Company No.. 3780726 Charity No: 1077607 DAYBREAK FAMtLY GRO CON (a company limit by guargnt¢e) REP RT FOR THE VEAR E 31ST NIARCH 2021
DAYBREAK FAMILY NFEREN Report ofthe Trn8tees 3-11 Auditors. Report 12-14 Statun¢nt of Financial Activities 15 Bal8nce Sheet 16 Cash Flow Stat¢m¢nt 17 Notes forming part of the Financial Statcments 18-28
DA REAK F Y GROUP ONFEREN R THE YEAR ENDED.31ST MARC The Trusteffj who are also Directors ofthe charity for the PUTposes ofth¢ Compani¢s ACL submit thelr annual r¢port and the financial statements for the year ellded 31* ma 2021. Refrrence and Admlnbtratlve InTornth Daybreak Famkly Group Confr[rGe¥ Charity registration nUrn.. 1077607 Company Re8iStration nuAnbeT.' 3780726 Registered office and operalional address.. Wesgex House Upp¢r Market Stre¢t Eastleigh Hampshire S050 9FD Telephone: 02380 6966M 02380 696655. Trust¢¢s'. M&x Bullougb (Chair) , Sohail Husain Vic Stenning Geofftey Millard P8tricia Scott Chi¢f Exlltive Richard Chalmws AndT¢W P¢ase Auditors.. Fignd¢r Tov¢ll Lin)ited Sts8 Gates House 63164 Th¢ Avenu¢ Southampton Hampsbire . S017 IXS Bankets: Lloyds Bank Easdeigh Braoch PO Box IOOO Hwnpsbiro BXI ILT
DAYBI4EAK NFERENCES REPORT OF THE TRUSIEE FOR THE YEAR ENDED 3 1ST M Our Valu A belAefthat famili¢$ have the ability to make 8ood decisions about thetr ovm tres. A comittnent to the empow¢m)¢nt of famili¢s to make those decisions. Recognition and valuing of diffeTence. Th¢ d¢Anonstration and promotion of mutual respt. Promotion of activ¢ participation by everyolle affected by a decisAon. A wnm]ittnent to openness and ttansparency. Reco80ition ond valuing of the roles and responsibilities of ag¢nGi¢s. Omr Puryo8e and Aims As at 31 March 2021, the ¢lwity's Purpos¢ as set out in the objects enclosed iti the collTrpw's Memorandum and Artid¢s of A$slatIOn ("AoA"). was to b¢n¢fit th¢ public by promoting the protection of cbildrw youn8 people and adults. In particular its Aims were.. a) to set up and mointsin a Flty Group Conference ("FGC') faciltty to assist ¢hildr¢n, young people and athdts in :, dang¢r. suffenllg or being abused physically. s¢xually or mentslly or whose social conditi¢)ns are such that they require i support to them and their families to make effeotive decisi¢)ns for th¢nwlv¢s. b) to benefit the CODU1ty with a view to enhancing the Tesponsibility of such childr¢n. young peopl¢ and adult4 their fan)i]ies and extended network4 enricbing famity life and undertaking any eharitable puryx)ses for their benefit. c) to advance the education of the commwty by improving the skills and Imowledge of FGC and other related praCtAtiOn¢ through the provision of tr&iDin8 program$ W0shopS c4)nfer¢n% consultation and advice. These aims benefit the public by enhancing the responsibilities of au people who are the subject of FGCS alld their fwnilies and extended netwot*s, thereby l¢&din8 to great¢r stability, security and etirichment of family life. FurthemioT4 the succw of the FGC process benefits the public by ¢ontrAbuling to the stability and secwity of socidy in 8¢n¢ral. FSUring our work dellvers Its Ahns W¢ Teview our Aims, objectives and aGtiviti¢s on a y¢arly basis. The r¢vi¢w ¢nwnp¥s¢5 at what w¢ athI¢V and th¢ outcomes of our work in the previous 12 months. The review looks at the success of key activitles as me&sured by a s¢ries of indicators relatin8 to s¢1¢¢tl outputs gnd outcomes and the benefits that thege outputs and outcomes have brought to thos¢ groups of people. in particular children and young people at risk and vulnerable adult& who we bave be¢n set up to help. Thi5 helps us to ensure that w¢ we m¢¢ting th¢ PuTPOS¢ and Aims of our charity. W¢ hav¢ T¢ferred to the guidance in the Charity Collllllission's 8¢n¢rai guidallce on public b¢n¢fit wh¢n T¢vi¢wing our tknyos¢ and Atms and in planning our future adivities. In particular, the Truste¢s Collsider how plawied a¢tivities will ntribute to the Purpose and Aims th¢y havc s¢L How our aclivities delivtr publie btntGt Our main tiVitieS 2nd who we ty to help are described bdow. All OUT charitable activities focus on the proteclion of at-risk children and yowig peopl¢ and vulnerabl¢ adults. They are ulldertaken to furtber OUT charitabl¢ Purpose for th¢ ' public b¢n¢fiL
DAY REAK F Y OROUP CONFEREN REP RT ENDED 31ST MAR 2021 The amount of fjmding that we receive from Local Auihorities. other agencies and the numbers of r¢f¢rrals we rec¢ive d¢teEmin¢ th¢ s¢rvi¢¢s w¢ provid¢. W¢ ¢urr¢ntiy op¢rat¢ mainly als$ th¢ southern counties of England from Dorsct to East Sussex and in a number ofLondon Borougbs. The local authorities include the county counrilyJwJitary authorities of Portsthouth, Southampton. wiltshi Dors¢t and a nwnb¢T of London BoToughs,.Funding is received from these source4 but also from other agenGi4 all in furtherance of out charitable Purpo. Acc¢ss to our sffyices is not rcstricted by g¢nd¢r. disability. sexual lentatIon or etlwicity or.by any financA considerations. Our wojk benefits primarily the phrticular chill Childre young pwile pr VIDerable adults who ar¢ th¢ subj¢ct ofthe faTals we receive. However, benefits extend to the i]]]mlIate family and gny extended famity network by promoting io thun a sens¢ of great¢r responsibility for. as well &8 involvement in, the subject.'s on80in8 welf8Jc. This has a further effect of benefiting society as a whole by QDthao¢ing the S¢AlS¢ of SpOnsIbl11ty wkthin childr¢Jk and Ih¢ii famili¢s for th¢ welf9r¢ of th¢ir wid¢r wmmullÈty. the county cowi¢ilslullitary authorities of PortsmoutK Southampton, Wiltshire. Dorset and a number of London Boroughs. Funding is r¢¢¢iv¢d from th¢s¢ sourc¢8 but also from ¢)ther.agencie4 all in fiwtheranc¢ of our charitable Purpose. tsand Outputs In Order to monktor ow perfomwiK w¢ ]w¢ id¢nttfied six key outputs. These output4 togeihff with their m¢&surem¢nt indicators. for 20201218re &8 follows: l. The nwnber of reftrrab rtteived in eaeb of Daybreak's programmes In 2020fii Daybreak rec¢ived 105Qh of the llumber ofreferrals originally foreseen in its COntrts (107°/0 ' 2019120). D&ybreak and its paTthers have again demonstrat¢d 8r¢at Succe in 8¢nerating refetrals from social work$ and otb¢r professionals alld having them accepted by familles. 2. The number of initlal FGCS eonvened 695 initial FGCS were convened (573 in 20L9llO) from 900 r¢f¢rrals (756 2019120). This is a converslon rate of 77% (76% in 2019120). 3. The number of review FGCs conv¢Ded 104 wiew FGCS wer¢ wnvened (66 iti 2019120). 4. The number of chlldren who were the Subject of these meelings 1.323 thildr¢n were the subject of initsal FGC meetings (967 in 2019120). This is an averhge of1.9 children per meetin8 (1.7 in 2019120). 5. PArtntf8blp wlih famlues An average of 5.5 family m¢tnkn and friends attended an FGC (4.8 in 2019120). This is a very positive result COMp¢d tt) DY)r¢ traditional decision4[kill8 m¢¢liD8s. 6. Partnership with agencies An average of1.96 r¢fw¢rs alld oth¢r SUort provid¢rs attended FGCS (1.8 ill 2019120).
