**REGISTERED CHARITY NUMBER: 1075729** ## **REPORT OF THE TRUSTEES AND** **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023** ## **FOR** **REUNITE INTERNATIONAL CHILD ABDUCTION CENTRE** Mark J Rees LLP Chartered Accountants and Statutory Auditors Granville Hall Granville Road Leicester LE1 7RU **REUNITE INTERNATIONAL CHILD ABDUCTION CENTRE** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023** **----- Start of picture text -----**
Page
Report of the Trustees 1 to 5
Report of the Independent Auditors 6 to 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Financial Statements 12 to 19
**----- End of picture text -----**
**REUNITE INTERNATIONAL CHILD ABDUCTION CENTRE** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023** The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. 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** The charity's objectives are: (i) To contribute to the protection of the good physical and mental health of parents, guardians, and families whose children have been abducted by a family member or who fear abduction of their children and of children who have been abducted or who fear abduction, and to ensure that the best interests of the child are served; (ii) To advance public education on the subject of child abduction and to promote or undertake research into this subject and to publish the useful results of such research. ## **ADVICE LINE SERVICE** Our advice line provides practical advice, information and support in cases of international parental child abduction, prevention of abduction, international contact and cases of permission to relocate. Our team is professional and impartial and will speak with parents who have been accused of abducting a child as well as parents reporting the abduction of their child. By providing such support parents are better equipped to make the best decisions for the future of their children. In 2022 our advice line handled over 17,000 calls across all case types and received 513 new cases of international parental child abduction. In every case of abduction, the advisors provide ongoing practical information and advice to the parent or family member calling and will remain in contact with them until their case is resolved. We believe that reaching out to parents and calling them is as important as being there to answer the phone when they call us, as a child abduction event can be a difficult, isolating and stressful experience for both parents, especially in cases which take a very long time to resolve. We ask parents and family members we speak with to complete a satisfaction survey so we can capture their experiences of using our services, and to identify areas of further improvement. We are pleased to report that 85% of those surveyed (which is across all case types) were very satisfied with our advice line service, with a further 13% saying they were satisfied. 99% of respondents believed the advice provided was relevant to their situation and 98% would recommend reunite to anyone else in their situation. This feedback is incredibly encouraging and a testament to the knowledge, experience and hard work of our advice line team. ## **MEDIATION SERVICE** Our mediation service specialises in international children's cases and provides parents with a safe space, facilitated by our mediators, in which to discuss future arrangements for their children with the aim of coming to an agreement both parents believe is in the best interests of their children. We also advocate globally for the use of mediation in international parental child abduction cases and provide training to mediators overseas. **Brazil:** This year we partnered with the FCDO and Brazil Judicial College to provide mediation training for mediators in Brazil to support them in mediating in cases of international parental child abduction. The initial training was delivered in October 2022 and provided Brazilian mediators with an insight into the unique features of mediating in international children's cases and the specific issues that need to be considered and addressed within such mediations. **Italy:** We have continued the development of our training programme for Italian mediators, in partnership with Italian lawyers and the Italian Central Authority for the 1980 Hague Convention. Page 1 **REUNITE INTERNATIONAL CHILD ABDUCTION CENTRE** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023** ## **OBJECTIVES AND ACTIVITIES** ## **Policy Initiatives** We have a long history of undertaking initiatives and activities, both domestically and overseas, that promote effective remedies towards the prevention of parental child abduction and the prompt return of children after an abduction event. When considering initiatives, we prioritise those countries where we have a significant number of abduction cases or where, historically, there have been difficulties in resolving cases. With 1980 Hague Convention countries, or newly acceded countries, we share our expertise and provide training to facilitate the implementation and operation of the Hague Convention, and to ensure the Convention is operated correctly and consistently. With non-Hague Convention