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2021-10-31-accounts

FBS: Family Based Solutions (A company charity limited by guarantee)

Trustees Annual Report and Account

Report and Financial Statements for Year Ended 31st October 2021 Charity number 1149383. Company number 8237225

FBS: Family Based Solutions (A company limited by guarantee)

Financial Statements for the Year Ended 31 October 2021

Contents Page
Legal and Administrative Information 2
Report of the Management Committee 3 -14
Independent Examiners Report 15
Statement of Financial Activities 16
Balance Sheet 17
Notes forming part of the financial statements 18-21

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Reference and Administrative Information

Charity Name:

Family Based Solutions

Centre Charity registration number: 1149383 Company registration number: 8237225

Registered Office and operational address:

5 Chase Side Crescent Enfield EN2 0JA

Trustees/Directors

Judith Allen Marilyn Griffith Loraine Hunte Perihan Mehmet Panay Richards Feliz Hassan Aytac Mustafa

Director/Secretary Director/Chairperson Director/Treasurer Director/Trustee Director/Trustee Director/Trustee Director/Trustee

Project Managers

Joseph Lettieri Ayse Adil Jason Phasouliotis Matthew Rider

Administration Manager

Dervise Atalay

Accountant -- TACTS Accountant, 61 Fountains Cresc., London N14 6BD

Bankers -- HSBC, The Town, London, Enfield, EN2 6LD

Solicitors – Martin Shepherd 29 Southbury Road, Enfield, EN1 1YZ

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Trustees report

The trustees are pleased to present their annual directors’ report together with the consolidated financial statements of the charity and its subsidiary for the year ending 31st October 2021 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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 2015).

Our Aims and objectives

Purposes and Aims

Our charity’s purposes as set out in the objects contained in the company’s memorandum of association are to:

The aims of our Charity are to support parents/carers in the Enfield, Barnet and Haringey area who are abused by their children. We aim to raise awareness of this mainly hidden form of abuse. We aim to support the whole family to end the abuse in the home and support parents/carers improve the communication within the family. In addition, we aim to support families who are survivors of domestic abuse once the perpetrator has left the home. Our aim is to rebuild relationships within the family and prevent the inter-generational cycle of abuse.

The Charities three outcomes:

Ensuring our work delivers our aims:

The Charity is currently funded via four main grants. The Big Lottery (the national lottery community fund) grant began on the 1[st] June 2017 which has been awarded for five years. The grant will cover the running costs and salaries of two of the project

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managers until 31[st] May 2022. The second grant was awarded by Enfield Council on the 1[st] November 2019. The grant is part of the Nexus Project to cover the costs of a family support worker and was awarded for four years ending on the 31[st] October 2023. The third grant was awarded by The Henry Smith Charity. This grant will fund the salary of a full-time project manager for two years and associated running costs. The grant will end on the 31[st] August 2022. The fourth grant is funded by the Mayor of London as part of the Young Londoners Fund. This funding was awarded to Enfield Council who have commissioned Family Based Solutions to support families whose children are involved in or on the edge of gang related activity. The funding will end on the 31[st] August 2022. The grant will fund an administration post and associated running costs. We report to our funders twice a year on the work we have conducted with our beneficiaries and the progress made towards the stated outcomes for each grant. In this reporting period The City Bridge Trust funding came to an end we have offset this loss of income as when applying for the Lottery grant, we made sure that the amount per year increased to make up for any shortfall in income. We have applied for extension funding from The City Bridge Trust and have been awarded two further years of funding due to begin in December 2021. The two new grants have increased our staff members to five and allowed us to increase the number of clients we can provide a service to and reduce waiting times. We have been able to increase our reserves this year to offset any shortfall in funding this has been through our paid services, fundraising events, and training income. We monitor all families progress from the initial assessment, halfway through the intervention and at the end of the intervention via client feedback, updating data regularly and sharing appropriate information with referrers. Our assessment paperwork allows us to clearly see if there has been a reduction in the abuse. All families are allocated two trained family support workers and are seen initially weekly then further apart when progress has been consistent. In the cases of families affected by domestic abuse we follow the DART (domestic abuse recovering together) programme, and the families complete an evaluation at the beginning and the end of the ten sessions. We meet regularly with volunteers and trustees to evaluate our service, where we can improve, and any further training required. At the beginning of October 2021, we began a new intervention working with adult perpetrators of domestic abuse. The FBR (family-based relationships) programme was developed by FBS managers in collaboration with Dr Emma Holdsworth and Dr Kate Walker from Coventry University. The FBR programme will work with both male and female perpetrators in groups or 1:1 the sessions will also be offered in an online format to reduce drop-out rates. We will have the FBR programme evaluated once we have sufficient numbers of delegates to make the research relevant. The B.O.S.S(building on strengths and solutions) schools programme allows us to work with students referred by the schools for various presenting problems. This is a paid for service and in this reporting period we have two further schools taking part increasing revenue. The increase in the numbers of students taking part in the BOSS programme means we will have more outcome evidence which we hope will encourage other schools to take part in the future. Our solution focused training days has given us the

