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2023-03-31-accounts

Company number: 11516337 Charity Number: 1180782

One Small Thing

Report and financial statements For the year ended 31 March 2023

One Small Thing

Contents

For the year ended 31 March 2023

Reference and administrative information ........................................................................................................................ 1 Trustees’ annual report ..................................................................................................................................................... 2 Independent auditor’s report .......................................................................................................................................... 24 Statement of financial activities (incorporating an income and expenditure account) .................................................. 28 Balance sheet ................................................................................................................................................................... 29 Statement of cash flows ................................................................................................................................................... 30 Notes to the financial statements ................................................................................................................................... 31

One Small Thing

Reference and administra�ve informa�on

For the year ended 31 March 2023

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 resigned February 2023
Eleanor Davison
Catherine Bland Treasurer (retired Dec 22)
Samantha Horne Treasurer (appointed Jan 23)
Laurie Hunt
Lorna Forbes appointed February 2023
Sisasenkosi Moyo appointed February 2023
Sarah Hughes appointed June 2023
Key management Claire Hubberstey Chief Executive
Personnel Rachel Oliver Director of Operations and Deputy CEO
Emma Caleya Chetty Finance Director
Bankers CAF Bank Ltd The Cooperative Bank
25 Kings Hill Avenue 1 Balloon Street
Kings Hill Manchester
Kent M60 4EP
ME19 4JQ
Auditor Sayer Vincent LLP
Invicta House
108-114 Golden Lane
LONDON
EC1Y 0TL

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One Small Thing

Trustees’ annual report

For the year ended 31 March 2023

The trustees present their report and the audited financial statements for the year ended 31 March 2023.

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.

Foreword

This year saw the comple�on of the build phase of our ground-breaking redesign pilot project, Hope Street. The culmina�on of over six years planning and development has led us to this point, and I could not be more proud to open this pioneering residen�al community and welcome jus�ce involved women and children this summer.

Our Educate work strand has con�nued to grow and we have developed a suite of new courses for prac��oners on trauma informed champions, leadership, wellbeing, skills and policy development. Over the last year, 35 organisa�ons have begun our Working with Trauma Quality Mark, and we have also developed a trauma informed framework for secure se�ngs, currently being piloted across two prison se�ngs.

Since the pandemic and the implica�ons on regimes in prisons, we have recently been able to support a number of teams across the women’s estate to restart their Healing Trauma programmes. We developed more self-soothing and mindfulness videos for women in prison, developed with women with lived experience and broadcast across the estate with Wayout TV.

Our work con�nues apace with the team now responding to all relevant policy developments and consulta�ons. With the recent publica�on of a na�onal ac�on plan for the female offender strategy our influencing team now have a framework with which to hold the government to account. Our parliamentary event in July 2022 highlighted the impact of intergenera�onal harm and trauma caused by maternal imprisonment. A range of cross party MPs atended and learnt about this vital issue from new research from the University of Northumbria and directly from young people with lived experience of having a mother in prison.

Now we have completed the build phase of Hope Street, we are ready to build the evidence base, through our independent evalua�on led by The University of Southampton, Prison Reform Trust and EP:IC to prove that women do not need to be imprisoned unnecessarily on short sentences for non-violent crimes and there is a beter, more compassionate way to support them and their children in the community. I look forward to sharing our learnings over the months and years to come.

Edwina Grosvenor Founder and Chair of One Small Thing

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One Small Thing

Trustees’ annual report

For the year ended 31 March 2023

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:

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.

One Small Thing’s vision is a jus�ce system that can recognise, understand, and respond to trauma. Our mission is to redesign the jus�ce system for women and their children.

We want a compassionate system that recognises the vicious cycle of trauma and disadvantage at the root of jus�ce involvement and allows people to recover from trauma and thrive. Our core focus is on women and their children because of the addi�onal discrimina�on and disadvantage they face.

How:

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One Small Thing

Trustees’ annual report

For the year ended 31 March 2023

Redesign

We redesign the way the jus�ce system responds to women and their children in a way that can be replicated and scaled na�onally.

One Small Thing's commitment to systemic change for women and their children in the jus�ce system, has inspired us to build Hope Street. Hope Street will pilot a new approach to working with women involved in the criminal jus�ce system. From within a healing, trauma-informed, residen�al environment, women and children will have access to a range of specialist support. By taking a posi�ve and compassionate approach, we aim to create a blueprint for change that can be replicated across the country and achieve beter outcomes for women, their children and society.

Progress in 22/23

Our Impact with Women

first of a network of Hope Houses across Hampshire we plan to open for women and children, to ensure there is long term support and accommoda�on in place once their stay at the Hope Street residen�al hub has come to an end. This year we have provided accommoda�on to women being supported by proba�on in the community who have a need for housing whilst we are comple�ng the Hub build.

“Moving into Hope House has been a really positive experience for me. I like the way it has been decorated and furnished as it feels like a home. I feel really motivated and believe that now I have the right support around me from people who listen to me and respect me, I can achieve the things I want for my life.” Our

partnership with women's charity Advance, working with women on proba�on in Hampshire. While Hope Street was being built, we ran groups in our temporary offices and during 2022/23 we ran:

Helping Women Recover is Dr Stephanie Covington’s programme for women with substance use issues.

We also were able to invite partner organisa�ons in to facilitate the following:

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One Small Thing

Trustees’ annual report

For the year ended 31 March 2023

The Build

Hope Street Exterior

This year the focus has been comple�ng the build of the main Hub at Hope Street as we prepare to open our doors to women and children in the summer of 2023. Once the exterior of the main building was complete we celebrated this important milestone with stakeholders and contractors. This provided a great opportunity to reflect on all the amazing progress that had been made and thank everyone involved during this phase. From December onwards, our focus shi�ed to the interiors and garden, making sure the Hope Street Hub is a homely and welcoming environment.

Hope Street Recep�on Room

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One Small Thing

Trustees’ annual report

For the year ended 31 March 2023

Through Hope Street we aim to create a blueprint for change that can be replicated across the country and ul�mately reduce the number of women being sentenced into custody unnecessarily. To support this ambi�on, much of our influencing work is focussed on raising awareness of Hope Street and the issues it is trying to tackle with key decision and policy makers. Over the year, we have hosted senior poli�cians such as Jus�ce Minister Damien Hinds and Hampshire’s Police and Crime Commissioner, had Hope Street highlighted in Parliament on various occasions, and delivered a parliamentary event highligh�ng the impact of maternal separa�on through imprisonment. Please visit page 8 -11 to hear more about One Small Thing’s wider influencing work to create posi�ve change for women involved in the jus�ce system and their children.

