Charlty reglstratlon number 1078636 (England and Wale8) Company registration number 03886023 NATIONALASSOCIATION OF CHILD CONTACT CENTRES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
NATIONALASSOCIATION OF CHILD CONTACT CENTRES LEGAL AND ADMINISTRATIVE INFORMATION Trustees Lucy Glass Malcolm MacLellan ffreasurer) Gareth Vlfjlliams Elizabeth Tam Therese Patel Sharon Scott (Chair) Julie Tisbury La-Toyah Phillips Angela INellings (Appointed 10 September 2024) {Appointed 17 June 2025) Secretary Elizabeth Tarn Chlef executive Elizab8th Coe Charity number 1078836 Company numbor 03886023 Reglstered office 5 Russell Place Nottlngham NG15HJ Independent examlner Rogers Spenr Newstead House Pelham Road Nottingham NG5 1AP Bankers CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4TA
NATIONAL ASSOCIATION OF CHILD CONTACT CENTRES CONTENTS Pago Trustees, report Independent examiner's report statement of financial activities Balance sheet 10 Notes to the financial statements
NATIONALASSOCIATION OF CHILD CONTACT CENTRES TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The trustees Psent their report and financial Statements for the year ended 31 March 2025. The trustees. who are also directors of the National Association of Child Contact Centres for the purposes of company law and served during the year and up to date of this report are set OLrt on the legal and administrative page. The financial statements have been prepared in accordan with the accounting policies set out in note 1 to the financial statements and comply with the charity's goveming document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practi applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)" Structure. Governance and Management NACCC Mlsslon Statement: Parenting doesnl end when relationships do. NACCC Vlslon: Setting the standard to ch11d-ntred family time. NACCC Values Statement: Improv&m6nt: NACCC will seek continual improvement in our work, to demonstrate leadership In our behaviours and professionalism in our external engagement. We wlll provlde leadership. support and training to all child contact centres and volunteers to improve the quality of services for children. Transparency: NACCC will be transparent in eVehIng we do, in our praCtiS as a charity and in our approach to operations and leadership. Neutrality: NACCC will remain neutral at all times in our Vrk with children, parent and WKler family members. We will be non-judgementsl in our approath arKI handling of children and family situations and behaviours. Empathy: We will remain, at all times. empathetic to the children and familie5 we support. Vve aspire to create a culture, across accredited child contact centres and services, which is sympathetic and sensitive to the backgrounds, behaviours and situations of children and their wider families. while seeking constructive outcomes for each and every case. Objectlves and activities for the public benefrt The objects of tho charity arn.'_ Build further the quality of our volunteer run operations Engage key stakeholders demonstrating the need for continued contact centre services in all parts of the UK and support its effective delivery. Identify the effective use of resources, structure and vRys of working to meet the needs of the strategy. Develop and execute a focused communications engagement approach to strengthen our reputation as the go the place for child contact issues, and to ensure continuing extemal support and funding. NACCC is govemed by 8 Board of Directors. all of whom are also Trustees of the Charity. There wwe four board meetings within the financial year and one day of strategic planning plus an Annual General Meeting.
NATIONAL ASSOCIATION OF CHILD CONTACT CENTRES TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The operational management is vested in the Chief Executive, is supported by the following staff: . A full time Business Admin Manager. .A part timeAdministrator. . A full time Administrator. . A part time Finan Administrator. . A part time Communications Manager. . A full time SetViC8 Development Manager who is supported by a pool of self-employed assessors who ensure that Centres achleve accreditstion and re-accreditation in a timely manner and in line viith the national standards. Public Benefit.. The trustees have regard to the Charlty Commission's guidance on their legal duty in relation to the public beneflt and are satisfied that the Charity delivers a public benefit and due regard is paid to the guidance on public benefit when deciding on what new projects the Charty should undertake. Actlvltles undertaken In furtherance of the charfty's objectlves NACCC has a strategic plan, the objectives of vthich are: 1. Build further the quality of our volunteer run operations. 2. Engage key stakeholders demonstrating the need for continued contact centre seDiices in all parts of the UK and support its effective delivery. 3. Identify the effective use of resources, structure and ways of working to meet th8 needs of the strategy. 4. Develop and execute a focused communications engagement approach to strengthen our reputation as th8 go to pla for child contact Issues, and to ensure continuing extemal support and funding.
