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Annual Report andFinancial Statements
2006 / 2007for the year ended 31st August 2007
(A Charitable Company Limited by Guarantee)
Charity No: England:1103344Charity No: Scotland: SCO37714Company Number: 5069372
2 Children’s Safety Education Foundation
Children’s Safety Education Foundation
Contents1. Report of the
Trustees’ ..........................3
Introduction ........................4
Structure, Governance and Management ..............4
Risk Assessment................5
Objectives and Activities ....6
Financial Achievements and Performance................8
Finance Review ..................9
Reserves Policy ..................9
Plans for Future Periods ....9
Trustees’ Responsibilities..10
Auditor ............................10
Thanks ............................10
2. Independent Auditor’s Report ............11
Respective Responsibilities of Trustees and Auditor ........11
Basis of Audit Opinion......11
Opinion ............................11
3. Statement of Financial Activities ........12
4. Balance Sheet................13
5. Cash Flow Statement....14
6. Notes to the Financial Statements ....15
7. Reference and Administrative Information ....................22
Our PurposeTo reduce the number of child victims through interactive safety education.
Our VisionTo be recognised as the most effective, innovative and dependable charitable
provider of children’s safety education.
Our MissionTo ensure preventative safety education is delivered to every child in the UK by
ensuring that:-
• key audiences are educated regarding preventative measures through all
available channels;
• issues of child safety are exposed and progressed;
• all children and their carers have access to high quality safety education;
• the Children's Safety Education Foundation (CSEF) is synonymous with
child safety education;
• sufficient funds are raised to make this happen.
Our StandardsIn all we do or say, we will:-
• fulfil our primary object;
• be professional, striving for high standards;
• preserve our links with the Emergency Services, schools, voluntary
and statutory agencies;
• recognise the consistent performance of our staff;
• encourage open, honest and effective communication.
From left to right: Commander Rod Jarman (Metropolitan Police Service), Liam McGurrin (Trustee),Prof. Lord Robert Winston, Lord Wade of Chorlton (Chairman), Terence A. Spurr MBE (Trustee) and John McNamee (Chief Executive).
Report of the Trustees’ for the period ended 31st August 2007 3
Annual Report 2006/2007
Over One Million Safer ChildrenSince our launch in 2004, over one million children and young people have benefited from our safety
education programmes. Programmes that are designed to provide them with the knowledge, skills and
understanding they need to avoid the risks they may face in their everyday lives.
Our children are the future of our nation and it is their right to be kept safe in a world that continually presents
new threats and dangers. It is our duty, as parents, teachers and carers to provide the guidance they require
to make informed choices when presented with risks to their personal safety. We passionately believe that
prevention is better than cure.
If society ensures that all children are informed they will make better decisions and the unintentional
injury statistics will fall. There will be fewer unnecessary accidents, less injury and more young lives will
ultimately be saved. A fact recently substantiated in the joint Audit and Healthcare Commission Report,
‘Better safe than sorry’, published Feb 2007.
We continue to provide an expanding number of innovative programmes as our involvement in a variety
of safety related fora increases. We now co-ordinate multi agency child safety events and we are utilising
bespoke drama productions to deliver powerful citizenship messages. We are encouraged to see the
emphasis now being placed by the Department for Children, Schools and Families on all aspects of child
safety and it is our intention to actively support the department wherever and whenever possible.
To date the Foundation has received no direct Government funding. We are dependent on you, our
donors and sponsors, to provide the income and support we need to protect children. With your help
we have made great strides to educate our nation’s children. Your continued support and
encouragement is both greatly appreciated and vital.
We trust that you will find this document informative and hope that we can
rely on your continued support in the future.
Best wishes,
Lord Wade of Chorlton, Chairman
Lord Wade of Chorlton (Chairman)
“ By 2020 unintentional injury will
account for the single largest loss
of healthy human life years. ”World Health Organization
Introduction The Trustees of the Children's Safety Education
Foundation are pleased to submit their third Annual
Report and Financial Statements for the year ended
31st August 2007.
These financial statements reflect the operational
activities of the Foundation from 1st September 2006
to 31st August 2007.
In compiling this report, the Trustees have complied
with the Companies Act 1985, the Accounting and
Reporting by Charities: Statement of Recommended
Practice - revised March 2005 - ('SORP'), applicable
accounting standards and the processes and
procedures of the Foundation.
An application for accreditation to the Office of the
Scottish Regulator for Charities (OSCR) was made
during the year which was approved and the
Foundation is now registered in Scotland with the
charity number SCO37714.
In addition, the Foundation applied for membership to
the Fundraising Standards Board and the Institute of
Fundraising, both applications were successful.
Reference andAdministration InformationThis is provided on the last page of this report.
Structure, Governance and ManagementThe Foundation was formed on 2nd April 2004. It is
registered with the Charity Commission for England
and Wales under number 1103344 and the Office of
the Scottish Charity Regulator under number
SC037714 (issued on 10th January 2007). It is a
company limited by guarantee, number 5069372.
The Foundation has a Board of Trustees legally
responsible for the governance and management of
the Foundation, consisting of: -
• Lord Wade of Chorlton, Chairman.
• Terry Spurr MBE, retired Commander of
the London Ambulance Service.
