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2022-12-31-accounts

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THE FATHERS' DEVELOPMENT FOUNDATION (A Charitable Incorporated Organisation)

TRUSTEES’ REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

CHARITY NUMBER: 1169657

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THE FATHERS' DEVELOPMENT FOUNDATION

(A Charitable Incorporated Organisation)

REPORT AND ACCOUNTS

CONTENTS

Page
Trustees’ Annual Report 2 – 5
Independent Examiner’s Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Accounts 9 - 13

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THE FATHERS' DEVELOPMENT FOUNDATION

(A Charitable Incorporated Organisation)

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

The trustees are pleased to present their annual report together with the financial statements of the charity for the year ended 31 December 2022.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Constitution, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) 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).

OUR PURPOSE AND ACTIVITIES

The objects of the charity are to preserve and protect the mental health of parents particularly, but not exclusively, of fathers, and to promote and protect the good health both physical and mental of children in the UK and overseas, by, but not limited to:

Achievements and Performance

2022 saw the beginning of a new chapter for the Fathers’ Development Foundation. A grant was secured from the Avast Foundation that will see the hiring of an Interim CEO and the development of a mobile application for expectant and new fathers. The Interim CEO will be brought in to secure the position of the Fathers’ Development Foundation through a review of documentation and securing further funding. The application will deliver high-quality and timely information to fathers supporting them as fathers, supporting the health development of their infants and children, and supporting their partners. The application is being developed with the input of Future Men, a charity that provides antenatal support to expectant fathers.

Public benefit statement

As an agency our public benefits are varied. We will use our knowledge and experience to help fathers themselves, their families and those who work with them. Our theory of change represents our best understanding of how engagement and learning can enable change as well as how progress towards outcomes might be measured.

In shaping our objectives for the future and planning our activities, the trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘public benefit: running a charity (PD2). The trustees are satisfied that the activities of the charity will demonstrate the public benefit identified in the charity’s objects.

FINANCIAL REVIEW

The Statement of Financial Activities showed net surplus of £46,912 (2021 – net deficit of £1,046) for the year and reserves stand at £50,105 (2021 - £3,193). The financial position at the year revealed by the Balance Sheet, shows net current assets or working capital of £50,105 (2021 – £3,193).

Principal funding sources

We are seeking funding from charitable trusts and foundations to continue the work of the charity.

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THE FATHERS' DEVELOPMENT FOUNDATION

(A Charitable Incorporated Organisation)

TRUSTEES’ ANNUAL REPORT (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2022

Investment powers and policy

The Board of Trustees have decided that at present, funds should be retained in Banks and Building Societies. Any change in such banking arrangements should be agreed by the Board of Trustees. As far as possible, funds will be retained in accounts bearing the best interest rates at that time.

Reserves policy

We will require an appropriate level of reserves in order to operative effectively. The level will be set with regard to our aims, needs and objectives and the risks we face, as we move forward with our key organisational goals.

At 31 December 2022 accounts showed reserves of £50,105 (2021 - £3,193), of which £50,000 (2021 - £3,193) was restricted and £105 (2021 - £Nil) was unrestricted. Unrestricted funds not designated or invested in tangible fixed assets held by the charity are £105 (2021: £nil). The Board of Trustees consider this level adequate for the current year, as we have no ongoing unrestricted expenditure, and will consider and review these levels as funding is secured and as the charity develops.

FUTURE PLANS AND DEVELOPMENTS

In the coming year our key focus will be to continue to enable us to:

Our future charitable activities will be delivered through time bound projects funded by grants and contracts. We will adopt a flexible charitable spend model to match our expenditure to these income streams allowing us to adjust the shape of our expenditure to minimise our risk of exposure to unfunded liabilities and to maximise our impact by being responsive to changing needs.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Fathers’ Development Foundation is a Charitable Incorporated Organisation (CIO) registered on 13 October 2016; Charity registration number 1169657. The liability of the members is limited to such amount (but no more than £10) as may be required for payment of the debts and liabilities of the CIO contracted before that person or organisation ceases to be a member, for payment of the costs, charges and expenses of winding up, and for adjustment of the rights of the contributing members among themselves.

Recruitment and appointment of Trustees

New trustees will be elected by existing trustees to address key areas and skill gaps identified. Trustee posts will be advertised through an open process. Under the requirements of the Constitution one third of Trustees must retire by rotation every year and are eligible to put themselves forward for reappointment that same year.

The Trustees in office in the year are set out on page 4. The trustees are also members of the charity. The trustees have no beneficial interest in the charity other than as members. The Board has unlimited investment powers.

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THE FATHERS' DEVELOPMENT FOUNDATION

(A Charitable Incorporated Organisation)

TRUSTEES’ ANNUAL REPORT (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2022

Trustee induction and training

All new Board of Trustee members receive an induction on joining the Board.

Organisation

The governance of the charity is undertaken by a Board of Trustees that meets quarterly and is responsible for overseeing the strategic direction and resulting policy of the charity. The Board members bring expertise from a variety of professional backgrounds and have access to advice on the progress of the work.

