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2021-03-31-accounts

Company Number: 07657115 Registered Charity Number: 1144355 Scottish Charity Number: SC048777

Marie Collins Foundation (a Company Limited by Guarantee)

Trustees Annual Report and Financial Statements for the year ended 31 March 2021

Marie Collins Foundation

Contents

Page

Charity Information .............................................................................................. 1 Report of the Trustees .......................................................................................... 2 Statement of Trustees' responsibilities .................................................................... 11 Audit Report ....................................................................................................... 12 Statement of Financial Activities ............................................................................ 16 Balance Sheet ..................................................................................................... 17 Statement of Cash Flows ...................................................................................... 18 Notes to the Financial Statements .......................................................................... 19

Marie Collins Foundation

Charity Information

Trustees

Professor R Armitage Ms Claire Bethel Mrs Lucy Legard Mr K Hopwood (Chair) Ms Y Rahemtulla Mr Gordon Scobbie Mr P Stevens (Honorary Treasurer)

Registered charity number

1144355

Company number 07657115

Scottish charity number SC048777

Honorary President Chief Constable S Bailey

Key Management Personnel

Mrs T Palmer Chief Executive Officer (retired 28 May 2021) Mrs V Green Director of Services and Chief Executive Officer (Appointed interim CEO 29 May 2021 and permanent 15 July 2021)

Mrs R Morris Director of Operations

Registered office

PO box 160 Ripon Yorkshire HG4 9AD

Auditor

Garbutt & Elliott Audit Limited Triune Court Monks Cross Drive York YO32 9GZ

Bankers Barclays Bank Leicester LE87 2BB Charity Bank Fosse House 182 High St Tonbridge TN9 1BE

1

Marie Collins Foundation

Report of the Trustees for the year ended 31 March 2021

The Trustees, who are also Directors of the charity for the purposes of the Companies Act 2006, submit their report and independently examined financial statements for the year ended 31 March 2021 and confirm they comply with current statutory requirements.

These 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 (FRS102) (effective 1 January 2019) as detailed in the accounting policies.

Structure, Governance and Management

Marie Collins Foundation is a company limited by guarantee (number 07657115) incorporated on 3 June 2011 and a charity established by Constitution and registered in October 2011 with the Charity Commission (registered charity number 1144355) and the Office of the Scottish Charity Regulator (OSCR) in October 2018 (registered charity number SC048777).

The principal objects of the charity are to ensure that children and young people who suffer sexual abuse facilitated by the internet or otherwise, and their families, are supported to recover and live safe and fulfilling lives, free from fear and positive about their future.

The Marie Collins Foundation (MCF) was registered as a charity in October 2011 and held its first Board meeting in March 2012. Since that time the Board initially met on a bi-monthly basis to support the start-up period of the charity and now meets quarterly. The CEO, Directors and Board members bring a wealth of experience to the organisation and a varied mixture of skills. Currently, both the voice of victims are represented on the Board as well as those from academia, clinical practice, health, education, the law marketing, communications, media, awareness-raising and campaigning.

The Board undertake processes that ensure our charitable activities are based on a sound governance footing. Such processes include DBS checks on all trustees, staff and volunteers, that appropriate indemnities are in place to protect the liabilities of the charity, development of a five-year strategic plan and an accompanying business plan. All these processes have been reviewed throughout the year April 2020Act, Disability Discrimination Act, General Data Protection Regulation.

The period reported has been dominated by the coronavirus pandemic. Whilst this inevitably curtailed some of our activities, work continued apace as the organisation adapted to lockdown restrictions, took activity online and responded to the potential for increased vulnerability of children and young people during the pandemic. Arrangements were made to enable staff to work from home, with equipment and technology provided to facilitate this. Weekly team meetings were established via video conferencing to monitor staff welfare and enable communication.

