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2024-03-31-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 2024

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

CONTENTS

Page
Legal and administrative information 1
Trustees' report 2 - 7
Independent examiner's report 8
Statement of financial activities 9
Statement of financial position 10
Notes to the financial statements 11 - 19

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Steve Myers
Sam Warner (Chair)
Ann-Marie Christian
Lorna Boreland-Kelly
Adrian Spanswick
Ciaran Murphy
Julie Baker
Sarah Forrest
Kelechi Ukandu
Jermaine Ravalier
Wendy Thorogood (Resigned 15 July 2023)
Robert Ewin (Appointed 24 February 2024)
Charity number (England and Wales) 1190441
Charity number (Scotland) SC050800
Principal address & Registered office 17 Priory Street
York
YO1 6ET
Independent examiner Frances Howard FCA
Fortus Limited
Business Advisors and Accountants
Equinox House
Clifton Park
Shipton Road
York
YO30 5PA
Bankers CAF Bank Limited
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2024

The trustees present their annual report and financial statements for the year ended 31 March 2024.

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

2023-24 saw further changes to the AoCPP office team. Following the departure of our long-term administrator at the very end of the last financial year, we commenced recruitment of a Digital Marketing and Events Officer. This post was filled and then vacated again 6 months later, prompting a further review of the skills needed within the team, and the decision to split out the role of event coordination and digital marketing. Two part time roles were created (Events Coordinator post and Digital Marketing and Content Creator post) and a recruitment drive began with a view to filling the posts in the early part of the next financial year (2024/25).

November 2023 saw the AoCPP and Wiley Publishing Ltd confirm Dr Jenny Driscoll as Co-Editor of Child Abuse Review , following a successful interim position in the 6 months prior.

Although the Association has delivered a small number of bespoke face to face training sessions, the overwhelming majority of activity in the period has continued to be delivered online.

Income streams have been diversified further with the development of bespoke Higher Education Institution partnerships and a drive for the AoCPP to endorse and partner in a range of research bids.

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 2023/24 we held more events that in the previous year. We hosted 14 Lunch and Learn sessions, 16 Special Interest Group meetings (with the launch of 3 new groups in the period), an online learning week with the CSA Centre, and we also coordinated a member-led response to the Government consultation on Working Together to Safeguard Children 2023.

The Association coordinated a member-led response to the Government’s Working Together to Safeguard Children 2023; A guide to multiagency working to help, protect and promote the welfare of children. A meeting was held to discuss the proposed guidance, and then feedback was systematically collated and submitted with the support of a member-led working group.

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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 almost 45 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 member of Charitable Incorporated Organisations (CIO) and a registered charity in Scotland from 1 April 2021.

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.

The Breakdown is here:

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

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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 3 new Special Interest Groups (SIGs) in 2023/24.

The Special Interest Group programme now comprises:

Each SIG group held meetings throughout the year with good attendance and new Special Interest Groups are planned for 2024/25.

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 2023/24 we made 2 awards totalling £5,478 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 2024

Social media

We continued our strategy to develop our presence across a variety of social media platforms, introducing the use of Instagram to connect with a broader audience to our existing portfolio comprising of Twitter, Facebook and LinkedIn.

We now have over 7,740 followers on X/Twitter, 2,678 on LinkedIn (almost 2,000 more than in FY2022/23), 770 followers on Facebook (up 200), and 59 followers on Instagram as we start to develop a presence on this new platform for the AoCPP.

Unfortunately the impact of the takeover of Twitter and move to X has removed the analytics function from the free basic package, so we are no longer able to report on the impact of our posts on this platform.

Research

Child Abuse Review

Our publishing partner, Wiley Publishing Ltd, has undergone structural changes in the period, and our Editorial and partner team at Wiley has changed. Alongside this changes to the publishing landscape have seen a new model of accessing research emerge via Open Access. Wiley explain this briefly here:

“ Research communities are demanding that publishing is more open and transparent. With greater transparency comes increased reach, reproducibility, integrity, and impact. We need to adopt open research policies that enable critical change for the research community and give authors what they want—open access, open data, and open practices.” 2023 Child Abuse Review Publishers Report, J Wiley.

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

The articles below were among the most viewed articles via the Wiley Online Library in 2023.

Financial review

The charity made a surplus in the year of £8,649 (2023: Deficit £37,821). The unrestricted surplus was £43,022 (2023: Deficit £31,821).

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 2024 the Association had free reserves of £108,492 (2023: £60,835) that is after excluding reserves represented by fixed assets and restricted funds. 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.

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Structure, governance and management

The AGM was held in March 2023. There were no resolutions submitted.

