Company registratlon number". 02455838 Charity registration number- 328598 Ahimsa (A company limlled by guarante8) Annual Report and Financial Statements for the Year Ended 31 March 2025 WESTCOTTS CHAWTIIIEP ACCQIJWTAPIT I •USIPIÉSS ADVISÉS AEkffQYE8* 2011212025 COMPANIES HOUSE A12
241
Ahimsa Contents Trustees, Report 2to9 Independent Examinerfs Report 10 Statement of Financial Activities 11 Balance Sheet 12 Notes to the Financial Statements 13to21
Ahimsa Reference and Administrative Details Chalmian Ms Ilona Rosson-Jones Trustees Ms Ilona Rosson-Jones Mr Alistair Edward Thompson Ms Ruth Mostert Miles Mr David Charles Morran Charity Reglstration Number 328598 Company Regl$tratlon Number 02455838 The charity is incorporated in England and Wales. Unit 16 Craigie Drive Plymouth PL13JB Regl$tered Office Independent Ex•mlner Weslcotts Independent Examiner Plym House, 3 Longbridge Road Marsh Mills Plymouth Devon PL8 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 and auditors, report of the charitable company for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Slalement of Recommended Practice applicable to chaTities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019). ObJectlve8 and •ctlvltlg8 Objects and alms Ahimsa have been running as a charity since 1990 challenging and supporting perpetralors of abuse to cease their violent and abusive behaviour lo become responsible and loving human beings. As part of our service we deliver th8 integrated partnèr support service. providing in-depth Counselling, safely advice, and information on other services. We also provide bespoke training to agencies lo promote engagement with perpetrators and their families Publlc beneflt 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. The trustees confirm that they have complled with the requirements of section 17 of the Charit18s Act 2011 to have due regard lo the public benefit guidance published by the Charity Commission for England and Wales. Ahimsa report for the period April 2024-Mar¢h 2025 Ahimsa has conlinued to offer the two areas of highly specialised work within the service which are.. Behaviour and Attitudinal change for those who arelhave been domestically abusivel harmful behaviour, and work with the partneTS and ex-partners of these client$, offering support, Information, safety planning, trauma recovery and pattern-changing work. Both sides of the Servi working in close liaison wrth eath other, jointly planning lo manage risk, lo understand the dynamics in the relationships and to identify helpful inlervenlions on both sides of the work to achieve the best outcomes for the {ex)-families and individuals involved. We are able lo work wilh people and families that are still in relationship, separated or in the process of separating. During April 2024 a Team and Trustee day was held, during which the Ahimsa team reflected on the language we use to describe and articulate the support and provision. It was agreed Ihal the use ol 'behaviour change, programme did not represent the complex and holistic support provided by the 'partner Servi,, in collaboration with the 'behaviour change, work. Therefore, during an inlemal view, it was agreed upon that Ahimsa would use 'an integraled domestic abuse provision, to better describe our provision. The following Vision and Mission was also ratified.. Vlslon Inspiring healthy loving relationships Ie from abuse. Misslon To support all (individuals) (peq)etrator/ partner) to develop non-abusive and loving relationships Page 2
Ahimsa Trustees. Report To wort together to support and Safegua those who diG¢1Y impacted by domestic abuse To increase agencies and (local) communities knowledge of an Integrated appr08ch to working with those who aTr peetratOts or victims ol domestic abus8 Ahlmsa's work encompasses 3 main areas of work: The inlegraled Domestic Abuse P8rpetrator Programme and (ex) Integrated Partner Support servi aimed working with medium-slandard risk {ex)couplesl families. The High-Risk High Ham service which includes individual work with perpetrators and separate work their (ex)partnets. This is run in close collaboration with the Police and other agencies. The Ahimsa Youth Service programme which provldes indivldual work w6th 14-25 year olds who can be abusive and separate work with their affected (ex)partners and parents. During January 2025 Ahimsa embarked on our Respect re-acGredilation. This required considerable work from across the whole team, lead by the CEO. The Respect re-accreditalion was finalised and confirmed in December 2025. Over the past 4 years our provision has diversified in response to the needs of our community. In addition to our standard -medium provision for those who wish to self-refer, we