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2024-03-31-accounts

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024

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

Page Contents 2- 13 Trustees’ annual report 14 Independent Examiner’s report 15 Statement of financial activities 16 Balance sheet 17 Statement of cash flows 18-28 Notes to the financial statements

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2024

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

INTERNATIONAL DIRECTOR:

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:

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

Ringwood Central, Corner Ringwood, VIC 3134, Australia.

INDEPENDENT EXAMINATION BY:

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

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TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2024

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:

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TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2024

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 both the prevention and the detection of fraud and other irregularities.

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. This is highly complex and sensitive work requiring skilled professional staff.

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 to endure a childhood often spent in large, bleak institutions.

Whilst early migration schemes involving tens of thousands of children were focussed on Canada until the 1920s, in the post-war years, over three thousand children were sent to Australia, with much smaller numbers shipped to New Zealand, Southern Rhodesia (now Zimbabwe) and Canada.

For over 35 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 public recognition via parliamentary inquiries and practical measures, like redress schemes, to manage the extremely adverse consequences of child migration.

The Trust is the only independent, professional social work agency that works with former child migrants and their families from all migrating agency backgrounds across all the four countries involved in child migration schemes

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, and often members of the next generation.

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 historical institutional abuse Inquiries and redress schemes through the careful preparation of detailed written and oral statements of evidence.

Support with applications to various redress schemes, resulting from public inquiries in both Scotland and Northern Ireland as well as Australia, is now a key feature of CMT’s work with former Child Migrants and their next of kin.

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

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TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2024

restoration services to family members based mainly in the United Kingdom but also across several other countries.

It is an integrated service model that promotes better reunion casework practice by CMT taking a central coordinating and therapeutic role. This ensures that all the 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.

CMT’S SOCIAL WORK SERVICE

CMT social work services, funded by the Department for Education, include two main workstreams; restoration of family and identity, and therapeutic work to address historical childhood institutional abuse.

CMT’s model of practice relies heavily upon social workers’ capacity for travel to the varied locations where former child migrants reside. This is complex, sensitive work regarding profound childhood loss and trauma that requires meetings in person rather than by telephone contact.

Only qualified and experienced social workers are employed to undertake CMT’s specialist work with survivors of historical institutional abuse.

Since the end of pandemic disruptions to services, requests for family research, reunion support, and counselling in relation to trauma and loss have been in high demand.

RESTORATION OF FAMILY AND IDENTITY

Today, most former child migrants live outside of the United Kingdom, in the countries where they were sent as children under the child migration schemes. The last child migrants financed by the UK government arrived in Tasmania, Australia in 1970.

Most child migrants live in Australia, Canada and New Zealand, with much smaller numbers remaining in Zimbabwe, given its difficult, recent history. Many of those sent to the former Rhodesia resettled as adults in RSA or Australia.

We estimate that between 150-200 former child migrants returned to live in the UK permanently, most between the 1960s-1990s. Frequently, they returned to the UK in the hope of finding their family. Unfortunately for those who returned before CMT was established in 1987, the specialist, independent services required were not available to help them rebuild family relationships. Often former child migrants who returned to the UK many years ago express feelings of continuing isolation and loss.

Whilst the majority of former child migrants have now found at least one relative, many are still desperately searching for missing family members, including parents and siblings.

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TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2024

Due to poor and practices, most former child migrants lived without any knowledge of their family or full identity for decades after they were shipped overseas as young children.

Children were deceived that they were orphans or told that their families did not want them. Former child migrants often state that this cruel deception was indeed worse than the abuse they suffered in the institutions.

Advances in DNA technology and greater awareness of its potential both give new hope to those whose decades long search for family has remained unresolved. This is frequently due to either a lack of records or the absence of vital details in surviving records.

Others have taken the welcome opportunity to explore paternal family relationships, particularly where their father’s details were never recorded on either birth records or agency files.

Through DNA technology, one former child migrant discovered that her father was an American serviceman. Whilst he is no longer alive, she was able to meet her brothers and visit her father’s grave in Arizona, USA.

