THE CARE LEAVERS. ASSOCIATION COMPANY REGISTRATION NO: 5204243 CHARITY REGISTRATION NO: 1111988 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
THE CARE LEAVERS. ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 INDEX PAGE PAGE NO. CONTENTS Trustees, Annual Report Independent Examine¢s Report 10 Statement of Financial Activities 11 Statement of Cash Flows 12 Balan Sheet 13-18 Notes to the Accounts
THE CARE LEAVERS, ASSOCIATION Report of the Trustees for the year ended 31" March 2024 The Trustees present their annual Directors, Report and financial statements of the charity for the year ended 31" March 2024. These are also prepared to meet the requirements for a Directors, Report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, and the Memorandum and Articles of Association of the charity. They also comply with the 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 1021 (effective l January 20191. Reference and administrative information Charity Name.. The Care Leavers, Association Charity Number: 1111988 Company No: 5204243 Director5 and Trustees The Directors of the charitable company (the charity) are its Trustees for the purpose of charity law. The Trustees and officers serving during the year and since the year end were as follows: James Goddard Susan Myhan Teresa Fitzgerald Claire Haymonds Yasmine Khan Khes Nasim Chair Treasurer Rebecca Senior Christopher Simpson Karen Smith Alexa Thompson Deborah Bhatti Peter McParlin Hiwet Berhe (Trustee only} Carla Cordner (resigned August 2023) (resigned August 2023) (appointed March 2024) {appointed March 2024) (appointed March 2024} (appointed March 2024) {appointed May 2024) Key management personnel: Trustees and Directors James Goddard Chair of Trustees Senlor managers David Graham
THE CARE LEAVERS. ASSOCIATION Registered Office 3, Floor Swan Buildings 20 Swan Street Manchester M4 5JW Independent Examiners Community Accountancy Service Limited The Grange Pilgrim Drive Beswick Manchester MII 3TQ Bankers Co-operative Bank plc PO Box 101 Balloon Street Manchester M604EP Objective5 and Artivities The purposes of the charity are for the relief of adults who have spent some or all of their childhood in care by associating together said persons, local authorities, statutory agencies and other organisations by: Providing advice, guidance and support so that care leavers may fulfil their potential as individuals and members of society and that their conditions of life may be improved. Advancing education of the public service providers and the medi3 by providing information, training and advice on the issues affecting care leavers with the object of ending negative stereotyping and social inclusion. Improving care services for care leavers and those still in care. The Trustees confirm that they have referred to the Charity Commission's guidance on public benefit when reviewing the Charity's aims and objectives, in planning future activities, and in setting the policies for the year. The charity furthers its charitable purposes for the public benefit through: User Led Support- local group support meetings across the country and care leaver led support from our national off ice. Projects- young person-led projects, access to care records, development of independent living skills, criminal justice policy and support, health. Training and Assessment- work with a wide range of organisations to improve service delivery to care leavers through training and quality assessment.
THE CARE LEAVERS, ASSOCIATION Advice, information and signposting- informing care leavers about rights and signposting to additional support services, developing our guides and providing some individual casework. Research, Policy and Campaigns - conduct, collate and promote research about care leavers and produce policy guides to raise awareness of care leaver issues. We campaign on issues to both improve the quality of life of adult care leavers and change the existing care system. Contributing to national and local policy and practice Structurei governance and management The Care Leavers, Association is a company limited by guarantee governed by its Memorandum and th Articles of Association dated 12 August 2004. It is registered as a charity with the Charity th Commission (dated 9 November 2005}. Appointment of Trustees As set out in the Articles of Association, the number of Trustees shall not be less than 3 or more than 16. Up to 13 people can be elected from the membership and up to 3 people may be co-opted by the Executive for their particular skills. Trustee induction and training Trustees receive a copy of the Trustee Handbook outlining the organisation and its work. Trustees attend a training day and are given a more experienced Trustee as a mentor. A skills audit is taken every year and training arranged as appropriate. Organisation The Board of Trustees administers the charity. The Board normally meets every two months. A Chief Executive {National Director) is appointed by the Trustees to manage the day-to-day operations of the charity. Related parties and co-operation with other organisations None of our Trustees re1ve remuneration or other benefit from their work with the charity. Any connection between a Trustee or senior manager with any service providers must be disclosed to the full Board of Trustees in the same way as any other contractual relationship with a related party. In the current year, no such related party tran5artions were reported. A review of our achievements and performance We started the year with limited personnel resources. The National Director was our only full-time member of staff supported by part-time staff on the CJS project. The Young Person's Consultant was also working part-time and took maternity leave from August as she welcomed a beautiful baby girl to the world. However, we received wonderful news in March 2023 that the National Lottery had agreed to fund a new project focusing on older care leavers. We recruited a new team that started to work on 'Care Leavers Connected" from 3epieTnber ZOZ3. A5 part of thls work, we in?tlsated a new project management system which helped to foster better team collaboration and improve the effectiveness of the project initiation phase. Also, we renewed the lease on our current office base in central Manchester.
