**COMPANY REGISTRATION NUMBER: 5323430 CHARITY REGISTRATION NUMBER: 1139557**
## **Families Forward**
## **Company Limited by Guarantee**
## **Unaudited Financial Statements**
## **31 March 2022**
## **WYATT & CO**
Chartered accountants 125 Main Street Garforth Leeds LS25 1AF
## **Families Forward**
## **Company Limited by Guarantee**
## **Financial Statements**
## **Year Ended 31 March 2022**
||**Page**|
|---|---|
|Trustees' Annual Report (Incorporating the Director's Report)|**1**|
|Independent Examiner's Report to the Trustees|**7**|
|Statement of Financial Activities (Including Income and Expenditure||
|Account)|**8**|
|Statement of Financial Position|**9**|
|Notes to the Financial Statements|**10**|
|**The Following Pages Do Not Form Part of the Financial Statements**||
Detailed Statement of Financial Activities
## **Families Forward**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)**
## **Year Ended 31 March 2022**
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2022.
## **Reference and Administrative Details**
**Registered charity name** Families Forward **Charity registration number** 1139557 **Company registration number** 5323430 **Principal office and registered** Oaktree House **office** Oakwood Lane Leeds West Yorkshire LS8 3LG **The Trustees** R Sorton (Director) L Phillips R Roberts (Chair) M Wood (Director) B Butt A Murphy R Roberts (Director) S Ahmed **Company Secretary** R Sorton **Independent Examiner** Nigel Wyatt BSC FCA 125 Main Street Garforth Leeds LS25 1AF
**- 1 -**
## **Families Forward**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year Ended 31 March 2022**
## **Structure, governance and management**
Families Forward is a Limited Company and was constituted on 5 January 2005. The organisation is managed by the Trustee Board with currently eight members, four of whom are Directors of the company. The Trustees include a family law barrister, two local authority children’s legal services solicitors, a teacher, a Community Partnership Manager for a housing trust, and a retired social worker. Two Board members ended their period of service on the Board at the AGM in November 2021, and have yet to be replaced.
The Trustee Board is responsible for the governance and overall strategic direction of the organisation and the Manager is responsible for the day to day operation of the organisation and reports directly to the Trustee Board every three months. Standing agenda items for Board meetings are the organisation’s financial standing, with quarterly financial reports, staff issues, information security and operational information.
An Annual General Meeting elects Trustee Board members to the position of Chair, Vice Chair, Treasurer, Complaints Officer and GDPR Officer, approves the Final Annual Financial Accounts and signs off the predicted budget and cash flow forecast for the following year.
As part of our work involves the training of social workers we are able to offer in- house training around operational issues and we make Board members aware of the course and seminars run by Voluntary Action Leeds/Doing Good Leeds who have a programme of training courses for voluntary sector trustees and management board members. We have induction programmes held several times a year for groups of social work students and Board members are able to attend all or some of those sessions. Aspects covered are:
- the ethics of the organisation
- working with diversity
- delivering services to vulnerable service users
- familiarity with the organisation’s policy and procedures, including Health and Safety and information management
- safeguarding children
The organisation continues to ensure that it works within its means whilst offering a professional service to clients and funders.
**- 2 -**
## **Families Forward**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year Ended 31 March 2022**
## **Objectives and activities**
The Objectives of the Families Forward are as follows:
To relieve the hardship and distress caused to children by the breakdown of family relationships and to preserve and protect the good physical and mental health of such children who are primarily living in West Yorkshire by:
- a. The provision of a range of interventions and assessments on behalf of families in court proceedings or in the community and other professional agendas
- b. The provision and maintenance of supervised contact facilities where children can meet one or both parents and/or other estranged family members in a comfortable and safe environment
- c. The provision of education, training and other support for professional workers and others involved in family intervention and assessment
The main objective of Families Forward is to work with families that have broken down and where the parents have separated or divorced but where there is a major conflict around the parent not living at home having contact with their children. These situations are characterised by the bitterness and animosity between parents which results in them losing sight of the sometimes devastating impact that has on the children. There is a great deal of research on how such situations adversely impact on children’s ability to develop into confident and achieving adults.
