Annual Report And Financial Statements ~~CO~~ for the year ended 31 March 2025
Family Rights Group Annual Report 2024/25
FRG Ltd Legal & Administrative Information
Patron
The Rt. Hon. Alan Johnson
Charity number (England and Wales) 1015665
Trustees
Angela Frazer-Wicks MBE (Chair of Trustees)
Kathryn Morris (Vice-Chair)
Jeremy Westhead (Treasurer)
Stuart Black Jacqueline Campbell Ann Chavasse Sharmila Kar Chris Nicholson Jason Nisse Matt Patterson Jonathan Scourfield Emma Smale John Trevor-Allen
Secretary
John Loveday
Charity number (Scotland)
SC047042
Company number 2702928
Principal address
101 Pentonville Road London N1 9LG
Registered office
101 Pentonville Road London N1 9LG
Auditor
Kreston Reeves LLP Chartered Certified Accountants Springfield House Springfield Road Horsham RH12 2RG
Bankers
Unity Trust Bank plc Nine Brindley Place Birmingham, B1 2HB
Family Rights Group Annual Report 2024/25
Family Rights Group
Our vision
Family Rights Group’s vision is a society in which children can thrive in their families, and have loving relationships to turn to throughout life.
Our mission
To ensure that the child welfare and family justice system supports children to live safely and thrive within their family, while strengthening the family and community ties of those children who cannot live at home.
This report
The Trustees present their report and accounts for the year ended 31 March 2025. 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.
The objects of the charity are to relieve families with children who are in need or distress.
TABLE OF CONTENTS
Chief Executive’s 1-2 Welcome > Statement of 3-22 Impact Report 33 Financial Activities 23-27 Financial Results 34 Balance Sheet Statement of Statement of 28 Trustees’ 35-54 Cash Flows Responsibilities
Chief Executive’s Welcome
This was a momentous year - in which Family Rights Group celebrated our golden anniversary. 50 years from our humble beginnings around a kitchen table in 1974, to a national charity shaping and influencing legal and wider practice reform across the child welfare and family justice system.
Cathy Ashley OBE, Chief Executive
We ran a series of 50th anniversary activities – including the creation of a short film which showcases our work, our impact and the many people who have been so key to our success.
In October, we held a Parliamentary reception to mark 50 years, with speakers including Bridget Phillipson MP, Secretary of State for Education. She took to the stage to celebrate Family Rights Group’s role in championing family group conferences, describing them as ‘solutions for children designed with the people who know them and love them.’ She praised our work in creating Lifelong Links so that all children can maintain positive and lasting relationships throughout their lives.
Our anniversary celebrations culminated in a legal lecture, dinner and fundraising auction. The lecture was delivered by Lady Hale, former President of the Supreme Court, who reflected on the plentiful achievements of the charity over the past half century. She reminded us that when Family Rights Group was created councils could assume parental rights over a child, simply by councillors passing a resolution, without even involving their parents. Some councils even did it in bulk without individual consideration! Lady Hale recounted the role of Family Rights Group in influencing the Children Act 1989 and in the Review of Adoption Law, and its recommendation for Special Guardianship Orders in order that children could live permanently and securely with wider family or friends if they are unable to remain at home. She pointed out that the charity did not see the rights of children and the rights of families as polar opposites: “Family rights are important because families are important to children. That’s what Family Rights Group is all about”.
Looking forward, the need for the charity is greater than it ever was. There were more than 83,000 children in the care system in England last year. They are often isolated and alone, living far away from family and friends. Social work practice has become too focused on investigating and assessing rather than supporting families. Children and families are frequently not getting the help they need early enough to prevent difficulties escalating, whilst poverty and deprivation are making it harder for families to cope. The result is a system which is overstretched and overwhelmed.
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Family Rights Group Annual Report 2024/25
More children who cannot live at home could be raised in kinship care; however this option is too often not explored.
- Our new 10 year strategy demonstrates our resolve in tackling a child welfare system in crisis. The strategy reflects the values that underpin our organisation, not least, that we challenge when needed, provide solutions, collaborate with, and learn from, young people and families with experience of the system and those working within it.
Already, we are starting to deliver on our 10-year goals.
Our specialist advice service answered 7,456 enquiries and calls from parents and kinship carers, and we had nearly 900,000 visitors to our website and on-line forums. Using an updated evaluation model, we found that the service saves £32.20 in public spending, including averting children entering the care system, for every £1 invested. We are working with 42 local authorities in the UK to offer Lifelong Links, with 1,167 children and young people in the care system and care leavers benefiting from the approach over the last year.
We led the law reform campaign which has resulted in the first statutory definition of kinship care in guidance and soon in primary legislation. And it is Family Rights Group that persuaded Government to include in the Children’s Wellbeing and Schools Bill a requirement on local authorities to draw up a local kinship care offer, so kinship families get the support they need, and children can thrive.
We have worked, together with young people and families, to help shape the Children’s Wellbeing and Schools Bill. We have long campaigned for families to have a right to an offer of a family group conference when children’s services are involved. The Bill includes a new mandate for local authorities to offer families the opportunity to come up with solutions for their children’s welfare, to safely avert children entering the care system.
Our family engagement approach is proving instrumental in changing behaviours and thinking. For example, for the first time parents and kinship carers now sit on the President of the Family Division of the High Court’s Public Law Working Group which is exploring the reforming of care proceedings. We were delighted that our adviser and family participation officer Beverley Campbell was awarded an MBE for her services to children and families.
I would particularly like to thank our empathetic, knowledgeable and hard-working staff team and the openness of the practitioners and decision-makers with whom we work. The charity is very fortunate to have such committed trustees. We appreciate all who have generously supported our work throughout the year. We are immensely privileged to work with phenomenal young people, parents and kinship carers. We continually learn from their insights, expertise and determination.
October 2025
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Family Rights Group Annual Report 2024/25
Impact Report: 2024/25
Our 10-year strategy
Our strategic plan for 2025-34 was launched in April 2025 and sets out our ambitious plans to enable the building of an effective child welfare system that puts children and families first.
Our work
Our work is unique in bringing together legal and social work expertise with the direct voice and insights of young people and families. Children and families’ voices and experiences are central to influencing attitudes, policies and practices.
Family voices Innovation We promote families’ We create and champion voices, expertise innovative family-led and insights in all our work. solutions, including family We support mothers, group conferences and fathers, kinship carers and Lifelong Links. We partner care-experienced young with local authorities, people to be heard by other agencies and policy-makers, academics to embed practitioners and the these practices. public. Advice and Campaigns Advocacy We lead campaigns to achieve changes in law, We provide free, independent and confidential advice to policy and practice, informed by research help parents and kinship carers understand the law, and the perspectives of those with lived child welfare processes, their experience. rights and options.