NATIONALASSOCIATION OF CHILD CONTACT CENTRES TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achievements and performance This strategic plan was reviewed quarterfy. All objectives were achieved. In Dember 2024 vthen this plan was concluded a new strategic plan was developed. The objectives of this plan are-: Build the value that NACCC offers to members Increase Geographical Coverage Maintaining and enhancing the excellence of NACCC'S existing services Build awareness among key influencers and decisioTrmakers Develop effectlve communicationslengagement and fundraising strategies. Identify and develop the effective use of resources, structure and ways of working. This plan has already had hvo quarterly revlews and one of the elements of the new plan are that Trustees are taking responsibility for leading on objectives. Trustees. commitments The Board of Trustees has given a commitment to visit different chlld contact centres each year. General trustees are committed to each visiting at least two contact centres a year and the Chair of Board has a commitment to visit at least four contact ntre5 each year. This will enable trustees to have a better understanding of the Vrk that goes on in the different contact centres and for contact ntre staff to gain a better understanding of the work of the board of trustees. )ilst making this commitment the board has also recognised that will take a long time to visit al the centres and meet all the staff in the different ntres. To help expediate this process the Chair of the Board and the CEO for NACCC will hold regional aftemcon tea meetings in different regional areas of the country as a getting to meet and know basis and. where any one fr) a contact centre will be welcome to attend. The chair of the board has also attended a supported and a supervised accreditation meeting to understand the accreditation process in more depth and the work that slts behind the accreditation process.
NATIONAL ASSOCIATION OF CHILD CONTACT CENTRES TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Ministy of Ju8tlce NACCC were included in a Ministry of Justice and DA-POC (Domestic abuse - positive outcomes for Children) group which induded Women's Aid, Cafcass, the DomesticAbuse Commissioners Office and Mrs. Justice Knowles. This group ased to exist due to staff changes at the MOJ. MOJ Supported Chlld Contact Centre Grant NACCC has just completed the second year of the supported child contact centre grant. The annual evaluation required by the MOJ was completed and sets out proposals for ongoing responsibility for the contact centre grant. The MOJ give NACCC a contribution for admin costs associaled with distribution of the grant. Going forward the MOJ have taken on responsibility for Contact Centres in Vlgdles and it is anticipated that as there will not be an increase in the overall grant, and the money wbill have to go fijrther. NACCC continues to allocate the funds in what we deem to be the fairest manner and prioritise on the request from the notrfor-profit centres. The Vvelsh centres being induded will not affect the allocations to the not-for-profit centres. Communlcatlons In July 2024 NACCC employed a Communication's Manager. This has Increased NACCC'S profile considerably over all social media platforms. There has been a communication plan developed which includes Soclal Media 1¢onagement, metrics. growth, a stsndard operating procedure. Productlon of a calendar of key national awareness days using it to create dedicated campaigns which link into NACCC service offering, and work on NACCC'S branding - developm8nt and alignment. Further Goals are asset creating, marketing material and website refinement and development. Coffee Shops Coffee Shops contlnue to thrive having a variety of experts in their field to speak about thelr work. Examples of presentations in the past year have been.. - Insurance for Contact Services 'are you fijlly covered?" Support for parents regarding child mental health, and Prof&8sor Tarrant about male parents and their role In frdmily life. Only mums and dads, about the work they do with parents, the Family law legal helpline and how thw can help centres College of Mediators, L8lking about how centre staff could consider becoming mediators and also giving them some advice on using some mediation skills with families Buzz on their Families Forward programme Standards and Standard Panel This year has seen the roll out of both sets of standards that have had several changes following work with the MOJ. They have been published following consultation with members and Trustees as well as the Standards Panel. With the new standards for supported centres a new practi guide has been developed to help these centres which are largely staffed by volunteers. There has been additional training for assessors on the new standards and various meetings with centres to support them in working to the new standards. The NACCC standards panel ha5 met tsvice during the year covered by this report. They have agreed the new stsndards following comments, looked at accreditation reports and complaints handling. Trends In the last few years, the number of supported centres has reduced whilst the enhanced centres (those providing both supported and supervised) has increased. The supported centres did not come back to full strength after the pandemic, many closed, and numbers of children attending and new referrals has lefi many centres no longer viable. It can only b8 assumed why this drop in families attending supported tsntres. Families have got mor8 complex problems since the pandemic. Increased Domestic Abuse, Drug and Alcohol abuse, and poor mental health. Additionally with the passiro of the Domestic Abuse Act more people have been prepared to act against perpetrators.
