Power the Fight Report and Accounts
(Unaudited)
year ended 31 December 2021
## **POWER THE FIGHT**
## **CHARITY INFORMATION**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
H Bourazza E Christou P Gray B Lindsay (CEO) T Makone (appointed 1 September 2021) S Mathews (Chair) C Miller (appointed 1 September 2021) T Newman M Stickland (appointed 25 January 2022) B Lindsay (CEO) Dr W Chege (Clinical Lead) (from March 2022) L Price (Head of Training) (from September 2021) C Smith (COO) (from September 2021)
## **Trustees**
**Key Staff** B Lindsay (CEO) Dr W Chege (Clinical Lead) (from March 2022) C Smith (COO) (from September 2021) **Governing Document** Constitution dated 12 December 2018 **Charity Registration Number** 1181143 **Principal Address** The Market, 133a Rye Lane Peckham London, SE15 4BQ **Independent Examiner** A Warren FCA McBrides Accountants LLP Nexus House Sidcup, Kent DA14 5DA **Bankers** Barclays Bank plc CAFBank **Lawyers** Anthony Collins LLP
|**Contents**|**Page**|
|---|---|
|Charity Information|1|
|Trustees' Annual Report|2-6|
|Independent Examiner's Report|7|
|Statement of Financial Activities|8|
|Balance Sheet|9|
|Cashflow Statement|10|
|Notes to the Accounts|11-17|
|Detailed Statement of Financial Activities with Comparatives|18|
## **POWER THE FIGHT**
## **TRUSTEES' ANNUAL REPORT**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
The trustees have pleasure in submitting the Report and Accounts for the year.
## **Objects of the charity**
Power The Fight was launched in early 2019 in response to the rapid increase in serious youth violence in the UK, and specifically based on the conviction that communities in the UK must be at the forefront of such a response. Power The Fight exists to empower communities to end youth violence through working and learning together. We work with parents, churches, faith groups, community organisations and statutory agencies, equipping and training them through workshops to engage with issues of youth violence and its causative factors in their context. We produce resources, engage with high level decision makers within organisations and government bodies to influence policy (such as the Mayor of London’s Violence Reduction Unit and the cross-party Youth Violence Commission), and support families directly affected by youth violence.
The charity is a charitable incorporated organisation and is governed by its Constitution. The objects of the charity, as set out in the governing document are:in accordance with Christian principles and for the public benefit, the prevention of crime and the protection of people of all ages and their property from knife crime and other serious youth violence by working for:
(a) the rehabilitation of persons engaged in knife crime and other serious youth violence or at risk of becoming so engaged; and
(b) the support of victims of knife crime or other serious youth violence and their families.
## **Summary of the charity's main activities and achievements**
Power The Fight recognises the UK’s increase in serious youth violence as a public health crisis with multiple causative factors including undiagnosed and untreated trauma, lack of focus on early intervention, education in youth services and social inequality. Consequently, we advocate for a holistic approach to tackle these inter-related systemic root issues and protect the lives of our children and young people. Our work is trauma informed and is co-designed with the community.
Power The Fight has unique access to leading thinkers and practitioners from a range of disciplines working in the field of youth violence, who partner with us to deliver a range of tailored training opportunities. Since our launch in January 2019 Power The Fight has trained over 11,000 people across the UK. Prior to Covid-19 our training was delivered through conferences, workshops and bespoke events, but we successfully transitioned to online delivery during the height of the pandemic and now utilise a combination of in person and on-line training methods. Partners have included London Borough Councils, a number of Church of England Dioceses, marketing agencies and the Newday Youth Culture conference. Individuals attending our open access training events have come from a variety of faith, ethnic and professional backgrounds, including Social Services, the NHS, arts organisations, education (including alternative provision) and youth work.
Power The Fight has developed resources to help faith and community groups to better understand the issues surrounding youth violence. These include specialist Power Talks accessed via our website, as well as links to other toolkits. The three seasons of Power Talks combined have now had over 20,000 online views, with Season 3 being a 'lockdown' version.
In early 2020, with the support of the Mayor of London's Violence Reduction Unit, Power the Fight began to create the Therapeutic Intervention for Peace ("TIP") pilot project in South East London. The resultant report into the lack of cultural competences in therapeutic services offered to young people and families affected by youth violence was hailed by the Mayor of London in his statement "This report will save lives".
