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2023-07-29-accounts

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T U N I N G in annual report and accounts 2022-2023

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CHAIR’s STATEMENT

The world is a noisy place, getting ever louder. Finding one’s voice is a challenge, more so when you’re a child struggling with developmental, learning or emotional difficulties.

Tuning in is built into our process, which begins with a screening and then a comprehensive assessment for each child, to firstly understand their history and context, and to then identify the issues they are struggling with. We work closely with both parents and schools to ensure the help we are offering adds value and complements the child’s existing support frameworks and to maximise outcomes across home and school.

Rikki, aged 10, had been tutored at school since forever, with her classroom contributions and written assignments consistently below age-level. She was not seeing much progress however, and everyone was frustrated. After being referred to and evaluated at Children Ahead, it was recognised that she was actually very bright, and her issue was an expressive language problem which was resulting in poor academic performance. After two blocks of speech and language therapy, Rikki was a different child; she started actively participating in class and excelled in her written work. ‘It’s like a barrier was removed and we’re seeing the real Rikki’, her parents share. ‘I finally found my voice’, Rikki says gratefully.ays.

I want to extend my deep gratitude to our dedicated staff, volunteers, donors, and partners who have stood by us on this journey. Your unwavering support enables us to make a real difference in the lives of children and families every day.

As we look ahead, our resolve to fine-tune our support for these remarkable children has never been stronger. We will continue to listen attentively, amplifying the voices of these incredible children, and creating a world where every child has the opportunity to shine.

S. Spitzer

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MISSION

to support children with learning difficulties and mental health issues and their families, to live fulfilling, independent and successful lives.

Vision

To provide tailored support to children and families at an early stage and ensure that they have the necessary skills to face the future with confidence.

OUR CHARITABLE OBJECTIVES

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

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 Equalities Act 2010.

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S e r v i c e s

MENTAL HEALTH

Living with an emotional or mental health challenge can feel hopeless; like trying to play with an out of tune instrument when everyone else is in perfect sync.

Whether it’s trauma, anxiety, behavioural challenges or low self-esteem, with appropriate and timely support, there is hope for each child.

How we help:

CLINICAL SUPPORT:

We offer children and families art/play/music psychotherapy sessions, individually and in groups.

EARLY INTERVENTION:

We offer weekly one-to-one mentoring sessions for vulnerable children.

We run a free advice-line where parents and young people can consult with mental health clinicians and get guidance and sign-posting to appropriate services.

“Even before my son started play therapy, the therapist was so empowering, completely removing that feeling of despair.”

OUTCOMES:

� ability to regulate emotions � self-esteem and happiness levels

Mrs R.G

� resilience

� ability to engage in healthy relationships

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S e r v i c e s

Speech and Language therapy

Speech, language and communication problems such as stammering, expressive and receptive language issues and difficulties with non-verbal communication are at the root of many children’s challenges in the classroom or on the social scene.

The right intervention can help children unleash the power and beauty of effective communication.

OUTCOMES:

� vocabulary

� receptive language to access curriculum

How we help:

“It’s not just that I’m able to join conversations during break time and class discussions. It’s that I’ve become a different person since working with Shana every week. And in a good way. I know who I am and I know what I’m good at.” Miriam, 11.

We offer individual speech and language therapy sessions or sessions with group individual targets for each child.

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S e r v i c e s

Occupational therapy

Whilst it may seem simple, there are numerous, overlapping skills required to successfully get through a day at school, even at the young age of 6.

Where a child is out of sync, it is often a challenge with motor planning, sensory integration, working memory, sequencing or executive functioning at play.

OUTCOMES:

� core and pelvic stability � fine and gross motor skills � organisational skills

� independence in everyday tasks � sensory processing resulting in improved self-regulation

“We did a load of exercises and funnily enough I can now put together old information with new stuff we’ve learnt. It’s like my brain has been rewired – awesome!” Pinny, 7.