Hope Street Women’s Lounge

Educate

We educate people within the jus�ce system on the impact of trauma and draw on our knowledge and exper�se to help build capacity within organisa�ons.

Training

an understanding of the dynamics and process of trauma, to inform prac�ce and system change. Our training courses have three primary objec�ves:

In 2022-23, as well as con�nuing to deliver our introductory course - Becoming Trauma Informed Awareness - we developed and piloted a range of new courses, adding breadth to our training offer. Our new courses cover a wide range of different aspects of trauma informed working, suppor�ng par�cipants to build on their knowledge and provide prac�cal ways to apply trauma informed approaches in their organisa�ons.

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One Small Thing

Trustees’ annual report

For the year ended 31 March 2023

Our new courses are:

Trauma Informed Team Leadership

This course is for leaders to support their understanding and applica�on of trauma informed values to team leadership.

How to: Develop Trauma Informed Champions

Trauma informed champions are a way to embed trauma informed ideals across an organisa�on. This workshop covers the role of trauma informed champions and assessing current prac�ce so trauma informed champions can be fully u�lised.

Trauma Informed Wellbeing

This course is designed to help individuals to think more deeply about their own wellbeing as well as for managers who want to beter support their teams.

Skills for Trauma Informed Working

skills needed to work in a trauma informed way with others.

How to: Develop Trauma Informed Policies

This training workshop will enable par�cipants to explore how trauma informed working applies to organisa�onal policy development.

In 2022-23 we trained:

To a total of:

Including:

13 organisa�ons commissioned us for in-house training.

49 organisa�ons atended our open access training courses

We have delivered training to a range of organisa�ons including:

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One Small Thing

Trustees’ annual report

For the year ended 31 March 2023

Through our in-house training, we supported a wide range of organisa�ons to develop their trauma informed working, including West Midlands Witness Care Unit, England Boxing, Not Beyond Redemp�on, Change Grow Live, Together for Mental Health, NHS Midlands Health and Jus�ce – and more.

Training impact (excluding secure se�ngs):

of par�cipants have an increased understanding of how trauma impacts individuals and trauma informed approaches.

work.

of par�cipants would recommend the course to a colleague.

‘This training provided a real change to how I think about what should be included in our policies and how they should be written.’

How to: Develop Trauma Informed Policies, December 2023

‘ The course maintained a trauma informed focus and realistically recognised some of the challenges within teams especially at times of change. It enabled the theory of leadership to translate into real scenarios and issues.’

Trauma Informed Team Leadership, March 2023

‘ We all already know a lot about trauma but we were able to get deeper into the subject and how we can use our knowledge practically within a traumatizing criminal justice system.’

Becoming Trauma Informed Awareness, July 2022

Working in Secure Se�ngs

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One Small Thing

Trustees’ annual report

For the year ended 31 March 2023

Our Becoming Trauma Informed (BTI) cultural change programme con�nues its delivery across the women’s estate. Over the past year, the governors and BTI leads from each of the twelve prisons have been invited to a range of events and training days. Our key focus has been to provide refresher training for staff in BTI Awareness and the Healing Trauma Interven�on to equip teams with the necessary skills and knowledge to strengthen and improve their local delivery. We delivered a well received BTI taster session specifically designed for the women’s estate prison governors to refresh and reinvigorate their leadership of this important programme of work.

In collabora�on with our prison partners, we have supported their local BTI teams to review and restart the Healing Trauma interven�on following the challenging restric�ons of the Covid-19 pandemic. Healing Trauma is a gender-responsive, six-week trauma interven�on for women. It is designed to help assist recovery from the nega�ve effects of trauma, to discover new ways to thrive with a happier life and to enjoy healthier rela�onships. The reintroduc�on of the Healing Trauma interven�on is supported by a new HMPPS designed Implementa�on Strategy providing opera�onal guidance and local expecta�ons for delivery.

from across seven establishments atending our January session hosted by HMP Peterborough.

Photograph: BTI Leads and HMPPS senior team who received their certificates when attending the LTHSE Celebration event 5[th] May 2022

April 2022 marked the end of our Becoming Trauma Informed (BTI) Cultural Change Programme in the Long Term High Secure Estate (LTHSE). To celebrate the innova�ve work carried out by both the BTI central guide team and the local BTI prison-based teams, in May, we invited them to an end of programme event. This provided an opportunity for an overview of the whole programme with a specific focus on team reflec�on and how the ini�al aims and ambi�ons had developed and progressed from incep�on to frontline delivery. Lady Edwina Grosvenor presented the BTI teams from each establishment with a cer�ficate acknowledging their contribu�ons and input.

We produced new materials including CDs and DVDs with self-soothing exercises for those living in prison. The exercises, demonstra�ng medita�on, yoga and mindfulness were designed in collabora�on and presented by a woman with lived experience of the jus�ce system. These were broadcast across the prison estate via Wayout TV and copies issued to staff for distribu�on to prison residents.

“The videos brought me great comfort and helped me to relax when I was feeling really anxious.” Comment from a prison resident sent to Wayout TV. Working with Trauma Framework for Secure Settings

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One Small Thing

Trustees’ annual report

For the year ended 31 March 2023

Drawing on our Working with Trauma Quality Mark, we worked extensively to develop and design our Working with Trauma Framework for Secure Se�ngs . The Framework has been adapted and specifically designed to support staff who work in prisons and other secure environments. It is currently being piloted in a women’s prison and by three mental health teams working in the male prison estate. We are collabora�ng with our partners to ensure the Framework is effec�ve, func�onal and beneficial.

Training in secure settings In 2022-23, we trained:

of par�cipants said that the training will help them in their work.

of par�cipants would recommend the course to a colleague.

“BTI informed and embedding it into their everyday work- including in areas such as safety, the gym and supporting staff wellbeing. As a guide team we are committed to spreading further awareness of this .” important work for both our staff and prisoners Staff member from the (LTHSE) Celebra�on event May 2022

“It felt safe, it felt like I wasn’t in prison, and I felt secure… It was moving….it was honest .” Resident, Healing Trauma intervention participant, HMP Send June 2022

“Really enjoyed the training- I feel that this…. would be valuable for all teams in prison .” Prison Officer, BTI Awareness training, HMP Forest Bank June 2022

“Insigh�ul and interesting. Found it to be thought provoking and made me think about the possible traumas behind people’s behaviour that I hadn’t considered before .” Prison Officer, BTI Awareness training, HMP Forest Bank June 2022

“Raised awareness and served as a reminder to be more centred and to check in with yourself more often as life events and trauma often creep in. It was a great session. Thank you .” Resident, Trauma Informed Care Training, England Boxing, HMP Brixton, June 2022

“ Really informative course - not only will this benefit me in my career but also given me tools for my personal life .” Prison Officer, Healing Trauma Interven�on training, HMP YOI Askham Grange, February 2023

“ I found your passion and dedication to be so powerful in the room and it was really lovely to be in a space for a whole day where someone else was also holding the hope. I thoroughly enjoyed it, it’s invigorated me and it has ‘topped me up’ to carry on. Your colleagues and clients are very lucky to be working with you .” Prison Psychologist, BTI Awareness training, HMP YOI Styal April 2023

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One Small Thing

Trustees’ annual report

For the year ended 31 March 2023

Trauma Informed Networks

One Small Thing's regional Trauma Informed Network gives prac��oners the opportunity to meet colleagues from a range of organisa�ons and sectors to reflect, share challenges and find solu�ons to embedding trauma informed prac�ce.

