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2021-03-31-accounts

DocuSign Envelope ID: 80E78BDA-1813-41F7-8B79-D9BA48139FBC

Registered number: 08711594 Charity number: 1156842

TRIANGLE PROJECT

(A company limited by guarantee)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

DocuSign Envelope ID: 80E78BDA-1813-41F7-8B79-D9BA48139FBC

TRIANGLE PROJECT

(A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the charity, its Trustees and advisers 1
Trustees' report 2 - 13
Independent examiner's report 14 - 15
Statement of financial activities 16
Balance sheet 17
Notes to the financial statements 18 - 24

DocuSign Envelope ID: 80E78BDA-1813-41F7-8B79-D9BA48139FBC

TRIANGLE PROJECT (A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2021

Trustees Graham Harwood, Chair
Benjamin James, Responsible Individual
Anna Sharkey
Company registered
number
08711594
Charity registered
number
1156842
Registered office
6th Floor Minster House
42 Mincing Lane
London
EC3R 7AE
Principal operating
office
Adoption Focus
TS3, Pinewood Business Park
Coleshill Road
Marston Green
Birmingham
B37 7HG
Key management
personnel
Howard Parker, Registered Manager
Beverly Brown, Director of Resources
Accountants
Cooper Parry Group Limited
Chartered Accountants
Argosy Road
East Midlands Airport
Castle Donington
Derby
DE74 2SA
Bankers
Charities Aid Foundation Bank
Solicitors
McCarthy Denning
Minster House
42 Mincing Lane
London
EC3R 7AE

Page 1

DocuSign Envelope ID: 80E78BDA-1813-41F7-8B79-D9BA48139FBC

TRIANGLE PROJECT

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2021

The Trustees present their annual report together with the financial statements of the charity for the year 1 April 2020 to 31 March 2021. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Objectives and activities

a. Purposes and aims

The objects of the Charity are set out in the Articles and are:

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Page 2

DocuSign Envelope ID: 80E78BDA-1813-41F7-8B79-D9BA48139FBC

TRIANGLE PROJECT (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Objectives and activities (continued)

b. Activities undertaken to achieve objectives

The Triangle Project was established to enable children from care to form lifelong, supportive and loving relationships with adults at the earliest opportunity through the provision of Fostering for Adoption placements, and related services.

The Charity’s principal activity is that of a Fostering Agency, under the operating name of Triangle Project. Its activities are restricted to Fostering for Adoption only placements.

The founder members of the Charity, Triangle Project, are the Charities Family Society – Adoption Focus (Charity Number: 1129095) and St Francis Children’s Society (Charity Number: 211670).

With effect from 1st April 2020, St Francis Children’s Society withdrew from Triangle Project. The Charity continued to operate until the 30th September 2020 at which point it merged with Family Society.

This ensures the continuation of service provision.

The Fostering for Adoption service provides placements for children for whom adoption may be the outcome of assessment and court process. It avoids moves in foster care by placing the children with dual approved carers - approved as fostering for adoption carers by the Triangle Project, and as adopters by Adoption Focus.

Dual approved carers provide children with stable placements whilst assessments of birth family and care needs are completed, and judicial processes undertaken. The carers then either support the child’s return to birth family members (in cases where this is judged to be safe and in the child’s best interests); or become the child’s adopters, having already established a lasting and meaningful relationship with them. With both outcomes, the child’s exposure to change and uncertainty is minimised – experiences which inhibit the child’s ability to form meaningful relationships which are a fundamental human requirement underpinning healthy emotional, intellectual, physical and social development.

c. Areas of operations

During the 6 months from 1st April – 30th September 2020, the Triangle Project has operated a Fostering for Adoption service throughout the area of operation covered by Family Society.

This includes the West Midlands, Oxfordshire and Staffordshire, and neighbouring counties.

Triangle Project accepts referrals of children referred to the Charity for Fostering for Adoption placements, by Local Authorities, and Regional Adoption Agencies throughout England and Wales. Ordinarily, however such placements are made with carers located close to birth family, in order that contact can be properly facilitated.

Page 3

DocuSign Envelope ID: 80E78BDA-1813-41F7-8B79-D9BA48139FBC

TRIANGLE PROJECT (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Objectives and activities (continued)

d. Management

The work required to provide Fostering for Adoption placements during this 6-month period (and continuing) has been undertaken by the staff employed by Family Society to provide both the fostering for adoption service (through Triangle Project) and the adoption and adoption support services (through Adoption Focus).