The resignation of Trustee and former Interim Director Wendy Thorogood was recognised. No new trustees were appointed, and after this resignation the Board consisted of 10 members.

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.

In light of this recognition we amended the constitution 4 years ago to reflect this.

Organisation

The board of trustees met 4 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, 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 and copies of up to date DBS’s are kept on file for each member. All trustees meet with the Chair, Vice Chair and Operations Manager annually, to review their trusteeship and plan their contribution for the year ahead.

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. The risk register is reviewed and presented at each Board meeting. Risk is scored using a RAG system achieved by multiplying assessed potential impact by likelihood of occurrence.

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

Steve Myers

Trustee

18 December 2024

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 2024.

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 ACCA, 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.

Frances Howard FCA

Fortus Limited Business Advisors and Accountants Equinox House Clifton Park Shipton Road YO30 5PA York

Dated: 18 December 2024

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

CURRENT FINANCIAL YEAR

Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
designated
2024
2024
2024
Notes
£
£
£
Income and endowments
Donations and legacies
2
192
-
-
Charitable activities
3
116,376
-
-
Investments
4
84
-
-
Other income
5
185
-
-
Total income
116,837
-
-
Expenditure
Charitable activities
6
102,710
-
5,478
Net income/(expenditure) before transfers
14,127
-
(5,478)
Funds transfer
28,895
(28,895)
-
Net movement in funds
43,022
(28,895)
(5,478)
Fund balances at 1 April 2023
85,461
28,895
70,206
Fund balances at 31 March 2024
128,483
-
64,728		 Total
2024
£
192
116,376
84
185
116,837
108,188
8,649
-
8,649
184,562
193,211		 Total
2023
£
-
126,248
696
18
126,962
164,783
(37,821)
-
(37,821)
222,383
184,562

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

PRIOR FINANCIAL YEAR

Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
designated
2023
2023
2023
Notes
£
£
£
Income and endowments
Charitable activities
3
126,248
-
-
Investments
4
696
-
-
Other income
5
18
-
-
Total income
126,962
-
-
Charitable activities
6
158,783
-
6,000
Total expenditure
158,783
-
6,000
Net movement in funds
(31,821)
-
(6,000)
Fund balances at 1 April 2022
117,282
28,895
76,206
Fund balances at 31 March 2023
85,461
28,895
70,206		 Total
2023
£
126,248
696
18
126,962
164,783
164,783
(37,821)
222,383
184,562

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2024

Notes
Fixed assets
Intangible assets
11
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within one year
14
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
16
Unrestricted funds
Designated funds
17
General unrestricted funds		 2024
£
47,957
178,000
225,957
(33,737)
-
128,483		 £
-
991
991
192,220
193,211
64,728
128,483
193,211		 2023
£
53,996
143,994
197,990
(19,054)
28,895
85,461		 £
4,140
1,486
5,626
178,936
184,562
70,206
114,356
184,562

The financial statements were approved by the Trustees on 18 December 2024

Steve Myers Trustee

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

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

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 2024

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 2024

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 Total
funds
general
2024 2023
£ £
Donations and gifts 192 -
Charitable activities
Charitable Charitable
Income Income
2024 2023
£ £
Membership subscriptions 66,395 72,485
Conference fees 3,067 8,508
Income from journals 43,816 45,255
Training provided 3,098 -
116,376 126,248

3 Charitable activities

4 Investments

Unrestricted Unrestricted
funds funds
general general
2024 2023
£ £
Interest receivable 84 696

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

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

5 Other income

Unrestricted Unrestricted
funds funds
general general
2024 2023
£ £
Other income 185 18
6 Charitable activities
Charitable Charitable
Expenditure Expenditure
2024 2023
£ £
Staff costs 46,836 72,775
Child abuse review and newsletter 19,000 19,000
Equipment - 1,550
IT subscriptions & support 8,055 8,743
Amortisation 4,635 4,140
Insurance 1,393 1,735
Publicity & advertising 4,614 398
Printing, postage & stationery 120 415
Rent & service charges 564 1,030
Room hire 66 1,210
Scholarships 5,478 6,000
Staff training & welfare 1,401 177
Sundry expenses 370 76
Telephone 683 472
Subscriptions 50 135
Travel & subsistence 2,045 3,335
Bank charges 1,725 1,489
97,035 122,680
Share of support costs (see note 7) 7,248 38,503
Share of governance costs (see note 7) 3,905 3,600
108,188 164,783
Analysis by fund
Unrestricted funds - general 102,710 158,783
Restricted funds 5,478 6,000
108,188 164,783

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

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

7 Support costs

Support costs
Governance
costs
£
£
Accountancy fees
673
3,905
Professional fees
6,575
-
7,248
3,905
Analysed between
Charitable activities
7,248
3,905		 2024 Support costs
Governance
costs
£
£
£
4,578
1,381
3,600
6,575
37,122
-
11,153
38,503
3,600
11,153
38,503
3,600		 2023
£
4,981
37,122
42,103
42,103

8 Trustees

Two trustees (2023: One trustee) received reimbursement of £898 (2023: £188) for expenses during the year.

