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2021-03-31-accounts

REGISTERED COMPANY NUMBER: 03453149 (England and Wales) REGISTERED CHARITY NUMBER: 1071132

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2021

for

Impact Family Services

TTR Barnes Limited Chartered Accountants 3-5 Grange Terrace Stockton Road Sunderland Tyne & Wear SR2 7DG

Impact Family Services

Contents of the Financial Statements for the year ended 31 March 2021

Page
Report of the Trustees 1 to 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Statement of Financial Position 10
Statement of Cash Flows 11
Notes to the Statement of Cash Flows 12
Notes to the Financial Statements 13 to 26
Detailed Statement of Financial Activities 27 to 28

Impact Family Services

Report of the Trustees

for the year ended 31 March 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Our Vision is 'To enable all children and families to have opportunities to make the most of their life chances, help children speak out and adults take action'.

We believe that strong and well-functioning families play a crucial role in achieving our vision.

Our Mission is 'When you nurture a family, you strengthen a community'.

Our objectives support our work towards achieving our mission. Our objectives are:

a) To provide bespoke children's services and specialist domestic violence and abuse services;

b) To provide voluntary programmes to support men to change their behaviour when they have behaved abusively in their intimate relationships with women;

c) To promote and encourage contact between children and their families through the provision of facilities known as "Child Contact Centres";

d) To provide advice and assistance through mediation to couples whose relationships have broken down, to promote settlement of disputes or potential disputes between such couples with regard to any matters associated with the break-up of the relationship and more particularly but without prejudice to the generality of the foregoing:

i) Disputes relating to access to and custody of children and other matters affecting the welfare of any child;

ii) Disputes relating to financial matters

Public benefit

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the aims and objectives and in planning future. The charitable objectives are also set out in order to provide a clear and demonstrable public benefit. All our charitable activities focus on reducing the harm caused to those affected by Domestic Abuse and Separation and Divorce. By providing these activities they further our charitable purpose for the public benefit.

The Charity reviews its aims, objectives and activities each year and updates both the strategic development and operational delivery plans to reflect the decisions taken. The review considers the achievements and outcomes of the work over the previous 12 months. It evaluates the success of each key activity and the benefits brought to the communities we serve. It also considers barriers, challenges and failures experienced to ensure our services are effective and fit for purpose. In addition, it helps us ensure our aim, objectives and activities remain focussed on our purpose.

The Charity has referred to the Charity Commission's guidance on Public Benefit when reviewing our aims and objectives, and in planning our future activities. In particular, the Trustees consider how planned activities will contribute to the Charity's aims and objectives.

Page 1

Impact Family Services

Report of the Trustees for the year ended 31 March 2021

ACHIEVEMENT AND PERFORMANCE

The objects of the Charity do not restrict the delivery of activities to a geographical area, however some of the funding we currently receive limits the services we are able to provide to residents in Sunderland and South Tyneside. The North East still has some of the worst domestic violence and separation and divorce rates in the UK. The North East is a region who, prior to the coronavirus pandemic, had already felt some of the harshest impacts of austerity through cuts to local authority funding. We work with families and individuals from every socioeconomic background and see higher referral rates from areas with high levels of social deprivation. In 2020/21 work has continued to develop a framework to better understand the impact of the pandemic alongside our current work to help us improve outcomes for those who use our services and increase accessibility across communities.

We continue to deliver programmes of support that keep families and individuals safe and achieve self-directed outcomes based on expressed needs and wishes of those who use our services. In the year to 31 March 2021, Impact Family Services has:

-Supported 300 (2020; 450) child contact sessions and supported 508 (2020; 613) individuals to address their behaviour through the facilitation of SPIP program; and all service level agreements have been maintained throughout the financial year.

In addition, we have continued the development of our client record system and introduced a balance scorecard to assess performance and measure success. Measuring and reporting on impact allows IFS to better articulate the difference we are making to our beneficiaries, provide an evidence-base to help external stakeholders engage with and understand our work and helps us work more effectively, whilst providing useful information to evaluate and perfect our services to the needs of our service users.

The charity has also been re-accredited by the "Cyber Essential Scheme", a Government backed scheme that certifies that the Charity adequately protects its data from common online threats.

A more detailed description of our activities and achievements for the year ended 31 March 2021 is provided below.

Domestic Violence Abuse Services

Support for Victims

The Domestic Abuse team provide support and guidance to women and men who are living with or have experienced domestic abuse. Our focus is on increasing the safety and welfare of victims of domestic violence and any children and on empowering them to make positive changes in their lives.

Following a needs and risk assessment, we work with the service user to develop an individual support plan, covering topics such as safety, legal issues, health, parenting, self-esteem/confidence and employment/education. The service is delivered one-to-one and through group work.

We currently deliver domestic abuse services in South Tyneside and Sunderland.

Impact Family Services also delivers the IDVA (Independent Domestic Violence Advisor) service to high-risk victims of domestic abuse in South Tyneside. We support clients at the specialist domestic violence courts in South Tyneside, working closely with colleagues in the Police and criminal justice agencies. The teams work collaboratively with other specialist organisations to help victims reduce the potential for harm.

