**ANNUAL REPORT AND ACCOUNTS 2020-2021**
2
3
## **Lines are straight, lines are safe, but lines are also constraining. Especially so if you are fid etier, clumsier** , **deeper or just different from your average child.**
It’s hard to stay focussed in class, when your mind is worrying about the millions of germs surrounding you and out to contaminate you. It’s difficult to join the playground banter if you feel self-conscious about getting the words out right, and it feels easier to huddle on the sides reading, if you know you’ll be picked last for the sports team.
At Children Ahead, we embrace those children and young people outside the lines. We help them find and shine the light on their inner strengths. We support them in reframing what they see as ‘weaknesses’ to just ‘differences’ and empower them to capitalise on these differences to become their very best selves.
Sara’s 11 and is experiencing anxiety and OCD. She says weekly psychotherapy sessions ‘helped me cope every day. I’ve learnt to train my mind to stop thinking about all the awful things that may happen and to live in the moment. I know I’m stronger than my thoughts and can control them. But the best thing is, that I can be kinder and give a listening ear to my friends who are having difficulties.’
We are pleased to present ‘Outside the lines’, our annual report and accounts for 2021, giving an overview of our work in supporting 623 children and young people with learning and emotional difficulties and their families through and beyond the effects of a lingering pandemic.
With requests for assistance consistently increasing, it is our funders’ and supporters’ generosity and vision that have given us the scope to be the dependable source of help for our growing beneficiary group.
## **Thank you for your support**
Chair
4
5
## **OUR MISSION**
To work jointly with families, schools and professionals to give children adequate support - early on
struggling Children have the opportunities, help and resources they need to reach their full potential
6
7
## ~~**OUR C**~~ **HARITABLE OBJECTIVES**
- To advance the education of children by providing and assisting in the provision of facilities, resources and therapies for education.
- To promote social inclusion for the public benefit by preventing children from becoming socially excluded, relieving the needs of those children who are socially excluded and assisting them to integrate into society.
## **OUR STRATEGIC AIMS**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
Children Ahead Limited is a registered charity and a company limited by guarantee.
The Trustees are responsible for governance of the organisation. Induction and training are provided for new trustees. None of the trustees have any beneficial interest in the charity.
- To support children with learning and emotional difficulties to achieve their personal best, by providing integrated interventions for their development
- To empower parents and families of children with learning and emotional difficulties to take an active role in their children’s education and health
- To give schools and teachers the skills and resources they need to identify, refer and support children with learning and emotional difficulties
- The trustees are satisfied that the services we deliver meet our charitable objectives and the public benefit and equalities guidance as defined in section 17 of the Charities Act 2011 and the Equality Act 2010.
8
9
## **Achievements and Performance**
138 609 212 121 152 children with parents of children with children with children sensory and children with emotional/ learning and with speech motor skills learning or mental health 25 cognitive and language difficulties emotional difficulties difficulties difficulties schools difficulties
10
11
## **How we help:**
We offer intensive one–to-one psychotherapy support, counselling, mentoring and emotional skills groups for children and young people, as well as an advice line for parents. Where whole-family support is needed, we provide systemic family therapy.
We tailor our support to help each young person face their individual challenge.
## **OUTCOMES:**
**At Children Ahead, as throughout the world, we are seeing mental health difficulties continually on the rise. Whatever the causes, what matters most is that there are more children needing help.**
**Early mental health difficulties are often chalked up to children’s personality, temperament or external circumstances, with parents reassuring themselves that ‘he or she will outgrow these shenanigans’.**
**However, with 75% of adult mental health issues starting before a child reaches their 18th birthday, timely and professional intervention is crucial to getting children on a pathway to lifelong health and wellbeing.**
- By accessing Children Ahead’s emotional wellbeing services, children and young people:
- Improve their self-esteem
- Develop their emotional wellbeing and resilience
- Increase their confidence and improve relationships
- Learn to overcome trauma and to manage anxiety in a healthy fashion
12
13
## **How we help:**
We offer a comprehensive occupational therapy service in our sensory gym that includes screening, assessments and individual occupational therapy sessions, as well as motor skills groups.
The focus during both group and individual sessions is to either to improve children and young people’s ability to function and perform everyday tasks or to help them self-regulate and cope with sensory stimuli so that they can learn and play without distraction.