Working in the jus�ce and community sectors suppor�ng 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 organisa�on about their work and find new solu�ons to challenges they face.

Speakers from the organisa�on Muslim Women in Prison at OST LIVE North

As well as running regular network events throughout the year, we were delighted to run two larger OST LIVE events in the Summer of 2022/23. The first OST LIVE, hosted in Sheffield, explored the issues facing Muslim, Black and minori�sed women in the jus�ce system, as well as how trauma-informed prac�ce works on the ground in the jus�ce and community sectors. We were lucky to hear from Sofia Buncy, Na�onal Coordinator at Muslim Women in Prison; Marchu Girma, Chief Execu�ve at Hibiscus Ini�a�ves; and Louisa Steele and Natalie Wong from Standing Together Against Domes�c Abuse - who shared learning from Keeping Us Safer, a report on trauma-informed prac�ce with homeless women facing mul�ple disadvantage.

Our second OST LIVE event in Cambridge had a par�cular focus on maternal separa�on, and provided the opportunity to share learning around suppor�ng women who are separated from their children through imprisonment or other circumstances. We were delighted to be joined by speakers Dr Lucy Baldwin, Senior Lecturer in Criminology at De Mon�ort University and Rubi Rodriguez Nieto, Community Services Manager at Birth Companions.

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One Small Thing

Trustees’ annual report

For the year ended 31 March 2023

2022-23:

Sheffield and OST LIVE SOUTH in Cambridge.

92% of those atending the network mee�ngs and OST LIVE found the event useful for their work.

We explored a range of themes and topics including cultural competency, the social model of disability, maternal separa�on and gender responsive approaches – and more.

We heard from speakers from a wide variety of organisa�ons such as Muslim Women in Prison, Disability Wales, Office for Police and Crime Commissioner, Birth Companions – and more.

“It's given me more motivation to continue encouraging my staff team to work in a trauma-informed way. Sometimes it can feel like an impossible task, but this has helped me re-focus on this as an objective.” South West Network, May 2022

“Thank you so much for providing such an inclusive and positive space where everyone was committed to learning and sharing.” Wales Network, October 2022

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One Small Thing

Trustees’ annual report

For the year ended 31 March 2023

We asked those who atended our OST LIVE events what they felt inspired to do a�er having atended.

OST LIVE feedback:

‘I had an amazing time and felt confidence in myself that I haven’t felt in years. I was made to feel so welcome from the start.’

‘The way that the session was delivered was fantastic ... I've never been to a trauma informed session like this before. Thank you!’

Working with Trauma Quality Mark

The Working with Trauma Quality Mark provides a robust set of na�onal standards to recognise and celebrate good prac�ce in trauma-informed work. The Quality Mark has three different levels of achievement:

Over the year we have explored ways to develop the reach of the Quality Mark and pursued in-person opportuni�es to share this work in different regions across the UK. One Small Thing’s Head of Quality and Networks presented at Trauma Informed Cumbria conference, at the London Pathway Partnership Team Day, and to Lancashire's Violence Reduc�on Network's trauma informed conference. We also delivered 20 online workshops to a range of interested organisa�ons. Thanks to these efforts, 35 organisa�ons started their Quality Mark journey in 2022/23, up from 13 the previous year. We are con�nuing to build these partnerships across the UK and look forward to suppor�ng more organisa�ons to take part in the Working with Trauma Quality Mark, suppor�ng them to develop and embed their trauma informed prac�ces and policies.

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One Small Thing

Trustees’ annual report

For the year ended 31 March 2023

In 2022-23

We ran 20 Working with Trauma Quality Mark Informa�on Workshops to 242 par�cipants.

it is suitable for them.

In 2022-23:

Of those 35:

Clean Break

Changing Tunes, West Midlands Witness Care Unit, Working Chance, Footsteps - St Giles Trust.

‘[Doing the Quality Mark] was an excellent process, worth every moment of the hard work. This truly opened the minds and understanding of those least likely to be involved in fact to face work with the women.’ Jacqueline Stewart, Head of Participation, Clean Break

and made us ask some searching questions of ourselves, helping us build our trauma informed practice.’ David Jones, Chief Execu�ve of Changing Tunes

people who work within it.

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One Small Thing

Trustees’ annual report

For the year ended 31 March 2023

Policy

Our new Policy and Communications Officer started in post in April, increasing capacity within the team significantly. We responded to many Government consultations over the year, drawing on evidence from our work and the voice of lived experience through our Women’s Involvement Advisor Lilly Lewis, this includes:

‘In addition, the charity One Small Thing, which advocates on behalf of women and children in the justice system, argued that the fact that almost two-thirds of women remanded to prison by magistrates are either found not guilty or are given a community outcome showed that the legislative framework was not being appropriately applied as individuals should not be remanded to custody if they were not anticipated to receive a custodial sentence. Many of these remands relate to the ‘for own protection’ provisions in the Bail Act 1976.’ P.13. 36.

Alongside writen policy responses, our team atend key policy forums such as the Ministry of Jus�ce Expert Group on Women and the Jus�ce System, through which our Head of Policy, Research and Influencing has fed into the new Female Offender Strategy Ac�on Plan and the Women’s Policy Framework Review. We have fed into Ministry of Jus�ce workshops on resetlement from prison, whole system approaches and data on women in the jus�ce system. We also gave evidence to the review into gender disparity in TV license evasion prosecu�ons for the BBC.

We con�nue to collaborate with others in our policy work, for instance a cross-sector leter to the Jus�ce Secretary and Sentencing Council which calls for a review into sentencing pregnant women. We collaborated with Clinks, Women in Prison and Revolving Doors to respond to the Women’s Policy Framework Review and atend sector forums such as the Clinks Women’s Forum. These networks have been vital as we have grown our policy and influencing work as an organisa�on, and we are thankful to all our collaborators over the year.

