OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-03-31-accounts

Company number: 4249272 Charity Number: 1092560

P arents A gainst C hild E xploitation

Report and Financial Statements For the year ended 31 March 2021

Parents Against Child Exploitation

Reference and administrative information for the year ended 31 March 2021

Company number: 4249272 Charity number: 1092560

Registered office and operational address: Unit 10, Waverley House, Killingbeck Drive, Leeds, LS14 6UF

Other name that the charitable company uses: PACE

Trustees: Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:

Ann Lucas Chair Mike Brown Treasurer Chantelle Forbes (nee Grobler) Secretary Paul Burnside Tom Duffin Appointed 23 November 2020 Maxine Gott Appointed 23 November 2020 Ian Hardwick Sandra Johnson Appointed 22 February 2021 Aravinda Kosaraju Appointed 23 November 2020 Jane Martin Laura Remington

Key Management Personnel:

Gill Gibbons Chief Executive Officer Lindsay Dalton Head of Partnerships & Training

Bankers: Leeds Building Society, Street Lane Branch, Leeds LS8 1AP CCLA Investment Management Ltd, 80 Cheapside, London EC2V 6DZ Co-op Bank, PO Box 250, Delf House, Southway, Skelmersdale WN8 6WT

Solicitors: Wrigleys Solicitors, 19 Cookridge Street, Leeds LS2 3AG

Independent Examiner:

Christy Lau FCCA CTA DChA, Slade & Cooper Limited Beehive Mill, Jersey Street, Manchester M4 6JG

1

PARENT Parents Against Child Exploitation

Report and Financial Statements for the year ended 31 March 2021

PACE trustees present their report and the unaudited financial statements for the year ended 31 March 2021. Included within the trustees’ report is the directors’ report as required by company law.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

Objects

The objects* of the charitable company as set out in the Memorandum and Articles of Association are:

Activities undertaken for public benefit in relation to objects

In planning our activities for the year we kept in mind the Charity Commission’s guidance on public benefit. In particular, the trustees considered how planned activities contributed to the aims and objectives they have set.

Summary of main activities

National Training and Development

Policy, Research and Communications

2

PARENT Parents Against Child Exploitation

Report and Financial Statements for the year ended 31 March 2021

Public Benefit

The trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set. The areas address by the planned activities are:

Beneficiaries of PACE’s activities

How they benefit

Achievements and performance

The charity's main activities and who it tries to help are described below. All its charitable activities focus on safeguarding children sexually exploited by perpetrators outside the family through working with parents, and are undertaken to further PACE’s charitable purposes for the public benefit.

3

PARENT Parents Against Child Exploitation

Report and Financial Statements for the year ended 31 March 2021

IMPACT OF COVID-19

Covid-19 continued to impact on our work in 2020/21. We changed our approach to reduce face-to-face contact

Our work in England and Wales

“I can’t imagine where we would be without Pace. Our worker has been there to listen and offer support and teach us strategies to help handle some otherwise impossible situations.”

Supporting parents and keeping children safe

Parent Liaison Officers: face to face support, advocacy and advice for families affected by child sexual and criminal exploitation.

‘Thank you, you were the first person to give advice and properly listen. I am so glad I was put in touch with your service, what you do is amazing.’

National Parent Support service: specialist telephone-based parent support workers provides parents one-to-one advocacy, advice and emotional support across England and Wales.

“Your response has been empathic, calm and really helpful. You’re a fantastic listener and asked all the right questions. I now feel with Pace support I can go forwards and make life easier within my family.”

Raising awareness and improving practice

Training professionals

4

PARENT Parents Against Child Exploitation

Report and Financial Statements for the year ended 31 March 2021

“This was one of the best sessions I have ever had. So many lessons for us here and I am going to take all of this into my practice.”

“Great to listen to a real-life experience. Very powerful, honest and emotive. This has given me food for thought around how I communicate with my families. It highlights even more so the need for contextual safeguarding and how crucial partnership working is.”

Campaigning

Supporting parents to raise awareness about the impact of child exploitation on families

“As a parent I felt so powerless and frustrated during what was happening to my child. It felt great to really be heard by someone outside of Pace. It felt like I got some power back.’

‘Being involved in creating training resources felt really powerful. I didn’t feel heard by agencies most of the time with what was happening with my child. Doing this made me feel as if I wasn’t forgotten and that I was finally being heard.’

