## **The Separated Child Foundation**
(A Charity, founded in 2007 - a company limited by guarantee)
## **Trustees Annual Report and Financial Statements**
**For the year ended 30 June 2021**
## **Charity number 1120669**
**Company number 6270575**
**The Separated Child Foundation**
**Trustees Annual Report and Financial Statements - year ended 30 June 2021**
|**CONTENTS**|**Page**|
|---|---|
|Report of the Trustees|2 – 14|
|Independent Examiner’s Report|15 – 16|
|Statement of Financial Activities|17|
|Balance Sheet|18|
|Notes forming part of the financial statements|19 – 21|
1
**The Separated Child Foundation**
**Trustees Annual Report and Financial Statements - year ended 30 June 2021**
## **REPORT OF THE TRUSTEES 2020/21**
The Trustees present their report and independently examined financial statements for the year ended 30 June 2021.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity’s governing document, applicable law and the requirements of the Statement of Recommended Practice, “Accounting and Reporting by Charities” (SORP) issued in March 2005.
## **REFERENCE AND ADMINISTRATIVE INFORMATION**
Charity name: The Separated Child Foundation Charity registration number: 1120669 Company registration number: 6270575 Registered Office: 84 Cromwell Road, London SW19 8NA
## **Trustees**
Angela Gluck (Acting Chair) Arnaud Vervoitte (Deputy Chair) Michael Marx FCA (Honorary Treasurer) Gloria Abramoff (Chair of Communications Committee) Sarah Galindo – Castro MBE Christina Moore Alison Hylton-Potts (Appointed 9[th] December 2021) Alexandra Taliadoros (Appointed 9[th] December 2021) Mark Friend (Previous Chair - resigned 14[th] January 2021)
## **Honorary Secretary**
Rachel Ouseley
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**The Separated Child Foundation**
**Trustees Annual Report and Financial Statements - year ended 30 June 2021**
## **PATRONS**
**Lord (Alfred) Dubs** has held key positions in local and national government, and in several influential organisations. He was Labour MP (1979-87), Director of the Refugee Council (1988-95) and since 1994 a Labour life peer, Baron Dubs of Battersea. A child refugee fleeing Nazism, he champions the rights of unaccompanied refugee children; he successfully introduced an amendment to the Immigration Act 2016 to offer them safe passage to Britain during the refugee crisis.
**Ama Ata Aidoo** , a playwright, poet and novelist, has won many literary awards, including the 1992 Commonwealth Writers Prize for her novel Changes. Her writing particularly deals with the tension between Western and African world views. Many of her protagonists are women who defy stereotypical female roles. Ama Ata has spent a great deal of time lecturing in Africa, Europe and North America.
**Anthony Julius** is a prominent British lawyer and academic.
He is Deputy Chairman of the law firm Mishcon de Reya.
**The Baroness Neuberger DBE** is a rabbi and social reformer, engaging in various voluntary and philanthropic roles. She has given advice to national government and local authorities, especially in the field of health and medical care. She was created a life peer in 2004 and in 2007 was appointed chair of the Commission on the Future of Volunteering. She served as Senior Rabbi of West London Synagogue 2011—20.
**Jonathan Ross OBE** is a film critic, chat show host and presenter of television and radio. His Queen's Birthday Honour in 2005 was given for services to broadcasting and he has also received awards from the entertainment industry, including BAFTA three times for television entertainment performance and, in 2008, the Sony Gold Award 'Music Radio Personality of the Year'.
## **BANKERS**
CAF Bank
25 Kings Hill Avenue
Kings Hill
West Malling
Kent ME19 4JQ
3
**The Separated Child Foundation**
**Trustees Annual Report and Financial Statements - year ended 30 June 2021**
## **CHAIR’S REVIEW**
The Separated Child Foundation exists to offer practical, emotional and social support to separated children and young people who seek asylum in our country. The children we support arrive here alone, because their parents have been killed, imprisoned or otherwise are unable to leave. They arrive with nothing, having fled their homeland because of war, terror or persecution.
As widely publicised, migrants seeking asylum on our shores by small boat have increased: half way through 2021 the numbers arriving in this way was already double 2020’s numbers. These include children taking this dangerous journey across one of the world’s busiest shipping lanes.