During the year, Impact Family Services have supported 377 victims of domestic violence and abuse to increase their safety, reduce the risks they are facing and in turn improve the quality of their lives.

Behaviour Change Programme for those using violence in their intimate relationships

Impact Family Service's prevention service works with men, who are abusive or controlling towards their partners, offering a range of interventions including awareness raising sessions and full behaviour change programmes. Our programme is accredited by 'Respect', indicating that it operates to the highest professional standards and puts victim safety at the heart of its operation. Impact Family Services currently offers these services in Sunderland.

Page 2

Impact Family Services

Report of the Trustees for the year ended 31 March 2021

The behaviour change programme is offered alongside Impact Family Services Domestic Abuse Support Service, and the views of the victim are reflected in the initial assessment process and the measurement of the service's impact.

Our behaviour change programme has seen 57 abusive men engage in the program where they are being given the tools and support, they need to make changes in their lives which will have a positive impact on them, their families and the wider community.

Impact Family Services have been selected the delivery partner by Respect and Women's Aid for the delivery of Make a Change and the delivery of friends and family work across Sunderland.

Separation / Divorce

Child Contact and Information for separated parents

Impact Family Services provides a range of child-centred contact activities, delivered by our trained and experienced staff team. We support children to re-establish key relationships and help them to better understand their situation. This work aims to minimise the impacts of separation and conflict on children. Our Contact Centres are accredited by the National Association of Child Contact Centres, demonstrating the high quality of services provided, including the services' safety. We currently operate a Child Contact Centre in South Tyneside.

In addition, Impact Family Services are contracted through CAFCASS to deliver; the Separated Parents Information Programme (SPIP). The programme is designed to enable separated parents, or those who have responsibility for children, to better understand conflicts related to their children. The programme supports separated parents to respond to these conflicts more diplomatically and to communicate more effectively with their ex-partner, their children and others involved in family related conflicts. We deliver the SPIP programme in partnership with Relate and cover the following areas; Newcastle, Gateshead, Northumberland, North Tyneside, South Tyneside, Sunderland, Durham and Darlington.

We have supported 508 families to feel safer and reduce parental conflict through either support with contact arrangements or attendance in the Separated Parent Information Program.

Our Staff and Volunteers

The quality and effectiveness of our services is significantly influenced by the attitude and competence of the staff we employ, hence our commitment to recruiting the best candidates and then inducting, training, supervising and supporting colleagues effectively. We employ 16 staff who are committed and passionate about the work we deliver and provide them with ongoing personal and professional development throughout their employment. This directly impacts upon our ability to provide a quality service which delivers outcomes for clients.

In addition, we currently have 2 volunteers who support our work in the child contact centre in South Tyneside and in our domestic violence and abuse services in South Tyneside and Sunderland.

We aim to provide the best volunteering opportunities and high-quality support for those who volunteer with us. We provide a supervisor, who provides them with a clear role, explaining what is expected and when they are needed to volunteer. They will be offered an induction to their role and any relevant training required will be provided. IFS values the involvement of local people as volunteers in activities that enhance the experience of those who use our services. Without volunteers, we wouldn't be able to deliver the outstanding services that we do today.

The Charity's continued success in meeting its aims and objectives is a testament to our people. We are grateful for their passion and commitment in their work and their sense of responsibility to the communities we exist to serve.

Compliments, concerns and complaints

Page 3

Impact Family Services

Report of the Trustees for the year ended 31 March 2021

We genuinely want to hear feedback, compliments help us to do more of what works, concerns and complaints help us improve. Impact Family Services aims to give a good experience, most of the time we do this but unfortunately sometimes we don't get it right. If anyone accessing our service feel that's the case, we encourage them to tell us straight away or as soon as they can. We operate a three-stage process, after which, if we still haven't found a resolution to the problem, there are various options external to Impact Family Services that can be pursued. During this reporting period IFS have received 1 complaint which was resolved at the first stage. We know that raising a concern can be difficult, IFS have a robust policy and procedure in place and we ensure those accessing our services and other members of the public that they have the support to feedback to us and are protected from behaviour in the course of, or in connection with, raising a complaint.

Partnership Work

Impact Family Services is committed to the principle of partnership working to maximise the effectiveness of our own services and we are keen to work with and learn from other organisations. In each of the areas in which we work. We have developed strong links at practitioner and strategic levels to ensure we can offer the best service to clients. During the year we have seen several IFS staff working on secondment to provide specialist domestic abuse advice within multi agency teams including South Tyneside Children's Services.

FINANCIAL REVIEW

Principle sources of funding

During the year, the following funding providers provided significant funding to the charity -

We would like to give thanks to the individuals who have made personal donations to the charity over this year whose contributions allow us to make essential purchases for our services.

Reserves policy

The policy of the trustees is to ensure the general reserve is sufficient to cover up to a maximum of two months running cost which is estimated to be £30,000. The reserves policy is reviewed annually and amended by the trustees if necessary. The trustees have the power to invest in such assets they see fit.