Occupational therapy can help children develop the disparate skills required for effective functioning.

How we help:

We offer individual occupational therapy or physiotherapy sessions, as well as motor skills group sessions, with individual targets for each child.

Children Ahead clinicians also focus on developing learning and cognitive skills, within a child’s targeted therapy programme.

ALTERNATIVE THERAPIES

There are some children who just don’t fit in. It is often hard to pin down the exact issue they struggle with, but they tend to either act out or withdraw and generally suffer from low selfesteem and self-confidence.

They likely tried many interventions unsuccessfully. They need a positive boost!

Therapeutic singing groups

In groups of 10, led by 2 psychotherapists – a musician and voice trainer - children learn how to sing and how to regulate their breathing in order to maximise their voices. As a group they evaluate the precision of the vocals they are producing.

OUTCOMES:

Therapeutic chess groups

Our chess champion, who is a qualified chess instructor, teaches pairs of children how to play chess with strategies for success.

OUTCOMES:

� ability to take turns and lose fairly

� social abilities

� self-regulation

� ability to follow instructions

� happiness

Workshops

Parent Support Service

We see the vital role parents play in being involved in their children’s emotional and developmental journeys.

We invite parents to come along with their children to therapy so they can incorporate activities within the comfort of their home and ensure progress in between sessions.

Our specific workshops on different difficulties that children experience, not only builds parental awareness of the child’s difficulty but also provide a peer support network of other parents facing similar situations. Parents gain validation, encouragement and fresh tools to support their children and themselves.

Advice-line

Our free advice-line gives parents a 20 minute phone-session with a clinician or specialist teacher. For those anxious about reaching out for support, this is a safe first step towards accessing the help they need. Clinicians will listen to the presenting problem and will offer some advice for practical strategies to try at home, and where appropriate, signpost and refer them for further help.

ASD support

We offer an interactive parent forum for parents of children on the autistic spectrum. Parents gain skills, understanding and peer support on a weekly basis. A qualified counsellor runs a virtual course to guide parents on how to balance understanding and managing their autistic child, his/her siblings and caring for themselves.

Achievement and Performance

FINANCIAL REVIEW

The Trustees are happy to report continued development and expansion which resulted in turnover increased to £1,237,483. Securing funding to facilitate organisation running and growth has continued to be challenging during the cost of living crisis, 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.

The year ended with a surplus of £5,414.

The Trustees gratefully acknowledge that the outstanding impact and achievement of the organisation are largely due to the substantial and generous support of the following charitable trusts and foundation: BA Better World Community Fund, The City Bridge Trust, BBC Children in Need, Compass Wellbeing CIC, Delapage Ltd, Family Action, The Maurice Wohl Charitable Foundation, Comic Relief, The Kirsh Foundation, LB Hackney, The Childhood Trust, The National Lottery Community Fund, The Edward Gostling Foundation, The Henry Smith Foundation, The Lewin Trust, The Merchant Taylors’ Foundation, The Philip Oppenheimer Foundation 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 2023 the organisation’s reserves have risen to £177,933.

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 Equalities Act 2010 when reviewing the Charity’s aims and objectives and in planning future activities.

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.

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:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

AUDITOR

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

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

SMALL COMPANY PROVISIONS

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

APPROVAL

This report was approved by the trustees on 10 April 2024 and signed on their behalf by:

Mr S Spitzer

Director - Trustee

Independent Auditor’s Report to the Members of Children Ahead Limited Year Ended 31st July 23 Opinion

We have audited the financial statements of Children Ahead Limited (the ‘charity’) for the year ended 31 July 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 financial statements:

Other information

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

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

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

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

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.

