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2021-03-31-accounts

(Limited by Guarantee)

Company Registration Number: 09703298 Charity Registration Number: 1170310

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

Pause Creating Space for Change Report of the Board of Trustees 31 March 2021

Structure, governance and management

Reference and Administrative Details

Charity Number: 1170310 Company Number: 9703298 Principal office: 209-211 City Road, London EC1V 1JN

Directors and Trustees

The Directors of the charity are its Trustees for the purposes of charity law and throughout this report are collectively referred to as the Trustees.

The Trustees during the year were: Nat Sloane (Chair) Almudena Lara (Vice Chair) Philippa Hill (Treasurer & Chair of Finance Committee) Katherine Gieve (Chair of Practice Committee) Aideen Lee (Chair of Development Committee) Paul Moffat Ian Thomas Khatun Sapnara (appointed on 23 Nov 2020) Vicki Nash (appointed on 23 Nov 2020) Nimal Jude (appointed on 23 Nov 2020)

Senior Staff

Chief Executive: Jules Hillier Director of Business Development: Kate Tilley Director of Communications and Influencing: Clare Laxton Director of Practice and Learning: Ellen Marks

Professional Advisors

Solicitors Auditors Bankers Insurance Brokers K&L Gates RussellMoore Kingston Lloyds Bank PIB Insurance One New Cooke Smith LLP 25 Gresham Brokers Change 2 Putney Hill Devonshire Street Southgate House London London House London Southgate Street EC4M 8AF SW15 6AB 60 Goswell Road EC2V 7HN Gloucester GL1 London EC1M 1UB 7AD

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Pause Creating Space for Change Report of the Board of Trustees 31 March 2021

Objectives and Activities

Purpose

Pause’s objective, as defined in our governing document, is “ for the public benefit, to prevent and relieve the suffering and hardship of children and families in need, particularly but not exclusively in circumstances where a child is at risk of being removed from the parents’ care by order of the courts due to risk of significant harm.

To do so in particular, but not exclusively, through supporting the provision of a therapeutic relationship with a skilled practitioner providing advice, counselling and intense support to those who have experienced, or are at risk of repeatedly having, their children taken into care and by facilitating constructive relationships with those within their system including partners, family and professionals.”

In practice, Pause works with women who have experienced or are at risk of having children removed from their care. We offer an intensive, trauma-informed model of support to women. Since 2013, we have reached around 2,300 women who have had over 7,100 children removed from their care.

This year, Pause launched its new five-year strategy, vision and mission. We believe that children have the right to a safe, secure and loving home and when that can’t happen, they sometimes need to be removed into care. A key part of our vision for our 2020 to 2025 strategy is to make sure that women who experience or are at risk of the removal of children into care are given the best possible support, so that it never happens more than once.

In order to work towards achieving this, we will focus on four strategic priorities:

This report covers the 2020/21 financial year.

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Pause Creating Space for Change Report of the Board of Trustees 31 March 2021

Activities

Pause Practices

Pause delivers an intensive, relationship-based programme to women who have usually had two or more children removed from their care. This work is delivered in partnership with local authorities or third sector organisations that host Pause Practices and work within the Pause Framework. During 2020/21, the work of Pause Practices across the UK was affected by the global COVID-19 pandemic. Though Practices were able to keep connected with women, face-to-face work and group work were suspended and women were instead supported in other ways.

During 2020/21, Pause had 31 Practices across the UK. We saw the opening of eight new standalone Pause Practices in Bradford, Croydon, Durham, Northamptonshire, Oxfordshire, Somerset, Southampton, Worcestershire, as well as five Practices covering regions – two in the North East reaching six local authorities, two in the North West reaching four local authorities and one in Northern Ireland reaching three health and social care trust areas.

Sadly, we saw the closure of four Pause Practices in Bexley, Croydon, Slough and Wigan. These closures show how challenging the current funding landscape is. All these Practices could demonstrate both local need and evidence of impact, but local authorities are having to make tough decisions about which non-statutory services they can continue in the face of budget cuts and COVID-19 recovery.

