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2021-01-31-accounts

COMPANY REGISTRATION NUMBER: 06478568 CHARITY REGISTRATION NUMBER; 1128776 SCOTTISH CHARITY REGISTRATION NUMBER: SC048882

Maternity Action Company Limited by Guarantee Audited Financial Statements 31 January 2021

Jackson & Jackson A trading name of Jackson Nicholas Assie Limited Chartered Certified Accountants & Statutory Auditors Suite 7, Meridian House 62 Station Road, Chingford London E4 7BA

Maternity Action

Company Limited by Guarantee

Financial Statements

Year ended 31 January 2021

Page
Trustees’ annual report (incorporating the director's report) 1
Independentauditor's report to the members 11
Statement offinancial activities (including income and
expenditure account) 15
Statement offinancial position 16
Statement ofcash flows 17
Notestothefinancialstatements 18

Maternity Action

Company Limited by Guarantee

Trustees’ Annual Report (Incorporating the Director's Report)

Year ended 31 January 2021

The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 314 January 2021,

Reference and administrative details

Registered charityname MaternityAction
Charity registration number 1128776
Company registration number 06478568
Scottish Charity Registration SC048882
number
Principal office and registered
office		 3-4 Wells Terrace
London
N4 3JU
Thetrustees
Alison Macfarlane
Judith Cook
Susan Bewley
Sarah LaPham
Briony Horvath
Claire Gilbert
Heather Wakefield		 (Retired 15 March 2020)
(Retired 22 October2020)
(Retired 25 March 2020)
Kelly Faulkner
ChloeTimms
AliceWebb		 (Appointed 13 October 2020)
(Appointed 19October 2020)
EmmaGame (Appointed 19 October2020)
SeniorManagementTeam Rosalind Bragg - Director
Auditor Jackson Nicholas Assie Limited
Chartered Certified Accountants& statutory auditor
Suite 7, Meridian House
62 Station Road
Chingford
London
E4 7BA
Bankers UnityTrust Bank
Nine Brindley Place
Birmingham
B12BH

Jackson Nicholas Assie Limited Chartered Certified Accountants

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Maternity Action Company Limited by Guarantee Trustees’ Annual Report (Incorporating the Director's Report) (continued) Year ended 31 January 2021

Structure, governance and management

Maternity Action is a company limited by guarantee (number 6478568) and a registered charity (number 1128776) with the Charity Commission.

The Board of Trustees met four times during the year. The day to day management of the organisation is delegated to the Director, Ros Bragg. The Treasurer reviews the budget and financial reports on a regular basis and these are reported to the board at quarterly meetings.

Our online information, telephone and email advice and casework services for women are delivered exclusively by trained staff who are barristers, solicitors and advice workers. We work with the Employment Lawyers Association and pro bono lawyers to deliver our online Mumsnet clinics. We have volunteers who support our campaigns and policy work and who provide expert advice on management issues.

Trustees Recruitment and Induction

New trustees are appointed from time to time by the existing trustees. An annual assessment of skills gaps relating to the aims and objectives of the charity is completed by the trustees and new members identified. New trustees receive an induction pack comprising governing documents, legal and financial responsibilities, detailed financial information, programme and staffing of the charity, and specific briefing relating to that trustee’s role on the Board.

Risk Management

The trustees have given consideration to the major risks to which the charity is exposed and satisfied themselveshas that systems or procedures are established in orderto manage those risks. The charity established and maintains a detailed risk register including, but not limited to: governance, operations, finances, compliance with law and the external financial climate. This is reviewed at least annually by the trustees. In addition to this, the charity maintains and regularly reviews a wide range of organisational policies and procedures that address mitigating risk. Risk is a standing item at quarterly board meetings.

Objectives and activities

The Memorandum and Articles of Association of Maternity Action state the objects of the organisation to be restricted to:

  1. The protection and promotion of the good physical and mental health of pregnant women, new parents and young children by

  2. (a) promoting and carrying out research for the public benefit and publishing or otherwise disseminating the useful results of such research

  3. (b) increasing awareness and understanding of the needs of pregnant women, new parents and young children amongst health professionals, service providers and the public, in particular by the provision of guidance and training materials

  4. The promotion of equality for the public benefit by providing information, advocacy and support services in particular in relation to the entitlements of pregnant women and new parents

Jackson Nicholas Assie Limited Chartered Certified Accountants

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Maternity Action

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continuea) Year ended 31 January 2021

Jackson Nicholas Assie Limited Chartered Certified Accountants

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Maternity Action Company Limited by Guarantee Trustees' Annual Report (Incorporating the Director's Report) (continuea) Year ended 31 January 2021

Achievements and performance

Impact of the Covid pandemic

Maternity Action’s advice services faced unprecedented demand in the pandemic. Maternity Action moved swiftly to establish online FAQs on key questions, to deliver training to voluntary sector and union advisers on maternity and parental rights in the pandemic and to increase advice service capacity. Maternity Action engaged in policy and campaigning to secure changes to the Coronavirus Job Retention Scheme, Self-Employment Income Support Scheme and other guidance to better support pregnant women and new mothers. As Maternity Action has a longstanding commitment to flexible working, the organisation had a smooth transition to remote working.

