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2022-08-31-accounts

Family Links (Educational Programmes)

(A company limited by guarantee)

Report and Financial Statements

for the year ended

31[st] August 2022

Registered charity number: 1062514 Registered company number: 03323287

Family Links (Educational Programmes)

Report of the Trustees for the year ended 31[st] August 2022

The trustees present their annual report together with the audited financial statements of the charity for the year ended 31[st] August 2022, which are also prepared to meet the requirements of a directors’ report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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 2016).

Chair’s introduction to the annual report 2022

This has been a landmark year as Family Links celebrated twenty-five years since we were established to encourage and develop nurturing and relationship skills through schools, families and the wider community. In true Family Links style, we brought friends and partners old and new together to share in the celebrations and to look forward to how we use all that we have learnt to further develop emotional health for children, their families and carers and their communities. Our conference in April included presentations from Prof Eamon McCrory on the neuroscience of childhood trauma, Sally Hogg about the importance of the earliest relationships, Ed Vainker talked about the cradle to career model at Reach Academy and Dr John Coleman explored what teenagers need from the adults in their lives. The day ended with our Patron, Alexander Armstrong, leading an interview with Dr Alenka Miles about her use of the Nurturing Programme on the frontline of the NHS.

It has also been a sad year as we said farewell to Sarah Darton, our CEO, who retired in April. Sarah’s professional knowledge, leadership skills and personal empathy have ensured that Family Links is the secure, successful organisation that through developing emotional health makes a life changing difference to children and families. We are pleased that Sarah is still working with us as a freelance trainer, delivering some of our programmes.

Trustees were delighted that out of an excellent field we were able to appoint Peter Leonard as our new CEO. At interview he impressed trustees and staff with his understanding of, and commitment to, Family Links, his leadership skills and experience and his vision for the future through working together. Peter previously worked in the business and faith sectors and as a Primary Teacher and Headteacher where he first encountered our parent support programmes. During April Sarah worked closely with Peter making introductions to partners and commissioners and ensuring a smooth transition. He is thoughtfully building on Sarah’s legacy as we commence our next 25 years and has hosted a series of excellent events for staff, trainers and trustees to start to formulate the 2023-2026 Strategic Plan. We are impressed by the way that he has established his leadership style as collaborative, thoughtful and strategic.

With the easing of Covid restrictions we have seen a substantial increase in face-to-face training. As can be seen in the accounts this has been another successful year in terms of income from training and securing grants that have included support for work with schools on emotional health for students and staff. As readers will see in the report it has been an exciting year with lots of outstanding work in providing training and being a leading voice advocating for emotional health in policy and practice settings. We go into 2023 with plans for managed growth in our parenting and education work, increasing our influence in the understanding and use of emotional health skills and being a great place to work and learn.

In closing I want to thank my fellow trustees and all the staff and trainers, for their cheerfulness, enthusiasm, energy and passion for our work. Particular thanks go to our directors: Anne Tester for her outstanding management of our finances, Sally Alden for her excellent external relations and fundraising work; to our training and education teams; and to our fabulous support staff who keep the wheels turning. I am delighted that Rowen Smith was appointed as Director of Training on 1 September, so that we can benefit from his expertise at this strategic level. I am always impressed by the way that everyone who works for Family Links and all our trustees and trainers are so committed to our work, the difference we can make and to supporting one another and our clients through building extraordinary relationships (and cake which is always on offer at our offices in Oxford!). We look forward to another exciting and demanding year where emotional health will be more important than ever as families and communities face greater economic and personal challenges.

Hilary Emery

Family Links (Educational Programmes)

Report of the Trustees for the year ended 31[st] August 2022

Reference and administrative details

Charity number: 1062514 Company number: 03323287 Registered office: Units 2&3 Fenchurch Court, Bobby Fryer Close, Oxford, OX4 6ZN

Our advisers

Auditors Wenn Townsend, 30 St Giles, Oxford, OX1 3LE Bankers CAF Bank Ltd, 25 Kings Hill Avenue, West Malling, Kent, ME19 4JQ

Directors and trustees

The directors of the charitable company are its trustees. Trustees and officers serving during the year and since the year-end were as follows:

Trustees

Hilary Emery (Chair) Vanessa Emmett (reappointed 24[th] March 2022) Gordon Beach Emma Judge

Rosalind Portman Wendy Rose Martin Havelock Masood Hassan

Key Management personnel

Sarah Darton – Chief Executive until 5[th] May 2022 Peter Leonard – Chief Executive from 6[th] May 2022. Sally Alden – (Executive) Director of Funding and External Relations Anne Tester – (Executive) Finance Director

Family Links (Educational Programmes)

Report of the Trustees for the year ended 31[st] August 2022

Structure, Governance and Management

Governing Document

Family Links (Educational Programmes) is a charitable company governed by its Memorandum and Articles of Association. The company was incorporated on 24[th] February 1997. At their AGM in November 2016, the trustees agreed to adopt a new constitution entitled “Family Links Articles of Association 15 November 2016”, which replaced the Articles of Association dated 21 February 1997.

Appointment of Trustees

As set out in the Articles of Association, the chair of the trustees is elected by the trustees. New trustees are coopted onto the board of trustees. The term of service for a trustee is 4 years, renewable once, hence is usually not more than 8 years. The trustees may extend the term of service.

Trustee induction and training

Potential and new trustees are given a copy of the Charity Commission publication “The Essential Trustee: What you need to know, what you need to do (CC3)”, together with the most recent annual report, the strategic plan, a Trustees’ Handbook and other relevant papers and materials relating to Family Links. They are invited to meet the staff and observe Family Links training courses, where appropriate.

Organisation

The board of trustees administers the charity. The board meets every three to four months. The Chief Executive is appointed by the trustees to manage the day-to-day operations of the charity, and has delegated authority, within terms of delegation approved by the trustees, for operational matters, including finance, employment and training. The Chief Executive is supported by the executive Director of Funding and External Relations, the executive Finance Director, and from 1 September 2022, the Director of Training, previously Head of Training. The leadership team includes the Head of Education, Head of Programmes, and Head of Operations and HR.

