**The Purple Elephant Project Trustees’ annual report and unaudited financial statements**
For the year ended **30 November 2021**
Registered charity number 1186434
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## **Trustees’ annual report and unaudited financial statements**
For the year ended **30 November 2021**
## **Contents**
|**Contents**||
|---|---|
|A message from our Chair|4|
|Trustees’ report|5|
|Declaration|23|
|Independent Examiner’s report|24|
|Statement of fnancial activities|26|
|Balance sheet|27|
|Notes to the fnancial statements|28|
_**We serve a community where families desperately need high quality short and long term interventions...**_
## **A message from our Chair**
It is my privilege to chair the Board of Trustees for a charity that is able to offer extensive therapeutic support and guidance for young people’s mental health and wellbeing.
We serve a community where families desperately need high quality short and long term interventions, and for some, it is only through our charitable work that they are able to afford access to these. We know that children must be heard and listening is at the core of everything we do. It is clear that the interventions provided by The Purple Elephant Project are having a very positive impact, and this is down to the skilled work of our CEO, COO, therapists and fundraisers who work hard and who have all played a crucial part in ensuring we continue to deliver excellent and valuable services.
The impact of the coronavirus pandemic on the mental health of young people has been well-documented, and we continue to see this in all areas of our work. We are determined to continue to extend the therapy and interventions we offer as we move forward, to ensure that young people become confident, resilient individuals who are able to move towards a brighter future.
## **Catherine Bridger**
Chair of The Purple Elephant Project
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## **Trustees’ report**
The trustees present their annual report and financial statements for the year ended 30 November 2021.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity’s governing document, 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 (FRS 102) (effective 1 January 2019)”
## **Activities**
## **Statutory declaration on public benefit**
The trustees declare that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties and deciding what activities the Charity should undertake.
## **The Purple Elephant Project overview**
The Purple Elephant Project is based in Greater London and provides complex, short and long-term therapeutic interventions for children and young people in need; helping to alleviate mental health distress by working through challenging and traumatic early life events, such as victims of domestic violence, neglect, or displaced families; as well as children in care, children who have been adopted and our community’s hard to reach families. We provide these interventions via outreach in schools, and at our fully equipped therapeutic centre - our ‘hub’ - in Twickenham.
Our ethos is not only to look after the children we work with, but also to support the child’s network; working closely with, and providing support to the child’s parents/carers and other adults in their lives is an important and fundamental
## aspect of our work.
As a nation, we are currently facing a mental health crisis; this is true of both adults and children alike. At the Purple Elephant Project we want to help as many children and families as possible within our community, and continue to offer free or subsidised interventions when funding permits. We support our community by providing a safe place for children with extremely complex needs to receive highly specialised one-to-one support.
Schools benefit significantly from our services, with many local schools receiving outreach support to help children with complex needs. We are currently working to identify children in need of support and areas of concern for children who have been affected by the pandemic, particularly younger children who missed key developmental milestones whilst away from school. Using various forms of creative and play-based therapies, our team of highly specialist therapists help children express themselves in response to mental-health related behaviours and symptoms, such as aggression, regression, school-refusal, acting-out, anxiety and disordered eating.
## **Achievements & performance**
Our objective for 2021 was:
_**To become a strong and stable organisation, achieving significant growth in delivery of services by November 2021.**_
## **Our impact at a glance**
In the year December 2020 - November 2021
_**26** families received free interventions for their children_ _**2400** individual therapy sessions delivered_ _**25** schools received direct services_ _**107** sessions delivered in our Therapy Garden_
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Of parents/carers of children who have received therapeutic support
_**83%** rated the effectiveness of interventions as excellent_
_**94%** rated that they strongly agreed or agreed that their hopes for therapy had been fulfilled_
Of services users who have accessed our services
_**83%** rated the services provided as excellent_
Of children who accessed therapeutic support
_**87%** reported feeling very happy about the intervention they had received_
(Data collected from evaluation forms returned)
## **Summary of achievements**
The Purple Elephant Project provides short and long-term, one-to-one support to children and young people experiencing mental health distress from life experiences, resulting in related behaviours such as anxiety, aggression, depression, low self-esteem and self-worth, lack of confidence, disordered eating, school-refusal, regression and much more.
This is achieved by:
- Providing free or subsidised therapeutic interventions when funding allows, to children and young people affected by life experience, such as trauma or developmental attachment issues
- Providing short and long-term, one-to-one services via outreach in schools, or within the Charity’s fully equipped therapeutic hub
- Specifically, providing Play and Art Therapy, (forms of child Psychotherapy) alongside other forms of therapeutic support
- Providing training and support to teachers and schools
- Providing support and parent consultation services to adoptive parents
- Working with social services to reach vulnerable children in need
- Supporting parents, carers, and families
- Providing outdoor Play Therapy in the hub’s newly renovated garden
- Working with other services, such as Refuge Centres, to develop suitable programmes of support for service users
By the end of this financial year we were seeing **90 children a week** for individual therapeutic support, our hub was at **72% capacity** and, despite many cancellations due to Covid-related absences, we had delivered **2400 therapy sessions.**
We increased our reach, building links with other organisations in the community and delivering services into **22 primary and three secondary schools** across the Boroughs of Richmond upon Thames, Hounslow, Hillingdon, Hammersmith and Fulham, Brent, Bexley, Ealing, Spelthorne, and Kingston upon Thames.
