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2023-03-31-accounts

Annual Report And Financial Statements for the year ended 31 March 2023

Family Rights Group Annual Report 2022/23

FRG Ltd

Legal & Administrative Information

Patron

The Rt. Hon. Alan Johnson

Charity number (England and Wales) 1015665

Trustees

Angela Frazer-Wicks (Chair of Trustees)

Kathryn Morris (Vice-Chair, appointed November 2022)

J eremy Westhead (Treasurer)

Charity number (Scotland)

SC047042

Company number 2702928

Stuart Black

Jacqueline Campbell

Ann Chavasse

Mark Gurrey (resigned November 2022)

Principal address

101 Pentonville Road London N1 9LG

Sharmila Kar

Kevin Makwikila (resigned March 2023)

Chris Nicholson Jason Nisse Jonathan Scourfield Emma Smale John Trevor-Allen

Secretary

Registered office

101 Pentonville Road London N1 9LG

Auditor

Kreston Reeves LLP Chartered Certified Accountants Springfield House Springfield Road Horsham RH12 2RG

John Loveday

Bankers

Unity Trust Bank plc Nine Brindley Place Birmingham, B1 2HB

Family Rights Group Annual Report 2022/23

The Trustees present their report and accounts for the year ended 31 March 2023. The Trustees’ Report is also a Directors’ Report for the purposes of company law, incorporating the Strategic Report as required by the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013.

The trustees have paid due regard to the Charity Commission guidance on public benefit in deciding what activities to undertake.

The Trustees regularly update the charity’s risk register to identify and mitigate the major risks to which FRG Limited is exposed. The register incorporates both financial and non-financial risks and systems in place to reduce those risks to a reasonable level.

Mission

Family Rights Group’s mission is to create a more socially just society in which the child welfare and family justice systems support children to live safely and thrive within their family, while strengthening the family and community networks of those children who cannot live at home.

The objects of the charity are to relieve families with children who are in need or distress.

TABLE OF CONTENTS

Chief Executive’s 1-3 Welcome Statement of 4 Trustees’ Report 33 Financial Activities 23-27 Financial Results 34 Balance Sheet Statement of Statement of 28 Trustees’ 35-53 cash flows Responsibilities

Chief Executive’s Welcome

Cathy Ashley OBE, Chief Executive

For almost 50 years, Family Rights Group has been at the forefront of developments in the child welfare system. Our staff, trustees and panel members have continued that work at pace this year, helping to keep children and families safely together.

With a care system in crisis, frequently failing to provide the stable and loving environment for children to thrive, there is growing recognition of the importance of supporting children to safely remain in their families to begin with.

In 2022, the Independent Review of Children’s Social Care made a dire warning that the number of children in the care system in England would rise to 100,000 without an urgent reset. The Review’s findings and recommendations reaffirmed our analysis that the system is too quick to investigate and assess families, rather than support and work in partnership with them.

The Review placed very welcome emphasis on the value and importance of family and community networks in children’s lives. In particular, we welcomed the recommendation that families should have a legal right to take the lead in making decisions and creating a safe plan for how children are cared for.

The government reform strategy that has followed rightly promotes a family-first vision for children’s social care. It’s something which we have campaigned for over many years. Central to our mission is the prioritisation of meaningful and effective help at the right time for families, and the valuing of support from wider family and friends, including as kinship carers.

However, we are concerned that the proposed reforms and investment fall short of adequately responding to the scale of the crisis that is gripping children’s social care. Without the urgently needed system reset, the number of looked-after children will keep rising.

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Family Rights Group Annual Report 2022/23

Consequently, our work to provide free and independent advice to families, developing innovative services with local authorities, while also informing and influencing public policy and the law, remains as critical as ever.

This year, kinship care is now firmly on the political agenda, with cross party recognition of the critical role that relatives and family friends play in raising children. The first national kinship care strategy is set to be published by the end of 2023. It’s a significant milestone we celebrate after decades of campaigning alongside kinships carers and partners in the Kinship Care Alliance. This year, we have secured an extension in the scope of legal aid to prospective kinship carers making and pursuing applications for special guardianship orders. We continue to pursue important changes including greater financial support and entitlement to kinship care employment leave.

It has been a stunning year for our pioneering Lifelong Links approach, described recently by Isabelle Trowler, chief social worker for children and families, as “one of the most successful innovations in our sector in the last 10 years”. The approach was designed to enable children in care and care leavers to have lasting relationships with those who care about them. It was spotlighted in the government’s strategy and received the Nick Crichton Award for Family Justice. An evaluation published at the start of the year confirmed the long term positive impact Lifelong Links is having for care experienced young people. It has attracted new funding

and interest across different sectors, as well as internationally.

Our advice and advocacy work ensured that over 7,000 calls and web enquiries were answered in the year, and the service has expanded to include an increasing range of digital options for families to get advice, such as a live webchat. Recognising the value of the service in delivering better outcomes for families and saving taxpayer money, the Department for Education has renewed our funding.

In the legal and policy world, our Reimagining Pre-proceedings project is providing a unique opportunity in two local family justice areas to re-emphasise the important of early and effective partnership working with families, to promote the welfare of children. We have established Family Rights Group as an authority on the advice and representation needs of families with children who are, or may be, deprived of their liberty by the family courts. We have published a briefing paper analysing the relevant legal aid regime, its anomalies and injustices and sharing clear proposals for reform. And we have been successful in securing the expansion of non-means tested legal aid to birth parents in placement and adoption proceedings.

Family Rights Group’s parents’ and kinship carers’ panels are central to all our work, including our strategic direction and key decisions. Our panels have continued to thrive, and

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Family Rights Group Annual Report 2022/23

we have recruited new members, as we strive to reflect the breadth and diversity of experiences and demographics of families involved with the child welfare and family justice systems.

