Family Routes
IA company limlted by guarantse. not having a sharn ¢apltal}
Annual Report and Audited Financial Statements
for the financial year ended 31 March 2023
Registratlon number: N1024153
*JC8YQD9M*
1310912023
COMPANIES HOUSE
JNI
#134

Family Routes
IA company Ilmlied by guarantee, not havlng a shave capltall
CONTENTS
Page
Reference and Administralive Informalion
Trustees, Annual Report
Independenl Auditorfs Report
11
Statement of Financial Aclivities
12
Statement of Financial Position
13
Staiemeni of Cash Flows
14
Notes lo the Financial Stalemenls
15-24

Family Routes
IA Company Ilrnlted by guar•nlee, nol havlng • shar• capltal)
REFERENCE AND ADMINISTRATIVE INFORMATION
Trustees
Joseph Copeland
Marian Hal
Gail Cla￿e (Appoinled 12 December 2022)
Rachel Johnslon IAppoinled 12 December 2022)
Elizabeth Shaw
Gillian Williamson
Artlyjr Canning (Resigned 24 October 2022)
Charlty Number In Northern lrnland
101826
Reglstered Offlce and Prln¢lpal Address
Uni12
18 Hefon Road
B61fasi
Counly Anlrim
BT3 9LE
Norlhem Iieland
Audilors
Malone Accounling Lld
Chartered Arxounlants
12 Causeway Road
Newcastle
County Down
BT33 OOL
Nonhem Ireland
Bankern
AIB
Unlver8ity Road
Belfast
County Anlrim
BT71ND
Northem Ireland
Solicitors
Edwards & Co
28 Hill Slreei
Belfast
County Anlrim
BT12LA
Norlhem Ireland

Family Routes
{A company Ilmlted by guaraniee, not havlng a share capltal)
TRUSTEES. ANNUAL REPORT
for the fmanclal year ended 31 Marth 2023
Th• InJs¢ee8 Pfesent iheir Truslees. Annual Reporf, combining the Oireclors, Report and Tru$tges' Repofl, and th
audited financial slalemenls lor Ihe financial year ended 31 March 2023.
The financi81 slatemenls are prepar8d In aceardAficè wllh Ihe Companies Act 2Iy)6, FRS 102 The Financ181 Reporting
Slandard applicable In the UK and Republlc of Ireland" and Accounting and Reportlng by Charities.. Slalemenl of
Recommended Practs'ce applicable lo charities preparing their financlal slalernonls in accordance wilh the Financial
Reporting Staridard applkable in Ihe UK and Republic ol Ireland IFRS 102).
The Trustees. Report contains the inlormalion requlred to be provided in the TrusiÈes' Annual Report ￿r￿er the
Statement of Recommended Praclice (SORPI guidelines. The trustees of the company are also charty trustees lor the
purpose of charity law and under the companrfs constitution are known as members ol the board ol truslees.
In this report the trnslees ol Famity RI￿18$ presènt a summary of lis purposé. govemance. activilies, achiev¢menl$
and finances for the financbal year 31 March 2023.
The ¢harfty is a regtstered charity and hence the report arKJ results are presented in 8 lorm which CoM￿leS with the
fequiremenls of the Companies Act 20(￿ and, although not obliged lo comply with Ihe Stalemenl ol Recornmend8d
Praclice applicable in the UK and Republic of Ireland FRS 102, the organisalion has Im￿6mented ils recommenda11¢￿5
wtr£re relevant in these financial $talem¢nts.
Mission, Obj•ctiv•$ and Slrat•gy
Mlsslon St•t•m•nl
Principal Activities
The principal aciivity ol Ihe charity is providlng $￿al work and counsélllng serrfke$ lo persor6 affected by
adoption and infertihty.
Obl•cibv•8 & Aclivftie•
F8mily Routes incofporales lour disllnct sethces..
Adopti￿ RcAJte$ - Adopllon assessmenl and P)sl-adopllon supporl lor lamllies and adults
Fertility Counselling SeNca Nl (FCS) - Le8ding provider ol specialisi lertility counselling
Next Slep . Support and counselling servKe foi birth lamllies
TESSA - Therapeulic and education supporf for adopled children and their adoptive parenis.
Famity Routes provides training and awareness raisiTrJ on adoption and let1ility related issues, and play$ a
key role wfylhin Ihe sttlor. working in partnefshlp with a wlde range of voluntary and stalulrxy organisations,
The objects lor wh￿h the Chanty is eslabllshed shall be to provide SUPF<*rt and professional services lo Child￿n, yourg
people and adults alfected by adopiion, fertility and olher related family support issues Ihrough, but nol limited to, the
following means:
Worf<ing In partnership with organlsalions who Sha￿ 8 similar vislon and purpw in order lo delivef beller outcomes
for children. Y￿n9 people and adulls.
Prov¢ding training io profesgonal organisations and other interested gmups:
Conlribuling lo soc*tal underslanding and the reduction of sligma relating k) a range ol sen$ilbve issues which aff•
chikrfren, young people and adulls.
Achlevements and Perforniance
The stralegic intention lor Famly Routes Adoption Service has been lo redirect our efforts away frcwn sdely offering
placements to Engllsh L¢xal Authorllle8 to predominanlly placlng children who are in the care of Health & Social Care
Trusts. 2022123 has seen Ihe successful building of capacity and capability in the *Jopiion seprfi￿ wfjlh the aim ol
achievin9 six Northem Ireland pla￿MentS in 2023124. The achievement of six placamenls would signifKanlly improve
income in kne fulure.
Fertility CounsellirwJ SeTrice recelved 475 new referrals In lolal. Th53 Is an Increase in recent years and Shov￿ 8 slgn
of ￿tting back to Ihe referral rale before the pandemic.
Nexl Slep received 30 new referrals. The Nexl Slep refeffal rale was slightly reduced because of reduced social
seNices aclivity. TESSA received 45 new relerrals a marked Increase in prevlous years. We received 10 new
adoDlion enouiries a decrease on last vear as well as 25 Dosl-adootion enouiries an increase on last vear.