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A major achievement this year was receiving a multi-year award from The National Lottery which has propelled us into a new position in terms of growth and stability. In addition to **supporting eight families a year** for the next three years, securing key core funding has enabled us to move to a PAYE structure of employment and increase our team. To achieve an award of this nature so early in the life of our organisation is significant and has allowed us to move to a stronger phase of development ahead of predictions.
## **Expansion and diversification**
2021 has continued to be a challenging time for The Purple Elephant Project, navigating the demands of the ongoing Covid pandemic and the impact this has had on service delivery and our staff. But despite these unprecedented times, we have demonstrated both robustness and extraordinary growth through 2021. Led by a strong and passionate leadership team, the Charity has gone from strength to strength. We have continued to support children, families and schools in our community and have been there for them through these difficult times, demonstrating flexibility with online sessions when Covid impacted again, and ensuring children continued to feel seen and heard, even in those times when we could not meet face to face.
We continue to hold our values at the core of everything we do, particularly making time to listen to children and families. Our holistic approach to supporting our families ensures they feel looked after, seen and heard. Our hub continues to provide a place of refuge for many, where parents and carers are cared for, listened to and nurtured. The feedback from beneficiaries and professionals continues to be positive. It is clear we are making an impact on children and families in our community.
_**A major achievement this year was receiving a multiyear award from The National Lottery which has propelled us into a new position in terms of growth and stability.**_
The ongoing impact of the pandemic undoubtedly resulted in a significant increase in the need for mental health support for children and young people. It is clear that our strongest achievement in 2021 was in expanding our service delivery to meet the growth in referral numbers and credit goes to our team of therapists who have worked relentlessly hard despite the ongoing challenges Covid has posed. The increase in delivery has provided financial stability which enabled us to expand our team and diversify service delivery.
## **Family group programme**
Following consultations and discussions with local primary schools, Special Educational Needs Coordinators (SENCOs) and Headteachers, we became increasingly aware of more desperate situations with children in the areas we serve, who were demonstrating increasingly alarming signs and symptoms of acute emotional distress.
As a result of the pandemic, children missed significant periods of schooling and development, especially at very crucial points in their early years; we have received reports of noticable and worrying behaviours in children, particularly those in Reception and Year One at Primary school. Reports suggested that many children were lacking in social behaviours such as knowing how to play, take turns, get along, communicate, etc. In some extreme cases, children were arriving in school in nappies, unable to feed themselves and unable to sit up correctly due to weakened core strength as a result of a lack of exercise.
As a direct result of this, we started developing a new family group programme, which we are looking forward to launching in 2022. These groups will offer support to six families per group (parents/carers and children), over six weeks, within school settings. The groups are aimed at improving parent/ child relationships and supporting children’s development through play-based activities. This pilot activity will address many of the needs directly caused by the pandemic, while also providing a vital blueprint for similar courses moving forward, which we then anticipate we will deliver more widely to other schools in the local area.
## **Parent consultation services**
A further area of growth this year has been the development of parent consultation services. Having established strong connections with local adoption support agencies, we identified a need for individual and personalised adoptive parent support, rather than more generic training traditionally offered.
Sessions focus on attachment theory and an understanding of developmental trauma, how this impacts these children and their presenting behaviours, in addition to exploring parents’ own parenting styles and raising awareness of how this influences their responses.
_**The installation of sandtrays, chalk boards, sensory toys, a mud kitchen, a cave and a cocoon chair further enhanced the space; these allow children to express themselves while being surrounded by the feeling of nature.**_
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## **Outdoor Therapy Garden**
An exciting development this year saw the renovation of our outside space into a safe, calming, Therapy Garden. This project, supported by an award from The Local Area Fund in Richmond, allowed us to transform this space using screening and planting to not only provide privacy, but also give gentle, sensory experiences. The installation of sandtrays, chalk boards, sensory toys, a mud kitchen, a cave and a cocoon chair further enhanced the space; these allow children to express themselves while being surrounded by the feeling of nature.
This is proving to be particularly important for children on the autistic spectrum or those with complex mental health needs who may struggle in indoor settings due to artificial lighting and sensory overload, or those children who do not have access to a garden at home, and therefore have less opportunity to benefit from the mental-health advantages associated with time outdoors. We have been delighted with how frequently this space has been utilised since opening in September.
## **Feedback on our services**
The Purple Elephant Project monitors and evaluates intervention progress on a case-by-case basis, depending on the needs of the child, using a range of monitoring tools including _strengths and difficulties questionnaires_ , _goals-based evaluation tools_ and _“Thinking about your child” monitoring forms_ amongst others.
