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2025-03-31-accounts

THE AIM PROJECT REGISTERED CHARITY NUMBER 1190930

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

The AIM Project Registered charity number 1190930

Reference and Administrative Details

Trustees

Julie Postlethwaite (Chair) Lisa Shaw (appointed 12 December 2024) Robin Jordan Rebecca Key Samuel Leicester (appointed 21 June 2024) Dr Taljinder Basra (appointed 21 June 2024) Val Waite (resigned 21 November 2024)

Registered office

PO Box 778, 119 St James Rd Stockport SK4 9QQ

Independent examiners

Shruti Soni FCCA FCIE Director

Shruti Soni Limited

117A St. Johns Hill, Sevenoaks, TN13 3PE

Bankers

National Westminster Bank, Ashton Branch

Email

admin@aimproject.org.uk

Website

www.aimproject.org.uk

2

The AIM Project Registered charity number 1190930

The AIM Project (AIM) - Trustees' Report

The Trustees present their report and financial statements of the charity for the year ended 31[st] March 2025.

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).

Structure, Governance and Management

The AIM Project is a registered Charity initially established as an unincorporated organisation by a Deed of Trust on 18[th] March 2003. It was changed to a Charitable Incorporated Organisation (CIO) on the 19[th] August 2020. The Trustees’ Board manages the Governance of the Charity and the Director of AIM manages the operational aspects of the Charity and reports to the Trustees.

AIM’s charitable objective is to advance the education of professionals primarily in the UK, but also internationally, by the provision of advice, information and training to support 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.

Trustee Recruitment, Induction and Training

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.

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

Public benefit

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

3

Registered charity number 1190930

The AIM Project

Board of Trustees

Julie Postlethwaite (Chair) Youth Offending and Children’s Services, Wigan (retired)

Lisa Shaw

Designated Safeguarding Lead, Bridgelea Pupil Referral Unit, Founder and Manager of the Children and HSB service, Manchester (appointed 12.12.2024)

Robin Jordan Psychologist, Northern Ireland

Rebecca Key Children’s Social Care, Stockport

Samuel Leicester Therapist, Apple Orchard, part of the Polaris Community, Surrey (appointed 21.06.2024)

Dr Taljinder Basra Consultant Clinical and Forensic Psychologist, Black Country Health Care, NHS Foundation Trust (appointed 21.06.2024)

Val Waite

Chief Officer, Learning Inclusion, Children and Families. Leeds City Council (appointed 09.12.2022, resigned 21.11.2024)

In June 2024 we were delighted to welcome two new members to the Trustees’ Board, Samuel Leicester and Dr Taljinder Basra, both of whom bring extensive experience in direct working with young people from their therapeutic and clinical and forensic psychology backgrounds.

In November 2024, Val Waite left our Trustees’ Board due to her retirement from work, and we would like to thank her for her valuable contribution to the work of AIM. In December 2024, Lisa Shaw joined us as our new Education representative. Lisa is an experienced Education Manager, Designated Safeguarding Lead and the founder and manager of a successful service re children and HSB, which won an award at the Children and Young People’s Awards.

None of the Trustees, nor their spouses or families are involved with or own any businesses which would create a conflict of interest with regard to their role as Trustee for AIM.

4

The AIM Project Registered charity number 1190930

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.

Achievements and Performance

Current 3-year Business Plan from 2024 – 2027

NB: Trustees agreed business plans would run on a calendar year rather than a financial year, so dates have changed to Jan to December. Therefore, this report covers the business plan for Year One 2024 and part of Year Two 2025.

This 3-year period involves embedding the good practice previously developed and building on this through the provision of additional resources and skills-based training and consultation. Also to use 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 also look to digitalise and integrate our resources

Focus of Year One – January 2024 – December 2024

Evaluation

Training and Guidance

Development

5

The AIM Project

Registered charity number 1190930

Focus of Year Two – Quarter One: January 2025 to March 2025

Evaluation

Development

Risks policy

The Trustees consider the risks that the charity is exposed to on a six-monthly basis. This year a significant amount of money has been committed with regard to digitalization of our resources, which is in its early stages of development and the development of new Practice Guides. 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.