• Liam McGurrin, a retired headteacher
from Sheffield.
The Chairman continues to actively canvas for new
Trustees and expects to make new appointments
during 2007 / 2008. A Young Person's Advisory
Council is currently being established with a view to
understanding the requirements of our target
audience. The ambition of the Trustees remains to
provide safety information to all young people.
The Trustees are responsible for setting strategies
and direction and ensuring that they are implemented
through the Chief Executive, John McNamee, and the
senior management team, using agreed policies and
procedures.
The governing document of the Foundation is the
Memorandum and Articles of Association.
Members of the Board of Trustees act as Directors
of the Foundation for the purposes of company law.
Monthly management reporting and bi-monthly board
meetings evidence communication with Trustees.
Training - all employees receive a one-week induction
course covering the work, policies and procedures of
the Foundation. Refresher training for all staff is
on-going after induction and appraisal. Trustees have
a one-day induction.
4 Report of the Trustees’ (continued) for the period ended 31st August 2007
Children’s Safety Education Foundation
The CSEF Trustees from the top
Lord Wade of Chorlton(Chairman),
Terence A. Spurr MBE
and Liam McGurrin.
Risk AssessmentThe Board of Trustees has reviewed the major
strategic risks to which the Foundation is exposed;
Funding Potential
The Foundation continues to raise funds but these are
still not sufficient to meet our ambitions. Plans to engage
with central Government and corporate partners are
being formulated for implementation in early 2008.
Competition
• There have been some notable developments within
the PSHEE curriculum. The creation of a PSHEE Subject
Association and recent reports by the Health and Audit
Commissions suggest that children and young people
are at risk, with education being the only practicable
and efficient method of tackling the problem. Several
providers exist in the field but do not represent a
significant threat to the Foundation in the short term.
• We aim to continue to develop and source
innovative multi-media resources to meet the
requirements of schools throughout the British Isles.
Technology now plays a significant role in educational
establishments and, subject to available funds or
sponsorship, it is our intention to utilise all methods of
delivery to ensure that key life-saving messages are
conveyed in a stimulating and practical way.
• Our relationships with the combined Emergency
Services, voluntary and statutory agencies and
educationalists enables the Foundation to identify key
areas of focus in community safety and the broader
PSHEE Curriculum. As a direct result the Foundation
is ideally placed to meet the future demand of
practitioners, teachers and parents everywhere.
Child Protection
We have a Child Protection Policy in place, which has
been agreed by the Trustees and shared with the
Charity Commission.
Equal Opportunities
We are an Equal Opportunities Employer and
the Trustees have agreed to invest in Investors
In People.
Health and Safety
Regular health and safety reviews are part of the
management function under direction of the Chief
Executive and Human Resources.
Professional Indemnity
The Trustees obtained professional indemnity
insurance (Note 3) to protect the Foundation from
loss arising from neglect or default of the Trustees
and to protect them from neglect or default by
senior management.
Report of the Trustees’ (continued) for the period ended 31st August 2007 5
Annual Report 2006/2007
“ Extremely informative,
well organised. Great learning
experience - top draw! Children
loved it. Brilliant! ” Hale Prep
Objectives and ActivitiesObjectives
The Children’s Safety Education Foundation exists
to provide children and young people with the skills,
knowledge and understanding to make informed
decisions about their safety and that of the
community generally.
Its stated objective is "to promote and further the
personal safety, social, health and citizenship
education of children and young people throughout
the United Kingdom and Eire, encouraging their
study needs through the written word and the
promotion of public interest in Personal Safety and
Citizenship."
It achieves this primarily through the provision of
educational resources to children that focus on
prevention rather than cure. These resources are
designed to encourage the individual to respect
themselves, others and their community on key
aspects of personal safety and citizenship, so
helping to protect them against the risks they face
in everyday life. Educational topics covered are self
esteem; bullying; hate crime; drug and alcohol
awareness; first aid; fire safety; anti-social
behaviour; personal safety; and crime reduction in
both the home and the community.
Each resource has been selected on the basis that
it has been designed, developed and produced
specifically for the intended audience and strictly
follows curriculum guidelines. Great care has been
taken to ensure that important messages are
delivered in a manner that ensures their absorption
and retention. It is our belief that children and young
people should be empowered to explore their
feelings and attitudes towards certain facts, given
accurate information on which to build their
perspectives and the opportunity to explore those
views with peers and trusted adults.
In the majority of cases, the materials are normally
provided at no charge to children attending schools
throughout the United Kingdom, funded principally
by the local business community. Other means of
distribution include voluntary and statutory agencies
and youth orientated organisations.
The Foundation is dedicated to prevention through
education - most organisations focus on cure after
the event. As such, it has a less emotive story for
fundraising, although arguably one that should be
more compelling and economically sound.
Activities
The Foundation co-ordinated its first Crucial Crew
event in Trafford, Manchester. Some 2,700 children
attended, working through a series of safety
scenarios provided by our partners. The
effectiveness of this event has been measured
through pre and post event testing within the
schools that participated and shows a significant
improvement in, and retention of, safety related
knowledge.
