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2024-03-31-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 2024

Ivison Trust Waverley House, Unit 10, Killingbeck Drive, Leeds LS14 6UF.

Phone 0113 240 3040 Email info@ivisontrust.org.uk www.ivisontrust.org.uk

Reference and administrative information for the year ended 31 March 2024

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:

Gail Gibbons Chair of Trustees (appointed April 2024) Aravinda Kosaraju Vice chair of trustees Laura Remington Treasurer Zoe Butt Secretary (appointed 11/09/2023) Jane Martin Chair (resigned 11/09/2023) Mike Brown Treasurer (resigned 11/09/2023) Paul Burnside Ian Hardwick Sandra Johnson (resigned 11/09/2023) Marlon West (appointed 11/09/2023) Nathan Mulligan (appointed 29/01/2024) Kirsty Hovnanian (appointed April 2024)

Key Management Personnel:

Lindsay Dalton Chief Executive Officer

Bankers: Leeds Building Society, Street Lane Branch, Leeds LS8 1AP CCLA Investment Management Ltd, 1 Angel Lane, London EC4R 3AB 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 2024

Pace trustees present their report and the unaudited financial statements for the year ended 31 March 2024. 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 exploita�on

Na�onal Training and Development Programme

Policy, research and communica�ons

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 objec�ves and in planning its future ac�vi�es. In par�cular, the trustees consider how planned ac�vi�es will contribute to the aims and objec�ves that have been set. The areas addressed by the planned ac�vi�es are:

How they benefit

3

sharing information with the police can lead to an increase in the disruption and conviction of perpetrators. In the long term, there can be a better chance of exit and recovery from the abuse as the child matures into adulthood.

Our work in England and Wales

“I felt like my guardian angel had walked in the door when my Ivison trust worker first came to see me, it was the first time I was asked how I was coping and told someone was there for me. Until now, all the support had been reliant on my son working with the services, but he did not want to; he did not see the risks of the offenders like us due to the grooming he had been reprogrammed. I’d felt like I couldn’t go on anymore, then Ivison's trust support came, I felt heard and listened to, and things started to change. The information I had was being used and those responsible for my child’s exploitation started to be looked at.” 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.

4

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.

Raising awareness and improving practice

Training professionals

“This has been the most informative and interactive course I have been on for a very long time if ever. The quality of the speakers and their expertise in child exploitation was amazing. So refreshing to have the issues raised WITH potential responses and solutions. ACSEP Graduate

“I had been living with the concerns that my child was being abused and dealing with it pretty much alone. I was too frightened to get help for fears of what would happen to my child. After attending this evening, I will be contacting Ivison Trust. Thank you to the parent speaker sharing your journey and bravery has been huge help for me.” 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

“It was a privilege to listen to the experiences of the brave parents sharing their stories’ ‘Very impactful and a stark reality of how important communication with parents is.. wow what a day’

Attendees feedback from the conference

Residential Parent Network Events

In September we ran a joint parent residential weekend for 39 families affected by CSE and CCE, facilitating separate spaces for the two groups. The weekends 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. The forum provides an important safe space for parents to receive non-judgmental support from their peers and is often used out of hours when parents are most struggling with their child missing and have no access to their social worker or youth worker.

Communications / Policy / Research

Website

Social Media

E-Newsletter

Fundraising

Grants

6

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 2024 - 2025

Working with affected parents

Training

7

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

Trustee selection methods

8

Organisational structure

The Trustees administer the Charity. The CEO, Lindsay Dalton, is appointed by the Trustees to oversee the strategic and financial development of Ivison Trust and to manage and/or delegate the charity's day-to-day operations.

Risk management

We regularly review our Covid-19 risk assessment and share the results with staff. We also complete a risk register, which is yearly updated as a minimum.