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Family Rights Group Annual Report 2024/25
- 10 : We have set five goals in our new year strategy
1) Access to advice and access to justice
Ensuring that families have a right to independent legal and practical advice and advocacy, adequately funded by government, when there are care or protection concerns about their child.
2) Family-led decision making
We want all families to be supported to make safe plans for their children, with the right to a family group conference if there are care or protection concerns.
3) Championing kinship care
Kinship care is valued and properly supported as the first option when children cannot live at home.
4) Lifelong Links
Lifelong Links, our approach which builds lasting support networks for children in care and care leavers, is offered to all care experienced children and young people.
5) Families shaping the system
We believe that children and families with experience of the child welfare and family justice system should help shape it, at local and national level.
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Family Rights Group Annual Report 2024/25
A summary of key achievements of the year is set out in the following pages.
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Family Rights Group Annual Report 2024/25
1) Access to advice and access to justice
The advice gave us the confidence to liaise with the various agencies, to understand the system and processes and be able to ensure that procedures were being followed correctly. While going through an horrendous and difficult time in our lives, it was an enormous help both emotionally and mentally to speak with a person who was able to understand completely what we had been subjected to, offering help, support, advice and reassurance.
Grandfather who called the advice line, and was advised on three occasions
Thank you so very much for the information you sent to me. This is perfectly put by you in clear basic guidance for myself and my son to be able to comprehend and follow. The template is fab I feel so much more at ease over the current situation we are facing now, after reviewing and receiving all the information you have formatted for us. With great gratitude and the very kindest of regards.
Grandmother who called the advice line and received follow up support
82% of families who contacted us say that the advice they received helped their ability to cope.
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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. Our advisers, who are experienced lawyers, social workers and family advocates, provide free, independent advice to parents, and kinship carers (relatives and friends stepping in to raise a child who cannot remain at home). The service helps families to understand their rights and options, navigate complex child welfare processes and get the support their child needs.
In 2024/25 we:
answered a total of 7,456 advice enquiries
increased the number of visitors to our website and online forums by 23%, to nearly 900,000
answered over 5,000 calls from the public.
We provide an entirely free, blended service with online advice resources, a telephone advice line, webchat, on-line advice forums and a web-based enquiry form, as well as self-advocacy support.
We updated our evaluation model for the service. Our updated analysis in 2025 indicates that £32.40 is saved in public spending for every £1 invested in our advice line. When considering the costs of long-term statutory care, this equates to over £23 million saved over the last year alone.
Funding secured from the Improving Lives Through Advice (ILTA) grant, awarded by the National Lottery Community Fund, is enabling us to focus further on improving accessibility to the service.
Mutual arrangements with partner organisations - including Become, Family Action, and Help on Your Doorstep - mean we can directly link families through to additional help and support where needed.
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Family Rights Group Annual Report 2024/25
In 2024/25, our advice and advocacy service:
-
Responded to 7,456 advice enquiries via our free telephone advice line and digital service. Due to funding constraints and a high level of demand, we are only able to answer 4 in 10 callers to our free telephone advice line.
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Received 891,267 unique visitors to our online advice resources including over 500,000 people who visited our online forums for parents and kinship carers.
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Provided self-advocacy support to 578 families.
Who we advised:
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49%
Mothers
4%
19% Professionals
Fathers
28%
Wider family and friends
including kinship carers
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The topics we were asked for advice on:
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3%
Voluntary Arrangements1
2%
15%
Private law 2 Adoption
24%
Care proceedings/
30% child in care
Family
support
26%
Child protection
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1 When children are ‘looked after’ by children’s services but with no court order.
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2 Where there is a dispute about a child’s upbringing between two members of the family.
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Family Rights Group Annual Report 2024/25
The top 6 reasons given by our callers for children’s services involvement:
25% domestic abuse 14% parental mental ill-health parental separation or 13% divorce
parental substance 12% misuse support for a disabled 10% child sex offence or alleged 8% sex offence
In the week after contacting us:
82% of families felt that they were better able to cope as a result of their contact with us 80% of respondents felt that they understood the law better.
4 – 6 months after contacting us:
40% of families agreed that they understood their rights, responsibilities and options better 30% 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 £32.40. That equates to £23 million in the last two years.
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Family Rights Group Annual Report 2024/25
Our legal work and access to justice
Our legal team was named Children Law Team of the Year at the Lexis Nexis Family Law Awards, the first voluntary sector legal team to win in this category. This award recognises the team who have displayed outstanding work in the areas of family law regarding children. In winning, the legal team have further cemented Family Rights Group’s role as a leading authority on child welfare law and policy.
We successfully concluded our Reimagining pre-proceedings work, including the pilot in Dorset and securing a further 11 months of funding to disseminate the learning and academic evaluation of the project.
The work included a Dorset local family justice area pilot. Dorset Council has since received an ‘Outstanding’ Ofsted report which refers to our work with them.
An 11-month LEF funding extension will allow us to widely disseminate public legal education tools developed through the project and findings from an independent evaluation.
Also of note is the rising profile of our Deprivation of Liberty legal aid reform work amongst the legal and access to justice sectors.
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Family Rights Group Annual Report 2024/25
Our young parents project, including a direct legal advice pilot, generated deeper insights into the experiences and advice needs of care experienced young parents. It has also generated public legal education opportunities and a new direct legal advice model to complement our Advice & Advocacy service.
Supporting the next generation of social justice lawyers:
Our time as a Justice First Fellow host came to an end with Fellow, Myriam Naoual, successfully concluding her two-year training contract with our legal team in March and qualifying as a solicitor thereafter.
Public legal education:
Over the year our legal team crafted numerous online public legal education resources including accessible information about secure care and children’s deprivation of liberty. They also developed and delivered learning opportunities for local family justice areas, legal networks and Regional Adoption Agency practitioners on topics ranging from latest legal developments in kinship care to children’s access to adoption records.
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Family Rights Group Annual Report 2024/25
2) Family-led decision making
This year marked the recognition of the importance of family-led decision making at government and local level, with its inclusion in the Children’s Wellbeing & Schools Bill. This is a landmark achievement that Family Rights Group has long campaigned for.
The government’s endorsement of the evidence of family group conferences in addressing concerns about a child’s welfare or care is a critical step in achieving our goal of every local authority providing an accredited family group conference service.
