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Respect for All CIO
Unaudited Accounts for the period ended 31 March 2023
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Respect for All Approval Statement for the period ended 31 March 2023
We approve these accounts which comprise the statement of financial activities, balance sheet and related notes. We acknowledge our responsibilities for the accounts and providing all of the information and explanations necessary for their completion.
Treasurer - Priscilla Asirifi
Date: 18/12/2023
Chair - Judy Turner
12/19/2023 Date:
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Report from the Trustees for the period ended 31 March 2023
Respect for All CIO [RfA] is a charity providing specialist counselling services to learning-disabled people, autistic people and their families and carers across Greater Manchester.
The Board of Trustees formally agreed to change Respect for All’s accounting period end to 31 March. (It’s previous period end was 31 May).
Therefore, this set of accounts covers the 10-month period - 1 June 2022 to 31 March 2023. The reason for the change is to bring the Charity’s accounting period in line with most NHS annual contracts.
The Trustees have considered the Charity Commission's general guidance on public benefit in relation to the objectives of the charity. This report sets out those objectives and describes how they have been met in the current year.
Respect for All CIO continues the values of RfA’s founders in 2001 who developed a client-centred counselling service based on the social model of disability. They first registered as an unincorporated charity in 2009 supported initially by charitable trusts and then by NHS grants and commissions. In 2020 the new incorporated RfA CIO took over all the assets and liabilities of the unincorporated charity Respect for All (Charity 1129953).
RfA has continued to deliver its specialist counselling service using the charity’s 2021 – 2024 business plan. The infrastructure of the charity has continued to develop and RfA is well positioned for future growth and funding opportunities. A new client management database and accounting system have been introduced alongside an overhaul of HR procedures. New group services have been designed and successfully piloted thanks to the continued support of our ongoing funding from Greater Manchester Health and Social Care Partnership (GMHSCP).
RfA is committed to reaching autistic people and learning-disabled people across Greater Manchester. Ongoing funding from GMHSCP has helped RfA’s reach across GM. Stockport has a long history of supporting autistic people in their borough to have counselling from RfA through spot purchasing and Manchester also have procedures for GPs to refer to the RfA service. Rochdale continues to fund RfA via an annual grant of £25,000. Over the past year, we have developed a more robust, efficient, and effective working relationship with Salford and Trafford, as a result referrals in these localities have increased. In Bury and Oldham, some clients have been helped by spot-funding but there have been few or no successful applications for funding for an RfA service by residents of Bolton, Wigan or Tameside. The GMHSCP grant allows us to reach a few people in those areas and to provide our specialist services to others whose need we recognise which are not yet eligible for NHS commissioned support. This includes counselling for the families and carers of autistic and/or learning-disabled people and people without an autism diagnosis. Only Stockport and Rochdale fund people who self-identify as autistic. It also helps us, where the need is urgent, to provide a service without waiting for the lengthy process of spot purchase approval.
The team of RfA counsellors are the heart and soul of the charity and have delivered counselling to 291 individual clients during the 10-month period reported in these accounts (June 1[st] 2022 – 31[st] March 2023). During the 10-months period, we received 440 unique referrals. It should be noted that due to the high demand for services and subsequent long waiting lists to start counselling, we regrettably paused accepting new referrals between July and November. The high demand for our services is evidenced by the majority
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of the 440 new referrals being received when we re-opened referrals in November 2022 to March 2023 (5 months). We are currently experiencing a referral rate which will lead to over 1000 new referrals a year. In adapting to the demand, further recruitment of specialist counsellors was undertaken in September 2022 and our team has increased from 23 to 32 counsellors.
When recruiting counsellors and student placements, RfA ensures that they have personal or lived experience of learning disability and/or autism, or significant professional experience and a passion for the need for specialist services for our client group. We look for a range of skills as we aim to offer a variety of counselling methods including person-centred, integrative, hypnotherapy/relaxation therapy, NLP (neuro linguistic programming), CBT (cognitive behavioural therapy), play therapy and mindfulness. RfA also supports students on placement and makes some use of experienced volunteers.
The public benefit of RfA is shown in the improvements to their well-being that are reported by clients’ own and their counsellor’s assessment using appropriate assessment tools. Further information on our service including Annual Reports are available by emailing info@respectforall.org.uk.
As shown in these accounts Respect for All’s income has continued to increase. £201,661 in FY20/21 to £314,717 in FY21/22 to £324,486 over the 10-month period in FY22/23. RfA maintains all grant income as a restricted fund. The £91,151 carried forward in this fund has already been allocated to clients referred in FY22/23 but due to start counselling after 31 March 2023. RfA CIO completes its FY22/23 with £200,612 in unrestricted reserves which meets a reserves policy of nearly 6 months forecast running costs. This allows RfA to invest in developing and extending its service in the coming year to support the demand and expansion of services, and as such have made a commitment from reserves to appoint a Head of Charity Development post.
