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2023-03-31-accounts

Family Groups Limited

(A company limited by guarantee)

Report and Financial Statements For the Year Ended 31 March 2023

Charity Number: 261622 Company Registration Number: 984912

FAMILY GROUPS LIMITED Contents

Contents

General Service Board and professional advisers ........................................................................................................ 3 Report of the Trustees................................................................................................................................................ 4 Independent Examiner's Report to the Trustees of Family Group Limited ................................................................... 8 Statement of Financial Activity for the year ended 31 March 2023 .............................................................................. 9 Balance Sheet as at 31 March 2023 .......................................................................................................................... 10 Cash flow statement for 31 March 2023 ................................................................................................................... 11 Notes forming part of the Financial Statements for the Year ended 31 March 2023 ............................................. 12-20

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FAMILY GROUPS LIMITED General Service Board and Professional Advisers

General Service Board: Nuala Carroll Retired January 2023
Karen Murdoch
Elisabeth Pritchard
Angela Lidster
Miriam MacGrath
Heather McKaig
Nicola Lavis Appointed January 2023
Katherine Lanham Retired January 2023
Isobel Durbidge
Michael Donnelly
Susan McDonald
Paul Stonebrook Appointed January 2023
Helen McMorrow Retired January 2023
Company Secretary: Patricia Bainbridge
Registered office and Principal 57B Great Suffolk Street
address: London, SE1 0BB
Banker: HSBC Bank plc. Bank of Ireland
London Bridge Branch Baggot Street Branch
28 Borough High Street P O Box 3131
London SE1 1YB Dublin 2
Accounts Preparation: ExcluServ Limited
133 Deepcut Bridge Road
Camberley
Surrey
GU16 6SD
Independent Examiner: Sue Plumb ACA
Haines Watts Chartered
Accountants
Old Station House, Station
Approach
Newport St.
Swindon
SN1 3DU

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FAMILY GROUPS LIMITED Report of the Trustees

Report of the Trustees

The members of the General Service Board (GSB), who are also the directors of the Charity for the purposes of company law and trustees for charity law purposes, submit their annual report and the financial statements of Family Groups Limited for the year ended 31[st] March 2023. The General Service Board confirms that the Annual Report and financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102).

The Trustees’ report covers the Directors’ report as required by the Companies Act.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Family Groups Limited is a company limited by guarantee. It was formed on 17[th] July 1970 to incorporate Al-Anon Family Groups UK & Eire. It is governed by its Articles of Association and is a Registered Charity in England and Wales number 261622. The Charity is subject to the provisions of charity law as well as company law.

Funds held by the Charity exclude the funds of groups who operate independently and without access to the Charity's funds. There are no restrictions imposed by the Articles of Association on the holding of investments providing that they are in furtherance of the Company's primary objective as noted below.

Trustees are selected by the Board and given Traditional Approval by the Annual Conference. Areas nominate Regional Trustee candidates, whilst Trustee at Large candidates apply for the vacancy. All Trustee applications go through a grading procedure. An induction meeting for new Trustees is held before the January EGM. The UK and Eire are divided into six geographical Regions each of which is represented by a Trustee. The Regions are further divided into Areas. Delegates from Areas meet with the Trustees annually at Conference in September. The Conference approves and monitors the actions of the General Service Board and the Standing Committees. Current members of the General Service Board and those serving during the year are shown on page three.

In order to comply with legislation in Eire, Al-Anon Family Groups CLG was incorporated on 12[th] August 2019 to manage the finances of Groups in Eire. Income and expenditure for Al-Anon Groups in Eire are now reported separately and are not included within this document. This company achieved charitable status in October 2021, Groups in Eire now send all donations to this charity (Al-Anon Family Groups CLG) who make a financial contribution to the fellowship through a management fee.

The Charity is registered with the Office of Scottish Charity Registration (OSCR) as a cross border Charity. Our Annual Accounts and Trustees reports are submitted to OSCR each year, although The Charities Commission will be our main regulatory body.

