**REGISTERED COMPANY NUMBER: 02455838 (England and Wales) REGISTERED CHARITY NUMBER: 328598**
**Report of the Trustees and**
**Financial Statements**
**for the Year Ended 31 March 2021**
**for Ahimsa**
Sheppards Accountants Limited 22 The Square The Millfields Plymouth Devon PL1 3JX
**Ahimsa**
**Contents of the Financial Statements for the Year Ended 31 March 2021**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|5|
|**Independent Examiner's Report**||6||
|**Statement of Financial Activities**||7||
|**Balance Sheet**||8||
|**Notes to the Financial Statements**|9|to|13|
|**Detailed Statement of Financial Activities**||14||
**Ahimsa**
## **Report of the Trustees for the Year Ended 31 March 2021**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. 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).
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**Ahimsa**
## **Report of the Trustees for the Year Ended 31 March 2021**
## **ACHIEVEMENT AND PERFORMANCE Charitable activities**
## **Responding to the pandemic**
Reflecting on our previous report at the end of 2020 whilst we were in the throes of the pandemic, we were unable to predict the longevity and impact on the organisation. Whilst it has most certainly been a very difficult 12 months, we are very pleased to report that Ahimsa appears to have come out of this period with even stronger multi-agency relationships, a strong and resilient team, and new projects providing exciting opportunities going into 2022.
Following government guidance on the 28th of March 2020 the decision was made for all staff members to work remotely and all support to be delivered remotely where possible for clients.
The shift to remote working had an impact on a range of issues which needed addressing in the short term. Our initial concern was for the welfare and wellbeing of all perpetrators and families and how to ensure we could continue to support them with minimal disruption. Within a week we were able to provide remote sessions to all our clients via zoom and to work with each on a 1:2:1 basis from the staff member's home. However, we then had further issues including internet access, suitable IT software, mobile phones etc for staff members working remotely. Fortunately, we had already committed to our new central software package Halo, and were working on moving to a paperless office, Covid accelerated this process.
We also needed to put into place additional structures to ensure communication within the team, but also to support individual wellbeing, this included opening clinical supervision to all members of the team on an ad hoc basis, setting up regular team meetings, catch ups and more intensive case management. We also managed to secure access to 1:2:1 coaching sessions for all team members through Lloyds.
Our capacity was also affected as the facilitators were no longer able to work within a group setting, so where we would normally run two groups per week with up to 8 men on a group, we have had to engage with clients on a 1:2:1 setting either remotely or face to face. This has had an impact on capacity increasing the hours needed to see the same number of clients. This continued through to April 2021.
Since March 2020 Ahimsa have seen a surge in self-referrals, as well as referrals through Social Services, as represented in the figures. Whilst we saw the standard Cafcass referrals cease as they were no longer able to process referrals until we can return to face to face working. Despite this our waiting list was dramatically affected and we had to re-assess our priority process, it was agreed that we would prioritise referrals from individuals still in the current abusive relationship and where there were children in the home. Unfortunately, this meant we had some clients who joined the waiting list in February and were only able to be processed in September due to the demand. Fortunately, we were able to access an additional grant from the National Lottery to enable us to flex up our hours to accommodate the increase in referrals for a six-month period from September 2020-February 2021.
Again, following government guidance, the decision was made for the service to return to face to face working on the 7th of September 2020. Through extensive work with the team to complete risk assessments, most of the work returned to face-to-face work with some clients choosing to maintain accessing their support remotely and some workers remaining working from home for 1-2 days per week. We then returned to a fully remote delivery of support at the beginning of January 2021 again following government guidance.
Since April our plans and goals for 2020 have had to be re-prioritised, having to focus on current demand and identifying ways to meet the need, as well as collaborating closely with our partners both locally, across the South West and nationally.
The manager and senior management team have been engaged in regular webinars with Respect, Drive, Plymouth Council and Cafcass as well as the South West Providers Forum - and our work more locally in Plymouth.
## **Multi-agency partnerships**
Our Programme Coordinator has continued to provide supervision to the manager and case managers based in the South Wales Drive pilot, as well as a range of additional services.
Ahimsa continues to attend the fortnightly MARAC meetings in Plymouth as well as the strategic Domestic and Sexual Violence Group led by Plymouth City Council and the Perpetrator strategic group.
