Company registration number.. 02455838 Charity registration number: 328598 Ahimsa (A company Ilmltad by guar8nt88) Annual Report and Flnancial Statements for the Year Ended 31 March 2024 WESTCOTTS CHAR TERED ACCOVNTANTS & BUSINess ADviseRS
Ahimsa Contents Trustees, Report 2to4 Independent Examiner's Report statement of Financial Activities Balance Sheet Notes to the Financial Statements 8t016
Ahimsa Reference and Administrative Details Chalrman Ms Ilona Rosson-Jones Trustees Ms Ilona Rosson-Jones Mr Stuart Walker Mr Alistair Edward Thompson Ms Rose Banfield Ms Maria Souness Mrs Clare Margaret Baker 328598 Charfty Reglstratlon Number Company Reglstratlon Number 02455838 The charity is incorporated in England and Wales. Unit 16 Craigla Drfve Plymouth PL13J8 R•glstsrnd Offlca Independent Examlnar Westcotts Independent Examlner Plym House 3 Longbrldge Road Plymouth Marsh Mllls Devon PL6 8LT Page 1
Ahimsa Trustees. Report The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Ststement of Recommended Practice applicable to charities preparing thelr accounts in accordance with th8 Flnanclal Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019). Objectives and actlvltles Objects and alms Ahimsa have been running as a charity since 1990 challenglng and supporting perpetrators of abuse to Cease thelr violent and abusive behaviour to become responsible and loving human beings. As part of our s8r4lce we deliver the integrated partner support sen/ice, providing in-depth Counselling, safety advice, and information on other services. We also provide bespoke trainlng to agencies to promotè engagement with perpetr8tors and thelr familles Public nefit The trust88s confinn that they have complled wlth the requlrements of section 17 of tha Charities Act 2011 to have due regard to the publlc benefit guldance publlshed by the Charlty Commlsslon for England and Wales. The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. Achlevaments and perfomiance DAPP and Integrated Partner Support Servlce Durlng the twelve month perlod Ahlmsa has continued to deliver Its core servlce provlslon, the Domestic Abuse Perpetrator Programme and the Integrated Partner seNlce. Wlth the m8Jorlty of referrals Into these provision vla self-referrals from individuals in and surrounding Plymouth. The provision continues to be funded through predominantly grant funding. We would like to express our thanks to Henry Smith, Lloyds and Devon Community Foundation for their support in funding thi5 provision. High Risk Hlgh Harm Ahimsa has also continued to deliver the Hlgh Rlsk High Hann provision, funded by Plymouth City Council, In partnership with the Integrated Offender Management S8rvice within the Police, and in collaboration with our multi-agency partners across the city. This provision includes a full time Behaviour Change facilitator to work with individuals on a 1-2-1 basis and the Independent Domestic Violence Advisor employed on a 0.5 FTE p)sition. supporting current and ex-partners of those engaged wilh our BC facilitator. The service continues to be in high demand with referrals being made both directly by multi-agency partners and via the Plymouth MARAC. The provision is overseen by our Safeguarding and Risk Assessor who works closely with the HRHH provision to ensure it is embedded wlthln the City and the 1-2-1 work is integrated into a multi-agency setting. The BC worker continues to bulld networks across the city and working towards a more collaboratlve and joined up approach to managing High Risk High Harm perpetrators across Plymouth. Page 2
Ahimsa Trustees. Report Inside Out The Inside Out trial project continued into 2023, finally closlng due to funding limrtations in March 2024. However, we are pleased to report that funding was then secured for the contlnualion of the project going foardS in the new financial year 2024-2025. A great deal of learning was taken from the project. whlch has Informed the new provlslon and assisted in accessing funding going forwards, as It was recognlsed across the city that a speclfic provlsion developed arounds the needs of a younger age group, 16-25 year olds was speclfically needed. as was a more adaptable model whlch can flex to an individuals needs. Changing Futures, PIyTnouth City Council