OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-12-31-accounts

Create Strength Group CIO

Charity number 1193551

Annual Report and Financial Statements for the year ended 31 December 2023

Create Strength Group CIO

Annual Report and Financial Statements for the year ended 31 December 2023

Contents Page
Trustees' report 2 to 6
Examiner's report 7
Statement of financial activities 8
Balance sheet 9
Notes to the accounts 10 to 14

Prepared by West Yorkshire Community Accountancy Service CIO

1

Create Strength Group CIO

Trustees' report for the year ended 31 December 2023

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Position Gabriel Stoltz Chair Melva Burton Vice chair Rosemary Phillips Secretary Paddy Gallagher Nicola Shaw Colin Stansbie

Resigned 1 June 2023

Appointed 29 November 2023 Appointed 29 November 2023

Charity number

1193551

Registered in England and Wales

Registered and principal address

Bankers

35 Salem Street, Charities Aid Foundation Bradford 25 Kings Hill Ave BD1 4QH Kings Hill West Malling ME19 4TA

Independent examiner

Katy Sargeant ACA

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO) foundation formed on 16 February 2021 and is governed by a constitution.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by the trustees at a duly convened meeting.

2

Create Strength Group CIO

Trustees' report (continued) for the year ended 31 December 2023

Objectives and activities

The charity's objects

The relief of the physical and mental sickness of persons in need by reason of addiction to cannabis, spice, novel psychoactive substances (NPS - previously referred to as ‘legal highs’) and other substances and to promote their rehabilitation in particular but not exclusively by:

To encourage, develop and support the pursuit of education and training within our membership. Nothing in this constitution shall authorise an application of the property of the CIO for the purposes which are not charitable in accordance with [section 7 of the charities and trustee investment (Scotland) act 2005] and [section 2 of the charities act (northern Ireland) 2008.

The charity's main activities

Create Strength Group provides support to chronic users of cannabis, spice and legal highs and their families. We host mutual aid support groups across West Yorkshire and online, where experience and advice are shared in a safe, non-judgemental, abstinence-based user led environment. The group's services also include training and research.

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular:

3

Create Strength Group CIO

Trustees' report (continued) for the year ended 31 December 2023

Achievements and performance

Create Strength Group (CSG) has continued the promising trajectory of the preceding year showing positive growth and strong potential development opportunities. 2023 was our first year as part of treatment services and memorable also for completing our first commissioned service year successfully.

The year ended with a compliment of 4 full-time staff and 7 contracted sessional workers supporting development and delivery. In addition we have introduced the CSG Recovery Academy, a volunteer plus scheme that supports associates into work by providing supported introduction into paid employment with CSG in meaningful roles below the threshold of universal credit rules.

As a project-based organisation, CSG executed 9 projects with the administration of a further 3 schemes allied to core funds in 2023. With projects ranging from mental health to adversity & trauma and nitrous oxide to lived experience; CSG is tackling a wide range of underlying issues contributing to and affecting causation within our cohort.

Our core support networks of face-to-face (f2f) online, physical and hybrid meetings were complemented by offering one-to-one (1-2-1) appointments both online and f2f in our dedicated room at 29 Salem Street. This was enhanced by the addition of a contractor trauma therapist and facilitator dedicating 2 days per week to CSG delivery.

2023 Milestones include:

Ongoing facilitation training development is a vital part to our expansion plans. In 2023 we ran 2 facilitation courses for associates with 5 associates and 1 staff member completing training, with 1 associate going on to deliver a popular weekly meeting with good traction and engagement.

Projects

As a project-based organisation, CSG executed 9 projects with the administration of a further 3 schemes allied to core funds in 2023. With projects ranging from mental health to adversity & trauma and nitrous oxide to lived experience, CSG is tackling a wide range of underlying issues contributing to and affecting causation within our cohort.

Awarded through Bradford Metropolitan District Council’s (BMDC) Public Health (PH) commissioning team, NVB is a partnership led by Humankind as the contract holder and 3 local subcontractor charities - The Bridge Project, Project 6 and ourselves. The contract has the potential to run for a duration of 10 years and puts CSG at the heart of the treatment sector.

4

Create Strength Group CIO

Trustees' report (continued) for the year ended 31 December 2023

LEEP is a Bradford District Metropolitan Council (BDMC) commission to seek the views of those with lived experience (LE) of addiction in the Bradford district. This project is being executed using 2 main vehicles of an online questionnaire conducted by volunteers with LE and by self-referrals and an LE forum that meets monthly to listen to views and comments in the presence of representatives from the treatment sector.

This is CSG’s first experience with a commissioned service and we are keen to shine in its execution. In addition this positions CSG’s role within the NVB consortium as the main service user representative which is a key part of the contract in terms of both representation and co-design. Recommendations and insights were provided that will feed into the treatment sector plans for delivery.

