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2022-03-31-accounts

Charity registration number 1190441 (England and Wales)

Charity registration number SC050800 (Scotland)

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

CONTENTS

Page
Legal and administrative information 1
Trustees' report 2 - 8
Independent examiner's report 9
Statement of financial activities 10
Statement of financial position 11
Notes to the financial statements 12 - 20

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Peter Sidebotham (Resigned 4 September 2021)
Jane Appleton (Resigned 4 September 2021)
Steve Myers
Sam Warner (Chair)
Mark Pearson (Resigned 7 February 2022)
Richard Woodley (Resigned 22 November 2021)
Simon Snell
Ann-Marie Christian
Lorna Boreland-Kelly
Adrian Spanswick (Appointed 22 November 2021)
Ciaran Murphy (Appointed 7 March 2022)
Julie Baker (Appointed 7 March 2022)
Sarah Forrest (Appointed 7 March 2022)
Kelechi Ukandu (Appointed 7 March 2022)
Jermaine Ravalier (Appointed 7 March 2022)
Charity number (England and Wales) 1190441
Charity number (Scotland) SC050800
Principal address & Registered office 17 Priory Street
York
YO1 6ET
Independent examiner N Clemit ACA, FCCA
JWPCreers LLP
Chartered Accountants
Genesis 5
Church Lane
York
YO10 5DQ
Bankers CAF Bank Limited
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ
Interim Director Wendy Thorogood

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2022

The trustees present their annual report and financial statements for the year ended 31 March 2022.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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 published in October 2019".

The legal and administrative information page forms part of this report.

Objectives and activities

The Association is established:

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Update on activities

At the end of March 2021 Tammy Banks stepped down as Director and Helen Wilson joined the team in May 2021 as Operations Manager. Wendy Thorogood continues in her role as Interim Director and Tyra Sirandula is a consultant.

September 2021 saw a change of Editors for the journal as Jane Appleton and Peter Sidebotham retired from the role. They were replaced by Professor Kish Bhatti-Sinclair and Dr Lisa Bunting who are working closely with Wiley.

There was a change of editorial process within Wiley which resulted in the redundancy of the Editorial Manager’s post in January 2022.

No face-to-face meetings have been held in this financial year, but various online events were established which included lunch and learn meetings, conferences, masterclasses and special interest groups.

We offered discounted memberships to those attending our online events which have proved a great success.

A new website was developed by ‘Fallen Leaf’ which was launched in Spring 2022, and we are developing the second phase of the website development to integrate a shop and affiliate scheme which will income generate for the charity.

AoCPP received with thanks a legacy from Brian Sheard, from Leeds to the amount of £66,033 and we are looking at ways to celebrate this.

Events and learning

Helping practitioners to develop their knowledge base at an advanced level is a key strand of how we support professional and career development. A knowledgeable and skilled workforce leads to better outcomes for children and families.

In 2021/22 we held 12 lunch and learn sessions, 11 special interest group meetings, 6 masterclasses and a 2-day online conference in partnership with the University of Kent.

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Strategy and direction

At AoCPP our vision is a world in which all children and vulnerable adults are able to grow up in safety and security and without risk of being abused or neglected.

Our mission is to improve the lives and safety of children and vulnerable adults by providing research, representation, training, and support for those involved in child protection.

Supporting vulnerable adults : We recognise that the issues children and young people face do not stop when they reach adulthood. In fact, with fewer contact points with agencies and professionals, adults can become alienated from the avenues in which they can seek support, leaving them vulnerable to harm and exploitation. Through our work, we aim to ensure that we can make a positive difference in improving the lives of vulnerable adults.

We have been driving improvement in child protection for over 40 years by working with those in the field to influence policy and practice. We publish high quality multidisciplinary research, hold conferences and training events on a range of topics, facilitate peer to peer support and learning, and provide a sector voice in policy-making and consultations with statutory stakeholders. We do this because we believe knowledgeable, resilient, powerful professionals are best able to support children and families.

Our purpose is guided by 3 key principles:

Our work is underpinned by a central belief in the rights and wellbeing of children. We listen to voices from research and practice to identify needs and inform our service development. Supporting and meeting the needs of the child protection workforce is our route to helping keep children safe from harm.

We have a strong set of values that informs our work, in particular we work with:

We are now a Charitable Incorporated Organisation (CIO) and a registered charity in Scotland from 25 February 2021.