Finance

Staffing

Reputation

Governance

9

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 ___ and signed on their behalf by:

............................................... Gail Gibbons (Chair of Trustees) fo fideo

Type text here

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 2024 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 2024

12

Ivison Trust (formerly Parents Against Child Exploitation)

Statement of Financial Activities

(including Income and Expenditure account) for the year ended 31 March 2024

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
28,445
Charitable activities
4
5,000
5
116,799
Investments
6
-
Total income
150,244
Expenditure on:
Raising funds
7
-
Charitable activities
8
205,339
Total expenditure
205,339
10
(55,095)
Transfer between funds
42,843
Net movement in funds for the year
(12,252)
Reconciliation of funds
Total funds brought forward
288,381
Total funds carried forward
276,129
Other trading activities
Net income/(expenditure) for the
year		 Restricted
funds
£
120,470
602,241
-
-
722,711
-
684,976
684,976
37,735
(42,843)
(5,108)
37,357
32,249		 Total funds
2024
£
148,915
607,241
116,799
-
872,955
-
890,315
890,315
(17,360)
-
(17,360)
325,738
308,378		 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

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 2024

Note 2024 2023
£ £ £ £
Fixed assets
Tangible assets 15 1,874 2,499
Total fixed assets 1,874 2,499
Current assets
Debtors 16 156,444 105,526
Cash at bank and in hand 17 236,268 271,947
Total current assets 392,712 377,473
Liabilities
Creditors: amounts falling
due in less than one year 18 (86,208) (54,234)
Net current assets 306,504 323,239
Net assets 308,378 325,738
The funds of the charity:
Restricted income funds 20 32,249 37,357
Unrestricted income funds 21
Reserves fund 276,129 288,381
276,129 288,381
Total charity funds 308,378 325,738

Total charity funds

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 / /2024 and signed on their behalf by:06 12

sealer —

Laura Remington (Trustee)

14

Ivison Trust (formerly Parents Against Child Exploitation)

Statement of Cash Flows

for the year ending 31 March 2024

Note
2024
£
Cash provided by/(used in) operating activities
24
(35,679)
Cash flows from investing activities:
Dividends, interest, and rents from investments
-
Cash provided by/(used in) investing activities
-
(35,679)
Cash and cash equivalents at the beginning of the year
271,947
Cash and cash equivalents at the end of the year
236,268
Increase/(decrease) in cash and cash
equivalents in the year		 2023
£
20,368
491
491
20,859
251,088
271,947

15

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2024

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 2024 (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 2024 (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 £8,733 outstanding at the year-end (2023: £5,265).

18

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2024 (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 Albert Gubay Foundation
Simmons and Simmons
Marshall Wace
C & R Pignatelli Foundation
Total
Donations
The Samworth Foundation
Garfield Weston Foundation
The Albert Gubay Foundation
Jagclif Charitable Foundation
Total
The Pilgrim Trust
Previous reporting period		 Unrestricted
£
22,828
-
-
-
3,117
2,500
28,445
Unrestricted
£
8,546
-
5,000
-
-
20,000
33,546		 Restricted
£
-
65,310
47,660
7,500
-
-
120,470
Restricted
£
-
62,200
-
25,000
45,590
-
132,790		 Total 2024
£
22,828
65,310
47,660
7,500
3,117
2,500
148,915
Total 2023
£
8,546
62,200
5,000
25,000
45,590
20,000
166,336

19

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2024 (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
Calderdale Council CCG
North Yorkshire PCC
Kirklees Council
Wakefield Council
Merseyside PCC
Lottery Community Fund
Lancashire PCC
City of Bradford MDC
University of Leeds
Total
West Yorkshire Violence
Reduction Partnership
West Yorkshire Combined
Authority
Blackburn with Darwen Borough
Council
City of Bradford MDC
University of Sheffield
Blackburn with Darwen Borough
Council
Previous reporting period
Lancashire PCC		 Unrestricted
£
-
-
-
-
-
-
-
-
-
5,000
5,000
Unrestricted
£
-
-
-
-
-
-
-
-
-
500
500		 Restricted
£
45,824
60,600
51,684
30,520
53,884
41,654
132,156
87,131
38,763
42,525
17,500
-
602,241
Restricted
£
47,590
60,256
46,550
36,096
51,684
52,201
125,040
42,540
47,377
-
509,334		 Total 2024
£
45,824
60,600
51,684
30,520
53,884
41,654
132,156
87,131
38,763
42,525
17,500
5,000
607,241
Total 2023
£
47,590
60,256
46,550
36,096
51,684
52,201
125,040
42,540
47,377
500
509,834