The unrestricted reserves of the charity amount to £114,047 (2020: £20,479) at the year end. The trustees have restructured the budgets for the coming year and believe that this is sufficient to meet the running costs of the Charity. We want to strengthen the reserves to make the charity more resilient to unexpected development.

The amount of funds which are restricted and not available for general purposes of the charity at the end of the reporting period is £101,478 (2020: £18,332).

This gives total funds the charity holds at the end of the reporting period of £215,525 (2020: £38,811).

Page 4

Impact Family Services

Report of the Trustees for the year ended 31 March 2021

FINANCIAL REVIEW

Services provided by Impact Family Services remain vital to service users and our local communities. However, obtaining funding for the charity's work continues to be challenging. The charity's main funding sources are commissioned work and grant.

The charity or any person acting on behalf of the charity have not been subject to an undertaking to be bound by any voluntary scheme for regulating fund-raising, or any voluntary standard of fund-raising, in respect of activities on behalf of the charity,

The austerity measures of the previous years have led to reductions in funding to local authorities, social care and the justice system. As a result, funding for commissioned services has reduced, leading to lower and in some cases negative margins for such work. Correspondingly, competition for grant funding is considerable.

Within this environment, Impact Family Services continue to successfully navigate the fine line between protecting the interests of service users, by continuing to offer vital services within our communities, whilst protecting the charity's financial integrity by ensuring that any service offered is financially viable. The consolidation of services in the past four years, including the discontinuation of the mediation service in the previous financial year, is a result of these considerations, and leaves the charity with a more focussed range of services that are financially and operationally feasible.

Against this background, we are pleased that we have been able to retain funding for core services and have been awarded additional funding to expand our domestic violence behaviour change service, strengthen our reserves and expand our domestic violence victim service. On the other hand, some grant and commissioned funding ended in the current or previous year where continuation was not an option and alternative funding was not readily available. Together with the charity's exit from some services no longer considered viable, and additional funding related to Covid 19 this has led to an increase in total income from £577,136 in 2020 to £691,286 in the current financial year. A reduction in expenses from £626,279 in 2020 to £514,572. This resulted in a net income of £176,714 (2020: net expense of £49,143).

Trustees and managers continue to review and regularly monitor progress against the strategic, operational and financial plans through Trustee meetings, Manager Meetings and the finance committee.

FUTURE PLANS

Following our organisational review, trustees are committed in continuing to invest time in strategic development. The true impact of the devastating Coronavirus pandemic on communities is yet to be realised; however, we will continue to work alongside partners and adapt to any social changes we may encounter. Due to increasing the accessibility of our services and becoming more digital, we have assessed and revised our cyber security processes to ensure the charity and the community data remains secure.

We are in the process of preparing for post lockdown movement to ensure the families we serve can access face to face support safely in our community hubs.

We will continue to focus on generating unrestricted income to allow the charity to remain agile in responding to the needs of those we serve in an even greater climate of uncertainty. There appears to be growing acknowledgment of the value of 'charity' fuelled by the sector wide response meeting the needs of the most vulnerable citizens in our country. We expect to see a rise in government spending to support the recovery of communities from the pandemic and that we are already experiencing the effects of ten years of austerity which may present new opportunities for IFS in the coming years.

In looking to the future we will continue to work with current and potential new partners in developing agile and innovative solutions to complex problems. We will continue to explore new markets and develop new services ensuring that those who use and purchase our services have excellent experiences of our work. The Charity will focus on the following areas:

-Development of new partnership responses and approaches

-Develop and expand the reach of our specialist services

Page 5

Impact Family Services

Report of the Trustees for the year ended 31 March 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The charity has had a qualifying third-party indemnity provision for the benefit of all directors in force throughout the financial year.

Recruitment and appointment of new trustees

Trustees/directors are appointed from people who have a specific interest in the operation of the Charity and its activities and are elected by the existing members. IFS have recruited 2 additional trustees during this reporting period.

Organisational structure

The Charity is run under the management of the Chief Executive Officer on a day to day operational basis, with specially trained workers dealing with the individual service users and/or families. The trustees oversee the strategic developments.

Induction and training of new trustees

As an introduction, new trustees are provided with details of the services provided, copies of the minutes of recent meetings, the latest accounts and a copy of the publication "Responsibilities of Charity Trustees" issued by the Charity Commission.

Pay Policy for Senior Staff

The board, who give their time freely and no trustees received remuneration in the year, have considered who the Key Management Personnel (KMP) of the charitable company are, as noted in the Reference and Administration section. Together with the board, these KMP are those in charge of directing and controlling, running and operating the activities of the charitable company on a day to day basis. The pay of the KMP is reviewed annually. The trustee's benchmark against pay levels of other charities and similar organisations within the sector and the region. Pay levels are set using information together with budget and forecast information, ensuring that the charitable company.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

03453149 (England and Wales)

Registered Charity number

1071132

Registered office

Hope Street X Change 1-3 Hind Street Sunderland Tyne & Wear SR1 3QD

Trustees

J Heckels Vice Chair S F Lincoln K Younghusband U Reichard Treasurer M Christianson K Hannon (27/11/20) N Bradbury Chair (27/11/20)

