Charity registration number.. 1194750 Services for Empowernient and Advocacy Annual Report and Financial Statements flir the Year Ended 31 March 2024 Cojnmunity Accounting Plus Units l & 2 North West 41 Talbot Street Nottin¥hatn NGI 5GL
Services for Empoiverment and Advocacy Contents (¢ontinu¢d) Reference and Administrative Details Trustees, Report 2to4 Siatement of Responsibilities Independent Examiner'5 Report Statement of Financial Activities 7t08 Balance Sheet Notes to the Financial Statements Ioto 16
Services for Empoiverment and Advocacy Refer¢n¢¢ and Administrative D¢t#ils Tru5t¢es Mark Weig5htman Julie Ann Ford David Simms Dr Miltoii Nyamtowo Jerry Hall C18ir Marshall, Service Manager Senior Management Team Charity Registration Number 1194750 Prineipal Office Suite 201 Merchants Court 21-23 Castle Gate Nottingham NGI 7AQ John O'Brien. employee of Community Accounting Plus Units l & 2 North West 41 Talbot Street Nottingl)am NGI 5GL INdepeThdent Examiner Page I
Services for Empoiverment and Advocacy Trust¢¢s' Report The trL15tee5 present the aniiual report together M'ith the financial ststeTneJits of the charity for the year ended i I March 2024. Trustees and officers The trustees and officers serving during the year and sin¢e the year end were as follom's.. Trustees.. Mark Weightinan Julie Ann Ford Rachel Hudd {resi. David Simms ned 30 April 2024) Dr Milton N J'amtowo Sarah Bull (resigned I l April 2023) Ashreeii Seethal (resigned I l November 202J) Stuart West (resigned I l April 2023) Jerry Hall {appointed 24 July 2024) Objectives and activities Objects. uims Our primary focus is on enabling people in Housin& Health, and Social Care settings to have a voice and actively participate in the services they receive. By allowing iiidividuals to express their opinions and be heard. we believe it can drive positive change at the grassroots level. Provide relief to people who are disadvantaged and in need of housin& care or support throiigh. {1) The provi%ion of advacY service% which help disadvantaged people to express their views, provide feedback alld make complaint%, alld uphold their rights. {2 The provision of services that help disadvantaged people to develop their ¢apacity alld lif¢ skills and enable them to participate more full). in $Iety- 13) The provision of assistance and support to organi%gtions who deliver services to disadvantaged people to help them to better understand their service user's need5 and aspiration5. Page 2
Services for Empoiverment and Advocacy Trustees, Report (¢ontinu¢d) Objectives, 51Tulegies andartivilies We continued to deliver Advocacy and Participation 5etTrice5 to people who use FramewoA('s Housin¥, Health, Care and Support Service5 and siipport FrameThoTk with a Service User Advisory, Group meetingl which enable clieiits to access Senior decision Inaker5. We provide a quarterly report on our advocacy activity including advocacy case studies. We have expaiided and ii)creased our physical presence across Framework's services recently ii) Nottinghamshire, Derbyshire. Lincolnshire and North Lincolnshire; We continue to work with Nottii)gham Trent University and the University of Noiiii)gham Social Work Departments. offering participation inpui from those with lived experience of Health. Housing and Social Care services into both the retruithjent of students and the delivery of course content. We also continued to deliver training to Health and Social Care students at Nllttingham Trent University. We have recruited eight new 'lived experience, volunteers to contribute to this activity., We have recruited 3 peer mentors and a service lead to work on our contract M'ith Rough Sleepers in Nottinghamshire. Our mentors liaise with current rough sleepers to gain an insight into the issues and barriers they face and ways to make services more accessible. Public benefil Help to resolve disputes between health, housii)g and social care setvices and their clients. We brii)g added value to services by ensuring positive or i)egative experiences and feedback ale shared through fomal and informal processes with service operational teams to in)prove service delivery, ii)fluence and shape services for Client needs. We have an impact in communiiies where there are rough sleepers and homelessness by employing people with lived experience to share their experiences with people who are disengaged and help them to overcome barriers to services. We partner with boih Nottingham Universities to support the education of social work students by providing volunieers who have faced issues with mental health, homelessness, otTending and subsiance misuse. The trustees confirm that they have complied 'ith the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Comjnission for England and Wales. Financial review Following a few years of making a deficit, this