NATIONAL ASSOCIATION OF CHILD CONTACT CENTRES TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 IT Security NACCC continues to comply with IT requirements and has achieved Cyber Securty Certificate for another year. NACCC recently faced ff(s most significant IT security incident to date. Malicious links were sent by email leading to unauthortzed a¢$S to our IT system. NACCC IT support worked for two days to rescue our systems, reset passwords and assessed potents.al danger. Fortunately. no dats was tsken, and the harm was limited. Some IT settings were altered to disguise the breach, but these vRre identified and corrected. Tralnlng Below is a table of people each month who have had some sort of training input whether that be &learning, online training, or coffee shops. In addition, it is anticipated NACCC will develop a new training course to help centres diversify their seNices to include Parenting Programmes. It is important for centres to look at other means of revenue generation and this would along with some who are working with mediators make a more holistic service. pr-24 May-24 Jun-24 Jul-24 ug-24 Sep-24 164 190 103 164 130 205 11 Oct-24 Nov-24 Dec-24 Jan-25 FetF25 Mar-25 Total 108 233 83 201 168 149 2006 In addition to this there has been a presentation to the Local Family Justice Board, magistrates and judges 169 in total on the workings of Contact Centres. Family Solutions Group This 15 partnership working. Collectively this multr-disciplinary group have challenged a DomesticAbuse policy which the judiciary considered unworkable. Completed a Legal profession survey which looked at whether training of the legal profession should include different elements such as experiential learning for example having placements in other services such as Child contact centres, mediation or parenting programmes to increase their understanding. FSG has also responded to the Law Commission's scoping review and the Public Accounts Committee Call for evidence on the family court syst8m. Th8 key questions being - Examining if the family court system across England and Wales has capacity to meet current and future demand, including account for the needs of different groups. Understanding how Departments and other organisations are working towards a whole system approach to improve family courts performance and asking how the system can deliver an effective and efficient service that also offers value for the taxpayers money. Additlonally, as a group we are developing Standards to be used in the accreditation of Separated Parent Programmes thus assuring the consistency, safety and quallty of these programmes. This is an issue in which the courts are partlcularly interested in.
NATIONAL ASSOCIATION OF CHILD CONTACT CENTRES TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Trustees. responsiblllty statement The trustees {who are also the directors of NACCC for the purposes of company law} are responsible for preparing the Report of the Trustees and the financial statements in accordan with applicable law and United Kingdom Accounting Standards (United Kingdom Generally A¢pIed Accounting Practice). Company law require5 the trustees to prepare financial statements for each financial year which grve a true and fair view of the situation of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of Ihe charitable company for that period. In preparing those financial statements, the trustees are required to.. select suitsble accounting policies and then apply them consistently. observe the m8thods and principles in the Charity SORP. make judgements and estirnates that are reasonable and prudent. prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charltable company will continue in business. The trustees are responsib18 ft)r keeping proper accountlng records which disclose wilh reasonable accurdcy at any time the financial position of the charitsble company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responslble for safeguarding the assets of the charltable company and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware.. there is no relevant information of which the charitable ccfflpanies independent examiners are unaware. and the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the independent examiners are aware of that information. Risk Review In this reporting period the trustees carried out a review of NACCC'S activities and the risks to which it may be exposed. Reserves Pollcy The Trustees have established a policy vhlereby the unrestricted funds not committed or invested in tangible fixed assets ('the free reserves") held by the charity should be between 4 and 6 months of the resources expended which equates to £150,755 to £226,133 in general funds based on budgeted 2025126 expenditur8. At this level the Trustees feel that they would be able to continue the current activities of the charty in the event of a significant drop in funding. At present the free reserves amount to £357,738.