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**Ahimsa**
## **Report of the Trustees for the Year Ended 31 March 2021**
The manager also attends the South West providers forum which was developed during lockdown. This is for all domestic abuse agencies across the South West to collaborate and share opportunities etc.
Ahimsa have been a key partner in the Plymouth Home Office bid through the Police and Crime Commissioners Office, in collaboration with a peninsula wide response, including Plymouth, Devon and Cornwall. As a result, funding has been secured for two strands of work to be delivered over a twelve-month period in Plymouth.
" Ahimsa and the Integrated Offender Management Project - we have secured funding for a FTE Ahimsa Behavior Change Facilitator to be based within the IOM team, working on a 1-2-1 basis with clients who are either referred through a multi-agency pathway or via the MARAC - all clients will need to be deemed as high risk to access the project. The victim - survivor is supported by the IDVA through PDAS. The project started in February 2021.
" Starting Point - a collaborative project with Children's Social Care Team in Plymouth, two Family Support Workers within social care seconded onto the project for 2 days a week to deliver 1-2-1 behaviour change work with perpetrators referred internally through social care who are either on Child Protection Plan or Child In Need. The two workers were trained by Ahimsa's Programme Coordinator and receive monthly clinical supervision.
" The Safeguarding Advisor was recruited on a part time basis for twelve months to provide additional management support to both projects.
" Our Programme Coordinator and one of the Programme Facilitators delivered 4 x half day training programme on Zoom during March 2021 to a multi-agency team as part of the two projects, developing knowledge and skill amongst the agencies working frontline with both victims and perpetrators.
We are very excited about the projects as they both provide a range of development within the perpetrator sector. The Social work project provides an opportunity to develop practice, and skill both for the two workers but also across the organization Children's Social Care. Developing frontline skills to raise identification and awareness of abusive behaviour and developing practitioners' skills to engage with the perpetrator, with the intention that referrals into both the IOM pathway and the social care project for specialized Behaviour Change programme 1-2-1 work increase. The IOM project provides a unique opportunity to engage the more chaotic and high-risk perpetrators who have previously not engaged with Ahimsa or have not been prosecuted and therefore are not mandated to attend through Probation.
## **Short term intervention for individuals from Plymouth Police**
Plymouth Police provided Ahimsa with £5,000 to be used for up to 12 referrals for short term intervention (up to 6 weekly sessions) for individuals who were identified as in need of support but who's behavior did not indicate it is entrenched or those individuals where there has been minimal police involvement and claim no previous history of domestic abuse prior to Covid. This was in response to referrals we received during lockdown from individuals who were struggling with their abusive behaviour in their current in the relationship to also be able to respond with a provision of support during a period of increased demand. The 6-week programme is part of the pathway with the intention the individual will progress onto the programme once they have a developed understanding of their abusive behaviour and any immediate risk identified has been reduced, through using tools such as 'Time Out' etc. The funding was for August 2020- February 2021.
## **Financial update**
For the year ending March 2021 we had a total income of £174,481 with an expenditure of £127,364, a net income of £47,117. An increase from the previous financial year with an income of £106,290 and expenditure of £124,131, with a net income of (£17,841).
## **Cafcass**
From April 2020 - March 2021 we have not received any new referrals through Cafcass and therefore only supporting existing Cafcass clients and in receipt of income only for these clients. This led to a drop in income from £43,168 as of year ending March 2020, to £9,578 as of March 2021. We were extremely concerned regards this loss of income, especially as it was not expected that we will be accepting referrals until potentially April 2021, however, £15,000 was provided through Esmee Fairbairn as a response to the pandemic to all its grantees which has aided in the drop-in income.
## **National Lottery**
In August 2020 the National Lottery confirmed their support of £21,000 for a six-month period from September 2020March 2021. The grant is in response to the financial loss we have seen due to the depleted Cafcass referrals for which we would prior to Covid anticipate receiving between £3000-£4000 per month and to flex up our sessional hours in response to the increase in demand. This has meant we have been able to provide an additional 8 hours support to the partner service and 8 hours support to the perpetrator service per week for a six-month period.
