OpenCharities

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

2023-03-31-accounts

Company number: 4249272 Charity Number: 1092560

Ivison Trust

(formerly P arents A gainst C hild E xploitation)

Report and Financial Statements For the year ended 31 March 2023

Reference and administrative information for the year ended 31 March 2023

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

The charity changed its name from Parents Against Child Exploitation to Ivison Trust on 01/11/2023.

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:

Jane Martin Chair (resigned 11/09/2023) Mike Brown Treasurer (resigned 11/09/2023) Chantelle Forbes (nee Grobler) Secretary (resigned 12/09/2022) Paul Burnside Ian Hardwick Sandra Johnson (resigned 11/09/2023) Aravinda Kosaraju Laura Remington Zoe Butt (appointed 11/09/2023) Marlon West (appointed 11/09/2023) Key Management Personnel: Lindsay Dalton Chief Executive Officer 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

Report and Financial Statements for the year ended 31 March 2023

Pace trustees present their report and the unaudited financial statements for the year ended 31 March 2023. 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

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

Work with parents and carers affected by child exploitation

2

National Training and development programme

Policy, research and communications

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 addressed by the planned activities are:

Beneficiaries of Pace’s activities

How they benefit

3

Our work in England and Wales

“Before I contacted Pace I was lost I didn't have anyone to support me going through this really hard time. I felt alone, I felt scared and really worried about what was going to happen to my daughter. Pace listened to me cry and heard my worries, they only have ever been 100% supportive. I will always remember my first phone call with my Pace worker, as that was the day I was sat writing a letter for my family because I couldn't handle the pressure anymore and I didn't want it to carry on. I just felt like I wanted the world to stop. My phone call with my Pace worker made me see that I wasn't alone and I had support to help me get through this awful situation. She has been a complete rock to me and I will forever be grateful.” Parent

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.

National parent support service: specialist telephone-based advocacy, advice and emotional support for parents affected by sexual and criminal exploitation of their children, across England and Wales.

Our support work empowers parents after the disempowering experience of their child being exploited, abused, trafficked, and criminalised. An evaluation we carried out over 18 months and published in June 2022 indicates the desperate need we still uniquely fulfil.

4

Raising awareness and improving practice

Training professionals

“I am a retired detective, now working in children’s social care, I have over 25 years of frontline experience in child protection and this has been the best course I have attended. All frontline professionals working with exploitation need this course, wish I’d had it at the start of my career.” ACSEP Graduate

“I thought I was overreacting or imagining the issues, after tonight and hearing from the speakers (especially the mum of the child) I will get help, thank you so much this has been so helpful I don’t have the words. This needs to be rolled out to all parents.” Parent attending the webinar on County Line

Campaigning and Parent Participation

Parents signed up to parent participation

Parents signed up for the newsletter

Consultancy

Training

5

Conferences

“The parent participation programme made me feel less isolated, and that in the situation I was in, that I was not to blame, so it made me and my husband feel empowered." Parent

Residential Parent Network Events

After a 3-year hiatus due to Covid, we held two residential parent network events in 2022, both taking place in Leeds: the first was held in June for CSE parents and attended by 21 parents; the second in September and attended by 18 CCE parents. They provide a unique and highly valued opportunity for parent-peer support and are carefully choreographed by staff to maximise their therapeutic value.

Parent Forum

We have 167 active parents using the forum and have received over 2,248 page views in the last 12 months. The forum provides an important safe space for parents to receive non-judgemental support from their peers and is often used out of hours when parents are struggling most with their child missing and having no access to their social worker or youth worker.

Communications / Policy / Research

Website

Social Media

E-Newsletter

E-Learning

6

Fundraising

Grants

Commissions

Financial review

Reserves at the year-end were £325,738 comprising restricted funds of £37,357 and unrestricted funds of £288,381.

Reserves policy in 2023-24 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 2023 - 2024

Working with affected parents

7

Training

Policy / Research / Communications :

Ongoing development of our digital capabilities to help grow the organisation and enable learners to pay for training, donors to give online, and manage our contacts with funders. Use all media channels to challenge myths and promote the relational safeguarding model as the best practice in tackling child exploitation. Develop and implement a corporate fundraising strategy.