have developed a High-risk High Harm for individuals whom are more chaotic and at greater risk of causing death and serious harm lo others. We also now provide support to young people aged 16 -25 years. Again, responding lo Ihe specific needs of this age group we have developed a bespoke programme of support and ale continuing lo shape and adapt our service to meet the needs of thls speclfic age group Through the provlsion of our partner service we ensure we provide a holistic support to the whole family including parenlsl exl partners. The High-Risk High Harm project continued through this period, delivered in collaboration with the Police. Probation and Plymoulh Cily Council and a range of other multi agency partners including Orug and Alcohol services etc. Our fulllime Behaviour Change facilitator working with individuals deemed 'high-risk. high harm, perpetrators of abuse. From mid 2024 Ahimsa along with our core stalulory partners have been developing the framework for the High-Risk High Harm work. and working towards implementing the MATAC (Mulli Agency Tasking and Coordination), where indiwduals are deemed suitable through a screening panel. The MA TAC works alongside the Police to prowde an incentive to engage with our Behaviour Change worker or fa intensive Police scrutiny and a targeted approach from the multi-agency partnership. Our specialisl Behaviour Change facilitator works with these perpetrators on a 1..1 basis throughout the duration of the programme as they often have complex needs and require significanl additional support and intensive multi-a9ency engagement. We also support current and ex partners of Ihose individuals engaging in the programme through our in-house Independent Domestic Violence Advocate (IDVA). Page 3
Ahimsa Trustees. Report Our Young Personsl Inside Out seTvice launched into its first year of funding through the National Lottery and match funding through Changing Futures at Plymouth Crty Council in August 2024. We worked hard the first quarter to successfully recwit team members following the pilot. The funding through the National Lottery is a Sx year programme of funding with a match funding requirement for each year also. This is a unique opportunity to provide direct access lo specialist and bespoke support for both those who cause harm aged 18-25 years and Iheir exl partnersl parenls also, which previously was not available within the City- The programme is broken down into 6-week segments ot support so as not to overwhelm the individual. We secured funding after running the pilot for 18 months (funded through Changing Futures). Within Ihe roles we also have a Service User Engagement Worker 0.5 FTE position, who works with individuals from across our provisions to gain insights into their experience of our provision. and how accessible il is elc. It is our hope that this role will develop our provision, particularly the Inside Out provision, to engage young people to inform and shape the service provision. We hope Ihe role will also inform our presence on social media and encourage engagement from individuals who are concemed about their behaviour etc. Our young persons provision is naturally focussing on prevention work. again in response lo the needs of Ihe communities we serve. We want to ensure those who are most at risk of bein9 marginalised aTe enabled lo access our support. Through engaging lived experience into our work we are developlng a better understanding of the needs of those mosl in need and facing inleisecting dlsadvantage, Ahimsa has continued to work closely with our partners across Plymouth and more widely across the South Wesl and nationally, linking into both VAWG and Behaviour Change networks. We have particularly effective relationship wilh Plymouth City Council supportin9 them to achieve their strategic aims in relation to Violence Against Women and Girls (VAWGI. We are members of the Domestic Abuse and Sexual Violence Partnership, attendlng a number of working and sub-groups. We have been a key partner in the Citvs Changing Futures project which aims to improve outcomes for people experiencing multiple disadvantage. We have excellent relationships wtth our criminal justi partners in the City loo. working directly with Police and Probation through our high risk, high harm provision. Our newest seThice, Inside Out has greatly developed our multi-agency relationships within the youth sector wllhin the City, we are now engaged with Children's centres, schools, Plymouth University ar)d Increasingly health and wellbeing partners also. We engage wrth a broad range of partners, both working at a grassroots level embedded within the local community as well as strategic partners. It is these