THE CARE LEAVERS, ASSOCIATION Poli Work Our main policy focus remained campaigning to improve the regulation and quality of accommodation provided for 16/17-year-old young people in care. This was part of the "Keep Caring to 18" campaign alongside numerous other organisations and individuals. Although the government outlawed the use of "unregulated" accommodation, they established, through Ofsted, a new regulatory framework. We submitted a response to the Ofsted consultation on the framework after consulting with care leavers. We felt that the new framework would not resolve the issues that resulted for young people from living in "unregulated" accommodation. In particular, we felt the absence of the provision of personal adult care and only providing 'support' would be detrimental to the health and wellbeing of young people in this type of accommodation. We continued to lobby both Ofsted and the Department for Education to improve the regulations. As part of the government response to the report from The Independent Review into Children's Social Care Ipublished in 20221. we were invited to input into government working groups on Corporate Parenting and Care Leavers in FE/HE. We fully support the extension of Corporate Parenting (CPI to all public bodies and the strengthening of the CP principles to become responsibilities, where public bodies can be measured on their results. Pro Care Leavers Connected We set up this project as a direct result of our strategic planning weekend in 2022. We wanted to significantly expand our capacity to support older adults with a care background. Younger care leavers, those up to the age of 25, need considerable support. However, government policy and practice, both nationally and locally, provides various forms of support. Moreover, there are number of charities who specialise in providing extra advice and support for this group. Care leavers over the age of 25 have long been a relatively neglected group. However, there is growing recognition of their existence and of their support needs. This particularly applies in the areas of mental health, access to care records, parenting and education. ects In September 2023 we recruited 3 new team members and began the process of project initiation. The project has 3 distinct areas.. 11 Connecting, both online and in person; 21 Identity. through social care files; 31 Support, through resources, advice and programs. We officially launched the project at our AGM in March 2024. Key highlights included that we: Established an Editorial Board and developed a framework for our Care Leavers Connected magazine Carried out training and began to respond to Access to Records enquiries received by email and phone Worked on the development the Care Leavers Connected website Planne(J the first series of in-person meetings for London, Manchester and Birmingham for 2024 Attended a series of public events to begin networking the Care Leavers Connected project
THE CARE LEAVERS. ASSOCIATION Young Persons (YPP} We continued to provide support for the lived experience input into a collaborative research project led by Warwick University exploring Innovation in Leaving Care Services. As part of this we co- authored research papers. The research found that there needed to be 5 key ingredients to implement and sustain innovation: Organisational receptivity to innovation, co-production with service users, leadership dynamics, adaptation and learning to sustain and scale, and measurement of outcomes. We supported several care leavers to input into an ongoing consultation process led by Ofsted to improve the focus of children's social care inspections. We undertook 6 focus groups with young care leavers. We continued to support our YP Coordinator to undertake a PhD. Criminal Justice The focus of our criminal justice work has mainly been at a policy level. We reviewed and analysed our work around criminal justice over the last 10 years and produced 3 policy briefings: 11 "Care Leavers and Criminal Justice- findings from the last 10 years" 2) "Care Leavers, Trauma and The Justice System" and 31 "Pathways In and Out of the system" We used these briefings to campaign for change. Our CJS report from 2018 was read 1,506 times on the website. We