CEASE
311
ANNUAL
REPORT
2023-2024
## CONTENTS >>>
4-5
FOREWORD
6-7 OUR CHARITABLE OBJECTIVES 8 THE STATS 9 ABOUT US
9
10
OUR VALUES
12-13
CEASE STRATEGY
14-15
LOOKING BACK
16-17
HIGHLIGHTS
18-19
WHAT DOES THE BRITISH PUBLIC THINK ABOUT PORNOGRAPHY?
20
5 YEARS OF CEASE
21 GOVERNMENT INVESTIGATING EXPLOITATION IN PORNOGRAPHY
22-23
AGE VERIFICATION
24-26
LOOKING AHEAD
27-28 TRUSTEES REPORT
29 INDEPENDENT EXAMINERS REPORT 30-34 FINANCIAL STATEMENT AND ACCOUNTS
## FOREWORD
## Naomi Miles, Founder and Chair of CEASE
In this, **CEASE’s** fifth year, we have seen our years of campaigning come to fruition. The past year has been marked by landmark achievements and new growth.
industry’s apparent immunity from scrutiny and regulation is coming to an end.
In the spring, we said a grateful farewell to our first Chief Executive, Vanessa Morse, and were pleased to welcome Dr Lucie Moore to the post in September. The interim period was a natural time for reflection, deepening our roots, and strengthening our operations in preparation for the season ahead.
However, the battle continues and to meet the steep challenges ahead, change must come from both the top down and the bottom up. That’s why we launched our webinar series, which has given us valuable space to share and engage with the public. We also held our first reception event with Lord Bethell, which was a wonderful opportunity to connect with our donors and supporters, sharing more about our work in Westminster and our vision for building a world free from sexual exploitation.
In the summer, we celebrated the incredible news that after years of hard work, a series of our proposed amendments to the Online Safety Bill were accepted by the government. As a result, the now Online Safety Act requires pornography websites, social media sites and other services to use the most stringent form of age verification to prevent children accessing pornography, and face consequences if they do not. It appears that society is finally waking up to the harms of pornography and the necessity of robust age verification as a fundamental child protection measure.
On the back of this event, we were thrilled to receive significant grants from new donors which are enabling us to recruit two new members of staff, who will help us to expand the scope and impact of our work.
Our first intern has just completed a six-month internship in the Policy and Public Affairs Team, and has sharpened our awareness of the huge benefit this new team members can bring.
The fact that our amendments received wide, cross-party support no doubt played a part in the government’s decision to commission an independent Pornography Review.
We have much to be grateful for, so much to be excited about”.
On behalf of the trustees, I wish to extend a huge thank you to all of you who make this work possible!
**NR Miles Founder and Chair of Trustees**
This has given us the rare and valuable opportunity to lay out a strong case for the tighter regulation of online pornography in line with its offline equivalent. All of this has given us hope that the pornography
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## OUR CHARITABLE OBJECTIVES
## For the public benefit to:
**(1)** raise awareness and to promote public support of human rights as set out in the Universal Declaration of Human Rights and subsequent United Nations conventions and declarations in relation to sexual exploitation and to encourage action to prevent such exploitation;
**(2)** to advance the education of the general public and decision makers about sexual exploitation, including, but not limited to, via communications campaigns, policy and advocacy work, and wider stakeholder engagement.
“In furtherance of the charity’s objects the trustees have the power: to engage in political activity and legal actions provided the trustees are satisfied that the proposed activities and actions will further the purposes of the charity to an extent justified by the resources committed and that any political activity is not the dominant means by which the charity carries out its objects.”