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Family Rights Group’s pioneering, innovative approaches lead to system change.
We introduced the family group conference (FGC) approach to the UK from New Zealand, which brings together a child’s family and friends to make a safe plan to address concerns about their welfare, protection or care.
In 2024/25:
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The Children’s Wellbeing and Schools Bill includes a mandate for local authorities to offer families a family group decision making (FGDM) meeting, prior to a local authority decision. This is the result of years of campaigning and hard work by the charity.
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We want to ensure that family group conferences – the only internationally recognised, well evaluated family-led model that effectively and safely keeps children with their families – are fully adopted.
We are therefore publishing a new family group conference toolkit later this year to embed best practice.
Commissioned by Foundations, we collaborated with the charity Coram on two projects to understand more about which families are currently offered an family group conference and why, and what the outcomes are.
We continue to provide expert consultancy advice to local authorities who recognise the importance and benefits of a family group conference service in their locality.
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We want families to be supported to make safe plans for their children, with the right to a family group conference if there are care or protection concerns.
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As the foremost experts on family-led decision making, our aim is that by 2034:
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all local authorities have an accredited family group conference service;
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family group conferences are offered to all families when they come into contact with the child welfare system.
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We continue to be the leading authority on family group conferences in England and host of the national FGC Network.
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We promote consistently high standards, we are the principal source of legal expertise, and we pioneer research and practice developments. Far greater focus is needed on supporting children to successfully return home from the care system. We advocate nationally and locally for this and demonstrate how family group conferences are key to effectively planning the reunification of children with their families.
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Family Rights Group Annual Report 2024/25
3) Championing kinship care
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Our goal is that kinship care is valued and properly supported as the first option when children cannot live at home.
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Kinship care will be enshrined in law for the first time and English local authorities will be required to publish a local kinship offer setting out the support they provide to families in their area.
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Our legal and policy work around financial allowances and employment leave has contributed to Government recognition of these issues.
-
Our work facilitating the All Party Parliamentary Group on Kinship Care has helped build consensus on the importance of kinship care across the political spectrum.
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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 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.
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Our Time To Define proposal for a written definition of kinship care enshrined in law was a huge success. We continue to campaign to ensure that what is set out in legislation is what happens in reality.
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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.
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We provide the secretariat to the All Party Parliamentary Group on Kinship Care. The group has grown from strength to strength in the last year, recently focusing on support for special educational needs and disabilities.
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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.
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Half of kinship carers have to give up work to take on the children, facing significant hardship. We have long campaigned for a right to paid employment leave for kinship carers to prevent them from being forced out of work.
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We are planning to launch a major law reform proposal and campaign for a bespoke form of kinship care legal aid, so that prospective kinship carers can understand their rights and options from the outset.
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Family Rights Group Annual Report 2024/25
4) Lifelong Links *4 16
Too often the care system breaks not builds relationships for children in care. We coproduced the Lifelong Links approach, which involves connecting children in the care system with people who care about them. It aims to ensure that children and young people have a positive, loving support network that they can rely on.
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23 local authorities successfully secured government funding to sustain and extend their Lifelong Links service.
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Our work with Adoption England to develop Lifelong Links for young people who have been adopted has made significant progress: work has taken place with seven young people. We recently received an extension to continue this work up to March 2026.
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Our work with the National Lottery Reaching Communities Fund to ensure children in children’s homes benefit from Lifelong Links continues. We are working with three local authorities to ensure that children living in children’s homes benefit from Lifelong Links.
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Circles is our ground-breaking interactive on-line app which enables social workers and Lifelong Links co-ordinators to explore with children and young people who is important to them. It is popular with young people and local authorities, and is used by Family Rights Group to measure the impact of Lifelong Links.
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Our Lifelong Links London care leavers project, generously supported by a high net worth individual and the KPMG Foundation, is going from strength to strength. This work will pave the way for Lifelong Links to be a universal offer for all care leavers aged 17 and 18. 155 young people aged over 16 in London have already benefitted and we are looking to expand the number of London local authorities who offer Lifelong Links.
Achievements across the year:
During 2024/25 we provided training and consultancy to 42 local authorities in the UK to support them to establish, deliver and sustain a Lifelong Links service to children and young people in the care system.
Over 4,000 children and young people have now benefited from Lifelong Links since its inception in 2017, including 1,167 in 2024/25.
We held 9 Lifelong Links training courses, with a total of 108 coordinators trained.
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Independent evaluations of Lifelong Links has led to:
Improved mental health and wellbeing
A significant improvement in the mental health and well-being of young people who participated in Lifelong Links
Improved sense of identity
78%
78% of children and young people felt an improved sense of identity.
Reduced risk of homelessness
10%
Young care-experienced people who live in areas which offer Lifelong Links are 10% less likely to become homeless when they leave care.
Our Lifelong Links programme provides value for money: every pound invested is more than recovered in public savings.
One local authority (Hertfordshire Council) calculated they had avoided costs of £836,998 in one year year by adopting Lifelong Links.
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Family Rights Group Annual Report 2024/25
5) Families shaping the system
Our uniqueness as an organisation lies in our combination of expertise, practice and experience.
Our goal is that children and families with experience of the child welfare and family justice system continue to help shape it, at local and national level.
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Our parents’ and kinship carers’ panels were established 11 years ago and are flourishing. They meet online at least every two months, with one or two new members joining the panel at each meeting, thus allowing for both continuity and new perspectives.
Panel members have been instrumental in helping shape our 10-year strategy and our campaign work on family group decision making. They have informed the Government’s kinship care strategy, as well as reforms to bring more transparency to the Family Court. They were instrumental in the Charity’s Time to Define Kinship Care campaign, working with the Principal Legal Adviser throughout, shaping our thinking, writing blogs and advocating as to the importance of why kinship care needs to be defined in legislation. It is a landmark moment that The Children’s Wellbeing and Schools Bill will define kinship care in primary legislation for the first time.
Diversity of panels:
Panel members have direct experience with children’s services, including early help, child protection, reunification, and kinship care under various legal arrangements.
The panels include grandparents, aunts, great-aunts, cousins, sisters, and family friends, as well as kinship foster carers, ensuring representation across the spectrum of kinship care arrangements.
30% of panel members are from Black and minoritised ethnic communities, reflecting a commitment to inclusive representation.
The panels are religiously and geographically diverse, ensuring a wide range of perspectives and lived experiences.
