Char•ty number: 1172481
Company number: 10152838
Safe Places
for Children
professional care, guaranteed outcomes
SAFE PLACES FOR CHILDREN UK
FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2021
•A8DKAD89•
3010912022
COMPANIES HOUSE

SAFE PLACES FOR CHILDREN UK
CONTENTS
Page
Trustees and Administrative Infomiation
Trustees, Report
Independent Auditor's Report
Statement of Financial Activities
li
Balance Sheet
12
Cash Flow Statement
13
Note5 to Financial Statements
14

SAFE PLACES FOR CHILDREN UK
TRUSTEES ANO ADMINisfRATIVE INFORMATION
Trustees
Keith Mason (resigned 11 April 2022. appointed 6 July 20221
Christopher Saunders
Maninder Singh
Anthony Thomp50n {appointed 22 March 2022, resigned 25
August 20221
Office address
Safe Places for Child￿n UK
First Floor
Triad House
Mountbatten Court
Worrall Street
Congleton
Cheshire
CW12 IDT
Independent Auditor
Saffery Champness LLP
Mrire House
N Park Rd
Harrogate
HGI 5RX
Bankers
Royal Bank of Scotland
Western Avenue
Chatham
ME4 4RT
Solicitors
Veale Wasbrough Viiards LLP
Narrow Quay House
NaTrowQuay
Bristol
BSI 4QA
Page I

SAFE PLACES FOR CHILDREN UK
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2021
Trustees, Repwt
The trustees. who are also directors of the charrty forthe purposes of the Companies Act 2C￿6. are pleased to
present their annu31 trustees, report togetherwith the financial statements forthe yearto 31 December 2021
which are also prepared to meet the requirements for a directors, report and accounts for Companies Act
purposes.
The financial statements comply with the Charities Act 2011. the Companies Act 2006, the Memorandum and
Articles of Associ8tion, and Accounting and Reporting by Charrties- Statement of Recommended Practice
applicable to charities preparingtheir actounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland IFRS 1021.
Objectives and activities
The charbty's objectives are:
The relief of-
children, young adults and disabled people in need- and
the families of children, young adults and disabled people in need in particular but not extlusrve
by providing residential, therapeutic and rehabilttation services and family support services,.
bl
the relief of those in need by reason of financial hardship. ill health. disability. youth, age or other
disadvantage- and
the advancement of such other objects or purposes in any part of the world which are exclusive
charitable according to the law of England and Wales and are in the opinion of the trustees connected
with children. young adults ordisabled people in need in such manneras thetrustees may in their absolute
discretion think fit.
The purposes of the charity a￿=
To providetherapeutit ￿SidentIal care of high needs children. young adufts and disabled people. providing
rehabilitation services in addition to the immediate needs of the youn8 people.
In addition, we seek io use the experiences and knowledge gained working with traurnati5ed young people
in other locations io bring about improvements in the efficiency and effectivene55 of other organisations
workin8 in this sector.
Working wwth the local èuthorities and departments. we aim to raise the standards and the quality of care
delivered to all high needs young people by the various agencies and charilies.
-The objectives for this year are:_"
To continue to develop a team of educated. excellent, enthusiastic stsff to guide young people along a
personal growth iourney.
To select and appropriately fit out houses within the communrty to provide accommodation forthe young
people in a way that facililates their ca￿. safety and rehabilitation.
To institute trainin& review and verification programs to ensure the highest possible standard of care is
provided.
Page 2

