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2025-03-31-accounts

Pause creating space for change Annual report and accounts 2024-25

Annual report & accounts 2024/25

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Table of contents

Why we’re here ............................................................................................................. 3 Mission ...................................................................................................................... 3 Vision ........................................................................................................................ 3 Our strategic priorities ................................................................................................. 3 A message from our Chair and Chief Executive ................................................................ 4 What we’ve delivered this year ........................................................................................ 6 2024-25 at a glance ..................................................................................................... 6 In a woman’s own words .............................................................................................. 7 Directly Delivered Practices .......................................................................................... 7 Campaigns and influencing ........................................................................................... 8 Women’s Involvement ................................................................................................. 9 Getting Involved ...................................................................................................... 9 Advisory Group ...................................................................................................... 10 Pause Ambassadors ................................................................................................ 10 Relate, Empower, Achieve, Compassion, Hope (REACH Programme) ................................. 11 External training and consultancy ................................................................................ 12 Our continued commitment to anti-racism ................................................................... 13 Looking ahead .............................................................................................................. 14 Administration and governance ...................................................................................... 15 Administrative matters .............................................................................................. 15 Financial review ........................................................................................................ 17 Financial position ................................................................................................... 17 Reserves policy ...................................................................................................... 17 Risks and uncertainties ........................................................................................... 17 Structure, governance and management ...................................................................... 19 Structure .............................................................................................................. 19 Governance ........................................................................................................... 19

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Management ......................................................................................................... 20 Statement of Trustees’ responsibilities ...................................................................... 21 Independent auditor’s report to the members of Pause ..................................................... 23 Financial report ............................................................................................................ 28 Statement of financial activities for the year ended 31 March 2025 .................................. 28 Balance Sheet as of 31 March 2025 .............................................................................. 29 Statement of cash flows for the year ended 31 March 2025 ............................................ 30 Notes to the financial statements for the year ended 31 March 2025 ............................... 31 Notes to the financial statements (continued) ............................................................... 32 Notes to the financial statements (continued) ............................................................... 33 Notes to the financial statements (continued) ............................................................... 34 Notes to the financial statements (continued) ............................................................... 35 Notes to the financial statements (continued) ............................................................... 36 Notes to the financial statements (continued) ............................................................... 37

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Why we’re here

A large proportion of children entering care are from families who have previously had a child removed from their care. One in five care proceedings are recurrent, and almost half of all newborns subject to care proceedings were born to mothers who had previously gone through care proceedings regarding their older sibling.

Repeat removals though care proceedings are usually the result of a combination of issues.

Once a child has been removed, children’s services have a statutory duty to safeguard the child and so the support follows the child. This can leave the mother struggling to cope with existing difficulties, while facing the additional trauma of losing a child, which can contribute to a vicious and damaging cycle.

We know that with the right support, this doesn’t need to happen.

Mission

We work to improve the lives of women who have had – or are at risk of having – more than one child removed from their care, and the services and systems that affect them.

Vision

Our vision is of a society where women who experience the removal of children into care are given the best possible support, so that it never happens more than once.

"I think this support should be given to women who are in the process of losing children, rather than after. If I’d have had the help I have now, back then, I think it could have been avoided and things might be different today." – Flo*, woman with experience of the Pause Programme.

*Name has been changed to protect privacy.

Our strategic priorities

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A message from our Chair and Chief Executive

2024 was a year of change for Pause — one which saw us apply our learning and experience in different ways, experiment with new service models, and grow in confidence in our work to influence improvements in policy and practice.

This year we began work to influence the Children’s Wellbeing and Schools Bill to ensure the children’s social care system better meets the needs of families. As part of this, women with experience of the Pause programme met and shared their stories with Department for Education advisors, which was undoubtedly impactful. As the Bill progresses through Parliament over the next year, our work to see the implementation of a statutory duty for local authorities to provide post-removal support will intensify.

In pursuit of our goal that no family experiences the removal of a child more than once, we have always been aware that we need to find ways to work earlier in the process and to support women before they are in the traumatic cycle of repeated pregnancies and removals. We took a significant step forward in that work this year as we expanded our REACH programme to run alongside the core Pause model.