Family Routes
(A cornpany Ilmlted by guaran1••, nol h•vlng a Share capltall
TRUSTEES. ANNUAL REPORT
lor the Iln8nci81 year ended 31 March 2023
The TESSA program Lov• and Rage was run virtualty vAlh positive feedback. In January 2023 we were successful in
being awarded two years funding of£180.0ts) from Ihe Nalional Lottery Community Fund. lo d81iver Ihe TÉSSA Service.
Thè TESSA yogramme had been Sustai￿ for a periad of twelve months by Family Routes wilhoul èxternal funding.
We were also successful in being awarded £72.000 over two years to deliver a teenage adopiee programme under the
Mental Health Fund.
Flnanclal Ravlaw
We slated last year, In cwr report, Ihal our simple financi81 goal for 2022123 was to operate al a surplu5 and make
progress lowards reserves lor Ihe sake of resilience Sn Ihe organizAllon. Progress towards Ihis goal was lo be achieved
through 8 righi-sizlng of our budget and adding addillonal Income slreoms, or increasing revenue from sources over
whlch we could pracllcally Innuerbce, to make wo9ress lowards surplus and reseNes.
In this ffinancial year we have achieved th8 goal ol reducing our expensès and gaining conlfol over our budgets. The
surplus posilion is not ful￿ fefkcllve of our financial perforrnance in Ihi$ year as il includes a revabJAlion on Ihe building.
Tho largel, or benefil, remains lo build Tesllien¢e In Ihe org8nizalion Ihal prolecls it, and all its stakeholders, from
external forces Ihal can so easiky distract and disfUPI Ihe good worf( beiro done in the third sector,
Going concern
The financlal slalements have been prepared on Ihe going concem basis, ￿{Ch assurres Ihat Family Roules will
conlinve in operalion for the 12 months from the dale of signing. Famity Route$ had a deficit of £39,199 in the year
10 31 Marth 2023, and al Ihat dale. the Charilable company's assels exceeded its liabilities by £114.056.
The Iruslees have a reasonable expectation thai the cofflpany h89 adequate resources lo conlinue In opera￿n•1
existencè for Ihe loreseeable lulure.
The Iruslees have fAinsidered Ihe charily's predicted cashftow 8nd are confident that there are sufflclenl resoufces to
enable Famlly Routes lo contlNe in operation lor the nexl 12 monlhs 8nd. as a result deem it appropriate lo continue
lo adopt Ihe going concem basis In the Fyeparallon of Ihe financ181 $18tements lor the lollowing 12 months.
11 1$ ihe Tfusiees, vl8w Ihat financlal slalernenls are prep8red on Ihe golNJ con¢efn basls.
Plans lor fuiure perlods
2023 marks the cnmmancemenl ol a new Ihree-year slralegl¢ plan. Thé ams oullined for year one Include Ihe
achievement of six Northern Ireland specific adoplion placements. addIti￿al development of the transgender fertility
preSe￿allOn counselllng programme. securirKJ ihe Nexl Step ￿￿tract and sustalning the TESSA and Origins Work.
Reserv•s poll¢y
Historically, Ihe charity has nol had a rotyjst reser4es pollcy. This Is being addressed through our financial slralegy
wilh Ihe immedlale alm beSng lo achleve a swplus and then to mainlain le￿1VeS lor Ihe benefil of the charity.
Rlsk Man•g•m•nt
As wilh any org8nizallon we have varlous rlsks Ihat can derall us Irom achieving the alms and 0￿e¢lIveS for vthich we
have been crealed. W8 have sought lo reduce some ol those risks this year. while building a rhsk managemenl
framework. and have a plan in place lor Ihe ne￿ financl81 year to continue making progress towards risk m8nagenKnl
and rniligation.

Famlly Routes
IA c•mpany Ilmlt•d by guar•nt••. not havlng a 8h4rn c•pllal)
TRUSTEES. ANNUAL REPORT
lty the financlal year ended 31 March 2023
Struclure, Governonc• and Managomenl
Govemance
Following our appoinlmenl of three Board members last year. we have conducted a further skills gap assessmenl and
are seeking to recruit new board members to supply those skills and lo further strengthen Ihe Board. The Board
continues lo work Ihrough a programme ofactivity lo identify the best, and most suslainable. ways lo build and maintain.
for our long-term stsccess, our:
Vision
Slralegy
Management and overslghl including Ihe inlroduclion ol key perfomiance Indlcalors, lor general health 88se8smenl of
Ihe organlzallon, and an effeclive reportlng framework.
Ov•rslght and Op•ration•
We are using the substantial experience and skillsel of our Inlerirn CEO to condu¢l a full assessment and appraisal ol
our organisalional position. and effecliveness, al th5s crilical juncture. Our goal is lo bènefit from a -fresh sel of eyes"
and ensure that we are building effeclive syslems and processes, while CAintinuing to build a culture, Ihal will allow us
lo meet our staled objectivès in the short, medium 8nd long term.
Continue to deliver high quality. specialist services on limè and withln budget
Implemanl a flnancial stralegy which resulis in a reduced reliance on $18tulory and granl incam•, divor8lfies Income
slreams, and builds reserves
Increasè engag&menl with a range of currer)l and PC4lential stakeholders, Includin9 service users, infomilng sep4ica
dévelopment 8nd improvement.
Inv¢•tmenl pollcy
The charity does nol havè any S￿nIfICant Snveslments,
The building Ihe charity owns was purchased in 2008 and is used as the main for the charity, il 1$ nol considered
by Ihe Iruslees to be an inveslrnen¢ propety.
Appolnlment of Trustees
Th• Oir¢¢l¢rs of the Charity are Members ol Ihe 8oard's Generdl Purp088 and Fin8nce Committee {GPFC).
Membershlp of the Board Is laid out In the Memorandum and Articles of Aisoclatlon.
Board membershSp is also available through CQ*OPtion. The method allows for the potenllal recruitmenl on lo Ihe
Board. persons wllh appropriale skllls and knowled9e.
The Board recognises the need for a broad skill mix for rnernbers of Ihe GPFC In areas such as social Wofk, heallh.
financial control and business.
Truglee Inducllon and Iralnlng
Induclion for new members of the board is a responsibility of the Board's Chief Execulive In conlunclion with commillee
members. Wrilten and verbal informatlon on the Board, its slruclures and seNlco provision is provided.
Slruclure. Governance and Management
The staff team within Family Routes is led by thé CEO (Currently Interim) and compdses a Core teem of 4 818ff including
social wo￿. counselling. support and admin roles, and a regional resource o150+ specialist Iherapisis, r￿unSel10T5 and
social workers.
Family Roules is a charlty and is governed by a Board of Direclors. As sel out in Ihe Articles, Directors may be 8ppoinled
by the current Board ol Directors and shall seNe for a period of three years, which period can be extended by a further
three years by mutual agreemenl beiween the Board and the Director. On appoinlmenl as Director Ihat person shall
become a member of the charity. Directors, including the Chair, may not serve more than six years consecutively. The
Directors shall at all limes have in plarA policies lo ensure Ihal the selection of candidates is open and transparent and
nominations criterla which shall ￿flect the findings of regular skills and performance audits of Ihe Board.
The Board are fully committed to a future for Famity Routes which is sustainable, relevant and responsive.