The income shown in these financial statements represents only those funds that were received or receivable directly by Pause and over which Pause has financial control. Most Pause Practices will also benefit from other funding streams that do not come through Pause but are provided directly to the local delivery partner.

National support for Pause Practices

Pause provides a wide range of support for each Practice, particularly to develop excellent practice and the sharing of learning. Each Pause Practice is allocated an experienced National Practice Lead who works with the Practice to ensure their work is of high quality and meets the pledges outlined in the Pause Framework. The National Practice Leads facilitate the sharing of knowledge and experience across the Pause network, enhancing Pause’s role as a learning organisation. Their role is also to ensure model fidelity and quality assurance.

Practices are supported by the Business Development team, both through the development and delivery of new Practices, and by enabling Practices to define and report the impact of their work and to secure future funding and longevity. Practices are also supported by a Communications and Influencing team, which delivers a range of external and internal communications, leads the Getting Involved participation programme, ensures Pause hears women’s voices and experiences and supports them through the Next Steps work. The team also looks to influence policy and practice across the UK.

Pause Creating Space for Change trustee annual report and accounts 2020/21

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Pause Creating Space for Change Report of the Board of Trustees 31 March 2021

Achievements and Performance

Making a difference through Practice

At the end of the financial year 2020/21, Pause Practices were working with 630 women (424 women who were on the Pause programme and 206 women who were in the engagement phase). The 424 women on the programme have had a total of 1,267 children removed from their care - an average of 3 children removed per woman. During this financial year 223 women completed the programme. Amongst the women who completed the programme in 2020/21:

The women who work with Pause have faced many challenges in life, leading to complex trauma. They are likely to have experienced a combination of difficulties including domestic abuse, drug and alcohol use, mental ill health and insecure housing. Measuring their achievements can be subjective; the priorities are set by the women themselves and for some, simple changes will make a huge difference. Pause collects a range of data – some from women, some from Practitioners – to assist in understanding and evaluating the impact of the work.

A key tool designed to capture this is the Pause Progress tool, which identifies areas of a woman’s life for her to score herself against at set intervals in the programme. For women completing the Pause Programme during 2020/21[2] , significant progress was achieved in all areas as outlined in Figure one.

Figure one: Progress scores 2020/21

----- Start of picture text -----
Fun and happiness
Relationship with… 9 Drugs and alcohol
7
5
Learning and work Domestic abuse
3
1
Self-esteem Housing
Recovery from loss Money
Emotional well-…
Month 0-3 Month 6 Month 12 Month 18
----- End of picture text -----

2 Aggregate scores from 220 women who completed the programme between 01/04/20 - 30/03/21 and completed Progress tools. Sample sizes vary at each measurement point, ranging from an average of 185 responses at baseline to 112 at month 18.

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Pause Creating Space for Change Report of the Board of Trustees 31 March 2021

Pause also measures the psychological distress of women using standardised CORE-10 questions, a monitoring tool with items covering anxiety, depression, trauma, functioning and risk to self. Figure two below illustrates a significant reduction in severe psychological distress, from 24% of Pause women at baseline (0-3 months into the programme) to 9% at final (18 months into the programme).

Figure two: Levels of psychological distress[3]

----- Start of picture text -----
100%
9%
18%
24%
80%
52%
60%
51%
56%
40%
20% 39%
30%
20%
0%
Baseline Midpoint Final
Healthy/low level % Mild/Moderate % Severe %
----- End of picture text -----

There is also a strong positive change in average life satisfaction and feeling that the things done in life are worthwhile, both of which are personal well-being questions from the Office of National Statistics and have a scale from 0-10. Women have moved significantly closer to the UK average for both measures during their time with Pause, as demonstrated in Figure three.

3 Aggregate data from 169 women who completed the programme between 01/04/20 - 30/03/21 and completed assessments. Sample sizes range from 139 at baseline to 105 at final.