Page 6

Impact Family Services

Report of the Trustees for the year ended 31 March 2021

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner

TTR Barnes Limited Chartered Accountants 3-5 Grange Terrace Stockton Road Sunderland Tyne & Wear SR2 7DG

Bankers

Lloyds TSB Bank plc PO Box 45 Fawcett Street Sunderland Tyne and Wear SR1 1SF

Chief Executive Officer

Nicola Turnbull

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 11 November 2021 and signed on its behalf by:

J Heckels - Trustee

Page 7

Independent Examiner's Report to the Trustees of Impact Family Services

Independent examiner's report to the trustees of Impact Family Services ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of FCCA which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

David Cook FCCA TTR Barnes Limited Chartered Accountants 3-5 Grange Terrace Stockton Road Sunderland Tyne & Wear SR2 7DG

12 November 2021

Page 8

Impact Family Services

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the year ended 31 March 2021

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations, legacies and grants
2
21,892
Charitable activities
4
Family Mediation
-
Family Support
122,187
Suicide Prevention
-
Investment income
3
28
Other income
61,080
Total
205,187
EXPENDITURE ON
Charitable activities
5
Family Mediation
-
Family Support
105,752
Options Emergency Fund
5,809
Suicide Prevention
56
Total
111,617
NET INCOME/(EXPENDITURE)
93,570
RECONCILIATION OF FUNDS
Total funds brought forward
20,479
TOTAL FUNDS CARRIED FORWARD
114,049		 Restricted
funds
£
373,011
-
77,809
4,849
-
30,430
486,099
-
398,125
-
4,830
402,955
83,144
18,332
101,476		 2021
Total
funds
£
394,903
-
199,996
4,849
28
91,510
691,286
-
503,877
5,809
4,886
514,572
176,714
38,811
215,525		 2020
Total
funds
£
447,045
7,334
109,841
-
55
12,861
577,136
15,438
603,675
7,166
-
626,279
(49,143)
87,954
38,811

The notes form part of these financial statements

Page 9

Impact Family Services

Statement of Financial Position 31 March 2021

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
12
4,887
CURRENT ASSETS
Debtors
13
14,880
Cash at bank and in hand
114,590
129,470
CREDITORS
Amounts falling due within one year
14
(20,310)
NET CURRENT ASSETS
109,160
TOTAL ASSETS LESS CURRENT
LIABILITIES
114,047
NET ASSETS
114,047
FUNDS
15
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
funds
£
-
37,040
64,438
101,478
-
101,478
101,478
101,478		 2021
Total
funds
£
4,887
51,920
179,028
230,948
(20,310)
210,638
215,525
215,525
114,047
101,478
215,525		 2020
Total
funds
£
2,752
31,299
54,357
85,656
(49,597)
36,059
38,811
38,811
20,479
18,332
38,811

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 11 November 2021 and were signed on its behalf by:

J Heckels - Trustee

The notes form part of these financial statements

Page 10

Impact Family Services

Statement of Cash Flows for the year ended 31 March 2021

Notes
Cash flows from operating activities
Cash generated from operations
1
Interest paid
Net cash provided by/(used in) operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
Net cash used in investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period		 2021
£
130,195
(781)
129,414
(4,771)
28
(4,743)
124,671
54,357
179,028		 2020
£
(53,468)
(1,090)
(54,558)
(962)
55
(907)
(55,465)
109,822
54,357

The notes form part of these financial statements

Page 11

Impact Family Services

Notes to the Statement of Cash Flows for the year ended 31 March 2021

1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

OPERATING ACTIVITIES
Net income/(expenditure) for the reporting period (as per the
Statement of Financial Activities)
Adjustments for:
Depreciation charges
Interest received
Interest paid
(Increase)/decrease in debtors
Decrease in creditors
Net cash provided by/(used in) operations		 2021
£
176,714
2,636
(28)
781
(20,621)
(29,287)
130,195		 2020
£
(49,143)
1,932
(55)
1,090
19,693
(26,985)
(53,468)

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1/4/20 Cash flow At 31/3/21
£ £ £
Net cash
Cash at bank and in hand 54,357 124,671 179,028
54,357 124,671 179,028
Total 54,357 124,671 179,028

The notes form part of these financial statements

Page 12

Impact Family Services

Notes to the Financial Statements for the year ended 31 March 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The charity is also a private limited company by guarantee, without share capital, using the 'Limited' exemption, incorporated in the UK.

The financial statements have been prepared on the going concern basis, which assumes the Charity will continue in operational existence for the foreseeable future, which the trustees consider to be appropriate.

Income

Income is recognised in the Statement of Financial Activities once the charity has entitlement to the fund and it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether 'capital' or 'revenue' grants, are 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.

Interest receivable on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Charitable activities

Expenditure on charitable activities includes grants payable to individuals and expenses incurred by the charity, analysed between the activities it undertakes (see note 5 for details).

Governance costs

Governance costs include the general running costs of the charity. These costs provide the governance infrastructure to allow the charity to operate and to generate the information required for public accountability (see note 7 for further details).

