Charity Registration No. 1088792
Company Registration No. 04126612 (England and Wales)
GROW ORGANISATION
(A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
GROW ORGANISATION
(A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
N Highton
S Barratt
K Coleman
K Kirby
(Appointed 28 October 2025)
L Wallace
(Appointed 28 October 2025)
M Bell
(Appointed 28 October 2025)
C Gibbard
(Appointed 4 February 2026)
Secretary
J Jones
Charity number
1088792
Company number
04126612
Registered office
Chatham Villas
1 Chatham Street
Rotherham
S65 1DP
Independent examiner
A Careless ACA
Hart Shaw LLP
Europa Link
Sheffield Business Park
Sheffield
S9 1XU
Bankers
Unity Trust Bank
Nine Brindley Place
4 Oozell's Square
Birmingham
B1 2HB
GROW ORGANISATION
(A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL)
CONTENTS
Page
Trustees' report
1 - 6
Independent examiner's report
7
Statement of financial activities
8
Balance sheet
9
Notes to the accounts
10 - 21
GROW ORGANISATION
(A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL)
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2026
- 1 -

The trustees present their annual report and financial statements for the year ended 31 March 2026.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's articles, the Companies Act 2006 and “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
Activities

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake as demonstrated in the following:

Volunteers:

GROW recognises that the quality and variety of work within GROW makes it an ideal placement for volunteers. The charity is grateful for the efforts of its volunteers who are involved in service provision. GROW currently has 6 volunteers.

Young Women’s Service (Rotherham and Barnsley)

The young women’s service works with girls and young women from 13-24 to provide holistic support for young women who are experiencing complex mental health difficulties or at risk of entering the criminal justice service.

Funded by: Triangle Trust, Pilgrim Trust, SYCF / ICB

Women’s Justice Service (Rotherham and Barnsley)

The Women’s Justice Service supports the prevention, rehabilitation and resettlement work for women involved in the Criminal Justice System. GROW provides holistic, inclusive services for women, by women.

Funded by: Ministry of Justice / Changing Lives

Post Abuse Support Service (Rotherham)

The Post Abuse Support Service (PASS) provides Trauma Focused therapeutic interventions that support recovery for girls and women who have experienced child and/or adult sexual abuse or exploitation.

Funded by: Rotherham MBC, RDASH-NHS Foundation Trust, National Lottery / Changing Lives

Hear Her Voice Support Service (Barnsley)

The Hear Her Voice Support Service is an after-crisis support service for women and their children who have previously been subjected to domestic abuse.

Funded by: Barnsley MBC

Learning and Development (Rotherham and Barnsley)

The Learning and Development Service works with women, girls and community organisations in Rotherham and Barnsley to create accessible learning opportunities.

Funded by: GROW, Rotherham MBC

Core Costs Grant

The purpose of the grant is to provide funding for Core Costs of women’s community sector organisations to enable them to sustain, improve or further develop existing quality support to women in contact with or at risk of encountering the criminal justice system.

Funded by: Ministry of Justice

Barnsley Mental Health Innovation Fund

The funding established a woman only peer support group to raise awareness of emotional and mental health matters and offering a range of art and therapeutically beneficial activities that will seek to build interest in hobbies and activities that will help the women long term as alternative coping strategies, by building skills and develop a sense of achievement.

Funded by: Barnsley MBC / South Yorkshire Integrated Care Board

GROW ORGANISATION
(A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL)
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -

Accelerator

The project delivered bespoke, trauma-informed support to girls and young women aged 16–24 Barnsley and Rotherham. Support offered included 1:1 sessions, trauma stabilisation, creative therapies, walking and talking, and group activities. The project prioritises safety, empowerment, and resilience, helping girls and young women overcome complex challenges, become closer to and/or connect with education or employment, build confidence and wellbeing addressing barriers and inequality and exclusion.

Funded by: South Yorkshire Integrated Care Board/South Yorkshire Community Foundation

Multiplier

Our project worked with women and girls 16 years and over residing in the Rotherham area, offering learning and development opportunities which integrated numeracy-based activities within relevant life activities. The programmes have also offered the opportunity for Women and Girls to achieve AQA Accreditation.