DAYBREAK FAMILY GROUP CONFEIIE REPORT FOR THE YEAR EN H2021 er achIevemts l. The DePartent for Education ¢onmiissioned Daybreak to roll oirt the model of FGCS developed with . Im)ovalion"Fund support to 22 tA)cai Authorities. This worf< started August 2019 and will wJnpl¢t¢ F¢bnJary 20T2. The experiencesin th¢se areas will b¢ Ds¢d for fither evaluation of the effectiveness of the model. 2. A follow up r4)ort conuDission¢d by D¢paTth¢nt for Educ10 "Fthity Group Conferences in p proceedings" (publish¢d NI8h 2020) on where the chtldren were 3½ years on from th¢ hu)ovation progTan]me commissioned by the D¢parttn¢nt for Educati found that '710A of FGC childTen lived with their family, compared to 430/0 of non-FGC Ghildr¢n'. 3. In a challengin8 y¢8r W¢ hav¢ been able to continue to provide our service to local Authorities through the use of R¢mot¢ FaEllily Group Me¢tin8s. Although not &s ¢ffective as a factst0-f FaD]ily Group Conference it ensures that fami]i¢s Gonlinu¢ to have the opportwiity to address the concerns of the Soclal Work. 4. We continu¢ to ¢ngag¢ with IThdon BoTougbs with a view to expand our work in the capilal aud aro , b¢nefiting from having abase in the city. 5. Our FGC tr8itting provxsAon continues to expand. 6. W¢ wntinue to have a presence outside the UK. We continu¢ to d¢Jiver our training in Pots (3¢mY and .. have provided training in Singapore. Daybreak receiv no forn1 complaints this year.
REAK FAmy GR CONFERENCES REPORT OF THE TRUSTEES FOR THE YEA Struclure, Govenunce and Management The charity is a charitable c4)mpany. limited by guarante4 estab]ished on 1° JUD¢ 1999. It is governedby a memoralldum.alld Articles of Association..Tr Jn¢mb¢rs have ¢h guart,tO ¢onliibuts such amoullt may be uire(4 not exCeing £10. in the.eventiof a winding up of the con)pany. t f Trustees Pottte1 Trustees may b¢ nominats¢ sought out or volJJnt¢er themselves for consid¢ration. Ch#ir of Trnstees and The Chief Executiv¢ will meet with pot¢nti81 Trustees and will then decide whether to invite the potential Trust¢¢$ to TThst¢¢s' m¢eting. Potenti81 Trustees c4n be voted on to the B08rd ofTrnste¢s by a maiorAty vote at a meeting ofTrnstees. Full Truste¢ status will occur once a DBS che¢k h&s been obtain¢d. TDJsteesretire,ty rotaiion over a threYe cy¢l¢. In accorda11 Wlth tli¢ Ao& a Trustee shall cease to hold offic¢ if hdsh¢ is abs¢nt without th¢ permissionof the Trustees from all theirm¢¢tings held within p10d of si¥ nwnths and that the Trustees resolve that hislhw office b¢ va¢at¢41 The Board of Trnstees has b¢eD very aotiv< with individual Trnstees tsking an interest in specific prOgran¢s in developing partlcular policies. This has significantty added to the vitslity gnd strength of the Boar(L Trnstee Induction dT TTUSte¢ induction is negotiated on an individual b&sis takjng into accoullt the new Tntstee's existin8 knowledge and Aence of FQCS and DaybTe4k. The Chi¢f Executive oversees this proces8. By the of lh¢ indudion proc¢s& th¢ new Tnlstee must be familiar with the followin8: The Valuffj %pOs¢ and Aim5 of Daybreak alld agree to swrt andpromot¢ th¢m. Th¢ r¢sponsibilities and liability of Dtybreak Truste¢s. The range attd content of th¢ k¢y Daybreak potici¢8. Th¢ operational strncture of the or8anisation and cor¢ New TnLth are encouraged to atteod sen]1 held by Fiander Tovell and othff orgallisations in order to famjknsc themselves with th¢ir r¢sp)nsibiliti¢s as Trustees. Ttustees must complete a Declaratioff of Int¢rests forni wheA'thw join w]d ea'ch y¢ar th¢ts.
