DocuSign Envelope ID: B7983651-B9C1-437C-B597-089A4045A13EDocuSign Envelope ID: D553CC76-ACEE-4AED-8B07-79D0F0B4254A ## **Respect for All CIO** **Unaudited Accounts for the period ended 31 March 2023** DocuSign Envelope ID: B7983651-B9C1-437C-B597-089A4045A13EDocuSign Envelope ID: D553CC76-ACEE-4AED-8B07-79D0F0B4254A ## **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:** Page | 2 DocuSign Envelope ID: B7983651-B9C1-437C-B597-089A4045A13EDocuSign Envelope ID: D553CC76-ACEE-4AED-8B07-79D0F0B4254A ## **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 Page | 3 DocuSign Envelope ID: B7983651-B9C1-437C-B597-089A4045A13EDocuSign Envelope ID: D553CC76-ACEE-4AED-8B07-79D0F0B4254A 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. Page | 4 DocuSign Envelope ID: B7983651-B9C1-437C-B597-089A4045A13EDocuSign Envelope ID: D553CC76-ACEE-4AED-8B07-79D0F0B4254A ## **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) Page | 5 DocuSign Envelope ID: B7983651-B9C1-437C-B597-089A4045A13EDocuSign Envelope ID: D553CC76-ACEE-4AED-8B07-79D0F0B4254A ## **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**| Page | 6 DocuSign Envelope ID: B7983651-B9C1-437C-B597-089A4045A13EDocuSign Envelope ID: D553CC76-ACEE-4AED-8B07-79D0F0B4254A **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** Page | 7 DocuSign Envelope ID: B7983651-B9C1-437C-B597-089A4045A13EDocuSign Envelope ID: D553CC76-ACEE-4AED-8B07-79D0F0B4254A ## **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** Page | 8 DocuSign Envelope ID: B7983651-B9C1-437C-B597-089A4045A13EDocuSign Envelope ID: D553CC76-ACEE-4AED-8B07-79D0F0B4254A ## **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**| Page | 9 DocuSign Envelope ID: B7983651-B9C1-437C-B597-089A4045A13EDocuSign Envelope ID: D553CC76-ACEE-4AED-8B07-79D0F0B4254A ## **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**| Page | 10 DocuSign Envelope ID: B7983651-B9C1-437C-B597-089A4045A13EDocuSign Envelope ID: D553CC76-ACEE-4AED-8B07-79D0F0B4254A |**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) Page | 11 DocuSign Envelope ID: B7983651-B9C1-437C-B597-089A4045A13EDocuSign Envelope ID: D553CC76-ACEE-4AED-8B07-79D0F0B4254A ## **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: - examine the accounts under section 145 of the Charities Act, - 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 - 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: - A review of the accounting records kept by the charity and a comparison of the accounts presented with those records. - 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: - to keep accounting records in accordance with section 130 of the Charities Act; and - 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 Page | 12