has been a supportive collaborator and funder for Inside Out and we are pleased to report that going into 2024125 the relationship has continued to grow, shaping. influencing and SpOnding to the needs of the city. Changing futures provided match funding going into the new financlal year, as the Project was successful In securing National Lottery funding for a 5 year perlod. Multl agency partners We have contlnued to bulld on the exlstSng strength of our multl-agency partners and have increased our attendance at multi-agency meetings, responding to requests from a broad range of partners requesting 5UPPOrt from Ahimsa, both locally In Plymouth. the South West and nationally. ensuring that the expertise and specialism for behaviour change and an Integrated domestic abuse provision are represented and remain on the agenda. Our key5 partners include Plyrnouth City Council and the VAWGSV lead, Changing Futures, Police, PDAS. Trevi House, Drug and Alcohol provision. Probation and building new relationships with other non-statulory providers. Flnanclal revlew Funding Whilst the financial prospect for the coming year5 for an integrated domestlc abuse provlslon remains to be challenging, we can reflect on a successful year where we have been able to stablllse our income, with plans to generate longer term funding to provide stability for our core provision, and also funding for new projects such as Inside Out elc. We also have intentions for the development of income generation through revenues such as developing our training offer etc. Structure* govarnancè and management Nature of governlng document Tha charlty Is controlled by its governing document, a deed of trust, and conslltutes a Ilmited company. limited by guarantee, as defined by the Companies Act 2006. Page 3
Ahimsa Trustees. Report Organisational structure Changes intemally to Ahimsa The CEO made the decision to step down from her position as she accessed an opportunity for her Doctorate, stepping down in August 2023. with Rebecca the prevlous CEO returning into post! Ahimsa continues to ensure the stability of the core provision remains at the forefront of our Business Plan. However, Ahimsa recognises its unique position as a grass roots organisation, with a unique integrated provision rooted in reflection, receptivty and love, encouraging healthy and loving relationships. Ahimsa also recognises its unique strengths with a highly skilled and experienced team, with extremely low attrition rates. Ahimsa's Board of Trustees held an away day in November 2023, supported by Lloyds grant who provided an external facilltator to lead the team in their reflection and plannlng for the new financial year. Dlsclosure of informatlon to audltor Each truste8 has taken Steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit infomiation and to estsbllsh that th8 charSty's auditor 18 aware of that information. The trustees confirm that there is no relevant inforfflation that they know of and of which they know the auditor is unawa. Small companlos provlslon statement This report has been prepared in accordance with the small companies regime under the Companies Act 2006. The annual report was approved by the trustees of the tharity on Ibli£l..IL( fand signed on ts behalf by.. Ms Ilona Rosson-Jones Chairman and trustee Page 4
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 2024. Responslblllties and basls of report As the charity's trustees of the Company (and also Its dlrectors 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 requlred 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 Carrng out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Indapendant examlner's statement I hav8 compl8t8d my examinatlon. I confirm that no matters have com8 to my attentlon in connection wlth the examlnatlon givlng me cause to believe: 1. 8ccountlng records were not kept In respect of Ahimsa as required by section 386 of the 2006 2. the accounts do not accord wlth 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 prlnclples of the Statement of Recommended Practice for accounting and reporting by charlt18s [applicable to charities preparing their accounts in accordance wlth the Financial Reporting Stsndard 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 understandlng of the accoun t be reached. Adam Croney ACA Independent Examiner Westcotts {SWI LLP Plym House 3 Longbridge Road Plymouth Marsh Mills Devon PL6 8LT Date:.. Page 5