Communications / Policy / Research

Current reach

We have had 95,057 visitors to the website, viewing 269,144 pages of content. We have a combined social media audience of 8,612 and 17,378 subscribers to our newsletter.

Activities

Fundraising

Grants

5

PARENT Parents Against Child Exploitation

Report and Financial Statements for the year ended 31 March 2021

Commissions

Financial review

Reserves at the year end were £242,258 (2020: £143,784), comprising Restricted funds of £nil (2020: £13,132) and unrestricted funds of £242,258 (2020: £130,652).

Reserves policy

In 2021/22 with a budgeted income and expenditure of around £900,000 the minimum reserves needed to cover 3 months running costs is £225,000.

Plans for 2021 - 2022

6

PARENT Parents Against Child Exploitation

Report and Financial Statements for the year ended 31 March 2021

Funding Strategy

Structure, governance and management

Governing document and company status

Trustee selection methods

Organisational structure

The Trustees administer the Charity. The CEO, Gill Gibbons, is appointed by the Trustees to oversee the strategic and financial development of Pace and to manage and/or delegate the day-to-day operations of the Charity.

Risk management

Covid-19

7

PARENT Parents Against Child Exploitation

Report and Financial Statements for the year ended 31 March 2021

Finance

Staffing

Reputation

Governance

8

PARENT Parents Against Child Exploitation

Report and Financial Statements for the year ended 31 March 2021

Statement of responsibilities of the trustees

The trustees (who are also directors of PACE for the purposes of company law) are responsible for preparing PACE trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires PACE trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, PACE trustees are required to:

PACE 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.

This report has been prepared in accordance with the provisions applicable to companies’ subject to the small companies’ regime of the Companies Act 2006.

PACE trustees’ annual report has been approved by PACE Trustees on 27[th] October 2021 and signed on their behalf by:

............................................... Ann Lucas (Chair of Trustees)

9

Independent examiner’s report

to the members of

Parents Against Child Exploitation

I report to the charity trustees on my examination of the accounts of the company for the year ended 31[st] March 2021 which are set out on pages 11 to 31.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Christy Lau FCCA CTA DChA

Slade & Cooper Limited Beehive Mill, Jersey Street, Manchester M4 6JG

Date 22 December 2021

10

Parents Against Child Sexual Exploitation

Statement of Financial Activities

(including Income and Expenditure account) for the year ended 31 March 2021

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
59,355
Charitable activities
4
-
5
78,492
Investments
6
198
Total income
138,045
Expenditure on:
Raising funds
7
44,420
Charitable activities
8
98,548
Total expenditure
142,968
10
(4,923)
Transfer between funds
116,529
Net movement in funds for the year
111,606
Reconciliation of funds
Total funds brought forward
130,652
Total funds carried forward
242,258
Other trading activities
Net income/(expenditure) for the
year		 Restricted
funds
£
143,106
490,121
-
-
633,227
-
529,830
529,830
103,397
(116,529)
(13,132)
13,132
-		 Total funds
2021
£
202,461
490,121
78,492
198
771,272
44,420
628,378
672,798
98,474
-
98,474
143,784
242,258		 Total funds
2020
£
187,733
332,884
72,852
336
593,805
43,820
606,991
650,811
(57,006)
-
(57,006)
200,790
143,784

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

11

Parents Against Child Sexual Exploitation

Company number 4249272

Balance sheet as at 31 March 2021

Note
£
£
Fixed assets
Tangible assets
15
1,610
Current assets
Debtors
16
141,737
Cash at bank and in hand
17
289,238
Total current assets
430,975
Liabilities
Creditors: amounts falling
due in less than one year
18
(190,327)
Net current assets
240,648
Net assets
242,258
The funds of the charity:
Restricted income funds
20
-
Unrestricted income funds
21
Reserves fund
242,258
Designated fund
-
242,258
Total charity funds
242,258
2021		 £
£
2,146
109,603
208,104
317,707
(176,069)
141,638
143,784
13,132
130,652
-
130,652
143,784
2020		 £
£
2,146
109,603
208,104
317,707
(176,069)
141,638
143,784
13,132
130,652
-
130,652
143,784
2020
141,638
143,784
13,132
130,652
143,784

For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and in accordance with FRS102 SORP, and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

The notes on pages 14 to 31 form part of these accounts.