2

Marie Collins Foundation

Report of the Trustees for the year ended 31 March 2021 (Continued)

From the outset the Charity has had planned and controlled growth resulting in a sustainable business model including income management. Associated with this growth is the expansion of the staff group enabling us to meet the increased demands for our services. Where it has been possible our priority has been to secure 3-year funding sources this currently includes BT (2022), End Violence Against Children (EVAC) (2022) and Microsoft (2021). We have also regularly received funding from the Home Office as a trusted partner of the Indecent Images of Children Education Campaign and whilst this has been funding on a yearly basis we had previously received 3 consecutive years funding. Due to Covid the funding for 2020-21 was reduced and no grant was received for this reporting period. However, we have been invited to tender for a fourth year of funding for the financial year ending March 2022. Additionally, we are in the second year of partnership with Help for Children with receipt of a second grant supporting the development of a resource for parents and carers of children with additional needs e.g. Autism. We received a project grant from the West Yorkshire Police to work in partnership to provide support, training and resources for schools in Kirklees. In March 2021 we received funding from North Yorkshire of training and resources for Police Community Support Officers, Designated Safeguarding Leads, School Liaison Officers.

In addition to the above restricted grants, we received the following unrestricted funding: Breslaff Centre, Garfield Weston and a local Covid support grant from Hambleton District Council.

Tink Palmer MBE retired on 28th May 2021. Tink will be missed not only as a strong and inspirational leader but as a highly skilled member of the MCF team. She has worked with children and their families for over 45 years, specialising in the last 30 years in child sexual abuse.

Tink first began working with children abused via the internet and new technologies in 1999 and developed a professional interest and expertise in this area particularly regarding the forensic and recovery needs of the children and young people.

In 2009 Tink set up the MCF which became a registered charity in 2011. Her expertise, ambition and drive turned MCF from an idea to the organisation it is today one with influence on both the national and international stage at local and government level. She pulled together a dedicated team of specialists with strengths across a breadth of safeguarding disciplines, all who share the vision and aims of the MCF.

The Board of Trustees would like to wish Tink well in her coming retirement and above all thank her for the positive influence she has had on improving outcomes for children and their families. She has empowered professionals to really understand the impact of abuse facilitated and enabled by technology. She has assisted countless victims/survivors and their support networks to recover. Tink has left a true legacy that will continue to thrive because of her commitment and dedication.

The Board appointed Vicki Green as CEO 15[th] July 2021.

3

Marie Collins Foundation

Report of the Trustees for the year ended 31 March 2021 (Continued)

Informing Media

Our Subject Matter Expert who is a survivor of sexual abuse facilitated by the internet, has taken part in a number of high-profile media opportunities, sharing her story in order to inform practice. These include Dateline Australia (broadcast April 2021), RTE1 Irish radio (broadcast September 2020) and BBC Radio Newsbeat (broadcast September 2020).

Victim and Survivor voices

Partnership working

Board and Forum Representation

4

Marie Collins Foundation

Report of the Trustees for the year ended 31 March 2021 (Continued)

Conferences and meetings

During the past year members of staff have been active contributors to over 10 conferences.

Contribution to governmental events

Our Subject Matter Expert spoke at the European Parliament Intergroup Expert meeting on the "EU Legislation on the fight against child sexual abuse online. What is the role of the private sector and technology?"

Responding to consultations

We are actively contributing to the Victims Bill consultation group and have met the Sentencing guidelines for sex offences.

Recruitment

A Training and Development Manager and a team of 5 Associate Trainers were successfully recruited.

Global Protection Network (GPN)

The GPN platform launched in November 2020. The platform provides global access to registered users (currently through a free online portal), accessible across devices, to contemporary training materials, advice and the latest research that enables child protection professionals to achieve sustainable improvements in their service response. The platform membership is intentionally small at the moment while content is being curated - Current membership of the platform is 181. In the next two years membership will significantly increase, and success will be evidenced not by numbers but use. We are seeking evidence of repeat use of both the platform content and the opportunities afforded by the platform for consultation and collaboration.

