**Charity registration number 1156360**
**Company registration number 7955164 (England and Wales)**
## **WEST SUSSEX PARENT CARER FORUM ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
Encyro E-Sign ID: 367c32fc2d534ed79a9a4f9e803f60bb (2022-Dec-11 21:11:10 UTC)
## **WEST SUSSEX PARENT CARER FORUM**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
## **Trustees**
H Merrick C Martin L Butterfield S Taylor L Foster (Appointed 26 January 2022) M Hughes (Appointed 26 October 2021)
**Secretary** Ms L Butterfield **Charity number** 1156360 **Company number** 7955164 **Registered office** C/O West & Berry Limited Mocatta House Trafalgar Place Brighton BN1 4DU **Independent examiner** West & Berry Limited Mocatta House Trafalgar Place Brighton BN1 4DU
## **WEST SUSSEX PARENT CARER FORUM**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 4|
|Independent examiner's report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the financial statements|8 - 14|
## **WEST SUSSEX PARENT CARER FORUM**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
The Trustees present their annual report and financial statements for the year ended 31 March 2022.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 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 2019).
## **Objectives and activities**
The charitable purposes of West Sussex Parent Carer Forum are to relieve the needs of children with disabilities and/ or additional needs and their parents and families in West Sussex through participation in shaping local services, the provision of information and support.
West Sussex Parent Carer Forum supports parent carers of children and young people aged 0-25 with Special Educational Needs and Disabilities (SEND). We are an independent, parent carer led charity representing the views of our members in West Sussex. We work in partnership with others to make our voice heard, to positively influence and improve local services for children and young people with SEND. We also provide information, training and support.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
## **Objectives**
In 2021-22 WSPCF focused on delivering five main goals:
1. To continue to strengthen our operational team.
2. To increase our parent carer engagement.
3. To continue to coproduce services across West Sussex.
4. To build our regional engagement across the National Network of Parent Carer Forums across the South East.
5. To build financial resilience.
Given the continued impact of the COVID-19 pandemic, our plans for _how_ we would achieve these goals remained adaptable to the needs of our parent carer community. With the continued threat of lockdowns and ever present COVID-19, our events remained online for much of the financial year. However, as the needs of parents carers changed, our offer also adapted to their need. With an increase of poor mental health of our children, young people and their parent carers we developed fresh ideas of providing engagement opportunities through informative information sessions targeted at parent carers with a focus of current local needs. Topics included were: ARFID, DLA and PIP. However there were others of significant importance for the current experience of our families.
## **Activities**
We undertook the following activities during the financial year 2021-2022:
10 Virtual Events, attending covering a range of different SEND subjects, including topics such as, ERIC, Next steps into Employment and Wills & Trusts for example.
2 Face to Face Events for parent carers.
6 Expert Parent Programme training days.
274 parent carers attended the above events
2 Focus Groups were held
3 Networking Events for professionals and parent carers.
- 1 -
## **WEST SUSSEX PARENT CARER FORUM**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
35 Externally ran training sessions, workshops and Events were attended, leading to learning and building relationships with Practitioners and parent carers.
We worked with a group of parent carers, a young person, and NHS England representatives alongside the South East Regional Network of Parent Carer Forums to create and develop a Hospital Admission Avoidance video.
## Meetings, Interviews & Panels
During this financial year we continued to invest in our relationships with our partners across Education, Health and Social Care and our Reps attended virtual and face to face meetings with our partners across Education, Health and Social Care to represent the voice of parent carers. We were also part of an interview panel for one high-profile position within WSCC.
680+ hours of Meetings with the Local Authority/Health Providers and other key stakeholders.
136 hours of WSCC panels attended.
## **Achievements and Performance**
## Autism in School Project
One achievement for this year was our involvement within a new NHS England initiative as part of the NHS Long Term Plan was the Autism in Schools Project. We are delighted that West Sussex has been approached by NHS England and NHS Improvement to engage in an Autism Schools Project. This exciting project involves working co-productively with 5-6 schools from 4 different localities (21 schools in total) to transform the experiences of autistic pupils within schools.
## **Strengthen Operational Team**
Building on from the newly formed team of last year, we have seen the departure of Sarah Lambert and Victoria Harvey. Recruiting a new Communications Manager who could continue where Victoria left has proven problematic. However, it has been a challenge in which WSPCF continues to grow. The fact that our team are all parent carers and continue to juggle their parent carer role alongside their work responsibilities is a testament to their own resilience and shows there lived experience to help demonstrate care and compassion to their fellow parent carers.
With securing the Autism in Schools Project, this pathed the way for additional support in the way of project officers to manage the new workstream. Furthermore, this enabled us to offer volunteers the opportunity of employment on a fixed term contract.