SAFE PiACES FOR CHILDREN UK
TRUSTEES, REPORT
FOR THE YEAR ENDED 310ECEMBER 2021
Funding
We have established working relationshipswith various Trustees of the Health and Social Care trusts in a range
of jurisdictions in Northern Irelènd and England. We have broad agreement on the pr￿ing Structu￿ and cosl
recovery models for caring for young people in their custody. We have suctessfully established England
operation5 and expanded Northern Ireland operations despite the impact of COVID-19.
We have detemiined that we can pro¥bJe the appropriate 5ervites at the best cost to ensure the viability of
Safe Places for Children UK.
Fundraising
The Trustees take their responsibilities under the Charities {Protect￿n and Social Investment) Act 2016
seriously and have considered the implications on their aclivf(ies. The charity does not actNety raise funds or
solicit donations directly from the general public at present. The charity does not work direLtly with
commercial sponsors in rektion to fundraising. The Trustees are not aware of any complaints made in respect
of fundraising during the period.
Public Benefit
In planning the activities for the year to meet the charitsble objects. the truslees have complied with their
duties in Sertion 17 of the Charities Act 2011 and have considered the Charity Commission'5 general guidance
on public benefit.
Financial Review
The charity received income of £1,787,80512020- £1,374,990). There was an increase in income compared
to 2020 as the charity took on more contracts to provide service5 to local authorities.
Expenditure of £1,871.326 12020 - £1,520,362) was incurred in relation to the charit￿5 operations. The
operations included therapeutic residential services and ancillary activities.
Reserves policy
The charty held a deficit on unrestricted funds of £1.103.961 as at 31 December 2021 12020 - deficit of
£1,020,440). The charity recognises the need to have positive unre5tricled funds and is taking Steps to achieve
this in due course. The charity exF*rts to ￿eNe continued support from the connetted tharity Safe Places
for Children Secretariat.
FundTaising
The Trustee5 take their responsibilities under the Charities (Protection and Social Investmentl Act 2016
seriously and have considered the implications on their fundraising activities. The Chartty does not engage in
fundraising activity nor does it petition any donations from members of the general public and does not work
w¢th any third-party commercial fundraiser. The Trustees are not aware of any fundraising complaints made
in respect of the financial year.
Page 3

SAFE PLACES FOR CHILDREN UK
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2021
Golng Concem
We were supported during start.up by the parent organisation, Safe Places for Children Secretariat. and by
the Australian not-for-profit Safe Places Community Services Limtted. These organisations continue to provide
backup funding, management expertise, ernergency staffing requirements and administrative support. With
these arrangement5 in pla￿, we are able to continue establishing our presence in the industry and bring better
outcomes for young people. The charity recognises the need to have p05ittve unrestricted funds and is taking
steps to achieve this in due course. The charity expects to receive continued support from the connerted
charity Safe Places for Children Secretariat.
The Truslees have ￿VIeWed cash flow forecasts for 2022 and 2023 in order to consider going concern and are
confident that the eharbty will have the resources available to rt that it will need for at least the 12 months
following the approval of these financial statements.
Thus. the Trustees continue to adopt the going concern basis of xcounting in preparing the financial
Statements.
Risk management
The trustees have a risk management stratw whKh comprises:
monthly review an(J check to ensure standards are maintained. policie5 upheld and procedures followed
in both practical application and documentatM)n.'
ongoing work by a dedicated Quality and Systems team,.
ongoing work by team reviewing documentation. licencing and other ￿qUirementS for working in this
hr8hly regulated industry-
an annual review of the principal risks and uncertainties that the charity faces. including financial risks,.
the establishment of policies. 5yStern5 and procedure5 to mitigate those risks ￿entifIed in the annual
review: and
the implementation of procedures designed to minimise or manage any potential impact on the charity
should those risks materialise.
This work has identified that barrie￿ to entry is the major financial risk for the charity. The approach of Safe
Places for Children LIK is different frorn those used by other Organisat￿n5 in residential care. and requires
changes in thinking in the funding and placement agencies.
Attention has-also been.focussed.on non-financial-risks arising from fire,-health and'safety of staff and young
people. These risks are managed by ensuring accreditation is up to date. having robust policies and pro￿dUleS
in place. and regular awareness training for staff working in these operational a￿a5.
Future Plans
Since the financial year end, we have made stgnificant progress in continuing to establish the organisation as
premium provider of therapeutic care. We have secured placement5 in both Northern Ireland and England,.
with plans undernay for expansion in Northern Ireland by early 2023. and this will help to improve our overall
financial position and double the revenue for Northern Ireland.
Page 4

