DAYBREAK
Annual Report and Accounts
2023-2024

Contents
Joint Statement..........................................................................................................................
Objectives, Purpose & Key Activities.........................................................................................
Achievements and Performance..............................................................................................
Contract Delivery.......................................................................................................................
A year in numbers....................................................................................................................10
Tralning.............................................................................
.11
New Projects............................................................................................................................ 11
Case Study One........................................................................................................................15
Case Study Two........................................................................................................................ 16
Case Study Three .
.17
Achlevements Against Plan......................................................................................................18
Future Plans ..................................
.19
Flnanclal Revlew.....
.20
Financial Review.......................................................................................................................21
Governance...................................................................................................................................23
Structure, Governance and Management...............................................................................24
Statement of Trustees Responsibilities .
.26
Report of the Independent Auditors to the Trustees of Daybreak FGC..................................27
st
Statement Of Flnancial Activities For The Year Ended 31 March 2024.................................31
Accounts..................................................................................................................................31
Legal & Administrative Information
..48

Joint Statement
Social connectivity is what society is built on, it supports us to be healthy, feel
valued and heard. It helps us overcome challenges and problems. However,
we often forget that our connections can help us, or we feel, for whatever
reason, unable to ask for that help. Participating in a Family Group Conference
(FGC) enables people to reach out in a safe and supported way to ask for help
and to use the skills, experience and support of that network to help them
address and overcome any issues they may be facing.
Part of our strategy is to bring FGCS to a wider
audience outside of Children's Social Care where
they are predominantly used. We have spent the
past year beginning to learn and understand
where people think an FGC could be helpful. We
have engaged with organisations working to tackle
homelessness, in the arena of mental health,
supporting young people and their families around
education, hospitals and those working in criminal
justice.
Feedback shows that an FGC would bring added value and be helpful in many situations. We
also ran a survey, Problem Solving Your Way, to which 171 individuals responded with over
70% saying they would consider an FGC if it were available to help them navigate a variety
of challenges they are currently facing.
Internally we have been working on improving efficiency, ensuring that our policies,
processes and procedures are fit for purpose and provide a solid base from which to deliver
our services. We have enjoyed the first full year of having a Chief Operations Officer {COOI
as well as a Chief Executive Officer {CEOI; this has really helped us focus on ensuring that we
are delivering Services that are of the highest standards, as well as paying full attention to
quality assurance and the sharing of good practice.
We have made good progress in collecting and analysing feedback from FGC participants,
although we still have further improvements to make to ensure the feedback we receive 15
meaningful and acted upon. However, it is wonderful to
see that the feedback we are receiving is overwhelmingly
positive from children, young people, friends, family and
professionals.
DAYBREAK
We continue to enhance our team, and this year created
a Fundraising and Marketing Manager role. This role has
had a significant impact on how we present ourselves to
wider audiences. We now feel that we have a clear
identity that is engaging and accessible. it has raised
Daybreak's profile, and we are beginning to see greater

engagement with our work from a wider audience. We have also increased our staff team
and network of Independent Coordinators who bring such variety of experience and
expertise to their role5, and to our quest for continuous improvement.
Whilst we still have a deficit at the end
of the financial year, we believe that
the Trustees, approach to investing in a
COO, Training Manager and Fundraising
and Marketing Manager is having a
positive effect. Ou r deficit is less than
the previous financial year and the
investment has supported us to begin
to diversify our income and to raise our
profile with a wider audience. We know that there is still a lot to do, but we are confident
that our decisions are sound and will deliver the desired outcome5.
We would like to thank all our employed staff, Independent
Coordinators and Trustees for their hard work and commitment over
the past year. It is that commitment and hard work that ensures
Daybreak makes a difference to those who participate in our services.
44r*JlJ
Debbie Burns, CEO
Eleanor Emuss, Chairman
li¥

Objectives, Purpose & Key Activities
Vision and Mission
Vision
A world where 'families' and communities work together to make decisions and solve
problems affecting their lives.
Mission
By engaging people with their wider networks, we aim to help them make informed
decisions that improve their quality of life.
Our Values
We are Professional: We act with integrity and are transparent in our actions. We
are reliable and care about our responsibilities. We hold ourselves to account and
take responsibility for our actions, using experiences as opportunities to learn and
grow. We are dedicated and committed to making a difference through all that we
We are Respectful: We do not judge others and are inclusive, celebrating and
embracing our differences. We actively listen to and value opinions and ideas equally
because we know that thi5 supports our learning and strengthens the difference we
make.
We are Trustworthy: We are dependable and can be counted on to do what we say
we will do, building genuine relationships with others to achieve this.
Purpose
Our purpose as set out in our governing document is to:
To set up and maintain a FGC facility to assist children, young people and adults in
danger, suffering or being abused physically, sexually or mentally or whose social
conditions are such that they require support to enable them and their families to
make effective decisions for themselves.
To benefit the community with a view to enhancing the responsibility of such
children, young people and adults, their families and extended networks, enriching
family life and undertaking any charitable purpose5 for their benefit.
To advance the education of the community by improving the skills and knowledge
of FGC and other related practitioners through the provision of training programmes,
workshops, conferences, consultation and advice.

Our Core Aims
Harness the power of families and communities to solve problems.
Empower people to proactively engage in decisions that affect them.
Champion the voice of children, young people, and adults who might otherwise
remain unheard.
Activities
This year we have predominantly delivered our core aims through the provision of FGCS in
the Children's Social Care arena. We bring people together to enable them to problem-
solve, make decisions and choose what action5 to take to move forward, be safe, and
th rive.
A FGC is an opportunity to bring a support network together. The group works together to
create a safe plan of action to help resolve challenges.
What makes a FGC different?
It is independent. Our Coordinators are neutral. They are not from a professional
body. They aim to empower a family to create their own solutions.
They are family-led. The process is voluntary. The key decisions about the Conference
are made by the family. The family agrees the plan together using information from
professionals to help them.
Everyone's voices are heard. The process allows for everyone to have the chance to
share their views. Children, young people or individuals who the FGC is aiming to help,
are able to share their wishes.
FGCS can be used in a wide range of situations. A FGC is useful to resolve a challenge with a
proactive plan.
Often, they are used in times of crisis or risk. Daybreak currently works alongside Local
Authorities receiving referrals for families Wlth children at the edge of care. As part of our
Moving Forward Together initiative, we work in partnership with community organisations
for individ uals facing other challenges.
Throughout our programs, our work relies on the principles of voluntary participation,
transparency and openness for all, advocacy for those who need it, and for our work to be
facilitative, not prescriptive.
This year we relaunched our training programme delivering FGC Coordinator training for
those wishing to embark on a new opportunity working with familie5. The training covers:
History, principles and objectives of the FGC approach
Issues faced by familie5 and children, and the role of different services
Your role as a coordinator How to successfully engage support networks
How to positively and independently facilitate a FGC
How to deliver impact and success for families and their networks

We also developed some online webinars to introduce people to FGCS and how to make the
most of the FGC process.
Frorn January we began the delivery of the Family Rights Group's programme Lifelong Links
with Portsmouth and Wiltshire Local Authorities. Lifelong Links involves working with
childi-en in care to reconnect them with people who can offer them support. This could be
anyone who has been part of their life. For example, family members, friends, foster carers,
teachers, and community members. It aims to bring people together who can offer a young
person support into and throughout their adulthood.

