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Child Safe Foundation 

## Contents of the Financial Statements for the Year Ended 31 March 2022 

||Page|
|---|---|
|Report of the Trustees|1 to  2|
|Independent Examiner's Report|3|
|Statement of Financial Activities|4|
|Balance Sheet|5 to  6|
|Cash Flow Statement|7|
|Notes to the Cash Flow Statement|8|
|Notes to the Financial Statements|9 to  16|
|Detailed Statement of Financial Activities|17 to  18|


Child Safe Foundation 

Report of the Trustees for the Year Ended 31 March 2022 

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of 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). 

## **STRATEGIC REPORT** 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** 

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. 

## **Registered Charity number** 

1163335 

## **Registered office** 

CSF, Office 24, 

182 - 184 High Street North, East Ham 

London, 

E6 2JA 

## **Company Secretary Independent Examiner** 

Maddox & Maddox Limited 

9 Commercial Yard 

Barnard Castle Co. 

Durham 

CR6 9LW 

Page 1 


Child Safe Foundation 

Report of the Trustees for the Year Ended 31 March 2022 

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on  ............................................ and signed on the board's behalf by: 

Dean Maxin - Trustee 

Page 2 


Independent Examiner's Report to the Trustees of Child Safe Foundation 

## **Independent examiner's report to the trustees of Child Safe Foundation ('the Company')** 

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022. 

## **Responsibilities and basis of report** 

As the charity's trustees of the Company (and also 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 Company 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 your charity's accounts as 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** 

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of FCCA which is one of the listed bodies. 

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: 

- 1.accounting records were not kept in respect of the Company 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 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 accounts to be reached. 

Simon Maddox FCCA Maddox & Maddox Limited 9 Commercial Yard Barnard Castle Co. Durham CR6 9LW 

Date: ............................................ 

Page 3 


## Child Safe Foundation 

Statement of Financial Activities for the Year Ended 31 March 2022 

|Unrestricted<br>fund<br>Notes<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>2<br>108,447<br>**Charitable activities**<br>4<br>Education and life skill development<br>programmes<br>1,000<br>Other trading activities<br>3<br>10,029<br>**Total**<br>119,476<br>**EXPENDITURE ON**<br>Raising funds<br>5<br>5,913<br>**Charitable activities**<br>6<br>Education and life skill development<br>programmes<br>9,540<br>**Total**<br>15,453<br>**NET INCOME**<br>104,023<br>**RECONCILIATION OF FUNDS**<br>**Total funds brought forward**<br>233,996<br>**TOTAL FUNDS CARRIED FORWARD**<br>338,019|Restricted<br>fund<br>£<br>-<br>392,215<br>18<br>392,233<br>1,554<br>344,708<br>346,262<br>45,971<br>216,311<br>262,282|31.3.22<br>Total<br>funds<br>£<br>108,447<br>393,215<br>10,047<br>511,709<br>7,467<br>354,248<br>361,715<br>149,994<br>450,307<br>600,301|31.3.21<br>Total<br>funds<br>£<br>65,205<br>418,465<br>511<br>484,181<br>10,456<br>338,681<br>349,137<br>135,044<br>315,263<br>450,307|
|---|---|---|---|


The notes form part of these financial statements 

Page 4 


## Child Safe Foundation 

Balance Sheet 31 March 2022 

|Unrestricted<br>fund<br>Notes<br>£<br>**FIXED ASSETS**<br>Tangible assets<br>12<br>881<br>**CURRENT ASSETS**<br>Debtors<br>13<br>-<br>Cash at bank and in hand<br>337,138<br>337,138<br>**CREDITORS**<br>Amounts falling due within one year<br>14<br>-<br>**NET CURRENT ASSETS**<br>337,138<br>**TOTAL ASSETS LESS CURRENT**<br>**LIABILITIES**<br>338,019<br>**NET ASSETS**<br>338,019<br>**FUNDS**<br>15<br>Unrestricted funds<br>Restricted funds<br>**TOTAL FUNDS**|Restricted<br>fund<br>£<br>5,246<br>-<br>272,001<br>272,001<br>(14,965)<br>257,036<br>262,282<br>262,282|31.3.22<br>Total<br>funds<br>£<br>6,127<br>-<br>609,139<br>609,139<br>(14,965)<br>594,174<br>600,301<br>600,301<br>338,019<br>262,282<br>600,301|31.3.21<br>Total<br>funds<br>£<br>6,714<br>2,160<br>470,348<br>472,508<br>(28,915)<br>443,593<br>450,307<br>450,307<br>233,996<br>216,311<br>450,307|
|---|---|---|---|


The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022. 