Training:

5

Marie Collins Foundation

Report of the Trustees for the year ended 31 March 2021 (Continued)

Performance (Continued)

All training is evaluated by the University of Suffolk. After the training, 91% reported the training had significantly improved their knowledge of online risk; 91% similarly reported higher confidence levels is assessing online risk and 86% felt they were better able to support children and their families after online sexual abuse.

Conference The 6[th] International Conference hosted between the 27[th] October and 23[rd] November was entirely online this year in response to Covid. 15 Conference sessions delivered to 340 individuals (428 total attendance). Additionally, we hosted a new event, The Virtual Youth Conference : re were 75 attendees from 12 countries. A follow-up project will involve a review of the globally available literature on effective survivor support and care, as well as examples of effective youth engagement and best practice.

Recruitment

A Research Analyst was recruited to identify and curate content for the GPN platform.

GPN

We were awarded funds in March 2019 from the Global Fund to End Violence Against Children (EVAC) to develop and implement the Global Protection Online Network (GPN) platform and to deliver support and capacity building in priority countries and in line with the We Protect Model National Response.

Research

We continue to participate in several research projects. We are currently actively contributing to initiatives by the Universities of Manchester, Lancaster, and Swansea.

New innovative work developments

6

Marie Collins Foundation

Report of the Trustees for the year ended 31 March 2021 (Continued)

Industry consultation

We have met with Thorn, Google and UK Interactive Entertainment (UKIE) (the trade body for the UK's games and interactive entertainment sector) to look at ways of working together and/or securing future funding.

Direct support work

We continue working directly with children to assist their recovery and safeguard them from further harm to date (end of March 2021) we have directly worked with 116 children. Our services for children know no time limit and each child is supported for as long as they require to ensure that they have recovered and are safe to move forward in their lives.

Support for parents/carers

We continue engaging with and supporting the parents/grandparents/carers of child victims. Such support is threefold, to assist them in understanding what has happened to their child online, enable them to become more empowered and thus more protective of their child and to guide them through the criminal justice and care systems when required.

Support for professionals working with children and young people

We continue to respond to requests for advice and assistance from police investigators, social workers and other safeguarding professionals involved in complex online protection activities.

Improving the service response to the recovery needs of children

We have shared our knowledge and experience with the authors of various publications and internet platforms that offer guidance on working with children harmed online.

Plans for the Future

During the period April 2020 to March 2021 the Marie Collins Foundation has continued to successfully build upon its reputation for being an organisation that has the skills and knowledge base to improve and influence the current service provision for children harmed online. Having established the charity as one of the lead agencies in the field of online abuse of children, we will continue to endeavour, over the coming years, to continue our momentum for developing a strong, sustainable funding base that will allow the organisation to grow and have greater influence and the development of a further 5-year strategic plan outlines how we plan to do this.

7

Marie Collins Foundation

Report of the Trustees for the year ended 31 March 2021 (Continued)

A Summary Infographic for 2020-2021

Financial review

Total income for the year under review was £475,587, £397,517 of which was restricted, and total expenditure for the year was £482,780, £348,598 of which was restricted. The Marie Collins Foundation would like to thank all its supporters and funders for their support over the past year.

Reserves policy

at the year-end totalled £390,510. The charity is still relatively young and is going through a rapid development phase. The Reserves Policy states that 3 months operational costs are the reserves level required, which is currently around £74,000.

The free reserves of £119,554 exceed the level of £74,000 set by the Trustees owing to a number of grants during a year which were intended for a general purpose of promoting best practice when intervening with child victims abused online and preventing further abuse.

Fundraising

We strive to achieve the highest fundraising standards and we value our supportive funders. We are staying up to date with developments in charity regulation, data protection and the Fundraising Preference Service (FPS) to make sure we are legally compliant and adhering to all relating to fundraising were received in the year.