20

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2024 (continued)

5 Income from other trading activities

5
Income from other trading activities
2024
£
Course fees
115,850
Parent Webinars
949
116,799
All income from other trading activities is unrestricted.
6
Investment income
2024
£
Income from bank deposits
-
-		 2023
£
159,843
16,400
176,243
2023
£
491
491

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) 2024
£
-
-		 2023
£
59,500
59,500

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 2024 (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
Depreciation
Marketing and publicity
Restricted expenditure
Unrestricted expenditure
Governance and support costs (see note 9)		 Total 2024
£
674,120
17,366
28,965
31,992
11,944
278
34,878
147
31,403
17,923
625
16,830
23,844
890,315
2024
£
684,976
205,339
890,315		 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

22

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2024 (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
Legal and professional
Governance
Allocated as follows:
Charitable activities
Previous reporting period		 Support
£
-
13,722
8,580
22,302
22,302
22,302
Support
£
-
12,920
3,960
16,880
16,880
16,880		 Governance
£
1,542
-
-
1,542
1,542
1,542
Governance
£
2,070
-
-
2,070
2,070
2,070		 Total 2024
£
1,542
13,722
8,580
23,844
23,844
23,844
Total 2023
£
2,070
12,920
3,960
18,950
18,950
18,950

23

Notes to the accounts for the year ended 31 March 2024 (continued)

Ivison Trust (formerly Parents Against Child Exploitation)

10 Net income/(expenditure) for the year

This is stated after charging/(crediting):

This is stated after charging/(crediting): 2024 2023
£ £
Depreciation 625 833
Operating lease rentals:
Property 20,139 40,142
Independent examiner's fee 1,810 1,725

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		 2024
£
587,953
41,726
44,441
674,120
-
674,120
674,120		 2023
£
554,953
36,241
43,531
634,725
59,500
575,225
634,725

No employees has employee benefits in excess of £60,000 (2023: Nil).

The average number of staff employed during the period was 28 (2023: 28).

The average full time equivalent number of staff employed during the period was 20 (2023: 20).

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 £61,630 (2023: £57,325).

24

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2024 (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 (2023: Nil).

No (2023: 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 (2023: nil).

13 Government grants

The government grants recognised in the accounts were as follows:

North Yorkshire PCC
Calderdale Council CCG
Kirklees Council
Blackburn with Darwen Borough Council
Wakefield Council
Merseyside PCC
West Yorkshire Combined Authority
West Yorkshire PCC
City of Bradford MDC
Lancashire PCC		 2024
£
60,600
45,824
51,684
30,520
53,884
41,654
87,131
38,763
42,525
17,500
470,085		 2023
£
60,256
47,590
46,550
36,096
51,684
52,201
42,540
47,377
-
-
384,294

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 2024 (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 2023
At 31 March 2024
At 31 March 2024
At 31 March 2023
At 1 April 2023
At 31 March 2024		 2024
£
149,373
7,071
156,444
2024
£
236,268
236,268		 £
36,722
-
Office
equipment
36,722
34,223
625
34,848
1,874
2,499
2023
£
98,995
6,531
105,526
2023
£
271,947
271,947

26

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2024 (continued)

18 Creditors: amounts falling due within one year

18
Creditors: amounts falling due within one year
Accruals
Pension contributions
Deferred training income
Deferred income
Taxation and social security costs
19
Deferred income
Kings Award
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
Released to income from charitable activities
Deferred grant carried forward		 2024
£
9,319
8,733
16,099
40,000
12,057
86,208
2024
£
-
40,000
-
7,500
-
(7,500)
40,000		 2023
£
7,093
5,265
23,935
7,500
10,441
54,234
2023
£
-
-
-
-
7,500
-
7,500

27

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2024 (continued)