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Governance and Organisational Structure
Respect for All is a Charitable Incorporated Organisation incorporated in 2020 and is governed by a board of trustees.
Charity Name: Respect for All CIO Contact Address: The Old Town Hall, 5 Irwell Place, Eccles, Salford, M30 0FN Bank: The Co-operative Bank PO Box 200, Skelmersdale, WN8 6 WT Website: www.respectforall.org.uk Email: info@respectforall.org.uk
Trustees as at 31[st] March 2023: Judy Turner Chair (appointed 09/03/20) Adam Owens Treasurer (resigned 15/05/23) Maggie Walker (appointed 09/03/20) Eileen Steed (appointed 09/03/20) Eric Irozuro (appointed 27/04/21) Trustees at time of writing: Judy Turner Chair (appointed 09/03/20) Priscilla Asirifii Treasurer (appointed 28/06/23) Maggie Walker (appointed 09/03/20) Eileen Steed (appointed 09/03/20) Eric Irozuro (appointed 27/04/21) Shirley Woods-Gallagher (appointed 28/06/23) Michael Molete (appointed 28/06/23)
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Respect for All – Statement of Financial Activities for the period ended 31 March 2023
| Income Rochdale SIF Grant GMHSCP Grant Counselling Fees Other boroughs/CCGs Counselling Fees self-funders Counselling Fees Stockport CCG Counselling Fees Manchester CCG Bank interest received Total Income Direct Costs Counselling Sessions Counselling DNA Counselling GMHSCP Counselling Supervision Mentoring Safeguarding Training Advocacy Total Direct Costs Indirect Costs Administration and Co-ordinator Salaries Staff costs Insurance - RFA General CRB/DBS Stationery Telephone and internet Accounting costs Website/IT Sundry Expenses Travel Depreciation Total Indirect Costs |
Period ended 31/03/2023 31/03/2023 31/05/2022 Unrestricted Restricted Total Total £ £ £ £ - 21,197 21,197 25,000 - 91,417 91,417 102,333 68,230 - 68,230 43,186 440 - 440 6,954 114,177 - 114,177 113,910 29,025 - 29,025 23,334 189 - 189 63 212,061 112,614 324,675 314,780 131,420 22,377 153,797 94,533 3,622 1,805 5,427 4,171 - 50,929 50,929 20,975 2,926 - 2,926 300 121 - 121 747 918 - 918 740 - - - 3,889 1,688 36 1,724 837 140,695 75,147 215,842 126,192 269 269 538 822 39,788 39,788 79,576 73,649 1,084 1,084 2,168 280 552 552 1,104 519 447 447 894 205 32 32 64 178 629 629 1,258 2,652 450 450 900 2,134 2,473 2,473 4,946 16,047 2,333 2,333 4,666 2,063 58 58 116 383 3,705 - 3,705 2,671 |
|---|---|
| 51,820 48,115 99,935 101,603 |
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Continued - Respect for All – Statement of Financial Activities for the period ended 31 March 2023
| Surplus/(deficit) for the period Surplus/(deficit) brought forward Total surplus/(deficit) carried forward |
Period ended 31/03/2023 31/03/2023 31/05/22 Unrestricted Restricted Total Total £ £ £ £ 19,546 (10,648) 8,898 86,985 181,066 101,799 282,865 195,880 |
|---|---|
| 200,612 91,151 291,763 282,865 |
The Statement of Financial Activities include all the gains and loses in the period and therefore a statement of total recognised gains and loses has not been prepared. All the above amounts relate to continuing services.
The notes on pages 9 – 11 form part of the financial statements
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Respect for All - Balance Sheet for the period ended 31 March 2023
| Note Fixed Assets Computer Equipment 2 Current Assets Bank Balances Unrestricted Restricted - Allocated funding 3 Total at Bank Debtors 4 Prepayments and Accrued Income Total Assets Current Liabilities Creditors 5 Accruals Grants Net Assets Funds of the Charity Restricted Funds Unrestricted Funds |
31/03/2023 £ £ 8,447 249,501 91,151 340,652 38,830 46,323 85,153 434,252 26,588 900 115,000 (142,488) 291,763 31/03/2023 £ 91,151 200,612 291,763 |
31/05/2022 £ £ 10,243 212,626 101,799 314,425 29,080 28,018 57,098 381,766 6,335 900 91,666 (98,901) 282,865 31/05/2022 101,799 181,066 282,865 |
31/05/2022 £ £ 10,243 212,626 101,799 314,425 29,080 28,018 57,098 381,766 6,335 900 91,666 (98,901) 282,865 31/05/2022 101,799 181,066 282,865 |
|---|---|---|---|
| 282,865 |
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small company’s regime.
04/12/2023
These financial statements were approved by the Board of Trustees and authorised for issue on ............... Priscilla Asirifi and signed on their behalf by ............................
The notes on pages 9 – 11 form part of the financial statements
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Notes to the Financial Statements for the Period ended 31 March 2023
1. Principle Accounting Policies
Accounting convention
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities. In preparing the financial statements the charity follows best practice laid down in the Statement of Recommended Practice - Accounting and Reporting
Going concern
The trustees consider it appropriate to prepare the financial statements on a going concern basis.