The Trustees met during the year to monitor progress in establishing the work of the charity, oversee financial and risk management and measure progress in development of the membership and its associated work. The Board’s governance is supported by an Advisory Panel, APPG and the wider membership.

The role of Director remains vacant until such time as we have funding secured.

Related parties

During the year there were no related party transactions.

Pay policy for senior management staff

Senior management staff pay will be set with reference to market rates for similar roles within similar sized charities in the sector and reviewed and approved by the Chair of the Board.

Risk management

The Board of Trustees have a risk management strategy that incorporates:

REFERENCE AND ADMINISTRATIVE DETAILS

Charity Number: 1169657

Trustees: Shane Ryan - Chair Alison Hadley (Resigned on 12 October 2022) Yansie Rolston Lalita Taylor Jonathan Rallings Mary Gibson (Resigned on 8 August 2022)

Principal Address: 167 Hospital Bridge Road, Twickenham, TW2 6LE

Independent Examiner: Samir Shah, Ramon Lee Ltd, 93 Tabernacle Street, London EC2A 4BA

Bankers: CAF Bank, 25 Kings Hill Avenue, West Malling, Kent, ME19 4JQ

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THE FATHERS' DEVELOPMENT FOUNDATION

(A Charitable Incorporated Organisation)

TRUSTEES’ ANNUAL REPORT (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2022

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that 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 Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.

The trustees are responsible for the maintenance and integrity of the charity and the financial information included on the charity's website accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.

APPROVAL

This report was approved by the Board and signed on its behalf by:

………………………………………………………….

Shane Ryan Chair

Dated: 21 February 2024

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INDEPENDENT EXAMINER’S REPORT

TO THE TRUSTEES OF THE FATHERS' DEVELOPMENT FOUNDATION

I report to the trustees on my examination of the financial statements of The Fathers’ Development Foundation (the charity) for the year ended 31 December 2022.

This report is made solely to the charity's trustees, as a body, in accordance with the Charities Act 2011. 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 Independent Examination, for this report, or for the opinions I have formed.

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.

Samir Shah Ramon Lee Ltd Chartered Accountants 93 Tabernacle Street London EC2A 4BA

Dated: 21 February 2024

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THE FATHERS' DEVELOPMENT FOUNDATION

(A Charitable Incorporated Organisation)

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2022

SUMMARY INCOME AND EXPENDITURE ACCOUNT

Notes
Income
Grants and donations
2
Investment income
3
Total income
Expenditure
Expenditure on charitable activities
4
Total expenditure
Net income/(expenditure) and Net
movement in funds for the year
Transfer of Fund
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds
£
-
49
49
-
-
49
56
-
105		 Restricted
Total
Total
Funds
2022
2021
£
£
£
50,000
50,000
-
-
49
-
50,000
50,049
-
3,137
3,137
1,046
3,137
3,137
1,046
46,863
46,912
(1,046)
(56)
-
-
3,193
3,193
4,239
50,000
50,105
3,193

CONTINUING OPERATIONS

None of the charity’s activities were acquired or discontinued during the above financial years.

TOTAL RECOGNISED GAINS AND LOSSES

The charity has no recognized gains or losses other than the above movement in funds for the above financial years.

The notes on pages 9 to 13 form part of these accounts.

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THE FATHERS' DEVELOPMENT FOUNDATION

(A Charitable Incorporated Organisation)

BALANCE SHEET AS AT 31 DECEMBER 2022

Notes
Current assets
Cash at bank and in hand
Liabilities
Creditors falling due within one year
7
Net current assets
Net assets
The funds of the charity
Unrestricted Funds
8
Restricted Funds
8
Total charity funds		 2022
2021
£
£
£
£
51,305
3,593
51,305
3,593
(1,200)
(400)
50,105
3,193
50,105
3,193
105
-
50,000
3,193
50,105
3,193

These accounts were approved by the Board of Trustees on 21 February 2024 and were signed on its behalf by:

…………………………………………………………. Shane Ryan Chair

The notes on pages 9 to 13 form part of these accounts.

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THE FATHERS' DEVELOPMENT FOUNDATION

(A Charitable Incorporated Organisation)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

1. ACCOUNTING POLICIES

1.1 Basis of preparation of accounts

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 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 Preparation of accounts on a going concern basis

The charity’s Financial Statements show net income of £46,912 (2021: deficit of £1,046) for the year and free reserves of £105 (2021: £Nil). With regard to planned activities the trustees are of the view that these results have secured the immediate future of the charity for the next 12 to 18 months and on this basis the charity is a going concern.

1.3

Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and amount can be measured reliably.

1.4 Volunteers and donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), time contributed by volunteers is not recognised. There were no volunteer contributions (other than Trustees) during the year.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the year of receipt. No such donations were received during the year.

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THE FATHERS' DEVELOPMENT FOUNDATION

(A Charitable Incorporated Organisation)

NOTES TO THE ACCOUNTS (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2022

1.5 Expenditure recognition and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

1.6 Allocation of support costs

Support costs relate to those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance and administration, and governance costs which support the charity’s programmes and activities.

