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2023-08-31-accounts

T14E CENTRE FOR EMOTIONAL HEALTH HOME OF FAMILY L114KS Famlly Llnks (Educatlonal Programmes) (A company Ilmited by guarantee) Report and Financial Statements for the year ended 31 st August 2023 Reglstered charity number. 1062514 Reglstered company number,. 03323287

Family Links (Educational Programmes)

Report of the Trustees for the year ended 31* August 2023

The trustees present their annual report together with the audited financial statements of the charity for the year ended 31* August 2023, 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 | January 2016).

Chair’s introduction to the annual report 2023

Building on our 25th Anniversary it has been a busy and important year for Family Links the Centre for Emotional Health. We have seen increased activity and development in the use of The Nurturing Programme in response to the needs of our customers and commissioners.

Key successes have included:

The board and executive have given considerable thought to how we increase awareness and understanding of Emotional Health and the evidence underpinning our practice across families, communities, schools, and workplaces. This reflection led us to change our name to the Centre for Emotional Health and develop our branding to better reflect the increasingly diverse use of our nurturing training. Operationally we have restructured our Operations and Finance Team to better meet demand and the needs of our customers.

In the coming year we will increase our focus on impact and research, on influencing future policy direction through a collaboration with Demos to increase awareness about the importance of Emotional Health at this time of increasing uncertainty and change as well as continuing to deliver high quality training throughout the United Kingdom.

Thank you to my fellow trustees for their commitment and challenge, to Peter Leonard for his leadership and vision, to the Directors and Senior Team for their expertise and collaborative approach and to every member of staff and trainer for their boundless enthusiasm and commitment to building emotional health. The coming year will bring substantial opportunities to build on these achievements as we move to being the Centre for Emotional Health.

Hilary Emery

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Family Links (Educational Programmes)

Report of the Trustees for the year ended 31* August 2023

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, OXI 3LE Bankers CAF Bank Ltd, 25 Kings Hill Avenue, West Malling, Kent, MEI9 4JQ

Organisational details

The Trustees of Family Links the Centre for Emotional Health (the operating name of Family Links (Educational Programmes) are directors for the purposes of company law and Trustees for the purposes of charity law (hereafter referred to as the Trustees). Trustees and officers serving during the year and since the year-end were as follows:

Hilary Emery (Chair) Rosalind Portman Vanessa Emmett Wendy Rose Gordon Beach Martin Havelock (Resigned September 2023) Emma Judge Masood Hassan

Founding trustee - Rosalind Portman

Key Management personnel!

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Peter|Leonard|-|Chief|Executive| |Sally|Alden|-|(Executive)|Director|of|Funding|and|External|Relations| |Anne|Tester|-|(Executive)|Finance|Director|(left July|2023)| |Rowen|Smith|-|(Executive)|Director|of Training| |Phillippa|Collyer|~|(Executive)|Director|of Operations|(since June|2023)|

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Family Links (Educational Prograrnmes)

Report of the Trustees for the year ended 31° August 2023

Structure, Governance and Management

Governing Docurnent

Family Links the Centre for Emotional Health is a charity registered with the Charity Commission and operates through a company limited by guarantee, and subject to its Memorandum and Articles of Association.

Appointment of Trustees

As set out in the Articles of Association, the chair of the trustees is elected by the trustees. New trustees are co-opted 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.

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 a team of three Executive Directors.

Pay policy

Family Links The Centre for Emotional Health has a pay policy for staff, which ensures that salary decisions consider 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- £3,125). In the 2022-23 financial year, a total of £4,287.50 was paid to a party related to the Finance Director, for development and implementation of an additional feature in our online shop (2021-22 - £NIL).

Objectives and activities

Summary ef Purposes and Activity

Family Links (Educational Programmes), now working under the name “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, employees in the workplace and other community organisations.

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.

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Family Links (Educational Programmes)

Report of the Trustees for the year ended 31“ August 2023

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 2022-23 we developed our new strategic plan for 2023 — 26 and began to work on our new goals which are:

Programme.