Recognition of income
Income is accounted for when the charity becomes entitlement to the resources, any performance conditions attached to the income have been met, it is probable that the income will be received and the amount can be measured reliably.
Liability recognition
Expenditure is included on an accrual basis once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Tangible fixed assets and depreciation
Tangible fixed assets are capitalised if they can be used for more than one year, and cost at least £100.00. Depreciation is charged so as to allocate the cost of tangible fixed assets over their estimated useful lives.
Depreciation is provided on the following basis: Computer equipment - 25% on cost Office equipment – 25% on cost
Cash at bank and in hand
Cash at bank and in hand includes cash and short-term deposits with a maturity of three months or less.
2. Tangible Fixed Assets
| Cost At 1 June 2022 Additions Disposals At 31 March 2023 Depreciation At 1 June 2022 Charge for the year At 31 March 2023 Net Book Value at 31 March 2023 |
Computer Equipment Office Equipment Total 12,463 450 12,913 1,909 - 1,909 - - - |
|---|---|
| 14,372 450 14,822 |
|
| 2,633 37 2,670 3,593 112 3,705 |
|
| 6,266 151 6,375 |
|
| 8,106 299 8,447 |
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3. Summary of restricted Income and Expenses
| GMHSCP | Rochdale SIF | Total | ||
|---|---|---|---|---|
| Funds brought forward | 77,348 | 24,451 | 101,799 | |
| Grant received | 91,471 | 21,197 | 112,614 | |
| Direct Restricted expenses: | ||||
| Counselling Sessions | 3,885 | 18,492 | 22,377 | |
| Counselling DNA | 1,521 | 284 | 1,805 | |
| Counselling GMHSCP | 50,929 | - | 50,929 | |
| Advocacy | - | 36 | 36 | |
| Total Direct Restricted Expenses | (56,335) | (18,812) | (75,147) | |
| Indirect Restricted Expenses | ||||
| Administration and Co-ordinator | 215 | 54 | 269 | |
| Salaries | 31,830 | 7,958 | 39,788 | |
| Staff costs | 867 | 217 | 1,084 | |
| Insurance - RFA General | 441 | 111 | 552 | |
| CRB/DBS | 358 | 89 | 447 | |
| Stationery | 26 | 6 | 32 | |
| Telephone and internet | 503 | 126 | 629 | |
| Accounting costs | 360 | 90 | 450 | |
| Website/IT | 1,978 | 495 | 2,473 | |
| Sundry Expenses | 1,866 | 466 | 2,333 | |
| Travel | 46 | 12 | 58 | |
| Total Indirect Restricted Expenses | (38,492) | (9,623) | (48,115) | |
| Surplus/(deficit) for the current year | (3,410) | (7,238) | (10,648) | |
| Surplus/(Deficit) restricted funding | 73,938 | 17,213 | 91,151 | |
| 4. Debtors | 31 March 2023 | 31 May 2022 | ||
| Amounts falling due within one year | ||||
| Trade Debtors | 38,830 | 29,080 | ||
| Total Debtors | 38,830 | 29,080 |
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| 5. Creditors Amounts falling due within one year Trade Creditors Total Creditors |
31 March 2023 31 May 2022 26,588 6,335 |
|---|---|
| 26,588 6,335 |
6. Funds
Unrestricted funds
Comprise those funds which the trustees are free to use in accordance with the charity’s general purpose.
Restricted funds
Comprise donations and grants for specific activities set out by the donor.
7. Salaries and Pensions
| Salaries Employers National Insurance Payroll service |
31 March 2023 31 May 2022 75,374 71,114 3,840 2,255 362 280 |
|---|---|
| 79,576 73,649 |
The average number of persons employed by the charity during the year was 3 (2022: 3).
Respect for All offers an auto enrolment pension scheme, but as at the period end 31 March 2023, all employees had opted out.
8. Trustee remuneration
The charities policy is that trustees cannot be employees, but are entitled to claim reasonable expenses incurred in their role as trustee of the charity. No expenses were claimed by the trustees for the period ending 31 March 2023. (2022: £Nil).
9. Related party disclosure
There were no related party transactions for the period ended 31 March 2023 (2022: £Nil)
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Independent Examiner’s report to the Trustees of Respect For All
This report is made solely to the trustees of Respect for All CIO, for the period ended 31 March 2023. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an Independent Examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees for my examination work.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is required.
It is my responsibility to:
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examine the accounts under section 145 of the Charities Act,
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to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
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to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination was carried out in accordance with general directions given by the Charity Commission. My examination included:
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A review of the accounting records kept by the charity and a comparison of the accounts presented with those records.
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It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in, any material respect, the requirements:
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to keep accounting records in accordance with section 130 of the Charities Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met.
Emily Edwards FCCA – Smile Accountants Limited
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