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opportunity to raise income and to network with other agencies who we can approach to support our clients if they provide a service which would be useful.

Impact of Covid Pandemic on services:

In March 2020 with the first national lockdown and the closure of schools and other referring agencies working from home we saw a drop in referrals. Between March 2020 to August 2020, we have twenty-one families referred to our service. Once referring agencies returned to work and schools reopened from September 2020 to January 2021, we had sixty referrals a rise of 34%. As the above figures show in 2021, we have seen an increase in referrals of 28% on the previous year. The increase in demand being due mainly to the rise in domestic abuse and child to parent abuse during the lockdown period when families were in isolation. We have seen an increase in young people suffering from anxiety and isolating themselves in the family home leading to less school attendance and incidents of conflict in the home. As the demand for CAMHS services have increased the waiting times have also gone up currently up to a year. This has led to CAMHS in Enfield referring more families to our service while they are waiting in turn increasing our waiting times. The relaxing of lockdown measures has allowed us to begin to see families face to face when it has been safe to do so. We continued to provide services to our clients via Zoom platform and also our training events. To reduce waiting times for clients we have been able to offer more parent/carer support groups via Zoom at times that suit clients this is offered to all families as an initial intervention with the option of whole family support at the end of the 4-week groups if required. It has been successful in increasing uptake of the service and in many cases removed the need for family work so we can dedicate more time to the most complex cases. FBS Chat online interviews with solution focused experts from across the world has continued and this year we reached a milestone of one hundred interviews. The positives that came from this difficult period was that we now are able to support more clients remotely which enabled us to provide support to families all across the UK. It has allowed clients access to our service when they are unable to travel to us for reasons of distance or disability issues. We have interviewed SF experts from across the world who we would not have had the chance to meet in person and some interesting collaborations have come about as a result. The training events can be accessed by more people regardless of where they are located and because of the increased numbers attending we have been able to offer training at a reduced cost. The increase in numbers attending means we are still able to make this way of training very cost effective. We were also able to organize a national online conference for services all across the UK who work with child to parent abuse, the first of its kind. We had sixty-two delegates who were able to present their work and liaise with other agencies working in the same field.

The focus of our work: The main objectives of our work are to support referred families to end the abuse in the home and raise awareness of parent abuse to fellow professionals and service users through training events, presentations to potential

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referrers, supporting academic research, media articles, website, and our You Tube channel, FBS Chat. We have modified our support offered to clients to reduce waiting times and increase our capacity. The three-weekly parent/carer support groups are offered online and varying times during the day, evenings and at weekends. Clients referred are offered the groups in the first instance which means they do not have to wait for whole family support before they receive assistance this also has led to some families not requiring any further support so we can focus on the more complex cases. The clients are also offered a single session and a follow up four weeks later if they do not want to join a group. This reduces waiting times and helps to get the families working together earlier than waiting for weekly sessions. Families can choose either of these options or wait for family work if they feel they can cope while on the waiting list.