Advice services

Maternity Action delivers advice on employment rights, maternity pay, maternity benefits and breastfeeding rights through the Maternity Rights Advice Service. The UK-wide service provides telephone advice on legal rights and provides coaching to support women and their partners to take action to exercise their rights. The London regional service provides a similar service to those who live or work in London. Email advice is provided through our new pro bono email advice service.

In 2020, the national and regional service answered 2,350 calls which is a 15% increase on the previous year. The services remain significantly over subscribed. The national service was able to answer one in eight callers to the service during opening hours. Maternity Action is seeking funding to expand this service to meet the high levels of need.

A survey of callers to the services in 2020 found a high level of satisfaction with the service (100% would recommend the service to family and friends). It has a high impact, with 98% of callers reporting taking action after their advice call with 63% positive impacts on employment and income within four weeks of the call. Callers report keeping their job, being placed on furlough or receiving more furlough pay, receiving maternity pay and benefits, resolving health and safety problems, and negotiating a better redundancy process. Callers are predominantly low income earners, with 77% below average earnings, and 24% are Black, Asian and minority ethnic. This service is accredited under the Helplines Partnership.

Patricia’s employer refused to furlough her when she was pregnant and told her to go on Statutory Sick Pay. After speaking to Maternity Action, she emailed her employer with the bullet points on her rights and links to the Maternity Action information sheets, “They agreed fo put me on furlough and | am now £500 better off a month. This made a massive difference.”

In 2020, Maternity Action established a pro bono email advice service to increase the capacity of the advice service. Maternity Action commenced building partnerships with four city law firms and recruiting and training volunteer lawyers.

Jackson Nicholas Assie Limited Chartered Certified Accountants

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Maternity Action Company Limited by Guarantee Trustees’ Annual Report (Incorporating the Director's Report) (continued) Year ended 31 January 2021 Maternity Action delivers a quarterly online, pro bono legal clinic on matern ity rights and benefits through the parenting website Mumsnet. Maternity Action coordinates the clinic with legal advice provided by volunteer lawyers who are recruited through the Employment Lawyers Association. The clinic answered 60 queries in 2020.

‘| have solid grounds for my grievance case now which | didn't have previously. Even though | know | had a strong case I've been really struggling to find the information needed. The advice had been exceptionally helpful and I'm very grateful for it.” Feedback from a Mumsnet clinic user

Maternity Action established an employment and social security casework and peer support service for women who require additional support to resolve workplace disputes. The service is delivered in partnership with the charity, YESS, and has confirmed three years of funding from the National Community Lottery. In 2020, the service supported 160 women and trained 19 peer supporters to provide emotional support to women pursuing legal action. Of the women receiving casework support, over half were experiencing maternity discrimination, a third were facing redundancy, and a quarter were dealing with situations that were caused or exacerbated by the pandemic. One in five were seeking help with health and safety concerns and a similar proportion were struggling to access Statutory Maternity Pay. By the end of 2020, 105 cases had been resolved bringing in £425,000 in settlements and outstanding pay. “Well, | got the money that was owed to me and | have managed to remain employed. The lawyer was brilliant. She totally kept me in the loop, and she took on pursuing the issue just at the right time, as | was about to give birth. After negotiation with MA lawyer, | got the full amount owed to me. The process took a total of about two weeks from the point when the lawyer got involved.” Feedback from a casework client Maternity Action delivers advice to women affected by NHS charging through the Maternity Care Access Advice Service. This service was established in 2016 and provides telephone and email advice to women who have been refused NHS maternity care because of charging or are facing difficulties obtaining a maternity care appointment, and women who have been charged for their care or are worried that they may be charged. Maternity charging is an aspect of the Government's ‘hostile environment’ policies and charges for standard maternity care start at £7,000.

In 2019, this service responded to 380 requests for advice, which is 11% more than the previous year. Women sought advice on accessing hospital care and GP services, if they were liable for charges for maternity care, the likely cost of care and help to negotiate a repayment plan. The service is effective in reaching women who are socially and economically vulnerable, with 78% of callers reporting annual incomes of less than £10,000. This included women who are destitute or in receipt of local authority support. 85% of service users are Black, Asian and minority ethnic. Intensive casework support was provided to 57 clients in 2020. Of these women, 43% disclosed that they were survivors of violence: 17% disclosed domestic violence, 7% disclosed sexual violence, 8% had disclosed FGM and 6% disclosed an experience of trafficking.

The increasing demandfor the service is a result of our enabling training and outreach programme which is to us to reach an increasing number of vulnerable women. Maternity Action is seeking funding expand the service to more effectively meet this need.

Jackson Nicholas Assie Limited Chartered Certified Accountants

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Maternity Action Company Limited by Guarantee

Trustees’ Annual Report (Incorporating the Director's Report) (continuea) Year ended 31 January 2021

and“The advisor| spoke to made me fee! a lot better. | had been really stressed during my second third trimester. They explained lots of things to me and | was more aware of what | was entitled too. | was relieved [after speaking with MA] as | had been really fearful before. | knew more of what my rights were, and what care | should get.” Feedback from a client

Maternity Action delivers ‘second tier’ advice to voluntary sector workers, midwives and health workers on rights to housing, income and healthcare for migrant, refugee and asylum seeking women who are pregnant or new mothers. In 2020, we suspended the Migrant Women’s Rights Service for six months due to the pandemic then developed a new model to support remote service delivery.

