2023-03-31-accounts - Aim

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Registered charity number 1190930

The AIM Project (A Charitable Incorporated Organisation) Trustees' Report and Financial Statements

31 March 2023

The AIM Project Report and accounts Contents

	Page
Reference and administrative details	1
Trustees' report	2
Independent examiner's report	6
Statement of financial activities	7
Comparative statement of financial activities	8
Statement of financial position	9
Statement of cash flows	10
Notes to the financial statements	11

The AIM Project Reference and Administrative Details

Trustees

Julie Postlethwaite (Chair) – Youth Offending and Children’s Services, Wigan (retired) Rebecca Key, Director of Children’s Social Care, Stockport Vicki Clements, Education Safeguarding Officer, Knowsley (resigned 9 December 2022) Robin Jordan, Psychologist, Northern Ireland Val Waite, Chief Officer, Learning Inclusion, Children and Families. Leeds City Council (appointed 9 December 2022)

Independent examiners

S.E.A Accountancy Limited Shaw House 1 Shaw Street Ashton-under-Lyne OL6 6QJ

Bankers

National Westminster Bank, Ashton Branch

Registered office

PO Box 778 119 St James Rd Stockport SK4 9QQ

Email

admin@aimproject.org.uk

Website

www.aimproject.org.uk

Registered charity number

1190930

The AIM Project Registered number: Trustees' Report

1190930

The Trustees present their report and financial statements of the charity for the year ended 31 March 2023.

The trustees have adopted the provisions of 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).

Objectives and activities

To advance the education of professionals primarily in the UK, but also internationally, by the provision of advice, information and training to support the professionals who are assessing and working with children, young people who sexually abuse and their families, in developing the child or young person’s personal responsibilities and improved family relationships, to reduce or eliminate the risks they pose to others.

Current 3-year Business Plan from 2021 - 2024

The focus of our current 3-Year plan running from January 2021 to December 2024 is on using both internal and external research on our models and guidance to evaluate their impact on practice and effective outcomes for children and young people.

We will embed the good practice developed over the last few years and build on this through the provision of additional resources and skills-based training and consultation. We intend to open up access to knowledge about HSB to a wider range of professionals who are also involved with children and young people with the provision of training relevant to their settings and addressing a key factor of the impact on staff of working in this field.

We will continue to market The AIM Project’s training and resources to a wide range of professionals both nationally and internationally.

Year One January 2021 to December 2022

This was a period of consolidation after the impact of Covid and changes to the structure of the Charity including additional administrative support due to increased demands for our training and resources. We have seen growth in the demand for our courses nationally and internationally and have a strong international reputation which has meant we are in a better position financially than in previous years. We have reinvested money into an evaluation of our AIM models to quality assure that they are having an impact on practice.

Year Two January 2023 to March 2023

This part year continued with the trend towards growth in demand for our courses including the new reapproval courses which keep practitioners up to date with research and practice issues. Investment was made into additional requirements for our website such as e-commerce and discussions are ongoing about developing digital resources which will require further investment in the website and potentially a change to our fee structure. The Trustees are confident that we are in a strong enough financial position to move forward with this necessary new phase of development for the Charity.

Achievements and performance

Following a challenging three years, the AIM Project is experiencing more stability which is facilitating our growth and the ability to be able to support practitioners throughout the UK/Ireland and increasingly internationally. As a reflective organization we have commissioned an evaluation of our own practice to learn from it about things that may need to be changed but also to evidence the impact of our resources practice.

The AIM Project Registered number: Trustees' Report

1190930

We are now building on our strong foundations and beginning to look at nuances of practice to build onto our core models, for example, neurodiversity such as autism or learning disabilities. We continue to listen to practitioners’ needs and to strive to provide resources and training which support them in this complex area of work.

Risks policy

The Trustees consider the risks that the charity is exposed to on a six-monthly basis. This year a significant investment had been made with regard to setting up e-commerce on the website. The Trustees’ decision was based on having sufficient resources to support AIM for a 6-month period, the strength of our income generation in the final half of the previous financial period and the strong demand for our training online and face to face going forward, therefore the risks would be limited.