Overall feedback is sought from beneficiaries following the completion of interventions using service-user evaluation forms based on a Likert scale form of rating. We recognise that due to many of the ongoing restrictions of the pandemic, for example, parents still unable to go into schools, we have had to rely on online or postal systems, which, unfortunately, have been less-reliable methods of data collection in some instances.
Many of our interventions are long term, meaning that valuable evaluations and feedback are yet to be collected. Developing further ways in which to glean this information is an area we are keen to now strengthen over the coming year and we are looking at new systems and staff roles to allow more dedicated time for insightful data collection and analysis.
## **Some of the feedback received from professional service users:**
_‘Not a bad word to say about this service – they have been incredibly accommodating and supportive throughout – The Purple Elephant Project provides a safe, welcoming and friendly environment for familes - wonderful centre, wonderful team – keep doing what you are doing! We need more services like you!”_
Refuge centre support worker
_“The team really work hard to support the children allocated – they always go the extra mile to ensure that the full team are aware of issues and that next steps are taken into account and thought through carefully. I don’t think we could ask for more!”_
Deputy Headteacher from school receiving free interventions funded by Thriving Communities award
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## **Some of the feedback received from beneficiaries:**
_“The therapist at The Purple Elephant has been nothing short of amazing and she made such a marked difference in our daughter’s life, we are forever most grateful for her work and care.“_
Parent of a child in therapy supported through the Thriving Communities Award
_“It’s completely different here. I’m listened to.”_
Parent of a child in therapy supported through the National Lottery Award
_“It was lovely, just knowing that there was somebody else there and we weren’t left alone again.”_
Parent in response to contact during lockdown
_“Thank you so much for everything that you have done for [my child]. I wish you had come into his life years ago!”_
Parent of a child in therapy supported through Midas Award
_“Staff are so kind, caring and thoughtful. Never have I seen my child so positive and happy. His sessions are his weekly highlight and from session 1, it was clear to see that having that focused time, just for him, made him feel so special and important.”_
Parent of a child in therapy
## **The Herd**
## **Leadership and staffing**
In the early stages of our organisation, significant proportions of time were gifted in kind by senior leaders and this has continued through the past year. Due to their hard work, we have now reached a position where we can permanently employ staff. Our CEO has moved to a full-time contract and a Centre Coordinator has now been recruited. This has strengthened our organisation, allowing our CEO to concentrate on strategic development and enabling The Purple Elephant Project to achieve its planned next stages of growth.
We have continued to be supported by a part time Administrator, Kym Eley from KGH Office Management, and freelance fundraiser Anna Wall-Budden and are very grateful to them both for all their commitment and hard work. We were very sad to have to say goodbye to Anna at the end of the year and will forever be grateful for all she did in the initial stages of our Charity, constantly going the extra mile and ensuring some early financial stability for us.
We are always moved when people step forward to offer us help and this year, we were delighted to be contacted by Lynsay Chillery; creative designer of Clear Design Direction, and Lauryn Paull-Wills; social media expert of Lens Social, who got in touch following a Facebook appeal and offered pro bono support. Since then, we have been developing our marketing literature, producing branding guidelines, stationery, certificates, promotion cards and thank you cards, and are in the early stages of re-launching our social media presence.
## **Therapeutic team**
The Purple Elephant Project has a significant level of collective experience and expertise through our team of highly qualified therapists. We have added three therapists to the team this year, including our first Art Therapist, making a team of 12 therapists.
Our therapists are registered with the British Association of Play Therapists (BAPT) or the British Association of Art Therapists (BAAT) and also have areas of further specialism, such as adoption support. This means we are best suited to support children with complex needs who cannot be adequately supported by other, statutory means, through child-led interventions.
In September we made the decision to support our growth by trialling our first student placement, supporting one second year Play Therapy student to deliver services to three children, while ensuring she was fully supported and integrated into our team. The success of this has led to further discussions with the University of Roehampton and we anticipate increasing our placement schemes over the coming year.
We continue to recognise the impact of working with high levels of trauma on our staff, and as such, provide a supportive network of mentoring, team meetings, supervision and training. Monthly group supervision meetings, led by our CEO, supported by an award from The Mrs Smith & Mount Trust, have ensured all our staff have time to reflect and feel supported in their work, while feeling valued in their role within the Charity.
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## **Safeguarding**
The Purple Elephant Project has a comprehensive Safeguarding Policy in place which is updated annually and modified further throughout the year as necessary (i.e. in line with the changes enforced by the pandemic and to keep in line with local safeguarding recommendations). Our Designated Safeguarding Lead is our CEO, Jenny Haylock and she is supported by Coleen Norman, COO. Credit goes to Coleen who ensures our rigorous safeguarding policies and training remain up to date. Our safeguarding processes are also overseen by our trustee with responsibility for safeguarding, Catherine Bridger.