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One Small Thing

Trustees’ annual report

For the year ended 31 March 2023

Parliamentary ac�vity

Farhana and Jamila speaking about maternal imprisonment in parliament with OST Founder and Chair Edwina Grosvenor

We held a Parliamentary Event on reducing the intergenera�onal harm of Maternal Imprisonment on July 5[th] 2022. The event was well atended, and we were pleased to welcome five MPs from across par�es. We co-produced a briefing that was launched at the event to support the dissemina�on of new research from Dr Sophie Mitchell at the University of Northumbria on the intergenera�onal impact on maternal imprisonment. Her research interviewed mothers who had experienced a period of imprisonment in the North East of England and staff who had supported them. Her fndings highlight a need for urgent reform. The event also provided a pla�orm for young women to share their lived experience of their mum going to prison and what reform they believe is needed.

“In July I had the absolute pleasure of speaking at an event on maternal imprisonment in the House of Parliament for One Small Thing. Alongside my sister, we spoke confidently, and I hope our words were powerful enough to make improvements for parents and children that are caught in a cycle of crime, going through trauma in the justice system…I feel like there should be community-based centres to help rather than women going straight to prison. Separating the children and mum is the worst thing to do. If I could do anything to go back to my childhood with mum, I would do it but my mum's missed out on everything.” Farhana Ahmed, wri�ng about her experience for One Small Thing’s Blog.

We have hosted a number of visits to Hope Street for MPs and decision makers and have been so grateful for all the support we have had from parliamentarians over this year. For instance, in January 2023, Carolyn Harris, MP for Swansea East, highlighted Hope Street in her question to Justice Minister, Damian Hinds, in the House of Commons. She highlighted the role Hope Street can play in supporting women who are eligible for early release from prison.

“Women eligible for early release are being denied this opportunity due to lack of safe move-on accommodation…Will the secretary of state please look urgently at investing more money and innovation in developing safe community accommodation, like what is available through the Hope Street Project, to allow more women across the country to benefit from early release.” Carolyn Harris MP

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Trustees’ annual report

For the year ended 31 March 2023

One Small Thing Blog

Over the year we published eleven blogs written by Lilly Lewis our Women’s Involvement Advisor as well as young women’s voices through Tiff and Farhana Ahmed, covering a huge range of topics including:

Research

Over the year The University of Southampton, PRT and EP:IC evaluation of Hope Street continued to progress with finalising the research protocol and securing ethical approval from the University secured. The team were successful in securing additional funding to follow a control group of women in prison from Dorset and will combine this with local and national data for their quantitative model. They also secured funds to do a more in-depth study on children’s outcomes at Hope Street and held their first Independent Advisory Group which was well attended by academics across the field including Dr Shona Minson and Dr Yvonne Jewkes.

As well as working with our academic evaluation partners, our team have conducted their own research over the year, for instance live polling at our OST Live events on levels of understanding and application on trauma and gender informed approaches, as well as how organisations support women with children in their services.

We had an ar�cle about One Small Thing and Hope Street published in a Fabian Society report - Solidarity, Equality and Opportunity: crea�ng strong social jus�ce systems for women, which was released at the 2022 Labour Party Conference.

Justice Podcast

Our bi-monthly podcasts provide a pla�orm to explore issues related to the jus�ce system and what should be done to bring about posi�ve change. Guests in this period have included Sofia Buncy MBE, Founder and Director of the Muslim Women in Prison Project and Richard Branson and Paula Harriott talking about the Fair Checks Campaign that aims to reform the criminal record system in the UK.

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One Small Thing

Trustees’ annual report

For the year ended 31 March 2023

Over the last quarter of 2022-2023 the team worked on our new series of the Justice Podcast on Motherhood in the justice system to be released in April 2023. The team worked to secure new interviews, repurposed old content, manage the archive and promote and trial the new series. This included:

New podcast collections: https://onesmallthing.org.uk/justicecollections New Series Trailer: https://onesmallthing.org.uk/listen

Digital Reach

decisionmakers - whether that be through responses on Twiter to the latest reports and current events, or through our blog and JUSTICE episodes hosted on our website.

Looking forward

recruitment of our team at Hope Street. It’s a fantas�c milestone to have reached and we are all excited for this next phase which will see us welcome women and children at Hope Street.

system for women and their children. Our ambi�on is to model another approach which means that women do not lose their homes, jobs and custody of their children, because of involvement in the jus�ce system and we look forward to embarking on our independent evalua�on of Hope Street with the University of Southampton, Prison Reform Trust and EP:IC to evidence the impact Hope Street has on women and children’s lives.

to share our learning and exper�se with the sector and decision makers. We con�nue to believe that a trauma-informed, gender responsive and compassionate approach to support is the only way forward for the jus�ce system and beyond. Our training, events and Working with Trauma Quality Mark will remain crucial to support organisa�ons in the sector to network, learn, review and benchmark their own prac�ce.

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One Small Thing

Trustees’ annual report

For the year ended 31 March 2023

We want to thank all our funders and partners 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 even�ul and exci�ng phase for One Small Thing.

Claire Hubberstey, CEO, One Small Thing

Financial review

The Statement of Financial Activities shows net surplus for the year of £2,217,780 (2022 £3,092,358).

We are continuing to grow and diversify our income streams. Income totalled £3,816,161 (2022: £4,264,185). Total income included £2,178,371 (2022: £1,591,071) that was restricted. Restricted funding supported the provision of Trauma Training across the prison estate and to external bodies seeking organisational Trauma Training. It further supported our Policy and Influencing strategy and our Trauma Informed Network, which provides a network for peers working within the trauma informed space to meet, reflect and collaborate on trauma informed practice. Through our Policy and Influencing Strategy we hosted an event in parliament, launching new research from Dr Sophie Mitchell on the intergenerational traumatic impact of maternal imprisonment. We also received restricted funding to continue the construction of our Hope Street project and initiate the mobilisation of operations, which will support women on probation in Hampshire with housing and other support needs. Included within the £2,178,371 (2022: £1,591,071) restricted capital funds of £1,145,000 (2022: £936,121) and restricted revenue funds of £820,105 (2022: 131,450) was received specifically for the development of Hope Street.

Expenditure totalled £1,598,381 (2022 £1,171,827) with over 93% (2022: 94%) of our expenditure spent on our charitable activities. We have been able to allocate expenditure of £113,796 to raising funds this year (2022: £73,451). 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 £5,462,360 have been set aside by trustees to support the development of Hope Street. £338,753 has been spent in the year to 31 March 2023.

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 £9,604,097, an increase of £2,217,780 from the closing balance of £7,386,317 at 31 March 2022. Unrestricted funds at 31 March 2023 stood at £6,262,094 (2022: £5,395,404). Designated funds of £5,462,360 (2022: £4,642,257 and restricted funds of £3,342,003 (2022: £1,990,913) were also held at 31 March 2023. Designated Funds will be utilised to support the capital project, Hope Street.

