Through Unity - Charities report - 18.1

REGISTERED COMPANY NUMBER: 06459522 (England and Wales)

REGISTERED CHARITY NUMBER: 1127016

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2017

FOR

THROUGH UNITY

(A COMPANY LIMITED BY GUARANTEE)

THROUGH UNITY

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2017

Page

Reference and Administrative Details

1

Report of the Trustees

2 to 5

Independent Examiner's Report

6

Statement of Financial Activities

7

Balance Sheet

8

Notes to the Financial Statements

9 to 13

THROUGH UNITY

REFERENCE AND ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31 DECEMBER 2017

TRUSTEES

Dr Alexander Pascoe (Chairman)

Joeine Fearon

Yvonne Lawson

Laura Boyd (resigned 30.11.17)

Paul Lucraft (appointed 15.1.18)

David Angell (appointed 15.1.18)

Robin Lockhart (appointed 15.1.18)

Trustees retiring by rotation

In accordance with Articles 24 and 25 of the Articles of Association, at each annual general meeting one-third of the trustees

or nearest to one third, must retire from office.

REGISTERED OFFICE

61 Spencer Road

London

E17 4BD

REGISTERED COMPANY NUMBER

06459522 (England and Wales)

REGISTERED CHARITY NUMBER

1127016

INDEPENDENT EXAMINER

Cox Costello & Horne

Chartered Accountants and Tax Advisors

4th & 5th Floor

14-15 Lower Grosvenor Place

London

SW1W 0EX

CHIEF EXECUTIVE

Robin Lockhart

THROUGH UNITY

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2017

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 December 2017. 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 2015).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Our Vision

A society which recognises the terrible anguish and loss suffered by people who have been bereaved by violent crime;

which takes responsibility for helping them in seeking justice and managing their grief.

Our Values

- Passion - Driving forward what we believe

- Honesty - Speak openly & truthfully

- Leadership - Leading by example

- Action - Making a difference

- Respect - Sensitive & compassionate

- Opportunity - Changing lives

- Fairness and Justice

Our Mission

Through Unity ... our voice is louder!

We believe that society must take responsibility for the terrible anguish and loss suffered by people who have been

bereaved by violent crime.

We believe that society must take responsibility for helping all victims to seek justice and come to terms with their loss.

Through our counselling and other services we provide vital support for victims and links to all the other agencies and

organisations that victims will encounter in order to manage this process.

We provide friendly, accessible and pro-active counsel to victims.

Significant activities

Through Unity operates as a charity dealing with the issues relating to homicide particularly of young people. The charity

aims to provide the following:

- Facilitate educational training;

- Support to families bereaved by homicide;

- Raise awareness of issues arising from knife, gun and gang crime;

- Promote values and safety amongst children and young people up to the age of 25 years;

- Provide advocacy, advice or information; and

- Support and promote the rights of victims.

Public benefit

The objectives and activities, and achievement and performance sections of this report clearly set out the activities which

Through Unity undertakes for the public benefit.

The trustees confirm that they have complied with the duty in section 4 of the Charities Act 2006 to have due regard to public

benefit guidance published by the Commission in determining the activities undertaken by the charity.

Private benefits are purely incidental as they are a necessary by-product of carrying out the charity's aims.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Through Unity has been able to sponsor the following activities during the reporting year:

-

Family Days for peer support activities. The coalition of families has formed a self-help group and come together regularly benefiting from discussing their situations and coping mechanisms;

-

Provision of relaxation therapies;

-

Referrals and signposting to PTSD counsellors;

-

Supporting families through application to the Criminal Injuries Compensation Authority;

-

Enhanced confidence and presentation skills for those family members participating in the Knife Awareness Programme; and

-

Supporting young people affected by knife crime and violence in a project, interviewing key influential personnel and experts in the field - including other peers who have been directly impacted.

FINANCIAL REVIEW

Principal funding sources

Through Unity main sources of funding is derived through donations and grants from the general public and charitable

organisations.

Reserves policy

It is always difficult to plan or develop services within a voluntary organisation, with its constant need to find funding and in

an atmosphere of insecurity of long-term funding agreements.