DAYBREAK FAMtLY GROUP C NFERENCES REP RT OF THE TR D 3 1ST MARCH 2021 ,. isationai ture During 2020121 the TTUSt¢ts met approximatsly every three months to administer the ¢haTity. and moDitor and r¢vi¢w its poliGies. The Chief Executive is ap}nted by the TnEStees to manage the dty-to-day operations. The.lef Executive sits on the Board of Truste¢s but has no voting rights. The Chtef Ex¢¢utive is responsible for appointing the Senior Manag¢m¢nt Team who are r¢sponsibl¢ for th¢ day-t day operations of th¢ charity. Th¢ S¢nioT Management Team consists of Chief Executive Officer, Finall¢e Mana8¢r and Offic¢ Manager. Detsils of Tn ¢xpense4 related party trausactions and staffr¢mulleration are disGlos¢d in note 7 & 8 to th¢ R¢munet*ion of senior nw88as is r¢vi¢w¢d 8nnllaUy ia coniunthion with 8mkU818pprais81 ement Poli DaybT¢ak h&s ¢stablished a risk management policy wh¢wby all perceived risks that may impact the ¢harity are considered.. Systems or poli¢ies have been established to rnitigate those risks. As pwt ofth¢ risk mallagem¢nt policy a risk register has been establxshed and is ua * l¢ast annually to ensure that systems and controls 8re adequate. The risk r¢8iSter includes the risk of fraud. Covid- The Covid-19 pand¢n)ic has meartt t1 FGC t¢mporarlly cannot go ahead &$ fac¢-tOvface me¢tings. The facfrto-face d¢m¢nt of the meetings is a fimdamental part of ensuring that fallY members are collllllitted to the proces5 and ndersthd the implications of the responsibilities for the child that agre¢ to pt. In response to this Daybr¢ak hav¢ developed an alternativ¢ tn¢¢ting Led a'Remote Fnity Group Meetillg. via video conference. Although it Is not as ¢ffectiv¢ as a face•faC¢ FGC, it will continue to enw¢ that famili¢s hav¢ th¢ opportiwity to addr¢ss th¢ concerns of the Social W0er. This has enabled Daybreak to conttnue to meet the obIigaiions of its contracts. The charity As gratefid for the unstinting ¢fforts of its volunt¢ers who give their 5erYices on dLe Board of TnJste¢s gnd in relation to prOjt and administration work. W¢ ¢ontinuc to develop opportuDiti¢s for volunteers to participate in Daybre&k's WO and theii contribution ts highly valued Daybreak coniinues to deliv¢r.on its on80ing contraGtual committllents. backed by ahigh level of customer service. Our income from charitable activities for tb¢ year w&s £1.256,057. compared to income in th¢ pr¢vious yw of £1.063.642. We have reported a sluS of £265,887, compar¢d to a surplus last year of £175,514. The SUluS for 2020121 included £396.369 (2019120 £291.686) ofr¢stricted incotnq which was a 8fdnt from the D¢partm¢nt for Education. This grant is to ellable to Toll out ofthe Innovation Fund model of FGC to 22 Local Authorxties across Englan¢L
DAYBREAK FAMILY GROiJP CONFERENCES TRUSTEES F ST Daybreak continu¢s to deliver high quality leaming piogranyn¢s. training a¢tiviti¢s r¢mained at a relatively low levd with ¢ontinu¢d conc¢ntration on running our aCedited WUTS¢ for FQC coordinatOTS Sirtce becoming (in July 2010) a Regnised Centre of the Open College Network South East Rw'on (tradin8 as Loser L¢8rning Awards). We conlinue to s¢¢k opwrtUniti for tsining FGC staff in Local Authoiitieg with appropriats courses d¢S1¢d for th¢iT needs. The continued pressure oo Local Authorities to reduce costs inevitabty Presents or8anis&tional challenges which. thanks to the efforts of OUE loyal 9ndhard-wOIn8 staffj we are successfully u*eting. We aim to keep our costs and krg¢s as low &s possible for the b¢n¢fit of our custom¢rs and th¢ families we serv¢. Our efforts have had impressivo reIt8. Through the use of FGC& children hav¢ been 4iTted from Local Authority care and the consequential costs to Lo¢ai Authorities bave been avoideii Our SUCC¢ places D8ybr¢4k in a strong and unique position in the ma¢tplaCe &9 it tenders for fllrtber busin¢ss with Local Authorities across th¢ county. Dbreak is conllnitted to applying its fiuth to th¢ lfi]ment ofits obligatiODS as s¢t out in its Memor&ttdum and Articles for the benefit of the publi¢. After a diffilt f¢w years financially, the worfc con]nllssion¢d by the Dwrtsn¢nt for Educati¢)n to roll out Daybreak's tnnovaiion mod¢l aGross 22 local Authoritt¢s will allow th¢ tharity to r¢butld its r¢s¢rY¢s. Th¢ Trustee5 therefor¢ bolieve that Daybreak continues to be a Going Concern. Princi Th¢ principal fimding sources for the ¢hoTity are CUTr¢ntly contsct income from Local Authorities and grants. Opportunities for fimdin8 from alternative sourc¢s are nStantlY reviewed and'applications mad¢ wherever appropriate. Th¢ Trust hav¢ established aTescrves policy to ¢nabl¢ the tharity to managed efficitlY and to allow th¢ management sufficient lime to find new sources ofincome if 811 major pieces of work wete to cease. The policy is to hold unrestucted fiwds to a level that allows b¢hv¢en thre¢ and six months within to 8¢nerate new fimding and if necessary to instigate an orderly closure of the business. EXpSSed as a proportion of overhead costs for the coming yeor 2021122. this would rT¢S¢nt arequirement of Unr¢stri¢tI ofb¢tw¢¢n £91.(H)O and £182,000 (2020121 £91.000 - £182,000). The level of unrestricted operatiQ8 ¢xpendktLwe 15 monitored on all ollgoing basis througbout the year to ensur¢ that it nts the requir¢m¢nts of th¢ Res¢rv¢s Polioy. Th¢ R¢s¢ry¢s Policy is r¢vi¢wed annually by th¢ B08Td of Tntstees. The l¢v¢l of nStrICted fimds, after designated fund& at 31 March 2021 of £210,281 (£134.158 * 31 March 2020) meets the requirements of the Reserves Policy for the coming year. The Trnste¢s regularly review ljow to b¢st utslis¢ res¢rv¢s whilst giving &9r¢ful ¢onsid¢ration to the fact tbat D8ybreAk needs to access new fimding sowces for th¢ fjjture. However, cumtty this p)sition 8iv¢s Daybreak th¢ opportunity to continue to ¢xplor¢ new ways of lfillillg its obligations under its AOA for the benefit of the publi¢ and these aTe explored fiuther und¢r 'P13ns for Futur¢ P¢riods' below.
