Charlty regiBtratlon number 1200313 Company reglstratlon number 13918382 IEng5and and Wales) PARENTING FOR LIFELONG HEALTH ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
PARENTING FOR LIFELONG HEALTH LEGAL AND ADMINISTRATIVE INFORMATION Trustees Lucie Cluver P8lrick Hoffinann Bernadette Madrid Dr 8ahbak Midem8dl Olutoyin Olakanpo IAppointed 9 February 20231 Charlty number 1200313 Company number 13918382 Reglstered offlc• Barnett House 32- 36 lliNgtOn Square Oxford OX1 2ER Auditor Critchleys Audf( LLP Beaver House 2348 Hythe Bridge Street Oxford OX1 2EP Bankers Metro Bank One Southampton Row London WC1B SHA
PARENTING FOR LIFELONG HEALTH CONTENTS Page Trustees. report Statement of trustees, responsibil((ies Independent audilorfs report 10-12 statement of financial activities 13 Balance sheet 14 Staternenl of cash flows 15 Notes lo the financial statements 16-24
PARENTING FOR LIFELONG HEALTH TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023 The trustees present their annual report and flnancial statements for th8 y8ar ended 31 December 2023. The financial statements have been prepared in accordance wlth the accounting policie5 set out in note I lo the financial statements and comply with the charity's memorandum and artides of association, the Companies Act 2(X)6 and 'Accounting and Reporting by Charities.. St8tement of Recornmended Pr8ctice applicable to Charit$ preparing IheiT accounts In accordance with the Finanoal Reporting Standard applic8ble in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191. Objoetlves and activltle6 The trusteas 8r8 sadsfi&d that their purposes remain charitable and for public benefit, being". The promotson of human rights las set out by the Universal Declaration of Hurn8n Rights and subsequent Vnited Nations conventions and declar8tionsl, in particular children's rights Ihmughout the worfd by all or any of the following means.. relieving the need for victims of hum8n right5 abuse, research into human rights issues, providing technical advice to governrnent and others on human rights matters. contiibuts.ng to ihe sound administration of hutllan rights law, commenting on pioposed human riohts legislation, raising awareness about hurnan rights issues, promots'no public support lor human rights, PTomoting respect for human r+ghts 8tnong individuals and corporations, intemational advocacy for human rights. and eliminating infiingements of human rights. In furtherance of this object, but not otherwse, PLH Trustees have the power to engage in political activity providgd that the PLH Trusiees 8re $8tisfied that the proposed activities will further the purposes of the Charity to an extent justified by the resources committed and the &ctlvfty is not the dorninant means by which the Charity carries out the Objects.. the relief ol children and adole8Genls In need and parents in need., the advancement of the education of childrerF and adolescents in need through Ihe development of their individual capabilities, competenaes, skills and understandings in subjects of educational value", the advancement ol the education of the public in general lin p8rticul8f but not exclusivety parents and caregivers of children and 3dolescent$l on the subject of parenting skills and children's rights., in particular but not exclusively by providing online and in-per50n resources, and by providing ITainlng, consultancy, monitoring and ev8lualion services to organisations Ih8t support parents. Parentlng for LSfelong Health's activities to lurther its objects include (but are not limited tol Ihe following.. The design, implementation, and evaluation of national parenting education progr8rntnes", The development of manuals, apps, and chatbots for use in parenting education PTogramme$', The training of parenting education delivery personnel. Publlc benefit The Iru5tees have paid due regard to guidance issued by Ihe Charty Cornrni55ion in deading what activitie5 the charity should undertake. Achlèvements and perfomionc? The year 2023 was a banner year for PLH. In addib'on to recruiting the core team as describe(l in the Managemelll section of this report, PLH delivered projects 8gTeed In 2022 and secured grants for new projects over the course ol 2023-2025.
PARENTING FOR LIFELONG HEALTH TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORTI (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Completed Projects Scaling up parentlng programrnes in Uganda and Kenya. Funded by the Global Partnership lo End Violence Against Children, this project responded to the trend of increaslng violence against children in Uganda and Kenya in the wake ol the COVID-19 pandemic. PLH supported UNICEF, governrnent. and civil society leaders in both countries to document challenges and lessons learned as both countries introduced national parenting support programmes. PLH also facilitated exchanges between partners in both countries to share learnings and Identlfy potential 501utions to common challenges. The project closed with 8 report detailing recommendations for programme Smprovemer¢ts and insights for other countries considering introducing national parenting programmes. Deslgning and Impl8m•ntlng Parenting Interventions In Latin America and cabbean. A guide for declslon- makers. Funded by the PartrAmerican Health Organization (part of the World Health Organizationl, this project reviewed exlsting evidence-based paienting programmes in Latill America and the Caribbean and detailed principles for the design of effective parenting support programrnes at national scale. The resulting report equipped regional policymakers and civil society leaders with a catalogue of existing evidence-based parenting programme5 and their feature3, an analysis of the programme5' cornfflonalities and differeThce$, and guidance for selocling parenting programme to best serve families in need In a glven contexi. Global PantIng Intervgrrtlon Handbook Funded by th8 Worfd Health Organi18tion. PLH was asked to create a handbook lor policymakers and civil soryety leader5 on how to select. deslgn, evaluate. irnplement, monltor, and scale up evldence-based parenting inlervenligns lo prevent rnaltreatrnent and enhance parent-child relab"onships in children aged 0-17 years. The handbook Included practical guidance for evaluating the evidence supporting parenting programme's impact on famllies in need, matching 8vailable evidence-based programmes to intended goals, CrUiting families m05t in need, managing financial and operational sustsinability of parenting progr8mmes, and adapting evidence-b8sed programmes to new ¢oniexts. New Projects Playful Parentlng for All12023-20251. Funded by the LEGO Foundation, this substantial investment is designed lo enable PLH lo establish itself as a new tharily. including developing a collaborative le8der5hip model with four other nonprofits in the Global South (the PLH Global Consortium) which coordinate the scale-up of evidence-based parents'ng Support in their respective regions. These indude Fundacion Apapacho in Colombia, Insb'tul Altemativa in North