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2023-01-31-accounts

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

Maternity Action

Company Limited by Guarantee

Financial Statements

31 January 2023

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 2023

Page
Trustees' annual report (incorporating the director's report) 2
Independent auditor's report to the members 12
Statement of financial activities (including income and
expenditure account) 17
Statement of financial position 18
Statement of cash flows 19
Notes to the financial statements 20

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

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

Year ended 31 January 2023

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 31 January 2023.

Reference and administrative details

Registered charity name Maternity Action Charity registration number 1128776 Company registration number 06478568 Scottish charity registration SC048882 Principal office and registered Unit 4 office 5-7 Wells Terrace London N4 3JU The trustees Susan Bewley (Retired 20 October 2022) Heather Wakefield (Retired 4 September 2023) Chloe Timms Nicole Valentinuzzi (Appointed 12 October 2022) Nicola Pound (Appointed 25 October 2022) Janet Hankin (Appointed 12 October 2022) Alice Webb Emma Game (Retired 14 January 2023) Ayesha Mohsin Senior Management Team 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 Unity Trust Bank Nine Brindley Place Birmingham B1 2HB

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

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

Year ended 31 January 2023

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 themselves that systems or procedures are established in order to manage those risks. The charity has 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

Maternity Action

Company Limited by Guarantee

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

Year ended 31 January 2023

Vision and mission & Strategic Report

In accordance with these objectives, the agreed vision, mission and values for the organisation are as follows:

Vision:

A society which fully respects the rights of all pregnant women and new parents to employment, social security, and health care.

Mission:

Strategic Plan 2023-2025

Our strategic priorities, as set out in our Strategic Plan 2023-25 are to:

Public benefit

We have referred to the advice contained in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and planning our future activities. Our Objects (set out above) are carried out for the public benefit as follows:

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

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

Year ended 31 January 2023

Achievements and performance

Maternity Action delivers expert legal advice on the rights of pregnant women and new parents to employment and social security and on the rights of migrant and asylum seeking mothers to housing, income and healthcare. We deliver advice to individual parents and build the capacity of frontline charities to advise and support their communities.

We place a strong emphasis on partnership working to enable us to reach those who most need our advice. In 2022, we commenced the first maternity Health Justice Partnership in the UK, working with the Cheshire and Merseyside Woman’s Health and Maternity Programme (WHaM).

We engage in research, policy and campaigning for change, including through strategic litigation. We have built partnerships with frontline charities and user-led groups and with unions and health professional organisations.

Employment and social security advice

Through our Maternity Rights Advice Service, our team of employment lawyers and advisers deliver advice on rights at work, maternity pay, maternity benefits and breastfeeding rights. We use a ‘legal capability’ approach to build parents’ knowledge, skills and confidence to exercise their legal rights, providing both advice on legal rights and coaching to support women and their partners to take action. Our service is unique in providing integrated, expert advice on social security and employment, including the complex entitlements of migrant families.

Maternity Action delivered a pilot Health Justice Partnership in Cheshire and Merseyside in 2022, in which expert legal advice was embedded in maternity services. An expanded service was commissioned in 2023. We confirmed funding for a second Health Justice Partnership in Greater Manchester and East Cheshire which will be delivered in partnership with local maternity services and the Greater Manchester Law Centre. We are continuing to deliver our London regional service.

‘I'm really grateful for the help. After 3 calls and support [my wife] has got full pay for 6 weeks’ ‘You've been so clear. I've been asking these exact questions of HR for 4 months and they have not been able to give me a clear answer. It's helpful to know what I am entitled to.’

Our pro bono email advice service, established in 2020, has increased our capacity to deliver advice. We recruit and train volunteer lawyers with partner law firms, Allen & Overy, Hogan Lovells, Reed Smith, and Shearman & Sterling. In 2021, our service won the Law Works Best New Pro Bono Activity award. During 2022, we trained 76 law firm volunteers from our four partner law firms and we currently have 270 volunteers on the platform.

‘Your advice made me feel more informed when speaking to my employer again and it has been sorted, this particular person was obviously trying to pull a fast one. Really appreciate your help.’ ‘The email I received broke everything down in simpler terms for me as I was struggling to find the answer for my situation anywhere and has been really helpful.’