To support families affected by domestic abuse once the perpetrator has left the home. We have a five-year licence to run the DART (domestic abuse recovering together) project, an NSPCC initiative which is aimed at rebuilding relationships within the family. The incidence of previous domestic abuse between the caregivers in our child to parent abuse cases is very high currently at 76% of cases referred. The DART intervention has been difficult to implement due to the number of weeks the child has to miss school especially if the young person has poor attendance. We have had to offer the programme in the evenings so as to avoid the school times which has helped increase the numbers attending. One of our main aims when we deliver training and presentations is that we need to look at these cases as an early intervention into adult domestic abuse as with early support these young people can be diverted from becoming adult perpetrators of domestic abuse. Each London borough deals, on average, with over 2,000 domestic abuse offences and 4,000 domestic abuse incidents a year. However, there are variations across London boroughs. For example, there were 7,051 offences in Enfield in 2019, compared to 1,685 in 2011, and 5,858 offences in Barnet in 2019 compared to 1,162 in 2011. This is a 318 per cent and 404 per cent increase respectively. Police and Crime Committee April 2020.

With the introduction of the adult perpetrators programme, we aim to reduce the abuse in the home which we know has a huge impact on the families and their children. We aim to work with the lower level of adult perpetrators who are motivated to make positive changes and improve relationships with their partners and children. The course runs for ten weeks and areas covered include, the effects of DA on family members, replacing unwanted behaviours with more positive interactions, how to cope with flashpoints in their relationships and how their behaviour has an influence of their children and wider family.

The strategies we use to meet our objectives included:

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Findings from our service users/referrers

Our objects and charitable funding limit us to supporting families who reside in the Enfield, Barnet and Haringey area or whose children attend a school in these boroughs. We rely heavily on our team of dedicated volunteers who work directly with families in the home, office and school setting.

The main points raised are below:

Feedback from Service users:

How has FBS helped?

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How can FBS improve the service?

Feedback from Volunteers and Staff:

What has worked well?

What can be improved?

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Feedback from professionals:

Activities carried out in the year to meet our three outcomes:

Outcome 1: There will be improved parent/child relationship leading to the end of abuse in the home

The use of our Ladder of Harm assessment tool shows that families are experiencing reductions in abuse in the home. Our solution focused approach puts families in the role of expert where they feel listened to and less stigmatized. We see reductions in abuse from between 60%-80% there is less violence and verbal abuse and more incidents of positive interactions. FBS delivers family therapy using the Solution Focused approach. We liaise with any other professionals involved with the family

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and attend TAF, CIN and CP meetings. Working with the whole family, we highlight their current and previous strengths and help them describe positive changes they would like to see moving forward. Family members identify their own small targets to reach their desired outcomes. This gives each member of the family a voice and the opportunity to be heard. The approach has a strong focus on behavioural changes which are measured using the solution focused scale. This identifies where they are as a family, what is already working and the next behavioural change that would tell them they are on the next number. The focus on what families can do and their successes, however small, highlights strengths and resources. Highlighting when families are overcoming challenges helps them feel empowered, increases resilience, and builds confidence in their ability to overcome future setbacks. Each family member is seen as part of the solution, and all have a role in making positive changes. Parent/carers are listened to and not judged for their child’s behaviour. Equally, children find our non-judgemental, collaborative approach easier to engage with. Therefore, both parent/carers and children find the service more accessible than comparable services, reducing drop-out rates. If the clients feel they need different support than we can refer them onto other agencies who may be more suitable. This again reduces the time clients need to wait for support as they are not left on our waiting list for months without a provision. We have also undertaken group work with parent/carers who attend four sessions remotely and if they feel they need whole family support this can also be offered at the end of the 4 weeks. The sessions are attended by a minimum of two trained practitioners. This again reduces long waits for a service and provides group support for the attendees who can feel less isolated and stigmatized. Families will explore safety plans for when things become too extreme so that everyone is aware of what to do in case of emergencies.