Our Board of Trustees provides tireless and much-valued support. We were thrilled that Angela Frazer-Wicks, our Chair, was awarded an MBE in the King’s Birthday Honours, in recognition of her immense campaign work on behalf of birth families.

As well as leading our Board, Angela has played a key role in the Family Justice Council and the Government’s National Implementation Board. Professor Kate Morris was appointed our Vice-Chair in November, and has provided support with a number of key projects. Emma Smale has generously given her time to supporting the leadership team with strategic planning, and the all staff away day. Ann Chavasse and Jason Nisse have mobilised resources and support to help ensure an extremely successful fundraising year, in which we raised over £50,000 in events and individual donations. Huge thanks are also due our Treasurer Jeremy Westhead, who has overseen our finances and led on tough conversations about financial planning and risk management.

We were also sad to say farewell to two departing trustees, Mark Gurrey and Kevin Makwikila. Mark has been a supporter of Family Rights Group since the 1980s, informing the charity’s work with his social work expertise. Kevin has brilliantly helped us with recruitment, and we are delighted that he will remain on our parents’ panel.

The Rt. Hon. Alan Johnson continues to be a wonderful patron for the organisation, and hosted a highly successful fundraising Quiz in October. The efforts of all our staff, trustees and many supporters have made all of our events possible and have helped to contribute to a very successful year.

Our staff team continued to be a core element of our success. Without them none of our progress over the last year would have been possible. In 2022/23 we strengthened our capacity in key areas including communications, public affairs, advice and advocacy, and Lifelong Links.

We are extremely grateful for the generosity of our funders and donations from supporters. To everyone who has supported our work this year, thank you for your kindness and your commitment to our work and our values.

As we reflect on our year - the successes and challenges - we are reminded of the words of the Independent Review on Children’s Social Care that nothing short of a system reset will solve the crisis of the social care system. We are clear on the task ahead, and will strain every organisational sinew to ensure that this happens, and with the voices and experiences of families at its forefront.

September 2023

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Family Rights Group Annual Report 2022/23

Trustees’ Report

Our 2021-26 strategy

Our ambitious 2021-26 strategic plan, now in its third year, sets out Family Rights Group’s vision, mission, principles, way of working, and our campaign and impact goals.

Our strategic priorities are that:

  1. Families involved with the child welfare and family justice systems are treated fairly, have their rights respected and are able to make informed decisions.

  2. Children and families get the help they need, so wherever possible children can live safely and flourish within their family network.

  3. All children, including those in care, have lasting and supportive relationships to sustain them throughout their lives.

  4. Our child welfare and family justice systems – and wider society – promote social justice and create conditions that enable children to achieve their potential.

  5. Children and families’ voices and experiences drive decision making at an individual and strategic level within the child welfare and family justice systems.

Last year saw the launch of our business plan, setting out key milestones in alignment with each of our strategic goals. The plan will help us to measure performance and track progress in the subsequent years of our strategy.

A summary of key achievements of the year are set out in alignment with our seven impact goals:

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Family Rights Group Annual Report 2022/23

1) Increasing access to independent legal and practical advice and information for families involved in the child welfare system

I will always be indebted to your charity who continue to do such fantastic work in giving much needed advice and fight for the rights of special guardians and kinship carers. I had to use the advice line again last week and spoke to a wonderful, supportive and knowledgeable member of the team.

Your advice has been amazing and much appreciated...thank you so much for your time today.

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Family Rights Group Annual Report 2022/23

Our advice and advocacy work continued to give essential support to help families navigate the law and child welfare processes. We answered over 7,000 advice calls and web enquiries in the year, and the service has expanded to include an increasing range of digital tools such as a live webchat. Recognising the value of the service in delivering better outcomes for families and saving taxpayer money, the Department for Education awarded an 18-month grant to start in October 2023.

We provide a blended service with online advice resources, a telephone advice line, webchat, advice forums and an email enquiry form. Our service is primarily funded by the Department for Education.

A grant from the Ministry of Justice/Access to Justice Foundation supported the development of a webchat. Launched in December 2022, it has provides an alternative way for families to access advice. The webchat is available after our telephone advice line closes, extending our opening hours.

In February 2023, we launched a new web enquiry form which is available 24/7 improving access to our advice.

Officials from the Department for Education and Helen Hayes MP, the Shadow Minister for Children and Early Years, visited our advice and advocacy service. They met our advisers and observed our work to keep children safely within their families.

We teamed up with charities who also offer information and guidance to families, including Become, Family Action, and Help on Your Doorstep. These partnerships mean that as well as advising families, we can also link them directly into the support offered by our referral partners.

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Family Rights Group Annual Report 2022/23

In 2022/23, our advice and advocacy service:

Provided self-advocacy support to over 650 families.

Who we advised:

----- Start of picture text -----
29%
Wider family, friends 68%
and kinship carers Parents
3%
Professionals
----- End of picture text -----

The topics we were asked for advice on:

----- Start of picture text -----
3%
Voluntary Arrangements
2%
15%
Adoption
Private law
28%
Care proceedings/
child in care
26%
Family
support
26%
Child protection
----- End of picture text -----

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Family Rights Group Annual Report 2022/23

The 6 reasons most given for accessing our service:

22% domestic abuse 13% parental mental ill-health 12% parental substance misuse

parent separation or 11% divorce sex offence or alleged 8% sex offence support for a disabled 7% child

We annually evaluate our service using an impact model based on our theory of change, developed with New Philanthropy Capital. The model uses data from our Salesforce CRM (case recording/monitoring system) and feedback surveys.

The 2022 evaluation of our advice service shows that we surpassed our targets and demonstrates the positive impact of high-quality, specialist, personalised advice provided by advisers with expertise in child welfare law and practice. Our service offers essential support at a time when record numbers of families are subject to intensive and often stressful interventions by the state.

The 2022 evaluation of the service found:

In the week after calling us 84% of respondents . felt that they understood the law better

4 – 6 months after calling us 45% agreed that the support they received from us made a positive difference to the local authority plan and/or services for their child/children.

