Docusign Envelope ID: 37526C58-4632-4DDB-93F3-A819F68BEB55
**Respect for All CIO**
**Annual Report and Unaudited Accounts**
**for the year ended 31 March 2025**
Docusign Envelope ID: 37526C58-4632-4DDB-93F3-A819F68BEB55
## **Respect for All**
|**Contents**||
|---|---|
||Page|
|Trustees report|3 – 6|
|Independent Examiner’s report|7|
|Statement of Financial Activities|8 – 9|
|Balance Sheet|10|
|Cash flow statement|11|
|Notes the financial statements|12 - 14|
Page | 2
Docusign Envelope ID: 37526C58-4632-4DDB-93F3-A819F68BEB55
## **Respect for All Approval Statement for the year ended 31 March 2025**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
The trustees are responsible for preparing the trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Charity law requires the trustees of the charity to provide financial statements each financial year which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources for that period. In preparing those financial statements, the trustees are required to:
- Select suitable accounting policies and then apply them consistently;
- Make judgments and estimates that are reasonable and prudent;
- State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the charity and which enables them to ensure that the financial statements comply with The Charities Act 1993. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for ensuring that they have complied with the duty in section 4 of the 2006 Charities Act with regards to the public benefit statement.
## **Statement as to disclosure of information to Independent Examiner**
The trustees confirm that an audit is not required and that so far as the trustees are aware there is no relevant information of which the independent examiner is unaware and each trustee has taken all the steps that he ought to have taken as a trustee in order to make himself aware of any relevant information and to establish that the independent examiner are aware of that information.
10/19/2025 **The Trustees’ report was approved by the board of trustees on ………………..**
**………………………………… ………………………………….**
**Treasurer** – Priscilla Asirifi **Chair –** Caroline Jane Gay
Page | 3
Docusign Envelope ID: 37526C58-4632-4DDB-93F3-A819F68BEB55
## **Report from the Trustees for the year ended 31 March 2025**
Respect for All CIO (RfA) is a registered charity that provides specialist counselling services to individuals with learning disabilities, autistic people, and their families and carers across Greater Manchester.
The Trustees have carefully considered the Charity Commission's general guidance on public benefit in alignment with the charity’s objectives. This report outlines those objectives and demonstrates how they have been fulfilled in the current year.
## **Our History and Values**
Respect for All CIO continues to uphold the founding values established in 2001, emphasising a clientcentred approach grounded in the social model of disability. Originally registered as an unincorporated charity in 2009, RfA was supported by charitable trusts and later by NHS grants and commissions. In 2020, RfA transitioned to an incorporated charitable incorporated organization (CIO), inheriting all assets and liabilities from the previous entity (Charity 1129953).
We pride ourselves on maintaining our identity as a ‘lived experience’ organisation, which we believe is essential for achieving the best outcomes for our clients. RfA recruits employees, counsellors, and student placements who either have personal or lived experience with learning disabilities, autism, or neurodivergence, or possess significant professional expertise and a passion for providing specialised support to our client base. We seek a range of skills to offer diverse therapeutic approaches, including person-centred therapy, integrative therapy, hypnotherapy/relaxation, NLP (Neuro-Linguistic Programming), CBT (Cognitive Behavioural Therapy), play therapy, and mindfulness. RfA also supports students on placement and engages experienced volunteers, all recruited through a robust safer recruitment process.
## **Operational Growth and Service Expansion**
During the 2024/25 financial year, RfA continued to deliver its specialised counselling services in line with our 2025–2027 3-year business plan. Our organisational infrastructure and staffing have expanded, positioning RfA well for future growth and funding opportunities. The Trustee Board recognised the need to establish CEO and COO roles within the Charity, and accordingly, the two existing senior positions of Head of Development and Head of Operations have been renamed to reflect these roles.
We successfully recruited 2 new staff members, increasing our team from eight to ten employees. This includes a second part-time group services coordinator to further develop and oversee RfA’s expanding group support services. Thanks to continued funding from the Greater Manchester Health and Social Care Partnership (GMHSCP), these group services continue to run throughout the year. A brand-new role has also been created, Training Development and Delivery Lead, to work under the CEO to develop RfA’s new external training packages. Revenue from training sales will pay for this new role and further support the Charity’s mission.