In 2022, we answered 2,938 calls and emails. The demand on the service provision remains high and the national advice service remains oversubscribed - answering one in four unique callers during opening hours. We are seeking funding for further regional services and increased national service capacity to meet the continuing high levels of need. A survey of service users in 2022 found that the service has a high impact, with 59% of callers reporting taking action after their advice call, and a further 33% saying they planned to do so. 75% reported positive impacts on employment and income within four weeks of the call. Callers report keeping their job, 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.

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

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

Year ended 31 January 2023

Working in partnership with the Employment Lawyers Association, Maternity Action delivers a quarterly online, pro bono legal clinic on maternity rights and benefits through the parenting website Mumsnet. In 2022, the clinic answered 45 queries and raised awareness about taking action to challenge maternity discrimination.

Our employment and social security casework and peer support service provides legal representation to pregnant women and new parents who require additional support to resolve disputes at work and entitlements to statutory pay and benefits . This is a partnership project with the charity, YESS. The service is delivered by in-house legal teams in both charities.

The casework service supports women to resolve disputes directly with their employer wherever possible, seeking to preserve the employment relationship and to build women’s confidence to exercise their legal rights. Peer supporters offer one-to-one support for women pursuing action, recognising the significant emotional barriers to women taking action during pregnancy and while caring for a new baby.

Between its commencement in August 2020 and December 2022, the service has provided legal representation to 513 women and has directly recovered £1.9 million in wages and compensation. 76% of clients had incomes of less than £30,000, including 4% who received only benefits income. 93% of clients reported feeling less stressed as a result of the service and 96% reported feeling more confident to deal with their situation.

An agency worker who worked in a factory was forced onto Statutory Sick Pay when she informed her employer of her pregnancy and could no longer pack and lift heavy boxes. We wrote a letter to the agency setting out her rights to safe suitable alternative work or a maternity suspension. This led to the client receiving full pay for the period in which she had been forced to take sick leave and protected her maternity pay. The client spoke English as a second language.

We helped a client write to her employer and prepare for meetings when her role was changed following a restructure. She felt that she was facing a demotion or redundancy. The employer made changes to the role and she was happy with the result. She said ‘I am happy with the resolution. I want to thank you so much for the time and effort you put into helping me with this as I could not have handled this by myself!’

We deliver training and capacity building on employment rights and social security to frontline charities and unions. Our London regional service prioritises work with Black, Asian and minoritised ethnic organisations.

Maternity Action maintains over 50 free online 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. In 2022, our information sheets were viewed over 1.4 million times. The information sheets are prepared by our in-house legal team and are kept scrupulously up to date. We have translated our three key information sheets into eight community languages: French, Chinese (Mandarin), Greek, Polish, Portuguese, Romanian, Spanish and Tagalog (Filipino).

Advice for migrant and asylum seeking women

Our Maternity Care Access Advice Service is a unique, specialist service for women affected by charging for NHS maternity care. Maternity charging is an aspect of the Government’s ‘hostile environment’ policies and charges for standard maternity care start at £7,500. Women affected by charging commonly commence care late and miss appointments, increasing the risks to mother and baby. In 2022, we responded to 526 requests for advice, delivering delivered legal representation and intensive casework support to 85 of these women.

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

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

Year ended 31 January 2023

Women sought advice on accessing hospital care and GP services, their liability for charges for maternity care, the likely cost of care and help to negotiate a repayment plan. Many of the women contacting the service are in vulnerable circumstances and not in contact with support services. We identify women’s needs and assist them to access further expert advice on housing and immigration and hands-on support from local services.

‘Thank you so much. Its been hard to find this practical information from anywhere - how to access maternity care if you were visiting - the government website and the GP could not tell us this’.

Of women receiving intensive casework, 91% have incomes of less than £30,000, 79% are from Black and minoritised ethnic backgrounds and 47% disclosed that they were survivors of violence.

The service is highly effective. In 2022, we secured cancellation or write-off of over £404,000 of NHS charges for women we represented. Cancellations took place where NHS Trusts had charged women who were entitled to free care and where they had failed to identify women covered by exemptions for survivors of violence and trafficking. Write-offs were secured for destitute women who were manifestly unable to pay. We were awarded the 2022 Lexis Nexis Halsbury Award for the Rule of Law for our work on NHS charging for maternity care. The award is designed to recognise and celebrate commitment to the spread of fair and ordered government, law and justice.

‘This is really a great, great, great news [that my charges were cancelled.]. I am super happy and grateful to you and your trust for helping the vulnerable women like us. I don't have enough words to thank you for helping me throughout’.