The evaluation estimates that every £1 invested in our service saves the state £15.58. That is nearly £15 million in the last two years.

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Family Rights Group Annual Report 2022/23

2) Lifelong Links - building lasting support networks for children

And

3) The promotion of family-led decision-making in the child welfare arena

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Family Rights Group Annual Report 2022/23

Family Rights Group has pioneered innovative approaches in the child welfare system. We introduced family group conferences from New Zealand so a child’s wider family and community take the lead in finding solutions and making plans to address social workers’ concerns. We also coproduced the Lifelong Links approach, which seeks to ensure that children in care and care leavers have the meaningful relationships in their lives that we all need.

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Family Rights Group Annual Report 2022/23

Outputs across the year:

During 2022/23, we worked with 32 local authorities delivering Lifelong Links (7 in Scotland, 2 in Wales and 23 in England), a increase on 2020/21.40%

During 2022/23, 494 children and young people across the UK have engaged with Lifelong Links. More than 2,300 children and young people in England, Wales and Scotland have now benefited from Lifelong Links since it was first implemented in April 2017.

We developed for Lifelong Linksspecialist guidance with care experienced young people aged 16+ and delivered two training courses to Lifelong Links coordinators on this.

Currently, family group conference services have been22 accredited by Family Rights Group.

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Family Rights Group Annual Report 2022/23

A new longitudinal study, led by Professor Holmes on behalf of the Rees Centre at Oxford University, followed the outcomes of 164 children in care who had participated in Lifelong Links from two of the local authorities that took part in a three year trial of Lifelong Links. Published in April 2022, the study found:

Our internal analysis of practice summaries produced by Lifelong Links coordinators for each child shows:

Hertfordshire County Council carried out an internal review of the cost benefits of their Lifelong Links service, which found an estimated cost avoidance of £836,998 in one year.

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4) Kinship Care

[Your] speedy reply is so helpful and detailed, I cannot thank you enough for the support, it means the world at present when unpaid carers feel especially isolated and abandoned.

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Kinship carers are relatives or friends who raise children who cannot safely live with their parents. Across the UK more than 180,000 children are being brought up by kinship carers – significantly more than are in the care system and many more than are adopted. This makes kinship care a key element of the children’s social care system; yet it is widely unrecognised and unsupported.

Government has now made kinship care a strategic priority. The Department of Education has for the first time established a kinship care policy team, with whom we are regularly in contact. We are working with kinship carers to influence what the first national kinship care strategy contains and stressing that this must be a cross-Government endeavour to make a real difference.

We provide the secretariat to the All Party Parliamentary Group on Kinship Care. In 2022, we facilitated a APPG inquiry on kinship carers’ access to legal aid and advice and representation to which carers contributed evidence. The Group published its ‘Lost in the Legal Labyrinth’ report in May 2022 at an online launch event. We have facilitated a session with the Children’s Commissioner for England, Dame Rachel de Souza, to discuss the Independent Family Review and improving support for children in kinship care. In the summer, we were facilitated a session with Claire Coutinho MP, then Minister for Children, Families and Wellbeing, to discuss the kinship care strategy.

Following our lobbying over several years for legal aid reforms, and the APPG inquiry, the Ministry of Justice has now extended the scope of legal aid to some (prospective) kinship carers making and pursuing applications for special guardianship orders and expanded provision of non-means tested legal aid to parents with children subject of placement and adoption proceedings.

As part of our work servicing the Kinship Care Alliance, we have established a new Race Equality sub-group. This group is exploring structural racism, as experienced by children, parents and kinship carers. It is chaired by Sharon McPherson, cofounder of Families in Harmony and a kinship carer.

We are pleased to have significantly influenced the provisions in the first Kinship Care Bill, a Private Members Bill introduced by Munira Wilson MP. It proposes introducing a single definition of kinship care written into primary legislation, the introduction of paid employment leave, securing financial provision for kinship carers and facilitating extra educational support for children in kinship care. Members of our kinship carer panel attended Parliament to meet with Munira and to witness the reading of the Kinship Care Bill, which unfortunately has not become law.

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Family Rights Group Annual Report 2022/23

Other significant milestones

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Key outcomes:

Secured an extension of legal aid to special guardians in private law cases

Significant influence on the findings and recommendations of the Independent Review of Children’s Social Care and subsequent Government implementation strategy

Facilitated the All Party Parliamentary Group on Kinship Care including the Group’s inquiry on legal aid and advice

Launched the Kinship Care Alliance’s subgroups on race equalities and Wales

Launched our Time To Define kinship care campaign for a legal definition of kinship care which is now being taken forward by the Government

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5) Family voices in the child welfare and family justice system

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6) Leading. influencing and embedding ¥• Jij 19 Fami Rights Group nual Report 2022123

We recognise that our mission can only be achieved by working with children and families with experience of the child welfare system and those practitioners working within in it, national and local decision makers, academics, and friends of the organisation.

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7) Infrastructure & sustainability 21

Strong and sustainable infrastructure and operations are the bedrock to a charity’s success. During 2022/23 Family Rights Group was able to progress the following:

A workplace that is suited to our size and needs: Family Rights Group oversaw a successful move to an excellent and well-suited new office space in July 2022, in partnership with the charity Sense. At the same time, the majority of our staff switched from remote-based to hybrid working, and we now have a lively and active office hub, which includes space for events and external meetings.

A working culture that embraces diversity, equality and well-being: in 22/23 we strengthened the charity’s equalities framework through the implementation of a number of strands of our work, including a gender pay review, a review of equal opportunities data with staff, increased consideration of equality and inclusion in our recruitment procedures, adaptations to our existing policies, and new policies to take account of individual circumstances and needs across our workforce. We also drafted a well-being framework, which is being launched this year.