Maintain and develop relationships with existing commissioners, building on Learning Partnerships and encouraging advocacy for us. Increase the knowledge of our existing customer base including their needs, plans and challenges to inform our strategy and direction. Use this knowledge and these relationships to grow our training and resources sales. Werk with increasing numbers of schools and education settings (through, for example, Alliances and Multi Academy Trusts, as well as partnerships in geographical areas) emphasising depth as well as breadth in our work. Upskill more PGLTs to work across our range of programmes and in education settings, exploring the use of local professionals as practitioners and champions.

  1. Model a relational way of working, internally and externally, which builds the Family Links community. Model a way of relating based on our emotional health framework. We will explore ways to maintain and develop connection amongst all these who are part of the wider community we engage with.

  2. Increase awareness of what Emotional Health is and its importance in leading a healthy life. Create a communications strategy and action plan to ensure we present a clear message to the right people. Develop research into emotional health through various partnerships and build relationships with national government and other third sector organisations.

  3. Develop an organisational culture which is digitally aware to enhance the way we work. Build a clear and user-friendly website which includes online booking capability and online shop together with accessible information and an impact and evidence page. Review all our systems to ensure that we have the most cost-effective and efficient way of running our operation and enable our hybrid working policy.

  4. Develop a sustainable organisation. Ensure financial and organisational sustainability by monitoring our capacity levels so we can respond to opportunities by making decisions about what and what not to do. Continue to assess and improve our impact on the environment. As a team we will constantly look for ways to ensure we embed equity, diversity and inclusion and maintain an emotionally healthy work environment.

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Family Links (Educational Programmes)

Report of the Trustees for the year ended 31* August 2023

Achievements and Performance

After a period of wide consultation with staff, freelance trainers and other stakeholders we agreed our new three-year Strategic Action Plan. This has been enthusiastically implemented by the whole team and it is good to see real results from this focused approach to our work and growth, As a result of this and the increased demand for our training we have also increased the capacity in our operations and finance teams. We also refurbished our offices to make them a creative and collaborative space alongside embedding our flexible hybrid approach.

We have continued to deliver our funded schools work in Oxfordshire as well as spending time considering what our long-term education offer looks like. We have also spent time building our relationships with users, partners and policy makers which has resulted in new Learning Partnerships to evidence our work in local authorities.

A particular success has been establishing The Emotional Health Alliance with organisations who share our interests to raise the profile of Emotional Health nationally and we have of course continued to work closely with our fantastic team of trustees who use their skills and experience to support and develop our work.

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 2022-23 financial year, we were grateful to have received funding from The Tedworth Charitable Trust for our new podcasts and from the AD Charitable Trust, Garfield Weston Foundation, john Armitage Charitable Trust, Peter Cundiil Foundation, The Pease Charitable Trust amongst others. A total of 23% of our total revenue for the year came from donations and grants.

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.

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Family Links (Educational Programmes)

Report of the Trustees for the year ended 31* August 2023

Financial review

Financial Position

At the end of the financial year we incurred an overall deficit of £35k (2022: a surplus of £290k). However, this deficit was the result of a £97k restricted loss meaning our unrestricted reserves increased by £62k (2022: £255k). 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 and operational 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.

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 2022-23 financial year, the range of reserves within this policy was £435K to £791K (2021-22 £LI8IK - Z491K). Free reserves at 31° August 2023 were £795,732 (2022 - £737,014) which is sufficient to cover 8 months’ of fixed costs.

Plans for Future Periods

This financial year has been the final one of the 2020-2023 strategic plan. Our new strategic plan for 2023 — 2026 has been phased in during the year and is now fully embedded. All our activities are geared towards achieving the six objectives outlined earlier in this report. We will have a particular emphasis on:

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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 cornply 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.

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Family Links (Educational Programmes)

Report of the Trustees for the year ended 31° August 2023

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.