The welfare of the children in our care is paramount. All children, regardless of age, gender, culture, language, race, ability, sexual identity or religion have equal rights to protection, safeguarding and opportunities. We recognise that all adults in our organisation have a full and active part to play in protecting children from harm and have an equal responsibility to act on any suspicion or disclosure that may suggest a child is at risk of harm. Our organisation is committed to providing an environment in which children and young people feel safe, secure, valued and respected and which promotes their social, physical and moral development. Children who come into contact with our organisation should feel confident to, and know how to, approach adults if they are in difficulties. Our safeguarding policy is used in conjunction with staff training and continued professional development to:
- Raise staff awareness of the need to safeguard children and their responsibilities in identifying and reporting possible concerns
- Provide a systematic means of monitoring children known or thought to be at risk of harm, and ensure we contribute to assessments of need and support packages for those children
- Emphasise the need for good levels of communication between all members of staff and develop and promote effective working relationships with other agencies, especially Achieving for Children (AfC) and the Police
- Develop a structured procedure within the organisation which will be followed by all members of the organisation in cases of suspected abuse; ensure that the structured procedure is followed by all staff and volunteers in cases of suspected abuse
- Ensure that children and staff involved in child protection issues will receive appropriate support
## **Risk management**
Risk is a necessary and key component of The Purple Elephant Project’s activities.
The ultimate responsibility for the management of risk is the responsibility of the Board of Trustees which is then delegated to the CEO and other staff of the Charity. Understanding the risks to organisational strategy, day-to-day operations and projects means that we can better meet our objectives and the needs of our community.
All potential risks are identified and regularly reviewed by the trustees and senior management to determine how they can be mitigated, managed or accepted. Risks are identified in the following key areas:
- Financial, particularly the level of unrestricted reserves
- Reputational
- Regulatory, legal and compliance
- Cyber related risks
We implement an active risk management strategy into the day- to-day running of The Purple Elephant Project based on having the right policies, procedures and controls in place within a structured risk management and compliant framework.
Throughout the year we continued to monitor our principal risks. Significantly and not unsurprisingly, these related to the impact of Covid on our staff wellbeing, operations, income and service provision. We were able to continue to work online when necessary to minimise disruption to our service delivery and we continued to support and develop all our staff as far as possible. We limited unnecessary expenditure to protect our small but growing level of reserves and also began to further develop our fundraising resource to attract more external funding.
_**It has been such a great relief to find such a brilliant therapist and an organisation, that truly gets to know the child, does not judge and works with the entire family.**_
Parent of a child in therapy
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## **Future plans**
We anticipate 2021-2022 to be another exciting year of measured growth and development and we intend to focus on four main areas as set out in our business strategy plan as we move ‘beyond the intervention’.
Our overall aim for this period will be to deliver a holistic service beyond the initial intervention supporting children’s wellbeing and development through a range of interventions with children, their parents/ carers and teachers, while meeting increase in demand through a sustainable growth in capacity.
To ensure the financial security of the Charity as a whole, it is essential that income streams are increased and diversified, and investment in key personnel is prioritised; plans going forward include delegating more tasks to our Administrator and recruiting a Hub Coordinator.
Key to our success will be freeing up our CEO to spend more time on strategic growth and development. The securing of the National Lottery award has enabled this, through the full-time employment of the CEO and the planned part-time employment of a Centre Coordinator as well as an increased role for our Administrator.
The National Lottery award has undoubtedly put in motion a stronger phase of development in terms of ambitious growth, putting the Charity on a new and exciting trajectory. However, it is now essential that continued growth is achieved to ensure longevity of PAYE staff employment and this is a major consideration for our plans for the coming year.
Specific key activities for 2021-2022 include:
## **Increase activity**
- To meet the current and anticipated demand for therapeutic services for children post Covid
## **Increase financial targets**
- To support the development and financial security of the Charity
- To meet the current and anticipated demand for therapeutic services for children post Covid
- To allow for increased staffing levels
## **Increase staffing**
- To allow CEO to focus on business and product development
- To support therapist recruitment and retention
## **Develop our governance model**
- To increase stability of the Charity as a whole
- Fill gaps in governance, procedures, and monitoring risks
## **Financial review**
## Reserves position at 30 November 2021
2021 has been another year in which the Charity has had to continue to meet the significant challenges of the Covid pandemic. In spite of this the unrestricted reserves and the restricted reserves at 30 November 2021 are **£25,845** and **£12,053** respectively. This is an uplift of **£24,055** of unrestricted reserves from the previous year.
The trustees are committed to building the Charity’s unrestricted reserves further to help create a position whereby:
**a)** the financial viability of the Charity can be sustained in the longer term in the event of unforeseen and/or unavoidable circumstances, and
**b)** enable the Charity, in the interests of meeting its objectives, to undertake from time to time, the setting up of new and innovative projects on a pilot basis to demonstrate the viability and potential benefits of such activities as a precursor to securing the external funding necessary to maintain such projects on an on-going basis.
Consequently, the Charity will target to generate and maintain unrestricted reserves which are at least 50% of its annual expenditure, as adjusted, whilst recognising that this is likely to take some time to achieve.
Notwithstanding the above the trustees are confident that the Charity’s current income stream projections and cash resources are sufficient to meet its expenditure as it falls due.
