THE CEhlTRE FOR HOME OF FAMILY LINKS The Centre for Emotional Health (previously Family links (Educational Programmes)) (A company limited by guarantee) Report and Financial Statements for the year ended 3 1st August 2024 Registered charity number. 1062514 Registered company number: 03323287
The Centre for Emotional Health Report of the Trustees for the year ended 31" August 2024 The trustee5 presen¢ their annual report together with the audited financial statements of the charity for the year ended 31" August 2024, which are also prepared to meet the requirements of a directors. report and account5 for Companies Act purposes. The financial statements Comply with the Charities Act 201 l. the Companies Act 2006, the Memorandum and Articles of A5s0ciation. and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland {FRS 102) (effective l January 2016). Chair's Introduction to the annual report 2024 Welcome to our annual report in what has been another milestone year, both strntegically and operationally. We have seen the formal change of our title to become The Centre for Emotional Health. This has heralded a step change in how we are influencing policy and practice locally, regionally and nationally. It has been a year of challenges and opportunities with continued economi¢ constraints for commissioners of craining and a new government that is being more consulratiye and listening in its approach. Our new name and brand have established u5 a5 an authoritative Yoice in the field of emotional health. The board at its annual development day reiterated our commitment to emotional health setting out that.. We want everyone living on emotionally healthy lrfo We Promotq ond deliver through troining Programmes ond ¢amPaignin& on approoch to lifv ond relotionships. based on The Nurturing Programm4 that equPs and 5uPPorts individuals. families, communities. and orgonisotions to build good emoTionol heolth. This develops strong foundotions whidi benefv them. cret7te emotionolly heolthy environments. and ultimatety heWs society to thrive. A member of staff observed that the name change 'now seems to me to be a distsnt memory, and in practice 'we have been able to focu5 on other big changes to how we work - such a5 the move to data management plarform5 and implementing price change5.1 think thi5 seamlessness is a highlight we Should all be proud of., Our strategic plan implementation has continued to focus on relationships with customers and commissioners, building our evidence base and demonstrating the difference we make. We are revitalising our Learning Partnerships with local authorities, placing a greater emphasis on collaboration and impact evaluation. In 202412025 we will be increasing the number of local authoritie5 nationally who use The Nurturing Progrnmme and using our Learning Partnership offer as a key aspect of that growth. To deliver our increased emphasis on impact and research we have restructured our Impart and Research team to double capacity and create a new strategy for evidencing impact and furthering research. As part of this we ¥e refreshing our Research Advisory Group to include both trainer and parent voice5. We were excited to co112borate with Demos to produce our report 'Strong Foundations - why everyone needs good emotional health and how to achieve it,, which we launched in January. The report has been 2 powerful driver in getting the government and policy makers to acknowledge the foundational nature and importance of emotional health. We completed our funded Oxfordshire schools work and are building on the findings to create a new education offer to schools and academy trusts. focusing on parents and carers and the other adults who 5UPPOrt every child. We are developing partnerships with other organisations working dlrectly in schools. to offer a holistlc. whole child, nurturing approach. Alongslde the development of our education offer we developed a workplace training offer which. following piloung, will roll out next year. Again. my thanks go to my fellow trustees for their continued enthusiasm for. and Commitment to. our work and especially, their support for me as Chair. Thanks to our CEO. Peter Leonard, for hi5 energy and passion, to the Directors and Senior Team who work so well together, and to every member of staff and all our trainers for their commitment to living our value5 of nurturingo empathy. being playful and transformational, building emotionally healthy lives. The coming year will be challenging and exciting and l know the Centre for Emotional Health will rise to those challenges and capitali5e on the opportunities that emerge. Hllary Emery
The Centre for Emotional Health Report of the Trustees for the year ended 31" August 2024 Reference and administrative details Charity number: Company number.. Registered office.. 1062514 03323287 Untts 2&3 Fenchurch Court Bobby Fryer Close. Oxford. OX4 6ZN Our advl$ers Auditors Bankers Wenn Townsend, 30 St Gile5. Oxford, OXI 3LE CAF Bank Ltd, 25 Kings Hill Avenue. West Malling, Ken£ ME19 4JQ Orgonisatlonal detalls The Trustees of The Centre for Emotional Health (preyiously Family Links (Educdtional Programmesl are directors for the purposes of company law and Trustees for the purposes of charity law (hereafter referred to as the Trustees)- Trustees and officers serving during the year and since the year-end were as follows: Hilary Emery (Chair) Vaness2 Emmett Gordon Beach Emma Judge Thomas Pease (appointed March 2024) Rosalind Portman Wendy Rose Martin Havelock (resigned September 2023) Ma500d Hassan Eimear Mclnerney (appointed June 2024) Founding trustee - Rosalind Porrman Key Management Personnel Peter Leonard Sally Alden Rowen Smith Phillippa Collyer Chief Executive (Executive) Director of Funding and External Relations {Executive) Director of Training {Executive) Director of Operations