Achievements
and
Performance
DAYBREAK

Contract Delivery
FGCS
84
Reviews
Reflections
We were delighted to be successful in retaining
the contract to deliver FGCS for Bromley. The
contract is for 5 years and is for an additional 25
FGCS per year taking the contract to 100
meetings per year.
Bromley
Dorset
72
We were disappointed to be told by Dorset that
they would be taking their service in house as
part of their Children's Service Pathfinder
Programme. The contract was terminated at the
end of July 2023, however, we continued to
deliver services for Dorset for the remainder of
the financial year.
Hackney
65
11
We continue to deliver our service in Hackney,
and to seek to better understand some of the
local communities who are less likely to
participate in an FGC.
Portsmouth
83
Our contract with Portsmouth was extended by
12 months to March 2025. We also delivered 6
Lifelong Links meetings for care experienced
young people in the city.
Reading
59
18
We had an extremely successful year in Reading
exceeding our contracted number of FGCS by
22%.
Wiltshire
125
Our contract with Wiltshire was extended by 12
months to March 2025.
Hillingdon
15
These meetings relate to the previous contract
with Hillingdon but were not completed until this
year.

A year in numbers
48 Review meetings
6 Lifelong Links
meetings
518 FGCS
An increase on 2022-2023 despite
a reduction in contracted
numbers with the loss of the
Hillingdon contract
97 less than last year
for both our Wiltshire and
Portsmouth contracts
998 children
subject of an FGC
4.9 Average
number of
participants
776 Parents
attending
2003 Family
and friends
attending
This is only 28 less than last
year, indicating a greater
number of FGCS involving
more than one child
This f igure is slightly
lower than last year's
figure of 5.4
191 (36/) Children
aged 5+ attended
their FGC
275 {52Yo) children
aged 5+ who had
their views given
89 FGCS
for
unborn
babies
parents
attending
are fathers
This is a significant increase
on last year's figure of 28Yo
This would be via an
advocate/support person
390A of FGCS
involved domestic
violence
480A of FGCS involved
substance misuse
610A of FGCS involved
parents experiencing
poor mental health
This is a significant
increase on last yearfs
17.9%
This includes alcohol and/or drugs
and is up from 26% last year
10

Training
Daybreak's training offer had lapsed over the previous
couple of years with limited capacity to deliver. In April
2023 we refocused our attention on delivering impact
through training. We appointed a part-time Training
Manager and began the proce55 of reinvigorating our
offer. The first 6 months were predominantly focused on
developing the training offer ensuring it met current
needs.
Over the course of the year, we:
Delivered 4-day in-person FGC Coordinator training for Homestart Portsmouth who
had been successful in securing the tender to deliver Family Hubs in Portsmouth. We
trained their staff with very positive feedback. This was the first time we had
delivered training to a voluntary sector organisation.
Delivered FGC Coordinator training for three cohorts attended by 14 people in total,
7 of whom were Daybreak staff.
Developed a range of webinars to promote the FGC model and improve outcomes.
From launch in November 2023, 39 people attended webinars covering topics
inc5uding:
o Introduction to the FGC Coordinator Role
o Enabling Impactful Participation
o Recipe for Success in FGC Plans
When Can an FGC Help?
Put on a special Voice of the Child webinar celebrating UN Voice of the Child Day.
New Projects
Lifelong Links
' Lifelong
In December 2023 Portsmouth and Wiltshire Local Authorities successfully secured Farnilv
finding, befriending and mentoring programmes for children in care and care leavers
funding from the DfE with Daybreak as the delivery partner. The funding 15 used to engage
young people with the Family Rights Group Lifelong Links programme. The project is funded
to March 2025 and we will be working with 70 young people in Portsmouth and 42 in
Wiltshire.
Lifelong Links involves working with children in care to reconnect them with people who can
offer them support. This could be anyone who has been part of their life. For example,
family members, friends, foster carers, teacher5, and community members. It aims to bring
people together who can offer a young person support into and throughout their
adulthood.
li

By March 2024 we had recruited and trained team5 in both areas and were beginning to
take referrals to the programme.
NHS
Royal Berkshire Hospital
Royal Berkshire
Reading
011￿[￿n(lI
S Founddvgn Till51
We successfully secured funding to deliver a pilot project with the Royal Berkshire Hospital.
We are funded to work with 10 referred individuals over a 12-month period who need
support to enable discharge from the hospital, and where challenges exist using the usual
methods to ensure safe discharge. It seeks to address inequalities surrounding the issues of
'social connectedness, for individuals, by enabling enhanced and robust social networks for
support.
Feedback
In 2023-2024 we began to focus on feedback, which had not been systematically collected
and analysed for a few years. Whilst this is the beginning of a journey to improve our impact
practice we are pleased with the early results.
The tables below show the feedback collected at the end of the FGC meeting. We did not
meet our targets for collection. Over the course of the year, we received the following:
Feedback from 32% of professionals involved in FGCS; this rises to 58% if we assume
responses are mainly from referring Social Workers
Feedback from 39% of family and friends (including parents) participating in an FGC
Of the 6-11 year olds attending their FGC this year 39% provided feedback and for
12-18 year olds the response rate was 28%.
For professionals, all bar one of the statements receive 95Yo+ Posltive feedback
and this will now be our standard moving into next year. The weakest response
is in the belief that the child's/young person's views were considered when
making the plan, which sits at 91Y..
For friends and family, the feedback is very positive at 95%+ apart from the views of the
child/young person being considered, which stands at 88%.
Responses from children and young people are generally le5S POSltive than those from
adults participating in the process, with 12-18 year olds more positive than 6-11 year olds.
12

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14

Case Study One
All names hove been changed
The purpose of the FGC referral was to identify family members relating to practical support
for Lucy to care for her child Johnny and to keep Johnny safe. The FGC plan would look at
identifying family members if parenting assessments required alternative family care.
The referral was made due to concerns about domestic abuse and misuse of alcohol. This
family participated in an initial FGC and a review FGC. The family were able to come up with
a plan that identified respite for Lucy and transport to appointments. All family members
agreed to notify the local authority and the police if they were worried about safeguarding,
and they agreed with the FGC plan to remove the child from any scary situations, if or when
they occurred.
At the review huge amounts of progress had been made; at the time of the referral Lucy and
Johnny were living with an aunt under Interim Care Order but by the time of the review Lucy
was awaiting keys to her own flat. Since the original FGC Lucy and Donny Idadl shared there
had been a disagreement, but they utilized what had been agreed in their FGC plan to
ensure it did not escalate and Johnny was not impacted; Donny walked away and left the
house so as not to argue.
The family had commented on how they have also noticed the change in both parents.
The referrer also commented on how the family had stuck to their plan and made significant
improvement through the support of the FGC.
"They are not only thinking about themselves but also
Johnny, and they communicate so much better now
than before"
15