“ The booklets have been
extremely valuable in
PSHEE teaching. ”Argyle Primary School, London
6 Report of the Trustees’ (continued) for the period ended 31st August 2007
Children’s Safety Education Foundation
“ The National Union of Teachers is proud to
work with the Children’s Safety Education
Foundation (CSEF) on its safety resources. Safety
education is of the utmost importance to teachers
and it is vital to the development of our young
people into secure and confident young adults.”Steve Sinnott, General Secretary, NUT
The event will be repeated annually and we are
also busy preparing for our first series of drama
workshops in schools. Vodafone have generously
sponsored the workshops through The Vodafone
Community Foundation and these will take place in
the Stoke On Trent area.
In June, the inaugural Lord Winston lecture took
place. The event was hosted by the Metropolitan
Police Service and was attended by a selection
of our supporters. We hope to make this an
annual event.
Our involvement with Koan PR has attracted
significant press and radio coverage. This has
helped raise the profile of the Foundation and
emphasised the need for preventative education.
In the period to August 2007, the Foundation was
able to secure sufficient funds to provide 329,000
educational safety programmes to children and
young people residing in the United Kingdom.
The introduction of a safety ‘z card’ ensured that
an additional 542,000 children and young people
residing in London were provided with essential
personal safety information.
The bulk of this funding, though not exclusively,
came from smaller businesses that provided
funding for resources for placement in schools.
Partnerships
The Foundation continues to place great emphasis
on the relationship it has with both the statutory
and voluntary sectors. These links continue to be
developed and strengthened, enabling the
Foundation to reach children and young people
through routes other than the classroom.
Report of the Trustees’ (continued) for the period ended 31st August 2007 7
Annual Report 2006/2007
“ An excellent publication! ”John Port School, Derby
“ The children were very positive about the
resources, some worked on them at home with
their parents and as part of their project. ”Central Primary, Watford
“ Thank you for the educational resources
that you have been sending to our school.
We have found them most useful and quite
educational. The children have enjoyed using
them with teachers as well as independently. ”St. John’s Walworth C.E. Primary School,
London
8 Report of the Trustees’ (continued) for the period ended 31st August 2007
Children’s Safety Education Foundation
Financial Achievements and PerformanceThis should be read in conjunction with the
Accounting Policies, Statement of Financial Activities,
Balance Sheet, Cash Flow Statement and Notes to
the Financial Activities of the Foundation.
The basis on which these accounts have been
presented is detailed in Note 1.
Total funds of £2.6m were generated through the
various activities of the Foundation. (Note 2). This
included some income from restricted funding £29k
(Note 14).
This income was expended on fulfilling the main
objective of the Foundation, namely the distribution of
educational material (£558k), raising public awareness
(£582k) and development costs (£103k). Further
expenditure went on the cost of generating voluntary
income, activities for generating funds and the
Foundation's Governance, (£112k, £1,242k and £10k
respectively) (Note 3).
The Foundation employed an average of fifty-seven
staff during the year. This number consisted of forty-
six employees engaged in awareness and funding
activities and eleven providing management and
support (Note 4). They are deployed at the
Foundation's offices in Burnley, East Kilbride,
Nantwich and Stockport. The lease for an office in
Hanley was not renewed.
Remuneration and benefits are competitive for the
areas in which the Foundation operates and the
Trustees recognise the need to attract the very best
staff to operate efficiently in this sector. Packages will
be continuously reviewed to ensure they remain
competitive (Note 1).
The Trustees set the Chief Executive’s remuneration.
The Foundation operates a pension stakeholder plan
on behalf of its employees. In compliance with
requirements, eligible employees may make a
personal contribution of at least £3,600 pa;
contributions over this are linked to earnings using the
current contribution limits set by HMRC for personal
pension. The Foundation does contribute to certain
key employees, up to a maximum 6% of their salary,
for those who are contractually entitled.
Employment costs also include the office
accommodation and equipment used. A continuous
improvement process is in place, particularly for
systems, where significant efficiencies and savings
have been achieved. The total fixed assets employed
during the period were £28k, being those acquired
when the Foundation was formed. These were written
down by £8.7k in line with the Foundation’s policy
(Note 6).
Careful management of our cash flow continues to
remain a priority. Professional processes for agreeing
sponsorship and requesting signed authorisation and
confirmatory follow-up have achieved this.
Cancellation rates of orders placed are approximately
5% and are more often the result of unforeseen
business problems for the supporter. The Foundation
has a net overdraft with the bank, however, the
Trustees note that there are enough
un-recovered debtors to cover this (Note 8).
Overall, while funds have not flowed to the level
hoped for, the Trustees are pleased with the financial
performance to date and they remain optimistic for
the future.
“ We were very impressed
with both the content and
quality of the booklets. ”Uplands Junior, Wolverhamton
Report of the Trustees’ (continued) for the period ended 31st August 2007 9
Annual Report 2006/2007
Finance ReviewIn its third period of operation to 31st August 2007,
the Foundation raised £2.6m, marginally less than
the previous period. However, continued operational
savings and improvisation have enabled the
Foundation to distribute safety education materials
to more children.
Total funds received at 31st August 2007 were
£2,614k. Of this £2,585k was unrestricted, and
£29k restricted. Unrestricted funds are used in
accordance with the objects of the Foundation at
the discretion of the Trustees. Vodafone have
provided restricted funds for a series of drama
workshops in schools during the autumn of 2007.