Outcome 2: Families will have an increased understanding of the effects of domestic abuse on all family members

During this reporting period we were not able to offer families DART support as it was intended. Following Covid regulations we trialed ‘domestic abuse recovery’ workshops intended for adult survivors only. The 5-week workshop follows the same intended outcomes. Whilst the children are able to attend school the parents can join the online sessions and benefit from the peer support, understand the effects of DA/DV on themselves and their children and look at preferred futures. The referrals for the DART programme have reduced in this reporting period. We have supported fifteen clients in this reporting period two of which were provided 1:1 sessions. The FBR programme has also highlighted the effects of domestic abuse on family members and supported clients to change their negative behaviours with solution behaviours.

Outcome 3 Families will have wider support networks leading to less isolation and the need for intervention

Parents are encouraged to join our support groups after they have completed the DART programme and may also be offered further family support if required. The parents continue to support each other through the What’s app group which they

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have set up and which is monitored by the project managers. The newly added group sessions for parents also provides peer support and is especially useful for families whose children refuse to attend any form of intervention. The helps to reduce the isolation and gives parents some tools and strategies to use in the home. In this reporting period we have been part of new initiatives in Enfield which has widened our provision to families and developed closer working partnerships with other voluntary and statutory services. Our young service users are supported in school if this is needed. This has meant that we have been able to improve behaviour and increase academic achievement. This has led to better relationships between child and school staff and has had a positive effect on the relationship between parent/carer and the school. This has led to another level of support for families as often the relationship between families and the school had broken down. Our solution focused approach to working with families has increased the confidence in our service users as they will develop their own unique solutions to their presenting problems. They have developed a new way of communicating using the techniques used in sessions and applying them in their home lives. This has led to families being table to problem solve in a more positive and collaborative way reducing the need for outside intervention. As we are part of the Inspiring Young Enfield project we have been able to work closely with twenty three other service providers. This has greatly increased the support that can be offered to young service users which are offered free of charge, this includes sporting activities, performing arts, education support, community mentoring and support with further education and work opportunities.

Service users can also access our social media platforms to ask for advice and support when required.

Outcome 4 By raising awareness of parent abuse parents will feel less isolated and more likely to come forward to seek help

The current reporting period has seen 245 referrals to our service which is much higher than predicted in our funding bids and an increase of 28% on the previous reporting period. We have established ourselves in Enfield as the service specialising in CPA and receive referrals from all statutory and third sector organisations. Self-referrals are the third highest referral rate indicating that if there is a service parents will come forward for support despite the stigma and isolation, they have experienced. In this reporting period we arranged the first UK wide online child to parent conference which was attended by 60 agencies across the country who work with child to parent abuse. It was an opportunity to share best practice and form partnerships with other agencies. It was also attended by other professionals and two academics who were writing research papers on the subject. As a partner in the Inspiring Young Enfield consortium which has twenty-three agencies involved we have been able to present our work and keep child to parent abuse on the agenda in Enfield. In the past year we have attended fifty-five meetings to support our families in schools and social services. We are one of a team of organisations who meet bimonthly at the early help forum where we can share best practice and be updated on any changes in referral systems. With our new partnerships and council contracts we have increased out networking and presence in the borough. We are part on the

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Enfield Thrives consortium where we have presented our service and networked with other agencies who support young people and their mental wellbeing. FBS are members of the Enfield, VAWG panel who meet monthly. The panel gives updates on all aspects of domestic abuse and the any changes in services and the latest statistics on domestic abuse incidents in the borough. In the past year we have held eight training events for various professionals including social workers, school mentors, faith groups, teaching staff and community groups. Our social media presence reaches over 10,000 people in the three boroughs with both open and closed groups. Our new FBS Chat has conducted one hundred live interviews which is posted on Facebook and our own dedicated you tube channel. The guests include some of the most respected practitioners of the solution focused approach from across the world, which has highlighted the approach and its use in so many diverse settings.