year we are happy to report that there was a surplus at the 31 March 2024 of £8,819. The trllstees will continue to seek new project5 which are suitable and beneficial to the cornmllnity of people 'ith Severe aiid multiple di5advanta¥e, which are consi5teiit M'ith the charity'5 aim5 aiid objectives and which deliver public benefit to all ineinbers of the community. The reduction in funding from Local Authorities bwenerally and the reluctance of other poteiitial funders to fund non-5tatutory advocacy meaiis that different approaches to fundraising are required if the charity is to remaii) sustaii)able with adequate levels of funding and this is iiow a priority w'hich is being urgently addressed. One of the objectives of the charity is to grow our team of volunteers and mentors to work with universities and help educate students in social care, law and psychology to understand lived experience and accessing services. Page 3
Services for Empoiverment and Advocacy Trustees, Report (¢ontinu¢d) Poliry on reserves The SEA Board of Directors is coinmitted that the fund5 generated bj. SEA'5 activities should be used for the benefit of local people and that SEA should iiot biiild up reserves over and above the level needed. However, the Director5 acknowledge the need to build up a level of reserves that will ensure that the or¥yani5ation can tneet its legal and statutory responsibilities and ensure the sustainability of the organisation. It is the inteiition of the Board to build up reserves to ensure that it can.. Fund the development of costs of new activities that will add value to the work of SEA; Respond to anticipated additional expenses e.g. covering long tem] sickn)ess or parental leave for a member of siaff., Maintain SEA'S activities for a period of time if funding is reduced or comes to an end: Close down in a planned way, meeting all its obligations to staff and creditors. The calculation of the required level of reserves is an integral part of the organisaiilin's planning, budget and forecast cycle. It takes into account.. Risks associated with each stream of income and expenditure being different from that biidgeted; Planned activity level; SEA'S commitments. Reserves Policy It is the aim of the SEA Board that the organisatioii moves to a position that it holds a general reserve equivalent to six inoiiths runiiing costs to ensure that the organisation could continue to operate during a period of an unexpected reduction or cut to its funding. During the financial year 2023-24, the orga]iisatioii's income was £206.900 (2022-23.. £191,712) and at the end of the year it held a general reserve of £126,559 {20?2-23.. £117,740). Review of the Reserves Policy Board member5 will review the Reserves Policy and the fund5 allocated to reserves annually a5 part of the business and financial plannin¥ cycle. Structure? governan¢¢ and management Nfjlure uf¥overiiin¥ documenl The CIO Foundation is operaied under the rules of its constitution adopted 9 June 2021. Page 4
Servi¢es for Lmpowerment and Advocacy Statement of Responsibilities The fr81t¢S are re5p)nsible for prqyaring tnsiees, rep)rt the fitwKial statements in ac¢ordanee with the Uniied Tr8doM Accounting Standards (United Kingdom Genernlly Accewed Accountin8 Practice) and applicthblL law and 8lationS. The law applicable io ¢hariiies requiTes the inNtts io prepare financial swements for e4ch fitw)cial year which gi¥c a trn¢ and fair view" of the state of affair5 of the charity ond of the incomlng rebouT¢ts and applicalion or re&ourLcs (Jf th¢ ¢harity for ihat riod. In pr¢parin8 thtse financial stalLMen the trustces are r¢quiT¢d 10.. elect suitable accounting )liCieS and then apply ¢hem c(XL&iMently'. ob5CTYe ihe meihods gnd principlcs in the chan.iies SORP: m4kL' jud¥em¢nts dnd ¢stiTU3¢¢5 that arL' fL'a%onable aThl prudcttL" state whether I)11¢able ac¢ountin¥ starylarts h&we been followe& subject to wjy mat¢Tial departures disclo%¢d and CKplaincd in tlK. financial sents. and Prepare th¢ financial statements on ihe Boing concwn tr*sis unless it is inappropriate to presume that ihe chdn'ty will coniinuc in busin¢ss. The trustee4 ure responsibl¢ for keepiTh8 proper a¢couniing records thai disclose wilh reay)tJabl¢ accuracy ¥1 any time thc fin11 position of th¢ charity and enable them io ¢r¢ that Ihe financial statcTnents' comply with th¢ Charities ALI 2011. the Chariiies (Ai¢(Trunts and Reports) R¢%ulations 2008. and the provisions of ihe LYJns¢itulion. The trnslces are also responsible for saf¢guaTdin8 the se15 of Ihe chlty aThJ hcnce for thking rL'a%onabl¢ sleps f4Y the prevention Bnd detection of hud and other irre8ul8riti¢s. Th¢ Irusteos arc responsible for thc MainnanCe and inlc8rity of the corrate and financial information incluLled on th¢ ¢haritabl¢ company's websilc. LeBi%laiion ¥overninB the prq>aration and disseminaiion of Approved by the tsustees of the cljarity on 13 September 2024 8Dd siwul on its behalf by.. Pagc 5