## **Co-Production and Strategic Development**
RfA remains committed to collaboration, with co-production central to our service development, design, and evaluation. This includes input from senior management, the Board of Trustees, service users, employees, and counsellors. Through a truly grassroots, client-needs-led approach, we have developed a new 3-year strategic plan (2024–2027), which will guide our activities and ensure that our objectives and values remain at the core of everything we do.
Page | 4
Docusign Envelope ID: 37526C58-4632-4DDB-93F3-A819F68BEB55
## **Addressing Growing Demand**
Our mission is to reach more autistic and learning-disabled individuals across Greater Manchester. The demand for specialised mental health support within these communities is increasing rapidly, evidenced by a continued rise in referrals. Despite this, a gap in NHS funding persists, often resulting in inappropriate spot purchase arrangements to meet the needs of this significant cohort.
Encouragingly, central GM commissioning strategy has recognised this need and indicated plans to address it in future commissioning from April 2025. RfA remains actively involved in advocating for these changes.
## **Service Engagement Across Greater Manchester**
Stockport has a longstanding arrangement for supporting autistic individuals through GP spot purchases. In recent years, Trafford and Salford have collaborated with RfA to establish effective referral processes, leading to significant increases in service uptake. Manchester continues to utilise spot-purchase referrals, though successful funding applications remain limited compared to the volume of referrals and evident need.
Rochdale (HMR) has provided a small annual grant of £25,000, but referrals have increased without a financial uplift in five years, leading to the closure of our service to HMR residents until January 2026.
In Bury and Oldham, we have managed to assist some clients through spot funding, while residents of Bolton, Wigan, and Tameside have seen limited or no successful applications for service funding.
The GMHSCP grant has enabled us to mitigate this 'postcode lottery' by providing group services to those in need but not yet eligible for NHS-commissioned support, including counselling for families and carers of autistic and/or learning-disabled individuals.
## **Service Delivery**
Our dedicated team of counsellors are the backbone of RfA, delivering 5288 counselling sessions to 497 unique clients over the past year, with 919 unique referrals received. We are currently experiencing a referral rate that projects to over 1,000 new referrals annually. To address this demand, we continue to recruit specialist counsellors and students, with our counselling team numbering 44.
FY24/25 saw RfA launch a comprehensive range of group services. All groups run online for 8 weeks and are facilitated by specialist counsellors. In the past year our group services have support 135 individuals and we have delivered 12 psychoeducational autism awareness courses and 10 peer support courses.
RfA also launched a specialist training offer in FY24/25 and has successfully delivered in-depth bespoke training to 3 external organisations with many more booked for FY25/26.
## **Public Benefit and Financial Overview**
The public benefit of RfA’s services is reflected in the improved well-being reported by clients, as measured through standardised assessment tools used by both clients and their counsellors. Additional information, including our Annual Impact Reports, is available upon request via info@respectforall.org.uk
Page | 5
Docusign Envelope ID: 37526C58-4632-4DDB-93F3-A819F68BEB55
Respect for All has seen year-on-year growth in income, rising from £201,661 in FY20/21 to £314,717 in FY21/22, and £324,486 over a 10-month period in FY22/23. FY23/24 accounts showed an income of £425,154 and in FY24/25 income rose by 62% to £690,620.
RfA maintains all grant income as restricted funds, with £8,552 carried forward into FY25/26. We close FY24/25 with £262,514 in unrestricted reserves, which aligns with our reserves policy of maintaining six months' forecast running costs. This stability allows us to invest in service development, including the appointment of a second Training Officer to meet future demands.
