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2023-03-31-accounts

Registered number: 07657115 Charity number: 1144355

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the Company, its Trustees and advisers 1
Chairman's statement 2
Trustees' report 3 - 15
Independent examiner's report 16 - 18
Statement of financial activities 19
Balance sheet 20 - 21
Statement of cash flows 22
Notes to the financial statements 23 - 37

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2023

Trustees Professor R Armitage
C AynsleyJohnson(appointed 24 January2023)
C Bethel
O Dockray,Treasurer(appointed 18 October 2022)
L Legard
G Scobbie,Chair
P Stevens
Company registered
number
07657115
Charity registered number
1144355
Registered office
Suite 13
Evolution Centre Darlington Road
County Business Park
Northallerton
DL6 2NQ
Chief executive officer
Victoria Green
Bankers
Barclays Bank
Leicester
LE87 2BB
Charity Bank
Fosse House
182 High St
Tonbridge
TN9 1BE
Independent examiner
Laura Mashedar FCA DChA
BHP LLP
Rievaulx House
1 St Mary's Court
Blossom Street
York
YO24 1AH

Page 1

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

MESSAGE FROM THE CHAIR OF TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2023

In the 2022 report, I commented on how the Marie Collins Foundation had entered a new phase since the retirement of the founder and previous CEO, Tink Palmer (MBE) and how it had been particularly pleasing to see how our new CEO, Victoria Green, managed this transition period. Vicki brought a new focus to the organisation through a refresh of the 5- year strategic plan, managed the turnover of key staff, reshaped the team to better mirror the key priorities and deliverables of the MCF and created a culture of cohesiveness and inclusion, promoting collaboration and involvement between ongoing MCF workstreams.

I am delighted to report that under Vicki’s stewardship, the MCF has continued to evolve and develop in the last year. We are more focused on our strategic priorities as an organisation and on where we can make a unique difference, be that in our work on advocacy, direct work with victims and in education or innovation. We continue to be a key voice in influencing and developing policy, both domestically and internationally. Our partnership work has further grown our network of influence through alignment with like-minded organisations and funders, which will enable us to extend our reach and achieve better outcomes for victims and survivors. Maintaining and developing these relationships will be critical to our continued success and we are lucky that Vicki, as CEO, has made excellent progress on this front. Vicki and her team should be commended for their effort and success.

I am proud to be the Chair of Trustees for the Marie Collins Foundation and to present this 2023 report on behalf of the board.

G.Scobbie

G.Scobbie (Nov 22, 2023 14:00 GMT)

G Scobbie Chairman

Date: Nov 22, 2023

Page 2

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2023

Objectives and activities

a. The Charity's Objects/Mission

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

b. Overview of the Charity's Activities/Achievements and Performance

Marie Collins Foundation (MCF) was registered as a charity in October 2011 and held its first Board meeting in March 2012. 2022/23 saw two new directors joining the board, bringing valuable added skills and knowledge. An active recruitment campaign to increase the voices of those with lived experience has led to two further trustees with lived experience of technology-assisted child sexual abuse applying to become directors for the next financial year 2023/24. A third trustee with valuable statutory multi agency experience will also be joining us. We have representation from parents of child victims as well as those from academia, police, 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 and staff, maintenance of a risk management register, a trustees’ skills audit, implementation of relevant policies, ensuring 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 2022 to March 2023. All the Charity’s business processes, and infrastructure comply with the relevant legal requirements e.g., Children Act, Disability Discrimination Act, General Data Protection Regulation.

2022-2023 saw the pace and energy of the team continuing, with an increase in face-to-face meetings and the creation of opportunities to foster new and impactful partnerships both within the UK and Internationally. The restructure of the team has led to clearer and more targeted working. The role of the Professional Lead was re-evaluated resulting in him being promoted to Director of Services. The impact of this was all projects, including the international work, coming under the same line management. The exception to this is the victim and survivor advocacy work which has remained line managed by the CEO.