9 Employees

The average monthly number of employees during the year was:

2024 2023
Number Number
3 2
Employment costs 2024 2023
£ £
Wages and salaries 44,672 51,982
Pension costs 2,164 2,861
Redundancy costs - 17,942
46,836 72,775

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

10 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

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

11
Intangible fixed assets
Cost
At 1 April 2023 and 31 March 2024
Amortisation
At 1 April 2023
Amortisation charged for the year
At 31 March 2024
Carrying amount
At 31 March 2024
At 31 March 2023
12
Tangible fixed assets
Cost
At 1 April 2023
At 31 March 2024
Depreciation
At 1 April 2023
Depreciation charged in the year
At 31 March 2024
Carrying amount
At 31 March 2024
At 31 March 2023
13
Debtors
Amounts falling due within one year:
Accrued income
Prepayments		 Website costs
£
12,420
8,280
4,140
12,420
-
4,140
Computers
£
6,272
6,272
4,786
495
5,281
991
1,486
2024
2023
£
£
38,833
42,671
9,124
11,325
47,957
53,996		 Website costs
£
12,420
8,280
4,140
12,420
-
4,140
Computers
£
6,272
6,272
4,786
495
5,281
991
1,486
2024
2023
£
£
38,833
42,671
9,124
11,325
47,957
53,996
6,272
4,786
495
5,281
991
1,486
2023
£
42,671
11,325
53,996

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

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

14
Creditors: amounts falling due within one year
Notes
Trade creditors
Other creditors
Accruals
Deferred income
15
15
Deferred income
Deferred income		 2024
£
13,474
304
3,799
16,160
33,737
2024
£
16,160		 2023
£
2,322
-
3,523
13,209
19,054
2023
£
13,209

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

16 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
Balance at Income Expenditure Balance at
1 April 2023 31 March 2024
£ £ £ £
Anne Wingate Paterson Legacy Fund 67,700 - (5,478) 62,222
NSPCC 2,506 - - 2,506
70,206 - (5,478) 64,728
Balance at Income Expenditure Balance at
1 April 2022 31 March 2023
£ £ £ £
Anne Wingate Paterson Legacy Fund 73,700 - (6,000) 67,700
NSPCC 2,506 - - 2,506
76,206 - (6,000) 70,206

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.

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

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

17 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
Balance at Income Expenditure Transfers Balance at
1 April 2023 31 March 2024
£ £ £ £ £
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 Movement in funds
Balance at 1 Income Expenditure Transfers Balance at 31
April 2022 March 2023
£ £ £ £ £
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 9,051 - - - 828
South west branch 9,051 - - - 8,223
28,895 - - - 28,895

Designated funds relate to the branches which have mainly closed and the money was held in case they reopened. The transfers represent the funds of closed branches being transferred back to the main branch as no branch activity is expected.

ASSOCIATION OF CHILD PROTECTION PROFESSIONALS

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

18 Analysis of net assets between funds

Unrestricted
funds
Designated
funds
Restricted
funds
2024
2024
2024
£
£
£
Fund balances at 31 March 2024 are represented by:
Tangible assets
991
-
-
Current assets/(liabilities)
127,492
-
64,728
128,483
-
64,728
Unrestricted
funds
Designated
funds
Restricted
funds
2023
2023
2023
£
£
£
Fund balances at 31 March 2023 are represented by:
Intangible fixed assets
4,140
-
-
Tangible assets
1,486
-
-
Current assets/(liabilities)
79,835
28,895
70,206
85,461
28,895
70,206		 Total
2024
£
991
192,220
193,211
Total
2023
£
4,140
1,486
178,936
184,562

19 Financial commitments

There is a contract with the publishers of Child Abuse Review which was agreed in April 2022, and effective from 1 January 2023 for 3 years. The contract 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.

20 Related party transactions

During the year the charity paid £527 to Sam Warner Consulting Limited to provide training. A trustee of the Charity, Sam Warner, is also a director of Sam Warner Consulting Limited. There were no amounts outstanding at the year end.