Funded by: Rotherham MBC

Other Small Grants, Contracts and Donations

Over the last year GROW has received several small grants, contracts and donations which has enabled GROW to enhance and extend this year's offer for women and girls:

- Rotherham Hospice

- Unison - to support GROW work in Rotherham

- Voluntary Contributions from individuals

Achievements and performance

During 2025/2026, GROW provided support to 748 women aged 18 and over, and to 56 young women and girls. GROW has continued to provide flexible, trauma informed support that responds to the complexity of women’s and girls’ lives across all our services.

The frontline delivery team increased from 9.7 FTE to 10.4 FTE during 2025/2026, reflecting successful income generation and investment in service capacity.

Over the last 12 months, the organisation has experienced several staffing changes as team members moved on to new opportunities, requiring careful management to ensure service continuity.

The Board and Senior Management Team extend their thanks to staff for maintaining high-quality, uninterrupted services during a period of organisational change, with minimal disruption to service users.

Organisation Structure

During the year, GROW introduced two new roles: Business Services Coordinator and Learning and Development Worker. These appointments strengthened organisational infrastructure, supported internal progression, and increased delivery capacity.

GROW continues to invest in specialist capacity through a Funding and Organisational Development Consultant to support sustainability, growth and strategic planning.

Several contracts concluded during the financial year, successfully concluding by either reaching or exceeding targets.

GROW ORGANISATION
(A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL)
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -

Key achievements

- South Yorkshire Women’s Partnership – GROW continues to be part of the partnership, led by Changing Lives, and including Together Women. The partnership oversees and delivers the community provision for Women in the Criminal Justice system. GROW covers Rotherham and Barnsley.

- GROW continues to be an active member of the Trauma and Resilience Partnership Hub, providing a holistic support pathway for Stovewood CSE Survivors.

- GROW continues to be part of the strategic Influencing Group for STAGE Project, consisting of cross-party MP’s and members of the House of Lords, national charities, and key stakeholders.

- GROW was successful in securing the Rotherham MBC Post Abuse Support tender.

- The new Xero Financial Management system went live in April 2025.

- The external pay review was completed – GROW is now aligned with the NJC Pay Structure.

- GROW is now accredited with the Real Living Wage Foundation.

- GROW progressed its strategic development by advancing the review of its Business Plan and Funding Strategy to support long-term sustainability and service growth.

- Board capacity was strengthened through the appointment of four new trustees during the year.

- Partnership and collaborative working in Barnsley significantly increased awareness of GROW’s services and contributed to higher referral levels.

- A full review of organisational policies was initiated to strengthen governance, consistency and compliance. This work will be completed within the next 12 months.

- A new Worker Induction Workbook was introduced and continues to be developed to support workforce consistency and practice standards.

- GROW has become an AQA accreditation centre, increasing access to accredited learning opportunities. Within our first 6 months 60 women engaged in GROW services and the wider community completed 151 AQA-accredited courses.

- Pathfinder events were delivered to increase engagement and visibility.

- GROW celebrated International Women’s Day across Rotherham and Barnsley through a programme of events.

- GROW achieved Cyber Essentials accreditation, strengthening its digital resilience and information security.

- The organisational structure continued to support responsive service delivery, underpinned by robust internal systems and procedures.

- Staff continue to attend training to increase their knowledge and understanding, and confidence about issues impacting on the lives of South Yorkshire women and their families.

- GROW has continued to maintain and develop strategic partnerships to inform service delivery and strengthen local and regional influence.

- GROW continued to respond to the needs of diverse communities, ensuring inclusion remained integral to service design and delivery.

- Through representation on a range of strategic groups and Boards, GROW has ensured the needs and aspirations of women and families are heard to and inform the development of policy and service development/delivery.

GROW ORGANISATION
(A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL)
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
Financial strategy

The charity will update its funding strategy to distinguish clearly between essential services and added-value provision, while continuing to pursue existing and emerging opportunities. Securing longer-term core funding remains a strategic priority to strengthen organisational sustainability and support the effective delivery of current and future services.