Other staffing changes include the appointment of a Training and Development Manager and the Project Manager leaving the organisation at the end of the financial year. This latter post has been successfully recruited to with a full-time project worker who started in April 2023.

It must be said that the charity’s continued ability to meet the demand for services, the direct work with children and their families, the advocacy for and on behalf of victims and survivors to alter a system that is doing further harm, is only possible with the support of our funders. We have been fortunate in establishing a supportive and empowering relationship with three significant funders. These are EVAC (End violence against children), Indigo Trust and the Oak Foundation. We have also continued to receive unrestricted support from The Garfield Foundation and The Barratt Foundation. We also delivered a Home Office funded Harmful Sexual Behaviour Support Service in partnership with SWGfL (South West Grid for Learning), which ran from January to October 2022. We have been successful in securing funding from EVAC for a second project, Dragon S+ in partnership with Swansea University and in securing funding for a project in partnership with Missing Children Europe to deliver a project in Europe. We are also grateful to the continued and unstinting support to MCF by BT, who support us with venue and technical support for our annual conference, which we are delighted is back on an annual basis, in person.

Page 3

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Objectives and activities (continued)

We have revisited our strategy to ensure it allows for the growth of MCF, remains relevant to contemporary issues, tasking us to respond accordingly whilst remaining attainable. The prevalence of technology-assisted sexual abuse has not lessened, but neither has our commitment and drive. In working together, we can make a real difference.

c. Strategic Plan

Marie Collins Foundation was founded on a key principle – to ensure that all those who suffer technology-assisted child sexual abuse would receive support on their recovery journey and will go on to live safe and fulfilling lives. We impart knowledge, information, guidance and support to major players in this space worldwide, but we are privileged to also work directly with the victims and their families and learn from their experiences.

As research suggests that this is a growing problem, with perpetrators becoming ever more adept at seeking to exploit and harm children; those aiming to prevent this must be equally responsive. This strategic plan looks forward to the coming years as MCF continues this essential work.

Through our strategy, whilst remaining faithful to our core values of tailoring support towards the needs of victims and survivors, we will continue to challenge the response to technology-assisted child sexual abuse. We have a dedicated team of experienced professionals and an extensive network of trusted partners and affiliates in the UK and around the world who share, and are committed to achieving, our vision.

Page 4

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Objectives and activities (continued)

Our efforts are focussed on four key themes.

d. Advocacy

It is through our advocacy focus that we bring together our learning from speaking directly with victims and survivors and our direct work with victims and their families to inform perspectives regarding the sexual abuse of children facilitated or enabled by technology. Advocating for victims and their families, we support organisations and governments worldwide to make sustainable improvements to their service delivery and ensure victims’ voices are heard.

Victims and Survivors voice

The focus this year has been the formalising of the Lived Experience Group (LEG). We have sought funding to enable LEG to grow and develop to become more influential, with MCF providing the platform and support. We have prioritised this development without direct funding as we believe this is integral to MCF being truly victim and survivor driven. At the point of preparing this report, indications are that MCF will have secured 2.5 years funding to make this vision a reality.

Lived Experience activities undertaken include:

Page 5

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Objectives and activities (continued)

Strategic Meetings

MCF works in partnership with other organisations to collectively bring change in the system to support development of policy and sustainable solutions to improve service delivery. We have representation on:

Working Groups

Campaigns

Page 6

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Objectives and activities (continued)

Media

Accurate and informed media reporting is vital to the work we do. As such, MCF have been involved in:

Partnership Working

MCF worked in partnership with:

Countries we have or are working with:

Page 7

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Objectives and activities (continued)

Conference presentations

MCF staff have contributed to 15 external conferences.

e. Innovation

MCF partners with colleagues to develop academic and critical thinking, laying the foundations for benchmarking best practice responses to supporting victims of technology-assisted child sexual abuse. We aim to ensure the practices of both MCF and others are truly informed by the voice of the victim and survivor. We do this by engaging in research, developing new resources and engaging in projects to promote and sustain contemporary working practices.