As there are often allegations of risk to children, physically, emotionally or both and there may have been a period where a parent has lost touch with their child, supervised contact is needed to better assess the risk. A major part of the work is with the separated parents in helping them overcome their feelings about each other and to consider the needs of their child. As the parents are locked into conflict, we have to be skilled and imaginative in dealing with their fears and anxieties. We do this by removing the risk to anyone by carefully supervising contact between children and parents. We overcome barriers to progressing contact by working with parents to deal with the feelings of hurt and anger and focus on the children who simply want their parents to not fight.
As this work is challenging and involves direct work with parents and children and constant assessment of risk, this is ideal for social work students who need to satisfy work-based learning requirements before qualifying as a social worker. In offering placements, we receive fees and this in turn allows the organisation to keep their fees to a minimum. We also help turn out skilled newly qualified social workers to the wider benefit.
**- 3 -**
## **Families Forward**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year Ended 31 March 2022**
## **Achievements and performance**
We continue to provide a significant amount of supervised Private Law as described in b) above, and demand has remained high. During this financial year, Families Forward have continued to meet it’s target of initial meetings being offered to parties within two weeks of the referral being received. Referrals for our non-commissioned service, either by means of self-referral or through a solicitor, remain constant. During the 21-22 financial year we have successfully transitioned to the new
CAFCASS Commissioned Service, known as ICFA (Improving Child and Family Arrangements), and we are now building up the work under this contract.
A major part of our work involves offering work-based training placements to social work students. Over the year we offered placements to students from the University of York. Following the Covid epidemic, students continue to use a mixture of office and home-based work, in agreement with the University. Our role is to assess students’ competency and fitness for social work practice.
The social work students complete confidential evaluations at the end of placements and we have again had consistently high scores in satisfaction. Our reports on their suitability for practice are monitored by their University and have consistently been of a high standard.
In terms of the supervised contact it has been difficult to obtain consistent information as to the success of this work, as the parents are in conflictual relationships and involved with the Court. Though we are successful in moving the majority of families to a position where they make their own arrangements and do not need to use the Centres, or the Courts, we also provide evidence where it is clear that parents are not able to meet their children’s needs and where Courts decided to curtail contact.
However, we have significant anecdotal evidence that parents value our service, particularly as it may be the only way a parent maintains a relationship with their child. CAFCASS management have stated that they consider us to be a vital resource and acknowledge the high quality of the service. This is also demonstrated by the referral rate for Commissioned Services, funded by CAFCASS and taking referrals from Family Court Advisors.
The availability of Supervised Contact Centres is very limited due to the lack of any centralised or local funding. Unlike other centres we have strenuously worked to keep the cost of contact to parents a low as possible. Other centres run on a strictly commercial basis with corresponding high fees. The result is there being only 60 to 70 such centres serving the whole country and with whole regions not having that service. We continue to be a prized service and both parents and Judges have acknowledged that without our presence and skills in working in this difficult area the outcomes for children would not be as positive. Our added value is that we offer high quality assessments of contact and our records and evaluations on the quality of relationships is frequently used by the Courts in determining outcomes in the Family Court.
**- 4 -**
## **Families Forward**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year Ended 31 March 2022**
In many cases statutory agencies such as CAFCASS and Social Care end their involvement as they only focus on acute cases and without our continuing involvement many children would lose contact with the parent who does not live with them or be damaged by intermittent contact as the parent continue their conflictual relationship. This is where we add significant added value.
The social work placements are also an added value factor. The students, in effect, allow us to offer the service to a larger number of families. There is also added value in that we train students to a high standard of skill.
## **Challenges**
The Covid epidemic remained a factor during the 21-22 financial year. It has affected the ability of families to attend sessions, for reasons including the need to isolate for a period of time, and also the financial burden that the epidemic has inflicted on families, reducing their ability to afford to come to contact, and engage in Court processes.
Families Forward continued to respond to the changes in Government guidelines as necessary, and families commented that they felt safe attending the Centre in this regard.