SAFE PLACES FOR CHILDREN UK
TRusfEES' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2021
We continue to invest in our relationships With Cheshire East Council and the Trusts in Northern Ireland. We
continue to receive payrnents a5 per the agreed sthedule.
During the 2021 financial year, we setured OFSTED approvals for multiple Cheshire platements for our Crewe
and Maccle5field properties and are in discussions about future placements in the Cheshire East area. We have
also established our head office in Congleton ak)ng with a training room for in-house induction and training.
Sage Places for Children UK is also in discussions with Lancashire County Council and St Helens Council
regarding future placement needs and how we can asslst them to support their local children and young
people.
Strtrtture. Governance & Management
Constitution
The charity is constituted as a company limited by guarantee and was intorporated on 28 April 2016. 11 is
governed by its Memorandum and Articles of Association. There 15 currently one member. The charity was
registered with the Charity Commission on 7 April 2017.
Appointment of trustees
A5 set out in the Artitles of A550ciation the trustees are nominated by Safe Place5 for Children Secretariat.
Trustee irjdurtion ond training
The trustees have undergone orientation to brief them on their legal obligations under charity and companv
law, the Charity Commission guidance on public benefrt, and infomi them of the content of the Memorandum
and Articles of AssociatK)n, the committee and decision-making processes, the business plan and recent
financial performance of the charity.
Reloted parties ond co-operotion with other orgonisotion5
None of our trustees receive remuneration or other benefit from their work as a trustee wtth the charity. Any
connection between a trustee or senior manager of the charity with an employee or contractor must be
disclosed to the full board of trustees in the same way as any other conlrartual relat￿nShip with a related
partv.
The charrf(y has a close relationship with Safe Places Community ServKes Limited in Australia, a non-profit with
extensive experience and successes in the care and rehabilitation of troubled young people, and Safe Places
for Children Secretariat (Registered Charity Number 11734491 the UK charit¢s parent. Safe Places Community
Services Limited provides administration support. training and advice, as well as providing funding for the
establishment phase of Safe Places for Children UK. The charity has not been asked to repay any of these
funds, and we have assurances that ￿paYment will be ￿quired onty as and when the charity has capacty to
pay.
Our view is that Safe Places Communities Services Limited and the charrty are connected parties pursuant to
the Australian accounting standards and the United Kingdom accounting standard5.
P¢7ypoIicyfor￿ni0rstoff
The pay of the senior staff is ￿vrewed annually and normally increased in accordance with average earnings,
subject to market comparative review.
Page 5

SAFE PLACES FOR CHILDREN UK
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2021
Trustees Responslblllties
The trustees (who are also directors of the charity for the purposes of company lawl are responsible for
preparing the Trustee5' Report and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally AC￿pted Accounting Practice).
Company law requires the tnistees to prepare financial statements for each financial year which give a true
and fair view of the state of affairs of the charitable company and of the incoming resources and application
of resource5, including the income and e¥pendrture, of the charitable company for that period. In preparing
these financial statements. the trustees a￿ required to..
select suitable accounting policies and then app￿ them consistently,.
ObSe￿e the meth¢xls and principles in the Charities SORP IFRS 1021-
make judgements and estimates that are reasonable and prudent:
State whether applitable accounting standards have been followed. subject to any material
departures disclosed and explained in the financial statements- and
prepafethe financial statements on the goingconcern basis unless it is inappropriate to presume that
the charity will tontinue in business.
The trustees are responsible for keeping proper accounting records that disck)se with reasonable accuracy at
any time the financial position of the charrtable company and enable them to ensure that the financial
statements comply with the Companie5 Act 2006. They are also responsible for safeguarding the a55ets of the
charitable company and hence fortakin8 reasonable steps for the prevention and detection of fraud and other
irregularities.
In so far as the trustees are aware:
Ihere is no relevant audit information of which the charitable compan￿5 auditor is unaware; and
the trustees have taken all steps that they ought to have taken to make themselves aware of any
relevant audit information and to establish that the auditor is awafe of that information.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006
relating to small companies.
Signed on behalf of the Trustees on 20 September 2022.
Keith Mason
Trustee
Company Number 10152838
Registered office: Triad House. Mountbatten Court. Worrall Street. Congleton. Cheshire. CW12 IOT
Page 6

SAFE PLACES FOR CHILDREN UK
INDEPENDE￿ AUDITOR'S REPORTTO THE TRUSTEES OF SAFE PLACES FOR CHILDREN UK
FOR THE YEAR ENDED 31 DECEMBER 2021
Opinlon
We have audited the financial statements of Safe Places forchildren UK for the year ended 31 December 2021
which comprise the Statement of Financial Actrvities. the Balance Sheet, the Cash Flow Statement and the
notes to the financial statements, including significant accounting policies. The financial reportlng 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 applKable in the UK and Republic
of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements-
give a true and fair view of the charitable cornpan*s state of affairs as at 31 December 2021 and of
its incoming resources and application of resources. including tts income and expenditure, for the
vear then ended-
have been propedy prepared in accordance with United Kingdom Generally Accepted Accounting
Praclice; and
have been prepared in accordance with the Companies Act 2006.
Ba$1$ for opinion
We conducted our audit in accordance with Internat￿naIStandardS on Auditing IUKI IISAS IUKII and applicable
law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the
audit of the financial statements section of our report. We are independent of the charitable company in
accordanee wrth the ethical requirements that a￿ relevant to our audit of the financial statemerbts in the UK,
including ihe FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities irh accordance with
these reQui￿rnents. We believe that the audit evidence we have obtained is sufficient and appropriate to
provide a basi5 for our opinion.
Conclusions rèl*ing to going concern
In auditing the financial statements, we have concluded that the trustees. use of the going concern basis of
accounting in the preparation of the financial statements is approprtate.
Based on the work we have performed. we have not identrfied any material uncertainties relating to events
or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability
to continue as a going Con￿rn for a period of at least twelve months from when the financial statements are
authorised for issue.
Our responsibilities and the responsibilities of the trustees Wbth respect to goin8 concern are described in ihe
relevant sections of this ￿pOrt.
oiher information
The trustees are responsible for the other information. The other informatK)n comprises the information
included in the annual report. other than the financial statements and our auditorf5 report thereon. Our
opinion on the financial statements doe5 riot cover the othei information and, except to the extent otherwise
explicitly stated in our report. we do not express any fomi of assurance tonclusion thereon.
Page 7