The Executive Committee is authorised by the GSB to be responsible for the routine administration of Al-Anon Family Groups in the UK & Eire. Members of the Executive Committee are appointed by the GSB and include the Vice Chairman of the GSB, the Treasurer and the General Secretary.

Day to day management is devolved to the General Secretary reporting back to the GSB and to the Executive Committee. The General Secretary reports directly to the GSB.

Management remuneration is based on market rates.

PURPOSE AND AIMS

Al-Anon has but one purpose: to help families of alcoholics. We do this by practising the Twelve Steps, by welcoming and giving comfort to families of alcoholics, and by giving understanding and encouragement to the alcoholic.

The Charity's objectives, as set out in the Articles of Association, are to relieve poverty and distress among families and dependents of those who suffer from alcoholism.

The following is Al-Anon's suggested preamble at group meetings, which is a code of practice adopted by members:

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FAMILY GROUPS LIMITED Report of the Trustees

“The Al-Anon Family Groups are a fellowship of relatives and friends of alcoholics who share their experience, strength and hope in order to solve their common problems. We believe alcoholism is a family illness and that changed attitudes can aid recovery.

Al-Anon is not allied with any sect, denomination, political entity, organisation or institution; does not engage in any controversy, neither endorses nor opposes any cause. There are no dues for membership. AI-Anon is self-supporting through its own voluntary contributions.”

The primary activities of the Charity are as follows: Public Information – seven-day-a-week helpline, public information enquiries, a website and other social media. Member support – group registration and insurance, annual Conference, sale of literature, membership information and guidance page on website .

PUBLIC BENEFIT STATEMENT

The Trustees confirm that they have complied with the duty in section 4 of the Charities Act 2006 to have due regard to the Charity Commission's general guidance on public benefit. Al-Anon Groups are open to all members of the public. The Charity's activities focus on supporting those within Al-Anon who have been affected by someone else's drinking and to make its name known to potential members.

ACHIEVEMENTS AND PERFORMANCE

Public Information (PI) Activities

The Al-Anon strategy is twofold: to raise awareness of the Al-Anon name and to provide information to potential members and any professionals who may wish to recommend our fellowship. We do this by attending events, giving presentations and meeting outside organisations as well as having a social media presence. Our Facebook page, Twitter and Instagram accounts seem to be helping us connect with younger potential members. A biannual Public Information campaign was launched to the members at Conference 2022 and will go live to the public in May 2023 and focusses on talking about the effects of someone’s drinking on loved ones.

Telephone Helpline

Al-Anon provides a 0800 telephone helpline 365 days a year (8am-10pm weekdays, 10am-10pm weekends). The provision of the free telephone helpline in the UK is staffed by volunteers working from home all of whom receive annual training on call handling.

In addition to the helpline, the charity is receiving an increasing number of distress emails. Al-Anon members have volunteered and have been trained on call handling and writing responses to emails.

Website

The website is regularly updated. It has a simple and friendly design, a search facility and is proving to be a popular method for new members and professionals to obtain information.

MEMBER SUPPORT

Groups

Total Group numbers are 707 (2021-2022: approximately 700), of which 14 are active Alateen groups.

Annual Conference

The Annual Conference was held at Hinsley Hall, Leeds in September 2022. This was our first Conference since the pandemic and for third year delegates it was their first experience of an in-person Conference. The full details of the Conference are in the Conference Summary, available to download from the members’ website.

Literature

Al-Anon continues to provide an extensive literature list. Callers to the helpline are offered some free leaflets. The daily reader ‘Courage to Change’ continues to be the largest seller with 2,059 copies sold.

Literature is also distributed via the Information Servic ~~e i~~ n Belfast. It is not part of Family Groups Limited as it is administered independently. Sadly, the Dublin Information Service closed during the year which means that postage costs to Groups in Eire have increased significantly as Members now order directly from the UK.

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FAMILY GROUPS LIMITED Report of the Trustees

TEAM (Together Empowering Al-Anon Members) Events

There have been no events organised this year and the TEAM Committee have asked members to give feedback and ideas on how we can encourage members to participate in service events.