Working in Doncaster and Knowsley, REACH Practitioners build powerful relationships that support young care leavers to create happier, healthier, safer lives and more hopeful futures. It has been exciting to hear from Practitioners and young women about the change that they are able to create together, and it is exciting to offer a preventative service.

This year also saw change at governance level. Our chair, Nat Sloane, came to the end of his term in February 2025, and three of our trustees stepped down. We are grateful for their service over the years. Vicki Nash, our vice chair, was appointed to the role from a strong field of candidates. We recruited six new trustees and are particularly pleased to have welcomed a woman with experience of the Pause programme onto the board. Each new trustee’s diverse experiences, backgrounds and skills will help us navigate the challenges and opportunities on the horizon.

We made some practical changes, too, moving to a new office in Blackfriars Road and becoming tenants of The Fostering Network, a friend and partner in the children’s services sector.

However, the energy and excitement that comes with change was tempered by one of the most difficult financial environments we have experienced. It has proven a huge challenge to sustain our vital service in many local authorities. During the year several local authorities decided they were unable to continue to fund their Practices and we were forced to close in Barking & Dagenham, Cumbria, Knowsley, Liverpool, Plymouth, Rotherham, and Wirral. In some cases, decisions were made at the very last minute, leaving staff anxious and uncertain for many

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weeks. Of course, it is the women working with Pause who are impacted the most and the implications of these closures will continue to be felt by them in the months and years ahead. We know local authorities also feel the effect of losing Pause and have several examples of Practices that reopen within a couple of years of closing, when it becomes clear just how badly needed the service is.

This is not a sustainable or fair way to fund public services. It doesn’t work for local authorities and organisations, and it especially doesn’t work for the people being supported by services. Yet many charities, including Pause, are forced into working this way.

Despite these challenges, it is the resilient women who work with Pause that we continue to learn from. They are closely followed by the skilled and committed teams across the country and in the national office who work tirelessly to ride the highs and weather the lows of this work. We end the year in gratitude to them, to our partners, funders and others in our community who make our work possible.

Vicki Nash Chair

Jules Hillier Chief Executive

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What we’ve delivered this year

2024-25 at a glance

The women we work with often have difficult, complicated lives and need different kinds of support. Of the women we worked with in 2024-25:

92% have had mental health issues

89% have or are experiencing domestic abuse

38% have reported homelessness

41% have reported alcohol use

60% have reported substance use

86% remain in contact with some of their children

58% are care-experienced

Outcomes for women

During 2024-25, 328 women completed the Pause Programme, who’ve had 1021 children removed from their care. Of those women*:

81% who needed support with their emotional wellbeing and resilience report improvements in this area

86% who needed support with their physical and mental health report improvements in this

area

81% who needed support with managing loss report improvements in this area

83% who needed support with their housing situation report improvements in this area

75% who needed support with their relationships with their children report improvements in this area

*based on all women who completed Pause in 2024-25 who had a zero-month and 18-month assessment (which we call our progress tool), and who scored below six in each area at baseline.

"You can walk into the room with so much weight on your shoulders and leave feeling so much lighter." – a woman with experience of the Pause Programme.

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In a woman’s own words

I have worked with Pause since October 2018. I completed the programme and am currently a Pause ambassador. I was working voluntarily with my local Pause Practice, which has just closed due to lack of funding.

As part of working with Pause I was given a massive opportunity to go to 10 Downing Street to deliver our campaign Time to Deliver. My story with Pause will always be a massive part of me as if it wasn’t for the organisation giving me the opportunity and time to be me and see who I really was, then maybe my story would have been different.

I am grateful for all the opportunities and time that I have been given working with Pause for the last seven years, and for many years to come. Change can only happen when women like me stand up and fight for the change.

Written by a woman with experience of the core Pause programme

Directly Delivered Practices

Pause has two models of Practice delivery. The majority are delivered by local authorities, or third sector providers, in close partnership with Pause and under the guidance of a membership agreement. Others are delivered directly by Pause, for which we receive grants from local authorities.