Public benefit

The Trustees have had regard to the Charity Commission advice on public benefit.

Financial review

The Project had net incoming resources of £156,219 (2022: £123,497) and had reserves of £539,814 (2022: £383,595), all of which were unrestricted.

The Trustees consider that the Project is in a satisfactory financial position.

Policy on holding funds in reserve

The Trustees have carried out a review and agreed that the Project should in general hold a sum equivalent to six months expenditure in the general fund to cover the ongoing costs and cash-flow requirements of running the Project. At the year end this target was met.

Structure, governance and management

The AIM Project is a registered Charity initially established as an unincorporated organisation by a Deed of Trust on 18th March 2003. It was changed to a Charitable Incorporated Organisation (CIO) on the 19th August 2020 with the following charitable objective:

Trustee Recruitment

The existing Board of Trustees identify potential Trustees who have the appropriate skills and knowledge to assist AIM in its work. Potential new Trustees meet with those involved with AIM and are then invited to join the Board of Trustees. There is no time limit attached to being a Trustee.

Trustee Induction & Training

There is a comprehensive introduction to the work of AIM for new Trustees. Relevant training courses and seminars are circulated to Trustees.

The AIM Project Registered number: 1190930 Trustees' Report

Trustees

The following persons served as Trustees during the year:

Val Waite, Chief Officer, Learning Inclusion, Children and Families. Leeds City Council (appointed 9 December 2022)

In December 2022, Vicki Clements resigned from her role as a Trustee due to wishing to deliver courses for the AIM Project which would have been a conflict of interest. We would like to thank Vicki for all her contributions as a Trustee and look forward to working with her in the future.

We are delighted to welcome Val Waite, who has extensive experience in Education and leading new developments particularly in Learning Inclusion, as we aim to ensure our work is more aware of neurodiversity.

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), including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing these financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent;
● state whether applicable UK Accounting Standards have been followed, subject to any material 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 business.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. 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.

Disclosure of information to independent examiner

Each person who was a Trustee at the time this report was approved confirms that:

so far as he is aware, there is no relevant information of which the charity's independent examiner is unaware; and
he has taken all the steps that he ought to have taken as a Trustee in order to make himself aware of any relevant audit information and to establish that the charity's independent examiner is aware of that information.

The AIM Project Registered number: 1190930 Trustees' Report

This report was approved by the board on 30 June 2023 and signed by its order.

Julie Postlethwaite 30 June 2023 Trustee

The AIM Project Independent examiner's report to the members of The AIM Project

I report on the unaudited financial statements of The AIM Project for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Cash Flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

Responsibilities and basis of report

As the charity’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

Having satisfied myself that the accounts of the charity are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the 2011 Act. In carrying out my examination, I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as 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

I am qualified to undertake the examination, being a qualified member of the Institute of Chartered Accountants in England and Wales (ICAEW).

In connection with my examination, no matter has come to my attention:

(1) 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 2011; and
to prepare accounts which accord with the accounting records, comply with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities (FRS102)

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Stephanie Stevens

for and on behalf of S.E.A Accountancy Limited Independent examiner 30 June 2023

Shaw House 1 Shaw Street Ashton-under-Lyne Lancashire OL6 6QJ

The AIM Project

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the year ended 31 March 2023

Notes Unrestricted Restricted 2023 Total
£
£
£
Charitable activities
4
662,260
-
662,260
Total income
662,260
-
662,260
Expenditure on:
Charitable activities
5
506,041
-
506,041
Total expenditure
506,041
-
506,041
Net income
156,219
-
156,219
Net movement in funds
156,219
-
156,219
Total funds brought forward
17
383,595
-
383,595
Total funds carried forward
539,814
-
539,814

2022 Total
£
594,847
594,847
471,350
471,350
123,497
123,497
260,098
383,595

The statement of financial activities includes all gains and losses recognised in the year.

All activities derive from continuing operations.