NATIONAL ASSOCIATION OF CHILD CONTACT CENTRES TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Results for the Year The detailed results for the year and the charitys financial position at the end ofthe year are shown in the attached financial statements. The year ending March 2025 can be summarised as follows. This year resulted in a 12% increase in overall income from the previous financial year (£431.806 vs £385.836). This can be attributed to the increased number of accredrtationslre- accreditations of centres in 2024-25 which resulted in £23K higher income than in the previous year (£71 K vs £48K). £15K increase in membership fees (£122K vs £107K). Increases in trading and investment income compensated for no longer having income from safe referrals as that online platform ceased during 2023-2024. Overall expenditu was 4.10/0 higher than in previous year (£366,623 vs £352,021). Increased accreditation costs (£53K v £27K) reflected the higher number carried out. General Running expenses (£39K v £46K) and premises costs (£28K v £35K) were 15•h and 20 % down respectively on previous year. Staff costs were down (£211 v £214K) on the previous year with the redUd number of staff in the first quarter of the year offsetting the cost of living increase awarded by the trustees. The net effect ofthe above resulted in a £65,183 surplus compared to £33.815 surplus the previous year, this was far mor8 favourable than the budgetéd surplus of £9,448. There are no deslgnated reseprfes at the end of 2024-25 (subjèd to final audit). As the last 3 financial years have ylelded healthy surpluses the un-restricted reserves ar8 now above pre-pandemic levels. The report is prepared in accordancè with the special provisions of Part 15 of the Companies Act 2006 relating to Small companies. The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the finandal statements were: Luoy Glass Malcolm MacLellan ffrèasurer) Gareth Williams Helen Wagner Elizabeth Tam Therese Patel Sharon Scott {Chair) Julie Tisbury La-Toyah Phillips Angela Wellings (Resigned 5 January 2025) (Appointed 10 Septemb8r 2024) {Appoint8d 17 June 2025} The trustees, report was approved by the Board of Trustees. Sharon Scott (Chair) Trustee Dated.. ...8° September 2025......................
NATIONAL ASSOCIATION OF CHILD CONTACT CENTRES INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NATIONALASSOCIATION OF CHILD CONTACT CENTRES I report to the trustees on my examination of the financial statements of National Association of Child Contact Centres (the charity) for the year ended 31 March 2025. Responsibilities and basis of report As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examinati¢)n of the tharity's financial statements Carried out under section 145 of the Charities Act 2011. In Carrying out my 8xamlnatlon I have followed the Directions given by the Charity Commission under sectlon 145{5)(b) of the CharitiesAct 2011. Independent examIneS statement Sln¢e the ¢harity'S gross income exceeded £250,000, the ind8p8ndènt examiner must b8 a member of a body listed in section 145 of the Charities Act 2011. 1 Confi that l am qualified to undertake the examination because l am a member ofThè Institute of Chartered Accountants In England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting record5 were not kept in respect of the charity as required by section 386 of the Companies Act 2006. the financial statements do not accord with those records-, or the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination: or the financial statements have not been prepared in accordan with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in th8 UK and R8public of Ir81and (FRS 102). I have no Concerns and have come across no other matters in connection with the examinatlon to which attèntion should be drawn in this report in order to enable a proper understanding of the financlal slatement8 to be reached. Lisa Johnston FCA far and on behalf of Roger5 Spencer Chartered Accountants Newstead House Pelham Road Nottingham NG5 1AP Dated..