have engaged with teams at the Ministry of Justice and Prisons and Probation Service to encourage them to be more strategic when developing and implementing policies to support care leavers throughout the criminal justice system. Linked to this, we remain committed to SUPPOrting the Prisons and Probation Service Care Leaver Strategy Board. We contributed to the development of "Care Experience Matters" a poSicy guide that sets out how prisons, probation and local authorities can better work together to ensure that care leavers receive the correct support. We have engaged with 12 prisons over the year to support them to improve their practice. Promoting the lived experience is a key aspect of our work. We interviewed 6 care leaver5 about their experience of the criminal justice system. We aim to showcase the inteniiews on our website to support professionals to improve their practice and to provide inspiration to other care leavers. We continued to support a small number of prisons Wlth their care leaver peer support groups. As a result of funding from the Mace Foundation, we were able to run 2 cohorts of the 'Clear Appr03ch' program in Weatherby YOI. The Mace funding also allowed us to support the families of care leavers wlln ir3vel c05l5 $0 ihat they could v1311 thc young ptople more often. University Research As part of The EXIT research with Warwick University, we were commissioned to undertake a separate piece of research investigating innovations in mental health and wellbeing work with care
THE CARE LEAVERS, ASSOCIATION leavers. We interviewed 10 professionals from the public sector and 3 from the charity sector. Interviews were conducted by trained care leavers. As part of the COACHES research with Cambridge University we provided support to the care leavers on the qualitative research group and took part in the analysis of 80 case notes of young people with social work involvement who had an interaction with the Child & Adolescent Mental Health Service. We also supported recruitment for a study into self-harm and suicidal thoughts amongst care leavers. Health Throughout the year. we continued to promote the health needs of care leavers to policymakers and sector organisations including webinars with the Florence Nightingale Foundation and The Royal College of Paediatrics and Child Health. Our health reports and commissioning tools were downloaded 1,826 times. These were by far the most popular downloads from our website. Access To Records Providing support to care leavers continues to be a core part of our work. We helped 177 care leavers to access their social care files. Alongside this we continued to work with the Access To Records Campaign Group to improve the practice of local authorities in relation to subject acces5 requests and social care files. Zoom Social Support During the covid pandemic we established a monthly online social session. As this proved to be popul3r, we continued to offer this as part of our core work. During the year, we had 216 care leavers attend the sessions. Many did so multiple times, building up a core of regular attender5. The sessions are a mix of open and topic-based discussion. They are run by care leavers for care leavers and provide a safe and supportive space. Other areas of work We supported a care leaver psychotherapist to establish a monthly therapy group for care leavers. We need more of this type of provision, and we look fonvard to evaluating the process and exploring the possibility of expanding in the future. We provided advice and guidance to 109 care leavers of all ages. Financial review Over the course of this year, we received our largest ever amount of donations. We are extremely grateful to 311 those individua15 who decided that our work was worth supporting. We also continued to receive a good level of income from our research collaborations with universities. Thi5 is an area where we would Ilke to expand In tne fuiure. Aslcle from the National Lottery* we rtGelYEGI no oth¢r major Erant income during this period. Trustees have indicated that we will be focusing on fundraising in the near future to ensure the sustainability of the org3nisation. This will be challenging in what has become a very competitive charity sector.