Remuneration of Key staff

nnually and may be increased in accordance with national indicators such as inflation or average earnings where financially possible and prudent. The remuneration is also benchmarked with charities of a similar size and activity to ensure that it is fair and not out of line with that generally paid for similar roles.

8

Marie Collins Foundation

Report of the Trustees for the year ended 31 March 2021 (Continued)

Recruitment of Trustees

Trustee vacancies are filled through advertisements and nominations and trustees are elected at the next scheduled Board of Trustees Meeting following a vacancy becoming available. Board membership is reviewed at each quarterly meeting. The induction and training of Trustees is carried out by the Chair, supported by the Trustees and wider MCF team.

Risk Management

The Trustees have established a Risk Management Group which meets every six months and the group and Board have examined the major risks which the charity faces and seek to control these risks to mitigate any impact that they may have on the charity. These are managed on an ongoing basis as part of a regular risk review cycle. The key risk identified, is funding as this steady increased growth and income. The trustees recognise that, having placed the charity on a safe governance footing, the newly launched 5-year strategic plan clearly identifies the work priorities and associated funding needs and will continue to monitor funding on a quarterly basis.

Public benefit

benefit. The directors of the Marie Collins Foundation have considered the requirements which are explained on the Charity Commission website. These requirements came into force for accounting periods ending on or after 31 March 2010.

Public benefit statement

reports on the activity and successes in the year to 31 March 2021, as well as explaining the key development plans for the current financial year. The trustees have considered that the Marie Collins Foundati further afield.

The trustees have concluded:

  1. That the aims of the organisation continue to be charitable;

  2. That the aims and the work done give identifiable benefits to the charitable sector and both indirectly and directly to individuals in need;

  3. That the benefits are for the public, are not unreasonably restricted in any way and certainly not by ability to pay; and

  4. That there is no detriment or harm arising from the aims or activities.

Auditor

Garbutt & Elliott Audit Limited were reappointed as auditor and have indicated their willingness to stand for reappointment at the Annual General Meeting.

9

Marie Collins Foundation

Report of the Trustees for the year ended 31 March 2021 (Continued)

Statement of disclosure to the auditor

The Trustees of the company who held office at the date of approval of this annual report confirm that:

Small Company Rules

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006.

Reference and administrative details

The Reference and administrative information is shown on the Charity Information page which forms part of these Financial Statements.

Signed on behalf of the Board on . Mr K Hopwood Mr P Stevens Chair Honorary Treasurer

10

Marie Collins Foundation

Statement of Trustees' responsibilities for the year ended 31 March 2021

Trustees and their Statutory Responsibilities

The Trustees, who are also the Directors of Marie Collins Foundation for the purpose of company law, are responsible for preparing the Trustees' 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 Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that 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 Charities Act 2011, and 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.

The Trustees are responsible for the maintenance and integrity of the charity and financial preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

11

Marie Collins Foundation

ort to the Members of Marie Collins

Foundation

Opinion

We have audited the financial statements of Marie Collins Foundation for the year ended 31 March 2021 which comprise of the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related Notes to the Financial Statements, 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 Financial Reporting Standard 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:

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 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 FR 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 Trustees are responsible for the other information. The other information comprises the report thereon. 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.

12

Marie Collins Foundation

Marie Collins

Foundation (continued)

Opinions on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Charity and its environment obtained in the We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:

Responsibilities of the Trustees

the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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.

Our 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 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.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting www.frc.org.uk/auditorsresponsibilities. This description forms part of our

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

We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our general commercial and sector experience, through discussion with the Trustees and other management, and from inspe regulatory and legal correspondence. We discussed with the Trustees and other management the policies and procedures regarding compliance with laws and regulations. We communicated identified laws and regulations throughout our team and remained alert to any indications of noncompliance during the audit.

13

Marie Collins Foundation

Marie Collins

Foundation (continued)

The charity is subject to laws and regulations that directly affect the financial statements including financial reporting legislation, pensions legislation, taxation legislation and further laws and regulations that could indirectly affect the financial statements, comprising safeguarding, environmental, health and safety and employment legislation, and, in the current climate, Covid regulations.

We assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items. Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any. These procedures did not identify any potentially material actual or suspected non-compliance.

To identify risks of material misstatement due to fraud we considered the opportunities and incentives and pressures that may exist within the charity to commit fraud. Our risk assessment procedures included: enquiry of Trustees and other management to understand the high level policies and procedures in place to prevent and detect fraud, reading Board minutes and considering performance targets and incentive schemes in place for management. We communicated identified fraud risks throughout our team and remained alert to any indications of fraud during the audit.

As a result of these procedures we identified the greatest potential for fraud in the following areas:

Both fraud risks arise due to a potential desire to present weaker results in order to secure additional funding. As required by auditing standards we also identified and addressed the risk of management override of controls.

We performed the following procedures to address the risks of fraud identified:

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it.

In addition, as with any audit, there remained a higher risk of non-detection of fraud, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. Our audit procedures are designed to detect material misstatement. We are not responsible for preventing non-compliance or fraud and cannot be expected to detect noncompliance with all laws and regulations.

14

Marie Collins Foundation

Marie Collins

Foundation (continued)

Use of our report

44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2016 and Chapter 3 of Part 16 of the Companies Act 2006 and for no other purpose. Our audit work has been undertaken so that we audi

work, for this report, or for the opinions we have formed.

Laura Masheder Senior Statutory Auditor For and on behalf of Garbutt & Elliott Audit Limited Statutory Auditor

Triune Court Monks Cross Drive York YO32 9GZ

15

Marie Collins Foundation

Statement of Financial Activities (including Income and Expenditure Account) for the year ended 31 March 2021

2021 2021 2021 2020 2020 2020
Notes Unrestricted
Funds		 Restricted
Funds		 Total
Funds		 Unrestricted
Funds		 Restricted
Funds		 Total
Funds
£ £ £ £ £ £
Income from:
Donations and gift aid 23,853 - 23,853 7,981 - 7,981
Charitable activities:
Grant income 4 50,930 397,517 448,447 115,569 382,241 497,810
Other trading activities:
Training fee income 500 - 500 1,525 - 1,525
Consultancy income 1,079 - 1,079 2,466 - 2,466
Conference income - - - 4,595 - 4,595
Investments:
Bank interest 580 - 580 838 - 838
Other Income: 1,128 - 1,128 1,677 - 1,677
Total income 78,070 397,517 475,587 134,651 382,241 516,892
Expenditure on:
Raising funds: 5 23,242 - 23,242 12,580 - 12,580
Charitable activities: 6 110,940 348,598 459,538 4,843 334,194 339,037
Total expenditure 134,182 348,598 482,780 17,423 334,194 351,617
Net (deficit)/surplus for the
year		 (56,112) 48,919 (7,193) 117,228 48,047 165,275
Transfers between funds - - - (56,456) 56,456 -
Net movement in funds (56,112) 48,919 (7,193) 60,772 104,503 165,275
Total funds brought forward 177,208 164,480 341,688 116,436 59,977 176,413
Total funds carried forward 14,
15		 121,096 213,399 334,495 177,208 164,480 341,688

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

The notes on pages 19 to 27 form part of these financial statements.

16

Marie Collins Foundation

Balance Sheet as at 31 March 2021

2021 2020
Notes £ £ £ £
Fixed assets
Tangible assets 10 1,542 2,874
Current assets
Debtors 11 3,430 6,556
Cash at bank and in hand 390,510 352,760
393,940 359,316
Creditors:Amounts falling due within one year 12 (60,987) (20,502)
Net current assets 332,953 338,814
Net assets 334,495 341,688
Funds of the charity
General
unrestricted		 14 121,096 177,208
Restricted funds 15 213,399 164,480
334,495 341,688

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The Financial Statements were approved by the Trustees on and signed on their behalf by: Mr K Hopwood Mr P Stevens Chair Treasurer

The notes on pages 19 to 27 form part of these financial statements.