## Public Benefit
The objectives and activities undertaken by the charity are set with the public benefit in mind. The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Charity number: 1182515**
**CEASE** is the working name of **CEASE UK:** CENTRE TO END ALL SEXUAL EXPLOITATION
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## THE STATS
## 14
organisations brought together to campaign for reform through the Age Verification Coalition and the Pornography Review Coalition, co-chaired with Barnardo’s
## 27
cross-party peers spoke in favour of our amendment to the Online Safety Act, introducing age verification for websites hosting pornography
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680
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new followers on social media, and a combined audience of over 4,200 people seeing and sharing our messages
## 118
people mobilised to send a letter to their MP asking them to support the government’s Pornography Review and bring the regulation of online pornographic content in line with offline content
679
supporters who received regular updates on our work
4
open letters signed to the government, regulators and industry on protecting children from accessing online pornography, and three coalitions joined: the Online Safety Act Network, the Children’s Coalition for Online Safety, and the International Pornography Policy think-tank led by NCOSE in the US
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Over
£20k
given from new donors
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£20k
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## ABOUT US
**CEASE** (the Centre to End All Sexual Exploitation) is a national human rights charity. Our mission is to expose and dismantle the cultural and commercial forces driving all forms of sexual exploitation in the UK. Sexual exploitation does not occur in a vacuum, and only by addressing the wider context can we hope for real, lasting change.
As a charity, we join the dots between our hypersexualised, objectifying, pornified culture and public attitudes and behaviours towards sex:
- We demonstrate how the mass consumption of online pornography depicting the humiliation, violation and degradation of women and children has realworld consequences
- We shine a light on the widespread exploitation and harm caused by commercial sex industries that undermine our human rights
We are neither a religious nor an ideologically driven charity but seek to bring together a broad alliance of groups from many backgrounds around a common stance. **CEASE’s** work is based on peer reviewed research and survivors’ accounts; it takes the form of advocacy, awareness-raising campaigns, events, lobbying and other strategic actions.
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## OUR VALUES
## 1. OPTIMISM
Although the work is hard, the tide is beginning to turn. We are absolutely confident we’ll see and be part of significant change in the coming years. Though issues we work on will not be solved today or tomorrow, we work with hope and courage, and have the stamina to stay the course for as long as it takes.
## 3. OPENNESS
We welcome anyone to the movement to end sexual exploitation regardless of age, sex, sexuality, gender, ethnicity, class, belief or ability. We partner with organisations and individuals who share our stance on sexual exploitation, regardless of their background. We build bridges across political, ideological, religious, national and cultural lines, to create a stronger collective call for change.
## 5. INTEGRATION
We always place sexual exploitation within the widest possible cultural and commercial contexts. We look at what is causing sexual exploitation, following the path upstream until we identify the largest, most powerful drivers.
## 2. EQUALITY
We believe in the essential dignity and value of every person. That means we strive to amplify the voices of those who are most impacted by sexual exploitation, who are often also the least heard. We aim to hear and understand perspectives of people who disagree with us and engage with them thoughtfully.
## 4. INTEGRITY
What you see is what you get with us. As people and as an organisation, we act with integrity in everything we do.
Working with CEASE over the last four years has completely changed my life. This courageous, trustworthy team has encouraged me through life’s extreme challenges due to the repercussions from my experiences of sexual exploitation.
CEASE has continued to encourage my giftings in public speaking to pursue monumental, positive changes in government and parliament. As a team we’ve made eye opening changes in the UK to protect adults and children from the harms of pornography. There is still work to be done. I know CEASE and myself will not give up the fight. They’ve made me feel safe to do so. Partnering with CEASE is empowering and I encourage others to join the fight.”
**Kate, International Advocate, Campaigner and Survivor of Sexual Exploitation**
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## CEASE STRATEGY
## OUR MISSION
**----- Start of picture text -----**
2.
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We expose and dismantle the cultural and commercial driving forces behind all forms of sexual exploitation in the UK.
2023-2025
3. OUR VALUES
OPTIMISM
OPENNESS
INTEGRITY
EQUALITY INTEGRATION
## 4. OUR STRATEGIC PRIORITIES
1. OUR VISION
We want to see a world without sexual exploitation”.
Expose the harms of online pornography and pornified culture
- Educate on direct/indirect harms of pornography
- Raise awareness of harms of pornography
- Gather and amplify voices
- Show people how pornography and sexual exploitation are linked
## Disrupt the business model of the online pornography industry
## Strengthen CEASE to become a leading national charity
- Legislative advocacy to bring regulation
- Expand income streams
- Develop our board and strengthen our governance
- Convene and collaborate with experts
- with experts • Develop strategic • Engage those who partnerships facilitate, host and profit • Base work on practice, from online pornography research, and insights of • Strategic legal action those with lived experience
## 5. OUR ENABLERS FOR SUCCESS
- Harnessing current cultural momentum in order to amplify the harms of pornography to an increasingly receptive society
- Building our credibility, visibility and trustworthiness among our stakeholders
- Gathering and amplifying the voices and stories of survivors of sexual exploitation
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## LOOKING BACK
## 2023-2024
We couldn’t be prouder of everything that CEASE has achieved this past year. As one of the only national charities working specifically to expose the harms of pornography – for children, adults and society alike – this has been a year of capitalising on the political and professional relationships we have forged in order to bring about seminal cultural change through legislation and education.
