Family Rights l Group Annual Report And Financial Statements for the year ended 31 March 2024
Family Rights Group Annual Report 2023124 FRG Ltd Legal & Administrative Information Patron The Rt. Hon. Alanjohnson Charity number (England and Wales) 1015665 Trustees Angela Frazer-wicks (Chair of Trustees) Kath n Morris Ivice-c air) Jeremy Westhead (Treasurer) Stuart Black Jacqueline Campbell Ann Chavasse Sharmila Kar Chris Nicholson Jason Nisse Matt Patterson (appointed November 2023) Jonathan Scourfield Emma Smale John Trevor-Allen Charity number (Scotland) SC047042 Company number 2702928 Principal address 101 Pentonville Road London N19LG Registered office 101 Pentonville Road London N1 9LG Auditor Kreston Reeves LLP Chartered Certified Accountants Springfield House Springfield Road Horsham RH12 2RG Secretary John Loveday Bankers Unity Trust Bank plc Nine Brindley Place Birmingham, B12HB
Family Rights Group Annual Report 2023124 The Trustees present their report and accounts for the year ended 31 March 2024. 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 charitys 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 Welcome Trustees, Report 35 Statement of Financial Activities 24-29 Financial Results 36 Balance Sheet Statement of Trustees, Responsibilities 30 37-55 Statement of Cash Flows
Chief Executive's Welcome As we enter our 50th anniversary year, we reflect on and celebrate the many successes that Family Rights Group has achieved throughout its history. In 1974 a group of lawyers, social workers and academics got together to change the way families involved with social services were treated. Since its formation the charity has been a leader in reforming the child welfare system. Then, children could be removed from their parents by a vote of local councillors, without going near a family court,. now they cannot. We ensured that the principle that wherever possible children should be brought up and cared for in their own families was embedded in the Children Act 1989. And we have driven systemic change by promoting family-led practices, including by introducing family group conferences to the UK. Cathy Ashley OBE, Chief Executive The advice and advocacy serdice, staffed by our expert advisers, provides consistently high quality specialist advice to families involved within the child welfare system. The service enables mothers, fathers, and wider family and friends, including kinship carers to understand their rights and options. Over time it has evolved and grown, with on-line forums for parents and kinship carers, webchat and web enquiries now complementing an expanded advice line. Crucially the service changes outcomes for individual children and families, including by safely averting children from entering the care system. This year our specialist advice and advocacy service answered more than 7,000 enquiries from families involved with children's seniices in England or in need of their help. From being founded around a kitchen table, we have now grown into a 40-strong organisation that is a sector leader, a powerhouse of specialist knowledge. The charity continues to develop and innovate. Our pioneering Lifelong Links approach enables children in the care system to build relationships with relatives and others from whom they have been separated, including brothers, sister, schools friends and all who care about them. Over 3,000 children and young people have benefited from Lifelong Links and it continues to grow, with us now partnering with 42 local authorities to ensure that children in care have a network around them. We are also adapting the approach to benefit adopted children. 01 Family Rights Group Annual Report 2023/24
Family Rights Group has consistently championed kinship care, so children who cannot remain at home are able to live with loving relatives or friends. Our success in securing legal and policy changes on kinship care is unequalled. From the groundbreaking special guardianship order to obtaining the kinship exemption from the two child tax credit limit, to more recent legal aid changes. We provide the secretariat of the All Party Parliamentary Group on Kinship Care, and this year saw our Time to Define campaign make inroads with the inclusion of a definition of kinship care in the first Government Kinship Care Strategy. Key to all our work are the experiences and views of those with lived experience of the children's social care and family justice system. Half our trustees are parents or kinship carers with such experience. Our parents, and kinship care panels continue to thrive and grow, influencing the charity in a myriad of ways. And we have started planning for the increased participation of care-experienced young people in our work. Alongside the panels, regular meetings and influencing activities, in Summer 2023 we hosted a 1 Oth anniversary celebration event for our amazing panel members and their families. However, the need for our work is now starker than ever. Carers are struggling to access the practical, emotional and financial support they and the children need. There is now a record number of children in the care system. Many are living far from home and are separated from their family and friends, and left isolated. Outcomes for many of these children are not good enough. The Independent Review of Children's Social Care in 2022 warned that without a 'whole system resev there will be approaching 100,000 children in care by 2032, and the flawed system will cost a further £5 billion per year. Children and families are struggling to get help, to prevent crises escalating. A new- born baby in the North East is three times more likely to be removed from their family than a baby in London. Half of kinship carers have to give up work to take on the children, facing significant hardship. Whether a family is offered a family group conference, or a child in care is offered Lifelong Links is largely down to luck or where they happen to live. But we are optimistic and determined. There is major legislation on the horizon to help us transform our child welfare system. The Government has committed to an anti-child poverty strategy. There is cross-party consensus on the need for reform. Looking back on the last yearfs achievements, and indeed on the last 50 years, through all the change we have been a part of, or helped to create, there is one common theme. That is the dedication and commitment of our staff, trustees, panel members, funders and wider supporters, who individually and collectively have enabled Family Rights Group to become what it is today. They have built an organisation shaped by both expertise and experience. One in which the charitys resolve that children be able to live safely and thrive within their family has not dimmed. We look forward to continuing to working over the year ahead to help deliver that reality. November 2024 Family Rights Group Annual Report 2023124 02
Trustees. Report Our 2021-26 strategy Our ambitious 2021-26 strategic plan set 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 familyjustice 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 familyjustice 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. 03 Family Rights Group Annual Report 2023/24
Our business plan. now in its third year. establishes key milestones in alignment with each of the seven key areas of our work. Goal 1 Increasing access to independent legal and practical advice and information for families involved in the child welfare system. Goal 2 Enabling kinship care to be the first option when a child is unable to remain with their parent. Goal 3 The promotion of family-led decision-making in the child welfare arena. Goal 4 Lifelong Links- building lasting support networks for children in care. Goal 5 Promoting family voices in the child welfare and familyjustice system. Goal 6 Leading, influencing and embedding Goal 7 Infrastructure and sustainability in governance, strategy, and operations. A summary of key achievements of the year is set out in the following pages. Our 2021-26 strategy will next year be superseded by a new 10-year strategy. which is due to be launched at the end of 2024. Family Rights Group Annual Report 2023124 04
1) Increasing access to independent legal and practical advice and information for families involved in the child welfare system I, I reached outfor advice after an investigation into the care of my children due to the behaviour of their other parent... The lady I spoke with was amazing at explaining why the social services had put these things in place, giving me advice on my next steps c7nd actually being thefirst person that Ifelt listened to me throughout the whole ordeal. Mother who called our advlce line From my personal experience the information is invaluable and credible...I could not have made it through the two-year dire situation myfamily was placed in without FRG'S information and advice. Great-grandmother who used our live webchot. online enquirylorm and kinship carers'forum 05 Family Rights Group Annual Report 2023/24