Research

Page 8

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Objectives and activities (continued)

Projects

Resources

MCF Website

The MCF website is being upgraded to reflect how the charity has evolved. The website has not been updated since it was originally developed and therefore needs to reflect how websites are now used. We are also developing an area of this website to be the GPN as the current platform is not able to cope with our future ambitions. It will be launched by the end of June 2023.

Page 9

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Objectives and activities (continued)

f. Education

No one organisation alone can meet the increasing threat that the children today are facing. It is important for MCF to share our learning from research and through our direct work with victims. This is further enhanced through the expertise of our Lived Experience Group who really are the experts on what works for victim. This year we have focussed on building the capacity of the system around the child to respond.

MCF training has reached over 675 individuals in the UK during 2022/23. Training comprised of bespoke courses, Click Path to Protection (CPP) workshops and eLearning modules.

MCF Conference

2022 saw the return of our first face to face conference in London, supported by BT, since the covid pandemic. The focus of the conference was seeing the challenges and solutions through the eyes of victims and survivors, so it was important to MCF that the voices of lived experience were amplified from start to finish. Thus, there was an input from MCF's Lived Experience Group, which our CEO Vicki Green calls the LEG's of MCF. 101 delegates attended the conference which was a great success with 100% of delegates agreeing that they would attend a MCF conference again and recommend it to colleagues. We also found 89% of attendees agreed that their practice would change as a result of what they heard during the conference.

Seminar

We have run three seminars this year. The first was to launch the LEGs resources, the second on having the conversation about online harms and the third was on harmful sexual behaviour.

Bespoke training

Page 10

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Objectives and activities (continued)

factors to consider when responding to these issues.

Click Path to Protection

eLearning

Page 11

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Objectives and activities (continued)

g. Recovery

All the above strands contribute and influence this final strand and demonstrates the indirect work MCF makes to improve the recovery outcomes for victims and their families of technology assisted child sexual abuse. If a professional is already working with a family, MCF will support that professional in their work. The cases that MCF work with tend to be those cases where professionals are not offering support and the family feel they have nowhere else to go.

1. Direct work with victims and their families

MCF have directly supported 10 victims and their families, 6 of which are ongoing. This support is not time limited, and the pace of intervention is agreed with the individuals.

These cases tend to be complex in nature and the focus of the work, as well as giving advice and guidance, is advocating on behalf of the families, empowering them to challenge the system that has let them down, or responded poorly. The level of intervention is high and time consuming for staff involved. An example of this is where a visit to a support family in multi-agency meetings was a 6-7 hour round trip. In between visits there are telephone and email support, writing to professionals to support family and reading the Subject Access Request’s (500 pages with more to come in one case). Our support is not time limited. Neither is it funded. Within MCF we have recent and very relevant practice experience at the front line of child protection. We have two registered Social Workers, two retired Police Officers and a psychotherapist.

A great example of a successful outcome in one case is the family reporting how supported they feel. Since we have become involved, the child is back at school after spending months not attending, there are local services involved and school have put in a risk assessment. The family are more empowered to address and challenge professionals and have acknowledged our support as the reason they are now able to do that.

2. Individual case advice to professionals working with victims and their families.

MCF have offered case consultations on 9 cases.

Page 12

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Achievements and performance

Financial review

a. Financial review

Total income for the year under review was £500,799, £196,507 of which was restricted, and total expenditure for the year was £489,003, £338,214 of which was restricted. The Marie Collins Foundation would like to thank all its supporters and funders for their support over the past year.

b. Reserves policy

The charity’s cash reserves of £675,385 are held on instant access bank accounts. 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 £84,500.

The unrestricted reserves of £476,215 exceed the level of £84,500 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.

c. 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 guidelines. Our fundraisers follow the Institute of Fundraising’s Code of Practice. No complaints relating to fundraising were received in the year.

d. Remuneration of Key Staff

The pay of the charity’s key management staff is reviewed annually 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.

e. Recruitment of Trustees

Trustee vacancies are filled through advertisements and nominations and trustees are elected at the next scheduled Board of Trustee 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.