The staff group includes qualified and registered (with Social Work England) Social Workers, Social Work Assistants, Adoption Managers, and the Registered Fostering Manager. Triangle Project also has staff to support its Business Development, financial systems, IT function and administrative processes.

The Charity has been managed by the Board of Trustees which comprised the CEO and Chair of Trustees of Family Society and was chaired by an Independent Chair. The Responsible Individual is the Chair of Trustees of Family Society; and the Registered Manager is the Director of Operations for Family Society.

The Board of Trustees of Family Society took over full responsibility for Triangle Project when the merger was completed. The Responsible Individual and Registered Manager are unchanged.

The Chair of the Triangle Project Board of Trustees joined the Family Society Board of Trustees with effect from the 1 October 2020.

e. Core activities

The Charity provided a service specifically founded to enable the fostering approval of Fostering for Adoption carers who are also approved as suitable to adopt.

The work is continuing through the Charity – Family Society.

People who wish to be considered as Fostering for Adoption Carers are provided with the information, training, assessment and support required to enable them to make an informed decision about whether or not they wish to be dual-approved They need to meet the Charity’s recruitment criteria which is predominantly linked to safeguarding considerations, regulatory limitations (notably age (over 21); domicile; suitability of living arrangements; whether or not a specified offence has been committed); and geographical location (see area of operation).

Fostering for Adoption Carers are provided with the knowledge and skills they need to undertake the fostering role, which is in addition to the training and preparation process provided by Adoption Focus regarding adoption. It is an expectation that the adults manage the risk of a placement potentially ending (because the child returns to birth family) whilst protecting the child from any sense of uncertainty.

Dual-approved carers have access to the full range of support services provided by Family Society.

The Charity does not make any charge to Fostering for Adoption Carers utilising the service at any stage in the process.

The dual approval process has enabled the Charity to provide Fostering for Adoption placements for ‘children in need’, throughout England and Wales. The Charity has provided placements for children where either the care plan is adoption, but the legal process has yet to be confirmed (Fostering for Adoption); or for infants (particularly) where care proceedings will be initiated alongside continuing work and assessments with the birth family (Concurrency).

The Triangle Project charges a fee to Local Authorities (who have statutory responsibility for all children assessed to be ‘in need’) when they make a placement with a Triangle Project Carer. This includes a Management Fee, which is the proportion payable to the Triangle Project for supplying the placement and supporting the carers; and a payment to the carers to cover the costs of caring for the child. This continues for the duration of the placement under fostering regulations.

Page 4

DocuSign Envelope ID: 80E78BDA-1813-41F7-8B79-D9BA48139FBC

TRIANGLE PROJECT (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Objectives and activities (continued)

The Charity is committed to supporting dual-approved Carers whatever the outcome of the parenting assessment and court proceedings. In cases where the child returns to birth family, the Charity will ensure that the Carers are supported to access counselling and support as indicated. In cases where the child is adopted, the Charity will ensure that Carers can easily access post-adoption support services through Family Society.

Children referred to the Triangle Project for placement have experienced either pre-birth (drug-use, alcohol misuse, domestic violence) or early life trauma, and originate from families where a range of factors have impacted on their development and life chances.

The children who achieve stability and permanence either through a planned and supported return to their birth family, or through their adoption by their dual-approved Carers are the ultimate beneficiaries of the service.

f. Employees

The Trustees are grateful to the staff seconded from Family Society to undertake the work with dual-approved Carers through Triangle Project, and for their continuing commitment to Triangle Project service provision following merger.

g. Volunteers

Much of the work of the Charity is undertaken by paid professionals. This is in accordance with the regulatory requirements relating to the core activity of the Charity which is the operation of a Fostering Agency.

The Charity is however, very fortunate to have benefitted from Volunteers who support Family Society and have extended this to the Triangle Project.

This includes Volunteers who were members of the Triangle Project Fostering Panel Central List. They consider the social work assessments of Fostering for Adoption Carers regarding the fostering role. They perform an important Quality Assurance role in respect of the service. This is time consuming and demands considerable commitment. During this year, Panel Members adapted quickly and assuredly to remote Panel Meetings; to the convening of Panel as a Permanence Panel (to consider both adoption and dual-approval applications enabled by a change in Regulations); and to a revised assessment template. Their huge commitment, acceptance of change and flexible response is impressive and highly commendable.