‘I don't know if I would cope without [your] help. As I had no shoulder to lean on. As I have no family in the country. Sarah from Maternity Action was my rock’.

We have confirmed funding for a regional advice service for asylum seeking women , supporting women to access asylum support, subsistence support, healthcare and support services.

Through our Migrant Women’s Rights Service , we deliver training and ‘second tier’ advice to frontline charities and health professionals on the rights of migrant and asylum seeking women to housing, income and healthcare. This service was established in 2017.

Our advice services are accredited under the Helplines Partnership. We plan to apply for AQS accreditation in 2023. We update our safeguarding policies and procedures annually and train staff. Safeguarding is a standing item at our quarterly Board meetings.

Research, policy and campaigns

Maternity Action undertakes thoughtful policy and research work which draws on the expert knowledge of our legal team, evidence from our advice services, our Lived Experience panels and discussion groups, and academic research. We prioritise issues affecting low income and marginalised women, including migrant and asylum seeking women.

We influenced the Health and Safety Executive and Acas to change their guidance on workplace health and safety for pregnant women and new mothers. The guidance now requires employers to undertake this risk assessment, rather than recommending this as good practice. In our 2021 report on health and safety , Unsafe and Unsupported, we drew attention to the 2017 CJEU case, Otero Ramos, which held that employers must undertake individual risk assessments for pregnant, new and breastfeeding mothers. This is a significant change which will substantially reduce the number of women forced to work in unsafe conditions or resign their job. Research suggest that around 4% of pregnant women leave their jobs due to unsafe working conditions (EHRC 2016).

We partnered with the TUC to prepare a toolkit on protecting the health, safety and wellbeing of pregnant women in the workplace. We prepared customised toolkits for a further three unions.

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

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

Year ended 31 January 2023

We held a Lived Experience discussion group with asylum seeking women to explore issues in asylum support, working with Refugee Women Connect and WAST Manchester. Over 180 people attended the report launch, in which two of the participants spoke about their experiences. The research identified problems with dispersal (relocation) policies, substandard housing, difficulties accessing additional payments and the difficulties of living a healthy lifestyle in these circumstances.

Maternity Action was the voluntary sector representative on the joint Home Office and NHS England committee on maternal health for asylum seeking women. The Lived Experience discussion group report was presented to this committee and informed discussions.

Our research with migrant and asylum seeking women continues to influence policy makers. The 2022 Royal College of Midwives statement on migrant women references Maternity Action research into NHS charging and dispersal of asylum seeking women.

Maternity Action undertook a survey of 1,000 mothers for our Cost of Living project. The survey found that 51% relied on a credit card or borrowing from friends or families during their maternity leave, 70% struggled to buy essentials and 2% used a food bank during maternity leave. The survey was reported in Grazia magazine. We commenced work on a literature review on the impact of low income during pregnancy and maternity leave on maternal and child health, gender equality and relationships. We have continued to advocate for an end to the unfair treatment of Maternity Allowance under Universal Credit regulations, which leaves many lower income women up to £5,000 worse off than women with equivalent incomes in receipt of Statutory Maternity Pay.

We held a seminar on the cost of living and migrant and asylum seeking mothers in London, which was the first of a series of regional seminars. Speakers included women with Lived Experience, Project 17, the3million and Asylum Matters.

We continued to pursue release of the long overdue evaluation of Shared Parental Leave through Parliamentary Questions. The evaluation commenced in 2018. We have further developed our 6+6+6 model for reform of maternity, paternity 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.

We continued to work with our partner unions, parenting groups and advice agencies to promote our 2021 Alliance for Maternity Rights Action Plan to end pregnancy and maternity discrimination in the workplace. The Action Plan, supported by 25 unions and charities, sets out eight key asks for change. The Early Day Motion supporting the Action Plan was supported by 103 MPs.

Maternity Action continues to campaign for an end to charging vulnerable women for NHS maternity care. We prepared a detailed briefing on the Department of Health and Social Care Internal Policy Assessment on charging for NHS care and vulnerable groups. In an extraordinary omission, the Internal Policy Assessment was completed without reference to any data held by NHS Trusts. As NHS Trusts both deliver health care and undertake charging, they are well placed to observe the impacts. We continued to raise awareness of poor practice in implementing charging within NHS Trusts, drawing on our 2021 report, Breach of Trust.