Page 13

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

f. Risk

The Trustees have established a Risk Management Group 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 has been identified as funding as this impacts on MCF’s ability to carry out its main aims and objectives. The charity has achieved 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.

g. Public Benefit

Trustees of a charity have a new duty to report in their Annual Report on their charity’s public 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 31st March 2010.

Public benefit statement

The sections of this report above entitled “The Charity’s Objects/Mission” and “The Charity’s Activities/Achievements and Performances” sets out the Marie Collins Foundation’s objectives and reports on the activity and successes in the year to 31 March 2022, as well as explaining the key development plans for the current financial year. The trustees have considered that the Marie Collins Foundation’s work benefits a wide range of individuals in the local community and much 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.

a. Use of volunteers

Due to the specialist nature of its activities, MCF engages in limited use of volunteers.

Plans for future periods

MCF continues to build its reputation for being an organisation with the skills and knowledge base to improve and influence the current service provision for children harmed through technology. Having established the charity as one of the lead agencies in the field of technology-assisted child sexual abuse, we will continue to seek a strong, sustainable funding base that will allow the organisation to grow and have greater influence.

Page 14

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the Company for the purposes 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 . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its 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 Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company 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 Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees and signed on their behalf by:

G.Scobbie (Nov 22, 2023 14:00 GMT)G.Scobbie O E Dockray (Nov 22, 2023 11:29 GMT)O E Dockray

G Scobbie O Dockray Chair of Trustees Treasurer

Date: Nov 22, 2023

Page 15

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT

FOR THE YEAR ENDED 31 MARCH 2023

Independent Examiner's Report to the Trustees of Marie Collins Foundation ('the Company')

I report to the charity Trustees on my examination of the accounts of the Company for the year ended 31 March 2023.

Responsibilities and Basis of Report

As the Trustees of the Company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts 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 Company's accounts 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.

Page 16

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Independent Examiner's Statement

Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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 Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts 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 accounts 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.

Page 17

(A company limited by guarantee)

MARIE COLLINS FOUNDATION

INDEPENDENT EXAMINER'S REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

This report is made solely to the Company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Company's Trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Company and the Company's Trustees as a body, for my work or for this report.

Laura Masheder

Laura Masheder (Nov 24, 2023 15:52 GMT)

Signed: Dated: Nov 24, 2023

Laura Mashedar FCA DChA

BHP LLP Rievaulx House 1 St Mary's Court Blossom Street York YO24 1AH

Page 18

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2023

Note
Income from:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investments
5
Other income
6
Total income
Expenditure on:
Raising funds
7
Charitable activities
8
Total expenditure
Net income/(expenditure)
Transfers between funds
17
Net movement in funds
Reconciliation of funds:
Total funds brought forward
17
Net movement in funds
17
Total funds carried forward
17		 Unrestricted
funds
2023
£
77,817
111,500
112,614
2,115
246
304,292
30,329
120,460
150,789
153,503
(1,353)
152,150
324,065
152,150
476,215		 Restricted
funds
2023
£
-
196,507
-
-
-
196,507
-
338,214
338,214
(141,707)
1,353
(140,354)
339,877
(140,354)
199,523		 Total
funds
2023
£
77,817
308,007
112,614
2,115
246
500,799
30,329
458,674
489,003
11,796
-
11,796
663,942
11,796
675,738		 Total
funds
2022
£
57,814
686,047
35,608
271
23
779,763
15,035
435,281
450,316
329,447
-
329,447
334,495
329,447
663,942

The Statement of Financial Activities complies with the requirements for an income and expenditure account under the Companies Act 2006 and includes all gains and lossses recognised in the year.

All expenditure derive from continuing activities.

The notes on pages 23 to 37 form part of these financial statements.