Of the 328 women who completed the Pause programme in 2024/25, 248 were in partner organisations, and 80 were in our own directly delivered frontline services.

For much of 2024/25, our directly delivered Practices operated with 26 employees across four locations, three of which worked across more than one local authority. In total, the directly delivered Practices covered seven local authorities.

Due to ongoing financial pressures within local authorities, our footprint of directly delivered Practices reduced heading into 2025/26. Unfortunately, Knowsley, Liverpool, and Wirral were unable to secure funding to continue the Pause core programme beyond March 2025. However, grant funding has been secured to launch REACH in Knowsley and Halton.

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Campaigns and influencing

Our campaigning and influencing work aims to improve services and systems for women and their children. Over the last year we have made exciting progress.

  1. Improving the children’s social care system to better meet the needs of families and end recurrent removals

  2. Launched our #NeverMoreThanOnce virtual gallery, showcasing messages from more than 100 birth mothers working with Pause on the changes they want to see.

  3. Continued building relationships with the Department for Education to highlight the need to consider and support parents who have had children removed from their care.

    • Delivered a Teach-In session to 80 civil servants.

    • Hosted a visit with the Family Justice team who heard directly from women with experience of the Pause programme.

  4. Began work to influence the Children’s Wellbeing and Schools Bill.

    • Our aim is to introduce a duty on local authorities to provide post-removal support to parents at risk of recurrent removals.

    • Advisory Group wrote a joint letter to Peers on the need for this amendment.

  5. Highlighted the importance of providing support to parents who have had children removed from their care to local authorities at a CoramBAAF Exploring Expertise event.

  6. Shared more on women’s experiences of care proceedings.

  7. Shared more of our lessons on the role of post-removal support in reunification.

  8. Submitted responses to relevant government consultations that highlighted the need for investment in post-removal support services, ensuring children’s social care policies consider the role and perspectives of parents who have had children removed from their care.

  9. Ensuring safe, supportive relationships between families and children can be built and maintained when a child is in care

  10. Raised awareness of the need to recognise and support parents in kinship families.

    • Published a report on mothers’ experiences of having children in kinship care.

    • Shared written evidence with the Education Select Committee.

    • Built relationships with key stakeholders like the Kinship Care Ambassador.

  11. Shared what we have learned about post-adoption contact to shape the recommendations for improved policy and practice.

    • Informed the Public Law Working Group’s recommendations.

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3. Eliminating the disadvantages which disproportionately affect families with experience of children’s social care

Women’s Involvement

Getting Involved

Each year, we provide opportunities for women who have experienced the Pause programme to take part in national activities and influence the work we do as a whole organisation. We call this our ‘Getting Involved’ programme. This year, 61 women took part in 65 activities across the Pause network. Their voices have helped shape everything we do.

Women were central to key developments and decisions:

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Through their involvement, women continue to tell us what matters most. Their insight is influencing how Pause and other organisations think, act, and advocate.

Advisory Group

This year we welcomed four new members, bringing the Advisory Group to a total of 14 women. The group plays a vital role in shaping Pause’s work and decision-making.

Women have contributed to key decisions. They:

Women reported increased confidence, pride, and empowerment, knowing their voices are making a real difference.

Pause Ambassadors

This year, three new women joined as Pause ambassadors, bringing the group to a total of six members. They raise awareness of the challenges women face and use their lived experience to influence change across the system, helping to shape policy, practice, and national conversations.

This year, ambassadors have:

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“I am able to confidently be in a room and speak to others about my experience. I also have an awareness of the different ways I can influence change locally, rather than letting the government decide what’s best for us as women .” - Pause Graduate and member of the Advisory Group.

"By getting involved with Pause, I have built confidence in speaking to others, even people I don’t know. They’ve helped me be myself again, understand things better, and engage more easily with people or use a laptop with confidence — something I couldn’t do before. And never once have I felt judged." – Pause Graduate & Ambassador.