Macedonia. Clowns Wlthout Borders in South Africa, and Masayang Patnllya, Inc., in the Philippines. The gf8nt also provldes support for PLH lo provide both technical and capacity-building support to governments and civil society oiganisations seeking to provide evidence-based parenting support on a national scale, with particular 8ttents.on to supporting families in crisis settings. In 2023. PLH 85tablished a shared leadership structure wth the Global Consortium. lavnched a public portal housing our open source parenting education facilitator manuals. training manuals. parent workbooks, and flipbooks. and began establishing the data 8rchrtecture for measuring PLH parentsng programme reach to parents around the worfd. Thus far. PLH and the Global Consortium havè reached 897.361 f8milies in need, the majority of whom 8re 1Sving in crisls Context (for more information, plga5e see the Parenting Children in Crisis project). Bulldlng a National Parentlng Support System in Tanzanla12023.20241. A sub-grantee of Tanzani8's National In3trtute of Medical Research INIMRI Iwith funding provided by Wellspiing Philanthropic Fund). PLH partnered wilh NIMR and Investing in Children and theiT Societies IICSI to support the Tanzanian government wlth building ational parenting support programrne. In 2023, PLH and partners reviewed evidence-based parenting support programmes in the region., identified the government minislri85, non-governmental organisations, and intemation81 agencies working to reduce violence against children through parenting programmes, and held workshops wit these parties to support Tanzania's Ministry of Cornrnunity Development. Gender, Women, and Special Groups to ultimately forrn 8 Par&nting Consortium lo coordinate efforts. In 2024. PLH will work with the Consortium to design Tanzania's national paTenting support programme, build the capacity of government personnel responsible lor the parenting support programme delivery, and build the information system necessary for the Ministry's delivery of the programme.
PARENTING FOR LIFELONG HEALTH TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Scallng Posltlv• Parentlng to Reduce Violence Agalnst Children In the Context of the Trlplg Threat of COVID.19, Confllct, and Climate Crlsls12023-20241. Funded by the Global Partnership lo End Violence Against Childien, PLH is working with government ministries in Burkina Faso, Cote d'lvoire, Ethiopia, Nigeria, and Zimbabwe to asses5 current parents'ng support programme implementation and capacity, identify recommendations to strengthen nationol parenting support piogrammes, and develop localty adapted and translated versions of PLH'S parenting support materials for use in parent education programmes. Naungan Kasih at Scale In Malaysia 12023-20241. Funded by The Human Safety Net, PLW is partnering wth UNICEF Malaysia, Universiti Putra Malaysia, Malaysian Association ol Social Workers, and Universty of Oxford to develop a cornbined in-person I digital parenting support programme th8t can be deliver8d at a national scale for parents of children under 6 year8 of age. In 2023, PLH 8nd partners developed the National Roadmap for Universal Access to Parenling Support, fomed the Malaysian National PantIng Consortium and Pafenting Scale-up Working Group, co-developed an in-person I dlgital parenting support prograrnme and translated rt into Bahasa Me13yu, and trained gov8rnment and civil Society parenting support laalitators. In 2024. PLH and partners will pilot the parenting support programme delivered both through government and iivil soaety parenting support providers. Parentlng for Refug?ts Malaysla 12023-20241. Funded by UNICEF Malaysia, PLH partnered with UNICEF Malaysia to design a parenting support programme for Rohingya refugee famllies in Malaysia, with particular focus on male caregivers. Focus group sessions were held in 2023 with Rghingya laihers. mothers, and community leader8. as well as service providers lor Rohingya relugees and academics studylng the Rohingya refugee experience in Malaysia. Progr8mme design and user testing wll be conducted in 2024. Parenting for Chlldren In Crisis 12023-20251. Funded as part of P18yful Parenting for All and by University of Oxford. this project is designed to build a first responder delivery model to provide Inclusive playful parenting and child pioleetion support during humanitarian emergencies and crisis situations. In 2023. PLH partnered vAth humanitarian response oiganisations to distribute parenting in crisis tip sheets to 846,360 families affected by crises Syria, Turkey. Pakistan, Ukraine, Sudan, Palestine. Israel, and Afghanistan. Initial analysis of pre-post studies in Ukraine and Pakistan show notable impact., The irnpre55Nfe impact in UkTaine induded a 70% improvement in parent self-care, a 60°/p increase in reported hopefulness, a 58% reduction in the number of days parents felt depressed, a 67QA improvernent in healthy grieving. and a 65% decrease in physical abuse. In Pakistan, resu indic8te a 634A reduction I physical abuse, a 69Q/o decrease n depression, 8 Temarkable 121 Yo improvement in heaVLhy grieving, and a 107Q/o enhancement in self-care. Add(tionally, there was a noteworthy 69Ok decline In emotional abuse and 8 30Qfi improvernent in child safety. Crlanza eon Conclencla 12023-Z0241. Funded by UNICEF MeKlCO. PLH and the National Institute of Psychiatry initiated a project to promote positive P8Tenting aiming to collaborate with Mexican government institub'on5 in 8d8ptlng, implementing, and expanding a piogram that supports caregivers in raising children and adolescents nats'onwide. In this initial stage of the project, collaboration will take place with the National System for the Integral Development of the Family ISNDIFI, State DIF Systems, and the Ministry of Welfare. In 2023, PLH alld partners adapted PLH'5 cole programme for the Mexican context. Training of paienting support f8cilltators and delivery of the parenting programme pilot will occur in 2024. Innovation In 2023. PLH also achleved a number ol technologic81 milestones th81 had positive Impacts across muliiple parenting support projects, equipping PLH to positively impact even more parents in need. The production of ParentApp. our App-based delivery Structu for parenting programme5, is now fully documented 8nd managed through GitHub, enabling other open source developers to contribute to our work. Further, PLH is now supporting one P8rentApp inlrastruclure, wrth features Ih81 can be turned on or off for each new context in which we support PaTents via the app. We have also produced a plug-in that enables facilitators to independenlly design and author paTenting support content fortheir communitles, needs. We 81so made a number of improvement5 to ParentText, our chatbot delivery Structure. We now limit parent time cotnmitments to 5 minutes per d8y, enable parents to ch005e their own parenting goals, and have adopted other u$er-ntred design practices from the tech industry to promote 8ngagemenl and communicate information in simple and compelling ways.