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One Small Thing

Trustees’ annual report

For the year ended 31 March 2023

During the year, the net book value of tangible fixed assets increased to £10,268,304 reflecting the development of Hope Street capital project.

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 provide a buffer against these uncertainties. The trustees consider that the ideal level of reserves as at 31 March 2023 to be 5 (2022: 5) months of operating costs, £665,992 (2022: £488,260). As noted above, the free reserves at 31 March 2023 were £640,139 (2022: £692,566). This figure ensures reserves remain at the correct level accommodating for the major increase in operational costs during the year 2023/24 as we open and continue to scale our Hope Street project.

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.

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:

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.

20

One Small Thing

Trustees’ annual report

For the year ended 31 March 2023

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 seven 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.

Claire Hubberstey is CEO, delegated with day to day management alongside the Senior Leadership Team - Director of Opera�ons and Deputy CEO Rachel Oliver and Financial Director Emma Chety.

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

Roles are adver�sed with candidates asked to apply in response to the detailed role descrip�on published. Interviews are conducted with two Trustees and our Women’s Involvement Advisor cons�tu�ng the nomina�ons commitee with a recommenda�on then made to appoint / not appoint made to the full Board.

During 2022/23 the Board was expanded with two further trustees appointed, further strengthening the skill set across the Board.

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:

21

One Small Thing

Trustees’ annual report

For the year ended 31 March 2023

Trustees are also provided with access to training which includes:

Related parties and relationships with other organisations

Our founder, Lady Edwina Grosvenor, continues to make an unrestricted donation to the charity in support of core costs. Family members of the founder donated £750,000 (2022: £500,000) by way of personal donation as part of the commitment to provide cornerstone funding for our Hope Street capital fundraising efforts.

In July 2022, One Small Thing formed a new entity, Hope Street Hampshire Community Interest Company. This is a wholly owned subsidiary of One Small Thing of which One Small Thing is the sole member.

Remuneration policy for key management personnel

The Senior Leadership Team (SLT) and the senior managements comprise the key management personnel of the charity responsible for directing and controlling, running and operating the charity on a day to day basis. The pay of the senior staff and all roles is reviewed regularly and benchmarked 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:

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

22

One Small Thing

Trustees’ annual report

For the year ended 31 March 2023

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:

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 2023 was 6 (2022: 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 2 November 2023 and signed on their behalf by

Lady Edwina Grosvenor Chair of Trustees

23

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 2023 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:

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

24

Independent auditor’s report

To the members of

One Small Thing

do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, 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:

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:

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.

25

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:

26

Independent auditor’s report

To the members of

One Small Thing

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 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)

22 November 2023

for and on behalf of Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL

27

One Small Thing

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 March 2023

For theyear ended 31 March 2023
Note
Income from:
2
3
3
4
4
4
Reconciliation of funds:
Donations
Charitable activities
Redesign the justice system (Hope
Street) and educate (prisons settings)
Raising funds
Total expenditure
Charitable activities
Redesign the justice system (Hope
Street) and educate (prisons settings)
Investments
Other
Total income
Expenditure on:
Influence and educate (community
settings)
Total funds brought forward
Total funds carried forward
Net income for the year
Influence and educate (community
settings)
Net movement in funds		 Unrestricted
£
1,278,373
228,741
112,713
17,000
963		 Restricted
£
123,630
1,841,476
213,265
-
-		 2023
Total
£
1,402,003
2,070,217
325,978
17,000
963		 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
1,637,790 2,178,371 3,816,161 2,673,114 1,591,071 4,264,185
113,796
471,523
185,783		 -
496,549
330,731		 113,796
968,072
516,514		 73,451
422,781
44,071		 -
197,724
433,800		 73,451
620,505
477,871
771,103
866,687		 827,280
1,351,091		 1,598,383
2,217,778		 540,303
2,132,811		 631,524
959,547		 1,171,827
3,092,358
866,687
5,395,404		 1,351,091
1,990,913		 2,217,778
7,386,317		 2,132,811
3,262,593		 959,547
1,031,366		 3,092,358
4,293,959
6,262,091 3,342,004 9,604,095 5,395,404 1,990,913 7,386,317

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 17a to the financial statements.

28

One Small Thing

Balance sheet

Balance sheet
As at 31 March 2023 Company no. 11516337
Note
Fixed assets:
10
Current assets:
12
Liabilities:
13
15
16a
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
Creditors: amounts falling due after one year
Restricted income funds
Unrestricted income funds:
General funds
Designated funds
Total assets less current liabilities
Debtors		 £
494,753
1,101,782		 2023
£
10,268,304		 £
258,686
2,154,605		 2022
£
5,121,885
10,268,304
1,215,791		 5,121,885
2,264,432
1,596,535
(380,744)		 2,413,291
(148,859)
5,462,360
799,731		 4,642,257
753,147
11,484,095 7,386,317
(1,880,000) -
9,604,095 7,386,317
3,342,004
6,262,091		 1,990,913
5,395,404
9,604,095 7,386,317

Approved by the trustees on 2 November 2023 and signed on their behalf by

Lady Edwina Grosvenor Chair of Trustees

29

One Small Thing

Statement of cash flows

For the year ended 31 March 2023

For the year ended 31 March 2023
Cash flows from operating activities
Net income for the reporting period
(as per the statement of financial activities)
Depreciation charges
(Gains)/losses on investments
Dividends, interest and rent from investments
(Profit)/loss on the disposal of fixed assets
(Increase)/decrease in stocks
(Increase)/ decrease in debtors
Increase/ (decrease) in creditors
Net cash provided by operating activities
Analysis of cash and cash equivalents and of net debt
Cash at bank and in hand
a
Total cash and cash equivalents
Loans falling due within one year
Loans falling due after more than one year
Total
Net cash used in investing activities
Cash flows from investing activities:
Loan Financing
Proceeds from the sale of fixed assets
Purchase of fixed assets
Proceeds from sale of investments
Purchase of investments
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		 £
£
2,217,778
19,991
-
-
-
-
(236,067)
231,885
2,233,587
1,880,000
-
(5,166,410)
-
-
(3,286,410)
(1,052,823)
2,154,605
1,101,782
At 1 April
2022
Cash flows
£
£
2,154,605
(1,052,823)
2,154,605
(1,052,823)
-
-
-
1,880,000
-
1,880,000
2023		 £
£
3,092,358
-
-
-
-
-
595,685
(145,755)
3,542,288
-
-
(2,607,453)
-
-
(2,607,453)
934,835
1,219,770
2,154,605
Other non-
cash changes
At 31 March
2023
£
£
-
1,101,782
-
1,101,782
-
-
-
1,880,000
-
1,880,000
2022
2,233,587
(3,286,410)		 3,542,288
(2,607,453)
At 1 April
2022
£
2,154,605		 Other non-
cash changes
£
-
(1,052,823)
2,154,605		 934,835
1,219,770
1,101,782 2,154,605
Cash flows
£
(1,052,823)		 At 31 March
2023
£
1,101,782
2,154,605 (1,052,823) - 1,101,782
-
-		 -
1,880,000		 -
-		 -
1,880,000
- 1,880,000 - 1,880,000

30

One Small Thing

Notes to the financial statements

For the year ended 31 March 2023

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. The charitable company has not prepared consolidated financial statements due to the immateriality of its subsidiary, Hope Street Hampshire CIC. Note 11 discloses the activity of the subsidiary in the financial year.