Pay policy

Family Links has a pay policy for staff, which ensures that salary decisions take into account motivation, retention, affordability, appropriateness for the sector and the beneficiary context, and impact on the organisation as a whole. The pay of all staff is reviewed annually, and any increase is approved by the trustees. Increases have been applied on a sliding scale with higher increments for lower paid staff, or with a minimum level of increase set.

Related parties and co-operation with other organisations

None of the trustees receives remuneration or other benefit from their work with the charity. Trustee donations to Family Links amounted to £3,125 in the year (2021-22 - £3,000). In the 2021-22 financial year, a total of £NIL was paid to a party related to the Finance Director, for development and implementation of an additional feature in our online shop (2020-21 - £125).

Family Links (Educational Programmes)

Report of the Trustees for the year ended 31[st] August 2022

Objectives and activities

Summary of Purposes and Activity

Family Links (Educational Programmes), also working under the names ‘Family Links’ and Family Links the Centre for Emotional Health’ is a national charity dedicated to the promotion of emotional health. We offer high-quality training and resources for professionals working with families, school and university staff, and employees in the workplace.

The purposes of Family Links as set out in the objects contained in the company’s memorandum of association are:

Family Links’ vision is for everyone to live an emotionally healthy life. Our mission is to promote an approach to life and relationships that equips and supports families and communities to be emotionally healthy.

Main Activities undertaken to further public benefit

The trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers and duties.

In 2021-22 we continued our work to further public benefit through the following goals:

  1. Reach more adults and children at home, at school and at work, through our training courses, programmes and resources, to enable them to realise their potential, enjoy positive relationships and live fulfilled lives.

  2. Influence local and national policy makers and commissioners to recognise the importance of good emotional health in adults and children and understand how it is developed and sustained.

  3. Understand and communicate the impact of the Nurturing Programme in practice, within the context of wider research on emotional health.

We continued to respond to the ongoing impact of COVID-19 by maintaining our online training offer where appropriate and by deferring face-to-face training for those in areas still facing restrictions. We offered support for practitioners and teachers working with parents and children and made available emotional health support to adults in the workplace.

To achieve our goals, we planned to:

Family Links (Educational Programmes)

Report of the Trustees for the year ended 31[st] August 2022

Achievements and Performance

Goal 1: Reach more adults and children at home, at school and at work, through our training courses, programmes and resources, to enable them to realise their potential, enjoy positive relationships and live fulfilled lives.

With many areas having resumed the option of attending face-to-face training in April 2021, we were able this year to catch up with a backlog of demand for Parent Group Leader (PGL) training, and an additional 598 PGLs were recognised in the period. This is more than in the previous two years put together. As they all set out to run parent groups following their training this will be translating into numerous adults and children whose lives will be impacted by the Nurturing Programme. We estimate the number of parents reached each year using sales of parent-facing resources as a proxy. Although we know that this provides an underestimate because many parents will share resources, we continue to use it for its consistency and in 2021-22 the number reached on this basis was 10,784 compared with 9,669 in 2020-21.

Our Welcome to the World antenatal training also picked up substantially once again, as did our Parenting Puzzle Workshop training for which our online training option proved particularly popular. Whilst we continued to offer our Playful Parenting training online, we were finally able to offer it face-to-face as well, and this was very wellreceived. Attendance at our Teens and Working 1:1 programmes was not as high as in previous years, both because of budget constraints and because where a choice of training was needed commissioners were opting for the full Parent Group Leader training. In November 2021 we offered an online workshop in Stress and the Brain in Children and Teenagers, expecting it to be a one-off event to assist people in responding to adverse effects on children and teenagers of living through the Covid-19 pandemic. It proved popular however, and we were asked to run the workshop again, which we did in February 2022. We will continue to respond to demand for this in the future, adapting the content to be appropriate for understanding teen and child stress in any context. In May we launched Keeping the Child in Mind, the training whose development was originally commissioned by Buckinghamshire County Council, using the Nurturing Programme approach to reduce parental conflict, and to prioritise the needs of the child.

In March 2022, under the Abolition of Defence of Reasonable Punishment Act, all types of physical punishment of children became illegal in Wales. In response to this, specifically to support practitioners working with families in Wales, we developed an online one-day workshop entitled “Positive Approaches to Discipline”. The first workshops were delivered in June and July, and a further six training days have been booked for delivery in September to November 2022.

It is clear that the face-to-face aspect of our training courses that model facilitative skills is crucial, and many of our other training courses benefit from the advantages of being delivered face-to-face. Our emphasis on the importance of facilitation skills and relationships and not just managing behaviour is what sets us apart from many other parenting programmes. As venues have opened up in the declining days of the Covid-19 pandemic, we have intentionally reduced our online offering with the aim of delivering the best quality experience for our trainees. In 2021-22 45% of parent programme attendees were online and 55% face-to-face (2020-21 55% online, 45% face-toface).

In total we trained 1,377 parenting practitioners and 303 educators in new skills (1,421 and 274 in 2020-21).

We have moved carefully on the path of digitalising resources, beginning with a survey of those using our programmes to gain their views on digital resources. In the next financial year, we will be releasing the Parenting Puzzle Booklet in Polish as our first Kindle eBook and will apply any learning from the process to our exploration of creating further digital products. As our survey respondents were more positive about an app in comparison with an eBook, we will also continue to work on ideas for app development, and this will be included in our plans for the future. We have created an accessible version of the Understanding Teenagers Booklet for parents for partially sighted people, which is available on request. At the end of August, we spent a day filming some role-play scenarios from the programme. These will be used as a supplement to trainings and parent groups and will be hosted in the PGL log-in section of the website. They will also be useful to show at practitioner events to demonstrate some of the concepts of the Nurturing Programme.