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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 3 ist August 2023 which comprise the Statement of Financial Activities, Balance Sheet, Scatement 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 (UIQ) (SAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial staternents 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 LIK, 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. lf 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:

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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 8, 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 201] 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 ofdetecting irregularities, including fraud is detailed below: , Enquiry of management, those charged with governance around actual and potential litigation and claims; . Reviewing minutes of meetings of those charged with governance; . Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;

Because ofthe 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 26th March 2024

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Family Links (Educational Programmes)

Statement of Financial Activities (including income and expenditure account) for the year ended 31“ August 2023

Unrestricted Restricted Total Unrestricted Restricted Total
Note Funds Funds 2023 Funds Funds 2022
£ £ £ é £ Z £
Income
Denations and Grants 2 294,599 45,000 339,599 334,379 160,283 494,662
Incorne from charitable activities:
Provision oftraining and development 3a 843,789 - 843,789 774,695 - 774,695
Sale ofsupport resources 3b 260,376 - 260,376 205,548 - 205,548
Family Links conference tickets ° - ~ 6,220 - 6,220
Income from other activities:
Gain on disposal offixed assets 4 300 - 300 30 - 50
Investment income 5 20,515 - 20,515 1,845 - 1,845
Total income 1,419,579 45,000 1,464,579 1,322,737 160,283 1,483,020
Expenditure
Costs ofraising funds:
Fundraising costs 6 50,629 12 50,641 58,446 127 58,573
Expenditure on charitable activities:
Cost oftrainingand development 7a 1,118,887 138,365 1,257,252 864,883 119,134 984,017
Sale ofsupport resources 7b 187,934 3,349 191,283 129,093 6,582 135,675
Family Links 25% anniversary conference - - - 15,011 15,01]
Total expenditure 1,357,450 [41,726 1,499,176 1,067,433 125,843 1,193,276
Net Income/(expenditure) 62,129 (96,727) (34,597) 255,304 34,440 289,744
Transfers between funds 16 - - 1,024 (1,024)
Reconciliation offunds
Total Funds brought forward 747,489 213,389 960,878 491,161 179,973 671,134
Total Funds carried forward 809,618 116,662 926,281 747,489 213,389 960,878
Represented by:
Tangible fixed assets 13,887 13,887 10,476 - 10,476
Stock
Debtors
Cash atbankand in hand
44,829
111,766
1,050,363
-
-
116,662
44,829
111,766
= 1,167,025
64,791
77,697
892,856
-
-
213,389
64,791
77,697
1,106,245
Current liabilities (411,226) ~ (411,226) (298,331) - (298,331)
Totalfundscarriedforward 809,619 116,662 926,281 FA7,AB9 213,389 960,878

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

All income and expenditure derive from continuing activities.

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Family Links (Educational Programmes)

Balance Sheet

As at 31° August 2023

Note 2023 2022
£ £ £ £
Fixed assets
Tangible assets 12 13,887 10,476
13,887 10,476
Current assets
Stocks 44,829 64,791
Debtors I3 111,766 77,697
Short term investments 600,000 579,238
Cash at bankand in hand 567,025 527,007
1,323,620 1,248,733
Creditors:
amounts falling due
within one year 14 (411,226) (298,331)
Net current assets 912,394 950,402
Net assets 926,281 960,878
The funds ofthe charity:
Unrestricted funds 809,619 747 A89
Restricted funds [6 116,662 213,389
Totalcharityfunds 926,281 960,878

The financial staternents have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime. The financial statements on pages 12 to 24 were approved by the Trustees on ...............0666. 2024 and signed on their behalf by:

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Family Links (Educational Programmes)

Statement of Cash Flows

for the year ended 31% August 2023

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Total|Total| |2023|2022| |£|£| |Cash|flows|from|operating|activities| |Net|movement|in|funds|34,597|289,744| |Adjustments|for:| |Depreciation|6,647|6,412| |Interest|receivable|(20,515)|(1,845)| |Working|Capital|Changes:| |Movement|in|current|assets:| |(increase)/Decrease|in|stock|19,962|(11,286)| |(Increase)/Decrease|in|debtors|(34,069)|(689)| |Movement|in|current|liabilities:| |(Increase)/Decrease|in|creditors|112,895|(5,469)| |Net|cash|inflow/(outflow)|from|operating|activities|50,323|276,867| |Cash|flows|frorn|investing|activities| |Interest|received|20,515|1,845| |Purchase|of tangible|fixed|assets|10,058|(6,544)| |Cash|used|in|investing|activities|10,457|(4,699)| |increase|in|cash|and|cash|equivalents|in|the year|60,7380|272,168| |Cash|and|cash|equivalents|at the|beginning|of the|year|1,106,245|834,077| |Total|cash|and|cash|equivalents|at the|end|of the|year|1,167,025|1,106,245|

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Family Links (Educational Prograrmmes)

| Accounting policies

Notes to the accounts for the year ended 31° August 2023

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial staternents 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 incorne and expenditure for {2 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.

ec) 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 te 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).