Birth family mapping
In May 2024, Family Rights Group launched an interactive map of support services for birth
relatives of children who have been adopted, are being adopted, or may be adopted. This was a landmark moment in FRG’s efforts to improve visibility and access to support for birth families across England.
This work has helped position the charity as a national authority on post-adoption support for birth families, reinforcing its influence on policy and practice.
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Family Rights Group Annual Report 2024/25
Public Law Working Group
Following consistent lobbying by Family Rights Group, parents and kinship carers now sit on the President of the Family Division of the High Court’s Public Law Working Group on reforming care proceedings. Panel members also participated in research led by Birkbeck University designed to inform the Group’s recommendations.
In 2024 we also publicly welcomed the Public Law Working Group’s 2024 report on adoption as a ‘ground-breaking’ step towards modernising adoption practices in England and Wales. The report placed a renewed emphasis on maintaining familial connections for adopted children, especially with birth parents, siblings, and extended family, where safe and appropriate. This work is aligned with our broader goals of promoting early, effective family engagement and reducing unnecessary separation of children from their families.
Kempe International Conference: Call to Action to Change Child Welfare
Members of both our parents’ and kinship carers’ panels presented to this international conference on the significance of those with lived experience working with Family Rights Group and the work we have been able to achieve over the past ten years. This is the sixth year we have presented at the Conference.
Young people
Our ambition is to embed young people’s participation in the charity to the same degree as our thriving parents’ and kinship carers’ panels. We are therefore developing and strengthening our young people’s participation infrastructure to focus on young people experiencing Lifelong Links, and subsequently young people raised in kinship care. We helped to organise an event at the Labour Party Conference featuring care experienced young people who shared their stories.
Half of our Board of Trustees continues to be parents or kinship carers with experience of children’s services.
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Family Rights Group Annual Report 2024/25
Our goals with our family voices work are that:
All local children’s services, central government and other child welfare and family justice agencies have mechanisms by which young people, parents and kinship carers influence policies, practice, research and evaluation and the commissioning of services.
Young people and families with experience of the child welfare system are directly involved in the co-production and co-delivery of education, training and professional development for legal and social care practitioners.
In collaboration with young people and families we will:
- Support agencies, to embed family participation structures, policies and practices.
Co-deliver training and consultancy support and produce resources for practitioners and families.
Beverley Campbell MBE with members of our family panels at the charity's 50th anniversary parliamentary reception
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Family Rights Group Annual Report 2024/25
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.
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 MBE (Chair of Trustees) Stuart Black Jacqueline Campbell Ann Chavasse Sharmila Kar Kathryn Morris (Vice-Chair) 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.
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Family Rights Group Annual Report 2024/25
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 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 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.
Additional note
Included within other debtors is a receivable for £323,600 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.
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Family Rights Group Annual Report 2024/25
2024/25 Financial Results
During the year the charity raised £2,310,346 (2024: £2,313,422) and spent £2,306,145 (2024: £2,011,880). This resulted in a surplus of £4,201 (2024: £301,542). Restricted income from government grants (23%) and charitable trusts (33%) made up 56% of total income (2024: 51%). Unrestricted income from grants, services, subscriptions, donations and fundraising events made up 44% of total income (2024: 49%). Unrestricted (free) reserves at the end of the year (including designated reserves) were £703,514 (2024: £725,055).
TOTAL INCOME = £2,310,346
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Restricted funds
£1,300,321 / 56%
2%
Unrestricted funds
3%
17% £1,010,025 / 44%
35%
16%
27%
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RESTRICTED INCOME BY FUNDER
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Government funding
£535,123 / 41%
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2%
3% 17% Non-government grants
(charitable trusts and foundations)
£765,198 / 59%
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Family Rights Group Annual Report 2024/25
UNRESTRICTED INCOME = £1,010,025
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Membership subscriptions
£25,590 / 3%
Training & Consultancy
£345,537 / 34%
2%
3%
17%
35% Grants
Investment 16% £419,350 / 41%
£46,676 / 5%
27%
Fundraising events
£48,053 / 5%
Donations Other income
£106,997 / 10% £17,822/ 2%
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EXPENDITURE = £2,306,145
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Fundraising
£6,852 / 1%
Other charitable activities 2%
£511,236 / 22% 3%
17%
Lifelong Links
£1,059,189 / 45%
Advice & Advocacy
£728,868 / 32%
35%
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Unrestricted funds
The charity raised £1,010,025 (2024: £1,126,058) of general or unrestricted income. Expenditure of £1,031,566 (2024: £877,990) was set against this, leaving a deficit of £21,541 (2024: £248,068). When added to the fund balance brought forward of £725,055, total unrestricted funds at the end of 2024/25 were £703,514.
Income from training, consultancy and subscriptions made up 37% of total unrestricted income (2024: 31%), grants made up 41% (2024: 52%), donations and supporters' fees made up 10% (2024: 9%) and fundraising events made up 5% (2024: 1%).
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Family Rights Group Annual Report 2024/25
Designated funds
The trustees had previously designated £100,000 of unrestricted funds to cover staffing contingencies. A further £50,00 has been set aside in this financial year to support ongoing unrestricted projects. This brings the total fund to £300,000 making up part of the total free reserves, and remains unused in the year.
Restricted funds
A total of £1,300,321 (2024: £1,187,364) of restricted income was received in the year. Expenditure of £1,274,579 (2024: £1,133,890) was set against this and, after bringing forward funds of £307,429, the balance of restricted funds was £333,171. 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, the Department for Education, the Dulverton Trust, the Esmee Fairbairn Foundation, the Fidelity Foundation, Foundations, the Hugh Fraser Foundation, the KPMG Foundation, the Law Society, the Legal Education Foundation, the National Lottery Reaching Communities Fund, the Regional Adoption Agency, the Sally and John Rideal Trust, 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. We continue to learn, collaborate with and benefit from being hosted by Sense, the charity for people with complex disabilities.
In 2024/25, our 50th anniversary year, we raised a total of £48,053 from our fundraising events, smashing previous records. A range of events was organised by staff and trustees, including the London Legal Walk, the Great North Run, the Royal Parks Half-Marathon, and the Big Give, making a hugely significant contribution. We thank everyone who took part and gave so generously.
The events of the year culminated in our 50th anniversary legal lecture and dinner on 27th March 2025, which included a charity auction and raised a total of £38,000. Organising and participating in these events is a huge collective effort, and special thanks are owed to Ann Chavasse, to everyone who sits on the Fundraising SubCommittee, and to those who sponsored our events or donated auction prizes, as well as all our staff.