DAYBREAK F Y GROUP CONFERENCES PORT OF T R THE YEAR ENDED 3 1ST Plans for hture periods Our ¢urrent work mn]Y focuses on at-risk Ghildren and youllg people vu]n¢rabl¢ adults. plaDs for the futyT¢ . envisage ¢xpanding this service and also developing n¢w services. We will do this in order to broaden th¢ us¢ of FGC4 tbereby enabling moT¢ famili¢s and individuals to access FGCS and the b¢n¢fits that they bring. This will be implemented within th¢ broad framework of Daybr¢ak's strategic Plsn. More specific actAvities will include: Delivwing supprt to'Loc81 Authorities for implementation ofDaybr¢ak's Innovalion FGC model.". ' R¢tUTn to face-to.face Family Oroup Conf¢Tlre5 when it is safé to do so und¢r Covid 19 guid¢]ines. Tendering for FGC programmcs in ateas wh¢r¢ program1 are not cumtty managtd by"Daybreak. Applyiog for grant fiwds from ¢haTitable tru&S artd fowidatioiis. Providing le8miftg programm¢s and teclmical assistsnce to enable our expertise to b¢ transf¢rroJ to 8r¢&s whére Daybr¢ak Gannot delivu ¢ffectivdy itsdf. Expanding our training of FGC staff in Local Authoritics across th¢ county. Expandin8 our international tr&ining provision and othff involvoments. Exploring the intro(luction of FGCS in n¢w.wntsx W01n8 with Local Authorities to explore the use of Community Conferencing. io
DAYBREAK F ST MAR H2021 Stat¢ment of Thuteu, ResponBlbilid¢s The Trustees (who are also Direct¢)rs of Daybreak F,amily Group COnferC£S for the purp08¢8 of ¢4)P8Y law) are responsibl¢ for prep8ring th¢ Tste¢S. R¢port atLd the financial statements in a¢cordance with appbcabl¢ law and United Ktngdom Abxounimng Staudard8 (United Kmgdon) G¢Jx¢rally Ac A¢wunting Prarti¢¢). ., Company law requires the Trnstees to prepwe fjnancial statements for each financial year, whith give a and fair view of th¢ ste of affairs of th¢ ¢iwitabl¢ ClnpanY and of th¢ inwming resourc¢s and application of resource iDcludin8 the ino)me and expenditure, of th¢ charitabli wmpany for the y¢ar. In pr¢paring thes¢ fin8ncial statements, th¢ Truste¢s ar¢ rcquir¢d,to: s¢l¢rt suitable accounting poli¢i¢s and then. apply.thern.wnsist¢ntly' observ¢ the methods and principles in the Charities SORP. mak¢ judg¢m¢nt$ atkd ¢stimth that are rea8orLable and pwd¢nt" prepare the fjnancial statements on the goin8 concern basis ullless it is inappropriat¢ to pr¢e that th¢ Ghatitable ¢ompany will continue in operation. Th¢ Trustr¢s ar¢Sponsibl¢ fork¢¢ping ad¢quat¢ tillg r¢wrds that di5dos¢ with r¢&sonable accuracy at any l?m¢ .th¢ financial position ofthe charitable company and enable them to ¢nsure that the financial statements wmply with the Companies Act 2006. They are also responsible for safeguarding the &8set8 of the charitsble compatiy and hen¢e for tsking r¢&sonabl¢ stws for the prevention and detection of fraud and other irr¢gularities. , Each Trustee has confrmed that there is no information of which they are aware which is tElevant to th¢ audiL but of which tlLe audAtor is unaware. They have fillther cottfilmed that they have taken appropriate steps to identify such .r¢l¢vant infonnatÉ¢)n and to establish that th¢ audilor is awar¢ of su¢h.,inf4)rmatton. This r¢port has been prepartd in ac¢ord&n¢e with. th¢ spe¢ial provisions r¢latin8 to small companies within Part 15 of the Collwallies A¢t 2006. This was approved by the Board on Iclfril Zi and si8ned OD its behalf by.. Bullougty Chair of TSt¢c5 Geoff Millar(L Treasurer li
Ddependent Auditor's Report to the Trust¢¢s of Daybreak Famlly Group Conferences Opinlon We hav¢ audit¢d the financial statenmts of Daybreak Family Group C0nfrrenS (the '¢haritabl¢ compony.) for th¢ year etlded 31 March 2021 whith wmpEise the Statement of Finan¢ial Activitie4 Balance SheeL the Cash Flow ;, Statemont and note5 to the financial statwnenty including a sunjnw of significant accounting poli¢i¢s. Th¢ financial reportxn8 fratn¢w¢)A( that hlls been applied in th¢ir preparation is applicable law and United Kingdom Accounting ' standd& including Financial R¢pothig Stsndard 102 The Fin(m¢ial Reporling Stsndanl applicable in the UK and Republic ofIreland (UDit¢d Kingdom Generally Accepted AccountiTr8 Practi). This report is tnade sol¢ly to th¢ charitable company's tsu8t¢¢& &S 8 body. iti accord8nce.with Part.4 of the Charities . (Accounts and Reports) RegulatioJ)s 2008. Our audit work has beell undertaken so that w¢ might stht¢ to th¢ tsitabl¢ ¢ompany's trustees those matt¢rs w¢ are required to state to them in auditor's report and for no oth¢r puryx)se. To the , llest ¢xt¢nt p¢rmitted by law, we do not a¢cept or &ssume responsibility to allyone other thgm thc cknitable company | and the Charitable company's trustr¢s as 3 body,'for our audit work, for this report. or for the opinions we have formed. In our opinion the finallcial statanents.. . giv¢ a true and fair view of the stat¢ of th¢ ¢hatitable company'5 affairs as at 31 March 2021, and of its inwning .' tesources and application of resource4 includJn8 its income and ¢xp¢nditur< for th¢ y¢ar th¢n ¢nd¢d. h&v¢ b¢en ptoperfy prwed iii acwrdanrK with United Kin8doJn G¢n¢rnlly Ac£¢pt¢d Accounting Practice. and have been prepared in accordan¢¢ with the requirements of the Companies AeA 2006. BAsts for opinion W¢ conducteAJ our audit in awdattce with International Sthdords on AudRting (UK) (TSAS (UK)) and applicable law. Our responsibilities under those stalldayds ar¢ further d¢sibed in the Auditor's responsibilities for th¢ audit of the ', th18ncial statements section of our r¢porL We are independent of the oharitable compatLy in accordance with the ethical .' requirements that are relevant to our audit of the financial stateiiient5 in the UK including the FRC'S Ethical stan and we have fulfilled our Oth ethi r¢sponsibilÉties in accordance with th¢s¢ r¢quir¢mots. W¢ believe that the audit ¢vidence we have obtsin¢d is sufficient and appropriat¢ to wovide a b&sis for our opinion. CoDcluslons r¢lathi% to going cthicern We have nothing to report in respect of the followin8 nWteTS in relation to which the ISAS (UK) Iequire us to report to ' you where.. the trUSte&v' use of the golng concern of oceourtÉlng In thepreparallon of thefvauclal statements is not ppropriate," or the trustees have not diyclosed in théfthanclal sÉatemeAts any Idenlifled materlal Mncertaindes that may casl signiflcant doubt aboui Ihe charitabk compdfty's dblllty to contlnue ¢0 adopt the go8 Concern basLs of accoHnt¢ftgfor aperlod Of leasl twelve monihsfrom the date when theflrtanclal s¢a¢ements are authortsedlor Other Infonnr4tion The trustees are r¢sponsibl¢ for the other infornlation. The other infornlation compris¢s ihe information included in the trust¢¢s' annual reportl oth¢rthall lh¢ financial statements and our auditor's report thereon. Our opinion on the financi81 12