## **Outcomes**
By accessing Children Ahead’s occupational therapy service, children and young people:
**Children need to be able to run, jump, cut, stick, write and play as they go about their day. Challenges with fine and gross motor skills and sensory processing problems affect children`s behavior, academic performance and social life as they struggle with performing daily activities.**
- Improve their independence
- Increase their concentration and focus
- Improve their planning and organisational skills
- Gain confidence and self esteem
- Increase their tolerance levels
- Improve their play skills
14
15
## **How we help:**
We offer a comprehensive speech and language therapy service that includes early screening, formal and informal assessments, and targeted individual speech and language therapy sessions, as well as social communication groups.
The focus is always on running super-fun and engaging sessions that help children and young people improve their real-time speech, language and communication skills beyond the therapy room.
## **Outcomes**
**1 in 10 children in every Hackney classroom has a speech, language or communication difficulty. Whether it is an expressive language problem, weakness with receptive language or articulation issues, not being able to communicate well seriously impedes children’s academic and social success. Feelings of frustration, anger and inadequacy often lead to isolation or behavioral trouble.**
By accessing Children Ahead’s speech and language therapy service, children and young people:
- Improve their ability to understand themselves, others and the world around them
- Increase their confidence and self assurance
- Develop their communication skills and ability to express their needs
- Improve their relationships
16
17
## **OUR OFFER INCLUDES:**
**We know that parents are the most important people in the lives of children and young people and we believe that parents have the ability to put their children on the path to success in life. We also know of the pain and isolation that often is parenting a child with learning, emotional or developmental difficulties.**
## **Resource lending library**
**Free helpline staffed by multi-disciplinary professionals offering advice and signposting**
## **Parenting training groups and workshops**
## **Parent peer support groups and forums**
**We are here to support, guide and simply hold parents’ hands as they navigate the parenting journey.**
We also encourage parents to come along to their children’s therapy sessions so they can incorporate activities within the comfort of their home and ensure progress with the child in between sessions.
_**The weekly support groups have made a huge difference in our lives. Connecting and sharing with other parents who are in the same boat as us has been not only validating and healing, we actually walked away with useful tips that we are implementing with good success. This has been much more positive than expected. Thank you.**_
R.B.
19
## **OUR OFFER INCLUDES:**
**Children spend most of their waking hours at school. Differentiated teaching and a school environment that is accepting and tailored to students’ different needs, ensures that children and young people have hope for their future.**
**With ever-growing numbers of students presenting with difficulties and Covid-19 impacting children’s educational, social and emotional development, school staff are stretched thin in trying to meet burgeoning need.**
**Training and workshops for school leaders and teaching staff on identifying and supporting developmental and emotional difficulties in a school environment**
**Guidance for Sencos on implement screening and assessment tools and case management**
**Support and guidance by professionals in setting up school sensory and speech and language rooms**
**We are here to help schools help children.**
_**Thank you so much for Debbie’s time this morning at our school. Her visits are greatly anticipated as her advice for managing students’ input is always on target and perfectly straddles the line between creativity and practicality.**_
## C.G. Senco
20
21
## **FINANCIAL REVIEW**
The Trustees are happy to report continued development and expansion which resulted in turnover increased to £986,033.
Securing funding to facilitate organisation running and growth has continued to be challenging after the initial surge of covid-emergency funds, and we are indebted to both our longstanding supporters who have stood behind us through the years, and the new funders who have enabled more recent service development and the upkeep of covid initiatives.
## **RISK MANAGEMENT**
The Trustees have identified and reviewed the major risks to which the charity is exposed. Both manual and automated checks are regularly invoked, particularly those relating to the operations and finance of the charity and safeguarding of its beneficiaries. The trustees are satisfied that these systems and procedures mitigate any perceived risks.
The year ended with a surplus of £36,313.
The Trustees gratefully acknowledge that the outstanding impact and achievement of the organisation and our ability to thrive and build through Covid-19 are largely due to the substantial and generous support of the following charitable trusts and foundation: The Big Lottery Fund, The City Bridge Trust, BBC Children in Need, The Maurice Wohl Charitable Foundation, Comic Relief, The Kirsh Foundation, East End Community Foundation, LB Hackney, Delapage Ltd, MIND, The Childhood Trust and other anonymous supporters and community donors.
## **RESERVES POLICY**
The trustees aim to hold free reserves at a level sufficient to protect services and ensure adequate cashflow for the organisation’s needs. The aspiration is for this to be at a level of at least 3 months (but no more than 12 months’) equivalent of the charity’s unrestricted operating costs. The Charity’s reserves have not yet reached that level; however, we note that at no time has there been a cashflow risk to the organisation. As at 31st July 2021 the organisation’s reserves have risen to £164,754.