The Centre for Emotional Health Report of the Trustees for the year ended 31" August 2024 Structure, Governance and Management Governlng Document The Centre for Emotional Health is a chariry registered with the Charity Commission and operates through a company limited by guarantee, and subject to its Memorandum and Articles of A550ciation. Appointment of Trustees As set out in the Articles of Association. the chair of the trustees is elected by the trustees. New trustees are co-opted onto the board of trustees. The term of service for a trustee 1$ 4 year5, renewable once. hence is usually not more than 8 years. Trustee Indurtlon and trainlng Potential and new trustees are giyen a copy of the Charity Commission publicatiors "The Essential Trustee.. What you need to know, what you need to do (CC3)". together with the most recent annual repor( the strategic plan, a Trustees, Handbook and other relevant papers and materials relating to The Centre for Emocional Health. They are invited to meet the staff and observe The Centre for Emotional Health training courses, whère appropriate. Oryanisotlon The board of trustees administer5 the charity. The board meets every three to four months. The Chief Executive is appointed by the crustees to manage the day-to-day operation5 of the charity, and has delegated authority, within terms of delegation approved by the trU5tees. for operational matters, including finance. employment and training. The Chief Executive is supported by a team of three Executiye Directors. Poy Policy The Centre for Emotional Health has a pay policy for 5tsff. which ensure5 that salary decisions consider motivation. retention. affordability. appropriateness for the sector and the beneficiary contexE and impact on the organisation 25 a whole. The pay of all staff 15 reviewed annually, and any increase is approved by the trustees. In¢ase5 have been applied on a sliding scale with higher increments for lower paid staff. or with a minimum level of increase set. Related Porties and ¢o-OPerotion wlth other organlsatlons None of the trustees recetves remuneration or other benefit from their work with the charity. Trustee donation5 to The Centre for Emotional Health amounted to £3,125 in the year (2022-23 - £3.125) of which £625 (2022-23 £6251 relates to gift aid claimed on the donation. In the 2023-24 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 (2022-23 - £4,287.50). Objetttves and actlvitles Summcry of Purposes and Artlvlty 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 universiry staff. employees in the workplace and other community organisations. The purposes of The Centre for Emotional Heatth as set out in the objects contained in the company's memorandum of association are.. To encourage and teach nurturing and lationshiP skills and the prevention of neglec¢ and abuse, through educational instytutions, families and the community: and To promote public understanding of the importance of the education of emotional self4wareness. The Centre for Emotional Health's vision is ft)r everyone to live an emotionally healthy life. Our mission is to promote an approach to life and relationships that equips and support5 families and communities to be emotionally healthy.
The Centre for Emotional Health Report of the Trustees for the year ended 31" August 2024 Moin Artivities undertoken to further Publlc 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 power5 and duties. In 2023-24 we continued to work on our strategic goa15 which are: Develop the way we evaluate our impact and increase our independent evidence base. Refine and develop our organi5ational theory of change and find the right measures and methodologies to meaningFully capture our impatt, which we will communicate in accessible ways. Establish a regular and consistent team reflection process to continually develop our practice and ensure a good level of emotional health within the staff team. Increase the number of people trained to deliver our range of programmes based on The Nurturing Programme. Maintain and develop relatlonships with existing commissioners. building on Learning Partnerships and eneouraging advocacy for us. Increase the knowledge of our existing customer be including their needs, plan5 and challenges to inform our 5trate8y and direction. Use this knowledge and these relationships to grow our training and resources sales. Work with increasing numbers of schools and education Settings (through. for example. Alliance5 and Multi Academy Trusts, as well as partnerships in geographical areas) emphasising depth as well a5 breadth in our work. Upskill more PGLTS to work across our range of programmes and in education settings, exploring the use of local profe55ionals as prnctitioners and champions. Model a relational way of working. internally and externallyp which builds The Centre for Emotional Health community. Model a way of relating based on our emotional health framework We will explore ways to maintsin ind develop ¢onnettion amongst all those who are part of the wider community we engage with. 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 tt) the right people. Develop research into emotional health through various partnerships and build relation5hip5 Wlth national government and other third sector orKdnisations. Develop an organisational culture which is digitally aware to enhance the way we work. Build a clear and u5er-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 efficienc way of running our operation and enable our hybrid working policy. Develop a sustainable organisation. Ensure financial and organisational sustainability by monitoring our capacity levels so we tan respond to opportunities by m2king decisions about what and what not to do. Continue to 2$5ess 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 environmenL Achievements and Performance This year has seen us work hard to achieve a number of the actions on our Strategic action plan. Sales Income has been challenging due to our primary customers. local authoritles. having to negotiate tight budgets and uncertainty around a general election and a new government setting a budgeL Despite this we have achieved a good degree of success includin8-. Embedding our new name and rebrand which has been extremely smooth and successful. Finalising and adoptin8 our new articles of associatlon. Following on from our rebrand and vision of "Everyone living an emotionally healthy Ilfe" we are developing an emotional health in the workplace training offer which we plan to run a5 a pilot towards the end of 2024.