countries, our aim is to promote more effective responses to cases of child abduction and encourage accession to the 1980 Hague Convention. **FCDO and international cooperation:** Our cooperation with the FCDO on matters of parental child abduction continued, with meetings to discuss specific issues, jurisdictions and child abduction more generally. Some of these discussions have led to points of action for us, such as the mediation training in Brazil as mentioned above. **Court Interventions** :This year we have intervened in several court cases; two in the UK and one overseas. We apply to be joined to these hearings as neutral interveners, not on the side of a particular party, with the intention that our submissions will help judges to make decisions that are consistent with national and international norms in such cases. Each of these cases raises a point of law or practice that could benefit from further clarification by senior judges so that it can be applied more reliably by judges in lower courts. In September 2022 we intervened in the case of B (Children) (Abduction-Consent-Oral Evidence) (Article 13(B))[2022] EWCA Civ 1171, which was being heard in the Court of Appeal. The main issue our intervention addressed was the use of oral evidence in 1980 Hague abduction cases, especially when the respondent is arguing that they had the necessary consent to move the children. This is an important issue as a balance needs to be struck between the court having the necessary evidence to decide fairly and the summary nature of Hague return proceedings. We have also applied for permission to intervene in an upcoming Court of Appeal case which will consider a number of issues relating to children of a civil partnership where the children are now living in a country in the Middle East. One of the issues our submission will address is whether the English courts had jurisdiction over the children as the children were no longer habitually resident in this jurisdiction. We were also accepted as a neutral intervener in the Inter-American court of Human Rights case of Cordoba & Others v Paraguay, which will be examining the application of the 1980 Hague Convention in Paraguay. Through our intervention we hope to encourage the consistent interpretation of the Hague Convention in South America and the management of such cases, with an emphasis on the summary nature of 1980 Hague Convention proceedings. ## **FINANCIAL REVIEW** ## **Financial position** Core income for the financial year was £16,348 above (2022: £74,961 above) budget and core expenditure was £12,890 above (2022: £1,744 below) budget. The net result was an increase of £8,528 above (2022: £76,705 above) budget in unrestricted funds for the year. At the end of the year £191,159 (2022: £185,166) was carried forward in unrestricted funds and £5,101 (2022: £5,101) in restricted funds. ## **Principal funding sources** The principal funding sources, aside from subscriptions to the Lawyers Listing, were government departments and income from the mediation service under our legal aid franchise. ## **Investment policy and objectives** Although under the Declaration of Trust the Trustees have the power to invest such part of the trust fund as is not immediately required for the charity's objects, most of the charity's funds are spent in the short term so there are few funds for long term investment. The small amount that is available is retained within a higher interest paying bank account. Page 2 **REUNITE INTERNATIONAL CHILD ABDUCTION CENTRE** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023** ## **FINANCIAL REVIEW** ## **Reserves policy** The Trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets (the free reserves) held by the charity should be between three and six months of the unrestricted resources expended, which equates to between £78,000 and £156,000 in general funds. As at 31st March 2023, these funds totalled £184,079 (2022: £174,330) and therefore exceed the target level. ## **FUTURE PLANS** Key objectives over the coming months will be to develop our research capacity, most likely by working in partnership with experienced researchers. There are many unanswered questions around parental child abduction and the international movement of children, such as the long-term outcomes and effects, which we are in a unique position to investigate. We also wish to further develop our mediation training, a process we have already started with Brazil and Italy as mentioned above. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** Reunite International Child Abduction Centre is an unincorporated association registered with the Charity Commission No. 1075729. The charity is governed by its Declaration of Trust dated 18th January 1999 which established the objects and powers of the charity. ## **Charity constitution** The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity. ## **Recruitment and appointment of new trustees** Reunite is managed by a Board of Trustees which is responsible for the strategic direction, development and work of the charity, the allocation of funding, and compliance with the relevant statutes and Charity Commission guidance. The charity's Declaration of Trust states that there should be at least three Trustees. When selecting persons to be appointed as Trustees, the Board of Trustees consider the needs of the organisation and also the issues of diversity, skills, and availability of individuals, and take into account the benefits of appointing a person who is able, by virtue of his or her personal or professional qualifications, to make a contribution to the pursuit of the objects or the management of the charity. All Trustees are appointed by a resolution of the Trustees passed at a special meeting. No person is entitled to act as a Trustee until after signing in the minute book of the Trustees a declaration of acceptance and willingness to act in the interests of the charity. There is no limit on the period of time which an individual can serve as a Trustee of the charity. ## **Organisational structure** The charity is managed by a Board of Trustees who hold at least four ordinary meetings in each year. Under the Declaration of Trust there must be at least three Trustees sitting on the Board and there is no upper limit to the number of Trustees who are eligible to sit on the Board. The Board of Trustees includes persons from the legal, child welfare and mediation professions, and the voluntary sector. While the Board of Trustees are responsible for strategy and policy, the day-to-day management and administration of core and project activities is delegated to Reunite's full time Chief Executive Officer (CEO). All core and project functions are supervised and monitored by the Board through regular Board meetings which the CEO also attends. Policy decisions are debated and approved at Board meetings in conjunction with the CEO, and the Chair of the Board and the CEO discuss more routine matters on an informal basis during the intervening period. Page 3 **REUNITE INTERNATIONAL CHILD ABDUCTION CENTRE** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Induction and training of new trustees** Prospective Trustees are, in the main, already familiar with the practical work of the charity but are encouraged to attend a Board Meeting prior to accepting the role of Trustee to gain an understanding of the role and responsibilities and learn more about the work of the charity. To assist in the decision-making process, a prospective Trustee is also provided with minutes of previous Board Meetings, a copy of the Declaration of Trust, and recent financial accounts. ## **Related parties** In so far as it is complimentary to the charity's objects, the charity is guided by both national and international policies and legal frameworks. Reunite has a close working relationship with the Foreign, Commonwealth and Development Office (FCDO) and the Ministry of Justice (MoJ) and is a founder member of the Child Abduction Co-ordinating Group. This Group was established in 1994 and brings together representatives from government departments and other statutory and voluntary organisations. ## **Risk management** The Board of Trustees are aware of their responsibility to identify, manage and monitor major risks to which the charity may be exposed, and which may impact the charity, including but not limited to risk around funding, technology, reputation, and organisational capacity. To ensure that current risks are fully considered and discussed, the Board has recently undertaken a full risk review and maintains the risk register as a standing item on the agenda at all Board Meetings. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1075729 ## **Principal address** 6 De Montfort Street Leicestershire LE1 7GA ## **Trustees** Ms H Harvey Ms M Faruqi Ms A Lake- Carroll (Chair) Mr J Mellor Ms M Chaudhry Ms A Shalaby is the Charity's Chief Executive Officer. ## **Auditors** Mark J Rees LLP Chartered Accountants and Statutory Auditors Granville Hall Granville Road Leicester LE1 7RU Page 4 **REUNITE INTERNATIONAL CHILD ABDUCTION CENTRE** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023** ## **REFERENCE AND ADMINISTRATIVE DETAILS Bankers** The Co-Operative Bank 62 Southampton Row London WC18 4ND ## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charity 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 in business. The trustees are responsible for keeping proper accounting records which 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 Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the board of trustees on 11 January 2024 and signed on its behalf by: Ms A Lake- Carroll - Trustee Page 5 **REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF REUNITE INTERNATIONAL CHILD ABDUCTION CENTRE** ## **Opinion** We have audited the financial statements of Reunite International Child Abduction Centre (the 'charity') for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: - give a true and fair view of the state of the charity's affairs as at 31 March 2023 and of its incoming resources and application of resources, for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and - have been prepared in accordance with the requirements of the Charities Act 2011. ## **Basis for