FACTORS AFFECTING ACHIEVEMENTS IN THE YEAR

Like many small charities we continue to experience the after-effects of the global pandemic and the subsequent rise in inflation. The office remains understaffed as we struggle to attract office-based workers.

Donations have declined this year, although we have received a number of legacy donations which have helped considerably.

Our website and intranet was updated in line with our IT requirements, and our IT support providers reduced and streamlined to increase speed and efficiency when changes are required.

As expected, the total number of Groups declined this year due to closure during the pandemic and a requirement for permanent online meetings to register with the World Service Office. Therefore, during Conference 2022 it was decided to include online meetings within the UK & Eire Service Structure. Policies were put in place and online meetings have subsequently registered. It is hoped, we will experience an increase in donations as a result.

VOLUNTEERS

Al-Anon could not exist without its volunteers who operate at every level of the organisation. It would be impossible to calculate the number of volunteer members who give of their time to run groups, Districts and Areas. The strength of volunteering in Al-Anon reflects the gratitude of its members for the help they have found and a desire that this message be available to others.

FINANCIAL REVIEW

The financial position of the charity at the year-end is set out on page 10.

Financial Risks

The major financial risk in the long term is the slow decline in Group numbers leading to a decline in income, coupled with the pressure to control costs whilst improving the service. The Charity has adequate reserves to take a long-term view in developing its role in supporting members and growing the Charity to reach others affected by someone else’s drinking. We await to see the continuing impact of the Coronavirus pandemic on the Charity going forward and whether the total number of Groups will change.

Reserves Policy

The Trustees of Family Groups Limited consider it prudent to maintain funds at a level which will enable it to meet its future commitments and ensure that there are adequate realisable reserves to fund the Charity’s costs for a period of nine to twelve months. This level of reserves takes into account that the Charity receives no funding from external bodies, and is entirely reliant on membership contributions, literature sales and interest received. The cost of running the Charity is defined in the Charity’s Reserves Policy as total expenditure less literature, Conference and TEAM costs and was £188,566 (2021-22: £159,052).

Total reserves at the year-end amount to £585,912 (2021-22: £569,071), Designated funds at the year-end amount to £340,747 (2021-22: £330,925) and details of these are set out in note 17.

Free reserves, defined by the Charities Statement of Recommended Practice (Charities SORP) as total reserves less that tied up in functional fixed assets, less mortgage commitments, are £402,399 at 31[st] March 2023 (2021-22: £393,141) which would cover the cost of running the Charity for the next 12 months.

Financial Performance

Total donations this year were £221,048 (2021-22: £266,796) which included legacy donations of £22,318. Literature sales increased to £90,656 (2021-22 £72,894). We are still slightly below pre-pandemic sales levels. Expenditure increased to £350,097 (2021-22: £285,147).

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FAMILY GROUPS LIMITED Report of the Trustees

SHORT- AND LONG-TERM OBJECTIVES

Short Term Objectives

  1. Social Media: We will continue to explore the use of social media to communicate with a wider and more diverse audience.

  2. Encourage more volunteers to come forward to answer helpline calls and distress emails.

  3. Use our media campaign, to be launched in May 2023, to keep our communications with public, professionals and media fresh and relevant.

Long Term Objectives

The GSB’s long-term objective is to maintain the financial stability of the charity and grow the number of Groups and members, thereby helping the still suffering families and friends of alcoholics.

PREPARATION OF THE REPORT

This report of the General Service Board has been prepared taking advantage of the small companies’ exemption of section 415A of the Companies Act 2006. It was approved, and authorised for issue by the General Service Board on 24[th] June 2023 and signed on its behalf by:

Karen Murdoch Chairperson

Angela Lidster Treasurer

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FAMILY GROUPS LIMITED

Independent Examiner’s Report to the Trustees of Family Groups Ltd

Independent Examiner's Report to the Trustees of Family Groups Limited

I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2023 which are set out on pages 9 to 20.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales.

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 company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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 accounts to be reached.

