Statement to members for period ended 31 December 2022
as required by section 32a of trade union and labour relations (consolidation) act 1992
Income and Expenditure
The total income of the union for the period was £17,023. This amount included payments of £15,871 in respect of membership income of the union. The union’s total expenditure for the period was £17,608.
Political Fund
The union does not maintain a Political Fund.
General Secretary Salary and Other benefits
The General Secretary of the union was paid £8,862 in respect of salary and £150 in respect of benefits.
Irregularity statement
A member who is concerned that some irregularity may be occurring, or have occurred, in the conduct of the financial affairs of the union may take steps with a view to investigating further, obtaining clarification and, if necessary, securing regularisation of that conduct.
The member may raise any such concern with such one or more of the following as it seems appropriate to raise it with: the officials of the union, the trustees of the property of the union, the auditor or auditors of the union, the Certification Officer (who is an independent officer appointed by the Secretary of State) and the police.
Where a member believes that the financial affairs of the union have been or are being conducted in breach of the law or in breach of the rules of the union and contemplates bringing civil proceedings against the union or responsible officials or trustees, he should consider obtaining independent legal advice.
Solidarity Reps work to win cases for members on all kinds of workplace issues. Here is a sample of our recent cases. Getting a reasonable adjustment
A member who suffers from a medical condition was running into trouble with her manager for repeated sickness absences. Using the Company’s absence procedures, it looked like the member would be forced out on medical grounds or simply on a failure to work.Solidarity asked the member to contact her GP to see if her condition was in reality a disability. Her GP confirmed that. The Union pointed out that the Equalities Act expects disabled employees to be offered a ‘Reasonable Adjustment’ i.e., allowing or offering a way of working or specific equipment that will allow the employee to perform to the best of their ability. In this case the equipment as set up was aggravating a medical condition leading to sickness absence.
Adjustments (which were reasonable for both the individual and company) resolved the problem.
Assault allegation kicked out
A Solidarity member in the NHS was accused of assault. She was told it could amount to gross misconduct and he could lose his job. It became clear at the disciplinary that the hearing Chair had inappropriately spoken to witness. Our Rep pointed out this procedural flaw which resulted in the sanction being downgraded to a warning. On appeal our Rep was able to get the warning thrown out.
Accused of sexual harassment but mitigating factors put forward
In another NHS case a member was accused of sexual harassment of a patient. He was told he could lose his job. Our Rep, however, was able to point out mitigating circumstances and the insight practiced by the member with the result that the member received only a warning.Half pay on sickness restored to full payA member was moved onto half pay during a sickness absence caused by the inaction of management in dealing with work stress. Solidarity was able to persuade the company to pay full pay in back pay for the period in question. Attempts to kick out a discrimination case foiled
An attempt to kick out a discrimination claim on behalf of a member at a Preliminary hearing was foiled by our General Secretary. An attempt to say that the wrong company had been named as the employer was abandoned by the Barrister representing the employer as a result of evidence of the links between the various companies involved. The Barrister had to clarify which company was the employer and to accept the substitution of their name on the paperwork. The case will now go forward to a five-day tribunal hearing unless a settlement can be agreed.
Statement to members for period ended 31 December 2021
as required by section 32a of trade union and labour relations (consolidation) act 1992
Income and Expenditure
The total income of the union for the period was £21,393. This amount included payments of £18,437 in respect of membership income of the union. The union’s total expenditure for the period was £21,219.
Political Fund
The union does not maintain a Political Fund.
General Secretary Salary and Other benefits
The General Secretary of the union was paid £9,098 in respect of salary and £2,510 in respect of benefits.
Irregularity statement
A member who is concerned that some irregularity may be occurring, or have occurred, in the conduct of the financial affairs of the union may take steps with a view to investigating further, obtaining clarification and, if necessary, securing regularisation of that conduct.
The member may raise any such concern with such one or more of the following as it seems appropriate to raise it with: the officials of the union, the trustees of the property of the union, the auditor or auditors of the union, the Certification Officer (who is an independent officer appointed by the Secretary of State) and the police.
Where a member believes that the financial affairs of the union have been or are being conducted in breach of the law or in breach of the rules of the union and contemplates bringing civil proceedings against the union or responsible officials or trustees, he should consider obtaining independent legal advice.
Auditor’s report
INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF THE SOLIDARITY UNION
Opinion
We have audited the financial statements of Solidarity for the year ended 31 December 2021 and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
• give a true and fair view of the state of the group and Union’s affairs as at 31 December 2021 and of its transactions for the year then ended; and
• have been prepared in accordance with the requirements of the Trade Union and Labour Relations Act 1992.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the union in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:
• the officers’ use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or
• the officers have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the union’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue.
Other information
The officers are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Matters on which we are required to report by exception We have nothing to report in respect of the following matters where the Trades Union and Labour Relations Act 1992 requires us to report to you if, in our opinion:
• proper accounting records have not been kept;
• a satisfactory system of control over its accounting records, cash holdings, and receipts and remittances have not been maintained; or
• the financial statements are not in agreement with the accounting records and returns. Responsibilities of officers
The officers are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters where the Trades Union and Labour Relations Act 1992 requires us to report to you if, in our opinion: • proper accounting records have not been kept;
• a satisfactory system of control over its accounting records, cash holdings and receipts and remittances have not been maintained; or
• the financial statements are not in agreement with the accounting records and returns.
Responsibilities of officers
The officers are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the officers determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. We have been appointed as auditors under section 33 of the Trade Union and Labour Relations Act 1992 and report in accordance with section 36 of that Act. In preparing the financial statements, the officers are responsible for assessing the union’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern, and using the going concern basis of accounting unless the officers either intend to liquidate the union or to cease operations or have no realistic alternative but to do so. Auditor’s responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error and to issue an auditor’s report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. In preparing this year’s unaudited company accounts, the union found errors in the previous accounts. The errors are an understated bank balance brought forward of £180, This was because money put aside in a reserve account was missed. The attention of the Auditor was drawn to this error. Only last year’s accounts are affected. The balance sheet was affected and this has been adjusted this year. After discussion with the union, I accept that this was an oversight of facts that existed at the time the financial statements were prepared. The matter can be dealt with through a restatement of last year’s closing balance which is included in this AR21 and can be read alongside this report. I do not consider this to be a material misstatement due to the sum involved and the likely lack of effect on users. The Reserve fund had no income or expenditure as it was used only for transfers from other union accounts in and transfers to other union accounts out. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: http://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
The Pandemic panic has slowed, but not ended the tour around Britain of our General Secretary, Pat Harrington.
Next stop is London on Sunday, 20 February 2022.
Pat will be available in Central London from 13:15 to meet members and discuss any cases or issues they have. To book a slot with him please email: solidaritygb@aol.com with the subject GenSec on tour.