## **PUBLIC BENEFIT**
The Trustees confirm their compliance with the duty to have due regard to the Public Benefit guidance published by the Charity Commission as well as the Equality Act 2010 when reveiewing the Charity’s aims and objectives and in planning future activities.
22
23
## **RESPONSIBILITIES OF THE TRUSTEES**
The Trustees (who are also directors for the purposes of company law) are responsible for preparing the Trustees’ Annual 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:
-select suitable accounting policies and then apply them consistently;
## **SMALL COMPANY PROVISIONS**
This report has been prepared in accordance with the provisions applicable to companies entitled to small companies exemption.
## **APPROVAL**
This report was approved by the trustees on 18h May 2022 and signed on their behalf by:
-observe the methods and principles in the applicable Charities SORP;
-make judgments and accounting estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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:so far as they are aware, there is no relevant audit information of which the charity’s auditor is unaware; andthey have taken all steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that the charity’s auditor is aware of that information. The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies Act 2006.
24
25
## **Independent Auditor’s Report to the Members of Children Ahead Limited Year ended 31 July 2021**
## **Opinion**
We have audited the financial statements of Children Ahead Limited (the ‘charity’) for the year ended 31 July 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:
- give a true and fair view of the state of the charity’s affairs as at 31 July 2021 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **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 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.
## **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.
## **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.
26
27
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
the information given in the trustees’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the trustees’ report has been prepared in accordance with applicable legal requirements.
## **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:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees’ remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the directors’ report and from the requirement to prepare a strategic report.
## **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. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
- We obtained an understanding of the legal and regulatory frameworks that are applicable to the charity through discussion with the trustees and identified financial reporting legislation and charity legislation as being most significant to these financial statements.
- We communicated these identified frameworks amongst our audit team and remained alert to any indications of non-compliance throughout the audit. We ensured that the engagement team had sufficient competence and capability to identify or recognise non-compliance with the laws and regulations.
- We discussed with the trustees and senior management the policies and procedures regarding compliance with these legal and regulatory frameworks.
- We assessed the susceptibility of the charity’s financial statements to material misstatement due to non-compliance with legal and regulatory frameworks, including how fraud might occur, by enquiry with the trustees during the planning and finalisation phases stages of our audit. The susceptibility to such material misstatement was determined to be low.
28
29
Based on this understanding we designed our audit procedures to identify non-compliance with the identified legal and regulatory frameworks, which were part of our procedures on the related financial statement items. Our procedures included reviewing the company’s internal controls
- policies and procedures, reviewing the minutes of board meetings and correspondence with regulatory bodies including HMRC, testing transactions outside the normal course of the business and journal entries, and discussions with the trustees and senior management.
As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:
- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
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.
David Goldberg (Senior Statutory Auditor)
For and on behalf of
- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control.
- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees.
## Cohen Arnold
Chartered accountants & statutory auditor New Burlington House 1075 Finchley Rooad London NW11 0PU
- 23 May 2022
- Conclude on the appropriateness of the trustees’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charity to cease to continue as a going concern.
- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that
30
31
## _STATEMENT OF FINANCIAL ACTIVITIES_
## _FOR THE YEAR ENDED 31 JULY 2021_
(Incorporating the income and expenditure account)
|Notes
**INCOME FROM**
**Donations and Legacies**
**Charitable Activities**
2
Children’s Intervention
Schools Support & Training
Wohl Parents Resource Centre
**Total income**
**EXPENDITURE ON**
3
**Raising Funds**
**Charitable Activities**
Childrens Intervention
Schools Support & Training
Wohl Parents Resource Centre
**Total Expenditure**
**Net income for the year**
4
**Reconciliation of Funds**
**Total funds brought forward**
**Total funds carried forward**|**Unrestricted**
**funds**
**Restricted**
**Funds**
**Total Funds**
**2021**
Unrestricted
funds
Restricted
Funds
Total Funds
2020
**£**
**£**
**£**
£
£
£|
|---|---|
||**117,032**
**117,032**
183,898
183,898
**423,785**
**354,086**
**777,871**
313,561
237,131
550,692
**50,830**
**50,830**
49,668
49,668
**13,300**
**27,000**
**40,300**
16,305
27,857
44,162|
||**604,947**
**381,086**
**986,033**
563,432
264,988
828,420|
||**17,183**
**17,183**
15,910
15,910
**386,248**
**354,086**
**740,334**
380,678
237,131
617,809
**95,800**
**95,800**
80,106
80,106
**69,403**
**27,000**
**96,403**
60,141
27,857
87,998|
||**568,634**
**381,086**
**949,720**
536,835
264,988
801,823|
||**36,313**
**36,313**
26,597
26,597
**128,441**
**128,441**
101,844
101,844|
||**164,754**
**164,754**
128,441
128,441|
The statement of financial activities includes all gains and losses recognized in the year.