SAFE PLACES FOR CHILDREN UK
INDEPENDENT AUDITOVS REPORT TO THE TRu￿EESOF SAFE PiACE5 FOR CHILDREN UK
FOR THE YEAR ENDED 31 DECEMBER 2021
Jr responsibility is to re￿ the other infomiatk)n and. in doing so. consider whether the other information is
materially inconsistent with the financial statements or our know￿se obtained in the course of the audit or
otherwise appear5 to be materialty misstated. If we identfy such material incon5iStencies or apparent material
misstatements. we are required to determine whether this gives rtse to a material misstatement in the
financial statements thernselves. If. based on the work we have performed. we conclude that there is a
material misstatement of this other information we are required to re￿rt that fact.
We have nothing to report in this re8ard.
Opinions on other Matters prescribed by the Companies Art 2006
In our opinion, based on the work undertaken in the course of the audit..
the information given in the Trustees. Report which includes the Director5, Report for the financial
year for which the financial statements are prepa￿d is consistent with the financial statements- and
the Trustees, Report which includes the Directors. Report has been prepared in accordance with
applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and r15 environment obtained in
the course of the audit, we have not identified material missiJiements in the Trustees, Annual Rewrt.
We have nothing to report in respert of the following matters where the Companies Act 2006 requires us to
report to you rf. in our opinion..
adequate accounting records have not been kept. or returns adequate for our audit have not been
received from branches not visited by us.. or
the financial statements a￿ not in agreement with the accounting records and retums- or
certain distlosure5 of trustees. reMUnerat￿rt specfvd by law are not made: or
we have not received all the information and explanations we require for our audit,. or
the trustees were not entitled to prepare the financial statements in accordance with the small
ompanies regime and to take advantage of the small companies exemption in preparing the
Trustees, Report and the Strategic fteport.
Responsibilities of trustees
As explained more fully in the Trustees. Responsibilit￿$ Statement set out on paee 6. the trustees Iwho are
also dirertors of the charitable company for the purpose5 of company lawl are responsible for the preparation
of the financial statements and for being satisfied that they give a true and fair view, and for such internal
control as.the trustees.determine is necessary-to enable-thei)reparation of financial statements-that"are"fre
from material misstatement, whether due to fraud or error.
In preparing the financial statements. the trustee5 are responsible for as5es5in8 the charitable company'5
ability to continue as a going concern, disclosin& as applicable, matters related to going concern and usingthe
going concern basis of accountin8 unless the trustees either intend to liquidate the charitable company or to
ase operations, or have no realistic alternative to do 50.
Page 8