At Family Rights Group we support families who need it most. Our specialist advice and advocacy service assists families when they are involved with children's services in England or need their help. Staffed by advisers who are experienced lawyers, social workers and family advocates, we provide free, independent advice to parents, relatives, friends, and kinship carers. The service helps families to understand their rights and options, navigate complex child welfare processes and get the support their child needs . We provide an entirely free, blended service with online advice resources, a telephone advice line, webchat, online advice forums and a web-based enquiry form, as well as self-advocacy support. In 2023124 we responded to 7,420 enquiries from parents, kinship carers and family members, via our free telephone advice line and digital services. ooo The number of visitors to our website and online forums increased by 13% in 202314 compared to the year earlier. The number of on-line enquiries we responded to more than doubled in 202314. In 2023124 we commissioned New Philanthropy Capital to update their economic evaluation model of the serrfice. It demonstrates that between April 2022 and March 2024, £23 was saved in public spending for every £1 invested in the advice service, in part from averting children going into care. This equates to over £24.5 million saved over the last two years. New funding secured from the Improving Lives Through Advice (ILTA) grant awarded by the National Lottery Community Fund is enabling us to improve accessibility to the service. Mutual partnerships with our referral partners - including Become, Family Action, and Help on Your Doorstep - mean we can directly link families through to additional help and support where needed. Family Rights Group Annual Report 2023/24 06
In 2023124. our advice and advocacy service: Reached 784.297 people through our online advice resources including 369,195 people who visited our online forums for parents and kinship carers. Responded to 7.420 advice enquiries via our free telephone advice line and digital service. However, with current resources and levels of demand, we are only able to answer 4 in 10 callers to our free telephone advice line. Provided self-advocacy support to 564 families. Who we advised in 2023124: 500/0 Mothers 17% Fathers Professionals 290 Wider family and friends including kinship carers The topics we were asked for advice on: Voluntary Arrangements 14% 2% Private law Adoption 29% 27% Family support Care proceedings/ child in care 240 Child protection 07 Family Rights Group Annual Report 2023/24
The top 6 reasons given by callers for children's services involvement: 29 % domestic abuse 14 % parent separation or divorce 18 % parental mental ill-health 9% sex offence or alleged sex offence 14 % parental substance misuse 10% support for a disabled child In the week after contacting us: 85% of families felt that they were better able to cope as a result of their contact with us 83% of respondents felt that they understood the law better. 4- 6 months after contacting us: 54% of families agreed that they understood their rights, responsibilities and options better 380h agreed that the support they received made a positive difference to the local authority plan and services for their children. The evaluation estimates that every £1 invested in our service saves the state £23. That equates to £24.5 million in the last two years. Family Rights Group Annual Report 2023124 08
2) Kinship Care tYour] speedy reply is so helpful and detailed, I cannot thankyou enough for the support, it means the world at present when unpaid carers feel especially isolated and abandoned. 09 Kinship Carer accessing our advice
For decades, Family Rights Group has led the way in championing kinship care. We have done so with families every step of the way. Kinship carers are relatives or friends who raise children who cannot live with their parents. temporarily or permanently. 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 as well as our society; yet it is widely unrecognised and unsupported. Our Time To Define legal proposal and campaign for a written definition of kinship care enshrined in law aims to improve recognition and understanding of kinship care and provide the foundation for a clearer framework for all kinship care families to access financial and other support. We worked with Government to develop a definition which is now published in the first national kinship care strategy and in statutory guidance for local authorities. We continue to press for it to be incorporated in primary legislation and ensure increased support for families across the country. The previous Government made kinship care a strategic priority, in large part due to our campaigning. The Department of Education has for the first time established a kinship care policy team. Yet our most recent research on local kinship care policies found that a third of local authorities are failing in their obligation to set out what support they will provide to kinship families. We are campaigning for tougher regulations and a requirement for local authorities to set out a local offer to kinship families. We provide the secretariat to the All Party Parliamentary Group on Kinship Care. In the past year we have facilitated sessions with the then Minister for Children and Families. We regularly brief parliamentarians including for debates and oral questions. We supported MPS to secure a kinship care debate in Parliament which was well attended. We service the Kinship Care Alliance and its Race Equality sub-group. The latter is exploring structural racism, as experienced by children, parents and kinship carers, and is chaired by Sharon McPherson, co-founder of Families in Harmony and a kinship carer. We have long campaigned for a rightto paid employment leave for kinship carers to prevent them from being forced out of work. We have lobbied ministers and briefed civil servants, and will continue to do so with the new government, As part of our Same Love, Same Leave campaign we are commissioning economic modelling to further the case. Family Rights Group Annual Report 2023124 10
Key outcomes: ,Ill,dllli;,, ff.f_ - Our campaigning work has established a widely-accepted definition of kinship care. We have continued to keep the rlghts and needs of kinship carers high on the political agenda through our lobbying and engagement. We have provided the Secretariat to the All Party Parliamentary Group on Kinship Care. whose membership and influence continues to grow. We have facilitated the Kinship Care Alliance including its subgroups on race equalities and kinship care in Wales. 11 Family *:_
3) The promotion of family-led decision-making in the child welfare arena 12
At Family Rights Group we enable systemic change through innovation. We introduced the family group conference (FGC) approach to the UK from New Zealand. Family group conferences bring together a child's family and friends to make a safe plan to address concerns about their welfare. protection or care. Family Group conferences are a process that enables the child's family and friends to make a plan with. and for their child to address concerns about their welfare. protection or care. During the year we were commissioned by Foundations, in partnership with CORAM, to undertake an intensive analysis of how FGC services in England collect data, including which families are offered an FGC and the impact. The work has also developed recommendations as to what data could and should be collected. Family Rights Group hosts the National Family Group Conference & Lifelong Links Network. 75 local FGCS services are now members of the Network. Family Rights Group trains FGC coordinators. In 202314 we held 12 FGC training courses, with a total of 168 coordinators trained. The charity runs a quality assurance accreditation scheme for local FGC services. 29 services are currently accredited by Family Rights Group. We delivered webinars on FGCS and children public law to 572 lawyers, social care practitioners and the judiciary focusing on the role of family group conferences in the children public law framework in England. We continue to develop practice guidance for the use of family group conferences to support the reunification of children in care to their families. We have started a research project developing effective pathways for the use of FGCS prior to birth. A recent randomised control trial study by the research centre Foundations showed that family group conferences help families resolve concerns, keep children safely within their family network and avert children from entering the care system, saving the state money. We have been utilising this research in our policy and influencing work to press government to introduce a legal right for families to be offered a family group conference when there are concerns about the care and protection of their children. 13 Family Rights Group Annual Report 2023/24