~~26~~ Family Rights Group Annual Report 2024/25
27
FRG LIMITED
STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025
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 MBE, Chair of Trustees
Date: 18 September 2025
28 ~~nn~~ Family Rights Group Annual Report 2024/25
Auditor's Report & Financial Statements
Opinion
We have audited the financial statements of FRG Ltd (Operating as Family Rights Group) (the 'charitable company') for the year ended 31 March 2025 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 2025 and of its incoming resources 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 Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006.
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.
~~26~~ Family Rights Group Annual Report 2024/25
29
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 and the Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion:
-
the information given in the Trustees' report is inconsistent in any material respect with the financial statements; or
-
sufficient and proper accounting records have not been kept; or the financial statements are not in agreement with the accounting records and returns; or we have not received all the information and explanations we require for our audit.
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 144 of the Charities Act 2011 and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 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. 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:
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Family Rights Group Annual Report 2024/25
-
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 susceptible to fraud or irregularity; and
-
Review of significant and unusual transactions and evaluation of the underlying financial rationale supporting the transactions; and
-
Identifying and testing journal entries, in particular any manual entries made at the year end for financial statement preparation.
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:
-
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 effectiveness 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.
~~26~~ Family Rights Group Annual Report 2024/25
31
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.
Samantha Rouse FCCA DChA (Senior statutory auditor)
for and on behalf of
Kreston Reeves LLP
Chartered Accountants Statutory Auditor Canterbury
Date: 6/10/2025
Kreston Reeves LLP are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.
32 ~~Te~~ Family Rights Group Annual Report 2024/25
STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted | Restricted | Total | Total | |||
|---|---|---|---|---|---|---|
| funds 2025 | funds | funds | funds | |||
| 2025 | 2025 | 2024 | ||||
| Note | £ | £ | £ | £ | ||
| Income from: | ||||||
| Donations and legacies | 4 | 106,997 | - | 106,997 | 104,258 | |
| Charitable activities | 5 | 419,350 | 1,300,321 | 1,719,671 | 1,769,472 | |
| Other trading activities: | 6 | |||||
| Training and consultancy | 345,537 | - | 345,537 | 347,361 | ||
| Membership subscriptions | 25,590 | - | 25,590 | 32,423 | ||
| Fundraising events | 48,053 | - | 48,053 | 16,370 | ||
| Investments | 7 | 46,676 | - | 46,676 | 16,537 | |
| Other income | 8 | 17,822 | - | 17,822 | 27,001 | |
| Total income | 1,010,025 | 1,300,321 | 2,310,346 | 2,313,422 | ||
| Expenditure on: | ||||||
| Raising funds | 9 | 6,852 | - | 6,852 | 4,543 | |
| Charitable activities: | 10 | |||||
| Advice and Advocacy | 166,368 | 562,500 | 728,868 | 694,491 | ||
| Lifelong Links | 675,005 | 384,184 | 1,059,189 | 798,870 | ||
| Other charitable activities | 183,341 | 327,895 | 511,236 | 513,976 | ||
| Total expenditure | 1,031,566 | 1,274,579 | 2,306,145 | 2,011,880 | ||
| Net movement in funds | (21,541) | 25,742 | 4,201 | 301,542 | ||
| Reconciliation of funds: | ||||||
| Total funds brought forward | 725,055 | 307,429 | 1,032,484 | 730,942 | ||
| Net movement in funds | (21,541) | 25,742 | 4,201 | 301,542 | ||
| Total funds carried forward | 703,514 | 333,171 | 1,036,685 | 1,032,484 |
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 36 to 54 form part of these financial statements.
33
Family Rights Group Annual Report 2024/25
(A company limited by guarantee) Registered number: 02702928
BALANCE SHEET AS AT 31 MARCH 2025
| 2025 | 2025 | 2025 | 2024 | ||||
|---|---|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | |||
| Fixed assets | |||||||
| Tangible assets | 14 | 21,737 | 29,726 | ||||
| Current assets | |||||||
| Stocks | 15 | 1,345 | - | ||||
| Debtors | 16 | 562,734 | 984,341 | ||||
| Cash at bank and in hand | 1,140,448 | 1,096,716 | 1,096,716 | ||||
| 1,704,527 | 2,081,057 | ||||||
| Creditors: amounts falling due within one | |||||||
| year | 17 | (689,579) | (1,078,299) | ||||
| Net current assets | 1,014,948 | 1,002,758 | |||||
| Total net assets | 1,036,685 | 1,032,484 | |||||
| Charity funds | |||||||
| Restricted funds | 18 | 333,171 | 307,429 | ||||
| Unrestricted funds | 18 | 703,514 | 725,055 | ||||
| Total funds | 1,036,685 | 1,032,484 |
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 MBE
Chair of Trustees Date: 18 September 2025
The notes on pages 36 to 54 form part of these financial statements.
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Family Rights Group Annual Report 2024/25
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Cash flows from operating activities | |||
| Net cash used in operating activities | 21 | (3,425) | 358,789 |
| Cash flows from investing activities | |||
| Dividends, interests and rents from investments | 46,676 | 16,537 | |
| Proceeds from the sale of intangible assets | 1,570 | - | |
| Purchase of tangible fixed assets | (1,089) | (7,387) | |
| Net cash provided by investing activities | 47,157 | 9,150 | |
| Change in cash and cash equivalents in the year | 43,732 | 367,939 | |
| Cash and cash equivalents at the beginning of the year | 1,096,716 | 728,777 | |
| Cash and cash equivalents at the end of the year | 22 | 1,140,448 | 1,096,716 |
The notes on pages 36 to 54 form part of these financial statements.