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**Ahimsa**
## **Report of the Trustees for the Year Ended 31 March 2021**
## **Lloyds**
Most recently during Covid Lloyds provided the team access to wellbeing coaches to aid in the transition to working from home for a six-month period. Ahimsa then submitted a grant through the Enable programme for £90,000 over three years. However, it was during this period that the grant was submitted that the pandemic occurred. In response to the pandemic Lloyds closed their programme, but as we had submitted prior to this they honoured the application but could only do so for a one-year period, providing £33,000 for a 12-month period from May 2020-April 2021. We will then need to re-submit depending on the suitability of their new programme in response to Covid.
## **The Tudor Trust**
We received £20,000 in January 2021 as part of a three-year grant, the grant is due to end in January 2022.
## **Esmee Fairbairn**
We received £30,000 in September 2020 as part of a three-year grant, the grant is due to end in September 2022. In addition to the generous support of an additional £15,000 in response to the pandemic and its impact on our finances.
We would like to thank our funders for the continued support over the years. Ahimsa has overcome what is perhaps the largest challenge to date. We have been able to respond to the demands of the pandemic, to flex up our service, recruit and deliver new projects all and support our team, all whilst managing the challenges of the pandemic. Without the support of our funders none of this would have been possible
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
02455838 (England and Wales)
## **Registered Charity number**
328598
## **Registered office**
16 Creykes Court 5 Craigie Drive Plymouth Devon PL1 3JB
## **Trustees**
C R D Bell D T Biscombe Ms I Rosson R Banfield (appointed 1/4/2020)
## **Company Secretary**
## **Independent Examiner**
Ian Sheppard Sheppards Accountants Limited 22 The Square The Millfields Plymouth Devon PL1 3JX
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
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**Ahimsa**
## **Report of the Trustees for the Year Ended 31 March 2021**
........................................................................ Ms I Rosson - Trustee
Page 5
## **Independent Examiner's Report to the Trustees of Ahimsa**
## **Independent examiner's report to the trustees of Ahimsa ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited 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 Charities Act 2011 ('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.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Ian Sheppard Sheppards Accountants Limited 22 The Square The Millfields Plymouth Devon PL1 3JX
Date: .............................................
Page 6
## **Ahimsa**
## **Statement of Financial Activities for the Year Ended 31 March 2021**
|2021
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
174,481
**EXPENDITURE ON**
Raising funds
23,202
**Charitable activities**
Charitable activities
104,162
**Total**
127,364
**NET INCOME/(EXPENDITURE)**
47,117
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
54,520
**TOTAL FUNDS CARRIED FORWARD**
101,637|2020
Total
funds
£
106,290
24,217
99,914
124,131
(17,841)
72,361
54,520|
|---|---|
The notes form part of these financial statements
Page 7
## **Ahimsa**
## **Balance Sheet 31 March 2021**
|2021
Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
5
1,712
**CURRENT ASSETS**
Debtors
6
3,963
Cash at bank and in hand
104,686
108,649
**CREDITORS**
Amounts falling due within one year
7
(8,724)
**NET CURRENT ASSETS**
99,925
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
101,637
**NET ASSETS**
101,637
**FUNDS**
8
Unrestricted funds
101,637
**TOTAL FUNDS**
101,637|2020
Total
funds
£
730
6,634
55,880
62,514
(8,724)
53,790
54,520
54,520
54,520
54,520|
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. I Rosson - Trustee
The notes form part of these financial statements
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**Ahimsa**
## **Notes to the Financial Statements for the Year Ended 31 March 2021**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **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.
## **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.
## **Tangible fixed assets and depreciation**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance and at variable rates on reducing balance Computer equipment - 10% on reducing balance
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
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.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
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**Ahimsa**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021**