Family Links (Educational Programmes)

Report of the Trustees for the year ended 31[st] August 2022

Our work in schools continued to be focussed mainly on in-depth work with those included in the projects for which we had received specific grant funding. Groups of schools and the wider community in South Abingdon and other areas of Oxfordshire have received training and support, with staff members receiving Continual Professional Development training, others being trained to run a range of groups for parents of children in the schools and supporting the adoption of a whole school nurturing approach.

In addition to the funded projects, we have delivered courses this year on:

As we continued to provide our online module “Good Mental and Emotional Health in Schools” free of charge, a further 1,203 education staff completed the course during the year.

We have delivered Emotional Health at Work training to prison staff, an e-commerce agency, and a not-for-profit organisation. Interest in this training has gained traction in Flintshire where (post year-end) we have delivered another five workshops on Supporting Emotional Health and Wellbeing at Work.

Goal 2: Influence local and national policy makers and commissioners to recognise the importance of good emotional health in adults and children and understand how it is developed and sustained.

Early in the year we attended a National Children’s Bureau session with the Department for Education and the mental health in schools’ coalition where there were interesting updates on mental health support teams and senior mental health leads in schools. In November 2021 our Head of Programmes presented on “Parenting as a Public Health Priority” at the Public Policy Exchange online event “Improving Public Health 0-5 yrs, strengthening prevention and early intervention”. Our Head of Education produced a short film with Teach First on Empathybased classrooms. She also presented in a Smiley Talk on the power of positive connections for young people, which received high levels of engagement. Our Chief Executive Sarah made a presentation at the Zinc bootcamp on 9th November on Strong and Supportive families for tech entrepreneurs, looking at ways to support children and young people’s mental health

We held our first Emotional Health Awareness Day on the 24[th] February, which was also the 25[th] anniversary of the incorporation of Family Links. This sparked considerable interest on social media platforms, and we will be continuing to use this day in future to promote awareness of the importance of emotional health.

Our postponed national conference “Building the Capabilities of Adults in Children’s Lives” was rescheduled and took place as a 25[th] anniversary event at The Wellcome Collection in April 2022. The conference was chaired by our trustee Wendy Rose, and our chair of trustees Hilary Emery. We welcomed Professor Eamon McCrory from UCL who spoke about the neuroscience of childhood trauma through a social transactional lens, and Sally Hogg from the Parent-Infant Foundation who shared insights on the importance of the earliest relationships. Ed Vainker from Reach Foundation told us about the impact their work has had on whole communities. We were also delighted to hear from Liz Burton and Jane Godby from St Mary and St John Primary School about creating supporting cultures where learning can thrive, and from Dr John Coleman on how adults can support teenagers. Dr Alenka Miles was interviewed by our patron Alexander Armstrong on her journey using the Nurturing Programme both personally and professionally in the NHS.

Members of the team presented at the Oxfordshire Youth in Mind conference in May. The workshop was well attended, and feedback very positive. Our Head of Education was invited to speak at the Campaign for Learning conference in July on building resilience in families, and we look forward to engaging in further work with the Campaign for Learning.

During the year we worked with the Parenting Programmes Alliance to develop a theory of change for parenting programmes in family hubs, and the outcomes from this will help to inform our overarching theory of change.

Family Links (Educational Programmes)

Report of the Trustees for the year ended 31[st] August 2022

Goal 3: Understand and communicate the impact of the Nurturing Programme in practice, within the context of wider research on emotional health.

We have been working on a new strategic plan for 2023 – 2026 which includes a clear impact and evidence strategy. We were also proud to produce our Impact Report 2022 in time for our 25th anniversary conference. This report explains how our programmes improve the emotional health of parents and children and strengthens family relationships. It demonstrates our impact within specific communities where programme evaluation has been undertaken, gives case studies of our work in a prison, in a local authority, with Muslim families, and in an NHS Trust. It summarises key findings from schools which have worked in partnership with us and includes a case study which shows how use of the Nurturing Programme in schools is enabling for both staff and pupils. The report lists the ways in which we influence policy at a national level.

We continued the work begun in 2020 to evaluate our Whole School Approach to Emotional Health, working with South Abingdon schools where we were supported by New Philanthropy Capital, and in a number of Oxford schools and the Eynsham Early Intervention Hub where we used an independent consultant to assist with our evaluations. In all of these settings we have run regular focus groups for parents which have provided us with rich qualitative data and case studies. The challenge of operating within the ongoing restrictions of the Covid 19 pandemic eased during the year but the impact is still being felt across these projects.

We continued our Learning Partnership with the Manchester Early Help Parenting Team. The partnership is particularly helpful because in addition to our usual pre- and post-group evaluation measures the team includes a three-month follow up with those who have completed the 10-week Nurturing Programme. This has allowed us to assess and see evidence of sustained impact. We are developing new Learning Partnerships with other local authorities and school groups. In one area this will be focussed on our pilot training programme around parental conflict ‘Keeping the Child in Mind’

During August we had an intern from Manchester University working with us on developing our overarching organisational Theory of Change and researching the area of Emotional Health. We have also produced our Commissioner’s Guide to Training brochure detailing the background to our courses and the range of options available.

Our research advisory group has met regularly, providing helpful thinking and challenge on our research projects, and our monitoring and evaluation processes. We are very grateful to this group and are looking forward to their continued support this year as we implement our new strategic plan.

The Family Stability Network (Fastn), a charity we have worked with very closely for many years, recognised the challenges of funding and took the decision to close. The Fastn trustees decided that their Principles of Excellence in Relationships Education would in the longer term be well located within Family Links. The trustees and senior management team of Family Links had robust conversations, carried out due diligence and sought legal advice prior to accepting the gifting agreement which was signed by both parties in August 2022.