Since Victoria’s departure, our Facebook membership has continued to grow in excess of 4300 members.
## **Coproducing Services**
We continue to build and solidify relationships with our key funders, while developing new relationships with other possible new stakeholders.
This has enabled us to extend our culture of coproduction work closely with our strategic partners across the NHS CCGs, to ensure our participation at meetings where decisions that affect children and young people with SEND are being made.
## **Financial Resilience**
Following a year of unprecedented challenges, the Forum maintained its strong financial resilience. Our main funders remained loyal to us, and we were also able to attract some new funding. We have also undertaken a new workstream through our first Pilot Project Funding to support autistic children and young people in local schools. Additional to the project funding, we also received additional funding from NHS England to coproduce a Hospital Avoidance video supported by Millstream Productions. This will be published in the new financial year.
We continue to work remotely, assessing the needs of both parent carers and that of our team with ongoing review to return to an office base if needed.
- 2 -
## **WEST SUSSEX PARENT CARER FORUM**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **Financial review**
During this year, the Trustees have been supported by the Chief Executive, Val Evans, who has provided strategic leadership of the charity and established long-range goals, strategies, plans and policies that will ensure the health of WSPCF into the future. The charity ended this financial year with a loss of £38,242 (2021 loss £20,081). This reflects our Board’s decision to continue to use our reserves rather than seeking more funding at such an uncertain time. It also puts us in a stronger position to seek additional funding in future years, since our reserves have now been further reduced to 10 months.
Given the unplanned challenge of COVID, we believe this evidences the financial resilience of our organisation and also of our Trustees’ determination to continue to provide a quality service to every parent carer who needs us.
## **Reserves Policy**
The Trustees have taken 5 key elements into account when framing the Reserves Policy. These are:
- An analysis of existing funds
- The reliability of current income sources and new income opportunities
- Expenditure on planned activities
- Future needs, contingencies and risks
- Consequences of being unable to meet forecasted need
The current policy aims to maintain unrestricted reserves at a level necessary to function effectively for an interim period of 12 months, should financial difficulties occur beyond the control of the charity. This equates to our core costs relating to governance, fundraising, back office support and development work.
The reserves currently exceed this level to mitigate the risk of losing our main source of funding. Current reserves would give us adequate time in which to recruit a fundraiser and fundraise in a timely manner.
The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.
## **Structure, governance and management**
The organisation is a charitable company limited by guarantee and a registered charity. 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 adopted on 16[th] August 2013.
The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
|P Heward|(Resigned 10 May 2022)|
|---|---|
|H Merrick||
|C Martin||
|B Burt|(Resigned 14 March 2022)|
|L Butterfield||
|R Hayes|(Appointed 24 May 2021 and resigned 25 August 2022)|
|S Taylor||
|L Foster|(Appointed 26 January 2022)|
|M Hughes|(Appointed 26 October 2021)|
None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
- 3 -
## **WEST SUSSEX PARENT CARER FORUM**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
The directors of the company are also charity trustees for the purposes of charity law. Under the requirements of the Articles of Association the trustees are appointed by ordinary resolution. The recruitment of new trustees will be informed by the skills and experience gaps identified by the skills matrix and a search conducted for trustees able to strengthen the current Board of Trustees. None of the trustees has any beneficial interest in the company.
The trustees and CEO met once every term to discuss and decide upon day to day, operational and strategic matters. However, at the end of the financial year due to a change in personal circumstance, Vice-Chair Ben Burt decided to depart WSPCF as a Trustee and Director on the 14[th] March 2022.
The trustees' report was approved by the Board of Trustees.
.............................. **H Merrick** Trustee 10 Dec 2022 Dated: .........................
..............................
**M Hughes** Trustee Dated:.........................8 Dec 2022
- 4 -
## **WEST SUSSEX PARENT CARER FORUM**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF WEST SUSSEX PARENT CARER FORUM**
I report to the Trustees on my examination of the financial statements of West Sussex Parent Carer Forum (the charity) for the year ended 31 March 2022.