35
Family Rights Group Annual Report 2024/25
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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 2024/25
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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
37 Family Rights Group Annual Report 2024/25
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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 2024/25
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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 2024/25
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. Income from donations and legacies
| Unrestricted Total |
Total | Total | |
|---|---|---|---|
| funds funds |
funds | funds | |
| 2025 2025 |
2025 | 2024 | |
| £ £ |
£ £ |
£ | |
| Donations and gifts | 106,997 106,997 |
106,997 104,258 |
104,258 |
| Total 2024 | 104,258 104,258 | 104,258 104,258 |
5. Income from charitable activities
| Unrestricted | Unrestricted Restricted |
Restricted | Total | Total |
|---|---|---|---|---|
| funds | funds | funds | funds | funds |
| 2025 | 2025 | 2025 | 2025 | 2024 |
| £ | £ | £ | £ | |
| Lifelong Links | 342,800 | 482,025 | 824,825 | 689,985 |
| Advice and advocacy grants | - | 562,500 | 562,500 | 525,000 |
| Other grants | 76,550 | 255,796 | 332,346 | 554,487 |
| 419,350 | 1,300,321 | 1,719,671 | 1,769,472 | |
| Total 2024 | 582,108 | 1,187,364 | 1,769,472 |
6. Income from other trading activities
| Unrestricted Total |
Total Total |
Total | |
|---|---|---|---|
| Funds | funds funds |
funds | |
| 2025 | 2025 2024 |
2024 | |
| £ | £ | £ | |
| Training and consultancy | 345,537 | 345,537 | 347,361 |
| Membership subscriptions | 25,590 | 25,590 | 32,423 |
| Fundraising events | 48,053 | 48,053 | 16,370 |
| 419,180 | 419,180 | 396,154 | |
| Total 2024 | 396,154 | 396,154 |
40
Family Rights Group Annual Report 2024/25
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
7. Investment income
| Unrestricted | Unrestricted | Unrestricted Total |
Unrestricted Total |
Total Total |
Total |
|---|---|---|---|---|---|
| funds | funds | funds funds |
funds funds |
funds | |
| 2025 2025 |
2025 2024 |
2024 | |||
| £ | £ £ |
£ |
£ | ||
| Interest receivable | 46,676 | 46,676 16,537 |
16,537 | ||
| Total 2023 | 16,537 | 16,537 | |||
| 8. | Other income | ||||
| Unrestricted | Unrestricted | Unrestricted | Total Total |
Total | |
| funds | funds | funds | funds funds |
funds | |
| 2025 | 2025 | 2025 | 2025 2024 |
2024 | |
| £ | £ | £ | |||
| Other income | 17,822 | 17,822 | 27,001 | ||
| Total 2023 | 27,001 | 27,001 | |||
| 9. | Expenditure on raising funds | ||||
| Unrestricted | Unrestricted | Unrestricted | Total Total |
Total | |
| funds | funds | funds funds |
funds funds |
funds | |
| 2025 2025 |
2025 2024 |
2024 | |||
| £ £ |
£ | £ | |||
| Other fundraising costs | 6,852 | 6,852 | 4,543 | ||
| Total 2024 | 4,543 | 4,543 |
41
Family Rights Group Annual Report 2024/25
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
10. Analysis of expenditure on charitable activities
Summary by fund type
| Unrestricted Restricted |
Restricted | |||
|---|---|---|---|---|
| funds funds |
funds | Total | Total | |
| 2025 2025 |
2025 | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Advice and Advocacy | 166,368 | 562,500 | 728,868 | 694,491 |
| Other Charitable Activities | 183,341 | 327,895 | 511,236 | 499,586 |
| Lifelong Links | 675,005 | 384,184 | 1,059,189 | 813,260 |
| 1,024,714 | 1,274,579 | 2,299,293 | 2,007,337 | |
| 880,757 |
1,126,580 | 2,007,337 | ||
| Total 2024 |
11. Analysis of expenditure by activities
| Support | Total | Total | ||
|---|---|---|---|---|
| Direct costs costs |
costs | funds | funds | |
| 2025 2025 |
2025 | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Advice and Advocacy | 641,891 | 86,977 | 728,868 | 694,491 |
| Other Charitable Activities | 424,838 | 86,398 | 511,236 | 499,586 |
| Lifelong Links | 980,893 | 78,296 | 1,059,189 | 813,260 |
| 2,047,622 | 251,671 | 2,299,293 | 2,007,337 | |
| Total 2024 | 1,820,753 | 186,584 | 2,007,337 |
42 ~~=~~
Family Rights Group Annual Report 2024/25
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
11. Analysis of expenditure by activities (continued)
Analysis of direct costs
| Other | |||||
|---|---|---|---|---|---|
| Advice and | Charitable | Lifelong | Total | Total | |
| Advocacy | Activities | Links | funds | funds | |
| 2025 | 2025 | 2025 | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Staff costs | 621,848 | 393,436 | 774,206 | 1,789,490 | 1,579,150 |
| Depreciation | 2,849 | 2,274 | 2,391 | 7,514 | 11,327 |
| Other costs | 17,194 | 29,128 | 204,296 | 250,618 | 230,276 |
| 641,891 | 424,838 | 980,893 | 2,047,622 | 1,820,753 | |
| Total 2024 | 591,544 | 457,829 | 771,380 | 1,820,753 |
Total 2024
Analysis of support costs
| Analysis of support costs | |||||
|---|---|---|---|---|---|
| Other | |||||
| Advice and | Charitable | Lifelong | Total | Total | |
| Advocacy | Activities | Links | funds | funds | |
| 2025 | 2025 | 2025 | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Organisational running costs | 81,026 | 81,256 | 73,147 | 235,429 | 170,518 |
| Trustee governance costs | 76 | 46 | 65 | 187 | 1,125 |
| Audit fees | 5,875 | 3,541 | 5,084 | 14,500 | 12,850 |
| Loss on disposal of fixed asset | - | 1,555 | - | 1,555 | 2,091 |
| 86,977 | 86,398 | 78,296 | 251,671 | 186,584 | |
| Total 2024 | 102,947 | 41,757 | 41,880 | 186,584 |
43 Family Rights Group Annual Report 2024/25
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
12. Staff costs
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 1,528,963 | 1,352,368 |
| Social security costs | 169,060 | 142,026 |
| Pension costs | 91,467 | 84,756 |
| 1,789,490 | 1,579,150 |
The average number of persons employed by the Charity during the year was as follows:
| 2025 | 2024 | |
|---|---|---|
| No. | No. | |
| Project workers | 28 | 25 |
| Support and administration | 15 | 14 |
| 43 | 39 | |
| The average headcount expressed as full-time equivalents was: | ||
| 2025 | 2024 | |
| No. | No. | |
| Average number of employees | 26 | 28 |
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
| 2025 | 2025 | 2025 | 20252024 |
|---|---|---|---|
| No. | No. | No. | No.No. |
| In the band £60,001 - £70,000 | In the band £60,001 - £70,000 | 3 | 1 |
| In the band £70,001 - £80,000 | 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 £319,930 (2024: £308,377).
13. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).
During the year ended 31 March 2025, expenses totalling £187 were reimbursed or paid directly to 1 Trustee (2024 - £1,125 to 5 Trustees) for the reimbursement of travel expenses to meetings for the charity.