The TIP model has been in development since 2020 and, after a pilot project in 2021, the project is now delivering a 12-month intervention across two schools and one alternative provision in south London. By the end of May 2022 the project has the following delivery targets:
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## **POWER THE FIGHT**
## **TRUSTEES' ANNUAL REPORT**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
- At least 100 young people reached through therapeutic workshops across all three schools.
- At least 50 of these 100 young people receive one-to-one support;
- At least 150 teachers/staff supported through training/workshops;
- 50 parents/carers supported through training/workshops;
- Provide Clinical Supervision for all PTF practitioners.
This interim report evaluates the first phase of delivery from September 2021 to January 2022, presenting evidence of impact and interim findings, along with recommendations for the continuing work and potential expansion. Each of the three settings provide a unique institutional and cultural setting and details of these are provided below. As the TIP approach has a particular focus on the mental health of Black, Asian and Minority Ethnic children the representational ethnicity data of both the children and teaching staff in each context is presented below. However, it is explicitly acknowledged that the identities and specific needs of groups represented within the description ‘Black, Asian and Minority Ethnic’ are not the same, and this term is used here only to demonstrate the comparative ethnic diversity in each delivery setting.
## SETTING ONE
Setting One is a mainstream girls’ comprehensive school with just under 1500 children between the ages of 11 and 19. The school is diverse, with ethnicity data showing there are 43% white (33% white British) and 53% Black, Asian and Minority Ethnic children. 25% of students’ first language is not English and 30% are eligible for free school meals – both percentages are above the national average. Amongst the teaching staff 59% are white and 39% are Black, Asian and Minority Ethnic individuals.
## SETTING TWO
Setting Two is a mainstream mixed comprehensive school with just over 2000 children between the ages of 11 and 19. At this school location the children are 53% white (41% white British) and 44% Black, Asian and Minority Ethnic children. 21% are eligible for free school meals. Of the overall teaching staff, 78% are white and 22% are Black, Asian and Minority Ethnic individuals; 86% of the Senior Leadership team are white.
## SETTING THREE
Setting Three is an alternative provision centre with an average of 16 children between the ages of 11 and 16. Unlike the first two school settings the children enrolled here have been referred through a school or agency, usually because they were permanently excluded from a mainstream school. The children at this school are 31% white British and 69% from Black, Asian and Minority Ethnic backgrounds. 67% of the teaching staff are Black and 33% are Black, Asian and Minority Ethnic individuals.
The evaluation of the pilot project in 2021 provided recommendations for improving the model of intervention. The team have taken time since September 2021 to develop and incorporate new systems of communication, comprehensive baseline assessments (with clinical wellbeing measures), procedural and contact logs, and flow charts of delivery.
As a result, the transition into delivery now has a clear structure, and feedback from the schools confirm that there has been a significant improvement in the project’s approach. There are now several stages of introduction to the project before delivery begins which involve presentation to the schools, explanation of the project and initial assessment. The feedback so far suggests staff and students now have a greater understanding of the project and its activities before the sessions begin, and that this has led to a more relaxed and effective start.
Along with developing procedural aspects this term, the team have so far:
- Worked with 83 young people in therapeutic workshops across the three schools
- 16 young people have received one-to-one support
- 10 parents and carers have been reached
- Provided Clinical Supervision for 4 members of staff
- 33 Teachers/staff have been supported through training/workshops
TIP is changing how therapeutic services for young people and families affected by youth violence are now being developed in a number of boroughs in London and we expect will be a notable contributor to the Violence Reduction Unit's strategy for supporting young Londoners in the aftermath of the Covid-19 pandemic.
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## **POWER THE FIGHT**
## **TRUSTEES' ANNUAL REPORT**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
Power The Fight is effecting wider societal and cultural change through our wealth of relationships across local and central Government, church denominations and youth service providers, including Church of England Dioceses, MPs and the Metropolitan Police. We are able to bring grassroots community and faith groups together with high level decision makers to improve cohesion and catalyse change, supporting communities to build innovative, sustainable, locally-owned projects that promote peace and end youth violence. We expect to develop a strategic approach to enable communities to be a significant part of the solution to the issues of serious youth violence in 2022.