PARENTING FOR LIFELONG HEALTH TRUSTEES. REPORT IINCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Financial revlew The detailed accounts for the year ending 31 December 2023 are shown on pages 12-23. The accounts show that PLH'S tumover for the year 2023 was £1,659,706. 01 this total, £1.646,821 was grant lunding restricted lo project use and £5,247 was grant funding lor unrestricted use. PLH'S principal funding sources in 2023 included the following donors". Contract start Date End Date Dur#tlon .Curren¢y Value Months eontract 2810512023 2810312024 10 625,000 0110812022 3110312023 8 101.150 perlnvole• amount Afric3 5 Nation$ GNCA- Oxford USD GBP 625,000 80,920 20,230 43,557 28,550 20,936 1,014 740,418 1,464,335 120,000 120.000 7.432 17,049 406.320.49 87,664.12 122.657.86 13,173.361 58.714 Oak Tides PAHO- LAC 0110312023 01108r2023 5 0311112022 3110312023 4 USD USD 43.557 50,500 PPfA- LEGO Foundation 0110712023 301(r2025 24 USD 3,000,000 THSN- Malaysia 0110212023 3011112023 10 EUR 240,0(M) UNICEF MALAYSIA GBP B4,932 UNICEF MEXICO 0110812023 3010912024 14 USD UNICEF POLICY1010712023 3111212024 18 BENCHMARKING Wellsprn9 Tanzania USD NIMR 1111112022 0111112025 38 USD 543,317 50.853.60 20,163.40 12,361.29 WHO Handbook p8renting0110212023 3110812023 7 GBP 28,827.64 8.238.94 8,227.41 44,850 Oxford 08k-Tides 0110312023 3111212023 USD 44,850 Funds recewed in FY 2022 but implemented in FY 2023 include the following.. Contract start Date End Dat8 Length Currency Value contraet 217.4(K) perlnvoice amount 207,010 GPEVAC Uganda Kenya0110912022 3010912022 USD
PARENTING FOR LIFELONG HEALTH TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORTI (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Resery6$ policy PLH'S reserves at 2023 year end weTe £883.703, of which £905,675 were restricted and £-21,972 unrestrictsd. To see restricted funds by project, please see Note 14 in PLH'S Financial Ststements. The negative balance of unrestricted reseNes is due lo the handling of project rnanag8rnent and con5utsnt management incoTne In PLH'S accounting system, as these funds are Currently held within project funds (which are restricted) r8thei than transferred to 8 general account. PLH managernent is prioritising tiansferring these funds to a general account moving forward to make clear the amount of unrestricted funds held and laciliiate declsion making. PLH'S reserve pollcy is to rnaintain its resetves at a level which equates to approximatety 3 months of projected operating expenses. At the close of the 2023 financial year, PLH wa8 OP8rating in compliance wth thi5 policy. M8jorrisks Rlsk Management PLH'S largest donor is the LEGO Foundation, which in 2023, Signed an agreement to provide PLH with $3 million USD between July 2023 and June 2025 to carry out the Playful Parenting for All Project. Thls grant remains the primary source of funding for core operations in 2024. To address the risk of dependency on one larye donation SOUT, PLH is transitioning from having a Chief of Sustainability. responsible lor both operations and lundraising, to a management structure with a Chief of Oper81ions 8nd a dedicated Director of Strategic Partnership5. The Director of Strategic Partnerships wlll be singularty focused on fundrai51ng. with parb'cular attention to fvnding for core operations. An additional risk facing PLH is our close collaboration wth government parlneis to prowde support to parents In need. Vvhile training government partDeT5 to deliver parenting 5UPPOrt is necessary to achieve our goal of en5uiing parents re1ve support on an ongoing, 5UStainable basis, some of our projects have tsced delays as a result of coordinating with government requirements and schedule5. In Malaysia, this resulted in a no-cost extension of our current project trom 8 November 2023 to 30 September 2024. In Mexico, this result8d in a no-COSt extension from August 2024 to December 2024.
