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2024-10-31-accounts

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

Trustees Annual Report and Account for the year ended 31st October 2024

Charity number: 1149383 Company number: 8237225

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

Financial Statements for the Year Ended 31 October 2024

Contents Page
Legal and Administrative Information 2
Report of the Management Committee 3 -15
Independent Examiners Report 16
Statement of Financial Activities 17
Balance Sheet 18
Notes forming part of the financial statements Notes forming part of the financial statements19-24

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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 Panay Richards Aytac Mustafa

Director/Secretary Director/Chairperson Director/Treasurer 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

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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 2024 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 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.

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The Charities four 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 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. 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] January 2025. This funding covers part of the salary of our administrator and some running costs. We were awarded a grant form the Lloyds Bank Foundation which was awarded for three years and will end on the 31[st] May 2027. This is an unrestricted grant and the charity can use the award to aid us in achieving our charitable aims. This gives us the flexibility to use the award where we feel it will have the most impact. The grant also provides the charity with free support with the aim of making the charity more sustainable into the future. The charity was awarded a three-year grant from the Masonic Charitable Foundation this will go towards the cost of providing therapy for our service users from our bank of accredited counselors. The Enfield Local Community Fund awarded us one year funding to support young people in the Edmonton area. We will be training 6[th] form peer mentors to support students who may be on the verge of exclusion from school.

FBS has increased its reserves in this reporting by an extra 15% on the previous year through fundraising events, earnings from the BOSS programme in schools, and our training workshops. The reserves in this reporting period have had to be used to fund part of the salary of our admin manager and the cost of a family support worker. This has meant that we have used more of our reserves than we would have liked and this will increase further in the coming year due to having to fund an extra family support worker whose funding from the Nexus project ended on the 31[st] October 2024. We continue to apply for funding and in this reporting period we have seen an increase in the BOSS service generating an income for the charity. Last

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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 on 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. In this reporting period with the grant from Lloyds Bank Foundation we have been able to gain CPD accreditation for five of our training workshops. We have collaborated with CCC Ltd a company who arrange training events and have seen an increase in attendees and the income generated we envisage that this will increase our revenue over the next year. Our You Tube channel (FBS Chats) has now interviewed over 120 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 three 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.

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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 195 families referred into our various services which amounted to 520 individuals, this is a decrease of 12% on the previous year. The decrease in referrals is in the main for the child to parent abuse cases. There are now more services in Enfield who also work with CPA which is why the drop in referrals. We have increased referrals into the BOSS programme and in this reporting period we supported 393 students in five schools. 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. 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

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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.

We provide advice and support for families who are affected adversely by the costof-living crisis. Through our trained support worker we aid families in reducing debt, reductions in utility bills, applying for DLA and PIP benefits, and housing issues. In this reporting period we have seen an increase of 89% in families where this support is required.

We support families to navigate the social care system and help to keep families together by attending all relevant meetings with outside professionals to make sure the families voices are heard.

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 BOSS students:

Feedback from Volunteers and Staff:

What has worked well?

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What can be improved?

Feedback from professionals/trainees:

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

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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 stigmatised. 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.

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. Our new CPD training looks at supporting the whole family to recover from domestic abuse and has been attended by practitioners from all over the UK as they are presented online. We hope this will lead to the families supported by the practitioners to better understand and support other families not in our location.

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

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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 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 the past year we have attended 69 meetings to support our families in schools and social services. 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 30,000 people nationwide with both open and closed groups. Our new FBS Chat has conducted over 125 live interviews which is posted on Facebook, Instagram 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. FBS were instrumental in advising the producers of Eastenders TV programme who began a storyline on child to parent abuse which has raised the issue on a national level. FBS presented a workshop on the SF24 online workshops, this is a 24-hour online event of solution focused

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practice. FBS were the only workshop with a real-life client who spoke about her support with her family. We have also written our first academic paper for the Solution Focused Journal about the case presented at SF24. 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 seven restricted grants and general donations. The restricted funds were from the Big Lottery’s Reaching Communities Fund, The Henry Smith Charity, Lloyds Bank Foundation, Enfield Voluntary Action, Toyota Charitable Trust, Masonic Charitable Foundation, and The Garfield Weston Trust. The accounts below represent the income and expenditure from the restricted and unrestricted funds and the financial position of the charity.

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 Co-op Community Fund, Masonic Charitable Trust, and Enfield Local Community grant. 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. We are waiting for the outcome from our applications to the City Bridge Trust which will fund the salary of a family support worker and associated costs for three years. We also applied to the Clothworkers Foundation for a grant to improve our office space by adding an extra therapy room which will help us reduce waiting times for our clients. We will continue to increase our training events through our partnership with CCC Ltd which will build on our reserves. We have this year launched our new website and income arm called the Re-mind service. This will advertise all our paid for services and training whereby all the proceeds are deposited into our reserves.

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.

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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:

● 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 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.

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- 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:

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: 09/01/2025

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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 2024, which are set out on pages 17 to 24.

