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2022-03-31-accounts

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022

September, 1947 – Arrival of the first post war child migrant boys in Fremantle, Western Australia

Page Contents
2 - 11 Trustees’ annual report
12-15 Auditor’s report
16 Statement of financial activities
17 Balance sheet
18 Statement of cash flows
19-29 Notes to the financial statements

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2022

FULL NAME: Child Migrants Trust

CHARITABLE INCORPORATED ORGANISATION NUMBER: 1171479

PRINCIPAL ADDRESS: 124 Musters Road, West Bridgford, Nottingham, NG2 7PW

TRUSTEES:

Hon Alderman Joan Taylor MBE

Anthony Roe Kevin Thomas

Prof Patricia Higham Frances Swaine

SENIOR WORKER:

Dr Margaret Humphreys CBE, AO

GOVERNING DOCUMENT & MANAGEMENT:

The above trustees have been appointed to serve the Trust in its legal status as a Charitable Incorporated Organisation.

PRIMARY BANKERS:

UK: National Westminster Bank plc

52 Rectory Road, West Bridgford, Nottingham, NG2 6FF

Ringwood Central, Corner Ringwood, VIC 3134, Australia.

AUDITORS:

Rogers Spencer, Newstead House, Pelham Road, Nottingham NG5 1AP

Page 2 of 29

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2022

September, 1947 – Arrival of the first post war child migrant girls in Fremantle, Western Australia

TRUSTEES' RESPONSIBILITIES STATEMENT

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

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2022

OBJECTIVES AND ACTIVITIES

The core objective of the Child Migrants Trust (CMT) is to provide family research and social work services so that former Child Migrants from the United Kingdom can reclaim their personal identity and reunite with their family. In addition, the Trust promotes greater public understanding of the history of child migration and its present implications for former Child Migrants and members of their families.

During much of the twentieth century and only ending in 1970, thousands of British children were sent abroad under the Commonwealth child migration schemes. Whilst early child migration schemes were focussed on Canada until the 1920s, in the post-war years the majority of children were sent to Australia, with smaller numbers migrated to New Zealand, Southern Rhodesia (now Zimbabwe) and Canada.

For over 30 years, CMT has provided specialist, independent social work services to former Child Migrants and their families. The Trust has also supported former Child Migrants in their campaigning activities for recognition with practical measures to manage the adverse consequences of child migration. CMT is the only independent, professional social work agency that works with former child migrants from all migrating agency backgrounds.

By providing social work help with issues such as disrupted family relationships, reclaiming personal identity and coping with the painful legacy of childhood abuse in institutions, CMT works to promote recovery and a better understanding of past practices which resulted in adverse, enduring outcomes for most former Child Migrants.

CMT social workers provide trauma informed services to assist former child migrants address and recover from the painful legacy of historic childhood abuse. Where appropriate, CMT assists former child migrants to participate in historic institutional abuse Inquiries through preparation of detailed written and oral statements of evidence. Support with applications to various redress schemes is now a key feature of CMT’s work with former Child Migrants.

Working closely with its colleagues based in Australia, CMT offers a unique model of social work service to address the needs of former Child Migrants residing overseas whilst also providing counselling and family restoration services to family members living across the United Kingdom.

It is an integrated service model that promotes better reunion casework practice by CMT taking a central coordinating and therapeutic role. This ensures all key family members’ needs and interests are considered in planning the delicate first stages of a family reunion following decades of separation.

PUBLIC BENEFIT

We have referred to the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.

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TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2022

MANAGING THE PANDEMIC AND BEYOND

This has been another demanding and difficult year for all the staff and clients of the Child Migrants Trust (CMT). Like last year, this year has also been severely impacted by the global pandemic. Nearly every aspect of the Trust’s work has been restricted by the regulations imposed by Governments to preserve public health.

For the second and, we hope, final year, each office had to cope with reduced staffing levels to enable safe working and effective social distancing. Staff continued to work at home where feasible and kept in close contact with their office-based colleagues. At the UK office, three core staff members remained at their desks throughout the year, while others were based at home but, as the year progressed, all staff were able to revert to their usual pattern of office-based activity as health regulations were eased. Despite these changing restrictions, each office remained open during the year.

Health and Safety remains a major priority across all the Trust’s offices to ensure that elderly or frail clients, in particular, can access services and feel safe in terms of both their physical and mental health while using any of CMT’s services. Each office has continued to contract additional, intermittent deep cleaning sessions to ensure a safe environment for both staff and occasional visitors. Sadly, for several months, such visitors tended to be couriers leaving parcels at our doorstep rather than clients. Readily available paper towels and hand sanitizers are now a common feature at each office.

Each office manager has played a pivotal role during the pandemic by keeping up to date with the most recent official guidelines and ensuring a full range of safety measures in terms of hygiene and social distancing.