Ahimsa ststement of Financial Activlties for the Year Ended 31 March 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestrlcted funds Restrlcted funds Total 2024 Total 2023 Note Income and Endowments from: Donations and legacles Charitable activities Investrnent income 71.089 9.429 262 149,260 220,349 9,429 262 300.727 8.110 Totsl income 80,780 149,260 230,040 308,837 Expendlture on: Charitable activities (84,187 (194,435) 278,622) 244.690) Total expenditure (84,187 (194,435) (278,622) (244,6901 Net (expendlture)Ilncome Transfers between funds (3,407) {334 (45,175) 334 (48,582) 64,147 Net movement in funds (3,741) (44,841) (48,582) 64,147 Reconclllatlon of funds Total funds brought forward 80.446 44,841 125,287 61.140 Total funds carried fotward 15 76,705 76,705 125,287 All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 15. The notes on pages 8 to 16 fomi an integral part of these financial statements. Page 6
Ahimsa (Registration number: 02455838) Balance Sheet as at 31 March 2024 2024 2023 Note Flx8d ass8ts Tangible assets 11.138 12,578 Current assets Debtors Cash at bank and in hand 12 5,136 70,614 75,750 5.466 115,367 120,833 Credltors: Amounts falllng due wllhln one year Net current assets 13 10,1831 65,567 8.124) 112,709 Net assets 76,705 125,287 Funds of the charlty: Restrlcted Incoma funds Restricted funds 44,841 Unrestrlcted income funds Unrestrlcted funds 76,705 80,446 Total funds 15 76,705 125,287 For the financlal year endlng 31 March 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Dlrectors, responslblllties: The members have not requSred the charlty to obtsin an audit of its accounts for the year in questlon In accordance with sectlon 476. and The directors acknowledge their responslbilltles for complytng with the requirgments of the Act wlth respect to accounting records and the preparatlon of accounts. These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. The financi I statements on pages 6 to 16 were approved by the trustees, and authorised for Issue on and signed on their behalf by.. Ms Ilona Rosson-Jone5 Chairman and trustee The notes on pages 8 to 16 forni an integral part of these financial ststements. Page 7
Ahlmsa Notes to the Financial Statements for the Year Ended 31 March 2024 I Charlty status The charity is limited by guarantee. incorporated in England and Wales, and consequently does not have share capitsl. Each of the trustees is liable to contrfbute an amount not exceeding £1 towards the assets of the charity in the event of liquidation. The address of its registered office is: Unlt 16 Cralgle Drive Plynouth PL13JB 2 Accounting policies Statem6nt of compllance The finandal statements have been prepared in accordance with Accounting and Reportlng by Charlties: Ststement of Recommende(I Practice (applicable to charitles preparing thelr accounts In accordance with the Flnanclal Reporting Stsndard applicable in th8 UK and Republlc of Ireland {FRS 102)) (Issued In October 2019) - (Charities SORP (FRS 102)), th8 Financlal Reportlng Stsndard applicable in the UK and Republlc of Ireland {FRS 102) and the Companles Act 2006. Basis of preparation Ahimsa meets the d8finition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otheNise ststed in the relevant accounting policy notes. Golng concern The trustees conslder that ther8 ar8 no material uncertainties about the Charits ability to continue as a going concern nor any sSgnlflcant areas of uncertainty that affect the carrwng value of assets held by the charlty. Page 8