We worked with local contacts to influence practice within NHS Trusts. We were invited to contribute to a scrutiny process undertaken the Newham Borough Council in relation to Barts Hospital.

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

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

Year ended 31 January 2023

Strategic litigation

Maternity Action continues to undertake strategic casework to clarify the law. In 2022, we represented a self-employed musician who had been wrongly disqualified from Maternity Allowance. The tribunal decided that she was entitled to a reasonable reduction in her Maternity Allowance to reflect the days on which she had worked. She had not returned to her normal working pattern and therefore she remained entitled to some of her maternity pay. This decision provides welcome clarity on entitlement to Maternity Allowance for self-employed women who need to maintain some contact with their businesses or clients and should not face the loss of their maternity pay as a result.

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:

This year we have incurred a surplus of £71,971 (2022: £70,141 deficit). The reserves at the end of the financial year stood a £555,017 (2022: £483,043) of which £185,075 were restricted (2022: £116,139). The balance on the unrestricted funds were £369,942 (£2022: £366,907).

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 so costs cannot be swiftly reduced if income is lower than expected.

Maternity Action aims to have unrestricted reserves equal to three 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 no funds for long term investment.

Volunteers

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

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

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

Year ended 31 January 2023

Events after the end of the reporting period

Particulars of events after the reporting date are detailed in note 25 to the financial statements.

Trustees' responsibilities statement

In the case of CA 06 Co.-s418(2) each of the persons who are directors at the time when the report is approved, the following applies:

(a) so far as each director is aware, there is no relevant audit information (information needed by the company's auditors in connection with preparing their report) of which the company's auditors are unaware; and

(b) each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued) Year ended 31 January 2023

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 not been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on 25 October 2023 and signed on behalf of the board of trustees by:

N Pound

C Timms

C hair Trustee

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 2023

Opinion

We have audited the financial statements of Maternity Action (the 'charity') for the year ended 31 January 2023 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 audited 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 auditor's 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 Financial Reporting Standards (the FRC’s) Ethical Standard, 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.

However, as we cannot predict all future events or conditions and as subsequent events may result in outcomes that are inconsistent with judgements that were reasonable at the time they were made, the absence of reference to a material uncertainty in this auditor’s report is not a guarantee that the company will continue in operation.

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

Maternity Action

Company Limited by Guarantee

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

Year ended 31 January 2023

Other information

The other information comprises the information included in the trustees’ report, other than the financial statements and our auditors report thereon. The trustees are responsible for the other information contained within the trustees’ report. 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 this gives rise to 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 and the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

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

Year ended 31 January 2023

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 in accordance with the applicable financial reporting framework 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 audited 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

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with regulations made under those Acts.

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.

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 (continued)

Year ended 31 January 2023

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.

Extent to which the audit was considered capable of detecting irregularities, including fraud

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 or irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We considered the nature of the charity’s industry and its control environment and reviewed the charity’s documentation of their policies and procedures relating to fraud and compliance with laws and regulations. We also enquired of management and others within the entity about their own identification and assessment of the risks of irregularities.

We obtained an understanding of the legal and regulatory frameworks that the charity operates in, and identified the key laws and regulations that:

– had a direct effect on the determination of material amounts and disclosures in the financial statements. These included the Companies Act, Charities Act, Charities (Accounts and Reports) Regulations 2008, Health and Safety Act, employment law, pensions legislation, tax legislation, Bribery Act and Slavery Act; and

– do not have a direct effect on the financial statements but compliance with which may be fundamental to the charity’s ability to operate or to avoid a material penalty. These included the Charity Commission for England and Wales (Charity Commission) regulations, fundraising regulations and Anti-Money Laundering Regulations (including Proceeds of Crime Act 2002 and Terrorism Act 2000)

We discussed among the audit engagement team regarding the opportunities and incentives that may exist within the organisation for fraud and how and where fraud might occur in the financial statements.

As a result of performing the above, we identified the greatest potential for fraud in the following areas, and our specific procedures performed to address them are described below:

– Recognition of grant income: this involves judgement around whether grants have performance conditions attached to them which have to be met before income can be recognised, as well as judgement over whether or not those conditions have been satisfied. On a sample basis, we have assessed the judgements and estimates made by management in the recognition of this income.