Fundraising

Currently fundraising is only a small part of the charity's income but will be continued as much as possible in the future as every penny helps further the charity's objectives.

Changes in fixed assets

The movements in fixed assets during the year are set out in the notes to the financial statements.

Financial review

GROW manages its financial resources to achieve the greatest possible benefit for the communities it serves. The organisation is committed to high standards of stewardship, accountability and professional competence, and continues to develop a coherent funding strategy that supports long-term sustainability while remaining aligned to its mission, ethos and model of practice. GROW has also agreed a reserve to provide for potential sick pay, maternity pay and redundancy costs.

Reserves policy

It is the policy of the charity to maintain unrestricted funds that have not been designated for a specific purpose at a level equivalent to between three and six months’ expenditure. The trustees consider this level of reserves sufficient to enable the charity to continue its current activities in the event of a significant reduction in funding, while additional income is secured. This reserves level has been maintained throughout the year.

The charity holds unrestricted funds of £258,404, restricted funds of £77,617 and designated funds of £123,616 at the year end.

Major risks

The board has conducted its own review of the major risks to which the charity is exposed, and systems have been established to mitigate those risks. Significant external risks to funding have led to the development of a strategic plan which will allow for the diversification of funding and activities.

Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the charitable company. These procedures are periodically reviewed to ensure that they still meet the needs of the charity.

GROW ORGANISATION
(A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL)
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
Plans for future periods

Organisational plans

- Complete work undertaken to develop GROW’s 10-year vis i on and 3-year strategic/business plan.

- GROW to achieve Matrix and One Small thing Quality Marks demonstrating ensuring consistency and excellence in service management and delivery.

- GROW will engage with new partnerships to expand our access to regional and local funding opportunities.

- Develop our funding strategy and seek additional funding to build on the opportunities currently in place for women and girls, and to provide GROW activity to a wider group of women, to provide a more accessible and inclusive provision.

- Explore self-generating funding opportunities for future development to support the vital work we do in South Yorkshire.

- Develop service user participation and voice and influences throughout all GROW projects.

- GROW will continue to identify and maintain partnerships and networks to inform and support GROW’s work and to ensure South Yorkshire women’s voices are heard in the development and delivery of services and policies.

- Develop more opportunities for women to engage in volunteering opportunities to provide peer support.

- GROW will continue to take direction for the development of services from communities, local and national strategies and priorities.

- Review the progress of the new Learning and Development service area and develop a 5 year forward plan.

- Launch GROW “Voices of the North” project to increase visibility of women and raise awareness of the issues facing women and girls collaborative working.

- Continue to strengthen internal processes and systems, finalise the development of organisational policies, implement the Employee Handbook, and create operational policy handbooks and service manuals, including guidance on the management and use of AI.

- GROW will review and improve its performance management, monitoring and evaluation processes to ensure consistently high-quality practice and to more effectively demonstrate the outcomes achieved and the impact of our work on women, families and the wider community.

Structure, governance and management

GROW is a registered charity, the organisation was established in 1988, and registered with the Charity commission on 8 th October 2001 (1088792). The charity has been a Company Limited by Guarantee since 15 th December 2000 (4126612) and is governed by Articles of Association.

The trustees, who are also the directors for the purpose of company law, and who served during the year were:

N Highton
S Clay
(Resigned 19 November 2025)
D Clark
(Resigned 19 November 2025)
S Barratt
K Coleman
K Kirby
(Appointed 28 October 2025)
L Wallace
(Appointed 28 October 2025)
M Bell
(Appointed 28 October 2025)
C Gibbard
(Appointed 4 February 2026)
GROW ORGANISATION
(A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL)
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
Induction and training of trustees

GROW has a set induction procedure in place for new trustees, this comprises of:

An initial meeting with the Chief Executive Officer who talks through the induction information booklet containing the charity's Articles of Association. It also highlights the trustee's task description and the roles and responsibilities that is required from them.

The trustee then meets the Chief Executive Officer again where they are taken round the building and talked through the internal procedures. At this point the new trustee is then introduced to the rest of the staff working at GROW.