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Achievements and performance

Members

In February we launched new categories of membership with a small price increase. 86% of our members were individuals, 8% organisations or agencies, and 6% students.

We had members from all the core safeguarding functions (health and mental health, social work, education, and criminal justice), as well as from academia, faith groups and those working as independent trainers and consultants.

230 Health and Mental Health Workers, 184 Social Work Education 47, Academia 29, Criminal Justice 14, Unknown 5, Unspecified 47.

Our members come from across the UK (97%) and overseas (3%), with 83% based in England

Member voice

As a membership organisation it is essential that we understand our members’ needs in order to be useful. The statutory, policy, cultural and financial landscape for child protection has changed significantly over the past 10 years, as well as the ways in which people want to receive training and consume information.

As a result of these discussions, we launched our first Special Interest Groups in 2021/22:

The SIG groups held meetings throughout the year with good attendance and new Special Interest Groups are planned for 2022/23.

Ann Paterson Scholarship

In 2017 we received a legacy from Ann Wingate Paterson, a long-time member of the Scottish branch, and in 2019 we awarded the Ann Paterson Scholarships for professionals studying child protection in the UK. In 2021/22 we made 3 awards of £7,300 and look forward to hearing about the impact of this funding.

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Social media

We also began a targeted strategy to develop our presence across a variety of social media platforms, focussing initially on Twitter, Facebook and LinkedIn.

We now have over 7,613 followers on Twitter, 835 on LinkedIn and 500 followers on Facebook.

Top tweet (12,080 impressions) in January 2022:

“Those working in children’s social care are calling against complete overhauls of the system in the aftermath of recent devastating child deaths. Instead, reducing caseloads, multi-agency partnerships, and more funding for early intervention help is needed”.

Research

Child Abuse Review

In 2021, 6,738 institutions offered access to the latest content in your journal via either a Wiley license or a traditional (title-by-title) subscription. On this map, darker shading shows where circulation is highest. Countries shaded in grey may be covered by philanthropic initiatives.

In 2021, our philanthropic initiatives extended low-cost or free access to current content to 4,660 developing world institutions.

The top downloading countries of articles published in Child Abuse Review in 2021 were:

  1. United Kingdom

  2. Unites States

  3. Australia

  4. Netherlands

  5. Canada

  6. China - mainland

  7. Ireland

  8. Germany

  9. Sweden 10. India

  10. 5 -

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

The articles below were among the most liked or shared posts in 2021, as measured by Altmetric, which tracks the online attention that research outputs receive by pulling in data from three main sources: social media, traditional media, and online reference managers.

Rank Author(s) Article Title
1 Katz, E.et al. When Coercive Control Continues to Harm Children: Post-Separation Fathering, Stalking and
Domestic Violence
2 Katz, E. Beyond the Physical Incident Model: How Children Living with Domestic Violence are Harmed By
and Resist Regimes of Coercive Control
3 Zolotor, A. J. et al Bans against corporal punishment: a systematic review of the laws, changes in attitudes and
behaviours
4 Eriksson, L, et al Maternal and Paternal Filicide: Case Studies from the Australian Homicide Project
5 Richardson Foster, H, et al How Child‐Focused are Child Protection Conferences?

Financial review

The charity made a surplus in the year of £13,528. This included receiving a legacy of £66,033. An unrestricted surplus was made of £21,039.

Investment policy

The charity holds funds on deposit and seeks to maximise the interest earned on those deposits.

It is not felt appropriate to invest funds over a longer term which are required for the good financial management of the charity.

Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

Reserves

At 31 March 2022 the Association had free reserves of £109,002 (2021: £95,600) that is after excluding reserves represented by fixed assets, in restricted funds or held by branches. The trustees consider that the Association should hold approximately one year’s projected expenditure on salaries and one year’s projected expenditure on the journal and believes that the present level of reserves is sufficient to have the flexibility to meet its obligations.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

Constitution

The charity is a charitable incorporated organisation (CIO) which is governed by its CIO-Association governing document which was registered on 16 July 2020 with the Charity Commission in England and Wales. The CIO also registered with Scotland's OSCR on 25 February 2021.

We recognise that the issues children and young people face do not stop when they reach adulthood. In fact, with fewer contact points with agencies and professionals, adults can become alienated from the avenues in which they can seek support, leaving them vulnerable to harm and exploitation. Through our work, we aim to ensure that we can make a positive difference in improving the lives of vulnerable adults.

