REGisfERED CHARrrY NUMBER: 282399 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022 FOR FAMILY INFORMATION GROUP Clemence Hoar Cummings Charted Accountants Riverside House 1-5 Como Street Romford Essex RM7 7DN
FAMILY INFORMATION GROUP CONTENTS OF THE FINANCIAL ATEmENTs FOR THE YEAR ENDED 5 APRIL 2022 Page Report of the Trustees I to 3 Indèpendent Exarniner's Report Statement of Financial Actlvlties Balance Sheet Notes to the Financial Statements 7 to 12 Detailed Statement of Financial Attivitie5 13
FAMILY INFORMATION GROUP REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2022 The trustees present their report with the fsnancial statements of the charity for the year ended 5 April 2022. The trustees have adopted the provisions of 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 IFRS 1021 {effective I January 20191. OBJECTIVES AND ACTIvrrIES Objectives and aim5 The objectives of the charity are to promote 'the relief of children SLJffering from any di5èbilify or learning difficulty las defined by the Education Aci 19811 and where appropriate the relief of financial hardship of the parent or legal guardian (such expression5 shall rnean or include the parentls) or the legal guardianlsl that give comfort to a child in their family horne) of such children and in particular but without prejudice to generality of the fOgOing.. The strate9ie5 employed to achieve the charity's objertives are to= 11 provide, cause to be provided or assist in providing facilities for the treatment, education, training and welfare of the beneficiaries,. 21 rnake grants or donation5 to or for the benefit of the beneficiaries, their parent{sl or legal guardian{sl who are in needy circumstsnTrs,' 31 provide equipment and apparatus for the beneficiaries. The trustees have not adopted any fresh policy documents during the year. The charity's two major areas of activity are its Playgroup and Playscheme, when deciding upon the attlvities that will be carried out the trustees have taken full regard of the Charity Commi55ion's guidan on public benefit. Significant activities Playgroup Playgroup was running as usual after the uncertain time5 of Ctsvid, though it took time for parents to regain their confidence to send their children back. The Local Authority continued fundlng during this time enabling us to meet our overheads. FIG was run for around 55 children per term between the ages of 2 and 4 years. Some children who atiend have additional need5 or disabilities. Place5 are funded either by 2, 3 and 4 Year old EEE funding, some private fees paid by parents and some children with additional needs are supported through additional Local Authority funding. Playscheme FIG was able to recommence its Playschemes and these ran during the Summer, October and February holldays. Fundlng was also confirmed for Easter and May. ACHIEVEMENT AND PERFORMANCE Charitable activities 55 children per term attended FIG Playgroup when we were able to open. Playgroup is always well attended and parent feedback 15 always positive. We work closely with parents I carers to ensure all children, needs are met adequately. Children attending FIG Playgroup Include both malnstream children and those with special needs. 152 children are now on our books for FIG Playschemes. Numbers we are able to provide for during each holiday depend on the amount of funding Havering give us. Page I
FAMILY INFORMATION GROUP REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2022 FINANCIAL REvxew Principal funding sources The financial results for the year are set out in the èttached accoLJnts. They Show a deficit of £20,679 for the year, compared with the deficit of £17,496 for the year ended 5 April 2021. The total reserves at 5 April 2022 were £8,547 compared with £29,226 at 5 April 2021. Total expenditure during the year was £325,912 compared with total expenditure of £221,337 during the year ended 5 April 2021. The increase in income and expenditure was mainly due to the playschemes recommencing. Reserves poli The Trustees operate o poliry on reserves and consider that it is still appropriate. Family InfOrMatOn Group are to maintain reserves equal to cover 3 months running costs, which mèy be necessary if the charity has a shortf311 in funding. This policy amounts to the charity tnaintaining approximately £45,000 of free SerVes. Current reserves hève fallen to £8,547 and FIG is concerned about this. However, with playschernes currently planned for the whole of the next financial year, we should recoup Some of the deficit. In addition to this, we will be seeking further additional core funding from extemal funder5. Should the charity's funding StaM cease, the constitution in place states that 'lf, upon the winding up or di5501ution of the