All board members are offered the opportunity to attend in house development opportunities, encouraged to access relevant training provided by external providers. Board members are asked if they have any training needs relevant to their role.

The board is responsible for the employment of all staff and as such must ensure that the company complies with all relevant employment legislation. The board must also ensure that GROW complies with all other relevant legislation including Company Law, Charity Law, Health & Safety, Equal Opportunities and Accounting Procedures.

Governance and Internal Control

The board is responsible for ensuring the work of GROW is conducted within the framework of the Articles of Association. The membership of the board will be elected at the Annual General Meeting to serve for a 3-year term. Additional people may be co-opted to serve, without voting rights, on the board for a 1-year term.

Trustees have a limited liability of £1 per trustee unless they act dishonestly or in breach of trust or continue running the company when they know or ought to know that the company has no reasonable chance of avoiding insolvent liquidation.

The charity’s policy is to consult and discuss with employees, through unions, staff councils and at meetings, matters likely to affect employee’s interests.

Employees have been consulted on issues of concern to them by means of staff meetings held every month. Employees have access to the Chief Executive Officer for day-to-day case management support and bimonthly supervision. Underpinning these structures is support around child and adult protection and safeguarding together with monthly Safeguarding meetings with the Designated Child/Adult Protection Officer.

On behalf of the Board of trustees
N Highton
Trustee
20 July 2026
GROW ORGANISATION
(A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF GROW ORGANISATION
- 7 -

I report to the trustees on my examination of the financial statements of GROW Organisation (the charity) for the year ended 31 March 2026.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

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 that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

the financial statements 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 financial statements 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 financial statements to be reached.

Amy Careless ACA
Hart Shaw LLP
Europa Link
Sheffield Business Park
Sheffield
S9 1XU
Dated: 21 July 2026
GROW ORGANISATION
(A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2026
- 8 -
Unrestricted
Designated
Restricted
Total
Total
funds
funds
funds
2026
2025
Notes
£
£
£
£
£
Income from:
Incoming resources from charitable activities
2
3,895
-
553,135
557,030
484,377
Expenditure on:
Charitable activities
Care and support
3
2,342
-
518,038
520,380
462,796
Total resources expended
2,342
-
518,038
520,380
462,796
Net incoming resources before transfers
1,553
-
35,097
36,650
21,581
Gross transfers between funds
(61,305)
65,000
(3,695)
-
-
Net (expenditure)/income for the year/
Net movement in funds
(59,752)
65,000
31,402
36,650
21,581
Fund balances at 1 April 2025
318,156
58,616
46,215
422,987
401,406
Fund balances at 31 March 2026
258,404
123,616
77,617
459,637
422,987

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
GROW ORGANISATION
(A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL)
BALANCE SHEET
AS AT 31 MARCH 2026
31 March 2026
- 9 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
7
7,646
9,488
Current assets
Debtors
8
104,971
53,651
Cash at bank and in hand
392,611
381,913
497,582
435,564
Creditors: amounts falling due within one year
9
(45,591)
(22,065)
Net current assets
451,991
413,499
Total assets less current liabilities
459,637
422,987
Income funds
Restricted funds
11
77,617
46,215
Designated funds
12
123,616
58,616
Unrestricted funds
258,404
318,156
459,637
422,987

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2026.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 20 July 2026
N Highton
Trustee
Company Registration No. 04126612
GROW ORGANISATION
(A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 10 -
1
Accounting policies
Charity information

GROW Organisation is a private company limited by guarantee incorporated in England and Wales. The registered office is Chatham Villas, 1 Chatham Street, Rotherham, S65 1DP.

1.1
Accounting convention

The accounts have been prepared in accordance with the charity's Articles of Association, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The accounts have been prepared under the historical cost convention. The principal accounting policies are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Designated funds comprise of unrestricted funds that have been set aside by the trustees for particular purposes.

Transfers between funds are made when outputs or targets of a project have been met and there is no requirement to pay any remaining surplus back to the fund provider. Where any restricted fund overspends then transfers are made from unrestricted funds to cover this overspend.

