Company No. 4226256 Charity No. 1087969 Every Parent & Child (A company limited by guarantee) Report and Financial Statements For the Year Ended 31 March 2024 Community House 311 Fore Street London N9 OPZ
Contents Legal & Administrative Information.............................................................................................. Trustees, Report................... Our Services.................. Staff Ghanges during the year.............................................................................................. Starfish.................................................................................................................................... ABC Parents Project................................................................................................................ My Time Counselling Service..... SEND Advocacy Service....................................................................................................... 10 Looking ahead to 2024-25........................................................................................................ 12 Structure, Governance and Management . 12 Governing document .. Recruitment and appointment of members of the Board of Directors.................................... 12 Directors, induction and training 13 Risk management............................................ Organisational structure Pay policy for senior staff . Related parties...................................................................................................................... 14 Public benefit......................................................................................................................... 14 12 13 13 13 Financial Review............................................................. 14 Investment Policy.............................................-..............-......................................................... 14 Investment objectives............-............................................................................................... 14 Our Big Thank You.................................................................................................................... 15 Independent Examiner's Report to the Trustees of........... 16 Statement of Financial Activities forthe Year End 31 March 2024......................................... 177 Balance Sheet as at 31 March 2024...................................................................................... 18 Notes to the Accounts . 19
Every Parent & Child Annual Account For the Year Ended 31 March 2024 Legal & Administrative Information Company Charity name Every Parent & Child (known as EPC) (fomierly Enfield Parents & Children) Registered office and operations address Community House 311 Fore Street London N9 OPZ Telephone Website 020 8373 6243 www.epandc.org.uk Directors (also known as Trustees) Chair Treasurer Company Secretary Ingrid Cranfield Sudipta Ghosh Jaspal Dhani (Acting) Directors Thomas Boadu Ingrid Cranfield Sudipta Ghosh Jane Hessami Leo Meggitt Sarah Tite (appointed 18 July 2023) Chief Executive Jaspal Dhani Independent Examiner TACTS Accountant 61 Fountains Crescent Southgate London N14 6BD Bankers Barclays Bank 4-6 South Mall Edmonton London N9 CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Charity registration number: Company registration number: 1087969 4226256 Paoe 3
Every Parent & Child Annual Account For the Year Ended 31 March 2024 Trustees, Report Objectives and Activities Every Parent & Child (EPC) is a well-known and respected Enfield-based charity that provides much-needed services to children, young people and families. We are valued by families, professionals and other voluntary organisations for the expert and timely advice, practical help and emotional support that we give to families. Many of our families tell us how much difference our support makes to their lives. This report features the highlights across our services during 2023-24. Charitable Objective To advance the education of children resident or educated in the London Borough of Enfield and surrounding areas, regardless of culture, beliefs or language, who, because of difficulties in the school or home environment, require special assistance to help them complete their education. We achieve this through." Ensuring children and young people are better able to realise their educational potential. Informing children, young people and their families about the Special Educational Needs and Disability reforms and their entitlements. Working with educational institutions - and society more generally- to provide more inclusive environments for children and young people. Supporting children and young people to lead positive independent adult lives, contributing to wider society. Engaging with children, young people and parents using our services to ensure their voice is heard when decisions affecting their lives are being made. Providing emotional and well-being support to children and young people in order that they are better able to manage their emotions and relationships within the school and external settings. Providing emotional and well-being support to parentslcarers of those we support to manage their emotions and wellbeing. Our Mission and Vision Statements Our mission is to contribute to a world where children and young people with Special Educational Needs and Disabilities and those in need of special assistance can thrive. Our vision is to support children and young people with Special Educational Needs and Disabilities or who require special assistance, and their families, to succeed in education and community life to improve their life chances. Paoe 4