SAFE PLACES FOR CHILDREN UK
INDEPENDENT AUDITOR'S REPORT TO THE TRusfEES OF WE PLACES FOR CHILDREN UK
FOR THE YEAR ENDED 31 DECEMBER 2021
Auditorf$ responsibilities for the audit of the financial statements
We have been appointed as auditors underthe CompaniesAct 2(M)6 and report in accordance with reeulations
made underthat Art.
Our objectives are to obtain reasonable assurance a￿ut whether the financial statements as a whole are free
from material misstatement, whether dye to fraud or error. and to issue an auditorfs report that includes our
opinion. Reasonable a5surante is a high level of assurance. but is not a guarantee that an audit conducted in
accordance with I￿ IUKI will always detect a material misstatement when it exists. Mi5Statements 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 basi5 of these financbal statements.
Irregularities, including fraud. are instances of non-compliance with laws and regulation5. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of
irregularities. including fraud. The specrfit pr￿dureS for this engagement and the extent to whith these are
capable of detecting irregularities, bncluding fraud are detailed below.
Identifying and assessing risks related to irregularities=
We assessed the susceptibility of the charitable companrfs financial statements to material misstatement and
how fraud might occur, including through discussions with the trustees, discussions within our audit team
planning meetin& updating our record of internal controls and ensuring these controls operated as intended.
We evaluated possible incentives and opportunities for fraudulent manipulation of the financial statements.
We identified laws and regulations that are of Signif￿anCe in the context of the charitable company by
discussions wrth trustees ènd updatTrng our understanding of the sector in which the charitable company
operates.
Laws and regulations of direct significance in the context of the charitable company include The Companies
2C￿6. and guidance issued by the Charity Commission for England and Wales.
Further, the charitable company is wbject to other laws and regulations where the consequences of non-
compliance could have a material effed on amounts or disclosures in the financial statements, Ihrough
material fine, litigation or restrictions on the charitable company's operations. We identified the m05t
significant other laws and regulations to be specrfic ￿qUirementS as found in the Education and Skills Act 2008
and the Childcare Act 2￿6 and guidance issued by Ofsted and the Regulator and Quality Improvement
Authorty.
Audit response to risks identthed=
We considered the extent of compliance with these laws and regulations as part of our audit procedures on
the related financial statement ttems including a review of financial st8tement disclosures. We reviewed the
charitable company's records of breache5 of laws and regulations, minutes of meetings and correspondence
with ￿levant authorities to identify potential material misstatements arbsing. We discussed the charitable
company's policies and procedures foT compliance with law5 and regulation5 With members of mana8ement
responsible for compliance.
Page 9

SAFE PLACES FOR CHILDREN UK
INDEPENDENT AUDITO￿5 REPORT TO THE TRUSTEES OF SAFE PLACES FOR CHILDREN UK
FOR THE YEAR ENDED 31 DECEMBER 2021
During ihe planning meeting with the audit team. the engagement partner drew attention to the key areas
which might invofve non-complrance with laws and regulations or fraud. We enquired of management
whether they were aware of any InStan￿S of non-compliance with laws and regulations or knowledge of any
actual. suspected or alleged fraud. We addressed the risk of fraud through management override of controls
by testing the appropriateness of Journal entries and identtfying any Significant transaLlions that were unusual
or outside the normal course of business. We assessed whether judgements made in making accounting
estimates gave rise to a possible indication of management bias. Al the completion stage of the audit, the
engagement partnerfs review included ensuring that the team had approached their work with appropriate
professional scepticlsm and thus the capacity to identify non-compliance with laws and regulations and fraud.
There are inherent limttations in the audit procedures described at#)ve and the further removed non-
compliance with laws and ￿gUlationS is from the events and transactions reflected in the financial statements.
the less likely we would become aware of it. Also. the risk of not detecting a material misstatement due to
fraud is higher than the risk of not detecting one resulting from error. as fraud may involve deliberate
concealment by. for example. forgery or intentional misrepresentations. or through collusion.
A further description of our responsibilities ts available on the Finantial Reporting Council's website at-
www.frc.or
auditorsres
nsibilities. This descriptron forms part of our auditorfs report.
Use of our report
This report is made solely to the charitable compan￿$ members, as a body. in accordance wilh Chapter 3 of
Part 16 of the Companies Act 2￿6. Our audit work has been undertaken so that we might state to the
charitable cofflpany'5 members those rnatter5 we are required to state to them in an auditorfs report and for
no other purpose. To the fullest extent permitted by law. we do not accept or assurne responsibility to anyone
other than the charitable company and the charitable companrfs members as a body, for our audit worK for
this report, or forthe opin￿n5 we have fomied.
S.&e* C-
Le
Sally Appleton (Senior Statutory Auditor)
for an on behalf of Saffery Champness LLP
Chartered Accountants
Statutory Auditors
Mttre House
North Park Road
Harrogate
HGI SRX
Date:
28 September 2022
Page 10

SAFE PLACES FOR CHILDREN UK
ATEMENT OF FINANCIAL ACTIVITIES lin¢rn*i￿ an •Th￿me and expenditure attountl
FOR THE YEAR ENDED 31 DECEMBER 2021
2021
2020
Notes
Income from:
Charitable activit￿$
1,787,805
1,462.406
Total income
1,787.805
1,462.406
Expenditure on:
Charitable activities
1.871,326
1,520.362
T¢tal expendi￿re
1,871,326
1.520,362
Net expenditure for the year
{83.5211
157,9561
Deficit balances brought forward at l January 2021
15
{1,020,4401
1962,4841
Deficit balances carried forward at 31 De￿rnber 2021
11,103,961)
11.020,440)
During the above financial period, the charitys activit￿5 derwed from continuing operations.
The charity has no other recognised 8ains and losses from those stated above.
All funds are unrestrirted.
The notes on pages 14 to 21 form an integral part of these financial statements.
Page 11

