2023-01-31-accounts - The Challenging Behaviour Foundation

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		Page
Foreword	from our Chair
Report of	the Trustees
Financial	Review	28
Our plans	for the coming year	30
Structure,	governance and management	36
Reference	and administrative details	37
Statement	of Trustees' Responsibilities	38
Report of	the Independent Auditors	39
Statement	of Financial Activities	43
Balance Sheet		44
Cash Flow Statement		45
Notes to the Cash Flow Statement		46
Notes tothe Financial Statements		47

for the	Yea	r E	nde	d 31J	anuar	y 20	23
			Notes	Unrestricted	Restricted	31.1.23	31.1.22
				funds	funds	Total funds	Total funds
				E		f	E
INCOME AND ENDOWMENTS		FROM
Donations and legacies				21,583		21,583	26,694
Charitable activities
Information and Support				81,542	101,508	183,050	202,700
National Influencing				16,500	218,874	235,374	171,291
Core Funding				88,911		88,911	207,455
Other trading activities				673		673	2,138
Investment invome				656		656	146
Total				210,064	320,382	530,446	610,424
EXPENDITURE ON
Raising funds				21,140		21,140	19,587
Charitable activities
Information and Support				65,638	127,643	193,281	167,365
National Influencing				687	186,007	186,694	153,886
Core Funding				119,213	2,654	121,867	175,646
Total				206,678	316,304	522,982	516,484
NET INCOME				3,386	4,078	7,464	93,940
Transfers betwen funds			15	501	(501)
Net movement in funds				3,887	3,577	7,464	93,940
RECONCILIATION OF	FUNDS
Total funds brought	forward			447,136	123,300	570,436	476,496
TOTAL FUNDS CARRIED FORWARD				451,023	126,877	577,900	570,436

		Notes	Unrestricted	Restricted	31.1.23	31.1.22
			funds	funds	Total funds	Total funds
					f	f
CURRENT ASSETS
Debtors		13	25,938	239	26,177	46,249
Cash at bank			522,105	164,939	687,044	615,573
			548,043	165,178	713,221	661,822
CREDITORS
Amounts falling due within one year		14	(97,020)	(38,301)	(135,321)	(91,386)
NET CURRENT ASSETS			451,023	126,877	577,900	570,436
TOTAL ASSETSLESSCURRENT LIABILITIES			451,023	126,877	577,900	570,436
NET ASSETS			451,023	126,877	577,900	570,436
FUNDS		15
Unrestricted	funds				451,023	447,136
Restricted funds					126,877	123,300
TOTALFUNDS					577,900	570,436

									31.1.23	31.1.22
									f	6
Cash flows from		operating	activities
Cash generated	from operations								69,398	(41,888)
Gift Aid									1,417	(1,123)
Cash flows from		investing	activities
Interest received									656	146
Net cash provided		by investing		activities					656	146
Change incash	and cash equivalents				inthe	reporting	period		71,471	(42,865)
Cash and cash equivalents			at	the beginning		ofthe reporting		period	615,573	658,438
Cash and cash equivalents			at	the end	ofthe	reporting	period		687,044	615,573

				31.1.23	31.1.22
					f
Net income	forthe	reporting	period (as per the Statement ofFinancial
Activities)				7,464	93,940
adjustments	for:
Interest received				(656)	(146)
Decrease in	debtors			18,655	43,655
Increase/(decrease)		in creditors		43,935	(179,227)
Net cash provided		by/(used	in) operations	69,398	(41,888)

		At 1.2.22	Cash flow	At 31.1.12
		B	B	9
Net cash
Cash at bank		615,573	71,471	687,044
		615,573	71,471	687,044
Net cash provided by/(used	in) operations	615,573	71,471	687,044

	31.1.23	31.1.22
	f	f
Donations	20,589	25,565
Gift aid	994	1,129
	21,583	26,694

		3U.23	31.1.22
		6	S
Fundraising	events	673	940
Sales and	earned income		1,198
		673	2,138

			31.1.23	31.1.22
			6	E
Deposit	account	interest	656	146

									31.1.23	31.1.22
						Information	National	Core	Total	Total
						and Support	Influencing	Funding	activities	activities
						6	6			6
Grants						101,508	235,374	32,000	368,882	359,162
Contract	and	Other	Non	Grant	Income	81,542		56,911	138,453	222,284
						183,050	235,374	88,911	507,534	581,446

Grants received	, included	in th	e above, are as follows:
				31.1.23	31.1.22
Colyer-Fergusson Charitable			Trust	14,883	2,483
John Ellerman	Foundation			30,000
Sylvia Adams	Charitable	Trust		5,000
				49,883	2,483