The Chairman would like to thank the Trustees for the considerable time commitment they made this year to the Charity. Also to the Trustees of Family Society in consideration of the merger.

Page 5

DocuSign Envelope ID: 80E78BDA-1813-41F7-8B79-D9BA48139FBC

TRIANGLE PROJECT (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Strategic report

Achievements and performance

a. Main achievements of the charity

The Charity's main activities and who it helped are children who have a potential plan of adoption, who would benefit from the earlier identification of a placement capable of managing both the fostering and adoption elements demanded of dual-approved Carers.

The Trustees’ plan for the Charity in 2020-21 was to:

This has been achieved through the careful management of the process resulting in a seamless transition for staff, dual-approved Carers, and commissioning local Authorities.

This has been achieved and includes the implementation of a Permanence Panel which can consider both elements of the dual- approval process; and amending the registration of the Triangle Project on the 1st July 2020 to reflect its status as a fostering agency providing Fostering for Adoption placements only.

During the 6 months period, Triangle Project provided training to adopters who also considered dualapproval. 6 applications for dual- approval were considered by the Triangle Project Panel and 3 by the Permanence Panel. They were recommended for approval and approved by the Agency Decision Maker.

Family Society has developing links with the Regional Adoption Agencies in the West Midlands region, building on long-standing relationships with the Local Authorities they now represent.

In the cases where the FFA placements have become permanent adoption placements, the babies experienced the minimum of disruption to their care and attachments. In the 2 cases where the babies have been in their placements for over a year, the carers have provided consistent care during

Page 6

DocuSign Envelope ID: 80E78BDA-1813-41F7-8B79-D9BA48139FBC

TRIANGLE PROJECT (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Strategic report (continued)

Achievements and performance (continued)

prolonged periods of birth parent assessment and (in one case) ongoing support with a complicated medical condition which only became apparent post-placement.

In all cases the Triangle Project has supported dual-approved carers to enable contact with birth family, and to care for very young babies (including drug-withdrawing, and with complex background health needs) whilst full assessments are undertaken.

Triangle Project continues to seek tender and contract opportunities and is developing more formal relationships with local Regional Adoption Agencies.

The Triangle Project operates on a cost recovery basis. This has been achieved during this period.

Trustees agree a training budget to ensure all staff, volunteers and carers are provided with training opportunities. Training has been delivered remotely during this period, and dual—approved carers have attended preparation training, and where applicable, completed their Training Support and Development Standards which must be completed within a year of approval. Social Workers and Panel Members have also accessed training in support of role, registration and career development.

b. Social impact

The Trustees consider the social impact made by the Charity as a key part of the activities which are undertaken. The Charity enabled vulnerable, traumatised children to gain secure, stable family life which will enhance their life chances and choices into the years ahead.

The early provision of a stable placement for children, in which they can build positive relationships and a sense of belonging reduces the potential for:

All of these negative factors blight the lives of children who do not achieve lasting and meaningful relationships in families which offer life-long security and stability.

The Charity recognises the significant contribution which Fostering for Adoption Carers make to the improved circumstances of the children they care for, managing the risk of separation whilst promoting security and stability, and supporting the contribution of birth family to the decisions made about the children. The Charity exercises its duty of care to Fostering for Adoption Carers through training, preparation and continuing support. This support continues through the merger of the Charity into Family Society.

Page 7

DocuSign Envelope ID: 80E78BDA-1813-41F7-8B79-D9BA48139FBC

TRIANGLE PROJECT (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Strategic report (continued)

Achievements and performance (continued)

When considering its performance, the Charity seeks evaluation from service users and commissioners; internal quality assurance measures and staff appraisals; and benchmarks against Fostering Services National Minimum Standards (2011).

The over-riding factor for the Trustees, employees and volunteers of the Charity is that a child in need experiences a loving, stable and secure placement which enables them to either successfully (and safely) return to birth family, or to remain with their dual-approved Carers who confirm their lifelong commitment to them through adoption.

The children placed with dual-approved carers since Triangle Project became operational have all remained in their care.

c. Beneficiaries of our services

Through its recruitment, training, and assessment activities, the Charity enabled people prepared to offer Fostering for Adoption placements, to fully consider the potential for achieving improved long-term outcomes for children. The Charity supported them to gain the skills and knowledge they need to undertake their role, in the knowledge that whatever the outcome of the court process, their input to the child’s life will have positive life-long benefits.