Reserves PolicyThe Trustees understand the Foundation’s
requirement for free reserves. They have a stated
policy to retain sufficient free reserves for
approximately three months forward expenditure to
cover a sudden decline in income, ensuring that
commitments to providing resources are met and
that contractual commitments to staff and premises
can be made with some confidence. However, the
current funding stream does not allow for this.
Plans for Future PeriodsThe Foundation has successfully demonstrated its
ability to use innovative ways of delivering safety
messages. It would like to expand on these but is
currently limited by available funds.
The Trustees see increased funding as key to
achieving our goal of reaching all children and
preventing them becoming victims.
“ These resources are extremely
useful for children. ”Shacklewell Primary, London
“ A valuable resource for
PSHEE lessons. ”Blakeley Heath Primary,
Wolverhampton
Trustees’ ResponsibilitiesCompany law requires the Trustees to prepare
financial statements for each financial year, which give
a true and fair view of the state of affairs of the
Foundation and the incoming resources and
application of resources, including its income and
expenditure. In preparing these financial statements,
the Trustees are required to:
• Select suitable accounting policies and then apply
them consistently;
• Make judgements and estimates that are
reasonable and prudent;
• State whether applicable UK accounting
standards and statements of recommended
practice 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 Foundation will continue in operation.
The Trustees are responsible for keeping proper
accounting records that disclose with reasonable
accuracy at any time the financial position of the
Foundation and to enable them to ensure that the
financial statements comply with the Companies Act
1985. They are also responsible for safeguarding the
assets of the Foundation and hence for taking
reasonable steps for the prevention and detection of
fraud and other irregularities.
As far as the Trustees are aware, there is no relevant
audit information of which the Foundation’s auditor is
unaware and the Trustees have taken all steps that
they ought to have taken to make themselves aware
of any relevant audit information and to establish that
the auditor is aware of that information.
The Trustees are responsible for the maintenance and
integrity of the corporate and financial information
included on the Foundation’s website. Legislation in
the United Kingdom governing the preparation and
dissemination of financial statements may differ from
legislation in other jurisdictions.
AuditorA resolution proposing that Moore and Smalley LLP
be re-appointed as auditor of the Foundation will be
raised at the Annual General Meeting.
ThanksThe Trustees wish to convey their sincere thanks to
the staff, partners and supporters of the Foundation,
who continue to generously give their time,
encouragement and funding.
With this continued support, the Trustees feel that the
Foundation can grow and make a tangible difference
to more children and young people. By doing so we
will continue to make them feel valued, safe, involved
and reassured, creating a better society for everyone.
This report was approved by the Trustees on 21st
January 2008 and signed on their behalf by:
Lord Wade of Chorlton
Chairman
10 Report of the Trustees’ (continued) for the period ended 31st August 2007
Children’s Safety Education Foundation
“ Full of very accessible
information. ”Pool Business and Enterprise
College, Cornwall
Independent Auditor's Reportto the Trustees of the Children's Safety Education Foundation
11
Annual Report 2006/2007
We have audited the financial statements of theChildren’s Safety Education Foundation for the yearended 31st August 2007, which comprise theStatement of Financial Activities, the Balance Sheet,the Cash Flow Statement and related notes. Thesefinancial statements have been prepared under thehistorical cost convention and the accounting policiesset out therein.
This report is made solely to the Foundation's Trustees,as a body, in accordance with the Charities Act 1993and Section 235 of the Companies Act 1985. Ouraudit work has been undertaken so that we mightstate to the Foundation's Trustees those matters weare required to state to them in an auditor’s report andfor no other purpose. To the fullest extent permitted bylaw, we do not accept or assume responsibility toanyone other than the Foundation and theFoundation's Trustees as a body, for our audit work, forthis report, or for the opinions we have formed.
Respective Responsibilities of Trustees and AuditorThe Trustees (who are also the directors of theFoundation for the purposes of company law),responsibilities for preparing the Trustees’ AnnualReport and the financial statements in accordance withapplicable law and United Kingdom AccountingStandards (United Kingdom Generally AcceptedAccounting Practice) are set out in the Statement ofTrustees’ Responsibilities.
Our responsibility is to audit the financial statements inaccordance with relevant legal and regulatoryrequirements and International Standards on Auditing(UK and Ireland).
We report to you our opinion as to whether thefinancial statements give a true and fair view and areproperly prepared in accordance with the Charities Act1993 and the Companies Act 1985. We also report toyou whether, in our opinion, the information given in theTrustees' Annual Report is consistent with the financialstatements.
In addition we report to you if, in our opinion, theFoundation has not kept proper accounting records, ifwe have not received all the information andexplanations we require for our audit, or if informationspecified by law regarding Trustees' remuneration andtransactions with the Foundation is not disclosed.
We read the Trustees' Annual Report and consider theimplications for our report if we become aware of anyapparent misstatements within it. Our responsibilitiesdo not extend to any other information.
Basis of Audit OpinionWe conducted our audit in accordance withInternational Standards on Auditing (UK and Ireland)issued by the Auditing Practices Board. An auditincludes examination, on a test basis, of evidencerelevant to the amounts and disclosures in the financialstatements. It also includes an assessment of thesignificant estimates and judgements made by theTrustees in the preparation of the financial statements,and of whether the accounting policies are appropriateto the Foundation’s circumstances, consistently appliedand adequately disclosed.
