CHILDREN'S RIGHTS ALLIANCE FOR ENGLAND
MANAGEMENT COUNCIL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED31 MARCH 2012
Company Number: 2652127 (England and Wales)
Charity Number 1005135
CHILDREN'S RIGHTS ALLIANCE FOR ENGLAND
CONTENTS
Page
Company Information 2 - 4
Management Council Report 5 - 11
Independent Auditors' Report 12 - 13
Statement of Financial Activities 14
Balance Sheet 15
Notes to the Financial Statements 16 - 26
Page 1
CHILDREN'S RIGHTS ALLIANCE FOR ENGLAND
COMPANY INFORMATION
Patrons Ben Emmerson QCThe Lord JuddProfessor Margaret LynchMichael Mansfield QCMicheline MasonThe Lord Ramsbotham The Baroness Walmsley
Management council Bill BadhamFlo ChiwetuLaura CourtneyDebbie CowleyJack GreenTara FloodJane FortinRoy GrimwoodRachel HodgkinDominic KingMelian MansfieldAlison MarshallKate MartinShehryar MirzaRory MurrayImogen SchonDiana SuttonZoe TristonTasha Xavier
Management council associates Sana KhanTom Roberts
Chair Alison Marshall
Treasurer Roy Grimwood
Secretary Rory Murray
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CHILDREN'S RIGHTS ALLIANCE FOR ENGLAND
COMPANY INFORMATION
Company number 2652127 (England and Wales)
Charity number 1005135
Registered office 94 White Lion StreetLondon N1 9PF
Auditors MHA MacIntyre HudsonChartered Accountants and Statutory AuditorNew Bridge Street House30-34 New Bridge StreetLondon EC4V 6BJ
Bankers Royal Bank of Scotland127-128 High Holborn, London WC1V 6PQ
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CHILDREN'S RIGHTS ALLIANCE FOR ENGLAND
COMPANY INFORMATION
Staff
National coordinator Carolyne Willow (to March 2012)
Director Paola Uccellari (from April 2012)
Head of policy and public affairs Carla Garnelas (on maternity leave from May 2011
to May 2012)
Head of policy and public affairs Geoff Monaghan (maternity cover from May to
December 2011)
Legal director Rupinder Binning (from August 2011 to April 2012)
Parliamentary adviser Catherine Hodder
Children's rights
communications officer Krishna Maroo (to November 2011)
Office manager Sue Marris
Administrator * Hannah Mills (October and November 2011)
Priya Kaur (January to March 2012)
* Post funded by the NCB Skills Development Fund
Temporary appointments **
Children's rights adviser Linda Epstein (35 hours, August 2011)
Children's rights adviser Zaki Woodbridge (35 hours, August 2011)
** Posts available in the summer holidays to those under 18 years old able to provide children'srights expertise that CRAE cannot obtain from adult employees.
Legal intern Maria Mullan (March 2012 to May 2012 )
Page 4
CHILDREN'S RIGHTS ALLIANCE FOR ENGLAND
MANAGEMENT COUNCIL REPORT FOR THE YEAR ENDED 31 MARCH 2012
IntroductionThe management council (the members of which are the trustees and also the directors, for the purposesof company law) presents its report and financial statements for the year ended 31 March 2012. Thefinancial statements comply with current statutory requirements, the memorandum and articles ofassociation and the Statement of Recommended Practice "Accounting and Reporting by Charities" issuedin March 2005. The management council has complied with the duty in the Charities Act 2011 to have dueregard to public benefit guidance published by the Charity Commission when reviewing our aims andobjectives and in planning our future activities.
Objectives and activities
VisionCRAE seeks the full implementation of the Convention on the Rights of the Child in England. Our vision isof a society where the human rights of all children are recognised and realised.
MissionCRAE protects the human rights of children by lobbying government and others who hold power, bybringing or supporting test cases and by using regional and international human rights mechanisms. Weprovide free legal information, raise awareness of children’s human rights, and undertake research aboutchildren’s access to their rights. We mobilise others, including children and young people, to take action topromote and protect children's human rights. Each year we publish a review of the state of children'srights in England.
AimsThroughout this period we aimed to:
Secure legally enforceable rights for children
End abuses of children’s human rights
Seek government structures and interventions that enable the full realisation of children's human rights
Achieve adequate protection for children from discrimination, including on the grounds of age
Increase children’s access to justice
Support children’s activism within the children’s rights movement
Promote respect for the Convention on the Rights of the Child as a legal instrument, and ensure wide
government dissemination.
Overall objectives The charity’s objectives are to promote any charitable purposes for the benefit of children in the UK andabroad with particular regard to the United Nations Convention on the Rights of the Child including butwithout prejudice to the generality of the foregoing the relief of poverty, sickness and distress, thesafeguarding and maintenance of health, the provision of care, protecting from abuse and all otherinjurious, humiliating and degrading treatment and the advancement of education and training and toadvance public knowledge in all matters concerning those charitable purposes.
