Support School-Home Support Report and Financial Statements Year end 31 August 2022 Company number. 03991440 Charity number.. 1084696 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** ||**Contents**|| |---|---|---| |||**Page**| |**Reference and Administrative Details**||**3**| |**Trustees’ Report**||**5 to 22**| |**Chair’s report**||**5**| |**Objectives**||**6**| |**Activities**||**7**| |**Achievements and performance**||**9**| |**Our priorities in 2021-22**||**11**| |**Key areas for the coming year 2022-23**||**13**| |**Fundraising, Data Protection and**|**GDPR**|**14**| |**Structure, Governance and Management**||**14**| |**Trustees**||**17**| |**Financial Review of the year 2021-22**||**18**| |**Risk Management**||**20**| |**Reserves Policy**||**21**| |**Independent Auditor’s Report**||**23 to 26**| |**Statement of Financial Activities**||**27**| |**Balance Sheet**||**28**| |**Statement of Cash Flows**||**29**| |**Notes to the Accounts**||**30 to 42**| This report was produced in-house by School-Home Support. Page 2 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** ## **Reference and Administrative Details** ## **Registered Name** ## **Registered & Operating Office** School-Home Support Service (UK) Solar House - 3rd Floor 1-9 Romford Road London E15 4LJ ## **Company Number** 03991440 ## **Charity Number** 1084696 ## **Trustees** Fred Sharrock _(Chair)_ Michelle Loughrey Carly Wickham _(Deputy Chair)_ Sara Luder _(resigned 28/04/22)_ Mariella Ardron David Marriage Laura Bruce Dan O’Brien Lynne Chambers _(resigned 28/04/22)_ Nikolai Petrou Emma Fay _(appointed 18/10/22)_ Lisa Robinson David Dickson _(appointed 19/07/22)_ Yun Hui Teoh _(appointed 19/07/22)_ Colin Horswell Alice Wilcock _(appointed 18/10/22)_ John Jeffcock _(resigned 28/04/22)_ ## **Finance Committee** ## **Fundraising and Marketing Committee** Nikolai Petrou (Chair) Lisa Robinson (Chair) Colin Horswell Mariella Ardron Dan O’Brien David Dickson _(from 19/07/22)_ Sara Luder _(to 28/04/22)_ John Jeffcock _(to 28/04/22)_ Yun Hui Teoh _(from 19/07/22)_ Dan O’Brien _(from 19/07/22)_ Carly Wickham ## **Impact Committee** Laura Bruce (Chair) Carly Wickham Colin Horswell David Marriage David Dickson _(from 19/07/22)_ Mariella Ardron Michelle Loughrey Nikolai Petrou Page 3 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** |**Chief Executive**
**Key Management Personnel**
Jaine Stannard
Maggie Mitchell - Head of Family
Intervention
Caitrin Doe - Head of Impact & Digital
Delivery
Alec Raven - Head of Fundraising &
Communications
AJ Finn - Head of Finance & Resources
_(appointed 21/09/2021)_
**Bankers**
Barclays Bank PLC
Dockland Branch
1 Churchill Place, Canary Wharf
London E14 5RB
Aldermore Bank PLC
Apex Plaza
Forbury Road
Reading RG1 1AX|**Chief Executive**
**Key Management Personnel**
Jaine Stannard
Maggie Mitchell - Head of Family
Intervention
Caitrin Doe - Head of Impact & Digital
Delivery
Alec Raven - Head of Fundraising &
Communications
AJ Finn - Head of Finance & Resources
_(appointed 21/09/2021)_
**Bankers**
Barclays Bank PLC
Dockland Branch
1 Churchill Place, Canary Wharf
London E14 5RB
Aldermore Bank PLC
Apex Plaza
Forbury Road
Reading RG1 1AX|**Chief Executive**
**Key Management Personnel**
Jaine Stannard
Maggie Mitchell - Head of Family
Intervention
Caitrin Doe - Head of Impact & Digital
Delivery
Alec Raven - Head of Fundraising &
Communications
AJ Finn - Head of Finance & Resources
_(appointed 21/09/2021)_
**Bankers**
Barclays Bank PLC
Dockland Branch
1 Churchill Place, Canary Wharf
London E14 5RB
Aldermore Bank PLC
Apex Plaza
Forbury Road
Reading RG1 1AX| |---|---|---| ||Barclays Bank PLC
Dockland Branch
1 Churchill Place, Canary Wharf
London E14 5RB|Aldermore Bank PLC
Apex Plaza
Forbury Road
Reading RG1 1AX| ## **Auditors** Haysmacintyre LLP Chartered Accountants & Registered Auditors 10 Queen Street Place London EC4R 1AG ## **Contact** ## **Website** Telephone: 020 7426 5000 www.schoolhomesupport.org.uk Email: enquiries@shs.org.uk Page 4 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** ## **Trustees’ Report** The Trustees, who are also Directors of the charitable company, present their report for the twelve months ending 31 August 2022. In presenting this report, the Trustees have complied with the Statement of Recommended Practice, Accounting and Reporting by Charities, the Companies Act 2006 and applicable United Kingdom Accounting and Financial Reporting Standards, including FRS102, and have given due regard to the Charity Commission’s general guidance on public benefit including the guidance ‘public benefit: running a charity (PB2)’. ## **Chair’s Report** School-Home Support believes that every child should be in school. It exists to solve the problems that prevent that from happening. The harm caused to children by the school closures and absences necessitated by the COVID-19 pandemic has strengthened that belief and made us more determined to make it a reality. This year, we’ve comprehensively reviewed our strategy, and asked ourselves the question, “What would it take to make our belief that every child should be in school a reality?” Answering that question has led us to the priorities in our five-year strategy for 2022 to 2027, and it has led us to set an ambitious, explicit, time-bound goal, “Every child, in school, every day, by 2050.” In setting this goal, our ambition comes from seeing the value of getting children into school; our confidence that it can be done comes from the evidence of our success to date, and from the secure financial position that the charity is now in. Our donors were incredibly generous during the COVID-19 pandemic. Seeing the harm that lockdowns were causing to children’s education and wellbeing, they increased their giving and made more unrestricted gifts. This generosity enabled us to respond rapidly and flexibly to the challenges that families and schools faced at the time. It has also enabled us to craft a strategy for the charity which plans for: - Self-funded expansion into areas of the country where School-Home Support is needed. - Developing new models of support for places where our core “one practitioner per school” model is not the right solution. - Increasing our influence on policy and practice, in government, local authorities, other charities, think tanks and the media. We are confident that this strategy will set us on a path towards our 2050 goal. However, the next few years will be a very difficult time for many families, and the need for our support will only grow as increasing numbers of children live in poverty. The strength of the School-Home Support practitioner model is its flexibility and the ability of those skilled professionals to support families whatever challenges they may face. This was proven again during the pandemic - a completely novel challenge for us and for the families and schools we support. To achieve its strategic goals during a cost of living crisis, School-Home Support must continue to be resourceful and adaptable. We will: - Invest in our practitioners, and all the staff who support them. Retaining them and developing their skills and knowledge is critical for our success. Page 5 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** - Ensure that new models of support we develop incorporate the combination of expertise and flexibility that make the practitioner model effective. - Continue to ask funders for unrestricted or flexible donations, so that we can respond to the changing challenges that families face and whatever new needs might arise. - Build our networks with local and national government and politicians of all parties, to build understanding of the challenges that families are facing and so that our influence is durable in a time of political uncertainty and change. Achieving our goals requires strong leadership and governance. The senior leadership team has been enhanced to support the delivery of School-Home Support’s strategy. We have also made several new appointments to the Board, bringing in new skills and knowledge, and further increasing the diversity of Board membership. ## **Objectives** ## **Our Vision** Every Child, in School, Every Day by 2050 ## **Our Mission** Children in school, ready to learn. Whatever it takes. ## **Our Values** |**Collaborate**|Working together, engaging the whole family, school and other| |---|---| ||services, we support families to break the intergenerational cycle of| ||deprivation.