Achievements across the year: We delivered webinars on FGCS and children public law to 572 lawyers, social care practitioners and the judiciary focusing on the role of family group conferences in the children public law framework in England. Currently. 29 family group conference services have been accredited by Family Rights Group. We held 12 FGC training courses. with a total of 168 coordinators trained. en%• Our Practice Lead, Sean Haresnape. discusses the advancements in family group conferences across the UK Family Rights Group Annual Report 2023124 14
4) Lifelong Links- building lasting relationships for children 15
Too often the care system breaks not builds relationships for children in care. We coproduced the Lifelong Links approach. supporting children and young people in care to have supportive. lasting relationships. We now work with 23 of 50 local authorities successfully bid from the government to introduce or extend a Lifelong Links ser¢ice. We work with a third of all local authorities in England. Over 2,800 children and young people have benefited from Lifelong Links as of March 2024. Our work with Adoption England to develop Lifelong Links for young people who have been adopted has made significant progress, and will be trialled with 10 young people from the Autumn. We have been funded by the National Lottery Reaching Communities Fund to ensure children in residential care benefit from Lifelong Links. We have launched Circles, a ground-breaking interactive on-line app which enables social workers and Lifelong Links co-ordinators to explore with the child or young person, who is in their support network. It was developed with technology company Atto. Already it is proving popular with local authorities. As well as a practice tool, it also generates data for local authorities and FRG to measure impact. We successfully launched our Lifelong Links London care leavers project, generously supported by a high net worth individual and the KPMG Foundation, to act as a catalyst for system change across London over 3 years. We want Lifelong Links to be a universal offer to all care leavers aged 17 and 18. Family Rights Group Annual Report 2023124 16
Achievements across the year: During 2023124. we worked with 42 local authorities delivering Lifelong Links (two in Scotland. two in Wales and 38 in England). a 40% increase on 2022123. During 2023124. 504 children and young people across the UK have engaged with Lifelong Links. More than 2,860 children and young people in England. Wales and Scotland have now benefited from Lifelong Links since it was first implemented in April 2017. We held eight Lifelong Links courses. with a total of 127 coordinators trained. Lifelo ¥* Launch of Islington Borough Council's Lifelong Links service at the Emirates Stadium, organised by and for young people with care experience. featuring a special appearance by Tinie 17 Family Rights Group Annual Report 2023/24
Our internal analysis of practice summaries produced by Lifelong Links coordinators for each child shows: On average, children and young people increase their social networks from seven to 26 people. 710h of children and young people who wished to, reconnected with their wider family networks. 67 % of children and young people have an increased sense of identity and belonging. Family Rights Group An l Report 2023124 18
5) Family voices in the child welfare and family justice system 19 Family Rights Group Annual Re rt 2023124
Family-led solutions are now central to the debate on children's social care reform. thanks in large part to our tenacity and evidence-led campaigning. Our parent and kinship care panels, which influence and inform the strategy of the charity, continue to grow and flourish. Alongside their regular meetings and influencing activities, in Summer 2023 we hosted a 10 year celebration event for panel members and their families. Building on our leading reputation for family participation, we are developing our young people's participation work to embed the voices of care-experienced young people within the organisation. Half of our Board of Trustees are parents or kinship carers with experience of children's services. Our parents, panel and kinship care panels inform all of our policy and campaign work, co-train on our courses for professionals, and are directly involved in organising and speaking at our events. Parents and kinship carers also sit on our project working groups and advisory groups. We conduct regular impact evaluations of our advice and advocacy service and all new strands of our Lifelong Links work include robust evaluation. The views collected in these evaluations enable us to identify and respond to trends and shared challenges. ,dy Grf•UI 41 Celebration of the 1 Oth anniversary of our family panels with an open-top bus tour of London Family Rights Group Annual Report 2023124 20
6) Leading. influencing and embedding Our uniqueness is in bringing together legal and social work expertise, advice giving, policy and campaigning, and direct work with young people and families. 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. y Igh'ts roup sta wit anet tsaby, Inister"for Children, Families andwellbeing 21 Family Rights Group Annual Report 2023124
In 2023/24 we developed and implemented our'Reimagining Pre-Proceedings' project, including a commitment to a 15-month pilot in the Dorset local family justice area. The pilot is designed to help create the conditions for families to get the help they and their children need at an earlier stage to safely avert care proceedings. This is being co-developed with family members with lived experience, the judiciary, local authority and other agencies. We have led proposals to reform legal aid for families of children who are, or may be, deprived of their liberty (DOLS) by the Family Court. Our campaign includes a letter we coordinated to the Lord Chancellor and Ministry of Justice with cross- sector support from 28 organisations as well as individuals. We also secured funding to develop and host on-line tailored advice materials on DOLS for families. The President of the Family Division of the High Court established the Transparency Implementation Group to work on how to sensitively open the Family Court to media reporting, while protecting the privacy of children, young people and family members. Family Rights Group is represented on the Group by our kinship care panel member, Claire Walsh, and by our Chair Angela Frazer-wicks, who was interviewed about her involvement on BBC Radio 4 Woman's Hour. Our Principal Legal Adviser, Caroline Lynch, was lead author of the Public Law Work Group's report on supervision orders published in April 2023. The report focuses on the use of supervision orders made at the conclusion of care proceedings to support a child to live with a parent(s) or wider family member. We also sit on the President's Public Law Working Group on adoption. Our Chief Executive, Principal Legal Adviser and Principal Social Work Adviser fed into the Group's recommendations, we convened discussion groups with birth parents, to ensure their vital perspective informed the Group's considerations. The Group's report is due to be published in Autumn 2024. We secured funding to map advice and support services available to birth families whose children may be or have been adopted. Over the past year we have gathered data and worked with web developers and families to design and build an interactive map. The map was launched in May 2024. "Our new on-line support map for birth families is the first of its kind in England and will be a vital resource for families before. during and after adoption." Family Rights Group Annual Report 2023124 22
Key achievements across the year include: Developed and implemented a co-produced local family justice area pilot in Dorset to help safely avert care proceedings. Created proposals to reform legal aid for families of children who are. or may be. deprived of their liberty by the Family Court. Participated in the Transparency Implementation Group, working on how to sensitively open the Family Court to media reporting. Designed and built an interactive map of services for birth families whose children may be or have been adopted. 23 Family Ri Fhts Group 23124