Maternity Action was commissioned by the Immigration Law Practitioners Association (ILPA) to provide training on NHS charging for advisers and lawyers.

Maternity Action convenes the Legal Working Group which is an expert group of lawyers working on maternity and parental rights

Information services

In response to the unprecedented demands emerging from the Covid pandemic, we swiftly prepared an FAQs page to answer some of callers’ most pressing questions: health and safety adjustments at work; benefits to help pay rent and other bills; maternity pay and benefits for self-employed women; Statutory Maternity Pay and Maternity Allowance; maternity leave and return to work: furlough; redundancy and insolvency during the pandemic; and model letters to raise health and safety issues with an employer or agency. These COVID FAQs were then translated into 6 other languages (Polish, Romanian, Tagalog, Spanish, Portuguese and Greek) to ensure they were accessible to as many groups as possible. The FAQs were viewed over 853,000 times in 2020 and were recommended in the Royal College of Obstetricians and Gynaecologists’ guidance for parents.

Maternity Action has over 50 other information sheets on maternity rights at work, maternity benefits, breastfeeding rights, and the entitlements of migrant, asylum seeker and refugee women to housing, income and healthcare. The information sheets are prepared by in-house barristers, solicitors and advice workers and are kept scrupulously up to date.

In 2020, our employment and social security information sheets were viewed over 1.4 million times. The most viewed information sheets were: Redundancy during pregnancy and maternity leave (191,000), Maternity pay questions (142,000), Money for parents and babies (110,000). The information sheets for migrant, asylum seeker and refugee women were viewed over 130,000 times.

Policy and Campaigning

Maternity Action has an active programme of research, policy and campaigning which focuses on pregnancy and maternity discrimination in the workplace, ‘hostile environment’ policies including charging for NHS maternity care, and health inequalities. During 2020, our work was primarily driven by our response to the pandemic, particularly in the areas of employment, maternity pay and benefits.

Pregnant women were declared to be a ‘vulnerable group’ in the pandemic (Health Protection (Coronavirus, Restrictions) (England) Regulations 2020) however the Coronavirus Job Retention Scheme and Self-Employed Income Support Schemes did not consider the specific circumstances of pregnant women and new mothers and no guidance was issued to employers on managing pregnant workers. As a result, women were wrongly placed on unpaid leave or badly paid sick leave instead of being offered safe working conditions or fully paid maternity suspension, as required by law. Many women were not offered furlough or were paid at a proportion of their maternity pay, rather than their regular wages.

Jackson Nicholas Assie Limited Chartered Certified Accountants

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Maternity Action

Company Limited by Guarantee

Trustees’ Annual Report (Incorporating the Director's Report) (continued

Year ended 31 January 2021

Maternity Action was in regular correspondence with the Government seeking changes to guidance and regulations. We wrote a total of 26 letters to Ministers and resourced a number of Parliamentary Questions. Maternity Action successfully influenced the Government to amend the guidance to give parents returning from leave access to the furlough scheme, for calculations to be based on normal income rather than maternity pay and to release guidance on health and safety for pregnant workers in the pandemic, Maternity Action made submissions to inquiries by the Business Energy and Industrial Strategy Select Committee, the Women and Equalities Select Committee, Petitions Committee and the Joint Committee on Human Rights. Maternity Action was invited to give oral evidence to the Women and Equalities Select Committee.

Maternity Action continued campaigning to end pregnancy and maternity discrimination in the workplace. Maternity Action released a report, Insecure Labour. on the experiences of pregnant women and new mothers in insecure work, including short term and zero hours contracts. The report was based on interviews with 10 women and a detailed review of gaps in legal protections. We advocated for reforms to the failed policy of Shared Parental Leave which has a very low take-up of 3% of eligible parents. Materity Action developed a new model of maternity and parental leave which is simple, preserves mothers’ rights while enhancing fathers’ rights, and is based on individual rights, addressing many of the deficits in the current model. Maternity Action continued to pursue stronger redundancy protections for pregnant women and new mothers, following a Government commitment made in 2018. Maternity Action advocated for Maternity Allowance to be treated in the same way as Statutory Maternity Pay in Universal Credit calculations, avoiding the loss of up to £5,000 to low income mothers and affecting entitlements to Sure Start Maternity Grant, Best Start Grants and other ‘passported’ benefits. Our Early Day Motion on this issue was supported by 119 MPs from eight political parties. Maternity Action was invited to speak at the TUC National Women’s Conference and twice invited to speak to their Equalities Officers network.

Maternity Action convenes the Alliance for Maternity Rights, which is a campaigning group made up of unions, parenting groups and advice agencies. Maternity Action supported wider voluntary sector campaigning against ‘hostile environment’ policies during the pandemic. Maternity Action delivered a virtual ‘Pregnant and Destitute’ seminar on the hostile environment policies affecting pregnant women and new mothers. We continued to campaign against charging for NHS maternity care. Our Early Day Motion on NHS charging was supported by 101 MPs from seven political parties. Maternity Action convenes the Maternity Entitlement Group, which is a campaigning group made up of migrant and asylum groups, unions, health professionals, academics and local organisations.

