CHILD
POVERTY
CTION
CHILD POVERTY ACTION GROUP
(A Company Limited by Guarantee)
Report and Financial Statements
Year Ended 31 March 2024
Company Registration number1993854

Child Poverty Actlon Group
IA Company Llmlted by Guarantee)
Report and Flnanclal Ststements
Year Ended 31 March 2024
Contents
Trustee5' report incorporating the strateglc report................................................
.3-30
Independent auditors, report...........................................................................
.31-34
Statement of financial activities....................................................
.35-36
Balance sheet.....................................................................................................
..37
Cash flow statement......................................................................................................................................................................................38
Notes to the financial statements....................................
.39-53

Chlld Poverty Action Group
IA Company Llmited by Guarantee)
Report and Financial Ststements
Year Ended 31 March 2024
The charity's aims
Objects of the charity
The objects of the charity are to prevent poverty among children and families with children and to promote action
for the relief directly or indirectly of such poverty, in the UK.
Our vision
Our vision is of a society free from child poverty, where all children can enjoy a childhood without financial
hardship and have 3 fair chance in life to reach their full potential.
Our theory of Change:
By promoting our values, we advance the public and political will for a society free of child poverty
By developing evidence-based 501utions, we encourage policymakers and practitioners to att to prevent and end
child poverty
By campaignin& we work towards social and political change that will keep families from poverty
By developing and sharing our social security expertise, we help maximise families, resources, inform our evidence
for change and, through our social enterprise, sustain our income
Our strategic objectives are:
Objective l- strengthen public commitment to end child poverty
Objective 2- ensure government adoption of evidence-based policy solutions to child poverty
Objective 3- use our expertise to maximise family incomes and reduce child poverty
Objective 4- continue to be a sustainable charity
Objective 5- be a great place to work

Child Poverty Action Group
IA Company Limited by Guarantee)
Report and Flnandal Statements
Year Ended 31 March 2024
Key activities, achievements and performance in 2023-2024
Delivering public benefit
The charity's Trustees have had due regard to the Charty Commission and OSCR guidance in relation to delivering
public benefit. and particularly in relation to benefiting a section of the public and to fee charging activities.
CPAG'S work is specifically aimed at benefiting the 4.3 million children in the UK growing up in poverty, and their
families. Some of the second-tier support we provide through publications, subscriptions and training to frontline
advisers is charged for with different levels of charge levied depending on the nature of the organisation. In
3ddition, some published material is provided on a heavily subsidised basis to individuals in receipt of state
benefits.
Child poverty in the UK in 2023
It is devastating to report that official statistics published this year show child poverty has reached a record high,
with an estimated 100,000 more children pulled into poverty since last year. The two-child limit to benefit
payments is a key driver. Oesplte this there have been positive changes in some areas.
Positive changes for children and families this year
All benefits increased by Septemberfs inflation rate.
Local housing allowance also rose, giving families in private rented homes more support with housing
costs.
Universal primary free School meals have now been rolled out in London.
The Scottish government's Programme for Government confirmed tackling child poverty as a 'National
Mission, and introduced a commitment to expand funded childcare for 13,000 rnore children.
The household support fund in England was extended by 6 months.
More families now receive child benefit as the eligibility threshold before families are affected by the high-
income child benefit charge is increased.
Income thresholds have been removed from Best Start Foods in Scotland, in line with Best Start Grants.
The Department for Work and Pensions IDWPI has made improvements to the universal credit payment
statement, increasing transparency.
CPAG in numbers
o increase in support from our social secuiity system
54 / + Your WO￿ Your Way parents in worf( or selfvemployment
30,052 peo* supported through our helpline for advtsers
>OO,000 families benefftfrom expansion of child benefft

Child Poverty ActSon Group
IA Company Llmlted by Gtjaianteel
Report and Financial Statements
Year Ended 31 March 2024
Voice matters: Spotlight on our work with children, young people and families
We try wherever possible to centre the voices of children and families to drive the conversation on child poverty
and its 501utions.
This year, we launched the Cost of the School Day Voice neI￿ork, made up of children and young people in 290
schools across Scotland taking artion on school costs and making education more inclusive. We know that young
people c3re about fairness, rights and equity. They have great ideas about making school more inclusive, are
passionate about taking the lead on reducin8 Costs in their schools and want to contribute to creating change.
The network gives schools who join access to lots of great activities and opportunities to learn about campaigning
and awareness raising, to develop resources, to meet up online with other groups to learn from each other and to
speak directly to politicians and decision makers.
Children and young people across the network are already making a difference in their school communities. and at
a larger scale. More than 5,000 of them took part in the first Cost of the School Day Big Question last October to
inform policy and advocacy work with the Scottish government, local authorities, schools and Education Scotland.
We asked young people about food, trips and what is needed to feel ready to learn at school. Their insights are
vital if we are to narrow the attainment gap and improve outcomes for children and young people affected by
poverty. Children and young people bring creative solutions to common cost barriers to learning, and we will
continue to advocate with them until their recommendations are acted upon.
rNttigXD,'.L,' .
Picture from Linlithgow Primary School

Child PovertyAction Group
IA Company Limlted by Guarantee)
Report and Flnanclal Statements
Year Ended 31 March 2024
We supported four young people to attend 2 conference where thev
asked the Scottish government's cabinet 5ecret3ry for social justice '3re
vou aware of the high cost of the school day and do you think your
government is doing enough to support families with these costs?, Two
voung people from a Falkirk Cost of the SchoDI Day pupil group spoke on
school uniform costs and the school clothing grant at a Scottish
Parliament roundtable we organised alongside the University of
Aberdeen. And we supported young people from 3 South Lanarkshire
Cost of the School Day pupil group to present to more than 80 Education
Scotland staff members at a Cost of the School Day 'Connect with
Colleagues, session.
The CPAG youth ponel gives
young people L7 voice when it
comes to tockling child poverty,
something I believe 15 cwcial... I
knowfrom the opportunities the
CPAG Youth Ponel hus engaged
in, including presenting at
conferences, ottending MP
roundtL7bles, andspeoking on
panels, thotyoung people'5
perspectives resonate most with
a wide ronge of au(Jiences. It 15
listening to young people to
drive action that will leL7d to
chonge.
In Wales, our Cost of the School Day- Everyvoice heard project, funded
by the National Lottery Community Fund has begun. This is a children's
voice and whole school community project exploring the financial
implications of schooling for families. We are helping schools and local
authorities to identify and overcome cost barriers to Èducation, so that
all pupils can have the same school experience.
Lilly, CPAG'S Youth Panel
We seek to explore the views of children, families and school staff on current policie5 and practices in education,
and their own lived experiences of poverty. We want to help them engage with and improve the seryices provided
by schools. We are also connecting policymakers with learners, so they hear directly about the experience of
young people on issues related to poverty and education.
We are bringing to the fore the voices of young people from background5 sometimes inadvertently excluded by
existing engagement mechanisms. The project builds on the UK Cost of the School Day project, which ran from
2019 to 2022. The evaluation of that project concluded that our work made 'a demonstrable impact.. on the
wellbeing of children and families, reductions in the costs of schooling, strengthening of the institutions of schools
through new structures and processes, and impact on policy at school, local authority and national levels,.
We are working with schools in Neath Port Talbot, Powys, Monmouthshire and Cardiff local authority areas. All
schools who participate in the project will have a to-produced artion plan to guide all school staff in their
approach to tackling poverty. We support pupil research groups, a young person's policy panel and best practice
networks for school staff.
To ensure change is long lasting. we will develop resources for parents, Carers and school staff, such as training
and Euidance on welfare rights (to promote income maximisationl and poverty-sensitive communication. We will
SLJPPOrt schools across areas to share best practice and learn from each other.
We recognise the limit on staff capacity in schools and have thèrefore designed our delivery model to avoid
overburdening schools, offering support over a sustained period of time and working to fit with their ongoing
priorities.
Our London-based Youth Panel are a group of 13-18-year-olds passionate about highlighting the everyday realities
of children and youn8 people living in poverty. The Panel has designed workshops that have been presented to
other young people, spoken on panels alongside other organisations, and had conversations with MPS 3t the
Houses of Parliament. The Panel has focussed on the impact that poverty has on education and children's
experiences at school, and povÈrty-related isolatlon and stigma.

Child Poverty Action Group
IA Company Limlted by Guarantee)
Report and Flnancial Statements
Year Ended 31 March 2024
Youth Panel members have represented CPAG at a number of external events including the London Challenge
Poverty SLJmmit and the Fair Education Alliance Youth Surnmit and delivered a workshop at the Rethinking
Education Conference.
We were also very pleased to support the UK Youth Parliament with their campaign on free school meals.
Members of Youth Parliament met with their MPS to talk about free school meals, at events called 'Spill the Tea,,
and then debated the issue in the House of Commons last November.
We launched the lived experience evaluation of the London universal primary free school meals policy and will
publish results later in 2024. Early insights include that the policy is helping household budgets. reducing family
debt levels, and families can clearly identify how money saved is being spent e& Dn uniforms, school shoes, half-
term activities and food. The Greater London Authority commissioned sessions with our Family Panel, made up of
Londoners from Black and minority ethnic backgrounds, to understand their perceptions of the policy. The Panel
was also invited by Transport for London to discuss the ULEZ policy, 2nd the scrappage scheme was extended to
farnilies receiving child benefit soon 3fter.
Participants in the Benefit Changes and Larger Famllles study were part of a parent adviser panel for a Nesta
research project on the impact of the two-child limit on Èducational outcomes.
We continue to be a partner on the Changing Realitie5 project with the University of York and more than 100
parents and carers on a low income across the UK. Together we have produced briefings calling for change to
better support families, covering issues such as the cost-of-living crisis, employment support and mental health.
Together, we met the then shadow minister for social security Karen Buck and eight participants brought the
project to Westminster to meet MPS at a lobby day.
The project raises up parents, voices, 3nd as well as making substantive poliry recommendations it Pushes for
people with lived experience to be part of the policy making process. This year the project published a toolkit on
involving lived expertise in research, policy and campaigning to encourage others to work in this participatory way.

Child Poverty Action Group
IA Company Umlted by Guarantee)
Report and Flnanclal Statements
Year Ended 31 March 2024
Delivering our objectives
Objective l - strengthen public commitment to end child poverty
Imagine
We launched a big public campaign, a first for CPAG, which showed the experience
of povety from a child's perspective. It drew on children's imaginations, which
should be reserved for the marvellous and magical. but sometimes are used to
dream of the thinES many kids get to take for granted, like a full lunch box, school
trips with their friends, and 3 warm home. It featured 3 film and billboard adverts.
The campaign was launched with new research showing over three quarters of
parents worry about not having enough money to provide for their family, and 65
per cent of children report money worries themselves. Over two thirds of parents
say that these days their children have too many money worries and challenges to
be able to enjoy their childhood.
DREAM OF
RIDING
MYTHICAL
CREATUkES.
OTHERS DREAM
OF OWNING
A BIKE.
The campaign helped us reach new audiences with our message about child
poverty and was seen by 5 million people. It opened the door to new policy
contact5, was well supported by the sector, and helped raise the profile of child
poverty in the run up to the general election. We received a lot of pro-bono
SUPPOrt to make this happen and are grateful to all who contributed.
The Imagine film won the Piccadilly Lights prize and was shown on the largest
Screen in Europe lin Piccadilly Circus). It has picked up several other industry
prizes.
Imagine advert
Campaigning on benefit adequacy and cost of Ilving support
We again had to campaign for benefits to be properly increased with inflation this year, which should never be in
doubt. We convened a small group of high-profile anti-poverty organisations to share intelligence and strategise
about benefit adequacy concerns ahead of the 2023 autumn statement. We also worked with children's doctors,
school leaders and social workers to highlight the issue. Following significant engagement by CPAG with othèrs,
we successfully urged the government to uprate benefits by 6.7 per cent Iseptember's inflation ratel in April
2024. And the government increased the loca[ housing allowance.
The Work and Pensions Committee agreed with us that 'benefit levels are too low,. When further cost of living
support payments were paid this year. the Committee also agreed that flat-rate payments are not good enough
for families, stating that 'future cost of living support payments should take account of family size.
None of this support will undo cuts made over the past 14 years. The UK is in u￿ernt need of a strategy to tackle
child poverty, something we have been campaigning for since the Child Poverty Act 2010 was abolished. In our
view, the plan must include removing the two-child limit and benePIt cap, increasing child benefit and expandinE
free school meals. The incoming Labour government has now committed to cleveloping a comprehensive child
poverty strategv.