Our reserves policy is set to ensure our work is protected from the risk of disruption at short notice due to a lack of funds,

whilst at the same time ensuring we do not retain income for longer than required.

It is the policy of the charity to maintain unrestricted funds, which are free reserves of the charity. The purpose of maintaining

unrestricted funds is to cover:

- meet financial commitments when they arise

- designated projects to be undertaken when appropriate

- administration and support costs for the charity

- sufficient promotion of its objects

The trustees consider it prudent that unrestricted reserves should be sufficient:

- to cover 3 months administration and support costs

The reserves policy is kept under periodic review and reserves levels will be adjusted as perceptions of risk and other

factors change.

As at 31 December 2017, the unrestricted funds stood at £50,710 (2016: £43,442).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Through Unity incorporated on 21 December 2007 and is governed by its Memorandum and Articles of Association. At the

AGM held on 20 November 2008, the Memorandum and Articles of Association were amended and new Memorandum and

Articles of Association were adopted by special resolution registered at Companies House on 19 December 2008.

Charity status

Through Unity is a charitable company limited by guarantee, as defined by the Companies Act 2006, and is a registered

charitable company with the Charity Commission.

Through Unity was registered as a charity on 2 December 2008.

Membership

Through Unity membership under the Articles of Association is open to other individuals or organisations who apply in the

form required by the charity and are approved by the trustees. The trustees may establish classes of membership with

different rights and obligations although such rights or obligations can only be varied by the pre-requisite number of

members. Members guarantee to contribute an amount not exceeding £10 to the assets of the charity in the event of

winding up.

Financial statements

The financial statements comply with the Statement of Recommended Practice (SORP) - Accounting and Reporting by

Charities as revised in 2005, the Charities Act 2011, the Companies Act (2006) and the Charities (Accounts and Reports)

Regulations 2008. The trustees' report and financial statements are submitted to the Charity Commission following approval

by the membership at the AGM.

Recruitment and appointment of new trustees

Trustees are appointed under the terms of the Articles of Association. The number of trustees shall be not less than three

but shall not be subject to any maximum.

Organisational structure

The trustees' oversee the governance framework. The trustees delegate operational responsibility for certain aspects of the

charity's activities to the Chief Executive. The Chief Executive is responsible for the provision of the charity's services, and

also for ensuring that the services are delivered in accordance with the policies laid down by the trustees and the objectives

of the charity.

Induction and training of new trustees

The trustees offer a wide range of skills and experience essential to the good governance of the charity. On an informal

basis, new trustees undergo orientation to brief them on their legal obligations under charity and company law, the content

of the Memorandum and Articles of Association and decision making process, meet key persons of the charity, the business

plan and recent financial performance of the charity. Trustees are encouraged to attend appropriate external training events

where these will facilitate the undertaking of their role and other aspects of Through Unity's work. The trustees review their

written procedures in line with all other procedural documents on a regular basis.

Related parties

The trustees are aware of the guidance given by the Charity Commission, including the risk posed by transactions with close

family members, and are of the opinion that no transactions have arisen concerning related parties.

Through Unity knows or has reasonable cause to believe that there is no registrable person or registrable legal entity in

relation to the charity.

Indemnity insurance

Under the terms of the Articles of Association the trustees shall be indemnified out of the assets of the charity against any

liability incurred by him/her in defending any proceedings in which judgement is given in their favour. To mitigate any

potential costs arising from such proceedings, the charity has obtained the necessary indemnity insurance.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to

small companies.

Approved by order of the board of trustees on 31 July 2018 and signed on its behalf by:

Dr Alexander Pascoe - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

THROUGH UNITY

Independent examiner's report to the trustees of Through Unity ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2017.