Ahimsa Notes to the Financial Statements for the Year Ended 31 March 2024 Income and endowments All incoming resources are included in the statement of financial actlvitles when entttlement has passed to the charity- it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably rneasud. The following specific policies are applied to particular categories of income. Income from donations or grants is recognised when th8r8 is evldence of entitlement to the gift, recelpt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and seniices are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracts for the supply of servlces Is recognised with the dellvery of the contracted servlce. Thls Is classified as unrestricted funds unless there is 8 contractual requlrement for It to be spent on a partlcular purpose and returned rf unsp8nt, in which case It may be regarded as restrlcted. Investment Income Investment Income is recognised once the amount has been reliably valued and once entitlement has passed to the charity. Expenditure Expenditure is recognlsed on an accruals basis as a Ilablllty Is Incurred. Expendlture includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financlal activltles to which it relates., expendlture on raising funds includes the costs of all fundralslng activities, events, non-charitable trading activities, and the sale of donated goods. expenditure on charitable activities Includes all costs Incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiarres. including those support costs and costs relatlng to the governance of the charlty apportioned to charilable 8Ctlvlties. other expendlture includes all 8XP8nditure that is neither related to raislng funds for the charity nor part of its expenditure on charitsble activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned beeen the activities they contribute to an a reasonable, justifiable and consistent basis. Page 9
Ahimsa Notes to the Financial Statements for the Year Ended 31 March 2024 Tanglble tixed assets Tangible assets are initlally recorded 8t cost, and subsequently stated at cost less any accumulated depreciation and important losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase In the carrying amount of an asset as a result of a r8valuation, is recognlsed In other recognlsed galn and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in th8 Cang amount of an asset as a result of revaluatlon, Is recognised in other recognised gains and losses, except to whlch It offset5 any prevlous revaluation gain, in which case the loss is shown wlthln other recognised gains and losses on the statement of financial activities. Depreclatlon and amortlsatlon Depreciation is provided on tangible fixed assets so as to vrrite off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows,. Asset class Fixtures and fittlngs Equipment Depreclatlon method and rate 250 reducing balanc8 lo. reduclng balance Fund structure Unrestricted funds are available for use at the discretion of the trustees to further any of the charitys purposes. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of the two sub4asses'. restricted income funds or endowment funds. Pensions and other post retlrement obllgatlons Contributions to defined contribution plans are recognlsed as an expense In the perfod in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment wlll lead to a reductlon in future paents or a cash refund. When contributlons ar8 not expected to be settled wholly within 12 months of the end of the reportlng date in which the 8mploy88s r8nder the related SeICe, the liability is measured on a dlscounted present value basis. The unwinding of the discount is recognised as an expense in the perlod in whlch It arlses. Page 10
Ahimsa Notes to the Financial Statements for the Year Ended 31 March 2024 Flnanclal Instruments Recognition and measurement A financial asset or a financial liabillty Is recognised only when the charity becomes a party to the contractual provisions of the instrument. Baslc financlal Instruments are Inltially recognised at the amount recelvable or payable induding any related transactlon costs. Current assets and current liabilities are subsequently measured at th8 cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. 3 Income from donatlons and legacles Unrestrlcted funds General Re8trlcted funds Total 2024 Total 2023 Donatlons Cafcass Donations and training events Public funding Charitable grants 600 489 10,000 60,000 71,089 600 489 159,260 60,000 15,364 1.147 257.216 27,000 149,260 149,260 220,349 300,727 4 Income from charltable actlvltle8 Unrestrlcted funds General Total 2024 Total 2023 Contrlbutlons from clients 9,429 9,429 8,110 5 Investment Income Unrestrlctsd funds General Total 2024 Total 2023 Intest receivable on bank deposits 262 262 Page11