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 1 st April 1992 and as amended by special resolution dated 22nd April 1993. 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. 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 Matt Patterson 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. Family Rights Group Annual Report 2023124 24
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. Reserves Policy The trustees continue to maintain a target of free resenjes at between three and six months, allowing for changes in expenditure patterns and the fundraising climate. The current level of reserves is between three and 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 resen4e 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 charitys obligations on a fund-by-fund basis. Additional note Included within other debtors is a receivable for £666,400 in relation to committed future donations, Were these not to be received (and therefore written down in value) there would be an equal and opposite reduction in Deferred Income such that there would be no reduction in the Charity's Reserves. 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. 25 Family Rights Group Annual Report 2023/24
Financial Results 2023124 During the year the charity raised £2,313,422 {2023: £1,795,440) and spent £2,011,880 (2023: £1,723,986). This resulted in a surplus of £301,542 (2023: £71,454). Restricted income from government grants {29%) and charitable trusts (22%) made up 51 % of total income (2023: 72%). Unrestricted income from grants, sepdices, subscriptions, donations and fundraising events made up 49% of total income (2023: 28%). Unrestricted (free) reserves at the end of the year (including designated reserves) were £725,055 (2023: £476,987). TOTAL INCOME = £2.313.422 Restricted funds £1,187,364151% Unrestricted funds £1. 126,058149% RESTRICTED INCOME BY FUNDER Non-government grants (charitable trusts and foundations) £525.864 144% Government funding £661.500 156% Family Rights Group Annual Report 2023124 26
UNRESTRICTED INCOME= £1.126.058 Membership subscriptions £32,423 13 Training & Consultancy £347.361131 % Investment £16.53712% Grants £582.108 152% Fundraising events £16,37011% Donations £104,258 19% Other income £27,00112% EXPENDITURE~ £2.011.880 Fundraislng £4.543 1 <1% Other charitable activitles £513.976 125% Lifelong Links £798,870 14046 Advice & Advocacy £694,491135146 Unrestricted funds The charity raised £1,126,058 (2023: £511,886) of general or unrestricted income. Expenditure of £877,990 (2023: £601,421) was set against this, leaving a surplus of £248,068 (2023: _£89,535). When added to the fund balance brought forward of £476,987, total unrestricted funds at the end of 2023124 were £725,055. Income from training, consultancy and subscriptions made up 31 % of total unrestricted income (2023: 42%), grants made up 52% (2023: 46 % ), donations and supporters, fees made up 9% (2023: 8%) and fundraising events made up 1 % (2023: 4%). 27 Family Rights Group Annual Report 2023/24
Designated funds The trustees had previously designated £100,000 of unrestricted funds to cover staffing contingencies. A further £150,00 has been set aside in this financial year to support ongoing unrestrirted projects. This brings the total fund to £250,000 making up part of the total free resepdes, and remains unused in the year. Restricted funds A total of £1,187,364 (2023: £1,283,554) of restricted income was received in the year. Expenditure of £1,133,890 (2023: £1,122,565) was set against this and, after bringing forward funds of £253,955, the balance of restricted funds was £307,429. 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: the Access to Justice Foundation, Research in Practice, the Department for Education, the Dulverton Trust, the Esmee Fairbairn Foundation, the Fidelity Foundation, Foundations, the Hadley Trust, the Hugh Fraser Foundation, Innovation Unit, the John Armitage Trust, the KPMG Foundation, the Law Society, the Legal Education Foundation, the Ministry of Justice, the National Institute for Health & Care Research, the National Lottery Reaching Communities Fund, Centre for Justice Innovation, the Regional Adoption Agency, the Robertson Trust, and the Segelman Trust. We would also like to thank all those individuals, organisations and small trusts and foundations who supported us throughout the year. As a result of the Pilot light outstanding programme, we benefited from the insights of staff at Barclays to advise Family Rights Group on sustainable development. We also gained immensely organisationally and as part of our pre-proceedings pilot work, from the pro bono support of lan Pocock and his team at service design company Transform. The company Hasbro kindly donated toys prior to Christmas that we were able to distribute to delighted children and parents and kinship carers, including some in desperate financial straits. We continue to learn, collaborate with and benefit from being hosted by Sense, the charity for people with complex disabilities. Support from the Legal Education Foundation has been instrumental in us employing Myriam Naoual, as a trainee solicitor, and learning experienced enhanced by Myriam also having a 6 months secondment to Goodman Ray solicitors. Family Rights Group Annual Report 2023/24 28
In Autumn 2023 we exceeded expertations by raising £3,686 from the Family Rights Groupathlon (in which staff, trustees and supporters swam, cycled, ran and rowed), and £6,965 from the Annual Quiz. Thank you to trusteejason Nisse who led on organisingthe Groupathlon and to Rt Hon Alanjohnson who was the highly entertaining quiz host. We also re-ran the end of year Big Give fundraising campaign, which between pledges, match funding from the Dulverton Trust, and individual donations, raised £4,552. We participated in the London Legal Walk and were supported at the Family LawAwards. These generous donations enabled us to raise a total of £20,000 from our fundraising events and campaigns, a vital fundraising effort, with special thanks to Ann Chavasse and the Fundraising Sub-committee. 29 Family Rights Group Annual Report 2023/24
FRG LIMITED
STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024
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:
- select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent; and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
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 November 2024
30 ~~nn~~ Family Rights Group Annual Report 2023/24
Auditor's Report & Financial Statements Opinion We have audited the financial statements of FRG Ltd (Operating as Family Rights Group) (the 'charity'i for the year ended 31 March 2024 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: give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its income and application of resources, including its income and expenditure for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance with the requirements of the Companies Act 2006, Charities Act 201 I, the Charities and Trustee Investment (Scotlandl Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006. Basls for oplnlon We conducted our audit in accordance with International Standards on Auditing (UK) IISAS IUKII 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. Concluslons relatlng to golng 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, i ndividually or collectively, may cast significant doubt on the charitable com pa ny's a bi lity to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for i55ue. Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report. Other Informatlon 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 doin8 50, 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 mi5Stated. If we identify such material incon515tencies or apparent material mi55tatements, we are required to determine whether this gives rise to a material mi55tatement in the financial Statements themselve5. 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. 31 Family Rights Group Annual Report 2023/24