CMT’S SOCIAL WORK SERVICE

The most obvious and severe impact of the pandemic has been to reduce personal, face to face contact between members of the social work team and former child migrants and their families.

Overseas and domestic travel have either been severely curtailed or stopped completely to comply with government restrictions. This unprecedented and prolonged period without international flights has created major difficulties.

The Trust’s service depends on key staff visiting different offices to ensure good coordination, effective training and induction, and a seamless delivery of services. Obviously, this movement of staff has proved very difficult given the much-reduced international travel opportunities over the past year. However, one visit was possible in November 2021, but UK staff were not able to visit either of the offices in Australia due to stringent border controls. Therefore, there was more reliance on other types of communication between staff in different offices rather than meeting in person.

Coordination has, therefore, relied on other means like video conferencing, telephone calls and email messages. Similarly, these methods have also been used where appropriate and possible in making contact with former child migrants. Telephone calls have been made to particularly vulnerable clients on a regular basis while those with internet access have also received email messages of support. We are aware of over forty clients who died during the last year, but this total is not directly related to the pandemic. Where prominent members of the child migrant community are involved, especially those previously active in various campaigns, such losses have a ripple effect on many other former child migrants. Funerals have also been impacted by the pandemic with restrictions on the numbers of those allowed to be present and services have been streamed on the internet for those unable to attend.

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TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2022

One of the major impacts of the pandemic on former child migrants has been the loss of opportunities for meeting their families overseas. This has been a great disappointment for those who have only recently reunited with their families and for those with strong relationships forged over many years.

There has clearly been much anxiety caused by the uncertainties created by the pandemic about when or even if family relationships can be restored once international flights resume. Sharing and managing these concerns, by keeping hope alive, has again been the subject of much activity by social work staff.

Many former child migrants were keen to receive a copy of the Trust’s newsletter in December 2021. Over 800 copies were distributed to several countries. This was a large edition at twenty pages with many photographs and features included to reflect the need for information during the pandemic.

Anniversary events, redress options, developments in civil litigation and details about access to services were just a few of the topics. The newsletter gave hope to many who were wondering about the possibility of another visit to relatives given the lack of international flights. Many former child migrants gave very positive feedback about the positive messages in this edition at a particularly uncertain time in their lives.

FAMILY RESEARCH

This year, family research was considerably reduced because of the difficulties in recruiting a replacement for a previous researcher who left just as the year started to pursue a different career while working from home. Historical child care files and vital certificates (births, deaths and marriages) were obtained for almost fifty clients. These documents are often essential for a variety of purposes, including counselling and developing an understanding of family backgrounds and the reasons behind an admission to care and subsequent placements. Register offices across the UK were also impacted by the pandemic and offered much more limited and slower services.

Several clients sought advice about the risks and benefits of using DNA technology and subscriptions to largescale, databases as a way of finding distant relatives. Similarly, advice was also given to five secondgeneration clients on family history matters where information was needed to resolve issues.

REDRESS AND SOCIAL WORK SUPPORT

Clearly, given the range and complexity of various redress schemes with different settlement possibilities, it is essential that former child migrants and their next of kin receive appropriate advice about their eligibility as well as sufficient support to complete their application.

There had already been years of delay in establishing the redress scheme in Northern Ireland due to the region’s political instability. Consequently, it was imperative that any further delays due to the pandemic were kept to an absolute minimum if applicants were to receive redress in their lifetime and while they were able to put any redress payments to good use. As happened last year, it was not possible to conduct interviews in person with those making applications. Consequently, submissions had to be managed by several telephone conversations.

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TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2022

This seemed the most practical solution even though it is not the best medium for this highly sensitive work where painful incidents of childhood abuse need to be recalled and documented. This represents an additional challenge for our social work team because time is not on the side of former child migrants and their interests are best served by completing these difficult applications at an early stage.

Each application requires considerable professional and administrative input to ensure all supporting documents and statements are compiled and witnessed in the approved format. A total of 32 applications were submitted during year, including four applications from the next of kin relating to deceased former child migrants. Each application is given a second professional opinion as a form of quality control and to ensure consistency.

THE UK PAYMENT SCHEME

Unlike redress schemes with different levels of payments which require a detailed assessment, the UK scheme usually only needs data to confirm the applicant’s status as an eligible former UK child migrant. Extra documents are expected from those claiming on behalf of a recently deceased former child migrant. A single payment of £20,000 is made to those who qualify.

During this year, a total of 25 applications were processed and approved while five applications did not meet the necessary criteria for eligibility.

This is very much the tail end of this redress scheme as the vast majority were paid during its first year of operation. Indeed, last year, 81 applications were approved for payment which is over three times as many as this year.

Most applicants were based in Australia (16) with five from the UK, two living in Canada and two in the USA. The overall total stands at 1735 payments.

For a significant number of former child migrants, especially those on fixed incomes like pensions, a lump sum of £20,000 has proved to be very useful in meeting urgent needs or providing some sense of financial security.