## **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 2025:**
Caroline Jane Gay Chair (appointed 17/06/24) Michael Molete Deputy chair (appointed 28/06/23) Priscilla Asirifi Treasurer (appointed 28/06/23) Eric Irozuro (appointed 27/04/21) Shirley Woods-Gallagher (appointed 28/06/23) Michael Molete (appointed 28/06/23) Grace Kathingo (appointed 04/12/23) Carl Ashcroft (appointed 17/02/24) Jayson Haynes (appointed 27/05/24) Andrew James Abernethy (appointed 05/08/24) **Trustees at time of writing:** Caroline Jane Gay Chair (appointed 17/06/24) Michael Molete Deputy chair (appointed 28/06/23) Priscilla Asirifi Treasurer (appointed 28/06/23) Eric Irozuro (appointed 27/04/21) Michael Molete (appointed 28/06/23) Grace Kathingo (appointed 04/12/23) Carl Ashcroft (appointed 17/02/24) Jayson Haynes (appointed 27/05/24) Andrew James Abernethy (appointed 05/08/24) Caleb Cunniffe (appointed 16/06/25)
Page | 6
Docusign Envelope ID: 37526C58-4632-4DDB-93F3-A819F68BEB55
## **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 year ended 31 March 2025. 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 2011 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**
The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants.
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.
22 September 2025 Emily Edward FCCA – Smile Accountants Limited
Page | 7
Docusign Envelope ID: 37526C58-4632-4DDB-93F3-A819F68BEB55
## **Respect for All – Statement of Financial Activities for the year ended 31 March 2025**
|**Indirect Costs**
Salaries
Staff costs
Insurance - RFA General
CRB/DBS
Stationery
Telephone and internet
Accounting costs
Website/IT
Sundry Expenses
Travel
Advertising and marketing
Depreciation
Donations
Youth Manchester
**Total Indirect Costs**
**Income**
Rochdale SIF Grant
GMHSCP Grant
Stockport
Biglife
Other boroughs/ICB
self-funders
Stockport ICB
Manchester ICB
Trafford ICB
Salford ICB
Young Manchester
Autism Wise
Donations
Bank interest received
**Total Income**
**Direct Costs**
Counselling Sessions
Counselling DNA
Counselling GMHSCP
Counselling Supervision
Safeguarding
Salaries
Training
Advocacy
Room Hire
**Total Direct Costs**|170,980
65,885
236,865
169,713
2,993
1,519
4,512
854
859
386
1,245
1,185
106
106
331
196
88
284
120
1,818
817
2,635
1,042
899
404
1,303
1,215
3,860
2,632
6,492
6,478
1,337
606
1,943
6,213
644
519
1,163
1,360
521
234
755
1,525
3,875
3,875
3,723
100
100
1,630
1,630
**Year ended 31/03/2025**
**31/03/2025**
**31/03/2024**
**Unrestricted**
**£**
**Restricted**
**£**
**Total**
**£**
**Total**
**£**
26,307
26,307
25,000
119,623
119,623
116,150
5,000
2,500
2,500
2,500
68,180
68,180
31,280
501
232,290
232,290
103,920
74,525
74,525
40,860
80,715
80,715
49,260
61,695
61,695
49,300
3,500
3,500
5,418
5,418
3,948
10,000
13,948
1,919
1,919
1,934
**523,272**
**167,348**
**690,620**
**425,705**
269,775
24,168
293,943
190,644
5,327
3,905
9,232
8,294
43,784
43,784
87,856
2,545
2,545
3,624
1,000
524
1,524
1,658
22,000
22,000
828
2,712
2,712
2,250
7,528
1,933
9,461
**288,887**
**96,314**
**385,201**
**295,154**|
|---|---|
||**188,188**
**74,720**
**262,908**
**193,759**|
Page | 8
Docusign Envelope ID: 37526C58-4632-4DDB-93F3-A819F68BEB55
## **Continued - Respect for All – Statement of Financial Activities for the year ended 31 March 2025**
|**Surplus/(deficit) for the period**
Surplus/(deficit) brought forward
**Total surplus/(deficit) carried forward**|**Year ended 31/03/2025**
**31/03/2025**
**31/03/24**
**Unrestricted**
**Restricted**
**Total**
**Total**
£