Maternity Action undertakes research and policy work to reduce health inequalities. Maternity Action is one of 21 members of the VCSE Health and Wellbeing Alliance, which is a partnership between the voluntary sector and the Department of Health, Public Health England and NHS England. Maternity Action continued work on a project to promote Health Justice Partnerships, which are the integration of social welfare legal advice into health and social care services. This service model helps maternity services to address the social determinants of health.

Jackson Nicholas Assie Limited Chartered Certified Accountants

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Maternity Action

Company Limited by Guarantee

Trustees’ Annual Report (Incorporating the Director's Report) (continue)

Year ended 31 January 2021

Strategic litigation

Maternity Action undertakes strategic litigation to support our campaigning objectives. In 2020, Maternity Action pursued a judicial review of the scheme of charging for NHS care. This was a substantial undertaking with three witness statements from Maternity Action drawing on our research work and witness statements from another ten organisations and researchers. The challenge was not successful however it prompted the Government to commence an internal review of aspects of charging policy. Maternity Action also supported the Child Poverty Action Group in a judicial review of the unfair treatment of Maternity Allowance in Universal Credit regulations.

Maternity Action continues to undertake strategic casework which has resulted in changes to Department of Work and Pensions guidance and to the interpretation of HMRC guidance.

Governance

Maternity Action completed a Governance Review in 2020 and will implement the recommendations. Finance and HR Committees were established in 2020.Maternity Action commenced work on a review of the way in which the experiences of minority ethnic women inform the work we do and how we do that work.

Plans for future years

Maternity Action plans to continue to deliver advice and information services, policy and campaigning and strategic litigation.

Financial review

Principal funding sources

In this period, Maternity Action has had two major sources of income:

Overall, it has been a successful year for Maternity Action. The total surplus during the year was £332,112 (2020: deficit of £36,372) of which £178,889 (2020: Deficit £32,137) were unrestricted. The charity's total reserves stood at £553,187 (2020: 221 ,075) at the end of the financial year which is an increase of £332,112 from the prior year, the amount of reserves related to unrestricted funds increased from £141,569 in 2020 to £320,458 in 2021.

Jackson Nicholas Assie Limited Chartered Certified Accountants

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Maternity Action

Company Limited by Guarantee

Trustees’ Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 January 2021

Reserves policy

Maternity Action maintains reserves to meet unexpected spending requirements. Maternity Action is funded by a mix of grants, donations and self-generated funds which fluctuate year to year, making it difficult to accurately project future income. The bulk of Maternity Action’s expenditure is on staffing S50 costs cannot be swiftly reduced if income is lower than expected.

Maternity Action aims to have unrestricted reserves equal to six months operating expenses. Maternity Action reviews reserves bi-annually during preparation of the budget and the mid-year budget review and takes appropriate action to address any shortfall or surplus.

The increase in unrestricted reserves in this period reflects the timing of some grants, which will be spent in the following financial year, and efforts to increase reserves in line with our reserves policy.

Investment policy

Aside from reserves, Maternity Action’s funds are spent in the short term so there are currently on funds for long term investment.

Restricted income

As required under the SORP, two multi-year grants have been accrued as income in 2021. This has substantially increased both income for this year and the balance of restricted funds. These funds will be spent in the next two financial years in line with restrictions.

Volunteers

We are grateful to our volunteers for their contribution to our support services.

Events after the end of the reporting period

Particulars of events after the reporting date are detailed in note 26 to the financial statements.

Jackson Nicholas Assie Limited Chartered Certified Accountants

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Maternity Action Company Limited by Guarantee

Trustees’ Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 January 2021

Trustees' responsibilities statement

The trustees, who are also directors for the purposes of company law, are responsible for preparing the trustees’ report and the 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 the incoming resources and application of resources, including the income and expenditure, for that period.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditor

Each of the persons who is a trustee at the date of approval of this report confirms that:

The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies Act 2006.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees’ annual report was approved on 27 October 2021 and signed on behalf of the board of trustees by:

Heather Wakefield Chice Timms Chair Treasurer 28 October 2021 28 October 2021 Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

Independent Auditor's Report to the Members of Maternity Action Year ended 31 January 2021

Opinion

We have audited the financial statements of Maternity Action (the ‘charity') for the year ended 31 January 2021 which comprise the statement of financial activities (including income and expenditure account), statement of financial position, statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditors responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial Statements in the UK, including the FRC’s Ethical Standard, and the provisions available for small entities, in the circumstances set out below, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

In common with many other charities of our size and nature we use our auditors to assist with the preparation of the financial statements.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Jackson Nicholas Assie Limited Chartered Certified Accountants

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Maternity Action

Company Limited by Guarantee

Independent Auditor's Report to the Members of Maternity Action (continuea) Year ended 31 January 2021

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Jackson Nicholas Assie Limited Chartered Certified Accountants

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Maternity Action

Company Limited by Guarantee

Independent Auditor's Report to the Members of Maternity Action (continued)

Year ended 31 January 2021

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the financial Statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error,

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

Independent Auditor's Report to the Members of Maternity Action (continue)

Year ended 31 January 2021

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Use of our report

This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed.