| |**Achieve**|We work to be a high achieving organisation, to give every child the| ||chance to thrive and achieve their best.| |**Respect**|Placing value on the emotional and practical needs of families,| ||listening to their issues, recognising and working with their strengths| ||to support the learning and development of children and young| ||people.| |**Empower**|Starting with their strengths, we support the building of resilience in| ||children and their families, enabling parents to support successful| ||educational outcomes for their children.| School-Home Support’s objects, as set out in its Memorandum of Association, are to advance education by promoting, developing and assisting in the provision of services which contribute to the pastoral care of pupils and/or which foster links between school and home. The need for our service continues to increase year on year. Fundamental shifts in the education and social care landscape driven by the government policy on attendance, the SEND green paper and children’s social care are responding to gaps in support services which have been growing for too Page 6 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** long. We must be ambitious and bold if we are to widen our reach and impact. We have therefore undertaken consultation with key stakeholders to help develop a new five year strategy that will have at its heart our new vision of **Every Child, in School, Every Day, by 2050** Our new strategic aims are as follows and will shape our work this year and until 2027: 1. Children and families have access to the support they need for children to be in school, ready to learn. 2. Schools are confident and effective in addressing persistent absence through access to best practice information and support. 3. Education policy and systems support and enable all children to be in schools. The School-Home Support Strategy 2022- 2027 can be downloaded here . ## In shaping our objectives for the year and planning our activities, the Trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘public benefit: running a charity (PB2)’. The Trustees are confident that through its objects, School-Home Support meets those public benefit requirements. The principles of public benefit – that it is identifiable, that it must be to the public and that any private benefit must be incidental – are demonstrated by the outcomes of our work set out in the review which follows. ## **Activities** ## **Summary and key developments** The long-term impact of COVID-19 and the cost of living crisis is disproportionately affecting those most vulnerable in society, and this includes the children and families we exist to support. The barriers to these children accessing their education are greater than ever and our effective and proven approach is never more needed, supporting families to recover from this situation stronger and more resilient. By the end of the autumn term 2021 almost 1.7 million children regularly missed school with over 1 1,000 schools having an entire class-worth of severely absent children, meaning those children are out of school more than they are in . Although these numbers were affected by the pandemic, 2 almost 900,000 (or one in eight) children each year are missing too much school. 3 The growing complexity of our case work illustrates the impact of those day-to-day struggles. Families who were dealing with one major issue are now dealing with many more when their children are referred to us. The number of times our practitioners ‘interact’ with families has doubled compared to last year, with concerns relating to work and money increasing by 82 percent. As ever, > 2 The Centre for Social Justice – May 2022 > 3 Department for Education – Pupil absence in schools in England – 2020/21 > 1 – Department for Education Pupil absence in schools in England: autumn term 2020/21 Page 7 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** we will continue to support children whose attendance takes longer to improve. Our support for these families whose children might be on the edge of the education system is crucial. For many, we are the positive constant in increasingly difficult lives and the progress they make. Tackling poor attendance and engagement at school isn’t a quick fix. To succeed, policy and practice must focus on the underlying causes of absence and ensure families have real and practical support when they need it. Failure to act could mean losing children from education for good. We are proud that our second Government funded Community Practitioner Service, this time in Liverpool, has made a strong start. Based on our successful Blackpool Service, it delivered on average 9 more days of school per child in just two terms. We are extremely grateful to our advocates, like the Centre for Social Justice (CSJ) who have helped us keep school attendance and family support high on the political agenda. By recommending our model and approach in three high profile policy reports and sharing our case studies, they have 4 helped us take our cause to the highest levels of government and the media. Our school engagement work is crucial to spreading and supporting best practice. Through School-Home Support membership, more schools have benefited from our experts in attendance, SEND, mental health and parental engagement. With the generous support of all our partners, funders and advocates we finish the year proud of our impact and ready to deliver on our bold and ambitious five year strategy and vision: ‘Every Child, in School, Every Day by 2050’. ## **Family Intervention Service - Flagship School-Home Support Practitioner Service** The core of our work is to address reasons for absence and poor behaviour and ultimately help close the ‘attainment gap’ between disadvantaged children and their peers, which due to the pandemic is now never more needed. School-Home Support practitioners, working with our partner schools, provide individually-tailored practical and emotional support to children and families. School-Home Support coordinators support practitioners by providing professional casework guidance and review, to ensure support provided to individuals and/or families is maximised. We employ practitioners across the service with a wide variety of experience and expertise and continue to demonstrate their ability to be flexible, resilient and tenacious. Our support to our school partners continues to ensure that all families are safe, receive food and other practical support, whether this be with an impending eviction or with a child’s school uniform. We continue to develop our practitioners to provide a wide variety of interventions to best fit the needs of the school, children and their families. School-Home Support offers practitioners a wide range of training each year, to support their professional development. Practitioners also have regular mandatory safeguarding training, covering issues such as domestic violence and child sexual exploitation. > 4 https://www.centreforsocialjustice.org.uk/library/repairing-our-society https://www.centreforsocialjustice.org.uk/library/lost-but-not-forgotten https://www.centreforsocialjustice.org.uk/library/kids-cant-catch-up-if-they-dont-show-up Page 8 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** ## **Pastoral Development Services** Our Pastoral Development Services (PDS) support staff in schools and other settings who are responsible for (or involved in) providing family support. These services include supervision, training and resources. Whilst the service does not generate significant income for School-Home Support, it embraces the opportunity of sharing the charity’s expertise to reach more children and families through these services, by the upskilling of other staff providing family support. ## **Achievements and Performance** We continue to be proud of the difference we make to children’s lives and for the impact the service has achieved this year with the support provided. As families emerged from the pandemic and schools reopened, the problems once hidden by successive lockdowns came to the surface. Our practitioners have witnessed an increase in the severity of need across their caseload. The number of individuals supported via intensive casework