During this financial year, forty-four families were located through CMT family research activities. Family research is a critical part of the social work service and often requires travel across the four countries of the UK to interview former child migrants’ relatives located through research.

In most cases, those family interviews lead to planned reunions within a year or two. Sometimes, former child migrants’ families are located further afield from the UK. For example, numbers of former child migrants’ mothers were GI brides or married Canadian servicemen. CMT’s work in Canada is focused on those sent under the child migration schemes, but also upon former child migrants whose mothers moved there after World War 2 and raised families abroad.

CMT provided services related to restoration of family and identity to more than 470 former child migrants during 2023/24. Vital documents of identity such as full birth certificates were withheld from former child migrants for decades. Of course, these are increasingly essential for the many bureaucratic demands of daily life including applications for a passport or a pension. Even when birth certificates were provided, usually they were only short birth certificates which do not include details of

parents’ names. Other services provided to former child migrants include retrieval of historical childcare files, documents of identity, active research

to trace surviving family members and intensive support for family reunions. Advice and assistance to resolve citizenship issues and to obtain visas and passports continue to play an essential part in CMT’s family and identity service.

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TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2024

REDRESS AND SOCIAL WORK SUPPORT

CMT has played a pivotal role in exposing historical child abuse that adversely affected thousands of British child migrants. There are now several redress options available in Australia and the United Kingdom for former child migrants who feel ready to address issues of historical abuse and injustice. In some situations, there are also options for civil litigation following recent changes to the law concerning time limitations for historical abuse.

CMT’s social workers help former child migrants prepare applications for redress schemes or civil litigation in relation to historical child abuse. For many, this will be the first time they have spoken about their childhood abuse. There is now a better understanding that institutional abuse experienced in early childhood is likely to have an enduring negative impact upon many aspects of people’s lives, and that independent, trauma informed services are vital to maintaining safety and wellbeing. These are all critical components of CMT’s wide range of services.

One scheme available to all former child migrants is the government’s ‘UK Payment Scheme’ established in April 2019 in response to recommendations from the Independent Inquiry into Child Sexual Abuse investigation into child migration. CMT manages this scheme on behalf of the UK government. Payments were made to over a thousand eligible applicants in the first six months following the scheme’s opening. Since that time, there has been a gradual reduction in the number of applications, with very few applications now received annually.

Redress schemes in Northern Ireland and Scotland were established following historical abuse public inquiries. CMT continues to help former child migrants sent to Australia, Canada and New Zealand to prepare their applications in respect of abuse suffered while in care before their migration.

The Australian government’s redress scheme opened in 2018. Although it is limited to historical sexual abuse, CMT has now supported more than 300 former child migrants to prepare their applications.

During 2023-24, CMT helped more than five hundred former child migrants to apply to various redress schemes or manage the difficult period whilst awaiting an outcome.

In some cases, particularly those involving very serious episodes of childhood abuse, a referral to lawyers was arranged to pursue civil litigation rather than a statutory redress scheme.

As these proceedings may include robust cross examination in a court setting, it is vital to assess whether this is a suitable option for specific individuals, especially those with difficulties in terms of self-esteem and confidence following psychiatric in-patient admissions. This is an expanding area of work as former child migrants become increasingly aware of the extent of both historical abuse and the different supported options available to them.

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TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2024

In October 2022, the Independent Inquiry into Child Sexual Abuse tabled its final report, with recommendations for redress schemes for those who experienced historical abuse in England and Wales.

If the government accepts the Inquiry’s recommendations, there will be a significant impact on demand for services given most former child migrants spent time in care in England prior to being migrated to Australia, Canada, New Zealand or Southern Rhodesia.

As yet the government has not made any clear announcement regarding implementation of the recommendations.

NORTHERN IRELAND AND SCOTLAND REDRESS SCHEMES

The Northern Ireland Historical Institutional Abuse redress scheme opened for applications in 2019. CMT has now completed the majority of eligible former child migrants’ application to the scheme. Approximately seventy-five applications have been submitted over the past five years.