John Assie FCCA (Senior Statutory Auditor) for and on behalf of Jackson Nicholas Assie Limited Chartered Certified Accountants and Statutory Auditors Suite 7, Meridian House 62 Station Road Chingford London E4 7BA

Date 28 October 2021

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 January 2021

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||||||||| |---|---|---|---|---|---|---|---| |2021|2020| |Unrestricted|Restricted| |Note|funds|funds|Totalfunds|Total funds| |Income|and|endowments|£|£|£|£| |Donations|and|legacies|5|306,769|-|306,769|117,344| |Charitable|activities|6|15,077|600,583|615,660|298,831| |Total|income|321,846|600,583|922,429|416,175| |Expenditure| |Expenditure|on|raising|funds:| |Costs|of other trading|activities|7|305|-|305|216| |Expenditure on charitable activities|8,9|140,778|449,234|590,012|452,331| |Total expenditure|141,083|449,234|§90,317|452,547| |Net income/(expenditure)|180,763|151,349|332,112|(36,372)| |Transfers|between funds|(1,874)|1,874|~|-| |Net movement|in funds|178,889|153,223|332,112|(36,372)| |Reconciliation|of funds| |Total funds|brought forward|141,569|79,506|221,075|257,447| |Total funds|carried|forward|320,458|232,729|553,187|221,075|

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

The notes on pages 18 to 30 form part of these financial statements.

Jackson Nicholas Assie Limited Chartered Certified Accountants

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Maternity Action

Company Limited by Guarantee

Statement of Financial Position

31 January 2021

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|||||||| |---|---|---|---|---|---|---| |2021|2020| |Fixed|assets|Note|£|£|=| |Tangible fixed|assets|18|12,281|-| |Current|assets| |Debtors|19|196,331|45,042| |Cash|at|bank and|in|hand|369,471|194,897| |565,802|239,939| |Creditors: amounts falling due within one year|20|(24,896)|(18,864)| |Net current assets|540,906|221,075| |Total|assets|less|current|liabilities|553,187|221,075| |Net assets|553,187|221,075| |Funds|of the|charity| |Restricted funds|232,729|79,506| |Unrestricted|funds|320,458|141,569| |Total|charity funds|22|553,187|221,075|

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These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of trustees and authorised for issue on 27 October 2021, and are signed on behalf of the board by:

Heather Wakefield Chloe Timms Trustee Trustee 28 October 2021 28 October 2021

Company Registration Number: 06478568

The notes on pages 18 to 30 form part of these financial statements.

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

Statement of Cash Flows

Year ended 31 January 2021

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|||||||||| |---|---|---|---|---|---|---|---|---| |2021|2020| |£|£| |Cash|flows|from|operating|activities| |Net|income/(expenditure)|332,112|(36,372)| |Adjustments|for:| |Depreciation|of tangible fixed|assets|4,094|-| |Accrued|income|(145,631)|(41,275)| |Changes|in:| |Trade|and|other|debtors|(1,187)|23,155| |Trade and|other|creditors|1,561|(5,709)| |Net cash|flow from/(used|in)|operating|activities|190,949|(60,201)| |Cash|flows|from|investing|activities| |Purchase|of tangible|assets|(16,375)|-| |Net|increase/(decrease)|in|cash|and|cash|equivalents|174,574|(60,201)| |Cash|and|cash|equivalents|at|beginning|of year|194,897|255,098| |Cash|and|cash|equivalents|at end|of year|369,471|194,897|

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Jackson Nicholas Assie Limited Chartered Certified Accountants

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Maternity Action

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 January 2021

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 3-4 Wells Terrace, N4 3JU, London.

2. Statement of compliance

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) and the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2019. :

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The trustees have considered the impact of COVID-19 on the charities activities and have concluded there is no long-term impact on the Organisation. Asa result, it is considered that the going concern status remains intact.

There are no other material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

No judgements (apart from those involving estimations) has been made by the management in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows:

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action Company Limited by Guarantee Notes to the Financial Statements (continueg Year ended 31 January 2021

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Fixed Assets

Fixed assets (excluding investments) are stated at cost less accumulated depreciation. The costs of minor additions or those costing below £1,000 are not capitalised.

Jackson Nicholas Assie Limited Chartered Certified Accountants

28

Maternity Action

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 January 2021

3. Accounting policies (continued)

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Office Equipment, Fixture & - Straight line over 4 year Fittings Computer Equipment - Straight line over 4 year

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomesa party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

Notes to the Financial Statements (continuea

Year ended 31 January 2021

4. Limited by guarantee

Maternity Action is a company limited by guarantee and accordingly does not have a share capital.

Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member. 5. Donations and legacies

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|||||||||| |---|---|---|---|---|---|---|---|---| |Unrestricted|Total|Funds|Unrestricted|Total|Funds| |Funds|2021|Funds|2020| |£|£|£|£| |Donations| |Donations|under £5000|19,194|19,194|14,844|14,844| |Grants| |Esmee|Fairbairn|Foundation|85,000|85,000|50,000|50,000| |The Joseph|Rowntree|Charitable|Trust|171,375|171,375|37,500|37,500| |Unison|-|-|10,000|10,000| |University|and|College|Union|5,000|5,000|5,000|5,000| |City|Bridge|11,200|11,200|-|-| |AB|Charity|15,000|15,000|-|-| |306,769|306,769|117,344|117,344| |6.|Charitable|activities| |Unrestricted|Restricted|Total|Funds| |Funds|Funds|2021| |£|£|£| |National|Lottery|Community|Fund|-|105,397|105,397| |Trust|for London|-|100,000|100,000| |City|Bridge|-|46,000|46,000| |London|Community|Fund|-|75,628|75,628| |Access|to|Justice|-|60,000|60,000| |Department|of|Health|and|Social|Care|-|55,987|55,987| |Legal|Education|Foundation|-|40,703|40,703| |The|Baring|Foundation|-|=|-| |Commissioned|work|~|-|-| |Barrow|Cadbury|=|34,000|34,000| |AB|Charity|-|-|-| |Henry|Smith|Charity|-|37,500|37,500| |Furlough|Grants|-|21,785|21,785| |Smallwood|Trust|-|20,000|20,000| |NHS|England|10,950|-|10,950| |Evan|Cornish|3,000|3,000| |Sundry|Income|3,127|-|3,127| |Affiliations|1,000|-|1,000| |London|Legal|Support|Trust|-|583|583| |15,077|600,583|615,660| |Jackson Nicholas Assie Limited Chartered Certified Accountants Nicholas Assie Limited Chartered Certified Accountants Assie Limited Chartered Certified Accountants Limited Chartered Certified Accountants Chartered Certified Accountants Certified Accountants Accountants|-|21|-|

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Jackson Nicholas Assie Limited Chartered Certified Accountants Nicholas Assie Limited Chartered Certified Accountants Assie Limited Chartered Certified Accountants Limited Chartered Certified Accountants Chartered Certified Accountants Certified Accountants Accountants

Maternity Action

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 January 2021

6. Charitable activities (continued)

Unrestricted Restricted Total Funds
Funds Funds 2020
£ £ £
Legal Education Foundation
Department ofHealth and SocialCare
Trust forLondon
City BridgeTrust
Henry Smith Charity
The Baring Foundation
Strategic Legal Fund (SLF)
AB
Charity
Commissionedwork
Equality andHuman Rights Commission (EHRC)
London Legal SupportTrust
Affiliations and other fees		 -
~
-
-
-
-
-
-
7,650
-
-
360		 22,723
74,013
54,760
44,800
37,500
18,600
13,087
10,000
-
5,370
2,040
-		 22,723
74,013
54,760
44,800
37,500
18,600
13,087
10,000
7,650
5,370
2,040
360
BarrowCadbury - - -
Sundry Income 7,928 = 7,928
15,938 282,893 298,831
7. Costs ofothertrading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
£ £ £ £
Fundraising costs 305 305 216 216
8. Expenditureon charitable activities by fund type
Unrestricted Restricted Total Funds
Funds Funds 2021
Support
ofpregnantwomen
Supportcosts		 £
136,878
3,900		 £
448,118
1,116		 £
584,996
5,016
140,778 449,234 590,012
Unrestricted Restricted Total Funds
Funds Funds 2020
Support
ofpregnantwomen
Supportcosts		 £
164,612
591		 £
284,258
2,870		 £
448,870
3,461
165,203 287,128 452,331

There is no separate analysis of significant activities, as there are no discernible delineations in the activities, and they are therefore most meaningfully construed as one activity.

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 January 2021

9. Expenditure on charitable activities by activity type

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||||||||| |---|---|---|---|---|---|---|---| |Activities| |undertaken|Grant funding|Total|funds|Total|fund| |directly|of|activities|Support|costs|2021|2020| |£|=|£|£|E| |Support of pregnant| |women|541,846|43,150|-|584,996|448,870| |Governance|costs|-|-|5,016|5,016|3,461| |541,846|43,150|5,016|590,012|452,331| |10.|Analysis|of support|costs| |Board| |Meetings|Accountancy|Professional| |Costs|Audit Fee|Fees|Fees|Total|2021|Total|2020| |£|£|£|£|£|£| |Governance|costs|474|2,054|2,068|420|5,016|3,461| |11.|Analysis|of grants| |2021|2020| |£|£| |Grants|to|institutions| |Grants|to|institutions|- Yess|Law|43,150|=| |Total|grants|43,150|-| |12.|Net|income/(expenditure)| |Net|income/(expenditure)|is|stated|after|charging/(crediting):| |2021|2020| |£|£| |Depreciation|of tangible|fixed|assets|4,094|-| |Operating|lease|rentals|17,250|-| |13.|Auditors|remuneration| |2021|2020| |£|£| |Fees|payable for the|audit|of the financial|statements|2,054|-| |Fees|for|non-audit|services|2,068|-| |14.|Independent|examination|fees| |2021|2020| |£|£| |Fees|payable|to|the|independent|examiner|for:| |Independent examination|of the financial|statements|~-|3,413| |Jackson Nicholas Assie Limited Chartered Certified Accountants Nicholas Assie Limited Chartered Certified Accountants Assie Limited Chartered Certified Accountants Limited Chartered Certified Accountants Chartered Certified Accountants Certified Accountants Accountants|ne|*|

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Jackson Nicholas Assie Limited Chartered Certified Accountants Nicholas Assie Limited Chartered Certified Accountants Assie Limited Chartered Certified Accountants Limited Chartered Certified Accountants Chartered Certified Accountants Certified Accountants Accountants

15.