The project completed its first year in December 2023 with good feedback from participants and commissioners, the contract has been extended a further year with much planned for future developments.

l Nitrous Oxide Commission

In early lockdown, CSG were asked to investigate the use of nitrous oxide (N2O) by BDMC councillors who we had working relationships with and local community groups. We developed a mapping and scoping exercise to map disposal sites of N2O canister disposal across the district.

This in turn led to a commission to produce an awareness campaign including the development of a reporting app. Again this is an example of CSG being chosen to develop innovative solutions to contemporary issues around substance use. We are building up an increasing expertise with the development of mobile applications in the substance use field.

CSG has a long tradition of running mental health projects with a specialism in mental health workshops and walk & talk events. We ran 2 projects in 2023. Both projects had the provision to taxi associates to and from walk & talk locations and provide a packed lunch.

l Suicide Prevention Project 2023 (SPP)

In January 2023 we took advantage of some funding available from BDMC and developed a project around suicide prevention. Incorporating strengths learned from other projects, such as the therapeutic value of walk and talks we contracted in some specialist suicide prevention training for our staff, volunteers, and associates. This has radically changed the way as a group we handle the subject. The confidence to address such issues has led us to consider developing our own training as an offering alongside our substance awareness courses.

l Adverse Childhood Experiences, Trauma & Resilience (ATR) Grant

In June 2023 CSG has been awarded a grant to investigate and deliver reporting and consultation on:

This project feeds directly from CSG’s ability to research, design and execute project-led solutions in a short lifecycle under a limited budget. This project runs until February 2024 and compliments our core specialisms.

l National Lottery (NLRC) Foundation Project

The NLRC Project remains our core driver and will remain so until July of 2024. It is closely allied to our Development Plan that was designed to lead us through the first 3-years of charity status in order to build a strong foundation to grow and further develop. In addition to funding 2 full-time posts, the NLRC Foundation Project also funds our sessional workers and the Recovery Academy.

Performance is monitored by progress meetings annually and a set of KPIs jointly agreed during the application process.

5

Create Strength Group CIO

Trustees' report (continued) for the year ended 31 December 2023

l CSG Recovery Academy

l CSG Internship Programme

l Development Overview

CSG have developed into a project-led organisation incorporating an ADPE (Analysis, Design, Production, and Evaluation) methodology. This allows us the flexibility to bid for grants and awards and then rapidly develop recovery solutions.

Financial review

The net income for the year was £164,866, including net income of £117,096 on unrestricted funds and net income of £47,770 on restricted funds.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £124,635.

The charity aims to hold a Reserves Balance made up of unrestricted funds to cover potential risks and opportunities that have been identified by the Board of Trustees and in accordance to the Charity’s constitution.

Approved by the board of trustees on 25/9/2024

Gabriel Stoltz (Trustee)

6

Create Strength Group CIO

Independent examiner's report to the trustees of Create Strength Group CIO

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 December 2023, which are set out on pages 8 to 14.

Responsibilities and basis of report

As the charity trustees of the CIO 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 CIO's accounts as carried out under section 145 of the 2011 Act. 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 CIO's gross income exceeded £250,000 your examiner must be a fellow of a body listed in section 145 of the 2011 Act.

I confirm that I am qualified to undertake the examination because I am a fellow of ICAEW 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:

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.

Katy Sargeant ACA

30/9/2024

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

7

Create Strength Group CIO

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 December 2023

Notes
2023
Unrestricted
funds
£
Income from:
Grants and donations
(2)
176
Contract income
130,770
Other income
250
Bank interest
253
Total income
131,449
Expenditure on:
Salaries NI and pensions
(3)
20,797
Freelance workers
20,479
Project expenses
1,698
Volunteer expenses
-
Travel and accommodation
450
IT and software
707
Office expenses
56
Food and refreshments
-
Advertising and publicity
-
Printing, stationery and postage
1,026
Equipment
-
Subscriptions
384
Insurance
112
Phone
-
Meeting costs
-
Other services
15
Bank charges
60
Independent examination fee
-
Rent
-
Recruitment costs
-
Training
-
Accountancy and bookkeeping
-
Total expenditure
45,784
Net income / (expenditure)
85,665
Transfers between funds
31,431
Net movement in funds
117,096
Fund balances brought forward
7,539
Fund balances carried forward
(4)
124,635		 2023
Restricted
funds
£
222,840
-
-
-
222,840
51,296
53,275
5,049
2,940
3,732
8,890
735
-
3,744
1,230
2,922
892
224
250
1,126
30
-
1,140
3,600
136
1,069
1,359
143,639
79,201
(31,431)
47,770
21,594
69,364		 2023
Total
funds
£
223,016
130,770
250
253
354,289
72,093
73,754
6,747
2,940
4,182
9,597
791
-
3,744
2,256
2,922
1,276
336
250
1,126
45
60
1,140
3,600
136
1,069
1,359
189,423
164,866
-
164,866
29,133
193,999		 restated
2022
Total
funds
£
77,141
5,417
500
30
83,088
41,581
4,105
3,003
633
976
2,150
404
80
3,522
198
650
447
224
730
2,304
-
81
900
5,185
149
-
-
67,322
15,766
-
15,766
13,367
29,133

All incoming resources and resources expended derive from continuing activities.