THE CARE LEAVERS, ASSOCIATION Investment powers and policy The Trustees, having regard to the liquidity requirements of operating the charity, will keep available funds in an interest-bearing deposit account. Reserves policy and going concern The balance held in unrestricted reserves at 31" March 2024 was £70,795 of which £69,985 are free reserves after allowing for funds tied up in tangible fixed assets. The Trustees aim to maintain free reserves in unrestrirted funds at a level which equates to approximately 3 months of unrestricted charitable expenditure, with a long-term aim of 6 months. Risk Management The trustees have conducted a review of the major risks to which the charity is exposed and systems have been established to mitigate those risks. Plans for Future Periods We recruited some new trustees at the AGM in March 2024. Once they are settled in and have a good grasp of our work, we will be holding a Strategy Weekend in September to begin the process of developing a new strategic plan for the coming 3 years. However, our main focus will be to continue with the delivery and development of 'Care Leavers Connected,. Although our funding for criminal justice work will officially end in 2024, we will continue to engage with policymakers and support professionals. Also, our experience of working with universities has made us eager to undertake more in-depth research studies to provide evidence that highlights some of the challenges faced by care leavers.
THE CARE LEAVERS, ASSOCIATION Trustees responsibilities in relation to the financial statements The charity Trustees {who are also the Directors of The Care Leavers, Association, for the purposes of company lawl are responsible for preparing a Trustees, Annual Report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the charity trustees to prepare financial statements for each 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 th3t period. In preparing the financial statements, the trustees are required to: Select suitable accounting principles and then apply them consistentlv; Observe the methods and principles in the applicable Charities SORP; Make judgments and estimates that are reasonable and prudent; State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements; Prepare the financial statements on a going concern basis unless it is appropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. By order of the Board of Trustees James Goddard Chair Date: 17 December 2024
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE CARE LEAVERS, ASSOCIATION st I report on the accounts of the company for the year ended 31 March 2024, which are set out on pages l O to 18. Respective responsibilities of trustees and examiner The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 201 l Act) and that an independent examination is needed. The charity is required by company law to prepare accrued accounts and l am qualified to undertake the examination by being a qualified member of The Association of Chartered Certified Accountants. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examinatio it is my responsibility to: examine the accounts under section 145 of the 201 l Act ' to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(b) of the 201 l Act. and to state whether particular matters have come to my attention. Basis of independent examiner's report My examination was carried out in accordance with the general Directions given by the Charity Conunission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as truste¢s concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view. and the report is limited to those matters set out in the statement below. Independent examiner s statement In connection with my examination, other than that disclosed below, no matter has come to my attention: (l) which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 386 of the Companies Act 2006; and to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006, . and with the methods and principles of the Stat¢ment of Recommended Practice: Accounting and Reporting by Charities have not been met" or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. A.u. AM King FCCA Date: 17 December 2024 Community AccounLqncy Service Ltd The Grange, Pilgrim Drive, Ml 13TQ
THE CARE LEAVERS. ASSOCIATION 10 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 linduding income and expenditure account) Year Ended 31.03.24 Total Funds Year Ended 31.03.23 Total Funds Notes Unrestricted Funds Restrtcted Funds INCOME FROM: Donations & Legacies Charitable Income Trading Income Other Income TOTAL 53,651 44,244 53,651 131,127 5,651 75,671 86.883 97,895 86,883 184,778 81.322 EXPENDITURE ON: Charitable Activities {44,447} {112,8911 (157,3381 1129,477) TOTAL {44,4471 1112,8911 1157.3381 1129,477 NET INCOMING {OUTGOING) RESOURCES FOR THE YEAR BEFORE TRANSFERS 53.448 126.0081 27,440 148,155) TRANSFER BETWEEN FUNDS NET INCOMING {OUTGOINGI RESOURCES FOR THE YEAR AFTER TRANSFERS 53,448 126.008) 27,440 148,155} RECONCILIATION OF FUNDS Total Funds Brought Forward 14 17.347 113.295 130,642 178,797 TOTAL FUNDS CIFORWARD 14 70,795 87,287 158,082 130,642 The statement of financial actIveS includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities. The notes on pages 13 to 18 fom part of these accounts.