Approved by the trustees on 27/10/2021 and signed on their behalf by:

Ann Lucas (Chair of Trustees)

12

Parents Against Child Sexual Exploitation

Statement of Cash Flows

for the year ending 31 March 2021

Note
2021
£
Cash provided by/(used in) operating activities
24
80,936
Cash flows from investing activities:
Dividends, interest, and rents from investments
198
Proceeds from sale of tangible fixed assets
-
Cash provided by/(used in) investing activities
198
81,134
Cash and cash equivalents at the beginning of the year
208,104
Cash and cash equivalents at the end of the year
289,238
Increase/(decrease) in cash and cash
equivalents in the year		 2020
£
(51,287)
336
(2,330)
(1,994)
(53,281)
261,385
208,104

13

Parents Against Child Sexual Exploitation

Notes to the accounts for the year ended 31 March 2021

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a 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), second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Accounting Practice.

Parents Against Child Sexual Exploitation meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.

The trtustees have made no key judgments which have a significant effect on the accounts.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

c Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

14

Parents Against Child Sexual Exploitation

Notes to the accounts for the year ended 31 March 2021 (continued)

d Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item 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. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e 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

f Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

g Expenditure and irrecoverable VAT

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:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 9.

15

Parents Against Child Sexual Exploitation

Notes to the accounts for the year ended 31 March 2021 (continued)

i Tangible fixed assets

Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives as follows:

Office equipment 25% (straight line) Office fixtures and equipment 25% (reducing balance)

j 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.

k Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

l 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.

m Financial instruments

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.

n Pensions

Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity’s contribution is restricted to the contributions disclosed in note 11. The costs of the defined contribution scheme are included within support and governance costs and allocated to the funds of the charity using the methodology set out in note 9.

There were contributions of £5,265 outstanding at the year-end (2020: £5,159).

16

Parents Against Child Sexual Exploitation

Notes to the accounts for the year ended 31 March 2021 (continued)

2 Legal status of the charity

The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.

3 Income from donations and legacies

Current reporting period
Donations
The Samworth Foundation
The Tudor Trust
John Laing Charitable Trust
Esmee Fairbairn Foundation
The Pilgrim Trust
The Evan Cornish Foundation
Eleanor Rathbone Charitable Trust
Total
Donations
The Samworth Foundation
The Tudor Trust
Bromley Trust
Buttle UK
Total
Previous reporting period
Leathersellers Company
Charitable Fund
Leathersellers Company
Charitable Fund
Dulverton Trust
John Laing Charitable Trust
The Kirkby Foundation
Souter Charitable Trust		 Unrestricted
£
6,218
-
-
-
-
30,137
20,000
3,000
-
59,355
Unrestricted
£
25,093
-
-
10,000
-
-
-
5,000
-
3,000
43,093		 Restricted
£
-
58,106
34,500
15,000
32,500
-
-
-
3,000
143,106
Restricted
£
-
49,611
32,500
-
(711)
15,000
19,750
20,000
8,490
-
144,640		 Total 2021
£
6,218
58,106
34,500
15,000
32,500
30,137
20,000
3,000
3,000
202,461
Total 2020
£
25,093
49,611
32,500
10,000
(711)
15,000
19,750
25,000
8,490
3,000
187,733

17

Parents Against Child Sexual Exploitation

Notes to the accounts for the year ended 31 March 2021 (continued)

4 Income from charitable activities

Current reporting period
Esmee Fairbairn Foundation
Calderdale Council CCG
Rochdale MBC
North Yorkshire PCC
Kirklees Council
Wakefield Council
Merseyside PCC
Lottery Community Fund
Total
Esmee Fairbairn Foundation
Calderdale Council CCG
Rochdale MBC
North Yorkshire PCC
Kirklees Council
Wakefield Council
Lottery Community Fund
Awards for All
Total
Previous reporting period
Blackburn with Darwen Borough
Council
Blackburn with Darwen Borough
Council
University of Portsmouth
Research Assistance Grant		 Unrestricted
£
-
-
-
-
-
-
-
-
-
-
-
Unrestricted
£
-
-
-
-
-
-
-
-
-
-		 Restricted
£
60,275
48,000
45,000
55,000
40,356
35,600
47,839
33,948
119,903
4,200
490,121
Restricted
£
58,990
48,000
45,000
29,567
38,910
33,750
11,960
59,377
7,330
332,884		 Total 2021
£
60,275
48,000
45,000
55,000
40,356
35,600
47,839
33,948
119,903
4,200
490,121
Total 2020
£
58,990
48,000
45,000
29,567
38,910
33,750
11,960
59,377
7,330
332,884

18

Parents Against Child Sexual Exploitation

Notes to the accounts for the year ended 31 March 2021 (continued)

5 Income from other trading activities

Income from other trading activities
Course fees
Other income		 2021
£
77,852
640
78,492		 2020
£
72,772
80
72,852

All income from other trading activities is unrestricted.