relationships, (such as the Zone, Plymouth Domestic Abuse Victims Service. Plymouth Octopus, Family Hubs etc>. which enable u5 lo ensure our service is accessible and individuals and lamilies hear about how we can support them and how individuals can make a self-referral. Self-referrals are a key referral roule into our service particularfy for those clients who have longer term more entrenched behaviours but are not perhaps displaying such complex needs i.e. not receiving Police call outs. We are now seeing referrals into our new Inside Out Young Persons semce. so for those aged 16-25 years, using our QR code elc, as well as those in the older age group 30-50 years who are predominantly the age of individuals self- referring into the DAPP. Al Ahimsa we recognise the impact of the programme can be seen within the first three rnonths of the abusive individual's engagement, Ihey do not have lo complete the piogramme in order for change lo start taking place. Whilst we see the Importan of completing the programme we ensure we captu the impact of the programme and the integrated partner sen4ice as the individuals progress through their journey with Ahimsa. It needs to be recognised that we still struggle with securing completed impact reportsl surveys and o)ntinue to review how we Can improve engagement. This is one of the reasons we idenlified the need for the 'seprfice user engagement worker,, to support us as an organisation to capture the experience of our servlce users from across all the provisions and embed meaningful Ghange as this position grows (they joined the organisalion in December 2024). Page 4
Ahimsa Trustees. Report This 18 a Ilnk to our recently produced video, dw4cribing the impact of our provision- http8:Ilwww.ahimsa.ory.uk Over the past Iwelve months we have supported.. As a curious organisation we are continuously reflecting on our practice and development needs In order to meet the needs of those we support, ensurin9 our provisions are accessible and equitable. We see the biggest challenge within the sector is Ihe lack of speclalised provision. and the lack of visibility ol the livèd experience of both those who cause harm and their xlpartnersl parents. 11 is our ambition to address these inequalities and gaps in provision. We are building in peer support nelworks and shared lived experiences between the different provisions, so e.g. sharing the experience of an individual who has completed our High-ri5k High Harm provision. to enable a younger person to learn by their story, to encourage engagement and recognise their harmful behaviours elc. We want to develop specialised provision, and promote accessibility through campaigns lead and shaped by service users. We are a curious organisation which is continuously reflecting on our practice and our development needs in responding to our communities needs. A total of 25 Referrals were taken beiween the start of April 2024 to the end of March 2025. Of these, 19 were self referrals and 6 were from Social ServiceslLocal Authority. In April 2024 we already had 3 clients attending one to one sessions with a counsellor and 5 people attending the weekly groups. 01 these clients who were already engaged 120A conllnued for another 1-3 months, 38% continued for another 3-6 months and 50 % contlnued for 6+ months. When looking at engagement wilh our services 4% of clients failed to attend Iheir first appointment and were subsequently closed. 28 % of clients engaged for beeen 1 and 3 months, 250/0 engaged for between 3 and 6 months and 43 % engaged for between 6 and 12 months. Of thos8 who started durlng Ihe perlod of April 24 to March 25. 20Qh are still currently on the cours8. When asked. 100% of dients sald Ihey had not been abusive within the last 3 months. Engag8ment with DAPP clients in primarily face to face with a very rare online s8ssion, if It is rèally needed. 'An amazlng course amazing staff 8nd l Just W8nt to say thank you for glvlng m8 the opportunlty to make Ihis change in my life, The Ahimsa pmgram changed my approach for many situations and he made me understand a lol about my behavior Its not only about physical violence. There are also many different silualions of wolence in my case and l am able to accept that I dld bad things that l am not pmud of and I know that I will nol do them now so as not to lead to situalions like those I had in the p8sI. Al the moment i am wilhoul a partner. but rf l find a partner, I will do everylhing and use everylhing experiences I had during the program to prevenl this from happening, and l arn also glad that I have better contact with the Children and even they noticed an improvement in my beh8vior and in my appmach to many situations l am also very grateful for your help and support The wl7ole team and the people I worked with were able to share my emotions and life situations, as well as listen to their life situations., Page 5