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

Michael F Cox FCA

Institute of Chartered Accountants in England and Wales

Cox Costello & Horne

Chartered Accountants and Tax Advisors

4th & 5th Floor

14-15 Lower Grosvenor Place

London

SW1W 0EX

29 September 2018

THROUGH UNITY

STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 DECEMBER 2017

31.12.17

31.12.16

Unrestricted fund

Restricted fund

Total funds

Total funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

967

-

967

80

Charitable activities

Advocacy, advice or information

61,941

-

61,941

71,980

Investment income

2

-

-

-

12

Total

62,908

-

62,908

72,072

EXPENDITURE ON

Charitable activities

Advocacy, advice or information

55,640

-

55,640

57,786

NET INCOME

7,268

-

7,268

14,286

RECONCILIATION OF FUNDS

Total funds brought forward

43,442

-

43,442

29,156

TOTAL FUNDS CARRIED FORWARD

50,710

-

50,710

43,442

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

THROUGH UNITY (REGISTERED NUMBER: 06459522)

BALANCE SHEET

AT 31 DECEMBER 2017

31.12.17

31.12.16

Notes

£

£

CURRENT ASSETS

Cash at bank

50,710

43,442

NET CURRENT ASSETS

50,710

43,442

TOTAL ASSETS LESS CURRENT LIABILITIES

50,710

43,442

NET ASSETS

50,710

43,442

FUNDS

7

Unrestricted funds

50,710

43,442

TOTAL FUNDS

50,710

43,442

The charitable company is entitled to exemption from audit under

Section 477 of the Companies Act 2006 for the year ended 31 December 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended

31 December 2017 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

special provisions of Part 15 of the Companies Act 2006 relating to

charitable small companies.

The financial statements were approved by the Board of Trustees on 31 July 2018 and were signed on its behalf by:

Dr Alexander Pascoe -Trustee

THROUGH UNITY

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2017

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 financial statements in accordance with the Financial

Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)', 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. Assets and

liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant

accounting policy note(s).

The date of transition to FRS 102 was 1 January 2015 and in preparing the financial statements, the Board of

Trustees have considered whether the accounting policies required by the standard require the restatement of

comparative information. No adjustments were required as a result of the transition to FRS 102.

Preparation of the financial statements on a going concern basis

The financial statements are drawn up on the going concern basis which assumes Through Unity will continue in

operational existence for the foreseeable future. The Board of Trustees have given due consideration to the working

capital and cash flow requirements of Through Unity. The Board of Trustees consider Through Unity's current and

forecast cash resources to be sufficient to cover the working capital requirements of the charity for at least 12

months from the date of signing the financial statements.

Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the

item(s) of income have been met, it is probable that the income will be received and the amount can be measured

reliably. Income received in advance of a service is deferred until the criteria for income recognition are met. Income

arises in the United Kingdom.

Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the

charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable

that the income will be received and the amount can be measured reliably and is not deferred.

Gifts in kind are valued at estimated value to the charity. They are included in the charity's financial statements if the

estimated value is in excess of £500.

Interest receivable on funds held on deposit is included when receivable and the amount can be measured reliably

by the charity; this is normally upon notification of the interest paid or payable by the bank.

Unrestricted charitable donations are recognised in the financial statements when the charitable donation has been

received, or if, before receipt, there is sufficient evidence to provide the necessary certainty that the donation will be

received and the value of the incoming resources can be measured with sufficient reliability.

Donated professional services and facilities are recognised as income when the charity has control over the item,

any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the

charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities

SORP (FRS 102), the general volunteer time is not recognised. On receipt, donated professional services and

facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have

been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a

corresponding amount is then recognised in expenditure in the period of receipt.

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.

Taxation

The charity is an institution within the meaning of the Charities Act 2011 and as such is a charity within the meaning

of Section 506(1) of the Taxes Act 1988. Accordingly, the charity is potentially exempt from taxation in respect of

income or capital gains within categories covered by Section 505 of the Taxes Act 1988 or Section 256 of the

Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied exclusively to charitable

purposes. The charity receives no similar exemption in respect of Value Added Tax.

The charity is an institution which is established for charitable purposes within the meaning of the Charities Act 2011

and as such is a charity within the meaning of Para 1 of Schedule 6 to the Finance Act 2010. Accordingly, the charity

is potentially exempt from taxation in respect of income or capital gains received within categories covered by

Sections 478-488 of the Corporation Tax Act 2010 (formerly enacted in Section 505 of the Income and Corporation

Taxes Act 1988) or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or

gains are applied to exclusively charitable purposes. The charity receives no similar exemption in respect of Value

Added Tax. For this reason the charity is generally unable to recover input VAT it suffers on goods and services

purchased. The charity is not registered for VAT, as the trustees consider the charity's sources of income are exempt

from VAT. VAT is included within the attributable cost under resources expended.

