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2023-12-31-accounts

Charity number: 291295

THE NATIONAL ASSOCIATION FOR PASTORAL CARE IN EDUCATION

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023

1

THE NATIONAL ASSOCIATION FOR PASTORAL CARE IN EDUCATION REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY AND ITS TRUSTEES FOR THE YEAR ENDED 31[ST] DECEMBER 2023

Trustees

Phil Jones (Chair)

Noel Purdy Matthew Silver

Jill Robson

Charity Registered Number

291295

Address

PO Box 6005 Nuneaton Warwickshire CV11 9GY

2

THE NATIONAL ASSOCIATION FOR PASTORAL CARE IN EDUCATION TRUSTEES REPORT

The Trustees present their annual report together with the financial statements of The National Association for Pastoral Care in Education (NAPCE) for the year ended 31[st] December 2023

Structure, Governance & Management

The legal name of the charity is; The National Association for Pastoral Care in England.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 291295.

The governing document of the charity is the Trust Deed establishing the charity – this is dated 26 March 1985, last updated December 2018. The trustees are all individuals.

Membership

The Charity is constituted of a membership which shall be open to all those having a concern for pastoral care in education. Membership shall be individual, institutional or LA.

A member of the Association shall be entitled to receive one copy of each edition of the Association’s journal, to attend meetings of the Association and to vote in the national elections of the Association.

Institutional membership shall entitle a school or other institution to the facilities of the Association, which would be enjoyed by one individual member.

Local Authorities shall be entitled to institutional membership but on payment of an additional subscription to be determined from time to time shall be entitled to receive additional copies of the journal.

Associate Membership is available to those having an interest in Pastoral Care in Education.

The Methods Used to Appoint Charity Trustees

Trustees are selected at an Annual General Meeting where business includes:

Objectives & Activities

The purposes of the charity as set out in its governing document

The objects of the Association shall be to further the advancement of education of young persons. In furtherance of the above object but not further to otherwise the Association shall have the following powers:

Main activities undertaken in relation to those purposes during the period

The Association’s finances continue to be positive. The 2023 accounts were audited by SB Accounts in Coventry and the independent examiner report assessed them as satisfactory in all aspects. Our main income continues to be from the journal which maintains the financial health the organisation. The total income for 2023 was £31,500 and expenditure £24,217 giving a surplus for 2023 of £7,283, which is an increase from 2022 of £4,421.

The total assets of the association as of 31[st] December 2023 were £64,921, which is an increase of £7,841 from 31[st] December 2022. A more detailed breakdown of the finances can be found on the accompanying balance sheets.

The problems which we experienced with the bank appear to have been resolved after numerous and often tedious communication over the last two years and the clarification of the officers as the trustees of the association will hopefully simplify future administration.

There has been a continued involvement in conferences and events such as the highly successful awards evening, which has, as would be expected, added to the expenditure on previous years but this is having a very

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THE NATIONAL ASSOCIATION FOR PASTORAL CARE IN EDUCATION TRUSTEES REPORT

positive effect on raising the awareness of NAPCE. There have also been financial benefits from the continuation of online events.

My thanks to Anne Jones and Susana Cervera for their work dealing with day-to-day finances and administration support.

Financial Review

The trustees consider the financial performance by the charity to have been satisfactory.

Reserves Policy

The Trustees consider that reserves equivalent to three months operation expenditure is required to allow for any fluctuations in income.

At the end of the period the net current assets of the charity were £63,346.

All the funds of the charity are currently unrestricted, and the use of the funds is at the discretion of the Trustees and subject to the rules established in the charity constitution.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity’s assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Trustees’ Responsibility Statement

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirements in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the face the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP 2015.

In particular, charity law requires the Trustees, if they prepare accounts on an accrual basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to:

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity.

The trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the detection and prevention of fraud and other irregularities.

The trustees are also responsible for the contents of the Trustees’ Report and the statutory responsibility of the Independent Examiner in relation to the Trustees’ Report is limited to examining the report and ensuring that there are no material inconsistencies with the figures in the financial statements.

This report was approved by the Trustees on 21 May 2024 and signed on their behalf by:

Jill Robson Trustee

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THE NATIONAL ASSOCIATION FOR PASTORAL CARE IN EDUCATION STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXEPENDITURE ACCOUNT FOR THE YEAR ENDED 31[ST] DECEMBER 2023

Note
INCOME FROM:
Donations & Legacies
Charitable activities
2
Other trading activities
Investment income
3
TOTAL INCOME
EXPENDITURE ON:
Raising funds
Charitable activities
4
Other
Independent Examiner Fees
5
TOTAL
Net Income/Expenditure
for the period
Exceptional Items
NET MOVEMENT IN FUNDS
Reconciliation of Funds
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds
2023
£
Restricted
Funds
2023
£
Total
Funds
2023
£
Total
Funds
2022
£
-
-
-
-
30,963
-
30,963
23,790
-
-
-
-
537
-
537
43
31,500
-
31,500
23,833
-
-
-
-
23,842
-
23,842
20,621
-
-
-
-
375
-
375
350
24,217
-
24,217
20,971
7,283
-
7,283
2,862
-
-
-
-
7,283
-
7,283
2,862
56,063
-
56,063
53,201
63,346
-
63,346
56,063

All activities relate to continuing operations.