The start of the year brought it’s own challenges, through the ending of the CAFCASS Commissioned Contact for Child Contact Intervention by the end of July 2021, whilst starting the new CAFCASS ICFA Service in May 2021. This was also combined with the fact that we had been unable to recruit to the vacant Centre Co-ordinator post. The overlap of these services led to additional workload on staff, which they responded to very positively.
Although the organisation transitioned to the new ICFA contract to the Leeds, Bradford and Wakefield areas in May 2021, it became clear by the end of August that Families Forward were unable to maintain the geographical spread of the service required. Under the new contract it was necessary to offer community contact, which inevitably added travel time to the scheduled time for contact, which then made staff unavailable to manage other contacts in the Centre. Following discussions with the lead partner for this contract (Child Action North West), it was therefore agreed that Families Forward would relinquish their part of the contract in relation to the Bradford area. As this consequently led to a reduction of funding available for Bradford, the Board took the hard decision to close down their Centre in the City. The impact on existing families at our Bradford Centre was minimal, as a number were coming to an end. However, from this we were able to open our Leeds Centre on a weekly basis, which increased the opportunities for contact in that City.
**- 5 -**
## **Families Forward**
## **Company Limited by Guarantee**
## **Trustees' Annual Report (Incorporating the Director's Report)** _**(continued)**_
## **Year Ended 31 March 2022**
## **Financial Review**
During the 21-22 financial year, our principle funding sources were:
- Our contracts with CAFCASS to provide contact and dispute resolution work
- Fees from parents for providing contact
- Fees for undertaking student placements
These are ranked in terms of their value.
We do not have any restricted funds other than income we receive to deliver specific contracted services.
Our reserve policy is to have three months operating costs in reserve to cover any unexpected eventualities or loss of funding so that we can meet legal requirements, which we were well on the way to achieving prior to the Covid-19 crisis. The reserves that had been built up during 19-20 had to be used to sustain the organisation during the initial period of the Covid-19 pandemic in 20-21. Unfortunately, Families Forward have not been able to recover these reserves during 21-22, as work continued to be delayed or cancelled due to Covid-19. It would be our intention to improve the financial reserves position during 22-23.
## **Plans for future periods**
Families Forward will continue to ensure that our expenditure falls within a conservative budget and we will not be speculative in taking on staff members in anticipation of work being brought in. We will continue to offer a professional and effective service to contact parties.
We will out of necessity need to continue to work both as a staff team and with families, in order to maintain social distancing. We will also need to look at whether we are working in the most costeffective way.
We will explore new initiatives to reduce the dependency on the CAFCASS contract, and the Families Forward Board have agreed that they need to work with staff to find new lines of work and new funders.
## **Small Company Provisions**
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved and signed on behalf of the board of trustees by:
R Sorton Trustee
26/11/2022
**- 6 -**
## **Families Forward**
## **Company Limited by Guarantee**
## **Independent Examiner's Report to the Trustees of Families Forward**
## **Year Ended 31 March 2022**
I report to the trustees on my examination of the financial statements of Families Forward ('the charity') for the year ended 31 March 2022.
## **Responsibilities and Basis of Report**
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent Examiner's Statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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 understanding of the accounts to be reached.
## **Emphasis of matter**
I would like to draw the reader of accounts attention to the fact that there are material uncertainties regarding the Charity's ability to continue operating as a going concern at the point of the accounts being signed. The details of these uncertainties have been outlined the trustees report.