"Helping to create the booklet was an amazing opportunity. I could support women going through the toughest time of their lives and show them that, with the right support from Pause, they can achieve anything they want. Hearing it from someone who has been where they are now and seeing how far I’ve come in three years with Pause’s support, shows what is possible.” - Pause Graduate & Ambassador.

Relate, Empower, Achieve, Compassion, Hope (REACH Programme)

REACH works with care experienced young women aged 16-21. This includes those who have already experienced the removal of a child and those who have not but are at risk. They are the young women the local authority is most worried about. During 2024-2025 we worked with 14 young women in Doncaster and Knowsley, all of whom are due to complete the programme in 2025.

The aim of the programme is to intervene earlier with young women who are at a high risk of repeat removals. The intended outcome of the programme is that young women will build firm foundations for the future, and be happier, healthier and safer. Work also takes place with professionals to share our learning and help them to think differently about their approach to working with young women who are care experienced.

“My confidence has increased, I started college, communications skills have got better – speaking to friends, family, and professionals. Better relationships with family, I have worked on professionals hearing my voice and being a part of decision making.” - Young woman with experience of the REACH programme.

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External training and consultancy

In 2024-2025, we delivered 12 training sessions to other organisations, sharing our learning and insights with nearly 300 participants.

Topics included:

Organisations we delivered to included:

Feedback quotes:

Average participant evaluation score of the sessions: 4.6/5

We completed bespoke scoping exercises in two local authorities, helping them to identify and understand the pattern and prevalence of repeated removals of children into care in their areas. Across the two areas, we identified 205 women who had had 678 children removed from their care. One of the areas is now operating a Pause Practice and the other is in the mobilisation stage.

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Our continued commitment to anti-racism

In addition to maintaining our internal focus on becoming an anti-racist organisation, this year has seen us respond and support our teams with some of the difficult external environments in which they are living and working. Sometimes those challenges are obvious and traumatic, such as the terrible Southport attacks and the violent response which impacted many of the communities in which our teams live and work and which continue to reverberate across the country. Other times, this has been a lower-level, yet pervasive sense of fear and unease that comes through in both on - and offline experiences. Our regular anti racism meeting, always a source of support and a brave space for our teams to share and learn together, has become even more important as we face these difficulties.

In addition to that support for our people, some key themes have emerged in meetings during the year:

In all these cases, we have investigated and addressed the issues that have arisen, reporting back to the anti-racism group as that work progresses. As a result, we have been able to improve our approaches and respond to the needs to women and Practitioners, continuing our work to become anti-racist.

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Looking ahead

As we head into Pause’s tenth anniversary year, we will have many opportunities to mark our first decade and celebrate the difference we have made, alongside women who have experienced the Pause and, more recently, the REACH programme. We will be looking at the impact of our work and use the insight we gain from it to continue to push for better systems and services for families.

The changes to children’s social care, and particularly the Children’s Wellbeing and Schools Bill, provide Pause with an unrivalled opportunity to influence national policy. Already, we are seeing the benefits of working in partnership with civil servants and other charities working in the sector, and next year we expect to focus on two important changes we want to see. Firstly, we would like all local authorities to collect data on the number of women who have experienced multiple removals of children from their care. If women are not visible to local authorities, they quickly fall through the cracks. Secondly, we would like to see a statutory duty on local authorities to provide support to all women who have experienced the removal of a child.

We will continue to deliver our work in practice, and to build on the early success of the REACH programme by working with more young care leavers. We will also build more opportunities for women to participate in our work through our Getting Involved programme, our Advisory Group and our Ambassadors programme, drawing on their vital experiences and their voices to effect change both at Pause and nationally.

It is important to acknowledge how difficult the economic and social environment is for people and that is why it is an essential element of our work that Pause provides a safe, supportive workplace in which staff can thrive. We will continue to make our people a priority and give them the tools and support they need to deliver the vital work they are so skilled at, whether in Practices or as part of our national team.

"If you have a child removed, you should be given support from Pause. There should be the same support available everywhere... If I’d received the support I received after my second child the first time around, it might never have happened again.” – Woman with experience of the Pause Programme.