We planned and performed our audit so as to obtain allinformation and explanations which we considerednecessary in order to provide us with sufficientevidence to give reasonable assurance that thefinancial statements are free from materialmisstatement, whether caused by fraud or otherirregularity or error. In forming our opinion we alsoevaluated the overall adequacy of the presentation ofthe information in the financial statements.
OpinionIn our opinion:
• the financial statements give a true and fair view, in accordance with United Kingdom Generally Accepted Accounting Practice, of the state of the affairs of the Foundation as at 31st August 2007 and of its incoming resources and application of resources, including its income and expenditure, in the year then ended;
• the financial statements have been properly prepared in accordance with the Charities Act 1993 and the Companies Act 1985; and
• the information given in the Trustees’ Annual Report is consistent with the financial statements for the year ended 31st August 2007
Moore and Smalley LLP, Chartered Accountants andRegister Auditors, Preston, 21st January 2008
Period Covered by this SOFA is
1st September 2006 to 31st August 2007
Unrestricted Restricted 2007 2006
Funds Funds Total Total
Incoming resources Note £ £ £
Incoming resources from generated funds
- Voluntary income 206,372 - 206,372 64,416
- Activities for generating funds 2,283,179 - 2,283,179 2,784,852
Incoming resources from charitable activities - 29,000 29,000 -
Exceptional income 95,830 - 95,830 -
Total incoming resources 2 2,585,381 29,000 2,614,381 2,849,268
Resources expended
Cost of generating funds
- Costs of generating voluntary income 3.1 112,255 - 112,255 33,201
- Activities for generating funds 3.2 1,241,914 - 1,241,914 1,435,366
Costs of charitable activities 3.3 1,225,515 18,500 1,244,015 1,391,778
Governance 3.4 10,411 - 10.411 11,107
Total resources expended 3.5 2,590,095 18,500 2,608,595 2,871,452
Net movement in funds for the year (4,714) 10,500 5,786 (22,184)
Total funds brought forward 2,702 - 2,702 24,886
Total funds generated (4,714) 10,500 5,786 (22,184)
Total funds carried forward 13 (2,012) 10,500 8,488 2,702
“There are no recognised gains or losses other than those in the statement of financial activities.
Therefore no statement of recognised gains or losses has been prepared. All the above amounts relate to
continuing activities”.
12 Statement of Financial Activities(Incorporating the Income & Expenditure Account) for the period ended 31st August 2007
Children’s Safety Education Foundation
Balance Sheet as at 31st August 2007 13
Annual Report 2006/2007
Note 2007 2006
£ £ £ £
Fixed Assets
Goodwill 5 - 590,420
Tangible Assets 6 2,353 2,353 11,080 601,500
Current Assets
Stock 7 4,950
Debtors 8 350,648 456,849
350,648 461,799
Current Liabilities
Creditors falling due within one year 9 344,513 358,015
Net Current Assets 6,135 103,784
Total assets less current liabilities 8,488 705,284
Creditors falling due after more than one year 10 - 702,582
Net assets 8,488 2,702
Unrestricted Funds B/Forward 2,702 24,886
Unrestricted Fund movement this year (4,714) (2,012) (22,184) 2,702
Restricted Funds B/Forward - -
Restricted Fund movement this year 10,500 -
Total Funds carried forward 13 8,488 2,702
The Board of Trustees approved the accounts on 21st January 2008 and signed on their behalf by: -
Lord Wade of Chorlton J McNamee
Chairman Chief Executive
Year ended Year ended31st August 31st August
Note 2007 2006£ £
Net cash flow from operating (1a) (14,672) 2,766
Capital ExpenditurePurchase of Tangible Fixed Assets 6 - -
Movement in Net Debt (1c) (14,672) 2,766
Notes to the Cash Flow Statement
(1a) Reconcilliation of net (outgoing) / incoming resourcesto net cash flow from operating activities Year ended Year ended
31st August 31st August2007 2006
£ £Net incoming / (outgoing) resources 5,786 (22,184)Less: Exceptional income (95,830) -Adjusted net (outgoing) resources (90,044) (22,184)Decrease / (increase) in stocks 4,950 (4,950)Decrease in debtors 116,950 98,088(Decrease) in creditors (55,255) (109,413)Amortisation - 32,500Depreciation 8,727 8,725
(14,672) 2,766
(1b) Analysis of Changes in Net Debt1 September Cash Non-cash 1 September
2006 Flow Flow 2007£ £
Cash in hand, at bank 806 7,077 - 7,883Overdrafts (30,253) (21,749) - (52,002)Loan (686,250) - 686,250 -Net debt (715,697) (14,672) 686,250 (44,119)
(1c) Reconciliation of net cash flow to movement in net debtYear ended Year ended
31 August 31 August2007 2006
£ £Increase / (decrease) in cash in the period (14,672) 2,766Non-cash flow 686,250 -Change in net debt 671,578 2,766Net Debt brought forward (715,697) (718,463)Net debt carried forward (44,119) (715,697)
Net Incoming ResourcesThese are stated after: Auditors remuneration, Depreciation, Amortisation, Operating Leases, land and building, other and Interest Charges.