All income and expenditure derive from continuing activities.
The notes on pages 34 to 43 form part of these financial statements
32
33
## _BALANCE SHEET_
## _AS AT 31 JULY 2021_
|**Notes**
**£**
**FIXED ASSETS**
Tangible assets
**7**
**CURRENT ASSETS**
Debtors
**8**
Cash at bank and in hand
**LIABILITIES**
Creditors: amounts falling due within one year
**9**
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**FUNDS**
Restricted income funds
Unrestricted income funds
**10**
**Total Charity Funds**|**2021**
**2021**
**£**
**£**
**13,271**
**98,557**
**177,795**
**276,352**
**(124,869)**
**151,483**
**164,754**
**164,754**
**164,754**
**164,754**|2020
2020
£
£
19,393
58,949
103,172
162,121
(53,073)
109,048
128,441
128,441
128,441
128,441|
|---|---|---|
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 18 May 2022, and are signed on behalf of the board by:
## _STATEMENT OF CASH FLOWS_
## _FOR THE YEAR ENDED 31 JULY 2021_
|**CASH FLOWS FROM OPERATING ACTIVITIES**
Net income
_Adjustments for_:
Depreciation of tangible fxed assets
_Changes in:_
Trade and other debtors
Trade and other creditors
Cash generated from operations
Net cash from operating activities
**CASH FLOWS FROM INVESTING ACTIVITIES**
Purchase of tangible fxed assets
Net cash used in investing activities
**NET INCREASE IN CASH AND CASH EQUIVALENTS**
**CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR**
**CASH AND CASH EQUIVALENTS AT END OF YEAR**|**2021**
**£**
**36,313**
**10,907**
**(39,608)**
**71,796**|2020
£
26,597
12,405
41,561
10,949|
|---|---|---|
||**79,408**|91,512|
||**79,408**|91,512|
||**(4,785)**|(10,078)|
||**(4,785)**|(10,078)|
||**74,623**
**103,172**|81,434
21,738|
||**177,795**|103,172|
Mr S Spitzer
Director - Trustee
The notes on pages 34 to 43 form part of these financial statements
34
35
## _NOTES TO THE FINANCIAL STATEMENTS_ _**YEAR ENDED 31 JULY 2021**_
## _1. Accounting policies_
## **Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - and the Companies Act 2006.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.
The financial statements are prepared in Sterling, which is the functional currency of the entity.
## **Public Benefit entity**
The charitable company meets the definition of a public benefit entity under FRS 102.
## **Going Concern**
The trustees consider that there are no material uncertainties about the charitable company’s ability to continue as a going concern.
## **Fund accounting**
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.
Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.
## **Expenditure**
Expenditure is recognised once there is a legal constructive obligation to make payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Expenditure is classified under the following headings:
- Costs of raising funds relate to the costs incurred by the charity in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose.
- Expenditure on charitable activities includes the costs of activities and services undertaken to further the purposes of the charity and their associated support costs.
- Other expenditure represents those items not falling into any other heading.
## **Allocation of support costs**
## **Judgements and key sources of uncertainty**
The trustees do not consider that there are any judgements and key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.
Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function (support costs), is apportioned on the following basis which are an estimate, based on the use by each activity of staff time or other overhead costs, of the amount attributable to each activity.
## **Income**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.
Income from grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.
Childrens Intervention 53% School Support and Training 11% Wohl Parents Resource Centre 25% Support Costs 11%
Support and governance costs are re-allocated to each of the activities on the following basis which is an estimate, based on staff, of the amount attributable to each activity.
Childrens intervention 60% School Support and Training 16% Wohl Parents Resource Centre 24%
36
37
## _2. Income from Charitable Activities_
Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.
A detailed breakdown of support costs and their allocation to each activity is provided in note 3.
