CHARITY REGISTRATION NUMBER: 1134103 Families Fighting For Justice Unaudited Financial Statements 31 March 2024 MATTOCKS GRINDLEY Chartered Accountants 18 Mulberry Avenue Turnstone Business Park Widnes Cheshire WA8 OINN
Families Fighting For Justice Financial Statements Year ended 31 March 2024 Page Trustees, annual report Independent examiner's report to the trustees Statement of financial activities Statement of financial position Notes to the financial statements The following pages do not form part of the financial statements Detailed statement of financial activities 16 Notes to the detailed statement of financial activities 17
Families Fighting For Justice Trustees. Annual Report Year ended 31 March 2024 The twstees present their report and the unaudited financial statements of the charity for the year ended 31 March 2024. Reference and administrative detalls Registered charity name Families Fighting For Justice Charity registration number 1134103 Princlpal office 6 Anson Street Liverpool Merseyside L3 5NY The trustees Mrs J Taylor Mrs J KfiAlliams Miss J Langford Mr E Kinnear Mrs E Brown Mrs G McGowan Mrs K Batty Mrs R Tyson (Retired 1 September 2023) (Appointed 1 October 2023) (Appointed 1 October 2023) Committee Members Mrs Jean Lowe Mrs Jane Williams Elizabeth Millie Brown Gillian McGowan Management Board Mr Peter Dunning - IT Manager Mrs Jean Lowe- Management Board (Charitable Organisation) Chair Person Mrs Jean Taylor Independent examiner Mr G Mattocks 18 Mulberry Avenue Tumstone Business Park Widnes Cheshire WA8 OWN Structure. govemance and management The board of trustees also foms the executive committee which appoints officers who are responsible for the day-to-day running of the charity.
Families Fighting For Justice Trustees. Annual Report (continued) Year ended 31 March 2024 Objectives and activities Families Fighting for Justi (FFFJ} was founded by Jean Taylor. It offers support to families suffering the loss of a loved one through murder, manslaughter or culpable road death. FFFJ will always work for change in making a better system, better ServIS for the families of victims of homicide and is always, and has always been known for being outspoken in these areas. We offer home visits, peer support, daily drop-in and different volunteering opportunities. O.L.L.Y (Our Lost Love Years) is a part of FFFJ that supports the children of families of victims of homicide as FFFJ believes that the child, right up to the adults of that family, should all be supported individually. helping that family to stay strongty bonded. OLLY also includes children from communities suffering from hardship, high deprivation and crime. In considering the charity's aims and objectives and in planning its future activities, the Trustees have considered the Charity Commission's general guidance on Public Benefit to ensure that the charity is meeting its requirements. Achievements and performance Families Fighting for Justice Peer Support as they have been doing since January 2010. This support offered is separate from the delivery of The HUB. The HUB offers a'one Stop Shop, offering information, guidance and referrals where needed. Victims, families of homicide and culpable road death that come into The HUB can be referred to Families Fighting for Justice to receive Peer Support, also if they wish to be referred into the Re-Building Your Future programme delivered by Families Fighting for Justice. Families Fighting for Justice are to deliver inside Merseyside Police Headquarters a presentation to all Family liaison Officers, D.C.I's and Homicide Detectives and those within Merseyside Police who deal with serious crime. Families Fighting for Justice and OLLY our children's group, due to the expansion, we now hold camping trips during the year giving respite to those families and children who need it most. Flnancial review Incoming resources for the year totalled £77,604 (2023: £87,360} of which £64,372 (2023.. £77.338), related to funding for projects upon which restrictions are placed. Project expenditure totalled £75,821 (2023.. £89,643). The overall surplus for the year was £1,783 (2023: Deficit.. £2,283). At 31st March 2024 the Charity's reserrfes stood at £207,421 (2023: £205,638) of which fixed assets represented £64.791 {2023: £71,757). Reserves Policy The trustees have resolved to maintain sufficient reserves to cover short-term operational costs. Risk Management The main risks to which the charity is exposed, as identified by the Trustees, have been considered and systems have been established to mitigate those risks. Plans for future periods We are still looking for a suitable building so we can facilitate the expansion of OLLY, this way OLLY'S services can reach more children, the building has to be right and also in the right area, and suitable to accommodate our needs. Our plans are to secure ongoing funding to allow Families Fighting for Justice and OLLY to contain their sustainability, offering much needed support.