Page 19

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

REGISTERED NUMBER: 07657115

BALANCE SHEET

AS AT 31 MARCH 2023

Note
Fixed assets
Tangible assets
14
Current assets
Debtors
15
Cash at bank and in hand
Creditors: amounts falling due within one year
16
Net current assets
Total assets less current liabilities
Total net assets
Charity funds
Restricted funds
17
Unrestricted funds
17
Total funds		 15,543
675,385
690,928
(15,190)		 2023
£
-
-
675,738
675,738
675,738
199,523
476,215
675,738		 16,662
671,222
687,884
(24,317)		 2022
£
375
375
663,567
663,942
663,942
339,877
324,065
663,942

The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

Page 20

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

REGISTERED NUMBER: 07657115

BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2023

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

G.Scobbie (Nov 22, 2023 14:00 GMT)G.Scobbie O E Dockray (Nov 22, 2023 11:29 GMT)O E Dockray G Scobbie O Dockray (Chair of Trustees) Treasurer

(Chair of Trustees) Date: Nov 22, 2023

The notes on pages 23 to 37 form part of these financial statements.

Page 21

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2023

Note
Cash flows from operating activities
Net cash used in operating activities
19
Cash flows from investing activities
Interest income
5
Net cash provided by investing activities
Cash flows from financing activities
Net cash provided by financing activities
Change in cash and cash equivalents in the year
21
Cash and cash equivalents at the beginning of the year
20
Cash and cash equivalents at the end of the year
20		 2023
£
2,048
2,115
2,115
-
4,163
671,222
675,385		 2022
£
280,441
271
271
-
280,712
390,510
671,222

The notes on pages 23 to 37 form part of these financial statements

Page 22

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

1. Accounting policies

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Marie Collins Foundation meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

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 fiar value. The principal accounting policies adopted are set out below.

1.2 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. Thus they continue to adopt the going concern basis of accouting in preparing the financial statements.

1.3 Income

All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

Page 23

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

1. Accounting policies (continued)

1.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on raising funds includes all expenditure incurred by the Company to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

1.5 Tangible fixed assets and depreciation

Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following basis:

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

1.6 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.7 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Page 24

(A company limited by guarantee)

MARIE COLLINS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

1. Accounting policies (continued)

1.8 Liabilities and provisions

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the statement of financial activities as a finance cost.

1.9 Financial instruments

The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

1.10 Operating leases

Rentals paid under operating leases are charged to the statement of financial activities on a straight-line basis over the lease term.

1.11 Pensions

The Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Company to the fund in respect of the year.

1.12 Employee benefits

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

1.13 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Page 25

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

2. Income from donations and legacies

Donations and gift aid
Total 2022		 Unrestricted
funds
2023
£
77,817
57,814		 Total
funds
2023
£
77,817
57,814		 Total
funds
2022
£
57,814

3. Income from charitable activities

EVAC
BT
Indigo Trust
Oak Tides
Microsoft
Garfield Weston
Help for Children
Google Tides
EVAC 2
Total 2022		 Unrestricted
funds
2023
£
-
6,500
105,000
-
-
-
-
-
-
111,500
182,747		 Restricted
funds
2023
£
90
67,500
-
-
-
-
-
-
128,917
196,507
503,300		 Total
funds
2023
£
90
74,000
105,000
-
-
-
-
-
128,917
308,007
686,047		 Total
funds
2022
£
227,262
148,000
100,000
71,149
18,383
40,000
7,409
73,844
-
686,047

Page 26

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

4. Income from other trading activities

Income from non charitable trading activities

Training
Consultancy
Conference
Total 2022
Investment income
Bank interest
Total 2022		 Unrestricted
funds
2023
£
3,304
104,002
5,308
112,614
35,608
Unrestricted
funds
2023
£
2,115
271		 Total
funds
2023
£
3,304
104,002
5,308
112,614
35,608
Total
funds
2023
£
2,115
271		 Total
funds
2022
£
4,064
31,544
-
35,608
Total
funds
2022
£
271

5. Investment income

Page 27

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

6. Other incoming resources

Other income
Total 2022		 Unrestricted
funds
2023
£
246
23		 Total
funds
2023
£
246
23		 Total
funds
2022
£
23