Allocation and apportionment of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include office costs, finance, personnel, payroll and governance costs which support the Charity's programmes and activities. These costs have been allocated between the cost of raising funds and charitable activities. The basis on which support costs have been allocated are set out in note 7.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulated depreciation. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer Equipment - 25% Straight line

continued...

Page 13

Impact Family Services

Notes to the Financial Statements - continued for the year ended 31 March 2021

1. ACCOUNTING POLICIES - continued

Tangible fixed assets

Fixtures & Fittings - 25% Straight line

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Transfers from restricted funds to unrestricted funds, to cover salaries and running costs, will only occur where the funding agreements allow and with the approval of the Trustees.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments which are instantly accessible from the opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised 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. Creditors and provisions are normally recognised at there settlement amount after allowing for any discounts due.

Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2. DONATIONS, LEGACIES AND GRANTS

Donations
Grants
CAFCASS
South Tyneside Council
Northumbria Police and Crime Commissioner's Office
Big Lottery BIG Project
Big Lottery Reaching Communities
Barnardos
BIG Project Sunderland City Council
PCC Community Response
Respect
Together for Children		 2021
£
4,028
-
20,536
137,007
-
-
111,215
-
-
4,849
32,268
85,000
394,903		 2020
£
6,695
4,000
47,045
141,328
50,472
113,954
40,282
769
42,500
-
-
-
447,045

continued...

Page 14

Impact Family Services

Notes to the Financial Statements - continued for the year ended 31 March 2021

3. INVESTMENT INCOME

INVESTMENT INCOME
Deposit account interest
INCOME FROM CHARITABLE ACTIVITIES
Activity
Private Mediation
Family Mediation
Grants
Family Support
CAFCASS
Family Support
Private Mediation
Family Support
Barnardos Recharge
Family Support
Northumbria PCC
Suicide Prevention		 2021
£
28
2021
£
-
112,129
81,422
6,445
-
4,849
204,845		 2020
£
55
2020
£
7,334
-
92,588
-
17,253
-
117,175

4. INCOME FROM CHARITABLE ACTIVITIES

Government grants are recognised when there is reasonable assurance that the company will comply to the conditions attached to them and that the grants will be received or will not need to be repaid.

5. CHARITABLE ACTIVITIES COSTS

Family Support
Options Emergency Fund
Suicide Prevention
GRANTS PAYABLE
Options Emergency Fund		 Direct
Costs
£
406,510
240
4,886
411,636		 Grant
funding of
activities
(see note
6)
£
-
5,569
-
5,569		 Support
costs (see
note 7)
£
97,367
-
-
97,367
2021
£
5,569		 Totals
£
503,877
5,809
4,886
514,572
2020
£
7,025

6. GRANTS PAYABLE

The grants payable to individuals are directly associated with the charitable company's principal activity of providing assistance to families whose relationships are breaking down. The expenditure incurred is associated with the charitable company carrying on these activities.

Page 15

continued...

Impact Family Services

Notes to the Financial Statements - continued for the year ended 31 March 2021

7. SUPPORT COSTS

Family Support
Support costs, included in the above, are as follows:
Governance costs
Wages
Social security
Pensions
Auditors' remuneration
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Sundries
Accountancy and legal fees
Maintenance costs
IT Costs
Refreshments
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Auditors' remuneration
Depreciation - owned assets		 Governance
costs
£
97,367
2021
2020
Family
Total
Support
activities
£
£
78,593
76,875
7,105
6,202
2,252
-
-
7,334
261
150
46
48
30
62
49
33
19
36
34
29
8,655
-
79
83
241
170
3
8
97,367
91,030
2021
2020
£
£
-
7,334
2,636
1,932

8. NET INCOME/(EXPENDITURE)

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.

Page 16

continued...

Impact Family Services

Notes to the Financial Statements - continued for the year ended 31 March 2021

10. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Administrative
Finance
Support		 2021
£
338,253
21,194
8,215
367,662
2021
2
2
14
18		 2020
£
398,889
22,972
8,913
430,774
2020
2
2
20
24

No employees received emoluments in excess of £60,000.

The key management personnel of the charity comprise the trustees and the Chief Executive Officer. The total employee remuneration of the key management personnel of the charity were £58,516 (2020: £57,035).

11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations, legacies and grants
50,936
Charitable activities
Family Mediation
7,334
Family Support
109,841
Investment income
55
Other income
12,861
Total
181,027
EXPENDITURE ON
Charitable activities
Family Mediation
15,438
Family Support
170,182
Options Emergency Fund
7,166
Total
192,786
NET INCOME/(EXPENDITURE)
(11,759)
RECONCILIATION OF FUNDS
Total funds brought forward
32,243		 Restricted
funds
£
396,109
-
-
-
-
396,109
-
433,493
-
433,493
(37,384)
55,711		 Total
funds
£
447,045
7,334
109,841
55
12,861
577,136
15,438
603,675
7,166
626,279
(49,143)
87,954

continued...