1.4
Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

GROW ORGANISATION
(A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 11 -
1.5
Resources expended

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

All expenditure is recognised on an accruals basis and has been classified under headings that aggregate all costs related to the category.

General administration costs which are not directly attributable to a project or fund are apportioned on a basis of labour hours.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer equipment
33.3% straight line
Fixtures and fittings
20% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in income/(expenditure for the year, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

GROW ORGANISATION
(A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 12 -
1.9
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Taxation
GROW is a registered charity and its activities are not subject to taxation.
1.12
Company status
The charity is a company limited by guarantee. The members of the company are the trustees. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.
1.13

Government Grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

GROW ORGANISATION
(A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 13 -
2
Incoming resources from charitable activities
2026
2025
£
£

Charitable activities

3,895
7,800
Performance related grants
553,135
476,577
557,030
484,377
Analysis by fund:
Unrestricted funds - general
3,895
7,800
Restricted funds
553,135
476,577
557,030
484,377
Deferred income

During the year income amounting to £26,843 (2025: £5,894) was deferred from the restricted funds.

Deferred income of £5,894 (2025: £5,470) was released in the year.

3
Expenditure on charitable activities
2026
2025
£
£
Staff costs
403,610
356,452
Depreciation and impairment
3,726
2,310
407,336
358,762
Share of support costs
2,342
517
Share of administrative costs
110,702
103,517
520,380
462,796
Analysis by fund
Unrestricted funds - general
2,342
517
Restricted funds
518,038
462,279
520,380
462,796

GROW ORGANISATION
(A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 14 -
4
Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year. None of the trustees were reimbursed for expenses in the year (2025: £nil).

5
Employees

The average number of monthly employees during the year was:

2026
2025
Number
Number
Management and financial
2
2
Charitable activities
12
12
Administration
1
1
Total
15
15
Employment costs
2026
2025
£
£
Wages and salaries
354,166
315,268
Social security costs
31,815
26,065
Other pension costs
17,629
15,119
403,610
356,452
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel

The remuneration of key management personnel is as follows:

2026
2025
£
£
Aggregate compensation
62,277
61,205
6
Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

GROW ORGANISATION
(A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 15 -
7
Tangible fixed assets
Fixtures and fittings
£
Cost
At 1 April 2025
25,723
Additions
2,108
Disposals
(7,142)
At 31 March 2026
20,689
Depreciation and impairment
At 1 April 2025
16,235
Depreciation charged in the year
3,726
Eliminated in respect of disposals
(6,918)
At 31 March 2026
13,043
Carrying amount
At 31 March 2026
7,646
At 31 March 2025
9,488

All the fixed assets are used for direct charitable purposes.
8
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
84,143
33,799
Prepayments and accrued income
20,828
19,852
104,971
53,651
9
Creditors: amounts falling due within one year
2026
2025
Notes
£
£
Other taxation and social security
7,973
6,427
Deferred income
2
26,843
5,894
Accruals
10,775
9,744
45,591
22,065
GROW ORGANISATION
(A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 16 -
10
Retirement benefit schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