Case Study Two
All names have been changed
Three children were subject to a Child Protection Plan and had been for over a year. The
children had a150 recently been placed in the Public Law Outline arena. The concerns
centred around poor home conditions, lack of boundaries, parents not consistently engaging
positively with professionals, children's unmet medical needs, the children being exposed to
their mum's poor emotional regulation and poor school attendance.
The purpose of the FGC was to address the issues and identify a safe and robust plan to
keep the children safe and enable them to move forward. A plan was needed to support
parents to sustain and maintain positive changes.
As a result of the FGC 10 family members came together to identify a plan of support along
with 5 professionals. The Children were able to attend the meeting and shared their views
with the family. The children's views were listened to and included within the family plan.
The family identified a plan that included who mum can reach out to when she is struggling
and who the children can talk to if they are worried about Mum or feel unsafe. The family
also put plans in place to ensure the children attended all appointments and to improve
their school attendance. The children were able to share how they can help to keep their
roorns tidy to help with the home conditions. The family made plans to clear the garden and
boxes in the home with a tip run. The family came up with a plan for family member5 to do
check ins on home conditions and would talk to parents if they were worried.
Following the initial FGC the family came back together and participated in a review
meeting. As a result of the FGC the condition of the house had significantly improved, so
rnuch so that the allocated social worker had no concerns whatsoever with the interior of
the house. Mum had support with her budgeting and all appointments were attended.
The children's School attendance had improved along with communication between home
and schools. Mum was now meeting with the schools to discuss the children's behaviour
and attendance; this showed that she was being much more proactive than before the FGC.
16

Case Study Three
All names have been changed
The reason for the referral to a FGC was due to Isla's mental health and substance misuse.
The local authority was concerned about poor home conditions, limited support network
available and school attendance.
Isla's daughter Lily had disclosed that she didn't want to go home because the house was
messy, dirty, and smelly and there were cat faeces everywhere, that her mum was smoking
cannabis in front of her and that she shouted and screamed at her. Additionally, Lily
disclosed that Isla told her not to tell anyone what was going on at home or they would take
her away and she would never see her again. The purpose of the FGC was to identify
practical support to maintain good home conditions, support to ensure Isla remained free
from substance misuse, as well as emotional support for Lily to ensure She is not socially
isolated and is safe.
As a result of the FGC the family produced a robust plan for sUPPOrt for both Isla and Lily.
Isla had a clear network of people she can reach out to when she is struggling emotionally.
The family made plans for Lily to attend activities and outlined who would do drop offs and
pickups. Isla agreed to put in place a daily schedule for cleaning to support with maintaining
the home environment and ensure the house is clean and tidy. She decided to start sharing
a digital diary with a member of the support network to ensure all appointments are
attended including her meetings to support her with her substance misuse.
Following the initial FGC the family came back together for a review. The allocated Social
Worker shared with the family that since the initial FGC meeting things had been going in a
positive direction. Isla had a clear routine and had been proactive and did not need to be
prompted by anyone. Isla was cannabis free, and social isolation was reducing. Lily was
doing brilliantly and was completely different to when she attended the FGC. She was
thriving and more confident. A family friend was also being assessed to offer short-term
care for Lily, if this were to be required in the future.
17

Achievements Against Plan
The focus areas for our Year One Action Plan were:
Recruit a Fundraising Manager to focus on generating trusts & grants income
Focus on developing our training offer with a dedicated Training Manager
Develop a process for longer term engagement with families to track impact of FGCS
Explore digital platforms for more efficient ways of engaging with our beneficiaries
Focus on our ability to effectively communicate with our wider stakeholders
We recruited a Fundraising & Marketing Manager in August 2022. Their main focus initially
was getting to know the organisation and rejuvenating our communications. Towards the
latter part of the year applications began to be submitted; despite a very difficult climate we
were delighted to be successful with the new projects detailed above.
The progress made on training has been outlined in the previous section.
As previously mentioned, we began the process of collecting more regular feedback to help
track the impact of FGCS. This process is in the early stages and needs further development.
Capacity issues meant that we did not have time to focus on exploring digital platforms to
support more efficient an effective engagement with our beneficiaries.
We held our first annual Staff Survey and a slightly amended version for Independent
Coordinators. The response rate was very positive at 83% for staff and 76Yo for Independent
Coordinators. The results were overwhelmingly positive. both sets of surveys show that
people are proud to work and deliver seniices for Daybreak, are satisfied with their
experience with Daybreak and would recommend Daybreak to others as an employer.
The recruitment of a Fundraising and Marketing Manager has enabled us to develop our
website and our communications making them more engaging, more relevant and in the
case of our communications more frequent. In a short space of time, we have been able to
reach a much wider audience and generate interest from a range of stakeholders in our
services.
In February 2024, we completed a survey of the public exploring the challenges people face,
and their approach to seeking assistance. Of the 171 respondents. in the past 12 months,
the following challenges were cited:
67Yo reported poor mental health
63% were impacted by financial or cost-of-living challenges
48% reported poor physical health
36% were impacted by unemployment or the risk of
34% were impacted by caring responsibilities
Of those facing challenges, only 38% asked for help. When asked, 81% would consider an
FGC as a route to obtaining help from their support network. This survey has helped us to
evidence the need for FGCS and the areas in which they may be helpful.
18

Future Plans
Plans for 2024-2025 are linked to the S-year strategy. The main areas of focus for the
coming year are:
Increase range of seniices on offer with a particular aim of securing funding for a
community-based project, widening access to FGCs to families not involved with
Children's Social Care.
Increasing income generated through training, by broadening our offer and improving
our marketing and promotion of training.
Developing partnerships with other voluntary sector organisations where FGCS can
add value to service provision.
Improving our impact practice seeking to generate more evidence of the benefits for
those participating in FGCS.
19

Financial Review
DAY8REAK

Financial Review
Summary
2024
2023
Income from charitable activities
Income from Investments
£693,283
£26,767
£720,050
£821,137
£12.696
£833,833
Expendlture from charitable actlvities
£846,810
£976.035
Net Income/Expenditure
-£126.760
-£142.202
Income
LA Contract5
Granl Income • Income from Training * Investment Income i Other Income
Expenditure
Independent Coordinator Costs
Direci Staff Cost5
Training Costs
Indirect staff Costs
Cfverhead Costs
21