This scheme is organised as a partnership between the Department of Health and Social Care, the funding and governance agency, the Trust, which manages applications and confirms eligibility, and the NHS Business Services Authority, which makes the payments. Regular telephone conferences, usually on a monthly basis, continued to be held to ensure a consistent approach and effective coordination between the staff and systems at all three organisations.

ADVANCE PAYMENT SCHEME - SCOTLAND

This is also a fairly straightforward redress scheme with a single level of payment set at £10,000 for children previously in care in Scotland.

Altogether assistance has been provided to 24 applicants, nearly all of whom are former child migrants based in Australia.

Page 7 of 29

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2022

THE FAMILY RESTORATION FUND (FRF)

The Fund is a UK government funded resource, managed by CMT, which enables former child migrants to visit their families of origin. The costs of international flights and accommodation for two weeks are met by the FRF.

The Fund was announced in 2010 as part of the UK national apology to former child migrants. Sadly, the FRF remains suspended as a result of the global pandemic. This has been a major setback for former child migrants and their families in their attempts to restore a sense of family life and relationships after decades of separation.

While it has not been possible to organise any new visits this

year, there has been considerable administrative activity involved in reviewing visas and passports to reduce any further delays when flights resume.

Given the considerable reduction in the Trust’s financial activities after the suspension of the FRF, it proved possible for only one finance worker to manage the Trust’s finances.

A new finance manager was appointed in August 2021 on a temporary contract until the start of the next financial year when it was hoped that the FRF might resume once again, given the progress in containing the pandemic.

EDUCATIONAL EVENTS

The Trust has always been keen to share its professional skills and knowledge with other agencies and to promote greater public awareness of the impact of child migration on individuals and families.

Sadly, the pandemic has also had a major impact on this aspect of the Trust’s work by changing meetings from personal interactions in the same room to conversations on screens using various technologies. In addition, several emails were received from a variety of students often involving social history projects or seeking advice on different dimensions of child migration policy.

FUTURE PLANS

In recent years, the Trust’s work has been heavily influenced by the final reports of national inquiries into different aspects of childhood abuse, often in institutions in different jurisdictions, including all four UK countries.

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TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2022

At present, there is a major public inquiry in New Zealand and the Australian redress scheme is still open. These are both very relevant to the concerns of former child migrants.

A scheme in Scotland opened in December 2021 which should provide a welcome opportunity for financial redress for those former child migrants who suffered abuse while in care in Scotland before their migration.

The Trust is involved in the final phase of assessing redress payments for the UK government which has been extended for another year to March 2023 as well as actively assisting with redress applications in Northern Ireland.

The final report of the IICSA Inquiry is due to be published later in 2022. This may well have implications for further redress measures beyond the present UK payment scheme.

Although the FRF has been suspended, it is expected to resume in October 2022. There will sufficient funds remaining to meet the demand up to the end of March, 2023 so long as the number of requests for visits reflects those of earlier years.

Forecasting the trends followed by different governments is a complex but necessary task. Indeed, the majority of the clients of the Trust are impacted by

policy decisions, for example, about whether to hold Inquiries, how to design redress schemes and what level of funding is appropriate for the services offered by the Trust.

One certainty is that next year, the Trust’s grant will be managed by the Department for Education and we look forward to working productively with its staff after three decades of involvement with the Department of Health.

Similarly, it is clear that there will be another busy year ahead because the workload will still be varied and demanding. Former child migrants are often facing end of life issues at the same time as applying for redress and need support to manage both these complex challenges.

As well as new clients coming forward following redress, emerging from the pandemic will continue to create extra challenges in terms of recruiting skilled staff and providing seamless services, both locally, nationally and on an international basis.

There is also the constant pressure, which increases every year, of delivering services in a timely manner, given the advanced age of former child migrants.

FINANCIAL REVIEW

REVIEW OF FINANCIAL POSITION AT THE END OF THE REPORTING PERIOD

Once again, the impact of the global pandemic has led to a significant reduction in large categories of expenditure, especially in respect of salaries and overseas travel. Operational funds were received well on time, hence liquidity has been stable throughout the year.

Page 9 of 29

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2022

RESERVES POLICY AND GOING CONCERN

The Trust has total funds of £485,076 of which £363,814 are restricted funds. The free reserves of the Trust are £119,093 (unrestricted funds less tangible fixed assets). These reserves are sufficient to enable the Trust to maintain its services for about three months. Consequently, it remains a priority to try to develop its reserves to provide both more continuity and scope for delivering its services in a flexible manner.

RISK MANAGEMENT

The Trustees have a risk management strategy which reviews significant risks and uncertainties faced by CMT and the relevance of its insurance policies.

Apart from key insurance policies, other measures, especially policies and procedures, are reviewed which can mitigate risk. The earlier emphasis on maintaining positive relationships with funders, trying to develop reserves and alternative sources of income still remain a priority.