Fundraising Activities

Our Director of Funding and External Relations completes grant applications and carries out fundraising activities with support from colleagues and trustees, to raise funds for the charity. While most of our income is generated by sales of trainings and resources, we rely on donations and grants:

In the 2021-22 financial year, we were grateful to have received our highest ever level of unrestricted grant income as certain funders acted on their recognition of the inherent efficiency in funding our core activities. We were also grateful to receive further funding for specific projects both new and ongoing. 33% of our total revenue for the year came from donations and grants.

Family Links (Educational Programmes)

Report of the Trustees for the year ended 31[st] August 2022

Fundraising Activities (continued)

We do not use professional fundraisers or involve commercial participators. There have been no complaints about fundraising activity this year or in previous years.

The charity has due regard to the Code of Fundraising Practice in the UK. All the charity’s marketing activities are GDPR compliant, and care is taken to ensure that they are not persistent or intrusive. Marketing e-mails contain clear details of how to unsubscribe to future communications and care is taken to limit the quantity of e-mails sent out.

Financial review

Financial Position

The financial year ended 31 August 2022 felt like the beginning of the post-Covid era for us. Face-to-face training that had been deferred in 2020 was almost all booked in and delivered during this period, and as a result our income from training was the highest it has been since 2015-16. The same trend did not apply to sales of support resources which were greater than in the previous two financial years but did not pick up to pre-pandemic levels. We were grateful to receive further unrestricted grants from funders who recognise the importance of our work. Contributions in the year of over £334K towards our core costs have placed us well to commit to the necessary research required to help measure our impact and to continue developing our programmes further, especially in the areas of digital advancement accessibility. We were also grateful for restricted grant funding towards ongoing projects, namely our work in schools in areas within Oxfordshire, as well as for new activities, including training people who work with teenagers in London and Essex to be Parent Group Leaders. We also received funds from The Family Stability Network (Fastn) to continue their mission in hosting the network responsible for the Principles of Excellence in Relationships Education.

In-person attendance at the Family Links 25[th] Anniversary conference and reception was adversely affected by postpandemic strictures placed on delegates’ travel and use of work time. Fortunately, we were able to offer tickets for virtual conference attendance, although the ratio of in-person to virtual attendance resulted in our costs not being covered by ticket-sales. The events also doubled as an opportunity to say goodbye to our outgoing Chief Executive Sarah Darton, and welcome our new Chief Executive, Peter Leonard and introduce him to key associates.

The financial year was notable for rapidly and repeatedly increasing costs which we faced along with the rest of the UK. For the first time in four years, we have felt obliged to increase the price of our training and resources to ensure that these activities continue to contribute to our core costs. New prices took effect on 1[st] September 2022.

The increase in face-to-face training alongside continued online training revealed a need for increased capacity in our training and training admin teams. In addition to our new Chief Executive, we were delighted to welcome colleagues into the new roles of Digital Training Administrator and Programme Implementation Lead. We also had TUPE’d over to us our Education Programme Development Coordinator previously employed by Fastn. This much-needed expanded capacity has brought with it increased fixed costs, which we will monitor on an ongoing basis.

At the end of the financial year, we retained a surplus of nearly £290K, which increased our unrestricted reserves by £256K and our restricted reserves by £33K. This puts us in a good position to continue to expand our reach, ensuring core costs are covered in spite of rising expenditure levels.

Principal risks and uncertainties

Our principal risks and uncertainties are documented in our risk register, which is maintained by the directors with identified risks reviewed quarterly by the trustees. It includes financial, operational and strategic areas of risk, as well as governance, reputational risk and external influences. These risks are regularly reviewed, and systems and procedures to manage them implemented.

Family Links (Educational Programmes)

Report of the Trustees for the year ended 31[st] August 2022

Principal risks and uncertainties (continued)

Factors that may have an adverse effect on our financial performance going forward and measures we are taking to mitigate include:

Reserves policy and going concern

We regularly review our reserves policy to take into consideration the long-term impact of necessary investment into programme development and evaluation, and the need for financial security in economically uncertain times. For the past few years our policy has been to keep a level of reserves sufficient to meet our closing costs plus two months’ worth of operating costs as a minimum and aim for unrestricted reserves sufficient to cover closing costs plus six months’ worth of operating costs. We consider this policy still to be appropriate for us. At the end of the 2021-22 financial year, the range of reserves within this policy was £181K to £491K (2020-21 £186K - £428K). Free reserves at 31[st] August 2022 were £737,014 (2021 - £480,816) which is sufficient to cover 9.6 months’ of fixed costs.

This is a higher level of reserves than we consider necessary to maintain, and our budgeted expenditure for 2022-23 and beyond includes making use of some of these reserves not only to cover rising fixed costs, but also for digital development, accessible resource development, impact measurement and a more focused activity to raise public understanding of emotional health, and awareness of its importance. At the time of writing this report (October 2022) we have secured 38% of our budgeted income for the coming financial year and with our high level of free reserves, have no reason to doubt our continued operation as a going concern.

Plans for Future Periods

2022-23 is the final year of the strategic plan we drafted in 2019-20 and as we continue to work towards the goals set in that plan, we are actively developing our strategy for the next three years. The activities planned for the coming year reflect the current strategic plan and build on it as we move towards the future. These include:

Family Links (Educational Programmes)

Report of the Trustees for the year ended 31[st] August 2022

Plans for Future Periods (continued)

Trustees’ Responsibilities

The Trustees are responsible for preparing a trustee’s annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company, and of the incoming resources and application of resources, including the income and expenditure of the charity for that period. In preparing the financial statements, the trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement as to disclosure to our auditors

In so far as the trustees are aware at the time of approving our trustees’ annual report:

This report has been prepared having taken advantage of the small companies exemption in the Companies Act 2006.

By order of the board of trustees.