opinion** We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. ## **Conclusions relating to going concern** In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. ## **Other information** The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. ## **Matters on which we are required to report by exception** We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion: - the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or - sufficient accounting records have not been kept; or - the financial statements are not in agreement with the accounting records and returns; or - we have not received all the information and explanations we require for our audit. Page 6 ## **REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF REUNITE INTERNATIONAL CHILD ABDUCTION CENTRE** ## **Responsibilities of trustees** As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. Page 7 **REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF REUNITE INTERNATIONAL CHILD ABDUCTION CENTRE** ## **Our responsibilities for the audit of the financial statements** We have been appointed as auditors under Section 145 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities outlined above, to detect material misstatements in respect of irregularities, including fraud. Owing to the inherent limitations of an audit, there is an unavoidable risk that material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with ISA's (UK). The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: We obtained an understanding of the legal and regulatory frameworks applicable to the charity and sector in which it operates through our general commercial experience and existing knowledge of the charitable sector. We determined that the following laws and regulations were most significant: Charities SORP (FRS 102) and the relevant tax compliance regulations in the UK. In addition, we concluded that there are certain laws and regulations that may have an effect in the determination of the amounts and disclosures in the financial statements such as health and safety and employee related matters. We enquired of management concerning the charity's policies and procedures relating to: - the identification and compliance with laws and regulations - the detection and response to the risks of fraud - the internal controls inherent within the charity to mitigate fraud risk and non-compliance to laws and regulations. We enquired of management, whether they were aware of any instance of non-compliance with laws and regulations or whether they had any knowledge of actual, suspected or alleged fraud. We communicated relevant laws and regulations and potential areas of fraud to all audit team members including the potential for fraud in revenue recognition through the manipulation of costs incurred on contracts. We remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. We have determined that the principal risk areas where material irregularities could occur were related to posting manual journal entries to manipulate financial performance, revenue recognition and significant one-off or unusual transactions. Our audit procedures were designed to respond in particular to these identified risks (including non compliance with laws and regulations and fraud). Our audit procedures included but were not limited to: - A review of a sample of grants received in the year to ensure they were correctly recorded in revenue and correctly recognised in line with the conditions attached to each grant. - A review of a sample of mediation fees received in the year to ensure they were correctly recorded in revenue and correctly recognised. - A review of a sample of legal aid claims either side of the year end to ensure that they were correctly recorded in revenue and that cut off principles had been correctly applied. - A review of laws and regulations the company is subject to, followed by compliance checks and discussion with management to ensure no instances of non compliance. - Identifying and testing journal entries, on a sample basis, to review for potential management bias or manipulation of revenue recognition. Page 8 ## **REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF REUNITE INTERNATIONAL CHILD ABDUCTION CENTRE** We did not identify any matters during the course of our work that indicated non-compliance with laws and regulations or relating to fraud. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors. ## **Use of our report** This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. Mark J Rees LLP Chartered Accountants and Statutory Auditors Granville Hall Granville Road Leicester LE1 7RU 24 January 2024 Page 9 ## **REUNITE INTERNATIONAL CHILD ABDUCTION CENTRE** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023** |Unrestricted
fund
Notes
£
**INCOMING RESOURCES FROM**
Donations and Grants
2
**164,908**
**Charitable activities**
5
Mediation
**74,667**
Other trading activities
3
**30,276**
Investment income
4
**7**
**Total**
**269,858**
**EXPENDITURE ON**
**Charitable activities**
6
Core and Advice Line
**241,126**
Mediation
**22,739**
**Total**
**263,865**
**NET INCOME**
**5,993**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**185,166**
**TOTAL FUNDS CARRIED FORWARD**
**191,159**|Restricted
fund