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:

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

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:

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

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

Cohen Arnold Chartered accountants & statutory auditor New Burlington House 1075 Finchley Road London NW11 0PU

11 April 2024

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2023 (Incorporating the income and expenditure account)

Notes
INCOME FROM
Donations and Legacies
2
Charitable Activities
3
Children’s Intervention
Schools Support & Training
Wohl Parents Resource Centre
Total income
EXPENDITURE ON
4
Raising Funds
Charitable Activities
Children’s Intervention
Schools Support & Training
Wohl Parents Resource Centre
Total Expenditure
Net income for the year
5
Reconciliation of Funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
£
Restricted
Funds
£
Total Funds
2023
£
Unrestricted
funds
£
Restricted
Funds
£
Total Funds
2022
£
314,660
314,660
285,087
285,087
424,189
426,489
850,678
446,735
303,789
750,524
22,225
20,155
42,380
2,073
98,763
100,836
14,093
15,672
29,765
18,760
17,030
35,790
775,167
462,316
1,237,483
752,655
419,582
1,172,237
21,491
21,491
20,698
20,698
523,459
426,489
949,948
594,003
303,789
897,792
117,135
21,054
138,189
37,736
97,864
135,600
106,769
15,672
122,441
99,352
17,030
116,382
768,854
463,215
1,232,069
751,789
418,683
1,170,472
6,313
(899)
5,414
866
899
1,765
165,620
899
166,519
164,754
164,754
171,933
171,933
165,620
899
166,519

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 30 to 39 form part of these financial statements

BALANCE SHEET AS AT 31 JULY 2023

2023
£
FIXED ASSETS
Tangible assets
8
CURRENT ASSETS
Debtors
9
172,942
Cash at bank and in hand
47,827
220,769
Liabilities
Creditors: amounts falling due within one year
10
(88,008)
Net current assets
Total assets less current liabilities
Net assets
FUNDS
Restricted income funds
11
Unrestricted income funds
Total Charity Funds
Notes		 2023
£
FIXED ASSETS
Tangible assets
8
CURRENT ASSETS
Debtors
9
172,942
Cash at bank and in hand
47,827
220,769
Liabilities
Creditors: amounts falling due within one year
10
(88,008)
Net current assets
Total assets less current liabilities
Net assets
FUNDS
Restricted income funds
11
Unrestricted income funds
Total Charity Funds
Notes		 2023
£		 2022
£		 2022
£
172,942
47,827		 39,172

132,761		 169,254
38,354		 29,649
136,870
220,769 207,608
**(88,008) ** (70,738)
171,933 166,519
171,933 166,519
171,933 899
165,620
171,933 166,519

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 10 April 2024, and are signed on behalf of the board by:

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 JULY 2023

CASH FLOWS FROM OPERATING ACTIVITIES
Net income
Adjustments for:
Depreciation of tangible fixed 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 fixed 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		 2023
£		 2022
£
5,414
19,888
(3,688)
17,270		 1,765
13,831
(70,697)
(54,131)
38,884 (109,233)
38,884
(109,233)
(29,411) (30,208)
(29,411) (30,208)
9,473
38,354		 (139,441)
177,795
47,827 38,354

Mr S Spitzer Director - Trustee

The notes on pages 30 to 39 form part of these financial statements

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 JULY 2023

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) (Charities SORP 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.

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:

Going Concern

The trustees consider that there are no material uncertainties about the charitable company’sability to continue as a going concern.

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.

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.

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.

Allocation of support costs

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.

Children’s 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.

Children’s intervention 60% School Support and Training 16% Wohl Parents Resource Centre 24%

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.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

3. Income from Charitable Activities

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 of that asset as follows:

Equipment - over 3 years

Furniture - over 5 years

2. Donations and Legacies

Donations
General donations		 2023
£		 2022
£
314,660 285,087
314,660 285,087
Grants receivable
Children’s Intervention
Awards for All
BA Better World Community Fund
BBC Children in Need
Cheshire community foundation
City Bridge Trust
Clothworkers Ltd
Comic Relief
Compass Wellbeing CIC
Coronavirus Job Retention Scheme
Family Action
London Borough of Hackney
Julia and Hans Rausing Trust via The Big Give
NHS North East London ICB
Peoples postcode trust
The Cherry Foundation
The Childhood Trust via The Big Give
The Edward Gostling Foundation
The Expat Foundation
The Henry Smith Foundation
The Kirsh Foundation
The Lewin Trust
The Maurice Wohl Charitable Foundation
The Merchant Taylors’ Foundation
The Philip Oppenheimer Foundation
Smaller Grants
User contributions
Wohl Parents Resource Centre
Awards for All
Comic Relief
Coronavirus Job Retention Scheme
Sport England Consortium
The Screwfix Foundation
User Contributions
Schools Support and Training
Comic Relief
Delapage Ltd
User Contributions		 Unrestricted
Funds
£
Restricted
Funds
£
Total 2023
£
Total 2022
£
10,000
10,000
15,310
15,310
26,100
26,100
25,600
3,120
55,696
55,696
50,000
9,800
10,444
10,444
30,990
49,608
49,608
4,280
25,000
25,000
20,000
20,000
20,000
10,000
55,345
55,345
9,790
6,000
45,000
45,000
10,000
10,000
10,000
6,500
25,000
25,000
15,000
15,000
20,000
17,675
17,675
87,500
87,500
75,000
3,000
3,000
6,000
6,000
25,156
25,156
46,989
348,844
348,844
422,455
424,189
426,489
850,678
750,524
10,000
2,612
2,612
3,000
3,369
8,060
8,060
4,030
5,000
5,000
14,093
14,093
15,391
14,093
15,672
29,765
35,790
1,575
20,155
20,155
97,188
22,225
22,225
2,073
22,225
20,155
42,380
100,836
460,507
462,316
922,823
887,150

4. Analysis of Expenditure

Direct Expenditure
Staff Costs
Premises Costs
Office Running Costs
Therapy Equipment
Publicity
Training & Events
Legal and Professional Fees
Accountancy & Audit Fees
Other Expenses
Depreciation
Total Expenditure (by cost centre)
Staff Costs
Premises Costs
Office Running Costs
Publicity
Legal and Professional Fees
Other Expenses
Depreciation
Governance Costs
Total support costs
Total resources expended
(including support costs)		 Raising funds
£
Children’s
Intervention
£
Wohl Parent
Resource
Centre
£
Schools
Support &
Training
£
Governance
£
Support Costs
£
2023
£
2022
£
9,392
805,242
48,997
28,513
164
29,426
921,734
921,568
3,166
56,535
22,687
11,375
11,376
105,139
77,828
3,909
19,156
7,904
4,197
8,488
43,654
38,496
5,872
382
6,254
7,889
3,733
4,936
1,103
974
631
11,377
11,978
20,037
80,053
100,090
81,245
120
355
147
74
522
1,218
5,273
6,000
6,000
6,000
566
8,824
3,666
1,931
1,728
16,715
6,364
605
13,207
3,192
1,521
1,363
19,888
13,831
21,491
914,127
108,115
128,638
6,164
53,534
1,232,069
1,170,472
17,656
7,062
4,708
(29,426)
6,826
2,730
1,820
(11,376)
5,093
2,037
1,358
(8,488)
379
151
101
(631)
313
125
84
(522)
1,037
415
276
(1728)
818
327
218
(1,363)
3,699
1,479
986
(6,164)
35,821
14,326
9,551
21,491
949,948
122,441
138,189
1,232,069
1,170,472

5. Net income for the year

This is stated after charging:
Depreciation
Employer’s Pension contributions
6. Audit Fees
Fees payable for
Audit of the financial statements		 2023
2022
£
£
19,888
13,831
477
714
20,365
14,545
2023
2022
£
£
6,000
6,000

7. Staff costs and emoluments

Total staff costs were as follows:
Wages and salaries
Employer’s Pension contributions
Sessional staff
Recruitment and training		 2023
2022
£
£
277,733
321,494
477
714
642,862
598,594
662
766
921,734
921,568