Family Routes
IA cornpany Ilmlled by gyaranle•, n•1 hjvlng 4 8har¢ ¢apltall
TRUSTEES. ANNUAL REPORT
Ihe financial year ended 31 March 2023
Govwnlng Document
The charity is a Company Limlled by Guarantee and Incorporated on 19th February 1990 and accepted by The Charity
Commission for Northem Ireland as a Register&d Charity on 8th May 2015.
Financial Reviow
The results for the financial year are sel out on pagè 13 and additional notes are provided showing income and
expenditure In greater detail.
Financial Resulls
Al the end of the financial year Ihe chaf*y has assels of £337,642 (2022 - £306,493) arKI liabilities of £223,586 (2022
- £253.2381. The nél £sséls of Ihe charity have increased by £60,801.
Trusl•as
The Iru8l¢e$ who $•rved thfoughoul the financial y•8r, oxcopi a8 roted, werè as follows:
Joseph Copeland
Marian Hall
Gail Clarke (Appoinled 12 Decernber 2022)
Rachel Johnslon (Appoinled 12 December 2022)
Elizabelh Shaw
Gillian Williamson
Arthur Canning (Resigned 24 Oclober 2022)
In acctydance wllh the CM8lllullon, Ihe trustees retire by rolalion and, being eli9ible, offer Ihemselves lor ieolection.
TrUst￿'S R08pori8lblll1￿& In r•latlon to lh• flnanelal al•tem•nt8
The Intstees, tho are also d1recto￿ of Family Routes for the purposes ol comp8ny18w, are responslb18 lor preparing
the Trnslee's Rewl and financial slalemenls in accordance wilh applicable 18w and Unlled Klngdom ArxounlSng
Sland8rdg {Uniled Kingdom Generalty Accepted Accounting Practica).
Cornpany18w requlres Ihe tru$le•s as dire¢l¢r$ lo prepare flnanclal slaioments for each financlal year. Undar that law
the trustees have electèd lo prepare the financial slalements in accordance wilh Uniled Kingdom Generalty Accepled
Accounting Practice (Uniled Kin9dorn A¢¢ounling Standards and applicable lawl. Under ¢h8rilable company law the
tntslees musl not approve Ihe financial ststemenls unless they are satisfied Ihal Ihey givè a true and fair vlew of the
stale of affalrs of Ihe charity and of thé nel income or expenditure ol the charity lor Ih81 period. In pr8parin9 Ihese
rinancial slalemenls. Ihe Irustses affj required 10..
- select suilable accounling policies and apply them conslstentty;
- make iudgemenls and esllmales Ihat are reasmable and pyudenl:
- obaerye the method8 and prfncipals in the Charities SORP;
- prepare the financial statérnenls OTh Ihe going concem bas1$ unl•ss It is Inappropriate to pre8um8 th81 the charity will
conlinu• in op•rallon.
The trustees are reswnsible for keeping proper acwunling records which disclose wilh feason8ble atturacy al any
lime Ihe financial position of the charity and lo enable Ihem lo ensure that Ihe ffinancial ststemenls comply with the
Charilies Act (Northem Ireland) 2006. and all Regulalions lo be consin￿d as one with Ihal Acl. They are also
responsible for s8feguardin9 Ihe assels of Ihe charty and hence for taking reasonable steps for the prevenlion and
deleclion of fraud and olher irregulavilies.
Slatemen¢ as lo Dls¢losure 1¢ our audltors
Each of the persons vtho is a Trusle8 at the date of approval of this report confi￿$ Ihat..
So far as each Trustee is aware, there is no relevant audll Inlorni8lk)n of which the charity's auditor is unaware: and
Each Trustee has laken all sleps that they ought lo have taken as a Trustee lo make themselves awaffj ol any relevanl
audit information and to establish Ihat the charity's audilor Is aware ol that inlorniatlon.

Famlly Routes
IA ¢ompany Ilmlt•d by guarantee. not havlng a share capllall
TRUSTEES. ANNUAL REPORT
for Ihe financial year ended 31 March 2023
Audltors
The auditors, Malon8 Accounling Ltd, (Chartered Accountants) have indicalad their willingness to continue in offlce in
accordance wilh Ihe provis¢ons of Seclion 487 DI the Companie5 Act 2006.
Thè Trustè•'$ annual report was approved by the Board of Trusl••s on Slh Septemb•r 2023 and slgn•d ¢n118
behalf by:
JorepA
Joseph Cop¢land
Trustee
Marian Hall
Trus180

INDEPENDENT AUDITOR'S REPORT
to Ihe Members of Family Routes
IA compaDy Ilmltod by guargnlee, not luvlng a 8harn capltal)
Report on the audit of th• financial stat•m•nts
Oplnion
We have audited the charity financbal ststeménts of Famity Routes ('Ihe thariv) for Ihe financial year ended 31 March
2023 which comprise ihe Slatemenl ol Financial Activities (incorporaling an Income and Expendllure Acc4wnll. the
Balance Sheel, Ihe Stslement of Cash Flows and notes to the financial slalements, including the summary ol S￿3nificant
aeeounlirwJ policles sel oul in Thjle 2. The ffinancial reporting Iramèwi)rf( thal has been applied in their preparation is
apphcable law and Unlled Klngdom Acc(MJnting Stsndards. indudin9 FRS 102 Yhe Financial Rep￿Ing Stsndard
apphcable in Ihe UK and Rewblic of Ireland" and Accounling and Reporting by Charib'es.. Stslément of ReCoM￿rKIed
Praclice applicable lo charilies preparirrfj their accounls in accordance with FRS 102.
In oplnion, when reportlro In accorrlance wilh a falr presenlalion fram8V￿rk Ihe financl81 slatemenls..
91Vé 8 trué and falr vlew of the slale ol the charity's aff8lrs a$ a131 March 2023 and ol Ils incoming r88ourcas and
8I>Plicatton of r•sour¢e8, InclLMYlng its Income and expenditure, lor Ihe ye8r ended,.
have been properfy prepared In accordance wilh United Klngdom Generalty Acc4pted Accounilng Practlce:
ha￿ been prepared in acLX)rdan¢e with the requlremenls of the Companle$ Act 2006;
Basis for opinion
We conducted our audlt in accordance wilh Inlernational Standards on AuditirKJ {UK) (ISAS (UK)) and applicable law.
Our responslbililies under Ihose standards are ￿rther described In Ihe Auditorfs responsibililies lor Ihe audit ol the
rinancial slalemenis section of our ￿Port. We are independenl ol Ihe ¢harlty ID accordance wilh ethical Tequirements
thal are relevanl lo our audil of ihè financgal statements in the UK. including the FRC'S Ethlcal Slandaid, and we have
fulfilled our other elhlcal respoThslbililies in accordance wilh these requirernents. We believe thal Ihe audS1 evide￿ we
have oblained 1$ sufflcienl and appropriate 10 providé a basis lor our opinlon.
In corn￿￿n with many other organisa11￿3 01118 size, Family Routes us•s ils aud114ys lo Asslst wlth the preparalion ol
the finandal slalemenls.
Ctsneluilons f•latlng to golng conc•rn
In audiling the financSal 818temenls. we haw condud•d Ihal Iha trustees. use of the going concem b8$i$ Of accounllng
in the pr•paralion of Ihe financial statements is appfopriate.
Based on the work we have performed, we have not idenlified any material uncertainlies ￿laling to events or cor#Yiknns
thal. individually or colleclivety. may cast significant doubt on the charivs ability to continue as a going concern for 8
period of at leasl twelv6 monlhs from the dale whan Ihe financial slalemefflts are authorised for issu•.
Our responsibilities and Ihe respon8ibllitles of Ihe Iruslees wllh respecl to goiThJ ¢0￿M are described in Ihe relevanl
secij'ons of this report.
Other Information
The olher Infam￿tIon comprlses the Inlorniailon Included In thé annubl raport other than the financlal siaternènts and
our Auditorfs Report Ihereon. The Irusiees are responsible for the other infomialion e£)ntalned within Ihe annual report.
I￿r opinion on the financial stalemenls does rnl cover Ihe olher inforrTWtion and. except lo Ihe extenl oiheTr¥lse
explicilly Slaled In our report, we do not expre83 any form of assurance condusion thereon.
Our responsibility is lo read Ihe other inf0m￿tIOn and. in dolng so. consider whether Ihe other inforrnallon is malerial
inconsistant wilh Ihe financial slatements or our kno￿ad98 oblained in the course of Ihè audit. or othenvise appears
lo be malerially misslaled. If we idents'fy such malerial inconsislencie5 or apparent material misslatemenls, we are
required to delemine whell*r this gives rise to a material misstslerrenl in the financlal slatements themSe￿e$. If.
basecl on the work we have perfom)ed. we condude Ihat there is a maleiial misslalement of Ihis other informalion. we
are required lo report Ihal f8cI.
We have nothing to report In this ￿gard.
Oplnlon on other matter prescribed by th• Companl•s Act 2006
In our opinion. based on the work undertaken in the coursè of the audit:
the information given in Ihe Tfuslees, Annual Report for Ihe financial year lor which Ihe financial slaternenls are
prepared is consislenl wilh Ihe financial slatements; and
the Trusle8s' Annual Report have been DreDared in 8ccordance wilh applicable leqal ￿QuIrementS.