Opinion on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: the information given in the Trustees, report for the financial year for which the financial statements are prepared is consistent with the financial statements. the Trustees, report has been prepared in accordance with applicable legal requirements. Matters on whlch we are required to report by exceptlon 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 matter5 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: adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us.. or the financial statements are not in agreement with the accounting records and returns; or certain disclosures of Trustees, remuneration specified by law are not made.. or we have not received all the information and explanations we require for our audit,. or the Trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies, exemptions in preparing the Trustees, report and from the requirement to prepare a Strategic report. Respons5b511t5es 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. Audltor's responslbllltles for the audlt of the financlal statements We have been appointed as auditor under section 4411)(c) of the Charities and Trustee Investment {Scotlandl 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 15 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 deterting 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. Family Rights Group Annual Report 2023/24 32
We considered the extent to which non-compliance might have a material effert 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 managemenys 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: Discussions with management and assessment of known or suspected instances of non-compliance with laws and regulations (including health and safety) and fraud: and Assessment of identified fraud risk factors; and Review of expenditure to confirm no evidence of personal benefit,. and Identifying and assessing the design effectiveness of controls that management has in place to prevent and detect fraud,. and Identifying and assessing the design effectiveness of controls that management has in place to prevent and detect fraud,. and Performing analytical procedures to identify any unusual or unexpected relationships, including related party transactions, that may indicate risks of material misstatement due to fraud,, and Confirmation of related parties with management, and review of transactions throughout the period to identify any previously undisclosed transactions with related parties outside the normal course of business,, and Reading minutes of meetings of those charged with governance; and Physical inspection of tangible assets suscepiible to fraud or irregularity,, and Review of significant and unusual transactions and evaluation of the underlying financial rationale supporting the transactions,. and Identifying and testin8 journal entries, in particular any manual entries made at the year end for financial statement preparation. Because of the inherent limitations of an audiL there is a risk that we will not detect all irregularities, includi ng those leading to a material misstatement in the financial statement5 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: Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion of the effectivenes5 of the charitable company's internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Trustees. Conclude on the appropriateness of the Trustees, use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charitable company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our Auditors, report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our Auditors, report. However, future events or conditions may cause the charitable company to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. 33 Family Rights Group Annual Report 2023/24
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 a55ume 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. LU ¥&P Samantha Rouse FCCA DChA (Senior statutory auditor) for and on behalf of Kreston Reeves LLP Chartered Accountants Statutory Auditor Canterbury Date: 22 November 2024 Kreston Reeves LLP are eligible to act as auditors in terms of section 1212 of the Companies Act 2006. Family Rights Group Annual Report 2023/24 34
STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024
| Unrestricted | Restricted | Total Total |
Total | ||
|---|---|---|---|---|---|
| funds | funds | funds funds |
funds | ||
| 2024 | 2024 | 2024 2023 |
2023 | ||
| Note | £ | £ | £ £ |
£ | |
| Income from: | |||||
| Donations and legacies | 4 | 104,258 | - | 104,258 27,340 |
27,340 |
| Charitable activities | 5 | 582,108 | 1,187,364 | 1,769,4721,522,667 | 1,522,667 |
| Other trading activities: | 6 | ||||
| Training and consultancy | 347,361 | - | 347,361181,831 | 181,831 | |
| Membership subscriptions | 32,423 | - | 32,423 32,460 |
32,460 | |
| Fundraising events | 16,370 | - | 16,370 22,614 |
22,614 | |
| Investments | 7 | 16,537 | - | 16,537 1,651 |
1,651 |
| Other income | 8 | 27,001 | - | 27,001 6,877 |
6,877 |
| Total income | 1,126,058 | 1,187,364 | 2,313,4221,795,440 | 1,795,440 | |
| Expenditure on: | |||||
| Raising funds | 9 | 4,543 | - | 4,5435,783 | 5,783 |
| Charitable activities: | 10 | ||||
| Advice and Advocacy | 169,491 | 525,000 | 694,491679,735 | 679,735 | |
| Lifelong Links | 552,060 | 246,810 | 798,870481,723 | 481,723 | |
| Other charitable activities | 151,896 362,080 | 151,896 362,080 | 513,976556,745 | 556,745 | |
| Total expenditure | 877,990 | 1,133,890 | 2,011,8801,723,986 | 1,723,986 | |
| Net movement in funds | 248,068 | 53,474 | 301,542 71,454 |
71,454 | |
| Reconciliation of funds: | |||||
| Total funds brought forward | 476,987 | 253,955 | 730,942659,488 | 659,488 | |
| Net movement in funds | 248,068 | 53,474 | 301,542 71,454 |
71,454 | |
| Total funds carried forward | 725,055 | 307,429 | 1,032,484730,942 | 730,942 |
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 34 to 51 form part of these financial statements
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Family Rights Group Annual Report 2023/24
(A company limited by guarantee) Registered number: 02702928
BALANCE SHEET AS AT 31 MARCH 2024
| 2024 | 2024 | 2024 | 2023 | 2023 | |||
|---|---|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | £ | ||
| Fixed assets | |||||||
| Tangible assets | 14 | 29,726 | 35,757 | ||||
| Current assets | |||||||
| Stocks | 15 | - | 1,456 | ||||
| Debtors | 16 | 984,341 | 283,112 | ||||
| Cash at bank and in hand | 1,096,716 | 728,777 | |||||
| 2,081,057 | 1,013,345 | ||||||
| Creditors: amounts falling due within one | |||||||
| year | 17 | (1,078,299) | (318,160) | ||||
| Net current assets | 1,002,758 | 695,185 | |||||
| Total net assets | 1,032,484 | 730,942 | |||||
| Charity funds | |||||||
| Restricted funds | 18 | 307,429 | 253,955 | ||||
| Unrestricted funds | 18 | 725,055 | 476,987 | ||||
| Total funds | 1,032,484 | 730,942 |
The entity was entitled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the entity to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. However, an audit is required in accordance with section 144 of the Charities Act 2011 and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005.
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 authorised for issue by the Trustees on and signed on their behalf by:
Angela Frazer-Wicks
Trustee Date: 21 November 2024
The notes on pages 34 to 51 form part of these financial statements
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Family Rights Group Annual Report 2023/24
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024
| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Cash flows from operating activities | |||
| Net cash used in operating activities | 21 | 358,789 (143,774) |
(143,774) |
| Cash flows from investing activities | |||
| Dividends, interests and rents from investments | 16,537 | 1,651 | |
| Purchase of tangible fixed assets | (7,387)(24,294) | (24,294) | |
| Net cash provided by/(used in) investing activities | 9,150 (22,643) |
(22,643) | |
| Change in cash and cash equivalents in the year | 367,939 (166,417) |
(166,417) | |
| Cash and cash equivalents at the beginning of the year | 728,777 | 895,194 | |
| Cash and cash equivalents at the end of the year | 22 | 1,096,716 | 728,777 |
The notes on pages 34 to 51 form part of these financial statements.
37 Family Rights Group Annual Report 2023/24
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
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.
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Family Rights Group Annual Report 2023/24
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
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
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Family Rights Group Annual Report 2023/24
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
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 straightline 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.
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Family Rights Group Annual Report 2023/24
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
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.