Fund accounting

Unrestricted funds are donations and other income received or generated and can be used in accordance with the

charitable objectives at the discretion of the trustees. Designated funds are included within unrestricted funds and

are earmarked by the trustees for particular purposes.

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. Expenditure which

meets these criteria is charged to the fund together with a fair allocation of management and support costs.

Transfers are made from unrestricted to restricted funds to cover any overspends on restricted projects during the

year where the cost will not be met by the funder. Transfers between restricted funds and from restricted to

unrestricted funds are made with the permission of the funder.

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

Financial instruments

Financial assets (including cash and debtors) and financial liabilities are recognised when the charity becomes a

party to the contractual provisions of the instrument. Additionally, all financial assets and liabilities are classified

according to the substance of the contractual arrangements entered into.

Financial assets and liabilities are initially measured at transaction price (including transaction costs) and are

subsequently remeasured where applicable at amortised cost.

Financial assets include cash, trade debtors, other debtors, prepayments and accrued income.

Financial liabilities include trade creditors, other creditors, accruals and deferred income.

2.	INVESTMENT INCOME

31.12.17

31.12.16

£

£

Deposit account interest

-

12

3.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2017 nor for the year ended

31 December 2016.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2017 nor for the year ended

31 December 2016.

4.	STAFF COSTS

The average monthly number of employees during the year was as follows:

31.12.17

31.12.16

Advocacy, advice or information

1

1

No employees received emoluments in excess of £60,000.

5.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted fund

Restricted fund

Total funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

80

-

80

Charitable activities

Advocacy, advice or information

71,980

-

71,980

Investment income

12

-

12

Total

72,072

-

72,072

EXPENDITURE ON

Charitable activities

Advocacy, advice or information

57,786

-

57,786

Total

57,786

-

57,786

NET INCOME

14,286

-

14,286

RECONCILIATION OF FUNDS

Total funds brought forward

29,156

-

29,156

TOTAL FUNDS CARRIED FORWARD

43,442

-

43,442

6.	ANALYSIS OF NET ASSETS BETWEEN FUNDS

31.12.17

31.12.16

Unrestricted fund

Restricted fund

Total funds

Total funds

£

£

£

£

Current assets

50,710

-

50,710

43,442

7.	MOVEMENT IN FUNDS

At 1.1.17

Net movement in funds

At 31.12.17

£

£

£

Unrestricted funds

General fund

43,442

7,268

50,710

TOTAL FUNDS

43,442

7,268

50,710

Net movement in funds, included in the above are as follows:

Incoming resources

Resources expended

Movement in funds

£

£

£

Unrestricted funds

General fund

62,908

(55,640

)

7,268

TOTAL FUNDS

62,908

(55,640

)

7,268

Comparatives for movement in funds

At 1.1.16

Net movement in funds

At 31.12.16

£

£

£

Unrestricted Funds

General fund

29,156

14,286

43,442

TOTAL FUNDS

29,156

14,286

43,442

Comparative net movement in funds, included in the above are as follows:

Incoming resources

Resources expended

Movement in funds

£

£

£

Unrestricted funds

General fund

72,072

(57,786

)

14,286

TOTAL FUNDS

72,072

(57,786

)

14,286

8.	RELATED PARTY DISCLOSURES

Catalyst in Communities Limited - charity CEO is a director

The charity contracted the services of the CEO through the related party in the amount of £17,400 (2016: £17,400).

9.	ULTIMATE CONTROLLING PARTY

The charitable company is limited by guarantee and has no share capital. The charitable company is controlled by its

members as a group and consequently there is no ultimate controlling party.

10.	COMPANY LIMITED BY GUARANTEE

The charitable company is limited by guarantee and has no share capital. Every member of the company undertakes

to contribute to the assets of the company in the event of its being wound up, for payments of the debts and liabilities

of the company, such amount as may be required, not exceeding £10.