THE CARE LEAVERS. ASSOCIATION Registered Co. No. 05204243 11 BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 NOTES FIXED ASSETS Tangible Fixed Assets 10 1,317 386 CURRENT ASSETS Debtors & Prepayments Cash at Bank & In Hand 12 34.079 127.006 161,085 10,298 123,659 133,957 LIABILITIES: Amounts falling due within one year 13 {4,320) {4.320) 13,701 13,7011 NET CURRENT ASSETS (LIABILITIES) 156.765 130,256 TOTAL NET ASSETS {LIABILITIES) 158,082 130,642 ACCUMULATED RESERVES Unrestri¢ted Reserves Restricted ReseNes 15 15 70.795 87.287 158,082 17,347 113,295 130,642 For the year in question the company was entitled to the exemption from audit under section 477 of the Companies Act 2006 relating to small companies. -The members have nol required The company to obtain an audtt of its aco)unts for the year in question in accordan with section 476. - The directors acknowledge their responsibilities for complying wrth the requirements of the Act with respect to acc4)unting records and the preparation of ac£ounts. These accounts have been prepared in accordance with the provisions applicable to companies subject lo the small companies. regime. Approved on behalf of the Board ) Chair James Goddard Date-. 18th December 2024 The notes on pages 13 to 18 fom part of these accounts.
THE CARE LEAVERS. ASSOCIATION 12 STATEMENT OF CASH FLOWS FOR THE YEAR ENDING 31 MARCH 2024 RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES 2024 2023 Net movement in funds Add back depreciation Decreasellincreasel in debtors jncreasel1dec3se} in Creditors Net cash used in operating actlvities 27,440 1,034 {23.781) 619 5,312 148,155} 9,736 11,7911 {39.5241 Cash flov from investment activities: Purchase of fixed assets 11,9651 Increaselldecreasel in cash and cash equivalents during the year 3,347 {39,5241 Cash and cash equivalents brought forward 123,659 163,183 Cash and cash equivalents carried forward 127,006 123.659
THE CARE LEAVERS. ASSOCIATION 13 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 1. ACCOUNTING POLICIES la} Basis of preparation and assessment of golng ¢on¢ern The accounts {financial sl8lements} have been prepared under the historical cost conventt.on with items recognised at $1 or Iransaclion value unless othemise stated in the relevant notes to these accounts. The financial statements have been prepared in accordanct th the Statement of Recommended practi.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporh'ng Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 1 sl January 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of IrelarKI IFRS 1021 and the Charities Act 2011. The charity Constitutes a public tsenefit entity as defined by FRS 102. The trustees consider that there are no material uncertainties about the chaiiws ability to continue as a going conrn. (b) Funds structure Restricted funds are fvnds which are to be used in accordan with speafic restrictions imposed by the donor or trust deed. There are 8 restricted fvnds. Unrestricted income funds comprise those funds which the trustees are free to use for any puw in furtherance of the Gharitable objects. Unrestricted fvnds include designated funds where the trustees. at their discretion have created a fund for a specific purpose. Further details of each fvnd are disclosed in note 14. Icl Income recognltlon All income is recognised On the chanty has entitlement to the income, it is probable that the income will be reiVed and the amount of income re1vable Can be measured rellay. Donations are recognised when the charity has been notified in writing of both the amount and settlement dale. In the event that a donation is subject to condttions that require a level of perfomian before the charity is enlilled to the funds. the income is deferred and not renised until either those conditions are fvlly met, or the fulfilment of those condtttons is wholly wthin the control of the charity and it is probable that those condrtions wll be fulfilled in the reporting period. Interest