Our continuing focus on the welfare of the child also means that everything the Charity does is underpinned by safeguarding considerations, which will mean that in some circumstances people are assessed to be unsuitable to be approved.

The provision of Fostering for Adoption placements supports the work of Local Authorities in meeting their sufficiency requirements, and reduces the length of time the children remain in their care before a permanent option is secured. Placing children with dual-approved Carers frees up Local Authority foster placements for other children in need.

The ultimate beneficiaries of the Charity are the children who avoid the trauma of repeated moves in placements, and achieve the security and stability of permanent family life at the earliest opportunity.

Financial review

a. Financial review

The Triangle Project operates on a cost recovery basis.

Fees received from placing Local Authorities for placements made under fostering regulations, enable the Triangle Project to make payments to the carers (foster carers’ fees; children’s allowances; equipment) and to contribute to Triangle Project’s fixed costs including but not limited to the regulator fee; insurance; panel costs; training.

This model continues into Family Society which fully absorbs the cost of providing the fostering component of Fostering for Adoption.

The service offers greater choice to Local Authorities in planning permanence options for children in the greatest need, and has enhanced the offer from Family Society, providing opportunities for diversification and further service development.

Page 8

DocuSign Envelope ID: 80E78BDA-1813-41F7-8B79-D9BA48139FBC

TRIANGLE PROJECT (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

b. Principal risks and uncertainties

The Trustees identified the major risks which the Charity faced and considered that the decision to merge Triangle Project into Family Society most effectively managed those risks.

Principle Risks in respect of Triangle Project activities

The principle risks to the Charity, and actions taken to minimise them are:

1. Covid-19 Pandemic

The world-wide health, economic and social crises arising from the Covid-19 pandemic continue to impact significantly on every aspect of life. The key issues arising for the Charity were:

The measure taken to mitigate these risks are:

The dual-approval route into adoptive parenting is promoted at every stage of the recruitment process within Adoption Focus. Accessible and flexible approaches to the training programme enables potential carers to engage in the process. Positive outcomes for children in need underpin the recruitment activities.

3. Limited income arising from lack of service use

The business model made full use of the staff and support resources within Family Society, augmenting their service offer and enabling a flexible response to fluctuating demand. Family Society receives the adoption interagency fee payable at the point at which a placement converts to adoption, which covers any additional costs incurred. In cases where the placement does not convert, the cost of service provision is covered by the fostering fee charged.

Page 9

DocuSign Envelope ID: 80E78BDA-1813-41F7-8B79-D9BA48139FBC

TRIANGLE PROJECT (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Family Society Trustees carefully considered the financial implications arising from the merger. The work required to provide a fostering placement (restricted to fostering for adoption) very closely reflects that required to provide an adoption only placement. A streamlined approach to the dual-approval process enabled by the change notified by Ofsted in November 2019, limits the Triangle Project fixed costs to Registration, Insurance, additional carer training, and data processing.

4. Events that could impact on the reputation of the Charity – e.g. significant data breach, failure to comply with regulatory requirements (i.e. operational; fundraising; GDPR) or Health & Safety incident.

The Triangle Project staffing structure, enables full engagement with policy setting, implementation and monitoring to ensure compliance with relevant legislation and regulations.

All staff, Trustees, Panel Members, and Volunteers (in the founder Charities) are provided with comprehensive induction and training, and this includes consideration of matters specific to the Triangle Project.

External providers of computer and database systems operate within the requirements of data security.

Communication with key stakeholders regarding the merger of Triangle Project into Family Society ensured continuity of service provision and no difficulties arising.

  1. Impact of Change in Government Policy

The Triangle Project reflects Government Policy which promotes Fostering for Adoption as a positive option for children.

The merger of Triangle Project into Family Society is an effective response to the changes arising in respect of the registration and inspection process.

c. Reserves policy

The Triangle Project is concerned with the fostering component of the Early Permanence offer.

The merger with Family Society ensures the continuing support to dual-approved carers and the children placed with them.

d. Going concern

By virtue of a deed of transfer dated 28 September 2020 the Charity ceased operations with effect from 30th September 2020 and covenanted to transfer all net assets to Family Society (Registered Charity Number 112095). The value of the transfer is detailed in note 9.

Consequently the Charity is not considered to be a going concern and the accounts are not prepared on a going concern basis.

e. Plans for the future

The service will continue through Family Society.