## **Responsibilities and basis of report**
As the Trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
- 4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Michelle Westbury FCCA West & Berry Limited Mocatta House Trafalgar Place Brighton BN1 4DU
11 Dec 2022 Dated: .........................
- 5 -
## **WEST SUSSEX PARENT CARER FORUM**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2022**
**2022**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**3**
57
-
Charitable activities
**4**
98,500
14,290
**Total income**
98,557
14,290
**Expenditure on:**
Charitable activities
**5**
136,799
14,290
**Net expenditure for the year/**
**Net movement in funds**
(38,242)
-
Fund balances at 1 April 2021
145,252
-
**Fund balances at 31 March**
**2022**
107,010
-|**Total Unrestricted**
**Restricted**
**funds**
**funds**
**2022**
**2021**
**2021**
**£**
**£**
**£**
57
893
-
112,790
81,397
24,642
112,847
82,290
24,642
151,089
102,371
24,642
(38,242)
(20,081)
-
145,252
165,333
-
107,010
145,252
-|**Total**
**2021**
**£**
893
106,039
106,932
127,013
(20,081)
165,333
145,252|
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
- 6 -
## **WEST SUSSEX PARENT CARER FORUM**
## **BALANCE SHEET**
## _**AS AT 31 MARCH 2022**_
|**Notes**
**Fixed assets**
Tangible assets
**8**
**Current assets**
Debtors
**9**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**10**
Net current assets
**Total assets less current liabilities**
**Income funds**
Unrestricted funds|**2022**
**£**
61,813
111,425
173,238
(67,600)|**£**
1,372
105,638
107,010
107,010
107,010|**2021**
**£**
1,881
147,626
149,507
(5,197)|**£**
942
144,310|
|---|---|---|---|---|
|||||145,252|
|||||145,252|
|||||145,252|
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2022.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
## 5 Dec 2022
The financial statements were approved by the Trustees on .........................
.............................. .............................. H Merrick M Hughes **Trustee Trustee**
## **Company registration number 7955164**
- 7 -
## **WEST SUSSEX PARENT CARER FORUM**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **1 Accounting policies**
## **Charity information**
West Sussex Parent Carer Forum is a private company limited by guarantee incorporated in England and Wales. The registered office is C/O West & Berry Limited, Mocatta House, Trafalgar Place, Brighton, BN1 4DU.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 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 2019)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount.
## **1.5 Expenditure**
Expenditure is accounted for on an accruals basis and is classified under the headings that aggregate all costs related to the category.
- 8 -
## **WEST SUSSEX PARENT CARER FORUM**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **1 Accounting policies**
## **(Continued)**
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Expenditure under £500 is not capitalised.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures and fittings 10 years straight line Computers 4 years straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
## **1.7 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## **1.8 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.9 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
- 9 -
## **WEST SUSSEX PARENT CARER FORUM**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **1 Accounting policies**
**(Continued)**
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## **1.10 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **1.11 Pension**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## **3 Donations and legacies**
||**Unrestricted**|Unrestricted|
|---|---|---|
||**funds**|funds|
||**2022**|2021|
||**£**|£|
|Donations and gifts|57|893|
- 10 -
## **WEST SUSSEX PARENT CARER FORUM**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **4 Charitable activities**
||**Charitable**|**Charitable**|
|---|---|---|
||**Income**|**Income**|
||**2022**|**2021**|
||**£**|**£**|
|Grants|112,790|106,039|
|Analysis by fund|||
|Unrestricted funds|98,500|81,397|
|Restricted funds|14,290|24,642|
||112,790|106,039|
- 11 -
## **WEST SUSSEX PARENT CARER FORUM**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
|5||Charitable activities|Charitable activities|
|---|---|---|---|
|||**Charitable**|
**Charitable**|
|||**Expenditure**|
**Expenditure**|
|||**- Centre**|
**- Centre**|
|||**services**|**services**|
|||**2022**|**2021**|
|||**£**|**£**|
||Staff costs|129,983|105,067|
||Depreciation and impairment|719|432|
||Premises|2,022|2,647|
||Insurance|2,405|1,701|
||Client services|2,370|7,093|
||Office costs|3,091|4,393|
||Book-keeping, payroll and accounting|495|450|
||Independent examiner|495|450|
||Travel|27|31|
||Memberships|273|435|
||Training|2,275|820|
||Legal & professional|402|1,479|
||Sundry|1,402|838|
||Small equipment|5,130|1,177|
|||151,089|127,013|
|||151,089|127,013|
||**Analysis by fund**|||
||Unrestricted funds|136,799|102,371|
||Restricted funds|14,290|24,642|
|||151,089|127,013|
||**For the year ended 31 March 2021**|||
||Unrestricted funds|102,371||
||Restricted funds|24,642||
|||127,013||
Included above are Governance costs of £495 for Independent Examination (2021: £450) Other amounts paid to the examiner were £495 for accountancy (2021: £450).
## **6 Trustees**
No trustee was reimbursed expenses during the year for travel and other sundry expenses (2021: £81)
- 12 -
## **WEST SUSSEX PARENT CARER FORUM**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **7 Employees**
The average monthly number of employees during the year was:
|**Employment costs**
Wages and salaries|**2022**
**Number**
10
**2022**
**£**
129,983|**2021**
**Number**
8|
|---|---|---|
|||**2021**
**£**
105,067|
No employees earned over £60,000 this year or in the prior year.
