Our Ref: CF/TA/HWW/C034/213982
19 November 2024
Mr P Dartford Children and Families Staffordshire The Bridge Centre Birches Head Road Stoke-on-Trent Staffordshire ST2 8DD
## **SENT BY EMAIL ONLY FOR ELECTRONIC SIGNATURE**
Dear Peter
## **CHILDREN AND FAMILIES STAFFORDSHIRE CIO – 31 MARCH 2024**
Further to the approval of the draft accounts, I now enclose the following for you to deal with as indicated below:
1. A copy of the accounts, would you please sign the Trustees Report and Balance Sheet where indicated and I will then sign the Independent Examiners Report.
2. Our letter of representation which we require for our files. If this is approved, please sign where indicated.
3. We will prepare and post the opening balance adjustments to Quick Books which will align your system to these statutory accounts.
If you have any queries please do not hesitate to contact me.
Kind regards.
Yours sincerely
## **Carl France**
Email: carl.france@geens.co.uk
Registered Office address: Graphic House, 124 City Road, Stoke-on-Trent, ST4 2PH T: 01782 847952 E:info@geens.co.uk W: www.geens.co.uk Registered in England and Wales number 08430716 Directors: Karen Staley BSc FCA, Carl France, Dean Clacher FCCA, Chris Beeston ACA CTA Registered to carry on audit work in the UK, regulated for a range of investment business activities, and licensed to carry out the reserved
**Charity Registration No. 1160984**
## **CHILDREN AND FAMILIES STAFFORDSHIRE CIO**
**KNOWN AS 'FAMILY FOCUS STAFFS'**
**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2024**
**CHILDREN AND FAMILIES STAFFORDSHIRE CIO KNOWN AS 'FAMILY FOCUS STAFFS' LEGAL AND ADMINISTRATIVE INFORMATION**
## **Trustees**
Susan Tams Katie Forrest-Hay Paul Beasley Christopher Austin Peter Dartford
(Appointed 19 April 2023)
**Charity number** 1160984
## **Registered office**
## **Independent examiner**
The Bridge Centre Birches Head Road Stoke-on-Trent Staffordshire ST2 8DD
C B V France Geens Limited Graphic House 124 City Road Stoke on Trent ST4 2PH
## **CHILDREN AND FAMILIES STAFFORDSHIRE CIO KNOWN AS 'FAMILY FOCUS STAFFS' CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 3|
|Independent examiner's report|4|
|Statement of financial activities|5 - 6|
|Balance sheet|7|
|Notes to the financial statements|8 - 16|
**CHILDREN AND FAMILIES STAFFORDSHIRE CIO KNOWN AS 'FAMILY FOCUS STAFFS' TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
The trustees present their annual report and financial statements for the year ended 31 March 2024.
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 governing document, the Charities Act 2011 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 charity's objects are:
1) Advancement of health and the saving of lives of children, parents and carers of children
2) The relief of those in need by reason of youth, age, ill health, disability, financial hardship or other disadvantage of children and parents, and carers of children.
The aims of the CIO are to provide a service to children and their families ensuring all children and young people are supported to access the opportunities and help they need to be successful throughout childhood and adult life. The CIO endeavours to be preventative and is provided early in a child's/ young person's life before the situation and issues escalate. We aim to support parents to build resilience and better lives for themselves and their children. We focus on providing a holistic service that takes into account the needs of the family as well as individual needs within that family.
Children and Families Staffordshire achieves this by providing one to one support for families during the early years. We provide one to one support for families during anti-natal and postnatal periods to ensure healthy pregnancies, good emotional wellbeing, building strong attachments and supporting the home learning environment to ensure school confidence and readiness.
For families with older children we offer a holistic family support package tailored to individual needs. Support is provided to the entire family including; the child, siblings, parents/carers and kinship carers. Support is usually offered within the family home. We offer support around accessing statutory and non-statutory services, advice and support around accommodation, healthy living, emotional wellbeing, parenting advice and parenting programmes, building confidence and self-esteem.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
The results for the year are set out on pages 5 to 16.