14 Cash Flow Statement for the period ended 31st August 2007
Children’s Safety Education Foundation
Notes to the Financial Statementsfor the period ended 31st August 2007
15
Annual Report 2006/2007
“ An extremely valuable teaching
and learning resource. ”Greatwood Community Primary,
Skipton, North Yorkshire
1. Accounting policies
The following policies have been used consistently in
dealing with items, which are considered material in
relation to the financial statements.
a) Basis of Accounting
The financial statements have been prepared under
the historical cost convention and have been
prepared in accordance with the Statement of
Recommended Practice (SORP), “Accounting and
Reporting by Charities: Statement of Recommended
Practice” published in March 2005, the Charities Act
1993 and applicable accounting standards.
The financial statements comply with the Companies
Act 1985 except for the Statement of Financial
Activities, which has been presented in the form
required by the SORP.
b) Going Concern
The Trustees have reviewed the latest position of the
Foundation having, at their disposal, current
accounting information and have satisfied themselves
that the Foundation’s ongoing position appears
secure.
c) The Financial Statements of the Foundation
The Foundation's financial statements include the
results of all regional offices.
d) Status of the Foundation
The Foundation is a company limited by guarantee
and has no share capital. The liability of each member
in the event of winding up is limited to £1.
e) Incoming Resources
Income arises from normal activities of the
Foundation. This complies with SORP paragraph 94
in recognising income in the SOFA, in that the: -
a) Foundation has entitlement and control over the
rights of the transaction and is able to determine
the future application of funds generated;
b) Foundation is able to demonstrate that incoming
resources with virtual certainty will be received;
c) incoming resource can be measured with
sufficient reliability.
f) Donated Services
Incoming resources are included in the SOFA where
the benefit to the Foundation is reasonably quantified
and measurable. The value will be the estimated value
to the Foundation of the service or facility received.
This will be the price the Foundation estimates it
would normally pay in the open market.
g) Resources Expended
Charitable expenditure enables the Foundation to
meet its aims and objectives. It is accounted for on
an accrual basis and is allocated to appropriate
headings in the accounts, in pursuance of the
Foundation's objectives.
Costs of generating funds include the associated
costs in generating income that are considered
necessary to finance the Foundation’s activities. These
have been apportioned with public awareness costs
based on the number of staff providing the activity.
The activities within these costs are:-
• Cost of resources – the purchase of distributed
materials directly to children.
• Public Awareness - part of the Foundation's
mission is the promotion of public interest in the
Foundation’s activities. An apportionment of 50% of
the staff costs and costs employed for the purpose
of generating incoming resources using the
guidelines in the charities SORP paragraph 168-173
has been used.
• in achieving its aims, the Foundation recognises
that it must generically grow and develop its
educational material and must also research the
development of alternative means of raising funds.
Costs allocated to this are: -
- Design and development of existing publications.
- Professional consultancy in researching funding
applications.
- Information systems and its development in the
support of frontline activities.
Support costs are those which enable fund
generation and charitable activities to be undertaken.
These costs include human resources, internal audit,
depreciation and insurances.
Governance costs include auditor’s fees and legal
expenses.
h) Fixed Assets
Depreciation is provided on fixed assets so as to write
off the cost over their anticipated useful lives, at the
following annual rates on a straight-line basis.
Computer Equipment 33 %
Office Equipment 25%
Assets costing less than £500 are not capitalised.
i) Goodwill
The Trustees have taken an impairment view of
Goodwill and decided that this should be written off
(Note 5).
j) Stocks
There were no Stocks held by the Foundation at 31st
August 2007.
Stocks held would be stated at the lower of cost and
net realisable value.
k) Operating Leases
Rentals under operating leases are charged to the
income and expenditure account as incurred.
l) Remuneration Policy and Benefits
There has been no defined policy set by the Trustees.
The Trustees believe that salaries are in line with local
scales and grades.
The Trustees will set the Chief Executive’s
remuneration, together with senior management.
m) Pension
The Foundation operates a pension stakeholder plan
on behalf of its employees. In compliance with
requirements, eligible employees may make a
personal contribution of at least £3,600 pa.
Contributions over this are linked to earnings using
current HMRC Personal Pension contribution limits.
The Foundation does contribute to certain key
employees, up to a maximum 6% of their salary, for
those who are contractually entitled (Note 4).
n) Fund Accounting
Restricted Funds – These are funds, which may only
be used for specific purposes as laid down by the
donor. Expenditure, which meets this criteria, is
charged to the fund, together with an equitable
allocation of management support costs.
Unrestricted Funds - These are funds from incoming
resources and donations receivable for, or generated
by, the objects of the Foundation without specific
purpose and are available as general funds to be
used at the discretion of the Trustees.
16 Notes to the Financial Statements (continued)for the period ended 31st August 2005
Children’s Safety Education Foundation
Notes to the Financial Statements (continued)for the period ended 31st August 2007
17
Annual Report 2006/2007
2. Income Resources2007 2006
£ £
Voluntary income 206,372 64,416
Activities for generating funds 2,283,179 2,784,852
Incoming resources from charitable activities 29,000 -
Exceptional income 95,830 -
Total of incoming resources 2,614,381 2,849,268
Exceptional income of £95,830 arose due to the following brought forward balances being written off:
• Loan amount due to Kids Safetynet Limited of £686,250
• Goodwill balance of £590,420
3. Resources expendedProperty costs include rental costs of properties from which the Foundation operates.
Management & Administration
Represent the support costs that enable fundraising and the objects of the Foundation to be carried out. These costs
include central finance, administration, human resources and internal audit that support frontline services.