Services for Empoiverment and Advocacy Ind¢p¢ndeni Examiner'$ Report to the trust¢e$ of S¢rvi¢¢s for Empowerment and Advocaey Independent examiner's report to the tru5tee5 of Service5 for Empowerrnent and Advoeacy I report to the trustees on my examination of the accounts of Service5 for Empom'etynent and Advocacy (the Charity) for the year elided 31 March 2024. Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('Ihe Act'l. I report in respeci of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in Cgrrying out my examiiiation I have followed all the applicable directions given by the Charity Commission under section 145(5Xb) of the Act. Independent examiner's Statement I have completed my examination. I confimi that no matters have come to Iny attention in connection with the examination giving me caiige to believe that in any Inattrial respect.. l. accounting records were nllt kept in respect of the Charity as required by section 130 of the Act,. or 2. the accounts do iiot accord with those records,. or 3. the accounts do not comply with the accounting requirements conceniing the ftsTn) and content of acLouiIts set out in the Charities {Accounts and Reports) RegulatlOl15 2008 other than any requirement that the accounts give a 'true and faiW view which is not a matter considered as pan of ali independeni examinaiion. I have no concerns and have come across no other matters in conneciion 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. JuTiii O-Bri¢ii MSL, IAIA. fccA. FCIE, employee of Cominunity Accounting Plus Fellow of the Association of Charity Independent Examiners Units l & 2 North West 41 Talbot Street Nottiiigham NGI 5GL Date.. 21111r2024 Page 6
Services for Empoiverment and Advocacy St#t¢m¢nt of Finan¢ial Activities for the Year Ended 31 March 2024 Total 2024 Total 2023 Unrestricted Restricted Note Income and Endowments fro. Donations and legacies Charitable activities Investment income 176,001 19,682 176,001 29,466 175,869 15,307 5i6 9,784 Total Income 197.116 9.784 206,900 191,712 Expenditure on: Charitable activities {188.642} 19,784) (198.4261 (217.553} Total Expenditure {188,642) (9,784) (198.4261 (217,553) Net movement in 1)dS 8,474 8,474 (25,841 } Reeoneiliation of funds Total funds brought forward 117,740 117,740 143,581 Total lldS catTied fonvard 126,214 126,214 117,740 All of the charity's activities derive from continiiing operatiolls diiring the above two periods. The funds breakdown for the period is shown in note I l. The notes on pages 10 to 16 form an integral part of these financial statements. Page 7
Services for Empoiverment and Advocacy Statement of Financial A¢tivitie$ for the Year Ended 31 March 2024 (¢ontinu¢d) These are the figur¢5 for the previou5 accounting period and are included for Comparative purposes Total 2023 Unrestricted Restricted Note Income and Endowments from: Donatioiis and legacies Charitable activities Investment income 175.869 175,869 15,307 536 15,307 536 Total Income 191,712 191,712 Expenditure on.. Charitable activities {?16,7761 17771 {?17,553} Total Expenditure {?16,7761 17771 {?17,553} Net movement in funds (25,064) 1777) (25,841) Reconciliation of funds Total funds brought forward 142,804 777 143,581 Total funds carried fL)rward 117,740 117,740 The notes on pages 10 to 16 form an integral part of these financial statements. Page 8
Servitts for Empowernient nd Advocacy {Registratlon number: 1194750 Baln¢e Sheet as at 31 .Mar¢h 2024 2024 2023 Currtnt awt Debi(Trrs Cash at bank and in hand 2.049 l2¥.(1$7 4.595 117.1x6 130.106 121.781 Credlttsrn: AwollTrts falliD¥ due Y4l¢hlN yujr 10 (.3.892) 14,041) 126.214 117.740 Fundj of the ¢h¥rliy: Unrestrlcted fuThds Unrestricted {1$ 126,214 117.740 126.214 117.740 The financial statem¢nL4 on p8es 7 to 16 were approvryj by thc trustrt5, and authorised fw issu¢ Ort 13 Sepiembcr 2024 and sId on their behalf by: Trord The notes on pa8e5 10 to 16 fm an integral part of these fuwKial sementS. Pagc 9
Services for Empoiverment and Advocacy Notes to th¢ Financial Statements for th¢ Year Ended 31 Mar¢h 2024 Aeeounting polieies Statement of compliance The financial siatements have been prepared in accL)rdance w'ith the second editilin of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland {FRS 102) and the Charities Act 2011. Basis of preparation Services for Empowennent gnd Advoc8cy meets the defiiiition ora public bellefit entity under FRS 102. Assets and ligbilities are initially recognised at historical cost or transaction value unless otherwise slated in the relevant accounting policy notes. Exemption from preparing a cash flow statement Under the exemption available to smaller chariiies the Board of Trustees has Chosen not to include a Statement