OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← Family Based Solutions

2023-10-31-accounts

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

Trustees Annual Report and Account for the year ended 31st October 2023

Charity number: 1149383 Company number: 8237225

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

Financial Statements for the Year Ended 31 October 2023

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 18
Notes forming part of the financial statements 19-23

1

Reference and Administrative Information

Charity Name:

Family Based Solutions

Centre Charity registration number: 1149383 Company registration number: 8237225 Registered Office and 5 Chase Side Crescent operational address: 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 Nicole Economou Veronika Radway

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

2

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 2023 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. In this reporting period we have added a new provision to our support services. The Family Based Relationships (FBR) programme was co-written with the Dr Kate Walker and Dr Emma Holdsworth from Coventry University who have written programmes for other third sector organisations. The FBR programme is unique to FBS and is aimed at working with low level adult perpetrators of domestic abuse to change problematic behaviours with more solution focused behaviours. We added this intervention due to the high level of domestic abuse in our child to parent abuse cases. Our aim is to end the abuse between the adult caregivers so that their children can live in a supportive and caring home environment, and we see it as an early intervention into child to parent abuse.

3

The Charities three outcomes:

Ensuring our work delivers our aims:

The Charity is currently funded via the following grants. The Big Lottery (the national lottery community fund) grant began on the 1[st] August 2022 which has been awarded for four years. The grant will cover the running costs and salaries of two of the project managers until 31[st] July 2026. 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] March 2024. The third grant was awarded by The Henry Smith Charity in which we were successful in attaining continuation funding for a further three years. This grant will fund the salary of a full-time project manager for three years and associated running costs. The grant will end on the 31[st] December 2025. We have funding from The City Bridge Trust which provides the salary of a family support worker and associated costs. The award ends on the 30[th] November 2023 this funding has run in total over five years and FBS will not be able to re-apply to the trust as they have a policy of leaving a gap of one year if funding has been awarded for five years. In this reporting period we have been successful in further grants which are of shorter duration. We have been awarded a grant for one year from the Garfield Weston Foundation which will end on the 31[st] August 2023. This funding covers part of the salary of our administrator and some running costs. The Charles Hayward Foundation awarded a grant for one year which part funds our paid for counselling services and volunteer expenses the grant ended on 31[st] July 2023. The Beacon Lodge Trust award is for one year and will fund counselling for our adults and support families with financial difficulties the grant ends on the 30[th] November 2023. We also were awarded smaller grants from the local Co-op and Waitrose supermarkets.

FBS has increased its reserves in this reporting period through fundraising events, earnings from the BOSS programme in schools, and we have also this year been commissioned by social services to work with families who do not meet our normal criteria. The reserves in this reporting period have had to be used to fund the salary of our admin manager whose funding ended when the Inspiring Young Enfield project ended in June 2023. This has meant that we have used more of our reserves than we would have liked and this will increase further in the upcoming year as the salary funded by the City Bridge Trust will have ceased. We continue to apply for funding and in this reporting period we have seen an increase in the BOSS service

4

generating an income for the charity. Last year we had 3 schools who regularly paid for the BOSS service, this reporting period we are now in 5 schools on a regular basis.

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. 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 referred families are initially offered places on our 4 weekly parent support groups. This is offered online via Zoom this means we can offer support a lot sooner than waiting for the family work. The online sessions also eliminate any difficulties in attending an office meeting. Parent/carers can attend more then one block of sessions or if they feel they need further support can then be offered the family work. 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. 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 works 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. 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 three further schools taking part increasing revenue. Moving forward we will look to gaining accreditation for our training in the hope to increase our attendees to our training events. Our You Tube channel (FBS Chats) has now interviewed over 110 solution focused practitioners all over the world. This has raised the profile of the charity and the issue of child to parent abuse. We offer families in need the services of our benefits/housing advisor where families are supported in making applications for benefits, DLA/PIP payments, support with energy costs and housing issues. The support helps families in financial crisis so they can focus more of their energy on improving family relationships. We have the use of two BACP registered counsellors for the clients who need intense therapy support so they can be in a better place to move forward in their lives. One of the counsellors specializes in trauma therapy with female survivors of domestic abuse and reports have been very positive from the clients referred. We fund the sessions through our sessional workers budget at no cost to the clients.

5

- - Cost of Living Crisis:

The cost-of-living crisis has had an impact on the families we support leading to an increase in the services of our benefits/housing advisor. It has added extra stress on family life and an increase in domestic incidents. The increase in costs and interest rates is also a concern for small charities in that overheads have increased. The rent for our office has increased by 30% due to a rent review and utility costs have increased by 25%-30%. We have been fortunate in that our funders at the Lottery offered an uplift in our grant to cover the increase in costs. We applied and were successful in being awarded a 2-year uplift. This extra funding has covered the increase in office rent and utilities we were also given extra support for the increase in volunteer expenses and salaries.

