2023-12-31-accounts

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Charity number: 1089810 Company number: 4278914 (England and Wales)

Partnership for Children

Trustees' annual repor dfinancialstat ents forthe yearende 1 December 202

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Partnership for Children

Contents

Page

Trustees’ annual report

Auditors’ report to the members

Statement of financial activities

Balance sheet

Notes to the financial statements

Comparative Statement of Financial Activities for prior year

3-11

12-14

17-24

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Partnership for Children

Trustees Report for the year ended 31 December 2023

Risks and internal control

The major risks to which the charity is exposed have been identified by the Chief Executives and Trustees, and systems established to mitigate those risks are reviewed on a regular basis.

Objectives and Activities

Partnership for Children’s vision is a world in which the development of mental health and emotional resilience is part of life for every child — at home, at school and in the community. Our mission is to help children and young people, throughout the world, develop skills which will enhance their present and future emotional well-being. The overall strategic goal for the period 2023 - 2025 is to increase our impact globally through collaborative, multi-lateral partnerships with a focus on three strategic goals:

Develop and promote a range of mental health promotion programmes that enhance the mental health and emotional resilience of children, teacher and parents;
Develop mutually beneficial and sustainable partnerships with organisations around the world to increase our reach;
Build a healthy and sustainable organisation.

The Trustees note the Charity Commission’s guidance on the need for charities to deliver a public benefit. They have complied with the duty in section 17 of the Charities Act 2011 and believe that our Strategic Plan (2023-2025) to increase our impact globally through collaborative, multi-lateral partnership shows how we plan to meet this responsibility.

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Partnership for Children Trustees Report for the year ended 31 December 2023

Achievements and performance in 2023 against our three strategic goals:

Develop and promote a range of mental health promotion programmes that enhance the mental health and emotional resilience of children, teachers and parents.

Recent global challenges such as the COVID-19 pandemic, geo-political events, and environmental change continue to impact the mental health and well-being of children around the world. In 2023 almost 150,000 children and young people took part in our Skills for Life programmes globally and over 2.6 million children around the world have benefitted from our work since Partnership for Children was founded in 2001. During the year, we worked to extend the reach of our programmes both in the UK and around the world.

Action D arly in 2024.

“Children have discussed and learnt how to acknowledge, name and deal with their emotions. They have formed new friendships and have become supportive of each other.” Staff member, Young Carer Service SPARK Resilience was launched in 2020 in response to requests from teachers for a programme to support children aged 10 — 12 years as they transition to secondary school. Research has shown that struggling with transition can have a negative impact on social, emotional and academic outcomes for children and young people. Three of our partner organisations, in Brazil, Czech Republic and Poland, have successfully completed trials of SPARK Resilience with groups of young people. Feedback has been encouraging and our partner organisations in India, Slovakia and the Ukraine have been trained in SPARK Resilience and intend to run pilots in the coming year. “The young people | worked with this year were transitioning from primary to secondary school. Using the SPARK Resilience programme, we were able to support young people in building their resilience in moving on. I feel the programme is good and can be adapted to fit all age groups.” Youth Worker

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Partnership for Children

Trustees Report for the year ended 31 December 2023

Statement of Trustees' responsibilities

Company and charity law requires the Trustees to prepare the trustees’ report and the financial statements in accordance with FRS102 and the charity SORP (FRS 102). The Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity at the end of the financial year and of its surplus or deficit for that period.

In doing so, the Trustees are responsible for:

e selecting suitable accounting policies and then applying them consistently; e making sound judgements and estimates that are reasonable and prudent; ¢ preparing the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business; e the maintenance and integrity of the corporate and financial information included on the charity’s website.

The Trustees are responsible for maintaining adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditors

David Howard are deemed to be reappointed in accordance with Section 487(2) of the Companies Act 2006. In so far as the Trustees are aware, at the time of approving our Trustees’ annual report:

e there is no relevant information, being information needed by the auditor in connection with preparing their report, of which the auditor is unaware; and

e the Trustees, having made enquiries of fellow Trustees and the charity’s auditors that they ought to have individually taken, have each taken all steps that he/she is obliged to take as a Trustee in order to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.

Small company provisions

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

By order of the Trustees

Jeppe Kristen Toft

Chair

Board of Trustees

Date: 8 May 2024

11

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tnership for Children es to the financial statements he year ended 31 December 2023 Accounting policies

Basis of Preparation

The 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 2019) — (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 meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

1.2. Preparation of the accounts on a going concern basis

The Trustees regularly review forecasts of income and liabilities, as well as operational plans, and consider that the charity has adequate resources to continue as a going concern for the next 12 months from the date of this report. The principal accounting policies adopted in the preparation of the financial statements are set out below.

1.3. Income

Income is recognised in full in the Statement of Financial Activities in the year in which it is receivable and when the effect of a transaction results in an increase in the charity’s assets.

Grants receivable are recognised when entitlement to the grant is confirmed and in line with the specific requirements of the funding agreement.

1.4 Interest receivable

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.

1.5. Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment toa third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably.

Charitable activities’ direct costs and support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management. Internal costs are allocated to restricted activities on the basis of time spent by staffon pursuing such projects, and external costs are allocated where they are incurred directly for that purpose. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

1.6. Tangible fixed assets and depreciation

Individual fixed assets costing £250 or more are capitalised at cost. Depreciation is provided at rates calculated to write off the cost less useful life, as follows: Fixtures, fittings and equipment 20% - 33% straight line Office furniture 20% straight line

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Partnership for Children

Notes to the financial statements

for the year ended 31 December 2023

Comparative Statement of Financial Activities (SOFA) for prior year (2022)

Unrestricted Restricted Total Funds Total Funds Funds Funds 2022 2021 Notes £ £ £ £ Income from: Donations and legacies 4 57,295 67,675 124,970 129,007 Income from Charitable activities 5 227,344 227,344 155,156 Income from Investment 6 1,854 1,854 235 Total Income 286,493 67,675 354,168 284,398 Expenditure on: Expenditure on Raising funds 7 32,110 32,110 35,834 Expenditure on Charitable activities 8 196,692 90,390 287,082 364,057 Governance 8 6,547 6,547 3,996 Total Expenditure 235,349 90,390 325,739 403,887 Net Income for the year 51,144 (22,715) 28,429 (119,489) Transfer between funds 0 0 0 0 Net Movement in funds 51,144 (22,715) 28,429 (119,489) Reconciliation of funds: Funds brought forward 140,416 59,431 199,847 319,336 Funds carried forward 191,560 36,716 228,276 199,847

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