F.I.G. there remain5, aftei the settling of all its debt and liabilities, any property whatsoever, thi5 shall not be paid to or distributed among the members of the F.l.G. but shall be given or transferred to a charitable organisation with similar objerts,. FUTURE PLANS Playgroup FIG continues to provide the 30 hours free Government funded childcare to families and the uptake on this by parents has been very positive to date and future demand is apparent. We will be looking for further funding opportunlties to enable us to continue with providing additional projects at FIG, Playscheme FIG'S Playschemes continue to be in high demand From parents and we anticipate that we wlll be required to continue to provide these for as many school holldays as possible. The fundamental plan is to maintain both the Playgroup and Playscheme provisions for the foreseeable future and build upon their succes5. FIG will seek additional funding in order to do this and contlnue to implement our cost savin9 Strategies to ensure that expenditure remains low whilst maintaining the high standards of care thèt we provide. STRvcfuRE, GOVERNANCE AND MANAGEMENT Governing document Family Information Group Is an unincorporated charlty governed by its constitution dated 4 April 1981 nd arnended to allow for current governance arrangerrent on 20 October 1992. It was registered as charity with the Charity Commission on 12 May 1981. Anyone over the age of 18 wishing to advance the objectives of Family Information Group can become a member of the charitv. Recruitment and training of trustees Regular Management Committee meetings are held, which users of the charity are Invlted to attend. It is at these meetings that new Trustees are recnjited, if there is an interest. Elertions take place at the Managetnent Committee meetings and for a new tfU5tee to be officially recruited, they must be nominated by one member and then seconded by another. Organisational Family Information Group officers and Management Committee met regularly during the year to govem the activities of the charity. A Chief Officer (known as the Chief ExecLJtive Officer) is ernployed to manage the daily operation of the charity and additional personnel are recruited on the approval of Trustees to undertake agreed activities. Volunteers a deployed to support and assist in the achievement of charitable objectives. Indu¢tion and training of new trustees The charity has a formal policy in place for the induttion and training of its new trustees. This is provided through Scope and HAVCO. In addition to this, informal training is available at the regular Monagement Committee meetings. Page 2
FAMILY INFORMATION GROUP REPORT OF THE TRuEE5 FOR THE YEAR ENDED 5 APRIL 2022 STRUCTURE, GOVERNANCE AND MANAGEMENT Related Parties and Connected Organisations The charity ha5 no link with "Related Parties" as defined by the 5taternent of Recommended Practice and has not combined with any other organisation in the pursuit of its charitable objectives. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity numbér 282399 Prlncipal address Old Ingreboume School Taunton Road Harold Hill Romford Essex RM3 7SU Trustees Kathie Whitelock Lorraine Sullivan Jolene Harrop Sunita Webb The Trustees work with a Management Committree whose members during the year were.. President: Cllr Denis O'Flynn Other members.. Nicola Pell Peterson Hinds ndsey Portsmouth Independent Examiner Lee Blunden FCCA CtA Clemence Hoar Cummings Chortered Accountants Riverside House 1-5 Corno Street Romford Essex RM7 7DN Bankers Lloyds Bank PIC 102 Hilldene Avenue Romford Essex RM3 8DU Approved by order of the board of trustees on by.. and signed on its behalf Lorraine Sullivan - Trustee Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FAMILY INFORMATION GROVP Independent examiner's report to the trustees of Family Infomiation Group I report to the charity trustees on my examination of the accounts of Family Information Group (the Trust) for the year ended 5 April 2022. Respon5ibilitie5 Hnd basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 I'the Act'l. I report in respect of rny examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commi55ion under section 145{5llbl of the Att. Independent examiner's statement Since your charity'5 gr055 income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that l am qualified to undertake the examination because l am a registered member of which is one of the listed bodies. I have completed my exarnination. I confirrn that no material matters have come to my attention in connertion with the examination giving me cause to believe that in any material respect.. accc*unting records were not kept in respect of the Trust as quired by section 130 of the Act; or the accounts do not accord with those records,. or the accounts do not cornply with the applicable requirements conming the fomi 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 a¢tount5 to be reached. Lee Blunden FCCA cfA Clemence Hoar Cummings Chartered Accountants Riverside House 1-5 Como Street Romford Essex RM7 7DN Date.. Page 4