Referrals for this reporting period:

This reporting period has seen 213 families referred into our various services which amounted to 698 individuals, this is an increase of 16% on the previous year. The majority of referrals are from schools, social services and self-referrals. The waiting times for family work is still something we are trying our best to address. The online parent groups do give families the opportunity to get support in a short space of time. This is due to them being conducted online which means there is no limit in numbers that can attend. The online groups also means that many families do not require ongoing family support which means we can focus more of our time on the more complex cases. The waiting times for CAMHS services and the increase in incidences of young people with mental health issues has meant the third sector in general is having to try and fill this shortage of support. We are being approached to work with families who do not meet our charitable criteria due to the lack of resources elsewhere. We are seeing an increase in particular in referrals to our DART programme.

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 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 four-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. Families can choose either to attend parent workshops or wait for whole family support at our office.

To support families affected by domestic abuse once the perpetrator has left the home. We continue 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

6

abuse cases is very high currently at 67% 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. In this reporting period our programme facilitator of the DART programme has been trained by the NSPCC to become a trainer for other services who wish to implement DART in their work with domestic abuse survivors. This will mean she will be an accredited trainer for DART and we will, as a charity be earning an income from training others in it’s use.

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 referrals have increased this reporting period compared to last year when the programme was first introduced. When candidates have completed the course, a report is sent to the social worker and the client. We also offer follow up work if required for the clients in one case we are now working with the client and his child to repair relationships.

The strategies we use to meet our objectives included: -

7

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?

8

How can FBS improve the service?

Feedback from BOSS students:

9

Feedback from Volunteers and Staff:

What has worked well?

What can be improved?

Feedback from professionals:

10

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 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, then 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 parents/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. If the issues stem mainly from school related issues which are then brought into the home, we can offer school solution focused sessions which the schools are open to this support as it also improves child/teacher relationships.

11

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

During this reporting period we have seen an increase of 35% to the DART programme. Our facilitator has improved access to this support via in person and online support. The increase has led to more clients supported in a group format and this also has the added benefit of increasing peer support. The clients on the FBR perpetrator programme are invited to think about the effects of domestic abuse on the children and exploring the differences in abusive and healthy relationships. It is part of both programmes to look at the wider implications of abuse on all family members and that the children are not just innocent bystanders. Our experience of children who abuse parent/carers has given us an insight to the effects on the children of witnessing intimate partner violence and abuse as this is present in 67% of the children referred for our child to parent abuse service.

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 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 able to problem solve in a more positive and collaborative way reducing the need for outside intervention. We will refer families to positive activities through our knowledge of activities arranged by other partners in the borough.

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

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

12

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. 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 61 meetings to support our families in schools and social services. We are one of a team of organisations who meet bi-monthly 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 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. 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 over 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. FBS were awarded charity of the year which was undertaken by the Loving Local Enfield group. The public were asked to vote for the charity they would be most likely to donate to and use their services. We have met with social work teams and presented our service and the issue of child to parent abuse. We are part of the Nexus team in Enfield who fund the salary of one of our family support workers. This is a council initiative where our role is to support the parent/carers of school students who are on the verge of permanent exclusion from mainstream education. The family support worker sits on behaviour panels and offers support for the families if they feel they need the extra support. Our two project managers are now trained facilitators for the Metropolitan Police Community Development Team. We have facilitated in the Hendon POP week where new recruits are invited to hear from community stakeholders and their lived experience of Police interactions. We facilitate conversations after the recruits have heard from the invited speakers. We are able to speak about child to parent abuse and domestic abuse and hear from the officers of their experiences.

Financial Review

The charity’s principal 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 City Bridge Trust. The accounts below represent the expenditure from four funders.

13

Plans for Future Periods

We will continue to write our own funding bids for specific project costs that require less funding and time in applying. This year we have been successful in gaining smaller grants from the John Lewis Partnership, Toyota Charitable Trust and the Coop community fund. We have been approached to join a consortium to apply for funding from the London Violence Reduction Unit. The VRU are offering substantial funding for consortia that can support young people from becoming involved in criminal activity or who are already committing crime. We will know if we reach the second stage in January 2024. Our successful bid to the Lottery fund for an uplift grant due to the cost-of-living crisis has eased the pressures on our increased costs of providing services. We have in this past year increased our paid for BOSS service to schools in Enfield and Barnet. This will increase our level of reserves for any future financial difficulties. This year has seen the start of an exciting opportunity to work closely with the Metropolitan Police. The two project managers have been selected to become presenters/facilitators to the Met’s new recruits during their POP week at Hendon Police College. The project managers have taken part in the accreditation process and have so far attended two events as facilitators. This is a great opportunity to highlight the issue of child to parent violence to the Police and how we can work together to make sure that our young people are supported and not criminalised. It is also something that we hope will increase our funding appeal to funders as we will have close working ties with the whole of the Met.

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.