PARENTING FOR LIFELONG HEALTH TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Plan8 forfutur¢ parlods Future Plans In 8ddllion to the specific project plans detailed above, Parenting for Lifelong Health wll focus on ttie following core strategic activities to advance rt5 mission.. Fundraise for sustainability. While PLH has been successful securing prolect-based funding, there is a need Irir ljexible, core funding th81 will enable PLH to sustain its work on an ongoirng basis. In addition to continuing to apply for flexible fvnding, PLH plans to hire a dedIted Dlrector of Development In 2024 to facilitat8 this goal. Increase operational sustalnablllty. As a new oiganisation, PLH musl ensure that its internal culture rernains inclusive, respecfful, and playful as both our work and our team grow. In 2024, PLH wll carry out a 360 review of our organisational culture, and following feedback from the team, identlfy ways lo continue to strengthen our wo culture. Promote the ¢ustomlsatlon of openwsource, evldence-based parentlng support ttsols. PLH 15 worlting to have both PaTentApp and Parentchat registered as Digital Public Goods. This offers PLH access to funding that rt cannot otherwise qualify for and positions PLH products on a global stage, allowng the charty to build a Community of people who are using our code, adding features and creating sustainability and stability to thes8 digital parenting support products. PLH is a150 worknng to establish very clear guides for partners who wsh to localise or adapt these products with budgeting tools, work plans, and step-by-step instructions Sn an interactive format. Further. we 81rn to manage PLH products and selv1$ in a PLH G1tHub repository by the end of 2024. This will allow PLH to have greater control ovei the product development roadmap,and engage a broader. more diverse sel of product developers. Increase the capaelty of parentlng ¥upport provlders to dellver support to parents. Following the establishment of the Global Consortium in 2023, PLH will focus on strengthenlng the capacty of each mernber organi58tion. and the consortium's capauty as a whde, in 2024. We will awornplish this goal by hosting quarterfy case studies, identifying 8nd securing training opportunth"es, and co-creatsng a fomal proce38 for Global Consortlum wnetnbership, including roles, iesptsnsibilitie5, and collaboration parameleis. Structure, govemance and management Par8nling for Lifelong Health IPLHI uses a memorandum and artides of assodatlon as it5 goveming document. The harity Is a private limrted company by guaTantee thOut share capital use ol'Limited° exemption. The trustees. who are a150 the directors for the purpose of company law, and who Berved during the year afid up to the date of signature of the financial ststements were.. Lucie Cluver Patrick Hoffrnann Bemadette Madrid Dr Bahbak Midern8dl Olutoyin Olakanpo Mark Tomlinson (Appointed 9 February 20231 IRe$lgned 12 April 20231
PARENTING FOR LIFELONG HEALTH TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2023 Recwitment ènd appointm81Jt of trustees Trustees are recruited to fill gaps in knouAedge and skills identified by the board. The board approves trustee Tole descriptions for recruitment, subject to the maximum number of trustees that is perrnitted In PLH'S Articles of Association. The vacancy 18 then openly advertised. Gandidates for any open roles are shortli5ted and interviewed by al least 2 trustees and the CEO Trustees are appointed by existing trustees. Thi8 group then recomrnends candidate to the wider board. A majority vole of 75Wo must be achieved in order for an offer to be made to the candldate. A trusteè may not act as a trustee unless they are adrnitted as a Member, sign a written declaration of willingness to be a trustee of the ch8rfly, are over 16 year8 of age, and are not disqualified frorn acting as a trL¢Stee or company director under the Chaiities Acl or Companie5 ACL PLH Trustees serve for a period of three year5 froTn the date of Iheif appointment. Upon expiraiion of theif temi of office, they are eligible for reappointment for a fvrther three year term for a maximurn of three consecutive terms. None of the trustees has any beneficial interest in the company. All of the Iruslees are rnernbers of the company and guarantee to contribute £1 in the event of 8 wnding up. Organis8bon81 slmcture FOT the year ended 31 December 2023, PLH wa5 governed by Professor Lucie Dale Cluver (appointed 15 February, 20221, Dr Bernadette Madrid lappointed 26 Aprfl, 20221. Mr Patrick Hoffmann (appointed 9 February 20231, Dr Marf( Tomlinson lappoillted 26 April, 2022, r8signed 24 August 20231, Olutoyin Belind8 Olakanpo lappointed 8 November, 20221, and Dr Bahbak Miremadi18 November, 20221. The day to day operations of the charity are delegated to the staff team under the direction of DT Jamie Lachman. Chief Executive Officer ICEOI. In 2023, the staff tearn grew from only the CEO to a team of 11. Laurie Markle, Chief of Solutions, joined the executive team to oversee all PLH programme development, including technology development needed for suwssful programme delivery. Fiona Burtl. Chief of Sustainability, joined the executive team to le8d the funding growth and diversification of the organisabon to build a sustsinable funding structure to support and expand PLH activities. AudltOT In accordance with the companvs 8rtides. a resolution proposing that Critchleys Audrt LLP b8 reappointed a5 auditor of the company will be pul at a General Meeting.
PARENTING FOR LIFELONG HEALTH TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Olsclosure of Infomiatlon to audltor Each of the trustees has confirmed that there 15 no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confimied that they have taken appropri3te steps to identify such relevant information and lo establish Ihat the auditor Is aware of such information. The trustees, report was approved by the Bo8rd of Trustees. Lucie Cluver Trustee 1710912024
PARENTING FOR LIFELONG HEALTH STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2023 The trustees, who are a160 the directors of Parenting for Lifelong Health lor the purpose of MpanY law, are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practice). Company Law requlres the trustees to prepare l+nancial statements for each financial yeaT which give a true and lair view of the state of affairs of the oharity and of the incorning reSoUrS and application of resources, Including the income and expenditure, of the ch8rilable company lor that year. In preparing these financi81 st8tements. Ihe tTUStee8 are qUired to.. select suiiable accounting poliaes and then apply them consistently, observe the methods and principle5 in Ihe Charities SORP,. make ludgements and estirnates that are reasonatrA8 and prudent., state whether applicable UK Accounting Slandards have been followed, subject to any material departures disclosed and explained in the financial 3tatements'. and prepare the financial statements on the going concern basis unless it is inappTOPriOte to presume that the charity will continue in operation. The trustees are respon5Ible for keeping adequate accounting records that disclose with asonable accuracy at any tirne the financial positlon of the charity and enable them lo ensure that the finanu81 statements cornpty with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking Teasonable Steps lor the preveN'0n and detection of fraud and other irregularities.