I decided to support CEASE after meeting a survivor of sex trafficking and hearing her story.
I also have three teenage boys and was quite disturbed to hear how widespread pornography is, especially among young boys, and the devastating impact it can have on their brain development and ability to have normal relationships. I believe what CEASE does to fight this issue at government policy level is invaluable and I want to do all I can to support them in it.”
Here are our highlights. We hope you can see yourself in these achievements. Without the support of our allies and supporters, none of this would be possible.
Kelly, monthly donor to **CEASE**
Thank ou all! y
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ONE THREE We know: That’s why we: This means: We know: That’s why we: This means: That there is **poor (1)** Hosted a screening of Exodus Public servants, politicians, That those **harmed (1)** Launched our Expose The Harm The voices and experiences of **awareness of the** Cry’s documentary, Barely Legal, supporters and other stakeholders **by pornography** website to collect accounts of the survivors are heard, amplified, chaired by Baroness Floella grow in their awareness of the scale and severity of the harms of and influence policy-making at **direct and indirect** Benjamin OM, DBE, DL, and issue, and are equipped with the are rarely heard or pornography, and created a short the highest level **harms of** attended by peers and sector knowledge they need to join listened to. film of the testimonies to share on **pornography** and a stakeholders the movement to fight social media and at events pornified culture to sexual exploitation **(2)** Continued to engage with children, adults and **(2)** Gave evidence to the All Party survivors of the pornography industry Parliamentary Group on a Fit and society as a whole. Healthy Childhood and facilitated them sharing their
**(2)** Continued to engage with survivors of the pornography industry and facilitated them sharing their experiences with parliamentarians and key decision makers That’s why we: This means:
**(3)** Spoke at the UK premiere of Magic Lantern Pictures’ documentary ‘Buying Her’ FOUR **(4)** Presented to over 500 people at a multi-agency conference on the discrepancy in regulation of online We know:
**(4)** Presented to over 500 people at a multi-agency conference on the discrepancy in regulation of online and offline pornographic content
That **prostitution is** Met with the UN Special Rapporteur The UN Special Rapporteur **(5)** webinars for our followers and Launched a series of free **fundamentally** on Violence Against Women and Girls to the Human Rights Council, Girls to the Human Rights Council, has used her country report to highlight the devastating highlight the devastating supporters to raise awareness of the **exploitative** and does as part of her country visit to the UK consequences of prostitution many cultural and commercial not belong in a and Northern Ireland and submitted and the need to adopt the drivers of sexual exploitation world free from a response to the UN Special Nordic Model Rapporteur’s consultation on sexual exploitation. prostitution and violence against women and girls TWO FIVE We know: That’s why we: This means: We know: That’s why we: This means: That the harms of **(1)** Commissioned new research **(1)** All those fighting sexual That there is an **urgent (1)** Developed and co-chaired a The Online Safety Act now with More in Common on the British exploitation can target their coalition of charities and individuals contains provisions to regulate pornography **are not** ~~K~~ **need for robust** OOpublic’s attitudes to, and knowledge communication more effectively to draft amendments to the Online pornography sites and social **reported accurately** of the harms of, online pornography to the public **governmental** Safety Act which gained by key institutional **regulation** of cross-party support next generation stakeholders. **(2)** Met with the Government’s **(2 )** Government and police are pornography. Pornography Review team to share more informed about the realities **(2)** Created an open letter, signed by our knowledge and expertise of pornography and its harms over 75 individuals and organisation,
Met with the UN Special Rapporteur The UN Special Rapporteur on Violence Against Women and Girls to the Human Rights Council, Girls to the Human Rights Council, has used her country report to highlight the devastating highlight the devastating as part of her country visit to the UK consequences of prostitution and Northern Ireland and submitted and the need to adopt the a response to the UN Special Nordic Model Rapporteur’s consultation on prostitution and violence against women and girls
**(1)** Developed and co-chaired a The Online Safety Act now coalition of charities and individuals contains provisions to regulate to draft amendments to the Online pornography sites and social Safety Act which gained media platforms, to protect the cross-party support next generation **(2)** Created an open letter, signed by over 75 individuals and organisation, calling for the government to support these amendments, and achieved three significant changes to the legislation **(3)** Created two new multi-agency coalitions to co-ordinate responses to the UK government’s pornography review, and collated our own significant submission
**(3)** Gave training to Devon and Cornwall Police Force on pornography as a form of violence against women and girls
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# WHAT DOES THE BRITISH PUBLIC THINK ABOUT PORNOGRAPHY?