The Centre for Emotional Health Report of the Trustees for the year ended 31" Augurt 2024 We have restructed our impact and research team and recruited a Strategic Head of Impact and Research with plan5 to recruit an Impatt and Research Coordinator towards the end of 2024. Our Strategic Head of Impatt and Rese2rch has made an excellent Start and has been able to make good use of the data we have collected over many years. He has restructured our Research Advisory Group and is refreshing our Learning Partnerships with local authorities which is being very well received. 'Makerble' data collettion and analysis sofvare (funded by The Fidelity Foundation) has been set up and is now being used to collect training feedback All lead trdiners, now have tablets to assisc with thi5. These tablets were funded by an independent private funder who has prevlously supported us. Our Strategic Head of Impact and Research is working with Makerble to review and update our parent feedback forms to ensure we are asking the relevant questions and collecting the optimum dats. A review of our programme content in line with latest research has taken place and the revised training plans and resources are being Written. Design work on our new website is complete and we are now populating the new site with information. We shall be launching the new website in December 2024. We are exploring partnerships wtth pupil focused organi5ation5 so we can offer a complete package for schools. This follow5 our decision to focus our work on the adults around the children in response to the demand we have received from Schools for support with parental relationships, support and engagement Series 2 of our podcast Emotionally Speaking went live and we are currently seeklng funding for series 3. The Emotional Health Alliance continues to grow and develop with many members forming partnership5 to support their work. There is a very wide range of ornIsatIOnS which make che alliance up but all with emotional health a5 the golden thre&d which run5 through it Fundraising Artivities Our Director of Funding and External Relations completes grant applications and carries out fundraising activities with 5UPPOrt 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 donation5 and grants: to enable the running of specific projects- to cover some of our core costs: to carry out programme development: to carry out impact measurement and evaluation. and to increase public awareness and understanding of the imporrance of emotional heLIth. In the 2023-24 financial year, we were grateful to have received funding from The Tedworth Charitable Trust, the AD Charitable TrusL Dulverton Truso John Armitxge Charitable Trusc Peter Cundill Foundation. The Pease Charitable Trust amongst others. A totsl of 22% of our total revenue for the year Came from donations and grarlts. We do not use professional fundraisers or involve cornmercial participator5. There have been no complaints about fundraising attivtty this year or in previous years. The charity has due regard to the Code of Fundraising Prartice in the UK. All the charity's marketing activities are GDPR complianL and care is taken to ensure that they are not persistent or intrusive. Marketing e-mails contsin clear details of how to unsubscribe to future communications and care is taken to Ilmit the quantity of e-mails sent OUL Flnanclal revlew Flnoncial Position At the end of the financial year we incurred an overall deficit of £165k (2023., a deficit of £35k)- However, this deficit was the result of a £49k restricted and £115k unrestricted loss (2023: £62k increase in unrestricted reserves). Our reserves are stlll healthy which puts us in a good position to continue to expand our reach, ensuring core costs are covered in spite of rising expenditure levels.
The Centre for Emotional Health Report of the Trustees for the year ended 31" August 2024 Prlnclpal risks and uncertointles Our principal risks and uncertainties are documented in our risk register, which is maintained by the directors with identrfied risks reviewed quarterly by the trustees. It includes financial and operational areas of risk 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.. the financial straits beins faced by our customers with increasing costs and reducing budgets; We continue to work hard to develop and maintain positive relationships with all of our customers so that we can support them as they manage increasingly challenging budgets. We are actively seeking to increase our customer base across the UK by cros$ 5elllng to existing CUStomer5 a5 well as engagj'ng new ones. Through our education and workplace offer we are diversifying our training customer base. the risk of centrally managed authoritie5 favouring programme5 With clinically me745urable child outcomes over The Nurturing Programme which focusse5 on adult outcomes and the subsequent impact on the children in their care. We have restructured our Impact and Research work and increased the sharing of our impact data. We are refreshing and redeveloping our Research Advisory Group and our Learning Partner5hip5. We have implemented new sofNare to assist with data collection and analysis. We have continued to work with external consultsnts to evaluate our work and are exploring ways to increase internal capacity in this area. a reduction in funding from Trusts and Foundations. some are spending out and other5 are reevaluating their areas of interest. We continue to develop and maintain relationship5 with a wide range of trusts and grant making bodies. Resen*es Pollcy ond going concern We regularly review our reserves polity 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 re5erYe5 sufficient to meet our closing cost5 plu5 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 apprqjriate for us. At the end of the 2023-24 financial year. the range of reserve5 within this policy wa5 £435K to £832K (2022-23 £435K to £791 K). Free reserves at 31" August 2024 were £679.517 (2023 £795,732) which is sufficient to cover 7 months, of ftxed cost Plans for Future Perlods All our activities continue to be focused on achieving our six strategic goals outlined earlier in this report. with a particular emphasis on: Developing our workplace trdining offer and increasing income from thi5. Using the newly published PEDAL report to raise awareness of the importance of emotional health in the workplace and pursuing further research into how this also benefits the home live5 and families of employees. Developing our newly focused education offer and Increa5in8 income from thi5. Continuing to work closely with our local authority commissioner5 to meet their needs and support them in their work with familie5. Continuing to develop our impact and research work focusing on our restructured Research Advisory Group and Learning Partnership and ensuring our impatt date is more widely shared. Embedding 'Makerble' as our data collection tool. Reviewing our business model. including prlcing and costs, to ensure we maximise income from our training programmes, Continuing to raise awareness of good emotional health as foundational to good mental health and strong life chances. Developing the Emotional Health Alliance to support organisarions working in the field and as a forum for discussion on emotional health and to campaign for greater awareness.