We conducted research in early 2021, discussing our work and gaps in the sector with refugee and asylum seeker agencies. Our findings evidenced children’s most pressing needs to be safe, secure, clothed, accommodated, warm, fed and getting sleep. It identified gaps in provision that our packs project is meeting, and helped to inform our new programme work to meet other gaps.
We continue to work with our partners to minimise the impact of the pandemic on the children we support, and are grateful for their expertise and support. Club Class has been delivered remotely since April 2020; helping children get online by sourcing tablets where needed. This has sustained a lifeline of mutual support and connection among a community of young people.
The demand for our packs dipped during lockdown, but soared once partners became operational again, with increased numbers crossing the channel, and with awareness of our work raised by our research. As a result, we distributed over 1,800 arrival packs, and almost 1,900 sleep packs last year, a 43% and 102% increase on last year respectively! We grew our partnerships, and are now distributing packs as far afield as Bristol, Plymouth and Glasgow.
We have benefited hugely from the inputs of our 50 volunteer ‘Purple Packers’, who have been supplemented this year by corporate volunteering teams from E-Synergy and the 7stars Foundation. We could not run our Packs project without volunteers, and owe them a huge debt of gratitude.
Within our future direction, alongside growing our work, we aim to develop a formal child-led infrastructure, and monitoring and evaluation framework, to increase the involvement of children and young people in all aspects of our work.
It was another challenging year for fundraising, with public events cancelled, but our investment in Trusts and digital fundraising enabled us to grow our income by 54% compared to last year. A new partnership with eSynergy Solutions enabled us to overhaul our IT systems and enhanced our digital marketing plans. We increased our digital fundraising income, growing our income from individuals by 15%. Whilst the year ahead looks challenging we will continue diversifying our income streams, enabling us to explore and implement new projects that separated children tell us they need.
On behalf of the Board of Trustees, to all our supporters – Trusts, individuals, volunteers and partner charities – thank you. We truly could not survive without you. In this challenging time, we will keep you updated of our progress. Our success would not have been possible without your generosity.
Angela Gluck
**Acting Chair of Trustees**
4
**The Separated Child Foundation**
**Trustees Annual Report and Financial Statements - year ended 30 June 2021**
## **OBJECTIVES AND ACTIVITIES**
## **Background**
The Separated Child Foundation was set up in memory of Ester Gluck who was born in 1982 and who died in 2006 at the age of 24.
Compassionate and creative, Ester was deeply committed to working for the benefit of refugees and people seeking asylum. In particular, she cared about the needs of young refugees, especially those who have become separated from their parents and close family.
## **Charitable objectives and aims**
The Separated Child Foundation has two aims:
- to offer emotional, social, financial and physical support to separated children and young people, either directly or indirectly through their carers; and,
- to engage in educational activities that raise awareness of the needs of separated children and young people, and of refugees and people seeking asylum more generally, and that encourage positive responses to them.
## **Charitable activities 2020/21**
## **Research into separated children’s needs**
In early 2021, we conducted research with the help of an external consultancy led by Nick ScottFlynn. The purpose of the research was to ensure that our work was not duplicating existing provision, and to capture perspectives that could be used to inform our future plans. The researchers consulted with 47 stakeholders from organisations that work with separated children across the UK. There were, understandably, variations in emphasis and perspective from such a wide range of stakeholders, however there was consensus on the main findings.
The research evidenced children’s most pressing needs to be safe, secure, clothed, accommodated, warm, fed and able to sleep. On arrival, separated children are often years behind English children in education, whilst older than their years through their experiences. Most need support with: navigating our asylum system; nutrition; mental health; integration; learning English; and making friends. Older children can experience homelessness as their age can be subject to dispute by the agencies allocated to give them care and accommodation.
The research identified gaps in provision: whilst children’s basic needs are being met within the sector, the researchers concluded that there are very few opportunities for children to engage in experiences helping them develop into rounded individuals. These include meaningful activities with skills training focusing on leadership, communication, team working etc. Experiences that most will not have been able to previously access due to war, flight, isolation, poverty etc.