SAFE PLACES FOR CHILDREN UK
BALANCE SHEET
AT310ECEMBER 2021
2021
2020
Notes
Fixed assets
420.720
438,201
Current assets
Debtors
Cash at bank and rn hand
io
29.836
135.446
165,282
44.967
126.037
171,004
Creditor5: Amounts falling due within one year
li
1171,0751
195,4431
Nel current assetsl{liabilities}
15.7931
75,561
Total assets less current assetsl{liabilitie5)
414,927
513,762
CreditQTS: Amounts fallin8 afteT one year
12
11,518,888)
11.534,2021
Nel liabilities
11.103.961}
11.020.440)
Represented by
Unrestricted deficit
11,103,961)
11,020,440)
Total defiut In fvnds
11.103.961)
11,020,440)
The notes on pages 14 to 21 fonn an integral part of these financial slatements.
The financial statements have been prepared in accordance with the provisions applicable to companies
subject to the small companies. regime.
The financial statements were approved and authorised for issue by the Trustees on 20 September 2022 and
5i8ned on their behalf by-
Keith Mason
Trustee
Company Number 10152838
Page 12

SAFE PLACES FOR CHILDREN UK
CASH FLOW STATEMEP
AT 31 DECEMBER 2020
2021
2020
Cash flows from operatin8 activities
Cash generated from operations
Net cash used in operating activities
25,329
25.329
115.7331
115,7331
Cash flows frorn investing artivities
Purchase of tangible fixed assets
Nel cash used in in¥estin8 arti¥ities
16061
16061
129.8141
129.8141
Cash flows from financlng arti¥lties
Cash inflow5 from new borrowin8S
Repayment of borrowings
Net cash from financing acti¥ilie5
126,575
115,3141
115,3141
126,575
Change in cash and cash eqUI￿alents in the reportin8 period
Cash and cash equivalents at the beginning ofthe year
9,409
126,037
81,028
45,009
Cash and cash equi¥alents at the end of the y
135,446
126.037
Re¢on¢iliation of net Income to net ush flow
2021
2020
Net deficit for the reportifiE period
Adjustments for..
Depreciation charge5
Decreasellincreasel in debtors
Increase in credrtors
183.5211
157.9561
18,087
15.131
75,632
14,3(XJ
16961
28,619
Net cash inflowl{outfiowl fram operating aCti￿lIeS
25.329
115,7331
Analysis ol cash and cash equivalents
l January
2021
31 December
2021
Movement
Cash at bank and in hand
Loans payable
126.036
11.534.202)
135,446
11,518.8881
15,314
11.408.166)
24,723
11,383.4421
The notes on pages 14 to 21 forni an integrnl part of these financial statements.
Page 13

SAFE PLACES FOR CHILDREN UK
NOTES TO THE FINANaAL STATEMEt¥r5
FOR THE YEAR ENDED 31 DECEMBER 2021
Accounting policies
1.1 Basis of preparati¢)n
The financial statement5 have been prepared under the historical cost conventbon and in accordan
with applicable accounting standard5. They aE50 comply with the Statement of Recommended Practice..
Accounting and Reporting by Charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. the Financial Reporting
Standard applicable in the UK and Republic of Ireland IFRS 1021 and the requirements of the Companies
Act 2006 as applicable to companies subjett to the small companies regime.
The charity constitute5 a public benefit entity as defined by FRS 102.
1.2 k¢¢)unting exemptions
The charity meets the definition of a qualifying entity under FRS102 and has therefore taken advantage
of the di5c105ure exemption5 available to it in accordance with paragraph 1.12 of FRS102. Exemptions
have been taken in relation to financial instruments. presentation of a cash flow statement and the
compensation of key management personnel.
1.3 Going c¢)ncern
At the time of approving the financial statements. the trustees are of the view that the relationship
between Safe Places Community Serwices Limf(ed and Safe Places for Children UK, along with the long-
term viabilty and resources of the Australian operation, and the demonstrated willingness of the
placement agencies to utrlise our services and pay the ass¢xiated costs, indicate that ihe charity is a
going concern. The Trustees have reviewed cash flow forecasts for 2023 and 2023 in order to consider
going concern and are confident that the charity will have the resources available to it that it will need
for at least the 12 months following the approval of these financial statements.
Thus, the Trustees continue to adopt the gosng concem basis of accounting in preparing the financial
statements. The charity recognises the need io have positive unre5tricled fund5 and is taking steps to
achieve this in due tourse through the increase in operations driving increasing surpluses over the high
base running costs. The charity experts to receive continued support from the connected charity Safe
Places for Child￿n Secretariat. providing onward funding from Safe Places Communities Services
Limited.
1.4 Fund a¢¢ounlin8
All funds are unrestrtcted general funds and are available for use at the discretion of the Trustees in
furtherance of the general obj'ectives of the charity.
Page 14