– Appropriate allocation of restricted income: there is a risk that restricted income may not have been identified and allocated as such. We reviewed the allocation of income to restricted or unrestricted funds on initial recognition to ensure restrictions were appropriately identified and applied, and we reviewed fund transfers from restricted to unrestricted funds to assess the rationale for those movements.

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

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

Year ended 31 January 2023

In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override. In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments; assessed whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluated the business rationale of any significant transactions that are unusual or outside the normal course of business.

In addition to the above, our procedures to respond to the risks identified included the following:

– reviewing financial statement disclosures by testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;

– performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;

– enquiring of management concerning actual and potential litigation and claims, and instances of noncompliance with laws and regulations; and

– reading minutes of meetings of those charged with governance, reviewing internal management reports, reviewing correspondence with HMRC and with the Charity Commission.

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 and to the charitable company’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) regulations 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

26 October 2023

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 2023

2023 2022
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 5 212,720 – 212,720 165,614
Charitable activities 6 17,474 623,663 641,137 402,387
───────── ───────── ───────── ─────────
Total income 230,194 623,663 853,857 568,001
═════════ ═════════ ═════════ ═════════
Expenditure
Expenditure on raising funds:
Costs of raising donations and
legacies 7 19,789 – 19,789 5,808
Expenditure on charitable activities 8,9 206,381 555,716 762,097 632,334
───────── ───────── ───────── ─────────
Total expenditure 226,170 555,716 781,886 638,142
═════════ ═════════ ═════════ ═════════
───────── ───────── ───────── ─────────
Net income/(expenditure) 4,024 67,947 71,971 (70,141)
═════════ ═════════ ═════════ ═════════
Transfers between funds (989) 989 – –
───────── ───────── ───────── ─────────
Net movement in funds 3,035 68,936 71,971 (70,141)
Reconciliation of funds
Total funds brought forward 366,907 116,139 483,046 553,187
───────── ───────── ───────── ─────────
Total funds carried forward 369,942 185,075 555,017 483,046
═════════ ═════════ ═════════ ═════════

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 20 to 32 form part of these financial statements.

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

Statement of Financial Position

31 January 2023

2023 2022
Note £ £ £
Fixed assets
Tangible fixed assets 17 4,093 8,187
Current assets
Debtors 18 204,959 82,918
Cash at bank and in hand 374,381 413,210
───────── ─────────
579,340 496,128
Creditors: amounts falling due within one year 19 28,416 21,269
───────── ─────────
Net current assets 550,924 474,859
───────── ─────────
Total assets less current liabilities 555,017 483,046
───────── ─────────
Net assets 555,017 483,046
═════════ ═════════
Funds of the charity
Restricted funds 185,075 116,139
Unrestricted funds 369,942 366,907
───────── ─────────
Total charity funds 21 555,017 483,046
═════════ ═════════

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 25 October 2023, and are signed on behalf of the board by:

----- Start of picture text -----
C Timms N Pound
Trustee Chair
----- End of picture text -----

Company Registration Number: 06478568

The notes on pages 20 to 32 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 2023

2023 2022
£ £
Cash flows from operating activities
Net income/(expenditure) 71,971 (70,141)
Adjustments for:
Depreciation of tangible fixed assets 4,094 4,094
Accrued (income)/expenses (105,863) 119,849
Changes in:
Trade and other debtors (16,178) (6,437)
Trade and other creditors 7,147 (3,626)
───────── ─────────
Cash generated from operations (38,829) 43,739
──────── ────────
Net cash (used in)/from operating activities (38,829) 43,739
════════ ════════
Net (decrease)/increase in cash and cash equivalents (38,829) 43,739
Cash and cash equivalents at beginning of year 413,210 369,471
───────── ─────────
Cash and cash equivalents at end of year 374,381 413,210
═════════ ═════════

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 January 2023

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 Unit 4, 5-7 Wells Terrace, London, N4 3JU.

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 and Trustee Investment (Scotland)Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulation 2006, 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 circumstances and projections of the charity, and are satisfied, the going concern basis is appropriate for these financial statements.

It is therefore considered, that the Going Concern status remains intact, and there are no material uncertainties, about the charity’s ability to continue its operations

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.