Trustees agreed a plan to take forward the researcher’s recommendations, subject to funding (see future plans below).
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**The Separated Child Foundation**
## **Trustees Annual Report and Financial Statements - year ended 30 June 2021**
## **Arrival and Sleep Packs**
In the year ending June 2021, we distributed 1,809 arrival packs (2020-1,268) and 1,883 sleep packs (2020- 930), a 43% and 102% increase on 2020 respectively!
Demand for packs was impacted by the pandemic and the closure of most of our partner agency’s offices, via whom the packs are distributed. Demand soared once partner’s offices opened, and with increased awareness of our work; particularly in Kent, where children were primarily arriving via perilous journeys across the channel in small boats (given freight routes were limited).
When separated children and young people arrive in our country, it is almost always at the end of a difficult, demanding and often dangerous journey, and they lack even the most basic necessities of life. Invariably they arrive after a torturous journey, often walking in groups at night, sleeping during the day and taking turns to keep watch.
'Arrival packs' are duffle bags containing toiletries, a towel, underwear and warm and waterproof clothing. We tailor the packs for boys and girls and in winter we add items such as a hat, scarf and gloves. Post lockdown we added face masks and individual hand sanitisers to the packs as standard items for the foreseeable future. Sleep Packs contain a lavender pouch, a sleep mask, ear plugs, a nightlight and a ‘Sweet Dreams’ card. Our Packs project is very effective: for the separated children and young people who have already received one from us, it has made an important difference to their everyday life.
We have 50 regular volunteers supporting our packs project. Pre Covid, teams of 15 volunteers would pack together in ‘purple packing’ sessions.
After the first lockdown in 2020 we agreed protocols enabling us to re initiate Covid-19 safe packing sessions with our fabulous volunteers using strict infection controls. Smaller teams of dedicated volunteers came together to assemble pack items into the duffle bags and pouches.
Some local partners collect packs and for others, delivery is arranged.
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**The Separated Child Foundation**
## **Trustees Annual Report and Financial Statements - year ended 30 June 2021**
In 2020, we secured funding from the NLCF Awards for All programme to fund our first ever packs co-ordinator, taking over from the Trustee that used to organise the project.
Working two days a week, the co-ordinator is responsible for looking after our volunteers, co-ordinating packing sessions, ordering and co-ordinating stock and orders with partners; and for monitoring data and producing reports.
_“Thank you so much for the packs. I have had problems with my sleep since I arrived in the UK in Summer 2020. I have tried all the things in my sleep pack and they have helped me to get better sleep. I like the stress ball and ear plugs and the lavender I keep under my pillow. Thank you for the clothes and toiletries also. When I came here I was put in a hotel and was not given any money for clothes just food. I only had one set of clothes with me and had to ask other people where I live if they had any spare clothes.”_
## **Boy, age 16 from Eritrea.**
## **Club Class**
'Club Class' is a cross between a club and a class: a weekly educational, social and cultural programme for children aged 14-18, which we run in partnership with the Refugee Council.
Throughout the year, it offers a range of activities to teach arts, cultural and life skills. It helps children make new friends, learn about UK culture, improve their English, and simply have fun, helping them become settled in their new life. We ran the sessions through the year remotely, in line with government restrictions; helping children get online by sourcing laptops where needed, sourced through ComputerAid.
Feedback included that the sessions have helped them learn how to keep themselves safe from the virus; to be more independent; and to communicate effectively.
_“Thank you to everyone for everything since March; the laptop is amazing. I can connect and see my friends now and studying with video is much better.”_ _**16 year old boy from Afghanistan**_
_“Thank you very much for this laptop. It’s much better than using the phone and I can use it to come to classes, research my poetry, and listen to music.”_ _**Girl from Sierra Leone**_
## **Promoting issues related to Separated Children**
We use our digital platforms and communications to tell the stories of separated children, sharing their needs and hopes and raising awareness of the challenges they face to encourage compassionate responses to them in wider society.