20 Analysis of movements in restricted funds

Total
West Yorkshire
VRU
Liverpool Parent
Liaison Officer
Kirklees PLO
Bradford Parent
Liaison Officer
Wakefield PLO
Communications
and fundraising
Calderdale PLO
North Yorkshire
PLO
Lancashire PLO
Chief Executive
Officer
National Parent
Support		 Balance at
1 April
2023
£
-
29,326
-
-
-
-
-
-
8,031
-
-
37,357		 Income
£
65,310
187,316
117,651
38,824
53,600
44,684
46,884
40,500
36,154
31,763
60,025
722,711		 Expenditure
£
(63,996)
(188,558)
(99,758)
(32,216)
(52,019)
(41,052)
(38,351)
(65,035)
(42,907)
(29,863)
(31,221)
(684,976)		 Transfers
£
(1,314)
-
(17,893)
(6,608)
(1,581)
(3,632)
(8,533)
24,535
2,887
(1,900)
(28,804)
(42,843)		 Balance at
31 March
2024
£
-
28,084
-
-
-
-
-
-
4,165
-
-
32,249

28

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2024 (continued)

20 Analysis of movements in restricted funds (cont.)

Total
Calderdale PLO
Liverpool Parent
Liaison Officer
Previous reporting
period
Chief Executive
Officer
Lancashire PLO
Communications and
fundraising
National Parent
Support
PLO Manager
Bradford Parent
Liaison Officer
North Yorkshire PLO
Kirklees PLO
Wakefield 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

29

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2024 (continued)

20 Analysis of movements in restricted funds (cont.)

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

Chief Executive Funding from Samworth Foundation for the Chief Executive Officer post
Officer
National Parent Funding from Albert Gubay Foundation, Lottery Community Fund and
Support Simmons and Simmons for Head of National Parent Support Team, Parent
Participation Coordinator, Office Manager and National Parent Support
Workers
Lancashire Parent Funding from Lancashire PCC - MoJ SV & DA Fund and Blackburn with
Liaison Officer Darwen Borough Council for the Lancashire 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 Liaison
Parent Liaison Officer 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 Internal accounting transfers from local authority commissions with
Fundraising Calderdale, North Yorkshire, Kirklees, Wakefield, Liverpool and Bradford
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
West Yorkshire VRU Funding the volunteer programme and therapeutic service within West
Yorkshire
Transfers In respect of reallocation of costs and overspends/underspends on
projects.

30

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2024 (continued)

21 Analysis of movement in unrestricted funds

General fund
General fund
Previous reporting
period		 Balance
at 1 April
2023
£
288,381
288,381
Balance
at 1 April
2022
£
279,017
279,017
 Income
£
150,244
150,244
Income
£
210,780
210,780		 Expenditure
£
(205,339)
(205,339)
Expenditure
£
(257,229)
(257,229)		 Transfers
£
42,843
42,843
Transfers
£
55,813
55,813		 As at 31
March 2024
£
276,129
276,129
As at 31
March 2023
£
288,381
288,381

Unrestricted fund Description, nature and purposes of the fund

General fund The free reserves after allowing for all designated funds

31

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2024 (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
£
1,874
274,255
276,129
General
fund
£
2,499
285,882
288,381		 Designated
funds
£
-
-
-
Designated
funds
£
-
-
-		 Restricted
funds
£
-
32,249
32,249
Restricted
funds
£
-
37,357
37,357		 Total 2024
£
1,874
306,504
308,378
Total 2023
£
2,499
323,239
325,738

23 Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:

Less than one year
One to five years		 2024
2023
£
£
15,900
21,200
-
15,900
15,900
37,100
Property		 2024
2023
£
£
15,900
21,200
-
15,900
15,900
37,100
Property
37,100

32

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2024 (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		 2024
£
(17,360)
625
-
(50,918)
31,974
(35,679)		 2023
£
17,505
833
(491)
(2,069)
4,590
20,368

33

Ivison Trust (formerly Parents Against Child Exploitation)

Notes to the accounts for the year ended 31 March 2024 (continued)

25 Prior year Statement of Financial Activities (including Income and Expenditure account)

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
Net income/(expenditure) for the
year
Other trading activities		 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.

34