While the continuing risk for operations this year - the pandemic - was not anticipated, CMT acted quickly to first suspend the FRF and review when it could safely be restarted and adopted home working as a new approach to delivering its services. Once the government’s health restrictions were lifted, staff returned to office based work.

Recruitment and retention of specialist staff remains a challenge because of the limited numbers of candidates with suitable skill sets. Indeed, the pandemic has added to our difficulties by encouraging staff to consider other employment options. In addition, recruiting new staff has proved a major challenge during the year. Fortunately, we were able to replace our finance worker who left to join the teaching profession. Therefore, CMT will continue to pursue a variety of different approaches to secure effective staffing levels.

THANKS AND ACKNOWLEDGEMENTS

This year thanks must be given again to the staff teams at each of the Trust’s offices who worked throughout the pandemic, whether at home or at our offices, to ensure the continuity of our vital services. It has been another very difficult year for both staff and particularly for clients of the Trust.

Recognition and thanks are also very much due to the many individual donors who have helped to boost the reserves and to funding bodies like the Department of Health and Social Care for their vital lifeline of support.

Our Trustees have remained in post and welcomed Frances Swaine as a new trustee to provide a further sense of continuity to staff coping with yet another very challenging and busy year.

A wide network of support services, including landlords, printers, cleaners, couriers, utilities and handymen and professional staff, like auditors and lawyers, have also contributed positively to the work of the Trust.

Yet again, to enhance the Trust’s reserves the Director, Dr Margaret Humphreys, has kindly donated all royalties from her best-selling book ‘Oranges and Sunshine.’

Page 10 of 29

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

GOVERNING DOCUMENT

Child Migrants Trust is a Charitable Incorporated Organisation, governed by its Constitution dated 13 January 2016, and is registered with the Charity Commission.

TRUSTEE APPOINTMENT

On 15th August 2021 Frances Swaine was appointed as a trustee which meant that once again matters of governance were the responsibility of five trustees. For the first time, there are now more women than men in these important roles. Frances brings a wealth of experience, skill and knowledge of legal issues, especially as these relate to questions of human rights, as well as many years of working on behalf of former child migrants.

To ensure a sense of continuity during the pandemic, the Trust conducted its trustee meetings and discussions via Zoom meetings.

POLICY ON APPOINTMENT AND INDUCTION OF TRUSTEES

As set out in the Constitution, every Trustee must be appointed by a resolution passed at a properly convened meeting of the Trustees, and the appointment must be ratified by a simple majority of the Founding Members. The Trustees will make available to each newly appointed Charity Trustee, as a minimum, a copy of the CIO’s constitution.

ORGANISATIONAL STRUCTURE AND DECISION -MAKING

The board of trustees, which can have from 3 to 10 members, manage the affairs of the CIO, and usually meet four times a year. Any decision of the trustees may be taken either at a meeting of the trustees or by resolution in writing or electronic form agreed by the trustees. The trustees delegate the day to day running of the CIO to the Senior Management Group, consisting of the International Director, two Assistant Directors and an Executive Assistant to the International Director.

PAY POLICY FOR SENIOR STAFF

The pay of senior staff is reviewed annually and usually increased in line with inflation. Salaries are set at levels which will attract well-qualified staff, taking into account both voluntary and public sector salaries for similar positions. The Trust does not have any pay gap based on gender.

RELATED PARTIES AND CO-OPERATION WITH OTHER ORGANISATIONS

Two of CMT’s trustees, and three members of the senior management group, form part of the Board of Australian-based Child Migrants Trust Inc. (CMT Inc.), which has an office in Perth and an office in Melbourne. CMT Inc.’s services mirror those of CMT and is mainly funded by Australian Government and States to deliver those services. CMT makes a contribution to CMT Inc. for work related to the Family Restoration Fund.

No trustees of either CMT or CMT Inc. receive remuneration or other benefit for their work as trustees.

Signed __________

Hon Alderman Joan Taylor MBE, Chair of Trustees

Dated: 30th January 2023

Page 11 of 29

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF CHILD MIGRANTS TRUST FOR THE YEAR ENDED 31 MARCH 20 22

Opinion

We have audited the financial statements of Child Migrants Trust for the year ended 31 March 2022 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 Financial Reporting Standard 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 charity 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.

Material uncertainty related to going concern

We draw your attention to note 1 in the financial statements which indicates that the charity has not had confirmation that a significant operational grant will be provided for the period from 1 March 2023 to 31 March 2024. This indicates that a material uncertainty exists that may cast doubt on the charity’s ability to continue as a going concern. Our opinion is not modified in respect of this matter.

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 contained within the annual report. Our opinion on the financial statements does not cover the other information and 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 this gives rise to 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.