Child Poverty Actlon Group
IA Company Umlted by Guarantee)
Report an¢J Flnanclal Statements
Year Ended 31 March 2024
The two-child limit
We have continued to be vocal opponents of the two-child limit, which became a prominent issue in the nation31
debate this year. It now affects one in 10 children. We have led calls to abolish the policy since before it was
introduced. We have highlighted the devastating impact of the policy on children and families and campaigned
with others for it to be scrapped.
The End Child Poverty IECPI coalition, which we host. has taken on the All Kids Count campaign 3g3in5t the policy.
Having all 120+ members of ECP join us in calling for the Policy to be scrapped has been very powerful.
In Scot13nd, we have focussed effort5 on persuading the Scottish government to mitigate the policy as fully as
possible, as it does the benefit cap.
The benefrt cap
The benefit cap has been less high-profile an issue this year, but it is vital it is tackled as it causes such deep
poverty for the families it affects. Our research showed that in London Iwhere the cap is set higher than
elsewhere), a lone parent with three children could have just £44 a week left to live on after paying the rent
because of the benefit cap. If that family was able to acce55 their full entitlement, they would have £276 per week
to live on instead.
The two-child limit and the benefit cap have both been the subjert of the Benefit Ch3nges and Larger Families
study, which published its final report in 2023. We are project partners for this study, which produced vital
evidence on the impatt of the policies on families. and definitively showed that any purported aims of the policies
were not being met. Read the final report at lar
erfamilies.stud
Chlld benefit
We were pleased to see an expansion of who is eligible for child benefit, with the thresholds for the high-income
child benefit charEe IHICBCI rising. This me3ns that families where neither parent is earning more than £60,000
are entitled to full child benefit lup from £50,0001. The HICBC is then tapered away once a parent earns above the
threshold. Previously, for every EIOO earned above £50,000, I per cent was lost in child benefit, until £60,000,
where entitlement was zero. This has changed so that for every £100 earned above £60,000, 0.5 per cent is lost in
child benefit, until £80,000, where entitlement is zero.
Child benefit, one of the oldest and simplest forms of social security support. was designed as a universal benefit
to help all families with the additional costs of r3i5ing children. That universality needs to be restored. And these
changes do not address the problem of the loss of value of child benefit and the impact this has in particular on
low- and middle-income families who rely on it so much. Child benefit has lost 20 per cent of its value since 2010.
Increasing it by £20 a week would more than restore its value, benefit a wider range of families, and reduce child
povety by 500,000.
Free school meals
We published authoritative 2nd widely Shared analysis showing that there are 900,000 children in England who
are in poverty yet do not qualify for a free school meal. With Greater Manchester Poverty Action we highlighted
that in the North West of England, 100,CM)O children in poverty don't qualify for free school meals. We participated

Child Poverty Action Group
IA Company Limited by Guarantee)
Report and Flnanclal Statements
Year Ended 31 March 2024
io
in the Feed the Future campaign activity which took place in early September, highlighting the current postcode
lottery around free school meal provision across En8land.
We worked with the National Education Union INEUI to understand the knock-on effects of universal free school
meal provision, finding that universal free school meal entitlement has these positive effects.. increased financial
and psychological security,. improved nutrition and school engagement.. a reduttion in stigma and social exclusion,.
improved home/school relationships; changed eating habits,. and a richer school life.
Objective 2- ensure government adoption of evidence-based policy solutions to child poverty
Child poverty Strategies
In December, we published comprehensive analysis on what is needed to tackle child poverty in Endin
Child
Povert
ond how. We launched this at a well-attended seminar at the London School of Economics with the
then shadow minister for social security Alison McGovern MP. Our many years of campaigning were rewarded
when the Labour party committed to introducing a child poverty strategy at its National Policy Forum in 2023.
In Scotland we sit on the Scottish 8overnment's tBckling child poverty programme board. In Wales. the Senedd's
Equality and Social Justice Committee published a report Calling time on chilfl poverty.. how Wales can do better,
which reflected many of CPAG'S recommendations on what is needed from a new child poverty strategy in Wales.
The strategy that was subsequently published by the Welsh government falls short of what is needed. so we will
continue to advocate for a robust artion plan with measurable targets.
Our annual Cost o
o Child analysis in 2023 found that many households continue to face a shortfall in meeting the
minimum acceptable standard of living. For example, a lone parent on the minimum waEÈ has a 24 per cent
shortfall, and a couple both working fLJII time on the minimum wage has an 8 per cent shortfall. For typical out-of-
work families in the UK as a whole, social security provides less than half the income they need to meet a socially
acceptable standard of living in 2023. In Scotland, additional support available to families, such as Scottish child
payment, and lower costs mean that this shortfall is reduced to around 40 per cent.
Social security reform
Our research on social security continues to be impactful. Following CPAG engagement, the now governing Labour
Party has made a commitment to reforming universal credit.
We have a project to document and influence so-called 'managed migration,, where people move from older
benefits like income SUPPDrt and tax credits to universal credit. Thanks to support from the abrdn Financial
Fairness Trust, we have been undertaking research to identify the key issues 3ffecting claimants going through
managèd migration, with the objective of helping to improve the process. We have been gathering case studies
and speaking to both welfare rights advisers and claimants to understand how managed migration is affecting
households, what is going well and how it can be improved. We are sharing our evidence with the OWP on an
ongoing basis, and we have been sounding the alarm in the media. Our reports have been influential in informing
a House of Commons Library briefing, as well as reports from the National Audit Office and Public Accounts
Committee.
Our three-year study on universal credit and the claims, decision-making, communication of decisions and
disptjtes culminated in You Rea
WhcTt You Code published last lune. We analysed 2.500 case submissions and
conducted more than 50 interviews with UC claimant5 and welfare rights advisers. The report paint5 a vivid

Chlld Poverty Actlon Group
IA Company Llmlteil by Guarantee)
Report and Financlal Statements
Year Ended 31 March 2024
li
picture of the distress, aggravation and financial consequences caused by systemic rule of13w issues within the
digitalised universal credit system. Several recommendations are already being implemented by the DWP..
Changes to the payment statement- the DWP has added more information about specific aspects of a
person's universal credit award. such as housing costs. The department is trialling a payment Statement
which has two versions- a quick read version, and a more detailed one, for claimants who want this
information.
Overwritten payment statements- currently if someone's universal credit award is amended, the
payment Statement is retrospectively corrected, to make it look like it wa5 correct at the beginning. The
DWP is trialling making the original version and amended version available to claimants to increase
transparency and support claimants to identify if any further errors have been made.
Careds allowance- the univers31 credit claim form now includes a prompt to ask someone if they receive
carerfs allowance or not Ito ensure they don't miss out on the carers element of universal credit). We
have called for this to be automated usin8 information the DWP already holds, but this a partial fix.
We gave written and oral evidence to several parliamentary and government inquiries, including on safeguarding
vulnerable benefit claimants, work capability assessments, women and the cost of living, employment support,
the sustainability of Scot13nd's finances and fairer council t3x, rural poverty, and 3 Human Rights Bill for Scotland.
We submitted evidence to the UN Committee on the Rights of Persons with Disabilities on welfare reform and
disability in Britain.
We 3150 responded to the previous government's plan5 to change the work capability assessment, increase
conditionality and to increase the rate and harshness of santtions. These changes would affect disabled people,
parents and those in part-time work.
We will continue to g3ther evidence, particularly the lived experience of claimants, of these and other emerging
social security issues to advocate for change. See more below on our Early Warning System. We present this
evidence at regular meetings with politicians and advisers.
Education projects
In London we have launched our Young Leaders project funded by the National Lottery Community Fund,
which will run until 2026. This builds on the pupil-led approaches used successfully in our UK Cost of the School
Day project. It will be1ed by young people and will explore how schools can be better set up to learn from pupils,
experiences, to influence change at school, local and national level. We will be growing our London Youth Panel,
setting up a Young Leaders network and undertaking a peer research programme with pupils in 18 schools in
London.
The Cost of the School Day in Scotland continues to support schools and local authorities to remove or reduce
financial barriers to education, including through the new voice network. In Wales. we have launched our Cost of
the School Day- Every voice heard project (both are described in the spotlight above). The Welsh government is
now planning coordinated training and Cost of the School Day approaches that can be rolled out nationwide. We
have also started our own England-wide training programme with the NEU, with CPAG staff training up NEU
members on C05t of the School Day topi￿ and themes.
We convene the Education Anti-Poverty Coalition, formed of school governors, head teacher5, teachers, PTAS and
others working in schools to campaign on the impact of child poverty on education, and for action that gets to the

Chlld Poverty Athon Group
IA Company Llmlted by Guarantee)
Report and Financial Ststements
Year Ended 31 March 2024
root cause.. insufficient family income. We suNeyed more than 1,000 school staff across England 3nd published a
bird's eye view of poverty in schools. It showed that child poverty in schools is getting worse and increasingly
stealing children's learning, with school staff reporting that pupils are frequently tired and hungry. worried, unable
to concentrate, and without the equipment they need to engage with the curriculum. School 5t3ff are also being
heavily diverted from other parts of their roles as they seek to address the poverty-related needs of their school
community. This often means going beyond their remit and skillset. This is bad for schools, and children arè paying
the highest price.
We also published research on the minimum cost of education, showing that far more support Is needed so all
children have the essentials required to take part in school and learn. Families in Scotland get the most
government support with the cost of going to school, and families in England receive the least. We will continue to
call on governments across the UK to ensure all children have what they need to take part and thrive at school.
The world of work
Our Barclays-funded programme, Your Work Your Wa
Ywyw
finished this year, having supported 70 clients in
Bury, Coventry, Luton and Taunton with benefits advice and personal employment support. The YWYW support
model enabled participants to overcome many barriers to work, particularly around confidence, skills and training,
transport and household finances, and subsequently enabled many participants to address in-work poverty.
Personal budgets have been key to enabling clients to access specialist trainin& IT equipment, transport, childcare
and busines5 Start-up costs.
Over 54 per cent of Ywyw participants moved into work or self-employment, 49 per cent achieved 5UStained
employment for 6 months or more, and 76 per cent accessed work-focused training. The independent evaluation
of the scheme said.. 'Some participants rèported that taking pèrt in YWYW had been life changing. Before the
programme, clients reported feeling frustrated, distressed and unsure about the future. After taking part in
YWYW. they felt greater self-fulfilment, self-worth and a sense of purpose.,
We are disseminating the findings of this project widely. with many opportunities to do so given the current focus
on getting people into work. It's vital that people are 5UPPOrted to find work that suits them and their families, not
just any job. And the government must address the systemic barriers to work such as chilclcare and transport.
Strength In working wlth others
We do a lot of our work in coalition to increase our influence. In addition to hosting End Child Poverty (mentioned
above), we are part of the Scottish Campaign on Rights to Social Security ISCORSSI, and chair the Social Security
Consortium of more than 40 organisations working on social security.
In Scot13nd we worked with Oxfam, IPPR and One Parent Familie5 Scotland IOPFSI to ensure child poverty was
central to the case for more ambitious use of Scotland's tax powers. We worked with OPFS to push the cabinet
secretary for communities. social security and equalities to mitigate the young parent penalty using Scottish child
payment. And we co-ordinated an open letter to the then first minister on beh31f of members of End Child Poverty
securing 150 charities, faith groups, trade unions and community organisations from the Outer Hebrides to the
Scottish Borders - urging him to deliver on his leadership campaign commitment to increase the Scottish child
payment to £30 a week as part of wider prioritisation of investment across government PDrtFolios.
In advance of the UK election, we worked with children's organisation5 to align and strengthen our calls for a child
poverty strategy, and for abolishing the two-child limit and benefit cap. We also supported joint sector work on

Child Poverty Action Group
IA Company Lifflited by Guaranteel
Report and Flnandal Statements
Year Ended 31 March 2024
employment, bringing our expertise on childcare and help for second earners. And we published a report with the
Runnymede Trust and the Women's Budget Group on poverty in families from Black and minority ethnic
communities.
Objective 3- use our expertise to maximise family incomes and reduce child poverty
Advice and evidence
We continue to deliver our highly-valued second-tier seNice for advisers. Available by phone and email, our free
expert social security advice lines are open five days a week for frontline workers helping people get the social
security support they need. This includes specialist support via our UK-wide and London universal credit advice
projects. Our team of 29 welfare rights advisers resolve immediate problems, some complex, and some involving
vulnerable clients. Our advisers responded to 7,513 cases helping an estimated 30,052 people this year.
We run a bespoke setvice for the Trussell Trust and responded to
787 social security advice queries from advisers working in food
banks as well as providing training.
l just wonted to poss on my gratitude...
used the urgumentyou presented, and
my client was successful in his oppe£TI,
both getting his housing benefit
overpayment overturned but also his dote
of housing benefit revised to wipe out his
rent urrears. I connot express the impact
thot this hos hod on my client.
What we hear through our advice service feeds into our Early
Warning System, giving us 3 better understanding of how changes
to the social security system, including the roll-out of universal
credit, are affecting the lives of children 2nd families. Advisers and
claimants themselves also directly tell us about the problems they
are experiencing, many of which are systemic and so affect lots of
other people. This intelligence informs much of our policy,
research and campaigns work Isee above), and also feeds into the advice we Eive frontline staff through our
training, publications and advice service. Among the problems we highlighted this year was the situation where
claimants are not always getting extra amounts of universal credit they're entitled to because of poor data-sharing
within the DWP. The Scottish first minister announced the pilot of a Scottish 'fund to leave, domestic abuse
scheme informed by Early Warning System evidence and partnership working with Scottish Women's Aid and
Engender. The Early Warning System gathered 2,001 case5 this year, and in Scotland we celebrated 10 years of
this important project.
Frontline adviser
Legal work
We provide support through our Upper Tribunal and judicial review specialist advice services thanks to funding
from The Legal Education Foundation. We advised on 85 upper tribunal cases from 73 advisers at 60
organisations. Visitors to our website downloaded 4,825 pre-action judicial review letter templates, and our
judicial review project worker assisted 147 advisers from 132 organisations on 283 issues, provided advice in 167
cases and created 13 new template letters. Recent letters include managed migration notice cancellation
templates and one challenging 'claim closure, where a refugee has unlawfully been required to meet the 'habitual
residence tÈsV. We are grateful to our trained legal volunteers for their assistance in updating and checking these
templates.