_Examples of Twitter posts:-_
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The Separated Child Foundation
Trustees Annual Report and Financial Statements- year ended 30 June 2021
Separated Child V @separated_child . Jun 21
#RefugeeWeek2021 may be over but the fight for a kinder, fairer and more
effective apwoach to supporting #refugeeb in the UK only beC0r more
necary - proud to join 250 amazing organisations in the
#togethevNithrefugees coalition #WhoWeAre Join us! bit.W13iPxLnK
Separated Child V @separated_child . May 30
Congratulations Salman Khanl So inspired by the story of this separated
child found by a UK rTh)torway aged just 12, who now plans to use his
architectvre degree to design schcM)Is in Afghanistsn.-.
Separated Child V @sep3r3ted child . May 26
We support the Youth-led Commission on Separated Children in thr
#Distresssignals campaign with C(uchildrensociety- they're fighting for all
unaccompanied and separated children arriving in England and Wales to
have a legal guardian act.childietbssociety.cyg.uk1pagei611801t...
Examples of Fucebook posts.'_
The S*arated Chi5d FoundatiDn
The5epatated Child Fwndatio
.ass3n left Sornal In 5earih of 5afetyvohen he wasju5t 16. wa5
captre0 Feople smL99le>Swhodem&rded thou5andsof dollbr5 in
exchan9efcr hr5 freedom Forweek50n sSar. keptin a tiry
Ivi'.houtlocé Drite[trJt he reltssed togive h15 dignity.
orcollege avd stm99led to Iifid te cOrn9tI0n becau5e5he
**The Separated Child Foundation**
**Trustees Annual Report and Financial Statements - year ended 30 June 2021**
## **FUTURE PLANS**
## **Research recommendations**
Our researchers concluded that the **Packs** and **Club Class** work convey a message of welcome and acceptance to children who have experienced hostility, danger and hardship. The value of doing so cannot be overstated and was echoed in the feedback our researchers received from the stakeholders consulted. There was positive feedback on the sleep items, with most stakeholders confirming that separated children have problems with their sleep. They stressed the link between sleep and health and wellbeing; in some instances partners were combining the provision of packs with training.
Existing partners endorsed the continuing need for packs, as no other organisation provides similar packs, and how the packs complement and support them in their work with separated children. What came across strongly was that, as well as having a practical value, the packs provide a mechanism or tool to establish a trusting connection with the young person.
While **Club Class** was less well-known, those stakeholders who did have knowledge of it were complimentary and affirmed its value. Although it is only reaching small numbers the impact on each of them was likely to be significant. The researchers recommended adaptations to the format and a more robust evaluation framework, with a return to the more effective ‘in person’ format once restrictions allowed. They concluded that Club Class provides a sound model for replication in new partnerships in other areas as a complement to existing activities.
Finally, the researchers explored options for growth into **new programme work,** including influencing and campaigning work. The overwhelming response was to undertake more direct activities with separated children. On the subject of influencing and campaigning, the feedback was that there are many other organisations conducting effective campaigning, with their work informed by direct work with children.
## **Feedback from refugee and asylum seeker agencies:**
_“There is an abundance of research but, this often outweighs the action [activities] with young people.”_
_“There are enough people campaigning, but not enough people doing practical things with young people.”_
_“Concentrate on practical work – not advice or campaigning.”_
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**The Separated Child Foundation**
**Trustees Annual Report and Financial Statements - year ended 30 June 2021**
## **Developing and growing our work with separated children**
Our plans are ambitious but realistic: planning decisions will be built on evidence-based research into the needs of separated children and what already exists to meet those needs.
## **Packs**
The researchers highlighted that whilst the need in terms of numbers is finite and quantifiable - as the numbers of children arriving in the UK is likely to be consistent in future years- the need for them would continue, with scope to increase. Funding dependent, we plan to grow numbers distributed annually. We also aim to grow the numbers of new partners in new areas, to reflect the expected wider potential distribution of young people in the next few years via the government’s National transfer scheme.
## **Club Class**
We work closely with the Refugee Council in offering our weekly club class to separated children in London. We are currently exploring the development of club class projects in new locations, and have secured £8,000 funding towards this, however restrictions have prevented us from expanding thus far.
## **Giving children a voice**
We aim to continue to grow our presence and social media work, to help change public perceptions and attract new supporters.