Ahimsa Trustees. Report A total of 18 new Partner referrals were received between the start of April 2024 and the end of March 2025. Of thèse 12 were self ref8rrals whilst 7 were from Social ServiceslLocal Authority. Long Tem illness within the DAPP team has had a knock on efféct on th8 number of clients S88n by the Partner Serrfice. At the start of April 2024 we already had 18 di8nts open on our system. of these 22% Didn't engage or reply to letters and contact. 45°/0 continued to work with us for another 1-3 months. 5% worked with us for a further 3-6 months and 28Q/o continued to work with us for a further 6+ months. When we look at engagement periods for the cliènts whose partners were r8f8rred to us during this 'me frame 179/0 of cli8nts declined engagemenvdid not r8spondlDNA'ed with no follow up. However 220A of clients engaged for beeen 1-3 months, whilst 33% engaged for beeen 3 -6 months and 230A over 6 months. 50/0 of clients were transferred lo another service within Ahlmsa. Of Ihese clients, 17Qh continued to engage wbth us beyond March 2025. Of clients whose partner{on the DAPP side) was referred to us just before April 2024 25% Oeclined Of did not respond lo the offer ol support whilst 500h worked with us for 3-6 months and 250A for 6+ months. Looking at the types of engagement with the dients. 70% accessed telephone support. 8% attended face to face sessions and 22 /0 US8d Teamslskypelzoom to access our support. When asked 40% of ¢llents said that the last physlcally abuslve Incldent towards them was over 6 months ago. 40% of clients said that they had experienced emotional abuse within the last month whilst 400h said they had last experienced it within the last 6 months and only 20% said it had been over 6 months since they had last experienced it. 20% of clients said It had been ov8r 6 months since their exlpartner had lasl harassed them whilst 20. said they had experienced 11 wllhln the last 6 months and 200/0 said it had happened wllhln the last month. Only 20°/• of clients said that their exlpartner had been intimidating towards them in the last month and 80Vkn said it had been over 6 months since their exJpartn8r had been intimidating towards them. When asked 40% of cllents said they last experlenced a sexual abuslve incldent more than 6 months ago. In some cases the dient said their partner had never been abuslve In this way. Statsments from Partner Servlce Cllenls: 'Ex-p8rtner sbll has troubl8 8t lin78s contmlling his anger and behavIou bul wh8n he does slip up he is open to conv8rs8tions aboul it and will not be defensive and genarally apologise and acknOedge his actions, My Counsellor has been wonderful in helping me unpick all the 8motions and feelings I have had over the abuse me and the GhildTrn suffered. She has been able to be 8 sounding board to help me identify abusive behaviour as due lo childhood abuse. I would often not see abuse as abus8, Page 6
Ahlmsa Trustees. Report 'The long-tami support I have had from Ahimsa has been invaluable to me and my chIldn in navigaling post separation 8buse - a space where th8re Is 8 lack of understanding and support fmm wider seryices. I desperately hope th8t Ahimsa would be able to widen their service in the lulur8 to provide support lor the children of abusive 18thers. I have seen first-hand how d8vastating the èff8c¢ is on children of not only the domestic abuse in the home, but also being weaponised in post-separalion abuse to continue lo abuse and target their molher by proxy. Without the partner support fmm Ahimsa I would not have been able to WO on my trauma. survive the hideous pmcess ol family court, or rebuild myself so that I can now provide support lor my children, who still have to have contact wilh their falh8 Belween April 2024 and the end of March 25 there were 8 tolal of 135 refealS to this sarvice. Of these referrals 96 were picked up from MARAC meetings, 24 were referred lo us from Probation. 1 via Children's Services, 2 from Ihe Police, 4 from Plymouth City Councivsocial Workers, 1 from the Royal Marines ChBrlty, 1 from PDAS and 4 were Self Referrals. In April 2024 w8 already had 47 dients on our Registers that were chasing for contact or engaging with. Of thes8 clients 40Q/o had lo be closed as there was no viable in route. A further 11 % refused our offer of Engagement, whilst 32Yo worked with us for another 1-3 months. Another 90/0 of clients worked with us for a further 3-6 months and 80A carried of for over 6+ months. Of the cllenls who were referred to us beeen April 2024 and March 2025 41V/o were closed as no in roule could be found while 310/0 refused lo Engage with our services. 