## **2. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
||2021|2020|
|---|---|---|
||£|£|
|Depreciation - owned assets|438|96|
## **3. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.
## **4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
||Unrestricted|
|---|---|
||fund|
||£|
|**INCOME AND ENDOWMENTS FROM**||
|Donations and legacies|106,290|
|**EXPENDITURE ON**||
|Raising funds|24,217|
|**Charitable activities**||
|Charitable activities|99,914|
|**Total**|124,131|
|**NET INCOME/(EXPENDITURE)**|(17,841)|
|**RECONCILIATION OF FUNDS**||
|**Total funds brought forward**|72,361|
|**TOTAL FUNDS CARRIED FORWARD**|54,520|
Page 10
## **Ahimsa**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021**
|**5.**
**TANGIBLE FIXED ASSETS**
Fixtures
and
Computer
fittings
equipment
Totals
£
£
£
**COST**
At 1 April 2020
12,653
18,081
30,734
Additions
-
1,420
1,420
At 31 March 2021
12,653
19,501
32,154
**DEPRECIATION**
At 1 April 2020
11,990
18,014
30,004
Charge for year
66
372
438
At 31 March 2021
12,056
18,386
30,442
**NET BOOK VALUE**
At 31 March 2021
597
1,115
1,712
At 31 March 2020
663
67
730
**6.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2021
2020
£
£
Trade debtors
1,540
6,634
Prepayments
2,423
-
3,963
6,634
**7.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2021
2020
£
£
Accrued expenses
8,724
8,724
**8.**
**MOVEMENT IN FUNDS**
Net
movement
At
At 1.4.20
in funds
31.3.21
£
£
£
**Unrestricted funds**
General fund
54,520
47,117
101,637
**TOTAL FUNDS**
54,520
47,117
101,637|Totals
£
30,734
1,420|Totals
£
30,734
1,420|
|---|---|---|
||32,154||
||30,004
438||
||30,442||
|||1,712|
|||730|
|||2020
£
6,634
-|
|||6,634|
|||2020
£
8,724|
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**Ahimsa**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021**
## **8. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
174,481
174,481|Resources
Movement
expended
in funds
£
£
(127,364)
47,117
(127,364)
47,117|Resources
Movement
expended
in funds
£
£
(127,364)
47,117
(127,364)
47,117|
|---|---|---|---|
||||47,117|
## **Comparatives for movement in funds**
|At 1.4.19
£
**Unrestricted funds**
General fund
72,361
**TOTAL FUNDS**
72,361
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
106,290
**TOTAL FUNDS**
106,290|Net
movement
At
in funds
31.3.20
£
£
(17,841)
54,520
(17,841)
54,520
Resources
Movement
expended
in funds
£
£
(124,131)
(17,841)
(124,131)
(17,841)|Net
movement
At
in funds
31.3.20
£
£
(17,841)
54,520
(17,841)
54,520
Resources
Movement
expended
in funds
£
£
(124,131)
(17,841)
(124,131)
(17,841)|
|---|---|---|
|||(17,841)|
A current year 12 months and prior year 12 months combined position is as follows:
|||Net||
|---|---|---|---|
|||movement|At|
||At 1.4.19|in funds|31.3.21|
||£|£|£|
|**Unrestricted funds**||||
|General fund|72,361|29,276|101,637|
|**TOTAL FUNDS**|72,361|29,276|101,637|
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**Ahimsa**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021**
## **8. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
280,771
280,771|Resources
Movement
expended
in funds
£
£
(251,495)
29,276
(251,495)
29,276|
|---|---|---|
## **9. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2021.
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## **Ahimsa**
|**Detailed Statement of Financial Activities**
**for the Year Ended 31 March 2021**
**INCOME AND ENDOWMENTS**
**Donations and legacies**
Client contributions
Cafcass
Charitable grants
Training events
Public funding
Government grants
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Rent
**Charitable activities**
Wages
Pensions
Insurance
Telephone
Postage and stationery
Advertising
Sundries
Travelling and accommodation
Repairs and renewals
Sessional staff
Subscriptions
Supervision
Training
Accountancy
Software
Fixtures and fittings
Computer equipment
Total resources expended
**Net income/(expenditure)**|2021
£
14,293
9,578
102,289
85
17,236
31,000
174,481
174,481
23,202
72,564
1,855
2,312
3,225
237
1,175
2,006
-
261
11,890
665
2,050
987
2,286
2,211
66
372
104,162
127,364
47,117|2020
£
2,410
43,168
60,467
-
245
-
106,290
106,290
24,217
63,978
636
2,280
2,267
545
612
1,501
245
-
16,328
3,970
3,600
291
2,299
1,266
74
22
99,914
124,131
(17,841)|
|---|---|---|
This page does not form part of the statutory financial statements
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