INDEPENDENT AUDITOR'S REPORT
to the Members of. Family Routes
IA ¢ompany Ilmiièd by guarhnteé, not havln9 4 sharfr c•pltill
Matters on whlch we are requlred to report by exceptlon
In the light of our knowledge and understanding of the charity and ils •nvSronmenl oblaintd in thè cx)ursa ol tha aLKlit.
wè havè not identified material misslalemenls in the Trustees. Annual Reporl.
We have nolhing lo report in respect ol the following matters where Ihe Cornpanies Acl 2008 requires us to report lo
you if. in our opinion..
adequaie accounting records have not been kept., or
Ihe financial slalements are not in agreement with the accounting records and returns; or
certain disclosures of trustees, remuneration speafied by law are noi made; or
we have not received all Ihe information and explanations we require lor our audit.
R•sponslbllltl•s ol trust••s for th• financlal slatements
AS explained more fully in tha Slalement of Trustaés, Responsibilities, the trustee8 are ￿sponsible for the preparallon
of Ihe fin8nci81 slalemenls and for being sallsfied that they glve a tfU6 2nd lalr vlew, and for such internal conlfol as
Ih&y delemiine is necessary lo enable the preparalion of financial slalemenis Ihal 8r• Ir•e from malerl81 mi$$tatem8nl.
whether duè lo fraud or error.
In preparing Ihe financlal stalemonts, the ttusleeg are responsible for assessing Ihè charlty's ablllty to continue as a
90ing concern. disclosing, as applicable, matters related to going concem and using Ihe goin9 concem basis ol
aC￿￿n11n9 unless management eilher intends to Ilquidate the charity or lo cease operalions. or has no realislic
allernalive bul lo do so.
Audltorfs responslbllliles for th8 audll of th• flnanclal statemenls
Our objedives ar• to oblain reasonable assurance aboul vthether the financial slatements 8$ 8 vknle afe free from
malerial misslalemenl, whether due to fraud or error. and lo issue an Audilor's Report that includes our opinion.
R8asonabl8 assurance is a hlgh level of 8ssuranca, but 1$ not a guaranlee Ihal an audil conducted in accordance wilh
ISAS (UK) will always delect a rnalerial missta18ment when it exists. Misslalem&nt$ C8n arlse from fraud or error and
ar8 considered material il, individually or in the a99regale, they could rea8onably be expected to Influenc• Ihe economlc
decisions ol users taken on th6 ba8ls ol th886 financial stalemenls.
Further Inforniatlon regardlng the 8eop• of our rnsponslbllllles a8 audllor
As part of an audit in accordanG8 wllh ISAS (UK). we exercise professlonal Judg•m•nl and maintaln professional
sc•pticism throughout Ihe audit. Wé also:
Identify and assess Ihe risks of malerfal mlsslalement of the whether due la Iraud or error, deslgn and perform
audit procedures responsive to Ihose risks, and obtain audil evldence th81 is sulficient and appropriale lo provide
a basis lor our opinion. The risk of not delecling a material misstalemanl resulting Irom Iraud is higher than lor oné
resulling frorn error, as fraud may involve collusion, forgery, inlentional omissions, rnisrepresenlations, w the
override of internal control.
Obtain an understanding of Iniernal control relevant lo the audit in order to design audit procedures Ihat 8re
appropriale in the circumslances, but not for the purpose ol expressing an opinion on Ihe effectsveness ol Ihe
charit￿5 internal control.
Evaluate Iho appfopfialeness of accounting policios used and the reasonableness of accounting e$ilmates and
relaled disctOSUfes made by Iruslees.
Conclude on the approprlalen8S8 of thé Ifu&lees' u$e ol the golng conc8m ba818 of accounting and, based on the
audii evidence oblalned, whalher a m81erial uncartalnty exisis r•laled to evenis or eAindillons Ihat may casl
slgnificani doubl on ihe chadty's ablllty lo continue as a 9olng concern.11 we L￿nClude Ihai a material uncertainty
exists, we are required lo draw allention in our Auditorfs Report to the relaled disdosures in the financial statements
Of, if such disclosures are Inadequate, lo mc*Jify our opinion. Our concluslons are based on the audit evidence
oblained up lo the dale of our Audilorfs Report. However, fvture event5 Qr conditions rnay ouse the charity ￿ ce8se
lo continue 8s a going concern.
Evaluate Ihe overall presentation, struclure and content of the financial $talements, including the di￿10$￿￿$. and
whether Ihe financial statements repiesent Ihe undertying transactions and events in a manner thal athieves (air
presenlalion.

INDEPENDENT AUDITOR'S REPORT
to the Members of Family Routes
IA company Ilmlled by gu•r•nte•, not havlno o shar• ¢•pltal)
We ¢￿￿MUnIca18 vAlh Ihos8 charged wrfth govefnance regarding, amoro other merters. Ihe planned scop8 8nd timing
ol Ihe audit and slgnificanl audlt findlngs. includlrKJ any signifKant deficiencies n iniem81 c￿nIr01 Ihat we Idenlify during
ojr audll.
The purpose of our audlt work and t• whom we owe Quf r•sponslbSlltles
This report is made solely lo the charitys members, as a body, in accordance with Chapter 3 of Part 16 of Ihe
Companies Acl 2CrfJ6. Our audil work has been undertaken so that we might stale lo the charity's members those
mattets we are requlred lo stsle lo them in an ajdilorfs report and for no other purpose. To the fullest exlenl permitted
by law, we do nol accept or assuff£ responsibillly 10 anyone olher Ihan the charity ancl the charity's members as 8
body. for our audil work. for Ihis ￿ w)rt. or for thè opinions we have lormed.
Brendan Malon8 FCA (Senlor Stalutory Audftofl
MALONE ACCOUNTING LTD
Charte￿d Accounlanls
12 Causew8y Road
Newcastle
County Dovm
BT33 ODL
Northem Ireland
51h S•pt•mbef 2023