In 2023-2024 Daybreak's income was £720,050 a 14% reduction on 2022-20231£833,833).
This reduction in income is a result of not retaining the Hillingdon contract when it was
retendered in the previous financial year. Expenditure for the year was £846,810, a 13%
reduction on 2022-2023 (£976,035). Trustees invested in the recruitment of a Fundraising &
Marketing Manager and a dedicated Training Manager in line with the strategic ambition to
diversify income to increase financial sustainability.
Reserves Policv
As part of our annual financial review the Board considered the appropriate level of reserves
required to enable the Charity to be managed efficiently and effectively.
Daybreak holds reserve5 to:
allow the management sufficient time to consider and implement how to replace
funding or change activities in the event of unexpected drops in income
allow the charity to navigate a period of growth as demand on services increases
allow confident financial planning where there is little flexibility to costs without
impacti ng on charitable activities
allow the charity to navigate unexpected events that cause significant business
disruption
enable engagement with unanticipated strategic opportunities and action against
critical threats
allow the charity to fulfil contractual obligations in the event of unanticipated financial
stress
The Board has established a reserves policy to hold at least three months 'free reserves,,
expressed as a proportion of overhead costs for the coming year 2024-2025, this would
represent a requirement of unrestricted funds of at least £167,000 (2023-2024, £160,000).
The level of unrestricted operating expenditure is monitored on an ongoing basis
throughout the year to ensure that it meets the requirements of the Reserves Policy. The
Reserves Policy is reviewed annually by the Board.
The level of unrestricted funds, after designated funds, as at 31 March 2024 of £614,941
{£756,701 at 31 March 20231 meets the requirements of the Reserves Policy for the coming
year.
The Trustees regularly review how to best utilise reserves whi15t considering the fact that
the Charity needs to access new funding sources for the future. However, currently this
position gives the Charity the opportunity to continue to explore new ways of fulfilling its
obligations under its Articles of Association for the benefit of the public and these are
explored further under 'Plans for Future Periods,.
Change of Auditors
During the year Knight Goodhead were appointed as Auditors, replacing Fiander Tovell.
22

Governance
DAYBREAK

Structure, Governance and Management
Governing Document
Daybreak is a charitable company limited by guarantee, registered in England and Wales;
5t
the charity was established on l June 1999 and it is governed by its Articles of Association.
Board of Trustees
The Trustees have ultimate responsibility for the effective and efficient running of the
cha rity, ensuring that it is delivering against its charitable objects and providing public
benefit.
The Trustee5 of Daybreak are Directors of Daybreak for the purposes of company law. No
Trustee has any financial interest in the charity. No Trustee receives any remuneration for
their services a5 Trustee, but they may be reimbursed for reasonable and necessary
expenses.
Recruitment & Appointment of Trustees
With regards, to the recruitment of new Trustees, we ensure that we follow our Safer
Recruitment Policy as for all other roles. Potential Trustee5 may be nominated, sought out
or volunteer thernselves for consideration. The Chair of Trustees and the Chief Executive
meet with and interview potential Trustees and then decide whether to invite them to a
Trustees, meeting.
The potential Trustees are voted on to the Board of Trustees (the "Board") by a majority
vote at a meeting of Trustees. The full trustee status occurs once a DBS check has been
obtained.
Trustees retire by rotation over a three year cycle. In accordance with the Articles of
Association, a Trustee shall cease to hold office if he/she is absent without the permission of
the Trustees from all their meetings held within a period of six months and that the Trustee5
resolve that his/her office be vacated.
Trustee Induction & Training
The CEO oversees the induction of new Trustees. Trustee induction is divided into four key
areas of knowledge and understanding:
l. The Nature of the Charity
2. Role of the Trustee
3. Board155ues
4. Building a Link with our People
All Trustees are also required to undertake Safeguarding training and are encouraged to
attend a short training overview of the FGC process. this enables them to have a better
understanding of the nature of FGCS. They are also encouraged to attend an FGC where
permission can be sought from families involved.
24

Decision Making and Management Structure
The Board of Trustees agree the strategy and the annual budget linked to it. They then
delegate the day to day management of the charity to the CEO and through them to the
Senior Leadership Team. Performance is measured at the quarterly Board rneetings through
the Balanced Scorecard.
The Senior Leadership Team consists of:
Chief Operating Officer
Finance Manager
Office & Impact Data Manager
Pay & Remuneration
Daybreak place5 all job roles within a salary range. these are reviewed on an annual basis,
based on comparable sector benchmarkin& inflation, and our financial position. There is
clear guidance for setting salaries and recommending Salary increases, which is used in
conjunction with annual appraisals.
The Board of Trustees reviews the remuneration of the Senior Leadership Team annually in
conjunction with annual appraisals.
Risk Management
The Board of Trustee5 has overarching responsibility for assessing risks faced by the charity,
and delegates management of such risk to the Senior Leadership Team. Major risks have
been reviewed and systems established to mitigate these risks. The risk register is regularly
reviewed by the Senior Leadership Team and Trustees.
The principal risks facing the charity are:
Serious data breach
The most likely form of serious data breach would be through unauthorised access to our IT
systems; whilst we do all that we can to ensure that this does not happen including
retaining the services of an IT company, we have limited control over IT used by our
Independent Co-ordinators. Whilst we use a secure system (DMIS} for beneficiary data, we
have a cloud service for all other data, which could be breached if someone were
determined to do so.
Inability to secure new contracts
We currently only deliver FGCs- the opportunity to apply for new contracts is severely
limited with such a restricted service offer. Until such time as we have developed our
service offer the likelihood of being unable to secure new contracts remains high.
Expenditure greater than income
Our current position is to invest in building future resilience, whilst we are doing this ou r
expenditure will exceed income. We also have issues where some contracts are not meeting
budget due to poor referrals and failure of employed staff to deliver required number of
FGCS to warrant their salaries; until this has been resolved expenditure will continue to
exceed income.
25

Statement of Trustees Responsibilities
The Trustees (who are also Directors of Daybreak Family Group Conferences for the
purposes of company law) are responsible for preparing the Trustees, Report and the
financial statements in accordance with applicable law and United Kingdom Accounting
Standards {United Kingdom Generally Accepted Accounting Practice}.
Company law 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 charitable cornpany and of the
incoming resources and application of resources, including the income and expenditure, of
the charitable company for the year. In preparing these financial statements, the Trustees
are required to:
select suitable accounting policies and then apply them conslstently;
observe the methods and principles in the Charities Statement of Recommended
Practice (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 charitable company will continue in operation.
The Trustees are responsible for keeping adeqLJate accounting records that disclose with
reasonable accuracy at any time the financial position of the charitable company and enable
them to ensure that the financial statements comply with the Companies Act 2006. They are
also responsible for safeguarding the assets of the charitable company and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
Statement as to Disclosure of Information to Auditors
Each Trustee has confirmed that there is no information of which they are aware which 15
relevant to the audit, but of which the auditor is unaware. They have further confirmed that
they have taken appropriate steps to identify such relevant information and to establish
that the auditor 15 aware of such information.
This report has been prepared in accordance with the special provisions relating to small
companies within Part 15 of the Companies Act 2006.
-and Finally
Heartfelt thanks are offered by the Trustees to all those involved in our work, whether they
are employees, independent contractors, volunteers or other supporters.
Eleanor Emuss
On behalf of the Trustees
Date:
10
24-
26