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.

31

One Small Thing

Notes to the financial statements

For the year ended 31 March 2023

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:

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

 Freehold Property 50 years

 Land Not depreciated

 Kitchen & Bathrooms in shared spaces 5 years

 Fixtures & Fittings 10 years

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.

32

One Small Thing

Notes to the financial statements

For the year ended 31 March 2023

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
£
1,065,206
213,167
-		 £
113,901
9,729
-
Restricted		 2023
Total
£
1,179,107
222,896
-		 Unrestricted
£
2,041,744
498,256
-		 £
77,910
500
4,367
Restricted		 2022
Total
£
2,119,654
498,756
4,367
1,278,373 123,630 1,402,003 2,540,000 82,777 2,622,777

In 2023, the founder, Lady Edwina Grosvenor, donated £250,000 (2022: £250,000) as a contribution to the core costs of running the charity and a donation of £160,000 (2022: £1,760,000) to support the development of the Hope Street project - an unrestricted donation, designated to Hope Street by Trustees.

3 Income from charitable activities

Income from charitable activities
Unrestricted
£
Government Funding
-
Trusts & Foundations
228,741
228,741
Trusts & Foundations
-
-
112,713
112,713
341,454
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
£
-
228,741		 £
109,193
1,732,283
Restricted		 2023
Total
£
109,193
1,961,024		 Unrestricted
£
-
22,000		 £
93,041
1,004,082
Restricted		 2022
Total
£
93,041
1,026,082
228,741
-
-
112,713		 1,841,476
213,265
-
-		 2,070,217
213,265
-
112,713		 22,000
-
4,341
103,948		 1,097,123
411,171
-
-		 1,119,123
411,171
4,341
103,948
213,265 325,978 108,289 411,171 519,460
341,454 2,054,741 2,396,195 130,289 1,508,294 1,638,583

33

One Small Thing

Notes to the financial statements

For the year ended 31 March 2023

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 2023
Total expenditure 2022		 Raising
funds
£
£
39,753
479,377
4,256
11,610
-
-
-
7,146
-
359,001
-
-
-
-
-
-
-
-
57,374
-
101,383
857,134
11,222
100,291
1,191
10,647
113,796
968,072
73,451
620,505
Redesign the
justice system
(Hope Street) and
educate (prisons
settings)		 Raising
funds
£
£
39,753
479,377
4,256
11,610
-
-
-
7,146
-
359,001
-
-
-
-
-
-
-
-
57,374
-
101,383
857,134
11,222
100,291
1,191
10,647
113,796
968,072
73,451
620,505
Redesign the
justice system
(Hope Street) and
educate (prisons
settings)		 Governance
costs
£
£
359,407
-
4,974
-
-
552
85,119
-
-
-
10,671
-
12,040
-
2,056
-
2,598
-
-
460,171
17,246
50,935
-
5,408
(17,246)
516,514
-
477,871
-
Influence and
educate
(community
settings)		 Governance
costs
£
£
359,407
-
4,974
-
-
552
85,119
-
-
-
10,671
-
12,040
-
2,056
-
2,598
-
-
460,171
17,246
50,935
-
5,408
(17,246)
516,514
-
477,871
-
Influence and
educate
(community
settings)		 Support
costs
£
73,827
8,165
-
-
-
-
-
-
-
80,456		 2023
Total
£
952,364
29,005
552
92,265
359,001
10,671
12,040
2,056
2,598
137,830
1,598,382
-
-
1,598,382		 2022
Total
£
666,528
15,331
2,463
199,481
164,069
15,102
11,888
220
1,800
94,945
101,383
11,222
1,191		 857,134
100,291
10,647		 460,171
50,935
5,408		 17,246
-
(17,246)		 162,448
(162,448)
-		 1,171,827
(111,513)
-
113,796 968,072 516,514 - - 1,171,827
73,451 620,505 477,871 - -

Other includes: IT costs, HR/Payroll set up costs, Marketing, Rent/Premises costs, Telephone & fundraising consultant fees

34

One Small Thing

Notes to the financial statements

For the year ended 31 March 2023

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

35

One Small Thing

Notes to the financial statements

For the year ended 31 March 2023

This is stated after charging:

This is stated after charging:
2023 2022
£ £
Depreciation 19,991 -
Auditor's remuneration (excluding VAT):
Audit fees 12,500 10,000

Staff costs were as follows:

Staff costs were as follows:
Salaries and wages
Employer’s contribution to defined contribution pension schemes
Social security costs		 2023
£
748,283
81,267
22,887		 2022
£
571,551
59,439
18,004
852,437 648,994

The following number of employees received employee benefits (excluding employer pension costs and employer's national insurance) during the year between:


national insurance) during the year between:
2023 2022
No. No.
£60,000 - £69,999 1 1
£70,000 - £79,999 1 1
£100,000 - £109,999 1 1

The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £284,417 (2022: £269,887).

The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2022: £nil). No charity trustee received payment for professional or other services supplied to the charity (2022: £nil).

£0 of trustee expenses were incurred during the year (2022: £50). This includes out of pocket expenses incurred by Trustees

7 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was as follows:

Staff are split across the activities of the charity as follows:

Staff are split across the activities of the charity as follows:
Raising funds
Support
Governance
Charitable activities		 2023
No.
0.6
14.9
1.0
0.4		 2022
No.
0.5
10.1
1.2
0.3
16.9 12.1

36

One Small Thing

Notes to the financial statements

For the year ended 31 March 2023

Aggregate donations from the founder of the charity and Chair Lady Edwina Grosvenor, were £512,500 including gift aid (2022: £1,862,498). Of this £200,000 was donated to support the development of the Hope Street project (2022: £1,549,999). Further, an unsecured loan of £1,500,000 was provided in year (2022: £nil). This further supported the development of Hope Street.