The AIM Project Comparative Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the period ended 31 March 2022

Donations and legacies Charitable activities Investments Total income Expenditure on: Charitable activities Total expenditure Net income Net movement in funds Total funds brought forward Total funds carried forward	Unrestricted Restricted 2022 Total £ £ £ - - - 594,847 - 594,847 - - - 594,847 - 594,847 471,350 - 471,350 471,350 - 471,350 123,497 - 123,497 123,497 - 123,497 260,098 - 260,098 383,595 - 383,595	19 August 2020 to 31 March 2021Total £ 276,588 152,635 132 429,355 169,257 169,257 260,098 260,098 - 260,098

The statement of financial activities includes all gains and losses recognised in the year.

All activities derive from continuing operations.

The AIM Project Statement of Financial Position as at 31 March 2023

Notes Fixed assets Tangible assets 10 Current assets Stocks 11 Debtors 12 Cash at bank and in hand Creditors: amounts falling due within one year 13 Net current assets Net assets Funds Unrestricted funds General funds 17 Total funds	2023 £ 245 22,190 102,915 567,345 692,450 (152,881) 539,569 539,814 539,814 539,814	42,368 113,281 399,650 555,299 (172,307)	2022 £ 603 382,992 383,595 383,595 383,595

The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

The trustees have acknowledged on the balance sheet as at 31 March 2023 their responsibilities for complying with the requirements of the Charities Act 2011 with respect to accounting records and the preparation of accounts.

Julie Postlethwaite Trustee Approved by the board on 30 June 2023

The AIM Project Statement of Cash Flows for the year ended 31 March 2023

Notes Operating activities Surplus for the financial year Adjustments for: Depreciation 10 Decrease in stocks 11 Decrease/(increase) in debtors 12 (Decrease)/increase in creditors 13 Cash generated by operating activities Investing activities Payments to acquire tangible fixed assets 10 Cash used in investing activities Net cash generated Cash generated by operating activities Cash used in investing activities Net cash generated Cash and cash equivalents at 1 April 2022 Cash and cash equivalents at 31 March 2023 Cash and cash equivalents comprise: Cash at bank	2023 £ 156,219 358 20,178 10,366 (19,426) 167,695 167,695 - - 167,695 - 167,695 399,650 567,345 567,345	2022 £ 123,497 358 7,555 (45,646) 69,244 155,008 155,008 (735) (735) 155,008 (735) 154,273 245,377 399,650 399,650

The AIM Project Notes to the Accounts for the year ended 31 March 2023

1 Summary of significant accounting policies

Basis of preparation

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) '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)' and Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.

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 charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably, and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income received in advance of the provision of specified services it is deferred until the criteria for income recognition is met.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Website development expenditure

Website development costs are treated as expenses in the year in which they were incurred.

Allocation and apportionment of costs

Activities have been split between 'Training' and 'Books'. Costs have been directly allocated where possible. Core costs are apportioned based on income levels.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

The AIM Project Notes to the Accounts for the year ended 31 March 2023

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Individual items over £100 are treated as capital for the purposes of these accounts. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Fixtures and equipment

over 3 years

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction.

At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Nonmonetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Pensions

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Costs are apportioned in line with the activity that the employee is assigned to. Pension costs are only allocated to restricted funds if this is stipulated in the grant agreement.

Legal status of the charity

The charity is a Charitable Incorporated Organisation.

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.