Hilary Emery (Chair)

8[th] December 2022

Family Links (Educational Programmes)

Independent auditors’ report to the members of Family Links (Educational Programmes)

Opinion

We have audited the financial statements of Family Links (Educational Programmes) (the ‘charitable company’) for the year ended 31st August 2022 which comprise the Statement of Financial Activities, Balance Sheet, Statement of Cashflows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

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 trustees are responsible for the other information. The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Family Links (Educational Programmes)

Independent auditors’ report to members of Family Links (Educational Programmes) (continued)

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 10, 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 report in accordance with regulations made under section 154 of that Act.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

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 specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:

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.

Use of our report

This report is made solely to the charitable company’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company’s trustees those matters we are required to state to them in an auditor’s 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 the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Lee Baker BA FCA Senior Statutory Auditor For and on behalf of Wenn Townsend Statutory Auditor Oxford

…………………………… 2022

Family Links (Educational Programmes)

Statement of Financial Activities (including income and expenditure account) for the year ended 31[st] August 2022

Unrestricted Restricted
Note
Funds
Funds
£
£
£
Income
Donations and Grants
2
334,379
160,283
Income from charitable activities:
Provision of training and development
3a
774,695
-
Sale of support resources
3b
205,548
-
Family Links conference tickets
6,220
-
Income from other activities:
Gain on disposal of fixed assets
4
50
-
Investment income
5
1,845
-
_
_______
Total income
1,322,737
160,283
══════
══════
Expenditure
_Costs of raising funds:
Fundraising costs
6
58,446
127
Expenditure on charitable activities:
Cost of training and development
7a
864,883
119,134
Sale of support resources
7b
129,093
6,582
Family Links 25thanniversary conference
15,011
-
_
_
Total expenditure
1,067,433
125,843
══════
══════
Net income/(expenditure)
255,304
34,440
Transfers between funds
16
1,024
(1,024)
Reconciliation of funds
Total Funds brought forward
491,161
179,973
_
_
Total Funds carried forward
747,489
213,389
══════
══════
Represented by:
Tangible fixed assets
10,476
-
Stock
64,791
-
Debtors
77,697
-
Cash at bank and in hand
892,856
213,389
Current liabilities
(298,331)
-
_
_
Total funds carried forward
747,489
213,389
══════
══════		 Total
Unrestricted Restricted
2022
Funds
Funds
£
£
£
494,662
188,032
164,323
774,695
403,663
-
205,548
158,949
-
6,220
-
-
50
-
-
1,845
2,470
-
_
_
_
1,483,020
753,114
164,323
══════
═════
═════
58,573
45,736
1,008
984,017
561,172
180,652
135,675
106,856
7,928
15,011
-
-
_
_
_
1,193,276
713,764
189,588
══════
══════
══════
289,744
39,350
(25,265)
-
-
-
671,134
451,811
205,238
_
_
_
960,878
491,161
179,973
══════
══════
══════
10,476
10,344
-
64,791
53,505
-
77,697
77,008
-
1,106,245
654,104
179,973
(298,331)
(303,800)
-
_
_
_
960,878
491,161
179,973
══════
══════
══════		 Total
2021
£
352,355
403,663
158,949
-
-
2,470
_
917,437
═════
46,744
741,824
114,784
-
_
903,352
═════
14,085
-
657,049
_
671,134
══════
10,344
53,505
77,008
834,077
(303,800)
_
671,134
══════
_
_

The statement of financial activities includes all gains and losses recognised in the period.

There is no Family Links conference planned for next year. Otherwise, all income and expenditure derive from continuing activities.

Family Links (Educational Programmes)

Balance Sheet As at 31[st] August 2022

Note 2022 2021
£ £ £ £
Fixed assets
Tangible assets 12 10,476 10,344
────── ──────
10,476 10,344
Current assets
Stocks 64,791 53,505
Debtors 13 77,697 77,008
Short term investments 579,238 377,721
Cash at bank and in hand 527,007 456,356
────── ──────
1,248,733 964,590
Creditors: amounts falling due
within one year 14 (298,331) (303,800)
────── ──────
Net current assets 950,402 660,790
────── ──────
Net assets 960,878 671,134
══════ ══════
The funds of the charity:
Unrestricted funds 747,489 491,161
Restricted funds 16 213,389 179,973
────── ──────
Total charity funds 960,878 671,134
══════ ══════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime. The financial statements on pages 13 to 25 were approved by the Trustees on 8[th] December 2022 and signed on their behalf by:

.............................................................................. Rosalind Portman

Registered Company No: 03323287

Family Links (Educational Programmes)

Statement of Cash Flows for the year ended 31[st] August 2022

Total Total
2022 2021
£ £
Cash flows from operating activities
Net movement in funds 289,744 14,085
Adjustments for:
Depreciation 6,412 8,698
Interest receivable (1,845) (2,470)
Working Capital Changes:
Movement in current assets:
(Increase)/Decrease in stock (11,286) (2,648)
(Increase)/Decrease in debtors (689) (8,993)
Movement in current liabilities:
(Increase)/Decrease in creditors (5,469) 69,432
────── ──────
Net cash inflow/(outflow) from operating activities 276,867 78,104
Cash flows from investing activities
Interest received 1,845 2,469
Purchase of tangible fixed assets (6,544) (5,673)
────── ──────
Cash used in investing activities (4,699) (3,204)
Increase in cash and cash equivalents in the year 272,168 74,900
────── ──────
Cash and cash equivalents at the beginning of the year 834,077 759,177
─────── ───────
Total cash and cash equivalents at the end of the year 1,106,245 834,077
─────── ───────

Family Links (Educational Programmes)

Notes to the accounts for the year ended 31[st] August 2022

1 Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) Basis of preparation

Family Links is a company limited by guarantee in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity. The address of the registered office is given in the charity information on page 2 of these financial statements. The nature of the charity’s operations and principal activities is noted in the Trustees Report.