Organisational systems that meet the current needs of the charity and

ensure greater efficiency: we have continued to explore tools to innovatively and effectively address our needs; this has included web tools to enhance our advice service, including a new webchat and web enquiry form; we have also started to assess the opportunities (and risks) posed by AI, and how it could help us reach a wider public.

Governance structures that are robust and diverse, responding with agility

to our changing times: the trustees’ role has never been more critical, as we face such a challenging fundraising landscape, while campaigning on several different fronts, and we continue to explore ways that we can maximise the support and expertise of our board.

Thank you to staff

The Board of Trustees would like to register their immense gratitude to the staff team at Family Rights Group, who have contributed so much, and in multiple ways, to the success of the charity. We would like to thank them for their passion, creativity, empathy and hard work on behalf of Family Rights Group.

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The Legal Form of the Company

The charity number (England & Wales) is 1015665, (Scotland) is SC047042. The charity is a company limited by guarantee, the company number is 02702928. The governing document of FRG Limited is the memorandum and articles of association incorporated 1st April 1992 and as amended by special resolution dated 22nd April 1993.

Structure, governance and management

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Angela Frazer-Wicks (Chair of Trustees) Stuart Black Jacqueline Campbell Ann Chavasse Sharmila Kar Kathryn Morris Chris Nicholson Jason Nisse Jonathan Scourfield Emma Smale John Trevor-Allen Jeremy Westhead (Treasurer)

The liability of the trustees is limited to £1, being the amount that each member undertakes to contribute to the assets of the charity in the event of the same being wound up while they are a member. The trustees acknowledge their responsibilities as detailed on page 28 for the preparation of the charity's annual financial statements, upon which the auditors are obliged to report to the members of the charity.

Appointment of trustees

Trustees are appointed to the board upon delivery of an application for admission in accordance with the wishes of the board, and with the board’s approval. Trustees are appointed for a term of three years; this is renewable up to a period of no more than nine years.

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Family Rights Group Annual Report 2022/23

Reserves Policy

The trustees continue to maintain a target of free reserves at between three and six months, allowing for changes in expenditure patterns and the fundraising climate. The current level of reserves now exceeds three months’ expenditure, but falls short of six months’ expenditure. Trustees have recommended increasing free reserves further over the next three years, with the aim of reaching six months’ expenditure. Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future in particular given the level of committed funding. Furthermore, the trustees are confident that there are no material uncertainties that may cast doubt on the charity’s ability to continue as a going concern. The reserves policy will be kept under review and reserve levels adjusted as perceptions of risk and other factors change.

Asset cover of funds

The notes to the accounts set out an analysis of the assets attributable to the various funds. These assets are sufficient to meet the charity’s obligations on a fund-by-fund basis.

Disclosure of information to auditors

Each of the directors has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditors are aware of such information.

Auditors

Kreston Reeves were re-appointed auditors to the company, following approval from the trustees.

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Family Rights Group Annual Report 2022/23

Financial Results 2022/23

During the year the charity raised £1,795,440 (2022: £1,413,738) and spent £1,723,986 (2022: £1,508,937). Restricted income from government grants (37%) and charitable trusts (63%) made up 72% of total income (2022: 73%). Unrestricted income from grants, services, subscriptions, donations and fundraising events made up 28% of total income (2022: 27%). Unrestricted (free) reserves at the end of the year (including designated reserves) were £476,987 (2022: £566,522).

TOTAL INCOME = £1,795,440

----- Start of picture text -----
Restricted funds
£1,283,554 / 72%
2%
Unrestricted funds
3% £511,886 / 28%
17%
35%
16%
27%
----- End of picture text -----

RESTRICTED INCOME BY FUNDER

----- Start of picture text -----
Non-government grants
(charitable trusts and foundations) 2%
£840,393 / 63%
3%
17%
Government funding
£668,280 / 37%
----- End of picture text -----

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Family Rights Group Annual Report 2022/23

UNRESTRICTED INCOME = £511,886

----- Start of picture text -----
Membership subscriptions
£32,460 / 6%
----- End of picture text -----

----- Start of picture text -----
Training & Consultancy
£181,831 / 36% 2%
3%
17% Grants
£239,113 / 46%
35%
16%
Donations 27%
£27,340 / 5.5%
Investment
Other income Fundraising events
£1,651 / 0.5%
£22,614 / 4%
£6,877 / 2%
----- End of picture text -----

EXPENDITURE = £1,508,937

----- Start of picture text -----
Fundraising
£5,783 / 0.5%
2%
3%
17% Lifelong Links
Other charitable activities
£481,723 / 28%
£556,745 / 32%
Advice & Advocacy
£679,735 / 39.5%
35%
----- End of picture text -----

Unrestricted funds

The charity raised £511,886 (2022: £384,855) of general or unrestricted income. Expenditure of £601,421 (2022: £401,62) was set against this, leaving a deficit of £89,535 (2022: £16,770). When added to the fund balance brought forward of £566,522, total unrestricted funds at the end of 2022/23 were £476,987.

Income from training, consultancy and subscriptions made up 42% of total unrestricted income (2022: 52%), grants made up 46% (2022: 32%), donations and supporters’ fees made up 8% (2022: 12%) and fundraising events made up 4% (2022: 4%).

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Family Rights Group Annual Report 2022/23

Designated funds

The trustees have set aside £100,000 of unrestricted funds to cover staffing contingencies. This fund makes up part of the total free reserves and remains unused in the year.

Restricted funds

A total of £1,283,554 (2022: £1,028,883) of restricted income was received in the year. Expenditure of £1,122,565 (2022: £1,107,312) was set against this and, after bringing forward funds of £92,966, the balance of restricted funds was £253,955. All of the restricted income received during the year was made up of grants.