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Family Rights Group Annual Report 2023/24
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
4. Income from donations and legacies
| Unrestricted Total |
Total | Total | |
|---|---|---|---|
| funds funds |
funds | funds | |
| 2024 2024 |
2024 | 2023 | |
| £ £ |
£ £ |
£ | |
| Donations and gifts | 104,258 104,258 |
104,258 27,340 |
27,340 |
| Total 2023 | 27,340 27,340 | 27,340 27,340 |
5. Income from charitable activities
| Unrestricted | Unrestricted Restricted |
Restricted | Total | Total |
|---|---|---|---|---|
| funds | funds | funds | funds | funds |
| 2024 | 2024 | 2024 | 20244 | 2023 |
| £ | £ | £ | £ | |
| Lifelong Links | 341,775 | 340,166 | 681,941 | 363,115 |
| Advice and advocacy grants | - | 525,000 | 525,000 | 555,000 |
| Other grants | 240,333 | 322,198 | 562,531 | 604,552 |
| 582,108 | 1,187,364 | 1,769,472 | 1,522,667 | |
| Total 2023 | 272,613 | 1,250,054 | 1,522,667 |
6. Income from other trading activities
| Unrestricted Total |
Total Total |
Total | |
|---|---|---|---|
| Funds | funds funds |
funds | |
| 2024 | 2024 2023 |
2023 | |
| £ | £ | £ | |
| Training and consultancy | 347,361 | 347,361 | 181,831 |
| Membership subscriptions | 32,423 | 32,423 | 32,460 |
| Fundraising events | 16,370 | 16,370 | 22,614 |
| 396,154 | 396,154 | 236,905 | |
| Total 2023 | 236,905 | 236,905 |
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Family Rights Group Annual Report 2023/24
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
7. Investment income
----- Start of picture text -----
|||||
|---|---|---|---|
|Unrestricted|Total|Total|
|funds|funds|funds|
|2024|2024|2023|
|£|£|£|
|Interest receivable|16,537|16,537|1,651|
|Total 2023|1,651|1,651|
|8.|Other income|
|Unrestricted|Total|Total|
|funds|funds|funds|
|2024|2024|2023|
|£|£|£|
|Other income|27,001|27,001|6,877|
|Total 2023|6,877|6,877|
----- End of picture text -----
9. Expenditure on raising funds
----- Start of picture text -----
|||||
|---|---|---|---|
|Unrestricted|Total|Total|
|funds|funds|funds|
|20244|2024|2023|
|£|£|£|
|Other fundraising costs|4,543|4,543|5,783|
|Total 2023|5,783|5,783|
----- End of picture text -----
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Family Rights Group Annual Report 2023/24
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
10. Analysis of expenditure on charitable activities
Summary by fund type
| Unrestricted Restricted |
Restricted | |||
|---|---|---|---|---|
| funds funds |
funds Total |
Total | Total | |
| 2024 2024 |
2024 2024 |
2024 | 2023 | |
| £ | £ | £ | £ | |
| Advice and Advocacy | 169,491 | 525,000 | 694,491 | 679,735 |
| Other Charitable Activities | 151,896 | 362,080 | 513,976 | 556,745 |
| Lifelong Links | 552,060 | 246,810 | 798,870 | 481,723 |
| 873,447 | 1,133,890 | 2,007,337 | 1,718,203 | |
| Total 2023 | 500,681 | 1,217,522 | 1,718,203 |
11. Analysis of expenditure by activities
| Support | Total | Total | ||
|---|---|---|---|---|
| Direct costs costs |
costs | funds | funds | |
| 2024 2024 |
2024 | 2024 | 2023 | |
| £ | £ | £ | £ | |
| Advice and Advocacy | 591,544 | 102,947 | 694,491 | 679,735 |
| Other Charitable Activities | 472,219 | 41,757 | 513,976 | 556,745 |
| Lifelong Links | 756,990 | 41,880 | 798,870 | 481,723 |
| 1,820,753 | 186,584 | 2,007,337 | 1,718,203 | |
| Total 2023 | 1,546,267 | 171,936 | 1,718,203 |
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Family Rights Group Annual Report 2023/24
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
11. Analysis of expenditure by activities (continued)
Analysis of direct costs
| Other | |||||
|---|---|---|---|---|---|
| Advice and | Charitable Lifelong |
Lifelong | Total | Total | |
| Advocacy | Activities Links |
Links | funds | funds | |
| 2024 | 2024 2024 |
2024 | 2024 | 2023 | |
| £ | £ | £ | £ | £ | |
| Staff costs | 568,799 | 390,815 | 619,536 | 1,579,150 | 1,417,703 |
| Depreciation | 6,320 | 2,572 | 2,435 | 11,327 | 7,802 |
| Other costs | 16,425 | 78,832 | 135,019 | 230,276 | 120,762 |
| 591,544 | 472,219 | 756,990 | 1,820,753 | 1,546,267 | |
| Total 2023 | 629,056 | 487,633 | 429,578 | 1,546,267 |
Analysis of support costs
| Other | |||||
|---|---|---|---|---|---|
| Advice and | Charitable Lifelong |
Lifelong Total |
TotalTotal | Total | |
| Advocacy | Activities Links |
Links funds |
funds funds |
funds | |
| 2024 | 2024 2024 |
2024 2024 |
2024 2023 |
2023 | |
| £ | £ | £ | £ £ |
£ | |
| Organisational running costs | 93,982 | 38,278 | 38,258 | 170,518161,271 | 161,271 |
| Trustee governance costs | 628 | 242 | 255 | 1,125 315 |
315 |
| Audit fees | 7,170 | 2,763 | 2,917 | 12,850 10,350 |
10,350 |
| Loss on disposal of fixed asset | 1,167 | 474 | 450 | 2,091 | - |
| 102,947 | 41,757 | 41,880 | 186,584 171,936 |
171,936 | |
| Total 2023 | 50,679 | 69,112 | 52,145 | 171,936 |
45
Family Rights Group Annual Report 2023/24
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
12. Staff costs
| 2024 | 2023 | |
|---|---|---|
| £ £ |
£ | |
| Wages and salaries | 1,352,368 | 1,201,359 |
| Social security costs | 142,026 | 132,099 |
| Pension costs | 84,756 | 84,245 |
| 1,579,150 | 1,417,703 |
The average number of persons employed by the Charity during the year was as follows:
| 2024 | 2024 | 20242023 |
|---|---|---|
| No. | No.No. | |
| Project workers | 25 | 25 |
| Support and administration | 14 | 11 |
| 39 | 39 | 36 |
| The average headcount expressed as full-time equivalents was: | ||
| 2024 | 2024 | 20242023 |
| No. | No. | No. |
| Average number of employees | 28 | 27 |
| The number of employees whose employee benefits (excluding employer pension costs) exceeded | The number of employees whose employee benefits (excluding employer pension costs) exceeded | |
| £60,000 was: | ||
| 2024 | 2024 | 20242023 |
| No. | No. | No.No. |
| In the band £60,001 - £70,000 | 1 | 2 |
| 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 £308,377 (2023: £285,078).
13. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).
During the year ended 31 March 2024, expenses totalling £1,125 were reimbursed or paid directly to 5 Trustees (2023 - £315 to 3 Trustees) for the reimbursement of travel expenses to meetings for the charity.