8

Create Strength Group CIO

Balance sheet

as at 31 December 2023
2023
Unrestricted
£
Current assets
Debtors and prepayments
(5)
27,452
Cash at bank and in hand
(6)
104,277
Total current assets
131,729
Current liabilities:
amounts falling due within one year
Creditors and accruals
(7)
7,094
Total current liabilities
7,094
Net current assets / (liabilities)
124,635
Net assets
124,635
Funds
Unrestricted funds
124,635
Restricted funds
-
Total funds
124,635		 2023
Restricted
£
-
71,404
71,404
2,040
2,040
69,364
69,364
-
69,364
69,364		 2023
Total
£
27,452
175,681
203,133
9,134
9,134
193,999
193,999
124,635
69,364
193,999		 2022
Total
£
122
48,082
48,204
19,071
19,071
29,133
29,133
7,539
21,594
29,133

The financial statements were approved by the board of trustees on 25/9/2024

Gabriel Stoltz (Trustee)

9

Create Strength Group CIO

Notes to the accounts

for the year ended 31 December 2023

1 Accounting policies

Basis of accounting

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 financial statements 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) (effective 1 January 2019) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

The accounting policies have changed in that the charity has moved to accruals accounting from receipts and payments based accounts.

The accounts for the previous year have been restated to reflect this change. Details of the changes can be found in the notes.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

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

10

Create Strength Group CIO

Notes to the accounts continued

for the year ended 31 December 2023

2 Grants and donations
Coalfields Regeneration Trust
National Lottery Community Fund (NLCF)
Bradford Met. District Council (BMDC)
The Bridge Project
Other donations
3 Staff costs and numbers
Gross salaries
Social security costs
Employment allowance
Pensions		 2023
Unrestricted
funds
£
-
-
-
-
176
176		 2023
Restricted
funds
£
104,295
113,770
4,775
-
222,840		 2023
Total
funds
£
104,295
113,770
4,775
176
223,016
2023
£
69,909
6,510
(5,899)
1,573
72,093		 2022
Total
funds
£
8,850
67,995
-
-
296
77,141
2022
£
40,369
3,555
(3,555)
1,212
41,581

The average number of employees during the year was 2.4, being an average of 2.3 full time equivalent (2022: 2.4, 2 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme
Costs of the scheme to the charity for the year
Amount of any contributions outstanding at the year end
Amount of any contributions prepaid at the year end
4 Restricted funds
Balance b/f
Incoming
£
£
Adversity, Trauma and Resilience
-
73,750
City Hub Mental Health Project
-
4,775
NCLF Reaching Communities
19,190
104,295
BMDC Mental Health
-
5,000
BMDC Nitrous Oxide Project
-
20,020
CBMDC Cleaner streets
457
-
Coalfields Regeneration Trust
1,947
-
BMDC Suicide Prevention Project
-
15,000
21,594
222,840		 Outgoing
£
30,019
3,262
94,008
1,397
5,647
-
487
8,819
143,639		 2023
£
1,573
-
Transfers
£
(14,900)
(1,513)
-
(500)
(6,420)
(457)
(1,460)
(6,181)
(31,431)		 2022
£
1,212
226
Balance c/f
£
28,831
-
29,477
3,103
7,953
-
-
-
69,364

11

Notes to the accounts continued for the year ended 31 December 2023

Create Strength Group CIO

4 Restricted funds continued

Fund name

Purpose of restriction

Adversity, Trauma and Resilience Adversity, Trauma & Resilience Programme City Hub Mental Health Project Towards a mental health project NCLF Reaching Communities Towards the ongoing Create Strength Foundation Project. BMDC Mental Health Towards a mental health project BMDC Nitrous Oxide Project Nitrous Oxide awareness campaign CBMDC Cleaner streets Towards the costs of the nitrous oxide project, litter picking and awareness raising.

Coalfields Regeneration Trust To deliver a range of health and wellbeing, skills and employment focused activities, workshops, groups and services for homeless adults. BMDC Suicide Prevention Project Towards a suicide prevention project

5 Debtors and prepayments
Debtors
Prepayments
Accrued income
6 Cash at bank and in hand
Cash at bank
Cash in hand
7 Creditors and accruals
Amounts received on account for contracts / performance related grants
Accruals
Taxation and social security
Other creditors		 2023
£
-
112
27,340
27,452
2023
£
175,560
121
175,681
2023
£
-
2,040
7,094
-
9,134		 2022
£
10
112
-
122
2022
£
48,061
21
48,082
2022
£
16,250
900
1,695
226
19,071

8 Related party transactions

Trustee expenses

During the year 1 trustee was paid a total of £583 in respect of travel (previous year: 1 trustees and £201).