Families Flghting For Justlce Thistees. Annual Reportfewthmm Year ended 31 March 2024 The Irustees. annual repDrt was approved on .a..7.-..6. -..A.A*..... and signed on behalf of the board of trustees by: MTS J Taylor Trustee J Imlllams Trustee
Families Fighting For Justice Independent Examiner's Report to the Trustees of Families Fighting For Justice Year ended 31 March 2024 I report to the trustees on my examination of the financial statements of Families Fights'ng For Justice ('the charity.) for the year ended 31 March 2024. Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the financial statements in accordan with the requirements of the Charities Act 2011 ('the Act,). I report in respect of my examination of the charity's financial ststements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145{5}(b) of the Act. Independent examinerfs statement I have completed my examination. I confirm that no material matters have come to my attents'on in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 130 of the Act., or the financial statements do not accord with those records., or the financial statements do not comply with the applicable requirements Conrning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter Considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understsnding of the accounts to be reached. Mr G Mattocks Independent Examiner 18 Mulberry Avenue Tumstone Business Park Widnes Cheshire WA8 OWN 27 /ÉJzF
Families Fighting For Justice Statement of Financial Activities Year ended 31 March 2024 2024 Restricted funds Total funds Total funds 2023 Unrestricted funds Note Income and endowments Donations and legacies Other trading activities Other income 8,385 4,697 150 52,448 11,924 60,833 16,621 150 75,150 12,210 Total income 13,232 64.372 77,604 87,360 Expenditure Expenditure on charitable activities Total expendltura 12,117 63,704 63,704 75,821 75,821 89,643 12,117 89,643 Net Incomel(expenditure) 1,115 668 1,783 (2,283) Transfers beeen funds (3.616) 3,616 Net movement in funds (2.501) 4,284 1,783 (2,283) Reconciliation of funds Total funds brought foNard Total funds carriod fonmard 108,324 97,314 205,638 207,421 207,921 105,823 101,598 205,638 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 7 to 14 forni part of these financial $tstements.
Famllies Fighting For Justice Statement of Flnancial PosiOn 31 March 2024 2024 2023 Fixed assets Tangible ffixad &ss6ts 13 791 71,757 Cuffent assets Debtors Cash at bank and In hand 14 9.210 134,720 143,930 1,313 133,868 135.181 Credttors: amounts falllng due wlthin one year Ngt currnnt assets 16 1.300 1.300 142.630 207,421 207,421 133,881 205,638 205.638 Total assetsloss current liabilities Net assets Funds of th• ¢harlty Restrlctsd funds Unrestricted funds 101.598 106,823 207,421 97.314 108,324 205,638 Total ¢harity funds 16 These ffinanci81 statements were approved by Iha board of trustees and authorlsed for i8suo on .A7.-.A.-.ai*.., and are slgned on behalf of the tty: Mrs J Taylor Trustee Mrs J Mfiltiams Trustee fvc LJkn The notes on pages 7 to 14 fomi part these ffinan statam.
Families Fighting For Justice Notes to the Financial Statements Year ended 31 March 2024 General information The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 6 Anson Street, Liverpool, Merseyside, L3 5NY. Statement of compliance These financial statements have been prepared in compliance with FRS 102, The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practs'ce applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP {FRS 102)) and the Charities Act 2011. Accountlng pollcles Current assets Current assets are stated at the lower of cost and net realisable value. Basis of preparation The accounts have been prepared under the historical cost accounting rules and are in accordance with applicable UK accounting standards and Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2005). Other accruals & prepayments Amounts are stated at the amounts becoming due or receivable. Going concern There are no material UnrtaIntIeS about the charity's ability to continue. Taxation The income and gains of the funds are exempt from taxation as they are applied for charitable purposes. Incoming resources Incoming resources from generated funds includes Voluntary Income {Donations), activities for generating funds (fundraising activities) and incoming reSoUrS from charitable activities (grant income). This income is recognised on an accruals basis. Disclosure exemptions The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented.