Page 17

Impact Family Services

Notes to the Financial Statements - continued for the year ended 31 March 2021

11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
TOTAL FUNDS CARRIED FORWARD
20,484
18,327
12.
TANGIBLE FIXED ASSETS
Fixtures
and
Computer
fittings
equipment
£
£
COST
At 1 April 2020
4,530
30,777
Additions
-
4,771
At 31 March 2021
4,530
35,548
DEPRECIATION
At 1 April 2020
4,530
28,025
Charge for year
-
2,636
At 31 March 2021
4,530
30,661
NET BOOK VALUE
At 31 March 2021
-
4,887
At 31 March 2020
-
2,752
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021
£
Trade debtors
26,993
Other debtors
10,212
Prepayments
14,715
51,920		 Total
funds
£
38,811
Totals
£
35,307
4,771
40,078
32,555
2,636
35,191
4,887
2,752
2020
£
15,355
4,144
11,800
31,299

continued...

Page 18

Impact Family Services

Notes to the Financial Statements - continued for the year ended 31 March 2021

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Accruals and deferred income		 2021
£
8,457
202
11,651
20,310		 2020
£
20,171
7,943
21,483
49,597

15. MOVEMENT IN FUNDS

Unrestricted funds
General Fund
Options Emergency Fund
Trustees Contingency Fund
Core Assets
Relate- SPIP
Covid-19 Grants South Tyneside Council
Business Rates Team
TNL Covid-19 Response 20139281
TNL Community Fund via Big Lottery
Restricted funds
Family Support Grants
IDVA Services
Respect
Options
Big Lottery Awards for All
Big Lottery Reaching Communities
Relate SPIP
P&G via Community Foundation
DV Worker
BIG Sunderland City Council
MOJ Covid Extraordinary Funding
LA Childrens Service
TOTAL FUNDS		 At 1/4/20
£
(584)
4,892
30,000
(11,426)
(2,403)
-
-
20,479
-
5,363
-
3,893
-
1,492
-
954
-
6,630
-
-
18,332
38,811		 Net
movement
in funds
£
(1,993)
(1,781)
-
(6,907)
2,403
26,244
75,602
93,568
3
4,379
18,823
(502)
16,392
-
21,110
(954)
1,939
-
15,683
6,273
83,146
176,714		 At
31/3/21
£
(2,577)
3,111
30,000
(18,333)
-
26,244
75,602
114,047
3
9,742
18,823
3,391
16,392
1,492
21,110
-
1,939
6,630
15,683
6,273
101,478
215,525

continued...

Page 19

Impact Family Services

Notes to the Financial Statements - continued for the year ended 31 March 2021

15. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General Fund
Options Emergency Fund
Core Assets
Relate- SPIP
Covid-19 Grants South Tyneside Council
Business Rates Team
TNL Covid-19 Response 20139281
TNL Community Fund via Big Lottery
Community Foundation
Restricted funds
Family Support Grants
IDVA Services
Respect
Options
Big Lottery Awards for All
Relate SPIP
P&G via Community Foundation
DV Worker
PCC Grassroots Suicide Prevention
PCC Coronavirus Fund
MOJ Covid Extraordinary Funding
LA Childrens Service
TOTAL FUNDS		 Incoming
resources
£
9,973
4,028
26,652
2,403
40,000
112,129
10,002
205,187
2,673
47,139
32,269
53,336
111,215
91,222
-
36,531
4,850
4,849
17,016
84,999
486,099
691,286		 Resources
Movement
expended
in funds
£
£
(11,966)
(1,993)
(5,809)
(1,781)
(33,559)
(6,907)
-
2,403
(13,756)
26,244
(36,527)
75,602
(10,002)
-
(111,619)
93,568
(2,670)
3
(42,760)
4,379
(13,446)
18,823
(53,838)
(502)
(94,823)
16,392
(70,112)
21,110
(954)
(954)
(34,592)
1,939
(4,850)
-
(4,849)
-
(1,333)
15,683
(78,726)
6,273
(402,953)
83,146
(514,572)
176,714

continued...

Page 20

Impact Family Services

Notes to the Financial Statements - continued for the year ended 31 March 2021

15. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1/4/19 in funds 31/3/20
£ £ £
Unrestricted funds
General Fund (8,374) 7,790 (584)
Options Emergency Fund 5,619 (727) 4,892
Trustees Contingency Fund 30,000 - 30,000
Core Assets 1,873 (13,299) (11,426)
Relate- SPIP 3,125 (5,528) (2,403)
32,243 (11,764) 20,479
Restricted funds
IDVA Services 1,911 3,452 5,363
Options 2,452 1,441 3,893
Big Lottery Awards for All 36,418 (36,418) -
Big Lottery Reaching Communities - 1,492 1,492
Lloyds Bank Foundation 12,482 (12,482) -
Commissioners community Fund 1,448 (1,448) -
P&G via Community Foundation - 954 954
Northumbrian Water via Community
Foundation 1,000 (1,000) -
BIG Sunderland City Council - 6,630 6,630
55,711 (37,379) 18,332
TOTAL FUNDS 87,954 (49,143) 38,811

continued...