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Pause Creating Space for Change Report of the Board of Trustees 31 March 2021

Figure three: Measures of life satisfaction and worthwhileness

----- Start of picture text -----
10
9
UK average worthwhileness: 7.9
8
7.0
7 6.6
UK average life satisfaction: 7.7
6 5.5 5.7
5.2
5 4.5
4
3
2
1
0
Baseline Midpoint Final
Life satisfaction Worthwhileness
----- End of picture text -----

Influencing system change

At Pause, we want to make sure that women who experience or are at risk of the removal of children into care are given the best possible support so that it never happens more than once and we have a strategic commitment to influencing systems, policy and practice to this end. This is new work for Pause and during the year we started building the foundations for our influencing work by asking women we work with and Pause Practices what their influencing priorities were.

We published a report on relationships with children which was a key priority for women and Practices. We also launched Pause and Listen, a podcast from Pause, to start to raise awareness and influence change. We developed plans for influencing work next year and aim to continue our focus on relationships with children and ensure we influence the upcoming Care Review of children’s social care in England.

Training and development

Pause provides a wide range of training and development for Practice teams and national staff. In 2020/2021, we held 77 online learning events for Pause Practices across the UK. Pause also held its national staff conference online in October 2020 and welcomed 168 delegates from across the Pause network. Next year, we will be implementing further professional development opportunities for Pause people, beginning with a bespoke Leadership development course to support new and emerging leaders across the network, alongside strengthening our anti-racism training plan supported by experts and members of the Black and brown community within Pause.

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Pause Creating Space for Change Report of the Board of Trustees 31 March 2021

Learning from women’s experience

In 2020/21, we prioritised involving women in the work we do and moving to online involvement, which really boosted the number of women we could reach. We supported 368 women to take part in Getting Involved activities, at which they had the opportunity to influence Pause and what we do and to stay connected. These activities included:

Next steps

An additional 165 women who had successfully completed the Pause Programme signed up for a Next Steps service (called Moving Forward in Northern Ireland) in 2020/21, taking the total to 490. Over the year, 311 of them were in touch with their Practices for graduate support, mostly by telephone and text. We recruited four Next Steps Practitioners across the network to test the impact that dedicated roles could have for women and for Practices. We also recruited a Peer Support Officer to work across our London Practices, and one Peer Support Worker in a Practice. Three quarters of women told us that Next Steps had been valuable to them and that they were able to maintain improvements in their well-being and life-satisfaction after completing the Programme.

This year, we have built on the work we did last year reviewing our Next Steps offer to women as they move on from the Pause Programme. We now know that 73% of women access some form of Next Steps support once they have graduated from Pause. We have also co-designed with women three peer support pilots and one Peer Support worker is in post in a Pause Practice. Next year, we hope to put more Next Steps Practitioners in post across the Pause network and to expand our Next Steps offer to include more peer support training for women.

A healthy, happy national team

This year, due to COVID-19, the Pause national team mostly worked from home. It was important during this difficult time to model the work we do with women, for each other. This meant keeping each other in mind, being compassionate with one another and ourselves, and focusing on individual well-being and relationships.

We supported colleagues to purchase equipment that would make home-working more comfortable and effective, and we enabled everyone to keep in touch with one another

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Pause Creating Space for Change Report of the Board of Trustees 31 March 2021

through group “huddles” at lunchtime, encouraging people to send things to each other at home and offering weekly Zoom quizzes and yoga sessions. Small budgets were allocated to sending teams treats or small gifts to ensure they knew that even when not working together face-to-face, they were kept in mind.

We encouraged people to use the Flexible Working policy to ensure that their work fitted around their new home life and supported their mental health. We engaged more external support, including clinical supervision. The Pause Trustees offered a monthly Rest and Recharge Day, during which no one was expected to work and everyone was expected to take time for themselves. When we were able to, we re-opened the office with clear protocols to allow those who wished to work there to do so safely. Our staff survey this year showed that the national team appreciated and welcomed the support we offered during COVID-19.

This year we also trialled a new method of recruitment, to reduce unconscious bias, and started an Anti-Racism group and peer support network for people from Black and brown communities.