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Recruitment and appointment of trustees

The number of trustees shall be between 6 and 12. At every annual general meeting of the members of the CIO, one-third of the elected charity trustees shall retire from office. If the number of elected charity trustees is not three or a multiple of three, then the number nearest to one-third shall retire from office, but if there is only one elected charity trustee, he or she shall retire.

Any person who retires as a charity trustee by rotation or by giving notice to the CIO is eligible for reappointment, provided that no trustee shall serve for more than three continuous periods without a break of at least a year.

The AGM held in March 2022 saw the creation of a Vice-Chair role to replace the previous chair elect role. The new position was filled by

Steve Myers.

The previous management committee was replaced by a leadership team consisting of Chair, Vice Chair, Interim Director and Operations Manager.

At the AGM we elected 5 new trustees. Board expectations were clearly outlined with particular emphasis made on the need for all board members to play an active role in the delivery of the charity’s strategy.

Organisation

The board of trustees met 5 times in this period and, subject to the direction of the Association in general meeting, is responsible for the exercise of the functions of the Association and for the determination of policy and general management of the business of the Association.

The leadership team meet every two weeks to ensure the good management of the financial and administrative affairs of the Association, the implementation of policies and directions of the Association. The membership of the leadership team comprises of the Chair, Vice Chair, Interim Director and the Operations Manager of the Association and such other members of the board of trustees as determined from time to time.

Induction and training of new trustees

New trustees are encouraged to spend time learning about the organisation and the activities they run. They are provided with appropriate background information and are supported by the leadership team. All trustees are asked to sign a declaration of compliance.

Risk management

The trustees have conducted a review of the major risks to which the charity is exposed. Where significant risks have been identified systems have been established to mitigate those risks.

Statement of trustees' responsibilities

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

The law applicable to charities in England and Wales and in Scotland 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 year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient 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 Charity (Accounts and Reports) Regulations 2008, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

The trustees' report was approved by the Board of Trustees.

sjwarner Signed on 14/12/22 @ 11:18

Sam Warner (Chair)

Trustee

13 December 2022

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

I report to the trustees on my examination of the financial statements of Association of Child Protection Professionals (the charity) for the year ended 31 March 2022.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act), the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Charities Act 2011 (the 2011 Act). You are satisfied that your charity is not required by charity law to be audited and have chosen instead to have an independent examination.

I report in respect of my examination of the charity’s financial statements carried out under section 44 (1) ( c) of the 2005 Act and section 145 of the 2011 Act. In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity has prepared its accounts on an accruals basis and is also registered in Scotland your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I confirm that I am qualified to undertake the examination because I am a member of , which is one of the listed bodies.

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

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

N P Clemit

Countersigned on 14/12/22 @ 11:28

N Clemit ACA, FCCA

JWPCreers LLP Chartered Accountants Genesis 5 Church Lane York YO10 5DQ

Dated: 13 December 2022

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2022

CURRENT FINANCIAL YEAR
Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
designated
2022
2022
2022
Notes
£
£
£
Income and endowments
Donations and legacies
2
66,033
-
-
Charitable activities
3
113,975
-
-
Investments
4
598
-
-
Other income
70
-
-
Total income
180,676
-
-
Expenditure
Charitable activities
5
159,637
-
7,511
Net income/(expenditure) for the year
21,039
-
(7,511)
Funds transferred to CIO
-
-
-
Net movement in funds
21,039
-
(7,511)
Fund balances at 1 April 2021
96,243
28,895
83,717
Fund balances at 31 March 2022
117,282
28,895
76,206
The statement of financial activities includes all gains and losses recognised in the year.		 Total
2022
£
66,033
113,975
598
70
180,676
167,148
13,528
-
13,528
208,855
222,383		 Total
2021
£
-
-
-
-
-
-
-
208,855
208,855
-
208,855

All income and expenditure derive from continuing activities.