The charity constitutes a public benefit entity as defined by FRS 102. These financial statements have been prepared on an accruals basis in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Accounting Practice

The financial statements are prepared on a going concern basis under the historical cost convention or transaction value unless otherwise stated. The financial statements are presented in sterling, which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

b) Going concern

The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. They have concluded that the budgeted income and expenditure is sufficient with the level of reserves held for the charity to be able to continue as a going concern.

c) Revenue recognition

Income is included when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred. Government grants in respect of the Coronavirus Job Retention Scheme were recognised in the SOFA in the period in which the charity was entitled to such grants as a result of having furloughed staff members.

Income received in advance of training courses being provided is deferred until the criteria for income recognition are met (see note 14).

Family Links (Educational Programmes)

Notes to the accounts

for the year ended 31[st] August 2022 (continued)

Accounting policies (continued)

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is either upon notification of the interest paid or payable by the bank or after calculation of interest due based on terms of the deposit certificate.

f) Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Restricted funds are donations and grants which the donor has specified are to be solely used for particular areas of the charity’s work.

g) Expenditure and irrecoverable VAT

Expenditure is included once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h) Allocation of support costs

Support costs are the functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include operational back-office costs, finance, personnel, payroll and governance costs, which support the charity’s activities. The bases on which support costs have been allocated are set out in notes 8 and 9.

i) Operating leases

The charity classifies the lease of photocopiers and mobile phones as operating leases; the title to the equipment remains with the lessor, and the equipment is replaced at the end of the lease term. Rental charges are charged on a straight-line basis over the term of the lease.

Family Links (Educational Programmes)

Notes to the accounts for the year ended 31[st] August 2022 (continued)

Accounting policies (continued)

j) Tangible fixed assets

Individual fixed assets costing £250 or more are capitalised at cost, and depreciated over their estimated useful economic lives as follows:

Leasehold improvements over the life of the lease Computer equipment over three years, straight line Other office equipment over five years, straight line

Website costs are accounted for through the statement of financial activities in the year in which they are incurred, and are not capitalised.

k) Stock

Stock consists of printed books, games, training resources and purchased goods for resale. Stocks are valued at the lower of cost and net realisable value. Donated items of stock are included at fair value, which is the amount the charity would have been willing to pay for the items on the open market.

l) Debtors

Trade debtors are recognised at the settlement amount, and prepayments are valued at the amount prepaid.

m) Cash at bank and in hand

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

n) Creditors and provisions

Creditors and provisions are included where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

o) Employee benefits

The charity operates a defined contribution pension scheme. The cost of the contributions made to the scheme is charged to the SOFA as it becomes payable. The charity also runs an auto-enrolment pension scheme to comply with statutory requirements. The defined contribution from the charity is paid as the employer’s contribution, whilst the employees’ contributions top this up to keep the total in line with the statutory minimum provision. Employees choosing to opt out of the auto-enrolment pension continue to have the employer’s contribution made to their personal pension.

p) Taxation status

The charitable company is a registered charity with no trading activities and therefore has no liability to corporation taxation.

Family Links (Educational Programmes)

Notes to the accounts

for the year ended 31[st] August 2022 (continued)

2 Income from donations and grants Unrestricted Restricted Total Total
2022 2021
£ £ £ £
Donations
Mr and Mrs Emmett (incl Gift Aid) 3,125 - 3,125 3,000
Inchcape Foundation 1,875 - 1,875 1,250
John Swire 1989 Charitable Trust 1,000 - 1,000 1,000
Michael and Jane Kier Charitable Settlement (incl Gift Aid) 1,207 - 1,207 -
Others including Gift Aid 112 - 112 2,007
Jelly Creative Solutions – donation in kind 60 - 60 -
────── ────── ────── ──────
7,379 - 7,379 7,257
Grants
The A. D. Charitable Trust 30,000 - 30,000 -
Cherry Family Foundation - 10,000 10,000 -
Core Filing 5,000 - 5,000 5,000
The Cumber Family Charitable Trust - - - 1,000
Doris Field Charitable Trust - 1,000 1,000 500
The Dulverton Trust 50,000 - 50,000 50,000
Family Stability Network 73,950 73,950 -
Garfield Weston Foundation 25,000 - 25,000 -
The Headley Trust 20,000 - 20,000 20,000
HMRC – CJRS Grants - - - 19,275
The John Armitage Charitable Trust 40,000 - 40,000 30,000
Private Grant - 16,489 16,489 25,876
The Peter Cundill Foundation 100,000 - 100,000 -
Porticus UK - 58,844 58,844 103,447
The Pye Charitable Settlement 2,000 - 2,000 -
The Rank Foundation - - - 50,000
The Schroder Foundation 30,000 - 30,000 30,000
Society of the Holy Child, Jesus 25,000 - 25,000 -
The Tedworth Charitable Trust - - - 10,000
────── ────── ────── ──────
327,000 160,283 487,283 345,098
────── ────── ────── ──────
Total Legacies, Donations and Grants: 334,379 160,283 494,662 352,355
══════ ══════ ══════ ══════

Included within donations, gifts and legacies for the Charity is £NIL (2021: £19,275) of Government grants relating to the Coronavirus Job Retention Scheme.

Family Links (Educational Programmes)

Notes to the accounts for the year ended 31[st] August 2022 (continued)

3 Income from charitable activities

a) Training and development
Unrestricted Restricted Total Total
2022 2021
£ £
10-week Parent Group Leader programme 583,391 - 583,391 189,102
Other programmes 191,304 - 191,304 214,561
─────── ─────── ─────── ───────
774,695 - 774,695 403,663
═══════ ═══════ ═══════ ═══════
b) Sale of support resources:
The Parenting Puzzle 100,931 - 100,931 77,945
Games, manuals and other resources 104,617 - 104,617 81,004
─────── ─────── ─────── ───────
205,548 - 205,548 158,949
═══════ ═══════ ═══════ ═══════
4 Income from other activities
Income from sale of fixed assets
Proceeds on disposal of fixed assets 50 -
Net book value of fixed assets - -
─── ───
Gain on disposal of fixed assets 50 -
═══ ═══

5 Investment income

All of the charity’s investment income of £1,845 (2021 – £2,470) arises from money held in interest bearing deposit accounts.