Volunteers, including its Trustees with considerable assistance also provided by its Advisory Group, undertake a major part of the charity’s activities. The charity could not operate effectively without their efforts.
In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.
## **Structure, Governance and Management**
Responsibility for setting policy and for determining the parameters within which the charity should operate rests with the trustees who meet regularly to monitor the activities of the charity. Responsibility for the day to day operation of the charity has been delegated to an operational management team led by the CEO. New trustees are recruited and appointed by the existing trustees, and since January 2021 3 new Trustees have been appointed bring their individual talent and experience to the governance culture of the charity.
## **Financial review**
During the year income was approximately £500,000 (2020 £300,000), and expenditure approximately £437,000 (2020 £165,000). As a result, the charity's net assets increased to approximately £220,000.
Particular thanks need to be expressed to a number of organisations that have donated time and resources to help develop Power the Fight during 2021. Significant trust in the plans and management of the charity was shown by and resulted in commitment of multi year grant funding for core costs from Comic Relief (total £195,000), The Esme Fairburn Foundation (£150,000) , from the Garfield Weston Foundation (£20,000) to support the impact of the training programs in local communities and from Anglia Rushkin University (£10,875) to support research into the TIP project.
The Trustees would want to continue to particularly thank the charity "52:4" which continues to recognise the vital benefit of funding core activities in the early stages of dynamic new charities, for their funding of approximately £25,000 in the period.
The Trustees also recognise the amazing value of general gift support amounting to over £125,000 in 2021 from individuals (60% by value), churches (35% by value) and businesses and others (5% by value). We would like to make a special point of thanking all who give to support the work of Power the Fight; whether with large amounts or small. We recognise that even relatively small amounts of support is often at significant cost to those giving and these general gifts enable the charity to build well on a base that enables us to achieve more and more quickly than we would otherwise. This support from local communities in London and beyond means a great deal to us.
Management consultants and professional fundraisers have also donated time without charge as part of their commitment to see the charity succeed in its vital work. Details are outlined in Note 3 to the accounts.
There has been an effective partnership with 'partner' grant funders for the Therapeutic Intervention for Peace ("TIP") pilot schemes with grants from The Mayor of London's Violence Reduction Unit (£77,110), the Youth Justice Board (£72,567) and from the Young Londoners Fund (second tranche of £22,712) in the year.
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## **POWER THE FIGHT**
## **TRUSTEES' ANNUAL REPORT**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Reserves policy**
Looking forward into 2022 and beyond there are two strategic aspects of development for Power the Fight that are considered vital for the longer term impact on serious youth violence.
The first is the work of community groups, who we see playing a critical role themselves in the many ways that families and communities are supported and helped on what appear minor but are crucial for the health and well being of those growing up within them. £50,000 has been set aside for this purpose.
The second is that of research. It is considered that good research into the issues of serious youth violence and community health is an important element of changing thinking and the experience of those working in government, agencies, schools and communities. It is planned that over the next few years significant research should be undertaken and £20,000 has been set aside to fund the initial elements of this.
With the continued growth of the charity and its projects, the trustees continue to see that reserves are adequate to ensure sustainability of each project undertaken. The charity has a policy whereby general reserves should be held of at least 2 months of general fund expenditure (approximately £40,000) plus sufficient to ensure grant funded projects could be completed should there be any hiatus in funding and the charity could continue to operate should income and / or expenditure vary adversely. This policy recognises that the cost of a significant part of the core operating requirements and the projects are grant funded by others and so reserves of substantial levels are not yet required. Part of that commitment to adequacy of finance was the creation of a designated "Sustainability fund" of £50,000.
At the year end, the charity held general fund cash balances of around £40,000 (equivalent to around 2 months of general fund expenditure) and in addition the 'Sustainability fund' held £50,000 of cash balances. The charity is complying with its reserves policy.
## **Key risks and uncertainties**
The charity is exposed to various risks - be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.
## **Plans for the future**
Power the Fight is working to roll out the "TIP" model in a number of boroughs across London, based on the recommendations of the 2020 ands 2021 reports. Power The Fight expects to be part of significant development of thinking in this area, with the aim of providing culturally sensitive therapeutic services to students, parents / guardians and teachers, and developing an evidence-based model which addresses ongoing poor mental health amongst vulnerable young people in order to reduce rates of youth violence. It is our intention that this model can be scaled up and adapted for implementation across London and potentially across the UK.