on funds held on deposit is included when receivable and the amount be measured reliably by the tharity. this is nomially upon notification of the interest paid or payable by the bank. {dl Expenditure Recognition Liabilities a recognised as expenditure as 500n as there is a legal or nStructive obligalion committing the charity to that expenditure, it is probable that settlement will be required and the amounl of the obligation can be measured lIablY. All expenditure is accounted for on an accruals basis. All expenses indlrding support C09ts and governanee costs are allocated or apportioned to the applicable expenditure headings. For more infomiation on this attribLrtion refer to note (B below. le) Irre¢overable VAT Irrecoverable VAT is charged against the ex[wltUre heading for which it was incurred. {fj Allocation of support and governance costs Support costs have been allocated beeen govemance costs and other support costs. Govemanee costs comprise all costs involving the public accountabilty of the charity and its complianTr with regulation and good practi. These costs indude costs related to independent examination and legal fees together with an apportionment of overhead and support costs. Governance costs and support costs relating to charttable activities have tseen appOoned based on staff time and facilities tjsed in each activity. The allocation of support and governan costs is analysed in note 7. Igl Charitsble Activities Costs of charitsble aclivities indude governan costs and an apportionment of support costs as shown in Note 6. (h) Tangible flxed assets and depreclatlon Fixed assets are included in the accounts at net book value. Addttions of a single item or a group of similar assets exceeding £500. are capitalised at Cost (valuation for donated assets) Depreciation is provided to write off the cost less the estimatsd residual value of tangible fixed assels over their estimated useful lives as follows: Computers & Office Equipment Fixtures. Fittings & Eqlbipment 33.330/ty on (t 33.33 /0 on wst
THE CARE LEAVERS. ASSOCIATION 14 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 li) Taxalion The organisation is exempl from income tax by reason of its charttable ststus. Income tax suffered on investment income is daIrned in full. The Charty is not registered for VAT. lil Penslons The charity currently administer5 contributions to an auto enrolment pension scheme on behalf of individuals. The charity has no liability beyond making tts contributions and paying across the deductions for the contribLrtions. (k) Commitments Under Operating Leases Rentals are charged to income and expenditure as they fall due. (11 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 dis¢ounts due. {m) Creditors Credttors and provisions are recognised where the charity has a present OblatiOn resulting from a past event that will probably result in the transfer of the ftjnds to a third party and the amount due to sellle the obligation can be measured of eslimated reliably. Creditors and provisions are nomially recognised at their settlement amount after allowing for any trade discounts due. 2 INCOME FROM DONATIONS AND LEGACIES Unrestricted Funds Restricted Funds Total 2024 Donations 53,651 53,651 53,651 53.651 Provious Year Unrestri¢tsd Restrlcted Funds Funds Total 2023 Donations 5.651 5,651 5,651 5,651 3 INCOME FROM CHARITABLE ACTIVITIES Year Ended 31.03.24 Totsl Funds Unrestrlcted Funds Restri¢ted Funds National Lottery ma Foundation Tudor Trust Contribution towards Travel Expenses Research Training & Presentations 59,383 io,crfJo 17,500 59.383 10,000 17,500 41,040 2,336 44,244 41,040 2,336 131.127 86,883 Previous Year Year Ended 31.03.23 Totsl Funds Unrestricted Funds Restrlcted Funds Lloyds Foundation IGEN Contribution towards Travel Expenses Research Training & Presentations 2,250 74,645 {11.603) 76.895 111,6031 890 8,080 1,609 75,671 8,080 1,609 12,629 63.042