Scotland’s Redress Scheme opened in early 2022 and CMT is currently working with around fifty-five child migrants in the UK, Canada, Australia and New Zealand to prepare their applications. It is anticipated this work will eventually include up to 120 former child migrants over the next few years.

Redress work is frequently intense, demanding work requiring skilled workers and the ability to travel for interviews in person. Fortunately, CMT has a small team of very experienced social workers undertaking this specialist work.

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 all those who qualify.

The rate of applications continues to be very low. During this year, a total of only ten applications were processed and approved while eight applications did not meet the necessary criteria for eligibility. However, it often requires considerable research to establish whether applications do fit all the criteria, especially as there is a very tangible financial consequence for those who do, in fact, qualify.

The low rate of new applications reflects the success of the early implementation and management of the scheme. It is anticipated that further applications will be received for a few years to come as former child migrants, disconnected from any networks or sources of information, gradually learn about the government’s offer of redress for loss of family and the risk of abuse through child migration.

CMT has taken steps to inform other organisations and associations in contact with former child migrants about the Payment Scheme, but a small minority of former child migrants remain unknown to CMT and other services.

Most applicants reside in Australia with others from the UK, Canada and Zimbabwe. The overall total stands at 1750 payments.

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TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2024

For a considerable number of former child migrants, especially those on fixed incomes like pensions, a lump sum of £20,000 has proved to be especially useful in meeting urgent needs or providing some immediate 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 bi-monthly meetings were held to ensure a consistent approach and effective coordination between the staff and systems at all three organisations.

Former child migrants continue to await the government’s detailed response to the 2022, final report from the Independent Inquiry into Child Sexual Abuse, which recommended redress schemes for England and Wales. That measure would bring about equality with former child migrants from Northen Ireland and Scotland where redress schemes have already been established following public child abuse inquires.

THE FAMILY RESTORATION FUND (FRF)

The Family Restoration Fund is a UK government funded resource, managed by CMT, which provides financial support and services to enable former child migrants to visit their families at home in the UK. Most visits are between Australia and different countries across the United Kingdom. The costs of international flights and accommodation for up to seventeen nights are met by the FRF. This is regarded as a reasonable period for a family visit in view of the impact of international flights on travellers who are well past retirement age. Visits can be self-funded beyond this minimum length of eighteen days.

The vast majority of former child migrants are now aged in their 70s and 80s, and some live with complex health conditions that require careful management when planning long-haul travel.

Following the pandemic disruptions and border closures, it has taken a long time for hotel standards to return to acceptable levels. This is a consequence of most hotels adapting to become short- or mediumterm accommodation during the pandemic, with the loss of cleaning and reception staff. On occasions, it has been difficult to ensure former child

migrants are fully supported, with good standards of

accommodation and care through their reunion visit. Demand for the Family Restoration Fund remains at a significant level with forty visits completed this year and several more requests approved for travel during the summer months of 2024. The FRF remains a vital resource that promotes recovery from two of the most damaging consequences of child migration - the loss of family and identity.

Over time, as former child migrants age and international travel becomes more of a challenge, it is likely that demand will slowly reduce.

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TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2024

However, for the foreseeable future and certainly over the next few years, hundreds of former child migrants are planning future meetings with their family, following a lifetime of separation thousands of miles from home.

FUTURE PLANS

Last year witnessed a notable change in the Trust’s framework of accountability following its transfer to the Department for Education after decades of working under the auspices of the Department of Health and Social Care. Considerable time and activity have been devoted this year to ensure that the Trust can comply with all the varied reporting requirements of the department. These include dozens of key performance indicators covering important aspects of the Trust’s service delivery and management of its finances. There is a strict reporting regime which requires the Trust to submit quarterly reports outlining its results in terms of income and expenditure as well as progress on all the performance measures. The Trust managed to meet all these requirements which was a considerable achievement this year, given that its budget was reduced by 10% compared to last year.

One obvious headache created by budget reductions is that recruitment becomes a major challenge if staff can only be offered short term contracts. This year, the Director’s personal assistant retired after decades of valuable and dedicated work on behalf of the Trust and its clients. It will be exceedingly difficult to replace her experience and knowledge even without the extra burden of cuts to core funding.