The AIM Project Notes to the Accounts for the year ended 31 March 2023

3 Net income/ (expenditure) Net income/(expenditure) is stated after charging/(crediting): Depreciation of owned fixed assets Independent examiners' remuneration for independent examination services Other accountancy services Carrying amount of stock sold 4 Charitable activities Unrestricted Restricted £ £ Book sales 115,052 - Checklists 2,480 - Consultations 3,055 - Other charitable income 1,302 - Training 540,371 - 662,260 - 5 Charitable activities costs Unrestricted Restricted £ £ Accountancy fees 2,412 - Admin Fees - - AIM organised courses 51,258 - Associate trainers fees 223,871 - Bad debts - - Bank charges 1,241 - Consultancy - advice and support 7,852 - Consultancy - IT services 8,173 - Consultancy - training and development 22,917 - Depreciation 358 - Development costs for books and training 1,390 - Employers national insurance 2,776 - Equipment expensed - - Insurance 1,380 - Marketing 540 - NSPCC TA HSB costs 10,000 - Other charitable expenses 140 - Other legal and professional fees 2,384 - Pension 4,955 - Printing, postage and stationery 1,587 - Production of books 53,072 - Software 248 - Subscriptions 5,027 - Telephone 336 - Travel and subsistence 27,234 - Wages and salaries 76,890 - 506,041 - 6 Charitable activities costs - by activity Direct costs Support costs (see note 7) £ £ Training 385,517 55,575 Book sales 52,752 12,197 438,269 67,772	2023 £ 358 500 1,912 22,190 Total 2023 £ 115,052 2,480 3,055 1,302 540,371 662,260 2023 £ 2,412 - 51,258 223,871 - 1,241 7,852 8,173 22,917 358 1,390 2,776 - 1,380 540 10,000 140 2,384 4,955 1,587 53,072 248 5,027 336 27,234 76,890 506,041 Total 2023 £ 441,092 64,949 506,041	2022 £ 358 500 2,103 42,368 2022 £ 147,001 725 1,880 750 444,491 594,847 2022 £ 2,603 11,514 36,713 203,567 77 1,229 7,200 573 54,150 358 4,700 - 190 999 440 17,726 580 - 356 1,656 97,107 132 3,931 261 1,448 23,840 471,350 Total 2022 £ 356,777 114,573 471,350

The AIM Project Notes to the Accounts for the year ended 31 March 2023

7 Support costs Training Book sales	Premises costs £ - - -	Admin costs (including admin staff) £ 51,642 11,334 62,976	Governance £ 3,933 863 4,796	Total 2023 £ 55,575 12,197 67,772

8 Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 (2022 : nil).

Trustees' expenses

No trustees' were paid expenses for the year ended 31 March 2023 (2022 : nil).

9 Staff costs Wages and salaries Social security costs Other pension costs Average number of employees during the Administration Charitable activities	Unrestricted £ 76,890 2,776 4,955 84,621 year	Restricted £ - - - -	Total 2023 £ 76,890 2,776 4,955 84,621 Number 2 1 3	Total 2022 £ 23,840 - 356 24,196 Number 1 - 1

No employees received emoluments in excess of £60,000.

10 Tangible fixed assets

Cost or valuation At 1 April 2022 Disposals At 31 March 2023 Depreciation At 1 April 2022 Charge for the year On disposals At 31 March 2023 Carrying amount At 31 March 2023 At 31 March 2022 11 Stocks Stock of books	2023 £ 22,190	Fixtures and equipment At cost £ 1,074 (87) 987 471 358 (87) 742 245 603 2022 £ 42,368

The AIM Project Notes to the Accounts for the year ended 31 March 2023

12 Debtors Trade debtors Prepayments Accrued income 13 Creditors: amounts falling due within one year Trade creditors Other creditors Accruals Deferred income	2023 £ 96,077 5,482 1,356 102,915 2023 £ 11,885 200 4,420 136,376 152,881	2022 £ 107,809 5,472 - 113,281 2022 £ 1,622 139 19,101 151,445 172,307

14 Movement in deferred income

Income is deferred based on the service delivery of projects.

The movement in deferred income is below:

Training Book sales Consultations Checklists 15 Movement in deferred income - prior year Training Book sales Consultations Checklists 16 Analysis of net assets between funds Fixed assets Current assets Current liabilities	2022 £ 131,874 4,856 2,715 12,000 151,445 2021 £ 89,096 7,482 - - 96,578 Unrestricted £ 245 692,450 (152,881) 539,814	Released £ (131,874) (4,856) (2,715) (12,000) (151,445) Released £ (89,096) (7,482) - - (96,578) Restricted £ - - - -	Deferred £ 116,958 10,138 2,080 7,200 136,376 Deferred £ 131,874 4,856 2,715 12,000 151,445 2023 £ 245 692,450 (152,881) 539,814	2023 £ 116,958 10,138 2,080 7,200 136,376 2022 £ 131,874 4,856 2,715 12,000 151,445 2022 £ 603 555,299 (172,307) 383,595