Page 10

DocuSign Envelope ID: 80E78BDA-1813-41F7-8B79-D9BA48139FBC

TRIANGLE PROJECT (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Structure, governance and management

a. Constitution

Triangle Project (the Charity) was established in 2013 as a company limited by guarantee, incorporated on 30th September 2013 and registered as a charity on 29th April 2014.

The Charity is governed by its Articles of Association and is registered as a company in England under Company number 08711594. It is also registered with the Charity Commission for England and Wales under charity number 1156842. It was registered with Ofsted as a Fostering Agency in September 2017, registration number 1258436.

The Charity operates in England and Wales and the Trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the Charity are set out in notes to the accounts.

During the period April – September 2020, the Charity was managed by the Board of Trustees which comprised the CEO and Chair of Trustees of Family Society, and an Independent Chair.

With effect from the 1st April 2020, the Responsible Individual is the Family Society Chair of Trustees (who was also a Trustee of Triangle Project); and the Registered Manager is unchanged (the Director of Operations for Family Society).

The work of the Triangle Project is now only undertaken by staff employed by Family Society.

The Board of Trustees of Family Society have taken over full responsibility for Triangle Project.

b. Methods of appointment or election of Trustees

The Trustees, who are also the directors for the purposes of company law, and who served during the year and up to the date of signature of the financial statements are listed on page 1.

The Triangle Project Board of Trustees has always comprised the CEO and Chair of Trustees of the member charities. The Independent Chair is appointed on the basis of their skills and experience, and with the agreement of the remaining Trustees. All Trustees are supported in their role through relevant training.

c. Related party relationships

The Charity was connected to a number of organisations through Family Society:

The Charity commissions external specialist providers to support its website, IT and data-base systems.

Triangle Project (the Fostering for Adoption service) continues these connections through Family Society.

Page 11

DocuSign Envelope ID: 80E78BDA-1813-41F7-8B79-D9BA48139FBC

TRIANGLE PROJECT (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Structure, governance and management (continued)

d. Pay policy for key management personnel

The Charity provided the Triangle Project service through staff seconded by the original member Charities, which met staff costs. With effect from 1st April 2020, the service is delivered by staff employed by Family Society only.

Salaries are benchmarked against similar roles within the public sector, and charitable sector. Independent analysis of pay scales and terms and conditions of employment is sought as required.

The Charity has ensured that all employees are paid at a level greater than the national living wage.

e. Policy for employment of disabled persons

Family Society is an equal opportunity employer. It is committed to ensuring within the framework of the law that its workplaces are free from unlawful or unfair discrimination because of Protected Characteristics as defined by the Equality Act 2010.

We aim to ensure that employees achieve their full potential and that all employment decisions are taken without reference to irrelevant or discriminatory criteria.

Family Society is committed to ensuring that all employees and applicants for employment are protected from unlawful discrimination in employment. Recruitment and employment decisions are made on the basis of fair and objective criteria. Person and job specifications are limited to those requirements which are necessary for the effective performance of the job. Interviews are conducted on an objective basis and personal or home commitments do not form the basis of employment decisions except where necessary and relevant.

All employees have a right to equality of opportunity and a duty to implement this policy.

Discrimination is a serious disciplinary matter which will normally be treated as gross misconduct.

The Equal Opportunities Policy of Family Society (the outline of which is stated above) reflects this commitment, and is further bolstered by the:

Page 12

DocuSign Envelope ID: 80E78BDA-1813-41F7-8B79-D9BA48139FBC

TRIANGLE PROJECT (A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Structure, governance and management (continued)

f. Employee information

The Charity communicates with all staff members on a regular basis. The methods listed below enable the employees to be kept informed of operational and financial targets; progress made in respect of strategic objectives; and the impact of external factors on Charity performance (e.g. Government Policy).

Communication is achieved through:

During this 6 months period, regular communication as outlined above has continued, but undertaken remotely in line with Government social distancing guidance.

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the charity for the purposes of company law) are responsible for preparing the Trustees' report including the Strategic report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees on 27 January 2022 and signed on their behalf by:

Graham Harwood Chair of Trustees

Page 13

DocuSign Envelope ID: 80E78BDA-1813-41F7-8B79-D9BA48139FBC

TRIANGLE PROJECT (A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2021

Independent Examiner's Report to the Trustees of Triangle Project ('the charity')

I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2021.