PRIOR FINANCIAL YEAR

Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
designated
2021
2021
2021
Notes
£
£
£
Total income
-
-
-
Total expenditure
-
-
-
Net income/(expenditure) for the period
-
-
-
Funds transferred to CIO
96,243
28,895
83,717
Net movement in funds
96,243
28,895
83,717
Fund balances at 16 July 2020
-
-
-
Fund balances at 31 March 2021
96,243
28,895
83,717		 Total
2021
£
-
-
-
208,855
208,855
-
208,855

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2022

Notes
Fixed assets
Intangible assets
9
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due within one year
12
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
14
Unrestricted funds
Designated funds
15
General unrestricted funds		 2022
£
42,589
201,431
244,020
(29,917)
28,895
117,282		 £
8,280
-
8,280
214,103
222,383
76,206
146,177
222,383		 2021
£
81,551
163,870
245,421
(37,209)
28,895
96,243		 £
-
643
643
208,212
208,855
83,717
125,138
208,855

The financial statements were approved by the Trustees on 13 December 2022

Steve Myers Signed on 13/12/22 @ 14:28

Steve Myers Trustee

sjwarner Signed on 14/12/22 @ 11:18

Sam Warner (Chair) Trustee

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

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

1 Accounting policies

Charity information

Association of Child Protection Professionals is a CIO registered in England, Wales and Scotland. The registered office is 17 Priory Street, York, YO1 6ET.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

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

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classed by activity.

Expenditure on raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.

All expenditure is accounted for on an accruals basis. All expenses including support costs are allocated to the appropriate expenditure headings. All expenditure is inclusive of VAT as the charity is not VAT registered.

1.6 Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.7 Intangible fixed assets

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Website costs

3 years on a straight line basis

1.8 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Tangible fixed assets costing more than £250 are capitalised at cost.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers

3 years on a straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.9 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.10 Cash and cash equivalents

Cash and cash equivalents include cash in hand and deposits held at call with banks.

1.11 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

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

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are recognised at transaction price unless the arrangement constitutes a financing transaction.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised at transaction price.

1.12 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2 Donations and legacies

Unrestricted
funds
general
2022
£
Legacies receivable
66,033
Charitable activities
Charitable
Income
2022
£
Membership subscriptions
66,593
Conference fees
12,184
Income from journals
35,198
113,975		 Total
2021
£
-
2021
£
-
-
-
-

3 Charitable activities

4 Investments

Unrestricted Total
funds
general
2022 2021
£ £
Interest receivable 598 -

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

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

5 Charitable activities

Charitable
Expenditure
2022
£
Staff costs
76,039
Depreciation
643
Anne Wingate Paterson Scholarship
26,301
Equipment
335
Repairs & renewals
4,620
Amortisation
4,140
Insurance
1,602
Publicity & advertising
1,320
Printing, postage & stationery
893
Rent & service charges
925
Room hire
577
Staff training & welfare
549
Sundry expenses
500
Telephone
392
Subscriptions
594
Travel & subsistence
2,341
Bank charges
1,499
123,270
Share of support costs (see note 6)
39,318
Share of governance costs (see note 6)
4,560
167,148
Analysis by fund
Unrestricted funds - general
159,637
Restricted funds
7,511
167,148
Support costs
Support costs
Governance
costs
£
£
Accountancy fees
1,326
4,560
Professional fees
37,992
-
39,318
4,560
Analysed between
Charitable activities
39,318
4,560		 2021
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2022
£
5,886
37,992
43,878
43,878

6 Support costs

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

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

7 Trustees

One trustee (2021: no trustees) received reimbursement of £36 (2021: £nil) for expenses during the year to 31 March 2022.

8 Employees

The average monthly number of employees during the year was:

2022 2021
Number Number
3 -
Employment costs 2022 2021
£ £
Wages and salaries 65,189 -
Social security costs 1,399 -
Pension costs 3,437 -
Redundancy costs 6,014 -
76,039 -

There were no employees whose annual remuneration was more than £60,000.

9 Intangible fixed assets

Intangible fixed assets
Website costs
£
Cost
At 1 April 2021 -
Additions 12,420
At 31 March 2022 12,420
Amortisation
At 1 April 2021 -
Amortisation charged for the year 4,140
At 31 March 2022 4,140
Carrying amount
At 31 March 2022 8,280
At 31 March 2021 -