PARENTING FOR LIFELONG HEALTH CRITCHLEYS INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF PARENTING FOR LIFELONG HEALTH Oplnlon We have 8udf(ed the financial statements of Parenting for Lifelong Health Ithe 'chaTity'I for the year ended 31 December 2023 which comprise the st8ternent of financial activities, the balance sheet. the statement ol cash flows and notes to the financial slalerneNt5, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standard5, including Financial Reporting Stsnd8rd 102 The Financial R8porting Sl2ndard applicable in the UK and Republic of Iland (United Kingdom General Accepted Accounting Practice). In our opinion. the financial statements.. give a true and fair view of the state of the charitable company's affairs a5 at 31 December 2023 8nd of its incoming resources and application of resources, including its incorne and expenditure, for the year then ended.. have been property prepared In accordan wth United Klngdom Generalty Accèpted Accounting Practice,. and h8v8 been prepared in accordancè with the requ1ments of the Companies Act 2006. Basls for opSnlon We conducted our audit in accordance wth International Standard5 on Auditing IUKI IISAS IUKII and applic8ble law. Our responsibilities under those standards are further described In the Auditols r9sponsibilities for the auclit ol the financial statements section of our report. We afe independent of the charity in accordance with t*e ethical requirements that are relevant to our audit of Ihe financi81 statements in the UK, induding Ihe FRC'S Ethical standard, and we h8ve fullilled our other elhical responsibilities in accordance with these requirernent5. We believe that the audit ewdence we have obtained 18 suffiaent and appropriate to provide a basis for our oplnlon. Conclusions relatlng to golng concern In auditing the financial statements, we have concluded that the trustees, use of the going ¢oncem basis of aCcOntIng in the preparation of the financial Slalements is appropriate. Based on the work we have performed. we have not identified any material uncertailbties relating to events or conditions that, individually or collectivety, may cast significant doubt on the charity's ability to continue 88 a going cgncem for a period of at least Iwelve months from when the financial statements ale authorised for issue. Our responsibilities and the iesponsibilities of the trustees wth respect lo going conrn are descrlbed in the relevant section5 of this report. Other infonnation The other infomiation comprises the infonnation included In the annual report other than the financial statements and our audito¢s report thereon. The trustees afe Tesponsible for Ihe other information contsined wthin the annual report. OUT opinion on the finanaal statement5 doe5 not cover the other information and, except to the extent otheiSe explicitty stated in OUT report, we do not express any form of assuranc8 conclusion thereon. Our responsibilty is to read the other information and, in doing so, consider whether the other Information is materi811y inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears lo be fflaterially misstated. If we identify such material inconsistencies or apparent rnaterial misstaternenls, we are required to determine whether thi5 gives rise to a material misstatement in the financial staternen15 themselves. If, based on the work we have perfomied, we conclude that there is a material mi55tatemenl of thi5 other inlomiation, we are required to report that fact. We have nothlng to report in this regard. 10
PARENTING FOR LIFELONG HEALTH INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF PARENTING FOR LIFELONG HEALTH Oplnlons on other matter8 prescribed by the Companies A¢t 2006 In our opinion. based on the work undertaken in the course of our audit.. the infomiation given in the trustees, report for the financial year for which the financial statements 8re prepared, which includes the directors, report prepared for the purposes of company law, is consistent wKh the financial statements". 8nd the directors, report included within the trustees. report has bèen prepared in accordance wrth applicable legal requirements. Matters on whlch we arn rtqulrèd to report by exception In the light of the knovAedge and undefstsnding of the charity and its environment obtained in the course of the audit, we have not identified materi81 mssstatements in the directors, report included within the trustees, report. We have nothing to feport in respeci ol the folowing matters in relation to which the Gompanies Act 2006 requlres us to report to you if. in our opinion.. adequate accounting record5 have not been kept. or relums adequate for our Pudit have not been received from branches not v151ted by us,. or the fin8nclal statements are not in agreement with ihe accounting records and return8,' or certain disclosures of trustees, remuneration sperified by law are not made,. or we have not reiVed all the information and explanations we require for our audit,. or the Irustees were not entitled to prepare the financial statements in accordance with the small companies regirne and take advantage ol the small companies, exemptions in preparing the trustee3' port and trom the requirement lo prepare a str8tegic Teport. Responslbllltles of trustees As explained rnore ful in the statement of trustees, responsibilities, the trustees, who are also the directors of the charity for the purpose of company law. are responsible for the preparation of the financi31 statements and for being $ati5fied that they give a true and fair view. and for such intemal control as the trustees determine is nessary to enable the preparation of financial statements that are flee from material misstalernent, whether due lo traud or error. In preparing the financial statements, the trustees are responsible for assessing the ch8rity'5 ability to continue a5 a going concem, disclosing, as applicable. matters lated lo going concern and using the going concem ba518 of accounting unless the trusle85 either intend to liquid8te the charitsble company or to cease operations, or have no realistic allemalive but lo do so. Auditorfs rèsponslbllltleg for the audit ol the financlal ststements Our objective5 are lo obtain reasonable assurance about whether the financial statements as a whole are free from material mis5t81ernent, whether due to fraud or error. and to issue an audltorfs repori that includes our opinion. Reasonable assurance is a high level of aSSUTan but is not a guarantee that an audit conducted in accordance with ISA5 IUKI will aayS delect a material misstaternent when it exists. Misstaternents can arise from fraud or rror and are considered rnateri81 if, individually or in the 89gregate, they could reasonab be expected to inffluence the economic decisions of useis taken on Ihe basis of these finanual statements. The exient to which our procedures are capable of detecting irregularities, including frBud, is detailed below. A lurther description of our responsibilitie5 is available on the Financial Reporting Council's websrte at.. https.'Il wvm.frc.org.uklauditorsresponsibilities. This dewiption fomis part of our 8udltoVs report. Other matters The financial statements for Parenting for Lifelong Health for the year ended 31 December 2022, were un8udited.