Financial review

For the year ended 31 March 2025, the Project had total income of £627,649 (2024: £608,519) and total expenditure of £509,545 (2024: £530,769), all of which were unrestricted. Its net incoming resources for this period were £118,104 (2024: £77,750). This resulted in unrestricted reserves of £735,668 (2024: £617,564) at the year end. 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 which is estimated to be £250,000 to cover the ongoing costs and cash-flow requirements of running the Project. At the year end this target was met.

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

6

Registered charity number 1190930

The AIM Project

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:

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:

This report was approved by the board on 13th June 2025 and signed by its order.

Julie Postlethwaite

Chair of Trustees

7

Independent Examiner’s Report to the Trustees of The AIM Project

I report on the financial statements of the charity for the year ended 31March 2025 as set out on pages 9 to 18.

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 Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I a member of Association of Chartered Certified Accountant, which is one of the listed bodies

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Shruti Soni FCCA FCIE

Date: 01/10/2025

Shruti Soni Ltd ● Chartered Certified Accountants 117a St. John's Hill, Sevenoaks TN13 3PE

8

The AIM Project

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 March 2025

Unrestricted
Note
£
Income from:
100,147
-
3,935
521,805
1,762
627,649
509,545
2
509,545
118,104
-
118,104
Reconciliation of funds:
617,564
14
735,668
Total funds brought forward
Net income / (expenditure) for the
year
Total funds carried forward
Transfers between funds
Net movement in funds
Charitable activities
Consultations
Training
Other Charitable Income
Total expenditure
Book Sales
Checklists
Charitable activities
Total income
Expenditure on:		 Restricted
£
-
-
-
-
-
-
-
-
-
-
-
-
-		 2025
Total
£
100,147
-
3,935
521,805
1,762
627,649
509,545
509,545
118,104
-
118,104
617,564
735,668		 Unrestricted
£
93,727
(1,570)
4,430
510,455
1,477
608,519
530,769
530,769
77,750
-
77,750
539,814
617,564		 Restricted
£
-
-
-
-
-
-
-
-
-
-
-
-
-		 2024
Total
£
93,727
(1,570)
4,430
510,455
1,477
608,519
530,769
530,769
77,750
-
77,750
539,814
617,564

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 14 to the financial statements.

9

The AIM Project Balance sheet As at 31 March 2025

----- Start of picture text -----
2025 2024
Note £ £ £ £
Fixed assets:
Fixed assets 8 16,258 108
16,258 108
Current assets:
Stock 9 33,285 44,578
Debtors 10 39,412 45,117
Cash at bank and in hand 758,837 655,327
831,534 745,022
Liabilities:
Creditors: amounts falling due within one year 11 112,124 127,566
Net current assets / (liabilities) 719,410 617,456
Total assets less current liabilities 735,668 617,564
Total net assets / (liabilities) 13 735,668 617,564
The funds of the charity: 14
Unrestricted income funds:
General funds 735,668 617,564
Total unrestricted funds 735,668 617,564
Total charity funds 735,668 617,564
----- End of picture text -----

These financial statements were approved by the Trustees on 13th June 2025 and signed on their behalf by

Julie Postlethwaite - Chair of Trustees

10

The AIM Project Statement of cash flows

For the year ended 31 March 2025

Note
£
£
15
119,710
(16,200)
(16,200)
103,510
655,327
16
758,837
Cash flows from operating activities
Net cash provided by / (used in) investing activities
Net cash provided by / (used in) operating activities
Cash flows from investing activities:
Purchase of fixed assets
2025
Cash and cash equivalents at the beginning of the
year
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year		 £
£
88,132
(150)
(150)
87,982
567,345
655,327
2024

11

The AIM Project Notes to the financial statements

For the year ended 31 March 2025

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 £.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

The charitable company meets the definition of a public benefit entity under FRS 102.