## **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.
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments.
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.
## **Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
## **Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **Fixed assets**
All fixed assets are initially recorded at cost.
## **Depreciation**
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life at a rate which the trustees assume to be most appropriate.
|**Children’s Intervention**
Grants receivable
Awards for All
BBC Children in Need
Coronavirus Job Retention Scheme
City and Hackney CCG
City Bridge Trust including LCRF
Comic Relief
East End Community Foundation including LCRF
London Borough of Hackney
Big Lottery Fund - Reaching Communities
The Kirsh Foundation
The Maurice Wohl Charitable Foundation
MIND
Delapage Ltd
Smaller Grants
User contributions
**Wohl Parents Resource Centre**
Big Lottery Fund - Reaching Communities
MIND
Comic Relief
Coronavirus Job Retention Scheme
East End Community Foundation
User Contributions
**Schools Support and Training**
Comic Relief
Coronavirus Job Retention Scheme
Delapage Ltd
User Contributions|Unrestricted
Funds
Restricted
Funds
Total
2021
Total
2020
£
£
£
£
10,000
55,600
55,600
39,100
44,496
44,496
40,704
32,018
32,018
27,259
68,500
68500
12,500
38,920
38,920
19,460
14,800
14,800
20,000
20,000
20,000
38,076
38,076
63,801
15,000
15,000
15,000
37,500
37,500
60,000
10,500
10,500
10,000
55,000
55,000
20,190
20,190
7,270
327,271
327,271
225,598|
|---|---|
||423,785
354,086
777,871
550,692|
||7,800
7,800
13,107
10,000
10,000
10,000
4,000
4,000
2,000
8,090
8,090
7,401
5,200
5,200
5,210
5,210
8,904|
||13,300
27,000
40,300
41,412|
||2,100
2,100
1,050
14,832
14,832
13,568
27,193
27,193
6,705
6,705
35,050|
||21,537
29,293
50,830
49,668|
||458,622
410,379
869,001
641,772|
38
39
## _3. ANALYSIS OF EXPENDITURE_
|**Direct Expenditure**
Staf Costs
Premises Costs
Ofce Running Costs
Therapy Equipment
Publicity
Training & Events
Legal and Professional Fees
Accountancy & Audit Fees
Other Expenses
Depreciation
Total Expenditure (by cost centre)
Staf Costs
Premises Costs
Ofce Running Costs
Publicity
Legal and Professional Fees
Other Expenses
Depreciation
**Governance Costs**|**Raising funds**
**Children’s**
**Intervention**
**Wohl**
**Parent**
**Resource**
**Centre**
**Schools**
**Support &**
**Training**
**Governance**
**Support**
**Costs**
**2021**
**2020**
12,204
611,457
29,857
27,566
166
37,965
719,215
620,246
2,821
49,855
20,694
10,597
10,097
94,064
79,141
1,041
18,521
8,303
4,316
7,194
39,375
25,560
7,620
371
7,991
5,314
275
2,218
1,131
471
416
4,511
7,742
12,206
40,282
52,488
41,096
252
4,452
1,848
923
938
8,413
2,718
5,400
5,400
4,800
221
3,900
1,680
751
804
7,356
2,801
369
4,255
5,090
747
446
10,907
12,405|
|---|---|
||17,183
702,278
81,180
85,653
5,566
57,860
949,720
801,823|
||22,779
9,112
6,074
(37,965)
6,058
2,423
1,616
(10,097)
4,316
1,727
1,151
(7,194)
250
100
66
(416)
563
225
150
(938)
482
193
129
(804)
268
107
71
(446)
3,340
1,336
890
(5,566)|
|**Total support costs**|38,056
15,223
10,147|
|Total resources expended (including
support costs)|
17,183
740,334
96,403
95,800
949,720
801,823|
40
41
## _4. Net income for the year_
|**2021**
This is stated after charging:
**£**
Depreciation
**10,907**
_5. Examination Fees_
**2021**
Fees payable for
**£**
Independent Examination of the fnancial statements
Audit of the fnancial statements
**5,400**
**5,400**
_6. Staf costs and emoluments_
**2021**
Total staf costs were as follows:
**£**
Wages and salaries
**215,437**
Sessional staf
**522,232**
Recruitment and training
**2,530**
**740,199**
No employee received remuneration of more than £60,000 during the year (2020 - Nil).