Risk management

The trustees have a risk management strategy which comprises:

14

● 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 an issue for the charity. In this reporting period however there has been success in awards of large grants which will provide stability for at least the next three years. 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 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:

15

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: 28/12/2023

16

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 2023, which are set out on pages 18 to 23.

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: 28[th] December 2023

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

17

FAMILY BASED SOLUTIONS

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR END 31 OCTOBER 2023

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
£
66,173
3,784
69,957
-
24,920
24,920		 Unrestricted
Funds
£
66,173
3,784
69,957
-
24,920
24,920		 Restricted
Funds
£
-
247,811
247,811
3,270
259,459
262,728		 Restricted
Funds
£
-
247,811
247,811
3,270
259,459
262,728		 Total
Total
Funds
Funds
2023
2022
£
£
66,173
56,713
251,595262,907
317,768 319,619
3,270
3,144
284,378254,812
287,648 257,956
45,038 (14,917) 30,121
61,663
**149,107 ** **102,164 **
251,271 189,608
194,145 87,247 281,391 251,271

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)

18

FAMILY BASED SOLUTIONS FAMILY BASED SOLUTIONS
BALANCE SHEET AS AT 31 OCTOBER 2023
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		 £
2023
336
3,867
277,978
790
281,391
194,145
87,247
**281,391 **		 £
2022
671
3,867
247,523
790
251,271
149,107
102,164
251,271

(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 28[th] December 2023 and signed on their behalf by: -

Ms Marilyn Griffith (Director and Trustee)

19

FAMILY BASED SOLUTIONS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[ST] OCTOBER 2023

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.

20

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		 2023
£
138,196
44,731
21,139
204,066		 2022
£
120,399
37,614
18,232
176,246

The total number of employees were 6 in this financial year.

None of the employees received emoluments in excess of £60,000 in the year or the previous year.

4 self-employed workers supported the work of the charity.

20 volunteers supported the organisation. 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.

21

13. Analysis of Restricted Fund

Big Lottery Fund
Beacon Lodge
Inspiring Young Enfield
Garfield Weston
Foundation
Charles Howard Found.
Mayors Community Event
Waitrose
City Bridge Trust
The Henry Smith Charity
LBE Nexus Project		 Balance at 1st
Nov 2022
Incoming
resources
Outgoing
resources
Balance at
31st Oct 2023
£
£
£
£
22,560
138,961
116,173
45,348
-
5,000
5,000
-
1,168
8,000
9,168
-
16,986
-
16,986
-
3,537
-
3,537
-
-
1,500
1,500
-
-
1,250
-
1,250
2,991
45,200
44,739
3,452
-
37,900
32,718
5,182
55,161
10,000
33,146
32,015
102,403
247,811
262,967
87,247

The purpose of the fund is to: -

14. CREDITORS (ACCRUALS)

14. CREDITORS (ACCRUALS)
Independent Examiners Fee
15. DEBTORS
Rent Deposit		 2023, £
2022, £
790
790
2023, £
2022, £
3,867
3,867

16. TANGIBLE FIXED ASSET

Cost
At Cost @ 2019/2020
At Cost @ 2021/2022
At Cost
Depreciation
Brought forward
Charge for the year
Carried Forward
Net Book Value
At October 2023
At November 2022		 Equipment
& Furniture
6,493
1,006
7,499
6,828
335
7,163
336
671

22

17. Resources Expended

Unrestricted
Funds
£
Salaries, Pensions and NIC
20,281
Volunteer Expenses and Training
-
DBS expenses
-
License fees
-
Refreshments and Catering
750
Trainers and Sessional Worker
-
Equipment
-
Transport and Travel
-
Administration and Office Expenses
1,038
Project Evaluation
-
Independent Examination
-
Rent, Rates and Service Charges
2,750
Legal and Professional fees
-
Utilities
101
Depreciation
-
Courses and Other activities
-
Total Resources Expended
24,920
18. Support and Governance Costs
Support
£
Administration and Office Expenses
9,406
Independent Examination
-
Rent, Rates and Service Charges
29,981
Legal and Professional fees
-
License Fee
-
Utilities
6,932
Depreciation
335
Total
46,653
19. Income from Charitable activities:
Funder
Big Lottery Fund
Beacon Lodge
Inspiring Young Enfield
Garfield Weston Foundation
Charles Howard Foundation
Waitrose
Mayors Community Event
City Bridge Foundation
The Henry Smith Charity
LBE Nexus Project		 Restricted
Funds
£
183,785
5,855
124
159
4,850
14,804
1,014
1,533
9,813
-
790
27,231
2,906
6,831
335
2,699		 Restricted
Funds
£
183,785
5,855
124
159
4,850
14,804
1,014
1,533
9,813
-
790
27,231
2,906
6,831
335
2,699		 Restricted
Funds
£
183,785
5,855
124
159
4,850
14,804
1,014
1,533
9,813
-
790
27,231
2,906
6,831
335
2,699
262,729

23