Over the past year, there has been a welcome respite from the need to contribute to official Inquiries into historical episodes of child abuse. This means a reduction in demands for the Trust to present evidence to such Inquiries but an increase in work such as assisting former child migrants with applications to redress schemes of various kinds.

Once again, the Trust and its clients have been watching the progress of the Government’s responses to each of the recommendations from the IICSA Inquiry, particularly in relation to redress issues which will potentially create new opportunities for those former child migrants who were ill-treated while in care in England or Wales. However, there has been little or no progress so far in terms of tangible results.

Further advocacy has also been required by the Trust in relation to the Family Restoration Fund to ensure that family relationships can be resumed or initiated for the first time after the further episode of separation caused by the pandemic. The Fund reached another milestone this year with 1400 visits having been supported, generating very welcome and positive feedback from the majority of those who have enjoyed significant family occasions like weddings, birthdays and other anniversaries.

Certainly, as far as former child migrants and their families are concerned, there is a strong and compelling need for the Family Restoration Fund to continue for as long as they feel able to cope with the demands of international travel. As one ninety-year-old explained - ‘all I need is my walking stick and I look forward to another visit to my family.’

Towards the very end of the year, it was decided that the Family Restoration Fund would continue into next year and funds were allocated to cover around another sixty visits. This is a welcome development but the short-term security around the Fund needs to be extended to reduce uncertainty over future planning.

With a change of government in Australia, the Trust has seized opportunities for policy initiatives in relation to services available to former child migrants. Indeed, progress has been made in expanding some areas of redress to the benefit of specific sections of the child migrant community.

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TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2024

The Trust will be monitoring developments and contributing to any future policy reviews. Indeed, the Trust’s expertise was sought by the Victorian State Government for advice on the presentation and wording of its apology in February 2024 to those abused in its institutions. Ten former child migrants attended this milestone event.

FINANCIAL REVIEW

REVIEW OF FINANCIAL POSITION AT THE END OF THE REPORTING PERIOD

This was a year of consolidation with expenditure marginally exceeding the DfE grant which is the only significant funding event for the year. The ongoing funding support by the DfE is crucial to the continuing operation of the Trust.

Operational funds were received in good time resulting in adequate cash flows throughout the year.

Funding support for the continuing operation of the FRF is crucial to future service delivery for this very important aspect of the Trust’s operations.

Investments are held mainly in cash and interest-bearing deposits which the trustees consider to be the appropriate investment strategy for the Trust at this time.

RESERVES POLICY AND GOING CONCERN

The Trust has total funds of £208,705 of which £98,013 are restricted funds. The free reserves of the Trust are £110,692 (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 both relevant and very much a priority.

Recruitment and retention of specialist staff remains a challenge because of the limited numbers of candidates with suitable skill sets. Fortunately, we have managed to fill enough key positions in our social work, finance and administrative teams to maintain our vital services.

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TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2024

THANKS AND ACKNOWLEDGEMENTS

Recognition and thanks are also very much due to the many individual donors who have helped to boost the reserves and to our major funding body, the Department for Education, for their vital lifeline of financial support.

Our Trustees have remained in post throughout this year to provide a further sense of continuity to dedicated staff coping with yet another very challenging and busy year. Services have gradually returned to more regular routines after the disruption caused by the pandemic and the welcome relaunch of the Family Restoration Fund which has now completed a full year of activity once more. A wide network of support services, including landlords, printers, cleaners, couriers, delivery drivers, gardeners and plumbers as well as other professional staff, like independent examiners, have also contributed positively to the work of the Trust. Yet again, to enhance the Trust’s reserves the International Director, Dr Margaret Humphreys, has very kindly donated all the royalties from her best-selling book ‘Oranges and Sunshine.’

STRUCTURE, GOVERNANCE AND MANAGEMENT

GOVERNING DOCUMENT

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

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 and copies of previous annual reports and accounts.

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.