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Administration and governance

Administrative matters

Company Registration Number: 09703298 Charity Registration Number: 1170310

Principal office Third Floor 87 Blackfriars Road London SE1 8HA

Board of 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 2024-25 were:

Nat Sloane (Chair until February 2025, resigned February 2025) Vicki Nash (Chair from February 2025) Aideen Lee (resigned February 2025) Helen Causley Lara Patel Nimal Jude (resigned February 2025) Peter Gilheany Philippa Hill (Treasurer) Geeta Manglani (appointed February 2025) Grace Cheung (appointed February 2025) Monica Imbert (appointed February 2025) Niki Clemo (appointed February 2025) Lynn Roberts (appointed February 2025) Linda Burridge (appointed February 2025) Frayer (appointed February 2025)

Senior Leadership Team Jules Hillier, Chief Executive Ellen Marks, Director of Practice & Learning Kate Tilley, Director of Partnerships & Engagement

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Solicitors

K&L Gates LLP, 1 New Change, London, EC4M 9AF

Russell-Cooke Solicitors, 2 Putney Hill, London, SW15 6AB

Auditors

Moore Kingston Smith, 9 Appold Street, London, EC2A 2AP

Bankers

Lloyds Bank plc, 25 Gresham Street, London, EC2V 7HN

Insurance brokers

Arthur J. Gallagher Insurance Brokers Limited, Spectrum Building, 55, Blythswood Street, Glasgow, G2 7AT

Governing document

Pause is a charitable company limited by guarantee. Its objectives are, for the public benefit:

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Financial review

Financial position

During the year 2024/25, Pause received income of £2,418,065 of which £330,974 was from traded income and £2,087,188 from trusts and grants. Pause incurred £2,626,799 expenditure in the year, of which £1,011,905 related to delivery of the programme in seven areas: Halton, Knowsley, Liverpool, Wirral, North Somerset, South Gloucestershire and Stoke-on-Trent. This resulted in a planned deficit of £208,734. At the end of the year 2024/25, Pause carried forward £14,167 in restricted reserves and £488,743 in unrestricted reserves. This deficit was budgeted and approved by the board as part of a considered spend of reserves..

Reserves policy

The purpose of the General Fund Policy for Pause (the Reserves policy) is to ensure the stability of the mission, programmes, employment of staff and ongoing operations of the organisation. Reserves are not intended to replace a permanent loss of funds or eliminate an ongoing budget gap. Pause’s reserves policy requires maintaining the equivalent of three months of operating costs. In 2024/2025, this equated to £656,699, a figure which includes £252,976 of costs covered by restricted funds, leaving £403,723 of unrestricted operating costs. In addition, the reserves should cover any contracts and ongoing costs for which Pause would be liable should Pause cease. At the end of March 2025, Pause held £488,743 of unrestricted funds which is sufficient and therefore falls within the reserves policy.

Risks and uncertainties

Pause maintains a risk register which is updated by the Leadership Team and 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 risk issues affecting the organisation at each meeting.

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

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particularly through the collection of evidence of outcomes, insight to women’s experience of Pause’s work and the calculation of cost benefit at a local level. It remains a risk to Pause that even when the impact – individual, financial and organisational - of the work is powerfully demonstrated, some local authorities are still not able to sustain the funding.

Although the Pause financial position is reasonably stable, it is important to understand the longer-term financial risk facing the organisation. 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.

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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 - and also directly delivers three Pause Practices.

Governance

Nat Sloane chaired the board until the AGM in February 2025 when his term ended. Vicki Nash, previously vice chair, was appointed chair at that point following an open and competitive recruitment process.

The Board meets at least four times per year. The Board has four committees which focus on key aspects of performance and make recommendations to the main board. These are:

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.

In November 2024, through an open and transparent process that generated a high-quality response, Pause recruited six new trustees to build the capacity, skills and experience now reflected on the board. The new trustees undertook 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 women with experience of the Pause Programme.