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Family Links (Educational Prograrnmes)

Notes to the accounts for the year ended 31% August 2023 (continued)

Accounting policies (continued)

d) Donated services and facilities

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 cast 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.

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Family Links (Educational Prograrnmes)

Notes to the accounts for the year ended 31* August 2023 (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 improvernents Computer equipment Other office equiprnent

over the life of the lease over three years, straight line 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.

1) 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 statutery minimum provision. Employees choosing to opt out of the auto-enralment 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 Prograrmmes)

Notes to the accounts

for the year ended 31“ August 2023 (continued)

% ‘incomefrom donations and grants Unrestricted Unrestricted Restricted Total Total
2023 2022
£ £ £ £
Donations
Mr and Mrs Emmett (incl Gift Aid) 2,885 - 2,885 3,125
Inchcape Foundation 2,500 = 2,500 1,875
John Swire 1989 Charitable Trust 1,000 - 1,000 1,000
Core Filing 5,000 - 5,000 -
Michael andJane Kier Charitable Settlement (incl Gift Aid) - ~ - 1,207
Others including GiftAid 125 - 125 112
Give as you Live 189 - 189 -
Jelly Creative Solutions ~ donation in kind - - - 60
BIBO 534 - 534 ~
12,233 ~ 12,233 7,379
Grants
The A. D. Charitable Trust 30,000 - 30,000 30,000
Cherry Family Foundation ~ - - 10,000
Core Filing - - - 5,000
Doris Field Charitable Trust - - - 1,000
The Dulverton Trust - - - 50,000
Family Stability Network - - 73,950
Garfield Weston Foundation 25,000 - 25,000 25,000
The Headley Trust - ~ - 20,000
TheJohn Armitage Charitable Trust 45,000 - 45,000 40,000
John Swire 3,000 3,000 -
Pease Charitable Trust 10,000 10,000 -
Fastn 69,376 " 69,376 -
Private Grant - - « 16,489
The Peter Cundill Foundation 99,990 - 99,990 100,000
Porticus UK - - - 58,844
The Pye Charitable Settlement - - - 2,000
The Schroder Foundation - ~ - 30,000
Society ofthe Holy Child, Jesus - - - 25,000
The Tedworth Charitable Trust - 15,000 15,000 -
Private Donor Grant - 30,000 30,000 -
282,366 45,000 327,366 487,283
TotalLegacies,DonationsandGrants: 294,599 45,000 339,599 494,662

Included within donations, gifts and legacies for the Charity is NIL (2022: £ NIL) of Government grants relating to the Coronavirus Job Retention Scheme.

~[7-

Family Links (Educational Prograrmmes)

Notes to the accounts

for the year ended 31° August 2023 (continued)

3 Incorne from charitable activities

a) Training and development

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|Total| |2023|2022| |£|£| |10-week|Parent|Group|Leader|programme|516,255|-|516,255|583,391| |Other|programmes|327,534|-|327,534|191,304| |843,789|-|843,789|774,695| |b)|Sale|of support|resources:| |The|Parenting Puzzle|113,866|-|113,866|100,931| |Games,|manuals|and|other|resources|146,510|-|146,510|104,617| |260,376|-|260,376|205,548| |4|Income|from|other|activities| |Income|from|sale|of fixed|assets| |Proceeds|on|disposal|of fixed|assets|300|50| |Net|book|value|of fixed|assets|-|-| |Gain|on|disposal|of fixed|assets|300|50|

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

5 Investment income

All of the charity's investment income of £20,515 (2022 — £1,845) arises from money held in interest bearing deposit accounts.