THE CARE LEAVERS. ASSOCIATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 15 4 INCOME FROM OTHER TRADING ACTIIVITES 2024 Restrlcted Total Funds Funds Unrestrlcted Funds Consultancy Previous Year Consultancy 5 NET INCOME 2024 2023 Nel income is stated after charging= Depreciation - owned assets Accountancy Other Financial Services 1,034 910 686 906 120 6 EXPENDITURE ON CHARITABLE ACTIVITIES 2024 Totsl 2023 Totsl Unrestricted Restricted Employment Costs Website & Publicity Meetings Project Resources Project Mentoring & Training Travel Expenses Volunteer & Focus Group Participation ExFenses Support Costs Governan Costs 18,116 1.147 74.634 92,750 1,147 75,846 1,878 1,619 2,000 8.750 750 958 2,234 22,368 3,197 112,891 10,750 750 2,006 2,234 44,504 3,197 157,338 3,700 2,415 3,058 39,029 1,932 129,477 1.048 22,136 44.447 Unrestricted Funds Restricted Funds 45,624 83,853 129,477 7 ALLOCATION OF GOVERNANCE AND SUPPORT COSTS General Support Basis of AprtIonment Governance 2024 Total 2023 Totsl Support Costs Employment Costs Recruitrnent Costs Rent. Rates & servIs Repairs & Maintenan Telephone and Internet Minor Computer Equipment Computer Software Staff Travel & Subsisten stsff Training Moving Costs Minor Equipment Printing. Post & Stationery Insurance fUDIIGaiiona & OubsGripiioDo Miscellaneous Depreciation Trustee Travel & Meeting Expenses Trustee Training Payroll Book-Keeping Bank Charges Accountancy Staff Time Use of facilities Use ol facilities Use of facilities Use of facilitps Use of facilitS Use of facilitl8S Use of facilities Use of facilities Use of f8cilities Use of facilities Use of facilities Use of facilities 10.3C 749 17,561 10,306 749 17,561 8,427 50 18,375 1.279 1,279 1.766 417 322 4.389 530 3,090 5,453 359 3,090 5,453 359 690 908 774 690 908 774 675 338 732 Use of facililies Use of facilities Use of f8cilities Use of f8cilifies Use of facilities Use of facilities Use of facilities Use of facilities 277 277 1.035 2,287 87 2.287 1,026 941 941 855 120 24 24 24 910 47,701 910 3,197 40,961
THE CARE LEAVERS. ASSOCIATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 16 8 TOTAL RESOURCES EXPENDED (CONT...) 2024 2023 STAFF COSTS: Wages and Salaries Social Security Costs Pension Costs 98,879 2,549 1,628 103,056 80,828 2,042 1.403 84,273 The chartty employed 7 people during the year. The average number of employees fvll time equivalent was 3 (previous year 31. Along with the trustees the key management personnel includes the nab'onal director The total employment benefits. including employer pension contributions of the key management personnel were £43,199 (2023: £46,855). No employee has benefits in excess of £60,1KKI . 9 DIRECTORS. (TRUSTEES) REMUNERATION AND EXPENSES No remuneration was paid or payable directly or indirectly oul of the fvrKis of the charrty during the year to any directorsltruslees or to any persons known to be connected with any of them. EXp1 as disclosed below no reimbursement of expenses has been made or is due to be made to any of the trustees in respect of the period. A payment was made to 1 trustee during the year for an audit report and V*Ebsite redevelopment. The amount paid was £1,500. Trustee travel & Subsisten 5 trustees £2,287 10 TANGIBLE FIXED ASSETS Flxlures, Fittings & Equipmont Website Computers Total COST At 1 April 2023 Additions Disposals At 31 March 2024 1.654 410 3.1)JO 5,547 1,555 10.201 1,965 3.OCN) 7,102 12,166 DEPRECIATION At 1 April 2023 Charge for the Year Oisposals At 31 March 2024 1,562 227 3,IXJO 5.253 807 9,815 1.034 1,789 6,(0 10,849 NET BOOK VALUE Al 31 March 2024 275 1,042 1.317 At 31 March 2023 92 294 386 11 CAPITAL COMMITMENTS 2024 2023 Contracted but not provided for £ nil £ nil 12 DEBTORS 2024 2023 Other Debtors Accrued Incorne Prepayments 541 32.483 1.055 34.079 149 6,500 3,649 10,298 In 2024 debtors of £32,48312023.' £6,500) late to restricted fvnds. 13 LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR Z924 2(¥2? Creditors Accruals 1,236 3,084 4,320 1.171 2,530 3,701 In 2024 creditors of £243 (2023: £1501 relate to restricted ftjnds.