6 Investment income

Investment income
Income from bank deposits 2021
£
198
198		 2020
£
336
336

All of the charity's investment income arises from money held in interest bearing deposit accounts. All investment income is unrestricted.

7 Cost of raising funds

Cost of raising funds
Staff costs (see note 11) 2021
£
44,420
44,420		 2020
£
43,820
43,820

All expenditure on cost of raising funds is unrestricted.

19

Parents Against Child Sexual Exploitation

Notes to the accounts for the year ended 31 March 2021 (continued)

8 Analysis of expenditure on charitable activities

Staff costs
Recruitment, training, supervision
Travel and subsistence
Training provision costs
Parent network days and peer support
Volunteers
Premises
Printing
Office overheads
Professional fees
Evaluation
Depreciation
Marketing and publicity
Restricted expenditure
Unrestricted expenditure
Governance and support costs (see note 9)		 Total 2021
£
476,311
8,997
5,357
24,443
-
64
48,171
763
35,729
13,307
-
536
-
14,700
628,378
2021
£
529,830
98,548
628,378		 Total 2020
£
400,548
11,303
37,014
54,193
3,668
2,257
33,760
3,197
20,301
16,128
2,280
715
240
21,387
606,991
2020
£
476,401
130,590
606,991

20

Parents Against Child Sexual Exploitation

Notes to the accounts for the year ended 31 March 2021 (continued)

9 Analysis of governance and support costs

Current reporting period
Basis of
apportionment
Independent examination
Governance
Accountancy services
Support
Allocated as follows:
Charitable activities
Basis of
apportionment
Trustee's expenses
Governance
Independent examination
Governance
Accountancy services
Support
Legal and professional
Governance
Allocated as follows:
Charitable activities
Previous reporting period		 Support
£
-
12,780
12,780
12,780
12,780
Support
£
-
-
12,720
-
12,720
12,720
12,720		 Governance
£
1,920
-
1,920
1,920
1,920
Governance
£
872
1,920
-
5,875
8,667
8,667
8,667		 Total 2021
£
1,920
12,780
14,700
14,700
14,700
Total 2020
£
872
1,920
12,720
5,875
21,387
21,387
21,387

21

Notes to the accounts for the year ended 31 March 2021 (continued)

Parents Against Child Sexual Exploitation

10 Net income/(expenditure) for the year

This is stated after charging/(crediting):
Depreciation
Operating lease rentals:
Property
Staff costs
Staff costs during the year were as follows:
Wages and salaries
Social security costs
Pension costs
Allocated as follows:
Cost of raising funds
Charitable activities
Independent examiner's fee		 2021
£
536
35,913
1,600
2021
£
449,030
36,224
35,477
520,731
44,420
476,311
520,731		 2020
£
715
18,992
1,600
2020
£
382,748
31,434
30,186
444,368
43,820
400,548
444,368

11 Staff costs

No employees has employee benefits in excess of £60,000 (2020: Nil).

The average number of staff employed during the period was 21 (2020: 16). The average full time equivalent number of staff employed during the period was 17 (2020: 13).

The key management personnel of the charity comprise the trustees, the Chief Executive Officer and the Head of Partnerships & Training (2020: the trustees and the Chief Executive Officer). The total employee benefits of the key management personnel of the charity were £103,865 (2020: £53,768).

22

Parents Against Child Sexual Exploitation

Notes to the accounts for the year ended 31 March 2021 (continued)

12 Trustee remuneration and expenses, and related party transactions

Neither the trustees nor any persons connected with them received any remuneration or reimbursed expenses during the year (2020: Nil).

There were no (2020: 4) trustees received travel and subsistence expenses during the year (2020: £871).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2020: nil).