11
Restricted funds
The income funds of the charity include restricted funds comprising of the following unexpended balances of donations and grants held on trust for specific purposes:
At 1 April 2025
Incoming resources
Resources expended
Transfers
At 31 March 2026
£
£
£
£
£
The Cyrenians (Changing Lives & WJS)
1,000
184,163
(177,827)
-
7,336
RMBC - Post CSE Support
5,016
24,750
(29,656)
(110)
-
RDASH Pathfinders
5,000
-
(3,045)
(1,955)
-
Stovewood Trauma Resilience Service (TRS)
12,529
32,000
(27,875)
-
16,654
ASEP
3,707
44,725
(42,975)
-
5,457
Core Cost Grant
11,404
88,965
(93,226)
-
7,143
Survivors Voice BMBC
7,559
100,000
(95,501)
-
12,058
Barnsley Community Mental Health Fund
-
4,600
(4,578)
(22)
-
Young Women's Service - Triangle Trust
-
39,000
(19,861)
-
19,139
SYCF Accelerator
-
15,857
(14,110)
(1,747)
-
RMBC Multiplier
-
10,000
(170)
-
9,830
RMBC - Post CSE Support - Contract 2
-
9,075
(9,214)
139
-
46,215
553,135
(518,038)
(3,695)
77,617
The fund transfers relate to contracts which have ended in the year, therefore the funds have been lawfully released and transferred to unrestricted funds.
GROW ORGANISATION
(A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
11
Restricted funds
(Continued)
- 17 -
Previous year:
At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
Young Women's Service - Continuation Funding (VAR) - Rotherham
1,105
-
(1,105)
-
-
Stovewood Trauma Resilience Service (TRS)
53,674
32,000
(19,471)
(53,674)
12,529
RDASH Pathfinders
5,000
-
-
-
5,000
RMBC - Post CSE Support
63,257
33,000
(27,983)
(63,258)
5,016
Transforming Rehabilitation
29,949
-
-
(29,949)
-
The Cyrenians (Changing Lives & WJS)
38,277
178,920
(188,346)
(27,851)
1,000
ASEP
-
42,595
(38,888)
-
3,707
Small Grants-Mobalisation
1,274
-
-
(1,274)
-
Small grants - Xmas Hampers
-
2,498
(2,498)
-
-
Social Supermarket - Rotherham
465
-
-
(465)
-
Core Cost Grant
15,047
87,564
(91,207)
-
11,404
Survivors Voice BMBC
-
100,000
(92,441)
-
7,559
Sundry
3,897
-
(340)
(3,557)
-
211,945
476,577
462,279
(180,028)
46,215
GROW ORGANISATION
(A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
11
Restricted funds
(Continued)
- 18 -

The Cyrenians (Changing Lives & WJS)

This funding is provided through the Ministry of Justice by The Cyrenians Ltd (Operating as “Changing Lives”). The main purpose is to support women in the criminal justice system in Rotherham and Barnsley to provide services tailored to female offenders to address their specific needs, tackle the underlying causes of their criminality, and reduce the re-offending rate.

RMBC - Post CSE Support Contract 1 and 2

This funding is provided by RMBC. The main purpose of the project is to support young adults and families who are survivors of CSE, in their recovery and to support them to take any actions they wish to do so, including disclosure to the police etc.

RDASH Pathfinders

This funding is provided by Rotherham Doncaster and South Humber NHS Foundation (RDaSH). The main purpose is for the contribution towards a Stovewood Trauma Resilience Service marketing strategy, and the development of GROW marketing.

Stovewood Trauma Resilience Service (TRS)

This funding is provided by Rotherham Doncaster and South Humber NHS Foundation (RDASH). The main purpose is for the provision of a Stovewood Trauma Resilience Service giving staff training, support, CPD in relation to the development and provision of a trauma stabilisation pathway that benefits in particular those affected by CSE and specifically Stovewood survivors but will be available to others that have suffered from trauma as appropriate and secondary to CSE provision.

ASEP

Adult Sexual Exploitation Project (ASEP) provides trauma-informed support to women and girls aged 16+ who are at risk of sexual exploitation and/or those that have been groomed for sexual exploitation. The ASEP partnership brings together charities GROW, Changing Lives, A Way Out, Together Women, Basis, Ashiana, Angelou Centre, WomenCentre and an additional BAME provision to work collectively together to meet requests to influence change to policy and practice at local and national levels, to systemically improve outcomes for women and girls. This partnership is funded through the National Lottery and income is received via Changing Lives.

Core Cost Grant

The purpose of the grant is to provide funding for Core Costs of women’s community sector organisations to enable them to sustain, improve or further develop existing quality support to women in contact with or at risk of encountering the criminal justice system.

Survivors Voice BMBC

The Hear Her Voice Service is an after-crisis support service for women and their children who have previously been subjected to domestic abuse.

Barnsley Community Mental Health Fund

This funding established a woman only peer support group to raise awareness of emotional and mental health matters and offering a range of art and therapeutically beneficial activities that will seek to build interest in hobbies and activities that will help the women long term as alternative coping strategies, by building skills and develop a sense of achievement.