of Cash Flows within the financial statements. Going eoneern The financial statemejits have been prepared on a going concem basis. The trustees assess whether the use of going concem is appropriate i.e. whether there are any Tnaterial uncertainties related to events or conditions that Jnay cast significlt doubt on the ability of the charity to coiitinue as a ¥oin¥ LonLern. The trustees make this assessment in respect of a period Of one year from the date of approval of the finaiicial statements. Income and endowments Voluntary income inLludiii¥ doiidtions: gifts, le¥dLies and grant5 that provide Lore fundin¥ or are of a general nature is recognised when the Lhdrity has entitlement to the inLome, it is probable th(It the incoine will be received and the amouiit can be n)easured witl) 5ufficieiit reliability. Donalions and legacies Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured. GraNts receivable Grants are recognised when the Lharity has an entitlen)ent to the funds and any Ltsndition5 linked to the graiits have beeli met. Where perfotmanLe Londitions dre attached to the grant and are yet to be met, the income is ieLo¥ni5ed as a liability and included On the bdlance Sheet as deferred income to be released. Imveslnienl inconie Dividends are recognised once the dividend has been declared and noiification has been received of the dividend due. Page 10
Services for Empoiverment and Advocacy Notes to the Fin#n¢i#l Stalements for the Year Ended 31 March 2024 (continued) Expenditure All expcnditiir¢ is rQgnised once there is a legal or constructive obligation to that ¢xp¢nditur¢, it is probable settlemcnt is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregates similar costs to that category. Where costs ¢annot be dirertly attributcd to particular headiiig% they have been allocated on a basi% con%istent with the use of re.%oiirces, with Central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of th¢ asset's use. Other support costs are allated based oii the spread of stsff costs. Chtsrltthble aeilvliles c.haritable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneliciaries. It includes both costs that cai) be allocated directly to such activities and those costs of an indirect nature necessary to support them. Government grants Government grants are reeognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the relaied costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income. Taxation The charity is considered to pass the tests sei out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation lax purposes. Accordingly, the chariry is potentially exempt from taxatioii in respect of income or capitsl gains received within categories covered by Chapier 3 Part I l of the Corporation Tax Act 2010 or Sectioii 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such it]coJne or gains are applied exclusively to charitable piirposes. Trade debtors Trade debtors are amounts due from customers for merchandise sold or services perfotined in the ordinary coiir5e of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost usin¥ the effective interest niethod, less provision for inipaitnient. A provision for the impaitnient of debtors 15 established wheii there 15 objective evideiice that the charity will not be able to collect all amounts due ccordiiig to the original tetyn5 of the receivable5. Cash and cash equivalents Cash and cash equivalents coinpri5e cash on hand aiid call dep05lts, and other 5hort-teTm hi¥hly liquid investments that are readily convertible to a known arnount of cash and are Subject to an iiisi¥nificant risk of change iii value. Page 11
Services for Empoiverment and Advocacy Notes to the Fin#n¢i#l Stalements for the Year Ended 31 March 2024 (continued) Trade ereditors '[ rade creditnrs are obligations to pay for goods or services that have been acquired in the ordinary ¢ourse of hu%illess from suppliers. Accounts pa}'able are cla8%ified as ciirrent liabilities if the ¢harity does not have an uncanditional right, at the end of the reporting perii)d, to defer settl¢ment of the creditor for at least M'elve months after the reporting date. If there is an iinconditional right to defer %ettlement for at leasi '¢Ive mi)iiths after the reporting date, they are presented as non-current liabilities. Trade creditors are recogni5ed iiiitially at the transaction price and 5ub5equently measured at amortised cost usijig the effective interest method. Pensions and other post retirement obligations The charity operates a defiiied contribiition pension scheme which 15 a pensioii plan under which fixed contributioiis are paid into a pension fund and the charity has no legal or constrLlCtive obligFatioii to pay further contributioiis even if the fund does not hold Sufficient a5setS to pay all employees the beiiefits relatiiig to employee service ii) the cutrent and prior periods. Contributions to defined contributioi) plans are iecognised in the Stateinei)t of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is iecognised as a prepayinei)t. 2 Income from donations and legacie5 Unrestrieted funds General Total 2024 Total 2023 Donations and legacies; Donations from Lompanies, trusts ai)d similar proceeds Grants: including capital grants., Government grants Grants from other charities 1,750 1,750 291 59,344 116,234 174,251 174,251 176,001 176,001 175,869 3 Incorne frorn charitable activitie5 Unrestricted funds General Restricted funds Total 2024 Total 2023 Contracts Grants 19,629 19,629 9,784 15,039 9,784 Sundry 53 268 19.682 9,784 29,466 15,307 Page 12