Every Parent & Child Annual Account For the Year Ended 31 March 2024 Our Services Staff changes during the year We were delighted to welcome Anna-Dialechti Koloni. who joined the staff team in the role of Child Health Community Champions Lead. With the uncertainty of funding, Anna left the service at the end of March 2024 to further develop her career. During her tenure, Anna was an outstanding member of the team who applied herself diligently to achieve best outcomes for the service. We wish Anna the very best for the future. Thanks to securing short-term funding from Awards for All, we were able to appoint Abigail Weekes-Lowe as the SEND Advocate. Funding was used to pilot the service for seven months; however, owing to demand and the success of the service. the Trustees decided to extend the service for a further three months by using the unrestricted reserves. Regrettably, we were unable to secure further funding to continue the project, and accordingly Abigail's contract ended on 30 April 2024. Starfish We are delighted to announce that Reaching Communities has awarded £308,304 to this project. Using the new funding, the project started on 4 March 2024. Thanks to the previous success of the project, we have recommissioned Lynne McKinstry, on a freelance basis, to lead the project. About Starfish The Starfish Project enables children to develop communication. social and educational skills in order to participate fully in their education and reach their full potential. Children at risk of social exclusion will have access to an enriching programme of support, which will lead to an improvement in emotional wellbeing, more participation in school and the wider community and engagement with learning. Transition from primary to secondary school is an extremely challenging time in some children's lives, especially for those children who may already be at risk of social exclusion and underachieving. Evidence shows that children are often emotionally, socially and linguistically unprepared for the change. These concerns often begin in years 4 and 5 and those children who are already vulnerable (because of family circumstances, special educational needs and speech and language issues) face particular and specific challenges which affect their attainment, participation. self-esteem, wellbeing and progress in the final years of primary school. Children with low levels of self-esteem and subjective wellbeing are often not equipped with the tools and strategies to cope with such a huge change in their lives and benefit from specific, targeted support to be able to deal with the challenges ahead. Starfish will support primary age children in Key Stage 2 who are at a disadvantage in terms of their chances of making a successful transition to secondary school, to develop the skills and confidence to participate, engage with learning, value themselves and believe in their capacity to progress and do well both socially and academically. The project will show them how to present themselves positively and how to engage with other people as well as building social capacity and developing strategies they can use to progress and achieve.
Every Parent & Child Annual Account For the Year Ended 31 March 2024 The core elements and project pathways will promote stronger personal, social and academic performance as well as developing equal access to wider opportunities and a range of different experiences. The project will improve self-esteem, mental health and wellbeing and children will be supported to be active citizens in their schools, society, community and family. The project will run in primary schools, with children initially taking part in the Aspire and Shine pathway,. targeted children will also be referred to the most appropriate Starfish pathway for their needs. The six project pathways 1. Starfish Aspire and Shine: Life and communication skills training will encourage collaborative leaming and team work as well as developing resilience, problem-solving skills and school engagement. The sessions, themed around tolerance and respect, encourage children to value themselves and provide access to new opportunities and experiences. Run in 3 primary schools per term 3 full day sessions per group of 30 children from each school 90 children in 3 schools participate during the term,. 240 children participate over the year. 720 children participate over 3 years Year 4, 5 or 6 children. 2. Starfish Young Leaders: Young Leaders will plan and develop their own school-based projects for change, developing self-advocacy and leadership skills through practising teamwork, improving interpersonal relationships and exploring problem solving, peer learning and making safe choices. Run in 1 school per term, 8 schools per year 3 full days per course 20 children per school participating. 160 children participating over the year Year 5 children. 3. Starfish Mentoring Pathway: The project will train mentors to provide one-to-one and group mentoring sessions in all the primary schools. There will be a focus on raising self-esteem, managing friendships and developing positive peer relationships as well as developing resilience, confidence and social skills. Year 4, 5 or 6 children Group and 1 .1 sessions for referred children Transition to secondary group sessions. 4. Starfish Dojo (martial arts): A pathway developing physical wellbeing sessions for targeted children. The sessions will support children to develop concentration, self-control and determination. Increased social contact and experience through weekly exercise sessions will improve physical and mental health and support children to socialise and make new friends. This will lead to an improvement in their confidence, reduced anxiety and improved ability to cope with stress. Run in 1 school per term. 9 schools per year Weekly clubs during the school day or after school 12 children per school participating. 108 children participating over the year Year 4, 5 or 6 children. Paqe 6