			31.1.23	31.1.22
				E
Brought forward			49,883	2,483
The Sobell Foundation				16,667
Garfield Weston Foundation				25,000
Department of Health and Social		Care (DHSC) Covid Recovery		41,378
The Stonewall Park Charitable	Trust		1,000	1,000
The SirJames Roll Charitable	Trust			1,000
The Esmee Fairbairn Foundation			32,500	40,000
The University ofWarwick			16,500	5,500
National Lottery Community	Fund		131,291	131,291
Lloyds Bank Foundation —COVID				18,737
The Steele Charitable Trust				20,000
The Dulverton Trust				30,000
Pears Family Charitable Foundation			25,000	25,000
The Paypal Giving Fund UK				356
The Grace Trust				750
Kent Community Foundation			3,000
National Health Service England		(NHSE) Covid Recovery	83,625
The Blagrave Trust			25,083
Beechwood Trust			1,000
			368,882	359,162

Raising donations and legacies
	31.1.23	31.1.22
Staff costs	20,853	17,000
Fundraising	287	346
	21,140	17,346

		31.1.23	31.1.22
		8
Bad debts			2,241
Aggregate	amounts	21,140	19,587

			Direct Costs	Support Costs (see	Totals
				note 8)
Information		and Support	193,247	34	193,281
National	Influencing		186,694		186,694
Core Funding			111,596	10,271	121,867
			491,537	10,305	501,842

		Costs
Information	and Support	34
Core Funding		10,271
		10,305

		31.1.23	31.1.22
Auditors'	renumeration	1,355	1,656
Depreciation - owned assets

				2023	2022
Information,		Support	6 Training		6.5
National	Influencing		Work
Total				14	14.5

	Plant and	Fixtures and	Computer	Totals
	machinery	fittings	equipment
	E	E	E
COST
At I February 2022	8,161	1,258	5,075	14,494
Disposals	(8,161)	(1,258)	(5,075)	(14,494)
At 31January 2023
DEPRECIATION
At I February 2022	8,161	1,258	5,075	14,494
Eliminated on disposal	(8,161)	(1,258)	(5,075)	(14,494)
At 31January 2023
NET BOOK VALUE
At 31January 2023
At 31January 2022

	31.1.23	31.1.22
		E
Trade debtors	17,102	34,397
Other debtors	657	3,013
Gift Aid reclaimable	3,667	7,985
Accrued income	4,512
Prepayments	239	854
	26,177	46,249

	31.1.23	31.1.22
	E	E
Trade creditors	4,886	4,851
Social security and other taxes	8,457	4,826
VAT	1,359	8,271
Funds held for other organisations	15,423	15,423
Accruals and deferred income	105,196	58,015
	135,321	91,386

						Net	Transfer
						movement	between
					At 1.2.22	in funds	funds	At 31.1.23
					E		E	E
Unrestricted	funds
Core Funding					422,723	27	500	423,251
Training Designated		Fund			24,413	3,359		27,772
					447,136	3,386	500	451,023
Restricted funds
John Ellerman	Fund					25,335		25,335
The Esmee Fairbairn		Foundation			9,888	(4274)		5,614
The National	Lottery	Community		Fund	39,138	(422)		38,716
CB-NSG					4,215	(18)		4,197
SHIEC					3,572			3,572
Peoples Postcode Trust					2,177	(2,177)
Rrisc					978	(478)	(soo)
Asquith Legacy					3,199			3,199
National Lottery People's Project					32,650	(5,255)		27,395
Colyer-Ferguson Charitable			Trust		2,483	(915)		1,568
Steele Charitable Trust					20,000	(20,000)
The Dulverton	Trust				5,000	(s,ooo)
The Blagrave	Trust					17,282		17,282
					123,300	4,078	(5oo)	126,877
TOTALFUNDS					570,436	7,464		577,900

				Incoming	Resources	Movement in
				resources	expended	funds
				E		E
Unrestricted funds
Core Funding				167,557	(167,530)	27
Training Designated	Fund			42,507	(39,148)	3,359
				210,064	(206,678)	3,386
Restricted funds
John Ellerman Fund				30,000	(4,665)	25,335
The Esmee Fairbairn	Foundation			32,501	(36,775)	(4,274)
The National Lottery	Community		Fund	131,291	(131,713)	(422)
Cs-NSG					(is)	(is)
Peoples Postcode Trust					(2,177)	(2,177)
Rrisc					(47s)	(47s)
National Lottery People's Project					(5,254)	(5,255)
Colyer-Ferguson Charitable		Trust		14,883	(15,798)	(915)
NFISE Covid recovery				83,624	(83,624)
Steele Charitable Trust					(20,000)	(20,000)
The Dulverton Trust					(s,ooo)	(S,ooo)
Kent Community Foundation				3,000	(3,000)
The Blagrave Trust				25,085	(7,803)	17,282
				320,382	(316,304)	4,078
TOTALFUNDS				530,446	(522,982)	7,464