46
Family Rights Group Annual Report 2023/24
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
14. Tangible fixed assets
| 14. | Tangible fixed assets | |||
|---|---|---|---|---|
| Fixtures, | ||||
| fittings and | Computer | |||
| equipment | equipment | Total | ||
| £ | £ | £ | ||
| Cost or valuation | ||||
| At 1 April 2023 | 20,672 | 40,850 | 61,522 | |
| Additions | - | 7,387 | 7,387 | |
| Disposals | (2,788) | - | (2,788) | |
| At 31 March 2024 | 17,884 | 48,237 | 66,121 | |
| Depreciation | ||||
| At 1 April 2023 | 3,566 | 22,199 | 25,765 | |
| Charge for the year | 2,147 | 9,180 | 11,327 | |
| On disposals | (697) | - | (697) | |
| At 31 March 2024 | 5,016 | 31,379 | 36,395 | |
| Net book value | ||||
| At 31 March 2024 | 12,868 | 16,858 | 29,726 | |
| At 31 March 2023 | 17,106 | 18,651 | 35,757 | |
| 15. | Stocks | |||
| 2024 | 2023 | |||
| £ | £ | |||
| Stock | - | 1,456 | ||
| 16. | Debtors | |||
| 2024 | 2023 | |||
| £ | £ | |||
| Due within one year | ||||
| Trade debtors | 176,023 | 157,687 | ||
| Other debtors | 666,831 | - | ||
| Prepayments and accrued income | 141,487 | 125,425 | ||
| 984,341 | 283,112 |
47 Family Rights Group Annual Report 2023/24
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
17. Creditors: Amounts falling due within one year
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Trade creditors | 26,163 | 16,193 |
| Other taxation and social security | 91,928 | 68,453 |
| Other creditors | 13,466 | 15,813 |
| Accruals and deferred income | 946,742 | 217,701 |
| 1,078,299 | 318,160 | |
| 2024 | 2023 | |
| £ | £ | |
| Deferred income at 1 April 2023 | 138,099 | 426,737 |
| Resources deferred during the year | 887,889 | 138,099 |
| Amounts released from previous periods | Amounts released from previous periods(138,099) (426,737) |
(426,737) |
| Deferred income at 31 March 2024 | 887,889138,099 | 138,099 |
18. Statement of funds Statement of funds - current year
| Balance at | |||||
|---|---|---|---|---|---|
| Balance at 1 | Transfer | 31 March | |||
| April 2023 | Income Expenditure | in/out | 2024 | ||
| £ | £ | £ | £ | £ | |
| Unrestricted funds | |||||
| Designated funds | |||||
| Staffing contingency fund | 100,000 | - | - | - | 100,000 |
| Lifelong Links London | - | - | - | 150,000 | 150,000 |
| 100,000 | - | - | 150,000 | 250,000 | |
| General funds | |||||
| General Funds | 376,987 | 1,126,058 | (877,990) | (150,000) | 475,055 |
| Total Unrestricted funds | 476,987 | 1,126,058 | (877,990) | - | 725,055 |
48
Family Rights Group Annual Report 2023/24
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
18. Statement of funds (continued)
| Balance at | |||||
|---|---|---|---|---|---|
| Transfers | 31 March | ||||
| Balance at Income Expenditure |
Income Expenditure | Income Expenditure | in/out 2024 | in/out 2024 | |
| 1 April 2023 | |||||
| £ | £ | £ | £ £ | £ £ | |
| Restricted funds | |||||
| Regional Adoption Agency (Birth | |||||
| Family Services) | 49,353 | 24,000 | (57,702) - | - | 15,651 |
| Social Connections Tool | |||||
| (ATTO) | 66,633 | - | (26,844) - | - | 39,789 |
| NL Reaching Communities Fund | - | 69,421 | (49,762) - | - | 19,659 |
| Robertson Trust | - | 53,329 | (6,474) - | - | 46,855 |
| ESRC (Seldom Heard) | - | 4,312 | (4,312) - | - | - |
| Dulverton Trust | - | 40,000 | (40,000) - | - | - |
| Fidelity Foundation | - | 98,836 | (67,416) - | - | 31,420 |
| Regional Adoption Agency | |||||
| (Lifelong Links) | 16,532 | 120,000 | (62,098) - |
- | 74,434 |
| MoJ Access to Justice Fdn (HALS) | - | 37,500 | (37,500) - |
- | - |
| Access to Justice Foundation (ILTA) | - | 7,500 | (7,500) - | - | - |
| Clothworkers' Foundation | 4,950 | - | (550) - | (550) - | 4,400 |
| National Institute for Health and | National Institute for Health and | ||||
| Care (Safeguarding and Pre-Birth) | 932 | 1,932 | (2,864) | - | - |
| Legal Education Foundation | |||||
| (Pre-Proceedings) | 79,928 | 126,665 (141,970) | 126,665 (141,970) | - | 64,623 |
| Hugh Fraser Foundation | - | 7,500 (7,500) | 7,500 (7,500) | - | - |
| PWG (Care Reform) | - | 1,800 (1,800) | 1,800 (1,800) | - | - |
| Department for Education | |||||
| (Advice & Advocacy) | - | 480,000 (480,000) | 480,000 (480,000) | - | - |
| Law Society (DOLS) | - | 10,900 (8,009) | 10,900 (8,009) | - | 2,891 |
| Lankelly Chase Foundation | 13,331 | - | (12,443) | - 888 |
888 |
| Legal Education Foundation | |||||
| (Trainee) | 3,574 | 53,753 (54,617) | 53,753 (54,617) | - 2,710 |
2,710 |
| Esmée Fairbairn Foundation (Sc) | 4,716 | 49,916 (54,132) | 49,916 (54,132) | - 500 |
500 |
| Save the Children | 14,006 | - | (10,397) | - 3,609 |
3,609 |
| 253,955 | 1,187,364 (1,133,890) | 1,187,364 (1,133,890) | - 307,429 |
307,429 | |
| Total of funds | 730,942 | 2,313,422 (2,011,880) | 2,313,422 (2,011,880) | - 1,032,484 |
1,032,484 |
49
Family Rights Group Annual Report 2023/24
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
18. Statement of funds (continued)
Statement of funds - prior year
Balance at Balance at 31 March 1 April 2022 Income Expenditure 2023 £ £ £ £ Unrestricted funds Designated funds Staffing contingency fund 100,000 - - 100,000 General funds General Funds 466,522 511,886 (601,421) 376,987 Total Unrestricted funds 566,522 511,886 (601,421) 476,987
Total Unrestricted funds
50
Family Rights Group Annual Report 2023/24
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
18. Statement of funds (continued)
----- Start of picture text -----
||||||
|---|---|---|---|---|
|Balance at|
|Balance at|31 March|
|1 April 2022 Income Expenditure|2023|
|£|£|£|£|
|Restricted funds|
|Regional Adoption Agency (Birth|
|-|
|Family Services)|60,000|(10,647)|49,353|
|Social Connections Tool|
|-|
|(ATTO)|73,812|(7,179)|66,633|
|-|-|
|NL Reaching Communities Fund|26,250|(26,250)|
|Robertson Trust|-|33,500|(33,500)|-|
|-|-|
|ESRC (Seldom Heard)|20,000|(20,000)|
|Dulverton Trust|-|23,333|(23,333)|-|
|-|-|
|Fidelity Foundation|56,250|(56,250)|
|-|
|Regional Adoption Agency (Lifelong Links)|35,000|(18,468)|16,532|
|MoJ Access to Justice Foundation (HALS)|1,250|1,750|(3,000)|-|
|-|-|
|DfE Regional Recovery Fund|109,443|(109,443)|
|Clothworkers' Foundation|-|5,500|(550)|4,950|
|National Institute for Health and Care|
|(Safeguarding and Pre-Birth)|-|932|-|932|
|Legal Education Foundation|
|17,904|126,700 (64,676)|79,928|
|(Pre-Proceedings)|
|-|-|
|Hugh Fraser Foundation|7,500 (7,500)|
|-|-|
|Public Law Working Group (Care Reform)|13,333 (13,333)|
|Department for Education|
|-|-|
|(Advice & Advocacy)|480,000 (480,000)|
|-|-|
|Law Society (Deprivation of Liberty)|75,000 (75,000)|
|-|
|Lankelly Chase Foundation|75,670 (62,339) 13,331|
|-|
|Legal Education Foundation (Trainee)|53,393 (49,819)|3,574|
|-|
|Esmée Fairbairn Foundation (Scotland)|60,000 (55,284)|4,716|
|Save the Children|-|20,000 (5,994)|14,006|
|92,966|1,283,554 (1,122,565)|253,955|
----- End of picture text -----
Total of funds 659,488 1,795,440 (1,723,986) 730,942
51
Family Rights Group Annual Report 2023/24
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
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 Advice Line for families involved in the child welfare and family justice systems.