£
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**5,101**
**5,101**|**2023**
**Total**
**funds**
**£**
**164,908**
**74,667**
**30,276**
**7**
**269,858**
**241,126**
**22,739**
**263,865**
**5,993**
**190,267**
**196,260**|2022
Total
funds
£
207,081
70,798
30,363
2
308,244
228,455
16,815
245,270
62,974
127,293
190,267| |---|---|---|---| The notes form part of these financial statements Page 10 ## **REUNITE INTERNATIONAL CHILD ABDUCTION CENTRE** ## **BALANCE SHEET 31 MARCH 2023** |Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
12
**7,080**
**CURRENT ASSETS**
Debtors
13
**36,593**
Cash at bank and in hand
**159,601**
**196,194**
**CREDITORS**
Amounts falling due within one year
14
**(12,115)**
**NET CURRENT ASSETS**
**184,079**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**191,159**
**NET ASSETS**
**191,159**
**FUNDS**
16
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
fund
£
**-**
**-**
**5,101**
**5,101**
**-**
**5,101**
**5,101**
**5,101**|**2023**
**Total**
**funds**
**£**
**7,080**
**36,593**
**164,702**
**201,295**
**(12,115)**
**189,180**
**196,260**
**196,260**
**191,159**
**5,101**
**196,260**|2022
Total
funds
£
10,836
27,967
172,269
200,236
(20,805)
179,431
190,267
190,267
185,166
5,101
190,267| |---|---|---|---| The financial statements were approved by the Board of Trustees and authorised for issue on 11 January 2024 and were signed on its behalf by: Ms A Lake- Carroll - Trustee Ms H Harvey - Trustee The notes form part of these financial statements Page 11 **REUNITE INTERNATIONAL CHILD ABDUCTION CENTRE** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Financial reporting standard 102 - reduced disclosure exemptions** The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland': - the requirements of Section 7 Statement of Cash Flows. ## **Income** All income is recognised in the Statement of Financial Activates once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. The following specific policies are applied to particular categories of income: Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Government Grants are credited in the period to which it relates and is included as part of income. Parent income in relation to mediation services is included on an accruals basis based on date of mediation service provided. Legal aid payments in relation to mediation services is included on an accruals basis based on when the mediation case ends and legal aid is claimed on the submission form submitted to the Legal Aid Agency. ## **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. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Computer equipment - 25% on cost Fixed assets are reviewed for impairment if events or changes in circumstances indicate that the carrying amount may not be recoverable or as otherwise required by relevant accounting standards. continued... Page 12 **REUNITE INTERNATIONAL CHILD ABDUCTION CENTRE** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023** ## **1. ACCOUNTING POLICIES - continued** ## **Tangible fixed assets** Shortfalls between the carrying value of fixed assets and their recoverable amounts, being the higher of fair value less costs to sell and value-in-use, are recognised as impairment losses. Impairments of revalued assets are treated as a revaluation decrease. All other impairment losses are recognised in the income statement. ## **Taxation** The charity is exempt from 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. ## **Hire purchase and leasing commitments** Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. ## **Pension costs and other post-retirement benefits** The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ## **Going concern** At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. ## **2. DONATIONS AND GRANTS** |Donations
Grants
Grants received, included in the above, are as follows:
Ministry of Justice
Foreign Commonwealth Office|**2023**
**£**
**26,408**
**138,500**
**164,908**
**2023**
**£**
**88,500**
**50,000**
**138,500**|2022
£
9,581
197,500
207,081
2022
£
147,500
50,000
197,500| |---|---|---| The Foreign Commonwealth Office grant is to support the charities activities in aiding and providing support relating to international parental child abduction, the creation of prevention guides in multiple languages and increasing awareness in methods of preventions. continued... Page 13 **REUNITE INTERNATIONAL CHILD ABDUCTION CENTRE** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023** ## **2. DONATIONS AND GRANTS - continued** The Ministry of Justice grant is to support the telephone advice line the charity operates to provide expert advice on action to prevent international child abduction and promote the return of abducted children. |**3.**
**OTHER TRADING ACTIVITIES**
Lawyers Listing
**4.**
**INVESTMENT INCOME**
Interest receivable - trading
**5.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Mediation fees
Mediation
**6.**
**CHARITABLE ACTIVITIES COSTS**
Core and Advice Line
Mediation
**7.**
**SUPPORT COSTS**
Core and Advice Line|**2023**
**£**
**30,276**
**2023**
**£**
**7**
**2023**
**£**
**74,667**
Support