7. Expenditure on raising funds

Trading expenses

Direct costs
Professional and consultancy fees
Conferences, events and meetings
Administrative support
Total 2022		 Unrestricted
funds
2023
£
16
18,848
3,248
8,217
30,329
15,035		 Total
funds
2023
£
16
18,848
3,248
8,217
30,329
15,035		 Total
funds
2022
£
216
6,910
124
7,785
15,035

Page 28

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

8. Analysis of expenditure on charitable activities

Summary by fund type

Charitable activities
Total 2022		 Unrestricted
funds
2023
£
120,460
58,459		 Restricted
funds
2023
£
338,214
376,822		 Total
2023
£
458,674
435,281		 Total
2022
£
435,281

9. Analysis of expenditure by activities

Charitable activities
Total 2022		 Activities
undertaken
directly
2023
£
335,391
342,257		 Support costs
2023
£
123,283
93,024		 Total
funds
2023
£
458,674
435,281		 Total
funds
2022
£
435,281

Page 29

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

9. Analysis of expenditure by activities (continued)

Analysis of direct costs

Staff costs
EVAC expenses
BT expenses
HFC expenses
Oak Tides expenses
EVAC 2 expenses
Total 2022
Analysis of support costs
Administrative support
Professional and consultancy fees
Conferences, events and meetings
Other
Total 2022		 Activities
2023
£
283,851
44,742
1,606
-
4,842
350
335,391
342,257
Activities
2023
£
29,576
61,319
5,184
27,204
123,283
93,024		 Total
funds
2023
£
283,851
44,742
1,606
-
4,842
350
335,391
342,257
Total
funds
2023
£
29,576
61,319
5,184
27,204
123,283
93,024		 Total
funds
2022
£
281,855
45,744
1,642
4,459
8,557
-
342,257
Total
funds
2022
£
30,464
50,582
243
11,735
93,024

Page 30

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

10. Net income / expenditure for the year

Depreciation
Operating lease charge
Independent examination fee / audit fee
Preparation of accounts fee payable to accountants / auditor
11.
Independent examiner's / auditor's remuneration
Independent examination / audit of the financial statements
Preparation of the financial statements
12.
Staff costs
Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2023
£
375
6,794
2,600
2,750
12,519
2023
£
2,600
2,750
2023
£
256,249
21,732
5,870
283,851		 2022
£
1,167
6,450
6,600
3,120
17,337
2022
£
6,600
3,120
2022
£
255,497
21,332
5,026
281,855

The average number of persons employed by the Company during the year was as follows:

2023 2022
No. No.
8 8

No employee received remuneration amounting to more than £60,000 in either year.

The key management personnel of the charity are the Trustees, the Chief Executive Officer, Business Manager and Director of Services. The aggregate employment benefits, including employer's national insurance and pension contributions of the key management personnel of the charity were £138,560 (2022: £179,343).

Page 31

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

13. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2022 - £NIL).

During the year ended 31 March 2023, expenses totalling £35 were reimbursed or paid directly to 1 Trustee (2022 - £NIL). The expenses related to board meetings held during the year.

14. Tangible fixed assets

Cost or valuation
At 1 April 2022
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
Net book value
At 31 March 2023
At 31 March 2022
15.
Debtors
Due within one year
Trade debtors
Prepayments and accrued income		 Office
equipment
£
129
129
129
-
129
-
-		 Computer
equipment
£
5,200
5,200
4,825
375
5,200
-
375
2023
£
2,165
13,378
15,543		 Total
£
5,329
5,329
4,954
375
5,329
-
375
2022
£
3,243
13,419
16,662

Page 32

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

16. Creditors: Amounts falling due within one year

Trade creditors
Other creditors
Accruals and deferred income		 2023
£
6,858
2,982
5,350
15,190		 2022
£
12,264
2,068
9,985
24,317