In March 2024, we published the findings of our new polling report, British Public Attitudes Towards Pornography.
Over 2,000 adults were asked a range of questions on their understanding and awareness of online pornography.
## **Our key findings were:**
- The public are clear that pornography is harmful to children and young people, but parents are talking about it too little and too late. The burden of protecting children online should not lie solely with parents. We need effective age verification immediately.
- Those who are most porn-critical are young adults and women who are also more likely to have vulnerabilities when it comes to online pornography. We should listen to them and their experiences
I’ve been on the CEASE mailing list for nearly two years now and the more I read, the more outraged I become. Basic human rights – like making sure children don’t have easy access to porn – shouldn’t have to be fought for so hard by the likes of CEASE. These should be no-brainers.”
- Most people are not aware of the range of illegal and harmful pornography that is easily available online for free. We need to come to terms with the reality of online pornography if we want to change it
You can find the full report at: www. **CEASE** .org.uk
Helen, **CEASE** mailing list subscriber
## 5 YEARS OF CEASE
In March 2024 we celebrated the fifth anniversary of the creation of CEASE.
## + 2019
**CEASE** conference is held The first ever
## + 2020
Looking back on all that we have managed to achieve has galvanised us and we are looking forward to the next five years with determination and dedication to fight for a world free from sexual exploitation.
We represent the UK in the global Trafficking Hub protests
## + 2021
## GOVERNMENT INVESTIGATING EXPLOITATION IN PORNOGRAPHY
Expose Big Porn report is published
+ 2022
Expose the Harm is launched
+ 2023
Our amendments are included in the Online Safety Act
In December 2023, the UK government announced an independent review into exploitation and abuse within the online pornography industry. The Pornography Review, chaired by Baroness Gabby Bertin, called for evidence of harms from experts including **CEASE** .
As well as submitting a detailed response to the consultation around evidence of exploitation and harm, we also met with the review team numerous times, provided training to the review’s engagement leads, and facilitated a meeting between Baroness Bertin and a survivor to discuss the long-lasting physical and psychological damage of being trafficked into the pornography industry.
**The review is due to report in autumn 2024.**
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## The Lon Journe g y To Reality AGE VERIFICATION
## The Lon Journe g y To Reality
## The online safety act gains royal assent!
## + 2015
Conservative manifesto promises to protect children from accessing online pornography.
## + 2017
Parliament approves Part 3 of the Digital Economy Act which prevents commercial websites from allowing under 18s to access pornography.
## + 2019
The government decides not to enact Part 3 of the Digital Economy Act in favour of including the provisions in the forthcoming Online Safety Bill.
## + 2021
The first draft of the Online Safety Bill is released containing no mention of online pornography.
## + Feb 2022
The government confirms that the Online Safety Bill will introduce age verification regulations for pornography.
## + Nov 2022
The Government agrees amendments to the bill which would criminalise people who share deep-fake pornography and commit image-based sexual abuse (‘revenge porn’). The government also proposes to remove regulations on ‘legal but harmful’ content for adults.
## + Feb 2023
At its second reading in the House of Lords, 27 peers call on the government to bring in robust age verification measures for online pornography. Unanimous support during a debate like this is almost unheard of.
## + Jun 2023
The government amends the Online Safety Bill to include age verification for all online pornographic content.
## + Oct 2023
The Online Safety Act gains royal assent. Ofcom begins consultations on the implementation of age verification legislation.