						Net movement
					At 1.2.21	in funds	At' 31.1.22
						E
unrestricted funds
Core Funding					321,672	101,051	422,723
Training Designated	Fund				39,032	(14,619)	24,413
					360,704	86,432	447,136
Restricted funds
The Esmee Fairbairn	Foundation				5,138	4,750	9,888
The National Lottery	Community			Fund	32,788	6,350	39,138
The Lloyds Bank Foundation					2,712	(2,712)
Baily Thomas Charitable		Fund			20,000	(20,000)
CB-NSG					4,305	(eo)	4,215
SHIEC					3,572		3,572
Peoples Postcode Trust					4,227	(2,050)	2,177
Rrisc					978		978
Asquith Legacy					3,689	(4eo)	3,199
National Lottery People's		Project			35,999	(3,349)	32,650
Lloyds Bank Foundation		Covid Fund			2,384	(2,384)
Colyer-Ferguson Charitable			Trust			2,483	2,483
Steele Charitable Trust						20,000	20,000
The Dulverton Trust						5,000	5,000
					115,792	7,508	123,300
TOTAL FUNDS					476,496	93,940	570,436

				Incoming	Resources	Movement
				resources	expended	in funds
				S
Unrestricted funds
Core Funding				277,705	(176,654)	101,051
Training Designated Fund				32,164	(46,783)	(14,619)
				309,869	(223,437)	86,432
Restricted funds
The Esmee Fairbairn Foundation				40,000	(35,250)	4,750
The National Lottery Community			Fund	32,788	(124,940)	6,350
The Lloyds Bank Foundation				18,738	(21,450)	(2,712)
Baily Thomas Charitable	Fund				(20,000)	(20,000)
CB-NSG					(90)	(90)
The Sobell Foundation				16,666	16,666
Peoples Postcode Trust					(2,050)	(2,050)
Asquith Legacy					(4eo)	(4eo)
National Lottery People's	Project				(3,349)	(3,34e)
DHSC —Covid Recovery				41,378	(41,378)
Lloyds Bank Foundation	Covid Fund				(2,384)	(F384)
Colyer-Ferguson Charitable		Trust		2,483		2,483
Steele Charitable Trust				20,000		20,000
The Dulverton Trust				30,000	(25,000)	5,000
				300,555	(293,047)	7,508
TOTALFUNDS				610,424	(516,484)	93,940

						Net	Transfer
						movement	between
					At 1.2.21	in funds	funds	At 31.1.23
								E
Unrestricted funds
Core Funding					321,672	101,078	500	423451
Training Designated	Fund				39,032	(11,260)		27.772
					360,704	89,818	500	451,023
Restricted funds
John Ellerman Fund						25,335		25,335
The Esmee Foirbairn	Foundation				5,138	476		5,614
The National Lottery	Community			Fund	32,788	5,928		38,716
The Lloyds Bank Foundation					2,712	(2,712)
Baily Thomas Charitable		Fund			20,000	(20,000)
CB-NSG					4,305	(ioB)		4,197
SHIEC					3,572			3,572
Peoples Postcode Trust					4,227	(4,227)
Rrisc					978	(478)	(soo)
Asquith Legacy					3,689	(49o)		3,199
National Lottery People's		Project			35,999	(8,6O4)		27,395
Lloyds Bank Foundation		Covid Fund			2,384	(2,384)
Colyer-Ferguson Charitable			Trust			1,568		1,568
The Blagrave Trust						17,282		17,282
					115,792	11,586	(500)	126,877
TOTALFUNDS					476,496	101,404		577,900

					Incoming	Resources	Movement
					resources	expended	in funds
						E	E
Unrestricted funds
Core Funding					445,262	(344,184)	101,078
Training Designated	Fund				74,671	(85,931)	(11,260)
					519,933	(430,115)	89,818
Restricted funds
John Ellerman Fund					30,000	(4,ees)	25,335
The Esmee Fairbairn	Foundation				72,501	(72,025)	476
The National Lottery Community				Fund	262,581	(256,653)	5,928
The Lloyds Bank Foundation					18,738	(21,450)	(2,712)
Baily Thomas Charitable		Fund				(20,000)	(20,000)
CB-NSG						(108)	(108)
The Sobell Foundation					16,666	16,666
Peoples Postcode Trust						(4,227)	(4227)
Rrisc						(47s)	(47s)
Asquith Legacy						(490)	(490)
National Lottery People's		Project				(8,603)	(s,604)
DHSC —Covid Recovery					41,378	(41,378)
Lloyds Bank Foundation		Covid Fund				(2,384)	(2,3S4)
Colyer-Ferguson Charitable			Trust		17,366	(I5,798)	1,568
NHSE Covid Recovery					83,624	(83,624)
Steele Charitable Trust					20,000	(20,000)
The Dulverton Trust					30,000	(30,000)
Kent Community Foundation					3,000	(3,000)
The Blagrave Trust					25,085	(7,S03)	17,282
					620,937	(609,351)	11,586
TOTALFUNDS					1,140,870	(1,039,466)	101,404