The Centre for Emotlonal Health Report of the Trustees for the year ended 31" August 2024 Tru5tees' Responslbilities The Trustees are responsible for preparing a trustee's annual report and financial statements in accordance with applicable law and United Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practice). Company law reqltires the charity trustee5 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 resour¢es. including the income and expenditure of the charity for that period. In preparing the financial statements, the trustees a required selett suitable accounting policles and apply them consistently: observe the methods and principles in the Charities SORP,, make judgements and estimates that are reasonable and prudent., prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue operating• 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 5tep5 for the prevention and detection of fraud and other irregularitie5. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable companls website. Legislation in the United Kingdom governing the preparntion and dissemination of financial statements may differ from le&slation in other jurisdiction5 Statement as to disc105ure to our auditors In so far as the trustee5 are aware at the time of approving our tru5tees' annual reporL' there is no relevant information, being information needed by the auditor in connection wlth preparing their report of which the charity's auditor is unaware, and the trustees have takerb All steps that they ought to make themselves aware of that information. This report has been prepared having taken advantage of the small companie5 exemption in the Companies Att 2006. By order of the board of trustees. mery (Chair) .202
The Centre for Emotlonal Health Independent auditors, report to members of The Centre for Emotional Health Opinion We have audited the financial statements of The Centre lor Emotional Health (the '¢haritable company,) for the year ended 31 st August 2024 which comprise the Statement of Financial Activities. Balance Shee( Statement of Cashflows and notes to the financial stAtements. includlng a summary of signlficanc accounting pollcies. The financial reporting framework that has been applied in their preparation 15 applicable law and United Kingdom Accounting Standards. including Financial Reporting Srandard 102 The Finonciol Reporting Stondard opplicable in the UK ond Republic of Ireland (Unitrd Kingdom Generalty Accepted Accounting Practictr}. In our oplnion the llnancial statemen¢s: give a true and fair view of the state of the charitable company's affairs as at 31 st August 2024, and of Its incoming r¢sources and application of resources. including tts inctsme and expendiwre, for the year then ended,. have been properly prepared in accordallce with United Kingdom Generally Accepted Accounting Prattice: and have been prepared in accordan wlth the requirements of the Companles Att 2006. Basis for opinlon We conducted our audit in accordance with Internattonal Standards on Auditing (UK) (ISAS (UK}) and applicable law. Our responsibilitses nder those standards are further described in the Auditor's respon5ibilicies for the audit of the financi21 statements section of our reporL We are independent of the charitable company In accordance with the ethical requirements that ¥e relevant to our audlt of the financial statements in the UK, including the FRC'S Ethical Stsndard, and we have fulfilled our other ethital re5ponsibilitie5 in accordance with these requiremerrts. We believe that the audit evidence we have obtained is sufficient and appropriate to PrOde a basi5 for our opinion. Conclusions relating to going concern In aud5ung the financial statemenrs. we have concluded that the tru5tees' use of th¢ going concern ba$is of accounting the prepardtion of the financial statements is appropriate. Based on the work we haye performed, we have not identified any material unceIntleS relattng to events or conditions thaL individually or collectively. miy r2St significant doubt on the charitsble companys ability to continue as a golng concern for a period of at least twelve month5 from when the finxncial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees wtth respett trj going concern are described in the relevant sections of this port. Other information The trustee5 are responsible for the other information. The other information comprise5 the information included in the trustees, annual report, other than the financial statement5 and our auditor's report thereori. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise oxpllcitly stated in our repo¢ we do not express any forni of a55urnnce conclLFsion thereon. In connection with our audit of the financial statemÈnts, our responsibility is to read the other information and, in doing so, consider whether the other information is materiatly inconsistentwlth the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements. we are required to determine whether there 15 a material misstatement in the financial stxtements or a material misstsiement of the other information. If. based on the work we have performed, we conclude that there 15 a m2terial misststement of this other information, we are required to report that fact. We have nothing to report In th1$ regard. Matters on which we are requlred to report by exceptlon We have nothing to report in respect of the following matters in relation to which the Charlties (Accounts and Reports) Regulations 2008 require us to report to yOLt if, in our oplnion., the inlormavon glven in the financial statrments 15 Inconsistent in any materlal respect with the trustee5' repor¢. or the charitsble company has not kept adequate ac¢ounting records. or the financial statement5 are not in agr¢ement with the accounting records 74nd returns; or we have not r¢¢eiv¢d all the Inforniation and explanatlons we require for our audlL