Children and Families Staffordshire provide a range of volunteering opportunities for local individuals. Including, but not exclusive to, family support, peer mentoring, early years education, welfare and benefit advisors, administrative work, Information Technology, fundraising, marketing and promotions.
- 1 -
**CHILDREN AND FAMILIES STAFFORDSHIRE CIO KNOWN AS 'FAMILY FOCUS STAFFS' TRUSTEES' REPORT (CONTINUED)**
_**FOR THE YEAR ENDED 31 MARCH 2024**_
## **Achievements and performance**
From 2023 to 2024, families in the United Kingdom have continued to face challenges due to the cost of living crisis and the lingering effects of the coronavirus pandemic. Family Focus has observed the daily impact on families, particularly regarding children's social, emotional, and academic growth.
Operating in Stoke on Trent, which ranks as the 12th most deprived local authority, Family Focus has seen an increase in support requests from struggling families in our city. We have maintained our one-on-one family support within homes, staying true to our mission of providing assistance in environments where families feel safe and comfortable discussing their challenges. By building strong relationships, we are able to support them in their times of need. In 2023 to 2024, we expanded our program offerings and became the only voluntary sector organisation in Stoke on Trent qualified to deliver a variety of Incredible Years programs to a diverse array of families.
Family Focus has remained committed to its core values, learning from lived experiences and believing that individuals possess the solutions to their own challenges, while also drawing on academic research to ensure our support is of high quality and backed by empirical evidence. Throughout the year, we have recruited individuals who have previously received support to provide advice and guidance for our organisation and to deliver programs aimed at reducing the stigma associated with attending parenting programs.
Our family support team provided in-house assistance to 262 families over the year. Our parenting programs continued across Stoke on Trent, expanding to include local schools, community venues, and accommodations for vulnerable families. We organised short-term respite activities for 219 children with disabilities in Stoke on Trent, providing 148 opportunities for children to access community venues and activities that would have been unattainable without our support. As we move into 2024 and beyond, we will persist in striving to achieve our strategic objectives and build upon the solid foundation established this year. Our dedicated support team will continue to uphold Family Focus Staffs' values by creating opportunities, fostering resilience, and assisting the most vulnerable families throughout Stoke on Trent and Staffordshire.
## **Financial review**
The charity had a net surplus for the year of £4,401 (2023: £76,359). At the year end it had a net surplus of unrestricted funds (excluding designated funds) of £148,319 (2023: £152,814) and restricted funds £69,523 (2023: £61,421). No material uncertainties exist.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
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**
Children and Families Staffordshire is constituted as a Charitable Incorporated Organisation (CIO). The trustees are elected by the members and have had regard to the guidance issued by the Charity Commission on public benefit. None of the trustees has any beneficial interest in the CIO.
- 2 -
## **CHILDREN AND FAMILIES STAFFORDSHIRE CIO KNOWN AS 'FAMILY FOCUS STAFFS' TRUSTEES' REPORT (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
The trustees who served during the year and up to the date of signature of the financial statements were: Susan Tams Katie Forrest-Hay Paul Beasley Christopher Austin Peter Dartford (Appointed 19 April 2023) Graham Hill
(Appointed 19 April 2023) (Resigned 19 July 2023)
Trustees are recruited through a variety of channels, including social media advertising, promotion of the organisation and personal recommendations from current trustees.
Potential trustees are invited by the Chair to observe Management Committee meetings. Individuals who then express an interest in becoming a trustee are invited to complete a formal application, provide references and undergo an enhanced level DBS check. The board of trustees are keen to recruit new trustees who can bring new skills and experience to the charity.
The trustees' report was approved by the Board of Trustees.