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TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2024

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

12 August 2024

Page 13 of 28

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CHILD MIGRANTS TRUST FOR THE YEAR ENDED 31 MARCH 2024

Independent Examiner's Report to the Trustees of Child Migrants Trust

I report to the charity trustees on my examination of the financial statements of the charity for the year ended 31 March 2024 which are set out on pages 15 to 28.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

Material uncertainty related to going concern

I draw attention to note 1 in the financial statements, which indicates that the charity has not received confirmation of the operational grant for the year ended 31 March 2026. These events indicate that a material uncertainty exists that may cast significant doubt on the charity’s ability to continue as a going concern.

My statement is not modified in respect of this matter.

Melvin Bailey FCCA DChA

For and on behalf of Rogers Spencer

Chartered Accountants Newstead House Pelham Road Nottingham

NG5 1AP

Date 12 August 2024

Page 14 of 28

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted
Funds
Note
£
Income:
Donations and legacies
3
2,667
Income from charitable activities:
Grants and Contributions
4
-
Other
5
906
Total income
3,573
Expenditure:
Charitable activities
6
70,738
Total expenditure
70,738
Net income /(expenditure)
(67,165)
Transfer between funds
(5,637)
Net movement in funds
(72,802)
Reconciliation of funds:
Total funds brought forward
183,494
Total funds carried forward
12
110,692		 2024 Total
Funds
£
2,667
540,000
2,887
545,554
1,003,975
1,003,975
(458,421)
-
(458,421)
667,126
208,705		 Unrestricted
Funds
£
2,347
-
578
2,925
4,115
4,115
(1,190)
(3,405)
(4,595)
188,089
183,494		 Restricted
Funds
£
-
600,000
1,872
601,872
755,923
755,923
(154,051)
3,405
(150,646)
634,278
483,632
2023		 Total
Funds
£
2,347
600,000
2,450
Restricted
Funds
£
-
540,000
1,981
541,981
933,237
933,237
(391,256)
5,637
(385,619)
483,632
98,013
604,797
760,038
760,038
(155,241)
-
(155,241)
822,367
667,126

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 18 to 28 form part of these financial statements.

Page 15 of 28

BALANCE SHEET AT 31 MARCH 2024

----- Start of picture text -----
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 9 - 800
Total fixed assets - 800
Current assets
Debtors & prepayments 10 7,032 -
Cash at bank and in hand 306,491 859,508
Total current assets 313,523 859,508
Liabilities
Creditors: amounts falling due within
one year 11 104,818 193,182
Net current assets 208,705 666,326
Net assets 208,705 667,126
The funds of the charity
Unrestricted income funds 12 110,692 183,494
Restricted income funds 12 98,013 483,632
Total funds 208,705 667,126
----- End of picture text -----

The financial statements were approved and authorised for issue by the Board on 12 August 2024.

Signed on behalf of the charity’s trustees:

Signed Hon Alderman Joan Taylor MBE, Chair of Trustees

Dated: 12 August 2024

The notes on pages 18 to 28 form part of these financial statements.

Page 16 of 28

STATEMENT OF CASH FLOWS AT 31 MARCH 2024

Note
Net cash flow from operating activities
14
Cash flow from investing activities
Interest received
Net cash flow from investing actvities
Net increase / (decrease) in cash and cash equivalents
Cash and Cash Equivalents at 1 April 2023
Cash and Cash Equivalents at 31 March 2024
Cash and cash equivalents consists of:
Cash at bank and in hand
Cash and Cash Equivalents at 31 March 2024		 2024
£
(554,998)
1,981
1,981
(553,017)
859,508
306,491
306,491
306,491		 2023
£
(130,274)
1,998
1,998
(128,276)
987,784
859,508
859,508
859,508

The notes on pages 18 to 28 form part of these financial statements.

Page 17 of 28

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

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 the annual operational grant has been received from the Department of Education for the financial year ending on 31 March 2025 which completes the present threeyear funding cycle. We have not yet had confirmation of funding for the next three-year cycle. However, we are confident that funding will be extended following the election of a Labour government.