44
Family Rights Group Annual Report 2024/25
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
14. Tangible fixed assets
| Fixtures, | |||
|---|---|---|---|
| fittings and | Computer | ||
| equipment | equipment | Total | |
| £ | £ | £ | |
| Cost or valuation | |||
| At 1 April 2024 | 17,884 | 48,237 | 66,121 |
| Additions | - | 1,089 | 1,089 |
| Disposals | - | (4,797) | (4,797) |
| At 31 March 2025 | 17,884 | 44,529 | 62,413 |
| Depreciation | |||
| At 1 April 2024 | 5,016 | 31,379 | 36,395 |
| Charge for the year | 3,767 | 3,741 | 7,508 |
| On disposals | - | (3,227) | (3,227) |
| At 31 March 2025 | 8,783 | 31,893 | 40,676 |
| Net book value | |||
| At 31 March 2025 | 9,101 | 12,636 | 21,737 |
| At 31 March 2024 | 12,868 | 16,858 | 29,726 |
15. Stocks
| 2025 2024 |
2025 2024 |
2024 | |
|---|---|---|---|
| £ | £ £ |
£ | |
| Stock | 1,345 | - |
45
Family Rights Group Annual Report 2024/25
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
16. Debtors
| 2025 2024 | 2025 2024 | 2025 2024 |
|---|---|---|
| £ | ££ | |
| Due within one year | ||
| Trade debtors | 83,902 | 176,023 |
| Other debtors | 324,782 | 666,831 |
| Prepayments and accrued income | 154,050 | 141,487 |
| 562,734 | 984,341 |
17. Creditors: Amounts falling due within one year
| a. | 2024 | |
|---|---|---|
| £ | £ | |
| Trade creditors | 28,482 | 26,163 |
| Other taxation and social security | 58,005 | 91,928 |
| Other creditors | 349 | 13,466 |
| Accruals and deferred income | 602,743 | 946,742 |
| 689,579 | 1,078,299 | |
| 2025 | 2024 | |
| £ | £ | |
| Deferred income at 1 April 2024 | 887,889 | 138,099 |
| Resources deferred during the year | 546,195 | 887,889 |
| Amounts released from previous periods | (887,889) | (138,099) |
| Deferred income at 31 March 2024 | 546,195 | 887,889 |
Deferred income at 31 March 2024
46
Family Rights Group Annual Report 2024/25
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
18. Statement of funds
Statement of funds - current year
| Balance at | Balance at | Balance at | Balance at | Balance at | Balance at |
|---|---|---|---|---|---|
| Balance at 1 | Transfers | 31 March | |||
| April 2024 | Income Expenditure in/out 2025 | Income Expenditure in/out 2025 | Income Expenditure in/out 2025 | ||
| £ | £ £ £ £ | £ £ £ £ | £ £ £ £ | £ £ £ £ | |
| Unrestricted funds | |||||
| Designated funds | |||||
| Staffing contingency fund | 100,000 | - | - | - | 100,000 |
| Lifelong Links London | 150,000 | - | - | 50,000 | 200,000 |
| 250,000 | - | - | 50,000 | 300,000 | |
| General funds | |||||
| General Funds | 475,055 | 1,010,025 | (1,031,566) | (50,000) | 403,514 |
| Total Unrestricted funds | |||||
| 725,055 | 1,010,025 | (1,031,566) | - | 703,514 |
47 Family Rights Group Annual Report 2024/25
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
18. Statement of funds (continued)
| Transfers | Balance at | ||||
|---|---|---|---|---|---|
| Balance at 1 | in/out | 31 March | |||
| April 2024 | Income Expenditure | £ | 2025 £ | ||
| £ | £ | £ | |||
| Restricted funds | |||||
| Advice & Advocacy DfE | - | 480,000 | (480,000) | - | - |
| Advice & Advocacy ILTA | - | 82,500 | (82,500) | - | - |
| Clothworkers Foundation | 4,400 | - | (550) | - | 3,850 |
| DfE Birkbeck Care Proceedings | |||||
| Reform | - | 7,160 | (5,700) | - | 1,460 |
| Dulverton Trust | - | 40,000 | (40,000) | - | - |
| Esmée Fairbairn Funding Plus | |||||
| and Esmée Fairbairn Scottish | |||||
| LL | 500 | 43,445 | (37,769) | - | 6,176 |
| Fidelity Foundation | 31,420 | 73,575 | (67,070) | - | 37,925 |
| Foundations FGC Families' | |||||
| Experiences and Foundations | |||||
| FGC Monitoring | - | 20,000 | (20,000) | - | - |
| Hugh Fraser Foundation | - | 7,500 | (7,500) | - | - |
| KPMG Foundation | - | 150,000 | (54,371) | - | 95,629 |
| Lankelly Chase Foundation | 888 | - | (888) | - | - |
| Law Society DOLS | 2,891 | 10,900 | (13,291) | - | 500 |
| Legal Education Foundation - | |||||
| Pre-Proceedings | 64,623 | 63,332 | (127,955) | - | - |
| Legal Education Foundation - | |||||
| Trainee | 2,710 | 52,000 | (52,462) | - | 2,248 |
| LL Innovations (Circles) | 39,789 | - | (13,300) | - | 26,489 |
| Reaching Communities | |||||
| (National Lottery) | 19,659 | 174,619 | (124,703) | - | 69,575 |
| RAA Birth Family Mapping and | |||||
| RAA Lifelong Links | 90,085 | 55,123 | (119,691) | - | 25,517 |
| The Sally and John Rideal Trust | - | 26,829 | (26,829) | - | - |
| Robertson Trust Scottish LL | 46,855 | 13,338 | - | - | 60,193 |
| Save the Children | 3,609 | - | - | - | 3,609 |
| 307,429 | 1,300,321 | (1,274,579) | - | 333,171 | |
| Total of funds | 1,032,484 | 2,310,346 | (2,306,145) | - | 1,036,685 |
48
Family Rights Group Annual Report 2024/25
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
18. Statement of funds (continued)
| Statement of funds - prior year | |||||
|---|---|---|---|---|---|
| Balance at | Transfers | Balance at | |||
| 1 April 2023 | 1 April 2023 | Income | Expenditure | in/out | 31 March |
| £ | £ | £ | £ | £ | 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 |
49
Family Rights Group Annual Report 2024/25
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
18. Statement of funds (continued)
| Balance at | Transfers | Balance at | |||
|---|---|---|---|---|---|
| 1 April 2023 |
Income £ |
Expenditure £ |
in/out £ |
31 March 2024 £ |
|
| £ | |||||
| Restricted funds | |||||
| Advice & Advocacy DfE | - | 480,000 | (480,000) | - | - |
| Advice & Advocacy ILTA & MoJ | - | 45,000 | (45,000) | - | - |
| Clothworkers Foundation | 4,950 | - | (550) | - | 4,400 |
| Dulverton Trust | - | 40,000 | (40,000) | - | - |
| Esmée Fairbairn Funding Plus | |||||
| and Esmée Fairbairn Scottish | |||||
| LL and Esmée YP in Care | |||||
| Learning | 4,716 | 49,916 | (54,132) | - | 500 |
| ESCR | - | 4,312 | (4,312) | - | - |