NATIONALASSOCIATION OF CHILD CONTACT CENTRES STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Restrlcted funds funds 2025 2025 Total Unrestrkted Rostrlcted funds funds 2024 2024 Total 2025 2024 Incorne and endowments from: Donations and legacies Charitable activities Investments other income 5,802 222,203 11,801 192,000 197,802 222,203 11,801 1,953 181.906 9.377 600 192,000 193,953 181,906 9,377 600 Total income 239,806 192,000 431,806 193,836 192,000 385,836 Exp•ndlture on: Raising funds Charitable activities 8,674 165,949 50.296 141,704 58,970 307,653 9,061 149,514 48,977 144,469 58.038 293,983 Total expendlture 174,623 192,000 366,623 158,575 193,446 352,021 Net incom• 65,183 65,183 35.261 (1.446) 33,815 Transfers between funds 3,000 (3,000) Net movement In funds 68,183 (3,000) 65,183 35,261 (1,446) 33,815 Reconclllatlon of funds: Fund balances at 1 April 2024 297.169 3,000 300,169 261,908 4,448 266,354 Fund balances at 31 March 2025 365.352 365,352 297,169 3.000 300,169 The statement of financial 8Ctivitl8s includes all gains and losses recognised in the year. All incom8 and expenditure derive from continuing activlties.
NATIONAL ASSOCIATION OF CHILD CONTACT CENTRES BALANCE SHEET AS AT31 MARCH 2025 2024 Taryib18 assets 13 7,614 CuTr•nt •88•ts 14 63A37 449N16 s43 384,122 Cash al bank and in hand 512.853 Cr•dKors: amounts fallng dug wlthln on• y••r 439,025 (155,115) (146.899) N•t a66•t• 357,738 292,326 Tolal *88•ts I currwbt Ilabllftl•8 365,352 300,169 The lund$ •f tho chartty Restrlctsd income funds UnrestrlcAed fwKIs 19 297.189 365,352 300,169 The compBny kn 6ntitred to the 8xemptson from the audK requlrement Contslned In sectlon 4T1 of the Cornw4es Ad 2006. for the year endod 31 Marth 2025. The dkoctor acknowledges hls responslbllEtss for eomptylng wlh Ihe r8qulrem8nts ol thé Companlos 2006 rttpect to accountlng rKord$ and the praparatlon of fin8ndal statements. The mombers have not requlred the rnmpany to oblaln an"audit of Its finandal 8tatement8 for the year In qu88tk)n In accordance wtth 8¢ctlon 476. These ffinandal slatemgnts have been preperod In acoxdancg wllh the provlslons appllcable to companles subJe¢t to the 8mal crynles reglme. The fmanL?al slatements were approved by the trustees on ..... ...... .... ..... Malrth MacL•llan (freasurar) Tn0 Conwany regi8trallon number 03886023 (England and Wales) 10-
NATIONAL ASSOCIATION OF CHILD CONTACT CENTRES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng polici•s Charlty Information National Association of Child Contact Centres is a private company limited by guarantee incorporated in England and Wales. The registered office is 5 Russell Place, Nottingham, NG15HJ. 1.1 Accounting convention The financial statements have been prepared in accordance with the charity's governing document. the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practi applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Repubiic of Iland (FRS 102} (effective 1 January 2019)" The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to Prepa a Statement of Cash Flow5. The financial statements are prepared in sterfing, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Golng concern At the time of approving the financial statements, the trustees have a reasonable expectstion that the charty has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the golng concem basis of accounting in preparing the financial statements. 1.3 Charttable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objective8. Designated funds comprise unrestricted funds vthich have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charFty for particular purposes. The cost of raising and administering such nds are charged against the specific fund. The aim and use of each restricted fvnd is set out in the notes to the financial statements. 1.4 Income All incoming resources are included in the Statement of Financial Activities {SoFA) vthen the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income V&ill be received. The Charity reIVeS government grants. Income from government and other grants are recognised at fair value when the Charty has entitlement after any perfonnance related conditions have been met, it is probable that the Income will be received and the amount can be measured reliably. If entiuement is not met then these amounts are deferred. Interest on funds held on deposlt Is included when receivable and the amount can be measured rellably by the charity.. this is nomialty upon notiftcation of the interest paid or payable by the bank. 11