Cost of generating funds
Includes the associated costs in generating income that are considered necessary to finance the Foundation’s
activities. Staff costs involved in direct fundraising activity have been apportioned on a 50% share with public
awareness costs on a proportional basis to the number of staff providing the activity.
The Foundation purchased Professional Indemnity Insurance costing £1,615 included in insurance cost, to protect the
Foundation from loss arising from neglect or default of the Trustees and to protect them from neglect or default by
senior management staff.
3.1 Costs of generating voluntary income2007 2006
£ £
Property costs 11,838 3,479
Management and administration 47,559 12,801
Costs of generating funds 46,132 14,098
Lease rentals equipment 1,540 521
Insurances 1,640 476
Depreciation on assets 723 932
Car maintenance and travelling expenses 2823 894
112,255 33,201
18 Notes to the Financial Statements (continued)for the period ended 31st August 2007
Children’s Safety Education Foundation
3.2 Activities for generating funds2007 2006
£ £Property costs 130,964 150,384Management and administration 526,159 553,419Cost of generating funds 510,378 609,475Lease rentals equipment 17,036 22,503Insurances 18,140 20,582Depreciation on assets 8,004 40,293Car maintenance & travelling expenses 31,233 38,710
-1,241,914 1,435,366
3.3 Costs of charitable activities2007 2006
£ £Distributed educational resources 558,253 604,292Public awareness 582,379 662,270Development costs 103,383 125,216
-1,244,015 1,391,778
3.4 Governance costsGovernance costs include auditor fees and legal expenses, the latter principally expended on the ongoing advicegiven to the Foundation.The Trustees and directors received no remuneration or expenses for their services during the year.
2007 2006£ £
External audit 5,000 6,154Legal expenses 5,411 4,953
-10,411 11,107
3.5 Analysis of resources expendedStaff costs Other direct Property Total Total
costs costs 2007 2006Costs of generating funds
- Costs of generating voluntary income 93,691 6,726 11,838 112,255 33,201- Activities for generating funds 1,036,537 74,413 130,964 1,241,914 1,435,366
Costs of charitable activities 411,764 832,251 - 1,244,015 1,391,778
Governance costs - 10,411 - 10,411 11,107Total resources expended 1,541,992 923,801 142,802 2,608,595 2,871,452
Notes to the Financial Statements (continued)for the period ended 31st August 2007
19
Annual Report 2006/2007
4 EmployeesTotal staff costs
2007 2006£ £
Wages and salaries 1,401,061 1,508,423Social Security Costs 130,789 6,086Pension costs 10,142 6,086
1,541,992 1,682,215
The average number of employees, calculated on a full time basis were: -2007 2006No No
• Activities involved in fund generation and public awareness 46 54• Support 11 13• Total 57 67
5. GoodwillRepresented the take on value of the fundraising operation of Kids Safetynet Limited . The Trustees have reviewedthis balance during the year and have taken the view that it should be written off.
£Value at 1st September 2006 650,000Additions -
650,000
AmortisationAt 1st September 2006 59,580Change for the year -
59,580
Net book value at 31st Aug 2006 590,420Impairment (590,420)Net book value at 31st Aug 2007 -
20 Notes to the Financial Statements (continued)for the period ended 31st August 2007
Children’s Safety Education Foundation
6 Tangible Fixed AssetsComputer Furniture & Total
Equipment Equipment£ £ £
CostAt 1st Sept 2006 19,784 8,790 28,574Additions - - -Disposals - - -
19,784 8,790 28,574
DepreciationAt 1st Sept 2006 11,317 6,177 17,494Charge for the year 6,529 2,198 8,727Disposals - - -
17,846 8,375 26,221
Net Book ValueAt 31st August 2007 1,938 415 2,353
At 31st August 2006 8,467 2,613 11,080
The above fixed assets are used to support all the Foundation’s activities
7. Stock2007 2006
£ £Goods for resale - 4,950Total - 4,950
8. Debtors2007 2006
£ £Trade Dedtors 301,750 418,287Prepayments 19,551 32,465VAT 18,598 6,097Other Debtors 10,749 -Total 350,648 456,849
9. Creditors: Amounts falling due within one year2007 2006
£ £Bank overdraft 44,119 29,447Taxation, Social Security 137,366 115,804Accruals 83,640 77,032Trade Creditors 59,706 95,576Other Creditors 19,682 40,156Total 344,513 358,015
The bank overdraft is secured on the assets of the Foundation.
Notes to the Financial Statements (continued)for the period ended 31st August 2007
21
Annual Report 2006/2007
10. Creditors: Amounts falling due after more than one year2007 2006
£ £Other creditors - 702,582
- 702,582
Included in the other creditors for 2006 was a deferred loan of £686,250 from Kids Safetynet Limited for the purchaseof Goodwill. This was originally a long-term loan due for repayment within 20 years. Following discussions with thecompany during the year it was agreed that this should be written off.