Famlly Routes
IA company Ilmlted by guarantee. not havlng a share capltsll
STATEMENT OF FINANCIAL ACTIVITIES
Ilncorparatlng an Incomè and Expendlturè Account)
for the financial year ended 31 March 2023
Unrestrlcted Reslrlcled
Funds
Funds
2023
2023
Total Unrestricted Restricted
Funds
Funds
2022
2022
Total
2023
2022
Notes
Income
Donations and legacies
Charilable a¢tivilies
- Gfanl$ from govemmenls
and olher co-lunders
Other trading aclivllles
13,886
550
14,436
5,234
200
5,434
177,814
171.500
349,314
197,568
228,073
425,639
48,282
48,282
Y,557
S4,557
Tolal incom•
239,982
172.050
412,032
257.357
228,273
485.630
Exp•ndltur•
Raising funds
Charitable activities
158,370
47,200
119.486
126.175
277,856
173.375
146,949
45,541
163.236
155.197
310,185
200,738
Tolal Expèndltur
205,570
245,661
451,231
192,490
318,433
510,923
Net Incomellexpendltur•>
Transfefg belween fund$
34,412
173,6111 (39,199)
64,867
5,257
190,1601 (25,293)
{5,2571
Other r•cognls•d galnsl(lo$$•$l:
Surplusl(deficil> for the
rinanclal year
Unrealised gaSnslllosses) on
inveslmenls
34,412
(73,611)
(39,199)
70,124
(95,4171 (25,293)
100,000
100,000
N•t movemenl In fund8
for the flnaneSal year
134,412
(73,6111
60,801
70.124
(95,417) <25,293)
ftteonelllallon of fundg
Balances broughl fopward al
1 April 2022
19
199,405)
152,660
53,255
(169,529)
248,077
78,548
Balan¢•$ Carrled lorw•rd
at 31 March 2023
35,007
79,049
114,056
199,405)
152,660
53.255
The Slalemenl of Financial Activities includes all gain5 and losse$ r•¢o9nlsed in Ihe financial year.
AU income and exp?ndilure relale to conlir)uing oclivilAes.

Family Routes
IA ¢¢)mpany Ilmlied by gu•ranl••. not havlng a shal¢ ¢opllo11
STATEMENT OF FINANCIAL POSITION
as al 31 March 2023
2023
2022
Notes
Fixed Assets
Tangible assets
13
232,805
142,069
Current Assets
Deblors
Cash al bank and in hand
14
63,973
40,864
82.420
82,004
104,837
164,424
Credltor8: Amounts falllng due wlthln one year
15
(97,823)
(112.746>
Nel Currènt Asse18
7,014
51.678
Tolal Assets less Currenl Llabilitles
239,819
193.747
Credltors
Affl￿nts falling duè after more than one year
16
(125.763)
(140.492)
Nel Assets
114,056
53.255
Funds
ReSIr￿ted trust lund$
General fund (unreslrlcled)
79,049
35,007
152,660
199.405)
Total lunds
19
114,056
53,255
Approved by the Board of Trustèès and aulhorlsed for Is8u• on 5th Seplembor and Signed on hs behaN by
Joseph Copé&A61
Joseph Copeland
Trustee
Marlan Hall
Trusteè

Family Routes
STATEMENT OF CASH FLOWS
lor Ihe financial year ended 31 Mardi 2023
2023
2022
Notes
Cash flows Irom operatlng actlvitl•s
Net movement in funds
Adjuslmenls lor..
Gains and losses on inveslmenls
Depreciation
Inleresl payable and similar expenses
Amortisalion ol capllal grants received
60,801
(25,293>
1100,000)
9.264
7,010
13,$34)
9,264
4,505
(26,459)
(11.524)
Movemenls in working c8pS181:
Movement in debtors
Movement in creditors
18,448
(11,390)
(23,S86)
(13.897)
Cash generated from operalK)ns
Inleiesl paid
(19.4011
(7,010)
<49,007)
(4.505)
Cash ge￿8rale0 from operaliw
(26,411)
{S3.512)
Cash Ilows from flnanclng actlvlWes
Repaymenl ol short lenn loan
(14,729)
{17.248)
Net decrease In cash and cash equlvalents
Cash and cash equlvalents at 1 Aprll 2022
(41,140)
82.004
{70,780>
152.764
Cash and cash equlvalenls at 31 March 2023
23
40,864
82.004

Family Routes
IA company Ilmlted by guarantee, not havlng a shar• capStall
NOTES TO THE FINANCIAL STATEMENTS
for Ihe fin8ndal year ended 31 Marth 2023
GENERAL INFORMATION
Famity Routes is a company Imited by guaranlee incorporated In Northern Ireland. The registered office of the
conwny is Unil 2, 18 Heron Road, Betfast, County Antrim. BT3 9LE. Northern Ireland which is also Ihe principal
place ol t￿sInesS of the company The financial statement$ have been presented In Pound SlerlirNJ {£) which
i¥ 81s0 Ihe functiL￿al currency of the company.
Stalem•nt ol ¢ompli4n¢•
The financial statsments of the charity for ihe financial year ended 31 March 2023 have been prepawèd on the
going eA)ncem basis and in aLYordance with the Slalementof Recofftmended Practice {SORP) 'Accounling
and Reportlng by Charities preparing their accounts in accordance wilh the Flnancial Rewling Slandard
applicable in Ihe UK and Republlc of Ireland FRS 102"
The fdlowing 8ccounling policies have been applléd eonsislenlly In dèalln9 With Items whlch are ￿nSIder
material in relallon lo Ihe ch8rity's financial slatemenls. The charity 15 a Public eenefil Entity 8$ defined by
FRSI02.
Accountlng Pollcl•$
asls ol preparJtlon
The financial slalaments have been prepa￿d under Iho hlstorlcal cost convéntion. modlfied lo I￿1￿je certaln
ilems ai fair value. The financial slalemenls have been prepared in accoxdance wilh Ihe Slalemenl of
Recommended Practice {SORP) "Accounting 8nd Reporting by Charities preparhg Iheir %counls In
accordance with the FInar￿la1 Reportin9 Standard applicable in the UK and Republic ol Ireland FRS 102".
Fund a¢counllng
The following are Ihe eaiegorlses of lunds mawilalned:
Rostrlctèd lunds
Resiricted funds represent income received ￿1¢h can only be used for particular purposes, as specified by Ihe
donora. Such purposes are within Ihè overall obieclives of the d)arlty,
Unr•strlcted funds
Unrestricled funds consisl ol Gener81 and Dosignaled funds.
- Gener81 funds represent amounts which are expendable 8t Ile discreliM of the boaftl. In furtherance ol Ihe
obJ"eclNes of the charity.
()esignaled funds comprise unreslricled funds Ihal the board ha8, at ils discretion, sel aside for particular
Purposes. These designations have an adminislr81ive purpose onty, and do not legalty restrict the board's
discrelion to apply Ihe lund,