## What the Online Safety Act (2023) legislates for:
- Pornography websites, social media sites and other services will be required to use the most stringent form of age verification to explicitly ensure children cannot access pornography
- Websites and social media platforms must therefore prevent children from accessing pornography or face the consequences of non-compliance
- Pornography sites will be required to produce a public written record outlining how they are preventing children from accessing their content, thus providing an extra layer of accountability
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## LOOKING AHEAD
We have achieved a lot in the five years since CEASE began, but there is still more to do. And we can’t achieve this change without cultural momentum from the public and professional bodies. That’s why our focus will be on campaigning for greater regulation of the pornography industry, and greater awareness of the harms of pornography among the general public.
In the coming year, our priorities for policy and public affairs will be centred on:
- Ensuring the robust implementation of age verification for any site carrying pornographic content, as mandated in the Online Safety Act
- • Engaging with the government’s pornography review, and its recommendations
- Exploring whether a judicial review should be undertaken to hold the regulator, Ofcom, to account to ensure the highest standard of age verification is implemented
- Collaborating with experts from law, technology, academia and other fields to address the harms associated with sites like OnlyFans
CEASE is one of the few national charities with a specific focus on holding the pornography industry to account. For too long we have allowed multinational technology and social media companies to determine what is and isn’t acceptable for our children to view. I work with CEASE because, like me, they believe that meaningful and lasting cultural change comes from legislation, education and challenging the commercial interests of those who put profits before people.”
Lord Bethell, Campaigner and Member of the House of Lords
- Supporting the Not For Sale coalition as it campaigns for amendments to the forthcoming Criminal Justice Bill which would make explicit the links between trafficking and prostitution
## Our communications priorities for the coming year will focus on:
- Understanding our professional and public audiences better by conducting more research to ensure our messaging resonates well
- • Educating the media and the public on the realities of online pornography and the harm being done to individuals, relationships and society by the normalisation of objectification and sexual violence
- • Working behind the scenes to improve the **CEASE** brand through the website and social media to make us a one stop shop for people who would like to understand more about sexual exploitation, whatever their level of knowledge
- Identifying more speaking and media opportunities to increase our visibility and credibility, and make the case for a world free from sexual exploitation
You can find out more about **CEASE** and our work at www. **CEASE** .org.uk
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In year 9 I remember a boy was sitting next to me in class and he was watching porn on his phone. He showed it to me and laughed but it made me feel really uncomfortable and I moved away from him.
No-one said anything about it because it was just an everyday thing but I found it weird.
Me and my friends would talk about boys we liked but there was always a worry that we would be expected to do things they’d seen in porn if they were more experienced than us.
It’s literally everywhere and so normalised and the expectation was for us to just be happy being treated like an object.”
Emma, Student, Collected from www. **exposetheharm** .com
## TRUSTEES REPORT
## 2023-2024
## Reference and administrative details
## Trustees
N R Miles, J C Miles, J Heys O Scutt , K Smith
The trustees present the annual report together with the financial statements for the year ended 31 March 2024.
## Chief executive officer
L Moore
The financial statements have been prepared in accordance with the accounting policies set out on page 31 and comply with the Charity’s trust deed, the Charities Act 2011 and 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 published on 16 July 2014.
## Charity registration number
1182515
## Bankers
HSBC Bank PLC, 56 Queen Street, Cardiff , CF10 2PX
## Independent examiner
D C S, Cooke MA (Oxon) FCA FCIE, David Cooke & Co, Chartered Accountants 5 Briar Close, Banbury, Oxfordshire, OX16 9DS
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## TRUSTEES REPORT CONTINUED...
## INDEPENDENT EXAMINERS REPORT
## to the Trustees of CEASE UK
## + FINANCIAL REVIEW
The total income for the year was **£235,921 (2023: £166,682)** of which **£235,689** were donations. At the end of the year **CEASE UK** had total reserves of **£127,699** . This comprised **£50,000** as Designated Reserves, and **£77,669** as General (Unrestricted) Reserves.
## + RESERVES
The trustees have ringfenced **£50,000** as a Designated Reserve Fund which is set aside for unforeseen expenditure and specific costs, and which equates to three months of operational activity. There were no restricted funds during or at the end of the year. The General (Unrestricted) Reserves will be used for general administrative charity expenditure. All of the reserves were available in the bank balance at the year end.