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006. 

The trustees acknowledge their responsibilities for 

- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and 

- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. 

The financial statements were approved by the Board of Trustees and authorised for issue on 

The notes form part of these financial statements 

Page 5 

continued... 


Child Safe Foundation 

Balance Sheet - continued 31 March 2022 

............................................ and were signed on its behalf by: 

Dean Maxin - Trustee 

The notes form part of these financial statements 

Page 6 


## Child Safe Foundation 

## Cash Flow Statement 

|for the Year Ended 31 March 2022<br>Notes<br>1<br>Finance costs paid<br>Net cash provided by operating activities<br>**Cash flows from investing activities**<br>Purchase of tangible fixed assets<br>Net cash used in investing activities<br>**Change in cash and cash**<br>**equivalents in the reporting**<br>**period**<br>**Cash and cash equivalents at the**<br>**beginning of the reporting period**<br>**Cash and cash equivalents at the**<br>**end of the reporting period**|31.3.22<br>£<br>139,843<br>(288)<br>139,555<br>(764)<br>(764)<br>138,791<br>470,348<br>609,139|31.3.21<br>£<br>156,097<br>(288)<br>155,809<br>(5,377)<br>(5,377)<br>150,432<br>319,916<br>470,348|
|---|---|---|


The notes form part of these financial statements 

Page 7 


## Child Safe Foundation 

## Notes to the Cash Flow Statement 

for the Year Ended 31 March 2022 

## **1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES** 

|**Net income for the reporting period (as per the Statement**<br>**of Financial Activities)**<br>**Adjustments for:**<br>Depreciation charges<br>Finance costs<br>(Decrease)/increase in creditors<br>**Net cash provided by operations**|31.3.22<br>£<br>149,994<br>1,351<br>288<br>(11,790)<br>139,843|31.3.21<br>£<br>135,044<br>2,971<br>288<br>17,794<br>156,097|
|---|---|---|


## 2. **ANALYSIS OF CHANGES IN NET FUNDS** 

|**Net cash**<br>Cash at bank and in hand<br>**Total**|At 1.4.21<br>Cash flow<br>At 31.3.22<br>£<br>£<br>£<br>470,348<br>138,791<br>609,139<br>470,348<br>138,791<br>609,139<br>470,348<br>138,791<br>609,139|
|---|---|


The notes form part of these financial statements 

Page 8 


Child Safe Foundation 

Notes to the Financial Statements for the Year Ended 31 March 2022 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. 

## **Income** 

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

## **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 a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Tangible fixed assets** 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

## **Taxation** 

The charity is exempt from corporation tax on its charitable activities. 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity.  Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

## **Hire purchase and leasing commitments** 

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. 

Page 9 

continued... 


Child Safe Foundation 

Notes to the Financial Statements - continued for the Year Ended 31 March 2022 

## **1. ACCOUNTING POLICIES - continued** 

## **Pension costs and other post-retirement benefits** 

The charitable company operates a defined contribution pension scheme.  Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. 

|**2.**<br>**DONATIONS AND LEGACIES**<br>Donations<br>**3.**<br>**OTHER TRADING ACTIVITIES**<br>Commissioned work<br>Commission<br>Apprenticeship incentive<br>**4.**<br>**INCOME FROM CHARITABLE ACTIVITIES**<br>Activity<br>YEF<br>Education and life skill development<br>programmes<br>Grants<br>Education and life skill development<br>programmes|31.3.22<br>£<br>108,447<br>31.3.22<br>£<br>10,029<br>18<br>-<br>10,047<br>31.3.22<br>£<br>390,000<br>3,215<br>393,215||
|---|---|---|


Page 10 

continued... 


## Child Safe Foundation 

Notes to the Financial Statements - continued for the Year Ended 31 March 2022 

|**5.**<br>**RAISING FUNDS**<br>**Raising donations and legacies**<br>Fund raising expenses<br>**Other trading activities**<br>Purchases<br>Aggregate amounts<br>**6.**<br>**CHARITABLE ACTIVITIES COSTS**<br>Direct<br>Costs<br>£<br>Education and life skill<br>development programmes<br>353,830<br>**7.**<br>**SUPPORT COSTS**<br>Education and life skill development<br>programmes<br>**8.**<br>**NET INCOME/(EXPENDITURE)**<br>Net income/(expenditure) is stated after charging/(crediting):<br>Depreciation - owned assets<br>Other operating leases|31.3.22<br>31.3.21<br>£<br>£<br>3<br>1<br>31.3.22<br>31.3.21<br>£<br>£<br>7,464<br>10,455<br>7,467<br>10,456<br>Support<br>costs (see<br>note 7)<br>Totals<br>£<br>£<br>418<br>354,248<br>Finance<br>£<br>418<br>31.3.22<br>31.3.21<br>£<br>£<br>1,351<br>2,971<br>48<br>-|
|---|---|


Page 11 

continued... 


