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 InTorn￿th Daybreak Famkly Group Confr[r￿Ge¥ 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 Ex￿lltive 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 ￿t￿res. 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 resp￿t. 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$s￿latIOn ("AoA"). was to b¢n¢fit th¢ public by promoting the protection of cbildrw youn8 people and adults. In particular its Aims were.. a) to set up and mointsin a F￿lty Group Conference ("FGC') faciltty to assist ¢hildr¢n, young people and athdts in :, dang¢r. suffenllg or being abused physically. s¢xually or mentslly or whose social conditi¢)ns are such that they require i support to them and their families to make effeotive decisi¢)ns for th¢nwlv¢s. b) to benefit the COD￿U￿1ty with a view to enhancing the Tesponsibility of such childr¢n. young peopl¢ and adult4 their fan)i]ies and extended network4 enricbing famity life and undertaking any eharitable puryx)ses for their benefit. c) to advance the education of the commwty by improving the skills and Imowledge of FGC and other related praCtAtiOn¢￿ through the provision of tr&iDin8 program￿$ W0￿shopS 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. F￿SUring 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¢¢t￿l 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 a￿ls$ 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 V￿IDerable adults who ar¢ th¢ subj¢ct ofthe faTals we receive. However, benefits extend to the i]]]m￿lIate 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 COntr￿ts (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 SU￿ort provid¢rs attended FGCS (1.8 ill 2019120). DAYBREAK FAMILY GROUP CONFEIIE REPORT FOR THE YEAR EN H2021 er achIevem￿ts l. The DePart￿ent 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 Educ￿10￿ "Fthity Group Conferences in p proceedings" (publish¢d NI8￿h 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¢m￿Y and .. have provided training in Singapore. Daybreak receiv￿ no forn￿1 complaints this year. REAK FAm￿y 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 exCe￿ing £10. in the.eventiof a winding up of the con)pany. t f Trustees Pot￿tte1 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 thre￿Ye￿ 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 ￿p￿10d 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 u￿a * 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 fa￿llY 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 F￿nity 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 W0￿er. 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 prOj￿t 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 s￿￿luS of £265,887, compar¢d to a surplus last year of £175,514. The SU￿luS 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 aC￿edited WUTS¢ for FQC coordinatOTS Sirtce becoming (in July 2010) a Re￿gnised 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-wO￿In8 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 re￿It8. Through the use of FGC& children hav¢ been 4iT￿ted 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. D￿break is conllnitted to applying its fiuth to th¢ l￿fi]ment ofits obligatiODS as s¢t out in its Memor&ttdum and Articles for the benefit of the publi¢. After a diffi￿lt 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 effici￿tlY 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. EXp￿SSed as a proportion of overhead costs for the coming yeor 2021122. this would r￿T¢S¢nt arequirement of Unr¢stri¢t￿I 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 n￿ts 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 ￿n￿StrICted 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 m￿n]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¢T￿lre5 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 W0￿1n8 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 COnfer￿C£S for the purp08¢8 of ¢4)￿P8￿Y law) are responsibl¢ for prep8ring th¢ T￿ste¢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¢ st*e of affairs of th¢ ¢iwitabl¢ Cl￿npanY 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 T￿St¢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 C0nfrren￿S (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 ' stand￿d& 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¢s￿ibed 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 go￿8 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 statem￿tS 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 rna￿1￿ 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 Re￿rts) 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 k￿t adequat¢ accoullting r¢writs' or, the financial statements are not in a8reement with th¢ a￿oU￿1￿ng ￿¢￿[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￿ fi￿Y in the trustees. responsibilities statement [set out on page 12]. the *n￿te¢S (WI￿ are also the directors of the clwitable company for the purposes of COJJU￿Y law)are responsibl¢ for the pr¢paT*ion 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￿$S￿ry to enable thepreparation of financial statements thatare free from mat¢rial misstatem¢nL whether (kn¢ to fraud OT error. In preparing the f￿ancial ststement& the knJste¢s ar¢ ¥esponsibl¢ for &ss¢ssing the dwitabl¢ company's ability to continue &8 a going concern, disclosing, &8 apph'¢abl4 D￿tter$ 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 n￿terIal 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 i￿egularltieS, 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 fin￿Gla1 statements to t￿￿terial 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 ￿Oll￿ts 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: Agr￿ltig f￿￿¢tal stat¢ment disclosures to underlying SUPWTting docutnenlatioll. Reading the minutes of meetin8s of those charged with gOv￿nanCe. Enquiring of manw¢nt as to ￿81 and potential litigatioll alid ¢laims. Becau8¢ ofthe ltih￿t jitnttattons ofan oudil there is arisk that w¢ will not d&¢ct all 1ffegu1￿iI1eI inclu(liug thos¢ leadiD8 to amaterAai mi&tht¢m￿tjll Ihe finallcial ornon.wmpliance with rwlalion. Thisrisk increases the tsy)re that conw]iBnLY with alaw orrwlation ISrell￿Ved from the events and tr&tsactionsrefie£ted in the fij￿claI Statem￿ty &swe willlK l¢s81ikely to aW￿e ofIns￿ceS ofnon