Child Poverty Action Group
IA Company Limited by Guarantee)
Report and Financlal Ststements
Year Ended 31 March 2024
14
Fantastic. Provided me with case law
and legislation references which mode
representing clients Much easier and
quicker. Gave me confidence and
ossurance.
Our legal successe5 included a domestic abuse sutwivor who fled with
her daughter and was refused universal credit. The ruling means the
government is required to consider the fundamental riEht to dignity
of EU citizens and their families residing in the UK. It is the end of a
very long road for our client and more than 2,9LK) others like her.
Frontline adviser
And we supported an EU citizen who is a carer for his severely
disabled British wife in his successful leg31 battle with the DWP after a
Tribunal found the couple were wrongly underpaid universal credit for nearly 2 years while he had pre-settled
status, after the couple's joint claim was refused by the DWP in 2020.
We also had to engage in rearguard campaigning to protett existing protections for children and families this year,
when the Human Rights Act was under threat. We campaigned in c031ition with other organisations and the
proposed 'Bill of Rights, was dropped.
We were successful in the Specialist Quality Mark audit of our legal services by the Legal Aid Agency and CPAG
also secured a new public law legal aid contract starting I September 2024- our first new legal aid contract in five
years.
Trainin& publications and information
We ran 165 programmed courses and 190 inhouse courses. We held three seminars and three conferences. In
total around 3,800 people attended our events. This year saw the return of our conferences being face to face and
we were delighted to be joined in London, Glasgow and Manchester by 463 advisers.
Our Cost of the School Day Scotland eLearning module continues to grow. The course has over I,O(K) users
enrolled, and they are mainly classroom teachers from primary schools.
We have published 14 different CPAG titles this year, selling 10,806 publications in total and 4,888 benefit posters.
We have 1,100 members (both individual and organisationall.
CPAG Welfare Rights is the new dedicated home for all our welfare rights information, advice and tools. We have
4,207 active subscribers. We have added our legal test cases, judicial review pre-action protocol template letters,
appeal submission templates and information on benefits in Scotland, making it easier for advisers to find all our
resources by brin8ing them together in one place. The aim is to expand the reach of the wealth of welfare rights
content and legal support CPAG provides to more frontline workers and advisers.
The Welfare Benefits and Tax Credits Handbook and the Benefits for Migrants H3ndbook are available on CPAG
Welfare Rights as part of our subscription content. As of 2023124, CPAG had a total of 4,262 subscribers,
consisting of 2,498 CPAG digital subscribers, 786 print subscribers and 978 Disability Rights Handbook subscribers.
CPAG has increased the number of online resources freely available to better support frontline workers. Our Fuel
Rights Handbook has been free to access since October 2022. This has been timely with Citizens Advice data ljune
20231 showing that typical energy bills have doubled since the cost-of-living crisis began. Our Mental He31th and
Benefits Handbook and Debt Advice Handbook are also available free online. With regularly updated content and
in an accessible format, we are reducing barriers to such important information at a time when so many people's
budgets are stretched.

Child Poverty Action Group
IA Cornpany Limited by Guarantee)
Report and Financial Ststements
Year Ended 31 March 2024
15
Objective 4- continue to be a sustainable charity
Fundraising
Donors to CPAG can be assured that we comply with the regulatory Standards for fundraising.
CPAG is registered with the Fundraising Regulator and is committed to the Fundraising
Promise and adherence to the Code of Fundraising Practice. CPAG and the fundraising team
are members of thè Chartered Institute of Fundraising. CPAG'S fundraising is monitored
regularly by the senior management team and Trustees.
Registered with
FR
Fundraising during the year (to end March 20241 raised donations and legacies totalling
£963,16412023.. £1,290,2031 and restricted grants income of £2,293,27312023.. £2,766,127). REGULATOR
We would like to thank the following trusts and foundations for core, unrestrirted grants to Use where most
needed.. Oak Foundation l£lm over five years),. Esmée Fairbairn Foundation1£400.000 over five years),. Pears
Foundation I£IIO,000 over two years),. Indigo Trust1£82,750 over three yearsl,. Andor Charitable Trust l£lO,0001,'
Gold for Kids1£2,5001 and the following who each donated £1,000.. Golden Charitable Trust, Roger Brook
Charitable Trust and Sundour Trust.
We would like to thank the Scottish government for continued support of our second-tier welfare right5 advice,
information and training services, and our Cost of the School Day project, and also the Corra Foundation for
funding towards our Ear￿ Warning System and policy work in Scotland.
Thanks to the following forthe significant restricted or project 8rants'. Access to Justlce Foundatlon and the
National Lottery Community Fund through the Improving Lives Through Advice progr3mme; the Legal Education
Foundation for our access to justice in the social security system projects,. Trussell Trust for the food bank income
maximisation project and Barclays for our innovative 'Your Work Your Way, employment support projert.
We received other restricted grant5 from a number of trusts to whom we are grateful including.. abrdn Financial
Fairness Trust Iproject on difficulties faced by claimants migrated onto universal credit),. City Bridge Trust
luniversal credit advice projett in London),. Clothworkers Foundation (Fuel RiEhts Handbook),. Digital Freedom
Fund (access to justice in 3 digital means tested universal credit systeml,. Fusion21 Foundation. Riverside and
Northwick Trust (Mental Health and Benefits Handbookl- Hogan Lovells and Law for Change Ifree school meals
projectl- National Lottery Community Fund (two new Cost of the School Day projects in Wales and Englandl,.
Oxfam (state of the nations, End Child Poverty coalition work in Scot13nd and inequalities amplified projects),.
Robertson Trust (strengthening social security in Scotland project),. Trust for London (London calling project),.
TUUT Charitable Trust and National Edutation Union Ipoverty and education project),. Voluntary Action Orkney
(Scottish welfare fund work in Orkneyl,. Waterloo Foundation (towards a Cost of the School Day practitioner in
Walesl,. York University IChanEing Realities and Larger Families projects).. and many others includinE those who
prefer not to be named.
We are grateful to over 2,053 individuals12023: 1,7181 who donated over £226k and to 26,877 supporters12023-
11,7461 who contributed to our efforts in other ways to prevent and end child poverty. We would particularly like
to thank everyone who donated to our Big GNe Champlons for Children appeal1£13,8551 and Deborah and
Laurence Harris for their generous gift for our legal work.
A huge thanks to the following companies for donations, choosing CPAG as their charity of the year and/or staff
fundraising.. Human Made Machine1£20.0001.. Equin Ltd1£16,7191.. Kohler Mira1£15,3351,. Management

Child Poverty Actlon Group
IA Company Llmitsd by Guarantee)
Report and Flnanclal 5tstements
Year Ended 31 March 2024
16
Consultancies As50clation1£14,5141', New Look IE8,4721- Brltlsh Gas1£6,S(X)I,. People Alchemy Ltd1£3,6001,' Saison
Information Systems Co1£3,0001,. Bryan Cave Lelghton Palsner1£2,0001,. Step Teachers IEI,9401 Paper Blrd
Publlshlng (whose Christmas cards raised £1,533),. Compass Education l£1,1441,. Gardner Halliday1£8321,. Open
OnllneAgents1£2751 and many more.
CPAG does not employ third party suppliers to raise funds. For those who fundraise on our behalf, we ensure that
the correct safeguards are in place including agreements with 'commercial participators, or corporate partners.
We are extremely grateful to over SO12023.. 751 organisations and individuals who raised over E25k12023.. £55kl
through a huge variety of imaginative fundraising and tireless effort including.. young Sebastian and Austin asked
for donations to CPAG instead of birthday gifts for a second year,. young Seb 31so asked for donations instead of
presents,. Cold War Steve donated £3,244 from Christmas card sales,. Alan walked 2,000 miles raising £2,710-
Edward completed the Petra Marathon raising £2,365,. Victoria cycled from London to Paris rai51n8 £2,325,.
University College School community raised £2,000,. Nottingham Trent University Primary Education students
raised £1,521, and Sophie and Alexia walked 100 km in the Cotswold Way Ultra Challènge raising £1,130. We are
very grateful to all our supporters, too many to list here. More fundr315ing heroes can be found on our website.
We would like to remember the following with gratitude, from whose estates we received legacies.. the
late Margaret Packer, John Ward, Nicolas Ford and Sheila aark. Family and friends donated in memory of our
former Trustee Tony Orhnial. Tony was a valued Trustee and friend and we continue to miss his wise advice and
support.
At CPAG, we are committed to data privacy including compliance with the GDPR. which is a positive step in the
way people are contacted and vulnerable people protected. Our fundraising activities are designed to ensure we
protect privacy and we have systems in place to enable us to fulfil the wishes of those supporters who do not
want to receive appeals. Our website outlines our complaints policy for the public. We received one complaint in
2023124 from a supporter who did not feel CPAG was spending enough on charitable work and did not wish to
receive letters in the post. We apologised immediately, changed their communication preferences on our CRM
and explained th3t in the previous year, 94.4p in every pound was spent on our charitable work. CPAG is signed up
to the Fundraising Preference Service to enable individuals to opt out from receiving fundraising communications
from us. We received no such requests from this service last year.
Buslness
Our business income for the financial year 23124 Èxceeded the target by 2 per cent, achieving £1,820,029. AII
areas performed well, with subscriptions and membership sectors showing particularly strong results.
Dlgital development
In January 2024, we launched our new website. Initially, a p12tform upgrade prornpted us to undertake a rebuild.
We have significantly improved the customer experience through a redesigned structure, navigation, and overall
look and feel. There is a strong emphasis on accessibility and readability throughout the site. Internal site content
creators have been upskilled and supported in using the site. The new platform has provided a much better editor
experience, enhancin8 our quality control and publishing abilities.
We have developed the CRM, refined processes, implemented triggered customer communications, and
enhanced our data analysis. The CRM is integrated with our website and will soon integrate with our new finance
plarform. Xero.

Child Poverty Actlon Group
IA Company Umlted by Guarantsel
Report and Financlal 5tstements
Year Ended 31 March 2024
17
We continue to develop our IT infrastructure with the organisation working on SharePoint and CPAG being
awarded Cyber Essentials certification in October 2023.
Objective 5 - be a great place to work
Attracting, developin8 and supporting staff
A staff SU￿eY conducted in December 2023 found that employees are very proud to be part of CPAG and are
committed to doing quality work. Employees feel that they get good support from their line rllanagers as well as
colleagues. The survey also showed that CPAG'S engagement level is similar to the UK average.
We have implemented leadership and management training and inclusive recruitment training for all managers.
To provide ongoing support and resources for managers, we are continuously improving our intranet pages. We
have implemented reEular nèwsletters to keep all employees informed and engaged.
In September 2023, we recruited our first-ever apprentice, markin8 an important milestone in our commitment to
supporting and developing young talent.
We have enhanced our existing wellbeing initiatives including our employee assistance programme to better
support the mental and physical health of our employees. These improvements include expanded access to
resources such 35 professional counselling services. to ensure that Dur team members have the support they
need.
Equity, dNersity and Incluslon
We aspire to be a genuinely inclusive charity through diverse representation at all levels. and to build a culture
that SUPPOrts staff and volunteers to fully be themselves, feel nurtured and supported.
We are making good progress following our equity, diversity and inclusion IEDII audit conducted by consultants
Diverse Matters in 2023, and updated our EDI strategy in November 2023. We have developed an action plan,
which is being implemented. Most recently, employees are being encouraged to form staff networks leg, LGBTQ+,
BME, Disability networks) to improve inclusion.
We acknowledge there is always more to be done to ensure our dedicated staff and volunteers are truly
representative of the communities that we sepoe. As part of our commitment to creating a more diverse and
inclusive culture, CPAG is committed to taking action in eight areas=
l. Strategy- we will ensure that we embed EDI into our core ethos and culture- in the everyday and
through inclusive practice.
2. Governan￿, leadershlp and networks- we will develop and maintain a strong governance and staff voice.
3. Leamln& development and communication- we will establish and promote an open and honest dialogue
about race, diversity and inclusivity within CPAG.
4. Service delivery- we will consistently demonstrate our commitment to inclusivity in our communications,
both internally and externallv.
5. cUltu￿- we will build an inclusive O￿anISatiOnal culture that Is open and transparent and promotes a
sense of belonging.