Page 21

Impact Family Services

Notes to the Financial Statements - continued for the year ended 31 March 2021

15. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General Fund
Options Emergency Fund
Core Assets
Relate- SPIP
Restricted funds
Family Support Grants
IDVA Services
Options
Big Lottery Awards for All
Northumbria Police and Crime
Commission
Big Lottery Reaching Communities
Barnardos
Lloyds Bank Foundation
Commissioners community Fund
P&G via Community Foundation
Northumbrian Water via Community
Foundation
BIG Sunderland City Council
TOTAL FUNDS		 Incoming
resources
£
34,559
6,696
46,239
93,533
181,027
2,804
53,681
87,647
40,284
50,470
113,954
769
(1)
-
4,000
-
42,501
396,109
577,136		 Resources
Movement
expended
in funds
£
£
(26,769)
7,790
(7,423)
(727)
(59,538)
(13,299)
(99,061)
(5,528)
(192,791)
(11,764)
(2,804)
-
(50,229)
3,452
(86,206)
1,441
(76,702)
(36,418)
(50,470)
-
(112,462)
1,492
(769)
-
(12,481)
(12,482)
(1,448)
(1,448)
(3,046)
954
(1,000)
(1,000)
(35,871)
6,630
(433,488)
(37,379)
(626,279)
(49,143)

continued...

Page 22

Impact Family Services

Notes to the Financial Statements - continued for the year ended 31 March 2021

15. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General Fund
Options Emergency Fund
Trustees Contingency Fund
Core Assets
Relate- SPIP
Covid-19 Grants South Tyneside Council
Business Rates Team
TNL Covid-19 Response 20139281
TNL Community Fund via Big Lottery
Restricted funds
Family Support Grants
IDVA Services
Respect
Options
Big Lottery Awards for All
Big Lottery Reaching Communities
Relate SPIP
Lloyds Bank Foundation
Commissioners community Fund
Northumbrian Water via Community
Foundation
DV Worker
BIG Sunderland City Council
MOJ Covid Extraordinary Funding
LA Childrens Service
TOTAL FUNDS		 At 1/4/19
£
(8,374)
5,619
30,000
1,873
3,125
-
-
32,243
-
1,911
-
2,452
36,418
-
-
12,482
1,448
1,000
-
-
-
-
55,711
87,954		 Net
movement
in funds
£
5,797
(2,508)
-
(20,206)
(3,125)
26,244
75,602
81,804
3
7,831
18,823
939
(20,026)
1,492
21,110
(12,482)
(1,448)
(1,000)
1,939
6,630
15,683
6,273
45,767
127,571		 At
31/3/21
£
(2,577)
3,111
30,000
(18,333)
-
26,244
75,602
114,047
3
9,742
18,823
3,391
16,392
1,492
21,110
-
-
-
1,939
6,630
15,683
6,273
101,478
215,525

continued...

Page 23

Impact Family Services

Notes to the Financial Statements - continued for the year ended 31 March 2021

15. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General Fund 44,532 (38,735) 5,797
Options Emergency Fund 10,724 (13,232) (2,508)
Core Assets 72,891 (93,097) (20,206)
Relate- SPIP 95,936 (99,061) (3,125)
Covid-19 Grants South Tyneside Council
Business Rates Team 40,000 (13,756) 26,244
TNL Covid-19 Response 20139281
TNL Community Fund via Big Lottery 112,129 (36,527) 75,602
Community Foundation 10,002 (10,002) -
386,214 (304,410) 81,804
Restricted funds
Family Support Grants 5,477 (5,474) 3
IDVA Services 100,820 (92,989) 7,831
Respect 32,269 (13,446) 18,823
Options 140,983 (140,044) 939
Big Lottery Awards for All 151,499 (171,525) (20,026)
Northumbria Police and Crime
Commission 50,470 (50,470) -
Big Lottery Reaching Communities 113,954 (112,462) 1,492
Barnardos 769 (769) -
Relate SPIP 91,222 (70,112) 21,110
Lloyds Bank Foundation (1) (12,481) (12,482)
Commissioners community Fund - (1,448) (1,448)
P&G via Community Foundation 4,000 (4,000) -
Northumbrian Water via Community
Foundation - (1,000) (1,000)
DV Worker 36,531 (34,592) 1,939
BIG Sunderland City Council 42,501 (35,871) 6,630
PCC Grassroots Suicide Prevention 4,850 (4,850) -
PCC Coronavirus Fund 4,849 (4,849) -
MOJ Covid Extraordinary Funding 17,016 (1,333) 15,683
LA Childrens Service 84,999 (78,726) 6,273
882,208 (836,441) 45,767
TOTAL FUNDS 1,268,422 (1,140,851 ) 127,571

Options Emergency Fund

This fund is generated through fundraising to provide emergency aid to women fleeing domestic violence. Examples would be to change locks, a taxi to refuge, removal van and paying for a pet to stay in kennels whilst the family are in a refuge.

Family Support Grants

This fund consists of a mixture of grants and is to run child contact centres and a range of child contact interventions.

continued...