Child Safe Foundation 

Notes to the Financial Statements - continued for the Year Ended 31 March 2022 

## **9. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021. 

## **Trustees' expenses** 

There were no  trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021. 

## **10. STAFF COSTS** 

|Wages and salaries<br>Social security costs<br>Other pension costs|31.3.22<br>£<br>258,341<br>20,262<br>2,638<br>281,241|31.3.21<br>£<br>241,096<br>17,355<br>3,795<br>262,246|
|---|---|---|


The average monthly number of employees during the year was as follows: 

|31.3.22<br>Staff<br>10<br>No employees received emoluments in excess of £60,000.<br>**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**<br>Unrestricted Restricted<br>fund<br>fund<br>£<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>65,205<br>-<br>**Charitable activities**<br>Education and life skill development<br>programmes<br>7,000<br>411,465<br>Other trading activities<br>-<br>511<br>**Total**<br>72,205<br>411,976<br>**EXPENDITURE ON**<br>Raising funds<br>10,131<br>325<br>**Charitable activities**<br>Education and life skill development<br>programmes<br>6,159<br>332,522|31.3.21<br>8<br>Total<br>funds<br>£<br>65,205<br>418,465<br>511<br>484,181<br>10,456<br>338,681|
|---|---|


## **11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** 

Page 12 

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## Child Safe Foundation 

Notes to the Financial Statements - continued for the Year Ended 31 March 2022 

|**11.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|
|---|---|---|---|---|
|||Unrestricted|Restricted|<br>Total|
|||fund|fund|funds|
|||£|£|£|
||**Total**|16,290|332,847|349,137|
||**NET INCOME**|55,915|79,129|135,044|
||**RECONCILIATION OF FUNDS**||||
||**Total funds brought forward**|178,081|137,182|315,263|
||**TOTAL FUNDS CARRIED**||||
||**FORWARD**|233,996|216,311|450,307|
|**12.**|**TANGIBLE FIXED ASSETS**||||
|||||Computer|
|||||equipment|
|||||£|
||**COST**||||
||At 1 April 2021|||11,881|
||Additions|||764|
||At 31 March 2022|||12,645|
||**DEPRECIATION**||||
||At 1 April 2021|||5,167|
||Charge for year|||1,351|
||At 31 March 2022|||6,518|
||**NET BOOK VALUE**||||
||At 31 March 2022|||6,127|
||At 31 March 2021|||6,714|


Page 13 

continued... 


Child Safe Foundation 

Notes to the Financial Statements - continued for the Year Ended 31 March 2022 

## **13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|Prepayments<br>**14.**<br>**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>Social security and other taxes<br>Other creditors<br>Accrued expenses<br>**15.**<br>**MOVEMENT IN FUNDS**<br>At 1.4.21<br>£<br>**Unrestricted funds**<br>General fund<br>233,996<br>**Restricted funds**<br>Youth Endowment Fund<br>216,311<br>**TOTAL FUNDS**<br>450,307<br>Net movement in funds, included in the above are as follows:<br>Incoming<br>resources<br>£<br>**Unrestricted funds**<br>General fund<br>119,476<br>**Restricted funds**<br>Youth Endowment Fund<br>392,233<br>**TOTAL FUNDS**<br>511,709|31.3.22<br>£<br>-<br>31.3.22<br>£<br>14,293<br>672<br>-<br>14,965<br>Net<br>movement<br>in funds<br>£<br>104,023<br>45,971<br>149,994<br>Resources<br>expended<br>£<br>(15,453)<br>(346,262)<br>(361,715)|31.3.21<br>£<br>2,160<br>31.3.21<br>£<br>26,008<br>958<br>1,949<br>28,915<br>At<br>31.3.22<br>£<br>338,019<br>262,282<br>600,301<br>Movement<br>in funds<br>£<br>104,023<br>45,971<br>149,994|
|---|---|---|


Page 14 

continued... 