The Centre for Emotional Health Independent auditors, report to members of The Centre for Emotional Health (continued) Responsibilities of trustees A5 explained more fvlly in the tTU5tee5' responsibilities statsment Set out on page 8, the trustee5 (who are also the direccors of the charltable company for the purposes of company law) are responsible for the preparation of the financial Statements and for being satisfied that they gfve a true and fair view, and for such internal control as the trustee5 determine is necessary to enable the preparation of financial statements that are free from matrrlal rnls5tatemeni whether due to fraud or error. In preparing the finan¢lal statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as appllcable, matters related to going con¢em and using the going concern basls of accounting unless the trustees either intend to liquidate the charitable company or to cease operadons, or have no realistic altsrnative but to do so. Auditor's responsibilities fi>r the audit of the financial statements We have been appointed as auditor under section 144 of the Charities Act 201 l and report in accordance with regulations made under section 154 of that ACL Our oble¢tlves are to obtain reasonable assurance about whether the financial Statements a5 a whole are free from materlil m1s5tatemen( whether due to fraud or error. and to issue an auditor's report that includes our oplnlon. Reasonable as5urnnce is a high lèvel of assurance, but is not a guardntee that an audit conducted in accordance with ISA5 (UK) will always detect a material misstatement when it exists. M155tatements can arise fram fraud or error and ire considered material if, individually or in the aggregate, they could reasonably be experted to Influence the economic decislons of users taken on the basis of these financlal statements. A further description of our responsibilitie5 for the audit of the financial statements is located on the Finaneial Reporting Council's website at.. wvrn.frc.org.ukJauditorsresponsibilities. This description forms part of our auditor's repor¢ Irregularities. including fraud. are instances of non-compliance with laws and regulations. We design procedures in line with our re5ponsibilittes, outlined above, to detect material misstatements in respect of Irregularities, including fraud. The speclfic procedures for this engagement and the extent to which these are capable of detecting irregularitie5, Including fraud is detsiled below.. Enqulry of management, those charged with governance around actual and potentSal litlgation and claim5,' Reviewing minutes of rneetings of those charged with governance. Reviewing financial statement disc105ure5 and testing to supporting documentation to assess compliance with applicable 12ws and regulations,. Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness. evaluating the business rpdtionale of significant transactyons outside the nomal course of business and reviewing accounting estimates for bia5. Because of the Inherent limlfations of an audlL there Is a risk that we wlll not detect all irregularities, including tFiose leadlng to a materlal missrxtement in the flnancial statements or non-compliance with regulation. This risk in¢rea5es the more that compliance with a law or regulation is removed from the events and transacuons reflected in the financial Statements, as we will be le55 likely to become aware of In5tance5 of non-compliance. The risk is a150 greater regarding irregularitie5 occurring due to fraud rather than error. a5 fraud involves intentional concealmen¢ forgery, collusion. omission or mlsrepresentation. Use of our report Thi$ 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 50 that we mighr statr w the charitable company's trustses those matters we are required ¢0 state to them in an auditor's report and for no other purpos& To the fullest extent permitted by law, we do not accept or a55ume responsibility to anyone Other chan the charitable company and the tharitable company's truttees as a body, for our audit work for thls repor¢ or for the opinions we have formed. Lee Baker BA FCA Senior Statutory Auditor For and on behalf of Wenn Townsend Statutory Auditor Oxford 2021 5
The Centre for Emotional Health Statement of Financi Activities (including income and expenditure account) for the year ended 31 August 2024 Unrestrtcted Restrirted Funds Funds Total 2024 Unrestricted Restricted Funds Funds Total 2023 Note Income Donarions ond Gronts 232,260 114.745 357,005 294,599 45,000 339,599 Income from chorituble activities.. Provision of training and development Sale of support resourc¢$ 872,370 343,448 872.370 343.448 843.789 260,376 843,789 260,376 3b Income from other octivitre Gain on disposal of fixed assets 75 75 300 300 Investment Income 45,617 45.617 20,515 20,515 Total income 1.493.770 124.745 1.618.515 1,419,579 45,000 1.464,579 Expenditure Costs of nzising funds.. Fundraising costs 52.001 58 51.059 50,629 12 50.641 Expenditure on charitoble OctltI.. Cost of training and development Sale of support resources 1,346.166 211.006 158,759 15.403 1.504,925 226.409 1.118.887 187,934 138,365 1,257.252 3,349 191.283 7b Total expenditure 1,609.173 174.222 1.783.393 1.357.450 141,726 1,499,176 Net incomel(expenditure) (115.403) (49.475) {164,878} 62,129 (96.72T) (34.597) Transfers between funds 16 (1,0241 Reconciliation of funds Total Funds brought forward 809.618 116.661 926,280 747,489 213,389 960,878 Total Fund5 carrled forward 694.215 67,187 761,402 809.618 116,662 926,281 Represented by: T?ngibl¢ fixed usets Stock Debtors Cash at bank and in hand Current liabilities 14.700 73.847 105.997 824.827 (325,1561 14,700 73,847 105.997 72.238 897,065 (5.051) 1330.207) 13,887 44,829 111,766 1,050,363 1411,226} 13.887 44.829 111,766 116,662 1,167,025 1411,226) Total funds Carrled forward 694.215 67.187 761,402 809,619 116.662 926,281 The statement of financial activities includes all gains and losses re¢ognised in the period. All income and expendiwre d¢rive from continuing actSvitie5. 10