Financial Review

The charity’s principle funding is in the form of four grants. The Big Lottery’s Reaching Communities Fund, The Henry Smith Charity, Enfield Council’s Nexus project and the Mayor of London’s Young Londoners Fund. The accounts below represent the expenditure from four funders.

Plans for Future Periods

We will be applying for funding from the Lottery Communities fund and from other funding sources. We aim to embed the FBR programme into our work and get the programme independently evaluated, once this is achieved, we will be making the programme a service that referrers will be required to fund to increase our reserves and move towards independent sustainability. In the future we will be working with the issue of parental alienation as it is often a major factor for some families where the children are stuck between warring parents.

Structure, Governance and Management

Governing Document

The organisation is a charitable company limited by guarantee, incorporated on 2nd October 2012, and registered as a charity on 18[th] October 2012. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.

Recruitment and Appointment of Management Committee

The directors/trustees of the company are also charity trustees for the purposes of charity law. Under the requirements of the Memorandum and Articles of Association the directors/trustees are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting.

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Risk management

The trustees have a risk management strategy which comprises:

● an annual review of the principal risks and uncertainties that the charity faces.

● the establishment of policies, systems, and procedures to mitigate those risks identified in the annual review; and

● the implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise.

This work has identified that financial sustainability is the major financial risk for the charity. A key element in the management of financial risk is a regular review of available liquid funds. Attention has also been focussed on non-financial risks arising from fire, health and safety and food hygiene. These risks are managed by ensuring accreditation is up to date, having robust policies and procedures in place and regular awareness training for staff working in these operational areas. The Trustees constantly review risks relevant to the charity. Any risks identified are reported to the Trustees and decisions made on how to minimise risk.

In reviewing the effect of COVID-19 Pandemic, FBS has reviewed its risk and taken action plan in mitigating any associated risks and amend accordingly. The charity resilience was responsive and strong which ensured business sustainability during this exceptional time.

Reserves policy and going concern

Reserves are needed to bridge the gap between the spending and receiving of income and to cover unplanned emergency repairs and other expenditure. The trustees consider that the ideal level of reserves in the light of the main risks to the organisation. As a result, the Board has approved a policy whereby the unrestricted funds not committed, should be held in reserve, and maintained at a level which ensures that FBS’s core activity could continue during a period of unforeseen difficulty. The target reserve amount represents at least 6 months’ (26 weeks) expenditure and will be reviewed annually.

- Related parties and co operation with other organisations

None of our trustees receive remuneration or other benefit from their work as trustees. Any connection between a trustee or senior manager of the charity with its members must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. In the current year, no such related party transactions were reported.

Responsibilities of the directors/trustees

The charity trustees (who are also the directors of FBS for the purposes of company law) are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company

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and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing the 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 to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and the group and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Independent Examiner

TACTS Accountant was appointed as the charitable company’s independent examiner during the year and has expressed their willingness to continue in that capacity.

Signed on behalf of trustees

Ms Marilyn Griffith (Chairperson)

Date : 23/02/2022

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Independent examiner’s report to the trustees of Family Based Solutions

I report on the accounts of the company for the year ended 31[st] October 2021, which are set out on pages 16 to 21.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) or under Regulation 10 (1)(a) to (c) of The Charities Accounts (Scotland) Regulations 2006 (the 2006 Accounts Regulations) and that an independent examination is needed. The charity is required by company law to prepare accrued accounts and I am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountant.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Date: 23/02/2022

Chartered Certified Accountant, TACTS Accountant, 61 Fountains Crescent., London N14 6BD.