Family Route5
(A oompany Ilmlted ty guarantee. nol havlng a share capltsl)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
Accountlng Pollcles (contlnued)
Income
Incomlng Resources
All incoming resources are included in the Sl8tèm8nl of Financial Aclivilies when the Charityls legalty enlilled
lo Ihe income, il 15 P0S￿l￿e Ihal the income will be received. and the amounl can b8 quantified wilh reasonable
accuracy.
Granls
Revenue grants are credSled lo Incoming resources in the earlier dale of when they are received or vthen they
are receNable, unless Ihey relate to a Specified future perlod, in which case they are deferred.
Grants lor the purpose of capital expenditure are credited lo reslricled incoming resources vthen receivable.
IranslerTed lo deS￿nated funds on purchase ol asset and ihen released lo general fLN￿S over the related
asset's useful life.
Donations
Donations received afe irtILMlad in the Ststement of Flnancial Aclivities upon receipt.
Restflcted Funds
Restricted funds are to be used lor specif¢ purposes as lald dovm by Ihe donor. Expondilure which meets
these crileria is hjenlified lo the fund. tC*3ether wilh a faiT allocation ol ovetheads and Support rA)sts.
Unr•strl¢lèd lunds - G¢neral
Unresiricled lurKIs 8re donaiions and olher incoffing rèsources recelved or generaled which are expendable
al Ihe discretion of the Charity in lurtl*rance of 11$ oblecllves.
Incomo
Incune is Ihe am￿nI derived from ordlnary actSvllles, and13 measured 81 Ihe fall value of Ihe conslderalion
received or receivable.
Incwle is received fr(xn the following sources..
DOH Core Granl Income
GCRM Giant Income
HSC8 Grant Income
RFC Gr8nl Incomé
Mental Health In￿rne
Halifax Grant Income
Tessa Lollery Grant Ino)me
Donations from churches and irKlividuals
Conference & Iraining income
Private counsdling income
IAanagemenl Recharge Income
Adoplion fees
Income is reeognised K¥fien all ol the followlng eoNlhllons are $alisf*d'.
la) Ihe economic benefits associaied wilh the Iransaclion will flow to the Charity
{b) Ihe amwnt of lumover can be measured reliab
Volunlary income or capilal is included in the Slatement of Financial Aclivities ￿en Ihe company is legally
entitled lo it. its financial value can be quantified wilh reasonable certainty and there is reasonable certainty of
ils ullimale receipt. Income received in advance ol due perfomance under 8 contract bs accounted lor as
deferred income until earned. Grants for activities are recognised as income when Ihe relaled rA)ndilions for
legal ents'llement have been mel. All other income Is aecfjunted lor on an accwals basi$.

Family Routes
IA company Ilmitsd by yJJrnnt••. not Iwlng • share capllal)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 Mar¢h 2023
Accounting Policies {conlinuedl
Expendlture
All resources expended are accounted lor on an accruals basis. Charitable aclivits'es indude costs of sep4ices
and grants, support C4)sls arKI depreciation on related assels. Costs of generaling funds siffllarly include
fundraising 8clivilies. N¢￿-Staff costs nol attributed lo one caiegory of ￿t￿lty are allc¢aled or apportioned pro-
rala lo the staffiNJ al the relevanl ser+iice. Finance, HR, IT and adminislrative siaff costs are direcuy altrl)utable
lo individual aclivilies by (tljective. GOVern8r￿ cos1$ are those associated wilh conslitutiCX)al and slalulory
requirements.
Exceptlclnal Items
Exceplional items are IrBnsactions that lall within Ihe ordinary activiiles of the charity bul ara prasenled
separately due to their size or incidènce.
Significant Accountlng Judgements and kèy sourc•s of estimatlon un¢•rtalnty
In Ihe applicallon ol Ihe ¢h8fitYs accounilng polldeg, Irusl8es arn required to make judgmenls, esllmales arKI
assumpllons aboul the carryiry values of a33els and liabililias Ihal are Th)t readily apparenl from other source$.
The eslimale8 and underlylng assumpllons are b8sed on historical experiencè and other factors Ih8t are
considered lo be ￿leVan1. Aclual results may dlffer Irom these ests'rnales.
The esllmales and uTrJerfying assumptions are reviéwed on 8n ongolng basls. Revlslons lo aCt￿ntIng
estimales ar6 recognised in the perK)d In whlch the eslimale Is revised il the revision 8ffecls only Ihal period or
in the pèriod ol the revision and fulure periods If the revlslon affecls bolh current and futurè périods.
There are no crfilcal judgement5 made by Truslees that have a sigThficanl effecl on Ihe amounts reco9nised in
Ihe financial stalemenls.
Tanglble Ilxed assets and depreclallon
Tangible fixed assets are slated al eosl or al valuallon. less a￿UmUlated depr8clation. The charge lo
depfeclallon Ss c8lcul8led to Wfile off Ihe original cost or valua11￿ of laNJible flxed assets. less their 8slimaled
residual value. over Iheir expeded useful lives 88 follows..
Buildlng
Fixtures, filllngs 8nd equipmanl
4% Slraighl line
15% Slralghl lin¢
Thé carrylro values of I84n￿'ble fixed a$sel8 8fe reviewed annualty for imp8imienl In periods If avenls or
changes In cSrcums18nces Indlcale the carrying value rn3y nol be recoverable. Al each b818nce sheel daté,
Ihe charity revlews the carrylng amounls ol Ils properly, planl and eqthpmenl lo determine whalher Ihere Is any
indicalion that any ilems of property, plant and equipmeni have suffered an Smpalrrnenl loss. If such an
indlcalion exists, Ihe fecoverable amount ol an asset is estimatèd in order lo delemiine the extent ol Ihe
irroainnenl loss. il any. Where il is nol Pogsible lo estimate the recoverable amounl of the asset, the charlty
estirnates Ihe recoverable amounl ol the cash4Jeneraln9 unit to whtch the asset belongs. 11 the recoverable
amounl of an assel is eslimated lo be less Ihan ils carryivwJ a￿￿unt. the carrying amounl of the assel is reduced
lo its recoverable amount. lrnpairment loss is re￿gniSed as an expense immediately. Where an impairrnenl
loss subsequenlly reverses, the carrying amount of Ihe assel is increased lo Ihe revlsed estimate of ils
rewverable amount, lo the extenl Ihal the increased carrying amounl does not exceed the carrying amounl
that would have been deleThr￿ned (net ol deprecialion) had no impairment loss been iecognised for the assel
in prior years. A reversal of the inwirment loss is recognised as income immedialety.
Depreciats'on is calculaled so as lo wiiie off Ihé eosi of an asset, less Is eslimaled residudl Vdlu¥. 01) a straighl
line basis over Ihe uselul economic Ilfe of that asset as concemed.
Where the recoverable afflounl of a fixed assel is found lo k below ils nel book value, Ihe assel is wrillen
down to Ihe ie¢oveiable figure and Ihe loss on inpairmenl is reccgnised in the Stalement of FInar￿le1 Aclivilies.
The Iruslees commissioned a review during the previous financial year of the property's Current market
valuation by a professional esl8le agent, Slmon Brien. Simon Brien valued Ihe propety al £250,000 and the
building has been ievalued in Ihe financial ststemenls.