## **New programme work**
The research identified gaps in provision which, funding dependent, we aim to meet by developing new work from 2022. Whilst children’s basic needs are being met within the sector, there are very few opportunities for children to engage in meaningful activities that help them develop into rounded individuals. These could include workshops focusing on leadership, project management and team building skills, and for this we aim to engage new partners. In order to fulfil this work, we will fundraise for a programme manager position, which we have designed this year.
## **Child led infrastructure**
We aim to develop a formal child-led infrastructure, and monitoring and evaluation framework, to increase the involvement of children and young people in all aspects of our programme planning, delivery, and evaluation.
## **The Ester Gluck Award**
We aim to launch the Ester Gluck Award to celebrate separated children who have delivered or initiated a project which promoted positive social change. This award will suitably recognise Ester as the inspiration for the setting up of the Foundation and honour her life and memory.
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**The Separated Child Foundation**
## **Trustees Annual Report and Financial Statements - year ended 30 June 2021**
## **Carers’ training**
We have an ambition to work closely with our partners to educate foster-carers on the specific sociological and physical needs of separated children. Initially, we will undertake a research project to identify unmet need to inform our plans.
## **Income generation**
In order to improve the sustainability of our approach, offering a national reach more effectively, we need to diversify and grow income; reducing our reliance on income from Trusts. In today’s highly competitive fundraising environment, it is key that we achieve growth in our programme work in a cost-effective way by working in partnership with others, so that our work complements existing support. We will continue to grow our digital presence, our email subscribers, Facebook supporters, and through this engage supporters giving regularly to our work and supporting us in other ways.
## **Feedback from partners**
_“The support SCF gave us when we needed it when lockdown began was great – they responded within a day. Our normal systems were strained, and their help was so valuable. It was an example of something that worked when everything else was going wrong.”_
_‘’We are truly and greatly appreciative of the Separated Child Foundation. The donated sleep packs really do make a big difference in the therapeutic work we offer young people. Sleep hygiene has been a major part of our work so far as sleep is a major theme and difficulty for young people who have been through immensely traumatising experiences. We have been using SCF sleep packs as very important tools to support young people with exploring and experiencing safety and calmness and as reminders of self-care’’._
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**The Separated Child Foundation**
**Trustees Annual Report and Financial Statements - year ended 30 June 2021**
## **FINANCIAL REVIEW**
The charity presently has limited financial resources and reserves. We receive no statutory funding and our principal sources of funding are voluntary through individual donations, grants from Trusts, the National Lottery Community Fund (NLCF), and gifts in kind (items for the Packs and pro bono support).
The Income and Expenditure Account shows total incoming resources during the year amounting to £199,309 (2019/20 - £129,340). Resources expended amount to £160,074 (2019/20 - £128,631), leaving a net surplus of £39,235 (2019/20 net surplus - £709). Total net assets at the year-end amounted to £101,602 (2019/20 - £62,367).
## **Reserves policy**
Our cash reserves as at 30[th] June 2021 amounted to £101,602 including restricted income of £25,175. The Trustees have agreed a policy of holding three to six months of the coming year annual expenditure by way of cash reserve. This is designed to mitigate the risk of reducing our services to separated children should we find ourselves at risk of a deficit position. This policy will be reviewed annually by the Board of Trustees.
We have estimated that our 2021/22 plans will cost £229k so it is prudent for us to carry over a reserve fund of £101,602 (including restricted income of £25,175) into the new financial year, which equates broadly to five months’ expenditure.
## **Fundraising**
In the year ending June 2021 we raised around £199,309 in total which was 54% more than 2019/20. Around £69,000 was given in individual and company donations, and over £130,000 was raised from generous Trusts and the NLCF.
Trustees who are invited to speak and / or broadcast regularly donate their fee to us, and we receive regular donations from connections of the Trustees and our 50 volunteers, including on occasion bigger in memory gifts. In 2020 we secured a partnership with an IT company including pro bono secondment of their specialists, to overhaul our IT systems and enhance our digital marketing plans. This helped increase our digital fundraising income, growing our income from individuals by 15%. Increased awareness via our digital campaigns, meant an increase in email subscribers to around 3,300 people, and donations from companies.