Responsibilities and Basis of Report

As the Trustees of the charity (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the 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 accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

I have completed my examination. I confirm that no matters, other than those fully detailed below, have come to my attention in connection with the examination giving me reasonable 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 accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

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DocuSign Envelope ID: 80E78BDA-1813-41F7-8B79-D9BA48139FBC

TRIANGLE PROJECT

(A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Disclosure Section

By virtue of a deed of transfer dated 28 September 2020 the Charity ceased operations with effect from 30th September 2020 and covenanted to transfer all net assets to Family Society (Registered Charity Number 112095). The value of the transfer is detailed in note 9.

Consequently the Charity is not considered to be a going concern and the accounts are not prepared on a going concern basis.

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

Signed: Glen Bott

Dated: 27 January 2022

FCA

Cooper Parry Group Limited Chartered Accountants Argosy Road East Midlands Airport Castle Donington Derby DE74 2SA

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DocuSign Envelope ID: 80E78BDA-1813-41F7-8B79-D9BA48139FBC

TRIANGLE PROJECT

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021

Note
Income from:
Donations and legacies
3
Charitable activities
4
Total income
Expenditure on:
Charitable activities
5
Exceptional expenditure
9
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Unrestricted
funds
2021
£
21,557
41,833
63,390
57,358
48,201
105,559
(42,169)
44,904
(42,169)
2,735
Total
funds
2021
£
21,557
41,833
63,390
57,358
48,201
105,559
(42,169)
44,904
(42,169)
2,735
Total
funds
2020
£
44,040
57,991
102,031
84,007
-
84,007
18,024
26,880
18,024
44,904

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 18 to 24 form part of these financial statements.

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DocuSign Envelope ID: 80E78BDA-1813-41F7-8B79-D9BA48139FBC

TRIANGLE PROJECT (A company limited by guarantee) REGISTERED NUMBER: 08711594

BALANCE SHEET AS AT 31 MARCH 2021

Note
Current assets
Debtors
10
Cash at bank and in hand
Creditors: amounts falling due within one
year
11
Net current assets
Total net assets
Charity funds
Restricted funds
13
Unrestricted funds
13
Total funds
-
6,235
6,235
(3,500)
2021
£
2,735
2,735
-
2,735
2,735
32,582
28,943
61,525
(16,621)
2020
£
44,904
44,904
-
44,904
44,904

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

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

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

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

The financial statements were approved and authorised for issue by the Trustees on 27 January 2022 and signed on their behalf by:

Graham Harwood Chair of Trustees

The notes on pages 18 to 24 form part of these financial statements.

Page 17

DocuSign Envelope ID: 80E78BDA-1813-41F7-8B79-D9BA48139FBC

TRIANGLE PROJECT (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. General information

Triangle Project is a charitable company limited by guarantee incorporated in England and Wales. The registered office is 6th Floor Minster House, 42 Mincing Lane, London, England, EC3R 7AE.

In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

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

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

2.2 Going concern

By virtue of a deed of transfer dated 28 September 2020 the Charity ceased operations with effect from 30th September 2020 and covenanted to transfer all net assets to Family Society (Registered Charity Number 1129095). The value of the transfer is detailed in note 9.

Consequently the Charity is not considered to be a going concern and the accounts are not prepared on a going concern basis.

2.3 Incoming resources

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

2.4 Expenditure

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

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

All expenditure is inclusive of irrecoverable VAT.

Page 18

DocuSign Envelope ID: 80E78BDA-1813-41F7-8B79-D9BA48139FBC

TRIANGLE PROJECT (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

2. Accounting policies (continued)

2.5 Debtors

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

2.6 Cash at bank and in hand

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

2.7 Liabilities and provisions

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

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

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

2.8 Financial instruments

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

2.9 Fund accounting

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

3. Income from donations and legacies

Unrestricted Total Total
funds funds funds
2021 2021 2020
£ £ £
Donations 21,557 21,557 44,040

Page 19

DocuSign Envelope ID: 80E78BDA-1813-41F7-8B79-D9BA48139FBC

TRIANGLE PROJECT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

4. Income from charitable activities

Unrestricted Total Total
funds funds funds
2021 2021 2020
£ £ £
Fostering placement fees 41,833 41,833 57,991

5. Analysis of expenditure on charitable activities Summary by fund type

Unrestricted Total Total
funds funds funds
2021 2021 2020
£ £ £
Fostering services 57,358 57,358 84,007