Family Routes
IA company by guar•ntee, nol havlng a ¥har• ¢apitsll
NOTES TO THE FINANCIAL STATEMENTS
continued
for Ihe financial year ended 31 March 2023
Accounting Policies Icontinued)
Leasing
Rentals payable under operaling leases are deall wilh in the incwie and expenditure accounl as incurred over
the périod of the rental a9reèmenl.
Debtors
Oebtors are staled after all kntjwn bad debts have been written off and speafic provision has been rnade againsl
all debtors considered doubtful of collection. Income recognised by Ihe company from government agencies
and other co-funders, bul nol yel recelved at year end. is induded in debtors.
Cr•dSl0rs
Creditors and provisions are recognised where Ihe Charty has a present oNigation re5ulling Irom a p8sI evenl
that will probably resul1 in Ihe transfer of funds to a tPArd paty 8nd Iho amount due to sellle the Obligat￿
be me8SUTed or estimaled reliably.
Cash at bank and In hand
Cash al bank and in hand inchjdes cash and short lem) hIgh￿ required investmenls with a shtyrt maI￿rIty of
three months rs less from the dale of opening ol the deposit or sirrmlar act￿nL
Taxalion
The Charity is recognised as 8 charity by HM Rèvenuè and Customs. charity reference number N101211. 11 is
enlitled lo lax exemption on income and profils Irom inveslmenls. and surplus on any trading aclivilies carried
on in furtherance of Ihe Charily's primary objeclives, if these profits or surpluses are 8pph.ed solety for charilable
purposes.
Grant8 paygbl•
Income from goveTnmenl grants comprises incamè Irom HSCB ICA Next Slep and Departmenl of Healih cLYe
grant. This funding has been induded in the financial slalemenlB under inwming r8scMJrc8s from charilable
aclivities.
Flnanclal Instruments
The Charity onty has financial assels and financial liabililies of a kind Ihat qualify as basic financial instruments.
Basic financial inslruments are initially recognised al transaction value and subsequenlly measured al their
seltkmenl value wilh Ihe exception of bank loans which are subsequenlty measured al ihe carryiNJ value plus
accrued inleresl less repayments. The financing charge to expe￿Illure is al a constant rate calculated usiig
the effective interest melhod.
GOING COhlCERN
The Trusleès have Prepa￿0 a budg•t for a period of al leasl Iwelve M￿th5 Irom Ihe dale of Ihe approval ol
the financial 51alements which demonstrate that Ihere is no material un￿rtaInty regarding lh¢ charity'$ ability
lo meet ils liabilities as Ihey fall due. and lo continue as a going concern. On this basls tha Trnslees consbder
il appropriate lo prepare th8 financial slalements on a going concam basis. Accordingly, these tinancial
statements do not incI￿]e any adjustrnents lo Ihe carrying amounts and classification of assels and liabillies
Ihal may arise if the charity was unable lo ¢ontinue as a going coneem.
INCOME
OONATIONS ANO LEGACIES
Unreslricted Restricted
Funds
Funds
2023
2022
InccAne Frtsn Donations
13,886
550
14,436
5,434

Family Routes
IA Mmpany Ilmlted by guarantee, n•t hwlng 4 $har¢ capllall
NOTES TO THE FINANCIAL STATEMENTS
conlinued
the financlal year erKled 31 March 2023
CHARITABLE ACTIVITIES
Unreglflctod Rèstrleled
Funds
Funds
2023
2022
DOH Core Grant Income
GCRM Granl Income
Hsce Grant Income
Management Recharge Income
Private Counselliro Incoma
RFC Granl Income
Halifax Grant
Adoption Assessments Incon*
Ment81 Heallh Fund
70.499
29.500
70,499
29.500
171,000
16,871
70,499
35.600
186,OIY)
22.514
171,000
16,871
60,944
57,865
soo
soo
8,505
36.073
177,814
171,$00
349,314
425.639
OTHER TRADING ACTIVITIES
Unr&strl¢led R•8lrlcted
Funds
Funds
2023
2022
Incomino re￿￿re8$ from generated lunds
48,282
48,282
54.5S7
EXPENDITURE
RAISING FUNDS
Direcl
Costs
oih•r
Costs
Support
Cosls
2023
2022
Ralsin9 funds
277,856
277,856
310,185
CHARITABLE ACTIVITIES
Oirecl
Costs
Olher
Costs
Support
Cosls
2023
2022
Reglslrallon & Professkonal
Adopt Nl
Famity C8re
Resources & Malerlal8
Sessional conlraclor expenses
Therapeulic services
Tralning & Conference expenses
Training to sclK)ols and 5UPPOrt
services
Governance Costs (Nole 6.3)
4,826
42,475
54,612
109
34,577
26,626
1,235
4,826
42,475
$4,612
109
34,S77
26,626
1,235
3.541
59,094
54.623
965
45.931
17,120
5,573
6.182
8,915
8,915
7.709
173,375
173,375
200.738
GOVERNANCE COSTS
Dlrect
Costs
Other
Costs
Support
Cosls
2023
2022
Charilable aclivili'es - govemance
cosls
8,91 S
8,915
7,709

Famlly Routes
(A company Ilmlt¢d by guarnnlee. ￿vIng a $hOTe capltal>
NOTES TO THE FINANCIAL STATEMENTS
continued
for Ihe financial year ended 31 March 2023
ANALYSIS OF SUPPORT COSTS
2023
2022
Adoplion UK hAanagement Recharge
Adoption UK-Tessa Projecl
Bank fees
DeprecialK)n
General
Heal & Llght
Insurance
Interest Paid
IT Sofvafe & Consumables
Legal & Professlonal fees
Management rechargo
hAlleage expenses
Operating lease payments
Pension costs
Prinling, kX)slage & staiionery
Repairs & maintenance
Room hlre
Service charges
Supervision
Telephone & inlemet
Travel
Wages
4,200
4.200
1,009
5,730
2,448
3.720
g,oso
4,505
25.723
1,500
22,S14
1.537
1,618
11,852
(3,030)
1.317
16,932
9.430
1.425
8.398
1.101
166,654
500
5.730
2,714
2.555
8,910
7,010
7,S86
10,268
17,902
942
1,160
9,0S4
2,728
17,457
13,925
1,130
6,89S
160,452
277,856
301,833
NET INCOME
2023
2022
Net Incorne Is slated after ¢hargingllcrediling):
Deprecialion of tangible assets
Operaling lease rentals
- Planl and machinery
Audiiofs remunerallon:
audil services
Amortisation of grants recelv8blÈ
9,264
9.264
1,160
1,618
2,895
(3.534)
2.895
(3.534)
INVESTMENT AND OTHER INCOME
2023
2022
Amortisalion of capilal grants received
3,S34
3.534
10.
INTEREST PAYABLE ANO SIMILAR CHARGES
2023
2022
On bank loans
7,010
4.505