Nigel Wyatt BSC FCA Independent Examiner
125 Main Street Garforth Leeds LS25 1AF
28/11/2022
**- 7 -**
## **Families Forward**
## **Company Limited by Guarantee**
## **Statement of Financial Activities (including income and expenditure account)**
## **Year Ended 31 March 2022**
|||**2022**||2021|
|---|---|---|---|---|
|||Unrestricted|||
|||funds**Total funds**||Total funds|
||**Note**|**£**|**£**|£|
|**Income and endowments**|||||
|Donations and legacies|**5**|108,639|**108,639**|99,357|
|||-------------------------------------|-------------------------------------|-------------------------------|
|**Total income**||108,639|**108,639**|99,357|
|||=====================================|=====================================|===============================|
|**Expenditure**|||||
|Expenditure on charitable activities|**6,7**|118,708|**118,708**|110,610|
|||-------------------------------------|-------------------------------------|-------------------------------------|
|**Total expenditure**||118,708|**118,708**|110,610|
|||=====================================|=====================================|=====================================|
|||-------------------------------------|-------------------------------------|-------------------------------------|
|**Net expenditure and net movement in funds**||(10,069)|**(10,069)**|(11,253)|
|||=====================================|=====================================|=====================================|
|**Reconciliation of funds**|||||
|Total funds brought forward||3,028|**3,028**|14,281|
|||-------------------------------------|-------------------------------------|-------------------------------------|
|**Total funds carried forward**||(7,041)|**(7,041)**|3,028|
|||=====================================|=====================================|=====================================|
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 10 to 17 form part of these financial statements.**
**- 8 -**
## **Families Forward**
## **Company Limited by Guarantee**
## **Statement of Financial Position**
## **31 March 2022**
|||**2022**||2021|
|---|---|---|---|---|
||**Note**|**£**|**£**|£|
|**Fixed Assets**|||||
|Tangible fixed assets|**13**||**70**|93|
|**Current Assets**|||||
|Debtors|**14**|**4,581**||9,768|
|Cash at bank and in hand||**135**||135|
|||--------------------------||--------------------------|
|||**4,716**||9,903|
|**Creditors: amounts falling due within one year**|**15**|**11,827**||6,968|
|||-------------------------------||--------------------------|
|**Net Current Liabilities**|||**(7,111)**|2,935|
||||--------------------------|--------------------------|
|**Total Assets Less Current Liabilities**|||**(7,041)**|3,028|
||||--------------------------|--------------------------|
|**Net Liabilities**|||**(7,041)**|3,028|
||||==========================|==========================|
|**Funds of the Charity**|||||
|Unrestricted funds|||**(7,041)**|3,028|
||||--------------------------|--------------------------|
|**Total charity funds**|**17**||**(7,041)**|3,028|
||||==========================|==========================|
For the year ending 31 March 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
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 and are signed on behalf of the board by:
R Roberts (Director) Director
28/11/2022
**The notes on pages 10 to 17 form part of these financial statements.**
**- 9 -**
## **Families Forward**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements**
## **Year Ended 31 March 2022**
## **1. General Information**
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Oaktree House, Oakwood Lane, Leeds, West Yorkshire, LS8 3LG.
## **2. 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 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.
## **3. Accounting Policies**
## **Basis of Preparation**
Families Forward meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless stated otherwise in the relevant accounting policy note. The financial statements are prepared in sterling, which is the functional currency of the entity.
## **Going Concern**
At the time of approving the accounts, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the short term future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the accounts. However, the trustees recognise there are uncertainties over the Charities ability to continue operating as a going concern in the medium term due to the organisation financial position and outlook.
## **Judgements and Key Sources of Estimation Uncertainty**
The preparation of the financial statements requires the trustees 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. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
**- 10 -**
## **Families Forward**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year Ended 31 March 2022**
## **3. Accounting Policies** _**(continued)**_
## **Fund Accounting**
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
## **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, receipt 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.
**- 11 -**
## **Families Forward**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year Ended 31 March 2022**
## **3. Accounting Policies** _**(continued)**_
## **Resources Expended**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
- expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
## **Tangible Assets**
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
## **Depreciation**
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
- Office equipment - 25% reducing balance
**- 12 -**
## **Families Forward**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year Ended 31 March 2022**
## **3. Accounting Policies** _**(continued)**_
## **Impairment of Fixed Assets**
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.
## **Financial Instruments**
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or paable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
## **Defined Contribution Plans**
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.
## **4. Limited by Guarantee**
Families Forward is a company limited by guarantee. The liability of its members is limited. Every member promises that if the company is dissolved while he or she remains a member or within 12 months afterwards, to contribute up to £1 towards the cost of dissolution and the liabilities incurred by the company while the contributor was a member.