Plans for future periods

Following a year of major growth for Pause and the challenges we are seeing in Local Authorities having to respond financially to the impact of Covid 19, 2021/22 will see a focus on preserving Pause’s existing footprint and making sure funding for services is secure. This focus on Practice sustainability will include investment in establishing the evidence base to demonstrate the personal, social and financial impact of the Pause programme. Following a strong start in 2020/21, Pause will continue to build its capacity and capability to influence practice, policy and systems at both local and national level. Drawing on the experiences of women on the Pause programme and insight from Practitioners, Pause will identify those areas in which we believe we can make the greatest difference in pursuing our ambition of removals never happening more than once.

We will build on the growth of our Getting Involved programme and increase opportunities for women to influence our structures and work. We will particularly focus on how women can take part in peer engagement and build this work and consider how we can better involve women in the governance of Pause and with our trustee board. We will draw on the lessons from our review of the Next Steps programme to consider how best to support women who have completed the core Pause programme.

Following recruitment of a team and two Practices going live in 2020/2021 Pause will deliver services directly in the Liverpool City Region and will learn from our experience of this work to consider future opportunities for the employment of frontline teams. We will continue to aim to be an excellent employer, determined to ensure a happy, healthy workplace despite the challenges of the pandemic.

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Pause Creating Space for Change Report of the Board of Trustees 31 March 2021

Financial Review

Financial position

During the period, Pause received income of £4,176,850, of which £3,685,375 was from the Department for Education Innovation Fund. Pause incurred £4,983,328 of expenditure of which £2,962,843 relates to the Department of Education Innovation Fund (a further £722,532 of expenditure was carried forward from the DfE grant into 2021/22 specifically relating to the Liverpool City Region) and £649,959 of expenditure relating to the National Lottery Community Fund to enable Pause to expand into Scotland and Northern Ireland, develop our Getting Involved work, develop our Next Steps offer, and evaluate these three strands of work.

Risks and uncertainties

Pause has a risk register which is reviewed by the Trustees on a regular basis. The Risk Register has four sections: Financial, Operational, External and Governance. The Risk and Finance Committee has oversight of all strategic organisational risk and reviews the full Risk Register at every meeting. The board of trustees is given a report on current issues affecting the risk register at each meeting.

During the period of reporting, the key risks considered by the Trustees related to:

Although the Pause financial position is stable for at least the next 12 months, it is important to understand the longer-term financial risk faced by Pause if local areas are no longer in a position to support Pause Practices. The Trustees and Risk and Finance Committee regularly review this risk and keep a focus on income generation and projected cash flows.

It continues to be vital to monitor Practices and collect data that will provide assurance of quality and fidelity to the model. As Pause grows and as local areas understand more about Practice, some may want to deliver more in-house. If this happens, there is a risk that in

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Pause Creating Space for Change Report of the Board of Trustees 31 March 2021

some places the model could be diluted and less effective. Pause works with local authorities to spread learning, support wider changes to the way they work with vulnerable groups and improve their understanding of the group of women with whom Pause works in order to mitigate this.

Reserves policy

The purpose of the General Fund Policy for Pause (the Reserves policy) is to ensure the stability of the mission, programmes, employment and ongoing operations of the organisation.

The General Fund (the Reserves) is intended to provide an internal source of funds for situations such as a sudden increase in expenses, one-time unbudgeted expenses, unanticipated loss in funding or uninsured losses. The Reserves may also be used for onetime, non-recurring expenses that will build long-term capacity, such as staff development, research and development, or investment in infrastructure.

Reserves are not intended to replace a permanent loss of funds or eliminate an ongoing budget gap. It is the intention of Pause for Reserves to be used and replenished within a reasonably short period of time.

The target minimum Reserve during the year was the equivalent of three months of operating costs. In 2021/22, this equated to £609,106, a figure which includes £225,785 of costs currently covered by restricted funds. In May 2021 the board reviewed the reserves policy and agreed to add an additional amount that incorporated any contracts and ongoing costs. It was agreed as a result that it would be prudent to include an additional £200,000 for these purposes, making a minimum reserve of £800,000 for 2021/2022.