Family members of the founder of the charity, trustee Lady Edwina Grosvenor, donated £750,000 including gift aid as personal donations (2022: £500,000).

There are no donations from related parties which are outside the normal course of business and no other 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.

10 Tangible fixed assets

Tangible fixed assets
Cost
Charge for the year
At the start of the year
Disposals in year
Depreciation
Transfers
Eliminated on disposal
At the end of the year
Net book value
At the end of the year
At the start of the year
At the end of the year
At the start of the year
Additions in year		 £
5,121,885
5,164,178
-
(727,519)
Asset under
construction		 Freehold
property (in
use from
16/05/2022)
£
-
2,232
-
608,107		 Fixtures and
fittings (in use
from
16/05/2022)
£
-
-
-
119,412		 Total
£
5,121,885
5,166,410
-
-
9,558,544 610,339 119,412 10,288,295
-
-
-		 -
(9,156)
-		 -
(10,835)
-		 -
(19,991)
-
- (9,156) (10,835) (19,991)
9,558,544 601,183 108,577 10,268,304
5,121,885 - - 5,121,885

In the year, 29 The Avenue, Southampton was converted to an asset in use and has been depreciated as per our depreciation policy. Included within Assets under construction is the construction and development of 30-32 The Avenue, Southampton (Hope Street) and 101 St Andrews Road, Portsmouth, which are not depreciated. The assets will be depreciated when brought into use.

Land with a value of £87,187 (2022: £nil) is included within freehold property and not depreciated.

All of the above assets will be used for charitable purposes.

37

One Small Thing

Notes to the financial statements

For the year ended 31 March 2023

11 Subsidiary undertaking

The charity is the sole member of the wholly owned subsidiary Hope Street Hampshire CIC, a Community Interest Company registered in England. The company number is 14229439. The registered office address is 30-32 The Avenue, Southampton, SO17 1XN.

The subsidiary was formed to ringfence the residential provision of Hope Street. Available profits are distributed under Gift Aid to the parent charity.

The trustee, Lady Edwina Grosvenor, and the Chief Executive are also directors of the subsidiary.

A summary of the results of the subsidiary is shown below:

A summary of the results of the subsidiary is shown below:
Turnover from sales to parent undertaking
Management charge payable to parent undertaking
Management charge due from parent undertaking
Reserves
Liabilities
Profit for the financial year
The aggregate of the assets, liabilities and reserves was:
Assets
Turnover
Total retained earnings carried forward
Gross profit
Administrative expenses
Profit / (loss) for the financial year
Distribution under Gift Aid to parent charity
Retained earnings
Total retained earnings brought forward		 2023
£
44,361
13,404		 2022
£
-
57,765
(47,886)
-
-		 -
-
-
9,879 -
-
9,879
(9,879)		 -
-
-
- -
-
-		 -
-
- -

Turnover and administrative expenses above includes:

Owed to OST: £41,944. This liability is the result of general administration/overheads for the running of The CIC.

Owed from OST: £48,949. This debtor is the result of reclaim to OST as they received EHB payment direct from SCC on behalf of The CIC as The CIC bank account was not in operation.

38

One Small Thing

Notes to the financial statements

For the year ended 31 March 2023

For the year ended 31 March 2023
12
13
14
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
15
Other creditors
Accruals
Prepayments
Taxation and social security
Deferred income comprises £9,975 from training income.
Trade debtors
Trade creditors
Creditors: amounts falling due within one year
Deferred income (note 14)
Creditors: amounts falling due after one year
Debtors
Accrued income
Other debtors
VAT recoverable
Deferred income
Director loan
Bank loans		 2023
£
90,098
72,091
585
7,321
324,658		 2022
£
92,641
28,713
8,777
3,555
125,000
494,753 258,686
2023
£
139,494
-
16,490
214,785
9,975		 2022
£
71,946
27,390
4,883
29,974
14,666
380,744 148,859
2023
£
14,666
(30,221)
25,530		 2022
£
80,356
(80,356)
14,666
9,975 14,666
2023
£
380,000
1,500,000		 2022
£
-
-
1,880,000 -

A Bank loan totalling £380,000 (2022: £nil) is secured against 29 The Avenue, Southampton. This is a fixed interest loan at 6% payable over 10 years. An unsecured Directors loan, provided by Lady Edwina Grosvenor, totalling £1,500,000 to support the construction of 30-32 The Avenue, Southampton (2022:nil). The loan is repayable on conversion of alternative funding or at the discretion of the lender. Interest rate on this loan is 1.5% but interest to date has been waived by the lender.

39

One Small Thing

Notes to the financial statements

For the year ended 31 March 2023

16a Analysis of net assets between funds (current year)

16a
Analysis of net assets between funds (current year)
16b
Analysis of net assets between funds (prior year)
Net assets at 31 March 2022
Tangible fixed assets
Investment properties
Investments
Net assets at 31 March 2023
Tangible fixed assets
Loan Assets
Net current assets
Long term liabilities
Net current assets
Tangible fixed assets
Defined benefit pension asset / (liability)
Long term liabilities		 General
unrestricted
£
159,592
-
640,139
-		 Designated
£
5,413,796
1,500,000
48,564
(1,500,000)		 Restricted
£
2,827,139
380,000
514,865
(380,000)		 Total funds
£
8,400,527
1,880,000
1,203,568
(1,880,000)
799,731 5,462,360 3,342,004 9,604,095
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