NATIONALASSOCIATION OF CHILD CONTACT CENTRES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng policies (Continued) 1.5 Expenditure All expenditure is accounted for on an accruals basis and has been dassified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third pa"es, it is probable that the settlement will be required and the amount of obligation can be measured reliably. It is categorised under the folloryng headings: Costs of raising funds o)mprise th8 Costs associated with attractiro voluntary income. Expenditure on charitable activities indudes those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It indudes both costs that can be 811ocated directly to such activities and those costs of an indirect nature necessary tt) support them. 1.6 Tanglble fixed assets Tangible fixed assets are stated at cost less accumulated deprecatlon and accumulated impairment loss. Cost includes costs diredy attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible assets, at rates calculated to write off the cost.18ss estimated residual value, of eath asset on a 8ySternatic basis over its expected useful life as follows: Computer equipment Fixtures. ffttings and equipment 33% straight line 25°h straight line 1.7 Tax The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finan Act 2010 arld therefore it meets the definition of a charitable company for UK corporation tax purposes. 1.8 Retirement beneflts The pension costs charged in the financial statement5 represent the contribution payable by the charity during the year. 1.9 Leases Rentals payable under operating leases are charged against Income on a straight line basis over tre lease 1.10 Debtor5 and creditors recelvable I payable withln one year Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impalmient are recognised in expendiiure. Donatlons and legacles Unrestricted Restrlcted funds funds 2025 2025 Total Unrestricted Restricted funds funds 2024 2024 Total 2025 2024 Donations Minlstry of Just1 CYPF 5,802 5,802 192.000 1,953 1,953 192,000 192,000 192,000 5,802 192,000 197,802 1,953 192,000 193,953 12-
NATIONAL ASSOCIATION OF CHILD CONTACT CENTRES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Charitable actlvitles Unrestricted Unrestrlcted funds funds 2025 2024 Membership fees Enhand accreditation and re-8ccreditation fees Conference & training fees Primary purpose trading income Services to members, includlng CRB checks Income from Safe Referrals 121,670 71,420 13,830 11,504 3,848 (69) 106,799 47,820 7,715 10,698 2,932 5,942 222,203 181,906 Investments Unrestricted Unrestrlcted funds funds 2025 2024 Bank interest receivable 11,801 9.377 Other income Unrastrlcted Unrestrlctsd funds funds 2025 2024 Net gain on disposal of tangible fixed assets 800 Ralslng funds 2025 2024 Premises costs Travd and subsistence Statlonery, postage and telephone Staff costs 6,609 1,000 1,065 50,296 7,695 391 975 48,977 58,970 58,038 Analysls by fund Unrestricted funds Restricted funds 8,674 50,296 9,061 48,977 58,970 58,038 13-
NATIONALASSOCIATION OF CHILD CONTACT CENTRES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Charltable actlvltles Totsl 2026 Total 2024 Staff costs Depreciation and impainnent Operating lease - Land & buildings Operating lease - Plant & machinery offi premises costs Information, education and promotion DBS check fees Accreditation ass8ssors Travel and subsistence Consultancy and agency fees Training Statlonery, postage and telephone Bad debt write off Bank charges 160,299 3.617 15.483 164,762 2,848 15,193 931 27.086 21,544 4,510 4,345 53,040 2,410 898 2.980 4,260 500 120 3,197 26.590 1.763 9.036 3.232 3,898 142 274.006 263.622 Share of govemance costs (see note 8) 33.647 30,361 307.653 293,983 Analysls by fund Unrestricted fvnds Restricted funds 165,949 141.704 149,514 144,469 307.653 293,983 Governance costs 2025 2024 staff costs Independent examination fees Independent examiners fees for other ServIS Insurance Committee expenses 24,389 2,000 2,344 408 4,506 23,705 2,000 2,986 363 1,307 33,647 30.361 14-