Company Registration Number: 07657115

17

Marie Collins Foundation

Statement of Cash Flows for the Year Ended 31 March 2021

2021 2020
Note £ £
Cash flows from operating activities
Net cash provided by operating activities 19 37,170 189,078
Cash flows from investing activities
Interest received 580 838
Purchase of fixed assets - (3,099)
Net cash provided by/(used in) investing activities 580 (2,261)
Change in cash and cash equivalents in the year 37,750 186,817
Cash and cash equivalents at the beginning of the year 352,760 165,943
Cash and cash equivalents at the end of theyear 390,510 352,760

18

Marie Collins Foundation

Notes to the Financial Statements for the year ended 31 March 2021

1. Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Company information

The charitable company is limited by guarantee and does not have share capital. The liability of members is limited to £10 per member. The charity was incorporated in England and the registered office is Triune Court, Monks Cross Drive, York, YO32 9GZ.

Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and effective 1 January 2019. The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Going Concern

The Trustees have at the time of approving the financial statements a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Whilst the global economy has been significantly impacted by the COVID-19 virus, the charity still has reserves sufficient to meet its immediate requirements. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Income

Income in the Statement of Financial Activities is recognised when the charity has entitlement to the funds, any performance conditions attaching to the item(s) have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government grants and other grants is recognised when the charity has entitlement to the funds, any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably and not deferred.

Expenditure

Expenditure is included in the SOFA on an accruals basis.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include administration, finance, human resources, information systems and governance costs which support the services providing care to child victims and families.

Fund accounting

Funds held by the Foundation are either:

Unrestricted funds these funds can be used in accordance with the charitable objects at the discretion of the Trustees.

Restricted funds these funds can only be used for particular restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

19

Marie Collins Foundation

Notes to the Financial Statements for the year ended 31 March 2021 (Continued)

Financial instruments

The charity has elected to apply the instruments.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Individual assets costing more than £500 are capitalised. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Computer equipment 25% Straight line Office equipment 25% Straight line

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity held for working capital. Bank overdrafts are shown within borrowings in current liabilities.

Debtors

Prepayments and accrued income represent time apportioned expenses or income to be recognised in a future accounting period.

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. The impairment loss is recognised in the income and expenditure account.

Creditors, loans and provisions

Creditors, loans and provisions are recognised where the society 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, loans and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial liabilities are derecognised when, and only when, obligations are discharged, cancelled or they expire.

Amounts recognised as provisions are best estimates of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation.

Staff costs

The costs of short term employee benefits are recognised as a liability and an expense where settlement of obligations does not fall within the same period.

Pension Costs

The charity operates a defined contribution scheme for the employees of the Charity. Contributions are charged as an expense to the Statement of Financial Activities in the period in which they fall due.

Operating leases

Rentals applicable to operating leases are charged to the Statement of Financial Activities over the period in which the cost is incurred.

20

Marie Collins Foundation

Notes to the Financial Statements for the year ended 31 March 2021 (Continued)

2. Critical accounting estimates and judgements

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The Trustees are of the opinion that there are no key estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities.

3. Taxation

The Foundation is a registered charity and as such is a charity within the meaning of schedule 6 of the Finance Act 2010. Accordingly, the Foundation is potentially entitled to tax exemption under part 11 of the Corporation Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992 in respect of income and gains arising.

4. Income from Charitable Activities - Grant income

Year ended 31 March 2021 2021 2020
£ £
EVAC 222,255 173,062
BT 148,000 107,750
Microsoft 19,316 40,628
Home Office - 89,400
Help for Children 15,909 35,300
Google - 51,670
West Yorkshire Police 5,527 -
NYCC 19,940
Breslaff Centre 10,000 -
Coronavirus Government Grants 7,500 -
Total 448,447 497,810

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Marie Collins Foundation

Notes to the Financial Statements for the year ended 31 March 2021 (Continued)

5. Expenditure on raising funds

Year ended 31 March 2021 2021 2020
£ £
Direct costs 216 2,082
Support costs:
Administrative support 12,607 4,259
Professional and consultancy fees 9,506 3,888
Conferences, events and meetings 913 1,855
Other - 496
Total 23,242 12,580

All expenditure on raising funds is unrestricted in both years.