£
£
£
**46,197**
**(3,686)**
**42,511**
**(63,208)**
216,317
12,238
228,555
291,763|
|---|---|
||**262,514**
**8,552**
**271,066**
**228,555**|
**The Statement of Financial Activities include all the gains and losses recognised in the year.**
**All the above amounts relate to continuing services.**
Page | 9
Docusign Envelope ID: 37526C58-4632-4DDB-93F3-A819F68BEB55
## **Respect for All - Balance Sheet as at 31 March 2025**
|Note
**Fixed Assets**
Computer Equipment
2
**Current Assets**
**Bank Balances**
Unrestricted
Restricted - Allocated funding
3
**Total at Bank**
Debtors
4
Prepayments and Accrued Income
PAYE
**Total Assets**
**Current Liabilities**
Creditors
5
Accruals
Grants
**Net Assets**
**Funds of the Charity**
Restricted Funds
Unrestricted Funds|**31/03/2025**
£
£
1,832
144,100
8,552
152,652
69,928
72,483
5,363
147,774
**302,258**
29,421
1,771
**(31,192)**
**271,066**
**31/03/2025**
£
8,552
262,514
**271,066**|**31/03/2024**
£
£
5,363
132,513
12,238
144,751
70,739
38,570
109,309
**259,423**
25,801
900
4,167
**(30,868)**
**228,555**
**31/03/2024**
£
12,238
216,317
**228,555**|**31/03/2024**
£
£
5,363
132,513
12,238
144,751
70,739
38,570
109,309
**259,423**
25,801
900
4,167
**(30,868)**
**228,555**
**31/03/2024**
£
12,238
216,317
**228,555**|
|---|---|---|---|
||||**228,555**|
10/19/2025
**The financial statements were approved by the Board of Trustees and authorised for issue on ............... and signed on their behalf by …………………………………. ………………………………… Treasurer** – Priscilla Asirifi **Chair –** Caroline Jane Gay
Page | 10
Docusign Envelope ID: 37526C58-4632-4DDB-93F3-A819F68BEB55
|**Respect for All – Cashflow Statement as at 31 March 2025**|**Respect for All – Cashflow Statement as at 31 March 2025**|**Respect for All – Cashflow Statement as at 31 March 2025**|**Respect for All – Cashflow Statement as at 31 March 2025**|||
|---|---|---|---|---|---|
|||Year end 31/3/2025||Year end|31/3/2024|
||Notes|Unrestricted|Restricted|Unrestricted|
Restricted|
|||£|£|£|£|
|**Cash flows from operating activities**||||||
|Cash generated from operations|1|11,931|(3,686)|(116,348)|(78,913)|
|**Cash flows from investing activities**||||||
|Purchase fixed assets||(344)||(640)||
|Change in cash and cash equivalents in||11,587|(3,686)|(116,988)|(78,913)|
|the reporting period||||||
|Cash and cash equivalents at the||132,513|12,238|249,501|91,151|
|beginning of the reporting period||||||
|Cash and cash equivalents at the||**144,100**|**8,552**|**132,513**|**12,238**|
|beginning of the reporting period||||||
## **Notes to Cash flow statement**
1 Reconciliation of net income/(expenditure) to net cash flow from operating activities
|**Net income for the reporting period (as**
**per the statement of financial activities)**
Adjusted for:
Depreciation charges
(Increase)/decrease in debtors
Increase/(decrease) in creditors
**Net cash provided by (used in) operating**
**activities**|Year end
31/3/2025
Year end
31/3/2024
Unrestricted
Restricted
Unrestricted
Restricted
£
£
£
£
46,197
(3,686)
15,705
(78,913)
3,875
0
3,723
0
(33,102)
0
(24,156)
0
(5,039)
0
(111,620)
0|
|---|---|
||**11,931**
**(3,686)**
**(116,348)**
**(78,913)**|
Page | 11
Docusign Envelope ID: 37526C58-4632-4DDB-93F3-A819F68BEB55
## **Respect for All - Notes to the Financial Statements for the year ended 31 March 2025**
## **1. Principle Accounting Policies**
## **Accounting convention**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
## **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 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 April 2024
Additions