Page 12 of 29

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF CHILD MIGRANTS TRUST FOR THE YEAR ENDED 31 MARCH 20 22 ( CONTINUED )

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require 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 13, the trustees are responsible for the preparation of financial statements which 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 charity’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 charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 145 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.

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 the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Page 13 of 29

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF CHILD MIGRANTS TRUST FOR THE YEAR ENDED 31 MARCH 202 2 ( CONTINUED )

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report

Other matters

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (as amended) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

This has been done in order for the financial statements to provide a true and fair view in accordance with current Generally Accepted Accounting Practice.

Page 14 of 29

CHILD MIGRANTSTRUST INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF CHILD MIGRANTS TRUST FOR THE YEAR ENDED 31 MARCH 2022 {CONTINUED) Use of our report Thls report is made solety to the charitrfs trustee5. as a body. In accordance with Part 4 of the Charities (Accounts and Reports) Re8ulations 2CK)8. Our audit work has been undertaken so that we might state to the chariVs trustees those matters we are ￿qUIred to state tothem in an auditor's report and for no other purpose. To the fullest extent permttted by law, we do not accept or assume responsibility to anyone other than the charity and the charit(s trustee5 as a body. for our audit work. for this report, or for the opinions we have fom)ed. Rogers Spencer Chartered Accountants Statutory Auditors Newstead House Pelham Road Nottlngham NG5 IAP Date 30 2013 Roger5 Spencer Is eligible to ort 05 an ouditor In tem15 of 5ertion 1212 of the Componles Art 2006. Page 15 of 29

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted
Funds
Note
£
Income:
Donations and legacies
3
2,807
Income from charitable activities:
Grants and Contributions
4
-
Other
5
606
Total income
3,413
Expenditure:
Charitable activities
6
-
Total expenditure
-
Net income /(expenditure)
8
3,413
Transfer between funds
66,827
Net movement in funds
70,240
Reconciliation of funds:
Total funds brought forward
117,849
Total funds carried forward
12
188,089		 2022 2021
Restricted
Funds
£
-
621,000
711		 Total
Funds
£
2,807
621,000
1,317		 Unrestricted
Funds
£
26,361
-
1,285		 Restricted
Funds
£
-
549,778
2,710		 Total
Funds
£
26,361
549,778
3,995
3,413 621,711 625,124 27,646 552,488 580,134
- 578,866 578,866 5,000 556,835 561,835
- 578,866 578,866 5,000 556,835 561,835
3,413
66,827		 42,845
(66,827)		 46,258
-		 22,646
-		 (4,347)
-		 18,299
-
70,240
117,849		 (23,982)
217,560		 46,258
335,409		 22,646
95,203		 (4,347)
221,907		 18,299
317,110
188,089 193,578 381,667 117,849 217,560 335,409

All activities undertaken by the Trust during the year relate to continuing operations. There are no acquisitions or discontinued operations during the year.

The notes on pages 19 to 29 form part of these financial statements.

Page 16 of 29

BALANCE SHEET AT 31 MARCH 2022

Note
Fixed assets
Tangible assets
9
Total fixed assets
Current assets
Debtors & prepayments
10
Cash at bank and in hand
Total current assets
Liabilities
Creditors: amounts falling due within
one year
11
Net current assets
Creditors:
amounts falling due after one year
Net assets
The funds of the charity
Unrestricted income funds
12
Restricted income funds
12
Total funds		 £
2,169
19,666
987,784
1,007,450
627,952		 2022
£
2,169
379,498
-
381,667
188,089
193,578
381,667		 £
1,140
190,982
699,637
890,619
556,350		 2021
£
1,140
334,269
-
335,409
117,849
217,560
335,409

The financial statements were approved and authorised for issue by the Board on 30th January 2023.

Signed on behalf of the charity’s trustees:

Signed Dated: 30th January 2023 Hon Alderman Joan Taylor MBE, Chair of Trustees

The notes on pages 19 to 29 form part of these financial statements.

Page 17 of 29

STATEMENT OF CASH FLOWS AT 31 MARCH 20 22

Note
Net cash flow from operating activities
14
Cash flow from investing activities
Interest received
Purchase of tangible fixed assets
Net cash flow from investing actvities
Net increase / (decrease) in cash and cash equivalents
Cash and cash equivalents at 1 April 2021
Cash and cash equivalents at 31 March 2022
Cash and cash equivalents consists of:
Cash at bank and in hand
Cash and cash equivalents at 31 March 2022		 2022
£
289,228
1,317
(2,398)
(1,081)
288,147
699,637
987,784
987,784
987,784		 2021
£
(186,113)
2,866
(1,710)
1,156
(184,957)
884,594
699,637
699,637
699,637

The notes on pages 19 to 29 form part of these financial statements.

Page 18 of 29

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. Accounting policies

General information and basis of preparation

Child Migrants Trust is a Charitable Incorporated Organisation in the United Kingdom. The address of the registered office is given in the charity information on page 2 of these financial statements.