We are incredibly grateful to the individuals, and organisations who donate money and gifts in kind to us, and the individuals who volunteer their time. Without them, we simply could not survive. We would like in particular to thank eSynergy Solutions, the NLCF Awards for All programme; and the following Trusts and Foundations: UK Youth; Goldsmiths’ Company Charity; Sobell Foundation; Barrow Cadbury Trust; Forrester Family Trust; Underwood Trust; Britford Bridge Trust; Leri Charitable Trust;; MCKS Charitable Foundation UK; Croydon Relief in Need Fund; City Bridge Trust; J &H Orlander Trust; Alchemy Foundation; Leathersellers' Company Charitable Fund; Lawson Trust; Archer Trust; Grace Trust; Mbili Charitable Trust; Sir James Roll Charitable Trust; Ostrich Charitable Trust; Lennox Hannay Charitable Trust; Fulmer Charitable Trust; Leach Fourteenth Trust; Marsh Charitable Trust; Schroder Charity Trust; Talbot Trust; Souter Charitable Trust; Mrs Iris Noreen Setchell Charitable Trust; Baron Davenport's Charity; Eleanor Rathbone Charitable Trust; James Wise Charitable Trust; Hasluck Charitable Trust; Peter Storrs Trust; Dullatur Foundation; Truemark Trust; Dentons UKMEA LLP Charitable Trust and, the Leigh Trust.
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**The Separated Child Foundation**
**Trustees Annual Report and Financial Statements - year ended 30 June 2021**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The organisation is a charity and a company limited by guarantee, incorporated on 6 June 2007 and registered as a charity on 24 August 2007. The charity was established under a Memorandum of Association which established its objects and powers, and is governed under its Articles of Association. In the event of it being wound up members are required to contribute an amount not exceeding £1.
## **Trustees induction and training**
The Trustees have undertaken background research with regard to the subject of the asylum system as far as it pertains to children and young adults. Certain of the Trustees have attended seminars run by the Refugee Council. All trustees have attended the NSPCC safeguarding training.
## **Risk management**
The Trustees will limit expenditure to the funds available to them from time to time. It has no present intention to borrow any monies. Internal control risks are minimized by the implementation of procedures for authorization of all transactions and projects. Key risks are recorded on our risk register and discussed at Board Meetings.
## **Organisational structure**
The Trustees increased their meetings to monthly during the pandemic, and are responsible for the strategic policy and direction of the charity. The Secretary also attends these meetings but has no voting rights. A scheme of delegation to an individual Trustee is implemented when individual charity policies are implemented.
## **Public benefit**
The Trustees, having considered section 4 of the Charities Act 2006, have satisfied themselves that they have complied with the duty to have regard to the Public Benefit guidance published by the Charity Commission. The Activities and Achievements of The Separated Child Foundation are outlined in this Report and the Trustees believe, demonstrate that The Separated Child Foundation is providing public benefit. The Trustees seek to benefit primarily those separated children within the UK, wherever they reside.
## **Responsibilities of the Trustees**
Company law requires the 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 as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial period. In preparing those financial statements, the Trustees should follow best practice and:
- select suitable accounting policies and then apply them consistently;
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**The Separated Child Foundation**
## **Trustees Annual Report and Financial Statements - year ended 30 June 2021**
- make judgements and estimates that are reasonable and prudent; and,
- prepare the financial statements on the going concern basis unless it is inappropriate to assume that company will continue on that basis.
The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence for taking steps for the prevention and detection of fraud and other regularities. The Trustees who served during the period under review and up to the date of this report are set out on page 2.
## **Audit**
Under the Charities Act 2006, an exemption is provided for an audit, since the annual turnover of The Separated Child Foundation is less than £500,000. Accordingly, in interests of cash flow preservation, the Trustees have not appointed an auditor but have appointed an Independent examiner.
Approved by the Trustees and signed on their behalf by:
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**The Separated Child Foundation**
**Trustees Annual Report and Financial Statements - year ended 30 June 2021**
## **INDEPENDENT EXAMINER’S UNQUALIFIED REPORT**
## **CHARITABLE COMPANY**
## **Independent Examiner’s Report to the Trustees of The Separated Child Foundation**
I report to the trustees (who are also Directors for the purpose of company law) on my examination of the financial statements of The Separated Child Foundation (‘the charitable company’) for the year ended 30th June 2021 which comprise the Statement of Financial Activities, the Balance Sheet and related notes.