statemtS does not COV the Oth infonnation ¢xc¢pt to th¢ ¢xt¢nt.'othenvise explicitly stat¢d in our rq)OT¢ we do not ¢xpr¢ss any fotm of assuran wnclusion thereA)n. In ¢ODnKtion with our audit ofthe fmallcial statement8 our r¢sponsibi]ity is to read th¢ other information in doing so, ¢onsid¢r whether th¢ other infonnatiotl is nwterially incollsistent with th¢ fmancial stat¢m¢nts or ow knowledge obtained in the audit or otherwise appears to be materially misstate(L If w¢ id¢ntify suth materA81 inconsistencies or apparent material misstatement& we are required to deterniine whether thern is a material misstat¢m¢nt in th¢ financial statements or a material lljisstatement of the oth¢r Information. IC basa lin th¢ work we have perf¢)rmel we conclud¢ that th¢re is a rna1 misstatwn¢nt of this other informatioffj we are required to report that fact. We hav¢ nothing to report in this r¢gard. Matttrs on wbich we are required to report by txcepth•n We have nothillg to report in respect of the followillg matters in relation to which the Chariti¢s (Accounts and Rerts) Regulations 2008 requir¢ us to report to you i£ in our opinion: th¢ ioformatioll 8iven in.the ancial stst¢mcnts is inwnsist¢nt in aTry matsial r¢sp¢Gt with the trustees, report; or th¢ oharitable company has not kt adequat¢ accoullting r¢writs' or, the financial statements are not in a8reement with th¢ aoU1ng ¢[d$ andr¢ttuns' or w¢ bave not T¢¢eiv¢d all the inforn]ation Btid uplan&tiiins we require for our dit Re4ponsibilltles of tThstee4 As ¢xplained MO fiY in the trustees. responsibilities statement [set out on page 12]. the nte¢S (WI are also the directors of the clwitable company for the purposes of COJJUY law)are responsibl¢ for the pr¢paTion of th¢ finattcial slatements and for being satisfied that they give'a tru¢ and fair vi¢w. and for such int¢rnai control as the trustees deterniitie is ne$Sry to enable thepreparation of financial statements thatare free from mat¢rial misstatem¢nL whether (kn¢ to fraud OT error. In preparing the fancial ststement& the knJste¢s ar¢ ¥esponsibl¢ for &ss¢ssing the dwitabl¢ company's ability to continue &8 a going concern, disclosing, &8 apph'¢abl4 Dtter$ r¢lated to going concern and using th¢ going concern basis of accounting unless the ttust¢¢s ¢Ith int¢nd to liquidat¢ th¢ ¢hwitablg company or to ceas¢ operaÉion4 or hav¢ no realistic alternative but to do so. Audltor'8 responsibillti¢J for the 8udit of the statements W¢ hav¢be¢n appoint¢d as auditorunder section 144 ofthe Charities Act 2011 andTWrtinaccordanc¢with r¢gulations mad¢ undw sKtion 154 of that Act Our objectives are to obtsin reasonable assurnice ab)ut wh¢th¢r the financial stat¢m¢nts a whole 8re free from n*Aal misstat¢m¢nL wh¢th¢r du¢ to fraud or em)r, and to issue an auditor's r¢FOrt that tn¢lud¢s our opinion. Reasonable assurance is a high level of assuran¢A but És not a guarantee that all audit conducted in accordanc¢ with ISAS IUK) will always detert a material misstatement wh¢n it l$t$. NJisstatenwits arise from fray.d or prror and are considered nterIal 1£ individually or in the aggregate, they couldreasonably b¢ exp¢cted tt) influenee the economic decisions of users taken on the basis of th¢s¢ financial statements. Our approach to id¢ntifying and &ssessing the risks ofmaterial misstatement in resp¢ of iegularltieS, includin8 fraud and non-compJiaoc¢ with laws and r¢gulation4 was As follows: 13
The en8a8em¢nt paTther ensured that the engagement team ¢ollectively had the appropriate competence. capabilities and skills to identify or recognise nonrypcomplihnce with applicabl¢ laws and regulations. We Identified the laws and regulatiims applicable to the Charity througb di$$S1OnS with trustees and other mÈnagement, and from our conllnerciai knowledge and &xperience. We focused on sp¢¢ific laws and regulations wtEich we considered may hav¢ a dir¢rt mat¢rio1 ¢ff¢¢t on th¢ flllancial statements or the opcratxons of th¢ ¢ompany. includmg the SORP. Charities Act 2011, data protection. employment environD]¢ntal 8nd health and safrty legislation. We eSSed th¢ susceptibility of the charity's finGla1 statements to tterial misstatemenL including obknning an understallding ofhow fraud might occur, by.. Makin8 ¢nquiries of management as to Whe tbey nSidered tbere was susceptibility to fraud their knowledge of atha]. susp¢cted aud alleged fraud. Consid¢ring the internal controls An pla¢¢ to n)iti8ate risks of fraud and non-compliallce with laws and regulations. To address th¢ risk of fraud tlirou8h manag¢ment bi&8 aDd overrid¢ of control4 w¢: Perforni¢d 8n8lytsc procèthires to identify 8ny unusual or unexpected relationshtps. . T¢sted journal entiies to identify unusual tr8nsactions. Investigated the rational¢ behind gigttificant or unusual transactions. Tested a s8llwle of BACS paynmts to id¢ntify payments being made to unwKcted bank Ollts tn response to th¢ risk of iLTegularities and non-rA)mplian with laws alld regulation4 w¢ d¢sigo¢d procedures whiGh In¢lUd but were not limited to: Agrltig f¢tal stat¢ment disclosures to underlying SUPWTting docutnenlatioll. Reading the minutes of meetin8s of those charged with gOvnanCe. Enquiring of manw¢nt as to 81 and potential litigatioll alid ¢laims. Becau8¢ ofthe ltiht jitnttattons ofan oudil there is arisk that w¢ will not d&¢ct all 1ffegu1iI1eI inclu(liug thos¢ leadiD8 to amaterAai mi&tht¢mtjll Ihe finallcial ornon.wmpliance with rwlalion. Thisrisk increases the tsy)re that conw]iBnLY with alaw orrwlation ISrellVed from the events and tr&tsactionsrefie£ted in the fijclaI Statemty &swe willlK l¢s81ikely to aWe ofInsceS ofnon<onJpliattce. The rid( is alsA) gthE[eg1ttg itywlarities A further description of our responsibilities for th¢ audit ofthe fmancial statem¢nts is loc&ted on the Financial Reportsng , Council's w¢b$it¢ at: www.frc.or8.uklauditorsresponsibilities. This description fornis part of our auditor's report. Paul Mea¢her FCA (Senior Stathtory Awlltor) For on behalf of Fiandtr Tovell Liiwted Chartetred A¢eouDtsnts and Regktsred AudltOY8 Stag Gatss House 63164 The Av¢nue South8mpton S017 IXS 21 December 2021 14
DAYBREAK FAMILY UP CONFE TATEMEwf OF FINAN IALA THE YEAR ENDED 3 1ST MARCH 2021 ITURE ACCO Fwids Funds 2021 2020 Jn¢om¢ and eDdoJYments from: Chatitable arfiviti& 859.688 396.369 1.256,057 1.063ffj42 Investhi¢nt Jnconw ,. 990 319 Total 860.678 396.369 1,257,047 J.,Q63961 Re8ouree8 Exptnded Raising Funds 9,605 Charttable Actlvldes 766.690 206,605 973,295 872,026 Other 8.260 8,2fflb 8,135 Totsl 784.555 206.605 991,160 88&447 Net (Resources Expended)IIlleoMnlDg Re8ource8 76.123 189.764 26&887, 17&514 TAsfer between Funds (o) Net (Resour¢es Expend¢d)Iln¢omlng Rtsources #fter transfer betwet 76.123 189.764 265,887 17S514 Net Movement in Fund8: Fund ba18nces brougbt forward at Ibl Awil 2020 134.158 181.848 316,006 140,492 Fund bal8n¢es canied fonvsrd at 3111 Marth 2021 17 210,281 371,612 581,893 316,006 15