## Principal sources of funding and expenditure
## **Funding**
Principal funds have been gained through a combination of major awards and contracted services through social care, adoption support, schools and private clients. These fully funded pieces of work are vital for the sustainability of the Charity and any surplus income arising through these contracts continues to contribute towards our overall running costs, allowing us to focus grant awards on intervention delivery.
## **Total incoming resources for this period was: £316,961**
Of this, **£47,851** was restricted funding (some of which is still allocated for ongoing projects) and **£269,110** was unrestricted funding. Of the unrestricted funding, **£10,438** was generated through corporate fundraising events and donations, **£209,257** contracts for sale of services, and **£49,415** donated goods and services, mainly time gifted in kind by the CEO and COO.
Gift Aid is reclaimed on donations where the donor indicates that is their wish.
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We would like to thank the following organisations who helped develop and deliver the essential services provided by The Purple Elephant Project with their very generous funding and support:
## **Trusts:**
## **Other supporters:**
## **Postcode Society Trust**
Award to support core costs of the Charity
## **Hounslow Thriving Communities**
Award to cover outreach service delivery
## **The National Lottery Community Fund; RC London and South-East Region**
Multi year award to cover core costs and hub-based service delivery
## **Local Area Fund**
Award to cover renovation of outside space and first aid training
## **Midas Plus**
Two awards to cover outreach service delivery
## **Heathrow Community Trust**
Award to cover outreach service delivery
## **Mrs Smith and Mount Trust**
Award to cover group supervision costs
## **Softwire**
## **Bullion Vault**
## **Purple Dragon Play**
## **Chase Bridge Primary School**
## **Tsaretta Spice**
## **Staines Rotary Club**
## **Army and Navy Rugby Union**
**Babcock International**
We are also grateful for the generosity and gifts received from individuals which have enabled us to continue our work.
## **Expenditure**
The Purple Elephant Project’s principal expenditure continues to be therapists’ fees, senior staff fees, and premises expenses, all of which are fundamental aspects for delivering services and achieving our objectives.
Total expenses for this period were **£318,268,** of which the principal expenditure of **£185,938** was for therapist fees for delivery of services, **£84,908** were fees to senior staff (including **£49,415** on donated time gifted in kind by the CEO and COO) and premises expenses of **£18,034.**
## **Remuneration of trustees**
All trustees act in a voluntary capacity and receive no remuneration or other material benefits from their services to the Charity.
Out-of-pocket expenses necessarily and reasonably incurred by trustees in promoting the purposes of the Charity are reimbursed at cost in line with our Expenses Policy.
## **Financial status**
In spite of the challenges during these unprecedented times of the pandemic, with impacts on income generation due to cancelled sessions or therapists’ absences due to Covid, the Charity’s current income stream projections and cash resources are sufficient to meet its expenditure as it falls due. Senior staff have continued to volunteer a significant amount of time as the Charity becomes increasingly established and there are ongoing strategic fundraising plans to generate a pipeline of award applications to further boost our resources and increase our sustainability.
## **Statutory statements on liabilities**
## **Particulars of any outstanding guarantee given by the Charity**
The trustees declare that the Charity has given no guarantee where potential liability is outstanding at 30 November 2021.
## **Particulars of any outstanding debt**
The trustees declare that the Charity has no outstanding debts which are secured by an express charge on any of the assets of the Charity at 30 November 2021.
For the second year running the trustees have recognised and accounted for the donated services provided to support the ongoing growth of the Charity, including the associated set up costs incurred by the founder which have not yet been reimbursed. (refer to related party transactions Note 16).
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## **Charity details**
## **Name: The Purple Elephant Project**
## **Number: 1186434**
**Address: The School House, Chase Bridge Primary School, Kneller Road, Twickenham, Middlesex, TW2 7DE**
## **Charity trustees**
|**Charity trustees**|||
|---|---|---|
|**Name**|**Ofce**||
|Catherine Bridger|Chair, Safeguarding||
|Alan Knowles|Trustee, Treasurer||
|Wesley Cuell|Trustee||
|Katie Lyall|Trustee|Appointed 26.07.21|
|Aysen Norton|Trustee|Appointed 15.02.22|
|Sue Thompson|Trustee|Resigned 26.07.21|
## **Names & addresses of advisors**
|**Role**|**Name**|**Address**|
|---|---|---|
|Bank|Metrobank|64-66 Clarence Street|
|||Kingston KT1 1NP|
|Independent Examiner|Frances Wilde FCCA DChA|Warner Wilde, 4 Marigold Drive,|
|||Bisley, Surrey GU24 9SF|
## **Names of senior consultants with delegated responsibilities**
|**Name**|**Role**|
|---|---|
|Jenny Haylock|Chief Executive|
|Coleen Norman|Chief Operations Ofcer|
## **Structure governance & management**
The Purple Elephant Project is a Charitable Incorporated Organisation, (herein referred to as CIO) registration No: 1186434, registered with the Charity Commission on 19 November 2019. The constitution is based on the Charity Commission’s model governing document for Foundation Charitable Incorporated Organisations, ie: where the trustees are the only Members of the Charity.