11. Analysis of net assets between fundsThe analysis agrees to the balance sheet.
12. Annual Operating Leases2007 2006
Land & Other Land & OtherBuildings Buildings
£ £ £ £Lease expiring in less than 1 year 9,239 - 38,110 -Lease expiring between 1-5 years 61,000 11,822 58,663 11,702Lease expiring greater than 5 years - - - -
70,239 11,822 96,773 11,702
13. Reserves£
Fund Brought Forward 2702Net movement in funds 2007 (4714)
(2012)
Restricted Income 10,500
Funds Carried Forward 8,488
14. Movement in restricted fundsGrants Funds Balance
Received Spent c/fwd 2007£ £ £
Theatre Production 29,000 18,500 10,500
During the year £29,000 was received to fund drama workshops in schools in the Stoke on Trent area.
15. TaxationThe Foundation pays no tax due to its charitable status.
16. Related Party TransactionsIncluded in professional consultancy fees was a net refund of £1,378 for services provided by Choulton ServicesLimited, of which Lord Wade is a shareholder. This represents an adjustment to previous year’s charges.
TrusteesAppointed
Lord Wade of Chorlton - Chairman 10-03-2004Liam McGurrin 10-03-2004Terence A. Spurr MBE 10-03-2004
Chief ExecutiveJohn McNamee
Company SecretaryDennis Timmis
Senior Management TeamPatrick O'Malley – Head of Development
Phil King – General Manager of Regional and School Fundraising
OfficesBurnley - Registered Office: Lodge House, Kay Street, Burnley BB11 1NW
Stockport: Hilton House, Lord Street, Stockport, Cheshire SK1 3NA
Nantwich: Unit 3, George House, Princes Court, Nantwich CW5 6PQ
East Kilbride: Offices 20-21, Jacobean House, Glebe Street, East Kilbride G74 4LY
Websitewww.csef.net
SolicitorsDWF, 5 Castle Street, Liverpool L2 4XE
DWF, 129 Deansgate, Manchester, M3 3AA
BankersBank of Scotland, 1/4 Market Place, Hull HU1 1RA
AuditorMoore & Smalley LLP, Richard House, 9 Winckley Square, Preston PR1 3HP
22 Reference and Administrative Information
Children’s Safety Education Foundation
“ These materials make a difference to the
way our young people conduct themselves.
There is so much potential difficulty and
danger in the community. However, the
program has allowed teachers to deliver a
course of information that helps students
make informed choices when confronted with
a variety of dangerous situations. ”Hylands School, Chelmsford
23
Annual Report 2006/2007
We are very grateful to our agency partners for the support, generosity and encouragment which
enables us to persue our primary object
and many other organisations located throughout the British Isles
Our sincere thanks also to the businesses that have supported our educational campaigns.
Without your support our work would be almost impossible.
Behavioural Support Units
Breckland Crucial Crew
Central Scotland Fire & Rescue Service
Cheshire County Council
Chester-le-Street & Durham Safety Carousel
Community Safety Partnerships
County Durham & Darlington Fire & Rescue Service
Crime Concern
Crime & Disorder Reduction Partnerships
Derbyshire Fire & Rescue Service
Domestic Violence Forums
Dumfries & Galloway Fire & Rescue Service
East of England Ambulance Service NHS Trust
East Midlands Ambulance Service NHS Trust
Education Business Partnerships
Essex County Council
Great Western Ambulance Service NHS Trust
Great Yarmouth Crucial Crew
Greater Manchester Police Authority
Hartlepool Crucial Crew
Healthy Schools
Kings Lynn Crucial Crew
Lancashire Fire & Rescue Service
Local Education Authorities
London Ambulance Service NHS Trust
Metropolitan Police Service
Norfolk Fire & Rescue Service
North West Ambulance Service NHS Trust
Norwich Crucial Crew
Plymouth Junior Lifeskills
Runnymede Borough Council
Safe Highlanders and Islanders
Safetaysiders
Salford City Council
Scottish Burned Children’s Club
South Central Ambulance Service NHS Trust
South East Coast Ambulance Service NHS Trust
South Lanarkshire Crucial Crew
South Norfolk Crucial Crew
South West Ambulance Service NHS Trust
Spelthorne Junior Citizen
St. John Ambulance
Stoke City Council
Strathclyde Police
Sudbury Crucial Crew
Sussex Police
Suzy Lamplugh Trust
Thurrock Crucial Crew
Trafford Crucial Crew
Victim Support Units
West Midlands Police
Women’s Aid
Yorkshire Ambulance Service NHS Trust
Youth Justice Boards
Youth Offending Teams
0161 477 5122 0161 480 4504 info@csef.net www.csef.net
Hilton House, Lord Street, Stockport, SK1 3NA
Chairman: Lord Wade of Chorlton; Trustees: Liam McGurrin and Terry Spurr MBE; Patron: Alison O’BrienChildren’s Safety Education Foundation is a registered charity no: 1103344. A company limited by guarantee no: 5069372
Registered office: Lodge House, Kay Street, Burnley, BB11 1NPrinted on paper from well managed forests and accredited by The Forest Stewardship Council
An electronic version is available on our website www.csef.net
Alternatively contact us on 0161 477 5122 or info@csef.net