Report of the Independent Auditors to the Trustees of Daybreak
FGC
Opinion
We have audited the financial statements of Daybreak Family Group Conferences for the
year ended 31 March 2024, which comprise the Statement of Financial Activities, Balance
Sheet, Cashflow Statement and the related note5. The financial reporting framework that
has been applied in their preparation is applicable law and United Kingdom Accounting
Standards including Financial Reporting Standard 102: The Financial Reporting Standard
applicable to the UK and Republic of Ireland (United Kingdom Generally Accepted
Accounting Practice).
In our opinion, the financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31
March 2024, and of its income and expenditure 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 Companies Act
2006.
Basis of opinion
We conducted our audit in accordance with International Standards on Auditing (UK) IISAS
IUKII and applicable law. Our responsibilities under those standards are further described in
the Auditor's 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 col lectively, may cast significa nt doubt
on the charitable company's ability to continue as a going concern for a period of at least 12
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
27

auditor's report 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.
Our responsibility is to read the other information and, in doing so, consider whether the
other information is materially inconsistent with the financial statement5 or our knowledge
obtained in the audit or otherwise appears to be materially misstated. If we identify such
material inconsistencies or apparent material misstatements, we are required to determine
whether there is a material misstatement in the financial statements or a material
misstatement of the other information. 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 in relation to which the
Companies Act 2006 and the Charities (Accounts and Reports) Regulations 2008 require us
to report to you if, in our opinion:
the company has not kept adequate and sufficient accounting records, or returns
adequate for our audit have not been received from branches not visited by u5; or
the company's financial statements are not in agreement with the accounting
records and returns. or
certain disclosures of Trustees, remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit;
or
the Trustees were not entitled to prepare the financial statements in accordance
with the small companies regime and take advantage of the small companies
exemption in preparing the Trustees, Annual Report and take advantage of the small
companies exemption from the requirement to prepare a strategic report.
Responsibilities of the Trustees
As explained more fully in the report of the executive committee, the Trustees are
responsible for the preparation of the financial Statements and for being satisfied that they
give a true and fair view, and for such internal control a5 they 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
charitable company's ability to continue as a going concern, disclosing, as applicable,
matters related to going concern and using the going concern basis of accounting unle55 the
Trustees either intend to liquidate the charitable company or to cease operations, or have
no realistic alternative but to do so.
28

Auditor's responsibilities for the audit of the financial statements
We have been appointed as auditor under the Companies Act 2006 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
an auditor's report 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
misstatement5 in respect of irregularities, including fraud. The extent to which our
procedures are capable of detecting irregularities, including fraud is detailed below..
The engagement partner ensured that the engagement team collectively had the
appropriate competence, capabilities and skills to identify or recognise non-compliance with
applicable laws and regulations.
We identified the laws and regulations applicable to the charitable company through
discussions with Trustees and other management and we assessed the extent of compliance
with the laws and regulations identified above through making enquiries of management
and inspecting legal correspondence.
We assessed the susceptibility of the charitable company's financial statements to material
misstatement, including obtaining an understanding of how fraud might occur, by making
enquiries of management as to where they considered there was susceptibility to fraud,
their knowledge of actual, suspected and alleged fraud and considering the internal controls
in place to mitigate risks of fraud and non-compliance with laws and regulations.
To address the risk of fraud through management bias and override of controls, we
performed analytical procedures to identify any unusual or unexpected relationships, tested
journal entries to identify unusual transactions and investigated the rationale behind
signif icant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we
designed procedures which included, but were not limited to:
agreeing financial statement disclosures to underlying supporting documentation;
reading the minutes of meetings of those charged with governance; and
enquiring of management as to actual and potential litigation and claims;
There are inherent limitations in our audit procedures described above. The more removed
that laws and regulations are from financial transactions, the less likely it is that we would
become aware of non-compliance. Auditing standards also limit the audit procedures
29

required to identify non-compliance with laws and regulations to enquiry of the Trustees
and other management and the inspection of regulatory and legal correspondence, if any.
Material misstatements that arise due to fraud can be harder to detect than those that arise
from error as they may involve deliberate concealment or collusion.
A fu rther description of our responsibilities for the audit of the financial statements is
located on the Financial Reporting Council's website at:
https',//www.frc.org.uk/auditorsresponsibilities. This description form5 part of our auditor's
report.
Knight Goodhead Limited is eligible for appointment as auditor of the charitable company
by virtue of its eligibility for appointment as auditor of a company under section 1212 of the
Companies Act 2006.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance
with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken
so that we might state to the charitable company's members those rnatters we are required
to state to them in an auditorfs 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
charitable company's members as a body, for our audit work, for this report, or for the
opinions we have formed.
CJ GOODHEAD FCA
Senior Statutory Auditor
Knight Goodhead Limited
Dated: INJ0￿ 3£>'ZF
Chartered Accountants and Statutory Auditors
7 Bournemouth Road, Chandler's Ford, Eastleigh, Hampshire, S053 3DA
30

Accounts
DAYBREAK

DAYBREAK FAMILY GROUP CONFERENCES
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED
ST
31 MARCH 2024
Notes
Unrestricted
Restricted
Total
Total
Funds
Funds
2024
2023
Income and endowments from..
Cha ritable activities
619.527
73,756
693,283
821,137
Investment Income
26,767
26,767
12,696
Tota I
646,294
73,756
720,050
833,833
Resources Expended
Raising Funds
11,526
11,526
12,063
Charitable Activities
767,073
58.756
825.829
957,660
Other
9,455
9,455
6,312
Total
788,054
58,756
846,810
976,035
Net (Resources Expended)/lncoming
Resources
(141,760}
Is,￿0
(126.7601
1142,2021
Transfer between Funds
Net {Resources Expendedl/lncomin8
Resources after transfer between Funds
(141,760)
15,000
1126,760}
1142,2021
Net Movement in Funds:
Fund balances brought forward at I, April 2023
756,701
756,701
898,903
Fund balances carried forward at 31,
M3rch 2024
18
614,941
15.(YJO
629,941
756,701
32