| Fidelity Foundation | - | 98,836 | (67,416) | - | 31,420 |
| Hugh Fraser Foundation | - | 7,500 | (7,500) | - | - |
| NIHR Safeguarding Evaluation | |||||
| & Pre-birth | 932 | 1,932 | (2,864) | - | - |
| Lankelly Chase Foundation | 13,331 | - | (12,443) | - | 888 |
| Law Society DOLS | - | 10,900 | (8,009) | - | 2,891 |
| Legal Education Foundation - | |||||
| Pre-Proceedings | 79,928 | 126,665 | (141,970) | - | 64,623 |
| Legal Education Foundation - | |||||
| Trainee | 3,574 | 53,753 | (54,617) | - | 2,710 |
| LL Innovations (Circles) | 66,633 | - | (26,844) | - | 39,789 |
| Reaching Communities | |||||
| (National Lottery) | - | 69,421 | (49,762) | - | 19,659 |
| RAA Birth Family Mapping and | |||||
| RAA Lifelong Links | 65,885 | 144,000 | (119,800) | - | 90,085 |
| PWG Care Reform | - | 1,800 | (1,800) | - | - |
| Robertson Trust Scottish LL | - | 53,329 | (6,474) | - | 46,855 |
| Save the Children | 14,006 | - | (10,397) | - | 3,609 |
| 253,955 | 1,187,364 | 364 (1,133,890) |
- | 307,429 | |
| Total of funds | 730,942 | 2,313,422 | 2,313,422 (2,011,880) |
- | 1,032,484 |
50
Family Rights Group Annual Report 2024/25
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.
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.
Economic & Social Research Council (Seldom Heard): research with seldom-heard families.
Esmée Fairbairn Foundation: 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.
ILTA Advice and Advocacy: 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): improving access to justice for families of children who are, or may be, deprived of their liberty
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.
MoJ Access to Justice Foundation: help accessing legal support.
National Institute for Health and Care Research: 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.
51
Family Rights Group Annual Report 2024/25
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
19. Summary of funds Summary of funds - current year
| Summary of funds - current year | Summary of funds - current year | ||||
|---|---|---|---|---|---|
| Balance | |||||
| at 31 | |||||
| Balance at | Balance at | Transfers | Transfers | March | |
| 1 April 2024 | 1 April 2024 Income |
Income | Expenditure | in/out | 2025 |
| £ | £ | £ | £ | £ | |
| Designated funds | 250,000 | - | - | 50,000 | 300,000 |
| General funds | 475,055 | 1,010,025 | (1,031,566) | (50,000) | 403,514 |
| Restricted funds | 307,429 | 1,300,321 | (1,274,579) | - 333,171 |
333,171 |
| 1,032,484 | 2,310,346 | (2,306,145) | - 1,036,685 |
1,036,685 |
Summary of funds - prior year
| Balance | |||||
|---|---|---|---|---|---|
| Balance at | Transfers | at 31 | |||
| 1 April | Income | Expenditure | in/out | March | |
| 2023 £ | £ | £ | £ | 2024 £ | |
| Designated funds | 100,000 | - | - | 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 |
| 730,942 | 2,313,422 | (2,011,880) | - | 1,032,484 |
20. Analysis of net assets between funds
– Analysis of net assets between funds current year
| Unrestricted | Restricted | Total | |
|---|---|---|---|
| funds | funds | funds | |
| 2025 | 2025 | 2025 | |
| £ | £ | £ | |
| Tangible fixed assets | 21,737 | - | 21,737 |
| Current assets | 1,371,356 | 333,171 | 1,704,527 |
| Creditors due within one year | (689,579) | - (689,579) |
(689,579) |
| Total | 476,987 | 333,171 | 1,036,685 |
52
Family Rights Group Annual Report 2024/25
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 | |
| 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) (1,078,299) |
(1,078,299) |
| Total | 725,055 | 307,429 | 1,032,484 |
21. Reconciliation of net movement in funds to net cash flow from operating activities
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Net income for the period | 4,201 | 301,542 |
| (as per Statement of Financial Activities) | ||
| Adjustments for: | ||
| Depreciation charges | 7,508 | 7,802 |
| Bank interest | (46,676) | (1,651) |
| (Increase) in stocks | (1,345) | - |
| Decrease/(increase) in debtors | 421,607 | (701,229) |
| (Decrease)/increase in creditors | (388,720) | 760,241 |
| Net cash provided by/(used in) operating activities | (3,425) | 357,560 |
22. Analysis of cash and cash equivalents
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Cash in hand | 1,140,448 | 1,096,716 |
23. Analysis of changes in net debt
| At 1 April | At 31 | ||
|---|---|---|---|
| 2024 | Cash flows | March 2025 | |
| £ | £ | £ | |
| Cash at bank and in hand | 1,096,716 | 43,732 | 1,140,448 |
53
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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 £91,467 (2024: £84,756). An asset of £1,182 (liability 2024: £13,466) was repayable to the fund at the balance sheet date and is included in debtors.
25. Operating lease commitments
At 31 March 2025 the Charity had commitments to make future minimum lease payments under noncancellable operating leases as follows:
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Not later than 1 year | 85,629 | 85,629 |
| Later than 1 year and not later than 5 years | 114,067 | 199,695 |
| 199,696 | 285,324 |
26. Related party transactions
There were two related party transaction in the year. The first was an unconditional donation from Jason Nisse, a Trustee, totalling £6,000 (2024: £Nil). The second was an unconditional donation from the Aspinwall Education Trust, a related party of John Loveday, a member of key management, totalling £1,000 (2024: £Nil).
27. Controlling party
There is no ultimate controlling party
54
Family Rights Group Annual Report 2024/25
Family Rights Group’s vision is a society in which children can thrive in their families, and have loving relationships to 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 2025. 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.
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