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 (continued)

Year ended 31 January 2023

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

Maternity Action

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 January 2023

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 - Straight line over 4 year 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 becomes a 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 (continued)

Year ended 31 January 2023

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

Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
£ £ £ £
Donations
IG Advisors 30,000 30,000 30,000 30,000
Donations under £5000 14,126 14,126 7,614 7,614
Grants
Esmee Fairbairn Foundation 60,000 60,000 60,000 60,000
Unison 250 250 10,000 10,000
University and College Union – – 3,000 3,000
City Bridge 4,655 4,655 – –
AB Charity 20,000 20,000 20,000 20,000
Cheshire & Merseyside 70,000 70,000 – –
Eleanor Hamilton 6,000 6,000 – –
A O Foundation 1,000 1,000 – –
London Legal Support Trust 1,134 1,134 – –
NHS 800 800 – –
Kick Start (DWP) 4,755 4,755 – –
Gwyneth Forrester – – 25,000 25,000
Blue Thread _ _ 5,000 5,000
Souter trust _ _ 3,000 3,000
Unison Southwest _ _ 1,000 1,000
Chartered Society of Physiotherapy _ _ 1,000 1,000
───────── ───────── ───────── ─────────
212,720 212,720 165,614 165,614
═════════ ═════════ ═════════ ═════════

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 January 2023

6. Charitable activities

6. Charitable activities
Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
National Lottery Community Fund – 209,838 209,838
Department of Health and Social Care – 52,804 52,804
Legal Education Foundation – 17,850 17,850
City Bridge Trust – 49,499 49,499
Trust for London – 51,500 51,500
Access to Justice – Community Justice – 14,672 14,672
AO Foundation – 27,500 27,500
Abrdn – 23,000 23,000
Access to Justice – 87,000 87,000
Bromley Trust – 20,000 20,000
Unison – 60,000 60,000
GMEC – 10,000 10,000
Training, Affiliation and related income 17,474 – 17,474
──────── ───────── ─────────
17,474 623,663 641,137
════════ ═════════ ═════════
6. Charitable activities (continued)
Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
National Lottery Community Fund – 207,607 207,607
Access to Justice – 60,000 60,000
City Bridge – 47,400 47,400
AO Foundation – 25,000 25,000
Department of Health and Social Care – 20,000 20,000
Peter Stebbings – 10,000 10,000
Training Income 6,640 – 6,640
Furlough Grant – 5,763 5,763
Affiliation Income 2,500 – 2,500
Other Income 17,477 – 17,477
──────── ───────── ─────────
26,617 375,770 402,387
════════ ═════════ ═════════
7. Costs of raising donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
£ £ £ £
Fundraising costs 19,789 19,789 5,808 5,808
════════ ════════ ═══════ ═══════

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 January 2023

8. Expenditure on charitable activities by fund type

Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Employment & Social Security Advice & Casework
(E&SS) 73,964 282,013 355,977
Immigration & Asylum Advice & Casework (I&A) 34,055 92,750 126,805
Policy & Campaign 45,635 109,541 155,176
Core 10,644 – 10,644
Health Justice Partnership (HJP) – 12,835 12,835
Support costs 42,083 58,577 100,660
───────── ───────── ─────────
206,381 555,716 762,097
═════════ ═════════ ═════════
Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
E&SS 3,000 306,286 309,286
I&A 39,544 40,528 80,072
Policy & Campaign 32,529 88,167 120,696
Core 32,895 6,011 38,906
Health Justice Partnership (HJP) – – –
Support costs 32,006 51,368 83,374
───────── ───────── ─────────
139,974 492,360 632,334
═════════ ═════════ ═════════

9. Expenditure on charitable activities by activity type

Activities

Activities
undertaken
Grant funding		 Total funds Total fund
directly
of activities		 Support costs 2023 2022
£ £ £ £ £
E&SS 306,977
49,000
39,054		 395,031 317,199
I&A 126,805
–
22,737		 149,542 114,052
Policy & Campaign 155,176
–
24,207		 179,383 166,936
Core 10,644
–
7,198		 17,842 28,777
Health Justice
Partnership (HJP) 12,835
–
3,000		 15,835 –
Governance costs –
–
4,464		 4,464 5,370
─────────
────────
─────────		 ───────── ─────────
612,437
49,000
100,660		 762,097 632,334
═════════
════════
═════════		 ═════════ ═════════

10. Analysis of support costs

Analysis of support costs
Total 2023 Total 2022
£ £
Staff costs 41,358 32,069
Premises 31,448 34,583
Communications and IT 9,955 4,460
Finance costs 3,008 5,370
Governance costs 4,464 5,370
Other costs 10,427 1,522
───────── ────────
100,660 83,374
═════════ ════════