15Qh worked with us for bfje8n 1-3 months. A further 40/0 carried on to work with us for between 3-6 monihs while 6% continued for 6+ months. 3Vkn of clients were Closed due to being éeerned Unsuitable or b8ing in HMP. NB.. Clients who refused lo work with us often had several assessment sessions before deciding they no longer wished lo engage. Looking al the time we spend tryin9 to flnd an in route for clients 18% were seen Ihe same or the week after their relerral to our services. 460/0 of clients were chased up for a month before any action, 23% were chased for 2 months before any action. 10% were chased for 3 months before any action. 30/0 were chased for 4 months before any action. Of the clients who worked with us for over 6 monlhs 71Yo completed the entire program successfully. When asked 80% of cllents said they had not been physlcally abusive towards their affected other In the last 3 months. 1000A of clients said they had not been sexually abusive towards Iheir affected olher in the last 3 months. When asked 100% of clients said they had not harassed their affected other in the last 3 months. 80% of dients said they had not been emotionally abusive towards their affected other in the last 3 months. The main change in myself is underst8nding to give myself time l. Any situation to lake a p8U5e and think 8nd then react in a way that leads lo a positive outcome overall l To understand other people emotions and to understand Iheir behawour could be a rea¢bon to my behaviour. ltre change a lot ol my way of thinking And I put it into my daily lrfe for all siluations now which has lead to a lot less arguing or n8gative oulcomes, Page 7
Ahimsa Trustees. Report During the perlod ol April 2024 lo March 2025 Y had a total of 11 Partner referrals from the High Risk. High Harm Project. Of thes8 3 were from MARAC, 7 from Probation and 1 from Children's SeNices. Of these clients 0% of them Dedined our support or consislenlly CancelledlDid Nol Attend. 55•/0 of the clients engaged for belween 1-3 months, 27% engaged for belween >6 months and 18% engaged for 6+ months with our worker. At the start of April 2024 we already had 4 clients open on our system, 25% continued to Yrk with us for anolh8r 1-3 months and 750/0 worked with us for over 6 months. Looking at the type of engagement with these clients 90% was face to face ses51on$. Looking at the peric of April 2024 to March 2025 we received 13 Referrals for this project. 3 Of Ihese referrals came from The Zone, 1 came via Social Services, 1 came from Achievement Training. 1 from PIyTnoulh Schools, 1 from our within Ahimsa, 2 were self referrals, 1 Irom Housing, 1 from PCC, 1 Irom a parent and one from the Out ol Court Re501ution Cenlre. Within the year 24-25 we recruited a new team for this project and as a result they did not start seeing dients until Sepiember 2024. We did have one client engaged before April 2024 who continued on for another 9 months. Of the referrals we received in this time fram8 38% of clients DeclinedlDld Not Attend and were subsequently closed. 23•/0 of clients engaged for 1-3 months, 31 % of cllents engaged for 34 months and 89/0 engaged for 6+ months. Looking at the type of engagement these clients accessed, 100°k of support was face lo face. During the time frame of April 2024 to March 2025 we had 8 referrals to our Inside Out Partner worker. Of these 2 were Self Referrals, 2 were from the Out of Court Resolution Centre, 1 was from Social Services, 1 from PCC, 1 from a School and 1 from Achievement Training. Looking al lenglh of engagement with these clients 370A DeclinedlDid Not Attend support. 26% attended for 1-3 months and 37.kn attended for 34 months. Structure, governance and management Nature of governlng document The charity is controlled by its govemlng document, a deed of Ifust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. Page 8
Ahimsa Trustees. Report Oryanlsatlonal structure Changes inlemally to Ahimsa Following a change of CEO in August 2023 Rebecca has continued to service the oiganisation as CEO for the 2024125 yearl Ahimsa continues to ensure Ihe stability of the core provision remains at the forefront of our Business Plan, However, Ahimsa recognises ils unique position as a grass roots organisalion. with a unique intègrated provision rooted in reflection, receplivily and love, encouraging healthy and loving relationships. Ahimsa also recognises its unique slrenglhs with a highly skilled and experienced team, wrth extremely low attrition rate5, and is very grateful to the hard work and dedictaion of ils entire team. Our team days in Ihe year have built on this team strength and given us time lo reflect arKI improve our seplice offerings. whilst also suporting our team. Dlsclo8ure of infomiation to auditor Each Iruslee has taken steps that they oughl lo have laken as a trustee in order to rnake themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm Ihal there is no relevant infomialion thal they know of and of which they know the auditoi is unaware. The annual report was approved by Ihe trustees of the charity on fd414iJ... and signed on its behalf by.. Ms Ilona Rosson-Jones Chairman and trustee Page 9