6 Analysis of fundraising costs Unrestricted Restricted Total Total
2022 2021
Note £ £ £ £
Wages and salaries 29,833 - 29,833 27,611
Pensions 1,921 - 1,921 1,887
Consultancy 400 - 400 -
Books and subscriptions 693 - 693 415
Travel and subsistence 435 - 435 -
Governance costs 8 827 124 951 422
Support costs 9 24,337 3 24,340 16,409
────── ────── ────── ──────
58,446 127 58,573 46,744
══════ ══════ ══════ ══════

Family Links (Educational Programmes)

Notes to the accounts

for the year ended 31[st] August 2022 (continued)

7 Analysis of expenditure on charitable activities

a) Training and development Unrestricted Restricted Total Total
2022 2021
Note £ £ £
£
Wages and salaries 372,252 33,754 406,006 319,732
Pensions 22,057 129 22,186 19,483
Consultancy and freelance trainers 127,862 35,127 162,989 99,291
Travel, accommodation and subsistence 57,721 5,904 63,625 22,831
Training materials 8,873 1,271 10,144 6,203
Games, manuals and resources 20,650 17,658 38,308 15,618
Carriage of resources 4,239 701 4,940 3,727
Venue hire and refreshments 47,611 12,669 60,280 28,579
Evaluation and development costs 1,521 11,078 12,599 12,435
Promotion costs 21,136 - 21,136 15,629
Filming and photographs 11,160 - 11,160 -
Website maintenance 585 - 585 951
Professional indemnity insurance 1,319 - 1,319 1,609
Governance costs 8 5,516 827 6,343 4,887
Support costs 9 162,381 16 162,397 190,849
──────── ─────── ─────── ───────
864,883 119,134 984,017 741,824
════════ ═══════ ═══════ ═══════
b) Support resources Unrestricted Restricted Total Total
2022 2021
Note £ £ £ £
Wages and salaries 55,912 - 55,912 44,848
Pensions 3,618 - 3,618 2,102
Games, manuals and resources 44,422 6,516 50,938 31,221
Carriage of resources 11,940 - 11,940 7,758
Governance costs 8 434 65 499 724
Support costs 9 12,767 1 12,768 28,131
────── ────── ────── ──────
129,093 6,582 135,675 114,784
══════ ══════ ══════ ══════

8 Allocation of Governance costs

Sale of
a) Unrestricted Training support Fund- Total Total
& development resources raising 2022 2021
£ £ £ £ £
Audit and accountancy 3,484 274 522 4,280 4,466
Other professional fees 11 1 2 14 13
Bank and transaction charges 1,602 126 240 1,968 1,554
Trustee meeting and travel costs 419 33 63 515 -
───── ───── ───── ───── ─────
5,516 434 827 6,777 6,033
═════ ═════ ═════ ═════ ═════

Family Links (Educational Programmes)

Notes to the accounts for the year ended 31[st] August 2022 (continued)

8 Allocation of Governance costs

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Sale of| |b)|Restricted|Training|support|Fund-|Total|Total| |& development|resources|raising|2022|2021| |£|£|£|£|£| |Bank and transaction charges|5|-|1|6|-| |Legal fees|822|65|123|1,010|-| |─────|─────|─────|─────|─────| |827|65|124|1,016|-| |═════|═════|═════|═════|═════| |9|Allocation of support costs| |Sale of| |a)|Unrestricted|Training|support|Fund-|Total|Total| |& development|resources|raising|2022|2021| |£|£|£|£|£| |Postage, stationery| |and photocopying|4,129|325|619|5,073|5,788| |Telephone and internet|4,363|343|654|5,360|5,130| |Insurance|1,977|155|296|2,428|2,251| |Rent and rates|39,591|3,113|5,934|48,638|56,269| |Repairs and maintenance|5,412|426|811|6,649|9,963| |Utilities|3,740|294|561|4,595|4,752| |Wages and salaries|65,441|5,145|9,808|80,394|94,847| |Recruitment costs|3,293|259|494|4,046|965| |Pensions and death in service|7,804|613|1,169|9,586|9,673| |Staff development|2,323|183|348|2,854|2,191| |Travel, accommodation and subsistence|2,787|219|418|3,424|-| |Depreciation|5,219|410|782|6,411|8,698| |Computer and ISP costs|16,236|1,277|2,433|19,946|19,995| |Bad debts|-|-|-|-|237| |Subscriptions|66|5|10|81|225| |──────|──────|──────|───────|──────| |162,381|12,767|24,337|199,485|220,984| |══════|══════|══════|═══════|══════|

----- End of picture text -----

Support costs are allocated proportionately based on the level of staff costs in each area of activity.

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Sale of| |b)|Restricted|Training|support|Fund-|Total|Total| |& development|resources|raising|2022|2021| |£|£|£|£|£| |Wages and salaries|-|-|-|-|14,405| |Mobile phones|16|1|3|20|-| |──────|──────|──────|───────|──────| |16|1|3|20|14,405| |══════|══════|══════|═══════|══════|

----- End of picture text -----

Auditors’ remuneration

----- Start of picture text -----
|||| |---|---|---| |2022|2021| |£|£| |- audit services|4,281|4,466| |═════|═════|

----- End of picture text -----

Family Links (Educational Programmes)

Notes to the accounts for the year ended 31[st] August 2022 (continued)

10 Trustees' remuneration and expenses reimbursed

No remuneration was paid to the Trustees during the period (2021: Nil). Trustees claimed reimbursement for travel expenses during the period of £224 (2021 - none).

11 Staff costs

The average number of employees during the period was 16 (full time equivalents: 13.9) (2021: 14, FTE: 11.7).