SAFE PLACES FOR CHILDREN UK
NOTES TO THE FINANaAL STATEMENrs
FOR THE YEAR ENDED 31 DECEMBER 2021
1.5 Tangible fijted assets
Expenditure on the acquisition of individual fixed assets are capitalised at cost. Dep￿(latIOn is provided
to write off the c05t of the asset less estimated residual value in equal instalments over their expected
useful economic lives as follows..
Buildings and improvements
Motor Vehicles
Computer Equipment
50 yea
4 years
S years
Land is estimated to represent 20% of the value of buildings and is not depreciated.
1.6 In¢oming res<¥yr¢es
All incoming resources are included on the Statement of Financial Activitie5 when the charity 15 legally
entitled to the income and the amount can be quantrfied with reasonable accuracy. The following
specific policies are applied to particular categories of income=
Income from charitable actNities represents the delivery of the charIt￿S core servbces and is
recognised as the Se￿iCe is performed.
Income received by way of donations, legacies and gifts is included in fvll in the Statement of
Financial ActNity when receivable.
1.7 Expenditure recognition
Liabilities are recognised as expenditure as soon as there is a legal or constwctive obligation committing
the charhty to that expenditure, Ét is probable that settlement will be required and the amount of the
obligation can be measured reliabty.
All expendiCU￿ is a¢wunted for on an atcrua15 basis. All expenses intluding support costs and
Bovemance cost5 are allocated or apportioned to the applicable expenditure headings.
1.8 Taxation
The company is è registered charity and is not nomially liable to Untted Kingdom income tax or
corporation tax on its charstable activit￿S. The company is unable to recover all of its VAT which is
the￿f0￿ expended through the Statement of Financial Activrties.
1.9 Financial instrurnents
The Charity has financial assets Jnd liabilities of a kind that qualtfy as basic financial instruments. Basic
financial instruments are recognised initially in the accounts at transaction price. including any
transaction costs. At the end of each accounting period, basit financial instruments are recognised at
amortised cosi. For debt instruments this is cakulated using the effective interest rate method.
Page 15

SAFE PLACES FOR CHILDREN UK
NOTES TO THE FINANCIAL STATEMEIITS
FOR THE YEAR ENDED 31 DECEMBER 2021
1.10 Critical acfountlrgjudgements
In the application of the charitrfs accounting policies. the Trustees are required to make judgement5.
estimates and assumptions about the carrying amount of assets and liabilities that are not readilv
aPpa￿nt from other sources. The estimates and a550ciated assumptions are based on historical
experience and other factors that are considered to be relevant. Actual resums may differ from these
estimates.
No key judgements or assumptions have been made by the Trustees in the preparation of the financial
statements.
Income from charftable artl¥ities
2021
2020
Residential care
Outreach care
oiher income
1,688,010
82.951
16.844
1.336,519
38.471
87,416
1.787.805
1,462,406
Charitable arti¥ities ¢05ts
Support
osts
(Note 5)
Total
2021
(Note 41
Therapeutic residential services
Other
1.411.220
1,411.220
460,106
460,106
1.411.220
460,106
1.871,326
Direct losts
(Note 41
Support
costs
{Note 5)
Total
2020
Therapeutit residential servi￿$
Other
1,136.575
1,136.575
383,787
383,787
1.136.575
383.787
1,520.362
Page 16

SAFE PLACES FOR CHILDREN UK
NOTES TOTHE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Dirert costs of charitable a¢tl¥ltSes
2021
2020
Staff and related costs
Residential premise5 costs
Travel costs
1.261.476
125,056
24,689
1.008.9D)
112,(KJ7
15.668
1.411,220
1,136.575
Support costs
Support costs are as follows..
2021
2020
Staff and related costs
Travel
Office costs
Depreciation
Insurance
Governance costs Inote 61
Irrecoverable VAT
196.288
7,244
98.844
18,087
54.479
84,164
182.205
6,395
67,772
14,301
36,524
64,683
6,414
460,106
383,787
Govemance costs
2021
2020
Independent Examination Fees
Curreht Year
Prior Year
Accounting and Tax Fees
Legal and Professional Fee5
16.(MX)
21.6C
4,440
42,124
8,184
3,822
48.777
84.164
64,683
Page 17