13 Government grants

The government grants recognised in the accounts were as follows:

North Yorkshire PCC
Rochdale MBC
Calderdale Council CCG
Kirklees Council
Wakefield Council
Merseyside PCC
Blackburn with Darwen Borough
Council		 2021
£
55,000
45,000
48,000
40,356
35,600
47,839
33,948
305,743		 2020
£
29,567
45,000
48,000
38,910
33,750
11,960
-
207,187

14 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

23

Parents Against Child Sexual Exploitation

Notes to the accounts for the year ended 31 March 2021 (continued)

15 Fixed assets: tangible assets

Cost
Additions
Depreciation
Charge for the year
Net book value
16
Debtors
Grants & contracts receivable
Prepayments
17
Cash at bank and in hand
Cash at bank and on hand
At 31 March 2021
At 1 April 2020
At 31 March 2021
At 31 March 2021
At 31 March 2020
At 1 April 2020		 2021
£
133,075
8,662
141,737
2021
£
289,238
289,238		 £
33,890
-
Office
equipment
33,890
31,744
536
32,280
1,610
2,146
2020
£
98,706
10,897
109,603
2020
£
208,104
208,104

24

Parents Against Child Sexual Exploitation

Notes to the accounts for the year ended 31 March 2021 (continued)

18 Creditors: amounts falling due within one year

Accruals
Pension contributions
Other creditors
Deferred training income
Deferred income
19
Deferred income
The Samworth Foundation
Deferred grant brought forward
Received in the year
Released to income from charitable activities
The Tudor Trust
Deferred grant brought forward
Received in the year
Released to income from charitable activities
Esmee Fairbairn Foundation
Deferred grant brought forward
Received in the year
Released to income from charitable activities
Garfield Weston
Deferred grant brought forward
Received in the year
Released to income from charitable activities
Bromley Trust
Deferred grant brought forward
Received in the year
Released to income from charitable activities
Lancashire PCC
Deferred grant brought forward
Invoiced in the year
Released to income from charitable activities
Deferred grant carried forward		 2021
£
5,550
5,265
1,117
38,379
140,016
190,327
2021
£
58,106
-
(58,106)
32,500
32,500
(32,500)
60,275
61,560
(60,275)
-
25,000
-
-
5,000
-
-
15,956
-
140,016		 2020
£
5,535
5,159
6,054
8,440
150,881
176,069
2020
£
49,611
58,106
(49,611)
32,500
32,500
(32,500)
-
119,265
(58,990)
-
-
-
-
-
-
-
-
-
150,881

25

Parents Against Child Sexual Exploitation

Notes to the accounts for the year ended 31 March 2021 (continued)

20 Analysis of movements in restricted funds

Training
Total
Policy,
development and
research
Chief Executive
Officer
National Parent
Support
Wakefield PLO
Communications
and fundraising
Rochdale PLO
Calderdale PLO
North Yorkshire
PLO
PLO Manager
Kirklees PLO
Lancashire PLO
Liverpool Parent
Liaison Officer		 Balance at
1 April
2020
£
-
-
-
-
-
-
-
-
-
-
13,132
-
-
13,132		 Income
£
58,106
60,275
173,603
45,515
29,100
41,500
40,000
42,125
33,856
39,699
37,500
28,948
3,000
633,227		 Expenditure
£
(47,018)
(55,888)
(126,749)
(46,091)
(24,721)
(32,190)
(36,748)
(28,012)
(32,050)
(43,556)
(27,942)
(25,865)
(3,000)
(529,830)		 Transfers
£
(11,088)
(4,387)
(46,854)
576
(4,379)
(9,310)
(3,252)
(14,113)
(1,806)
3,857
(22,690)
(3,083)
(116,529)		 Balance at
31 March
2021
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-

26

Parents Against Child Sexual Exploitation

Notes to the accounts for the year ended 31 March 2021 (continued)

20 Analysis of movements in restricted funds (cont.)

Kirklees PLO
Total
Calderdale PLO
Rochdale PLO
North Yorkshire PLO
Chief Executive
Officer
National Parent
Support
Other
Communications
and fundraising
Lancashire PLO
Wakefield PLO
Previous reporting
period
Policy,
development
and research
PLO Manager		 Balance at
1 April
2019
£
-
3,653
13,867
-
-
12,411
2,831
7,499
1,377
-
14,400
711
56,749
 Income
£
49,611
58,990
133,957
29,375
28,500
42,000
39,000
25,567
32,410
10,335
28,490
(711)
477,524		 Expenditure
£
(43,074)
(57,266)
(129,977)
(53,424)
(25,499)
(38,775)
(37,409)
(24,198)
(30,270)
(6,751)
(29,758)
-
(476,401)		 Transfers
£
(6,537)
(5,377)
(17,847)
24,049
(3,001)
(15,636)
(4,422)
(8,868)
(3,517)
(3,584)
-
-
(44,740)		 Balance at
31 March
2020
£
-
-
-
-
-
-
-
-
-
-
13,132
-
13,132