Child Safe Foundation 

Notes to the Financial Statements - continued for the Year Ended 31 March 2022 

## **15. MOVEMENT IN FUNDS - continued** 

## **Comparatives for movement in funds** 

|||Net||
|---|---|---|---|
|||movement|At|
||At 1.4.20|<br>in funds|31.3.21|
||£|£|£|
|**Unrestricted funds**||||
|General fund|178,081|55,915|233,996|
|**Restricted funds**||||
|Youth Endowment Fund|137,182|79,129|216,311|
|**TOTAL FUNDS**|315,263|135,044|450,307|
|Comparative net movement in funds, included in the above are as||follows:||
||Incoming|<br>Resources|Movement|
||resources|<br>expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|72,205|(16,290)|55,915|
|**Restricted funds**||||
|Youth Endowment Fund|411,976|(332,847)|79,129|
|**TOTAL FUNDS**|484,181|(349,137)|135,044|
|A current year 12 months and prior year 12 months combined position is as follows:||||
|||Net||
|||movement|At|
||At 1.4.20|<br>in funds|31.3.22|
||£|£|£|
|**Unrestricted funds**||||
|General fund|178,081|159,938|338,019|
|**Restricted funds**||||
|Youth Endowment Fund|137,182|125,100|262,282|
|**TOTAL FUNDS**|315,263|285,038|600,301|


Page 15 

continued... 


Child Safe Foundation 

Notes to the Financial Statements - continued for the Year Ended 31 March 2022 

## **15. MOVEMENT IN FUNDS - continued** 

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: 

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Youth Endowment Fund<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>191,681<br>804,209<br>995,890|Resources<br>expended<br>£<br>(31,743)<br>(679,109)<br>(710,852)|Movement<br>in funds<br>£<br>159,938<br>125,100<br>285,038|
|---|---|---|---|


## **16. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 31 March 2022. 

Page 16 


## Child Safe Foundation 

|Detailed Statement of Financial Activities<br>for the Year Ended 31 March 2022<br>**INCOME AND ENDOWMENTS**<br>**Donations and legacies**<br>Donations<br>**Other trading activities**<br>Commissioned work<br>Commission<br>Apprenticeship incentive<br>**Charitable activities**<br>YEF<br>Grants<br>**Total incoming resources**<br>**EXPENDITURE**<br>**Raising donations and legacies**<br>Fund raising expenses<br>**Other trading activities**<br>Programme expenses<br>**Charitable activities**<br>Wages<br>Social security<br>Pensions<br>Rent<br>Rates and water<br>Insurance<br>Light and heat<br>Telephone<br>Postage and stationery<br>Advertising<br>Sundries<br>Consultancy<br>Accountancy<br>Carried forward|31.3.22<br>£<br>108,447<br>10,029<br>18<br>-<br>10,047<br>390,000<br>3,215<br>393,215<br>511,709<br>3<br>7,464<br>258,341<br>20,262<br>2,638<br>48<br>342<br>755<br>4,394<br>574<br>1,666<br>2,160<br>139<br>43,796<br>5,040<br>340,155|31.3.21<br>£<br>65,205<br>-<br>11<br>500<br>511<br>380,000<br>38,465<br>418,465<br>484,181<br>1<br>10,455<br>241,096<br>17,355<br>3,795<br>-<br>-<br>691<br>3,873<br>540<br>2,021<br>6<br>473<br>43,200<br>-<br>313,050|
|---|---|---|


This page does not form part of the statutory financial statements 

Page 17 


## Child Safe Foundation 

|Detailed Statement of Financial Activities<br>for the Year Ended 31 March 2022<br>**Charitable activities**<br>Brought forward<br>Professional fees<br>Counselling<br>Website IT and computer costs<br>Subscriptions<br>Travel<br>Cleaning<br>Staff Training<br>Repairs and renewals<br>Uniforms<br>Staff welfare<br>Computer equipment<br>**Support costs**<br>**Finance**<br>Bank charges<br>Interest paid<br>Total resources expended<br>**Net income**|31.3.22<br>£<br>340,155<br>204<br>915<br>1,350<br>66<br>1,365<br>582<br>4,391<br>2,981<br>-<br>470<br>1,351<br>353,830<br>130<br>288<br>418<br>361,715<br>149,994|31.3.21<br>£<br>313,050<br>300<br>2,475<br>9,022<br>361<br>592<br>488<br>6,050<br>747<br>2,253<br>-<br>2,971<br>338,309<br>84<br>288<br>372<br>349,137<br>135,044|
|---|---|---|


This page does not form part of the statutory financial statements 

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