6. Analysis of expenditure by activities

Fostering services
Analysis of support costs
Adoption services
Insurance
Ofsted registration fees
Company secretarial
Subscriptions
Consultancy fees
Governance costs
Support
costs
2021
£
57,358
Total
funds
2021
£
57,358
Total
funds
2021
£
45,904
3,501
2,830
-
-
1,478
3,645
57,358
Total
funds
2020
£
84,007
Total
funds
2020
£
63,745
3,888
2,830
1,222
860
2,700
8,762
84,007

Page 20

DocuSign Envelope ID: 80E78BDA-1813-41F7-8B79-D9BA48139FBC

TRIANGLE PROJECT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

7. Independent examiner's remuneration

2021 2020
£ £
Fees payable to the charity's independent examiner for the independent
examination of the charity's annual accounts 3,500 4,350

8. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2020 - £NIL).

During the year ended 31 March 2021, no Trustee expenses have been incurred (2020 - £NIL).

9. Exceptional items

2021 2020
£ £
Transfer to Family Society 48,201 -

As at 30 September 2020 the Charity ceased operations and covenanted to transfer all net assets to Family Society (Registered Charity Number 1129095).

10. Debtors

Due within one year
Other debtors
Prepayments and accrued income
2021
£
-
-
-
2020
£
29,081
3,501
32,582

11. Creditors: Amounts falling due within one year

Payments received on account
Other creditors
Accruals and deferred income
2021
£
-
-
3,500
3,500
2020
£
2,413
3,998
10,210
16,621

Page 21

DocuSign Envelope ID: 80E78BDA-1813-41F7-8B79-D9BA48139FBC

TRIANGLE PROJECT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

12. Financial instruments

2021 2020
£ £
Financial assets
Financial assets measured at fair value through income and expenditure 6,235 28,943

Financial assets measured at fair value through income and expenditure comprise of cash at bank and held on account.

13. Statement of funds

Statement of funds - current year

Unrestricted funds
General Funds
Unallocated amounts
Statement of funds - prior year
Unrestricted funds
General Funds
Balance at 1
April 2020
£
44,904
-
44,904
Balance at
1 April 2019
£
26,880
Income
£
41,833
21,557
63,390
Income
£
102,031
Expenditure
£
(84,002)
(21,557)
(105,559)
Expenditure
£
(84,007)
Balance at
31 March
2021
£
2,735
-
2,735
Balance at
31 March
2020
£
44,904

Page 22

DocuSign Envelope ID: 80E78BDA-1813-41F7-8B79-D9BA48139FBC

TRIANGLE PROJECT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

14. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted Total
funds funds
2021 2021
£ £
Current assets 6,235 6,235
Creditors due within one year (3,500) (3,500)

Analysis of net assets between funds - prior year

Current assets
Creditors due within one year
Total
Unrestricted
funds
2020
£
61,525
(16,621)
44,904
Total
funds
2020
£
61,525
(16,621)
44,904

15. Related party transactions

St Francis' Childrens' Society
Family Society (Adoption Focus)
McCarthy Denning
2021
£
-
21,557
-
21,557
2020
£
14,420
33,451
3,921
51,792

During the year the Family Society (Adoption Focus), a founder charity of the Triangle Project, recharged expenses totalling £Nil (2020: £3,831) to the charity.

During the year the Family Society (Adoption Focus) donated the services of a social worker to support the activities of Triangle Project, these services totalled a value of £21,557 (2020: £29,620).

As at 30 September 2020 the net assets of the charity were transferred to Family Society (Adoption Focus) at a value of £48,201.

During the year the charity has engaged McCarthy Denning Limited to provide certain legal and company secretarial services. Benjamin James. a trustee of the charity, is a consultant of this firm. The Transactions arising during the year were on normal arm's length terms for £Nil (2020: £3,921). At the year end McCarthy Denning Limited held £600 (2020: £600) of funds in a client account.

Page 23

DocuSign Envelope ID: 80E78BDA-1813-41F7-8B79-D9BA48139FBC

TRIANGLE PROJECT

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

16. Controlling party

Family Society (Adoption Focus) (Co Reg 06869556, Charity Reg 1129095) a charity limited by guarantee and registered at Kemp House, 152 City Road, London, EC1V 2NX are considered to be the controlling party of Triangle Project.

Page 24