S Plumb ACA ICAEW Haines Watts Old Station House Station Approach Newport Street Swindon SN1 3DU

Date

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FAMILY GROUPS LIMITED Statement of Financial Activities (incorporating income and expenditure account) for the year ended 31 March 2023

Notes
Income and endowments from:
Donations and legacies
2
Charitable activities
3
Investments
4
Other income
Total income and endowments
Expenditure on:
Raising funds
Charitable activities
5
Total expenditure
Net gain on investments
12
Net income/(expenditure)
Transfers between funds
Net movement of funds
Reconciliation of funds
Total funds brought forward
17
Total funds carried forward		 Unrestricted
Restricted
Total Funds
Total Funds
2023
2023
2023
2022
£
£
£
£
221,048
-
221,048
266,796
102,445
-
102,445
73,844
3,208
-
3,208
(2,032)
42,974
-
42,974
8,347
369,675
-
369,675
346,955
1,554
-
1,554
2,320
348,543
-
348,543
282,827
350,097
-
350,097
285,147
(2,737)
-
(2,737)
3,703
16,841
-
16,841
65,511
-
-
-
-
16,841
-
16,841
65,511
569,071
-
569,071
503,560
585,912
-
585,912
569,071

The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.

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FAMILY GROUPS LIMITED Balance Sheet as at 31 March 2023

Notes
Fixed Assets
Property
10
Tangible assets
10
Investments
12
Current Assets
Stock
11
Debtors
13
Cash at bank and in hand
14
Creditors: Amounts falling due with one year
15
Net current assets/(liabilities)
Creditors: Amounts falling due after one year
16
Net assets/(liabilities)
Unrestricted Funds
Fixed Assets
17
Investment reserve fund
17
General fund
17
Total Funds		 2023
2022
£
£
198,340
203,340
4,343
2,151
28,315
31,052
230,998
236,543
71,134
25,263
61,853
21,504
286,486
377,991
419,473
424,758
26,074
40,617
393,399
384,141
38,485
51,613
585,912
569,071
155,198
144,878
185,549
186,047
245,165
238,146
585,912
569,071

For the year ended 31 March 2023 the Charity was entitled to exemption under sections 477 of the Companies Act 2006 relating to small companies. Directors’ responsibilities:

(i) The members have not required the Charity to obtain an audit of its accounts for the year in question in accordance with section 476.

(ii) The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions of the Companies Act 2006 applicable to companies’ subject to the small companies’ regime. They were approved, and authorised for issue, by the directors on 24[th] June 2023 and signed on their behalf by:

Karen Murdoch Angela Lidster Chairperson Treasurer

Karen Murdoch Chairperson

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FAMILY GROUPS LIMITED Cash Flow Statement for the year ended 31 March 2023

Notes
Net cash flow from operating activities
19
Cash flow from investing activities
Interest received
Payments to acquire tangible fixed assets
Net cash flow from investing activities
Cash flow from financing activities
Repayment of long-term loans
Interest paid
Net cash flow from financing activities
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at 1 April 2022
Cash and cash equivalents at 31 March 2023
Cash and cash equivalents consists of:
Cash at bank and in hand
Cash and cash equivalents at 31 March 2023		 2023
2022
£
£
(73,563)
73,139
395
12
(3,134)
(651)
(2,739)
(639)
(13,128)
(13,140)
(2,075)
(2,458)
(15,203)
(15,598)
(91,505)
56,902
377,991
321,089
286,486
377,991
286,486
377,991
286,486
377,991

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FAMILY GROUPS LIMITED

Notes to the Financial Statements for the year ended 31 March 2023

1) Accounting Policies

Basis of preparation of financial statements

Family Groups Limited is a company registered in England and Wales. The address of the registered office is given in the charity information on page 3 of these financial statements. The nature of the charity’s operations and principal activities are set out in the Trustees Report.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Going Concern

There are no material uncertainties about the charity’s ability to continue.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

Company status

Family Groups Limited is a company limited by guarantee. In the event of the Charity being wound up, the liability in respect of guarantee is limited to £1 per member of the Charity.