Staff costs

Maternity Action Company Limited by Guarantee Notes to the Financial Statements (continue) Year ended 31 January 2021

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||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |The total|staff costs and employee|benefits|for the|reporting|period|are analysed|as|follows:| |2021|2020| |£|£| |Wages and|salaries|379,746|310,323| |Social|security|costs|25,654|22,450| |Employer contributions to|pension|plans|29,864.|22,604| |435,264|355,377| |The|average|head|count|of employees|during|the|year was|20|(2020:|17).|The|average|number| |of full-time|equivalent employees|during|the year|is analysed|as follows:| |2021|2020| |No.|No.| |Number|of staff involved|in|project work|12|10|

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No employee received employee benefits of more than £60,000 during the year (2020: Nil).

Key Management Personnel

Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total paid to key management personnel for services provided to the charity was £51,165 (2020: £41,416)

16. Trustee remuneration and related party transactions

17. Transfers between funds

Transfers from unrestricted funds to restricted funds are to make good funding shortfalls and eliminate negative fund balances.

18. Tangible fixed assets

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Fixtures and
fittings | Equipment Total
Cost £ £ £
At 1 February 2020 5,303 921 6,224
Additions 16,375 - 16,375
At 31 January 2021 21,678 921 22,599
Depreciation
At 1 February 2020 5,303 921 6,224
Charge for the year 4,094 = 4,094
At 31 January 2021 9,397 921 10,318
Carrying amount
At 31 January 2021 12,281 - 12,281
At 31 January 2020 - - -
Nicholas Assie Limited Chartered Certified Limited Chartered Certified Chartered Certified Certified Accountants - 24 -
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Jackson Nicholas Assie Limited Chartered Certified Limited Chartered Certified Chartered Certified Certified Accountants

Maternity Action

Company Limited by Guarantee

Notes to the Financial Statements (continuea)

Year ended 31 January 2021

19. Debtors

2021 2020
Tradedebtors
Prepayments and accrued income
Otherdebtors		 E
4,385
189,282
2,664		 £
3,522
39,102
2,418
196,331 45,042
20. Creditors: amounts falling duewithin oneyear
2021 2020
Trade creditors
Accruals and deferred income
Social security and other taxes
Othercreditors		 £
7,122
5,001
-
12,773		 3
2,627
530
6,528
9,179
24,896 18,864

There is no other pension liability other than those disclosed above.

  1. Pensions and other post-retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £29,864 (2020: £22,604).

22. Analysis of charitable funds

Unrestricted funds

At
4 At
February2020		 Income Expenditure Transfers 31 January2021
£ £ 2 £ £
General Funds 141,569 321,846 (141,083) (1,874) 320,458
-
General Funds 1 February2019
£
173,706		 Income
z
133,282		 Expenditure
FE
(165,419)		 At
Transfers 31 January2020
=
£
~
141,569

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 January 2021

22. Analysis of charitable funds (continued)

Restricted funds
At
1 February2020
£		 Income
E		 Expenditure
=		 At
Transfers31 January 2021
£
£
The Baring Foundation
Legal Education		 7,319 - (7,319) - -
Foundation
Joseph Rowntree		 6,054 40,703 (36,389) - 10,368
Charitable Trust - - - - -
London Legal Support
Trust
Department ofHealth
NHS		 5,138
9,651
-		 583
55,987
-		 (721)
(62,112)
-		 -
-
-		 5,000
3,526
-
Henry Smith
Baring 2		 15,371
-		 37,500
-		 (33,360)
-		 -
-		 19,511
-
CityBridgeTrust
Legal Education		 9,474 46,000 (34,098) = 21,376
Foundation 2 - - - - -
Trust forLondon
AB
Charitable		 20,614 100,000 (35,012) - 85,602
Foundation
Strategic Legal Fund
EHRC
BarrowCadbury
Evan Cornish
Lottery
London Community		 2,175
3,642
68
_
-
-		 -
-
~
34,000
3,000
105,397		 ~
-
(68)
(18,200)
(3,000)
—(107,271)		 -
-
-
-
-
1,874		 2,175
3,642
~
15,800
-
-
Fund
Access to Justice
Smallwood Trust
Furlough Income		 -
-
-
-		 75,628
60,000
20,000
21,785		 (56,308)
(33,999)
-
(21,377)		 -
-
-
-		 19,320
26,001
20,000
408
79,506 600,583 (449,234) 1,874 232,729