1.7 Funds structure

The general fund comprises those monies, which may be used toward meeting the charitable objectives of the organisation at the discretion of the Board.

The restricted funds are monies raised for, and their use restricted to, a specific purpose or donations subject to donor imposed conditions.

1.8 Cash at bank and in hand

Cash at bank and in hand includes cash and short term cash deposits.

1.9 Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

1.10 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.

1.11 Cash flow statement

The charity qualifies as a small charity and advantage has been taken of the exemption provided by Charity SORP (FRS 102), not to prepare a cash flow statement.

1.12 Taxation

The charity is a registered charity and, therefore, is not liable for Income Tax or Corporation Tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities.

1.13 Judgement and key sources of estimation uncertainty

In the application of the charity’s accounting policies, the charity is required to make judgments, 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.

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THE FATHERS' DEVELOPMENT FOUNDATION

(A Charitable Incorporated Organisation)

NOTES TO THE ACCOUNTS (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2022

2. Donation and Legacies

Stichting Avast
Investment Income
Investment Income		 Unrestricted
Funds
£
-
-
Unrestricted
Funds
£
49
49		 Restricted
Funds
£
50,000
50,000
Restricted
Funds
£
-
-		 Total
2022
Total
2021
£
£
50,000
-
50,000
-
Total
2022
Total
2021
£
£
49
-
49
-

3. Investment Income

4. Costs of Charitable Activities

Professional costs
Website costs
Support costs (Note 5)
Governance costs (Note 5)		 Projects
£
1,600
250
87
1,200
3,137		 Total
2022
Total
2021
£
£
1,600
-
250
550
87
96
1,200
400
3,137
1,046

Of the £3,137 expenditure in 2022 (2021 - £1,046), £3,137 was charged to restricted funds (2021 - £1,046).

5. Support & Governance Costs

The charity initially identifies the costs of its support functions. It then identifies those costs which relate to the governance function. Governance costs and other support costs are apportioned separately between charity’s key activity undertaken (see note 4) in the year. All the general support and governance costs have been apportioned to the charitable activities on the basis of direct costs allocated to each activity.

Legal & Professional costs
Independent Examiner's Fees
Sundry Expenses		 General
Support
£
-
-
87
87		 Governance
Function
£
-
1,200
-
1,200		 Total
2022
Total
2021
£
£
-
400
1,200
-
87
96
1,287
496

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THE FATHERS' DEVELOPMENT FOUNDATION

(A Charitable Incorporated Organisation)

NOTES TO THE ACCOUNTS (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2022

6.

Net movement in funds is shown after charging:
Independent examiner's fees		 2022
2021
£
£
1,200
-

7. ANALYSIS OF STAFF COSTS, TRUSTEES REMUNERATION AND EXPENSES, AND COST OF KEY MANAGEMENT PERSONNEL

No staff were employed during the year and the preceding year.

None of the trustees received any remuneration during the year (2021 - £nil). None of the trustees received reimbursed office expenses during the year (2021 - £nil).

The key management personnel of the charity comprise the Board of Trustees. The trustees were not employed or paid fees by the charity.

8. Creditors

Accruals 2022
2021
£
£
1,200
400
1,200
400

9. Movement in Funds

Restricted funds:
Stichting Avast
Esmée Fairbairn Foundation
Total Restricted Funds
Unrestricted funds:
Total unrestricted funds
Total funds		 Balance
at 01.01.22
£
-
3,193
3,193
-
-
3,193		 Incoming
Resources
£
50,000
-
50,000
49
49
50,049		 Outgoing
Balance
Resources
at 31.12.22
£
£
-
50,000
3,137
56
-
3,137
56
50,000
-
(56)
105
-
(56)
105
3,137
-
50,105
Transfer

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THE FATHERS' DEVELOPMENT FOUNDATION

(A Charitable Incorporated Organisation)

NOTES TO THE ACCOUNTS (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2022

9. Movement in Funds(Continued)

Movement in Funds Previous Year

Restricted funds:
Esmée Fairbairn Foundation
Total Restricted Funds
Unrestricted funds:
Total unrestricted funds
Total funds		 Balance
at 01.01.21
£
4,239
4,239
-
4,239		 Incoming
Resources
£
-
-
-
-		 Outgoing
Balance
Resources
at 31.12.21
£
£
1,046
3,193
1,046
-
3,193
-
-
-
1,046
-
3,193
Transfer

General funds: General fund represents funds available to spend at the discretion of the Trustees.

Restricted funds: Represent a grant from Stichting Avast and Esmee Fairbairn given to support the organisation to develop a clear theory of change.

10. Analysis of fund balances between net assets

Net current assets Unrestricted
funds
105
105		 Restricted
Total
funds
2022
£
50,000
50,105
50,000
50,105

Analysis of fund balances between net assets for the previous year was as follows:

Net current assets Unrestricted
funds
-
-		 Restricted
Total
funds
2021
£
3,193
3,193
3,193
3,193

11. Related party transactions

No related party transactions took place in the year and the preceding year.

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