Fund accounting

The General Fund represents those unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. The Investment Reserve fund, representing long-term investments made by the General Service Board, has been designed to ensure that essential Al-Anon services can continue in the event of severe economic recession. The working capital fund has been designated to represent the Charity’s resources tied up in fixed assets, stock and debtors to the extent these are not financed by creditors.

Restricted funds are funds which are to be used in accordance with specific instructions imposed by donors or which have been raised by the Charity for particular purposes.

Incoming resources

All incoming resources are included in the Statement of Financial Activities when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Income from the sale of goods and services is recognised on delivery.

Income tax recoverable on Gift Aid donations is recognised at the time of receipt of the donations.

Resources expended

All expenditure is accounted for on an accrual’s basis. Irrecoverable VAT is included as part of the cost of the expenditure to which it relates. Support costs are allocated to activities as set out in note 5.

Investments

Investments are stated at market value at the balance sheet date. The Statement of Financial Activities includes the net gains and losses arising on revaluations and disposals throughout the year.

Intangible assets

Intangible assets represent website development costs and are amortised over 5 years.

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Notes to the Financial Statements for the year ended 31 March 2023

FAMILY GROUPS LIMITED

Tangible fixed assets and depreciation

All assets costing more than £500 are capitalised.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Office equipment - 4 years
Furniture & fittings - 4 years
Computer equipment - 5 years
Land & Buildings - 50 years

Stock

Stock is valued at the lower of cost and net realisable value.

Debtors and prepayments

Trade and other debtors are recognised at the settlement amount due after any trade discounts. Prepayments are valued at the amount prepaid net of any discounts.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount to settle the obligation can be measured or estimated reliably.

Operating leases

Rentals applicable to operating leases are charged to the Statement of Financial Activities over the period in which the cost is incurred.

Foreign currencies

Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the rate of exchange ruling at the balance sheet date. All differences are taken to the Statement of Financial Activities.

Pensions

The company operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

2) Donations and legacies

General donations
Gift Aid donations
Gift Aid
Legacies		 Unrestricted
Restricted
2023 Total
2022 Total
£
£
£
£
164,520
-
164,520
152,604
27,390
-
27,390
38,648
6,820
-
6,820
9,093
22,318
-
22,318
66,421
221,048
-
221,048
266,766

All income from donations and legacies is unrestricted for the current and prior year.

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FAMILY GROUPS LIMITED Notes to the Financial Statements for the year ended 31 March 2023

3) Incoming Resources from Activities to further the Charity's Objectives

General literature sales
Conference and TEAM Events		 Unrestricted
Restricted
2023 Total
2022 Total
£
£
£
£
90,656
-
90,656
72,894
11,789
-
11,789
950
102,445
-
102,445
73,844

All income from charitable activities is unrestricted for the current and prior year.

4) Investment income

Bank interest receivable
Interest and dividends from investments
Exchange gain/(loss)		 Unrestricted
Restricted
2023 Total
2022 Total
£
£
£
£
395
-
395
12
2,239
-
2,239
694
574
-
574
(2,738)
3,208
-
3,208
(2,032)

All income from investments is unrestricted for the current and prior year.

5) Analysis of expenditure on charitable activities

Support administration
General literature
Conference and TEAM events
Telephone helpline
Public information activities		 Activities
undertaken
directly
Support
costs
2023 Total
2022 Total
£
£
£
£
-
110,412
110,412
93,618
44,835
61,021
105,856
88,190
12,089
43,586
55,675
37,905
255
8,719
8,974
7,645
795
66,831
67,626
55,469
57,974
290,569
348,543
282,827

All expenditure on charitable activities was unrestricted for the current and prior year.