The level of free reserves as at the 31 March 2021 of £1,323,667 exceeded the minimum reserve target. In May 2021, the trustees met to discuss whether some of the reserve should be delegated to support work to develop new services and support the sustainability of Practice. To this end, the Trustees designated just over £600,000 of funds for use over the next three years to projects in these areas.

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Pause Creating Space for Change Report of the Board of Trustees 31 March 2021

Structure, Governance and Management

Structure

Pause is a company limited by guarantee and a registered charity governed by a memorandum and articles of association. The usual service model is that through formal arrangements with delivery partners, often local authorities but also sometimes other voluntary sector bodies, Pause delivers Pause Practices. Delivery partners must sign a Practice Agreement committing them to working within the Pause Framework. Pause employs a national team, led by the Chief Executive who reports to the Board of Trustees.

In 2020/21, Pause undertook the direct delivery of two Practices in the Liverpool City Region. This is the first time Pause has employed Practice teams directly, rather than through a delivery partner. To support this development, we have developed a specific governance structure to focus on the direct delivery of services.

Governance

Nat Sloane has been Chair of Pause since February 2019. The Board meets at least four times per year. The Board has three committees which focus on key aspects of performance and make recommendations to the main board. These are the Practice Committee, the Risk and Finance Committee and the Development Committee. These committees are each chaired by a Trustee and also meet at least four times each year. A sub-committee of the Practice Committee has been set up to attend to the governance of those Practices directly delivered by Pause.

Trustees carry out a skills audit on an annual basis and use the results to identify key gaps. Once this is done, if necessary, a search is undertaken for appropriate Trustees to fill any gaps. The Board appoints Trustees directly.

New Trustees undertake a tailored induction programme intended to give them an understanding of the role of Trustee, the work of the organisation and any particular information appropriate for their specific role. Throughout the year, when possible, Trustees are given opportunities to visit Practices and meet with staff and beneficiaries outside the usual governance calendar.

Management

The Board of Trustees delegates operational management of the charity to the Chief Executive with a scheme of delegation outlined in the governance policies. The Pause Leadership Team consists of the Chief Executive, the Director of Practice and Learning, the Director of Business Development and the Director of Communications and Influencing and each leads a team of staff.

Pay is set for Pause staff through a process of benchmarking against other organisations and within the organisation. The Board considers staff pay on an annual basis.

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Pause Creating Space for Change Report of the Board of Trustees 31 March 2021

Statement of Trustees’ responsibilities

The Trustees (who are also directors of Pause Creating Space for Change for the purposes of company law) 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) including FRS 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’.

Company law requires Trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy, at any time, the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the Trustees are aware:

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. This report has been prepared in accordance with the special provisions of Section 381 of the Companies Act 2006 relating to small companies.

Moore Kingston Smith LLP were appointed auditor in accordance with section 485 of the Companies Act 2006. A resolution proposing that they be re-appointed will be put at a General Meeting.

By order of the Board of Trustees N Sloane (Chair) 22 November 2021

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Independent Auditor’s Report to the Members of Pause Creating Space for Change

Opinion

We have audited the financial statements of Pause Creating Space for Change (‘the company’) for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for

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Independent Auditor’s Report to the Members of Pause Creating Space for Change

the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

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Independent Auditor’s Report to the Members of Pause Creating Space for Change

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s Responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

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Independent Auditor’s Report to the Members of Pause Creating Space for Change

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the charitable company.

Our approach was as follows:

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Independent Auditor’s Report to the Members of Pause Creating Space for Change

There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to any party other than the charitable company and charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

22 November 2021

Luke Holt (Senior Statutory Auditor) for and on behalf of Moore Kingston Smith LLP, Statutory Auditor Devonshire House 60 Goswell Road London EC1M 7AD

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Pause Creating Space for Change Statement of Financial Activities (Incorporating the income and expenditure account) for the year ended 31 March 2021