The Centre for Emotional Health Balance Sheet st A$ at 31 August 2024 Note 2024 2023 Flxed assets Tangible assets 12 14,700 13,887 14.700 13.887 Current assets Stocks Debtor5 Short term investments Cash at bank and In hand 73.847 105.997 600,000 297.065 44,829 111.766 600.000 567,025 13 1,076,909 1,323.620 Creditors: amounts falling due within one year 14 (330.207) (411,226) Net current assets 746,702 912,394 Net assets 761,402 926,281 The funds of the charity: Unrestrirted funds Restricted funds 694.215 67,187 809,619 116,662 16 Total charity fund5 761,402 926.281 The financial sratements haye been prepared in accordance wirh the provision5 applicable to companies subjec to the small companies, regime. The financial statements on pages 12 to 23 were approved by the Trustees on ..AS... 2024 and signed on their behalf by- Hilary Emify I, Registered Company No.. 03323287
The Centre for Emotlonal Health Statement of Cash Flows for the year ended 31" August 2024 Total 2024 Total 2023 Cash flows from operating activltles Net movement in funds (169,878) (34.597) Adjustments for.. Depreciation Interest receivable 7,642 (45.617) 6,647 (20.515) Working Capital Changes., Movement in current assets: (Increase)IDecrease In stock (Increase)IDecrea5e in debtors (29,018) 5,769 19,962 (34.069) Movement in current liabilities.. {Increa5e)IDecrease in creditors (81,019) 112.895 Net cash inllowl(outfiow) from operating activities (307,121) 50,323 Cash flows from investing activities Interest received Purchase of tangible fixed assets 45.617 (8.455) 20,515 (10,058) Cash used in investing activities 37,162 10,457 Increase in cash and Cash equivalents in the year (269,959) 60.780 Cash and cash equivalents at the beginning of the year 1.167,025 1,106.245 Total cash and cash equlvalents at the end of the year 897,066 1,167,025 12
The Centre for Emotional Health Notes to the accounts for the year ended 31" August 2024 Accounting policies The principal accounting policies adoptedi judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: a) Basis of preparatlon The Cencre for Emotional Health 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 guardntee is limited to £10 per member of the charity. The address of the registered office is given in the charity ir)formation on page 2 of these financial statements. The nature of the chariry's operations and principal activities is noted in the Trustees Report. The charity constitutes a public benefit entiry 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 Reporcing Standard applicable in the UK and Republic of Ireland issued in October 2019, the Flnancial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charitie5 Act 201 l. and UK Generally Accepted Accounting Prattice 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 funttional currency of the charity. The significant accountlng policies applied in the preparation of these financial ststement5 are set out below. These policies have been consistently applied to all years presented unless otherwise slxted. b) Going concern The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertaintyes 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 15 sufficient with the level of reserves held for the charity to be able to continue as 2 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 me( 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 me( it is probable that the income will be received. and the amount can be measured reliably and is not deferred. Government grnnts in respect of the Coronavirus Job Retention Scheme were recognised in the SOFA in the period in which the charity was entttled to such grants a5 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)-
The Centre for Emotlonal Health Notes to the accounts for the year ended 31" August 2024 (continued) Accounting policies (continued) d) Donated services and facilities Donated professional services and donated facilities are recogTrised as income when the chariry has control over the item. any conditions associated with the donated item have been me¢ the receipt of economic benefit from the use by the charity of the itrm is probable and that economic benefit Can be measured reliably. On receipc donated professional Services and donated facilltles 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 seIceS or facilities of equivalent economlc benefit on the open market: a corresponding amount is then recognised in expendlture 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 dep05it certificate. Fund accounting Unrestritted funds are available t0 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'5 work. g) Expenditure and irrecoverable VAT Expenditure is included once there is a leg21 or constructive obl1clon 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 15 classified under the following x¢tivity headings.. Costs of rSIng funds comprise a proportion of employment costs of staff working on fundraising events and grant applications, and any costs accruing to those activities. Expenditure on charitable activities includes all costs incurred in providing training courses and in supplying support resources, as well as costs incurred in developing new training formats and resources and other programme delivery costs. Ocher expenditure represents those items not falling into any other heading. Irrecoverable VAT is charged as a cost against the attivity for whlch 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 supporc the charity's activéties. 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 lea5es,' the title to the equipment remains with the lessor, and the equipment 15 replaced at the end of the lease term. Rental charges are charged on a straight-line ba515 over the term of the lease. 14