DAYBREAK FAMILY GROUP CONFERENCES
ST
BALANCE SHEET AS AT 31 MARCH 2024
Notes
2024
2023
Fixed Assets
Ta ngible Assets
io
Current Assets
Debtors
Cash at Bank and in Hand
li
184.174
621.266
82,862
815,339
805,440
898,201
Creditors: amounts falling due within one
year
12
1137,3971
198,305)
Net Current Assets
668,043
668.043
799,896
799,896
Total Assets less Current Lia bilities
Creditors: amounts falling due after more
than one year
14
14.4321
{3,6001
Provisions for liabillties and charges
15
(33,6701
139,5951
Net Assets
629,941
756.701
Funds:
U nrestricted Funds
Genera l unrestricted funds
614.941
614,941
756,701
756,701
Restricted Funds
Is,000
Tota l Funds
18
629,941
756.701
These financial statements have been prepared in accordance with the special provisions of Part 15 of the
Companies Act 2006 relating to small companies.
The financial statements (pages 32 to 47) were approved by the trustees on
behalf by:
and signed on their
Eleanor Emuss, Chair of Trustee5
Geoff Millard. Treasurer
Company Registration No. 3780726
33

DAYBREAK FAMILY GROUP CONFERENCES
ST
CASH FLOW FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Cash flows from operating activities:
Net cash provided by operating activities
Cash flou￿ from Investing activities
I nterest received
Purchase of Equipment
1220,840)
1200,9171
26,767
12,696
Net cash provided by investing actlvitie5
26,767
12.696
Cash flows from financing activities
Net Cash provided by f inancing activities
Change In cash and cash equlvalents In the reportlng perlod
1194.0731
1188, 2211
Cash and cash equivalents at the beginning of the reporting period
815,339
1,003,560
Change in cash and cash equlvalents due to exchange rate movements
Cash and cash equ ivalents at the end of the reporting period
621.266
815,339
Reconciliation of net income/(expenditure) to net cash flow from operating
actlvltles
Net income/lexpenditurel for the reportlng period {as per the
statement of financial activitie5}
Adjusted for:
Depreciation cha rges
Dividends, interest and rents from investments
11 ncreasel/decrease in debtors
I ncrea5e/ldecrease} in creditors
1126.7601
1142,2021
3,224
112, 6961
50,269
{99,5121
126, 767)
1101, 312)
33,999
Net cash provided by operating activities
(220,8401
1200.9171
Analysis of cash and cash equivalents
Cash in hand
Notice deposits {less than 3 months)
621,266
815,339
621,266
815,339
34

DAYBREAK FAMILY GROUP CONFERENCES
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" MARCH 2024
ACCOUNTING POLICIES
The principal accou nting policies are summarised below. The accounting policies have been applied
consistently throughout the year and in the preceding year.
Accountin
convention
These accounts have been prepared in accordance with FR5 102 '*he Financial Reporting Standard applicable
in the UK and Republic of Ireland" {"FRS 102"), "Accounting and Reporting by Charities" the Statement of
Recommended Practice for charities applying FRS 102, the Companies Act 2006 and UK Generally Accepted
Accounting Practice as It applies from l January 2015. The charitable company is a Public Benefit Entity as
defined by FRS 102.
The accounts are prepared in sterling IGBPI, which is the functional currency of the charitable company,
Monetary amount5 in these financial statements are rounded to the nearest £.
The accounts have been prepared on the historical cost convention. The principal accountin8 policies adopted
are set out below.
bl
Com
an
Status
The Charlty Is a prlvate Ilmlted company limited by guarantee incorporated in England and Wales. The
members of the company are the Trustees named on page 48. In the event of the charity being wound up, the
liability in respect of the guarantee is limited to £10 per member of the charity.
The reElstered office of the Charity is detailed on page 48.
Goin
concern
Working in a sector where funding continues to be ti8ht, Daybreak continue to apply for alternative sources of
funding and reduce costs where necessary. This will enable the charitable company to continue to provide
Local Authorities with the best possible service with the Ilmited f und5 avallable.
At the ti me of approving the accounts, the Trustees have a reasonable expectation that the charitable
company has adequate resources to continue in operational existence for the foreseeable futu re. Thus, the
charitable company continues to adopt the going concern basis of accountin8 in preparing the accounts.
dl
Fund Accountin
U nrestricted f unds are available for use at the discretion of the Trustees in furtherance of the general
objectives of the charity and which have not been designated for other purposes.
Designated funds com prise funds which have been set aside at the discretion of the trustees for Specific
purposes. The purposes and uses of the designated funds are set out in the notes to the accounts.
Restricted funds are to be used in accordance with specific restrictions imposed by donors or which have been
raised by the charity for particular pu rposes. The cost of raising and administering such f u nds are charged
against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial
Statements.
35

DAYBREAK FAMILY GROUP CONFERENCES
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" MARCH 2024
Incomin
Resources
All incoming resources are recognised when the Charity is legally entitled to the income and the amount can be
quantified with reasona ble accuracy. The following specific policies are applied to particular categories of
income:
Grants, including Government Grants and contracts, where entitlement is not conditional on the delivery of a
specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the
grant.
Incoming resources from grants, including government grants and contracts, where related to performance
and specif ic deliverables, are accounted for as the charity earns the right to consideration by its performance.
Income is deferred when the monies being paid over are specifically designated for a future time period.
Donated services and facilities are included at the value to the charity where this ca n be quantified. No
amou nts are included in the financial statements for Services donated by volunteers.
Investment income is included when receivable.
fl
Resources Ex
ended
Expenditure is reco8ni5ed on an accruals basis as a liability is incurred. Expenditure includes any VAT which
cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Costs of generating funds comprise the costs associated with submitting applications for new funding.
Charitable expenditure comprises those costs incurred by the charity In the delivery of its activities and
services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those
costs of an indirect nature necessary to support them,
All costs are allocated between the expenditure categories of the Statement of Flnancial Activities ISOFAI on
basis designed to ref lect the use of the resource. Costs relatin8 to a particular activity are allocated directly
with the exception of the cost of fund raising which has been split as a percentage of the general staff costs
and expenses within the Support Costs category. Organi5ational overheads are allocated directly to an
overhead cost centre. The individual projects make a contribution to cover these costs by way of a transfer.
The details are set out in note 6.
gl
Tan
ible Fixed Assets
Ta ngible fixed assets are stated at cost less accumulated depreciation. Assets costing less than £500 a re not
capita lised. Depreciation is provided at rates calculated to write off the cost of each asset on a straight line
basis over its expected useful economic life which in all case5 is estimated at 3 yea rs.
The gain or loss arising on the disposal of a n asset is determined a5 the difference between the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financidl activitie5.
36