Peter Dartford (Nov 19, 2024 17:43 GMT)
.............................. Peter Dartford **Trustee**
Date: ............................................. Nov 19, 2024
- 3 -
**CHILDREN AND FAMILIES STAFFORDSHIRE CIO KNOWN AS 'FAMILY FOCUS STAFFS' INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF CHILDREN AND FAMILIES STAFFORDSHIRE CIO**
I report to the trustees on my examination of the financial statements of Children and Families Staffordshire CIO (the charity) for the year ended 31 March 2024.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of 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**
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
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 130 of the 2011 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
C B V France Geens Limited Graphic House 124 City Road Stoke on Trent ST4 2PH
Dated: ......................... Nov 20, 2024
- 4 -
## **CHILDREN AND FAMILIES STAFFORDSHIRE CIO KNOWN AS 'FAMILY FOCUS STAFFS' STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
|**Current financial year**
**Unrestricted**
**Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general**
**designated**
**2024**
**2024**
**2024**
**Notes**
**£**
**£**
**£**
**Income from:**
Donations and legacies
**3**
41,013
-
-
Charitable activities
**4**
-
-
165,246
Investments
**5**
3,039
-
-
**Total income**
44,052
-
165,246
**Expenditure on:**
Charitable activities
**6**
45,288
-
159,609
**Total expenditure**
45,288
-
159,609
**Net income/(expenditure)**
(1,236)
-
5,637
Transfers between funds
(3,259)
794
2,465
**Net movement in funds**
(4,495)
794
8,102
**Reconciliation of funds:**
Fund balances at 1 April 2023
152,814
7,545
61,421
**Fund balances at 31 March 2024**
148,319
8,339
69,523|**Total**
**2024**
**£**
41,013
165,246
3,039
209,298
204,897
204,897
4,401
-
4,401
221,780
226,181|**Total**
**2023**
**£**
85,928
153,770
1,164|
|---|---|---|
|||240,862
164,503|
|||164,503|
|||76,359
-|
|||76,359
145,421|
|||221,780|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
- 5 -
## **CHILDREN AND FAMILIES STAFFORDSHIRE CIO KNOWN AS 'FAMILY FOCUS STAFFS' STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
|**Prior financial year**
**Unrestricted**
**Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general**
**designated**
**2023**
**2023**
**2023**
**Notes**
**£**
**£**
**£**
**Income from:**
Donations and legacies
**3**
85,928
-
-
Charitable activities
**4**
-
-
153,770
Investments
**5**
1,164
-
-
**Total income**
87,092
-
153,770
**Expenditure on:**
Charitable activities
**6**
49,476
-
115,027
**Total expenditure**
49,476
-
115,027
**Net income**
37,616
-
38,743
Transfers between funds
(11,653)
-
11,653
**Net movement in funds**
25,963
-
50,396
**Reconciliation of funds:**
Fund balances at 1 April 2022
126,851
7,545
11,025
**Fund balances at 31 March 2023**
152,814
7,545
61,421|**Total**
**2023**
**£**
85,928
153,770
1,164|
|---|---|
||240,862
164,503|
||164,503|
||76,359
-|
||76,359
145,421|
||221,780|
- 6 -
## **CHILDREN AND FAMILIES STAFFORDSHIRE CIO KNOWN AS 'FAMILY FOCUS STAFFS' BALANCE SHEET**
## _**AS AT 31 MARCH 2024**_
|**Notes**
**Fixed assets**
Tangible assets
**11**
**Current assets**
Debtors
**12**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**13**
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**The funds of the charity**
Restricted income funds
**15**
Unrestricted funds - general
Unrestricted funds - designated
**16**|**2024**
**£**
16,126
215,549
231,675
(6,380)|**£**
886
225,295
226,181
226,181
69,523
148,319
8,339
226,181|**2023**
**£**
15,927
211,442
227,369
(6,222)|**£**
633
221,147|
|---|---|---|---|---|
|||||221,780|
|||||221,780|
|||||61,421
152,814
7,545|
|||||221,780|
Nov 19, 2024
The financial statements were approved by the trustees on .........................
Peter Dartford (Nov 19, 2024 17:43 GMT)
.............................. Peter Dartford **Trustee**
- 7 -
**CHILDREN AND FAMILIES STAFFORDSHIRE CIO KNOWN AS 'FAMILY FOCUS STAFFS' NOTES TO THE FINANCIAL STATEMENTS**
_**FOR THE YEAR ENDED 31 MARCH 2024**_
## **1 Accounting policies**
## **Charity information**
Children and Families Staffordshire is a Charitable Incorporated Organisation that was formed on 19th March 2015.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 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 have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
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 , based on reserves, planned staffing levels and already secured contracts, 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 or grantors 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.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
- 8 -
**CHILDREN AND FAMILIES STAFFORDSHIRE CIO KNOWN AS 'FAMILY FOCUS STAFFS' NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **1 Accounting policies**
## **(Continued)**
## **1.5 Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of obligation can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the statement of financial activities.