Ahimsa Notes to the Financial Statements for the Year Ended 31 March 2024 6 Expenditure on charitable actlvltles Unrestrlcted funds General Restrlcted funds Total 2024 Total 2023 Note Activities undertaken directly Allocated support costs Govemance costs 11,385 113,170 124,555 115.510 69,165 3,637 84,187 81,265 150,430 3,637 278,622 125,655 3,525 194,435 244,690 7 Nat Incomlngloutgolng resourcès Net (outgolng)lincoming resources for the year include,. 2024 2023 Depreclation of flxed assets 1,440 1,669 8 Analysi8 of governance and support Gosts Support costs allocated to charltable actlvltles Total 2024 Totsl 2023 Stsff costs Premises costs Admin costs General costs 116.033 15,088 15,044 4,265 101.505 11,562 10,909 1,679 150,430 125,655 Page 12
Ahimsa Notes to the Financial Statements for the Year Endad 31 March 2024 Governance co8t8 Total 2024 Total 2023 Independent examination fees Other fees paid to examiners 1,340 2,297 1.275 2.250 3,637 3,525 9 Trusteos remuneratlon and exn8•S During the year the charlty made the followlng transactlons vAth trustees.. Ms Rose Banfleld £82 (2023.. £Nil) of expenses Vre relmbursed to Ms Rose Banfield during the year. Expenses have been relmbursed durlng the perlod as noted above. No trustees, nor any persons connected vthh them, have received any remuneration from the charlty during the year. No trustees have received any other benefts from the charity during the year. 10 Stsff cost8 The aggregate payroll costs were as follows: 2024 2023 staff costs durlng the year.wore: Wages and salaries Social security costs Pension costs 200,728 8,732 3,622 170,883 12,302 3,219 213,082 186,404 The monthly average number of persons (includlng senlor management I leadershSp team) employed by the charity during the year was as follows: 2024 No 12 2023 No 11 Average head count No employee received emoluments of more than £60,000 during the year. Page 13
Ahimsa Notes to the Financial Statements for the Year Ended 31 March 2024 11 Tangible fixed assets Flxtures and flttlngs Equlprnent Total Cost At 1 April 2023 At 31 March 2024 13,948 32,054 46,002 13,948 32,054 46,002 Depreclatlon At 1 April 2023 Charge for the year 12,731 304 20,693 1,136 33,424 1,440 At 31 March 2024 13,035 21,829 34,864 Net book value At 31 March 2024 913 10,225 11,138 At 31 March 2023 1,217 11,361 12,578 12 Debtors 2024 2023 Trade debtors Prepayments 475 4,661 5,136 5,466 5,466 13 Credltor8: amount8 falllng due wlthln one year 2024 2023 Accruals Social security and other payroll creditors 3,705 6,478 3,525 4.599 10.183 8.124 14 Penslon and other schemes The amount recognlsed in incom8 or expenditure as an expense In relatlon to defined contrlbutlon plans was £3,622 (2023: £3,219). The amount held in credltors relating to defined contribution plans was £1,46912023: £836), of whlch amounts are all consldered unrestricted funds. Page 14
Ahlmsa Notes to the Financial Statements for the Year Ended 31 March 2024 15 Funds Balance at Balanca at 31 March 2024 Incoming Resources resources expended 2023 Transfers Unrestrictsd funds General funds 80.446 80,780 (84,187) (334) 76.705 Restrlcted funds Inside Out Programme and small grants IOM - High Risk High Harm (MATAC) 44.841 25.594 {70,435) 123,666 (124,000) (194,435 334 44,841 149.260 334 Total funds 125,287 230,040 (278,622) 76,705 Balance at 31 March 2023 Balance at 1 April 2022 Incornlng resources Re8ource8 expended Unrestricted funds Genernl General funds 50,132 33,139 (2,825) 80,446 Restrlcted fund8 Inside Out Programme and small grants Torbay DVPP Programme Lloyds Foundatlon Grant 11,008 194,448 54,000 27,250 (160,615) (54,000) 27,250 (241,865) 44,841 11,008 275,698 44,841 Total funds 61,140 308,837 244.690 125,287 Page 15
Ahimsa Notes to the Financial Statements for the Year Ended 31 March 2024 16 Analysis of net assets between funds Unrestricted funds General Total fund8 at 31 March 2024 Tangible fixed assets Current assets Current Ilabilitles 11,138 75,750 10,1831 11,138 75,750 (10,183) 76,705 Total net assets 76,705 Unrestrictad funds General Total fund8 at 31 March 2023 Restrlcted funds T8ngible fixed assets Current assets Current Ilabllltles 12,578 75,992 (8,1241 80,446 12,578 120,833 8,124 44,841 Total net assets 44,841 125,287 17 Relatsd party tran8actlons There were no related party transactions in the year. Page 16