THE CARE LEAVERS. ASSOCIATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 17 14 ANALYSIS OF CHARITABLE FUNDS Analysis of Movement in Funds Balance 1 April 2023 Balance 31 March 2024 Incoming Transfers Restrlctsd Funds.. National Lottery Mace Foundation Lloyds Foundation Barrow Cadbury Trust 2020 J Leon Tudor Trust 2020 Pure Insigttts Donations- Jersey Total Restricted Funds.. Unrestrlcted Funds.. General Designated training Designated - capital fund Tolal Unr8Stncted Funds." Outyoing 59,383 10.000 135,7651 12,615) 153,6281 13,6531 23,618 7,385 10.176 7,259 2,211 28,065 8,290 283 87,287 63,804 10,912 2.211 27.795 8,290 283 113,295 17,500 {17.2301 86.883 {112,891 14,666 2,295 97.895 144,0611 68,500 2,295 1386 144.4471 17,347 97,895 70,795 Total Funds 130.642 184,778 157.3381 158,082 Previous Year Balance 1 April 2022 Balaneg 31 March 2023 Incomlng Trdnslers Outgoing Restricted Funds." OfE Lloyds Foundation Barrow Cadbury Trust 2020 IGEN J Leon Tudor Trust 2020 Pure Insights Donations- Jersey Total Restricted Funds.. unstrICted Funds- General Designated - training Designated- capital fund Totsl Unrestrlcted Funds." 9.446 44,559 17,530 (9,446) 155,400) (6,618) 74,645 63,804 10,912 111.603} 11.603 2.365 40.030 8.290 263 122,503 (154) {12,235) 2,211 27,795 8,290 283 113,295 63,042 11.603 183,853 52,875 2.825 594 56,294 18.280 (12.250) 144,2391 15301 18551 145.6241 14,666 2,295 386 17,347 647 111,6031 18,280 Total Funds 178,797 81,322 1129,4771 130,642 Purpose of funds:. National Lottery Mace Foundation Lloyds Foundation Contrlbutlon tOdrds. towards'connecting the Invisible Community, project towards young cAre leavers in the criminal justice system to campaign for the introduction of a ststtstory instrument to improve support for care leavers in the criminal juslicE system towards costs of influenng policy makers to improve outcomes for care leaver¥ in the Griminal justio system. towards Access to Records work & ATR Campaign Group. towards costs of influenang policy makers to improve outcomes for care leavers in the criminal Justi system. towards project Costs for wot1( in Jersey. These have been eamiafk8J for staff training and development and replacement of furniture and equipment. Barrow Cadbury Trust 2020 J Leon Tudor Trust 2020 Pure Insights Donations - Jersey Designated Funds
THE CARE LEAVERS. ASSOCIATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 18 16 ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestrlcted Restrlet•d funds funds 2024 Total Tangible fixed assets Cash at bank and in hand Other net current assetsllliabiliti'es) Total 810 72.466 (2,481} 70,795 507 54,540 32,240 87,287 1,317 127,006 29,759 158,082 Prior Year Unrestricted Restricted funds funds 2023 Total Tangible fixed assets Cash at bank and in hand Other nel current a8setsllliabilrties} Total 386 16.714 247 17.347 386 123.659 6,597 130,642 1[.945 6.350 113.295 16 COMPANY STATUS The company Is limi(ed by guarantee and has no share Pital. All members have agreed to contribute a sum not exceeding £1 in event of ¥Mnding up. 17 CONTINGENT LIABILITIES Other than listed below there We no contingent liabilities at 31st March 202412023= £nil). Companies House holds a charge against the company in respect of a depostt (Jeed dated March 2012. The amount Secu is £2.325 in favour of Moseley Street Ventures Ltd.. 18 OPERATING LEASE ARRANGEMENTS 2024 2023 Due within one year Within 2-5 years 13,800 31,050 44,850 13,800 3,450 17,250 19 CONTROLLING PARTIES The company is under the ultimate control of the Board of DireCtorUsteeS named on Page 1. 20 GOING CONCERN The company's main source of income is grant funding. The trustees consider that it is appropriate to prepare the accounts on a going concem basis and consequently the accounts do not include any 8djuslmenls that would be necessary if the grant income should aSe. 21 POST BALANCE SHEET EVENTS The trustees consider that there a no significant post balance sheel events that impact on the financial statements as presented. 22 FINANCIAL INSTRUMENTS The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised on a transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequenuy measured al an amortised cost using the effective interest methcxl.