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FAMILY GROUPS LIMITED Notes to the Financial Statements for the year ended 31 March 2023

6) Allocation of support costs

Governance
Staff costs
Pension
contributions
Volunteer
expenses
Finance
Information
technology
Office costs
Depreciation
Professional fees
Other
Total		 Support
Administration
General
Literature
Conference
and TEAM
events
Telephone
Helpline
Public
Information
Activities
2023
Total
2022
Total
£
£
£
£
£
£
4,211
2,328
1,663
333
2,549
11,084
2,290
61,304
33,878
24,199
4,840
37,105
161,326
153,543
1,221
675
482
96
739
3,213
2,777
229
127
90
18
139
603
-
5,784
3,197
2,283
457
3,501
15,222
14,810
8,087
4,470
3,193
639
4,896
21,285
11,013
23,555
13,018
9,299
1,860
14,258
61,990
51,221
2,258
1,248
891
178
1,366
5,941
6,243
2,096
1,159
828
166
1,269
5,518
1,205
1,667
921
658
132
1,009
4,387
3,261
110,412
61,021
43,586
8,719
66,831
290,569
246,363

*Support costs allocation is based on staff time.

7) Governance costs

Trustee expenses
AGM and committee meeting costs
Independent examiners costs in the current year
Other		 2023
2022
£
£
2,699
150
6,317
-
1,450
1,500
618
640
11,084
2,290

No members of the General Service Board received any remuneration (2022: £nil). Members of the General Service Board received reimbursement of expenses for travel costs amounting to £2,699 during the year (2022: £150).

No Trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year (2022: £nil).

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FAMILY GROUPS LIMITED

Notes to the Financial Statements for the year ended 31 March 2023

8) Employee Remuneration

Payroll Details:
Wages and Salaries
Social Security Costs
Pension Costs
Other Staff Costs		 2023
2022
£
£
148,391
142,668
12,746
10,660
3,213
2,777
189
215
164,539
156,320

No employee received remuneration of more than £60,000.

The total staff headcount throughout the year was 7 (2022: 6) and the average number of full-time equivalent employees during the year was 7.08 (2022: 7.17).

The total amount of employee benefits received by key management personnel is £48,602 (2022 - £43,280).The charity considers its key management personnel compromise of the General Secretary, The Chairman of the Executive Committee, and The Treasurer.

9) Taxation

As a charity, Family Groups Limited is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity.

10) Tangible Fixed Assets

Cost
At 1 April 2022
Additions
At 31 March 2023
Accumulated Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
Net book value
At 31 March 2022
At 31 March 2023		 Computer
Equipment
Office
Equipment
Furniture
& Fittings
Total
Long
Leasehold
Property
£
£
£
£
27,181
9,758
3,123
40,062
245,000
3,134
-
-
3,134
-
30,315
9,758
3,123
43,196
245,000
25,381
9,407
3,123
37,911
41,660
611
331
-
942
5,000
25,992
9,738
3,123
38,853
46,660
1,800
351
-
2,151
203,340
4,323
20
-
4,343
198,340

Prepared by ExcluServ Ltd

Page: 16

FAMILY GROUPS LIMITED Notes to the Financial Statements for the year ended 31 March 2023

11) Stock

Opening stock at 1 April 2022
Movements in stock
Closing stock at 31 March 2023		 2023
2022
£
£
25,263
31,849
45,871
(6,586)
71,134
25,263

12) Investments

Family Groups Limited have non-current investments:
Market value at 1 April 2022
Unrealised gains on investments
Disposal of investments
At 31 March 2023
Santander - Ordinary shares
Charity common investment funds:
M&G - Charifund
CCLA - COIF Charities Property Fund (Accumulation)
Total market value at 31 March 2023		 2023
2023
Cost
Value
£
£
104
318
7,500
15,395
10,000
12,602		 2023
2022
£
£
31,052
27,349
(2,737)
3,703
-
-
28,315
31,052
2022
2022
Cost
Value
£
£
83
290
7,500
15,784
10,000
14,978
17,604
28,315		 17,583
31,052

The market value of all quoted investments is stated as at the year-end.