Funding Strategy

Structure, governance and management

Governing document and company status

8

Trustee selection methods

Organisational structure

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

Risk management

We regularly review our Covid-19 risk assessment and share the results with staff.

Finance

Staffing

Reputation

9

Governance

10

Statement of Responsibilities for Trustees

The trustees (who are also directors of Pace for the purposes of company law) are responsible for preparing Pace trustees’ annual reports and 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’s 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 18 September 2023 and signed on their behalf by:

............................................... Laura Remington (Trustee)

11

Independent examiner’s report to the members of Ivison Trust (formerly 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 2023 which are set out on pages 13 to 34.

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:

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

20[th] December 2023

12

Ivison Trust (formerly Parents Against Child Exploitation)

Statement of Financial Activities

(including Income and Expenditure account) for the year ended 31 March 2023

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
33,546
Charitable activities
4
500
5
176,243
Investments
6
491
Total income
210,780
Expenditure on:
Raising funds
7
59,500
Charitable activities
8
197,729
Total expenditure
257,229
10
(46,449)
Transfer between funds
55,813
Net movement in funds for the year
9,364
Reconciliation of funds
Total funds brought forward
279,017
Total funds carried forward
288,381
Other trading activities
Net income/(expenditure) for the
year		 Restricted
funds
£
132,790
509,334
-
-
642,124
-
578,170
578,170
63,954
(55,813)
8,141
29,216
37,357		 Total funds
2023
£
166,336
509,834
176,243
491
852,904
59,500
775,899
835,399
17,505
-
17,505
308,233
325,738		 Total funds
2022
£
204,355
522,574
102,459
55
829,443
56,217
707,251
763,468
65,975
-
65,975
242,258
308,233

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

A full comparative SOFA is available on the last page of the financial statements.

13

Ivison Trust (formerly Parents Against Child Exploitation) Company number 4249272

Balance sheet as at 31 March 2023

Note
£
£
Fixed assets
Tangible assets
15
2,499
Current assets
Debtors
16
105,526
Cash at bank and in hand
17
271,947
Total current assets
377,473
Liabilities
Creditors: amounts falling
due in less than one year
18
(54,234)
Net current assets
323,239
Net assets
325,738
The funds of the charity:
Restricted income funds
20
37,357
Unrestricted income funds
21
Reserves fund
288,381
288,381
Total charity funds
325,738
2023		 £
£
3,332
103,457
251,088
354,545
(49,644)
304,901
308,233
29,216
279,017
279,017
308,233
2022		 £
£
3,332
103,457
251,088
354,545
(49,644)
304,901
308,233
29,216
279,017
279,017
308,233
2022
304,901
308,233
29,216
279,017
308,233

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 16 to 34 form part of these accounts.

Approved by the trustees on 18/09/2023 and signed on their behalf by:

Laura Remington (Trustee)

14

Ivison Trust (formerly Parents Against Child Exploitation)

Statement of Cash Flows for the year ending 31 March 2023

Note
2023
£
Cash provided by/(used in) operating activities
24
20,368
Cash flows from investing activities:
Dividends, interest, and rents from investments
491
Purchase of tangible fixed assets
-
Cash provided by/(used in) investing activities
491
20,859
Cash and cash equivalents at the beginning of the year
251,088
Cash and cash equivalents at the end of the year
271,947
Increase/(decrease) in cash and cash
equivalents in the year		 2022
£
(35,373)
55
(2,832)
(2,777)
(38,150)
289,238
251,088

15

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2023

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.

Ivison Trust (formerly Parents Against Child 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 trustees 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.

16

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2023 (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 payable by the Bank.

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.

17

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2023 (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 (2022: £5,265).

18

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2023 (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. The charity changed its name from Parents Against Child Exploitation to Ivison Trust on 01/11/2023.