The Statement of Financial Activities includes all gains and losses recognised in the year. The notes on pages 8 to 12 form part of these financial statement

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THE NATIONAL ASSOCIATION FOR PASTORAL CARE IN EDUCATION BALANCE SHEET AS AT 31[ST] DECEMBER 2023

Note
FIXED ASSETS
Tangible Assets
Total Tangible Assets
CURRENT
Debtors
6
Cash at bank and in hand
Total current assets
CREDITORS: amounts
falling due within 1 year
7
NET CURRENT ASSETS
NET ASSETS
CHARITY FUNDS
General Funds
8
TOTAL FUNDS		 Unrestricted
Funds
2023
£
Restricted
Funds
2023
£
Total
Funds
2023
£
Total
Funds
2022
£
-
-
-
-
-
-
-
-
-
-
-
-
64,921
-
64,921
57,080
64,921
-
64,921
57,080
(1,575)
-
(1,575)
(1,017)
63,346
-
63,346
56,063
63,346
-
63,346
56,063
63,346
-
63,346
56,063
63,346
-
63,346
56,063

The ‘SORP’ ref above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward figures above have been agreed to the SOFA.

The Trustees acknowledge their responsibilities for complying with the requirements of charity regulation with respect to accounting records and the preparation of financial statements.

The charity is subject to Independent Examination under charity legislation & the examination report is included on page 7.

Jill Robson Trustee

Approved by the board of trustees on 21 May 2024

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THE NATIONAL ASSOCIATION FOR PASTORAL CARE IN EDUCATION INDEPENDENT EXAMINER’S REPORT

Independent examiner’s report to the trustees of National Association for Pastoral Care in Education

I report to the trustees on my examination of the accounts of the National Association for Pastoral Care in Education (the Charity) for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity trustees of the Charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed by examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1) accounting records were not kept in respect of the Charity as required by section 130 of the Act; or

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

3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Sarah Sears ACMA CGMA

Director

SB Accounts Ltd

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THE NATIONAL ASSOCIATION FOR PASTORAL CARE IN EDUCATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023

1. ACCOUNTING POLICIES

Basis of preparation of financial statements

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) published by the Charity Commission in England & Wales (CCEW) ,effective January 2016, (The SORP), and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Risks and future assumptions

The accounts have been prepared on a going concern basis

Nature of income

Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

Categories of Income

Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.

Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.

Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.

Income recognition

Income, whether from exchange or non-exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity's assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.

All income is accounted for gross, before deducting any related fees or costs.

Accounting for deferred income and income received in advance

Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.

Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned, and where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred

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THE NATIONAL ASSOCIATION FOR PASTORAL CARE IN EDUCATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023

ACCOUNTING POLICIES (continued)

Recognition of liabilities and expenditure

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated. ·

Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities and is decreased by the utilisation of any provision within the period and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.

Volunteers

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.

However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers.

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

Creditors and provisions

Liabilities are recognised on the accruals basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the SORP.

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THE NATIONAL ASSOCIATION FOR PASTORAL CARE IN EDUCATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023

2. INCOME FROM CHARITABLE ACTIVITIES

Subscriptions
Royalties
Sponsorship
Other		 Unrestricted
Funds
2023
£
Restricted
Funds
2023
£
Total
Funds
2023
£
Total
Funds
2022
£
3,017
-
3,017
3,179
25,575
-
25,575
20,281
2,121
2,121
330
250
-
250
-
30,963
-
30,963
23,790
3. INVESTMENT INCOME
Interest income		 Unrestricted
Funds
2023
£
Restricted
Funds
2023
£
Total
Funds
2023
£
Total
Funds
2022
£
537
-
537
43
537
-
537
43

4. EXPENDITURE ON CHARITABLE ACTIVITIES

Rent
Consultancy
National Committee Expenses
Insurance
Conference Expenses
Editorial Expenses
Office Costs
Other		 Unrestricted
Funds
2023
£
Restricted
Funds
2023
£
Total
Funds
2023
£
Total
Funds
2022
£
709
-
709
949
14,615
-
14,615
14,600
1,718
-
1,718
1,618
96
-
96
96
5,378
-
5,378
3,137
500
-
500
-
826
-
826
221
-
-
-
-
23,842
-
23,842
20,621

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THE NATIONAL ASSOCIATION FOR PASTORAL CARE IN EDUCATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023

5. FEES FOR EXAMINATION OF THE ACCOUNTS

Independent Examiner Fees
Credit from prior years		 Unrestricted
Funds
2023
£
Restricted
Funds
2023
£
Total
Funds
2023
£
Total
Funds
2022
£
375
-
375
350
-
-
-
-
375
-
375
350

6. DEBTORS

Trade debtors
Other debtors
Prepayments and accrued income		 2023
£
2022
£
-
-
-
-
-
-
-
-

7. CREDITORS: Amounts falling due within 1 year

Loans
Trade creditors
Accruals		 2023
£
2022
£
-
-
-
-
1,575
1,017
1,575
1,017

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THE NATIONAL ASSOCIATION FOR PASTORAL CARE IN EDUCATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2023

8. STATEMENT OF FUNDS

Unrestricted Funds
General Funds
Restricted Funds
Total Funds		 Brought
forward
Income Expense
Transfers
in/out
Gains /
(losses)
Carried
forward
£
£
£
£
£
£
56,063
31,500
(24,217)
-
-
63,346
-
-
-
-
-
-
-
-
-
-
-
-
56,063
31,500
(24,217)
-
-
63,346

General Funds

These funds are held for meeting the objectives of the charity and to provide reserves for future activities and, subject to charity legislation, are free from all restrictions on their use

Restricted Funds

The charity currently holds no restricted funds

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