The average number of employees during the year was as follows:
**2021**
**No.**
Full time employees
**3**
Part time employees
**17**
**20**|**2021**
**£**|2020
£|
|---|---|---|
||**10,907**|12,405|
||**2021**
**£**
**5,400**|2020
£
4800|
||**5,400**|4800|
||**2021**
**£**
**215,437**
**522,232**
**2,530**|2020
£
214,513
403,146
2,588|
||**740,199**|620,247|
|||2020
No.
3
17|
||**20**|20|
No trustees received any remuneration during the period. The charity did not meet any individual expenses incurred by the trustees for services provided to the charity.
## **Key management personnel**
## _7. Tangible fixed assets_
|||||
|---|---|---|---|
|**COST**
At 1 August 2020
Additions
At 31 July 2021
**DEPRECIATION**
At 1 August 2020
Charge for the year
At 31 July 2021
**NET BOOK VALUE**
At 31 July 2021
At 31 July 2020
_8. Debtors_
Accrued income
Accounts receivable
_9. Creditors: Amounts_
_one year_
Trade creditors
Taxation and social security
Credit Card
Deferred Income
Accruals|**Equipment**
**£**
**10,947**
**1,389**|**Furniture**
**£**
**58,981**
**3,396**|Total
£
69,928
4,785|
||**12,336**|**62,377**|74,713|
||**9,443**
**1,556**|**41,092**
**9,351**|50,535
10,907|
||**10,999**|**50,443**|61,442|
||**1,337**|**11,934**|13,271|
||**1,504**|**17,889**|19,393|
||_falling_|**2021**
**£**
**4280**
**94,277**|2020
£
(7,054)
66,003|
|||**98,557**|58,949|
|||_due within_
**2021**
**£**
2020
£
**64,598**
43,376
**(4,101)**
3,961
**872**
936
**57,500**
6,000
4,800||
|||124,869
53,073||
Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total remuneration paid to key management personnel for services provided to the charity was £73,940 (2020: 76,517)
42
43
## _10. Unrestricted income funds_
|Unrestricted income funds (Current Year
Unrestricted income funds (Prior Year)
Restricted income funds (Current Year)
Restricted income funds (Prior Year)|**Balance at**
**1 Aug**
**2020**
**Income**
**Expenditure**
**Balance at**
**31 July**
**2021**
**£**
**£**
**£**
**£**
128,441
604,947
568,634
164,754|
|---|---|
||Balance at
1 Aug
2019
Income
Expenditure
Balance at
31 July
2020
£
£
£
£
101,844
563,432
536,835
128,441|
||**Balance at**
**1 Aug**
**2020**
**Income**
**Expenditure**
**Balance at**
**31 July**
**2021**
**£**
**£**
**£**
**£**
381,086
381,086|
||Balance at
1 Aug
2019
Income
Expenditure
Balance at
31 July
2020
£
£
£
264,988
264,988|
## _12. Company Limited by guarantee_
Every Member of the Charity has undertaken to pay such an amount as may be required not exceeding £1 towards the Charity’s assets if the Charity should be wound up.
## _13. Related Party Transactions_
No transactions with related parties were undertaken such as are required to be disclosed under FRS102.
## _11. Analysis of net assets between funds_
|Analysis of net assets between funds (Current
Year)
Tangible fxed assets
Current assets
Creditors less than 1 year
Net assets
Analysis of net assets between funds (Prior Year)
Tangible fxed assets
Current assets
Creditors less than 1 year
Net assets|**Unrestricted**
**Funds**
**£**
**Total Funds**
**2021**
**£**
13,271
13,271
276,352
276,352
(124,869)
(124,869)|
|---|---|
||164,754
164,754|
||Unrestricted
Funds
Total Funds
2020
£
£
19,393
19,393
162,121
162,121
(53,073)
(53,073)|
||128,441
128,441|
## **Administrative information:**
**Registered Charity Name:** Children Ahead Limited
**Registered Charity Number:** 1138140
**Company Registration Number:** 7303421
Lower Ground Floor **Registered Office Address:** 91-93 Stamford Hill London N16 6RS
Mr Jehudah Baumgarten **Trustees:** Mr Israel Kahan Mr Ahron Klein Mr Samuel Spitzer
**Auditors:** Cohen Arnold
New Burlington House 1075 Finchley Road London NW11 0PU
**Bankers:** Barclays Bank PLC North Herts GRP 2
5 - 6 High Street Hitchin Herts. SG5 1BJ