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |6|Analysis|of fundraising|costs|Unrestricted|Restricted|Total|Total| |2023|2022| |Note|£|£|£|£| |Wages|and|salaries|31,898|-|31,898|29,833| |Pensions|1,998|-|1,998|1,921| |Consultancy|-|-|-|400| |Books|and|subscriptions|752|-|752|693| |Travel|and|subsistence|56|-|56|435| |Governance|costs|8|456|9|465|951| |Support|costs|9|15,469|3|15,472|24,340| |30,629|12|50,641|58,573|

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

~ 18-

Family Links (Educational Prograrmmies)

Notes to the accounts

for the year ended 31* August 2023 (continued)

7 ~=Analysis of expenditure on charitable activities

a)
Training and development
Unrestricted Restricted Total Total
2023 2022
Note é é £
Wages and salaries
Pensions
442,132
27,971
54,963
1,994
497,095
29,965
406,006
22,186
Consultancy and freelance trainers 117,408 45,499 162,907 162,989
Travel, accommodation and subsistence 75,843 1,800 47,643 63,625
Training materials 5,672 11,670 17,342 10,144
Games, manuals and resources 32,300 751 33,051 38,308
Carriage ofresources 6,618 430 7,048 4,940
Venue hire and refreshments §2,075 2,563 54,638 60,280
Evaluation and development costs 19,707 9,524 29,231 12,599
Promotion costs 56,434 9,026 65,460 21,136
Filming and photographs 9,145 - 9,145 11,160
Website maintenance 1,858 - 1,858 585
Professional indemnity insurance 1,004 « 1,004 L319
Governance costs 8 7,749 102 7,848 6,343
Support costs 9 262,974 43 263,017 162,397
1,118,887 138,365 1,257,252 984,017
b)
Support resources
Unrestricted Restricted Total Total
2023 2022
Note £ £ £ £
Wages and salaries 61,144 - 61,144 55,912
Pensions 3,882 - 3,882 3,618
Games, manuals and resources 78,166 3,332 81,498 50,938
Carriage ofresources 12,892 - 12,892 11,940
Governance costs 8 912 13 925 499
Support costs 9 30,938 4 30,942 12,768
187,934 3,349 191,283 135,675
8 Allocation ofGovernance costs
Sale of
a)
Unrestricted
Training support Fund» Total Total
& development resources raising 2023 2022
£ £ £ £ £
Audit and accountancy 5,081 598 299 5,978 4,280
Other professional fees 1,150 135 68 1,353 i4
Bank and transaction charges 1,220 144 72 1,436 1,968
Trustee meeting and travel costs 295 35 17 347 515
7,746 912 456 9,114 6,777

-19-

Family Links (Educational Programmes)

8 Allocation of Governance costs

Notes to the accounts

for the year ended 31% August 2023 (continued)

Sale of
b)
Restricted
Training
& development
support
resources
Fund-
raising
Total
2023
Total
2022
£ £ f £ é
Bankand transaction charges 102 13 9 124 6
Legal fees - ° 1,010
102 13 9 124 1,016
Allocation ofsupport costs
Sale of
a)
Unrestricted
Training support Fund Total Total
& development resources raising 2023 2022
£ £ £ £ £
Postage, stationery
and photocopying 5,624 662 331 6,617 5,073
Telephone and internet 5,273 620 310 6,203 5,360
Insurance 2,361 278 139 2,778 2,428
Rent and rates 61,872 7,279 3,640 72,79
Repairs and maintenance 7,061 831 415 8,307 6,649
Utilities 7,935 934 467 9,336 4,595
Wages and salaries 121,557 14,301 7,150 143,008 80,394
Recruitment costs 2,134 a5 125 2,510 4,046
Pensions and death in service 9,646 1,135 567 11,348 9,586
Staff development 3,587 442 2il 4,220 2,854
Travel, accommodation and subsistence 10,124 1,190 596 11,910 3,424
Depreciation 5,646 664 332 6,642 6,411
Computer and ISP costs 16,227 1,909 955 19,091 19,946
Bad debts (148) ay (9) (174) -
Subscriptions 4,075 479 240 4794 8]
262,974 30,938 15,469 309,381 199,485
Support costs are allocated proportionately based on the level of staff costs in each area of activity.
Sale of
b)
Restricted
Training support Fund- Total Total
& development resources raising 2023 2022
£ £ £ £ £
Wages and salaries - - - - ~
Mobile phones 43 5 2 50 20
43 5 2 50 20
2023 2022
£ £
Auditors’remuneration
-
auditservices 5,978 4,281

9 Allocation of support costs

Auditors’ remuneration

Family Links (Educational Programmes)

Notes to the accounts for the year ended 31* August 2023 (continued)

16 ‘Trustees’ remuneration and expenses reimbursed

No remuneration was paid to the Trustees during the period (2022: Nil). Trustees claimed reimbursement for travel expenses during the period of £347 (2022 - £224).

li Staff costs

The average number of employees during the period was 19

(full time equivalents: 16.8) (2022: 16, FTE: 13.9).