The charity constitutes a public benefit entity as defined by FRS 102.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice.

The financial statements are prepared on a going concern basis under the historical cost convention.

Confirmation of funding via the operational grant has been received from the Department of Education for the financial year ending 31 March 2023 but this hasn’t been confirmed for the following year to 31 March 2024.

However, there is a balance remaining in the Family Restoration Fund (FRF) and due to Covid 19 very little travel has taken place up to the current date. Consequently, it is anticipated that there will be a significant amount remaining in the FRF at 31 March 2023.

As the Charity administers the FRF, it is deemed extremely unlikely that the Government will cease to provide grant funding for the Charity to continue whilst the FRF remains to be spent. In addition, there is further work that the Charity needs to continue with and develop. The Scottish Inquiry was put on hold due to Covid 19 but resumed its work in 2021. One key result of the Inquiry is that a scheme has been introduced which will allow former migrants to claim redress. CMT will have a role to play in enabling former child migrants to access the redress scheme. A similar scheme is in place resulting from the Northern Ireland Inquiry.

As a result of the above, continuing as a going concern is reliant on receipt of the annual operational grant. There is uncertainty related to events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern and, therefore, that it may be unable to realize its assets and discharge its liabilities in the normal course of business. Assurance have been given that the Trust will be funded next year. However, if its grant is reduced or stopped, clearly significant reductions will need to be made both in terms of staffing and service delivery but the use of reserves and volunteers will enable the Trust to continue at a very basic level.

The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest £1.

Page 19 of 29

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 ( CONTINUED )

1. Accounting policies (continued)

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Income recognition

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

Incoming resources from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.

Donated services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably; this is normally upon notification of the interest paid or payable by the bank or building society.

Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

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

It is categorised under the following headings:

Irrecoverable VAT is charged as an expense against the activity for which the expenditure arose.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities.

Support costs have been allocated to categories on a basis consistent with the use of resources, which are estimated as being direct costs 57% and support 43%.

Page 20 of 29

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 ( CONTINUED )

1. Accounting policies (continued)

Foreign currency translation

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to the statement of financial activities.

Pension costs

The charity is an admitted body of the Nottinghamshire County Council’s Local Government Pension Scheme (LGPS) which is independently administered. This is a defined benefit scheme and is used for the charity’s employees. Pension costs are assessed in accordance with the advice of the Government Actuary.

Tangible fixed assets and depreciation

Tangible fixed assets costing more than £1,000 are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write down the cost or valuation, less estimated residual value, of each asset on a systematic basis over their expected useful lives on a straight-line basis.

The rates applicable are:

IT equipment 33.33% Phone systems 50% General equipment 33.33%

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.

Provision for open travel applications

A provision is made and included within creditors for open travel applications at the year end. This has been calculated by multiplying the number of open applications by the average cost of travel, which is almost £6,000.

Fund’s structure

Unrestricted funds are funds which are available for use at the discretion of the trustees in the furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The aim and use of each restricted fund is set out in the notes to the financial statements.

Page 21 of 29

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020 ( CONTINUED )

2. Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3. Income from donations and legacies

----- Start of picture text -----
2022 2021
----- End of picture text -----

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds funds funds
£ £ £ £ £ £
Sundry donations 2,807 - 2,807 26,361 - 26,361

4. Income from charitable activities

2022 2021
Unrestricted Restricted TotalUnrestricted Restricted Total
funds funds funds funds funds funds
£ £ £ £ £ £
Grants: DHSC - Section 70 Grant - 621,000 621,000 - 549,778 549,778

5. Other income

Other income
Bank interest
Royalties
Conference fees and expenses
Sale of Equipment		 2022 2021
Unrestricted
funds
£
42
564
-
-		 Restricted
funds
£
711
-
-
-		 Total
funds
£
753
564
-
-		 Unrestricted
funds
£
156
939
-
190		 Restricted
Total
funds
funds
£
£
2,710
2,866
-
939
-
-
-
190
2,710
3,995
606 711 1,317 1,285

Page 22 of 29

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 ( CONTINUED )