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

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

10 Tangible fixed assets

Cost
At 1 April 2021
At 31 March 2022
Depreciation
At 1 April 2021
Depreciation charged in the year
At 31 March 2022
Carrying amount
At 31 March 2022
At 31 March 2021
11
Debtors
Amounts falling due within one year:
Accrued income
Other debtors
Prepayments
12
Creditors: amounts falling due within one year
Notes
Trade creditors
Other creditors
Accruals
Deferred income
13
13
Deferred income
Deferred income		 Computers
£
4,786
4,786
4,143
643
4,786
-
643
2022
2021
£
£
29,010
26,450
-
46,091
13,579
9,010
42,589
81,551
2022
2021
£
£
345
-
1,719
2,269
3,900
3,579
23,953
31,361
29,917
37,209
2022
2021
£
£
23,953
31,361		 Computers
£
4,786
4,786
4,143
643
4,786
-
643
2022
2021
£
£
29,010
26,450
-
46,091
13,579
9,010
42,589
81,551
2022
2021
£
£
345
-
1,719
2,269
3,900
3,579
23,953
31,361
29,917
37,209
2022
2021
£
£
23,953
31,361
4,786
4,143
643
4,786
-
643
2021
£
26,450
46,091
9,010
81,551
2021
£
-
2,269
3,579
31,361
37,209
2021
£
31,361

Deferred income comprises members' subscriptions and journal income received in advance.

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

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

14 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at Income Expenditure Transfers from Balance at
1 April 2021 unincorporated 31 March
charity 2022
£ £ £ £ £
Anne Wingate Paterson Legacy Fund 81,000 - (7,300) - 73,700
NSPCC 2,506 - - - 2,506
Raffle Money 211 - (211) - -
83,717 - (7,511) - 76,206
Balance at 16 Income Expenditure Transfers from Balance at
July 2020 unincorporated 31 March
charity 2021
£ £ £ £ £
Anne Wingate Paterson Legacy Fund - - - 81,000 81,000
NSPCC - - - 2,506 2,506
Raffle Money - - - 211 211
- - - 83,717 83,717

The Anne Wingate Paterson legacy fund is monies given to provide financial support for students registered or applying to be registered with a university in Scotland to study for a higher degree in the field of identification, the impact of, effective responses to or the prevention of child abuse and neglect.

NSPCC fund is monies held for the NSPCC.

Raffle charity monies is money raised from a raffle held at the 40[th] Anniversary Dinner, intended for Develop Africa. However, that proved to be expensive and unviable so it was donated to the Red Cross instead.

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

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

15 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Movement in funds Movement in funds Movement in funds
Balance at Income Expenditure Transfers from Balance at
1 April 2021 unincorporated 31 March
charity 2022
£ £ £ £ £
Scottish branch 2,186 - - - 2,186
Milton Keynes branch 300 - - - 300
Northern Ireland branch 5,015 - - - 5,015
East Midlands branch 1,038 - - - 1,038
London branch 1,957 - - - 1,957
Republic of Ireland branch 2,795 - - - 2,795
South Coast branch 905 - - - 905
All Wales branch 3,730 - - - 3,730
West Midlands branch 1,918 - - - 1,918
North West Manchester branch 828 - - - 828
South west branch 8,223 - - - 8,223
28,895 - - - 28,895
Movement in funds
Balance at 16 Income Expenditure Transfers from Balance at
July 2020 unincorporated
1 April 2021
charity
£ £ £ £ £
Scottish branch - - - 2,186 2,186
Milton Keynes branch - - - 300 300
Northern Ireland branch - - - 5,015 5,015
East Midlands branch - - - 1,038 1,038
London branch - - - 1,957 1,957
Republic of Ireland branch - - - 2,795 2,795
South Coast branch - - - 905 905
All Wales branch - - - 3,730 3,730
West Midlands branch - - - 1,918 1,918
North West Manchester branch - - - 828 828
South west branch - - - 8,223 8,223
- - - 28,895 28,895

Designated funds relate to the branches.

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

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

16 Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted
funds
Designated
funds
Restricted
funds
2022
2022
2022
£
£
£
Fund balances at 31 March 2022 are represented by:
Intangible fixed assets
8,280
-
-
Current assets/(liabilities)
109,002
28,895
76,206
117,282
28,895
76,206
Unrestricted
funds
Designated
funds
Restricted
funds
2021
2021
2021
£
£
£
Fund balances at 31 March 2021 are represented by:
Tangible assets
643
-
-
Current assets/(liabilities)
95,600
28,895
83,717
96,243
28,895
83,717		 Total
2022
£
8,280
214,103
222,383
Total
2021
£
643
208,212
208,855

17 Financial commitments

There is a contract with the publishers of Child Abuse Review which was agreed on 1 April 2021, is effective from 1 January 2021 for 2 years and will be renewed on the same terms until terminated by either party giving not less than 12 months’ notice. The total annual charge is £19,000.

18 Related party transactions

There were no disclosable related party transactions during the year.