PARENTING FOR LIFELONG HEALTH INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF PARENTING FOR LIFELONG HEALTH Use of our report Thi5 report is made solely to the charitable company's ¥nembers, as a body. in 8cctsrdance wilh Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken 50 that we might state to the charitable company's rnembers those matters we are required lo state to them in an audilorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assurne responsibility to aryone other than the Charitable company and the Charitable company's members as a body. for our audit work, for thi5 report, or for the opinions we have formed. Robert Klrtland Isenlor Statutory Auditor) lor and on behalf of Crltchleys Audit LLP Chartered Accountsnts ststutory AudStor Beaver House 23-38 Hythe Bridge Street Oxford OX1 2EP 12-
PARENTING FOR LIFELONG HEALTH STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023 Unaudlted Total Unregtrlctgd Restrlcted funds funds 2022 2022 Yestated restated Unrestricted Restricted funds funds 2023 2023 Total 2023 2022 restated Note8 Income from: Donations and legacies Charitable activrties 5,247 1,646,821 1,652,068 18,403 30,820 209,719 228,122 30,820 Total income 5,247 1,646,821 1,652,068 49.223 209,719 258,942 Expenditure on.. Charitable activklies 35,330 939,526 974,856 43,420 11,339 54,759 Total expendlture 35,330 939,526 974,856 43.420 11.339 54,759 Net Incomèll•xpendlturel 130,0831 707,295 677,212 5.803 198.380 204,183 Oth•r reeognSsed galns and losses.. Other gain5 2.308 2.308 Net movèment In funds 130,0831 707,295 677,212 8,111 198,380 206,491 R•conclllatlon of funds- Fund balances at 1 January 2023 8.111 198,380 208,491 Fund balances at 31 December 2023 121,9721 90S,675 883,703 8,111 198,380 206,491 The statement of financial 8¢tiveS indudes all gain5 and losses recognised in the year. Al income and expenditure de[e from conlsnuing activitie5. 13-
PARENTING FOR LIFELONG HEALTH BALANCE SHEET AS AT 31 DECEMBER 2023 Unaudltèd 2022 a8 rtats 2023 Not Current assets Debtors Cash at bank and in hand 11 92,259 865,610 217,771 957,889 217,771 Credltors.. arnounts falling due wlthln one year 12 174,1661 111,2801 Net current assets 883.703 2Cf,491 N•t assets excluding penslon liablllty 883,703 206.491 The funds of the charity Restricted income funds Unrestricted funds 14 905,675 121,9721 198,380 8,111 883,703 208,491 1.71.Q.912024 The fin8ncial statements were approved by the tiustees on ... Lucie Cluver Trustee Company registration number 13918382 (England and Wale81 14
PARENTING FOR LIFELONG HEALTH STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2023 Unaudlted 2022 2023 Notes Cash flows from operatlng actlvltl88 Cash generated from operations 19 647,839 217,771 Net cash used in Invèstlng actlvltles Net cash used in financing activltles Net Increase in cash and ca¥h equlvalents 647,839 217.771 Cash and cash equivalents at beginning of ye8r 217,771 Cash and cash equlval•nts at end of year 865,610 217,771 15-
PARENTING FOR LIFELONG HEALTH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 A¢countlng pollcles Charlty Infomiatlon Parenling for Lifelong Heath is a private company limited by guarantee, registered as a charity, incorporated in England and Wale5. The registered office is Bamett House, 32- 36 Wellington Square, Oxford, OX1 2ER. 1.1 Aceountlng convention The financial statements have been prepared in accordance with the charitys memoffdndum arid articles ol association, the Companies Act 2006, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. I'FRS 102.1 and the Charities SORP 'Accounting and Reporting by Charities.. Statement of Recommended Pract> applicable to charities preparing their accounts In accordance with the Financial Reporting Stand8rd applicable in the UK and Republic of Ireland IFRS 1021" (effective l January 20191. The charily is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in sterting. which 15 the functtonal currency of the charity. Monètary 8mounts in these financial sl8lements are rounded lo the nearest £. The finanaal stalernents have been prepared under the historical cost conventlon. The principal accounting policies adopted are get out below. 1.2 Going contem At the time of approving the financial statement5. the trustees have a r8asonable expects110 that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees conb'nue to adopt the going concern basis of accounting in prep8ilng the financial statements. 1.3 Charltable fund¥ Unrestricted fLtnds are available for use at the discretion of the trustee5 in ffrtherance of their Charitable objectives. Restricted lunds are subject lo specific condrtions by donors or grantors a5 to how they may be used. The purposes and uses of the reslrided funds are set out in the notes to the financi81 statements. 1.4 Income Income is recognised when the charity is legally ented to it after any perfomance condition5 have been met, the amount5 can be measured reliably, and it IS PTobable that incorne will be received. Cash donations are recognlsed on reipl. Other donatlons are reco9nised Olbce the charity has been notified ol the donation. unless perf0mlan conditions require deferral of the amount. Income tsx reVerable in relation to donation8 ceiVed under GiftAid or deeds of covenant is recognised at the time ol the donation. 1.5 Expenditure Expenditure 15 recognised once there is a legal or con8lruth.ve obligation lo transfer economic benefit to a third party, it Is probable that 8 Ir8nsfer of econornic benefits VAII be qUIred in Settlement, and the amount of the obligation can be measured reliably. Expenditure 15 dassrfied by aciivity. The c05t5 of each activity aTe made up of the total of dirèct costs and shared costs. including support Costs involved in undertaking e8ch 8ctivity. D1cl cosis attributable to a single activity are allocated directly to that actlty. Shared costs which contribute to more than one activity and support costs which are not attfibutable to a single activty are apportioned belmeen those activilies on a basls consistent wrth the use of resources. Central 8tsff costs a allocaled on the basis of time spent, and depreciation charyes are allocated on the portion ol the asset's u3e. 16-