6. Expenditure on charitable activities

£
Wages, NI & pension
-
Payroll service
-
Governance costs
7
-
Consultancy
-
Recruitment
-
Staff expenses
-
Training
-
Payments to beneficiaries
-
Family research
-
Memberships & subscriptions
-
Overseas travel
-
UK travel
-
Rent & rates
-
Utilities
-
Repairs & renewals
-
Cleaning & household
-
Insurance
-
Website design & maintenance
-
Postage, printing, stationery & telepho
-
Conferences & events
-
Hospitality
-
Marketing & publicity
-
Office equipment
-
Bank charges
-
Loss on currency exchange
-
Depreciation
-
Grant monies repaid
-
-		 £
Wages, NI & pension
-
Payroll service
-
Governance costs
7
-
Consultancy
-
Recruitment
-
Staff expenses
-
Training
-
Payments to beneficiaries
-
Family research
-
Memberships & subscriptions
-
Overseas travel
-
UK travel
-
Rent & rates
-
Utilities
-
Repairs & renewals
-
Cleaning & household
-
Insurance
-
Website design & maintenance
-
Postage, printing, stationery & telepho
-
Conferences & events
-
Hospitality
-
Marketing & publicity
-
Office equipment
-
Bank charges
-
Loss on currency exchange
-
Depreciation
-
Grant monies repaid
-
-		 £
467,244
1,105
7,400
540
2,774
295
687
(45,463)
2,557
2,057
5,328
3,981
25,466
8,700
1,974
7,436
2,053
606
14,683
1,243
2,269
2,012
5,358
434
(6,652)
1,369
63,410		 £
467,244
1,105
7,400
540
2,774
295
687
(45,463)
2,557
2,057
5,328
3,981
25,466
8,700
1,974
7,436
2,053
606
14,683
1,243
2,269
2,012
5,358
434
(6,652)
1,369
63,410		 £
5,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 £
£
477,185
482,185
1,101
1,101
4,977
4,977
630
630
-
-
371
371
260
260
10,569
10,569
2,196
2,196
1,668
1,668
-
-
70
70
26,125
26,125
3,658
3,658
6,940
6,940
8,763
8,763
2,820
2,820
560
560
14,625
14,625
-
-
1,440
1,440
195
195
9,164
9,164
736
736
(17,786)
(17,786)
570
570
556,835
561,835
- 578,866 578,866 5,000

Included in expenditure above are support costs totalling £273,795 (2021: £243,208).

Page 23 of 29

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 ( CONTINUED )

7. Analysis of governance costs

Analysis of governance costs
Unrestricted
Restricted
funds
funds
£
£
Legal and professional
-
-
Audit fees
-
7,400
Governance meetings
-
-
-
7,400
2022		 Unrestricted
Restricted
funds
funds
£
£
-
96
-
4,600
-
281
-
4,977
2021		 Total
funds
£
96
4,600
281
4,977
Total
funds
£
-
7,400
-
7,400

8. Net income / (expenditure) for the year

Net income / (expenditure) is stated after charging / (crediting):

2022 2021
£ £
Operating lease rentals 24,000 24,000
Net (gains) / losses on foreign currency (6,652) (17,786)

9. Tangible fixed assets

Cost
At 1 April 2021
Additions
At 31 March 2022
Depreciation
At 1 April 2021
Depreciation
At 31 March 2022
Net book value
At 1 April 2021
At 31 March 2022		 IT
equipment
£
10,506
2,398
12,904
9,366
1,369
10,735
1,140
2,169		 Phone
system
£
5,418
-
5,418
5,418
-
5,418
-
-		 General
equipment
£
719
-
719
719
-
719
-
-		 Total
£
16,643
2,398
19,041
15,503
1,369
16,872
1,140
2,169

Page 24 of 29

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 ( CONTINUED )

10. Debtors
Prepayments & accrued income
Other Debtors
11. Creditors
Trade creditors
Other creditors and accruals		 2022
£
206
19,460
19,666
2022
£
9,245
618,707
627,952		 2021
£
190,982
-
190,982
2021
£
725
555,625
556,350

Included within creditors is £440,700 (2021: £486,500) being the sum of anticipated future commitments.

Page 25 of 29

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 ( CONTINUED )

12. Fund Reconciliation

Opening Transfer Closing
balance Income Expenditure between funds balance
£ £ £ £ £
Unrestricted fund
General fund 117,849 3,413 - 66,827 188,089
117,849 3,413 - 66,827 188,089
Restricted funds
DHSC - section 70 Grant 3,329 621,000 (624,329) - -
DHSC - UK Payment Scheme 66,827 - - (66,827) -
FRF Beneficiaries 147,404 711 45,463 - 193,578
217,560 621,711 (578,866) (66,827) 193,578

The Department of Health and Social Care (DHSC) provided two types of grant funding to CMT following the UK Government's apology to former Child Migrants in 2010. The £6M Family Restoration Fund was established in 2010 to cover the costs of family reunion travel. A further £2M fund was announced in July 2017. It can only be used by former Child Migrants or their relatives for reunion travel. To provide for all the necessary operational costs, including the social work and business support teams to manage and maintain the FRF, the DHSC allocates a section 70 (formerly section 64) grant each year.

The Former British Child Migrants Payments Scheme provides a payment of £20,000 to former child migrants sent overseas before December 1970. The Child Migrants Trust helps to administer this scheme on behalf of the Department of Health and Social Care by advising applicants and confirming their eligibility but is not involved in making the payments. The scheme is in recognition of the potential risks inherent in sending unaccompanied children abroad.