support in 2021/22 was 30% higher than the previous year (1876 compared to 1443 in 2020-21). Typically, practitioners support multiple complex home issues at one time, but this year demand for support has been particularly intense. Each practitioner delivered on average 1,798 interactions with those receiving intensive support. This represents a 56% increase on 2020/2021 (1153 interactions). Our experienced practitioners know how easy it is for a family’s challenging situation to become a serious safeguarding risk, and how important it is that someone is looking out for the children in these families. This year’s figures show how vital whole-family support is to safeguarding children. Whilst the number of safeguarding alerts in 2021/22 (with 233 alerts) was a 14% decrease from 272 alerts in 2020/2021, this is still nearly three times the levels seen in 2019/2020 (with 85 alerts). A third of safeguarding alerts received continue to be related to Domestic Abuse or Mental Health concerns. Our full Impact Report 2021/22 can be downloaded here . Highlights during the year include: Page 9 of 42 SCHOOL-HOME SUPPORT SERVICE IUK)- year ended 31 August 2022 We supwrtecl ￿￿)￿ itx1ividualfamily members than ever before in 2021/22 5,888 82/ 6r/ 6r/ •••• 56/ of 1rvJ￿Kk￿LSThE increase in inleraclK)riswith children arndfamib relating lowoth. n&yarKI h￿r SL￿PY1ed in KS4 morepr&s8nkn cprAYtunity to ErwJb5h ￿Ma GG SupFX)rt interactions per practilioner Extra days in schoolover oneyear on average 1,798 15 7.8/ 70/ ••• averag&atiÈndarteincrease In 202V22 ofthe per*stenllyabwl childrenwewotkedwth of thèsèverelyabsent chIld￿weWQrkedwrt￿ 5penlan averageof39 mre days in schml Page io of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** ## **Our priorities in 2021-22** Last year, we identified four key priorities for our work in 2021-22. This is how we addressed them during the year: ## **(i) Sustain practitioner service and support for the children and young people in our existing partner schools.** We continued to provide support to children and families in our partner schools in order to ensure that children returning to school after the pandemic were able to make the most of their educational opportunity. The pandemic has had a significant impact on children and families and we continued to support them more intensively than usual. Many children, young people and families have struggled to get back into a routine of attending school regularly. Although the levels of anxiety around the coronavirus have since reduced, they did not completely disappear and therefore wherever possible we continued to support our existing school partners. ## **(ii) Develop our service offering in current geographical areas. Identify, scope and begin to expand into a new geographical area.** In 2021-22 we scaled up and consolidated our current geographic areas as well as expanding into Liverpool. We finished the year with services in London, Blackpool, Bradford, Greater Manchester, Eastbourne and Kent and this year, our Community Practitioner Service made a significant difference in Liverpool and Sefton. We analysed pupil absence data alongside a series of other criteria and identified Liverpool and Sefton as the next area to expand into from September 2022. Due to our work in Blackpool and current and new relationships in the area, we were able to work with the DfE to secure funding to start a pilot of our Liverpool work in January 2022. **Liverpool and Sefton** have some of the highest levels of persistent school absence in the country. Our new Community Practitioner Service, funded by the DfE has delivered an impact in a short space of time, increasing average attendance per student by 9 days in two terms. **Bradford** Work on the Holme Wood estate since 2018 has deepened our knowledge and relationships with local partners. In 2021/22, we saw 36 (34%) pupils move above the persistently absent threshold. This is a high number of children moving from persistently absent to regularly attending, a huge achievement for all concerned. **Blackpool** We are extremely proud of our work in Blackpool and the contribution we’re making to the townwide inclusion strategy. Former Secretary of State for Education Nadhim Zahawi met our practitioners in school and our work in the town received strong third party accolades from York Consulting LLP, one of the UK’s leading socio-economic research and evaluation consultancies, who consider it replicable in other areas of England. Page 11 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** ## **(iii) Share and influence best practice.** In 2021-22, our impact continued to stretch beyond the classroom, with our advocacy work and insights from the front line reaching the highest levels of government, national media and the third sector. We are speaking up for our children and families who need education policy and practice to work for them. We have also increased our member numbers to nearly 550 this year to reach educators across England with our best practice approach to improving attendance. We continue to build a network of allies across both Government and Parliament and with other thought leaders who are ready to advocate on behalf of our families. - The former Secretary of State for Education came to Blackpool to talk to our families and practitioners about family support for attendance. - Number 10 Policy Unit invited us to brief them on the changes to underlying causes of absence. - The DfE continues to fund us to work with families where need is greatest, most recently in Liverpool. - The Johnson Government laid its Schools' Bill before Parliament showing strong commitment to attendance. While the Schools Bill was later withdrawn, important guidance for schools on dealing with absence by understanding the underlying causes remains - an important step in encouraging an early intervention, whole family support approach to school absence. - We’ve contributed to policy reports by the Social Mobility Commission, Children’s Alliance, The Centre for Social Justice, and took part in our first policy leaders podcast. - Our footprint in Parliament is growing and key Select Committees have shown interest in our work and prepared to advocate on our behalf. - We are regularly approached for input by high quality national media including the BBC and the Financial Times. Taking part in our first podcast for national think tank Centre for Social Justice, we have a growing reputation as an organisation with a trusted, knowledgeable and authoritative voice on attendance and education inequalities. ## **(iv) Support the increased needs highlighted by the coronavirus pandemic.** We continued to work with policy-makers to highlight the impact of Covid-19 on children and families and the vital importance of looking beyond the classroom to tackle the issues faced at home. We offered additional Safeguarding support to partner schools after referrals continued to rise during the pandemic. In addition, we provided additional support to schools in one area where the level of need evidenced by our practitioners had escalated considerably during the pandemic. A ‘floating’ practitioner role was created specifically for that area and will continue to provide additional support in the coming year. Page 12 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** ## **Key areas for the coming year 2022-23** Our goals and areas of focus in 2022-23 are driven and informed by our new 2022-27 strategy, which can be downloaded here. These are our key areas of focus for 2022-23: ## **(i) Reach more children and families** In 2022-23, we will continue to work in our established target geographical areas of Blackpool, Bradford, Liverpool, London and Manchester. We are committed to these areas and are successful in the schools where our practitioners operate. We aim to embed our work in the new area of Liverpool and will scope a further region to deliver services in 2023–24. We will also seek opportunities via statutory sources to increase our delivery. ## **(ii) Support more schools to address persistent absence** In 2022-23, we will research new ways to deliver our services. A Schools Bill laid before Parliament earlier this year proposing new measures to improve school attendance has driven a new national focus on standards and approach to tackling absence. How