PARENTING FOR LIFELONG HEALTH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Accountlng policies (Continued} 1.6 Cash and cash aqulvalents C8sh and cash equivalents include rash in hand, deposits held at call vAth banks, other short-terrn liquld investments with Ofiginal maturities of three months or lÈss, and bank overdrafls. Bank overdrafts are shown within borrowings in current liabilrties. 1.7 Flnancial instruments The charity has elected to apply the pn>visions of Sethon 11 'Basic Financial Instrument5, and Section 12 'other Financjal Instruments Issues, of FRS 102 to all of rts finanaal instruments. Financial instruments are recognised in the charitys balan sheet when the charity becomes p8rty to the contractual provisions of the Instrument. Financial assets and liabilrties are offset, with the nel amounts presented In the financial statements, when there is a legalty enforceable right to set off the recogni5ed amounts and there is an intention to setile on a net basis or to realise Ihe asset and settle the liability Sirnultaneously. Basic financlal assets Basic finanrial 85sets, which include debtors and cash and bank balances, are Inftially rneasur&d at transaction price induding trans8Ction costs and are subsequently caiiied at arnortised cost using the effective interest Tnethod unless the arrangemenl constitutes a financing transacb'on, where the transaction is measured at the present value of the future receipts di5COUFlted at a market rale of interest. Financial assets cl855ified as recewable vllhln one year aTe not amortised. Basle financial liabilltles Basic financial liabilities, 1cluding creditors and bank loans are inltially recognised at transaction pri unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the pres8nt value ol the future payrnents discounted at o market rate of Interest. Fin8n(ial liabilities classified as payable within one year are not amortised. Debt instruments are subsequentty carried at arnortlsed cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of opeT3tions from suppliers. Amounts payable are classified 85 current liabilitie5 rf payment is due within one yeaT or less. If not. they are presented as non-current li8bllities. Trade ciedilors are recognised initialty at transaction price and subsequently Tneasured at amortised cost using the effective interest method. 1.8 Employee benefits The cost of any unused holiday entitsemenl Is recognised Sn the period in the employee's serVeS 8 recelved. Temiination benefflts are recognised immediately as an expense when the tharity is demonstrably committed to terminate the employment of an employee or lo provide temiin8llon benefits. CrStlcal accountlng egtimatg5 and Judgements In the application of the charity's accounting poliaes, the trustee5 are required to make judgements, estimates and assumptions about the carrying arnount of asset5 and liabilities th81 are nol readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may drfler from these estimates. The estimates and undedying as5urnpb.ons are reviewed on an ongoing basis. Revisions to auounb.ng estimates are recognised in the perlod in which the estimate is revised where the revision affects only that period, or in the period of the Tevision and future periods where the revlsion affecis both current and fulure periods. 17-
PARENTING FOR LIFELONG HEALTH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Income from donatlons and lega¢i8• Unrestrlcted Restrict•d Total Restated unrestrlcted lunds 2022 Restated restrlcted funds 2022 R•ststed total funds 2023 fund8 2023 2023 2022 Donafv'ons and gifts Grants 6,0(X) 12,403 6.000 222,122 5,247 1.646,821 1,652,068 209,719 5.247 1,646,821 1,652,068 18.403 209.719 228,122 Income from chorltable actlvltle Unrestrictsd lunds 2023 Unrestricted fundg 2022 Other Incomè other income 30,820 Expenditure on charltable actlvltles Project costs 2023 Project costs 2022 Direct coats staff costs Project costs 461,564 428,667 45,266 890.231 45,286 Share of support and govemance ¢08ts (see note 61 Support Govemance 45,550 39,075 4,375 5,118 974,856 54,759 Analysis by lund Unrestricted funds Reslrided funds 35,330 939,528 43.420 11.339 974,856 54,759 18-
PARENTING FOR LIFELONG HEALTH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Support costs allocated to actlvities 2023 2022 Bank charge5 Payroll service charge5 Recruitment costs IT costs other support costs Governance costs 4.184 14.115 2.772 23,196 1.284 39,074 21 239 4,115 5,118 84,625 9.493 Analys•d bètween: Project Costs 84,625 9.493 Net movement In fund8 2023 2022 The nel movement in funds is 8tated after chargingllcreditingl.. Fees payable for the audit of the ettaritvs financial statements 9,600 Trustees Nono of the trustees lor any persons eonnecied with Ihern} received any remungr8tion or benerrts from the charity during the year. Employees The average monthly number of employees during the year was". 2023 Number 2022 Numbgr PfOj&¢t and support 10 Employm?nt ¢o•ts 2023 2022 Wages and Salaries Social security costs Other pension costs 412,432 28,OS6 21,076 461,564 19.
PARENTING FOR LIFELONG HEALTH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Employeeg {Contlnuedl The number of employees whose annual MlIneration was more than £60,000 is as follows.. 2023 Number 2022 Nufflbèr £90,(XJ1 to £100.000 Remuneratlon of key management personnèl The remuneratlon of key management personnel w85 8$ follows.. 2023 2022 Aggregate compensation 200,417 10 Taxatlon The charity is exernpt Irom taxation on its activities because 811 its income is applied for charrtable purposes. 11 Debtors 2023 2022 Amounts falllng due wlthln onè year: Trade debtors Other debtors Prepayments and accrued Income 5,150 74,393 12,718 92,259 12 Credbtors.. amounts falling du• wlthln one year 2023 2022 Notes restated other taxation and $0¢181 security Trade CTeditors Other CTedrtor8 Accruals and deferred income 5,467 51,007 1,240 16.452 11.280 74,168 11,280 13 Share capltal 2023 2022 Authorlsed 2 Ordin8ry shares of Op e8 .20-
PARENTING FOR LIFELONG HEALTH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 14 R•strleted fund8 The restricted funds of the chaTty comprise the unexpended balances of donations and grants held on tnjst subject lo specific conditions by donor5 as to how they may be used. At 1 January 2023 Incomlng r•sources Resource¥ expended At31 December 2023 GPEVAC - Kenya PAHO- LAC Africa 5 Nations GNCA- Oxford Oak Tides Oxford Oak Tides PPfA- LEGO Foundation THSN - Malaysia UNICEF Malaysia UNICEF Mexico UNIGEF Pollcy benchmarking Wellspring- NIMR Tanzania WHO Parenting Handbook 169,566 28,814 1122,2671 117,7791 146,9841 177.6361 134,5391 135,2981 1340,8421 182,6041 116,9251 185,5481 13.5091 155,2091 120,3881 47,299 11,852 439,698 23,514 1361 188 255,605 126,709 7,556 116.2231 11.8381 2.911 8,440 817 486,682 101,150 34,503 35,486 596,447 209,313 24,481 69,323 1,671 58,120 28,828 198,380 1,646,821 1939.5261 905,675 Previous year.. At 1 January 2022 In¢omlng r•sources Resources expènded At31 December 2022 GPEVAC - Kenya PAHO- LAC 169,566 40,153 169,566 28,814 111,3391 209,719 111.3391 198,380 21