Note
Income from:
Grants/Donations
2
Charitable activities:
Total Income
Expenditure on:
Raising Funds
Charitable Activities
3
Total Expenditure
Net Income/Expenditure
Transfers between funds
Total funds brought forward
Total Funds Carried Forward		 Unrestricted
Funds
£
12,172
634,999		 Unrestricted
Funds
£
12,172
634,999		 Restricted
Funds
£
4,164,678
-		 Total
Funds For
the year
Ended
March
2021
£
4,176,850
634,999		 Total
Funds for
the year
Ended
March
2020
£
2,467,344
625,635
647,171
-
760,975		 4,164,678
-
4,222,353		 4,811,849
-
4,983,328		 3,092,979
-
2,235,071
760,975 4,222,353 4,983,328 2,235,071
(113,804)
-
1,437,471
1,323,667		 (57,675)
-
960,814
903,139		 (171,479)
-
2,398,285
2,226,806		 857,908
-
1,540,377
2,398,285

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Pause Creating Space for Change Balance Sheet 31 March 2021

Note
Current assets
Debtors:
7
Cash at bank and in hand
Creditors
8
Net Current Assets
Net assets
Capital and Reserves
Restricted funds
9
General funds
Total funds carried forward		 31 March 2021
31 March 2020
£
£
1,176,128
330,062
1,675,669
2,105,916
2,851,797
2,435,978
624,991
37,693
2,226,806
2,398,285
2,226,806
2,398,285

903,139
960,814
1,323,667
1,437,471
2,226,806
2,398,285

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

N Sloane (Chair) 22 November 2021

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Pause Creating Space for Change Cash Flow as at 31 March 2021

Statement of cash flows to 31 March 2021

Cash Flows from operating activities
Net cash provided by (used in) operating activities
Change in cash in the reporting period
Cash at the beginning of the reporting period
Cash at the end of the reporting period
Net income/(expenditure) for the reporting period (as per the
statement of financial activities)
Adjustments For:
(Increase )/decrease in debtors
Increase/(decrease in creditors)
Net cash provided by operating activities
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Cash and cash equivalents consists of:
Cash at bank and in hand		 Year ended
31 March
2021
Year ended
31 March
2020
£
£
(430,247)
888,471
(430,247)
888,471
2,105,916
1,217,445
1,675,669
2,105,916
(171,479)
857,908
(846,066)
104,400
587,298
(73,837)
(430,247)
888,471
2,105,916
1,217,445
1,675,669
2,105,916
1,675,699
2,105,916

Pause Creating Space for Change trustee annual report & accounts 2020/21

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Pause Creating Space for Change Notes to the accounts for the year ended 31 March 2021

1. Accounting Policies

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the 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 (FRS 102) (effective 1 January 2015). The Charity is a public benefit entity as defined by FRS 102.

Basis of Accounting

The financial statements are prepared under the historical cost convention and in accordance with applicable accounting standards. All incoming and outgoing resources are dealt with on the accruals basis, unless otherwise stated below. The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound.

Income

Voluntary income, including grants, is recognised in the period in which the charitable company is entitled to receipt, there is a probability of receipt and the amount can be measured reliably.

Income from charitable activities is recognised as earned.

Going Concern Basis

The Trustees have assessed whether the use of the going concern basis is appropriate and have concluded that there is a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties.

The trustees are confident that future funding streams will continue to provide funding for the charity in 2022-23, however at the date of approval of these financial statements these have not been confirmed in writing.

Accounting estimates and areas of judgement

The Trustees have considered the accounting policies adopted and no judgements were required that have a significant effect on the amounts recognised in the financial statements.

Expenditure Allocation

The directors have allocated staff costs on the basis of the amount of time spent by each member of staff in each area of activity of the charity.

Governance Costs

Governance costs relate to the direct costs associated with the constitutional and statutory requirements of the charitable company and include the costs of external audit, secretariat and other constitutional related costs.

Pension Scheme Arrangements

This scheme is with the People’s Pension and Pause contributes six percent employer contributions to all staff.

Funds

Unrestricted Funds – These are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.

Pause Creating Space for Change trustee annual report & accounts 2020/21

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Pause Creating Space for Change Notes to the accounts for the year ended 31 March 2021

Restricted Funds – These are funds which are to be used for specific purposes, as laid down by the donor.