FAMILY INFORMATION GROUP STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2022 2022 Total funds 2021 Totsl funds Unrestricted fund Restrirted funds Notes INCOME AND ENDOWMENTS FROM Charitable activitie5 319 319 4,105 Charitable activities Playgroup Playscheme 145,905 128,885 7,750 153,655 128,885 121,310 other income 22,374 22,374 78,426 rotal 297,483 7,750 305,233 203,841 EXPENDITURE ON Charitable activities Playgroup Playscheme 198,957 119,205 7,750 206,707 119,205 220,887 450 Total 318,162 7,750 325,912 221,337 NET INCOME/(EXPENDITURE) (20,679) (20,679) 117,4961 RECONCILIATION OF FUNDS Total fund5 brought forward 29,226 29,226 46,722 TOTAL FUNDS CARRIED FORWARD ,547 8,547 29,226 The notes fomi part of these finandal statements Page 5
FAMILY INFORMATION GROUP BALANCE SHEET 5 APRIL 2022 2022 Total fund$ 2021 Total funds Unrestricted fund Restricted funds Notes FIXED ASSETS Tangible assets 2,430 2,430 3,240 CURRENT A55ETS Debtors Cash at bank and in hand io 3,054 40,010 3,054 40,010 179 61,884 43,064 43,064 62,063 CREDITORS Amounts falling due within one year li (17,364) {17,364) (16,077) NET CURRENT ASSETS 25,700 25,700 45,986 TOTAL ASS$ LESS CURRENT LIABILThIES 28,130 28,130 49,226 CREDITORS Amounts falling due after more than one year 12 (19,583) {19,583) (20,0001 NET ASSETS 8,547 8,547 29.226 FUNDS Unrestrirted funds 14 8,547 29,226 TOTAL FUNDS 8,547 29,226 The financlal statements were approved by the Board of Trustees and authorised for issue on and were signed on its behalf by.. ,//i//J / Kathie Whitelock - Trustee Lorraine SLJllivan Trustee The notes form part of these financial statements Page 6
FAMILY INFORMATION GROUP NOTES TO THE FXNANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022 ACCOUNTING POLICIES Basis of preparing the financlal statements The financial statements of the charSty, which 15 a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 102) 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charSties preparing their accounts in accordance with the Financial Reporting Standard appllcable In the UK and Republic OF Ireland IFRS 1021 {effective l January 20191., Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republlc of Ireland. and the Charities Act 2011. The financial staternents have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Artivities once the charity has entitlernent to the funds, St Is probable that the incotne will be received and the amount can be measured reliably. The following specific policies are applied to particular categortes of incorne.. Voluntary income is received by way of grants, donations and gifts and is included In full in the statement of financlal activities when receivable. Grants, where entitlement Is not condltional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditlonally entitled to the grant. Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts. Investment income and fundraising proceeds are included when ceivable. Incoming resourtrs from grants, where related to performance and speclflc dellverables, are accoLJnted for as the charity eam5 the right to consideration by its performance. Fees are included when the charity has a rlght to inc(>me by way of performance of seNlces. Expendlture Liabilitie5 are recogni5ed as expenditure as soon as there is a legal or constructive obligation cotnmitting the chBrity to that expenditure, 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 accounted for on an accruals basis and ha5 been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated tts activities on a basis conslstent with the use of resource5. Tangible ftxed assets Flxed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost of each asset Dver its expected useful life, which are as follows: Fixtures and flttings Playgroup equipment Ifflprovements to property 20010 Straight line In year of acquisition Over period of lease Taxatlon As a charity, Family Information Group is exempt from tax on Sncome and gains falling wlthln 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. Fund accounting Unrestricted funds are available for use at the discretion of the trustees in furtherance of the General objectives of the chèrity. Designated funds are unrestricted funds ,ng fenced, by the Management Committee for particular purposes. Restricted fvnds are subjected to restrlctlons on their expenditure imposed by the donor or through the terms of an appeal. Page 7 continued...