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 January 2023

Analysis of governance costs
Accountancy
Audit Fee Fees Total 2023
Total 2022
£ £ £ £
Governance costs 2,232 2,232 4,464
5,370
═══════
═══════		 ═══════
═══════
11. Analysis of grants
2023 2022
£ £
Grants to institutions
Grants to institutions - Yess Law 49,000
36,950
────────
────────
Total grants 49,000
36,950
════════
════════
The grants were paid to the organisation to obtain services to assist in carrying out activities.
12. Net income/(expenditure)
Net income/(expenditure) is stated after charging/(crediting):
2023 2022
£ £
Depreciation of tangible fixed assets 4,094
4,094
Operating lease rentals 24,334
17,467
════════
════════
13. Auditors remuneration
2023 2022
£ £
Fees payable for the audit of the financial statements 2,232
2,685
Fees for non-audit services 2,232
2,685
═══════
═══════

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 January 2023

14. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2023 2022
£ £
Wages and salaries 551,983 432,947
Social security costs 40,951 29,761
Employer contributions to pension plans 44,571 36,288
───────── ─────────
637,505 498,996
═════════ ═════════

The average head count of employees during the year was 25 (2022: 23). The average number of full-time equivalent employees during the year is analysed as follows:

2023 2022
No. No.
Number of staff involved in project work 19
════		 14
════

No employee received employee benefits of more than £60,000 during the year (2022: 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 compensation paid to key management personnel for services provided to the charity was £55,497 (2022: £52,015).

15. Trustee remuneration and related party transactions

16. Transfers between funds

The transfer from unrestricted fund to restricted fund was to make good funding shortfalls and eliminate negative fund balances.

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 January 2023

17. Tangible fixed assets
Fixtures and
fittings Equipment Total
£ £ £
Cost
At 1 February 2022 and 31 January 2023 21,678 921 22,599
════════ ════ ════════
Depreciation
At 1 February 2022 13,491 921 14,412
Charge for the year 4,094 – 4,094
──────── ──── ────────
At 31 January 2023 17,585 921 18,506
════════ ════ ════════
Carrying amount
At 31 January 2023 4,093 – 4,093
════════ ════ ════════
At 31 January 2022 8,187 – 8,187
════════ ════ ════════
18. Debtors
2023 2022
£ £
Trade debtors 15,750 2,400
Prepayments and accrued income 183,449 74,513
Other debtors 5,760 6,005
───────── ────────
204,959 82,918
═════════ ════════
19. Creditors: amounts falling due within one year
2023 2022
£ £
Trade creditors 1,453 4,206
Accruals and deferred income 5,000 5,000
Social security and other taxes 10,975 7,467
Other creditors 10,988 4,596
──────── ────────
28,416 21,269
════════ ════════

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

20. 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 £44,571 (2022: £36,288).

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 January 2023

21. Analysis of charitable funds

Unrestricted funds

At At
1 February 2022 Income Expenditure Transfers
31		 January 2023
£ £ £ £ £
General Funds 366,907 230,194 (226,170) (989) 369,942
═════════ ═════════ ═════════ ════ ═════════
At At
1 February 20 31 January 20
21 Income Expenditure Transfers 22
£ £ £ £ £
General Funds 320,458 192,231 (145,782) – 366,907
═════════ ═════════ ═════════ ════ ═════════

21. Analysis of charitable funds (continued)

Restricted funds

Restricted funds
At 1st
February
2022		 Income Expenditure Transfers At 31st
January 2023
£ £ £ £ £
Legal Education
Foundation – 17,850 (17,845) – 5
London Legal Support
Trust 5,000 – (4,992) – 8
Department of Health – 52,804 (15,835) – 36,969
Henry Smith – – – – –
City Bridge Trust 24,392 49,499 (56,470) – 17,421
Trust for London 18,439 51,500 (62,811) – 7,128
A B Charitable
Foundation 2,175 – – – 2,175
Strategic Legal Fund – – – –
 –
Barrow Cadbury – – – –
 –
National Community
Lottery Fund 19,437 209,838 (218,656) – 10,619
London Community
Fund – – – – –
Access to Justice -
Community Justice 21,696 14,672 (21,821) – 14,547
Smallwood Trust – – – –
 –
Furlough Income – – – –
 –
Peter Stebbings – – – –
 –
AO Foundation 25,000 27,500 (52,500) –
 –
Abrdn – 23,000 (23,989) 989
 –
Access to Justice – 87,000 (47,234) – 39,766
Bromley Trust – 20,000 (9,960) – 10,040
Unison – 60,000 (23,603) – 36,397
GMEC – 10,000 – – 10,000
─────────
 ───────── ─────────
 ──── ─────────
116,139 623,663 (555,716) 989 185,075
═════════
 ═════════ ═════════
 ════ ═════════