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STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR END 31 OCTOBER 2021 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR END 31 OCTOBER 2021 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR END 31 OCTOBER 2021 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR END 31 OCTOBER 2021 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR END 31 OCTOBER 2021 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR END 31 OCTOBER 2021 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR END 31 OCTOBER 2021 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR END 31 OCTOBER 2021
Notes
INCOMING RESOURCES:-
Donations
Income from charitable activities
(19)
TOTAL INCOMING RESOURCES
RESOUCES EXPENDED
Expenditure on raising funds
(17)
Expenditure on Charitable activities (17)
TOTAL RESOUCES EXPENDED
Net Incomings and (outgoings) resources
Balances Brought Forward
Balances Carried Forward		 Unrestricted
Funds
£
41,078
-
41,078
-
3,580
3,580		 Restricted
Funds
£
-
252,157
252,157
3,053
218,091
221,144		 Total
Total
Funds
Funds
2021
2020
£
£
41,078
31,452
252,157155,778
293,235 187,230
3,053
2,964
221,671181,232
224,724 184,196
37,498 31,012 68,511
3,035
78,971 42,127
121,098 118,063
116,469 73,139 189,608 121,098

There were no recognised gains or losses for the above period other than those shown in the statement of financial activities for the above financial year. All incoming resources and resources expended are derived from continuing activities.

(The notes attached form part of these financial statements)

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FAMILY BASED SOLUTIONS FAMILY BASED SOLUTIONS
BALANCE SHEET AS AT 31 OCTOBER 2021
Notes
Fixed Assets
Tangible assets:
Office Equipment
(16)
Current Assets:
Debtors
(15)
Cash at Bank
Current Liabilities:
Creditors:
Amount falling due within one year:
Accruals
(14)
Net Assets
As Represented By
Unrestricted Fund
Restricted Fund
(13)
Total Funds		 £
2021
2,165
3,867
184,366
790
189,608
116,469
73,139
189,608		 £
2020
4,742
3,867
113,179
690
121,098
78,971
42,127
121,098

(The notes form part of this account)

The directors are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477, and that no member or members have requested an audit pursuant to section 476 of the Act.

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

This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

The accounts were approved by the Directors on 23/02/2022 and signed on their behalf by:-

Ms Marilyn Griffith (Director and Trustee)

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FAMILY BASED SOLUTIONS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] OCTOBER 2021

1. Accounting basis.

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

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. FBS 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 note(s).

b) Preparation of the accounts on a going concern basis

The Charity trustees are of the view that measures taken subsequent to the year-end to reduce operating costs and successful in applying for continuation funding have secured the immediate future of the Charity for the next 3 to 4 years and that on this basis the charity is a going concern.

2. Cash Flow Statement

The trustees have taken advantage of the exemption in Financial Reporting Standard No 1 (revised) from including a cash flow statement in the financial statements on the grounds that the charity is small.

3. Income

Income is recognised in the period to which it relates, unless specified otherwise by the funder. Project funding is, in general, repayable if not expended within the relevant project. Such income is only recognised to the extent that it ceases to be repayable. The income is accounted for on a receivable basis.

4. Resource Expended

Resources expended are included in the Statement of Financial Activities inclusive of VAT which cannot be recovered. Direct charitable expenditure include includes the direct costs of the activities. Where such costs relate to more than one functional cost category, they have been apportioned in line with the direct costs of the relevant service.

5. Fund Accounting

Fund accounting unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work.

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6. Support Cost

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back-office costs, finance, personnel, and governance costs which support the Charity activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 18.

7. Operating lease

Office rent lease commitment was ended in this financial year. The charity has not entered into any other lease commitment in this financial year.

8. Taxation

FBS is a registered charity and is not liable for corporation tax on its income under section 505 of the Income and Corporation Taxes Act 1988 to the extent that it is applied to its charitable activities.