6. Expenditure on charitable activities

Year ended 31 March 2021 Unrestricted Restricted Total
2021 2021 2021
£ £ £
Staff costs (Note 8) 95,671 188,259 283,930
EVAC Expenses 5,348 101,605 106,953
Home Office Expenses - 5,333 5,333
HFC expenses - 24,863 24,863
Support costs:
Administrative support 6,607 5,506 12,113
Professional and consultancy fees 1,599 7,534 9,133
Conferences, events and meetings 100 777 877
Other 1,615 14,721 16,336
Total 110,940 348,598 459,538

22

Marie Collins Foundation

Notes to the Financial Statements for the year ended 31 March 2021 (Continued)

6. Expenditure on charitable activities (continued)

Year ended 31 March 2020 Unrestricted Restricted Total
2020 2020 2020
£ £ £
Staff costs (Note 8) 2,212 190,184 192,396
EVAC Expenses - 29,938 29,938
Home Office Expenses - 18,679 18,679
HFC expenses - 9,492 9,492
Support costs:
Administrative support 355 27,133 27,488
Professional and consultancy fees 1,208 24,843 26,051
Conferences, events and meetings 130 11,261 11,391
Other 938 22,664 23,602
Total 4,843 334,194 339,037

All governance and support costs are apportioned between the various costs of raising funds and charitable activities according to levels of income. This method of apportionment represents a reasonable approximation of the usage of governance and support costs by each activity.

7. Net income for the year

2021 2020
£ £
This is stated after charging (VAT inclusive):-
Audit fee 4,200 3,720
Accountancy fee paid to auditor 1,920 1,800

8. Staff costs

2021 2020
£ £
Wages and salaries 257,643 174,075
22,463 15,767
3,824 2,554
283,930 192,396

No employees received in excess of £60,000 (2020 no employee).

The average number of employees in the year was 8 (2020 5).

23

Marie Collins Foundation

Notes to the Financial Statements for the year ended 31 March 2021 (Continued)

8. Staff costs (continued)

The key management personnel of the charity are the Trustees, the Chief Executive Officer, Director of Services and Director of Operations. The aggregate employment benefits, including employer's national insurance and pension contributions of the key management personnel of the charity were £156,353 (2020 - £161,574).

9. Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year (2020 no Trustees).

During the year, Trustees received out of pocket expenses totalling £nil (2020 - 3 Trustees received £374), relating to reimbursed travel and accommodation costs incurred on charity business.

10. Tangible fixed assets

Office Computer Total
Equipment Equipment
£ £ £
Cost
At 1 April 2020 129 5,200 5,329
As at 31 March 2021 129 5,200 5,329
Depreciation
At 1 April 2020 72 2,383 2,455
Charge in the year 32 1,300 1,332
As at 31 March 2021 104 3,683 3,787
Net book value
At 31 March 2021 25 1,517 1,542
At 31 March 2020 57 2,817 2,874
11.
Debtors
2021 2020
£ £
Trade Debtors 500 2,065
Prepayments 2,930 4,071
Other debtors and accrued income - 420
3,430 6,556

24

Marie Collins Foundation

Notes to the Financial Statements for the year ended 31 March 2021 (Continued)

12. Creditors: amounts falling due within one year

2021 2020
£ £
Trade creditors 6,447 4,015
Accruals 6,385 7,040
Deferred income (Note 13) 47,409 8,940
Other creditors 746 507
60,987 20,502