## **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.
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:
Computers 25% 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.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**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.
- 9 -
**CHILDREN AND FAMILIES STAFFORDSHIRE CIO KNOWN AS 'FAMILY FOCUS STAFFS' NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **1 Accounting policies**
## **(Continued)**
## _**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.
## _**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 Retirement benefits**
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.
There were no estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
## **3 Income from donations and legacies**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2024**|**2023**|
||**£**|**£**|
|Donations and gifts|41,013|85,928|
- 10 -
**CHILDREN AND FAMILIES STAFFORDSHIRE CIO KNOWN AS 'FAMILY FOCUS STAFFS' NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **4 Income from charitable activities**
|||**Restricted**|**Restricted**|
|---|---|---|---|
|||**funds**|**funds**|
|||**2024**|**2023**|
|||**£**|**£**|
||**Charitable Activities**|||
||Incoming resources from charitable activities|161,746|149,270|
||Grants received for charitable activities|3,500|4,500|
|||165,246|153,770|
|**5**|**Income from investments**|||
|||**Unrestricted**|**Unrestricted**|
|||**funds**|**funds**|
|||**2024**|**2023**|
|||**£**|**£**|
||Interest receivable|3,039|1,164|
|**6**|**Expenditure on charitable activities**|||
|||**Charitable**|**Charitable**|
|||**Activities**|**Activities**|
|||**2024**|**2023**|
|||**£**|**£**|
||**Direct costs**|||
||Staff costs|129,608|86,113|
||Depreciation and impairment|928|1,727|
||Direct Expenses|29,706|27,187|
|||160,242|115,027|
||**Share of support and governance costs (see note 7)**|||
||Support|42,375|47,310|
||Governance|2,280|2,166|
|||204,897|164,503|
||**Analysis by fund**|||
||Unrestricted funds - general|45,288|49,476|
||Restricted funds|159,609|115,027|
|||204,897|164,503|
- 11 -
**CHILDREN AND FAMILIES STAFFORDSHIRE CIO KNOWN AS 'FAMILY FOCUS STAFFS' NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **7 Support costs allocated to activities**
|Staff costs
Support costs
Governance costs
**Analysed between:**
Charitable Activities
**Governance costs comprise:**
Accountancy|**2024**
**£**
22,842
19,533
2,280
44,655
44,655
**2024**
**£**
2,280
2,280|**2023**
**£**
31,308
16,002
2,166|
|---|---|---|
|||49,476|
|||49,476|
|||**2023**
**£**
2,166|
|||2,166|
Governance costs includes charges by the independent examiner of £2,280 (2023: £2,166).
## **8 Trustees**
None of the trustees (or any persons connected with them) received any remuneration, benefits or reimbursement of expenses from the charity during the year (2023 - None).
## **9 Employees**
The average monthly number of employees during the year was:
|Administrative
Charitable activities
Total
**Employment costs**
Wages and salaries
Social security costs
Other pension costs|**2024**
**Number**
3
9
12
**2024**
**£**
142,064
4,238
6,148
152,450|**2023**
**Number**
3
7|
|---|---|---|
|||10|
|||**2023**
**£**
111,520
1,596
4,305|
|||117,421|
- 12 -
**CHILDREN AND FAMILIES STAFFORDSHIRE CIO KNOWN AS 'FAMILY FOCUS STAFFS' NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
|**9**
**Employees**
There were no employees whose annual remuneration was more than £60,000.