13. Analysis of net assets by fund

Fixed assets
Net current assets		 2022 2021
Unrestricted
funds
£
-
188,089		 Restricted
funds
£
2,169
191,409		 Total
funds
£
2,169
379,498		 Unrestricted
funds
£
-
117,849		 Restricted
Total
funds
funds
£
£
1,140
1,140
216,420
334,269
217,560
335,409
188,089 193,578 381,667 117,849

Page 26 of 29

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 ( CONTINUED )

14. Reconciliation of net income / (expenditure) to net cash flow from operating activities

Net income / (expenditure) for year
Depreciation charges
(Increase) / decrease in debtors
Increase / (decrease) in creditors
Net cash flow from operating activities
Analysis of net debt
Cash at bank and in hand		 1 April
2021
699,637		 2022
£
44,941
1,369
171,316
71,602
289,228
Cashflow
288,147		 2021
£
15,433
570
(183,072)
(19,044)
(186,113)
31 March
2022
987,784

15. Staff costs and numbers

Wages
Social security costs
Pension		 2022
£
388,059
30,868
48,317
467,244		 2021
£
392,790
32,928
51,466
477,184

The average weekly number of employees during the year was 6 (2021: 7)

The number of employees whose emoluments fell within the following bands:

£ 2022 2021
110,000 - 119,999 - 1
100,000 - 109,999 1 -
60,000 - 69,999 1 1
The remuneration of key management personnel is as follows:
2022 2021
£ £
Aggregate compensation 166,304 181,029

Page 27 of 29

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 ( CONTINUED )

Pensions Disclosure

The CIO participates in the Nottinghamshire County Council Pension Fund (the Fund), which is part of the Local Government Pension Scheme (LGPS). This is a multi-employer defined benefit statutory scheme administered in accordance with the Local Government Pension Scheme Regulations 2013 (the Regulations) as amended, and the share of assets and liabilities applicable to each employer is not identifiable.

The results and assumptions of the most recent valuation of the scheme are as follows:

The valuers report that there are a few important regulatory uncertainties surrounding the 2019 valuation and that, although it is unclear what impact these will have on the future benefits of individual members, they have considered these issues in the assumptions used to set the contribution rates for employers.

The scheme as a whole is in deficit at 31 March 2019 by £405m. As mentioned above The CIO’s share of this cannot be identified and therefore the liability is not included in these financial statements.

In order to reduce the pension scheme deficit, CMT pays additional contributions which for the year ending 31st March 2022 totalled £17,659 (2021: £17,038). The additional contributions for financial year ending 31st March 2023 will be £18,304, and a further increase of 3.65% will be applied for the financial year ending 31st March 2023, when a new triennial valuation report will be produced by Nottinghamshire County Council. It is expected these contributions will restore the pension fund to a funding position of 100% over a recovery period length of no more than 19 years, as of 31st March 2019.

If the CIO left the scheme the regulations require that a cessation valuation be carried out to determine the assets and liabilities at closure. If there was a deficit then this would result in an exit charge

Post valuation events

Since the valuation date there has been some very significant movements in the investment markets and largely driven by the COVID-19 crisis. However, the funding model is designed to help withstand shortterm volatility in markets as it is a longer-term model and the use of smoothed assumptions over a sixmonth period ultimately aims to set stable contributions for employers.

Page 28 of 29

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 ( CONTINUED )

16. Operating leases

The charity has one lease for premises, which has now expired and is paid quarterly in advance at £6,000 per quarter. The total charge for the year is £24,000.

17. Trustees’ remuneration, benefits and expenses

Trustees received no remuneration or benefits in this period.

Expenses totalling £513 were reimbursed during the year to one trustee (2021: £281 to one trustee).

18. Related party transactions

The Child Migrants Trust is incorporated as a registered charity in Britain and Australia. Although legally these are two separate organisations, their objectives and policies are synchronised to ensure close cooperation between both agencies. As most former child migrants live in Australia, it is essential to provide local services and to ensure that resources like the Family Restoration Fund (FRF) and the U.K. Government Payment Scheme can be accessed in Australia. Consequently, funds are sent from CMT in the U.K. to CMT in Australia to cover the costs of FRF travel and to cover part of the salary costs of the staff delivering these services.

During the year, Child Migrants Trust paid Child Migrants Trust Inc. £46,535 (2021: £50,000) in contribution to salaries and wages.

Child Migrants Trust Inc have assisted with the administration of the Former British Child Migrant Payment Scheme during the year. Salary and administration costs totalling £15,181 (2021: £15,181) have been incurred by Child Migrants Trust Inc and have been accrued in these financial statements.

At 31 March 2022, Child Migrants Trust owed Child Migrants Trust Inc. £94,133 (2021: £54,133).

19. Auditors Remuneration

During the period, the cost of the audit service was estimated at £7,400

20. Control relationships

The ultimate control of the charity lies with the board of trustees who are responsible for the charity’s affairs.

Page 29 of 29