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 January 2021

22. Analysis of charitable funds (continued)

The Baring Foundation
Legal Education		 At
1 February2019
£
38,299		 Income
£
-		 Expenditure
£
(38,302)		 At
Transfers 31 January2020
£
£
3
-		 At
Transfers 31 January2020
£
£
3
-		 At
Transfers 31 January2020
£
£
3
-
Foundation
Joseph Rowntree		 1,678 9,875 (5,499) - 6,054
Charitable Trust
London Legal Support
Trust
Department ofHealth
NHS
Henry Smith
Baring 2
City BridgeTrust
Legal Education		 2
6,601
9,690
4,030
23,441
-
-		 -
2,040
54,013
20,000
37,500
18,600
44,800		 -
(3,503)
(54,052)
(24,030)
(45,570)
(11,281)
(35,326)		 (2)
-
-
-
-
-
-		 -
5,138
9,651
-
15,371
7,319
9,474
Foundation 2
TrustforLondon
AB
Charitable		 ~
-		 12,848
54,760		 (12,847)
(34,146)		 (1)
-		 -
20,614
Foundation
StrategicLegalFund
EHRC
BarrowCadbury		 -
=
-
-		 10,000
13,087
5,370
-		 (7,825)
(9,445)
(5,302)
-		 -
-
=
=		 2,175
3,642
68
-
Evan Cornish - - - = =
Lottery - = = = =
London Community
Fund - = - = =
Access to Justice - = - - ms
Smallwood Trust - - - - =
Furlough Income - - = = =
83,741 282,893 (287,128) - 79,506

Jackson Nicholas Assie Limited Chartered Certified Accountants

-27-

Maternity Action

Company Limited by Guarantee

Notes to the Financial Statements (continueg)

Year ended 31 January 2021

22. Analysis of charitable funds (continuea)

Purposes of Restricted Income Funds

Trust for London — Funds for a policy and campaigning project to reduce poverty and inequalities amongst low-income mothers living in London.

Legal Education Foundation - Funds to develop ‘just in time’ information for pregnant women on maternity rights at work, to be delivered through apps and email notification services.

Baring Foundation - Funds to support grassroots organisations to ensure vulnerable migrant women obtain essential care and services.

Joseph Rowntree Charitable Trust - Funds for policy and advocacy work on access to maternity care for migrant women.

London Legal Support Trust - Funds to develop a pro bono clinic supporting migrant, refugee and asylum-seeking women affected by NHS charging.

EHRC - Funds to support engagement with CEDAW.

AB Charitable Trust - Funds for advice to women affected by NHS charging.

Department of Health - Funds to support involvement in VCSE Health and wellbeing Alliance.

Public Health Backgrounds - Funds to undertake a research project with low-income women from diverse ethnic backgrounds.

Henry Smith — Funds for advice for women affected by NHS charging.

City Bridge Trust — Funds for advice for employment and social security advice for parents in London.

Access to Justice — Funds for the National Maternity Action Line service and related expenditure.

Strategic Legal Fund — Funds for background research to support strategic litigation.

Barrow Cadbury — Funds for information, advice and training on migrant women’s maternity rights.

Evan Cornish — Funds for advice for women affected by NHS charging.

National Community Lottery - Funds for casework and peer support for pregnant women and new mothers at work.

London Community Fund — Funds to deliver information, advice, casework and training on maternity rights in London.

Smallwood Trust — Funding to deliver translated information.

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

Notes to the Financial Statements (continueg)

Year ended 31 January 2021

23. Analysis of net assets between funds

Unrestricted Restricted Total Funds
Funds Funds 2021
Tangiblefixedassets
Current assets
Creditors lessthan 1 year		 Ee
12,281
333,073
(24,896)		 £
=-
232,729
-		 £
12,281
565,802
(24,896)
Net assets 320,458 232,729 553,187
Unrestricted Restricted Total Funds
Funds Funds 2020
Tangible fixed assets £
-		 £
-		 £
-
Current assets
Creditors lessthan 1 year		 160,433
(18,864)		 79,506
=		 239,939
(18,864)
Netassets 141,569 79,506 221,075
24. Analysis ofchanges in net debt
At
At1Feb2020 Cashflows 31 Jan 2021
Cash atbank and in hand ie
194,897		 £
174,574		 £
369,471
25. Operating lease commitments
Thetotal futureminimum lease payments under non-cancellable Operating leases areasfollows:
2021 2020
Not laterthan 1 year
Laterthan 1 yearand not laterthan 5years		 £
23,000
46,000		 £
-
—
69,000 -

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

Notes to the Financial Statements (continue

Year ended 31 January 2021

26. Post balance sheet events

The trustees have considered the likelinood of any negative subsequent events arising from the impact of COVID-19 and have concluded that the incidence of such events is likely to be minimal,

The trustees have also considered the likelinood of other significant post balance sheet events and concluded there are none which impact the financial statements.

27. Related parties

There have not been any related party transactions during the year.

28. Going concern (covid-19)

The trustees have been carrying out a continuous assessment of the impact of COVID-19 on the operations of the charity, and considered the risks and threats posed.

The trustees are satisfied that to date, the threat of operations has been minimal, and whilst working arrangements have been adapted, this has not significantly reduced the effectiveness of the organisation.

The trustees are monitoring events in the country as a whole, and have a protocol in place, to provide a quick response to any changes in the operating environment, but currently do not anticipate any circumstances that significantly curtail the ability of the charity to function.

The trustees have also considered the non COVID-19 related circumstances and projections of the charity, and are satisfied, that the going concern basis, is appropriate for these financial statements.

Jackson Nicholas Assie Limited Chartered Certified Accountants