Chlld Poverty Actlon Group
IA Company Llmitsd by Guaranteel
Report and Flnanclal statements
Year Ended 31 March 2024
18
6. Health and wellbelng- we will develop and implement an improvement/wellness plan to address health
inequalities in our staff group.
7. Recruitment- we will recruit, retain and develop a diverse workforce from all backgrounds and cultures.
8. Extemal-faclng work-we will work with other group5 to progress race, diversity and inclusivity within our
sector.
To improve the diversity in our recruitment processes. ensuring a more inclusive workforce. we commissioned
Diversiti UK to deliver our EDI training to 211 CPAG staff. The sessions included inclusive recruitment, EDI
prartical approach, and a webinar for all staff.
We have begun recording and monitoring the socio-economic diversity of our staff to inform and develop our
inclusion strategy. These questions have also been added to our recruitment EDI monitoring forms to ensure
comprehensive data collection.
Environmentsl sustainability
An eco-audit update visit took place in March 2024, and found that the London office has achieved net zero for
energy carbon emissions..
our premises have now achieved net zero for energy carbon emission5. This was achieved by the reduction in
electricity usage by 41 per cent, the fact there is no gas used and by the charity moving to a green electricity tariff.
Flight emissions were eliminated completely, water consumption down 37 per cent and paper usage was reduced
by 78 per cent. This latter s3ved the Èquivalent of 43 trees and 12 further trees were saved by the switch to 100
per cent recycled paper.,

Chlld Poverty Action Group
IA Company Limlted by Guarantee)
Report and Financial Ststements
Year Ended 31 March 2024
Keynote envlronmental data
2022
2024
Energy:
Electricity kwh..
Electricity C02 Itonsl
Flights C02 (tons)
Vehicles C02 Itonsl
Energy carbon footprlnt Itonsl:
Staff:
Staff Number of staff lfte- entire charity)
Working from home Iftel
Working from home C02 Itonsl
Water:
Mains water consumption Ilitresl
Water supply C02 Itonsl
Paper:
A4 Sheets virgin photocopying paper
% made from recycled paper
Trees used
Trees saved by using recycled paper
Paper associated C02 Itonsl
Waste:
Total annual waste Itons weightl
Non-recycled waste (tons wt.)
Recycled Itons wt.)
Waste C02 Itonsl
Recycllng rate (%)
Notes..
l. The charity h35 moved to a green elettricity supply, which me3n5 it can be regarded as net zero, butthe government requlres reporting
both with notion31 c3rbon emissions + net zero r3ting.
2. The government requires 0.7 tons per staff member lftel worklng from home to be added to an organlsatlon's carbon footprint, to cover
the emlssions from elettricity and heating used in the home for work purposes.
3. This is based on the waste being landfilled.
22,000
13,C4JO
131, 0
68
n/a
n/a
67
18
12.6,
48,(X)O
0.05
30,000
0.013
475,000
105,000
l(K)%
57
12
io
12.4
67
50

Child Poverty Action Group
IA Company Limlted by Guarantsel
Report and Flnancial Statements
Year Ended 31 March 2024
20
Looking ahead
It has been our strategic objective to achieve a comprehensive child poverty strategy and social security reform
for some time. We have been successful on both fronts as. since the 2024 election. there is now a Eovernment
commitment to develop such 3 strategy and to conduct a review of universal credit. In future, we will work with
government and its ministerial child poverty task force and the child poverty unit in Number 10 to shape and
develop the new child poverty strategy along the lines we have been recommending for years. There 15 a lot still to
achieve as the UK now spends £50bn 3 ye3r less on social security than on 2010 policies, 3ccording to OBR figures.
Benefits only increased with artU31 inflation in five out Of the last 14 years. This means that low-income families
with children went into Covid, Brexit and the cost-of-living crisis in a bad way. There is a lot to do and we need the
new government child poverty strategy to be ambitious, with clear targets, measures and rllilestones to achieve.
And, there are still 4.3 million children living in poverty and we will continue to emph3sise the disproportionate
impact of child poverty on young children, children in black and minority ethnic families, children in larger families
and those with disabled children. We will continue to emphasise the depth of child poverty today and prioritise
the voice of children and families. In addition to a comprehensive child poverty strategy, we will prioritise reform
of the policies that are driving up child poverty and making life worse for children, including.. the two-child policy,
the benefit cap, the need for universal free school meals and the restoration of child benef it. We will continue to
contribute our ideas on the comprehensive reform of universal credit and to press for wider social security reform
including a greater emphasis on non-means-tested benefits
We have succeeded in keeping child poverty high on the agenda for all politlC31 parties and we will continue to do
so in the build-up to Scottish Parliament and Welsh Senedd elections in 2026. We will press for an overarching
approach across the UK, while continuing to respond in context and to opportunities in the different nations of
the UK.
Looking ahead, we need to build on recent success. We will also use our hard-won funds to invest in the IT we
need, to continue to build our individual donor base and drive-up unrestricted funding to contribute to the
sustainability of the charity. We will continue to build on the successful achievements in OLJr Strategic plan.
Plans for the future
The Trustees have approved a programme of future work.
We have four cross-cutting priorities:
achieve comprehensive cross-government strategies to end child poverty across the UK
achieve politlC31 support for a renewed vision for social security- secure futures
promote equity, diversity and inclusion both within CPAG and through our work
put children and families with children at the centre of all that we do
We have fNe specific strategic objectives for the next three year5:
Objertlve l- strengthen publlc ¢ommltment to end ¢hlld poverty
Specifically we will..
1.1. Invest in a strong media-focused campaign on child poverty and the need to address it.
1.2. Focus relentlessly on showing the impatt of child poverty on children across the UK.

Child Poverty Actlon Group
IA Company Llmlted by Guarantsel
Report and Financial Ststernents
Year Ended 31 March 2024
21
1.3. Focus on.. abolition of two-child policy and benefit cap, restoring children's benefits and expansion of free
school meals.
1.4. Centre the voices of children and familie5 to drive the conversation on child poverty and its solutions.
1.5. Attract and mobilise supporters to promote our campaign and charitable mission acros5 the UK.
Objectwe 2- ensure government adoption of evidence-based policy solutions to child poverty
Specifically we will..
2.1. Develop research showing the impact of child poverty and the most effective solutions.
2.2. Make a compelling and forward-looking case for evidence-based solutions to the most pressing issues,
including reform of social security.
2.3. Deliver expert projects to develop solutions around work, home and school.
2.4. Lead and co112borate with partners to engage policy-makers and promote our evidence-based solutions.
Objective 3- use our expertise to maximise family incomes and reduce child poverty
Specifically we will..
3.1. Maximise incomes through the best, most accessible, welfare rights advice and information.
3.2. Ensure frontline advisers are equipped to deal with pressing issues, such as the cost of living, digitisation
and managed migration.
3.3. Continue to win change and fight discrimination through work on appeals and strategic litigation.
3.4. Use our early warnin8 System evidence to expose weaknesses in social security and advocate for change.
3.5. Scrutinise social security developments UK-wide including the most effective use of devolved
administrations, powers.
Objertive 4- contlnue to be a sustalnable charity
Specificolly we bvill..
4.1. Sustain income, control expenditure and maintain a healthy level of reserves.
4.2. Grow unrestricted income, specifically individual givin& legacy fundraising and core grant income.
4.3. Invest in the best analytics, technology and digital presence to stay ahead.
4.4. Continue to drive innovation on content, sales and marketing.
4.5. Maintain and develop business and funder partnerships.
4.6. Continue to eng38e with supporters and their donorjourney.
Objettive 5-be a great place to work
Specifically we will..
5.1. Attract, develop and support a highly talented staff team.
5.2. Look after the wellbeing of all staff.
5.3. Embed a culture of equity, diversity and inclusion through a Policy audit and internal training.
5.4. Pay attention to environmental sustainability by implementing practical learnings from our eco-audit.

Child Poverty Action Group
IA Company Llmlted by Guarantee)
Report and Flnanclal Ststements
Year Ended 31 March 2024
22
Structure, governance and management
Status
Child Poverty Action Group I'the CPAG") is a charitable company limited by
guarantee.
Governing document
The charitable cornp3ny was established under a Memorandum of Association
which established the objects and powers of the charitable company and is
governed under its Articles of Association.
Company number
1993854
Charity number
Registered with the Charity Commission for England and Wales registration
number 294841, and with the Office of the Scottish Charity Regulator
registration number SC039339
Registered office and
operational address
30 Micawber Street
London Nl 7TB
Email
Website
office@cpag.org.uk
cpag.org.uk
Honorary officers
Jane Millar
Mark Cooke
Chair
Treasurer and Vice Chair
Chief Executive
Alison Garnham
Company Secretary
Chineze Okonkwo-onyilo
Bankers
Natwest Bank plc
Islington Angel Branch
213 Upper Street
London Nl OPH
Solicitors
Russell-cooke
2 Putney Hill
London SWIS 6AB
Auditors
Haysmacintyre LLP
10 Queen Street Place
London EC4R IAG

Child Poverty Action Group
IA Company Llmlted by Guarantee)
Report and Flnanclal Ststements
Year Ended 31 March 2024
23
Trustee5 who served during the year and there3fter were as follows..
lane Millar
Mark Cooke
Alan Buckle
Alison InElis-Jones
Ann Mcvie
Clarissa Corbisiero
Esther Kuku
Kitty Stewart
Satwat Rehman
Simon Thompson
Stephen Watmough
Torsten Bell
Anne-marie Canning MBE Ico-optedl
Alicia Tew Ico-optedl
Until 7 December 2023
Until 5June 2024
From l February 2024
From l February 2024
Constitution
The charity is a company limited by guarantee without shares and governed by its Memorandum and Articles of
Association. The guarantee of each member of the company is limited to £1.
Trustees are appointed by the Board for a term of three years and may be re-appointed for up to a maximum of
nine year5. The mix of skills and experience represented on the Board of Trustees needs to be appropriate to the
aims and objectives of the charity, and the current and longer-term challenges it faces, and trustees are selected
for appointment with a view to maintaining that balance. Additional trustees may be co-opted by the Board for a
period of 12 months and may be re-appointed for a further two 12-month terms.
Membership
Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the
event of winding up. The total number of such guarantees at 31 March 2024 was 1,10012023.. 8831. The Trustees
are members of the charity, but this entitles them only to the same voting rights as other members. The Trustees
have no beneficial interest in the charity.
CPAG in Scotland
In addition to its main office in London, CPAG maintains an office in Glasgow to enable the charity to maximise its
input to Scott15h policy makers, its reach to advisers workin8 in Scotland and to ensure devolved experience is fed
into UK-wide child poverty activity. Over the year CPAG in Scotland continued to be a key voice on child poverty
issues in Scotland, widening its policy influencing activity Iworking in partnership wherever possible) and
developing and growing its second-tier welfare rights services.
Related parties
The charity owns a subsidiary company, CPAG Limited, which is dormant. Other than transactions with Trustees
disclosed in note 3 and the remuneration of key management personnel disclosed in note 5, there are no related
party transactions requiring disclosure in these 2ccounts.