There are no key judgements that the charitable company has made which have a significant effect on the accounts.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that 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.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Expenditure is recognised 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. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

12

The AIM Project Notes to the financial statements For the year ended 31 March 2025

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity.

Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure.

Where such information about the aims, objectives and projects of the charity is also provided to potential donors, activity costs are apportioned between fundraising and charitable activities on the basis of area of literature occupied by each activity.

Items of equipment costing over £100 are capitalised. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

over 3 years Under development

i) Website development expenditure

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

j) Stocks

Stocks are stated at the lower of cost and net realisable value. In general, cost is determined on a first in first out basis and includes transport and handling costs. Net realisable value is the price at which stocks can be sold in the normal course of business after allowing for the costs of realisation. Provision is made where necessary for obsolete, slow moving and defective stocks. Donated items of stock, held for distribution or resale, are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

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.

l) Pensions

Employer contributions to employees defined contribution pension schemes are charged to Statement of Financial Activities during the year.

13

The AIM Project Notes to the financial statements

For the year ended 31 March 2025

2
Staff costs (Note 4)
Accountancy fees
AIM organised courses
Associate trainers fees
Bank charges
Consultancy - advice and support
Consultancy - IT services
Consultancy - training and development
Depreciation
Development costs for books and training
Insurance
Marketing
NSPCC TA HSB costs
Other charitable expenses
Other legal and professional fees
Printing, postage and stationery
Production of books
Software
Subscriptions
Telephone
Travel and subsistence
Total expenditure on charitable activities
Support costs
Total expenditure 2025
Total expenditure 2024
Analysis of expenditure		 Book sales
£
10,979
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
55,965
-
-
-
-
66,944
11,635
78,579
92,103		 Training
£
62,216
-
58,992
194,330
-
9,600
-
1,915
-
2,055
-
-
-
-
-
-
-
-
-
-
35,927
365,035
65,931
430,966
438,666		 Support
costs
£
52,108
3,045
-
-
1,617
-
12,243
-
50
-
1,095
3,278
-
215
308
1,236
-
264
943
427
737
77,566
(77,566)
-
-		 2025 Total
£
125,303
3,045
58,992
194,330
1,617
9,600
12,243
1,915
50
2,055
1,095
3,278
-
215
308
1,236
55,965
264
943
427
36,664
509,545
-
509,545
530,769		 2024
Total
£
133,308
3,055
97,349
176,244
2,062
7,200
8,420
-
287
1,980
994
2,696
5,209
697
1,828
1,107
67,376
136
1,019
394
19,408
530,769
-
530,769

Support costs are costs incurred to facilitate charitable activities of the charity. Support costs include governance costs of £4,140 (2024:£4,049)

14

The AIM Project Notes to the financial statements

For the year ended 31 March 2025

This is stated after charging / crediting:

----- Start of picture text -----
|||| |---|---|---| |2025|2024| |£|£| |Independent examiners' remuneration:| |Independent examination|1,650|550| |-| |Other accountancy services|2,505|

----- End of picture text -----

Analysis of staff costs, Trustee remuneration and expenses, and the cost of key management personnel

Staff costs were as follows:

----- Start of picture text -----
|||| |---|---|---| |2025|2024| |£|£| |Salaries and wages|92,023|102,566| |Social security costs|3,933|5,388| |Employer’s contribution to defined contribution pension schemes|29,347|25,354| |125,303|133,308|

----- End of picture text -----

No employee earned more than £60,000 during the year (2024: nil).

The total employee benefits excluding pension contributions of the key management personnel were £42,109.