**- 13 -**
## **Families Forward**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year Ended 31 March 2022**
## **5. Donations and Legacies**
||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|
||Funds|**2022**|Funds|2021|
||£|**£**|£|£|
|**Donations**|||||
|Donations|9,487|**9,487**|179|179|
|Grants|–|**–**|21,669|21,669|
|**Other Donations and Legacies**|||||
|Supervised contact fees|39,773|**39,773**|23,777|23,777|
|Student placements|(360)|
**(360)**|2,797|2,797|
|PIP Fees|22,315|**22,315**|50,935|50,935|
|ICFA Income|37,424|**37,424**|–|**–**|
||-------------------------------------|-------------------------------------|--------------------------------|--------------------------------|
||108,639|**108,639**|99,357|99,357|
||=====================================|=====================================|================================|================================|
## **6. Expenditure on Charitable Activities by Fund Type**
||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|
||Funds|**2022**|Funds|2021|
||£|**£**|£|£|
|Child and family support services|113,758|**113,758**|106,053|106,053|
|Support costs|4,950|**4,950**|4,108|4,557|
||-------------------------------------|-------------------------------------|-------------------------------------|-------------------------------------|
||118,708|**118,708**|110,161|110,610|
||=====================================|=====================================|=====================================|=====================================|
## **7. Expenditure on Charitable Activities by Activity Type**
||Activities||||
|---|---|---|---|---|
||undertaken||**Total funds**|Total fund|
||directly|Support costs|**2022**|2021|
||£|£|**£**|£|
|Child and family support services|113,758|
4,950|**118,708**|110,610|
||=====================================|==========================|=====================================|=====================================|
## **8. Analysis of Support Costs**
Governance costs Accountancy
|**Total 2022**|Total 2021|
|---|---|
|**£**|£|
|**954**|596|
|**3,996**|3,960|
|----------------|--------------------------|
|**4,950**|4,556|
|================|==========================|
**- 14 -**
## **Families Forward**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year Ended 31 March 2022**
## **9. Net Expenditure**
Net expenditure is stated after charging/(crediting):
||Net expenditure is stated after charging/(crediting):|||
|---|---|---|---|
|||**2022**|2021|
|||**£**|£|
||Depreciation of tangible fixed assets|**23**|31|
|||================|================|
|**10.**|**Independent Examination Fees**|||
|||**2022**|2021|
|||**£**|£|
||Fees payable to the independent examiner for:|||
||Independent examination of the financial statements|**900**|900|
||Other financial services|**3,096**|3,060|
|||----------------|--------------------------|
|||**3,996**|3,960|
|||================|==========================|
## **11. Staff Costs**
The average head count of employees during the year was 8 (2021: 8).
No employee received employee benefits of more than £60,000 during the year (2021: Nil).
## **Key Management Personnel**
Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £33,139 (2021:£30,049).
## **12. Trustee Remuneration and Expenses**
No remuneration or other benefits from employment with the charity or any related entity were received by the trustees.
**- 15 -**
## **Families Forward**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year Ended 31 March 2022**
## **13. Tangible Fixed Assets**
|||Equipment|**Total**|
|---|---|---|---|
|||£|**£**|
||**Cost**|||
||**At 1 April 2021 and 31 March 2022**|1,419|**1,419**|
|||==========================|==========================|
||**Depreciation**|||
||At 1 April 2021|1,326|**1,326**|
||Charge for the year|23|**23**|
|||--------------------------|--------------------------|
||**At 31 March 2022**|1,349|**1,349**|
|||==========================|==========================|
||**Carrying amount**|||
||**At 31 March 2022**|70|**70**|
|||==========================|==========================|
||At 31 March 2021|93|93|
|||==========================|==========================|
|**14.**|**Debtors**|||
|||**2022**|2021|
|||**£**|£|
||Trade debtors|**–**|5,600|
||Prepayments and accrued income|**4,581**|4,168|
|||--------------------------|--------------------------|
|||**4,581**|9,768|
|||==========================|==========================|
|**15.**|**Creditors:** **amounts falling due within one year**|||
|||**2022**|2021|
|||**£**|£|
||Bank loans and overdrafts|**8,766**|3,888|
||Accruals and deferred income|**–**|1,500|
||Social security and other taxes|**2,419**|1,135|
||Other creditors|**642**|445|
|||-------------------------------|--------------------------|
|||**11,827**|6,968|
|||===============================|==========================|
## **16. Pensions and Other Post Retirement Benefits**
## **Defined contribution plans**
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £2,894 (2021: £3,403).