Child Poverty Action Group
IA Company Limited by Guarantee)
Report and Nnanclal Statements
Year Ended 31 March 2024
24
Training of Trustees
Training of Trustees is supported by 2n ongoing programme of presentations to the Board on CPAG'S policy and
rights work, and on charity finance, law and practice. In addition, individual Trustees attend ad hoc external
training events as appropriate.
Volunteers
Trustees and other committee members give their time not just in attending meetings, but in contributing their
expertise and advice more generally to CPAG'S work. We are grateful to those who worked for us in a voluntary
capacity and other5 who, during the year, contributed articles or text to our publications without charging.
Senior staff payment policv
The pay of senior staff comprising the Chief Executive and senior management team is reviewed annually and
normally increased with inflation. The charity uses a pay scale devised for CPAG after benchmarking against
median salaries in the sector.
Organisational structure and the decision making process
The Trustees are responsible for the strategic direction of the charity, and for monitoring its performance and
effertiveness. They are supported by a number of subcommittees, whose responsibilities are set out by the Board.
Committees do not have decision-making powers, except where specifically authorised by the Board in relation to
individual decisions, but act in an advisory capacity to Staff and to the Board of Trustee5.
The operational responsibilities of the charity are delegated via a 'Scheme of Delegation" to the Chief Executive.
who in turn delegates various duties to senior staff.
Governance
Trustees are responsible for ensuring the highest standards of governance are attained and regularly consider
how the Board can be strengthened.
Risk statement
During the year, Trustees continued to identify risks potentially affecting all parts of CPAG'S activities and assessed
them in terms of likelihood and impatt using the qualitative analysis methodology. In formulating the strategy. the
Board of Trustees continue to give particular attention to potential reputational, fin2nci31 and operational risk5
involved in managing the organisation. This formed part of the subject of discussion at Board meetings and
measures to address the risks have been identified and steps taken to ensure that these are adequate. As an
enterprising and creative ooanisation, CPAG does not seek to avoid all risks. The Trustees, policy Is to understand
the risks we are taking and to ensure that appropriate steps are taken to control 3nd mitigate them. A table below
lists major risks to which the charity is exposed. as identified by us, and demonstrates that they have been
reviewed and systems have been established to mitigate those risks alongside strategic priorities. These risks are
subject to regular review at FRC and Board meetings.
Strategic priority Risk
Failure to sustain
Our reliance on funders and
income or sudder)
bu5ines5 income, and pressures
unforeseen loss of facing supporters and customers.
income
Creates risk.
Mitigating attions
Sales and income reports generated and regularlv
reviewed to enable agility and timely corrective action.
Close monitoring of Brant-funded projects to ensure that
funding conditiorTrs are met within timesc31e5 given.
Improve our CRM Idatabasel and website to enable us to
develop fundraising in areas other than trusts and
Any reduction in sales or
cancellation of grants may lead to

Child Poverty Action Group
IA Company Limited by Guarantee)
Report and Flnanclal Ststements
Year Ended 31 March 2024
25
Large or sudden
increase in
expenditure
against approved
budget levels
inability to 5UStain our vitsl policy
and advocacy work. We aim to
build unrestricted income which
enables us to post a surplus and
build reserve5 to the required
levels.
foundations including legacie5 programme, individual
donations and corporates.
Continue to develop new creative offerings to our
publications, training and membership customers.
Continue to use more effective debt-chasing procedures.
The reserves increased substantially in the previous year
and this year. We have svfficient funds in the bank for
deferred income.
We comment and focus only where we are expert and
have evidence.
We have clear lines of accountèbility for sign-off of all
external documents and designated media spokespeople
in place.
We have prioritised funding to employ more expert
analysts than before.
Regular horizon-scanning of sector issues and
competition.
Policy Cotnmittee regularly review positioning.
CPAG has receivèd pro bono advicè on the implications of
the Lobbying Act and, during regulated periods, ensures a
review is undertaken on whether registration is needed,
rÈlev3nt activities are signed off and a log kept of relevant
5pendin8.
CPAG continues to maintain a leadership role on child
poverty and social security, including hosting End Child
Poverty which strengthens this work through regular
sector meetings.
We pursue joint working with partners where possible and
appropriate.
Board aware of its governance role, receiving regular
updates on charity law. We have an induction pack for
new Trustee%.
Elected Board means we can fill skills gaps.
Public accountability vi8 annual report.
Regular review of skills set and performance against
Charity Comrnission guidelines.
Regular review of all policies including safeguarding and
GDPR.
Hire the best stsff CPAG can attract.
System of development and appraisals means reward can
be reviewed and support offered.
Opportunities for development prioritised by managers.
Procedure for proper handover on exits in place.
Continue to conduct regular supervisions and rÈviews.
Trainin
offered wherever
OS51ble.
Constant rnonitoring of activities aad resources within
large projects.
Including the projects as part of our risk assessrnent
prtscess which involves Trustees and the senior
management team workirig together.
Loss of reputation
Given greater media interest in
or market share
charities and increased exposure to
over time as
public comrnent through Social
leading experts or) rnedia activity of our advocacy and
social security and policy work, there is a risk that our
child poverty for
reputation, credibility or market
government.
share as the leading independent
rnedia, user5 and
experts on social 5ecLJrity and child
stakeholders or
poverty may be challenged.
sudden
reputational risk
Other org3n15ations have moved
into the poverty and social security
fields. They are often better
resourced than we are.
Nevertheless we continue to use
our lirnited resource5 in a targeted
and strategic way to Maintain our
leadership role.
Law and guidance are constant
developillg and we operate in a
complex and fast-changing
environment.
organi5ational
governance or
regulatory failure
Recruitment and
retention of staff
Recruitment and retention of staff -
particularly senior and specialist
staff due to better-off competitors.
senior and
specialist staff
due to better-off
competitors
Failure to manage
shrinkage in
organisation site
when large
projects end
Growth in organisation has
Stimulated growth in income
generating and servicing teams.
Given our ambitions to Erow our
impact there is a risk that. as we

Child Poverty Action Group
IA Company Llmlted by Guarantee)
Report and Flnanclal Statements
Year Ended 31 March 2024
26
expand, we fail to successfully
downsize after delivery of large
projects.
OLJr objective to move toward5
digital provision and service
continues with investment from
funding and core where
appropriate.
Staff leave as Contracts end unless additional funding has
been found.
M3jor Icr systern5
failurÈ duè to
hardware or
software systems
crash, viial attack
or f3ilure to mèet
business
requirements
Our new ICT company, Taran, run our support contratt
and ICT i55LJe5 are now dealt with much faster than before.
Most ICT issue5 are now resolved within four hours of
being raised.
All staff now equipped for home working, with laptops.
cloud-hosted VPN and Office 365. Risks of access to VPN
and server problems now gone. There is no more use of
personal laptops.
Mobile device management IMDMI added to all mobiles
and laptops. protecting from data breaches when used at
home or out of office.
Getting Cyber E5sentia15 Plus certification ICE+l- the most
advanced level, suitable for organi5ations with remote
workers.
We have moved to offsite backup facilities and we now
have internal ICT support.
We know how to implement a plan to ensure minimal
disruption to business as usual with staff all capable of
working remotely.
Having implemented SharePoint in 2023 it reduces the
risk of h8rdw3re failure and VPN no longer needed.
Continual irnprovement5 to all platforms, including CMS.
Cpag.org.uk rebuild was completed in January 2024 with
Drupal 10 implernented..
Our Board Digital Committee monitors digital
developments.
Good working prattices and procedures and disciplinary
We are increasingly reliant on IT
systems and need to keep up, and
31%0 to keÈp our data and users.
dats 53fe.
Fèilure to stay
ahead of IT
developments
which optimise
use of CRM,
website and
online shop
Loss of reputation
due to industrial
action andlor
expensive
involvement in
employment
tribunal
The sector has experienced rnore
pay disputes and HR issues due to
lockdown and the cost of living
Comprehensive Staff Handbook in place.
Regular one-to-ones, team and staff meeting5 and positive
working relationship with staff members.
Focussing more attention on staff health and wellbeing
and support since Covid.
Continue to review policies and procedure5.
SMT receives help on policy development from our
employment lawyer and HR consultants.
We know how to implement è plan to ensure tninimal
disruption to business as usual with stsff all capable of
working rernotelv.
More online and digital resources that can meet need
remotely.
Regular risk assessments established during Cc>vid which
can be taken up again if necessary.
Staff and Trustees are fully and regularly informed of the
sitLJation.
Feedback which supported continuation of online training.
A Trother
The Senior managernent tea
pandernic, natural ISMTI and finance and re50urce5
or local disaster or committee IFRCI sub-committee of
energy outage
Trustees continue to assess the risk
where acces5 to
from external factor5 which rnight
office or home
arise and put ir) place mitigating
working is
action5 where necessary.
disrupted.

Child Poverty Action Group
IA Company Limlted by Guaranteel
Report and Nnanclal Statements
Year Ended 31 March 2024
27
Financial Review
CPAG incurred an operatin8 deficit of £95,42812023: 3 surplus of £376,034), in line with budgeted deficit for
various investments such as development of our website to improve accessibility and user experience, increasing
in our individual donors by investing in digital acquisition campaign and other campaign projects.
Total income for the year decreased by £517,083 to £5.240.64112023.. £5,757,724) compared to the previous
year. This decrease in income is within both donations and income from our charitable activities and this reflects
the cessation and commencement of new initiatives within our charitable activities and the cessation of a
Significant donation of £335,000 received annually over three years that ended in the previous financial year.
Donation income decreased by £384.043 to £881,80112023.. £1,265,884), this is mainly due to the cessation of
the £335,OtK). Legacy income increased by £57,004 to £81,36312023'. 24,3591
Our income performance is largely attributed to the continued financial support from our donors and funders in
the financial year which enabled us to maintain income at above £5million. We continue to receive financial
support from Dur principal funders with some of our trusts and foundation supporting us in the financial year with
core, unrestricted donations.
Income from charitable activities decreased by 6.25 per cent to £4,151,83312023= £4,428,858) due to cessation
and commencement of new initiatives within our funded activities. Principal grant funders for the charity during
the year, as for the previous year, were trusts and foundations and the Scottish government. The support of our
donors and funders continue to be fundamental to the success of our vital policy, rights, and advocacy work.
Interest rate rises increased our investment income to £103,41512023.. £37,833)
Total expenditure decreased by £45,371 in the year to £5,336,49712023: £5,381,868). Staff costs remain the
biggest single cost, comprising 65%12023.. 64%) of costs at £3.488,66212023.. £3,461,071) in total. This represents
an increase of £27,591. The increase is due to a cost-of-living rise as our average head count in the year reduced
by five to 7512023'.801.
Ninety-one per cent of our expenditure was on charitable activities. This means that for every £1 spent, 91p was
spent on our policy, research, communications, campaigns, advocacy and welfare rights activities.
Because of the deficit generated in the year, overall, charitable funds decreased to £4,837,06212023.. £4,932,490)
and are all held in unrestricted reserves at year-end. of which £3,308,275 have been designated by the Trustees.
Deslgnated funds
The operational fixed assets of £1,584,342 and net operating working capital of £1,148,532 are regarded as
designated funds, as they are not available for expenditure. In addition..
al Development fund of £401,368 has been designated to fund further identified strategic project5 to
increase the income of CPAG over the period of the strategy.
bl Impact fund of £170,000 has been designated to fund additional campaign projects during the period of
the strategy.
Tot31 project designated funds are therefore £571,368, as set out in note 13 to the accounts.

Child Poverty Action Group
IA Company Llmited by Guarantee)
Report and Flnanclal Ststements
Year Ended 31 March 2024
28
Income and Expenditure
Where Money Comes From
Year Ended 31 March 2024
£963,164118.4%1
£1,984,204
137.9%1
Voluntary Income inc Legacies
Grants
Other Charitable Activities
£2,293,273143.7%1
Where Money Goes
Year Ended 31 Marth 2024
£469,95318.8%1
Raising Funds
Charitable Activities
£4,866,544
191.2%)
Thank you to organisations and individuals who choose to support CPAG'S work through time and valuable skills,
campaigning, regular and one-off donations.
For every £1 of our expenditure in 2023124, 91p was spent on our charitable actlvities

Chlld Poverty Actlon Group
IA Company Llmitsd by Guarantee)
Report and Flnanclal Statements
Year Ended 31 March 2024
Reserves policy and going concern
The resen4es policy requires CPAG to hold sufficient free reserves to cover the largest decline in income, or
increase in unplanned costs, that could realistically occur over a year. This would allow CPAG sufficient capacity to
adjust its operations to the new financial 51tuation in an orderly manner and continue to achieve its mission.
Free reserves are defined in the policy to exclude the tangible fixed assets (such as offices and equipment) and
operating working capital Isuch as stock and trade debtors) necessary for CPAG to operate. They also exclude
restricted funds and other designated funds set aside for identified projects planned for the near future.
Adequacy of reserve5 and going concern
The Trustees have reviewed the level of free reserves at 31 March 2024 against the reserves policy.
They have assessed that the level of free reserves required is £1,500,000, 3nd that the free reserves held are
£1,532,821 after takin8 account of the designated funds. This means that the level of free reseNes at the 31
March 2024 exceeded the required level by a small amount £32,821. The trustees concluded that no further
action was required to maintain free reserves at a satlsfactory level, other than to ensure CPAG continues to set
budgets close to break-even, after takin8 into account the utilisation of the designated funds.
The Trustees are therefore satisfied that CPAG is a going concern, that is, that it will be able to continue its
operations for at least twelve months from the date of this report, and for the foreseeable future.
Investment policy
The Trustees have powers set out in the Memorandum and Articles of Association that allow them to invest
surplus funds after receiving advice from a financial expert and include the power to delegate the management of
investments to a financial expert. An investment of £1.622,929 was maintained in an interest-bearing notice
account as at year end.
The Trustee5 continue to strive to increase the charity's income and to use its resources to maximum effect in
combating child poverty, balancing the need to m3ximise the impart of our activities with the need to maintain
financial security.
Responsibilities of the Trustees
The Trustees, who are also the directors for the purposes of company law. are responsible for preparing the
Trustees, Report and the financial statements in accordance with applicable law and United Kin8dom Accounting
Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the Trustees/Direttors to prepare financial
statements for each financial year which give a true and fair view of the state of affairs of the charity and of the
incoming resources and application of resources of the charity for that period. In preparing these financial
statements, the Trustees are required to..
Select suitable accounting policies and then apply them consistently,.
ObseNe the methods and principles in the Charities SORP;