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 |“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 £6,647 (2022: £4,345). 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.

the employee was notified of thethe decision.
Total Total
Staff costs were 2023 2022
£ £
Wages and salaries 667,778 522,652
Social security costs 69,202 49,493
Other pension costs 44,690 37,311
781,670 609,456

The total remuneration paid to Key Management in the year to 31* August 2023 was £181,175 (2022 - £172,015). One member of staff received annual emoluments between £60,000 and £70,000 (2022 - 0).

12 Fixed assets Leasehold Fixtures,
improvements Fittings and Total
equipment
£ £ £
Cost:
At 1* September 2022 31,612 107,091 138,703
Additions - 10,058 10,058
Disposals - (19,797) (19,797)
At 31* August 2023 31,612 97,352 128,964
Depreciation:
At 1"September 2022 31,039 97,188 128,227
Charged in period 573 6,074 6,647
Eliminated on disposal - (19,797) (19,797)
At 31*August 2023 31,612 83,465 115,077
Net book value:
At 31*August 2023 - 13,887 13,887
At31*August2022 573 9,903 10,476

Family Links (Educational Programmes)

Notes to the accounts for the year ended 31“ August 2023 (continued)

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |13|Debtors|2023|2022| |£|£| |Accounts|receivable|50,072|44,719| |VAT|reclaimable|“|4| |Prepayments|48,448|32,022| |Accrued|income|and|other|debtors|13,246|952| |TLi,766|77,697| |14|Creditors| |Accounts|payable|6,295|46,123| |PAYE/NI|25,269|19,652| |Other|creditors|and|accruals|12,011|6,726| |Deferred|income|367,651|225,830| |411,226|298,331|

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

Deferred income relates to payment in advance of services to be provided mostly in the 2023-24 period.

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Balance|as|at|1* September|2022|225,830|270,570| |Amount|deferred|in|period|359,968|218,506| |Released|to|SOFA|in|period|(218,147)|(263,246)| |Balance|as|at|31° August|2023|367,651|225,830|

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

15 Financial commitments

At 31° August 2023 the charity had total commitments under non-cancellable leases as follows:

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |Land|and|buildings| |2023|2022| |é|£| |Expiry|date| |Not|later than|one|year|12,200|27,600| |Later|than|one|and|not|later|than|five|years|-| |Later than|five|years|~|-| |Total|commitments|12,200|27,600|

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

~22-

Family Links (Educational Prograrmmes)

Notes to the accounts

for the year ended 31° August 2023 (continued)

16 Restricted funds
Balance at Incoming Resources Fund Balance at
I*September resources expended transfer 31°August
Purpose ofFund 2022 2023
£ £ £ £ é
Three Oxfordshire Schools Project 12,227 30,000 (14,341) 2,115 30,001
Oxford Schools Project~ additional school 2,115 - - (2,115) -
Parenting Bursary Fund 13,854 - (13,854) -
South Abingdon Schools project 103,345 - (55,711) - 47,634
Playful Farnilies training developrnent 553 - (553) - ~
Bursaries to train PGLs in schools and
EY settings 2,970 - (2,970) -
Emotional Health training for Oxon
schools & nurseries 1,000 15,000 (9,982) - 6,018
Parent Group Leader training in London
and Essex for people whowork with
teenagers 10,000 - (10,000) - -
Hosting the former Fastn network 67,325 - (34,316) - 33,009
213,389 45,000 (141,727) - 116,662
Income received for the Oxfordshire Schools Project (additional school) was not utilized in the year and was
transferred to the Three Oxfordshire Schools Project.
Comparative period information
Balance at Incoming Resources Fund Balance at
I*September resources expended transfer 31%August
Purpose ofFund 2021 2022
é £ £ £
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 peaplewhoworkwith 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

Income received for the Oxfordshire Schools Project (additional school) was not utilized in the year and was transferred to the Three Oxfordshire Schools Project.

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.