Name of restricted fund Description, nature and purposes of the fund

Policy, Development Funding from Samworth Foundation for Head of Partnerships & Training and Research Chief Executive Funding from the Esmee Fairbairn Foundation for the Chief Executive Officer Officer post National Parent Funding from Tudor Trust, Leathersellers Company Charitable Fund, & Support Lottery Community Fund for Head of Parent Support Operations, 2 x National Parent Support Workers and Volunteer and Parent Participation National Parent Internal accounting transfers from local authority commissions with Liaison Team Rochdale, Calderdale, Kirklees, Wakefield, Blackburn with Darwen; and Manager Offices of the Police and Crime Commissioner for North Yorks (NYPCC), West Yorks (WYPCC) and Merseyside

Lancashire Parent Funding from Blackburn with Darwen Safeguarding Partnership for the Liaison Officer Lancashire Parent Liaison Officer

27

Parents Against Child Sexual Exploitation

Notes to the accounts for the year ended 31 March 2021 (continued)

20 Analysis of movements in restricted funds (cont.)

Calderdale Parent Funding from Calderdale Borough Council and matched by WYPCC for a Liaison Officer Parent Liaison Officer Rochdale Parent Funding from Rochdale Borough Council for a Parent Liaison Officer Liaison Officer North Yorkshire Funding from NYPCC for a Parent Liaison Officer Parent Liaison Officer Kirklees Parent Funding from Kirklees Council and matched by WYPCC for a Parent Liaison Liaison Officer Officer based in Kirklees and working with parents and partners tackling child exploitation Wakefield Parent Funding from Wakefield Council and matched by WYPCC for a Parent Liaison Officer Liaison Officer Communications and Funding from John Laing Charitable Trust for Head of Communications and Fundraising Evaluation of Parent Support Liverpool Parent Funding from Office of the Police & Crime Commissioner for Merseyside for Liaison Officer Liverpool Parent Liaison Officer, starting July 2020 Training Funding from Eleanor Rathbone Charitable Trust for training Transfers In respect of reallocation of costs and overspends/underspends on projects.

28

Parents Against Child Sexual Exploitation

Notes to the accounts for the year ended 31 March 2021 (continued)

21 Analysis of movement in unrestricted funds

Designated fund -
unfunded staff costs
General fund
Previous reporting
period
General fund		 Balance
at 1 April
2020
£
130,652
130,652
Balance
at 1 April
2019
£
49,399
94,642
144,041
 Income
£
138,045
138,045
Income
£
116,281
-
116,281		 Expenditure
£
(142,968)
(142,968)
Expenditure
£
(174,410)
-
(174,410)		 Transfers
£
116,529
116,529
Transfers
£
139,382
(94,642)
44,740		 As at 31
March 2021
£
242,258
242,258
As at 31
March
2020
£
130,652
-
130,652

Unrestricted fund Description, nature and purposes of the fund

General fund The free reserves after allowing for all designated funds Unfunded staff costs Money set aside to pay staff in 2017/18, where no grant funding is available.

29

Parents Against Child Sexual Exploitation

Notes to the accounts for the year ended 31 March 2021 (continued)

22 Analysis of net assets between funds

Tangible fixed assets
Net current assets/(liabilities)
Total
Tangible fixed assets
Net current assets/(liabilities)
Total
Previous reporting period		 General
fund
£
1,610
240,648
242,258
General
fund
£
2,146
128,506
130,652		 Designated
funds
£
-
-
-
Designated
funds
£
-
-
-		 Restricted
funds
£
-
-
-
Restricted
funds
£
-
13,132
13,132		 Total 2021
£
1,610
240,648
242,258
Total 2020
£
2,146
141,638
143,784

23 Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is as

Less than one year
One to five years		 2021
2020
£
£
21,200
21,200
58,300
79,500
79,500
100,700
Property		 2021
2020
£
£
21,200
21,200
58,300
79,500
79,500
100,700
Property
100,700

30

Parents Against Child Sexual Exploitation

Notes to the accounts for the year ended 31 March 2021 (continued)

24 Reconciliation of net movement in funds to net cash flow from operating activities

Net income/(expenditure) for the year
Adjustments for:
Depreciation charge
Dividends, interest and rents from investments
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash provided by/(used in) operating		 2021
£
98,474
536
(198)
(32,134)
14,258
80,936		 2020
£
(57,006)
715
(336)
(65,711)
71,051
(51,287)

31