Chlld Poverty Action Group
IA Company Llmlted by Guarantee)
Report and Financial Statements
Year Ended 31 March 2024
30
Make judgements and estimates that are reasonable and prudent-
State whether applicable accounting standards have been followed, subject to any material departures
disclosed and explained in the financial statements,. and
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue in business.
The Trustees are responsible for keeping adequate accounting records which are sufficient to show and explain
the transartions and disclose with reasonable accurècy at any time the financial position of the charity and enable
them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee
Investment Iscotlandl Act 2005 and the Charities Accounts Iscotlandl Regulations 2006. They are 31so responsible
for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detettion
of fraud and other irregularities.
So far as each of the Direttorsnrustees is aware at the time the report is approved:
there is no relevant audit information of which the charitable company's auditors are unaware,. and
each Directornrustee ha5 taken all steps that they ought to have taken to make themselves aware of any
relevant audit information and to establish that the auditors are aware of this information.
Auditors
Haysmacintyre LLP were reappointed auditors at the annual general meeting on 7 December 2023 and have
indicated their willingness to continue in that capacity
The Trustees, Report, including the Strategic Report, was approved by the Trustees on 3 October 2024 and signed
on their behalf by
Jane Millar
Chair

Independent auditor's report to the members of Child Poverty Action Group
Year ended 31 March 2024
31
We have audited the financial statements of Child Poverty Attion Group for the year-ended 31 March 2024 which
comprise the Statement of Financial Activities, the Balance Sheet. the Cash Flow Statements and notes to the
financial statements, including 3 summary of significant accounting policie5. The financial reporting framework that
has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including
Financial Reportin8 Standard 102 The Financial Reporting Standard applicable in the UK and Republic of 5reland
Iunited Kingdom Gener311y Accepted Accounting Practice).
Opinion
In our opinion, the financial statements..
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its net
movement in funds, including the income and expenditure, for the year then ended,.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,.
and
have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities and
Trustee Investment Iscotlandl Act 200S and règulation 8 of the Charities Accounts Iscotlandl Regulations
2(X)6.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law.
Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the
financial statements section of our report. We are independent of the charity in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC'5 Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obtained is sufficient and appropriate to provide 3 basis for our opinion.
Conclusions relating to going concern
In 3uditing the financial statements, we have concluded that the trustees, use of the going concern basis of
accounting in the preparation of the financial statements IS appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the ch3rity's ability to continue as a going
concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevant sections of this report.
Other information
The trustees are responsible for the other information. The other information comprises the information included
in the Trustee5 Report. Our opinion on the financial statements does not cover the other information and, except
to the extent otherwise explicitly stated in our report, we do not expre55 any form of assurance conclusion thereon.

Independent auditorfs report to the members of Child Poverty Action Group
Year ended 31 March 2024
32
Other information Icontinuedl
In connection with our audit of the financial statements, our responsibility is to read the other information and, in
doing so, consider whether the other inform3tion is materially inconsistent with the financial statements or our
knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material
inconsistencies or apparent material misstatements, we are required to determine whether there is a material
misstatement in the financial statements or a material misstatement of the other information. If, based on the work
we have performed, we conclude that there is a material misstatement of this other information, we are required
to report that fact. We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the Trustees, Annual Report (which includes the Strategic Report and the Director5,
Report prepared for the purposes of company lawl for the financial year for which the financial statements
are prepared is consistent with the financial statements,. and
the strategic report and the directors, report included within the Trustees, Annual Report has been
prepared in accordance with applicable legal requirements.
Matters on which we are required lo report by exception
In the light of the knowledge and undèrstanding of the charitable company and its environment obtained in the
course of the audit, we have not identified material misstatements in the Trustees Report (which incorporates the
directors, report prepared for the purpose of company lawl.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the
Charity Accounts (Scotlandl Regulations las amended) require us to report to you if, in our opinion..
adequate accounting records have not been kept by the charitable company; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees, remuneration specified by law are not made,. or
we have not received all the information and explanations we require for our auditor.
Responsibilities of trustees for the financial statements
As explained more fully in the trustees, responsibilities statement set out on pages 29-30, the trustees Iwho are also
the directors of the charitable company for the purposes of company lawl are responsible for the preparation of
the financial statements and for being satisfied that they give a true and fair view, and for such internal control as
the trustees determine is necessary to enable the preparation of financial statements that are free f rom material
misstatement, whether due to f raud or error.
Responsibilities of trustees for the financial statements Icontinuedl
In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern
basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or
have no realistic alternative but to do so.

Independent auditorfs report to the members of Child Poverty Action Group
Year ended 31 March 2024
33
Auditorfs responsibilities for the audit of the financial statements
Our objectives are to obtain reason3ble assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit condutted in accordance with
ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and
are considered material if, individually or in the aggregate, they could reasonably be expected to influence the
economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedure5 in
line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including
fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Based on our understanding of the charitable company and the environment in which it operates, we identified that
the principal risks of non-compliance with laws and regulations related to registered charities, and we considered
the extent to which nOn-compl￿anCe might have a material effect on the financial statements. We also considered
those laws and regulations that have a direct impart on the preparation of the financial statements such as the
Companies Act 2006 and the Charities Att 2011, and other factors such as income tax and sales tax.
We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements
(including the risk of override of controls) and determined that the principal risks were related to areas of estimation
uncertainty and to manual accounting journals. Audit procedures performed by the engagement team included..
Inspecting correspondence with regulators and tax authorities,.
Discussions with management including consideration of known or suspetted instances of non-compliance
with laws and regulation and fraud,.
Evaluating management'5 controls designed to prevent and detect irregularities,.
Identifying and testing manual journals, in particularly any unusual items- and
Challenging assumptions and judgements made by management in their critical accounting estimates.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those
leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases
the more that compliance with a law or regulation is removed from the events and transactions reflected in the
financial statements, as we will be less likely to become aware of inst3nces of non-compliance. The risk is also
greater re8ardin8 irregularities occurring due to fraud rather than error, as fraud involves intentional concealment,
forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial
Reporting Council's webslte at: www.frc.or
auditorsres
onsibilities. This description forms part of our auditor's
report.

Independent auditor's report to the members of Child Poverty Action Group
Year ended 31 March 2024
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16
of the Companies Act 2006, section 44llllcl of the Charities and Trustee Investment IScot13ndl Act 2005 and
regulation 10 of the Charities Accounts (Scotlandl Regulations 2006. Our audit work has been undertaken so that
we might state to the charitable company's members those matters we are required to state to them in an Auditor's
report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility
to anyone other than the charitable company and the charitable company's members, as a body, for our audit work,
for this report, or for the opinions we have formed.
Lee Stokes (Senior Statutory Auditor)
For and on behalf of Haysmacintyre LLP. statutory Auditors
10 Queen Street Place
London, EC4R IAG
1611012024

Child Poverty Action Group
IA Cornpany Limlted by Guarantee)
Report and Financial Statements
Year Ended 31 March 2024
35
Statement of financial activities- current year
(incorporating an income and expenditure account)
Year ended 31 March 2024
Unrestricted
Restrtcted
2024
Notes
Income from:
Donations
Legacies
Activities for generating fund5
Rent and room hire
881,801
81,363
881,801
81,363
Charitable activities..
Publications
Welfare rights and test cases
Training
Membershlp
Information, research and carnpaigning
1,133,449
99.648
545,499
76,584
3.380
52,249
1.032,441
287,304
1.185,698
1,132,089
832,803
76,584
924,659
921,279
Investments
Other
103.415
22,229
103,415
22.229
Total
2.947,368
2,293,273
5.240,641
Expenditure on:
Raising funds
Charitable activities..
Publications
Welfare rights and test cases
Training
Membership
Information, research and campaignin8
469,953
469.953
976,440
238,212
461,024
45,341
852,254
52,249
1,032.441
287,304
1,028,689
1,270,653
748.328
45,341
1,773,533
921,279
Totsl
3.043.224
2.293,273
5,336,497
Net incomellexpenditurel before
Investment gains
Gr05S transfers between funds
195,8561
195,8561
Net Income/lexpendlturel
Unre8li5ed investment gair)s
195,8561
428
195,8561
428
Net movement In funds
195,4281
4,932,490
195,4281
4.932,490
Totsl funds brought fon￿ard
Totsl funds carried fornard
4,837,062
4,837,062

Chlld PovertyActlon Group
IA Company Llmlted by GuaTantsel
Report and Flnanclal Statements
Year Ended 31 March 2024
36
Statement of financial activities- prior year
lincorporating an income and expenditure account)
Year ended 31 March 2023
Unrestricted
Restrlrted
2023
Notes
Income from:
Donations
Legacies
Activities for generating funds
Rent and room hire
1,265,844
24.359
1,265,844
24.359
830
830
Charitable activities..
Publications
Welfare lights and test cases
Training
Membership
Information. research and eampaiening
1.033.061
109,977
444,207
68,325
7.161
73.212
1,040,809
274,680
1,106,273
1,150,786
718.887
68,325
1,384.587
1.377.426
Investments
Other
37,833
37,833
Total
2,991,597
2,766.127
5.757.724
Expendlture on:
Raising funds
Charitable activities..
PLJblications
Welf3re right5 and test case5
Training
Membership
Information, research and campaigning
323,277
323.277
968,573
232,572
373,653
37,926
677,738
73,212
1,040,809
276,682
1,041,785
1,273,381
650,335
37,926
2,055,164
1.377,426
Totsl
2,613,739
2,768,129
5,381,868
Net Incomellexpendlturel before
investment 8ains
Gross transfers between funds
377,858
12,CQ21
375,856
Net incomellexpenditurel
Unrealised investment 83ins
377,858
178
12,0021
375,856
178
Net movement In funds
Total funds brought forward
378,036
4.554,454
12,0021
2.002
376,034
4,556,456
Total funds carrled forward
4.932.490
4,932,490

Child Poverty Action Group
IA Company Limited by Guarantee)
Report and Flnanclal Statements
Year Ended 31 March 2024
37
Balance Sheet as at 31 March 2024
2024
2023
Notes
FIXED ASSETS
Tangible fixed assets
Investments
1,584,342
1,624.860
1,571,400
1,555.740
3,209.202
3,127.140
CURRENT ASSErs
Stock
Debtors
Cash and short-tèrm deposits
io
li
183,834
1,152,446
2,247,863
84,277
1,024,127
2.563,644
3,584,143
3,672,048
CREDttORS.. amounts falling due
within one year
12
11.956,2831
11,866,698)
NET CURRENT ASSETS
1,627,860
1,805,350
TOTAL ASSE[5 LESS CURRENT
LIABILITIES
4,837,062
4,932.490
NET ASSErs
13
4,837.062
4,932.490
FUNDS
Re5tritted funds
Unrestricted funds..
Designated funds
General funds
3,304,241
1,532,821
3,308,275
1,624,215
TOTAL CHARttY FUNDS
14
4,837.062
4,932,490
The financial statements were approved and authorised for issue by the Trustees on 3 October 2024 and were
signed below on its behalf by..
A11fv(IGJ
Jane Millar
Chair
Mark Cooke
Treasurer

Child Poverty Action Group
IA Company Limited by Guarantee)
Report and Flnanclal Ststements
Year Ended 31 March 2024
Cash flow statement
Year ended 31 March 2024
2024
2023
Ca5hflows from operating activities
Net ea5h provided by operating activitie5 (see note below)
1249,0861
281,403
Cash flows from Investlng actfvltles
lllvestment incorne received
103,415
1101,4181
168.6921
166,6951
37,833
15,0301
127,3511
5,452
Purchase of property, plant and equipment
Purchase of investments
Net cash Iu5ed inl/provided by investing activities
Change in cash and cash equivalents in the year
1315,7811
286.855
Cash and cash equivalents at the start of the year
2.563.644
2,276,789
Cash andcash equivalentsat theendof theyear
2.247.863
2,563,644
Note.. reconciliation ofnetwendlture to netca5h usedbyoperatingactiwbes
Net income/lexpenditurel for the year
Adjustments for..
Depreciation
Investment Igainsllosses
Investment income
195.4281
376,034
88,476
14281
1103,4151
87,545
11781
137.8331
Ilncreasel/dÈcrease in stock
lincreasel/decrease in debtor5
Increase/ldecreasel in creditors
Net cash provided by operatin8 actfvitles
199,5571
1128,3191
89,585
1249,0861
7.407
57,458
1209,0301
281.403
No recontiliation of net debt is provided as the charitable company has no borrowings and hence no net debt.