schools approach any emerging standards is crucial to the long-term success of the Government initiatives and to relationships with hard to reach families. We know our whole-family support model works so we will therefore consult with key stakeholders this year to allow us to identify strategies to embed best practice nationally. ## **(iii) Influence policy and practice** In 2022-23, we will launch our first national campaign to help families in crisis who need more help to get their children into school and ready to learn. We’re asking for existing Government funding streams to be redirected to fund bespoke family support practitioners to work alongside schools in communities where persistent absence exceeds the national average (12.1%). We will share our model, its impact and return on investment data as the basis for scaling. The campaign will be the primary vehicle for our influencing work, helping us to take our cause to the highest levels of Government, influencing policy and practice. We will continue to build a network of advocates across Government, Parliament, the third sector and with the national media, working with both Government and the Opposition as they begin to write their General Election Manifestos. We’ll continue to develop relationships with key national journalists, supporting them to produce high quality articles on our issues where this helps with our influencing work. We’ll build on last year’s progress developing the organisation’s infrastructure to support our influencing work including, producing high-quality research and policy briefings, an up to date stakeholder engagement database and a political and media monitoring service. Page 13 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** ## **Fundraising, Data Protection and GDPR** The charity’s main fundraising activity involves communications with corporates, trusts and foundations via telephone, email, fundraising events and sponsored events in line with the Fundraising Code of Practice set by the Fundraising Regulator. We will recruit a major giving manager to the fundraising team this year to support the growth of voluntary income as we continue to rely on it as an organisation. For the last three years at least 70% of our services have been funded by voluntary donations. Where members of the public have donated or joined our Membership programme, we adhere to tight guidelines informed by the DPA and GDPR legislation. Our privacy policy can be found on our website ( https://www.schoolhomesupport.org.uk/privacy-cookies/ ). Our School-Home Support Supporter Promise is available in full on our website. Key principles for fundraising activities with the public include the following: - We adhere to the Fundraising Code of Practice; - All our activities are open, fair, honest and legal; - If we are asked to change how we communicate with individuals, or stop, we will do so; - We do not sell contact details to anyone. The charity is registered with the Fundraising Regulator and adheres to the standards of the Fundraising Code of Practice. No complaints about fundraising activity were received in the year. ## **Structure, Governance and Management** The financial statements that follow later in this report comprise the Statement of Financial Activities, the Balance Sheet, and the Statement of Cash Flows and related notes. The organisation is a charitable company limited by guarantee and not having a share capital, incorporated on 9 May 2000 and registered as a charity on 24 January 2001. The Charity is governed by its Memorandum and Articles of Association as amended by special resolutions, with the latest amendment dated 23 January 2020. The governing body of the Charity is the Board of Trustees. The maximum number of Trustees allowed by the Articles of Association is fifteen and at the period-end there were twelve serving Trustees. During the course of the year, three Trustees resigned and two new Trustees were appointed. Two additional Trustees have been appointed since the year end. Annually, Trustees review the Board to identify any skills gaps and look externally for appropriate people in order to attract members with the relevant experience and skills needed to improve the Board’s effectiveness. Page 14 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** The Trustees meet four times each year with the Management Team. Meetings are extended or additional shorter meetings are carried out for specific focus such as Business Plan development and review. Each Trustee is asked to complete a declaration of interest form which is reviewed and, if appropriate, amended, annually as well as it being a standing agenda item at Trustee meetings to ask Trustees to declare new interests. School-Home Support has three formal subcommittees with agreed Terms of Reference and appointed Chairs which report to the Board of Trustees. The three subcommittees are as follows: 1. **Finance committee** - meets four times a year to oversee the effective financial, risk management, recording policies and procedures and to report and make any recommendations to the Board. 2. **Impact committee** - meets formally a minimum of three times a year to provide oversight, support and guidance to the staff team in the measurement, evaluation, and communication of impact of its work with children, parents/carers, families, schools and wider society. 3. **Fundraising and Marketing committee** - meets twice a year with ad hoc additional meetings for specific projects / issues as needed. Its focus is to review and advise on all elements of the fundraising, marketing and communications strategy and related activities and make any recommendations to the Board. ## **Management** The Trustees are responsible for setting strategies and policies for the Charity and for ensuring that these are implemented. The Finance Committee ensures that all assets of the Charity are properly safeguarded, managed and used, and that funds are spent effectively and efficiently in the course of its activities. In addition, the Committee reviews the effectiveness of internal financial controls and risk management systems. The Committee meets prior to each Trustee Board meeting. The day-to-day running of the Charity is delegated to the Chief Executive and her staff. The Chief Executive has responsibility for planning, developing and implementing policies and strategies within clear guidelines and protocols set by the Trustees. In September 2021, the Operations department was split into two departments, Finance and Resources, and Impact and Digital Delivery. As a result, the previous role of Head of Operations no longer exists and two new roles were created and filled: The Head of Finance and Resources and the Head of Impact and Digital Delivery. These two Heads of Department, together with the Head of Family Intervention and the Head of Fundraising and Communications supported the Chief Executive during the year. The Charity has a robust remuneration policy in place which supports a structured pay-scale matrix to reflect the broad range of skill sets throughout the organisation. Pay scales are reviewed to ensure they are aligned with industry standards based upon the specific areas in which the Charity works. They are also regularly reviewed in light of the increasing cost of living. Page 15 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** ## **Pay Policy** School-Home Support is a “Living Wage” employer. The company seeks to recruit high performing individuals and sets remuneration levels taking into account a range of factors including: - ❏ An individual’s skills, performance and experience; - ❏ The size and responsibility of the role; and - ❏ External benchmark data for the charity and cultural sector. ## **Equality, Diversity and Inclusion** At School-Home Support, equality, diversity and inclusion (EDI) are central to our vision that ‘every child has the support they need to thrive and achieve’. We are committed to creating a diverse workforce that is representative of the children, families and communities we serve. We strongly believe that this isn’t only a moral imperative, it is an operational necessity. Delivering against our three-year strategy (2019-22) we have continued to focus our attention on understanding the diversity of our service users and our staff, via the development