Families Fighting For Justice Notes to the Financial Statements (continued) Year ended 31 March 2024 Accounting policies (contlnued) Judgements and key sour¢•s 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. Fund accountlng The accounts include both unrestricted and restricted funds which are detailed in the Notes to the Accounts. 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.. income from donations or grants is recognised when there is evidence of entitlement to the gift, reIpt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. Resources expended All resources expended relate to the direct costs of running the charity including management and operational overheads. Tangible assets Capital expenditure > £200 is treated as a fixed asset and is written off over it's useful economic life in the following bases..
Families Fighting For Justice Notes to the Financial Statements (contlnued) Year ended 31 March 2024 Accountlng pollcies (contlnued) Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less ts residual value. over the useful economic life of that asset as follows.. Caravan Motor Vehicles Equipment Computer equipment Straight line over 20 years straight line over 10 years Straight line over 15 years Straight line over 3 years Impainnent 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 cash4Jenerating 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. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units. Financial instruments A financia5 asset or a financial liability is recognised only when the charity becomes a paty to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any lated transaction costs. 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 arnortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fairvalue, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Families Fighting For Justice Notes to the Financial Ststements (continued) Year ended 31 March 2024 Accounting policies fcontlnuedj Financial instruments (condnued) Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impaimient, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impaimient. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Donations and legacies Unrestricted Funds Restricted Total Funds Funds 2024 Donations Donations 8,385 1,258 9,643 Grants Grants 51,190 51,190 60,833 8,385 52,448 Unrestricted Funds Restricted Total Funds Funds 2023 Donatlons Donations 8,422 8,422 Grants Grants 66,728 66,728 75,150 8,422 66,728 Other trading activities Unrestricted Funds Restricted Total Funds Funds 2024 Activities for generating funds Charity Shop 4,697 536 11,388 5,233 11,388 16,621 4,697 11,924 10
Families Fighting For Justice Notes to the Financial Statements (contlnuod) Year ended 31 March 2024 Other trading activities (contlnuedj Unrestricted Funds Restricted Total Funds Funds 2023 Activities for generating funds Charity Shop 1,600 1,600 10,610 10,610 1,600 10,610 12,210 other In¢ome UnstriCted Total Funds Unrestricted Totsl Funds Funds 2024 Funds 2023 other income 150 150 Expenditure on charitable activities by fund type Unrestricted Funds Restricted Total Funds Funds 2024 Direct Charitable Activities Support costs 10,677 1,440 63,704 74,381 1,440 75,821 12,117 63,704 unStrICted Funds Restricted Total Funds Funds 2023 Direct Charitable Activities Support costs 19,402 1,200 69,041 88,443 1,200 20,602 69,041 89,643 Expenditure on charitable activities by activity type Activities undertaken directly Support Total funds costs 2024 Total fund 2023 Direct Charitable Activities Governance costs 74,381 74,381 1,440 75,821 88,443 1,200 1,440 74,381 1,440 89,643 Analysls of support costs Analysis of support costs activity 1 Total 2024 Totsl 2023 Governance costs 1,200 1,200 1,200 11