Social Connections Tool (ATTO, now Circles): 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.
Economic & Social Research Council (Seldom Heard): research with seldom-heard families.
Esmée Fairbairn Foundation (Scotland): to contribute to the ongoing development of Lifelong Links in Scotland.
Fidelity Foundation: increasing impact through technology and data
Hugh Fraser Foundation: to support the charity's Lifelong Links and Family Group Decision-Making in Scotland.
Access to Justice Foundation (Improving Lives Through Advice): improving lives through advice.
Lankelly Chase Foundation: to continue support for the charity's parents' and kinship carers' panels, and associated projects.
Law Society (DOLs): supporting the development and promotion of resources on deprivation of liberty orders. 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.
National Lottery (Reaching Communities Fund): Lifelong Links for children and young people in care.
MoJ Access to Justice Foundation: improved access to legal support.
National Institute for Health and Care Research (Safeguarding and Pre-Birth): collaboration on the evaluation of multi-agency safeguarding reforms.
Public Law Working Group: care reform.
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 in Scotland.
Save the Children: development of new resources for practitioners in England working with children from Ukraine & their kinship carers.
52
Family Rights Group Annual Report 2023/24
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
19. Summary of funds
Summary of funds - current year
| Balance | |||||
|---|---|---|---|---|---|
| at 31 | |||||
| Balance at | Balance at | Transfers | Transfers | March | |
| 1 April 2023 | 1 April 2023 Income |
Income | Expenditure | in/out | 2024 |
| £ | £ | £ | £ | £ | |
| Designated funds | 100,000 | - | - | 150,000 250,000 | 150,000 250,000 |
| General funds | 376,987 | 1,126,058 | (877,990) | (150,000) | 475,055 |
| Restricted funds | 253,955 | 1,187,364 | (1,133,890) | - 307,429 |
307,429 |
| 730,942 | 2,313,422 | (2,011,880) | - 1,032,484 |
1,032,484 |
Summary of funds - prior year
| Summary of funds - prior year | Summary of funds - prior year | |||
|---|---|---|---|---|
| Balance | ||||
| Balance | at 31 | |||
| at 1 | March | |||
| April 2022 | Income | Income Expenditure 2023 |
2023 | |
| £ | £ | £ £ |
£ | |
| Designated funds | 100,000 | - | - | 100,000 |
| General funds | 466,522 | 511,886 (601,421) | 511,886 (601,421) | 376,987 |
| Restricted funds | 92,966 | 1,283,554 (1,122,565) | 1,283,554 (1,122,565) | 253,955 |
| 659,488 | 1,795,440 (1,723,986) | 1,795,440 (1,723,986) | 730,942 |
20. Analysis of net assets between funds
Analysis of net assets between funds - current period
| Unrestricted | Restricted | Total | |
|---|---|---|---|
| funds | funds | funds | |
| 2024 | 2024 | 2024 | |
| £ | £ | £ | |
| Tangible fixed assets | 29,726 | - | 29,726 |
| Current assets | 1,676,173 | 404,884 | 2,081,057 |
| Creditors due within one year | (980,844) (97,455) | (980,844) (97,455) | (1,078,299) |
| Total | 725,055 | 307,429 | 1,032,484 |
53
Family Rights Group Annual Report 2023/24
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
20. Analysis of net assets between funds (continued)
Analysis of net assets between funds - prior period
| Analysis of net assets between funds - prior period | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| funds | funds | funds | ||
| 2023 | 2023 | 2023 | ||
| £ | £ | £ | ||
| Tangible fixed assets | 35,757 | - | 35,757 | |
| Current assets | 639,399 | 373,946 | 1,013,345 | |
| Creditors due within one year | (198,169) | (119,991) (318,160) | (119,991) (318,160) | |
| Total | 476,987 | 253,955 | 730,942 |
Total
21. Reconciliation of net movement in funds to net cash flow from operating activities
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Net income for the period | 301,542 | 71,454 |
| (as per Statement of Financial Activities) | ||
| Adjustments for: | ||
| Depreciation charges | 13,543 | 7,802 |
| Bank interest | (16,537) | (1,651) |
| Decrease/(increase) in debtors | (701,229) | 111,675 |
| (Decrease)/increase in creditors | 760,241 | (333,054) |
| Net cash provided by/(used in) operating activities | 357,560 | (143,774) |
22. Analysis of cash and cash equivalents
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Cash in hand | 1,096,716 | 728,777 |
23. Analysis of changes in net debt
| At 1 April | At 31 | ||
|---|---|---|---|
| 2023 | Cash flows | March 2024 | |
| £ | £ | £ | |
| Cash at bank and in hand | 728,777 | 367,939 | 1,096,716 |
54
Family Rights Group Annual Report 2023/24
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
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 £84,756 (2023: £84,245). A liability of £13,466 (2023: £14,187) was payable to the fund at the balance sheet date and is included in creditors.
25. Operating lease commitments
At 31 March 2024 the Charity had commitments to make future minimum lease payments under noncancellable operating leases as follows:
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Not later than 1 year | 85,629 | 85,629 |
| Later than 1 year and not later than 5 years | 199,695 | 285,324 |
| 285,324 | 370,953 |
26. Related party transactions
There were two related party transactions in the year (2023: £Nil), being two instalments of grant income totalling £20,000, from the Loveday Charitable Trust. A family member of John Loveday, who is a member of key management, sits on the board of trustees of the Loveday Charitable Trust. There were no related party balances at the year end (2023: £Nil).
27. Controlling party
There is no ultimate controlling party.
55
Family Rights Group Annual Report 2023/24
Family Rights Group’s vision is that every child should be able to be raised safely and thrive within their family.
We believe that children in the care system should have loving relationships they can turn to throughout life.
We seek to ensure that:
-
Families involved with the child welfare and family justice system are treated fairly, have their rights respected and are able to make informed decisions;
-
Children and families get the help they need, so wherever possible children can live safely and flourish within their family network;
-
All children, including those in care, have lasting and supportive relationships to sustain them throughout their lives;
-
Our child welfare and family justice system – and wider society – promotes social justice and creates conditions that enable children to achieve their potential; Children and families’ voices and experiences drive decision making at an individual and strategic level within the child welfare and family justice system.
Advice line 9.30am–3.30pm: 0808 801 0366
© Family Rights Group 2024. The copyright of all material appearing in this publication belongs to Family Rights Group. It may not be reproduced, duplicated or copied by any means without our prior written consent. FRG Limited Established in 1974 Company Registration No. 2702928 Charity No. 1015665 (England and Wales) SC047042 (Scotland) VAT Registration No: 122 8302 49