Power the Fight and the Helping Families Team propose a partnership designed to extend the reach of therapeutic services to families from Black, Asian and Minority Ethnic backgrounds who are exposed to high risks of gang affiliation, community threat and violence. The TIP report highlights that youth violence has a significant impact on the mental health of young people and their families, and describes some of the barriers that prevent young people and their families from being able to access specialist help at a time when they most need it. These complex and significant needs are underserved by CAMHS and therefore there is a great necessity to proactively adapt current provision of services to ensure that young people and their families are provided for in a culturally competent and respectful manner. The partnership will bring together the expertise of SLAM and Power the Fight to increase access to culturally competent therapeutic interventions for Black, Asian and Minority Ethnic families affected by youth violence. This innovative 2 year partnership will deliver assessment and intervention to 69 families affected by youth violence, will train parents with lived-experience to mentor and deliver training to other parents and professionals, and will increase the cultural competency of three SLAM CAMHS teams.
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## **POWER THE FIGHT**
## **TRUSTEES' ANNUAL REPORT**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
Power the Fight also intends to increase the number of people who access our specialist training through our provision of webinars, online conferences and in-person events. Following the appointment of a Head of Training in September 2021, there are also a number of specific training programs contracted for and planned in 2022 so this aspect will be a major element of our work going forward.
We intend to increase our community engagement, which will include but not limited to reviewing and developing our social media strategy and continuing to deliver high-quality digital resources, and increase our engagement with Government bodies and networks of youth service providers through relationship building and advocacy.
## **Responsibilities of trustees under charity law**
The trustees 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).
Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:
1. select suitable accounting policies and apply them consistently;
2. observe the methods and principles in the Charities SORP;
3. make judgements and estimates that are reasonable and prudent;
4. state whether the applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements; and
5. prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Approval**
This report was approved by the trustees and signed on their behalf by:
S Mathews (Chair)
_____________________________________
Date: 29 July 2022
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## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF**
## **POWER THE FIGHT ('the Charity')**
I report to the trustees on my examination of the financial statements of the Power the Fight ('the charity') for the year ended 31 December 2021 which comprise the Statement of Financial Activities, the Balance Sheet the Statement of Cash Flows and related notes.
This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the financial statements present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.
## **Independent examiner’s statement**
Since the CIO’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
A Warren FCA Institute of Chartered Accountants in England and Wales McBrides Accountants LLP Nexus House Sidcup, Kent DA14 5DA
9 August 2022
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## **POWER THE FIGHT**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
|Note
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
3
Charitable activities
4
Interest receivable
**Total income and endowments**
**EXPENDITURE ON:**
Charitable activities
5
Raising funds
6
**Total expenditure**
**Net income**
**Transfers between funds**
11
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
11|Unrestricted
Funds
£
189,340
57,400
10
246,750
205,176
10,655
215,831
30,919
-
30,919
129,804
160,723|Restricted
Funds
£
263,763
-
-
263,763
218,957
-
218,957
44,806
-
44,806
21,048
65,854|Total
Funds
2021
£
453,103
57,400
10
510,513
424,133
10,655
434,788
75,725
-
75,725
150,852
226,577|Total
Funds
2020
£
262,978
30,937
-|
|---|---|---|---|---|
|||||293,915|
|||||160,283
3,160|
|||||163,443|
|||||130,472
-|
|||||130,472
20,380|
|||||150,852|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing operations.
The notes on page 11-18 form part of these accounts.