The AIM Project Notes to the Accounts for the year ended 31 March 2023

Movement in total funds Unrestricted funds General fund Total unrestricted funds Restricted funds Total funds	At 1 April 2022 £ 383,595 383,595 383,595	Net movement in funds £ 156,219 156,219 156,219	Transfers between funds £ - - -	At 31 March 2023 £ 539,814 539,814 539,814

17 Movement in total funds

18 Purpose of funds

Unrestricted funds

These funds are held for meeting the objectives of the charity and to provide reserves for future activities. Subject to charity legislation, they are free from all restrictions on their use.

19 Net movement in funds General fund Total unrestricted funds Total restricted funds Total funds 20 Comparative movement in total funds Unrestricted funds General fund Total unrestricted funds Restricted funds Total funds 21 Comparative net movement in funds Unrestricted funds General fund Total funds	At 1 April 2021 £ 260,098 260,098 260,098	Incoming resources £ 662,260 662,260 - 662,260 Net movement in funds £ 123,497 123,497 123,497 Incoming resources £ 594,847 594,847 594,847	Resources expensed £ (506,041) (506,041) - (506,041) Transfers between funds £ - - - Resources expensed £ (471,350) (471,350) (471,350)	Movement in funds £ 156,219 156,219 - 156,219 At 31 March 2022 £ 383,595 383,595 383,595 Movement in funds £ 123,497 123,497 123,497

22 Presentation currency

The financial statements are presented in Sterling.

The AIM Project Notes to the Accounts for the year ended 31 March 2023

23 Legal form of entity

The AIM Project is a Charitable Incorporated Organisation registered in England.

24 Principal place of operation

The address of the charity's principal place of operation is:

PO Box 778 119 St James Rd Stockport SK4 9QQ

The AIM Project Detailed Statement of Financial Activities for the year ended 31 March 2023

This schedule does not form part of the statutory accounts

INCOME AND ENDOWMENTS Charitable activities Book sales Checklists Consultations Other charitable income Training Total income EXPENDITURE Charitable activities costs Accountancy fees Admin Fees AIM organised courses Associate trainers fees Bad debts Bank charges Consultancy - advice and support Consultancy - IT services Consultancy - training and development Depreciation Development costs for books and training Employers national insurance Equipment expensed Insurance Marketing NSPCC TA HSB costs Other charitable expenses Other legal and professional fees Pension Printing, postage and stationery Production of books Software Subscriptions Telephone	Unrestricted £ 115,052 2,480 3,055 1,302 540,371 662,260 662,260 2,412 - 51,258 223,871 - 1,241 7,852 8,173 22,917 358 1,390 2,776 - 1,380 540 10,000 140 2,384 4,955 1,587 53,072 248 5,027 336	Restricted £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	Total 2023 £ 115,052 2,480 3,055 1,302 540,371 662,260 662,260 2,412 - 51,258 223,871 - 1,241 7,852 8,173 22,917 358 1,390 2,776 - 1,380 540 10,000 140 2,384 4,955 1,587 53,072 248 5,027 336	2022 Total £ 147,001 725 1,880 750 444,491 594,847 594,847 2,603 (191) 11,514 (11,514) 36,713 14,545 203,567 20,304 77 (77) 1,229 12 7,200 652 573 7,600 54,150 (31,233) 358 - 4,700 (3,310) - 2,776 190 (190) 999 381 440 100 17,726 (7,726) 580 (440) - 2,384 356 4,599 1,656 (69) 97,107 (44,035) 132 116 3,931 1,096 261 75
Travel and subsistence	27,234	-	27,234	1,448 25,786
Wages and salaries Total expenditure Net income	76,890 506,041 506,041 156,219	- - - -	76,890 506,041 506,041 156,219	23,840 53,050 471,350 34,691 471,350 123,497