The Centre for Emotional Health Notes to the accounts for the year ended 31" August 2024 {continued> Accounting policies (continued) j) Tangible fixed assets Individual fixed a55ets costing £250 or more are capitalised at cost. and depreciated over their estimated usefLsI economic liyes as follows: Leasehold improvements Computer equipment Other office equipment over the life of the lease over three year5. 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 capitsli5ed. k) Stock Stock consists of printed book5. garnes. training resource5 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 debtor5 are recognised at the 5ettlernent amount, and prepayments are valued at the amount prepaid. m) Cash at bank and in hand Cash at bank and in hand include5 cash and short-temi highly-liquid investments with a maturity date of le5S than two months from the date of acquisition or opening of the deposit or similar account. n) Creditors and provlsions 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 obltgation 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. Employee5 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 charltable company is a registered charity with no trading activities and therefore has no liability to corporation tsxatlon. 15
The Centre for Emotional Health Notes to the accounts for the year ended 31" August 2024 (continued) Income from donations and grants Unrestricted Restricted Total 2024 Total 2023 Donation$ Mr and Mrs Emmett (Incl Gift Aid) Inchcape Foundation John Swire 1989 Charitable Trust Charity Mentors Oxfordshire Core Filing Other5 including Gift Aid Give as you Live Justgiving BIBO 2,500 2,500 2,885 2,500 1.000 245 245 5.000 125 189 24 24 534 2,769 2,769 12,233 Grants The A. D. Charitable Trust Bristol Council Core Filing The Dulverton Trust Fidelity UK - Digital Projert Garfield Weston Foundauon The Headley Trttst Inchcape The John Armitage Charitable Trust John Swire Pease Ch¥itsble Trust Fastn The Peter Cundill Foundation Project- 3D Coaching The Tedworth Charit2ble Trust M2cFarlane Grant 30,000 30.000 28.000 5.000 35.000 81,245 30,000 28,000 5.000 35,000 81.245 25,000 2,000 2,500 45,000 2.000 2.500 45.000 45.000 3,000 10.000 69.376 99,990 10,000 10,000 99.990 99,990 1,000 14.500 1,000 14,500 15,000 30,000 229,490 124.745 354.235 327,366 Total Legacies, Donations and Grants: 232.259 124.745 357,004 339,599
The Centre for Emotlonal Health Notes to the accounts for the year ended 31" August 2024 (Continued) ncome from charitable activities a) Training and development Unrestricted Restricted Total 2024 Total 2023 l O-week Parent Group Leader programme Other programmes 480.915 391.455 480.915 391,455 516,255 327,534 872,370 8n,370 843,789 b) Sale of support re$ources'. The Porenting Puule Games. manua15 and other resources 158,880 184,568 158,880 184,568 113,866 146.510 343.448 343,448 260,376 Income from other activitie5 Income from sole of fixed 05sets Proceeds on disposal of fixed a55ets 75 300 Gain on disposal of fixed 35sets 75 300 Investment income All of the charity's investment income of £45.617 (2023 - £20,515) arises from money held in interest bearing deposit accounts. Analysls of fundraising costs Unrestrlcted Restricted Total 2024 Total 2023 Note Wages and salaries Pensions Books and subscriptions Travel and Subsistence Governance costs Support costs 32,926 2.078 913 32.926 2.078 913 31,898 1,998 752 56 465 15.472 937 15,147 937 15.205 58 52.001 58 52.059 50,641
The Centre for Emotlonal Health Notes to the accounts for the year ended 31" August 2024 (continued) Analysis of expenditure on charitable activities a) Training and development Unrestricted Restricted Total 2024 Total 2023 Note Wages and salaries Pensions Consultancy and freelance trainers Travel, accommodation and subsistence Training materia5s Games. manuals and resources Carriage of resources Venue hire and refreshments Evaluation and development Costs Promotion costs Filming and photographs Websitr maintenance Professional indemnity insurance Governance costs Support costs 351.313 23,277 140,323 84.955 14.783 47,452 7.071 43,651 77,515 276,886 78,443 1,915 26.129 1,787 871 49 429,756 25,192 166.452 86,742 15,654 47,501 7,071 43.651 79.680 323.300 497,095 29,965 162.907 77.643 17,342 33,051 7,048 54,638 29,231 65.460 9.145 1.858 1,004 7,848 263.017 2,165 46,414 4.780 725 15,926 257.509 4,780 725 15.926 258,495 986 1.346,166 158,759 1,504.925 1.257.252 b) Support resources Unrestricted Restricted Total 2024 Total 2023 Note Wages and salaries Pensions Games, manuals and resources Carriage of resources Governance costs Support costs 52.137 3.363 110.398 12,940 1,874 30,294 52,137 3,363 125,685 12,940 1,874 30,410 61,144 3.882 81.498 12,892 925 30,942 15.287 116 211.006 15,403 226,409 191.283 Allocation of Governance costs Sale of support re$ources a) Unrestrlcted Training & development Fund- ralslng Total 2024 Total 2023 Audit and a¢countancy Other professional fees Bank and transaction charges Trustee meeting and travel costs 5,858 8,658 1.279 131 689 1.019 345 509 75 6.892 10.186 1,505 154 5,978 1,353 1,436 347 15,926 1.874 937 18,737 9,114 18
The Centre for Emotional Health Notes to the accounts for the year ended 31" August 2024 (continued) Allocation of Governanee costs Sale of support resources b) Restricted Training & development Fund- raising Total 2024 Total 2023 Bank and transaction charges 124 124 Allocation of support Costs Sale of support resources i) Unrestricted Training & development Fund- raislng Total 2024 Total 2023 Postsge. stationery and photocopying Telephone and internet Insurance Rent and fdces Repairs and maintenance 3,710 5,367 3,310 54,174 10.510 436 631 389 6,373 1,236 218 316 195 3,187 656 4.364 6.314 3.894 63.734 12.362 6.617 6.203 2.778 72.791 8.307 P-liiii Utilities Wages and salaries Recruitment costs Pensions and death in seryice Staff development Trnvel. Iccommodation and subsistence Depreciation Computer and ISP costs Bad debts Subscriptions 4.863 120,424 934 10,221 4.162 16.641 6.494 15.772 198 729 572 14,168 286 7.084 55 601 245 979 382 928 5,721 141,676 1,099 12,024 4,897 19.578 7,640 18.556 233 858 9.336 143.008 2.510 11.348 4.220 11,910 6,642 19.091 (174) 4794 1,202 490 1.958 764 1.856 23 86 43 257,509 30,294 15.147 302,950 309,381 Support costs are allocated proportionately based on the level of staff costs in each area of activity. Sale of support resources b) Restricted Training & development Fund- raising Total 2024 Total 2023 Staff development Mobile phones 986 116 58 1,160 50 986 116 58 1.160 50 2024 2023 Auditors. remuneration audit services 6.892 5.978 19