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: 09/01/2025

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

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FAMILY BASED SOLUTIONS
2024
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR END 31 OCTOBER
Notes
INCOMING
RESOURCES:-
Donations & Voluntary
Contributions
Income from charitable
activities:
Grants
(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
£
76,814
76,814
-
60,436
60,436		 Restricted
Funds
£
214,336
214,336
3,401
246,259
249,660		 Total
Total
Funds
Funds
2024
2023
£
£
76,814
66,173
214,336
251,595
291,150
317,768
3,401
3,270
306,695
284,379
310,096
287,649
16,378 (35,324) (18,946)
30,120
194,145 87,246
281,390
251,271
210,522 51,922 262,444
281,390

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
BALANCE SHEET AS AT 31 OCTOBER 2024 BALANCE SHEET AS AT 31 OCTOBER 2024
£ £
Notes 2024 2023
Fixed Assets
Tangible assets:
Office Equipment (16) - 336
Current Assets:
Debtors (15) 3,867 3,867
Cash at Bank 261,922 277,978
Current Liabilities:
Creditors:
Amount falling due within one year: Amount falling due within one year:
Accruals & Creditors (14) 3,345 790
Net Assets 262,444 281,391
As Represented By
Unrestricted Fund 150,522 194,145
Designated Funds (21) 60,000 -
Restricted Fund (13) 51,922 87,247
Total Funds 262,444 **281,391 **

(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 09/01/2025 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 2024

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

Salaries and wages
Social security costs
Pensions costs
Total		 2024
£
146,265
45,899
24,232
216,396		 2023
£
138,196
44,731
21,139
204,066

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.

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

19 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.

20

13. Analysis of Restricted Fund

Funder (Restricted)
Big Lottery Fund
Lloyds Bank Foundation
Masonic Charity
Foundation
Garfield Weston
Foundation
Toyota Charitable Trust
Enfield Voluntary Action
Waitrose
City Bridge Trust
The Henry Smith Charity
LBE Nexus Project		 Balance at 1st
Nov 2023
Incoming
resources
Outgoing
resources
Balance at
31st Oct 2024
£
£
£
£
45,348
114,836
136,488
23,696
-
25,000
6,551
18,449
-
5,000
5,000
-
-
25,000
21,898
3,102
-
1,600
1,600
-
-
3,500
489
3,011
1,250
-
1,250
-
3,452
-
3,452
-
5,182
39,400
40,918
3,664
32,015
-
32,015
-
87,247
214,336
249,661
51,922

The purpose of the fund outcome is to: -

14. CREDITORS (ACCRUALS)

Independent examiner fee
Pension contributions
Other creditors
15. DEBTORS
Rent Deposit		 2024
2023
£
£
790
790
1,880
-
675
-
3,345
790
2024
2023
£
£
3,867
3,867
3,867
3,867

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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 2024
At October 2023		 Equipment
& Furniture
£
6,493
1,006
7,499
7,163
336
7,499
-
336

17. Resources Expended

Resources Expended
Salaries, Pensions and NIC
Volunteer Expenses and Training
DBS expenses
License fees
Refreshments and Catering
Trainers and Sessional Worker
Equipment
Transport and Travel
Administration and Office Expenses
Project Evaluation
Independent Examination
Rent, Rates and Service Charges
Legal and Professional fees
Utilities
Depreciation
Courses and Other activities
Total Resources Expended		 Unrestricted
Funds
£
44,656
4,333
70
15
54
1,050
-
437
2,522
-
-
4,247
2,639
412
-
-
60,436		 Restricted
Funds
£
171,740
1,309
-
164
8,035
15,793
-
1,702
9,069
160
790
28,232
5,023
4,427
336
2,880		 Restricted
Funds
£
171,740
1,309
-
164
8,035
15,793
-
1,702
9,069
160
790
28,232
5,023
4,427
336
2,880		 Total
Total
Funds
Funds
2024
2023
£
£
216,396204,065
5,642
5,855
70
124
179
159
8,090
5,600
16,843
14,804
-
1,014
2,139
1,533
11,590
10,851
160
-
790
790
32,479
29,981
7,662
2,906
4,840
6,932
336
336
2,880
2,699
249,660 310,096 287,649

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18. Support and Governance Costs

Administration and Office
Expenses
Independent Examination
Rent, Rates and Service Charges
Legal and Professional fees
License Fee
Utilities
Depreciation
Total		 General
Support
£
10,145
-
32,479
7,662
-
4,840
336
**55,461 **		 Governance
£
1,445
790
-
-
159
-
-
**2,394 **		 Total
£
11,590
790
32,479
7,662
159
4,840
336
57,855

19. RESTRICTED grant income from Charitable activities:

Funder (Restricted)
Big Lottery Fund
Beacon Lodge
Inspiring Young Enfield
Garfield Weston Foundation
Lloyds Bank Foundation
Masonic Charity Foundation
Toyota Charitable Trust
Waitrose
Enfield Voluntary Action
Mayors Community Event
City Bridge Foundation
The Henry Smith Charity
LBE Nexus Project
TOTAL RESTRICTED FUNDS		 2024
£
114,836
-
-
25,000
25,000
5,000
1,600
-
3,500
-
-
39,400
-
214,336		 2023
£
138,961
5,000
8,000
-
-
-
-
1,250
-
1,500
48,984
37,900
10,000
251,595

The purpose of the fund is to: -

23

20. Movement in Funds

At 1st November 2023
Surplus/(Deficit) for the
year
Transfers between funds
At 31st October 2024		 Unrestricted
Funds
Designated
Funds
£
£
194,145
-
16,378
-
(60,000)
60,000
150,522
60,000		 Restricted
Funds
Total
£
£
87,246
281,390
(35,324)
(18,946)
-
-
51,922
262,444

21. Designated Funds

The purpose of the Designated Fund of £60,000 is to cover for contingencies, cash flow management, IT systems upgrade, delay in funds receipts, redundancy risk, loss of key staff, sickness and strategic planning to develop future plans and strategies for FBS.

24