The balance remaining in the Family Restoration Fund (FRF) has reduced significantly at the end of March 2024. Welcome confirmation of a further £600,000 has been received for the year ending 31 March 2025.

While there is still strong demand for the full range of the Trust’s services, which includes family reunions via the FRF and social work support to access various redress schemes, it is deemed extremely unlikely that the new government will cease to provide grant funding for this vital work.

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

Page 18 of 28

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ( 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 19 of 28

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ( 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.

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 20 of 28

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ( 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

ome from charitable activities
Sundry donations
Grants:
DfE - section 70 Grant
Unrestricted
Restricted
funds
funds
£
£
2,667
-
2024
Unrestricted
Restricted
funds
funds
£
£
-
540,000
2024		 2024 Total Unrestricted
funds
funds
£
£
2,667
2,347
Total
Unrestricted
funds
funds
£
£
540,000
-		 Total Unrestricted
funds
funds
£
£
2,667
2,347
Total
Unrestricted
funds
funds
£
£
540,000
-		 Restricted
funds
£
-
2023
2023		 Total
funds
£
2,347
Unrestricted
funds
£
-		 Restricted
funds
£
600,000		 Total
funds
£
600,000

4. Income from charitable activities

5. Other income

----- Start of picture text -----
2024 2023
Unrestricted Restricted Total Unrestricted Restricted Total
----- End of picture text -----

Bank interest
Services
Royalties		 funds
£
-
417
489
906		 funds
£
1,981
-
-
1,981		 funds
£
1,981
417
489
2,887		 funds
£
126
-
452
578		 funds
£
1,872
-
-
1,872		 funds
£
1,998
-
452
2,450

Page 21 of 28

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ( CONTINUED )

6. Expenditure on charitable activities

Note
Wages, NI & pension
Payroll service
Governance costs
7
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 & telephone
Conferences & events
Hospitality
Marketing & publicity
Office equipment
Bank charges
Loss on currency exchange
Depreciation
Supergood Consultancy		 Unrestricted
funds
£
-
-
-
87
178
-
10
30
1,199
-
-
-
-
-
-
(240)
302
889
-
-
39
1,118
800
66,325
70,738		 Restricted
funds
£
414,570
884
11,380
155
639
866
391,726
3,578
2,765
35,184
10,735
26,482
5,344
4,521
2,596
1,848
68
17,615
3,588
42
2,383
501
(4,232)
-
-
933,237
2024		 Total
Unrestricted
funds
funds
£
£
414,570
566
884
-
11,380
-
155
-
726
318
1,044
-
391,726
-
3,588
-
2,795
-
35,184
1,000
11,934
692
26,482
-
5,344
-
4,521
-
2,596
-
1,848
-
68
-
17,375
30
302
-
4,477
85
42
-
2,383
-
540
55
(3,114)
-
800
1,369
66,325
-
1,003,975
4,115		 Restricted
Total
funds
funds
£
£
440,457
441,023
515
515
8,993
8,993
12,823
12,823
1,568
1,886
540
540
142,548
142,548
2,373
2,373
1,788
1,788
65,009
66,009
6,981
7,673
26,384
26,384
8,317
8,317
1,193
1,193
3,840
3,840
2,692
2,692
491
491
11,172
11,202
567
567
2,687
2,772
1,158
1,158
2,378
2,378
496
551
10,953
10,953
-
1,369
-
-
755,923
760,038
2023

Included in expenditure above are support costs totalling £215,891 (2023: £277,871)

Page 22 of 28

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ( CONTINUED )

7. Analysis of governance costs

Legal and professional
Audit fees
Examination Fees
Consultancy		 2024 Total
funds
£
-
6,580
4,800
-
11,380		 Unrestricted
Restricted
funds
funds
£
£
-
673
-
7,820
-
500
-
8,993
2023		 Total
funds
£
673
7,820
500
Unrestricted
funds
£
-
-
-
-		 Restricted
funds
£
-
6,580
4,800
-
11,380
8,993

8. Net income / (expenditure) for the year

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

2024 2023
£ £
Operating lease rentals 24,000 24,000
Net (gains) / losses on foreign currency (3,114) 10,953