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 January 2023

21. Analysis of charitable funds (continued)

At At 31st
1st February 2021 Income Expenditure Transfers
January 2022
£ £ £ £ £
Legal Education
Foundation 10,368 – (10,368) –
–
London Legal Support
Trust 5,000 – – –
5,000
Department of Health 3,526 20,000 (23,526) –
–
Henry Smith 19,511 – (19,511) –
–
City Bridge Trust 21,376 47,400 (44,384) –
24,392
Trust for London 85,602 – (67,163) –
18,439
A B Charitable
Foundation 2,175 – – –
2,175
Strategic Legal Fund 3,642 – (3,642) –
–
Barrow Cadbury 15,800 – (15,800) –
–
National Community
Lottery Fund – 207,607 (188,170) –
19,437
London Community
Fund 19,320 – (19,320) –
–
Access to Justice -
Community Justice 26,001 60,000 (64,305) –
21,696
Smallwood Trust 20,000 – (20,000) –
–
Furlough Income 408 5,763 (6,171) –
–
Peter Stebbings – 10,000 (10,000) –
–
AO Foundation – 25,000 – –
25,000
Abrdn – – – –
–
Access to Justice – – – –
–
Bromley Trust – – – –
–
Unison – – – –
–
GMEC – – – –
–
───────── ───────── ───────── ────
─────────
232,729 375,770 (492,360) –
116,139
═════════ ═════════ ═════════ ════
═════════

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 January 2023

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 undertake a project on Health Justice Partnerships.

London Legal Support Trust - Funds to develop a pro bono clinic.

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

Department of Health and Social Care - Funds to support the Health Justice Partnership in the Greater Manchester Area.

A&O Foundation – Funds to support advice for women affected by NHS charging.

National Community Lottery Fund – Funds to support our Employment and Social Security Casework Service.

Access to Justice Foundation (Community Justice) – Funds to sustain advice services.

Abrdn financial fairness trust– Funds for a policy and influencing project on maternity pay and benefits.

Access to Justice (Help Accessing Legal Support (HALS)) - Funds to support advice services.

Bromley Trust – Funds to support advice to women affected by NHS charging.

Unison - Funds to support policy and influencing work on the impact of the cost of living crisis on low income mothers.

City Bridge Trust – Funds to provide advice on employment and social security in London.

Peter Stebbings - Funds to the Maternity Rights Advice Service.

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

Jackson Nicholas Assie Limited Chartered Certified Accountants

Maternity Action

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 January 2023

22. Analysis of net assets between funds

Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Tangible fixed assets 4,093 – 4,093
Current assets 394,265 185,075 579,340
Creditors less than 1 year (28,416) – (28,416)
───────── ─────────
─────────
Net assets 369,942 185,075 555,017
═════════ ═════════
═════════
Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Tangible fixed assets 8,187 – 8,187
Current assets 379,989 116,139 496,128
Creditors less than 1 year (21,269) – (21,269)
───────── ─────────
─────────
Net assets 366,907 116,139 483,046
═════════ ═════════
═════════
Analysis of changes in net debt
At 1 Feb 2022 Cash flows At 31 Jan 2023
£ £ £
Cash at bank and in hand 413,210
═════════		 (38,829)
════════
374,381

═════════

23. Analysis of changes in net debt

24. Operating lease commitments

The total future minimum lease payments under non-cancellable operating leases are as follows:

2023 2022
£ £
Not later than 1 year 23,000 23,000
Later than 1 year and not later than 5 years – 23,000
──────── ────────
23,000 46,000
════════ ════════

25. Post balance sheet events

The trustees have considered the likelihood of any significant post balance sheet events and have concluded that there are none which impact the financial statements.

26. Related parties

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

27. Going concern

The trustees have considered the circumstances and projections of the charity, and are satisfied, the going concern basis is appropriate for these financial statements.

Jackson Nicholas Assie Limited Chartered Certified Accountants