3 Income from donations and legacies

Current reporting period
Donations
The Samworth Foundation
The Pilgrim Trust
Garfield Weston Foundation
The Albert Gubay Foundation
Jagclif Charitable Foundation
Total
Donations
The Samworth Foundation
The Tudor Trust
Bromley Trust
Garfield Weston Foundation
Reta Lila Howard Foundation
Rothschild Foundation
Kirby Foundation
Kate Farrer Foundation
Bearder Charity
Total
Previous reporting period
John Laing Charitable Trust
The Pilgrim Trust		 Unrestricted
£
8,546
-
5,000
-
-
20,000
33,546
Unrestricted
£
15,408
-
-
5,000
-
5,000
-
-
-
-
-
-
25,408		 Restricted
£
-
62,200
-
25,000
45,590
-
132,790
Restricted
£
-
60,147
32,500
-
25,000
-
25,000
20,000
9,000
6,000
1,000
300
178,947		 Total 2023
£
8,546
62,200
5,000
25,000
45,590
20,000
166,336
Total 2022
£
15,408
60,147
32,500
5,000
25,000
5,000
25,000
20,000
9,000
6,000
1,000
300
204,355

19

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2023 (continued)

4 Income from charitable activities

Current reporting period
Calderdale Council CCG
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
Merseyside PCC
Lottery Community Fund
MoJ/Police
Operation Stonehaven Funding
Lancashire PCC
University of Durham
Total
Lancashire PCC
Blackburn with Darwen Borough
Council
North Norks Pol - MoJ DA and
SV fund
City of Bradford MDC
University of Leeds
Blackburn with Darwen Borough
Council
Previous reporting period		 Unrestricted
£
-
-
-
-
-
-
-
-
-
500
500
Unrestricted
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Restricted
£
47,590
60,256
46,550
36,096
51,684
52,201
125,040
42,540
47,377
-
509,334
Restricted
£
61,560
48,424
8,000
30,000
40,356
35,300
48,425
12,000
122,132
35,395
28,645
36,231
15,956
150
522,574		 Total 2023
£
47,590
60,256
46,550
36,096
51,684
52,201
125,040
42,540
47,377
500
509,834
Total 2022
£
61,560
48,424
8,000
30,000
40,356
35,300
48,425
12,000
122,132
35,395
28,645
36,231
15,956
150
522,574

20

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2023 (continued)

5 Income from other trading activities

Income from other trading activities
Course fees
Parent Webinars
Other income		 2023
£
159,843
16,400
-
176,243		 2022
£
102,407
-
52
102,459

All income from other trading activities is unrestricted.

6 Investment income

Investment income
Income from bank deposits 2023
£
491
491		 2022
£
55
55

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

Fundraising
Staff costs (see note 11)		 2023
£
-
59,500
59,500		 2022
£
675
55,542
56,217

All expenditure on cost of raising funds is unrestricted.

21

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2023 (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 2023
£
575,225
9,682
18,497
34,899
8,735
432
50,838
1,171
39,314
17,031
-
833
292
18,950
775,899
2023
£
578,170
197,729
775,899		 Total 2022
£
532,519
17,729
9,322
32,367
233
4,396
49,070
697
35,278
6,090
3,800
1,110
-
14,640
707,251
2022
£
583,196
124,055
707,251

22

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2023 (continued)

9 Analysis of governance and support costs

Current reporting period
Basis of
apportionment
Independent examination
Governance
Accountancy services
Support
Legal and professional
Governance
Allocated as follows:
Charitable activities
Basis of
apportionment
Independent examination
Governance
Accountancy services
Support
Allocated as follows:
Charitable activities
Previous reporting period		 Support
£
-
12,920
3,960
16,880
16,880
16,880
Support
£
-
12,720
12,720
12,720
12,720		 Governance
£
2,070
-
-
2,070
2,070
2,070
Governance
£
1,920
-
1,920
1,920
1,920		 Total 2023
£
2,070
12,920
3,960
18,950
18,950
18,950
Total 2022
£
1,920
12,720
14,640
14,640
14,640

23

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2023 (continued)

10 Net income/(expenditure) for the year

This is stated after charging/(crediting): 2023 2022
£ £
Depreciation 833 1,110
Operating lease rentals:
Property 40,142 30,447
Independent examiner's fee 1,725 1,600

11 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		 2023
£
554,953
36,241
43,531
634,725
59,500
575,225
634,725		 2022
£
451,407
40,641
40,471
532,519
55,542
476,977
532,519

No employees has employee benefits in excess of £60,000 (2022: Nil).