YBREAK FAMtLY GROUP CONFEiiENC BALANCE SHEET AS AT 31ST MARCH 2021. Notes 2021 2020 Flxed Assets Tangibl¢ Assets 13,466 14.040 Current Assets Debtors Cash at Bank attd in Hand io 183.437 954.728 176.526 373.682 1.138.165 550,208 Creditors: amounts fallhlg due Iviihin on¢ year li {513,702) (215,715) Net Current Aysets ' To¢41 Assets lus Current Liabilides 637,929 34&533 Cttdltors: amounts falling thit afttr more than one year 13 (5.325) (1.119) Prowisions for llablLlde8 4Dd cb4rg 14 (50.711) (31,408) NetAs$ets 581.893 316,006 Unrestricted Funds Designated funds Geneval unrestri¢ted thndy Restricted Funds 21 210.281 371.612 134 158 134,158 181.848 Totsl Funds 17 581.893 316,006 These finan¢iai stat¢ments have been prepar¢d in rdance with the special pTh)visions of Part 15 of the Compaui¢s Act 2006 relating to all ¢ompani¢s. The financial statements (on pages 15 to 27) were.appTov¢d by the trustees on their behalf by.. IG)ILILI and siglled on M&x Bullollg Chair of Trnste¢s Geoff Millard Treasur Company R¢ on No. 3780726 16
DAYBREAK FAMILY GROUP CONFERENCES CASH FLOW FOR THE YEAR ENDED 31ST MARCH 2021 Cash flows from operating 4¢tlwitie8: Net cash provided by oper4thig a¢thitl¢s Cash flows from Investing xetivi¢ies nterest received Purclwe of Equipment 589,725 265.482 319 (9,669) Net tasb provlded by investitig activities (8.679) 319 Cash flows from kncing Aetivitits Net Cash provlded by financing activitie$ Change in eash and ¢98h qulvalents In the reporting period 581.046 265.801 Cash 4Dd c48b ¢qulvalents at the beginnlng of the reportlDg perfod 373.682 107.881 Change in e8sh gnd cash ¢quil¢llts du¢ to ex¢hange rate mov¢m¢nts Cash and cash equivalents at the end of the reportlng perfod 954,728 373.682 Reconclllation of net iti¢omt1(pendIture) til nrt cash kn fr(mi optr8tillg a¢tlvitie8 Net illcomeJ(expenditUTe) foT th¢ r¢porting puiod (as p¢r th¢ statun¢ot of fillGial actkvities) 265,887 175.515 Adjusted for: Depreciation ¢g Dividend4 interest and rents from investments (tllcreaseVde¢rease in debtors Increasel(decr¢as¢) in creditots 10.243 (990) (6,91 l) 321.496 8,668 (319) (45.267) 126,885 Net ¢8sh provlded by opernthg a¢tlvAiles 589.725 265.482 Anatysis of ta8b and cash equivalents Cath in hand Notice deposits Oess thall 3 months) 954.728 253.413 120.269 954,728 373.682 17
AK FAMILY GROUP NFERENCE ES FORMtNG PART OF THE FINANCIAL STATEMENfs FOR THE YEAR ENDED 31 MARCH 2021 ACCOUNTING POLICIES The principal accountyng poli¢i¢s are summrri5ed below. The accounting p)licies have been applipAI Isist¢ntly throughout the year alld in th¢ pr¢cedin8 year. vention Th¢se aountS have been prepar¢d in awordanc¢ with FILS 102 'Yhe Finartcial Reporting Standard appllcable in the UK and Republic of Irdand" ("FRS 102,), -Accounting and Reporting by Charities" the Stst¢ment of Recommended PrActice for charities applying FRS 102. the Companies Art 2006 and UK Generalty Accepted Accounting PractiLY as it appli¢s from l January 2015. The olwltable company is a Public B¢nefit Entity &$ defined by FRS 102. The accounts ar¢ prepar in sterlings which is the fiinctional curr¢n¢y of the charitable (ally. Monetary auwunts in these fjnancial stateMts aT¢ Iound¢d tt) the nearest £. Th¢ accounts Ie been prepared on the historical cost convention. The principa] accounting policies adopted are set out bel¢)w. b) The chaTity is a company limited by guarantee. The memb¢rs of th¢ company ar¢ th¢ trustees named on page 3. In th¢ cv¢nt of the charity being wound up. th¢ liability in respect of the guarante¢.is limited to £10 per m¢mb¢r of the charity. The Tegistered offic¢ of th¢ Lty is detsiled on page 3. concern Working in a StOr wh¢r¢ fimding continues to be tigh( D&ybr¢ak wntinue to apply.for altentIve sources of nding and reduce costs wh¢r¢ n¢cessBry. This will enable th¢ ChItable company to wniinu¢ to provide Local Authoriti¢s with the best possible servic¢ with the limited fimds avaiIable. The Covid-19 panden]ic has meant that Famity Group Confwences t¢MTllY Catmot go ahead &8 faceTtOv face IDe¢tings. The Face to F¢ ¢l¢m¢nt of the meetitigs is a fundamental part of makin8 swe tbat th¢ fwnity meD]bers are wnllnitted to the process and undersland the implications of the responsibilities for the child that they a8 to undertake. However. Daybreak have taken the decision to implement an alt¢rnativ¢ 'Remot¢ Family (Iroup Meetin8. via video conference to ensure that Famili¢s continue to have th¢ opportlty to address th¢ concenLS of the Social Work¢r. At the time of approving th¢ account& the ttvstees have are&sonable exp¢¢tstion that the ¢haTitable company has adequate r¢sow¢¢s to ¢ontinue in operational existence for the for¢s¢¢&bl¢.fvtur¢. Thus, th¢ ¢hartt8bl¢ company wntinu¢s to adopt the goin8 conwn basis of aw)unting in prep8rmg the accounts. 18
DAYBREAK FAMtLY GRO CONFERENCES NOTES FORMIN 31ST MARCH 2021 YEAR ENDED d) Unr¢strict¢d fund&are available for use at the discretion of the trnste¢s in furthernce of th¢ 8¢neral objeotiv¢s of the dtority and which have not been designated for other puryxyses. Desiwted fimds comprise.funds which Ilave been set aside at the discretion of the Inths ftir specific purpos. The pU)seS and use5 of the designated funds ar¢ set out in the not¢s to th¢ accounts. Restiict¢d fid8 are to be used in aCrdL* with specific restrACtions imposed by donoTS or which hav¢ be¢ll raised by the clwÉty for particular purpos¢s. The cost of raisin8 and administerAn8 such fimds ar¢ tharged .against the specific funiL The aim and use.of each restsirted fund is set out in the notes.to the fjnallcial statements.. . All incoming T¢sources ore r08n1$¢d wbffl th¢.charity is 1¢8alty ¢ntitled to tbe income and the amount ¢8D be quantified with reasonable accyrw. The following splfi¢ poli¢ies are appli¢d to partilar categories of in¢om¢'. Grnftt4 including fjov¢rnment fjrants and contracts, wh¢r¢ ¢ntitl¢m¢nt is not conditional on th¢ ddiv¢ry of a specific roMl¢¢ by th¢ charity. ar¢ rwnis¢d Wh th¢ ¢hgtity b¢wm¢s unconditionally. ¢ntitied to the Incoming resourc¢s from including gov¢rnm¢nt grants and contract& where rdated to p¢rfoni)an¢¢ and specific deIAverable4 are accounted for & the charity earns th¢ right to wnsid¢rntion by its.p¢rfornMI¢¢. Inwmc is d¢ferr¢d when thc monies being paid over are wifically degnated for a tUre time period. Donated seThices 8nd facilitseg are in¢iud¢d at Ihe value to th¢ ¢harity where this w b¢ quwtified. No
mounts ate Includ in th¢ financi stateyn¢nts for s¢ryices donated by volunteers.