Funders and Fundraising

We are immensely grateful for the generous support received from a variety of funders and individuals. The following funders supported projects and activities during the year and without them we would have been unable to continue our work: CHK, the Clothworkers’ Foundation, the Department for Education, the Dulverton Trust, the Esmee Fairbairn Foundation, Hugh Fraser Foundation, the John Armitage Trust, John Ellerman Foundation, KPMG Foundation, the Law Society, the Legal Education Foundation, Lankelly Chase Foundation, Matrix Chambers, the Ministry of Justice, the National Institute for Health & Care Research, the Noel Buxton Trust, the Rayne Foundation, the Regional Adoption Agency, the Robertson Trust, Save the Children UK, and Segelman Trust.

We would also like to thank all those individuals and small trusts and foundations who supported us throughout the year. In autumn 2022 we exceeded expectations by raising £5,874 from the Family Rights Groupathlon (in which staff, trustees and supporters swam, cycled, ran and rowed), and £7,878 from the Quiz which we were finally able to run after the pandemic. The year also saw us successfully launch our first Big Give fundraising campaign, which between pledges, match funding from the Dulverton Trust, and individual donations, raised £9,468. We also participated in the London Legal Walk and were supported at the Family Law Awards. These and other generous donations form an absolutely essential part of our funding and enabled us to smash our targets.

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FRG LIMITED

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2022

The Trustees, who are also the directors of FRG Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Angela Frazer-Wicks, Chair of Trustees

Date: 21 September 2023

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Auditor's Report & Financial Statements

Opinion

We have audited the financial statements of Family Rights Group (the 'Charity') for the year ended 31 March 2023 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and the related notes, 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:

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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council'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

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the Annual report other than the financial statements and our Auditors' report thereon. The Trustees are responsible for the other information contained within the Annual report. 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. 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 course of 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 this gives rise to a material misstatement in the financial statements themselves. 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.

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Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' report.

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the Trustees' responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) 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 Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company'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 Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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 Auditors' 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Capability of the audit in detecting irregularities, including fraud

Based on our understanding of the charity and the sector as a whole, and through discussion with the Trustees and other management (as required by auditing standards), we identified that the principal risks of non- compliance with laws and regulations related to safeguarding, health and safety and employment law.

30

Family Rights Group Annual Report 2022/23

We considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Charities SORP (FRS 102) Second Edition (released October 2019), the Companies Act 2006, taxation and pension legislation. We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit. We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined that the principal risks were related to posting inappropriate journal entries and management bias in accounting estimates and judgmental areas of the financial statements. Audit procedures performed by the engagement team included:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

31

Family Rights Group Annual Report 2022/23

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company's trustees, as a body, in accordance with regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company's members and Trustees those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.

Kreston Reeves LLP

Chartered Accountants Statutory Auditor Canterbury

Date:

Kreston Reeves LLP are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.

32

Family Rights Group Annual Report 2022/23

STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023

Note
Income from:
Donations and legacies
4
Charitable activities
5
Other trading activities:
Training and consultancy
6
Membership subscriptions
Fundraising events
Investments
7
Other income
8
Total income
Expenditure on:
Raising funds
9
Charitable activities:
Advice and Advocacy
10
Lifelong Links
Other charitable activities
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2023
£
27,340
239,113
181,831
32,460
22,614
1,651
6,877
511,886
5,783
50,679
86,889
458,070
601,421
(89,535))
566,522
(89,535))
476,987		 Restricted
funds
2023
£
-
1,283,554
-
-
-
-
-
1,283,554
-
629,056
394,834
98,675
1,122,565
160,989
92,966
160,989
253,955		 Total
funds
2023
£
27,340
1,522,667
181,831
32,460
22,614
1,651
6,877
1,795,440
5,783
679,735
481,723
556,745
1,723,986
71,454
659,488
71,454
730,942		 As restated
Total
funds
2022
£
9,196
1,150,658
201,613
36,073
14,039
28
2,131
1,413,738
3,211
611,849
507,467
386,410
1,508,937
(95,199)
754,687
(95,199)
659,488

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

The notes on pages 36 to 53 form part of these financial statements.

33

Family Rights Group Annual Report 2022/23

(A company limited by guarantee) Registered number: 02702928

BALANCE SHEET AS AT 31 MARCH 2023

Note
Fixed assets
Tangible assets
14
Current assets
Stocks
15
Debtors
16
Cash at bank and in hand
Creditors: amounts falling due within
one year
17
Net current assets
Total net assets
Charity funds
Restricted funds
18
Unrestricted funds
18
Total funds		 1,456
283,112
728,777
1,013,345
(318,160))		 2023
£
35,757
695,185
730,942
253,955
476,987
730,942		 1,456
394,787
895,194
1,291,437
(651,214)		 2022
£
19,265
640,223
659,488
92,966
566,522
659,488

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect To accounting records and preparation of financial statements.

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

The financial statements were approved and authorized for issue by the Trustees on and signed on their behalf by:

Angela Frazer-Wicks Trustee

Date: 21 September 2023

The notes on pages 36 to 53 form part of these financial statements.

34

Family Rights Group Annual Report 2022/23

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023

Cash flows from operating activities
Net cash used in operating activities
21
Cash flows from investing activities
Dividends, interests and rents from investments
Purchase of tangible fixed assets
Net cash used in investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
22		 2023
£
(143,774)
1,651
(24,294)
(22,643)
(166,417)
895,194
728,777		 2022
£
281,616
28
(8,465))
(8,437))
273,179
622,015
895,194

The notes on pages 36 to 53 form part of these financial statements.

35

Family Rights Group Annual Report 2022/23

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1. General information

FRG Limited is a charitable company limited by guarantee incorporated in England and Wales. The registered office is N1 9LG. The principal activity of the Charity can be found in the Trustees Report.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements 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 accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

FRG Ltd (Operating as Family Rights Group) meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The financial statements are presented in UK pound sterling, which is the Charity's functional currency, and rounded to the nearest pound.