Disposals
**At 31 March 2025**
**Depreciation**
At 1 April 2024
Charge for the year
**At 31 March 2025**
**Net Book Value**
**at 31 March 2025**|**Computer Equipment**
**Office Equipment**
**Total**
14,810
652
15,462
344
344|
|---|---|
||**14,810**
**996**
**15,806**|
||9,837
262
10,099
3,703
172
3,875|
||**13,540**
**434**
**13,974**|
|||
||**1,270**
**562**
**1,832**|
Page | 12
Docusign Envelope ID: 37526C58-4632-4DDB-93F3-A819F68BEB55
## **Respect for All - Notes to the Financial Statements for the year ended 31 March 2025 (continued)**
## **3. Summary of restricted Income and Expenses**
|**Funds brought**
**forward**
**Grant received**
**Direct Restricted**
**expenses**:
Counselling
Sessions
Counselling DNA
Counselling
GMHSCP
Safeguarding
Salaries
Room Hire
**Total Direct**
**Restricted**
**Expenses**
**Indirect Restricted**
**Expenses**
Salaries
Staff costs
Insurance
Stationery
Telephone and
internet
Accounting costs
Website/IT
Sundry Expenses
Travel
Advertising and
Marketing
Youth Manchester
**Total Indirect**
**Restricted**
**Expenses**
Surplus/(deficit) for
the current year
**Surplus/(Deficit)**
**restricted funding**|**GMHSC**
**P**
**Rochdale**
**Big Life**
**Manchester**
**Youth**
**Autism**
**Wise**
**Donatio**
**n - JT**
**Stock-**
**port**
**Total**|
|---|---|
||**7,609**
**4,558**
**18**
**-**
**-**
**-**
**53**
**12,238**|
|||
||**119,623**
**26,307**
**2,500**
**3,500**
**5,418**
**10,000**
**-**
**167,348**|
||20,850
3,318
24,168
2,745
1,160
3,905
43,784
43,784
500
24
524
18,145
1,944
615
1,296
22,000
1,555
378
1,933|
||**66,729**
**24,356**
**615**
**-**
**1,296**
**3,318**
**-**
**96,314**|
||54,338
5,822
1,844
3,881
65,885
1,258
140
39
82
1,519
336
50
386
77
11
88
712
105
817
352
52
404
2,383
249
2,632
530
3
20
53
606
313
47
159
519
204
30
234
1,630
1,630|
||**60,503**
**6,509**
**1,903**
**1,630**
**4,122**
**-**
**53**
**74,720**|
||(7,609)
(4,558)
(18)
1,870
-
6,682
(53)
(3,686)|
||**0**
**0**
**0**
**1,870**
**-**
**6,682**
**0**
**8,552**|
Page | 13
Docusign Envelope ID: 37526C58-4632-4DDB-93F3-A819F68BEB55
|**Respect for All - Notes to the Financial Statements for the year ended 31 March 2025 (continued)**|**Respect for All - Notes to the Financial Statements for the year ended 31 March 2025 (continued)**|**Respect for All - Notes to the Financial Statements for the year ended 31 March 2025 (continued)**|**Respect for All - Notes to the Financial Statements for the year ended 31 March 2025 (continued)**|
|---|---|---|---|
|**4. Debtors**|31|March 2025|31 March 2024|
|Amounts falling due within one year||||
|Debtors||69,928|70,740|
|**Total Debtors**||**69,928**|**70,740**|
|**5. Creditors**|31|March 2025|31 March 2024|
|Amounts falling due within one year||||
|Creditors||29,421|25,801|
|**Total Creditors**||**29,421**|**25,801**|
## **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
Employers Pension
Payroll service|31 March 2025
31 March 2024
238,783
151,330
11,417
14,607
8,664
3,776
4,082
854|
|---|---|
||262,947
170,567|
The average number of persons employed by the charity during the year was 9 (2024: 5).
Respect for All offers an auto enrolment pension scheme, as at the period end 31 March 2025, all employees are enrolled on this scheme.
## **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 2025. (2024: £Nil).
## **9. Related party disclosure**
There were no related party transactions for the period ended 31 March 2025 (2024: £Nil)
Page | 14