Direct
costs (see
Costs
note 7)
£
£
**232,846**
**8,280**
**22,739**
**-**
**255,585**
**8,280**
Governance
Finance
costs
£
£
**872**
**7,408**|2022
£
30,363
2022
£
2
2022
£
70,798
Totals
£
**241,126**
**22,739**
**263,865**
Totals
£
**8,280**| |---|---|---| continued... Page 14 **REUNITE INTERNATIONAL CHILD ABDUCTION CENTRE** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023** ## **8. AUDITORS' REMUNERATION** **----- Start of picture text -----**
|||| |---|---|---| |2023|2022| |£|£| |Fees payable to the charity's auditors for the audit of the charity's financial| |statements|7,119|5,668| **----- End of picture text -----**
## **9. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022. Reunite did not pay any travel expenses to trustees whilst carrying out duties on behalf of Reunite. ## **10. STAFF COSTS** **----- Start of picture text -----**
|||| |---|---|---| |2023|2022| |£|£| |Wages and salaries|158,369|151,672| |Social security costs|8,545|6,469| |Other pension costs|3,609|3,536| |170,523|161,677| **----- End of picture text -----**
The average monthly number of employees during the year was as follows: **----- Start of picture text -----**
|||| |---|---|---| |2023|2022| |Administration|6|6| **----- End of picture text -----**
No employees received emoluments in excess of £60,000. Remuneration to key management personnel, including employer's national insurance and pension contributions amounted to £74,200 (2022: £67,269). ## **11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES : 31 MARCH 2022** **----- Start of picture text -----**
||||| |---|---|---|---| |Unrestricted|Restricted|Total| |fund|fund|funds| |£|£|£| |INCOMING RESOURCES FROM| |Donations and Grants|207,081|-|207,081| |Charitable activities| |Mediation|70,798|-|70,798| |-| |Other trading activities|30,363|30,363| |Investment income|2|-|2| |Total|308,244|-|308,244| **----- End of picture text -----**
## **EXPENDITURE ON** continued... Page 15 **REUNITE INTERNATIONAL CHILD ABDUCTION CENTRE** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023** **----- Start of picture text -----**
11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES : 31 MARCH 2022 -
continued
Unrestricted Restricted Total
fund fund funds
£ £ £
Charitable activities
Core and Advice Line 228,455 - 228,455
Mediation 16,815 - 16,815
Total 245,270 - 245,270
NET INCOME 62,974 - 62,974
RECONCILIATION OF FUNDS
Total funds brought forward 122,192 5,101 127,293
TOTAL FUNDS CARRIED FORWARD 185,166 5,101 190,267
12. TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
At 1 April 2022 and 31 March 2023 42,886
DEPRECIATION
At 1 April 2022 32,050
Charge for year 3,756
At 31 March 2023 35,806
NET BOOK VALUE
At 31 March 2023 7,080
At 31 March 2022 10,836
**----- End of picture text -----**
continued... Page 16 **REUNITE INTERNATIONAL CHILD ABDUCTION CENTRE** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023** **----- Start of picture text -----**
13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Other debtors 29,833 17,526
Prepayments 6,760 10,441
36,593 27,967
14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Taxation and social security 2,185 2,185
Other creditors 9,930 18,620
12,115 20,805
15. OPERATING LEASES
Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£ £
Within one year 14,000 3,500
-
Between one and five years 45,500
59,500 3,500
16. MOVEMENT IN FUNDS
Net
movement At
At 1.4.22 in funds 31.3.23
£ £ £
Unrestricted funds
General fund 185,166 5,993 191,159
Restricted funds
-
Prevention guides 5,101 5,101
TOTAL FUNDS 190,267 5,993 196,260
**----- End of picture text -----**
continued... Page 17 **REUNITE INTERNATIONAL CHILD ABDUCTION CENTRE** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023** ## **16. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: |Incoming
resources
£
**Unrestricted funds**
General fund
**269,858**
**TOTAL FUNDS**
**269,858**
**Comparatives for movement in funds**
At 1.4.21
£
**Unrestricted funds**
General fund
122,192
**Restricted funds**
Prevention guides
5,101
**TOTAL FUNDS**
127,293
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
308,244
**TOTAL FUNDS**
308,244|Resources
Movement
expended
in funds
£
£
**(263,865)**
**5,993**
**(263,865)**
**5,993**
Net
movement
At
in funds
31.3.22
£
£
62,974
185,166
-
5,101
62,974
190,267
Resources
Movement
expended
in funds
£
£
(245,270)
62,974
(245,270)
62,974| |---|---| ## **Restricted Funds** ## **Prevention guides** The Law Society, The Leathersellers Company, and The Persula Foundation provided a grant for the charity to produce prevention guides for child abduction in various languages. No costs were incurred in relation to production of these prevention guides during the year. continued... Page 18 **REUNITE INTERNATIONAL CHILD ABDUCTION CENTRE** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023** ## **17. EMPLOYEE BENEFIT OBLIGATIONS** The charity has contributed to personal pension schemes in respect of employees. The total contributions paid in the year were £3,609 (2022: £3,536). At the year end the pension commitment liability was £634 (2022: £377). ## **18. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 March 2023. Page 19