Page 8
## **POWER THE FIGHT**
## **BALANCE SHEET**
## **AS AT 31 DECEMBER 2021**
|Note
**CURRENT ASSETS**
Debtors
8
Cash at bank and in hand
9
**CREDITORS: Amounts falling**
**due within one year**
10
**Net current assets**
**TOTAL NET ASSETS**
**FUND BALANCES**
11
Unrestricted Funds
General funds
Designated funds
Restricted Funds|Unrestricted
Funds
£
170
165,655
165,825
(5,102)
160,723
160,723
40,723
120,000
160,723
-
160,723|Restricted
Funds
£
-
65,854
65,854
-
65,854
65,854
-
-
-
65,854
65,854|Total
Funds
2021
£
170
231,509
231,679
(5,102)
226,577
226,577
40,723
120,000
160,723
65,854
226,577|Total
Funds
2020
£
100
155,152|
|---|---|---|---|---|
|||||155,252
(4,400)|
|||||150,852|
||||||
|||||150,852|
|||||79,804
50,000|
|||||129,804
21,048|
|||||150,852|
The financial statements were approved by the Board of Trustees and were signed on its behalf by:
S Mathews (Chair)
Date 29 July 2022
Charity number: 1181143
The notes on page 11-18 form part of these accounts.
Page 9
## **POWER THE FIGHT**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
## **CASH FLOW STATEMENT**
|Note
**Cash flows from operating activities:**
**_Net cash provided by (used in) operating activities_**
a
**Cash flows from investing activities:**
Dividends, interest and rents from investments
**_Net cash provided by/(used in) investing activities_**
b
b
**Analysis of changes in net debt:**
At start of
Non-cash
year
movements
£
£
Cash
155,152
Total net funds / (debt)
155,152
-
**Note a: Reconciliation of net income/(expenditure) to net cash flow from operating activities**
**Adjustments for:**
(Increase)/decrease in debtors
Increase/(decrease) in creditors
**_Net cash provided by (used in) operating activities_**
**Note b: Analysis of cash and cash equivalents**
Cash at bank with immediate access
**Total cash and cash equivalents**
**_Net income/(expenditure) for the reporting period (as per the statement of financial_**
**_activities)_**
**Cash and equivalents at the beginning of the year**
**_Cash and cash equivalents at the end of the year_**
**_Change in cash and equivalents in the reporting period_**|2021
£
76,347
10
10
76,357
155,152
231,509
Cash-flows
£
76,357
76,357
2021
£
75,725
(70)
702
76,347
2021
£
231,509
231,509|2020
£
133,697|
|---|---|---|
|||-|
|||-|
||||
|||133,697
21,455|
|||155,152|
|||At end of
year
£
231,509|
|||231,509|
|||2020
£
130,472
(70)
3,295|
|||133,697|
|||2020
£
155,152|
|||155,152|
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## **POWER THE FIGHT**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
## **1 Statutory Information**
The charity is a charitable incorporated organisation registered with the Charity Commission in England & Wales. The charity's registered number and principal address can be found on the Charity Information page.
## **2 Accounting Policies**
These financial statements are prepared on a going concern basis, under the historical cost convention.
These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102") and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.
The Charities (Accounts and Reports) Regulations 2008 (the '2008 Regulations') requires charities to prepare their accounts in accordance with 'Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005' but this accounting standard has since been withdrawn and has been replaced by the Charities SORP mentioned in the preceding paragraph. The charity has prepared these financial statements in accordance with the new Charities SORP; this departure from the 2008 Regulations is believed to be necessary for these financial statements to give a 'true and fair view'.
The principles adopted in the preparation of the financial statements are set out below.
## a) Going concern
The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.
## b) Income
Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.
Income from donations and legacies includes:
- i) Recoverable gift aid. This is recognised when the related donation is received. Gift aid that has not been recovered by the balance sheet date is included as a debtor.
- ii) Donated facilities, services and goods. Goods donated for distribution to beneficiaries are recognised as income when receivable at fair value (being an estimate of the amount it would cost to purchase those items). [Goods donated for resale are recognised as income at the point of sale (as the sale proceeds cannot be estimated reliably before the goods are sold)]. Facilities, services and goods donated for the charity's own use are recognised as income when receivable at their value to the charity.
The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.
When donated goods, services and facilities are distributed or consumed, an expense in respect of those items is included in the Statement of Financial Activities. At the year end any goods that have not been distributed or consumed are recognised as stock; donated fixed assets are capitalised.
Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from advice and training and other events and courses given to educate and empower communities, statutory bodies and others.
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## **POWER THE FIGHT**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
## c) Expenditure
Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.
The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.
Expenditure on raising funds comprises the costs incurred on commercial trading activities and fundraising.
Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.
## d) Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects. Endowment funds are donations that are retained as capital in accordance with the donor's wishes. The nature of the restriction determines whether the endowments represent permanent endowments or expendable endowments.