of robust and reliable data collection tools. In 2021/22 we have seen the highest equality monitoring survey response rates to date from School-Home Support staff. The data clearly demonstrates that the ethnicity of our practitioners proportionally reflects the ethnicity of the children we work with which, in turn, is helping to steer our recruitment strategy. This year we have also included equality monitoring data collection practices into our practitioner induction training, so that our frontline staff feel equipped to gather this crucial information from the families they work with. With the help of our corporate partners, and as part of our work to identify barriers to accessing our service, we have embarked on an ambitious translation programme. We now have core information materials for young people and their families regarding our services available in eleven languages. We also have five translations available to service users for our 2022 User Voice survey. This survey gains feedback from children, young people and parents that we work with, ensuring that we are continuously developing our service with the people who use it at the front and centre. Our aim to foster a positive working environment that recognises and values difference has been supported by a variety of EDI training sessions, networking events and “Champion” provisions. Training sessions of note include EDI training for all new starters and Cultural Competency training, which examines how culturally competent School-Home Support is as an organisation, alongside encouraging colleagues to reflect on their own individual cultural competency. Our brand new 2022/23 EDI Assembly programme for all School-Home Support colleagues aligns with important national inclusion dates so that we can platform a variety of underrepresented groups and initiatives. We have seen high attendance figures and positive feedback from these events since the start of the academic year. We now have an EDI Champion and Menopause Champion in position; colleagues who are on-hand to support with any and all challenges, issues and suggestions relating to EDI and /or menopause. We have taken some important first steps towards diversifying our Board of Trustees, a commitment made in order to be more representative of the service users and communities we support. In 2022 we recruited and inducted our first Young Trustee, Maaz Allahrakha, whose family was supported by Page 16 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** a School-Home Support practitioner. We have increased lived experience amongst the Board and recruited and appointed a full Board member who is a dedicated advocate for diversity and inclusion, and an expert in conduct and ethics culture. Additionally, colleagues from the Board and the central team participated in the Transform programme, delivered by Getting On Board. The learnings from this cutting-edge course are now being embedded into the recruitment process for new Trustees. ## **Trustees** Trustees, who are also the Directors for the purpose of charity law, who served during the year and up to the date of this report are listed on page 3 of this report. Three Trustees were required to be re-appointed during the year in line with our governance procedures: Lisa Robinson, Lynne Chambers and John Jeffcock. Lynne Chambers and John Jeffcock subsequently resigned on 28th April 2022. ## **Trustee Induction and Training** Trustees are able to access a range of training to support them in their role and their understanding of the organisation. Training available includes such areas as governance, finance, safeguarding and inclusion. New Trustees access a comprehensive induction programme and are allocated a “buddy” Trustee to support them in their new role. They are also linked with a relevant senior member of staff to support their understanding of the work of the organisation whilst also allowing them to support that area of work with their expertise and skills. Trustees access a programme of shadowing front line staff to deepen their knowledge of the complex issues the families the organisation works with face. ## **Statement of Trustees’ Responsibilities** The Trustees (who are also directors of School-Home Support Service (UK) 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 Trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company and of the resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to: - Select suitable accounting policies and then apply them consistently; - Comply with applicable accounting standards, including FRS 102, subject to any material departures disclosed and explained in the financial statements; state whether a Statement of Recommended Practice (SORP) applies and has been followed, subject to any material departures which are explained in the financial statements; - Make judgements and estimates that are reasonable and prudent; and Page 17 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** - Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The Trustees are responsible for keeping proper 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. ## **Disclosure of Information to Auditors** The Trustees who held office at the date of approval of this report confirm that, so far as they are individually aware, there is no relevant audit information of which the Charity’s auditors are unaware; and each Trustee has taken all steps that they ought to have taken as a Trustee to make themselves aware of any relevant audit information and to establish that the Charity’s auditors are aware of that information. ## **Going concern** The Trustees consider there are no material uncertainties about the charity's ability to continue as a going concern. The review of the charity’s financial position, reserves levels and future plans gives Trustees confidence that the company remains a going concern for the foreseeable future. Whilst the impact of Covid-19 has reduced, the charity faces other risks including increases in the rate of inflation and an economic downturn or recession. However, at the date of filing these financial statements, whilst there is uncertainty over what if any impact there may be on future donations, the level of current donations and controls in place, alongside strategic plans to increase reach and influence policy, mean that even under a reasonable worst case scenario, the Trustees have grounds to believe that the charity is able to continue as a going concern for at least 12 months from the date of approval of these financial statements. ## **Financial Review of the year 2021-22** The detailed figures for the year ended 31 August 2022 are set out in the financial statements that follow the Trustees’ report. Last year, in 2020/21, the primary challenge continued to be the Covid-19 pandemic, which affected families and organisations nationally in a number of ways. Our strategic drive was crucial in order to raise income and derestrict existing funds to help support those families in greatest need. This year, the challenge from Covid-19 has been reduced, and our strategic drive was not repeated. This means voluntary income fell from its high of £2,975K in 2020/21 to £2,347K in 2021/22. An emerging challenge is the increasing cost of living, which is resulting in an increased need for help and support from families. Uncertainty arising from increasing inflation coupled with a potential downturn in the economy has the ability to impact our ability to raise income. Although this has not had a significant impact in 2021/22, it is likely to be a risk going forward. Page 18 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** A continuing challenge is our ability to cover ‘core costs’ within available funding due to a proportion of funders wishing to support direct delivery rather than contribute to infrastructure costs. Our fundraising team works hard to ensure they maximise the proportion of income received that can be used to cover core costs. Financial constraints faced by schools and local authorities also remained a challenge during the year, although new sources of earned income were a welcome contribution to overall funds. Voluntary income remained the primary source of income in 2020-21 and we expect this reliance on voluntary sourced income to continue along with our need to explore diverse ways for income