The Centre for Emotional Health Notes to the accounts for the year ended 31" August 2024 (continued) l O Tru$tees' remuneration and expenses reimbursed No remunerdtion was paid to the Trustees during the period (2023: Nil). Trustees claimed reimbursement for travel expenses during the period of £154 (2023 - £347). I I Staff costs The average number of employees during the period was 23 (full time equlvalents.. 21.6) (2023: 19, FfE.' 16.8). The chariry 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 auto- enrolment pension scheme on the I'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 prow5ion, 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 contrlbution made to their personal pension. The total employer contribution5 for the period are disclosed below. Unpaid contributions at the balance sheet date amounted to £7,035 (2023: £6,647). Total 2024 Total 2023 Staff cost5 were Wages and salaries Social security costs Other pension costs 798,071 76,900 53.367 667,778 69,202 H,690 928.338 781.670 The total remuneration piid to Key Management in the yeir to 31" August 2024 was £199.963 {2023 - £181.175). One member of staff received annual emoluments between £60,000 and £70,000 {2023 - One). Fixed assets Leasehold Improvements Fixtures, Fittings and equipment Total Cost: At I" September 2023 Additions Disposals 31,612 505 97,352 7,950 (2,608) 128.964 8.455 (2,608) At 31" August 2024 32,117 102,694 134,811 Depreciation: At I" September 2023 Charged in period Eliminated on disposal 31.612 83.465 7.591 (2.608) 115,077 7,642 (2,608) At 31" August 2024 31,663 88,448 Net book value. At 31° August 2024 454 14.246 14,700 At 31. August 2023 13,887 13,887 20
The Centre for Emotlonal Health Notes to the accounts for the year ended 31" August 2024 (continued) Debtors 2024 2023 Accounts receivable VAT reclaimable Prepayments Accrued income and other debtors 18,427 157 59,344 28,069 50,on 48,448 13.246 105.997 11 1.766 14 Creditors Accounts payable PAYEINI Other creditors and accruals Deferred income 31.641 27.306 27,281 243,979 6.295 25,269 12,011 367.651 330,207 411,226 Deferred income relate5 to payment in advance of services to be provided mostly in the 202425 period. Balance a5 at I" September 2023 Amount deferred in period Released to SOFA in period 367.651 218,878 (342,549) 225.830 359,968 (218.147) Balance as at 31" August 2024 243,980 367.651 15 Financial Commitments At 31" August 2024 the charity had total tommitments under non-cancellable lea5e5 a5 follows.. Land and buildings 2024 2023 Expiry date Not later than one year Later than one and not later than five years 48.500 169,750 12,200 Total commitments 218.750 12,200 A new lease agreement was signed durlng the year and run5 to December 2028. 21
The Centre for Emotlonal Health Notes to the accounts for the year ended 31" August 2024 (continued) 16 Restricted funds Balance at Incoming Resources I September resources expended 2023 Fund Balance at transfer 31" August 2024 Purpose of Fund Three Oxfordshire Schools Project South Abingdon Schools project Emotional Health training for Oxon schools & nurseries Hosting the former Fastn network Digital Project (Makerble) Project- 3D Coaching Ltd Lucy Watkins (Parenting Supporr) 30.001 47,634 (11,930) (34,808) 18,071 12,826 6,018 33.009 14,500 (20,518) (33.009) (40,396) ( 1.000) (27,508) 81.245 1,000 28,000 40,849 492 116,662 124.745 (169.169) n,238 Comparative period information Balance at Incoming Resources I September resources expended 2022 Fund Balance at transfer 31" August 2023 Purpose of Fund Three Oxfordshire schr15 Project Oxford Schools Project- additional school Parenting Bursary Fund Souch Abingdon Schools project Playful Families trnining development Bursaries to train PGLS in 5choo15 and EY settings Emotional Health training for Oxon schools & nurserie5 Parent Group Leader training in London and Essex for people who work with teenagers Hosting the former Fastn network 12,227 2,115 13.854 103,345 553 30.000 (14,341) 2,115 (2,115) 30.001 (13.854) (55,711) (553) 47,634 2.970 {2.970) 1.000 15,000 (9,982) 6.018 10.000 67,325 ( i 0,000) (34,316) 33.009 213,389 45,000 (141.727) 116.662 Income received for the Oxfordshire Schools Project (additional school) was not utlllzed in the year and Yrfas transferred to the Three Oxfordshlre Schools Project. 22
The Centre for Emotional Health Notes to the accounts for the year ended 31" August 2024 (continued) Related party transactions During the year the Trust undertook the following transactions.. £6.398 (2023- £7,409) was cost related Key management personnel's expenses in the financial year. £7,077 was paid in the year and the difference of £679 vrns related to expenses accrued in prior year. £3,125 (2023.. £3,125) was related to trustee's donation to The Centre for Emotional Health. £2,500 was related to the don3tion and £625 was the gift aid claimed on the donation. £1.166 (2023: £575) was invoiced to Eynsham Community Primary School for training fees in the financial year. Peter Leonard. the CEO is the chair of the local governing body of Eynsham Cornmunity Primary School. £1812023.. £nill of sales wa5 made to Rossie Portman in the financial year. Rozzie Portman 15 the trustee of The Centre for Emotional Health. 23