## e) Tangible fixed assets
- Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £2,000 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:
Equipment Over 3 to 7 years
The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.
## f) Pension scheme arrangements
The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.
## g) Taxation
The charity has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.
## h) Financial instruments
The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive).
## **3 Donations and legacies**
|Donations of cash and similar
Donations in kind
Grants receivable (Local and central government)
Other grants receivable (restricted)|2021
£
184,840
4,500
172,389
91,374
453,103|2020
£
132,695
12,750
88,283
29,250|
|---|---|---|
|||262,978|
Page 12
## **POWER THE FIGHT**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
Donations in kind comprise the following:
|Donated staff services
Donated other services|2021
£
-
4,500
4,500|2020
£
10,500
2,250|
|---|---|---|
|||12,750|
Donated other services represent external consultants time donated to assist with strategic planning and bid-writing.
|**4**
**5**
**a**
**b**
**c**|**Income from charitable activities**
Training events
Consulting
Other sources
**Charitable expenditure**
**Current year**
**Incurred directly on activities**
Staff costs including recruitment costs
Project and training costs
Grants payable (Note 5d)
Other costs
**Support costs**
Premises costs
Oher costs
**Governance**
**Total expenditure**
**Prior year comparative**
**Incurred directly on activities**
Staff costs
Project and training costs
Grants payable (Note 5d)
Other costs
**Support costs**
Premises costs
Oher costs
**Governance**
**Total expenditure**
**Donations in kind expensed in year**
Donated services
Staff costs
Professional fees
Fundraising costs|Therepeutic
Intervention
for Peace
116,039
149,012
-
13,796
59,292
14,128
944
353,211
48,271
43,428
-
11,689
15,022
4,104
947|Training
13,113
33,284
-
-
7,734
2,649
177
56,957
23,425
9,118
-
-
1,392
1,094
252|Direct
support
-
-
20,150
-
3,528
883
59
24,620
-
-
3,500
-
864
274
63
4,701|2021
£
55,498
-
1,902
57,400
Charitable
expenditure
2021
£
129,152
182,296
20,150
13,796
70,554
7,005
1,180
424,133
2020
£
71,696
52,546
3,500
11,689
17,278
2,312
1,262
160,283
2021
£
10,500
3,000
1,500
15,000|2020
£
29,114
1,247
576|
|---|---|---|---|---|---|---|
|||||||30,937|
|||||||Fund-
raising
2021
£
10,655|
|||||||10,655|
|||||||2020
£
3,160|
|||123,461|35,281|||3,160|
|||||||2020
£
10,500
1,500
750|
|||||||12,750|
Page 13
## **POWER THE FIGHT**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
## **d Grants payable**
|**Grants payable**|||||
|---|---|---|---|---|
|Grants for the relief of hardship|Institutions
£
2,000
2,000|Individuals
£
18,150
18,150|2021
£
20,150
20,150|2020
£
3,500|
|||||3,500|
|**6**
**Cost of raising funds**
2021
£
Fundraising costs
10,655
10,655
**7**
2021
£
Gross wages and salaries
111,364
Social security
7,914
Pension costs
5,321
Payment towards seconded staff
-
Donated services of seconded staff
Note 3
-
124,599
**Analysis of staff costs, the cost of key management personnel and trustee remuneration and expenses**|2020
£
3,160|
|---|---|
||3,160|
||2020
£
38,157
-
539
22,500
10,500|
||71,696|
The average monthly number of employees during the year was 3 (2020: 2).
No staff received salary and benefits (excluding employer pension costs) amounting to more than £60,000 in the year.
The charity's key management comprise the trustees and the employed staff named on the Charity Information page. Donated time and costs of staff seconded by Emmanuel Church London are not reported in this note. In addition to the value of donated time £Nil in 2021 and £22,500 in the period January to August 2020 was paid to Emmanuel Church London, for the services of B Lindsay whilst employed by the church.