## **Charitable objectives:**
The Charity’s objectives are as follows: For the public benefit to preserve and protect good health among children and young people aged 0-16 resident in the Greater London area who have been affected by traumatic life experiences, attachment or developmental trauma, in particular but not exclusively, by providing subsidised Play Therapy and other therapeutic services, emotional support and training to parents, carers and school staff.
## **Trustee selection:**
There must be at least three Charity trustees. If the number falls below this minimum, the remaining trustee or trustees may act only to call a meeting of the Charity trustees, or appoint a new Charity trustee. There is no maximum number of Charity trustees that may be appointed to the CIO. In accordance with the constitution, trustees are appointed or re-appointed by a resolution passed at a properly convened meeting of the Charity trustees.
In selecting individuals for appointment as Charity trustees, due consideration is given to ensuring that the trustees must have, between them, the skills, knowledge and experience needed for the effective administration and management of the CIO in accordance with Charity law.
_**I’m so grateful for all the support and kindness everyone at the centre has provided. This year has been the most difficult, made easier by yourselves – thank you.**_
Parent of a child in therapy
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## **Declaration**
**This report was approved by trustees and signed on behalf of the board by:**
## **Catherine Bridger**
Chair of The Purple Elephant Project **Date: 14 June 2022**
## **Independent Examiner’s report to the trustees of The Purple Elephant Project**
I report to the trustees on my examination of the financial statements of The Purple Elephant Project (the Charity) for the year ended **30 November 2021.**
## **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 2011 Act). I report in respect of my examination of the Charity’s financial statements carried out under section 145 of the 2011 Act . In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent Examiner’s Statement**
Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Asssociation of Chartered Certified Accountants, which is one of the listed bodies.
Your attention is drawn to the fact that the Charity has prepared financial statements in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no 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 2011 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.
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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 financial statements to be reached.
## **F J Wilde FCCA MBA DChA**
Warner Wilde 4 Marigold Drive Bisley Surrey GU24 9SF
**Date: 15 June 2022**
**Statement of financial activities including income and expenditure account** For the year ended **30 November 2021**
**----- Start of picture text -----**
Unrestricted Restricted Unrestricted Restricted
funds funds Total funds funds Total
2021 2021 2021 2020 2020 2020
Notes Income from: £ £ £ £ £ £
3 Donations and legacies 57,473 - 57,473 66,333 5,500 71,833
4 Charitable activities 209,257 47,851 257,108 67,298 64,193 131,491
5 Other trading activities 2,380 - 2,380 - - -
Total income 269,110 47,851 316,961 133,631 69,693 203,324
Expenditure on:
6 Raising funds 8,023 1,039 9,062 1,526 376 1,902
7 Charitable activities 237,032 72,174 309,206 130,315 31,902 162,217
Total resources
expended 245,055 73,213 318,268 131,841 32,278 164,119
Income/(expenditure)
for the year/
Net movement in funds 24,055 (25,362) (1,307) 1,790 37,415 39,205
Fund balances at
1 December 2020 1,790 37,415 39,205 - - -
Fund balances at
30 November 2021 25,845 12,053 37,898 1,790 37,415 39,205
**----- End of picture text -----**
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
27
## **Balance sheet**
## As at **30 November 2021**
**----- Start of picture text -----**
2021 2021 2020 2020
Notes Fixed assets: £ £ £ £
10 Tangible assets 1,590 2,476
Current assets:
11 Debtors 33,872 21,685
12 Cash at bank and in hand 57,315 51,515
91,187 73,200
Creditors: amounts
falling due within
one year (54,879) (36,471)
Net current assets 36,308 36,729
Total assets less
current liabilities 37,898 39,205
Income funds:
14 Restricted funds 12,053 37,415
Unrestricted funds 25,845 1,790
37,898 39,205
**----- End of picture text -----**
## **The financial statements were approved by the trustees on 14 June 2022**
**Catherine Bridger** Trustee
**Alan Knowles** Trustee
## **Notes to the financial statements**
## For the year ended **30 November 2021**
## **1 Accounting policies**
## **Charity information**
The Purple Elephant Project is a Charitable Incorporated Organisation.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the Charity’s governing document, 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 (FRS 102) (effective 1 January 2019)”. The Charity is a Public Benefit Entity as defined by FRS 102.
The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, 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 financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.
## **1.4 Income**
Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
29
Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
## **1.5 Expenditure**
Liabilities and the resulting expenditure are recognised when either a legal or constructive obligation is recognised.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures, fittings and equipment 4 years straight line Computers 3 years straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
## **1.7 Impairment of fixed assets**
At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## **1.8 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.9 Financial instruments**
The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Charity’s balance sheet when the Charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## **Notes to the financial statements** For the year ended **30 November 2021 (continued)**
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.
## **1.10 Donated goods and services**
Donated goods and services are professional services and donated facilities which are recognised as income when the Charity has control over the item, any conditions associated with the donated item 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.
On receipt, donated goods and services 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 same period.