DAYBREAK FAMILY GROUP CONFERENCES
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" MARCH 2024
h)
a irment
At each reporting end date, the charitable company reviews the carrying amounts of its tangible and intangible
assets to determine whether there is any indication that those assets have Suffered an impairment loss. If any
such indication exi5t5, the recoverable amount of the asset is estimated in order to determine the extent of the
impairment1055 (if any).
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash e
uSvalents
Cash and cash equlvalents include cash in hand. deposits held at call with banks, other short-term liquld
investments wlth oriEinal maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
wlthin borrowings in current liabilities.
kl
Creditors
Creditors are recognised where the charity has a present obligation resulting from a past event that will
probably result in the transfer of funds to a third party and the amount due to settle the obligation can be
measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing
for any trade discounts due.
Flnanclal instruments
The Charity only has financial assets arbd financial liabilities of a kind that qualify as basic f ina ncial instruments.
Basic f inancial instruments are initially recognised at transaction value and subsequently measured at their
settlement value.
Basic fina ncial assets
Basic fina ncial assets, wh ich include debtor5, cash and bank balances, are initially measured at transaction
price including transaction costs. These a re subsequently carried at amortised cost using the effective interest
method, un less the arrangement constitutes a financing transaction. Where the transaction is measu red at the
present value of the future receipts discounted at a market rate of interest. Financial assets classified as
receivable within one year are not amortised.
Basis fina ncial liabilities
Basic financial liabilities, including creditor5 and bank loans are initially recognised at transaction price unless
the arrangement con5titute5 a *inancial transaction. Where the debt instrument is measured at the present
value of the futu re receipt5 discounted at a market rate of interest. Financial liabilities classified as payable
within one year are Dot amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
37

DAYBREAK FAMILY GROUP CONFERENCES
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" MARCH 2024
Pension Costs
The Charlty contributes to either an employee's individual pension plan or to a stakeholder ponsion scheme
wh ich Daybrea k administers on behalf of its employees. Expenditure is charged on an accruals basis in
accordance with the employee's contract of employment.
pl
eratin
Leases
Rentals payable under operating leases are charged against income on a stra ight line basi5 over the period of
the lease.
ql
Provisions
Provlsions are recognised when the charitable company has a legal or constructive present obligation as a
resu It of a past event, it is probable that the charitable company will be required to settle that obligation a nd a
reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present
obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation.
Where the effect of the time value of money is material. the amount expected to be required to settle the
obligation is recognised at present value. When a provision is measured at present value the unwinding of the
discou nt is recognised as a f inance cost in net incomellexpenditurel in the period it arises.
ee benefits
The cost of any u nused holSday entitlement is recognised In the perlod in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charitable company is demonstrably
committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
ESTIMATES AND JUDGEMENTS
In the application of the charitable company's accounting policies, the trustees are required to make
judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily
apparent from other sources. The estimates and associated assumptions are based on h istorical experience
and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affect5 only that
period, or in the period of the revision and f uture periods where the revision affects both current and future
periods.
There were no key estimates or judgements that would materially affect the accounts.
38

DAYBREAK FAMILY GROUP CONFERENCES
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" MARCH 2024
GRANTS AND CONTRACTS
2024
2023
Income arising from the provision of Family Group Conferences
and related activities
693.283
821,137
Represented by".
Restricted Income
Unrestricted Income
73,756
619,527
821,137
INVESTMENT INCOME
2024
2023
Interest received
26,767
12,696
Investment income was unresticted in both current and prior years
GOVERNMENT GRANTS
2024
2023
Deferred Income b/fwd
Income received from Government Grants
Amount released to income
Deferred Income clfwd
15,000
(15,000)
This Grant is from Reading Borough Council for a pilot with the Royal Berkshire Hospital Discharge Team, this is
part of the discharge pathway planning to prevent readmission5.
39

DAYBREAK FAMILY GROUP CONFERENCE5
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" MARCH 2024
TOTAL RESOURCES EXPENDED
2024
2023
Costs d irectly allocated to activities
Staff costs and expenses
C05t of family meetin85
Office costs
Audit fees
217,297
331.897
4,522
9,241
214
296,078
367,013
4,522
6,282
30
Trustee & regulatory
Support costs to which the projects make a contribution
General staff costs & expenses
Office costs
Lega l & profe5slona I
Bank charges
I nsurance
230.523
41,310
7,189
2,370
2,247
241,266
46,555
6,781
2,293
1,991
3,224
Depreciation
Total Resources expended
846, 810
976,035
Represented by,.
Restricted Expenditure
Unrestricted Expenditure
58,756
788,054
23,813
952,222
846,810
976,035
NET INCOMING RESOURCES FOR THE YEAR
2024
2023
Total Resources expended include-
Auditors, Fees:
Audit
Other Services
Depreciation
9,241
1.656
6,282
1,656
3,224

DAYBREAK FAMILY GROUP CONFERENCES
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" MARCH 2024
STAFF COSTS
2024
2023
Wages and Salaries
Social Security costs
Pension costs
383.874
33,033
24,987
450,835
47,911
30,430
441,894
529,176
Total remuneration and benefits of Key Management Personnel was £201,501 {2023 £183,562>.
One employee received emoluments of £60,000 to £70,000 p.a.
The average monthly number of employees during the year was 1412023 - 151
2024
2023
io
Full Time Staff
Part Time staff
Full Time equivalents
li
13
Retirement benefit schemes
Defined contribution schemes
The charitable company operates a defined pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the charitable company in an independently administered fund,
The charge to income and expenditure in respect of defined contribution schemes is £24,98712023 - £30,430)
of these £2,98512023- £2,906) contributions are unpaid as at the balance sheet date.
TRUSTEE REMUNERATION & RELATED PARIV TRANSACTIONS
There are no related party transactions in the year.
No Trustees received any remuneration during the year whilst in office12023 - £nil).
One Trustees12023 - nil) received reimbursement of travel and accommodatlon expenses of £214.
No Trustee or other person related to the charity had any personal interest in a ny contract or transaction
entered into by the charity.
41

DAYBREAK FAMILY GROUP CONFERENCES
NOTE5 FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" MARCH 2024
io.
TANGIBLE FIXED ASSETS
Project and
Office
Softwa re
Development
Total
Equipment
Cost
At 1st April 2023
Additions
9.669
21,060
30,729
At 31st March 2024
9.669
21,060
30,729
De
reciation
At 1st April 2023
Charge for year
9,669
21,060
30,729
At 31st March 2024
9.669
21,060
30,729
Net Book Value
At 31st March 2023
At 31st March 2024
I ncluded in the above are assets held under hire purchase contracts wlth net book value of £ Nil
12023 £nill and depreciation charged in the year of £nil (2023 £3,224).
Software Development is a Management Information System that has been developed and went
live in April 2019. This is being depreciated over 3 years in accordance with the Tangible Fixed
Assets accounting policy.
11.
DEBTORS
2024
2023
Grants & Contracts Receivable
Prepayments and accrued income
146,986
37,188
51,949
30,913
184,174
82,862
42