There were no employees whose annual remuneration was more than £60,000.
## **8 Tangible fixed assets**
|**Fixtures and**
**fittings**
**Computers**
**£**
**£**
**Cost**
At 1 April 2021
926
6,344
Additions
-
1,149
At 31 March 2022
926
7,493
**Depreciation and impairment**
At 1 April 2021
470
5,858
Depreciation charged in the year
93
626
At 31 March 2022
563
6,484
**Carrying amount**
At 31 March 2022
363
1,009
At 31 March 2021
456
486
**9**
**Debtors**
**2022**
**Amounts falling due within one year:**
**£**
Trade debtors
60,000
Prepayments and accrued income
1,813
61,813|**Total**
**£**
7,270
1,149|
|---|---|
||8,419|
||6,328
719|
||7,047|
||1,372|
||942|
||**2021**
**£**
300
1,581|
||1,881|
- 13 -
## **WEST SUSSEX PARENT CARER FORUM**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2022**_
|**10**
**Creditors: amounts falling due within one year**
**Notes**
Deferred income
**11**
Trade creditors
Other creditors
**11**
**Deferred income**
Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 April 2021
Resources deferred in the year
Deferred income at 31 March 2022|**2022**
**£**
63,210
304
4,086
67,600
**2022**
**£**
63,210
**2022**
**£**
63,210
-
63,210
63,210|**2021**
**£**
-
899
4,298|
|---|---|---|
|||5,197|
|||**2021**
**£**
-|
|||**2021**
**£**
-|
|||-
-|
|||-|
## **12 Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
||**Movement**|**in funds**||**Movement**|**in funds**||
|---|---|---|---|---|---|---|
||**Income**|**Expenditure**|**Balance at**|**Income**|**Expenditure**|**Balance at**|
|||**1 April 2021**||||**31 March**|
||**£**|**£**|**£**|**£**|**£**|**2022**
**£**|
|Contact Parent|||||||
|Participation Grant|24,642|(24,642)|-|14,290|(14,290)|-|
## **13 Related party transactions**
There were no related party transactions in the year ended 31 March 2022 or the prior year, other than set out in note 6.
- 14 -
**Audit Trail**
## Tamper Verification
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## Signed By
**Signer:** Helen Merrick (helen.merrick@wspcf.org.uk) **Identity Check:** Email Authentication **Signature Type:** Typed **Time Zone:** UTC-00:00, Europe/London (Greenwich Mean Time)
**Signer:** Maria Hughes (maria.hughes@wspcf.org.uk)
**Identity Check:** Email Authentication
**Signature Type:** Typed **Time Zone:** UTC-00:00, Europe/London (Greenwich Mean Time)
**Signer:** Michelle Westbury FCCA (michelle@westandberry.co.uk) **Identity Check:** Email Authentication
**Signature Type:** Typed
**Time Zone:** UTC-00:00, Europe/London (Greenwich Mean Time)
## Event Log
**Dec 7, 2022, 12:49:51 AM -** Email notification sent to Helen Merrick (helen.merrick@wspcf.org.uk). **Dec 7, 2022, 12:49:52 AM -** Email notification sent to Maria Hughes (maria.hughes@wspcf.org.uk). **Dec 7, 2022, 12:49:52 AM -** Email notification sent to Michelle Westbury FCCA (michelle@westandberry.co.uk). **Dec 7, 2022, 12:49:54 AM -** Email notification delivered to Maria Hughes (maria.hughes@wspcf.org.uk). **Dec 7, 2022, 12:49:54 AM -** Email notification delivered to Helen Merrick (helen.merrick@wspcf.org.uk). **Dec 7, 2022, 12:49:55 AM -** Email notification delivered to Michelle Westbury FCCA (michelle@westandberry.co.uk). **Dec 7, 2022, 7:09:00 AM -** Maria Hughes (maria.hughes@wspcf.org.uk) opened the email notification (estimated). **Dec 8, 2022, 7:47:58 PM -** Maria Hughes (maria.hughes@wspcf.org.uk) electronically signed or completed the document, from 90.254.61.73.
**Dec 10, 2022, 11:39:55 AM -** Helen Merrick (helen.merrick@wspcf.org.uk) electronically signed or completed the document, from 5.69.67.134.
**Dec 10, 2022, 6:20:00 PM -** Helen Merrick (helen.merrick@wspcf.org.uk) opened the email notification (estimated).
**Dec 11, 2022, 9:11:08 PM -** Michelle Westbury FCCA (michelle@westandberry.co.uk) electronically signed or completed the document, from 31.54.183.103.
END OF LOG