During the year key management received employment benefits totalling £84,518 (2020: £16,936).
|The|Details of Trustee remuneration
Other
Employer
Wages &
employment
pension
salaries
benefits contributions
B Lindsay
57,750
-
3,520
following amounts were payable in the previous year:
Other
Employer
Wages &
employment
pension
salaries
benefits contributions
B Lindsay (from 1 September 2020)
16,833
-
103|2021
£
61,270|
|---|---|---|
|||61,270|
|||2020
£
16,936|
|||16,936|
B Lindsay served as CEO and received the above payments for serving in that capacity, not for serving as a trustee; these payments are permitted by the charity's governing document.
No other trustees received employment benefits in either the current or preceding year.
Page 14
## **POWER THE FIGHT**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
## **8 Debtors**
|**ors**|||
|---|---|---|
|**Falling due within one year:**
Prepayments and accrued income|2021
£
170
170|2020
£
100|
|||100|
## **9 Cash at Bank and in Hand**
|**at Bank and in Hand**|||
|---|---|---|
|Cash at bank with immediate access
**itors: liabilities falling due within one year**
Trade creditors
Accruals|2021
£
231,509
231,509
2021
£
3,602
1,500
5,102|2020
£
155,152|
|||155,152|
|||2020
£
3,150
1,250|
|||4,400|
## **10 Creditors: liabilities falling due within one year**
## **11 Funds**
During the year the movements in the charity's funds were as follows:
|_Designated Funds_
Sustainability fund
Community Development fund
Research fund
_General Unrestricted Funds_
Total Unrestricted Funds
_Restricted Funds_
Core administration fund
Young Londoners Fund
Lewisham/Youth Justice Board
Mayor of London MOPAC fund
Comic Relief Fund
Garfield Weston Fund
Anglia Rushkin research fund
Other restricted funds
Aggregate of funds|Opening
balance
2021
£
50,000
-
-|Incoming
resources
2021
£
-
-
-|Outgoing
resources
2021
£
-
-
-|Transfers
in the year
2021
£
-
50,000
20,000|Closing
balance
2021
£
50,000
50,000
20,000|
|---|---|---|---|---|---|
||50,000|-|-|70,000|120,000|
||79,804
129,804
10,250
10,798
-
-
-
-
-
-
21,048
150,852|246,750
246,750
25,000
22,712
72,567
77,110
32,500
20,000
10,875
3,000
263,764
510,514|(215,831)
(215,831)
(16,500)
(33,510)
(72,567)
(59,680)
(12,825)
(10,000)
(10,875)
(3,000)
(218,957)
(434,788)|(70,000)
-
-
-
-
-
-
-
-
-
-
-|40,722|
||||||160,722|
||||||18,750
-
-
17,430
19,675
10,000
-
-|
||||||65,855|
||||||226,577|
Page 15
## **POWER THE FIGHT**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
## **Analysis of net assets by fund**
The assets and liabilities of the various funds were as follows:
|Debtors
Cash at bank and in hand
Creditors falling due within one year|General
funds
£
170
45,655
(5,102)
40,723|Designated
funds
£
-
120,000
-
120,000|Restricted
funds
£
-
65,854
-
65,854|2021
£
170
231,509
(5,102)|
|---|---|---|---|---|
|||||226,577|
_In the previous year the movements in the charity's funds were as follows:_
|_Designated Funds_
_Sustainability Fund_
_General Unrestricted Funds_
_Total Unrestricted Funds_
_Restricted Funds_
_Core administration fund_
_TIP pilot project_
_Young Londoners Fund_
_City Bridge Trust fund_
_Aggregate of funds_|_Opening_
_balance_
_2020_
_£_
_-_
_20,380_
_20,380_
_-_
_-_
_20,380_|_Incoming_
_resources_
_2020_
_£_
_-_
_172,382_
_172,382_
_29,250_
_63,283_
_25,000_
_4,000_
_121,533_
_293,915_|_Outgoing_
_resources_
_2020_
_£_
_-_
_(56,153)_
_(56,153)_
_(23,894)_
_(65,195)_
_(14,202)_
_(4,000)_
_(107,291)_
_(163,444)_|_Transfers_
_in the year_
_2020_
_£_
_50,000_
_(56,806)_
_(6,806)_
_4,894_
_1,912_
_-_
_-_
_6,806_
_-_|_Gains and_
_losses_
_2020_
_£_
_-_
_-_
_-_
_-_
_-_
_-_|_Closing_
_balance_
_2020_
_£_
_50,000_
_79,804_|
|---|---|---|---|---|---|---|
|||||||_129,804_|
|||||||_10,250_
_-_
_10,798_
_-_|
|||||||_21,048_|
|||||||_150,852_|
## _**Analysis of net assets by fund**_
_In the previous year, the assets and liabilities of the various funds were as follows:_
|_Debtors_
_Cash at bank and in hand_
_Creditors falling due within one year_||_General_
_Designated_
_funds_
_funds_
_£_
_£_
_100_
_-_
_84,104_
_50,000_
_(4,400)_
_-_
_79,804_
_50,000_
_Unrestricted Funds_|_Restricted_
_funds_
_£_
_-_
_21,048_
_-_
_21,048_|_2020_
_£_
_100_
_155,152_
_(4,400)_|
|---|---|---|---|---|
|||_General_
_funds_
_£_
_100_
_84,104_
_(4,400)_
_79,804_|||
|||||_150,852_|
Page 16
## **POWER THE FIGHT**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
The designated "Sustainability Fund" is an unrestricted fund set aside to provide additional resources to ensure that the charity and its projects are sustainable in the event of a shortfall in agreed project and core funding.