2.2 Going concern

The Trustees consider whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Charity to continue as a going concern. The Trustees make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements and have concluded that the Charity has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the Charity's ability to continue as a going concern, thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

36

Family Rights Group Annual Report 2022/23

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

2.4 Expenditure

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 on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

2.5 Interest receivable

Interest 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 institution with whom the funds are deposited.

2.6 Taxation

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 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.

2.7 Tangible fixed assets and depreciation

Tangible fixed assets costing £400 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

At each reporting date the Charity assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined to be the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following bases:

Fixtures, fittings and equipment - 25% reducing balance Computer equipment - 25% reducing balance

Family Rights Group Annual Report 2022/23

37

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR 31 MARCH 2023

2.8 Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.9 Debtors

Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid.

2.10 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.11 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.12 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.13 Operating leases

Rentals paid under operating leases are charged to the Statement of financial activities on a straight- line basis over the lease term.

2.14 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

38

Family Rights Group Annual Report 2022/23

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR 31 MARCH 2023

2.15 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

3. Critical accounting estimates and areas of judgement

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions:

The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results

The Charity does not currently have any material estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Critical areas of judgement:

Lease commitments

The Charity has entered into a range of lease commitments. The classification of these leases as either financial or operating leases requires the Trustees to consider whether the terms and conditions of each lease are such that the Charity has acquired the risks and rewards associated with the ownership of the underlying assets.

39

Family Rights Group Annual Report 2022/23

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR 31 MARCH 2023

4. Income from donations and legacies

Donations and gifts
Total 2022		 Unrestricted
funds
2023
£
27,340
9,196		 Total
funds
2023
£
27,340
9,196		 Total
funds
2022
£
9,196

5. Income from charitable activities

Lifelong Links
Advice and advocacy grants
Other grants
Total 2022		 Unrestricted
funds
2023
£
-
-
239,113
239,113
121,775		 Restricted
funds
2023
£
423,115
555,000
305,439
1,283,554
1,028,883		 Total
funds
2023
£
423,115
555,000
544,552
1,522,667
1,150,658		 Total
funds
2022
£
341,587
480,000
329,071
1,150,658

6. Income from other trading activities

Training and consultancy
Membership subscriptions
Fundraising events
Total 2022		 Unrestricted
funds
2023
£
181,831
32,460
22,614
236,905
251,725		 Total
funds
2023
£
181,831
32,460
22,614
236,905
251,725		 Total
funds
2022
£
201,613
36,073
14,039
251,725

40

Family Rights Group Annual Report 2022/23

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR 31 MARCH 2023

7. Investment income

Interest receivable
Total 2022
Other income
Other income
Total 2022		 Unrestricted
funds
2023
£
1,651
Total
funds
2023
£
1,651
28

Total
funds
2023
£
6,877
2,131		 Total
funds
2022
£
28
Total
funds
2022
£
2,131
28
Unrestricted
funds
2023
£
6,877
2,131

8. Other income

9. Expenditure on raising funds

Other fundraising costs
Total 2022 as restated		 Unrestricted
funds
2023
£
5,783		 Total
funds
2023
£
5,783
3,211		 As restated
Total
funds
2022
£
3,211
3,211

Family Rights Group Annual Report 2022/23

41

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR 31 MARCH 2023

10. Analysis of expenditure on charitable activities

Summary by fund type

Advice and Advocacy
Other Charitable Activities
Lifelong Links
Total 2022 as restated		 Unrestricted
funds
2023
£
50,679
458,070
86,889
595,638
398,414		 Restricted
funds
2023
£
629,056
98,675
394,834
1,122,565
1,107,312		 Total
2023
£
679,735
556,745
481,723
1,718,203
1,505,726		 As restated
Total
2022
£
611,849
386,410
507,467
1,505,726

11. Analysis of expenditure by activities

Advice and Advocacy
Other Charitable Activities
Lifelong Links
Total 2022 as restated		 Direct costs
2023
£
629,056
487,633
429,578
1,546,267
1,367,785		 Support
costs
2023
£
50,679
69,112
52,145
171,936
137,941		 Total
funds
2023
£
679,735
556,745
481,723
1,718,203
1,505,726		 As restated
Total
funds
2022
£
611,849
386,410
507,467
1,505,726

42

Family Rights Group Annual Report 2022/23

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR 31 MARCH 2023

11. Analysis of expenditure by activities (continued)

Analysis of direct costs

Staff costs
Depreciation
Other costs
Total 2022 as restated		 Advice and
Other
Charitable
Advocacy
Activities
2023
£
2023
£
629,056
393,813
-
7,802
-
86,018
629,056
487,633
551,565
355,509		 Lifelong
Links
2023
£
394,834
-
34,744
429,578
460,711		 Total
funds
2023
£
1,417,703
7,802
120,762
1,546,267
1,367,785		 As restated
Total
funds
2022
£
1,262,104
6,541
99,140
1,367,785

Analysis of support costs

Organisational running costs
Trustee governance costs
Audit fees
Total 2022		 Advice and
Other
Charitable
Advocacy
Activities
2023
£
2023
£
48,066
63,749
94
124
2,519
5,239
50,679
69,112
60,284
30,901		 Lifelong
Links
2023
£
49,456
97
2,592
52,145
46,756		 Total
funds
2023
£
161,271
315
10,350
171,936
137,941		 Total
funds
2022
£
128,316
1,125
8,500
137,941

Family Rights Group Annual Report 2022/23

43

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR 31 MARCH 2023

12. Staff costs

Wages and salaries
Social security costs
Pension costs		 2023
£
1,201,359
132,099
84,245
1,417,703		 2022
£
1,077,999
109,844
74,261
1,262,104

The average number of persons employed by the Charity during the year was as follows:

Project workers
Support and administration		 2023
No.
25
11
36		 2022
No.
28
6
34

The average headcount expressed as full-time equivalents was:

2023 2022
No. No.
Average number of employees 27 26

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

2023 2022
No. No.
In the band £60,001 - £70,000 2 1
In the band £70,001 - £80,000 1 1

Key Management Personnel are defined as the Senior Management Team, the gross cost including employer's national insurance and pension contributions was £285,078 (2022: £269,494).

13. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2022 - £NIL).

During the year ended 31 March 2023, expenses totalling £315 were reimbursed or paid directly to 3 Trustees (2022 - £NIL to no Trustees) for the reimbursement of travel expenses to meetings for the charity.

44

Family Rights Group Annual Report 2022/23

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR 31 MARCH 2023

14. Tangible fixed assets

Cost or valuation
At 1 April 2022
Additions
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022
15.
Stocks
Stock
16.
Debtors
Due within one year
Trade debtors
Other debtors
Prepayments and accrued income		 Fixtures,
fittings and
equipment
£
1,997
18,675
20,672
1,971
1,595
3,566
17,106
26		 Computer
equipment
£
35,231
5,619		 Total
£
37,228
24,294
40,850 61,522
15,992
6,207		 17,963
7,802
22,199 25,765
18,651
19,239
2023
£
1,456
2023
£
157,687
-
125,425
283,112		 35,757
19,265
2022
£
1,456
2022
£
366,135
279
28,373
394,787

Family Rights Group Annual Report 2022/23

45

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR 31 MARCH 2023

17. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
Deferred income at 1 April 2022
Resources deferred during the year
Amounts released from previous periods
Deferred income at 31 March 2023		 2023
£
16,193
68,453
15,813
217,701
318,160
2023
£
426,737
138,099
(426,737)
138,099		 2022
£
26,870
124,847
10,926
488,571
651,214
2022
£
174,582
426,737
(174,582)
426,737

18. Statement of funds

Statement of funds - current year

Statement of funds
Statement of funds - current year
Unrestricted funds
Designated funds
Staffing contingency fund
General funds
General Funds
Total Unrestricted funds		 Balance at 1
April 2022
£
100,000
466,522
566,522		 Income
£
-
511,886
511,886		 Balance
at 31
March
Expenditure
£
2023
£
-
100,000
(601,421)
376,987
(601,421)
476,987

46

Family Rights Group Annual Report 2022/23

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR 31 MARCH 2023

18. Statement of funds (continued)

Restricted funds
Regional Adoption Agency Birth Family
Services
Department for Education (Social Connections
Tool)
Lifelong Links CHK
Department for Education (Innovation Unit
Care Leavers Model)
Rayne Foundation
Dulverton Trust
KPMG Foundation
Regional Adoption Agency Lifelong Links
Matrix Causes Fund
Department for Education (Regional Recovery
Fund)
Clothworkers' Foundation
National Institute for Health and Care
Research
Legal Education Foundation (Pre-
Proceedings)
Hugh Fraser Foundation
Robertson Trust
Department for Education (Advice &
Advocacy)
Help Accessing Legal Support
Lankelly Chase Foundation
Legal Education Foundation (Trainee)
Esmee Fairbarn Foundation
Save the Children
Total of funds		 Balance at 1
April 2022
£
-
73,812
-
-
-
-
-
-
1,250
-
-
-
17,904
-
-
-
-
-
-
-
-
92,966
659,488		 Income
£
60,000
-
26,250
33,500
20,000
23,333
56,250
35,000
1,750
109,443
5,500
932
126,700
7,500
13,333
480,000
75,000
75,670
53,393
60,000
20,000
1,283,554
1,795,440		 Expenditure
£
(10,647)
(7,179)
(26,250)
(33,500)
(20,000)
(23,333)
(56,250)
(18,468)
(3,000)
(109,443)
(550)
-
(64,676)
(7,500)
(13,333)
(480,000)
(75,000)
(62,339)
(49,819)
(55,284)
(5,994)
(1,122,565)
(1,723,986)		 Balance at
31 March
2023
£
49,353
66,633
-
-
-
-
-
16,532
-
-
4,950
932
79,928
-
-
-
-
13,331
3,574
4,716
14,006
253,955
730,942

Family Rights Group Annual Report 2022/23

47

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR 31 MARCH 2023

18. Statement of funds (continued)

Statement of funds - prior year
Unrestricted funds
Designated funds
Staffing contingency fund
General funds
General Funds
Total Unrestricted funds		 Balance at
1 April
2021
£
100,000
483,292
583,292		 Income
£
-
384,855
384,855		 Expenditure
£
-
(401,625)
(401,625)		 Balance
at 31
March
2022
100,000
466,522
566,522

48

Family Rights Group Annual Report 2022/23

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR 31 MARCH 2023

18. Statement of funds (continued)

Restricted funds
Department for Education (Social
Connections Tool)
Lifelong Links CHK
Department for Education (Innovation Unit
Care Leavers Model)
Rayne Foundation
Dulverton Trust
KPMG Foundation
Regional Adoption Agency Lifelong Links
Matrix Causes Fund
Department for Education (Regional Recovery
Fund)
Clothworkers' Foundation
National Institute for Health and Care
Research
Legal Education Foundation (Pre-
Proceedings)
Hugh Fraser Foundation
Robertson Trust
Department for Education (Advice &
Advocacy)
Help Accessing Legal Support
Lankelly Chase Foundation
Esmee Fairbarn Foundation
Total of funds		 Balance at
1 April 2021
£
89,300
(228))
28,125
15,869
9,367
17,863
10,099
1,000

-
-
-
-
-
-
-
-
-
-
171,395
754,687		 Income
£
-
228
65,625
25,940
9,561
80,286
-
3,250
133,443
7,704
480,000
63,340
49,881
40,000
25,125
8,750
35,000
750
1,028,883
1,413,738		 Expenditure
£
(15,488)
-
(93,750)
(41,809)
(18,928)
(98,149)
(10,099)
(3,000)
(133,443)
(7,704)
(480,000)
(45,436)
(49,881)
(40,000)
(25,125)
(8,750)
(35,000)
(750)
(1,107,312)
(1,508,937)		 Balance at
31 March
2022
£
73,812
-
-
-
-
-
-
1,250
-
-
-
17,904
-
-
-
-
-
-
92,966
659,488

Family Rights Group Annual Report 2022/23

49

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR 31 MARCH 2023

18. Statement of funds (continued)

Restricted funds were held for the following purposes:

Clothworkers Foundation: to support capital costs for infrastructure for the Advice & Advocacy service.