tnvesiment incom¢ is includ] whffl r¢ceivable. Expenditure is recogni8¢d on an awru81s b&sis &8 a liability is ]nGu¢d. Exp¢nditur¢ inGhtdes¥ny VAT which cartllot be fidty recovere(L and is reported as pth ofthe expenditure to which it relate Costs of 8en¢rnlin8 funds compise the costs associated with submitilns app]Acations for new fimding. Charilable expenditure wmprises those costs incurred by th¢ charAty in the delivery of its activiti¢s and services for its ben¢ficiaTies. It includes both costs that be allocated direcdy to such adtvities and those costs of an indirect natUT¢ ne¢¢ssary to support tha]L All $ts are allwat¢d between the expenditute categories ofthe Statement of Financial Activities (SOFA) on a basis dyi8n¢d to refle& th¢ us¢ of the resource. Costs relatin8 to a particular aotivity or¢ allwat¢d directly with the exception of the cost of fund raising which has been split as a percentage of the 8en¢ral staff costs and ¢xp¢ns¢s withhn th¢ Supwrt Costs category. Orgatiisalional overheads are allocated direcdy to In ov¢rh¢ad Cost c¢ntr¢. The individual projects mak¢ a Contribution kn cov¢r costs by way of a transfer. The details ar¢ set out in not¢ 5. 19
DAYBRIEAK FAMILY GROUP CONFEBENCES OTES FORMING PART 31ST MARCH 2021 R THE YEAR g) Fixed As Tangible fixed assets ar¢ slated at cost less aécumulated depreciatxon. Assets Costing l¢ss than £500 are not capitslised. D¢pT¢ciation is provided at rat¢s ¢alculated to write off the cost of each asset on a strai8ht line . blS ovw its expected usefvl noMiC life whigh in all cases is estinted at 3 years. h) airnient At eaoh reporting end dat¢,'th¢ ¢h8titsbl¢ wmpany reviews the canyin8 amounts of its tangibl¢ alld intallgibl¢ ass¢ts to d¢t¢Tmine whether there is any indication that those &ssets have suffered an impairment loss. If any such indication existy th¢ T¢wverdble atnount of the asset is ¢stimated in order to detennine the extent of the ij)wairnlt loss (if 8ny). ' Trade. and other debtors arc recOgniat the settlement amount due after any trad¢ discouat off¢red. Pr¢payments are valued at the amount prepaid net of any tradc'diswunts due. . i) C&sh and c&8h uiv C&sh and equivalents includ¢ cash in dq)osits held at call with bank& other short-tern] liquid investments with original matillities of three months or l¢s8 and bank ovenjrafis. Bank overdrnfts ar¢ shown within browIng8 in current liabilities. k) £¥Ati eljitors are reco8nis¢d wher¢ the charity has a present obligation r¢sulting from a past event that will probably result in the trdnsfer of fimds to a third paty and the amount du¢ to settle the ob]igation can b¢ measured or estinted Teliabty. Creditors at¢ noTinally recoglltsed at their settlement amount after allowins for ': any trade discoubts due. i) Finatici81 ill The tt only h&s finan¢iat &ssets and financial liabiliti¢s of a kind th* qualify. as basic financial instruments. Basic [anCial instruments are illitially recogllised at tranStiOn valu¢ and subs¢qu¢ntly mwuTed at their s¢ttl¢ment valu¢. .. os The Gbarity contributes to either an employe¢'s individual pension plan or to a stakeholder p¢nsion sGb¢me which Daybreak administers on.behalf of its employees. Expendithre is charged on an Accrnais basis in . a¢dance with the employee's ntrt.0f ¢mployment. Rentals payable und¢r OperIll8 le&8es are char8od against incom¢ on a straight lin¢ bwis ovw th¢ ptyiod of the lease. 20
DAYB AK FAMILY GROUP CONFEREN NOTFS FORMrN 31ST MARC 2021 AR ENDED Provisions ar¢ TOgnIsed wh¢n the charAtabl¢ wmpany has a l¢gal or constructive present obligation as a result of apast evenL It is probable tIt the charitable compally will be required to settle tIt obligation and a reliable estimate can be made of the amowit of the obligation. The amount recognised as a provision is the Ixst ¢stinThte ofth¢ consid¢ration requir to setde th¢ present obligatiott at the reporting end d8t4 taking itito account the risks and uncertainties surtolwdin8 the obligatio Where the effect of the time value of money is material the amount expected to be required to settle th¢ obligation is recognised at PT¢s¢nt valu¢. Wh¢n aprovision in me&sured at pres¢nt value the unwinding of the discount is recognised as a fjnance st in n& incomel(expenditure) in the p10d kt ar1. Th¢ cost of auy wiu%d holiday entitlement is T18¢d in the period in which the ¢inployeè'$ services are r¢G¢iv¢d. Termin&tion benefits are rognised immediatety an expense whthe charitable company is demonstrabty on]mitt¢d to t¢rminat¢ th¢ employment of au ¢mploy¢¢ or to PTovid¢ terniination b¢n¢fits. Payments to defjned contrAbution rel1t benefit schetues are charsed as expensc th¢y fall due. AND EMENT There were llo k¢y estimts or judg¢nThts that would matrrially affect th¢ aw)imts. GRANfS AND corrfrK4CTS Tptal Total 2020 Income arising from the Provision of Family Group Conferences alld related a¢tivities 1.256.057 1.063,642 R¢pr¢s¢nted by: Restncted Inc4)me u]triCted In¢om¢ 396.369 859,688 291.686 771.956 21
AYBREAK F NFERENCES NO FORMING PART OF THÈ FINANCIAL ST 31ST MAR H 2021 R YEAR ENDED ' Totsl 2021 Total . 2020 Defeed tncome b/fvid . Incom¢ received from GOVernmt (3rants Amount released to incom¢ D¢f¢rr¢d Illrn¢ c/fwd 111,395 581,683 (396.369) 296,709 403.081 (291,686) 111.395 F]mding received from the Dep8rlment for Education to fither test the Innovations FGC pro8ramD]¢ 0$S 22 ,. local authorities. The original Innovation grant was to test the eff¢ctiv¢n¢ss of d¢liv¢ring FGCS to families in receipt of a letter of prprocs. Due to DtE prwedures the full grant was paid in thll during the ffftt 2 y¢aTS of the'3-ye&r project. TO AL RESOURCES EXPENDED Total 2021 Total 2020 Costs dlre¢lty 4llo¢ated to ft¢tiiitie8 Stsff Costs and &xp¢nses Cost of family meelings Evaluation and rese4rch Office costs Audit fees Trustee & re8ulatory 316.277 394,571 256,243 358.758 4,522 8,260 4.522 7.942 193 Support costs to which the proi¢¢ts make 4 colltributlon G¢neral staff wsls & exp¢nses Office Lx)sts LK8al & professlonal Bonk charges Insurance Depreciation 191099 54,744 7.873 656 1.915 10.243 165,717 75.851 7.534 750 2.269 8,668 Total Resources expended 991,160 888.447 R¢present¢d by: Restri¢t¢d Expenditure UDrestrACted Exp¢nditur¢ 206,605 784,555 109,838 778.609 991.160 888.447 22