PARENTING FOR LIFELONG HEALTH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 14 RestrScted fund? Icontlnuedl GPEVAC- Kenya Ugand8'. Scallng up parenting programmes In Uganda and Kenya. The Purpose of this project was to strengthen positive p8renting skills among parents and caregivers, enable children to grow-up in nurturing and supportwe family enviionments, mrtigate risks caused by COVID- 19 through prornollng sustainable uptake of the programrne, and facilitate scalability of evidence-based parenting prograrnmes. PAHO-LAC.. Supportlng parents and caregiver8= A mapplng and scoping review of experlences In Latln Arneriea and the Caribbean ILACI. The aim of this project Was to explore and categori5e evidence-bas8d parenting program5 in Latin America and the Caribbean {LACI, focusing on their approaches. content, delivery, lar9eted populations, and implernentation processes. Africa 5 Nation5'. ScalSng Positive Parentlng to Reduce Voolence Against Chlldren In Sub-saharan Afrlca in the Context of the Triple Threat of COVID-19. Confllct and Climate Crlses. With support from the Government of Japan. objective of the Project is to help the pathfinding countries of Burkina Faso, C&le d'lvoire, Ethiopia, Nigeria, and Zimbabwe stsrt the process of enhancing their national infrastrLlCture to provide and scale evidence-based and cost*ffecbv8 parenting progr8mmes. GNCA Oxford.. Chlld Abuse Prevèntlon In Humanltarlan Crlses COVID-19 Child Abuse Prevention Ern8rg8n¢y Response. The aitn of this projed was to address the incTeased risk of child abuse caused by global crises such as pandemics, conflict. and climate change. It built on the succes5 of earlier evKlence- based parenting progiams developed with UNICEF and WHO, which had reached 210 millh)n people in 198 countries during COVID-19. This follow-on project adapted those resources to SUPPOrt families affected by the Ukraine w8r and P8klstan floods. Oak rides." Brldge fundlng to support the Immediat8 d•velopment of the Parenting for Llfelong Health charity and Global Consortium. The bridged funding provided by Oak Foundation Chlldren First Fund, 3 fijnd of Tides Foundation, h8s contributed signifiGantly to the continued establishrnenl of Parenting for Lifelong Health IPLHI 88 a leader in the catslytic 5cale-up of parenb'ng 5UPPOrt solutlOn5 to reduce violence againsl children (VACI. including child sexual abuse, and improve child developrn8llt outcomes, across the Global South. PPfA- LEGO Foundation.. "Playlul Parentlng for All." Bulldlng long-term sustainability for sca51ng playful parentlng In the Global South through Parenting lor Llfelong Health. This grant's purpose is to contribute to a global movement to accelerate the scale-up of evidence-based playful parenting support in the GlobAI South. THSN Mal#ysla.' Naungan Kaslh at Scalè In Malaysia. The projecfs objectives indude developing 8 national roadm8p for scaling up univers31 parenting support. creating a hybrid in-person, remote. and dgital parenting rnodel, training government and civil soaety personnel to deliver thi5 model, Providing evi(5ence-based parenting support to familie5 with young children, monitoring 8nd èvaluating the progT8mme's impact, and securing resources for sustalned scale-up Ihrouyh 2024 and 2025. UNICEF M8laysi8.' Parentlng for Refugtres Malaysia. The project aims lo 3dapt the ParentText digital parenting piogram. including the Naungan Kasih, Gender TransformalNe. and Refugee Parenting Modules, to meet the speafic cuknral and contextual needs of parents and caregiveTs In Malaysia, particulady among reftjgèes. UNICEF Mexico.. Crlanza con Conclencia. The project aims to test and estsblish a model for integrating eVIden-baSed pl8yfLJI parents'ng support into existing systems in Mexico to address mental heallh issue5 and violence amDng chlldren, adolescents. and caregivers. Wellspring NIMR Tanzania. Bulldlng a Natlonal Parentlng Svpport System in Tanzania. The overall project goal is lo create an enabling environment for scaling eviden-baSed parènting support to reduce violence ag31n5t childTen in Tanzania and irnprove child wellbelng. WHO Parenting Handbook.. Global Parentlng Intorventlon HandbooK The project 8imed to create a praelKioner-focused handbook to guide the selection, design, evaluation. implementation, and scaling of evidence-based p8renting interventionj for prevents'ng rnallre8tment and improving parent-child relationships -22-
PARENTING FOR LIFELONG HEALTH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 14 Rèstrlcted funds IContlnu¥dl 15 Unrestrlcted funds The unrestricted lunds of the charity comprise the unexpended balances ol donatlons and grants which are not subject to specthc conditions by donors and grantors as to how they rnay be used. These include designated funds which have been set 88ide ol of unrestricted funds by the trustees for specific purposes. At l January 2023 Incomin9 resou0¥ Resources expended Gains and losses At31 December 2023 General funds 8,111 5,247 135,3301 121,9721 Prevlous year.. At 1 January 2022 Incoming resources Resources expended Galn5 and losses At31 Oe¢ernb•r 2022 General fvnds 49,223 143,4201 2,308 8.111 16 Analysls of net assets b8twe•n funds Unrestrlcted funds 2023 R8strleted funds 2023 Total 2023 At 31 December 2023.. Current assetsllliabilitiesl 121,9721 905,675 883,703 121,9721 905,675 883.703 Unrestricted funds 2022 Rèstrlcted fund 2022 Totsl 2022 At 31 December 2022.. Current assetsllliabilitiesl 8.111 198,380 206,491 8,111 198,380 206,491 17 Related party tran&actlons There were no disdosable rel*8d party transactions during the year12022- none).
PARENTING FOR LIFELONG HEALTH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 18 Prlor y*8r Adjustment The prior year accounts have been restated to prepare the account5 on an accruals basis and to ensure income has been recogni5ed in line with the Charities SORP. 19 Cash generated from operatlons 2023 2022 Surplus for the year 6TT,212 204,183 Adjustments for.. Foreign exchange differell¢es 2,308 Movements in working rApital'. Ilncreasel in debtors Increase in creditors 192,2591 62.888 11,280 Cash generated from operations 647,839 217,771 20 Analys18 of chang•s In net fundB The charity had no rn8terl81 debt during the ye8T. 24-