## **2 Critical accounting estimates and judgements**
In the application of the Charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
31
## **3 Donations and legacies**
||**Unrestricted**
**funds**
**2021**
**£**|Unrestricted
funds
2020
£|Restricted
funds
2020
£|Total
2020
£|
|---|---|---|---|---|
|Donations and gifts|8,058|13,013|5,500|18,513|
|Donated goods and services|49,415|53,320|-|53,320|
In the financial statements the value of donated goods and services is **£49,415 (2020: £53,320)** and is shown in Donations and Legacies in the table above. The corresponding costs are disclosed in Charitable Activities and Support Costs, in notes 7 and 8 of the financial statements respectively.
## **4 Charitable activities**
||**2021**
**£**|2020
£||
|---|---|---|---|
|Sales within charitable activities|209,257|67,298||
|Performance related grants|47,851|64,193||
||257,108|131,491||
|||||
|||||
|**Analysis by fund:**
Unrestricted funds|209,257|67,298||
|Restricted funds|47,851|64,193||
||257,108|131,491||
|||||
|||||
|||||
|**Performance related grants**||||
|National Lottery|10,885|38,455||
|London Community Response Fund|-|15,744||
|Thriving Communities Fund: Hounslow Response Fund|5,941|9,994||
|Midas Plus|2,986|-||
|Postcode Society Trust|14,290|-||
|Mrs Smith & Mount Trust|4,680|-||
|Heathrow Community Trust|4,074|-||
|Local Area Fund|4,995|-||
||47,851|64,193||
## **Notes to the financial statements (continued)**
For the year ended **30 November 2021**
## **5 Other trading activities**
||**Unrestricted**
**funds**
**2021**
**£**|Total
2020
£|
|---|---|---|
|Fundraising events|2,380|-|
## **6 Raising funds**
|**Fundraising**
**and publicity:**
**2021**
**£**
**Unrestricted**
**funds**|**Fundraising**
**and publicity:**
**2021**
**£**
**Unrestricted**
**funds**|**2021**
**£**
**Restricted**
**funds**|**2021**
**£**
**Total**|2020
£
Unrestricted
funds|2020
£
Restricted
funds|2020
£
Total|
|---|---|---|---|---|---|---|
|Fundraising consultants|6,901|1,039|7,940|-|-|-|
|Advertising|656|-|656|1,526|376|1,902|
|Other fundraising costs|466|-|466|-|-|-|
||8,023|1,039|9,062|1,526|376|1,902|
33
## **7 Charitable activities**
**----- Start of picture text -----**
2021 2020
£ £
Depreciation and impairment 886 886
Subcontractors/Therapists 185,938 84,654
Subcontractors/Therapists expenses 221 1,105
Rent 15,583 14,686
Printing, postage and stationery 1,374 1,224
Toys and materials 6,696 2,163
Insurance 665 573
Centre set up costs 139 2,120
IT software and consumables 953 873
Telephone and internet 879 452
Staff training 1,145 916
Repairs, maintenance and small equipment 21 240
Travel 553 -
Sundry expenses 2,786 1,609
217,839 111,501
Share of support costs (see note 8) 11,315 5,760
Share of governance costs (see note 8) 80,052 44,956
309,206 162,217
Analysis by fund:
Unrestricted funds 237,032 130,315
Restricted funds 72,174 31,902
309,206 162,217
**----- End of picture text -----**
## **Notes to the financial statements (continued)**
For the year ended **30 November 2021**
**----- Start of picture text -----**
Support Governance 2021 Support Governance
costs costs costs costs 2020
£ £ £ £ £ £
COO costs 11,315 - 11,315 5,760 - 5,760
Legal and
- - - -
professional 2,120 2,120
Independent
Examiners fees - 1,248 1,248 - 1,200 1,200
Accountancy - 2,733 2,733 - 375 375
Bank and other
finance charges - 358 358 - 181 181
CEO costs - 73,593 73,593 - 43,200 43,200
11,315 80,052 91,367 5,760 44,956 50,716
Analysed
between charitable
activities
11,315 80,052 91,367 5,760 44,956 50,716
**----- End of picture text -----**
Support and governance costs in 2021 include the following donated time:
|CEO costs|£44,435|
|---|---|
|COO costs|£ 2,860|
|Legal and professional|£ 2,120|
## **9 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.
35
## **10 Tangible fixed assets**
**----- Start of picture text -----**
Fixtures,
fittings and
equipment Computers Total
Cost £ £ £
At 1 December 2020 2,812 550 3,362
At 30 November 2021 2,812 550 3,362
Depreciation and impairment
At 1 December 2020 703 183 886
Depreciation charged in the year 703 183 886
At 30 November 2021 1,406 366 1,772
Carrying amount
At 30 November 2021 1,406 184 1,590
At 30 November 2020 2,109 367 2,476
**----- End of picture text -----**
## **11 Debtors**
|**Amounts falling due within one year**|**2021**
**£**|2020
£|
|---|---|---|
|Trade debtors|10,988|2,580|
|Other debtors|20,478|16,699|
|Prepayments|2,406|2,406|
||33,872|21,685|
## **12 Creditors**
**----- Start of picture text -----**
2021 2020
Amounts falling due within one year £ £
**----- End of picture text -----**
|Deferred income (see note 13)|16,134|-|
|---|---|---|
|Trade creditors|16,303|18,951|
|Other creditors|5,042|3,527|
|Accruals|17,400|13,993|
||54,879|36,471|
## **Notes to the financial statements (continued)**
For the year ended **30 November 2021**
## **13 Deferred income**
||**2021**
**£**|2020
£|
|---|---|---|
|Other deferred income|16,134|-|
Deferred income consists of grant income that is for use in subsequent periods of account.
