**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||
- 1 -
## **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:
- To protect children and adults from suffering, or likelihood of suffering, significant harm, ill-treatment, impairment of health or impairment of development by the encouragement and promotion of any methods, services and facilities calculated to safeguard and promote the welfare of such children and families.
- To educate and inform the public at large and, in particular, but not exclusively, those persons professionally qualified, within voluntary or charity setting to be sure we are including all relevant parties regarding all aspects and effects of abuse and neglect on children and families generally.
- To ensure we listen, and practice is informed by the victims who have suffered harm, to hear their voice and learn from their experiences.
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.
- 2 -
## **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:
- We are **multidisciplinary** , reflecting the crucial nature of partnership working to effective child protection
- We believe in **research and practice going hand in hand** : research must inform practice and practice must inform research
- We **represent the whole of the UK** and aim to share learning across the four nations.
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:
- Compassion: We recognise the systemic, psychological and emotional complexities involved for all those in contact with or working in the child protection system. We model and promote compassion in our organisation and in all aspects of our work.
- Respect: We promote equality and inclusivity within our association and how we collaborate and support other organisations to ensure that social justice is core to what we do.
- Humility: We have humility to recognise the limitations of our knowledge, and that we must continually learn, improve and act to improve the lives of children.
- Courage: We have courage to voice hard truths openly and honestly, and to stay true to our charitable objectives.
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.
- 3 -
**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.
- Domestic Violence and Abuse
- Youth Justice
- Culture in Child Protection
The Special Interest Group programme now comprises:
- Gender Dysphoria
- Children and Young People in Care and Care Experienced
- Digital Safeguarding
- Practice Learning Reviews
- Gypsy Roma Traveller Communities and Child Protection
- Safeguarding in Sport
- Child Sexual Abuse
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.
- 4 -
## **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.
- 5 -
## **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.
- 6 -
## **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
- 7 -
## **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:
- 1 accounting records were not kept in respect of the charity as required by section 44 (1) (a) of the 2005 Act and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and section 130 of the 2011 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
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
- 8 -
## **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|
|---|---|
- 9 -
## **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**
- 10 -
## **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.
- 11 -
## **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.
- 12 -
## **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|
- 13 -
**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|
- 14 -
## **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.
- 15 -
## **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|
- 16 -
## **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.
- 17 -
## **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.
- 18 -
## **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.
- 19 -