The designated 'community development fund' is an unrestricted fund set aside to support the work of church, faith and other community groups in reducing youth violence.
The designated 'research fund' is an unrestricted fund set aside to enable research to be undertaken starting in 2022 on certain issues affecting the impact of serious youth violence.
The "Core Administration Fund" is a restricted fund providing financial grants to support the charity's core administrative costs.
The "TIP school project fund" is a restricted fund grant financed by the Mayor of London's Violence Reduction Unit to establish a school's project for TIP ("Therepeutic Intervention for Peace") in Lewisham.
The "Young Londoners Fund' is a restricted fund grant financed by the Young Londoners Fund to undertake a follow up TIP project in a school in South London.
The "Lewisham/Youth Justice Board" fund is a restricted fund grant for the development of TOP projects in Lewisham Borough.
## **12 Operating lease commitments**
The charity has an operating lease for offices. The minimum amount payable (until the next break clause and ignoring the potential effect of future rent reviews) in respect of this lease is as follows:
|effect of future rent reviews) in respect of this lease is as follows:|||
|---|---|---|
|Within one year
Payments falling due:|2021
£
13,500
13,500|2020
£
1,200|
|||1,200|
During the year the charity was charged £39,000 (2020: £7,800) for its office operating hire.
## **13 Transactions with related parties**
During the year the charity:
- a) received donations totalling £3,573 (2020: £nil) from related parties (which includes trustees, any other members of key management and anyone closely connected to them).
- b) No expenses were paid to trustees for whilst carrying out duties associated with being trustees; reimbursements for expenses incurred when acting as agent for the charity or incurred when undertaking employment duties not connected with serving as a trustee are not included in this disclosure.
Page 17
## **POWER THE FIGHT**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
|Note
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
3
Charitable activities
4
Investments
**Total income and endowments**
**EXPENDITURE ON:**
Charitable activities:
5
Raising funds
6
Other
**Total Expenditure**
**Net gains/(losses) on investments**
**Net income/(expenditure)**
**Transfers between funds**
11
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
11||General
Designated
2021
2021
£
£
189,340
57,400
10
246,750
-
205,176
10,655
-
215,831
-
30,919
-
(70,000)
70,000
(39,081)
70,000
79,804
50,000
40,723
120,000
Unrestricted funds|Restricted
2021
£
263,763
-
263,763
218,957
218,957
44,806
-
44,806
21,048
65,854|Total
2021
£
453,103
57,400
10
510,513
424,133
10,655
-
434,788
-
75,725
-
75,725
150,852
226,577|||General
Designated
2020
2020
£
£
145,445
26,937
-
172,382
-
52,992
3,160
-
56,152
-
116,230
-
(56,806)
50,000
59,424
50,000
20,380
-
79,804
50,000
Unrestricted funds|Restricted
2020
£
117,533
4,000
121,533
107,291
107,291
14,242
6,806
21,048
-
21,048|Total
2020
£
262,978
30,937
-
293,915
160,283
3,160
-
163,443
-
130,472
-
130,472
20,380
150,852|
|---|---|---|---|---|---|---|---|---|---|
Page 18