Every Parent & Child Annual Account For the Year Ended 31 March 2024 5. Starfish Family Arts clubs: EPC'S partner, Tiger Monkey, will run after-school arts clubs in Starfish schools to encourage parents to come into school and work on arts-based projects with their children. The clubs will encourage family cohesion and support parentslcarers with children's development and learning as well as encouraging fun and creativity. 3 sessions per term for parents running in 1 school, 3 schools per year or 1 session per term running in 3 schools- 9 per year 20 parenucarers and children participating in each session 60 parenucarers and children participating per year Parents and children in years 3 to 6. 6. Starfish Play therapy: This pathway will be for targeted children, depending on individual needs. Children who have specific emotional, social or mental health issues will have access to play therapy sessions with a qualified therapist on a one-to-one basis. Children will develop confidence and self-esteem, wellbeing and enjoyment as well as speaking up in class, increased positive behaviour and class cohesion. Children will be encouraged to join in new activities, be more engaged in class and have increased resilience in managing friendship difficulties. Run over 3 terms (in blocks of 8 weeks duration) Run in 9 schools with 3 therapists working on a one-to-one basis with children in KS2 3 Play therapy blocks per year, with 18 children in each block Year 3, 4, 5, 6 children. Starfish Project Outcomes Develop children's self-esteem, social and linguistic confidence and life skills through building social and emotional capabilities, enabling children to become more confident and capable of expressing themselves. Increase children's capacity for involvement and participation in school and community activities. Improve self-expression and techniques which will help in the classroom and outside. Children learn how to present themselves positively and how to engage with other people. Fewer behaviour incidents and social interaction issues: children are more able to manage friendships and develop positive peer relationships. Develop partnerships between schools and local community and provide additional opportunities for children to create strong and happy relationships and have new experiences. Paqe 7
Every Parent & Child Annual Account For the Year Ended 31 March 2024 ABC Parents Project ABC Parents, a paediatric community outreach programme in Enfield and Haringey, aims to address health disparities and reduce unnecessary emergency department visits for children under five in North Middlesex Hospital area. The initiative tackles the lack of child health knowledge, parental confidence and sustainable communities. By providing education and resuscitation training and empowering parents to manage child health concerns, it aims to decrease the reliance on acute services. Screening for health disparities and providing in-person and virtual support sessions aid in reducing stigma and improving parental advocacy for community support. The programme's multidisciplinary approach, backed by various local organisations, fosters a community of resources for families. with a network of trained parent champions supporting this initiative. This partnership, supported by North Central London Integrated Care System and Public Health, focuses on coproduction with families at its core. aiming to build sustainable community health and wellbeing. Parental fear, doubt. isolation and a lack of knowledge are all key drivers in health behaviours and important determinants of A&E attendance. Parents often doubt their own ability or judgement and this lack of confidence can prevent them from even attempting 'self-care'. Results Cate Total attendance in worksho First Aid Course Postnatal Fitness Breast Feedin Neonatal Intensive Care Unit- Peer Sup Outreach Individuals Outreach Or anisations Online worksho Other activities Communit Cham 816 126 268 13 1003 374 240 709 70 ort ions attendin events My Time Counselling Service Funded by BBC Children in Need. the project started in September 2022 with the aim of supporting children and young people across Enfield. Haringey and Waltham Forest. The project provides: i. Individual therapeutic 1 .1 counsellinglplay therapy. Providing children aged 5 to 18 with space to explore their thoughts, feelings and difficulties through individual talking and therapeutic play. 2. Closed therapeutic groups in schools to enable children to share their experiences, validate feelings, build relationships and experiment with alternative ways of behaving in a safe and supportive environment. Paqe 8
Every Parent & Child Annual Account For the Year Ended 31 March 2024 3. Wellbeing service: a drop-in for older children, either alone or with friends, to access therapeutic support and to learn self-managing techniques such as mindfulness, mediation and visualisation. We hope to help children meet challenges, build emotional resilience and develop coping strategies. We are acutely aware that some children struggle to access our services as they don't want peers to think they have a 'mental health, issue or need 'counselling . This started off well, but. owing to COVID-19, the lockdowns, schools operating in year group bubbles and restriction of students moving around the school, the numbers here have since been minimal. We expect numbers to rise substantially. as the need is, if anything. greater than it was before the pandemic. 