FAMILY INFORMATION GROUP NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2022 CHARITABLE AcrIvtrIES 2022 2021 Donations 319 4,105 INCOME FROM CHARITABLE ACTIVITIES 2022 2021 Activity Playgroup Playgroup Playscheme Plèygroup fees Grants Grants 13,135 140,520 128,885 8,550 112,760 282,540 121,310 Grants reIved, included in the above, a as follows.. 2022 2021 London Borough of Havering FORE funding Edward Gostling 257,555 7,750 106,410 2,000 4,350 265,305 112,760 CHARITABLE ACTIVITXES COSTS Support costs (see note 51 Direct Costs Totals Playgroup Playscheme 133,481 80,419 73,226 38,786 206,707 119,205 213,900 112,012 325,912 SUPPORT COSTS Govemance Costs Management Other Flnan Totsls Playgroup Play5cheme 66,601 37,151 3,503 935 502 2,620 700 73,226 38,786 103,752 4,438 502 3,320 112,012 Page 8 contlnued...
FAMILY INFORMATION GROUP NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2022 TRUSTEES. REMUNERATION AND BENEFITS There was no remuneration or other benefits paid to the members of the management commlttee for the year ended 5th April 2022, nor for the year ended 5th Aprfl 2021. Trustees, expenses There were no trustees, expen5e5 paid for the year ended 5 April 2022 nor ft>r the year ended 5 April 2021. STAFF COSTS The average monthly number of employees during the year wès as ft>llows'. 2022 2021 Dlrert Support 12 io No employees rtceived emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES UnrestrScted fund Restricted funds Total funds INCOME AND ENDOWMENTS FROM Charitable activities 4,105 4,105 Charitable artivitieg Playgroup 114,960 6,350 121,310 Other income 78,426 78,426 Total 197,491 6,350 203,841 EXPENDITURE ON Charitable activities Playgroup Playscheme 218,887 450 2,000 220,887 450 Total 219,337 2,000 221,337 NET INCOME/{EXPENDTTURE) 121,8461 4,350 (17,496) Transfers between funds 4,350 (4,3501 Net movement in funds 117,4961 (17,496) RECONCILIATION OF FUNDS Total funds brought forward 46,722 46,722 TOTAL FUNDS CARRIED FORWARD 29,226 29,226 Page 9 continued...
FAMILY INFORMATION GROUP NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2022 TANGIBLE FIXED ASSETS Irnprovements to property Fixtures and ritting5 Playgroup equipment Totals COST At 6 Aprll 2021 and 5 Aprfl 2022 13,200 34,953 30,129 78,282 DEPRECIATION At 6 April 2021 Charge for year 13,200 34,953 26,889 810 75,042 810 At 5 April 2022 13,200 34,953 27,699 75,852 NET BOOK VALUE At 5 April 2022 2,430 2,430 At 5 April 2021 3,240 3,240 10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 2021 Other debtors and prepayments 3,054 179 11. CREDITORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 2022 2021 Bank loans and overdrafts (see note 131 Social security and other taxes Accrua15 and deferred income 5,000 869 11,495 5,000 2,577 8,500 17,364 16,077 12. CREDITORS: AMOUNTS FALLING DUE AER MORE THAN ONE YEAR 2022 2021 Bank loans (see riote 131 19,583 20,000 13. LOANS An analysis of the maturlty of loans Ss given below.. 2022 2021 Amounts falling due withSn one year on demand.. Bank loan5 5,000 5,000 Amounts falling between one and two years: Bank loans - 1-2 years 5,000 5,000 Amounts falling due between two and five years: Bank loans - 2-5 years 14,583 15,000 Page 10 Continued...