Ahlmsa Independent Examinerfs Report to the trustees of Ahimsa {'the Company.) I report to the charty trtjstees on my examination of the accounts of the Company fof the year ended 31 March 2025. Responslbilities and ba318 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 fequirements of the Companies Act 20r ('the 2006 Act.). Having satlsfied 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 accounls as carried oul under section 145 of the Charities Act 2011 {'Ihe 2011 ACY). In carrying out my examination I have followed Ihe Dire¢ts'ons given by the Charrty Commission under sedion 145(5)(bl of the 2011 Act. Independent examlner'8 8tatement Since the Companys gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of Westcotts (SWI LLP, which is one of the listed bodies. I have completed my examinalion. I confirm that no matters hav8 come to my attention in connection with the examination giving me cause lo believe.. 1. accounllng records were nol kepi In respecl of Ahlmsa as required by section 388 of the 2006 Act,. or 2. the accounts do not accord with those records,. or 3. the accounts do not comply with Ihe accounting requirements of section 396 of the 2006 Ad other than any requirement that the accounts giv8 a 'true and lair 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 charrties [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 concems and have come across no other matters in connection with the examination to which attention should be drawn In thls Teport in order to enable a proper underslandlng of the accounts to be reached. Matthew Keane FCCA Independent Examiner Westcotts (SW) LLP Ptyrn House, 3 Longbridge Road Marsh Mills Plymouth Devon PL6 8LT /..8...1.2.:.2. Page 10
Ahimsa ststement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Lossesl Unrestricted fund8 Restricted funds Total 2025 Total 2024 Not• Income and Endowments from: Donations and legacies Charitable activities Other trading activrties Investment income 224,973 18.620 12,000 417 233,085 458,058 18.620 12,000 417 220,349 9,429 262 Total income 256,010 233,085 489.095 230,040 Expenditure on: Charitable activities 109,200 233,085 342,285 278,622 Total expenditure 109.200 233,085 342,285 278,622 Net incomellexpenditure) Net movement in funds 146.810 146,810 48,582 146,810 146,810 (48,582) Ro¢onclllatlon of fund8 Total funds brought fopNard Total funds carried forward 14 76.705 78,705 223,515 125.287 223,515 76,705 All of the charity's acliviti8s derive from continulng operations during the above Mio periods. The funds breakdown for 2024 is shown in note 14. The notes on pages 13 to 21 form an integral part of these financial statements. Page11
Ahimsa (Registration number: 02455838) Balance Sheet as at 31 March 2025 2026 2024 Note Fixed assets Tangible assets 14,392 11,138 Current assets Debtors Cash al bank and in hand 12 15,592 226,869 5,136 70.614 242,461 75,750 Credltors: Amounts falllng due wlthln one year Net curront assets 13 33.338 10.183 209,123 65,567 Net assets 223.515 76,705 Fund8 of tho charlty: Unrestrlctod Income fund• Unreslricled funds 223,515 76,705 Total fund8 14 223,515 76,705 For the financial year ending 31 March 2025 the charity was enlilled to exemptlon from audit under sedion 477 of the Companies Act 2006 relatsng io small companies. Directors, responsibilrties.. The members hav8 not required the charity lo obtain an audit of rts accounts for the year in question in accordanc8 With section 476,. and The directors acknowledge their responsibilities for Complying with the requirements of the Act with respecl lo a¢¢ounting records and Ihe preparation of accounts. al *a!ements on pages 11 to 21 were approved by the trustees, and aulhorised for issue signed on their behalf by.. M5 Ilona Rosson-Jones Chairman and trustee The notes on pages 13 to 21 form an integral part of these financial statements. Page 12