12

Create Strength Group CIO

Notes to the accounts continued

for the year ended 31 December 2023

8 Related party transactions continued Trustee remuneration and benefits

2023 2022
£ £
Patrick Gallagher Gross pay 2,488 506

Reason for remuneration

The trustee received the payments in respect of sessional delivery work.

Legal authority for the payment

The legal authority for the payment is via a provision within the charity's governing document.

Remuneration and benefits received by key management personnel

The total employee benefits received by key management personnel were £44,189 (previous year: £31,209).

9 Restatement of prior year figures due to change in accounting basis

As a result of the change in the basis of accounting from receipts and payments to accruals, there have been a number of adjustments made to the comparative figures, analysed below.

Effect of change on Statement of Financial Activities

2022
Unrestricted
funds
Contract income
£
Original figure in statutory accounts, year ended 31 Dec 2022
21,667
Deduct income in advance (Dec 2022 year end)
(16,250)
Restated total
5,417
2022
Unrestricted
funds
Total expenditure
£
Original figure in statutory accounts, year ended 31 Dec 2022
610
Deduct accruals (Dec 2021 year end)
(480)
Add accruals (Dec 2022 year end)
Deduct prepayments (Dec 2022 year end)
-
Restated total
130
Effect of change on fund balances as reported at 31 Dec 2022
2022
Unrestricted
funds
£
Original fund balances carried forward as at 31 Dec 2022
291
Deduct accruals (Dec 2021 year end)
(480)
Restated fund balances carried forward as at 31 Dec 2022
(189)		 2022
Restricted
funds
£
-
-
-
2022
Restricted
funds
£
67,265
(2,772)
2,821
(122)
67,192
2022
Restricted
funds
£
16,328
(2,772)
13,556		 2022
Total
funds
£
21,667
(16,250)
5,417
2022
Total
funds
£
67,875
(3,252)
2,821
(122)
67,322
2022
Total
funds
£
16,619
(3,252)
13,367

13

Create Strength Group CIO

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2023

2023
Unrestricted
funds
£
Income
Grants and donations
176
Contract income
130,770
Other income
250
Bank interest
253
Total income
131,449
Expenditure
Salaries NI and pensions
20,797
Freelance workers
20,479
Project expenses
1,698
Volunteer expenses
-
Travel and accommodation
450
IT and software
707
Office expenses
56
Food and refreshments
-
Advertising and publicity
-
Printing, stationery and postage
1,026
Equipment
-
Subscriptions
384
Insurance
112
Phone
-
Meeting costs
-
Other services
15
Bank charges
60
Independent examination fee
-
Rent
-
Recruitment costs
-
Training
-
Accountancy and bookkeeping
-
Total expenditure
45,784
Net gains/(losses) on investments
-
Net income / (expenditure)
85,665
Transfers between funds
31,431
Net movement in funds
117,096
Fund balances brought forward
7,539
Fund balances carried forward
124,635		 restated
2022
Unrestricted
funds
£
296
5,417
500
30
6,243
27
-
-
-
-
-
-
-
-
-
-
-
-
22
-
-
81
-
-
-
-
-
130
-
6,113
1,615
7,728
(189)
7,539		 2023
Restricted
funds
£
222,840
-
-
-
222,840
51,296
53,275
5,049
2,940
3,732
8,890
735
-
3,744
1,230
2,922
892
224
250
1,126
30
-
1,140
3,600
136
1,069
1,359
143,639
-
79,201
(31,431)
47,770
21,594
69,364		 restated
2022
Restricted
funds
£
76,845
-
-
-
76,845
41,554
4,105
3,003
633
976
2,150
404
80
3,522
198
650
447
224
708
2,304
-
-
900
5,185
149
-
-
67,192
9,653
(1,615)
8,038
13,556
21,594		 2023
Total
funds
£
223,016
130,770
250
253
354,289
72,093
73,754
6,747
2,940
4,182
9,597
791
-
3,744
2,256
2,922
1,276
336
250
1,126
45
60
1,140
3,600
136
1,069
1,359
189,423
-
164,866
-
164,866
29,133
193,999		 restated
2022
Total
funds
£
77,141
5,417
500
30
83,088
41,581
4,105
3,003
633
976
2,150
404
80
3,522
198
650
447
224
730
2,304
-
81
900
5,185
149
-
-
67,322
-
15,766
-
15,766
13,367
29,133

14