## + STRUCTURE, GOVERNANCE AND MANAGEMENT
## + Nature of governing document
**CEASE UK** is a charitable incorporated organisation governed by its Constitution dated 15 March 2019 and administered by its trustees. It is registered with the Charity Commission.
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2024.
## Responsibilities and basis of report
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 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.
## Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me reasonable cause to believe that in any material respect:
- The accounting records were not kept in accordance with section 130 of the Charities Act; or
- The accounts did not accord with the accounting records; or
## + Recruitment and appointment of trustees
The trustees meet or search out new trustees from the public and inform the Board of Trustees who then meet and interview the prospective member. The trustee must have the skills, knowledge and experience needed for the effective administration of the CIO.
The annual report was approved by the trustees of the charity on 10th July 2024 and signed on its behalf by:
- The accounts did not comply with the applicable requirements concerning the
- form and content of the 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.
D C S Cooke MA (Oxon) FCA FCIE, David Cooke & Co Chartered Accountants, 5 Briar Close, Banbury, Oxon. OX16 9DS
Date: 10th July 2024
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**NR Miles, Chair and Trustee.**
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024
NOTE TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
## Including Income & Expenditure Account
|Income
Donations
Other Income
**Total Income**
Expenditure
Fundraising
Charitable Activities
Support Activities
**Total Expenditure**
**Net Income/ (Expenditure)**
Transfers Between Funds
**Net Movement In Funds**
**Total Funds Brought Forward**
**Total Funds Carried Forward**
Note
2
3
4
|Unrestricted
General Funds (£)
235,689
232
Total (£)
2024
**235,689**
**232**
Designated
Funds (£)
-
-
Total (£)
2023
166,682
-|
|---|---|
||**235,921**
**235,921**
-
166,682|
||3,847
181,195
9,139
3,847
181,195
9,139
-
-
-
3,413
157,073
11,520|
||**194,181**
**194,181**
-
172,006|
||41,740
-
**41,740**
**-**
-
-
(5,324)
-|
||41,740
85,959
**41,740**
**85,959**
-
-
(5,324)
91,283|
||**127,699**
**127,699**
-
85,959|
|||
## BALANCE SHEET AS AT 31 MARCH 2024
|Fixed Assets
Tangible Assets
Current Assets
Debtors
Cash at Bank and In Hand
**Creditors: Amounts Falling**
**Due Within One Year**
Net Current Assets/ (Liabilities)
Net Assets
**Financed by:**
**Unrestricted Funds**
Note
5
6
7
|Unrestricted
General Funds (£)
1,543
406
131,150
Total (£)
2024
**1,543**
**406**
**131,510**
Designated
Funds (£)
-
-
-
Total (£)
2023
1,001
1,392
91,084|
|---|---|
||131,916
**131,916**
-
92,476|
||5,760
**5,760**
-
7,518|
||126,156
126,156
-
84,958|
||**127,699**
**127,699**
-
85,959|
||**127,699**
**127,699**
-
85,959|
|||
## 1. Accounting Policies
The following accounting policies have been used consistently in dealing with items which are considered material in relation to the charity’s financial statements.
**(a) Basis of accounting:** The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes; and 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 (FRS102)” (as amended for accounting periods commencing from 1 January 2016) and the Charities Act 2011. **CEASE** is a Public Benefit Entity as defined by FRS102.
**(b) Going concern:** At the time of approving the accounts, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the accounts.
**(c) Incoming Resources:** Donations represent cash received during the year, including tax repayments received. Charitable Activities income comprises income from various activities furthering the charity’s aims. Investment income comprises interest received from money in deposit accounts.
**(d) Resources Expended:** The cost of generating funds are costs incurred in promoting the charity and its work. Charitable Activities Expenditure comprises all expenditure directly related to the charity’s objects. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them, including support and governance costs.
**(f) Tangible Fixed Assets and Depreciation:** Fixed assets below an original cost of £250 are not capitalised. Depreciation is provided on all other fixed assets in order to write off the cost less estimated residual value, on a straight line basis, over their expected useful lives, at the following annual rates:
Fixtures & Fittings **25%** Motor vehicles **25%**
**(g) Taxation: CEASE** is a registered charity, and is therefore exempt from income and corporation tax. It is not registered for VAT; expenditure is therefore recorded at the VAT-inclusive cost.