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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 & Learning and the Director of Partnerships & Engagement. 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 and reviews the pay policy on at least an annual basis.

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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:

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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.

By order of the Board of Trustees

Vicki Nash (Chair) 27 November 2025

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Independent auditor’s report to the members of Pause

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 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of 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 the other information. 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.

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In connection with our audit of the financial statements, 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 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 or a material misstatement of the other information. 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:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 21, 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.

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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.

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.

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

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

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.

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

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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.

Date: 11 December 2025

Luke Holt (Senior Statutory Auditor)

for and on behalf of Moore Kingston Smith LLP, Statutory Auditor

6[th] Floor 9 Appold Street London EC1A 2AP

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Financial report

Statement of financial activities for the year ended 31 March 2025

Note
Income from
Grants/Donations
2
Charitable activities
Total Income
Expenditure on
Charitable Activities
3
Total Expenditure
Net (expenditure) / income
Total funds brought forward
Total Funds Carried Forward
Unrestricted
£
422,211
330,947
Restricted
£
1,664,907
-
Year to 31
March 2025
Total
£
2,087,118
330,947
Year to 31
March 2024
Total
£
1,856,485
403,607
753,158 1,664,907 2,418,065 2,260,092
859,598 1,767,201 2,626,799 2,501,852
859,598 1,767,201 2,626,799 2,501,852
(102,294)
(106,440) (208,734) (241,760)
595,183 116,461 711,644 953,404
488,743 14,167 502,910 711,644

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Balance Sheet as of 31 March 2025

Note 2025 2024
£ £
Current assets
Debtors 7 276,517 263,323
Cash at bank and in hand 362,714 896,049
639,231 1,159,372
Creditors 8 (136,321) (447,728)
Net Current Assets 502,910 711,644
Net assets 502,910 711,644
Capital and Reserves
Restricted funds 11 14,167 116,461
General funds 488,743 595,183
Total funds carried forward 502,910 711,644

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

Approved by the trustees on 27 November 2025 and signed on their behalf by:

V Nash (Chair)

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Statement of cash flows for the year ended 31 March 2025

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Notes to the financial statements for the year ended 31 March 2025

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.

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.

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

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Notes to the financial statements (continued)

1. Accounting Policies (continued)

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 attributed to the delivery of key projects.

Support Costs

Support costs are those costs which do not relate to a single activity or project. These include some salary costs.

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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Notes to the financial statements (continued)

2. Voluntary income

Unrestricted Restricted 2025 Total 2024 Total
£ £ £ £
422,211 1,664,907 2,087,118 1,856,485

Income from grants and donations was £1,856,485 (2024: £1,856,485) of which £289,782 (2024: £289,782) was attributable to unrestricted funds and £1,566,703 (2024: £1,566,703) was attributable to restricted funds.

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

3. Expenditure on Charitable Activities

National team
Pause Practices (directly delivered)
Support costs
Direct Costs
£
560,017
1,011,905
1,054,877
2,626,799
Support Costs
2025 Total
2024 Total
£
£
£
1,054,877
1,614,894
1,691,762
-
1,011,905
810,090
(1,054,877)
-
-
-
2,626,799
2,501,852

4. Support Costs

Governance costs:
Auditor fees:
Auditfee for the year
Underaccrual of audit fee for the prior year
Trustee expenses
Other support costs
Salary costs
Other staff costs
Rent & rates
Insurance
IT Equipment, support & phones
Office costs
HR & finance
Quality assurance
2025
2024
£
£
18,606
17,550
51
3,000
227
213
18,884
20,763
725,784
830,417
58,985
33,551
101,863
84,047
15,786
7,430
21,962
39,790
19,689
6,426
42,493
21,038
49,431
44,712
1,054,877
1,088,174

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Notes to the financial statements (continued)

5. Staff Costs and Key Management Personnel

Salaries
Social Security
Pensions
Recruitment Costs
Redundancy Costs
2025
2024
£
£
1,783,897
1,736,332
191,378
189,179
107,318
105,047
9,118
3,897
17,988
-
2,109,699
2,034,455

The number of employees earning £60,000 in the year or more (exclusive of employer pensions and employer National Insurance contributions) was:

National Insurance contributions) was:
2025 2024
No. No.
£60,000 - £70,000 - 2
£70,000 - £80,000 2 -
£90,000 - £100,000 1 1

Key management personnel

The key management personnel comprise the trustees (who are not remunerated), the Chief Executive and the Senior Leadership Team. The total employee benefits including employer pension contributions and employer national insurance contributions of the key management personnel were £276,153 (2024: £274,263).