40

One Small Thing

Notes to the financial statements

For the year ended 31 March 2023

e year ended 31 March 2023
Movements in funds (current year)		 e year ended 31 March 2023
Movements in funds (current year)
At 1 April
2022
£
173,005
48,071
381,074
The Schroder Foundation
30,000
Garfield Weston
488,815
4,367
The Sainsburys Family Trust
6,754
The Band Trust
400,000
Edward Gostling Foundation
-
Maurice & Hilda Laing Foundation
-
29th May 1961 Charitable Fund
-
The Borrows Trust
-
The Sigrid Rausing Trust
-
The Albert Gubay Foundation
-
Beatrice Laing Trust
-
The Golden Bottle Trust
-
The Wolfson Foundation
-
The Clothworkers Foundation
-
-
79,830
11,179
112,445
The Dulverton Trust
42,085
Advance Advocacy and Non-Violent Co
6,726
4,377
30,000
-
-
-
-
-
-
-
-
-
-
-
18,559
-
153,626
-
Total restricted funds
1,990,913
Office of Police & Crime Commission
The Golden Bottle Trust
The Treebeard Foundation
Relief and Rehabilitation from within
the criminal justice system:
The Julia Hans and Rausing Trust
Promotion of Social Inclusion:
CHK Foundation
Restricted funds - revenue:
Ministry of Justice
VIVID Housing
James Netto
Hope Street - Restricted Funds
The Julia Hans and Rausing Trust
Relief and Rehabilitation from within
the criminal justice system:
The Big Give Christmas Challenge
Garfield Weston
The Band Trust
Maurice & Hilda Laing Foundation
CHK Foundation
Edward Gostling Foundation
The Schroder Foundation
The Charles Hayward Foundation
The Barrow Cadbury Trust
George Cadbury Fund
29th May 1961 Charitable Fund
Westminster Foundation
Westminster Foundation
VIVID Housing
Restricted funds - capital:		 Income &
gains
£
100,000
-
-
-
-
-
-
-
250,000
100,000
40,000
30,000
100,000
100,000
100,000
100,000
125,000
100,000
-
-
43,658
202,735
50,000
34,703
2,648
5,983
-
25,000
250,000
-
-
-
22,500
-
25,000
110,540
25,000
22,339
197,265
16,000		 Expenditure &
losses
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(29,851)
(3,725)
(42,771)
(82,032)
(46,951)
(31,818)
(1,904)
(37,404)
(2,915)
(22,839)
(110,437)
(6,934)
(8,716)
(882)
(20,716)
(6,046)
(7,771)
(11,655)
(21,182)
(330,731)
-		 Transfers
£
(29,851)
-
-
-
(4,183)
-
-
(6,934)
(2,915)
(8,716)
(882)
-
-
-
-
(6,046)
-
-
29,851
-
-
-
-
-
-
-
2,915
-
4,183
6,934
8,716
882
-
6,046
-
-
-
-
-
-		 At 31 March
2023
£
243,154
48,071
381,074
30,000
484,632
4,367
6,754
393,066
247,085
91,284
39,118
30,000
100,000
100,000
100,000
93,954
125,000
100,000
-
76,105
12,066
233,148
45,134
9,611
5,121
(1,421)
-
2,161
143,746
-
-
-
1,784
-
17,229
98,885
25,000
19,716
20,160
16,000
1,990,913 2,178,371 (827,280) - 3,342,004

41

One Small Thing

Notes to the financial statements

For the year ended 31 March 2023

17a Movements in funds (current year) (continued)

Total designated funds
General funds
Total unrestricted funds
The Kowitz Foundation
Designated funds - capital
Duchess of Westminster
J Leon Philanthropy Council
Unrestricted funds:
Hope Street - Designated Funds
The Snow Family
Lady Edwina Grosvenor
Designated funds - revenue
Total funds
Lady Tamara & Viola Grosvenor
Duchess of Westminster
Lady Edwina Grosvenor		 203,938
625,000
3,060,189
109,234
636,653
4,796
970
-
1,477		 -
625,000
200,000
-
-
-
125,000
20,000
110,721		 -
(3,398)
-
-
(16,100)
(3,922)
(125,000)
-
(190,333)		 -
-
(16,100)
-
16,100
-
-
-
78,135		 203,938
1,246,602
3,244,089
109,234
636,653
874
970
20,000
-
-
4,642,257 1,080,721 (338,753) 78,135 5,462,360
753,147 557,069 (432,350) (78,135) 799,731
5,395,404 1,637,790 (771,103) - 6,262,091
7,386,317 3,816,161 (1,598,383) - 9,604,095

The narrative to explain the purpose of each fund is given at the foot of the note below.

42

One Small Thing

Notes to the financial statements

For the year ended 31 March 2023

17b Movements in funds (prior year)

e year ended 31 March 2023
Movements in funds (prior year)		 e year ended 31 March 2023
Movements in funds (prior year)
At 1 April
2021
£
192,680
23,071
381,074
The Schroder Foundation
30,000
Garfield Weston
-
-
The Sainsburys Family Trust
-
The Band Trust
-
-
-
79,564
1,063
97,706
The Dulverton Trust
49,954
Advance Advocacy and Non-Violent Co
-
-
-
-
176,254
Total restricted funds
1,031,366
342,203
-
1,563,300
109,234
636,653
5,000
62,500
20,000
300
Total designated funds
2,739,190
General funds
523,403
3,262,593
4,293,959
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
Restricted funds - capital
Duchess of Westminster
Total funds
Hope Street - Designated Funds
Duchess of Westminster
Lady Edwina Grosvenor
VIVID Housing
Total unrestricted funds
The Snow Family
VIVID Housing
James Netto
Hope Street - Restricted Funds
Lady Tamara & Viola Grosvenor
Designated funds - capital
Relief and Rehabilitation from within
the criminal justice system:
Promotion of Social Inclusion:
Designated funds - revenue
J Leon Philanthropy Council
The Julia Hans and Rausing Trust
Westminster Foundation
Ministry of Justice
Lady Edwina Grosvenor
The Kowitz Foundation
The Julia Hans and Rausing Trust		 Income &
gains
£
-
25,000
-
-
500,000
4,367
6,754
400,000
-
-
-
65,000
47,328
50,000
28,041
4,850
30,000
18,559
411,172
1,591,071		 Expenditure &
losses
£
-
-
-
-
(11,185)
-
-
-
(19,675)
-
266
(54,884)
(32,589)
(57,869)
(21,315)
(473)
-
-
(433,800)
(631,524)		 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
1,990,913
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
3,060,189
109,234
636,653
4,796
970
-
1,477
2,739,190 2,239,126 (336,059) -
4,017,257
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

43

One Small Thing

Notes to the financial statements

For the year ended 31 March 2023

Purposes of restricted funds

Capital – to redesign the criminal justice system by develop a pioneering residential community for women and their children

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

Funders supporting this are: 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 Funders supporting this are: The Julia Hans and Rausing Trust The Barrow Cadbury 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.

44

One Small Thing

Notes to the financial statements

For the year ended 31 March 2023

18 Capital commitments

At the balance sheet date, the charity had committed to pay £759K for the completion of construction of a new building (The Hub) at 30-32 The Avenue, Southampton. In addition, a further £505K is committed to cover fees associated the purchase and refurbishment of our supported housing portfolio.

19 Post balance sheet events

In March 2023 One Small Thing exchanged on a second property that will form part of the Supported Housing portfolio at 101 St Andrews Road, Portsmouth. Completion took place in July 23 and refurbishment works took place between August and September 23. Completion costs are £410,000.

Loan financing of £3,310,000 was agreed in February 2023 from SASC Bank via their SASH fund to support the purchase and refurbish 6 additional properties across the Hampshire region, adding to the supported housing portfolio. The first loan draw down took place in July 2023 to support the purchase and refurbishment of 101 St Andrews Road, Portsmouth. The remainder of the loan will be drawn down over a period of 18 months from the date the facility agreement was signed - February 2023.

20 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.

45