Young Women's Service - Triangle Trust

The purpose of this funding is to increase the wellbeing of young women and girls with complex needs, and multiple disadvantages, by offering a trauma informed approach and interventions.

SYCF Accelerator

The project delivered bespoke, trauma-informed support to girls and young women aged 16–24 Barnsley and Rotherham. Support offered included 1:1 sessions, trauma stabilisation, creative therapies, walking and talking, and group activities. The project prioritises safety, empowerment, and resilience, helping GYW overcome complex challenges, become closer to and/or connect with education or employment, build confidence and wellbeing addressing barriers and inequality and exclusion.

GROW ORGANISATION
(A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
11
Restricted funds
(Continued)
- 19 -

RMBC Multiplier

Our project worked with women and girls 16 years and over residing in the Rotherham area, offering learning and development opportunities which integrated numeracy-based activities within relevant life activities. The programmes have also offered the opportunity for Women and Girls to achieve AQA Accreditation.

12
Unrestricted funds - designated

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

At 1 April 2025
Transfers
At 31 March 2026
£
£
£
Contingency
58,616
-
58,616
Other designated
-
65,000
65,000
58,616
65,000
123,616
Previous year:
At 1 April 2024
Transfers
At 31 March 2025
£
£
£
Contingency
58,616
-
58,616
GROW ORGANISATION
(A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
12
Unrestricted funds - designated
(Continued)
- 20 -

GROW is particularly aware of the need to cover contingency liabilities such as gaps in funding, cash flow and meeting costs such as redundancy payments to staff in the event that the organisation was to close. In addition sufficient funds have to be readily available to provide working capital when funding is paid in arrears. Staff sickness, maternity/paternity leave, compassionate leave, pensions and other contingencies need to be allowed for:

Contingency - Maternity

All GROW female employees are entitled to a minimum of 39 weeks Ordinary Maternity Leave once they have been employed continuously for at least 13 weeks ending with the 15th week before the expected week of childbirth. Employees are also entitled to a period of Additional Maternity Leave. This starts at the end of the Ordinary Maternity Leave period and lasts for a further 13 weeks.

Contingency - Sickness

GROW staff receive normal pay for the first three days of absence due to illness or injury. From the fourth day of absence staff will be entitled to payment of either Full Pay, Half Pay or Statutory Sick Pay in accordance with the GROW Finance and Administration Policy.

Contingency – Redundancy

It is the policy of GROW to ensure as far as possible security of employment for its workers. However, it is recognised that there may be changes in competitive conditions, operational requirements and funding circumstances which may affect staffing needs. Where levels of staffing need to be reduced, GROW undertakes to explore all other avenues before it is felt that compulsory redundancy is unavoidable. Where compulsory redundancy is unavoidable it will be handled in the most sympathetic, fair and consistent manner possible in the circumstances.

Other designated

GROW has designated £65,000 of reserves to bridge the gap in Core Grant funding once the current grant concludes in December 2026, ensuring financial support continues through to March 2027 and to support the development of a Learning and Development Service, contributing to both staffing and service delivery costs.

13
Analysis of net assets between funds
Unrestricted
Designated
Restricted
Total
funds
funds
funds
2026
2026
2026
2026
£
£
£
£
Fund balances at 31 March 2026 are represented by:
Tangible assets
-
-
7,646
7,646
Current assets/(liabilities)
258,404
123,616
69,971
451,991
258,404
123,616
77,617
459,637
GROW ORGANISATION
(A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
13
Analysis of net assets between funds
(Continued)
- 21 -
Unrestricted
Designated
Restricted
Total
funds
funds
funds
2025
2025
2025
2025
£
£
£
£
Fund balances at 31 March 2025 are represented by:
Tangible assets
-
-
9,488
9,488
Current assets/(liabilities)
318,156
58,616
36,727
413,499
318,156
58,616
46,215
422,987
14
Operating lease commitments
Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2026
2025
£
£
Within one year
10,582
19,042

15
Related party transactions

There were no disclosable related party transactions during the year (2025: none).

This year the charity paid insurance of £3,263 (2025: £2,697) which includes trustees' indemnity insurance.

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