Ahlmsa Notes to the Financial Statements for the Year Ended 31 March 2025 1 Charfty Sta* The charity is Ilmited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards Ihe assets of the charity in the event of liquidation. The address of ils registered office is.. Unil 16 Craigi8 Drive Plymouth PL13JB 2 Accountlng policies ststement of compllance The financial statements have been prepared in accordance wrth 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 IFRS 1021) (issued in October 2019) - (Charilies SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic ol Ireland (FRS 102) and the Companies Act 2006. Basls of preparation Ahimsa meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised al historical cost or Iransaclion value unless otheiSe stated in the relevant accounting policy notes. Golng concern The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity. Page13
Ahimsa Notes to the Financial Statements for the Year Ended 31 March 2025 Income and endowments All incoming resources are included in the statement of financial activities when entitlement has passed to the charity.. il is probable that the economic benefits associated with the transaction will flow to the charity and the amounl can be reliably measured. The following specific policies are applied to particular ¢alegories of income,. income from donations or grants is recognised when there is evidence of entillernent to the gill, receipt is probable and ils 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 amounls are induded for the contribution of general volunteers. income from contracts for the supply of seNices is recognised with the delivery of the contracted service. This is classified as unreslricled funds unless there is a conlraclual requirement for it to be spenl on a particular purpose and returned If unspent, in which case il may be regarded as restricted. Investment income Inveslmenl income is recognised onc£ the amount has been reliably valued and once entitlemenl has passed to the charity. Expendlture Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates., expendllure on ralsing funds Includes the costs ol all fundraising activities, events, non-charitable Ifading acllvllies. and the sale of donated goods. expenditure on charitable activities includes all costs InCUrd by a charity In undertaking activities that further ils charitable aims for the benefit of its beneficiaries. including those support Costs and costs relating lo the governance of the charlty apportioned lo charitable aclivilies. other expenditure includes all expenditure that is nerther related to raising funds for the charity nor part of its expenditure on charitable adivities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocat8d directly to that activity. Shared costs are apportioned belween the activities they contribute to an a reasonable, Justifiable and consistent basis. Page 14
Ahimsa Notes to the Financial Statements for the Year Ended 31 March 2025 Tangible fixod assets Tangible assets are initially recorded at cost. and subsequently stated at cost less any accumulated depreciation and important losses. Any tangible assets carried at revalued amounts are fecorded 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 revaluation, is recognised in other recognised gain and losses. unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial aclivilies. A decrease in the carrying amount of an asset as a result of revaluation. is recognised in other recognised gains and losses. ex¢epl lo which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the slalement ol financial activities. Depreciatlon and amortisation Depreciation is provided on tangible fixed assets so as to write off the cosl or valualion, less any estimated residual value, over Iheir exp8Cted useful economic life as follows.. A98et cla88 Fixtures and fittings Equipment Oepreclatlon method and rat• 250/0 reducing balance 100/0 reducing balance Fund 8tructure Unrestricted lunds ar8 avallable for use al the discretion of the trustees to further any ol the charitls purposes. Restricted funds are subjected to restriclions on Iheir expendilure declared by the donor or through the terms of an appeal, and fall into one of the Iwo sub-classes.. restricted income funds or endowment funds. Penslons and other post rellrement obligatlon$ Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a dUCtIon in future payments or a cash refund. When contributions are not expect8d to be settled wholly within 12 months of the end of the reporting date in which the employees render the related seThi¢e. the liability 1$ measured on a discounted present value basis. The unwinding of the discount Is recogni5ed as an expense in Ihe period in which it arises. Page 15