8. Tangible fixed assets

COST
At 1 August 2022
Additions
At 31 July 2023
DEPRECIATION
At 1 August 2022
Charge for the year
At 31 July 2023
NET BOOK VALUE
At 31 July 2023
At 31 July 2022		 Equipment
£		 Furniture
£		 Total
£
23,651
19,450		 81,271
9,961		 104,922
29,411
43,101 91,232 134,333
15,645
10,718		 59,628
9,170		 75,273
19,888
26,363 68,798 95,161
16,738 22,434 39,172
8,006 21,643 29,649

9. Debtors

9. Debtors
Accrued Income
Prepayments
Trade debtors		 2023
£		 2022
£
76,912
13,646
82,384		 63,883
105,371
172,942 169,254

No employee received remuneration of more than £60,000 during the year (2019 - Nil).

The average number of employees during the year was as follows:

Full time employees
Part time employees		 2023
2022
No.
No.
5
5
26
28
31
33

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

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 £66,943 (2022: £96,563)

10. Creditors: Amounts falling due within one year

Trade creditors
Taxation and social security
Credit Card
Deferred Income
Accruals		 2023
£		 2022
£
53,994
2,695
319
25,000
6,000		 20,894
5,614
730
37,500
6,000
88,008 70,738

11. Unrestricted/Restricted income funds

Balance at
1 Aug 2022
£
Income
£		 Expenditure
£		 Balance at
31 July 2023
£
165,620 775,167 768,854 171,933
Balance at 1
Aug 2021
£
Income
£		 Expenditure
£		 Balance at 31
July 2022
£
164,754 752,655 751,789 165,620
Balance at 1
Aug 2022
£
Income
£		 Expenditure
£		 Balance at 31
July 2023
£
899 462,316 463,215
Balance at 1
Aug 2021
£
Income
£		 Expenditure
£		 Balance at 31
July 2022
£
419,582 418,683 899

Unrestricted income funds (Current Year)

Unrestricted income funds (Prior Year)

Restricted income funds (Current Year)

Restricted income funds (Prior Year)

13. 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.

14. Operating Lease Commitments

14. Operating Lease Commitments
The total minimum lease payments under non- cancellable operating
leases are as follows:
Not later than 1 year
Later than 1 year and not later than 5 years
2023
£
2022
£
81,875
80,469
218,333
300,208
300,208
380,677

15. Related Party Transactions

No transactions with related parties were undertaken such as are required to be disclosed.

12. Analysis of net assets between funds.


Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
Analysis of net assets between funds (Current Year)
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
Analysis of net assets between funds (Current Year)		 Unrestricted
Funds
£
Restricted
Funds
£
Total Funds
2023
£
39,172
220,769
(88,008)		 39,172
220,769
(88,008)
171,933 171,933
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
Analysis of net assets between funds (Prior Year)		 Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
Analysis of net assets between funds (Prior Year)		 Unrestricted
Funds
£
Restricted
Funds
£
Total Funds
2022
£
29,649
206,709
(70,738)		 899 29,649
207,608
(70,738)
165,620 899 166,519

Legal and administrative information

Registered Charity Name: Children Ahead Ltd Registered Charity Number: 1138140 Company Registration Number: 7303421

Registered Office Address:

Lower Ground Floor 91-93 Stamford Hill London N16 5TP

Trustees: Mr Jehudah Baumgarten Mrs Esther Issacharoff Mr Israel Kahan Mr Ahron Klein Mr Samuel Spitzer

Auditors: Cohen Arnold New Burlington House 1075 Finchley Road London NW11 0PU

Solicitors:

Rook Irwin Sweeney 107 111 Fleet Street London, EC4A 2AB

Bankers:

Barclays Bank PLC North Herts GRP 2 5-6 High Street Hitchin Herts. SG5 1BJ