The charity contributes 7% of employees’ basic pay to personal pension schemes chosen by the individual employees. The cost of the contributions made is charged to the SOFA as it becomes payable. The charity set up an autoenrolment pension scheme on the 1[st] June 2016 in line with statutory requirements. The full 7% contribution from the charity is paid as the employer’s contribution, and employees’ contributions are kept in line with the statutory minimum provision, although they may opt to contribute more. Employees choosing to opt out of the auto-enrolment pension continue to have the option of the employer’s contribution made to their personal pension. The total employer contributions for the period are disclosed below. Unpaid contributions at the balance sheet date amounted to £4,345 (2020-21: £2,843). Redundancy costs were incurred when the project to which a role was linked ended, and further activities could not be identified to justify an unfunded ongoing role. All liabilities were recognised at the point at which the employee was notified of the decision.

Total Total
Staff costs were 2022 2021
£ £
Wages and salaries 522,652 459,164
Social security costs 49,493 42,280
Other pension costs 37,311 33,145
─────── ───────
609,456 534,589
═══════ ═══════

The total remuneration paid to Key Management in the year to 31[st] August 2022 was £172,015 (2021 - £155,922). No members of staff received annual emoluments over £60,000. (2021 - 0).

12 Fixed assets Leasehold Fixtures,
Improvements Fittings and Total
equipment
£ £ £
Cost:
At 1stSeptember 2021 31,612 120,120 151,732
Additions - 6,544 6,544
Disposals - (19,573) (19,573)
────── ────── ──────
At 31stAugust 2022 31,612 107,091 138,703
══════ ══════ ══════
Depreciation:
At 1stSeptember 2021 30,274 111,114 141,388
Charged in period 765 5,647 6,412
Eliminated on disposal - (19,573) (19,573)
────── ────── ──────
At 31stAugust 2022 31,039 97,188 128,227
══════ ══════ ══════
Net book value:
At 31stAugust 2022 573 9,903 10,476
══════ ══════ ══════
At 31stAugust 2021 1,338 9,006 10,344
══════ ══════ ══════

Family Links (Educational Programmes)

Notes to the accounts for the year ended 31[st] August 2022 (continued)

13 Debtors 2022 2021
£ £
Accounts receivable 44,719 35,827
VAT reclaimable 4 135
Prepayments 32,022 40,732
Accrued income and other debtors 952 314
────── ──────
77,697 77,008
══════ ══════
14 Creditors
Accounts payable 46,123 13,847
PAYE/NI 19,652 14,479
Other creditors and accruals 6,726 4,904
Deferred income 225,830 270,570
────── ──────
298,331 303,800
══════ ══════
Deferred income relates to payment in advance of services to be provided mostly in the 2022-23 period.
Balance as at 1stSeptember 2021 270,570 204,637
Amount deferred in period 218,506 201,480
Released to SOFA in period (263,246) (135,547)
────── ──────
Balance as at 31stAugust 2022 225,830 270,570
══════ ══════

15 Financial commitments

At 31[st] August 2022 the charity had total commitments under non-cancellable leases as follows:

Land and buildings Land and buildings
2022 2021
£ £
Expiry date
Not later than one year 27,600 36,800
Later than one and not later than five years - 27,600
Later than five years - -
────── ──────
Total commitments 27,600 64,400
══════ ══════

Family Links (Educational Programmes)

Notes to the accounts for the year ended 31[st] August 2022 (continued)

16 Restricted funds

Restricted funds
Balance at Incoming Resources Fund Balance at
1st September resources expended transfer 31st August
Purpose of Fund 2021 2022
£ £ £ £ £
Three Oxfordshire Schools Project 21,613 16,489 (25,875) - 12,227
Oxford Schools Project – additional school
11,318		 - (9,203) - 2,115
Infant Sleep Research 3,961 - (3,961) - -
Parenting Bursary Fund 28,499 - (14,645) - 13,854
South Abingdon Schools project 86,152 58,844 (41,651) - 103,345
Playful Families training development 12,010 - (11,457) - 553
Bursaries to train PGLs in schools and
EY settings 16,420 - (13,450) - 2,970
Emotional Health training for Oxon
schools & nurseries - 1,000 - - 1,000
Parent Group Leader training in London
and Essex for people who work with teenagers - 10,000 - - 10,000
Hosting the former Fastn network - 73,950 (5,601) (1,024) 67,325
────── ────── ────── ───── ──────
179,973 160,283 (125,843) (1,024) 213,389
═════ ═════ ═════ ════ ═════

Included within the gifting agreement from Fastn was provision to purchase a laptop and workstation peripherals. As these have been provided and are now included in our fixed assets, the restriction is deemed to be met and the equivalent value has been transferred to unrestricted funds.

Comparative period information

Comparative period information
Balance at Incoming Resources Balance at
1st September resources expended 31st August
Purpose of Fund 2020 2021
£ £ £ £
Head of Programmes Costs Support - 25,000 (25,000)
-
Teens Programme expansion 7,329 - (7,329)
-
Three Oxford Schools Project 10,047 25,876 (14,310)
21,613
Whole School Approach Project 4,065 - (4,065)
-
Oxford Schools Project – additional school 19,640 - (8,322)
11,318
Infant Sleep Research 4,305 - (344)
3,961
Support for Blackbird Leys schools 2,327 - (2,327)
-
Parenting Bursary Fund 50,000 - (21,501)
28,499
South Abingdon Schools project 75,830 53,447 (43,125)
86,152
Playful Families training development 6,250 10,000 (4,240)
12,010
Bursaries to train PGLs in schools and EY settings 24,750 - (8,330)
16,420
Additional internet connectivity 695 - (695)
-
Development of online programmes - 50,000 (50,000)
-
────── ────── ────── ──────
205,238 164,323 (189,588)
179,973
═════ ═════ ═════ ═════