This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.
## **Responsibilities and basis of report**
As the trustees of charitable company you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the financial statements of the charitable company are not required to be audited under Part 16 of the Act and are eligible for independent examination, I report in respect of my examination of the charitable company’s financial statements carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’) and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently, I express no opinion as to whether the financial statements present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- accounting records were not kept in respect of the charitable company as required by section 386 of the 2006 Act; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the financial statements give a ‘true and fair view which is not a matter considered as part of an independent examination; or
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The Separated Child Foundation
Trustees Annual Report and Financial Statements- year ended 30 June 2021
the financlal statements have not been prepared In accordance wtth the methods and
principles of the Statement of Recommended Practice for accounting and reportin8 by
charlties applicable to charltles preparln8 their accounts In accordance with the Financlal
Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021.
I have no concems and have come across no other matters in connertion wFth the examlnation to
whlch attentlon should be drawn In thls report in order to enable a proper understanding of the
flnancial ststements to
reached.
Kartlk Shah ACA IICAEW)
Kalaine Accountants Umited
Chartered Accountants
42- 46 Ststion Road
Edqware
Mlddle5ex
HA8 7A8
8th February 2022
16
**The Separated Child Foundation**
## **Trustees Annual Report and Financial Statements - year ended 30 June 2021**
## **The Separated Child Foundation - Financial Statements for the year ended 30 June 2021**
## **Income and Expenditure Account**
|**Notes**
**Incoming resources**
Incoming resources from
generated funds:-
Voluntary income
7
Investment income
7
**Total incoming resources**
**Resources expended**
Cost of generating voluntary
income:-
Fundraising activities
Charitable activities
5
**Total resources expended**
**Net Inflow (outflow)**
**movement in funds**
**Funds brought forward**
**Funds carried forward**|**Restricted**
**Funds**
**2021**
**£**
**Unrestricted**
**Funds**
**2021**
**£**
**Total**
**2021**
**£**
**Total**
**2020**
**£**
102,959
96,341
199,300
129,276
-
9
9
64|
|---|---|
||**102,959**
**96,350**
**199,309**
**129,340**|
||-
17,500
17,500
17,500
92,959
49,615
142,574
111,131|
||**92,959**
**67,115**
**160,074**
**128,631**|
||10,000
29,235
39,235
709|
||**15,175**
**47,192**
**62,367**
**61,658**|
||**25,175**
**76,427**
**101,602**
**62,367**|
## **Continuing Operations**
All of the incoming resources and resources expended derive from continuing activities.
## **Total Recognised Gains and Losses**
The Charity has no recognised gains or losses other than the above movement in funds for the above financial year.
The notes on pages 19-21 form part of these accounts.
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**The Separated Child Foundation**
**Trustees Annual Report and Financial Statements - year ended 30 June 2021**
## **The Separated Child Foundation**
## **Balance Sheet as at 30 June 2021**
|**Balance Sheet as at 30 June 2021**||
|---|---|
|**Note**
**Current Assets**
Cash at bank
Prepayments
Total current assets
**Current Liabilities**
Creditors – within 1 year
4
Total current liabilities
**Total net assets**
**Funds:**
Unrestricted funds
6
Restricted funds
**Total Funds**|**£**
**2021**
**£**
**2020**
103,607
350
66,247
180|
||103,957
66,427|
||2,355
4,060|
||2,355
4,060|
|||
||101,602
62,367|
||76,427
47,192
25,175
15,175|
||**101,602**
**62,367**|
These accounts are prepared in accordance with the special provisions of Part VII of the Companies Act 2006 relating to small entities.
For the year ended 30 June 2020, the company was entitled to exemption under section 477 of the Companies Act 2006. No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The Trustees acknowledge their responsibility for:
- 1) Ensuring the company keeps accounting records which comply with the Companies Act 2006;
- 2) Preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and its profit or loss in accordance with the Companies Act 2006, and which have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the Trustees and signed on its behalf by:
18
**The Separated Child Foundation**
**Trustees Annual Report and Financial Statements - year ended 30 June 2021**
## **Notes forming part of the Financial Statements for the year ended 30 June 2021**
## **1. Accounting Policies**
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the period.