The average number of staff employed during the period was 28 (2022: 21). The average full time equivalent number of staff employed during the period was 20 (2022: 17).

The key management personnel of the charity comprise the trustees and the Chief Executive Officer. The total employee benefits of the key management personnel of the charity were £57,325 (2022: £54,637).

24

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2023 (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 (2022: Nil).

No (2022: no) trustees received travel and subsistence expenses during the year.

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 (2022: 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
MoJ/Police
North Norks Pol - MoJ DA and SV fund
Blackburn with Darwen Borough
Council
City of Bradford MDC
Lancashire PCC		 2023
£
60,256
-
47,590
46,550
36,096
51,684
52,201
-
-
42,540
47,377
384,294		 2022
£
30,000
8,000
48,424
40,356
35,300
48,425
12,000
35,395
28,645
15,956
-
302,501

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.

25

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2023 (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 1 April 2022
At 31 March 2023
At 31 March 2023
At 31 March 2023
At 31 March 2022
At 1 April 2022		 2023
£
98,995
6,531
105,526
2023
£
271,947
271,947		 £
36,722
-
Office
equipment
36,722
33,390
833
34,223
2,499
3,332
2022
£
97,525
5,932
103,457
2022
£
251,088
251,088

26

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2023 (continued)

18
Creditors: amounts falling due within one year
2023
£
Accruals
7,093
Pension contributions
5,265
Other creditors
-
Deferred training income
23,935
Deferred income
7,500
Taxation and social security costs
10,441
54,234
19
Deferred income
2023
£
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
-
Simmons and Simmons
Deferred grant brought forward
-
Invoiced in the year
7,500
Released to income from charitable activities
-
Deferred grant carried forward
7,500		 2022
£
8,490
5,265
7,236
28,653
-
-
49,644
2022
£
32,500
-
(32,500)
61,560
-
(61,560)
25,000
-
(25,000)
5,000
-
(5,000)
15,956
-
(15,956)
-
-
-
-

27

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2023 (continued)

20 Analysis of movements in restricted funds

Total
Chief Executive
Officer
National Parent
Support
Wakefield PLO
Communications
and fundraising
Calderdale PLO
North Yorkshire
PLO
PLO Manager
Lancashire PLO
Bradford Parent
Liaison Officer
Liverpool Parent
Liaison Officer
Kirklees PLO		 Balance at
1 April
2022
£
-
29,216
-
-
-
-
-
-
-
-
-
29,216		 Income
£
62,200
170,630
50,500
73,636
40,590
53,256
39,550
44,684
25,000
41,701
40,377
642,124		 Expenditure
£
(60,434)
(148,532)
(57,413)
(56,567)
(31,905)
(44,808)
(29,995)
(40,627)
(46,988)
(30,665)
(30,236)
(578,170)		 Transfers
£
(1,766)
(21,988)
6,913
(17,069)
(8,685)
(8,448)
(9,555)
(4,057)
21,988
(3,005)
(10,141)
(55,813)		 Balance at
31 March
2023
£
-
29,326
-
-
-
-
-
-
-
8,031
-
37,357

28

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2023 (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
Liverpool Parent
Liaison Officer
Communications
and fundraising
Buckinghamshire
Parent Support
Group
Lancashire PLO
Wakefield PLO
Previous reporting
period
Head of
Development
PLO Manager		 Balance at
1 April
2021
£
-
-
-
-
-
-
-
-
-
-
-
-
-
 Income
£
60,297
61,560
174,632
54,082
40,409
42,224
6,500
79,930
33,856
41,925
57,000
40,106
9,000
701,521		 Expenditure
£
(55,142)
(45,011)
(145,416)
(50,636)
(35,105)
(33,202)
(6,201)
(51,132)
(38,691)
(39,386)
(45,594)
(28,680)
(9,000)
(583,196)		 Transfers
£
(5,155)
(16,549)
-
(3,446)
(5,304)
(9,022)
(299)
(28,798)
4,835
(2,539)
(11,406)
(11,426)
-
(89,109)		 Balance at
31 March
2022
£
-
-
29,216
-
-
-
-
-
-
-
-
-
-
29,216