SAFE PLACES FOR CHILDREN UK
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Direct slaff costs
2021
2020
Wages and salaries
Social security costs
Other pensbon Costs
1.233,815
121.208
44,635
970.696
93,066
39,554
1,399,659
1,103,316
The average monthly number of employees (based on head countl durine the year wa$ 4512020: 351.
One employee had emoluments for the year over £60.{￿{2020- 11 in the band of £&J.000- £70.(K)O.
The key management personnel of the charity currently comprt5e individuals working for Safr Places
Community SeThices Limited in Australia. There is no charge to the charity for their services at present.
Trustees. remuneration and benefits
There was no trustees, remuneration or other benefits forthe year ended 31 De￿rnber 2021 or for
the year ended 31 December 2020.
There were no trustees. expenses paid for the year ended 31 December 2021 or for the year ended 31
December 2020.
Page 18

SAFE PLACES FOR CHILDREN UK
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 310ECEMBER 2021
Tangible fixed assets
Computer
equipment
Motor
¥*hicles
Buildings
Totals
Cost
At l January2021
Adtlr(ions
9.471
606
416.864
35,894
462,229
At 31 December 2021
10.077
416,863
35,894
462,834
Deprffiation
At l January 2021
Charge for year
1.777
1.975
14.104
7,139
8,145
8.973
24,027
18,087
At 31 December 2021
3.752
21,243
17,119
42,114
Net book value
At 31 December 2021
6.325
395.620
18.775
420,720
At ljanuary 2021
7.694
402.760
27.749
438,202
10 Debtors
2021
2020
Trade debtors
Prepayments
Other debtors
9,245
744
19,847
13,393
10,627
20,947
29,836
44,967
Page 19

SAFE PiACES FOR CHILDREN UK
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
11 Creditors: Amounts falling due within one year
2021
2020
Trade creditors
Tax and social securtty
Accruals and other creditors
1.747
33.352
135,976
940
41,603
52,9(M)
171.075
95,443
12 Creditors: Amounts fallin8 after one ye
2021
2020
Loan froffl parent charrty
1.518,888
1.534.202
1,518.888
1,534,202
Creditors greater ihan one year represent a loan from Safe Places for Children Secretariat (Registered
Charity Number 11734491. The loan 15 interest free and has no fixed repayment date.
13 Operating lease Commttment
Minimum lease payments commitment under operating leases due as follows
2021
2020
Within one year
6.308
24,090
Between one and fpie years
6.308
Page 20

SAFE PLACES FOR CHILDREN UK
NOTES TO THE FINANCIAL STATEMEfiTS
FOR THE YEAR ENDED 31 OECEMBER 2021
14 Company Slatus
The company does not have a share capital and is limited by the guarantee of Tts member. Safe Places
for Children Secretariat (Company ReEistratit)n Number 10147280 and Registered Charity Number
11734491. At 310ecember 2021 the total of such guarantees was £l12020- £11.
15 Related Party Transartions
The ultimate parent company of the charity is Safe Places for Children Secretariat. Safe Places for
Children Secretariat is the Conirolling member of Safe Places for Children UK. Copies of the consolidated
fi'nancial statements for the group can be obtained by writing to the Company Secretary at First Floor,
Triad House, Mountbatten Court, Worrall Street, Congleton. Cheshire, CW12 IDT.
The charity receNed loans in the year of £nil12020.. £178.51Kl} from Safe Places for Children Secretariat.
As at 31 December 2021 the balance of loans owing to Safe Places for Children Secretariat is £l.518,888
12020.. £1,534,202).
Anihony Thompson is a Director of Safe Places Community Services Limited. serving as Chairman. Safe
Place5 Communities Services Limited 15 a similar organisation operating in Australia on which this charity
ha5 been modelled. The ¥￿W of the Trustees is that Safe Places Communities Services Limited and this
charity are connected parttes pursuant to the Australran accounting standards and the United Kingdom
accounting standards.
Duringthe year Safe Places Communities Services Limited paid net expense5 of £15.31412020- £51.9261
on behalf of the charity- These amounts a￿ included in the balance of the loan payable to Safe Places
for Children Secretariat at 31 December 2021.
There are no other related party transactions that require dischsure.
Page 21-