DAYBREAK FAMILY GROUP CONFERENCES
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31. MARCH 2024
12.
CREDITOR5'. AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade Creditors
Taxation and Social Security costs
N et Obligations under hire purchase contracts
Other creditors
Accruals and deferred income
20,881
8,868
2,400
4,701
100,547
21,028
8,212
1,800
1,524
65,741
137,397
98,305
Net obligations under hire purchase contracts are secured on the assets concerned.
13.
DEFERRED INCOME
Deferred income comprises monies received in advance for activities that are specified to take
place in a future accounting perlod.
Ba lance as at l April 2023
Amounts released to incoming resources
Amount deferred in year
49,882
149,882)
86,103
Balance as at 31 March 2024
86,103
14.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
Net obligations under hire purchase contracts
2024
2023
Repayable within one year
Repayable within one and five years
2,400
4,432
1,800
3,600
6,832
12,4001
5,400
11,8001
I ncluded in lia bilities falling due within one year
4,432
3,600
Net obligations under hire purchase contracts are secured on the assets concerned.
43

DAYBREAK FAMILY GROUP CONFERENCES
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" MARCH 2024
15.
PROVISIONS FOR LIABILITIES AND CHARGES
Balance as at l April 2023
Amount5 released to incomin8 resources
Amount deferred in year
39,595
{39,595)
33,670
Balance as at 31 March 2024
33,670
The provision relates to family group conferences and associated work that has been
commissioned prior to the year end. The exact cost of each family meetin8 can vary, and the
provis ion is calculated using best estimates.
16.
FINANCIAL COMMITMENTS
At 31 March 2024, the charitable company was committed to makin8 the following payments under
non-cancella ble operating leases.
2024
2023
Operating leases which expire:
Less than l year
Between l and 2 years
Between 2 and Syears
Over 5 years
2,400
2,008
2,424
1,004
6,832
1.004
Total operating lease payments in the year were £2,40012023 £2,400).
17.
FINANCIAL INSTRUMENTS
Ca rrying amount of financial assets:
Debt instruments measured at amortised cost
768,252
867,289
Ca rrying amount of financial liabilities:
Measured at amortised cost
27,713
26,428
44

DAYBREAK FAMILYGROUP CONFERENCES
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" MARCH 2024
18,
MOVEMENT IN FUNDS
Notes At 1st April
2023
At 31st
March 2024
I ncome
Expenditure
Transfers
Restricted Funds:
Government Grant
Lifelong Links
18.2
15,000
58,756
15,000
18.3
(58,7561
Total Restricted Funds
73,756
158,756}
15,000
Unrestricted Funds
Designated Funds
756,701
646,294
(788,054)
614,941
Total Funds
756,701
720,050
1846,810)
629,941
Notes At 1st April
2022
At 31st
March 2023
Income
Expenditure
Transfers
Re5trlcted Funds:
Government Grant
18.1
23,813
123,8131
Tota l Restricted Funds
23,813
{23,813)
Unrestricted Funds
Designated Funds
875,090
833,833
{952,2221
756,701
Total Funds
898,903
833,833
{976.0351
756,701
18,1 Grant from the Department for Education to implement the role out of the Innovations model of FGC
to 22 Local Authorities across England.
18,2 Grant from Reading Borough Council for a pilot with the Royal Berkshire Hospital Discha rge Team, thi5 15 part of
the discharge pathway planning to prevent readmissions.
18.3 Funding for Lifelong Links projects in Portsmouth and Wiltshire to work with children in care to reconnect them
with people who can offer them support.
45

DAYBREAK FAMILY GROUP CONFERENCES
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" MARCH 2024
19.
ANALYSIS OF NET ASSETS BFfwEEN FUNDS
Unrestricted
Funds
Restricted
Tota I
Funds
Fund balancesat 31st March 2024 are
represented by:
Tangible Fixed Assets
Net Current Assets
653.043
{4.4321
133,6701
15,000
668,043
14,4321
133,6701
Creditors due after more than one year
Provisions for liabilities and charges
Total Net Assets
614,941
15,000
629,941
Unrestricted
Funds
Restrlcted
Funds
Tota I
Fund balances at 31st March 2023 are
represented by:
Tangible Fixed Assets
Net Current Assets
Creditors due after more than one year
Provisions for1Sabilities and cha rges
799.896
(3,600)
139,5951
799,896
{3.6001
139,5951
Total Net Assets
756,701
756,701
46

DAYBREAK FAMILY GROUP CONFERENCES
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31sI MARCH 2024
20.
COMPARATIVE STATEMENT OF FINANCIAL AcfiviTY
Notes
Unrestricted
Restricted
Total
Funds
Funds
2023
Income and endowments from:
Charita ble activities
821,137
821,137
Investment I ncome
12,696
12,696
Total
833,833
833,833
Resources Expended
Raising Funds
12,063
12,063
Charitable Activities
933,847
23,813
957,660
Other
6,312
6,312
Total
952,222
23,813
976,035
Net (Resources Expendedlnncoming
Resources
{118,3891
23,813
1142,202)
Transfer between Funds
Net (Resources Expendedlllncoming
Resources after transfer between Funds
(118,389}
23,813
{142,2021
Net Movement in Funds..
Fund bala nces brought forward at I" April 2023
875,090
23.813
898,903
Fund balances carried forward at 31,
March 2024
18
756,701
756,701
47

Legal & Administrative Information
Board of Trustees
Chair,.
th
Max Bullough (Resigned 24 October 2023)
Eleanor Emuss {Elected 24th October 2023)
Geoffrey Millard
Donna Hill (Appointed 18 April 2023, Elected 24 October 2023)
Vic Stenning
Henrietta Lacey-Gutsell (Appointed 18th April 20231
Tutu Ariyo (Appointed 18th April 2023)
Treasurer:
Vice Chair:
th
th
th
Wendy Eves {Appointed 24 January 2024)
Andrew Pease
Secretary:
Senior Leadership Team
CEO:
Debbie Burns
coo:
Karen Brown
Andrew Pease
Finance Manager:
Office & Impact
Data Manager:
Anna Coad
Registered Office
Address:
Wessex House
Upper Market Street
Eastleigh
Hampshire
S050 9FD
02380 696644
headoffice
Tel:
Email:
breakf
c.or
.uk
Charity Number:
1077607
Company Number., 3780726
Registered Auditors
Name.,
Address:
Knight Goodhead Limited
7 Bournemouth Road
Chandler's Ford
Eastleigh
S053 3DA
Bankers
Name..
Address:
Lloyd5 Bank
Eastleigh Branch
PO Box 1000
Hampshire
BXI ILT
48

DAYBREAK
SubJerib•
www.daybreakfgGorg.uk I head0ffi￿@daYbreakf8c.or8.uk l @daybreakcharlty
We55ex House, Upper Market Street, Eastleigh. Hampshire, S050 9FD1023 80 696 644
Registered Charity No.. 1077607 Company No.. 37807261 Reglsteced in England and Wales. Limited by guarantee