Family Routes
IA ¢ompany Ilmlted by guar•Dl¢t. npl hJvlng a shar? ¢opltall
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
11.
EMPLOYEES AND REMUNERATION
The staff costs comkyise:
2023
2022
Wages and salaries
Pens1¢￿ Costs
160.452
9,054
166.654
11.852
169,506
178.506
Particulars of employees:
The averag8 number ol employees duflng ihe year was 4 (2022.. 6>.
No employee r¢c¢lv¢d tolal ern￿oyee b•n•fits lexcludlng empityér ￿nsIon cxjsls) of More than £60.000.
Trustees ernolument8
The Iruslees received no emolumenls or reSmbursement ol expens8s during the year (2022: £NII>.
12.
GRANTS
2023
2022
Movemeni on outsiandin9 accrued 9ranl ￿MmI1Men1S for the financial year..
Delerred ca ￿tal grant brtsJghl forward
3,$34
13.
TANG18LE FIXED ASSETS
Bulldlng
Flxluras.
flttlng6 and
•qulpm•nl
Total
Cost or Valuallon
Al 1 April 2022
Revalualion
1SO.000
100.000
66,819
216,819
iOO,CK
Al 31 March 2023
250.000
68,819
316,819
D•pr•clallon
Al 1 April 2022
Charge for the financial yeaw
14.994
3,744
59.756
5,520
74,750
9.264
Al 31 March 2023
18.738
65,276
84,014
Net book value
Al 31 March 2023
231,262
1,543
232,805
Al 31 March 2022
135,006
7.063
142,Cffj9
The Iruslees comrrissiowd a review during ihe previous financi81 year of the property's current rnartel
valuallon by a professional estate agenl, Slmon Brien. SIM￿ Brien valued the property al £250.000.
14.
DEBTORS
2023
2022
Trade debtors
Prepaymenls and accrued ino)me
59,560
4,413
82.420
63,973
82,420

Family Routes
IA company Ilmlt•d by gu•i•nt¢•, not havlng • Gharo caplt•l)
NOTES TO THE FINANCIAL STATEMENTS
contin￿1
for the financial year ended 31 March 2023
15.
CREOITORS
Amounls falling due wlthln one yèar
2023
2022
Bank loan
Trade credilors
Taxalion and soclal securlly cosls (Note 17)
Other eredilors
Accruals and deferred income
21,740
31,023
34,548
21,740
29,501
44,437
10.000
7,068
10,512
97,823
112.746
CREDITORS
Amount6 falllng du• aft•r m•r• than •n6 yeaf
2023
2022
Bank loan
125,763
140,492
Repayable in on8 year or less, or on demand {Note 151
Repayable between one and two years
Repayable between ts¥o and five years
Repayable in five years 01 rnore
21,740
21,740
65,220
38,803
21,740
21,740
65,220
53,532
147.S03
162,232
A18 Bank hold a leg81 mortg8gelcharg¢ *)ver Unll 2 Pllol's Vlew, Heron Road. Sydneh8m Buslness Park. 8ellasl
registeréd In the name ol Famity Routes.
17.
TAXATION AND SOCIAL SECURITY
2023
2022
Credltors:
PAYE INI
34,548
44,437
RESERVES
Revaluatlon
reurve
Funds
Total
At 1 Aprfl 2022
53.255
53.255
100,000
(39.199)
100,000
Oeficil for the financial year
(39,199>
At 31 March 2023
100.000
14,OS6
114.056
19.
FUNDS
19.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestrlcted Restrlcted
Funds
Funds
Totsl
Fund5
Al 1 April 2021
Movemenl éuring ihe financlal year
(169,529)
70.124
248.077
(95.417)
78.Y8
(25.293)
At 31 March 2022
Movément during ihe financial yèar
(99,405)
134,412
152.660
(73,611)
53.255
60,801
At 31 March 2023
35,007
79,049
114,056

Family Routes
IA company Nmlted by guarantee. not havlng a share capltsl)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 3) March 2023
19.2 ANALYSIS OF MOVEMENTS ON FUNOS
Balance
Income expendSlur•
1 Aprll
2022
Transfers
belween
funds
Galns and
losses
Balan¢¢
31 March
2023
Reslrl¢ted funds
Mental Heafth
Next Step
TESSA
Halrfax
36,073
85,478
25,109
6.000
13,813
168,217
62,705
4.460
22,260
88.261
(33,512)
2,040
171,000
4.084
5CKI
152.660
175.584
249.195
79,049
Unrestrlcled lunds
AdoplK)n Routes
Family Rwles
Fertility
CounsellirvJ
Services
(66.525)
34,561
{67.441)
6,0gJ
142,458
91.434
49.715
74.248
81,607
(110.1SO)
202,771
(57,614)
1CK).000
{99.405)
239.982
205,570
100.000
3S,007
Tolal lund$
53,255
415,566
454,765
100.000
114.056
RESTRICTED & UNRESTICTED INCOMe FUNDS
Reslricted I￿orne Irom ihe followlng Sources..
Next Slep - Support and counselling seNlce for birth13milies
TESSA - Therap8ulic 8nd 8ducatk)n support lor adopted children and Ihelr *ipllve parents.
Mental Health Fund
Halifax Grant Income
UnrestrKled income Irom the lollowlng SOUTce$;
Fertility Counsellin9 SeNlce Nl (FCS) - LeadirKJ provider ol specialkst fertility counselling
Family Routes
Adoption Roules
19.3 ANALYSIS OF NET ASSETS BY FUNO
Flxed
assels
- charlty use
Current
assets
Cuwrent Long4erni
liabililles
Ilabllllles
Total
Resliicted Injst funds
138.364
164,424
(112,746
(125.763)
64,279
Unoslrieled general
94,441
25,99)
(70,6S4
49,777
232,805
190,414
(183.400
(125,763>
114.056
20.
STATUS
The charity ¢s linwled by guarantee not having a share capital.
The liability of ihe mernbers is limited.
Every member of the cfjmpany vndertakes to contrlbule to the assets of the tompany in the evenl ol its being
wound up while they are memters, or wilhin one year thereafter, for Ihe payment of the debts and liats'lilies of
Ihe company conlracled before they ceased lo be members, and Ihe costs, Charges aThY expenses of winding
up, and lor the adNistment of Ihe rights of the conlributors among themselves. such amount as may be fequired,
not èxceeding £ 1.

Family Routes
(A cornpany lknlted by guaranle8, ngt h4vlng a share capltall
NOTES TO THE FINANCIAL STATEMENTS
continued
lor thè financial year ended 31 March 2023
21.
RELATED PARTY TRANSACTIONS
There are no relaled paty transaclions that requiie disdosure in Ihe financial slaterrEnls.
22.
CASH AND CASH EQUWALENTS
2023
2022
Cash and bank balances
40,864
82,004
RECONCILIATION OF NET CASH FLOW TO MOVEMENT IN NET DEBT
Openlng
balance
Cash
flows
Closing
balance
Long4erm borrowings
Short-term borrowings
(140,492)
(21.740)
14,729
1125,763)
(21,740)
Tolal liabilities from flnancing activities
(162.232)
14,729
1147.503)
Tolal Cash at bank and in hand (Nole 23)
40.864
Total net debt
1106,639)
24.
POST4ALANCE SHEET EVENTS
Therè have been no signincanl events affecllng Ihe Charfty slncé thè financial y88r4nd.
25.
FINANCIAL INSTRUMENTS
The charity has elected to apply Ihe provislons of Secllon 11 'Baslc FSnan¢lal Instrumenis. ar￿ Sectlon 12
'Olher Financial Instruments Issue5. 01 FRS 102 to all of ils financial instruments.
The chaflty has only financial assels and financial Ilabilities of a kind that qualify as basic financial instruments.
Basic fina￿la1 instruments afe inilially recognised al Ir8nsaelion va￿e and subsequently measured al their
settlement value with the exception ol bank loans which a￿ subsequènily fflea￿red al amortised c/)sl using
the effective interest melhod.