13. Deferred income

2021 2020
£ £
Brought forward 8,940 45,890
Released to income in the year (8,940) (45,890)
Deferred in the year 47,409 8,940
Carried forward 47,409 8,940

14. Unrestricted funds

2021 2020
£ £
Balance at 1 April 2020 177,208 116,436
(Deficit)/surplus for the year (56,112) 117,228
Transfers - (56,456)
Balance at 31 March 2021 121,096 177,208

15. Restricted funds

Year ended 31 March 2021 Balance at Income
Expenditure
Transfers		 Balance at
1 April 31 March
2020 2021
£ £ £ £ £
BT 41,335 135,000 (93,979) - 82,356
EVAC 86,689 211,141 (194,092) - 103,738
Home Office 18,029 - (18,029) - -
Help for Children 18,427 15,909 (26,971) - 7,365
Breslaff Centre - 10,000 (10,000) - -
NYCC - 19,940 - - 19,940
West Yorkshire Police - 5,527 (5,527) - -
164,480 397,517 (348,598) - 213,399

25

Marie Collins Foundation

Notes to the Financial Statements for the year ended 31 March 2021 (Continued)

15. Restricted funds (continued)

Year ended 31 March 2020 Balance at Income
Expenditure
Transfers		 Balance at
1 April 31 March
2019 2020
£ £ £ £ £
BT 11,669 101,250 (81,334) 9,750 41,335
EVAC - 160,948 (116,728) 42,469 86,689
Home Office 35,471 84,743 (106,422) 4,237 18,029
Bedfordshire OPCC 6,358 - (6,358) - -
Help for Children 6,479 35,300 (23,352) - 18,427
59,977 382,241 (334,194) 56,456 164,480

----- Start of picture text -----
Fund Purpose
Funding of the pilot stage of a project designed to train
professionals involved in dealing with children affected by
BT CSE/abuse. The pilot was evaluated and agreed to have been
highly successful. BT are looking to roll out the programme.
nationally and details are under discussion.
Funding for the development of a global protection online network
EVAC and capacity building work in priority countries.
Funding for the provision for a pilot education and prevention
campaign relating to indecent images of children, to protect
Home Office
potential victims and reduce demand on the Criminal Justice System
by preventing offending before it occurs.
Funding in support of the Click: Path to Protection training
Help for Children
programme.
Funding in support of safeguarding children and young people from
Breslaff Centre
online sexual abuse and exploitation during the covid-19 pandemic.
Funding in support of Keeping Children Safe in North Yorkshire
NYCC
project
Funding to provide support, training and resources for schools in
West Yorkshire Police
Kirklees in partnership with west Yorkshire police.
----- End of picture text -----

16. Financial commitments

At 31 March 2021 the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

under non-cancellable operating leases, which fall due as follows:
2021 2020
Land and Land and
Buildings Buildings
£ £
Less than one year 6,450 7,200
2-5 years 5,400 12,600
11,850 19,800

26

Marie Collins Foundation

Notes to the Financial Statements for the year ended 31 March 2021 (Continued)

17. Analysis of net assets between funds

Year ended 31 March 2021:

Unrestricted Restricted Total
funds funds £
£ £
Fixed assets 1,542 - 1,542
Net current assets 119,554 213,399 332,953
Total net assets 121,096 213,399 334,495

Year ended 31 March 2020:

Unrestricted Restricted Total
funds funds £
£ £
Fixed assets 2,874 - 2,874
Net current assets 174,334 164,480 338,814
Total net assets 177,208 164,480 341,688

18. Related party transactions

During the year there were no related party transactions which required disclosure (2020 no transactions).

19. Reconciliation of net movements in funds to net cash flow from operating activities

2021 2020
£ £
Net movement in funds (7,193) 165,275
Depreciation charge 1,332 1,333
Interest income (580) (838)
Decrease in debtors 3,126 54,507
Increase/(decrease) in creditors 40,485 (31,199)
Cash inflow from operating activity 37,170 189,078

27