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10th July 2024
**N R Miles, Chair & Trustee**
**Approved on:**
NOTE TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (continued)
## NOTE TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (continued)
||Unrestricted|Designated|Total (£)|Total (£)|
|---|---|---|---|---|
||General Funds (£)|Funds (£)|2024|2023|
|2. Income From Donations|||||
|& Legacies|||||
|Corporate Donations|200,018|-|**200,018**|130,255|
|Donations from Individuals|35,671|-|**35,671**|36,427|
||235,689|-|**235,689**|166,682|
|3. Charitable Activities|||||
|Expenditure|||||
|Consulting|1,460|-|**1,460**|5,035|
|Marketing & Communications|19,390|-|**19,390**|2,577|
|Wages & Other Staff Costs|145,589|-|**145,589**|129,190|
|Travel & Subsistence|5,536|-|**5,536**|6,450|
|Hospitality|177|-|**177**|680|
|Event Attendance|-|-|**-**|110|
|Staff Training|596|-|**596**|1,769|
|Communications Campaigns|-|-|**-**|6,036|
|Policy & Public Affairs Campaigns|8,447|-|**8,447**|5,226|
||181,195|-|**181,195**|157,073|
|4. Support Costs|||||
|Accountancy & Bookkeeping|1,298|-|**1,298**|1,053|
|Independent Examination Fees|900|-|**900**|900|
|General Office Expenditure|3,448|-|**3,448**|4,346|
|IT Costs|895|-|**895**|411|
|Subscriptions|1,158|-|**1,158**|1,273|
|Insurance|420|-|**420**|793|
|Depreciation|332|-|**332**|417|
|Fines Paid|-|-|**-**|35|
|Legal Expenses|688|-|**688**|2,292|
||9,139|-|**9,139**|11,520|
||||||
## 2. Income From Donations
|||Furniture &|Total (£)|
|---|---|---|---|
||Equipment (£)||2024|
|5. Tangible Fixed Assets||||
|Cost||||
|As at 1 April 2023||1,885|**1,885**|
|Additions||996|**996**|
|Disposals||(730)|**(730)**|
|As at 31 March 2024||2,151|**2,151**|
|Depreciation||||
|As at 1 April 2023||884|**884**|
|Charge For The Year||332|**332**|
|Written Back on Disposals||(608)|**(608)**|
|As at 31 March 2024||608|**608**|
|Net Book Value||||
|As at 1 March 2024||1,543|**1,543**|
|||||
|As at 31 March 2023||1,001|1,001|
|||||
||Unrestricted|Designated|Total (£)|Total (£)|
|---|---|---|---|---|
||General Funds (£)|Funds (£)|2024|2023|
|6. Debtors|||||
|Prepayments|406|-|**406**|1,142|
|Other|-|-|**-**|250|
||406|-|**406**|1,392|
|7. Creditors: Amounts|||||
|Falling Due Within 1 Year|||||
|Trade Creditors|1,989|-|**1,989**|1,786|
|Tax & Social Security|2,871|-|**2,871**|4,712|
|Accruals|900|-|**900**|1,020|
||5,760|-|**5,760**|7,518|
||||||
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||Brought|Received|Paid|Transfers|Carried|
|---|---|---|---|---|---|
||Forward||||Forward|
|8. Fund Analysis||||||
|Unrestricted General Fund|35,959|235,921|(194,181)|-|77,699|
|Unrestricted Designated Fund:|50,000|-|-|-|50,000|
|Reserve fund||||||
||85,959|235,921|(194,181)|-|127,699|
## 9. Transactions with Trustees
During the year the trustees received no remuneration. One trustee was reimbursed £562 (2023: £183) for travel and other expenses during the year. No trustees have received any benefits from the charity during the year.
## 10. Related Party Transactions
During the year, the charity received donations totalling £75,000 (2023, £25,000) from XIBO Group Ltd, a company of which Mr J Miles, a trustee, is a director.
CONTACT US contact@ **cease** .org.uk **CEASE UK** 483 Green Lanes LONDON N13 4BS
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Copyright © 2024 CEASE / Centre to End All Sexual Exploitation
CEASE UK is a registered Charitable Incorporated Organisation, no. 1182515.
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