4. Developing parenting skills: this is very important as parents play a key role in embedding and sustaining outcomes the children achieve through the other parts of the project. Referrrals Children and young people are referred to the service via a multi pathway system. Referred children have been identified with the following expereinces: Difficulties regulating emotions - particularly for those childrenlyoung people on the autistic spectrum and bullying issues Low mood - particularly secondary school-aged clients High anxiety levels - particularly secondary school-aged clients Low-level self-harming Low confidence and self-esteem levels Friendship issues - impact of social media Family issues - death or terminal illness of parent; dysfunctional parentslfamily Emotionally based school nonattendance. Impact to date We have supported 93 childrenlyoung people in Year 2 of the project. This is above our target of 80. The service supported two different parents with their emotional and wellbeing needs. We have planned to co-host two family sessions with a mentoring organization, 2BM Factory, who will deliver sessions on 'Social Media - Friend or Consumer?, The impact of social media on friendships. particularly with our referred secondary-aged young people is very prevalent. Feedback from children/young people include: '1 like the idea of coming to speak to someone., '1 look forward to seeing you., '1 needed this space to just talk and say what I want to say.. Paqe 9
Every Parent & Child Annual Account For the Year Ended 31 March 2024 A case study Child A is an 11-year-old boy who came to join his mum in the UK in November 2022. Mum had left her son with her parents abroad. so she could come to the UK and prepare- get a job, find a home and settle herself before sending for her son. When Child A arrived, he came into a blended family - mum, stepdad and baby sister. He started primary school in January 2023. Child A found it difficult to adjust to his new school, teachers, friends and country and missed his grandparents terribly. He missed his old way of life in and outside of school and found it difficult to make friends and adjust to the new way of doing things in school. This affected his confidence and self-esteem, and he was starting to disengage with the few friends he had made and found himself in altercations with them. He became disruptive in class. When he returned home from school, he spent a lot of time by himself in his room playing on his computer and rarely interacting with his family. At school he doubted his academic ability and gave up easily, without trying, even though his teachers thought he was capable and would always encourage him. School referred Child A to My Time and he was counselled within school time, at school by a male counsellor. After testing the counsellor (this is normal and is associated with trust), Child A began to open and talk about his fears. anxieties and emotions and really utilised the safe space the counsellor provided. Child A has built a very trusting relationship with his counsellor. with whom he talks about his life and what he would like to do in the future. Child A will be transitioning to secondary school in September 2024 and his disruptive behaviors have reduced, with fewer altercations with his friends. He seems more settled now. Having listened to the challenges experienced by Child A's mother. the service was able to support her with one-to-one counselling. Child A is currently entering additional counselling sessions with the same counsellor (initially we provide counselling for 10 weeks, with once-a-week sessions). Once the additional sessions have concluded, Child A will receive mentoring support from 2BM Factory. SEND Advocacy Service We received a small grant from Awards for All to pilot the SEND Advocacy for seven months. The SEND Advocacy aimed to provide direct advocacy support to families who were experiencing difficulties obtaining support under the SEND Information, Advice and Support Service (SENDIASS) provided by the Council. Initially, the service sought to support children and young people living in the London Boroughs of Enfield, Waltham Forest and Haringey. However, owing to the demand on the service, which was operating just 14 hours per week, we were only able to outreach to schools within Enfield. We must make clear that the SEND Advocacy Service did not replace the statutory obligations for Local Authorities to provide an impartial SENDIASS in the locality. The SEND Advocacy Service supported the families by directly challenging a school andlor the Local Authority on their failure to support the families. Paqe 10
Every Parent & Child Annual Account For the Year Ended 31 March 2024 During the operating period, the service supported 19 families and directly worked with six schools to obtain better outcomes for children and young people. Examples of cases supported: 1. Client BIR - Education, Health and Care Plan (EHCP) refused - appeal and mediation requested. Council reversed their decision. Family first language not English. 2. Client A and L - letter and attended one meeting with school and Local Authority - got Local Authority and school to reverse decision, so L did not have to repeat nursery and moved to reception with his cohort. 