Services for Empoiverment and Advocacy Notes to the Fin#n¢i#l Stalements for the Year Ended 31 March 2024 (continued) 4 Investment income Unr¢5tricted Total 2024 Total 2023 General Interest receivgble alld similar income; Interest receivable on bank deposits ,43i 5 Grants and donations Unrestricted funds Restricted funds Total funds National Lottery Community Fund 9,784 9.784 9,784 9,784 6 Expenditure on charitable activities Unre$trieted funds General Restrieted funds Total 2024 Total 2023 Advocacy Involvement, steering group & Tneetiiigs Equipment Bank charges Insurance Legal & professional Marketing Membership fees OtTice expenses Rent and Services 23 23 130 36 944 ,271 67 32i 1,635 17,042 244 230 4,431 5,919 86 791 ,721 17,833 244 2,363 37,942 1,686 540 3,192 5,197 536 127,782 27,830 2,005 3.245 2,802 92 4,642 Board costs Salaries Nl & pension Evaluation Stafl'trdining Staff travel & expenses Volunteer expenses Team meetings & supervision Sundry Recjuitment 152,663 8,015 160,678 70 3.479 70 3,656 1,149 177 1,02i 51 126 411 411 433 395 188,642 9,784 198,4?6 217,553 Page 13
Services for Empoiverment and Advocacy Notes to the Fin#n¢i#l Stalements for the Year Ended 31 March 2024 (continued) 7 Staff costs The aggregate paj'roll costs were as follows.. 2024 2023 Staff cost5 during the year were: Wages and salaries Social security costs Pension Costs 145,256 9,572 5,850 120,227 3,555 4,000 160,678 127,782 The moiithly average number of persons (including senior management team) employed by the charity during the year was as follows.. 2024 No 2023 No Number of persons employed 612023 6) of the above employees participated in the Defined Contributioi) Pension Scheines. Contributions to the employee pensioi) sehemes for the year totalled £5,850 (202i - £4,000). No employee received emollltnents of more than £60,000 during the yek)r The total employee benefits of the key management personnel of the charity were £39.668 {202? - £15,74i). 8 Ind¢pendenl examiner'5 fee5 During the period, the fees payable (excluding VAT) io the charity's independent examiner Community Accounting Plus are analysed as follows.. 2024 2023 Independent examination Other financial services 705 1,329 635 1,197 2,Oi4 1,832 Page 14
Services for Empoiverment and Advocacy Notes to the Fin#n¢i#l Stalements for the Year Ended 31 March 2024 (continued) 9 Debtors 2024 2023 Trade debtors Prepayments 1,036 4,595 2,049 4,595 10 Creditors: amounts falling due within one year 2024 2023 Trade creditors Other tsxation and social securiry Other creditors 555 800 2,537 1,461 1,818 762 3.892 4,041 I l Funds Balanel #t I April 2023 Ineoming restsurees Resourets expended B#lancc at 31 Mareh 2024 Gener&1 General 117,740 197,116 {188,642} 126,214 Restricted funds National Lottery Community Fund 9,784 (9,784 Total funds 117,740 206,900 {198.426} 126,?14 Balanee at I April 2022 Ineoming resourees Resourees expended Balance at 31 Mareh 2023 Generql General 142,804 191,712 {216,776} 117,740 Restricted National Lottery Community Fund 777 777 Total funds 143,581 191,712 {217,55i} 117,740 The specific piirposes for which the funds are to be applied are as follows.. The National Lottery Community Fund was to be spent on the core costs of the charity. Page 15
Services for Empoiverment and Advocacy Notes to the Fin#n¢i#l Stalements for the Year Ended 31 March 2024 (continued) 12 Analvsis of net assets between funds Unrestricted 2024 Total fund5 General Current assets Curreni liabilities 130,106 lJ.89?} 130,106 l).892} Total net assets 126,?14 1?6,214 Unrestrieted 2023 Total funds General Current assets Current liabilities 121.781 14,041) 121,781 14,041) Total i)et asset5 117.740 117,740 13 Taxation The charity is a registered chwity and is therefore exempt from taxgtion. 14 Related party transactions There were iio related party transactions it] the year. 15 Trustee5 remuneration and exp¢ns¢5 No rrusrees, nor any persons connected with them. have received any remuneration from the charity during the }'ear. No irustees have received any reimbursed expenses or any other benefits from the charity during the year. Page 16