Ahimsa Notes to the Financial Statements for the Year Ended 31 March 2025 Flnanclal Instruments Recognition and measurement A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instrurnents are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected lo be paid or received and not discounted. Debt inslrumenls are Subsequently measured at amortised cost. 3 Income from donations and legacles Unrestrlct•d fund8 General R•$trlcted funds Total 2025 Total 2024 Donations Cafcass Donations and training events National Lottery grant Plymouth City Council H Smith Foundation Small charitable grants 600 489 439 439 52,500 310,119 60,000 35.000 52,500 180,585 129,534 60,000 35,000 159,260 60,000 224,973 233,085 458,058 220,349 4 Income from charitable activities Unrestrlcted funds General Total 2025 Total 2024 Contributions from clients 18.620 18,620 9,429 S Income from other trading activiti•• Unrestricted funds General Total funds Total 2024 Events Income.. Conferences and similar events 12.000 12,000 12,000 12,000 Page 16
Ahimsa Notes to the Financial Statements for the Year Ended 31 March 2025 6 Investment income Unrestrlctsd funds General Total 2025 Total 2024 Interest receivable on bank deposrts 417 417 262 7 Expenditur• on charitable •ctivitl•8 Unrestricted funds General Restricted funds Total 2025 Total 2024 Noto Activities undertaken dlrectly Allocated support costs Governance costs 84.202 77,151 161.353 124,555 20,927 4,071 155,934 176,861 4,071 150,430 3,637 109,200 233,085 342,285 278,622 8 Analysls of governance and support costs Support co•ts allocated to ¢h•rftabl• a¢tivitie• Total 2025 Total 2024 Staff costs Premises costs Admin costs General costs 130,145 28,600 11,379 6,737 116,033 15.088 15,044 4.265 176,861 150.430 Page 17
Ahimsa Notes to the Financial Statements lor the Year Ended 31 March 2025 Governanc• co•ts Total 2025 Totsl 2024 Independent examination fees Olher fees paid to examiners 1,490 2,581 1,340 2,297 4,071 3,637 9 Truste•s rernuneration and expenses During the year the charlty made the followlng transactions wlth trustees.. MS Rose Banfield £16 (2024.. £82) of expenses were reimbursed to Ms Rose Banfleld durlng the year. Expenses have been reimbursed during the period as noted above. No Irustees, nor any persons connected with them, have received any remunerats'on from the charity during the year. No Iruslees have received any other benefits from the charlty during the year. 10 Staff costs The aggregate payroll costs were as follows: 2025 2024 Staff costs durlng the year were: Wages and salaries Social security costs Pension costs 258,727 11,379 4.327 200,728 8,732 3.622 274,433 213,082 The monthly average number of persons {including senior management I leadership team) employed by the charity during the year was as follows.. 2025 No 14 2024 Average head count 12 No employee received emoluments of more than £60,000 during the year. Page 18
Ahimsa Notes to the Financial Statements for the Year Ended 31 March 2025 11 Tanglble fixed as80t8 Flxtures and rIng8 Equlpment Total C08t Al 1 April 2024 Additions 13,948 600 32,054 4.210 46,002 4,810 At 31 March 2025 14,548 36,264 50.812 Depreciation At 1 April 2024 Charge for Ihe year At 31 March 2025 13,035 253 21,829 1,303 1,556 13,288 23,132 36.420 Net book value At 31 March 2025 1.260 13.132 14.392 At 31 March 2024 913 10.225 11,138 12 Debtors 2025 2024 Trade debtors Prepayrnents 12,490 3,102 475 4,661 15.592 5.136 13 Creditorn: amounts falling due wlthln one year 2025 2024 Accruals Swal security and other payroll creditors Other creditors 3,984 8,780 20,574 3,705 6,478 33,338 10.183 Page 19
Ahimsa Notes to the Financial Statements for the Year Ended 31 March 2025 14 Funds Balance at 31 March 2025 Balance at 1 Aprll 2024 Incoming resourceg Resources expended Unrestricted funds General fijnds 76,705 221,010 <109,200> 188,515 Restricted fund• Inside Out Pfogramme IOM - High Risk High Hami IMATAC) The National Lottery Community Fund - Reaching CommunilieslPartnerships 40,466 (40,466) 140.119 (140,119) 52,500 52,500 233.085 233,085 Total fund• 76.705 342,285 188.515 Balance at 8alanco at 31 March 2024 Incoming Resource8 resources expended 2023 Transfers Unre8lrlcted funds General General funds 80,446 80,780 (84,187) {334) 76,705 Ro8tri¢ted funds Insld8 Out Programme IOM - High Risk High Harm (MATAC) 44,841 25,594 {70,435) 123,666 124,000 334 44,841 149,260 194,435 334 Total fundg 125,287 230,040 278,622 76,705 Page 20
Ahimsa Notes to the Financial Statements for the Year Ended 31 March 2025 15 Analysis of net assets between funds Unrestricted funds General Total funds at 31 March 2025 Tangible fixed assets Current assets Current liabilities 14,392 242.461 {33.338 223,515 14,392 242.461 33.338 Total net assets 223,515 Unfestrlcted funds General Total fund8 at 31 March 2024 Tangible fixed assets Current assets Current liabilities 11,138 75,750 10.183 11,138 75,750 10.183 Total net assets 76,705 76,705 16 Relatod p•rty tran$actlon• There were no related party transactlons in Ihe year. Page 21