## **14 Restricted funds**
The income funds of the Charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
**----- Start of picture text -----**
Movement in funds Movement in funds
Balance
Incoming Resources Balance at Incoming Resources at 30
resources expended 1 December resources expended November
2020 2021
£ £ £ £ £ £
**----- End of picture text -----**
|Tesco|500|(246)|254|-|-|254|
|---|---|---|---|---|---|---|
|London|||||||
|Community Award|15,744|(14,208)|1,536|-|(1,536)|-|
|National Lottery|38,455|(11,301)|27,154|10,885|(32,307)|5,732|
|Thriving Communities|||||||
|Award|9,994|(3,625)|6,369|5,941|(12,310)|-|
|Screwfx|5,000|(2,898)|2,102|-|(1,615)|487|
|Midas Plus|-|-|-|2,986|(2,986)|-|
|Postcode Society|||||||
|Trust|-|-|-|14,290|(14,290)|-|
|Mr & Mrs Smith|-|-|-|4,680|(1,170)|3,510|
|Heathrow|||||||
|Community Trust|-|-|-|4,074|(2,004)|2,070|
|Local Area Fund|-|-|-|4,995|(4,995)|-|
||69,693|(32,278)|37,415|47,851|(73,213)|12,053|
37
## **14 Restricted funds (continued)**
## Tesco
To purchase additional resources (toys, storage, materials) ensuring children can have their own toy kit to comply with Covid safety guidelines
## London Community Response Fund
To cover service adaptations in light of Covid pandemic and to design and deliver programme of short-term, therapeutic interventions, promoting children’s positive mental health/wellbeing
## National Lottery
Therapeutic support for children affected by the Covid pandemic
## Thriving Communities Fund: Hounslow Response Fund
For improving emotional and mental wellbeing in children and young people affected by the Covid pandemic
## Screwfix
To support the transformation of an ex-caretakers house from an office building into a welcoming and safe place for children, young people and their families to access vital therapeutic support. Addition: to support any additional work or resources required to ensure Covid guidelines/ safety
## Midas Plus
Two awards supporting four children with a 12 week, outreach Play Therapy intervention
## Postcode Society Trust
Support towards core overhead costs of maintaining our therapeutic ‘hub’ in Twickenham for six months; for rent, centre-based administration costs, and contribution towards Centre Coordinator salary
## Mrs Smith and Mount Trust
Supporting the Purple Elephant Project to cover our therapists’ supervision costs
## Heathrow Community Trust
Four 20-week therapeutic interventions for children in the Hillingdon borough in need of mental health support following the Covid pandemic
## Local Area Fund
Towards the costs of creating a Play Therapy garden to support children’s mental health.
## **Notes to the financial statements (continued)**
For the year ended **30 November 2021**
## **15 Analysis of net assets between funds**
|**Fund balances**
**at 30 November**
**2021 are**
**represented by:**|**Unrestricted**
**funds**
**2021**
**£**|**Restricted**
**funds**
**2021**
**£**|**Total**
**2021**
**£**|Unrestricted
funds
2020
£|Restricted
funds
2020
£|Total
2020
£|
|---|---|---|---|---|---|---|
|Tangible assets|1,103|487|1,590|1,746|730|2,476|
|Current assets/|||||||
|(liabilities)|24,742|11,566|36,308|44|36,685|36,729|
||25,845|12,053|37,898|1,790|37,415|39,205|
39
## **16 Related party transactions**
## **Transactions with related parties**
During the year the Charity entered into the following transactions with related parties:
**----- Start of picture text -----**
||||
|---|---|---|
|Sale of goods|
|2021|2020|
|£|£|
|Key management personnel|2,916|-|
|Services provided|
|2021|2020|
|£|£|
|Key management personnel|32,462|11,485|
|32,462|11,485|
**----- End of picture text -----**
The following amounts were outstanding at the reporting end date:
**----- Start of picture text -----**
||||
|---|---|---|
|Amounts owed to related parties|
|2021|2020|
|£|£|
|Key management personnel|5,042|3,527|
**----- End of picture text -----**
Key management personnel paid for various set up costs incurred prior to the Charity registration (2019) and sold some assets to the Charity (2021). These had not been fully reimbursed at the year end.
£2,127 was repaid shortly after the year end and the remaining balance will be settled by 30 November 2022.
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0208 744 1733
info@thepurpleelephantproject.org
www.thepurpleelephantproject.org
The Purple
Elephant
Project
because children Should be heard
Registered charliy number 1186434