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Pause Creating Space for Change Notes to the accounts for the year ended 31 March 2021

Judgements and Estimates

In application of the Charity’s accounting policies, the board is 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 underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

There are no estimates and assumptions which are believed to have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities in the current or prior period.

Financial Instruments

Debtors and creditors receivable or payable within one year of the reporting date are carried initially at their transaction price and subsequently at settlement value. Debtors and creditors that are receivable or payable in more than one year and not subject to a market rate of interest are measured at the present value of the expected future receipts or payment discounted at a market rate of interest.

Direct costs

These relate to costs directly supporting projects.

Allocation of Support Costs

Support costs are those costs which do not relate to a single activity. This includes salary costs. Support costs have been apportioned between National team costs and Practice costs on an appropriate basis. The analysis of support costs and the bases of apportionment applied are shown in note 3.

Cash and Cash Equivalents

Cash and cash equivalents include: cash at bank and in hand and short-term deposits with a maturity date of three months or less.

Employee Benefits

The costs of short-term employee benefits are recognised as a liability and an expense. The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised as an expense when demonstrably committed to terminate the employment of an employee or to provide termination benefit.

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Pause Creating Space for Change Notes to the accounts for the year ended 31 March 2021

2. Voluntary income

Donations
Department for Education
Gifts In Kind (Hackney Learning Trust Desk Space)
The National Lottery Community Fund
Unrestricted Income (included in Donations above)
Restricted Income (see Note 9)		 Year ended
31 March 2021
Year ended
31 March 2020
£
£
491,475
569,116
3,685,375
-
-
1,295,655
9,506
593,067
4,176,850
2,467,344
12,172
34,450
4,164,678
2,432,894
4,176,850
2,467,344

There are no un-fulfilled conditions attached to any of the government grant funding included above.

3. Charitable Activities

National team
Grants to Pause Practices
Governance Costs:
Auditors Fees
Trustee Expenses
Professional Indemnity Insurance
Unrestricted Expenditure
Restricted Expenditure(see Note 9)		 Direct Costs
Support Costs
Year ended
31 March
2021
Year ended
31 March
2020
£
£
£
£
649,217
778,620
1,427,837
1,309,711
3,082,728
462,384
3,545,112
911,096
9,102
-
9,102
10,428
-
-
-
2,589
1,277
-
1,277
1,247
3,742,324
1,241,004
4,983,328
2,235,071
274,553
486,422
760,975
35,994
3,467,771
754,582
4,222,353
2,199,077
3,742,324
1,241,004
4,983,328
2,235,071

Trustee travel expenditure

No Trustees were reimbursed for travel expenses during the year. (2020: Six Trustees at a cost of £2,589)

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Pause Creating Space for Change Notes to the accounts for the year ended 31 March 2021

4. Support Costs (allocated as per staff time)

4. Support Costs (allocated as per staff time)
Salary Costs
5. Staff Costs
Salaries
Social Security
Pensions
Temporary Staff
Recruitment Costs		 Year ended
31 March 2021
£
Year ended
31 March 2020
£
1,241,004
1,149,485
1,241,004
1,149,485
Year ended
31 March 2021
Year ended
31 March 2020
£
£
1,058,747
118,732
63,525
981,036
109,661
58,788
-
-
33,413
1,061
1,274,417
1,150,546

Remuneration over £60,000 during 2020/21

Three employees : £60,000-£69,999. (2020: three) One employee: £80,000-£89,999. (2020: one) Pension Costs for employee: £5,204 (2020: £5,127)

6. Staff Numbers

The average monthly head count was 22 staff (2020: 22 staff)

Executive
Practice & Learning
Communications
Business Development
 2021
2020
No.
No:
4
4
10 10
2 2
7 6
23 22

Key management personnel

In identifying ‘key management personnel’, Pause recognises a large number of roles that contribute to the successful development of a new and changing organisation. Quality of practice and fidelity to the Pause model are essential aspects of the Pause Programme and we have included roles that have the most regular and closest contact with Pause Practices in calculating the cost of Key Management Personnel. Roles included in this period are:

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Pause Creating Space for Change Notes to the accounts for the year ended 31 March 2021

The total key management personnel renumeration including during the year is £731,781. (2020: £698,323

7. Debtors

Trade Debtors
Accrued Income
Deferred Expenditure
Season Ticket Loan
8. Creditors
Trade Creditors
Accruals
Taxation and Social Security Payable
Salaries
HMRC
Pensions
Trade Creditors are made up of the following:
Barnardos
£100,000
Somerset County Council
£200,000
Newcastle City Council
£ 70,000
Chesford Grange
£ 29,944
Various
£ 16,230		 As at
31 March 2021
£
As at
31 March 2020
£
265,125
189,000
872,667
132,894
38,336
-
-
8,168
1,176,128
330,062
As at
31 March 2021
£
As at 31
March 2020
£
416,174
8,654
69,790
20,914
3,375
8,125
80,844
-
43,054
-
11,754
-
624,991
37,693

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Pause Creating Space for Change Notes to the accounts for the year ended 31 March 2021

9. Restricted Funds

Department for Education
Children’s Social Care Innovation
Programme
The National Lottery Community
Fund
Comic Relief
The Emmanuel Kaye Foundation
The Andrew and Belinda Scott
Charitable Trust
Esmée Fairbairn Foundation
The Robertson Trust
CHK Foundation		 Opening
Balance as at
1 April 2020
Incoming
Resources
Outgoing
Resources
Balance as at
31 March
2021
£
£
£
£
-
3,685,375
2,962,843
722,532
649,959
-
649,959
-
54,790
35,000
10,991
78,799
-
30,000
30,000
-
100,000
-
100,000
-
52,309
164,303
177,940
38,672
3,756
225,000
220,620
8,136
100,000
25,000
70,000
55,000
960,814
4,164,678
4,222,353
903,139

Description of funds

Department for Education Children’s Social Care Innovation Programme

Funding to further increase Pause’s scale and spread nationally, including the set-up of new Pause Practices and testing new ways of working.

The National Lottery Community Fund

Three-year grant to enable Pause to expand into the home nations, embed user voice (now called Getting Involved), develop a ‘Post Pause’ offer (now called Next Steps), and evaluate these three strands of work.

Comic Relief

Funding for the Sharing Voices project which will advance Pause’s use of creative tools to support vulnerable women caught in a cycle of repeat removals of children.

The Emmanuel Kaye Foundation

Contribution to Core Costs with a specific focus on the Pause People conference.

The Andrew and Belinda Scott Charitable Trust

Contribution towards Pause Somerset.

Esmée Fairbairn Foundation

Three-year grant to fund development of the ‘Next Steps’ programme and to ensure that women’s experiences influence changes in policy and practice.

The Robertson Trust

Two-year grant to fund delivery of a Pause practice in Dundee, plus a grant to fund scoping in Aberdeen.

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Pause Creating Space for Change Notes to the accounts for the year ended 31 March 2021

CHK Foundation

Grant to fund set-up (including scoping exercises in five local areas) and first year delivery costs of a Pause practice in the North East.

10. Taxation

The company is a registered charity and does not undertake non-charitable activities and is entitled to tax exemption by the HM Revenue and Customs.

9. Capital

Pause Creating Space for Change is a company limited by guarantee. In the event of a winding up of the charitable company the Members’ individual liability is restricted to an amount not exceeding £10.

10. Related Party Transactions

There were no related party transactions during this period.

11. Financial Instruments

2021 2020
£ £
Financial assets measured at amortised cost 1,176,128 330,062
Financial liabilities measured at amortised cost (624,991) (37,693)

12. Net Assets between Funds

Current Assets
Current Liabilities
Current Assets
Current Liabilities		 General Fund
Restricted Funds
Total 2021
1,616,594
1,235,203
2,851,797
(292,927) (332,064) (624,991)
1,323,667 903,139 2,226,806

General Fund
Restricted Funds
Total 2020
1,475,164 960,814 2,435,978
(37,693)-(37,693)

1,437,471 960,814 2,398,285

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