9. Tangible fixed assets

Fixed assets are stated at cost less accumulated depreciation.

Depreciation is provided to write off the cost, of all fixed assets over their expected useful life as follows: -

Equipment and Furniture - 33% straight line

10. Staff Costs and numbers

Salaries and wages
Social security costs
Pensions costs
Total		 2021
£
100,970
29,233
12,743
142,945		 2020
£
87,142
28,311
8,662
124,115

The total number of employees were 5 in this financial year. None of the employees received emoluments in excess of £60,000 in the year or the previous year.

Trustees are not remunerated.

11. Pension costs and other post-retirement benefits

FBS makes pension contribution into staff private pension scheme as and when this is recovered through their project funding. Contribution’s payable is charged to the Statement of Financial Activities in the period to which they relate

12. Status

Family Based Solutions (FBS) is a registered charity and registered company limited by guarantee.

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13. Analysis of Restricted Fund

Big Lottery Fund
National Lottery Community Fund
Inspiring Young Enfield
Grants Buttle UK
City Bridge Trust
The Henry Smith Charity
Nexus Project		 Balance at 1st
Nov 2020
Incoming
resources
Outgoing
resources
Balance at
31st Oct 2021
£
£
£
£
15,183
116,116
117,471
13,828
-
10,000
3,466
6,534
-
37,500
26,461
11,039
427
-
427
-
4,790
-
4,790
-
12,157
35,000
34,324
12,833
9,570
53,541
34,206
28,905
42,127
252,157
221,145
73,139

The purpose of the fund is to: -

14. CREDITORS (ACCRUALS)

Independent Examiners Fee
15. DEBTORS
Rent Deposit		 2021
(£)
2020
(£)
790
690
2021
2020
£
£
3,867
3,867
3,867
3,867

15. DEBTORS

16. TANGIBLE FIXED ASSET

At Cost
Depreciation
Brought forward
Charge for the year
Carried Forward
Net Book Value
At October 2021
At November 2020		 Equipment &
Machinery
6,493
2,164
2,164
4,328
2,165
4,742

20

17. Total Resources Expended

17. Total Resources Expended
Unrestricted
Funds
Resources Expended
£
Salaries, Pensions and NIC
-
Volunteer Expenses and Training
745
DBS expenses
-
License fees
-
Refreshments and Catering
160
Trainers and Sessional Worker
-
Equipment
-
Transport and Travel
-
Administration and Office Expenses
-
Independent Examination
-
Rent, Rates and Service Charges
-
Legal and Professional fees
-
Utilities
-
Depreciation
-
Courses and Other activities
-
Total Resources Expended
905
18. Support and Governance Costs
General Support
£
Administration and Office
Expenses
9,473
Independent Examination
-
Rent, Rates and Service Charges
24,328
Legal and Professional fees
-
Utilities
2,432
Equipment & Depreciation
2,164
Total
38,396
19. Income from Charitable activities:
Funder
Big Lottery Fund
The National Lottery Community Fund
Inspiring Young Enfield
Grants Buttle UK
City Bridge Trust
The Henry Smith Charity
Nexus Project		 Restricted
Total
Total
Funds
Funds
Funds
2021
2020
£
£
£
142,945
142,945124,115
8,606
9,351
4,594
128
128
61
159
159
157
5,442
5,602
7,329
21,678
21,678
5,224
-
-
866
2,641
2,641
2,463
9,479
9,479
8,156
790
790
690
24,328
24,328
24,288
981
981
1,198
2,432
2,432
2,408
2,164
2,164
2,647
2,046
2,046
-
223,819 224,724184,196
Governance
Total
£
£
6
9,479
790
790
-
24,328
981
981
-
2,432
-
2,164
1,777
40,173
2021
2020
£
£
116,116
56,478
10,000
-
37,500
-
-
1,850
-
36,000
35,000
17,700
53,541
43,750
252,157
155,778

21