Families Fighting For Justice Notes to the Financial Statements (c¢>ntinuedJ Year ended 31 March 2024 10. Net Incomel(expenditure) Net incomel(expenditure) is stated after chargingl(crediting)- 2024 2023 Depreciation of tangible fixed assets 7,415 7,305 11. Indepondent examination fees 2024 2023 Fees payable to the independent examiner for.. Independent examination of the financial statements 1,200 1,200 12. Trustee remuneratlon and expensos No remuneration or other beneffts from employment with the charity or a related entity were received by the trustees. 13. Tangible fixed assets Plant and machinery Motor vehicles User defined asset Equipment Total Cost At 1 April 2023 Additions 43,295 16,000 20,848 8,000 449 88,143 449 At 31 March 2024 43,295 16,000 20,848 8,449 88,592 Depreciation At 1 April 2023 Charge for the year At 31 March 2024 4,115 2,165 3,900 1,600 4,690 1,537 3,681 2,113 16,386 7,415 23,801 6,280 5,500 6,227 5,794 Carrylng amount At 31 March 2024 37,015 10,500 12,100 14,621 16,158 2,655 4,319 64,791 At 31 March 2023 39,180 71,757 There were no material commitments at the period end. All fixed assets are used in the direct charitable activities of the organisation. 14. Debtors 2024 2023 Prepayments and accrued income 9,210 1,313 15. Credltors: amounts falling due within one year 2024 2023 Accruals and deferred income 1,300 1,300 12
Families Fighting For Justice Notes to the Financial Statements (continued) Year ended 31 March 2024 16. Analysls of charltable funds Unrestricted funds At 1 April 2023 At 31 March 2024 Income Expenditure Transfers General Fund 108,324 13,232 {12,117) (3,616) 105,823 At 1 April 2022 At 31 March 2023 Income Expenditure Transfers General Fund 117,904 10,022 (20,602) 1,000 108,324 Restricted funds At 1 April 2023 At 31 March 2024 Income Expenditure Transfers Restricted Funds 97,314 64,372 {83,704} 3,616 101,598 At 1 April 2022 At 31 March 2023 Income Expenditure Transfers Restricted Funds 90,017 77,338 (69,041) (1,000) 97,314 Restricted funds were given towards the core costs of Families Fighting for Justice. and O.L.L.Y. (Our Lost Love Years). 17. Analysis of net assets between funds Unrestricted Funds Restricted Total Funds Funds 2024 Tangible fixed assets Current assets Creditors less than 1 year Net assets 337 105,786 (300) 105.823 64,454 38,144 (1,000) 101,598 64,791 143,930 (1,300) 207,421 Unrestricted Funds Restricted Total Funds Funds 2023 Tangible fixed assets Current assets Creditors less than 1 year Net assets 1,100 108,524 (1,300) 108,324 70,657 26,657 71,757 135,181 {1,300) 205,638 97,314 18. Contingencies The charity did not have any contingent liabilities at 31 March 2024 (2023.. none) 13
Families Fighting For Justice Notes to the Financial Statements (contlnued) Year ended 31 March 2024 19. Related partles There were no material related paty transactions during the year which require disclosure. (2023.. None) 14
Families Fighting For Justice Management Information Year ended 31 March 2024 The following pages do not forni part of the financial statements. 15
Families Fighting For Justice Detailed Statement of Financial Activities Year ended 31 March 2024 2024 2023 Income and endowments Donations and legacies Donations Grants 9,643 51,190 60,833 8,422 66,728 75,150 Other trading activities Activities for generating funds Charity Shop 5,233 11,388 16,621 1,600 10,610 12,210 Other incom• Other income 150 Total income 77,604 87,360 Expenditure Expenditure on charitable activities Light and heat Repairs and maintenance Insurance Motor vehicle expenses Other motorltravel costs Legal and professional fees Telephone Other office costs Depreciation Sundry expenditure Project expenditure 18,595 569 598 7,521 4,088 1,440 1,537 6,036 7,415 1,942 26,080 75,821 21,152 1,602 520 6,558 2,050 1,200 1,120 7,434 7,305 123 40,579 89,643 Total expendlture 75,821 89,643 Net incomel(expenditure) 1,783 (2,283) 16
Families Fighting For Justice Notes to the Detailed Statement of Financial Activities Year ended 31 March 2024 2024 2023 Expendituro on charitable a¢tivities Direct Charitable Activities Activities undertaken directly Rent, rates, light & heat Repairs and maintenance Insurance Motor vehicle expenses Other motor, travel and subsistence Telephone Office & l.T. costs & equipment Depreciation Sundry expenditure Project expenditure 18,595 569 598 7,521 4,088 1,537 6,036 7,415 1,942 26,080 21,152 1,602 520 6,558 2,050 1,120 7,434 7,305 123 40,579 74,381 88,443 Governance costs Governance costs - accountancy fees 1,440 1.200 Expenditure on charitable activities 75,821 89,643 17