9. Tangible fixed assets

IT
equipment
Cost
£
At 1 April 2023
12,904
Additions
At 31 March 2024
12,904
Depreciation
At 1 April 2023
12,104
Depreciation
800
At 31 March 2024
12,904
Net book value
At 31 March 2024
-
At 1 April 2023
800		 Phone
General
system equipment
£
£
5,418
719
-
-
5,418
719
5,418
719
-
-
5,418
719
-
-
-
-		 Total
£
19,041
-
19,041
18,241
800
19,041
-
800

Page 23 of 28

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ( CONTINUED )

10. Debtors
11. Creditors
Prepayments & accrued income
Trade creditors
Other creditors and accruals		 2024
£
7,032		 2023
£
-
7,032
2024
£
756
104,062
104,818		 -
2023
£
4,943
188,239
193,182

Included within creditors is £80,000 (2023: £50,000) being the sum of anticipated future commitments.

Page 24 of 28

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ( CONTINUED )

12. Fund Reconciliation

Unrestricted funds
General fund
Restricted funds
Department for Education
- section 70 Grant
FRF Beneficiaries		 Opening
balance
Income Expenditure
Transfer
between
funds
Closing
balance
£
£
£
£
£
183,494
3,573
(70,738)
(5,637)
110,692
183,494
3,573
(70,738)
(5,637)
110,692
-
540,000
(545,637)
5,637
-
483,632
1,981
(382,600)
-
98,013
483,632
541,981
(928,237)
5,637
98,013

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 DfE allocates a section 70 (formerly section 64) grant each year.

13. Analysis of net assets by fund

lysis of net assets by fund
Unrestricted
funds
£
Fixed assets
-
Net current assets
110,692
110,692		 2024 TotalUnrestricted
funds
funds
£
£
-
-
208,705
183,494
208,705
183,494		 2023
Restricted
funds
£
-
98,013
98,013		 Restricted
Total
funds
funds
£
£
800
800
482,832
666,326
483,632
667,126

Page 25 of 28

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ( CONTINUED )

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

Net income / (expenditure) for year
Depreciation charge
Interest received
(Increase) / decrease in debtors
Increase / (decrease) in creditors
Net cash flow from operating activities
Analysis of net debt
01 April 2023
Cash at bank and in hand
859,508		 2024
£
(458,421)
800
(1,981)
(7,032)
(88,364)
(554,998)
Cash Flow
(553,017)		 2023
£
(105,240)
1,369
(1,998)
19,666
(44,072)
(130,275)
31 March 2024
306,491

15. Staff costs and numbers

2024 2023
£ £
Wages 361,461 419,042
Social security costs 29,653 11,024
Pension 23,456 11,971
414,571 442,037
The average weekly number of employees during the year was 6 (2023:6)
The number of employees whose emoluments fell within the following bands:
£ 2024 2023
90,000 - 99,999 1 1
60,000 - 69,999 2 1
The remuneration of key management personnel is as follows:
2024 2023
£ £
Aggregate compensation 158,653 158,668

Page 26 of 28

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ( 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 2022 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 surplus at 31 March 2022 by £9m. As mentioned above, the CIO’s share of this cannot be identified and therefore the surplus is not included in these financial statements.

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 significant market turbulence including material increases in short-term inflation and gilt yields. There is an ongoing cost of living crisis, as well as political turmoil. However, the funding model is designed to help withstand short-term volatility in markets as it is a longer-term model and the use of smoothed assumptions over a six-month period ultimately aims to set stable contributions for employers.

Page 27 of 28

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ( 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 £0 were reimbursed during the year (2023: £0).

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. £45,000 (2023: £35,000) 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 £0 (2023: £0) have been incurred by Child Migrants Trust Inc and have been accrued in these financial statements.

At 31 March 2024, Child Migrants Trust owed Child Migrants Trust Inc. £0 (2023: £54,133).

19. Control relationships

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

20. Independent Examiners Remuneration

During the period, the cost of the examination service was £ 4,800

Page 28 of 28