generation and evolving our partnership options. Overall, timing of income received means that we are showing a surplus of £191k (£998k in 2020/21). We feel that this is a positive reflection of the efficiencies of resources, effective work flows and close management of costs we continue to strive to achieve so that as much of our income as possible goes to benefit the families we support. Whilst we continue to be cautious about financial uncertainties facing our funding partners and supporters, we believe School-Home Support and its financial structure will continue to be resilient and capable of responding to the challenges that may lie ahead. The Board of Trustees of School-Home Support, having carefully considered the financial position and the economic circumstances, consider the charity to be a going concern for the foreseeable future. ## **Voluntary Income and Fundraising** Voluntary sourced income in 2021/22 decreased by 21% on the previous year with a total of £2,347k received (£2,975k in 2020/21). The decrease is due mainly to fundraising successes in 2020/21 resulting from a strategic drive to secure funding to help meet the increased support needs for families during the pandemic. In 2021/22, we returned to a more usual fundraising landscape. Voluntary sourced income represents 72% (81% in 2021) of incoming resources. Although voluntary income as a percentage of total incoming resources has dropped this year compared to the previous year, this is in part due to the strategic drive mentioned above. It is likely that our reliance on voluntary income will return to an increasing trend in the future. The in-house fundraising team is tasked with raising the voluntary income needed to deliver vital services. The team is supported by a subcommittee of Trustees who provide additional strategic and governance overview support. Direct Fundraising costs totalled £345k which represents 14.7% of total voluntary sourced income (£281K or 9% in 2021). This proportional increase is due partly to the drop in voluntary sourced income compared to 2020/21, the reasons for which have been outlined above. But it is also due to our strategic decision in 2020/21 to invest in resources to enhance our ability to generate income to enable a growth in service delivery. Trusts and foundations remain the largest income stream; corporate partnerships are now well established and almost matched the contribution of trusts and foundations. We would like to thank Page 19 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** all our supporters without whom we would not be able to provide vital services to disadvantaged chi ldren and families. A fuller list is given in our Impact Report, including: The Bloomfield Trust City Bridge Trust The Colyer-Fergusson Charitable Trust Esmée Fairbairn Foundation Pears Foundation The Swire Charitable Trust St James's Place Foundation ## **Fee Income** The constraints on school budgets continue to be a challenge to School-Home Support’s ability to attract new business directly from schools. However, we have been successful in obtaining earned income from other sources, such as the Department of Education (DfE). This has resulted in a significant increase in earned income for 2021/22 to £909k (£683k in 2020/21). This income represents 48% of the expenditure on charitable activities in the year (38% in 2020/21). ## **Costs** The cost of charitable activity increased mainly due to the higher level of staff costs involved in our increased level of service delivery. Efficiency savings were achieved where possible to ensure overall costs were kept in line with income. In 2020/21 the Trustees established a designated fund to support School-Home Support’s strategy to grow to scale and reach more families; our spending from this fund during 2021/22 has fed into our overall costs. Although the increasing rate of inflation did not significantly affect our costs during the year, it is likely that this will be a challenge in coming years. ## **Balance Sheet** Overall reserves at £1,993k have increased by 11% from £1,802K in 2020-21. Restricted reserves have reduced by 32% from £1,020k to £624k. During the year we spent £198K or 63% (2020/21 £nil) of designated reserves; the remainder will be spent in 2022/23. There is an increase of £784k in general funds, from £470k to £1,254k. ## **Investment Policy** School-Home Support had no investment activity in 2021/22 other than the receipt of bank interest. ## **Risk Management** The Trustees confirm that they have reviewed an assessment of the major risks to which the Charity is exposed, particularly operational and financial risks, and are satisfied that the controls and actions Page 20 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** in place to manage and mitigate the major risks that have been identified are sufficient. The risk register is reviewed annually as a whole and key risks are discussed at each Finance Committee and presented to the Board for review. In 2022-23, with the UK only narrowly avoiding falling into recession, a main risk identified is the impact of the economy on the Charity’s ability to raise income. A contraction in the economy, coupled with relatively high rates of inflation may impact negatively on funders and reduce the Charity’s ability to raise voluntary income. Moreover, continuing and increasing budgetary challenges in schools and local authorities and their consequential impact on maintaining existing contracts or achieving new business may reduce the Charity’s ability to generate earned income. On the expenditure side, inflationary pressures may result in unplanned increased costs. However, the Charity’s salary costs are by far and away its most significant expenditure item, comprising 81% of total expenditure (81% in 2020-21). If inflation rates in 2023 remain at or increase from their current level, it is likely that the Charity will need to further review its rates of pay in order to stay competitive and continue to reward its staff adequately and fairly given the increased costs of living. In order to mitigate the risks identified, especially in relation to mitigating the financial uncertainty, the Charity continues to review different scenarios and assess the Charity's ability to react and maximise opportunities to diversify income sources, absorb increased costs (especially salary costs), and expand the reach of its services. The role of its free reserves, as highlighted below, is key in mitigating the potential impact of the major risks identified. ## **Reserves Policy** The Finance Committee, on behalf of the Board of Trustees, meets quarterly and conducts an annual review of the level of unrestricted reserves by considering risks associated with the various income streams, expenditure plans and balance sheet items. This enables an estimate to be made of the level of unrestricted reserves that are sufficient: - To allow time for reorganisation in the event of a downturn in income or asset values; - To protect ongoing service provision; and - To allow the charity to meet its working capital requirements. In 2020-21, in response to the impact of Covid-19 and with recent funding achieved, the Trustees approved the creation of a designated reserve to hold over sufficient funds to support the charity’s growth strategy. These designated reserves were to enable the growth of Practitioner Services in existing areas and their expansion into other areas. They have also covered expenditure that would not be incurred if plans to grow to scale were not in place. This investment in resource, system set up and development costs has given us a secure platform on which to base our ambitious 2022-27 strategy. We anticipate spending the remainder of these designated reserves by the end of March 2023, as we prepare to roll out the model that will enable us to increase delivery by 62% by 2027. Our goal is to expand the practitioner model into 9 new areas, directly supporting a further 15,576 people. To do this we will research, identify and build relationships and ensure support and systems are in place to Page 21 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** maintain impact and safeguarding. Scoping activity in 2023 will allow the plan to pilot in 2024, before fully rolling out the model from 2025. In 2022-23, while the potential impact