**- 16 -**
## **Families Forward**
## **Company Limited by Guarantee**
## **Notes to the Financial Statements** _**(continued)**_
## **Year Ended 31 March 2022**
## **17. Analysis of Charitable Funds**
## **Unrestricted funds**
|**Unrestricted funds**|||||||
|---|---|---|---|---|---|---|
|||||||**At**|
|||At|||**31 March**||
||1|April 2021|Income|Expenditure||**2022**|
|||£|£|£||**£**|
|General funds||3,028|108,639|(118,708)||**(7,041)**|
|||==========================|=====================================|=====================================|================================||
|||||||At|
|||At|||31|March|
||1|April 2020|Income|Expenditure||2021|
|||£|£|£||£|
|General funds||14,281|99,357|(110,161)||3,028|
|||================================|================================|=====================================||==========================|
## **18. Operating Lease Commitments**
The total future minimum lease payments under non-cancellable operating leases are as follows:
||**2022**|2021|
|---|---|---|
||**£**|£|
|Not later than 1 year|**16,840**|16,840|
|Later than 1 year and not later than 5 years|**–**|16,838|
||----------------|--------------------------------|
||**16,840**|33,678|
||================|================================|
## **19. Related Parties**
During the financial year no related party transactions took place.
**- 17 -**
## **Families Forward**
## **Company Limited by Guarantee**
## **Management Information**
**Year Ended 31 March 2022**
**The Following Pages Do Not Form Part of the Financial Statements.**
**- 18 -**
## **Families Forward**
## **Company Limited by Guarantee**
## **Notes to the Detailed Statement of Financial Activities**
## **Year Ended 31 March 2022**
||**2022**|2021|
|---|---|---|
||**£**|£|
|**Income and endowments**|||
|**Donations and legacies**|||
|Donations|**9,487**|179|
|Grants|**–**|21,669|
|Supervised contact fees|**37,493**|22,158|
|Letter box facility|**2,280**|1,619|
|Student placements|**(360)**|2,797|
|PIP Fees|**22,315**|50,935|
|ICFA Income|**37,424**|–|
||-------------------------------------|--------------------------------|
||**100,348**|99,357|
||-------------------------------------|--------------------------------|
||-------------------------------------|--------------------------------|
|**Total income**|**100,348**|99,357|
||=====================================|================================|
|**Expenditure on charitable activities**|||
|**Child and family support services**|||
|**_Activities undertaken directly_**|||
|Salaries|**77,797**|71,455|
|Employer's NIC|**8**|1,598|
|Pension costs|**2,894**|3,403|
|Rent rates & water|**24,164**|18,438|
|Repairs & maintenance|**12**|219|
|Insurance|**1,577**|483|
|Health & safety|**1,000**|855|
|Travel Costs|**–**|11|
|Staff Training|**208**|–|
|Telephone Costs|**435**|505|
|Other Office Costs|**5,476**|8,945|
|Service Delivery|**10**|106|
|Sundry Expenses|**177**|35|
||-------------------------------------|-------------------------------------|
||**113,758**|106,053|
||-------------------------------------|-------------------------------------|
|**_Support costs_**|||
|Accountancy Costs|**3,996**|4,077|
|Depreciation|**23**|31|
|Governance Costs|**931**|449|
||--------------------------|--------------------------|
||**4,950**|4,557|
||--------------------------|--------------------------|
||-------------------------------------|-------------------------------------|
|**Expenditure on charitable activities**|**118,708**|110,610|
||=====================================|=====================================|
||-------------------------------------|-------------------------------------|
|**Net expenditure**|**(10,069)**|(11,253)|
||=====================================|=====================================|
**- 19 -**