Trustee expenses

The members of the Trustee Board received no remuneration in relation to fulfilling their role as Trustees (2024: £Nil). Expenses for travel reimbursed to 3 Trustees amounted to £227 (2024: £213)

6. Staff Numbers

The average monthly head count was 44 staff (2024: 42 staff).

Department
Executive and Operations
Practice and Learning
Partnership and Engagement
Liverpool & Wirral
North Somerset and South Gloucestershire
Stoke
Business Development
2025
2024
5
4
7
8
7
5
15
14
5
3
5
1
-
7
44
42

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Notes to the financial statements (continued)

7. Debtors
Trade debtors
Prepayments
Accrued income
Other debtors
8. Creditors
Trade creditors
Accruals
Deferred income
Other creditors
Taxation & Social Security
VAT
Pensions
2025
2024
£
£
203,232
204,509
29,989
11,784
41,650
46,156
1,646
874
276,517
263,323
2025
2024
£
£
12,322
3,807
28,831
51,783
-
300,575
31,868
8,984
43,736
53,444
6,492
13,761
13,072
15,374
136,321
447,728

9. Deferred Income

Deferred income of £Nil (2024: £300,575) is made up of local authority grant payments made in advance.

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Notes to the financial statements (continued)

10. Provision for liabilities

Included in other creditors is a provision for dilapidations.

Balance at the beginning of the year
Charge for the year
Balance at the end of the year
2025
2024
£
£
-
-
25,000
-
25,000
-

11. Funds

Restricted funds
Halton & Knowsley
Liverpool & Wirral
North Somerset and
South Gloucestershire
Stoke
i. Directly Delivered Practices
ii. My Mind and Me
iii. REACH
iv. Influencing work
Total restricted funds
Unrestricted funds
General unrestricted funds
Total funds
1 April 2024
£
-
-
87,294
87,294
-
29,167
-
116,461
595,183
711,644
Income
£
317,345
535,258
270,948
293,056
1,416,607
83,300
115,000
50,000
1,664,907
753,158
2,418,065
Expenditure
£
(317,345)
(535,258)
(270,948)
(366,183)
(1,489,734)
(83,300)
(144,167)
(50,000)
(1,767,201)
(859,598)
(2,626,799)
Transfers
31 March 2025
£
£
-
-
-
-
-
-
-
14,167
-
14,167
-
-
-
-
-
-
-
14,167
-
488,743
-
502,910

Description of funds

Funding primarily from local authorities to deliver Pause Programmes in specific local authority areas.

iii. REACH

Funding to pilot an intervention working with younger care leavers at risk of future removals of children from their care.

Funding towards core costs supporting influencing work.

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Notes to the financial statements (continued)

12. 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.

13. 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.

14. Related Party Transactions

Trustee expenses reimbursed are set out in Note 5. There were no other related party transactions in the year or the prior year.

15. Net Assets Between Funds

As at 31 March 2025:

Net current assets
Net assets at the end of the year
Net current assets
Net assets at the end of the year
As at 31 March 2024:
Unrestricted
£
488,743
488,743
Unrestricted
£
595,183
595,183
Restricted
Total
£
£
14,167
502,910
14,167
502,910
Restricted
Total
£
£
116,461
711,644
116,461
711,644

16. Operating Lease Commitments

At the reporting end date the charity had the following future minimum lease payments under noncancellable operating leases (all for property) which fall due as follows:

Less than 1 year
Between 1 and 5 years
2025
2024
£
£
37,800
73,138
63,000
54,853
100,800
127,991

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