**Remuneration of key management personnel**
The remuneration of key management personnel was as follows:
Aggregate compensation
**10**
**Taxation**
The charity is exempt from taxation on its activities because all its income is applied for
**11**
**Tangible fixed assets**
**Cost**
At 1 April 2023
Additions
At 31 March 2024
**Depreciation and impairment**
At 1 April 2023
Depreciation charged in the year
At 31 March 2024
**Carrying amount**
At 31 March 2024
At 31 March 2023
**12**
**Debtors**
**Amounts falling due within one year:**
Trade debtors|**(Continued)**
**2024**
**2023**
**£**
**£**
46,848
40,000|**(Continued)**
**2024**
**2023**
**£**
**£**
46,848
40,000|
|---|---|---|
||||
||charitable purposes.||
||**Computers**
**£**
6,908
1,181
8,089
6,275
928
7,203
886
633
**2024**
**2023**
**£**
**£**
16,126
15,927||
|||8,089|
|||6,275
928|
|||7,203|
|||886|
|||633|
|||**2023**
**£**
15,927|
- 13 -
**CHILDREN AND FAMILIES STAFFORDSHIRE CIO KNOWN AS 'FAMILY FOCUS STAFFS' NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **13 Creditors: amounts falling due within one year**
|Other taxation and social security
Other creditors
Accruals and deferred income
**14**
**Retirement benefit schemes**
**Defined contribution schemes**
Charge to profit or loss in respect of defined contribution schemes|**2024**
**£**
2,446
798
3,136
6,380
**2024**
**£**
6,148|**2023**
**£**
2,071
1,291
2,860|
|---|---|---|
|||6,222|
|||**2023**
**£**
4,305|
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
## **15 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:
||**At 1 April**|**Incoming**|**Resources**|**Transfers**|**At 31 March**|
|---|---|---|---|---|---|
||**2023**|**resources**|**expended**||**2024**|
||**£**|**£**|**£**|**£**|**£**|
|Aiming High|-|44,668|(47,071)|2,403|-|
|Local Trusted Organisation|-|10,000|(89)|-|9,911|
|Rowley Trust|100|-|(120)|20|-|
|Winter fund 2023|-|3,500|(3,021)|-|479|
|Hubb Foundation|-|884|(926)|42|-|
|Reaching Community|60,565|106,194|(108,182)|-|58,577|
|Winter funds|756|-|(200)|-|556|
||61,421|165,246|(159,609)|2,465|69,523|
- 14 -
**CHILDREN AND FAMILIES STAFFORDSHIRE CIO KNOWN AS 'FAMILY FOCUS STAFFS' NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2024**_
|**15**|**Restricted funds**|||||**(Continued)**|
|---|---|---|---|---|---|---|
||**Previous year:**|**At 1 April**|**Incoming**|**Resources**|**Transfers**|**At 31 March**|
|||**2022**|**resources**|**expended**||**2023**|
|||**£**|**£**|**£**|**£**|**£**|
||Aiming High|-|34,450|(48,176)|13,726|-|
||Big Lottery|6,455|-|(1,727)|(4,728)|-|
||Rowley Trust|100|-|-|-|100|
||BL Parents together|4,470|-|(4,624)|154|-|
||Hubb Foundation|-|8,026|(8,026)|-|-|
||Reaching Community|-|106,794|(47,876)|1,647|60,565|
||Winter funds|-|4,500|(4,598)|854|756|
|||11,025|153,770|(115,027)|11,653|61,421|
## **16 Unrestricted funds - designated**
These are unrestricted funds which are material to the charity's activities.
||**At 1 April**|**At 1 April**|**Transfers**|**At 31 March**|**At 31 March**|
|---|---|---|---|---|---|
|||**2023**|||**2024**|
|||**£**|**£**||**£**|
|Provision for redundancy pay||7,545|794||8,339|
|**Previous year:**|**At 1 April**||**Transfers**|**At 31 March**||
|||**2022**|||**2023**|
|||**£**|**£**||**£**|
|Provision for redundancy pay||7,545|-||7,545|
## **17 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
||**At 1 April**|**Incoming**|**Resources**|**Transfers**|**At 31 March**|
|---|---|---|---|---|---|
||**2023**|**resources**|**expended**||**2024**|
||**£**|**£**|**£**|**£**|**£**|
|General funds|152,814|44,052|(45,288)|(3,259)|148,319|
|**Previous year:**|**At 1 April**|**Incoming**|**Resources**|**Transfers**|**At 31 March**|
||**2022**|**resources**|**expended**||**2023**|
||**£**|**£**|**£**|**£**|**£**|
|General funds|126,851|87,092|(49,476)|(11,653)|152,814|
- 15 -
**CHILDREN AND FAMILIES STAFFORDSHIRE CIO KNOWN AS 'FAMILY FOCUS STAFFS' NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2024**_
## **17 Unrestricted funds**
## **(Continued)**
The designated funds are set aside for potential redundancy costs.