29

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2023 (continued)

20 Analysis of movements in restricted funds (cont.)

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

National Parent Internal accounting transfers from local authority commissions with Liaison Team Calderdale, Kirklees, Wakefield, Blackburn with Darwen and Bradford; and Manager Offices of the Police and Crime Commissioner for North Yorks (NYPCC), West Yorks (WYPCC), Merseyside and Lancashire Lancashire Parent Funding from Lancashire PCC - MoJ SV & DA Fund for the Lancashire Liaison Officer Parent Liaison Officer Calderdale Parent Funding from Calderdale Council matched with WYPCC for a Parent Liaison Liaison Officer Officer North Yorkshire Funding from North Yorkshire PCC – MoJ SV & DA Fund for a Parent Parent Liaison Officer Liaison Officer Kirklees Parent Funding from Kirklees Council matched with WYPCC for a Parent Liaison Liaison Officer Officer Wakefield Parent Funding from Wakefield Council matched with WYPCC for a Parent Liaison Liaison Officer Officer Communications and Funding from Garfield Weston Foundation for the Digital Communications Fundraising Officer Liverpool Parent Funding from Merseyside PCC - VRU Fund for a Parent Liaison Officer Liaison Officer Bradford Parent Funding from Bradford Council matched with WYPCC for a Parent Liaison Liaison Officer Officer

30

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2023 (continued)

21 Analysis of movement in unrestricted funds

Unrestricted fund
General fund
Previous reporting
period
General fund
General fund		 Balance
at 1 April
2022
Income
Expenditure
Transfers
£
£
£
£
279,017
210,780
(257,229)
55,813
279,017
210,780
(257,229)
55,813
Balance
at 1 April
2021
Income
Expenditure
Transfers
£
£
£
£
242,258
127,922
(180,272)
89,109
242,258
127,922
(180,272)
89,109
Description, nature and purposes of the fund
The free reserves after allowing for all designated funds
 As at 31
March 2023
£
288,381
288,381
As at 31
March
2022
£
279,017
279,017

31

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2023 (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
£
2,499
285,882
288,381
General
fund
£
3,332
275,685
279,017		 Designated
funds
£
-
-
-
Designated
funds
£
-
-
-		 Restricted
funds
£
-
37,357
37,357
Restricted
funds
£
-
29,216
29,216		 Total 2023
£
2,499
323,239
325,738
Total 2022
£
3,332
304,901
308,233

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		 2023
2022
£
£
21,200
21,200
15,900
37,100
37,100
58,300
Property		 2023
2022
£
£
21,200
21,200
15,900
37,100
37,100
58,300
Property
58,300

32

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2023 (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		 2023
£
17,505
833
(491)
(2,069)
4,590
20,368		 2022
£
65,975
1,110
(55)
38,280
(140,683)
(35,373)

33

Ivison Trust (formerly Parents Against Child Exploitation)

Statement of Financial Activities

(including Income and Expenditure account) for the year ended 31 March 2022

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
25,408
Charitable activities
4
-
5
102,459
Investments
6
55
Total income
127,922
Expenditure on:
Raising funds
7
56,217
Charitable activities
8
124,055
Total expenditure
180,272
10
(52,350)
Transfer between funds
89,109
Net movement in funds for the year
36,759
Reconciliation of funds
Total funds brought forward
242,258
Total funds carried forward
279,017
Net income/(expenditure) for the
year
Other trading activities		 Restricted
funds
£
178,947
522,574
-
-
701,521
-
583,196
583,196
118,325
(89,109)
29,216
-
29,216		 Total funds
2022
£
204,355
522,574
102,459
55
829,443
56,217
707,251
763,468
65,975
-
65,975
242,258
308,233		 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

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

34