3. Client LK and FW- EHCP was denied for a year 10 student. Parents working with SENDIASS but wanted more robust support. SEND Advocacy Service wrote two letters to Local Authority ref. Section19 Right to Education and EHCP, two-limb test (in law, the first limb is factual causation and the second limb is the scope of liability). Local Authority had unilaterally imposed additional criteria. The SEND Advocate attended one meeting resulting in the Local Authority doing a U-tum and deciding to conduct an Education Health Care Needs Assessment (EHCNA). Case study: Parents applied for EHCNA and were helped by SENDIASS. EHCNA was refused. SENDIASS helped the family with their appeal, but the EHCNA was refused for the second time. Parents sought help from a Facebook group for parents of neurodiverse children. The group referred the family to EPC SEND Advocacy Service. Following an internal assessment of need, it was found that, although SENDIASS were supporting the family, owing to the impartial nature of the service, they were unable to challenge the Local Authority directly. The SEND Advocate wrote two letters - one to the Enfield Executive Director of People Services, as the EHCNA had been refused twice. and one to the Enfield Head of Admissions on Section 19 Education Act 1996 Right to Education. as the child was a school refuser. A mediation meeting was set up. The Head of Admissions called the SEND Advocacy Service to discuss the case after receiving the letter. He asked for a report from a medical professional supporting the claim that the child could not access mainstream education owing to her autism, even on a part-time basis. A Child and Adolescent Mental Health Services (CAMHS) professional was contacted and agreed to complete the assessment. A few days before the mediation meeting, and after receiving letters from the SEND Advocacy Service, the Council cancelled the meeting and granted the EHCNA. The Head of Admissions found an alternative provision for the child to attend, where she has been progressing well. It took a month for the SEND Advocacy Service to achieve a positive outcome on this case, when SENDIASS involvement over several months previously had failed to produce any improved outcome for the family. What clients said: '1 just wanted to say thank you so much for your help so far. As I have had to unfortunately find out, the SEN'S process and system is a difficult world to navigate, making it sometimes near on impossible and very stressful to be part of. You came at a time when I was feeling so overwhelmed with the constant battle. I cannot tell you what a difference you have made., Paqe11
Every Parent & Child Annual Account For the Year Ended 31 March 2024 'You have come in and hit the road running, have always gone that extra mile sending letters out, reviewing and providing advice, which is always clear & concise. managing to get rid of all nonsense and concentrate on what is actually required. You have always been so efficient, supportive, proactive and approachable (I'm running out of adjective now) but honestly, I don't think we could have done this without you., 'Everyone going through this process should have an Abigail [SEND Advocate].' Looking ahead to 2024-25 During the next 12 months, we will remain focused on fundraising and community development. We will continue to explore expanding our working relationship with ABC Parents with the view to managing additional services supporting the partners. The My Time counselling service will be in its third year of funding. Therefore, we will be focused on securing continuation funding so that the project remains operational. On a financial basis, we will continue to explore opportunities for reducing the annual deficit. We will appoint a part-time bid writer to develop funding applications in line with the strategic priorities. One area of development is the SEND Advocacy Service, which had a successful pilot during 2023-24. We will strengthen the Board of Trustees by actively recruiting new members with the skillset that supports the delivery of the Strategic Plan. Structure, Governance and Management Governing document The organisation is a charitable company limited by guarantee, incorporated on 31 May 2001, and registered as a charity on 10 August 2001. The company was established under a Memorandum of Association that defined the objects and powers of the charitable company. It is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £1 . The Charity was established in 1996 as Enfield Parents Centre. Recruitment and appointment of members of the Board of Directors The Directors of the company are also Charity Trustees for the purposes of Charity Law. The Board tries to ensure that it reflects the diversity and needs of the community that is being served, by using a variety of avenues for recruitment. These include approaching individuals with particular skills via the Enfield Volunteer Centre and the national REACH website and approaching the Charity's service users via the Charity's website and mailings. The Directors are appointed by members of the company. During the reporting year, we appointed Sarah Tite as Trustee to the Board of Directors of EPC. Paqe 12
Every Parent & Child Annual Account For the Year Ended 31 March 2024 Directors, induction and training The Charity has an information pack for new Trustees. and prospective Trustees are interviewed by the Chief Executive and Chair. They are offered support prior to attending their first Board meeting, to explain the duties and responsibilities of Trustees. The Charity takes up training on governance offered by local and national organisations. Trustees may also attend Conferences on governance. Risk management The Trustees and staff reviewed the updated risk register and the measures taken to manage or alleviate the key risks. As reported last year, funding and sustainability are still a real challenge for the Charity for the medium term and are a serious constraint on our work. Organisational structure The Charity has a Board of not fewer than three nor more than 16 Trustees. The Trustees meet approximately every six weeks to review and agree major areas of policy and the strategic direction of the Charity. At the time of writing. the Board has five members from a variety of professional backgrounds. A scheme of delegation is in place and the day-to-day