## **18 Analysis of net assets between funds**
|**Unrestricted**
**Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general**
**designated**
**2024**
**2024**
**2024**
**£**
**£**
**£**
**At 31 March 2024:**
Tangible assets
-
-
886
Current assets/(liabilities)
148,319
8,339
68,637
148,319
8,339
69,523
**Unrestricted**
**Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general**
**designated**
**2023**
**2023**
**2023**
**£**
**£**
**£**
**At 31 March 2023:**
Tangible assets
-
-
633
Current assets/(liabilities)
152,814
7,545
60,788
152,814
7,545
61,421|**Total**
**2024**
**£**
886
225,295|
|---|---|
||226,181|
||**Total**
**2023**
**£**
633
221,147|
||221,780|
## **19 Related party transactions**
There were no disclosable related party transactions during the year (2023 - none).
- 16 -
## **CHILDREN AND FAMILIES STAFFORDSHIRE**
Geens Limited Graphic House 124 City Road Stoke on Trent ST4 2PH
Dear Sirs
We confirm to the best of our knowledge and belief that we have made appropriate enquiries of management and staff with relevant knowledge and experience and, where necessary, have inspected supporting documentation sufficient to satisfy ourselves that we can properly make each of the following representations to you in connection with your examination of the financial statements of Children & Families Staffordshire CIO for the year ended 31st March 2024.
## **General**
- 1 We have fulfilled our responsibilities as trustees as set out in the terms of your engagement letter, under the Charities Act 2011 for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view and for making accurate representations to you. All the accounting records have been made available to you for the purpose of your examination and all the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of management meetings, have been made available to you.
- 2 The financial statements are free of material misstatements, including omissions.
- 3 We believe that the effect of uncorrected misstatements is immaterial both individually and in total.
## **Internal control and fraud**
- 4 We acknowledge our responsibility for the design, implementation and maintenance of internal control systems to prevent and detect fraud and error. We have disclosed to you the results of our risk assessment that the financial statements may be misstated as a result of fraud. We have disclosed to you all instances of known or suspected fraud affecting the entity involving management, employees who have a significant role in internal control or others that could have a material effect on the financial statements. We have also disclosed to you all information in relation to allegations of fraud or suspected fraud affecting the entity’s financial statements communicated by current or former employees, analysis, regulators or others.
## **Assets and liabilities**
- 5 The charity has satisfactory title to all assets and there are no liens or encumbrances on the charity’s assets, except for those that are disclosed in the notes to the financial statements.
- 6 We have recorded or disclosed, as appropriate, all liabilities, both actual and contingent, and have disclosed in the notes to the financial statements all guarantees that we have given to third parties.
- 7 We have no plans or intentions that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements.
## **Accounting estimates**
- 8 Significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.
## **Loans and arrangements**
- 9 The charity has not granted any advances or credits to, or made guarantees on behalf of, trustees other than those disclosed in the financial statements.
## **Legal claims**
- 10 We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for, and disclosed in, the financial statements.
## **Law and regulations**
- 11 We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose affects should be considered when preparing the financial statements.
## **Related parties**
- 12 Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with legislative and accounting standards requirements.
## **Subsequent events**
- 13 All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed.
## **Going concern**
- 14 We believe that the charity's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity's needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charity's ability to continue as a going concern need to be made in the financial statements.
## **Grants and donations**
- 14 All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income.
Yours faithfully,
> Peter Dartford (Nov 19, 2024 17:43 GMT) ......................................................................... ..................................................... Nov 19, 2024 Signed on behalf of the board of trustees Date