Department for Education (Advice & Advocacy): delivery of the Family & Friends Adviceline for families involved in the child welfare and family justice systems.

Department for Education (Innovation Unit Care Leavers Model): to build lasting relationships for 18- 25 care leavers in prison through the Lifelong Links model.

Department for Education (Social Connections Tool): a digital programme to map the social networks of young people at the start of the Lifelong Links process.

Dulverton Trust: to expand the Lifelong Links model to new local authorities.

Esmee Fairbank Foundation: to contribute to the ongoing development of Lifelong Links in Scotland.

Help Accessing Legal Support: grant to improve and sustain access to early advice and support for families involved in the child welfare and family justice systems.

Hugh Fraser Foundation: to support the charity's Lifelong Links and Family Group Decision Making work in Scotland.

KPMG Foundation: to contribute to the development of Lifelong Links across the UK.

Lankelly Chase Foundation: to continue support for the charity's parents' and kinship carers'. panels, and associated projects.

Legal Education Foundation (Pre-Proceedings): to safely divert children from care proceedings and ensure the timeliness and fairness of court decisions.

Legal Education Foundation (Trainee): a Justice First Fellowship to support a trainee solicitor through a two-year placement with the charity.

Lifelong Links CHK: to build lasting relationships for children in care through the Lifelong Links model.

Matrix Causes Fund: to enhance advice resources available on the website for parents to-be and new parents involved in the child welfare system.

National Institute for Health and Care Research: collaboration on the evaluation of multiagency safeguarding reforms.

Rayne Foundation: to build lasting relationships for children in care through the Lifelong Links model.

Regional Adoption Agency Birth Family Services: surveying, mapping and creating a national directory of support services available to birth families.

Regional Adoption Agency Lifelong Links: to develop and adapt the Lifelong Links model with the Regional Adoption Agency, working with birth parents, adopters and adoptees.

Robertson Trust: to support the charity's Lifelong Links and Family Group Decision Making work in Scotland.

Save the Children: development of new resources for practitioners in England working with children from Ukraine & their kinship carers.

50

Family Rights Group Annual Report 2022/23

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR 31 MARCH 2023

19. Summary of funds

Summary of funds - current year


Designated funds
General funds
Restricted funds
Summary of funds - prior year
Designated funds
General funds
Restricted funds		 Balance at 1
April 2022
£
100,000
466,522
92,966
659,488
Balance at
1 April 2021
£
100,000
483,292
171,395
754,687		 Income
£
-
511,886
1,283,554
1,795,440
Income
£
-
384,855
1,028,883
1,413,738		 Expenditure
£
-
(601,421)
(1,122,565)
(1,723,986)
Expenditure
£
-
(401,625)
(1,107,312)
(1,508,937)		 Balance
at 31
March
2023
£
100,000
376,987
253,955
730,942
Balance
at 31
March
2022
£
100,000
466,522
92,966
659,488

20. Analysis of net assets between funds

Analysis of net assets between funds - current year

Tangible fixed assets
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2023
£
35,757
639,399
(198,169)
476,987		 Restricted
funds
2023
£
-
373,946
(119,991)
253,955		 Total
funds
2023
£
35,757
1,013,345
(318,160)
730,942

Family Rights Group Annual Report 2022/23

51

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR 31 MARCH 2023

20. Analysis of net assets between funds (continued) Analysis of net assets between funds (continued)
Analysis of net assets between funds - prior year
Unrestricted Restricted Total
funds funds funds
2022 2022 2022
£ £ £
Tangible fixed assets 19,265 - 19,265
Current assets 1,102,221 189,216 1,291,437
Creditors due within one year (554,964) (96,250) (651,214)
Total 566,522 92,966 659,488
21. Reconciliation of net movement in funds to net cash flow from operating activities
2023 2022
£ £
Net income/expenditure for the year (as per Statement of Financial
Activities) 71,454 (95,199)
Adjustments for:
Depreciation charges 7,802 6,542
Bank interest (1,651) (28)
(Increase) in stocks - (1,456)
Decrease in debtors 111,675 236,771
(Decrease)/increase in creditors (333,054) 134,986
Net cash provided by/(used in) operating activities (143,774) 281,616
22. Analysis of cash and cash equivalents
2023 2022
£ £
Cash in hand 728,777 895,194

52

Family Rights Group Annual Report 2022/23

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR 31 MARCH 2023

23. Analysis of changes in net debt

At 31
At 1 April March
2022 Cash flows 2023
£ £ £
Cash at bank and in hand 895,194 (166,417) 728,777

24. Pension commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £84,245 (2022: £74,261). A liability of £14,187 (2022: £7,720) was payable to the fund at the balance sheet date and is included in creditors.

25. Operating lease commitments

At 31 March 2023 the Charity had commitments to make future minimum lease payments under noncancellable operating leases as follows:


Not later than 1 year
Later than 1 year and not later than 5 years		 2023
£
85,629
285,324
370,953		 2022
£
-
-
-

26. Related party transactions

There were no related party transactions or balances during the year (2022: £Nil).

27. Controlling party

There is no ultimate controlling party.

Family Rights Group Annual Report 2022/23

53

Family Rights Group's mission is to create a more socially just society in which the child welfare and family justice systems support children to live safely and thrive within their family, while strengthening the family and community networks of those children who cannot live at home.

We seek to ensure that:

Advice line 9.30am–3.30pm: 0808 801 0366

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