of Covid-19 has diminished, the Charity is facing increasing challenges to both its income and expenditure due to: - Negative or zero growth in the UK economy, which will pose a risk to our voluntary income; - Inflation, which will increase the likelihood of cost overrun in budgeted expenditure, especially in respect of salaries; - Insufficient Government funding, which will reduce the funding available to schools to purchase services. Voluntary income as a percentage of incoming resources has decreased this year (to 72% from 81% in 2020-21). Given new government and local authority initiatives, it is possible that this trend will continue and earned income will become a bigger proportion of incoming resources. However, the Trustees must take into consideration that a material proportion of the charity's income is still likely to continue to be generated from philanthropic sources. With these issues in mind, the Trustees reviewed a number of different scenarios which reflected the major risks identified in the risk register, including the impact of the state of the economy on both voluntary and earned income and inflationary pressures on salary and other costs. They determined that the Charity should ensure it maintains free reserves between £560K and £1,060K. The Charity’s free reserves at 31 August 2022 were £1,224k (£447K 2020/21), being unrestricted reserves of £1,369k less designated funds of £115k and fixed assets of £30k. This level of free reserves is slightly in excess of the Trustees’ stated policy above and, given the current level of economic uncertainty, the Trustees agree that this is a reasonable approach to ensure the Charity is able to meet its future commitments. However, Trustees have every intention of spending the excess reserves as quickly as possible with the focus on ensuring that this is of direct benefit to children and families. The Trustees’ Report was approved by the Trustees on 25 January 2023, and is signed as authorised on its behalf by: ## **Nikolai Petrou, Chair of Finance Committee Date** 25th January 2023 **Fred Sharrock, Chair of the Board of Trustees Date** 25th January 2023 Page 22 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** ## **Independent Auditor’s Report to the Members of School-Home Support Service (UK)** ## **For the year ended 31 August 2022** ## **INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF SCHOOL-HOME SUPPORT SERVICE (UK)** ## **Opinion** We have audited the financial statements of School Home Support Services (UK) for the year ended 31 August 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 _The Financial Reporting Standard applicable in 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 August 2022 and of the charitable company’s net movement in funds, including the 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 for opinion** We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the 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 collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report. Page 23 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** ## **Other information** The Trustees are responsible for the other information. The other information comprises the information included in the Trustees’ Report and the Chair’s Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether 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. ## **Opinions on other matters prescribed by the Companies Act 2006** In our opinion, based on the work undertaken in the course of the audit: - The information given in the Trustees’ Report (which includes the directors’ report prepared for the purposes of company law) for the financial year for which the financial statements are prepared is consistent with the financial statements; and - The directors’ report included within the Trustees’ Report have been prepared in accordance with applicable legal requirements. ## **Matters on which we are required to report by exception** In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Report (which incorporates the directors’ report). We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: - Adequate accounting records have not been kept by the charitable company; or - The charitable company 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’ exemptions in preparing the Trustees’ report and from the requirement to prepare a strategic report. ## **Responsibilities of Trustees for the financial statements** As explained more fully in the Trustees’ responsibilities statement set out on pages 17 and 18, the Trustees (who are also the directors of the charitable company for the purposes of company law) 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 as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Page 24 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** 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 unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. ## **Auditor’s responsibilities for the audit of the financial statements** 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 misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: Based on our understanding of the charitable company and the environment in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to charity and company law applicable in England and Wales, fundraising regulations, data protection laws and safeguarding regulations, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006 and the Charities Act 2011, employment law and payroll tax. We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to the completeness and cut-off of donations and grant income. Audit procedures performed by the engagement team included: - Inspecting correspondence with regulators and tax authorities; - Discussions with management including consideration of known or suspected instances of non-compliance with laws and regulation and fraud; - Evaluating management’s controls designed to prevent and detect irregularities; - Identifying and testing journals, in particular journal entries posted with unusual account combinations, postings by unusual users or with unusual descriptions; and - Challenging assumptions and judgements made by management in their critical accounting estimates. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to Page 25 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report. ## **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 matters we are required to state to them in an Auditor's 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 and the charitable company's members, as a body, for our audit work, for this report, or for the opinions we have formed. ## Vikram Sandhu (Senior Statutory Auditor) For and on behalf of Haysmacintyre LLP, Statutory Auditor Date: 21 March 2023 10 Queen Street Place London EC4R 1AG Page 26 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** ## **Statement of Financial Activities** (including Income & Expenditure Account) for the year ended 31 August 2022 The statement of financial activities includes all gains and losses recognised in the year. All transactions during the year are derived from continuing activities. The notes on pages 30 - 42 form part of these financial statements. Comparative figures for the prior financial year are shown in note 18. Page 27 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** ## **Balance Sheet** as at 31 August 2022 ## **Company Number: 03991440** The financial statements on pages 27-42 were approved by the Trustees on 25th January 2023 and signed on their behalf by: Page 28 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** ## **Statement of Cash Flows** for the year ended 31 August 2022 Page 29 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** ## **Notes to the Accounts** ## **1. Accounting Policies** ## **Accounting convention** The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 with the application of recent amendments (October 2020) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015. Assets and liabilities are recognised at historical cost or transaction value. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest pound. ## **Title** The charitable company has an exemption under Paragraph 60 of the Companies Act 2006 from using “Limited” in the title. ## **Public benefit entity** The charity meets the definition of a public benefit entity under FRS 102. ## **Going concern** As detailed in the Trustees’ report above, the financial statements have been prepared on a going concern basis which assumes that the charity will continue in operation for a period of at least 12 months from the date of approval of these financial statements. ## **Income** Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably. Income received for general purposes of the charity is credited to unrestricted funds. Income subject to specific wishes of the donor is credited to relevant restricted funds. Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met. Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. Page 30 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** ## **Donations of gifts, services and facilities** Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. ## **Fund accounting** Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund. Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes. Designated funds are to be used for specific purposes as agreed by the Board of Trustees. Expenditure which meets this criteria is charged to the fund. ## **Expenditure** Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: - Costs of raising funds relate to the costs incurred by the charity in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose; - Expenditure on charitable activities includes the costs of delivering support to schools, undertaken to further the purposes of the charity and their associated support costs. Where costs cannot be directly attributed (support costs), they have been allocated to the activities on a basis consistent with the use of resources; - Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities. ## **Operating leases** Where assets are financed by leasing agreements that give rights approximating to ownership ("finance leases"), the assets are treated as if they had been purchased outright. The amount capitalised is the present value of the minimum lease payments during the lease term. The corresponding leasing commitments are shown as obligations to the lessor. ## **Tangible fixed assets** Items of equipment are capitalised where the purchase price exceeds £1,000. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are Page 31 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use. Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows: ● Leasehold improvements Straight line over length of lease ● Fixtures & fittings Straight line over 5 years ● IT Straight line over 4 years ## **Intangible fixed assets** Amortisation is provided at rates calculated to write off the cost of each asset, less any residual value, over its expected useful life. The amortisation rates in use are as follows: - Website costs Straight line over 4 years - ● Software costs Straight line over 4 years ## **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 at bank and in hand** Cash at bank and cash in hand includes cash and deposits held at call with banks, other short-term liquid investments with original maturities of three months or less. ## **Creditors and provisions** Creditors and provisions 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 and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. ## **Financial Instruments** The company has elected to apply the provision of Section 11 'Basic Financial Instruments' and Section 12 'Other instruments' are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Page 32 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** With the exceptions of prepayments and deferred income all other debtor and creditor balances are considered to be basic financial instruments under FRS 102. See notes 12 and 13 for the debtor and creditor notes. ## **Pensions** The charity operates one defined contribution pension scheme for employees. The pension charge represents contributions payable by the charity for the period, and the charity's liability is limited to the amounts of the contributions. The scheme is as follows: - A scheme administered by AEGON Scottish Equitable, the funds of which are separate from those of the charity. ## **Critical accounting estimates and areas of judgement** In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements. In the view of the Trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year, except for the estimates and judgements used for Depreciation and Amortisation. ## **2. Company Structure** The charity is a company limited by guarantee and not having a share capital. The members of the company are the Trustees named on page 3. At 31 August 2022 the number of members was 12 (2021: 13). Page 33 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** ## **3. Income from Donations and Grants** ## **4. Income from Charitable Activities** ## **5. Total Expenditure** Page 34 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** ## **6. Net income (expenditure) for the year.** ## **7.** The number of staff included in Redundancy and termination costs was 8 (2021: 5). The following number of employees received employee benefits (excluding employer pension costs) during the year between: The total employee benefits including pension contributions of the key management personnel were £323,321 (2021: £328,381) Page 35 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** Key Management Personnel include Trustees, the Chief Executive, and the five Heads of Department in post during the year - Head of Family Intervention, Head of Fundraising and Communications, Head of Impact and Digital Delivery and Head of Finance and Resources. (In 2020-21, Key Management Personnel were defined as the CEO and the five senior managers in post during the year). The Charity Trustees were not paid nor did they receive any other benefits from employment with the Charity in the year (2021: £nil). No Charity Trustee received payment for professional or other services supplied to the charity (2021: £nil). Trustees' expenses represent the payment or reimbursement of travel and subsistence costs totalling £nil (2021: £nil). The average number of employees (head count based on number of staff employed) during the year was as follows: ## **8. Related party transactions** There are no related party transactions to disclose for 2022 (2021: None). Aggregate donations from Trustees were £220 (2021: £10,985) ## **9. Taxation** The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes. The charity is not registered for VAT and therefore irrecoverable VAT is included with the cost of the items to which it relates. Page 36 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** ## **10. Tangible Fixed Assets** All of the above assets are used for charitable purposes. ## **11. Intangible Fixed Assets** All of the above assets are used for charitable purposes. Page 37 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** ## **12. Debtors** ## **13. Creditors: amounts falling due within one year** ## **14. Deferred Income** Deferred income includes school fee income invoiced which covers future periods. Page 38 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** ## **15. Analysis of Net Assets Between Funds** Prior year comparative figures are shown in note 18. ## **16. Movement in Funds** Page 39 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** Purposes of restricted and designated funds: - Core costs - For core day-to-day running costs excluding items such as capital purchases. - IT - For expenditure on hardware and software including website. - Family Intervention - To cover practitioner roles within schools or regionally based. - Pastoral Development Services - For delivery of training, supervision support and membership services. - Welfare - For expenditure on welfare fund items including IT/data provision to families. - Designated funds - To continue to ensure the availability of sufficient funds to support the growth strategy in 2021-22. ## **17. Operating lease commitments** The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods: Page 40 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** ## **18. Comparatives** ## **Statement of Financial Activities** (including Income & Expenditure Account) for the year ended 31 August 2021 Page 41 of 42 **SCHOOL-HOME SUPPORT SERVICE (UK) - year ended 31 August 2022** ## **18. Comparatives (continued)** ## **Analysis of Net Assets Between Funds** Page 42 of 42