responsibility for the provision of services rests with the Chief Executive. He manages the operations of the Charity. supervises the staff and ensures that the teams continue to develop their skills and working practices. The operations of the Charity are reported to the Board through reports on projects and the Chief Executive's reports and periodic attendance and presentations by project leaders. Responsibility for reviewing key areas and reporting to the Board is taken by committees consisting of two or three trustees and with responsibility for different areas, such as governance and finance, which meet between the Board meetings or as required. Volunteers are supervised by the service leads. Pay policy for senior staff The Board of Trustees is responsible for defining EPC'S Management Pay Policy and deciding on the salaries of the Chief Executive, managers and staff. It is essential for EPC to have leaders who bring professional expertise, significant leadership experience and strong capability to develop and grow the organisation to further enhance its reputation in the Borough and beyond. The pay for the management is benchmarked against pay levels in other voluntary sectors in Outer London. All the Trustees give their time freely and no Trustee received muneratIon in the past year. Details of Trustees, expenses and related party transactions are disclosed in notes 2 and 9 on pages 21 & 22. Paqe13
Every Parent & Child Annual Account For the Year Ended 31 March 2024 Related parties The Charity works in partnership with Enfield and North Central London Clinical Commissioning Group, Children's Services, the SEND Board and other professionals in the Local Authority, as well as the voluntary and community sector. There is no connection between Trustees or senior managers of the Charity and suppliers of services to the Charity. Public benefit The Trustees confirm that they have paid due regard to the guidance given by the Charity Commission on public benefit in deciding what activities the Charity should undertake. The Trustees have concluded that the activities carried out by the Charity have fulfilled the public benefit requirement. Financial Review EPC'S main funding sources are both restricted & unrestricted funding. This year we were successful in bringing in £113,504 from various sources and have an unrestricted reserve of £139,653 (of which £125,000 is designated), which the charity aims to continue spending on its charitable objects. Our principal source of income has been through grant funding. Investment Policy Investment objectives The Charity has assets which are invested to provide unrestricted income. The Charity seeks to produce the best financial retum within an acceptable level of risk, which balances the likelihood of losses that may damage the Charity against the potential for benefit and a good return on investment. The Board will ensure it looks at the risk, ethical and time- horizon factors in making investment decisions. It will also require regular reporting and monitoring of the investments to be submitted at Board meetings. In the previous reporting year, the Trustees took the decision to invest unrestricted reserves in the COIF Charities Ethical Investment Fund provided by CCLA and the Charity Multi-Asset Fund provided by Schroders. This investment has yielded £3,055 for the year. Reserves policy and going concern The reserves policy is to hold six months, running costs as free reserves. Free reserves are those funds not tied up in fixed assets or held as designated or restricted funds. Free reserves are held to ensure the continuity of educational services and, given the relative uncertainty of future funding and the long-term viability of the Charity, that adequate funds are available to cover the running costs for six months. Paqe 14
Every Parent & Child Annual Account For the Year Ended 31 March 2024 Six months, running costs are calculated as £70,000 The Trustees and management are pleased that the reserves are at the desired level and have decided to use the reserves to invest in further services for our beneficiaries in the forthcoming year. The Trustees are of the view that EPC is a going concern. This report has been prepared in accordance with the provisions in part 15 of the Companies Act 2006 applicable to companies subject to the small companies, regime. Our Big Thank You The year would not have been possible without the support of our amazing staff, volunteers, partners. and funders. Thank you for your continued support of Every Parent & Child - together we make communities stronger so that they can thrive. Approved by the Board on 16th Jul 2024 and signed on its behalf by: Ingrid Cranfield. Director For and on behalf of the Board of Directors LLQ Paqe15
Every Parent & Child Annual Account For the Year Ended 31 March 2024 Independent Examiner's Report to the Trustees of Every Parent & Child I report on the accounts of Ihe company for the year ended 31, March 2024, which are set out on pages 17to 24. Respective responsibilities of trustees and examiner The Trustees (who are also the directors of the company for the purposes of Gompany law) are responsible for the preparation of the accounts. The Charity's Trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. The charity s gross income exceeded £25,000 and l am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants. It is my responsibility to.. examine the accounts under section 145 of the Charities Act, follow the procedures laid down in the general Directions given by the Charity Commission (under section 145{5){b) of the Charities Act, and state whether particular matters have come to my attention. Basis of independent examiner's statement My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair. view and the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no matter has come to my attention to indicate: that accounting records have not been kept in accordance with section 386 of the Companies Act 2006" that the accounts do not accord with such records: where accounts are prepared on an accruals basis. whether they fail to comply with relevant accounting requirements under section 396 of the Companies Act 2006, or are not consistent with the Charities SORP (FRS102): any matter which the examiner believes should be drawn to the attention of the reader to gain a proper understanding of the accounts. Date: 1610712024 Chartered Certified Accountant TACTS Accountant, 61 Fountains Crescent, London, N14 6BD Paqe 16