Child Poverty Action Group
IA Company Umlted by Guarantee)
Report and Financial Statements
Year Ended 31 March 2024
39
Notes to the financial statements
Accounting policies
The principal accounting policies adopted, judgements and key of estimation for uncertainty in the preparation of
the financial statement are as follows..
Basis of preparation
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 accordancè with the
financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 Isecond edition, 20191
(Charities SORP IFRS 10211, and the Companies Act 2006.
CPAG meets the definition of a public benefit entity under FR5102. Assets and liabilitie5 are initially recognised at
historical cost or transaction value unless otherwise stated in the relevant accounting notelsl.
Going concern
The accounts are prepared on a going concern basis. Having considered the forecast income, expenditure and
cash flow of the charity and the financing available, the Trustees are satisfied that this basis is appropriate and
that there is no material uncertainty in connection with the charitable company's ability to continue to operate for
the foreseeable future and a minimum period of twelve months from the approval of the accounts.
Donations
Donations are received by way of donation5 and gifts and are included in full in the Statement of Financial
Activities ISOFAI when receivable.
LeEacie5
Legacies are accounted for on a receivable basis. Legacies notified but not received are included in the financial
statements if it is probable that they will be received and the value can be quantified.
Grants
Grants are credited to the statement of financial activities when received or receivable whichever is earlier. Where
unconditional entitlement to grants receivable is dependent upon fulfilment of conditions within the charity's
control, income are recognised when there is sufficient evidence that conditions will be met. Where there is
uncertainty as to whether the charity can meet such conditions the incoming resource is deferred.
Earned income
Income generated from the supply of goods or services is included in the statement of financial activities in the
period in which the supply is made, net of VAT where applicable.
Restricted funds
Restricted funds are to be used for specific purposes aslaid down by the donor. Expenditure which meets these
criteria is charged to the fund.
Unrestricted funds
Unrestricted funds are donations and other income received or generated for the charitable purposes.

Child Poverty Actlon Group
IA Company Llmlted by Guarantsel
Report and Flnanclal Ststements
Year Ended 31 March 2024
DeSlBnated funds
Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.
Expenditure for raising funds
Expenditure for raisinE funds relates to the costs incurred by the charitable company in inducing third parties to
make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose.
Where information about the aims. objectives and projects of the charity is provided to potential beneficiaries,
the costs associated with this publicity are allocated to charitable expenditure.
Where such information about the aims, objertives and projects of the charity is also provided to potential
donors, activity costs are apportioned between fundraising and charitable activities on a proportional basis.
Expenditure
Expenditure is recognised in the period in which it is incurred. Expenditure includes attributable VAT which cannot
be recovered.
Expencliture is allocated to the particular activity where the cost relates dirertly to that artivity. The cost of overall
direction and administration of each activity, comprising the salary and overhead costs of the central function, is
apportioned on the basis of staff time.
Support costs
Support costs are re-allocated to each of the activities on the basis of estimated staff time attributable to each
activity. This has resulted in the following percentage allocations..
2024
11%
28%
18%
2023
io%
29%
18%
Publications
Welfare rights and test cases
Training
Membership
Information, research and campaigning
Fundraising and publicity
Governance
37%
5%
37%
1%
Governance costs are the costs associated with the governance arrangements of the charity. These costs are
associated with constitutional and statutory requirements and include any costs associated with the strategic
management of the charity s activities.
Depreciation
Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value
over its expected useful life. The depreciation rates in use are 2s follows..
For assets brought forward from 2019-20 and earlier years..
Leasehold buildings
So years
Fixtures, furniture and equipment
10 years
Office machines, CRM and website
5 years
Computers including software
4 years

Chlld Povety Actlon Group
IA Company Umlted by Guarantee)
Report and Financial Statements
Year Ended 31 March 2024
41
For new additions from 2020-21 following the change in the fixed asset policy, assets costing more than
£1,000 are capitalised and the depreciation period revised as follows-
Leasehold buildings
50 years
Fixtures, furniture and equipment
5 years
CRM and website
5 years
Computers including other software 3 years
Investments
Investments have been stated at market value at the date of the Balance Sheet. The gains and losses of each
period are taken to the statement of financial activities.
Short term deposits
Short-term deposlts are defined a5 cash balances which cannot be withdrawn within 24 hours without notice and
without penalty.
Stock5
Stocks are stated at the lower of cost and net realisable value. In general, cost is determined on a first in first out
basis and includes transport and handling costs. Net realisable value is the price at which stocks can be sold in the
normal course of business after allowing for the costs of realisation. Provision is made where necessary for
obsolete, slow moving and defective stocks. Stock also include work in progress to produce our publication.
Pension costs
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from
those of the charity in an independently administered fund. The pension cost charge represents contributions
payable under the scheme by the charity to the fund. The charity has no liability under the scheme other than for
the payment of those contributions.
Rentals under operating lease5
Rentals payable under operating leases, where substantially all the risks and rewards of ownership remain with
the lessor, are charged to the Statement of Financial Activities on 3 straight line basis over the minimum lease
term.
Critical judgements and estimation uncertainty
The principal area of judgement and estimation uncertainty relates to the determination of provisions against bad
and doubtful debts.
Voluntary income
Current year
Prior year
Un￿striCted Restricted
2024
Unrestrirted Restricted
2023
Donations
Legacies
881,801
81,363
881,801
81,363
Donations
Legacies
1,265,844
24,359
1,265,844
24,359
963,164
963,164
1,290,203
1,290,203

Child Poverty Action Group
IA Company Limited by Guarantee)
Report and Flnanclal Statements
Year Ended 31 March 2024
42
Net incomellexpenditurel
2024
2023
This is stated after charging..
Depreciation
Operating lease rentals..
Property
Equipment
Auditors, remuneration..
Audit fee
88,476
87,545
33,466
9.756
7,618
16.716
20,300
18,400
Trustees, remuneration..
Costs paid for Tru5teÈs
Trustees, reimbursed expenses
554
121
Trustees, reimbursed expenses of £55412023.. £1211 represents the reimbursement of travel and subsistence
costs of 3 Trustees12023.. 1 Trustee) relating to attendance at meetings of the Trustees and other committees.
During the year, Trustees made donations to the charity totalling £1,09012023.. £1,362).
Expenditure
Current year
Support Costs
Direct Costs
2024
Costs of generating funds
Raising funds
Charitable actlvltles
Publications
Welfare rights
Training
Membership
Information, research and campaigning
Total expendlture
81,318
388,635
469,953
172.755
358,405
196,173
5,183
538,438
855,934
912,248
552,155
40,158
1,235,095
1.028,689
1,270,653
748,328
45.341
1,773,533
1,352,272
3.984,225
5,336.497

Child Poverty Action Group
IA Company Llmlted by Guarantee)
Report and Flnanclal Ststsments
Year Eniled 31 March 2024
43
Prior year
Support Costs
Direct Costs
2023
Costs of generating funds
Raising funds
Charitable activities
Publications
Welfare rights
TraininE
Membership
Inform3tion, research and campaigning
Total expendlture
69,456
253,821
323,277
127,615
323,316
165,156
4,439
457,830
914,170
950,065
485,179
33,487
1,597,334
1.041.785
1,273,381
650.335
37.926
2,055,164
1,147,812
4,234,056
5.381.868
staff costs and emoluments
2024
2023
Salaries and wages
Social security costs
Pension contributions
Redundancy costs
2,974,554
313,285
168,165
24,258
3,480.262
2,967,170
309,763
164,273
16,897
3,458,103
Agency staff costs
Total staff costs
8,400
2,968
3,488,662
3,461,071
The number of employees who earned £60,000 or more (including benefits in kindl during the year was as follows..
2024 2023
£90,001- £100,000
£80,001- £90,000
£70.001- £80,000
£60,001- £70,000
The pay of senior staff is reviewed annually and increased with the same cost of living inflatlDn figure as for all
staff. The charity uses a pay scale devised for CPAG after benchmarking against median salaries in the sector. The
key management personnel of the charity comprise the Chief Executive Officer, Director of Finance 2nd
Resources, Director of Business, Director of CPAG in Scotland and Director of Policy, Rights and Advocacy. The
total employee benefits of the key management personnel of the charity were £413,76712023.. £404,064).
The average weekly headcount during the year was 7512023.. 801 and the average weekly number of employees
Ifull-time equivalentl during the year was as follows:

Child Pove¥ty Action Group
IA Company Llmited by Guarantee)
Report and Financlal Statements
Year Ended 31 March 2024
2024
Number
19
16
2023
Number
18
23
Welfare ri8hts and test cases
Information, research and campaigning
Fundraising and publicity
Training
Membership
Publications
Governance
Support activities
li
io
65
69
Taxation
The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable
purposes.
Training
Net training income will continue to be ring-fenced 3nd only used to continue or enhance the charity's
educational supplies.
Tangible fixed a55ets
Fixtures.
furnitu￿ &
equipment
Leasehold
buildings
Computers &
software
Total
Cost
At 0110412023
Additions in year
At 31 March 2024
1,766,146
110,889
2,786
113,675
382,921
98,632
481,553
2,259,956
101,418
2,361,374
1,766,146
Depreclation
At 01/04/2023
Charge for 2023/24
At 31 March 2024
286,798
35,537
322,335
85,507
10,501
96,008
316,251
42,438
358,689
688,556
88,476
777,032
Net Book Value
At 31 March 2024
At 31 March 2023
1,443.811
1,479,348
17,667
25,382
122,864
66,670
1,584,342
1,571,400

Chlld Povety Actlon Group
IA Company Llmlted by Guarantee)
Report and Financlal Ststements
Year Ended 31 March 2024
45
Investments
2024
2023
Market value at the start of the year
Amount deposited in the year
Unrealised gain
1,555,740
68,692
428
1,528,211
27.351
178
Market value at the end of the year
1,624,860
1,555.740
Historic cost at year end
1,626,792
1,557,243
Investments comprise..
Close Brothers Group PIC
Shares listed on the LSE
Investment in trading subsidiary
1,622,929
1,929
1,554,237
1,501
1,624,860
1,555.740
The deposit of £1,622,929 in Notice accounts is managed by Close Brothers Group Plc. Trading subsidiary is CPAG
Ltd and LSE stands for the London Stock Exchange. The shares represent 500 ordinary shares held in Banco
Santander Hispano Central.
10. Stock
2024
2023
Work In progress
Publications for resale
171.936
11,898
79,701
4,576
183,834
84,277
11. Debtors
2024
2023
Trade debtors
Other debtor5
Prepayments
Accrued income
906,203
17,263
102,181
126,799
662,950
59,259
109,290
192,628
1,152,446
1,024,127

Child Poverty Action Group
IA Company Llmited by Guarantee)
Report and Flnandal Statements
Year Ended 31 March 2024
12. Creditors.. amounts falling due within one year
2024
2023
Trade creditors
Taxation and social security
Other creditors
Accruals and deferred income
187,749
82.170
227,314
1,459,050
207,275
80.982
254,803
1,323,638
1,956,283
1,866,698
13. Analysis of net assets
Between funds- current
Designated
Restricted Fixed assets Working
Capital
Other
General
Total
Tangible fixed assets
Fixed asset investments
Net current assets
1,584,342
1,584,342
1,624,860
1,624,860
1,148,532 11,053,493) 1,532,821 1,627,860
Net assets at the end of the
year 2024
1,584,342 1,148,532
571,367 1,S32,821 4,837,062
Between funds- prior
Designated
Working
Capltal
Restritted Fixed assets
Other
General
Total
Tangible fixed assets
Fixed asset investments
Net current assets
1,571,400
1,571,400
1,555,740
1,555,740
901,129 1719,9941 1,624,215 1,805,350
Net assets at the end of the
year 2023
1,571,400
901,129 835,746 1,624,215 4,932.490

Child Poverty Action Group
IA Company Limlted by Guarantee)
Report and Flnanclal Ststements
Year Ended 31 March 2024
47
14. Movement in funds
Current year
Atstsrt of
the year
Income & Expenditure
Investment & unreallsed
8alns
10s5es
At end ofthe
year
Transfe
Restricted funds
Scottigh GovernmÈnt- second tier welfaie
right5 service
Trussell Trust- food bank income
maximi5ation service
The Legal Education Foulldation-Access to
Justice in Social Security
Scottish Government- Cost of the School
Day Project
Barclays Bank- Your Work YoLJr Way
Scottish Governrnent through a CYPFEIF and
ALEC Fund grar)t for the Early Warning
System
Grant for the Welfare Rights Advice Service
Grant for brighter futures in education work
Trust for London
National Lottery Community Fund and the
Waterloo Foundation- Cost of the School
Day Wales
abrdn Financial Fairness Trust
City Bridge Trust
The Robertson Trust
The Legall Education Foundation-
Strengthening social security
University of York- Changing Realities
The Clothworkers Foundation
Expandin6 Free School Me31s in England
Tru5sell Trust- income maximisation and
cash first support package in Scotland
Cost of the School Day project in England
Digital Freedom Fund
National Lottery Community Fund- Young
Leader5 projert
Deborah and Laurence Harrls
Voluntary Action Orkney and the Trus5ell
Trust
The Big Give ChaTnpion5 for Children 2023 bv
The Childhood Trust
Expert welfare rights advice service
Fusion 21 Foundation
Oxfam- State of the Nation5 Project
Oxtam- End Child Poverty in Scotland
University of York- benefit changes and
larger families
732,000
1732,OCOI
186.935
1186,9351
183,841
1183,8411
152,478
1152.4781
139,662
1139.6621
139,650
1139,6501
116,592
91,921
70,020
1116,5921
191,9211
170,0201
67,943
167,9431
66,462
58,050
35,529
166,4621
158,0501
135,5291
124,2891
122.7661
120.3001
120.ffl01
24,289
22,766
20,300
20.mo
19,500
119,5001
16,702
15.595
116,7021
115,5951
15,381
115,3811
115,OWI
114,5431
15,0
14,543
12.032
112,0321
10.655
10,002
10,000
5,000
110.6551
110.0021
iio,0001
15,0001
15,3761
5,376