FAMILY INFORMATION GROUP NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 5 APRIL 2022 14. MOVEMENT IN FUNDS Net movement in funds At 5.4.22 At 6.4.21 Unrestricted funds General Fund 29,226 (20,679) 8,547 TOTAL FUNDS 29,226 (20,679) 8,547 Net movement in funds, included in the above are as follows: Incorning resources Resources expended Movement in fund5 Unrestricted funds General Fund 297,483 (318,162) (20,679) Restrlcted funds FORE funding 7,750 (7,750) TOTAL FUNDS 305,233 (325,912) (20,679) Comparatives for movement in funds Net movement n funds Transfers between funds At 5.4.21 At 6.4.20 Unrestricted funds General Fund 46,722 121,846) 4,350 29,226 Restricted funds Edward Gostling 4,350 14,350) TOTAL FUNDS 46,722 117,4961 29,226 Comparative net movement in funds, included in the above are as follows: Incoming sources Resources expended Movement in funds Unrestricted funds General Fund 197,491 (219,3371 121,846) Restricted funds FORE funding Edward Gostling 2,000 4,350 12,0001 4,350 6,350 12,000) 4,350 TOTAL FUNDS 203,841 {221,3371 117,496) Page 11 continued...
FAMILY INFORMATION GROUP NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 5 APRIL 2022 14. MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined p05ition is as follows.. Net movement in funds Transfers between funds At 5.4.22 At 6.4.20 Unrestrlcted funds General Fund 46,722 142,525) 4,350 8,547 Restricted funds Edward Gostllng 4,350 14,3501 TOTAL FUNDS 46,722 138,1751 8,547 A curnt year 12 months and prior year 12 months combined net movement In fund5, included in the above are as follows.. Incoming resources Resources expended Movernent in funds Unrestricted funds General Fund 494,974 1537,4991 {42,5251 Restricttd funds FORE funding Edward Gostling 9.750 4,350 19,7501 4,350 14,100 19,7501 4,350 TOTAL FiINDS 509,074 1547,2491 (38, 175) FORE funding This fund was established to cover the costs of employlng specific playgroup workers to start the process of taking over CEO duties. The fund was fully utili5ed during the year Edward Gostling The ftjnd was established to cover the cost of a new water boiler. The fund was fully utilised dung the year. 15. RELATED PARTY DISCLOSURES There were no related party transactlons for the year ended 5 April 2022. Page 12
FAMILY INFORMATION GROUP DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRXL 2022 2022 2021 INCOME AND ENDOWMENTS Charitable attivities Donations 319 4,105 Charitable activities Playgroup fees Grants 13,135 269.405 8,550 112,760 282,540 121,310 Other Income LBH COVID-19 grant Job retention scheme 8,000 14,374 2D,241 58,185 22,374 78,426 Totsl incoming resources 305,233 203,841 EXPENDThURE Charitable activities Personnel costs D1ct expenses Training Premises and utilities Office costs S%Jndries 126,559 36,802 1,177 22,629 25,251 1,482 102,824 4,860 595 18,942 19,007 933 213,900 147,161 Support costs Management Wages 103,752 64,724 Other Insurance 4,438 5,158 Finance Bank charges 502 297 Governance costs Accountancy and legal fees Fixtures and fittings CompLJter equipment 2,510 810 2,538 810 649 3,320 3,997 Total SOurceS expended 325.912 221,337 Net expenditure (20,679) {17,4961 This page does not forrn part of the statutory financial statements Page 13