DAYBREAK FAMLY ONFERENCES NOTFS FORMIN 31- MARCH 2021 TATEMENfs F R THE YEAR ENDED NET INCOMING RESOiTRCKS FOR THE 2021 2020 Total Resources expendedinclude: Avditors, Fees: Audit Other Services D¢prrfiation 8,260 1,656 10243 7,942 1.656 8.668 STAFF COSTS 2021 2020 Wages and SalarÉ¢s Social s[Ity costs Pension costs 433.613 42.739 29.684 338,866 33.189 26,189 506.036 398,244 Total remuneration 8nd b¢nefits of Key Management Personnel was £128,955 12020 £.144,254). One employee received emolwnellts of nkn)re than £60,(K)O p.& ..The aver&ge monthty number of employe¢5 dillg the year was 14 (2020- 18) 2021 2020 Full Time Staff Part Tim¢ staff Fllll Titi equivalents 12 14 The charlty contsibuted to a stakeholder pension scbemes for 15 (2020- 18) m¢mbers ofsts Contiibutions outstanding at the balall sh¢rt date were £2.911 (2020- £3,170). TRUSTEE REMUNERATION RELATED PARTY TRANSACTI Ns No TnteeS received ally remuneralion during the year whilst in office (2020 - £nil). No TThstee8 (2020- 2) received rein)bursem¢nt of travel and acconvnodation expense& No TTUSt¢¢ or oth¢r p¢rson r¢]aknl to the Oh]ty had any p¢rsonal.int¢T¢st in any contrart or trS¢tiOn entered itito by Ihe ch8fAty. 23
DAYBREAK F CONFERENCES NOTES FORMING PART 31ST MAR 02 F THE FINANCIAL S R THE YEAR ENDE IBLE FIXED ASSETS tan offi men At 1st April 2020 AddAtions Disposals 17.029 9.669 (17,029) 21.060 38,089 9,669 (17.029) (o) At 31• Marth 2021 9.669 21.060 30.729 At 1° Apiil 2020 ch8¢ for year DI4salS 17,029 3.223 (17.029) 7.020 7.020 (o) 24,049 10,243 (17.029) At 31SI March 2021 14.040 17,263 at 3 iyt March 2020 14,040 14.040 at 31*March 2021 6.M6 7.020 13,466 Jncluded in th¢ abov¢ are assets held under hir¢ purch&se contracts with net book volue of £6.446 (2020 - £0) d¢pr¢Giaion ¢harg¢d in th¢ year of £3,223 (2020 - £1.649). Software Developm¢nt is a Management InfornwtiOEL System that has been developed and went live in Apkil 2019. Thks As b¢ing dwciated over 3 years in )rdance with the T8llgibLe Fi%ed Assets hCCOUlltin8 policy. io. DEFfoKS 2021 20 Gr'allts and Conts7ds'R¢¢eivable Pr¢payments & accrued in¢ome 177.042 6.395 163,648 11878 183.437 176.526 24
DAYBREAK FAMtLY GROUP CONFERENCES NOTES FORMtNG PART 3 1ST MARCH 2021 F THE FINANCIAL STATEME ii. WITHtN ONE YEAR 2021 2020 TaxatAon and Social Securlty Costs Net obligattons w]der hire purch oontracts Other Creditors Accruals and DefetTed Incortt¢ 16,67.7 1.935 42.174 452,916 11.373 2.245 41.704 160.393 SI3.702 215,715 N¢t obJA8att'ons under hire purchase Contracts ar¢ se¢ur¢d on thc assets ¢Olle 12. FERRED INCOME Deferred income comprises monies received iti advance for activities that are 4)ecified to tak¢ pkn in a thtur¢ ac£ountin8 p70d. Balwlrx as at l April 2020 Amount rel to illcomin8 resources Amoullt defeed in year 140.268 (140268) 430.804 Balance as at 31 Mch 2021 430,804 13. CRED FALLING DUK FfER MORE TIIAN ONK YEAR Ne¢ oblig4th)n8 wmler htre pur¢h4s¢ ¢ontra¢ts 2020 Repayable within one year R¢payabl¢ within on¢ and five years 1,935 5,325 2,245 l.l19 7,261 (1.935) 3.364 (2245) ]ncluded in liabilities falling due within one year 5,325 1,119 Net obli8atAons wider hire purd]Lq¢ contracts 8re secured on the assets WlLYrne<L 25
AK FAMILY UP CONFERENCES NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31STMARC 2021 14. PROVISIOIYS FOX LIABILITJES AND CHAR Balanc¢ as at 1st April 2020 Amoutlt r¢le&s¢d to incoming resources Amount pmvided in year 31,408 (31.408) 50,711 BalanGe as at 3111 March 2021 50.711 Th¢ Provision relates to family group conf¢r¢nc¢s and SoCIated work that h&$ been ommissioned prior to the year d. Th¢ ¢xact cost of ¢a¢b family meetillg can vary and th¢ provision is cal*¢d using best estinmtes. 15. FINANCIAL Com[[[mENTs At 31 March 2021, th¢ charitabl¢ company was con)mAtted to makin8 th¢ followin8 payments un non.caaG¢llabl¢ op¢r8ting leases. 2021 2020 Owating le8 which expire: , Less t1] l yth B¢tw¢en 2 alld 5 years Over 5 years 1.307 1.307 .1.307 Total op¢ratiDg lease payments in the year were £9,114 (2020 £9,114). 16. 2021 2020 Carry anwwit of financial ass&&' .Debt instruments measured at atnortised cost 1.131.770 537.330 Carry anuTht of financial liabilities: Measured at amortis¢d cost 47.9112 43.617 26
NFERENCES NOTE FORMIN 318T MAR H 2021 PART F THE FINANCIAL STATE 17. VEMENf IN At lit Apii12020 At315t Trnnsf¢rs Marth 2021 Notes Inm¢ Expenditure Restri¢ted FMndJ: Deparlment for Edu&ition &ant 17.1 181.848 396,369 (206.605) 371.612 Totsl Restrlcted Fun4ts 181.848 396,369 (206.605) 371.612 UnresÉri¢ted Funds Designtht¢d Funds 134,158 860.678 (784.555) 210.281 Total Funds 316,6 1.257.047 (991.160) 581.893 Atl" April 2019 At3111 Transfers Marth 2020 Notes Income Exp¢nditu Re8tri¢ted Funds: Education Grallt 17.1 291.686 (109,838) 181,848 TO Restsicted Funds 291,686 (109.838) 181,848 Unrestricted Funds Deslgnated Funds 140,492 772.275 (778,609) 134,158 Totsl Funds 140,492 1.063,961 (888.447) 316,006 17.1 Grant from th¢ D¢partmettt for Educalioll to implenlent the role out of the Innovalions mod¢1 of FGC to 22 Local Authorities across the England. 27
DAYBBEAK FAMELY GROUP CONFERENCES TES FORMIN 31ST MARCH 2021 PART THE FINAN IAL TATEMENfs F R THE YEAR ENDED 18. ANALYSIS OF NET ASSETS BE Unrestiictsd Funds Rcstrxcted Funds Fund balances at 3 ijt March 2021 are repres¢nted by: Tangible Fixed A5S¢ts Net Current Assets Creditors due after moTe one year Provisions for liabilities and charg¢s 13.466 252.851 (5.325) (50,711) 13,466 624.463 (5,325) (50,711) 371.612 Total Net Assets 210.281 371.612 581,893 Unr¢stricted Funds Restricted Fullds Totsl Fund balances at 315t March 2020 are represented by: T8ngible Fixed As8ets Net Cury¢nt A&s¢ts Credltors due atter more than one year Provistons for liabilities and ¢harg¢s 14,040 152.645 (1.119) (31,408) 14.040 334,493 (1.119) (31,408) 181.848 Totsl Net Assets 134.158 181,848 316.IX)6 28