Child Poverty Action Group
IA Company Llmited by Guarantee)
Report and Financlal Statements
Year Ended 31 March 2024
At start of
theyear
Income & Expenditure
investment & unrealised
gains
Transfe
At end of the
year
University of York research developrnent
funding award- Changing Realities
TUUT Charitable Trust
Other @rants
Action for Children
Oxfam- Inequalitie5 Amplified project
The Legal Education Foundation-justitè
First Fellow
4,996
14,9961
13,4131
13,0501
3,413
3,050
1,800
1,000
li.omi
17911
791
Total restricted funds
2,293,273
12,293,273)
Desi
nated
Tangible fixed assets
Operational Working Capital
Development fund
Investment fund
Fundraising investment
Impact Fund
Total designated fund5
General funds
1,571,400
1,129
s￿,000
55,746
iio,000
170,000
3,308,275
1,624,215
188.4761
101.418
247,403
198,6331
1.584,342
1,148,532
401,367
155,7461
Iiio,cooi
170,000
3,304,241
1,532.821
1254.2221
12,789,tK>21
250,188
1250,1881
2,947,796
Total unrestritted funds
4,932.490
2,947,796
13.043,2241
4,837,062
Totsl funds
4.932,490
5,24L069
15336,4971
4,837,062

Chlld Poverty Action Group
IA Company Llmited by Guarantee)
Report and Financial Statements
Year Ended 31 March 2024
49
PriDr year
At 5tsrt of
the year
Incorne & Expenditure
investment & unrealised
gain5
losses
At end of the
year
Tra[￿le[S
Restrirted fund5
Scottish Government-second tier welfare
rights service
National Lottery Community Fund- UK Cost
of the School Day project
Barclays- Your Work Your Way
The Legal Education Foundation- Access to
justice in Social Security
Scottish Government through a CYPFEIF and
ALEC Fund grant
Scottish Government- Cost of the School
Day Project
Trussell Trust- Food Bank Income
Maximisation Service
Grant for the Welfare Rights Advice Service
and Universal Credit Advice project
City Bridge Trust- Universal Credit London
advice project continuation
Trust for London- London Calling
Cornic Relief- Universal Credit Project
Pears Foundation for UK Cost of the School
Day Project
TUUT Charitable Trust
Donations to BBC Radio 4 appeal and other
donations for UK Cost of the School Day
project
Grants and donations for the Advice Line and
other work in Scotland
Fusion21 Foundation, Northwick Trust, and
Riverside for Mental Health and Benefits
Handbook
brdn Financial Fairness Trust for the project
on identifying difficulties claifflant5 face
when migrated onto Universal Credit
Grant and donations for removing the
financial barriers to children's education
after Covid-19
Barclays- Survivors Welfare Advice Projert
Digital Freedom Fund Acce55 to justice in
the face of digitalisation of means tested
welfare benefits in the UK
Royal Borough of Greenwich contribution to
the UK Cost of School Day project in London
Oeborah and Laurence Harri5 to support
leg31 test Case work
732,(
1732,0001
439,026
1439,0261
1400,2471
1230,6871
400,247
230,687
139,650
1139,6501
123,421
1123,4211
107,950
1107.9501
95,217
195,2171
78,328
178.3281
146,4071
137.4471
46,407
37.447
37,375
137,3751
137,2861
37,286
36,281
136,2811
36.225
136,2251
29.998
129,9981
20,274
120,2741
18,334
118.3341
17.997
117,9971
13,842
113,8421
13,333
113,3331
12,500
112,5001

Child Poverty Action Group
IA Company Llmited by Guarantsel
Report and Flnanclal Statements
Year Ended 31 March 2024
50
At start of
the year
Income & Wèndituie
Investment & unrealised
galns
losses
Tran5fer5
At end ofthe
year
University of York- Changir)g Realities
project
abrdn Financial Fairness Trust- ending the
need for foodbank5 project
University of York- Covid Realities project
Therium Access Limited- continuation
funding towards solicitor
Coventry City Council contribution to UK Cost
of the School Day project in Coventrv
Charities Advisory Trust Good Gifts
Catalogue- catch up education
University of York- benefit changes and
larger families
Orbit Group contribution to UK Cost of the
School Day project in Coventry
Strategit Legal Fund
Newcastle University- childhood poverty in
the North East
Trussell Trust- ending the need for
foodbanks.- income maximisation and cash
first project in Scotland
Other grants
10,032
110,0321
8.688
18.6881
17,8721
17,3831
7,872
7,383
4,5CXJ
14,5(K)I
4,5
14,5001
4,376
14,3761
4,375
14,3751
3,276
13,2761
2,225
12,2251
2,075
12,0751
2,￿2
3,iJ)O
15.0021
Total restrlctsd funds
2,￿2
2,766,127 12,768.1291
Des1
nated
Tangible fixed èssets
Capital and infrastructure reserve
Operational Working Capital
Development fund
Redundancy/leave
Investment fund
Catllpaign fund
Cost of living reserve
Fundraising investment
Impact Fund
Total designated funds
General funds
1,653,916
100,000
1.166,770
loo.000
85.000
259,543
50,000
67,000
iOO,O(M)
187,5461
5,030
1100.0001
1265,6411
400.000
185,0001
184,0341
1.571,4
901,129
500,Q
1119,7631
150,OWI
55,746
167.0001
10.000
170,000
116,6451
16,645
iio,000
170,000
3,308,275
1,624,215
3,582,229
972,225
1257.3091
12.356,2521
2.991,597
Total unrestricted funds
4,554,454
2,991,597 12,613,561>
4,932,490
Total funds
4,556,456
5,757,724
15,38L6901
4,932,490

Child Poverty Action Group
IA Company Llmited by Guarantee)
Report and Flnanclal Ststements
Year Ended 31 March 2024
51
Purposes of Restricted Funds
Scottish Government- second tier
welfare rights service
The grant SLJpports CPAG'S second-tier advice, information and training service,
ensuring frontline agencies provide accurate, high quality and effective zdvice
and information on UK and Scottish Social Security benefits for people both in
and out of work.
Trussell Trust- food bank income
maximisation service
Second of a two-year grant to support Trussell Trusvs income maximisation
service at food banks through a second-tier welfare rights advice servite to
benefits advisers funded by the Trussell Trust, helping to ensure individuals can
access their full beriefit entitlement.
The Lègal Education Foundation-
access to justice in social Security
Scottish Government- Cost of the
School Day project
Final year of a 28-month project increasing access to justice for families on a
low-income accessing welfare benefits.
Second of a four-year grant, as a national programme within the Scottish
Attainment Challenge, towards salary and support costg of the project rnanager,
information officer and participation worker. and project Costs. The project
provides more strategic leadership and SLJpport to more schools and local
authoritie5 on tackling cost barriers and maximising incomes,. ensures policy and
practice is ir)formed by children and families on a low income, and children
increasingly lead on the Cost of the School D3y.
Barclays Bank- Your Work Your
Wav
Fourth of a four-year grant for an innovative work support programme for
potential second earners from low-income families. helping them overcorne
barriers to get into work and progre5S.
Scottish Government through a
CYPFEIF and ALEC Fund grant
The Early Warning Systern collects and analyses evidence about the impact of
changes ir) social security on children, their families and the comtnunities that
support them in Scotland.
Grant for the welfare right5 advice
service and Universal Credit advice
project
Grant to CPAG'S UK-wide benefits advice and specialist Universal Credit advice
services, free to any frontline worker. volunteer or adviser helpin8 people on low
income.
Grant for brighter futures in
edutation work
Grant for removing the financial bairier5 to children'5 education and Cost of the
School Day work.
Trust for London
Grant lor our London Calling projett which ended in December 2023. centrÈd
around our London family panel.
First of a two-year Erant from the National Lottery Community Fund and c(F
funding from the Waterloo Foundation for one year towards our schools
practitioner, for our young people take over the Cost of the School Day.. Every
Voice Heard project. The project help5 schoo15 and local authorities to identify
and overcome cost barriers to education, 50 that all pupils can have the same
sthool experience.
National Lottery Community Fund
ar)d the Waterloo Foundation Cost
of the School Day Wale5
abrdn Financial Fairness Trust
Third of a three-year continuation grant for 3 London Universal Credit Welfare
Rights Worker and associated project cost5.
The Robertson Trust
First of a two-year grant for a project to strengthen soclal security in Scotland.
The project will make policy recommendations that provide greater financial
security and stèbility for familie5 currently on the edge5 of Scottish social
Security entitlernent or who ale excluded altogether.
First of a three-year grant strengthenine social security by evidencing pioblems
and strengthening the sector with early legal challenges.
The Legal Education Foundation-
strengthening Social security

Chlld Poveity Actlon Group
IA Company Llmlted by Guarantee)
Report and Financlal Ststernents
Year Ended 31 March 2024
52
University of York- Changing
A collaborative project betweeri parents and carer5, researchers at the
University of York, and CPAG, to document life on a low income and push for
change.
The Clothworkers Foundation
Grant for free digital acce55 and updates to the Fuel Rights Handbook
Grant from Hogan Lovells International LLP and Law for Change for a research
project on free school meals in England.
Expanding Free School Mea15 in
England
Trussell Trust- intome
maximi5ation and cash first 5LJPPOrt
package in Scotland
second tier 5UPPOrt for Tru5sell Trust funded advisers. training and information
for food bank staff and volunteers
Cost of the School Day project in
England
Co-funding from the TUUT Charitable Trust and first year tsf a two-year grant
from the National Education Union towards our edueation polity work in
England and breaking down financial barriers in schools.
Digital Freedom Fund
Project on acce5S to justice in the face of digitalisation of means tested welfare
benefits in the UK.
National Lottery Community Fund -
Young Leaders project
A three-year grant that aims to ensure.. lil children and young people in low-
income households have a say, and are heard, on what matters to thern when it
comes to poverty and the school day in London. and lill the experiences and
outetsmes of young people growing up in poverty are placed at the heart of
decision rnaking in education.
Towards our legal test case work.
Deborah and Laurence Harris
University of York- benefit changes
and larger familie5
Project on how benefit change5 affect larger families.
Voluntary Action Orkney and the
Trussell Trust
Increasing access to Scottish Welfare Fund grants.
The Big Give Champions for
Children 2023 by The Childhood
TrLJSt
Big Give campaign including match funding from The Childhood Trust towards
ensuring young Loridoner5 have a say, and are heard, on what matters to them
when it come5 to poverty and the school day,
Grants for our expert welfare ri@hts advice Service.
Expert welfare rights advice service
Fusion 21 Foundation
Grant for free digital access and updates to the Mentsl Health and Benefits
Handbook
OxFam State of the Nations project
Grant toward5 research and a report on child poverty in the different countries
within the UK.
Oxfam- End Child Poverty in
Scotland
A project for End Child Poverty member5 in Scotland to developing a policy
platform.
University of York- benefit changes
and larger families
Project on how benefit changes affect larger familiÈs.
University of York research
development funding award
Changing Realities
Grant towards a micro campaign with Changing Realitie%15ee above for details
on Changing Realities).
TUUT Charitable Trust
Funding a parliarnentary assistant.
Other grants and donations
Other grants towards CPAG'S work in Scotland.

Chlld Poverty Action Group
IA Company Limited by Guaranteel
Report and Flnanclal Ststements
Year Ended 31 March 2024
53
Actlon for Children
For training for Action for Children Glasgow Family Support.
Project highlighting the need to address the wider racial and gender inequalities
that drive child poverty.
Oxfam- Inequalities Amplified
project
The Legal Education Foundation-
Justice First Fellow
Two year grant to host a Justice First Fellow.
Purposes of Designated Funds
Tangible fixed assets reserves
Reserve relates to the net book value of tangible fixed assets at the end of the
financial year.
Operational Wc)rking Capital
reserve
Reserve relate5 to net value of debtors. stock. and trade creditors at the end of
the financial year.
Development fund res@rve
Reserve to fund further identified strategic projects to increase the income of
CPAS over the next three years.
lrnpact fund
Reserve designated to fund additional campaign projects over the next three
year5.
15. Operating lease commitments
The charity had total commitments at the year-end under operating leases as follows:
Pro
2024
merit
2023
2024
2023
Within l year
1-5years
42,412
127,235
21,206
169,646
8,918
24,607
7,200
28.800
169.647
190.852
33.525
36.000
The property lease is for the office of CPAG in Scotland.
16. Related party transactions
Other than the transactions with Trustees disclosed in note 3 and the remuneration of the key management
personnel disclosed in note 5, there are no related party transactions requiring disclosure in these accounts.