Page 24

Impact Family Services

Notes to the Financial Statements - continued for the year ended 31 March 2021

15. MOVEMENT IN FUNDS - continued

Trustees Contingency Fund

This is a designated fund, assigned by the trustees for potential future expenditure which may or may not be incurred on costs such as redundancy, rent or in the event of the winding up of the Charity.

Options

This fund is for the provision of the Options service to support women who are victims of domestic violence and abuse and provides them with information and advice on how they can end this cycle.

Northumbria Police and Crime Commission

This funding was to assist the set up of a multi agency team responding to perpetrators of domestic violence in Sunderland.

Big Lottery

This funding was towards core running costs of the Options service, including the setting up of a children's service for children affected by domestic violence.

Lloyds Bank Foundation

This fund is to cover the salary costs of the Project worker and any supervision costs.

Community Foundation

This fund is to go towards the re-homing of vulnerable women and children.

IDVA

This fund is to go towards the supporting victims of domestic violence and abuse.

Barnardos

This fund is to go towards providing support to vulnerable women and children.

Core Assets

Impact Family Services' work with Core Assets to deliver Cafcass child contact interventions.

Relate-SPIP

This fund goes towards the delivery of Cafcass SPIP sessions in partnership with relate.

Northumbrian Water

The fund is to assist the clients with essential items.

Commissioners Community Fund

This was awarded to Impact Family Services' from the Police and Crime Commissioner's Community Fund.

P&G via Community Foundation

This fund is to assist women moving to safe accomodation and improving security measures in current properties.

DV Worker

This fund is from South Tyneside Council for a DV worker based within south Tyneside Local Authority Children's Services.

Respect

This fund is for the delivery of the MAC program.

Big Lottery Awards for All

This fund is to assist in the Safe Hand's Children's program.

BIG Sunderland City Council

Additional funding capacity for the BIG project.

Page 25

continued...

Impact Family Services

Notes to the Financial Statements - continued for the year ended 31 March 2021

15. MOVEMENT IN FUNDS - continued

MOJ Covid extraordinary funding

Additional funding and support due to the covid pandemic.

Sunderland Local Authority Together for Children

This fund is an additional to the MOJ Covid extraordinary funding.

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2021.

Page 26

Impact Family Services

Detailed Statement of Financial Activities for the year ended 31 March 2021

INCOME AND ENDOWMENTS
Donations, legacies and grants
Donations
Grants
CAFCASS
South Tyneside Council
Northumbria Police and Crime Commissioner's
Office
Big Lottery BIG Project
Big Lottery Reaching Communities
Barnardos
BIG Project Sunderland City Council
PCC Community Response
Respect
Together for Children
Investment income
Deposit account interest
Charitable activities
Grants
CAFCASS
Private Mediation
Barnardos Recharge
Northumbria PCC
Other income
Other Income
CAFCASS SPIP Covid
Coronavirus JRS
Community Foundation
Covid 19 Business
MOJ Coronavirus Funding
Total incoming resources
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Carried forward		 2021
£
4,028
-
20,536
137,007
-
-
111,215
-
-
4,849
32,268
85,000
394,903
28
112,129
81,422
6,445
-
4,849
204,845
2,290
7,715
14,490
10,000
40,000
17,015
91,510
691,286
259,660
14,089
5,963
279,712		 2020
£
6,695
4,000
47,045
141,328
50,472
113,954
40,282
769
42,500
-
-
-
447,045
55
-
92,588
7,334
17,253
-
117,175
12,861
-
-
-
-
-
12,861
577,136
322,014
16,770
8,913
347,697

This page does not form part of the statutory financial statements

Page 27

Impact Family Services

Detailed Statement of Financial Activities for the year ended 31 March 2021

Charitable activities
Brought forward
Rent and Rates
Insurance
Light and heat
Telephone
Postage and stationery
Advertising
Sundries
Travelling Expenses
Training Costs
IT Costs
Maintenance Costs
Refreshments
Professional Fees
Subscriptions
Fundraising Costs
Consultancy Fees
Redundancy costs
Direct Project Fees
Sub contractors
Depreciation
Bank Charges and Interest
Grants Payable
Support costs
Governance costs
Wages
Social security
Pensions
Auditors' remuneration
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Sundries
Accountancy and legal fees
Maintenance costs
IT Costs
Refreshments
Total resources expended
Net income/(expenditure)		 2021
£
279,712
25,825
4,565
2,928
4,861
1,892
900
517
296
1,691
23,823
10,700
-
10,810
318
1,670
-
-
21,331
16,380
2,636
781
5,569
417,205
78,593
7,105
2,252
-
261
46
30
49
19
34
8,655
79
241
3
97,367
514,572
176,714		 2020
£
347,697
29,476
4,726
6,137
6,623
4,201
2,090
93
9,643
2,188
28,608
8,693
983
12,504
310
4,510
1,290
1,661
37,389
16,380
1,932
1,090
7,025
535,249
76,875
6,202
-
7,334
150
48
62
33
36
29
-
83
170
8
91,030
626,279
(49,143)

This page does not form part of the statutory financial statements

Page 28