13) Debtors

Trade Debtors
Income Tax Recoverable (Gift Aid)
VAT Recoverable
Prepayments and accrued income
Other debtors		 2023
2022
£
£
155
532
1,790
9,093
1,107
221
4,290
4,328
54,511
7,330
61,853
21,504

Prepared by ExcluServ Ltd

Page: 17

FAMILY GROUPS LIMITED Notes to the Financial Statements for the year ended 31 March 2023

14) Cash at bank and in hand

Long Term Deposits:
Short Term Deposits
Cash at Bank and in Hand		 2023
2022
£
£
157,234
154,995
19,575
177,396
109,677
45,600
286,486
377,991

15) Creditors: Amounts Falling Due within One Year

Trade Creditors
Accruals and deferred income
PAYE payable
Pension Contributions
Mortgage payment due in next financial year		 2023
2022
£
£
4,512
8,407
8,704
19,555
2,757
2,682
1,101
973
9,000
9,000
26,074
40,617

Included in accruals and deferred income is £3,318 of deferred income. This relates to conference income for 2023/24.

16) Creditors: Amounts Falling Due After One Year

Mortgage
Mortgage Repayment Control Account
Reclassification of mortgage as current liability		 2023
2022
£
£
149,500
149,500
(102,015)
(88,887)
(9,000)
(9,000)
38,485
51,613

Amounts repayable by instalments which fall due after 5 years are nil (2022: nil). The total value of secured liabilities is £47,485 (2022: £60,613).

Prepared by ExcluServ Ltd

Page: 18

FAMILY GROUPS LIMITED Notes to the Financial Statements for the year ended 31 March 2023

17) Movement in Funds

Current Year:
Designated Funds
Investment Reserve
Fixed Assets
General fund
Unrestricted Funds		 At 1 April
2022
Incoming
Resources
Outgoing
Resources
Transfers
and
investment
gains/
(losses)
At 31
March
2023
£
£
£
£
£
186,047
-
-
(498)
185,549
144,878
-
-
10,320
155,198
238,146
369,675
350,097
(12,559)
245,165
569,071
369,675
350,097
(2,737)
585,912

* The designated investment reserve represents funds invested in long term deposits (see note 14) and investments (see Note 12 ).

Prior Year:
Designated Funds
Investment Reserve
Fixed Assets
General fund
Unrestricted Funds		 At 1 April
2021
Incoming
Resources
Outgoing
Resources
Transfers
and
investment
gains/
(losses)
At 31
March
2022
£
£
£
£
£
181,652
-
-
4,395
186,047
137,330
-
-
7,548
144,878
184,578
346,955
285,147
(8,240)
238,146
503,560
346,955
285,147
3,703
569,071

18) Analysis of net assets between funds

Current Year:
Fund balances at31 March 2023are represented by:
Tangible fixed assets, net of long term mortgage liability
Investments
Current assets
Creditors: amounts falling due within one year		 Unrestricted
funds
Restricted
funds
Unrestricted
Funds Total
£
£
£
164,198
-
164,198
28,315
-
28,315
419,473
-
419,473
(26,074)
-
(26,074)
585,912
-
585,912

Prepared by ExcluServ Ltd

Page: 19

FAMILY GROUPS LIMITED Notes to the Financial Statements for the year ended 31 March 2023

Unrestricted Restricted
Unrestricted		 Restricted
Unrestricted
Prior Year: funds funds Funds Total
£ £ £
Fund balances at31 March 2022are represented by:
Tangible fixed assets, net of long-term mortgage liability 153,878 - 153,878
Investments 31,052 - 31,052
Current assets 424,758 - 424,758
Creditors: amounts falling due within one year (40,617) - (40,617)
569,071 - 569,071
9) Reconciliation of net income/(expenditure) to net cash flow from operating
activities
2023
2022
£
£
Net income/(expenditure) for year/period 16,841
89,583
Interest receivable (395)
(37)
Interest payable 2,075
3,092
Depreciation and impairment of tangible fixed assets 5,942
7,126
(Gains)/losses on investments 2,737
(2,919)
(Increase)/decrease in stock (45,871)
1,210
(Increase)/decrease in debtors (40,349)
(10,504)
Increase/(decrease) in creditors (14,543)
(12)
Net cash flow from operating activities (73,563) 87,539

19) Reconciliation of net income/(expenditure) to net cash flow from operating activities

Prepared by ExcluServ Ltd

Page: 20