Every Parent & Child Annual Account For the Year Ended 31 March 2024 STATEMENT OF FINANCIAL ACTMTIES FOR THE YEAR END 31 MARCH 2024 Note Unrestricted Funds Restricted Funds Total Funds 2024 Total Funds 2023 INCOMING RESOURCES.. . Incoming resources from generated funds: Voluntary incomelDonation 132 132 6,874 Investment Income (8) 3,055 3,055 3,016 Incoming resources from charitable activities: Grants to provide charitable activities (10) 110,317 110,317 101,270 Other Income 24,120 TOTAL INCOMING RESOURCES 3,187 110,317 113,504 135,280 RESOUCES EXPENDED Expenditure on charitable activities (11) 67,592 79,758 147,350 196,902 TOTAL RESOUCES EXPENDED 67,592 79,758 147,350 196,902 Net Incomings and loutgoings) resources 64,405 30,559 33,846 61,622 Gainsllosses revaluation of investment assets (5) 6.524 6,524 5,441 Net movements in funds for the year 57,881 30.559 27,322 67,063 Balances Brought Forward 197,536 197,536 264.599 Balances Carried Forward (14) 139,655 30,559 170,214 197,536 There were no recognised gains or losses for the above period other Ihan those shown in the statement of financial activities for the above financial year. All incoming resources and resources expended are derived from continuing activities. (The notes attached form part of these financial statements) Paqe17
Every Parent & Child Annual Account For the Year Ended 31 March 2024 BALANCE SHEET AS AT 31 MARCH 2024 Notes 2024 2023 Fixed Assets Tangible assets Investments (5) 88,687 82,163 Current Assets: Debtors (6) 13,821 11,149 Cash at Bank and In Hand 133,095 120.059 Current Liabilities". Creditors: Amount falling due within one year" Accruals & Creditors (7) 65,389 15,835 Net Current Assets 81,527 115,373 Net Assets 170,214 197,536 As Represented By Unrestricted Fund Restricted Fund Designated Funds Total Funds 14,655 30,559 125,000 170,214 45,288 (12) 152,248 197,536 The directors are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 {the Act) relating to the audit of the financial statements for the year by virtue of section 477, and thal no member or members have requested an audit pursuant to section 476 of the Act. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. This report has been prepared in accordanTr with the provisions applicable to companies subject to the small companies, regime. The accounts were approved by the Directors and Trustees on 1610712024 and signed on their behalf by: Ingrid Cran ield Director rustee Sudipta Ghosh DirectorlTrustee Paqe18
Every Parent & Child Annual Account For the Year Ended 31 March 2024 Notes to the Accounts 1. Accounting policies Basis of accounting The accounts {financial statements) have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The charity constitutes a public benefit entity as defined by FRS 102. The accounts have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for twelve months from authorising these accounts and have decided that the charity is able to continue as a going concern. Income recognition All income is recognised once the charity has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably. Grant income received in advance of the period to which they are intended are deferred to that period. Expenditure recognition Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party. it is probable that a settlement will be required, and the amount of the obligation can be measured reliably. All expenditure is accounted for on and accruals basis and is inclusive of VAT. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include independent examination fees and costs linked to the strategic management of the charity. Governance costs which cannot be allocated directly are apportioned on an appropriate basis. Fund accounting Unrestricted funds are grants. donations and other incoming resources receivable for the objects of the charity without further specified purpose and are available as general funds. Paqe19
Every Parent & Child Annual Account For the Year Ended 31 March 2024 Restricted funds are grants, donations and other incoming resources which are to be used for specific purposes as laid by the donor. Expenditure which meets these criteria is charged to the fund. Designated funds are unrestricted funds eamiarked by the trustees for particular purposes. Fixed assets Tangible fixed assets are stated at cost less accumulated depreciation. If the cost of a fixed asset is below £500 it is not capitalised. Depreciation is provided at rates calculated to write off the cost of each asset. less its estimated residual value, over the useful economic life of that asset as follows: 20 /0 Straight line 20 % straight line 33.33 % straight line Office furniture Equipment Computers Investments Fixed asset investments are included at market value. Any gain or loss on revaluation of disposal is included in the statement of financial activities. Debtors Trade and other debtors are recognised at the settlement amount due after any trade discounts offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due. Short term deposits Short term deposits are deposits with a maturity date of one year or less from the date of acquisition. Creditors 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. Financial instruments The charitable company 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. Paqe 20