5 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was as follows:

----- Start of picture text -----
|||| |---|---|---| |2025|2024| |No.|No.| |Charitable activities|1.0|1.0| |Administration - support|2.0|2.0| |3.0|3.0|

----- End of picture text -----

6 Related party transactions

No trustees received any remuneration or any other payments for any services provided to the charity (2023: nil). Three trustees were reimbursed a total of £267 for travel and accomodation expenses incurred during their office as trustee during the year (2024: nil). No donation have been received from trustees whether of restricted or general purposes (2024: nil).

7 Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

15

The AIM Project Notes to the financial statements

For the year ended 31 March 2025

8
9
10
11
Fixed assets
At the end of the year
At the end of the year
At the start of the year
Charge for the year
At the start of the year
Additions in year
At the end of the year
Cost or valuation
At the start of the year
All of the above assets are used for charitable purposes.
Depreciation
Net book value
Trade debtors
Stock
Prepayments
Books
Accrued income
Debtors
Accruals
Deferred income
Other creditors
Taxation and social security
Trade creditors
Creditors: amounts falling due within one year		 Digital
Assets
-
16,200
16,200
-
-
-
16,200
-		 Fixtures &
Equipment
£
1,137
-
1,137
1,029
50
1,079
58
108
2025
£
33,285
33,285
2025
£
35,774
3,638
-
39,412
2025
£
303
-
842
1,680
109,299
112,124		 Total
£
1,137
16,200
17,337
1,029
50
1,079
16,258
108
2024
£
44,578
44,578
2024
£
39,592
5,475
50
45,117
2024
£
13,565
222
-
6,722
107,057
127,566

16

The AIM Project Notes to the financial statements

For the year ended 31 March 2025

12 Deferred income

Deferred income in based on service delivery of projects and comprises training, book sales, consultations and checklists

Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year		 2025
£
107,057
(107,057)
109,299
109,299		 2024
£
136,376
(136,376)
107,057
107,057

13 Analysis of net assets between funds at the end of year

£
16,258
719,410
735,668
£
108
617,456
617,564
1-Apr-24
Income &
gains
£
£
General funds
617,564
627,649
617,564
627,649
617,564
627,649
1-Apr-23
Income &
gains
£
£
General funds
539,814
608,519
539,814
608,519
539,814
608,519
Fixed assets
Movements in funds
During the year
Analysis of net assets between funds at the start of year
Fixed assets
Net current assets
Net assets at the end of the year
General
unrestricted
General
unrestricted
Unrestricted funds
Total unrestricted funds
Total funds
Total unrestricted funds
Total funds
Unrestricted funds:
During previous year
Net current assets
Net assets at the end of the year		 £
-
-
-
£
-
-
-
Expenditure
& losses
£
(509,545)
(509,545)
(509,545)
Expenditure
& losses
£
(530,769)
(530,769)
(530,769)
Designated
Designated		 Restricted
£
-
-
-
Restricted
£
-
-
-
Transfers
£
-
-
-
Transfers
£
-
-
-		 Total funds
£
16,258
719,410
735,668
Total funds
£
108
617,456
617,564
31-Mar-25
£
735,668
735,668
735,668
31-Mar-24
£
617,564
617,564
617,564

14 Movements in funds

17

The AIM Project Notes to the financial statements

For the year ended 31 March 2025

15 Reconciliation of net income / (expenditure) to net cash flow from operating activities

Net income / (expenditure) for the reporting period
(as per the statement of financial activities)
Depreciation charges
(Increase)/decrease in stocks
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash provided by / (used in) operating activities
16
Analysis of cash and cash equivalents
Cash in hand
Total cash and cash equivalents
At 1 April
2024
£
655,327
655,327		 Cash flows
£
103,510
103,510		 2025
£
118,104
50
11,293
5,705
(15,442)
119,710
Other
changes
£
-
-		 2024
£
77,750
287
(22,388)
57,798
(25,315)
88,132
£
758,837
758,837-
At 31 March
2025

18