NATIONAL ASSOCIATION OF CHILD CONTACT CENTRES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Net movement In funds 2025 2024 Net movement In funds is statsd after chargingl{crediting) Fees payable to the company's independent examiners for the irKlependent examination of the company's financial statements Depreciation of owned tsngible fixed assets Lossl(profit) on disposal of tangible fixed assets Operating lease rentals - Land and buildings Operatlng lease rentsls - Plant and machinery 2,000 3.617 2.000 2.612 (600) 15.193 931 15,483 10 Trustees The trustees neither received nor walved any remuneration during the year (2023 - £Nil). The reimbursement of trustees expenses was as follows: 2025 Number 2024 Number 2025 2024 Travel & subsistence 1,307 1,167 11 Employees The total staff costs and employees benefit's was as follows: 2025 2024 Wages and salaries Social security costs other pension costs 207,156 15,611 12,217 208,630 15,787 13.027 234,984 237.444 Remuneratlon of key management personnel The MUneratIon of key management personnel is as follows: Aggregate compensation 54,999 54,161 No employee received emoluments of more than £60,000 (2023 .'None). Number of employèes The average monthly numbers of employees and full time equivalent {FTE) during the year was as follows: 2026 Numbor 2025 FfE 2024 Number 2024 FTE 15-
NATIONALASSOCIATION OF CHILD CONTACT CENTRES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Taxatlon The charty is exempt from taxation on its activities because all its income is applied for charitable purposes. 13 Tanglbla fixed assets Compther aqulpment Fixtures. fittings and oqulpment Total Cost At 1 April 2024 Additions 27,893 3,389 1.595 29,488 3.389 At 31 March 2025 31,282 1,595 32,877 Depreciatlon and Impalm)ent At 1 April 2024 Depreciation charged in the year 20.194 3,474 1,452 143 21,646 3,617 At 31 March 2025 23,668 1,595 25.263 Carrying amount At 31 March 2025 7,614 7,614 At 31 March 2024 7,700 143 7,843 14 Debtors 2025 2024 Amounts falling due wlthln one year: Trade debtors Prepayments and accrued income 43,619 19,818 39,239 15,664 63,437 54,903 15 Credltors: amounts falllng due wlthln one year 2025 2024 Notss other taxation and social seujrity Deferred income Trade creditors Other creditors Accruals 7,351 132,299 5,005 5,000 5.460 6.924 107.429 5.204 21.920 5.222 17 155,115 146,699 -16-
NATIONAL ASSOCIATION OF CHILD CONTACT CENTRES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Funds received as agent During the perlod under VIeW £450,000 (2024: £450,000} was received from the Ministy of Justlce. £455,524(2024: £439,438) of the funds received were pald out to recipients in accordance with the directions of the Ministy of Justice. Administration fees of £11,376 (2024.. £10,562) were received In relation to this agreement. As at the year end £5,000 (2024: £21,900) is included wthin other creditors, note 14. 17 Deferred income 2025 2024 At 1 April 2024 Increase in year 107,429 132,299 86,004 107,429 239,728 {107,429) 193,433 (86,004) Released in year At 31 March 2025 132,299 107,429 Deferred income comprises advanced invoicing of membership subscrlptions and enhanced accreditations. 18 Retlrement benefrt schemes Deflned contrlbutlon schemes The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently 8dministered fund. Although the scheme Is a defined contribution scheme, employees paid into a growth plan series 3 ylor to October 2013. The debt on withdrawal from the scheme amounts to £8,954 (2024 - £8,173) as shown on the most recent growth plan report dated 30 September 2024 (2024 - 30 September 2023). The amount recognised as an expense in the period in respect of defined contribution schemes was £12.217 (2024 - £13,027). The defined liability is allocated to restricted fvnds. 17-
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NATIONAL ASSOCIATION OF CHILD CONTACT CENTRES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 20 Unrestrlcted funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated fvnds which have been set aside out of unrestricted funds by the trustees for specific purposes. At 1 April 2024 Incoming resources Resourcos expended Transf•rs At 31 March 2026 General furKIs 297,169 239,8C6 (174,623) 3,000 365,352 Previous year: At 1 April 2023 Incomlng resources Resources expended Transfers At 31 March 2024 General funds 261.908 193,836 (158.575) 297,169 21 Analysis of net assets between funds Unr•strl¢ted Restrlcted funds funds 2025 2025 Totsl Unrestricted Restricted funds funds 2024 2024 Total 2025 2024 Fund balan$ at 31 March 2025 are represented by: Tangible assets Current as88tsl(liabilities) 7,614 357,738 7,614 357,738 7.324 289,845 519 2,481 7,843 292.326 365,352 365,352 297.169 3,000 300,169 22 Operatlng lease commltments Lessaè At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows.. 2025 2024 Imthin one year Between two and five years 15,000 3,750 15,000 18,750 18,750 33,750 23 Related party tran8actlons There were no disclosable related paty transactions during the year (2024 - none).