17. Statement of funds

Statement of funds - current year

Unrestricted funds
General Funds
Restricted funds
BT
EVAC
NYCC
Oak Tides
Google Tides
EVAC (2)
Missing Children
Total of funds		 Balance at 1
April 2022
£
324,065
90,644
136,468
14,533
24,388
73,844
-
-
339,877
663,942		 Income
£
304,292
67,500
90
-
-
-
128,917
-
196,507
500,799		 Expenditure
£
(150,789)
(158,144)
(53,430)
(12,942)
(24,388)
(73,844)
(14,113)
(1,353)
(338,214)
(489,003)		 Transfers
in/out
£
(1,353)
-
-
-
-
-
-
1,353
1,353
-		 Balance at 31
March 2023
£
476,215
-
83,128
1,591
-
-
114,804
-
199,523
675,738

Page 33

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

17. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
General Funds
Restricted funds
BT
EVAC
Help for Children
NYCC
Oak Tides
Google Tides
Total of funds		 Balance at
1 April 2021
£
121,096
82,356
103,738
7,365
19,940
-
-
213,399
334,495		 Income
£
276,463
135,000
215,898
7,409
-
71,149
73,844
503,300
779,763		 Expenditure
£
(73,494)
(126,712)
(183,168)
(14,774)
(5,407)
(46,761)
-
(376,822)
(450,316)		 Balance at
31 March
2022
£
324,065
90,644
136,468
-
14,533
24,388
73,844
339,877
663,942

Page 34

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

17. Statement of funds (continued)

BT - Funding of the pilot stage of a project designed to train professionals involved in dealing with children affected by 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.

EVAC and EVAC 2 - Funding for the development of a global protection online network and capacity building work in priority countries.

Help for Children - Funding in support of the Click: Path to Protection training programme.

NYCC - Funding in support of Keeping Children Safe in North Yorkshire project.

Oak Tides - Funding to utilizing our network of partners, undertake a baseline assessment to identify status and scope of existing survivor groups and children and young person engagement forums in priority countries or regions.

Google Tides - Funding to roll out the international Click Path to protection training starting in Vietnam and then to other priority countries.

A transfer has been made from unrestricted to restricted to cover expenditure incurred on the Missing Children fund prior to income being received.

18. Analysis of net assets between funds

Analysis of net assets between funds - current year

Current assets
Creditors due within one year
Total		 Unrestricted
funds
2023
£
491,405
(15,190)
476,215		 Restricted
funds
2023
£
199,523
-
199,523		 Total
funds
2023
£
690,928
(15,190)
675,738

Page 35

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

18. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior year

Tangible fixed assets
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2022
£
375
348,007
(24,317)
324,065		 Restricted
funds
2022
£
-
339,877
-
339,877		 Total
funds
2022
£
375
687,884
(24,317)
663,942

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

Net income for the year (as per Statement of Financial Activities)
Adjustments for:
Depreciation charges
Interest income
Decrease/(increase) in debtors
Decrease in creditors
Net cash provided by operating activities		 2023
£
11,796
375
(2,115)
1,119
(9,127)
2,048		 2022
£
329,447
1,167
(271)
(13,232)
(36,670)
280,441

20. Analysis of cash and cash equivalents

Cash in hand
Total cash and cash equivalents		 2023
£
675,385
675,385		 2022
£
671,222
671,222

Page 36

MARIE COLLINS FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

21. Analysis of changes in net debt

Cash at bank and in hand At 1 April
2022
£
671,222
671,222		 Cash flows
£
4,163
4,163		 At 31 March
2023
£
675,385
675,385

22. Operating lease commitments

At 31 March 2023 the Company had commitments to make future minimum lease payments under noncancellable operating leases as follows:

Not later than 1 year
Later than 1 year and not later than 5 years		 2023
£
5,268
8,518
13,786		 2022
£
5,400
-
5,400

23. Related party transactions

The Company has not entered into any related party transaction during the year or in the previous year, nor are there any outstanding balances owing between related parties and the Company at 31 March 2023 (2022: £NIL).

Page 37