Every Parent & Child Annual Account For the Year Ended 31 March 2024 Pension costs The costs of the defined contribution arrangements are charged to the SOFA as incurred. Operating leases Rentals payable under operating leases are charged to the Statement of Financial Activities as incurred over the term of the lease 2. Related party transactions There were no related party transactions that require disclosure I 3. Taxation The charity has no corporation tax liability because income from its activities is in pursuance of its charitable objectives and all income is applied for charitable purposes. 4. Pension costs The company charity participates in defined contribution arrangements for members of staff. The employer contribution rate is 6 % . There was no outstanding amount at the year end. 5. Investment assets Listed Investments at market value comprise 2024 2023 Unit Trusts.. Market valuation brought forward Gains and losses on revaluation of investment assets Market valuation carried forward 82,163 6.524 88,687 87,604 5,441 82,163 All fixed assets investments are held in UK and are unrestricted 6. Debtors 2024 2023 Accruals and Prepayments Other Debtors 13,821 10,949 200 11,149 13,821 7. Accruals and Creditors 2024 2023 Accruals & Deferred Income Other Creditors 63,032 2,357 65,389 15,835 15.835 Paqe 21
Every Parent & Child Annual Account For the Year Ended 31 March 2024 8. Investment income 2024 2023 Income from UK listed investments & interest receivable 3,055 3,055 3,016 3,016 All income from investments is unrestricted 9. Staff Cost 2024 2023 Salaries Tax and NIC Pension 64,111 6,331 4,700 75,142 51,517 5,971 4,511 61,999 No employee earned £60,000 or more per annum. The number of employees during the year were 7 part-time. The trustees received no remuneration, and no expenses were claimed by them. The average number of volunteers during the year were 20. 10. Income from Charitable Activities Unrestricted Funds Restricted Funds Total Funds 2024 Total Funds 2023 Incoming resources from charitable activities: Enfield CFC Waitrose BBC Children in Need NHS Enfield CCG Grant London Com. Fund - Queen Jubilee Bridge Renewal Trust (ABC Parents) Big Lottery Fund 1,235 36,781 26,006 1,235 36,781 31,053 26,006 26,004 10,000 37,747 24,252 8,548 9,961 37,747 8,548 Total income from charitable activities 110,317 110,317 101,270 Paqe 22
Every Parent & Child Annual Account For the Year Ended 31 March 2024 11. Expenditure on charitable activities: Unrestricted Funds Restricted Funds Total Funds 2024 Total Funds 2023 Charitable Expenses Gross Wages inc. on costs Sessional Workers and Consultancy Recruitment Cost Rent, Room Hire and Rates Travelling and Transport Office Expenses & General Running Expense5 Professional Fees rr support & Computer Maintenance Subscriptions and Learning Resources Insurance Training Donation Workshops and Activities Volunteer Expenses Publicity and Promotion TOTAL RESOURCES EXPENDED 36,622 10,165 38,520 75,142 10,165 245 61,999 42,657 1,418 10,425 366 3,510 1,100 6,565 245 14,420 14,420 14 4,702 1,100 4,947 14 1,881 1.100 1.753 2.821 3.194 713 295 713 295 370 35,223 3,708 531 370 35,223 64,103 28 480 67,592 79.758 147,350 196,902 12. Analysis of Restricted Funds.. Balance at 1st April 2023 Balance at 31st March 2024 Incoming resources Outgoing resources Big Lottery Fund BBC Children in Need NHS Enfield CCG Grant Bridge Renewal Trust (ABC Parenting) Enfield CFC Waitrose 8,548 36.781 26.006 4,199 36,781 16,350 4,349 9,656 37.747 21,193 16,554 1,235 110,317 1,235 79,758 30,559 Purpose: -youth development in communication, social and life skills Counselling sessions for children and young people. Mentoring programme to selected local Primary and Secondary Schools. Volunteering. Active youth and Improving health and wellbeing. Paqe 23
Every Parent & Child Annual Account For the Year Ended 31 March 2024 13. Analysis of net assets between funds Unrestricted funds Restricted funds Total Funds Fixed Assets Current Assets Current Liabilities Net Assets as at 31 st March 2024 88,687 116,357 65.389 88,687 146,916 65,389 30.559 139,655 30.559 170,214 14. Movement in funds Unrestricted funds Designated Fund Restricted funds Total At 1 st April 2023 Surplusl(Deficit} for the year Transfer between Funds Gains and losses on revaluation of investment assets At 31st March 2024 45,287 (64,405) 27,248 152,248 197,536 {33,846) 30,559 {27,248) 6,524 6,524 14.655 125,000 30,559 170,214 15. Designated funds The directors have earmarked funds for particular purposes and these designated funds are shown above. Management Team Structure fund is to provide for any shortfall in management and core function salaries. Admin support for EPC fund is for an admin worker to support EPC'S structure. Volunteer Co-ordinator fund is to provide a post to support all EPC'S volunteers. Website, IT maintenance & marketing fund is to provide support for EPC'S website development, provision for new IT equipment and publicity. FLfndraiser is to provide for the salary of staff engaged in fundraising. Starfish project aims to enable children to develop their communication, narrative, social and educational skills. SEND Service is to provide help to parents and children to convert Special Educational Statements to Education, Health and Care Plan. Counselling Service is to provide counselling sessions for parents whose children are in receipt counselling sessions. Cover for funds paid in arrears. Redundancies Key staff sickness cover. Paqe 24