## **(a) Basis of accounting**
The financial statements have been prepared under the historical cost convention and in accordance with the Companies Act 2006 and the Statement of Recommended Practice: Accounting and Reporting by Charities issued in March 2005.
## **(b) Fund accounting**
- Unrestricted funds are available for use at the discretion of the trustees and directors in furtherance of the general objectives of the charity.
- Designated funds, where appropriate, are unrestricted funds earmarked by the trustees and directors for particular purposes.
- Restricted funds, where appropriate, are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
## **(c) Incoming resources**
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied, when appropriate, to particular categories of income:
- Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognized when the charity becomes unconditionally entitled to the grant.
- Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts.
- Investment income is included when receivable.
- Incoming resources from charitable trading activity are accounted for when earned.
- Incoming resources from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.
## **(d) Resources expended**
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates.
19
**The Separated Child Foundation**
**Trustees Annual Report and Financial Statements - year ended 30 June 2021**
- Costs of generating funds comprise the costs associated with attracting voluntary income.
- Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **2. Trustees’ Remuneration and Related Party Transactions**
No Trustees received any remuneration during the year.
No Trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the period.
## **3. Restricted Funds**
There were £15,175 of Restricted Funds at the beginning of the year. At the end of the year there were Restricted Funds of £25,174.96.
|**4.**|**Creditors**|
**2021**
|**2020**|
|---|---|---|---|
|||**£**
|**£**|
||Accruals|2,355
|4,060|
## **5. Charitable Activities**
The expenditure for the year relates to costs in connection with the Arrival Packs, Sleep Packs, Club Class and sundry costs.
|**Charitable activities**|**Total**|**Total**|
|---|---|---|
||**2021**|**2020**|
||**£**|**£**|
|Arrival and sleep packs|112,564|87,962|
|Club class|8,565|4,834|
|Other management/support costs|21,445|18,635|
|**Total charitable activities**|**142,574**|**111,131**|
## **6. Net Assets by Funds**
|Current assets
Creditors: Amounts falling
due within one year
**Net Assets**|**Total**
**2021**
**£**
**Total**
**2020**
**£**
103,957
(2,355)
66,427
(4,060)|
|---|---|
||**101,602**
**62,367**|
20
**The Separated Child Foundation**
## **Trustees Annual Report and Financial Statements - year ended 30 June 2021**
|**7.**
**Incoming Resources**
Incoming resources from
generated funds
**Voluntary income**
Trusts / NLCF
Donations
**Investment income**
Interest
**Total incoming resources**
**8.**
**Analysis of Funds**
Unrestricted Income Fund
Restricted Funds
**Restricted funds detail:-**
Schroder Charity Trust
MCKS Charitable Foundation UK
Lawson Trust
Barrow Cadbury Trust
Baron Davenport’s Charity
Eleanor Rathbone Charitable Trust
City Bridge Trust
UK Youth
NLCF – Awards for All
Croydon Relief in Need Charity
Underwood Trust
Sobell Foundation
Truemark Trust
Britford Bridge Trust
Leri Charitable Trust
Unnamed
Julian Manuel Charitable Trust|**Total**
**2021**
**£**
**Total**
**2020**
**£**
71,000
77,236
128,300
52,040
199,300
129,276
9
64
**199,309**
**129,340**
**At**
**30 June**
**2020**
**£**
**Incoming**
**Resources**
**£**
**Resources**
**Expended**
**£**
**At**
**30 June 2021**
**£**
47,192
96,350
67,115
76,427
15,175
102,959
92,959
25,175
4,000
4,000
0
2,500
2,500
0
2,000
2,000
0
9,950
9,950
0
550
550
0
3,000
3,000
0
4,657
4,657
0
26,000
14,000
12,000
7,175
9,306
11,306
5,175
4,666
4,666
0
10,000
10,000
0
3,000
3,000
0
5,000
5,000
0
10,000
10,000
0
8,000
8,000
0
330
330
0
8,000
8,000|
|---|---|
21