The charity set itself five overall objectives for the period January 2009 to end December 2011:
Achieve greater respect for internationally agreed human rights standards as the basis of all laws,
policies and services affecting children
Bring into the public domain the perspectives and experiences of children and young people, especially
of those who have experienced discrimination or other human rights violations
Strengthen our capacity to engage in strategic litigation to end human rights abuses and challenge all
forms of discrimination against children and young people
Considerably enlarge the membership of our alliance bringing together all those organisations and
individuals who want to help protect the human dignity and equal entitlements of every child
Ensure a financially sustainable basis for maintaining and growing our vital work.
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CHILDREN'S RIGHTS ALLIANCE FOR ENGLAND
MANAGEMENT COUNCIL REPORT FOR THE YEAR ENDED 31 MARCH 2012
Main achievements including public benefitOur main achievements this year were:
Held the Government to account for its record on children’s rights, by publishing the State of Children’s
Rights in England, our annual analysis of the Government’s progress on implementation of the
Convention on the Rights of the Child (CRC);
Challenged the Government in relation to the restraint of children in custody, by bringing a judicial
review, which led to judicial condemnation of the widespread unlawful restraint of children in privately-
run prisons;
Successfully influenced the Government’s proposals for reform of the Office of the Children’s
Commissioner for England through its work chairing the NGO coalition lobbying on the review;
Carried out research into violence against children in custody, as part of an innovative pan-European
project;
On behalf of the Participation Works Partnership, continued to promote children’s right to be heard and
taken seriously by decision-makers;
Raised public awareness of the CRC, by establishing and chairing the Right Year for Children
Campaign, to mark the 20th anniversary of the UK’s ratification of the Convention;
Raised awareness of the CRC amongst lawyers working with children, through publication of
Children's Rights in the Courts publication;
Promoted a rights-based approach to juvenile justice and the family, through publication and
dissemination of Doing Right by Children, a publication which makes the case for such an approach,
based on research with children and public bodies;
Advised 263 people in relation to children’s rights through our You’ve got the Right legal advice service;
and
Worked towards our objective of making the case for incorporation of the CRC into domestic law by,
with others, leading the Rights of the Child UK (ROCK) coalition in publishing Why incorporate? and
submitting evidence to the Commission on a Bill of Rights.
Objectives during the yearSpecific objectives are included in the left hand column below. The right hand column sets out the extentto which these were achieved.
Children's rights analysis and advocacy
What we said we'd do What we did
Press for theConvention on theRights of the Child tobe the basis of all lawand policy affectingchildren
Analysed the children’s rights impact of policy and legislative proposals
and lobbied Government and Parliament for reform to enhance children’s
rights.
Published and disseminated the findings of Doing Right by Children, a
publication making the case for a rights based approach to juvenile justice
and family life.
Influence reform of theChildren'sCommissioner
Coordinated the non governmental response to the consultation on the
review of the Office of the Children's Commissioner for England and
positively influenced the Government’s response to the consultation.
Push for a Governmentaction plan onchildren’s rights
With others, successfully lobbied for a forum through which civil society
can engage with the Government on children’s rights.
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CHILDREN'S RIGHTS ALLIANCE FOR ENGLAND
MANAGEMENT COUNCIL REPORT FOR THE YEAR ENDED 31 MARCH 2012
What we said we'd do What we did
Ensure proposals from theCommission on a Bill of Rightsincorporate children’s rights andviews
With the British Institute of Human Rights and ROCK,
organised an event to be held in July 2012 at which children
can express their views to Commissioners.
Coordinated the ROCK submission to the Commission on a
Bill of Rights recommending the full incorporation of the
CRC into UK law.
Lead celebrations of the 20thanniversary of the UK ratifying theCRC
Chaired the Right Year for Children campaign, to raise
awareness of the Convention on the Rights of the Child,
including by supporting children in delivering human rights
messages to 10 Downing Street.
Encourage lawyers to make muchmore use of the CRC in children'scases
Published Children’s Rights in the Courts, a publication
showing how the CRC has been successfully used in the
courts to promote children’s rights.
Publish CRAE's annual review of thestate of children's rights in England
Published State of children's rights in England 2011 report
at our annual children’s rights lecture in December 2011.
Make submissions to internationalhuman rights monitoring bodies
Made a submission to the Universal Periodic Review in
respect of the UK.
Challenge unlawful restraint ofchildren in custody
Brought a judicial review to challenge Ministers’ refusal to
review records of restraint in secure training centres and
notify former detainees who may have been unlawfully
restrained.
Lobby for children and young peopleto be heard and taken seriously
With Participation Works, lobbied for children’s voices to be
heard in reforms brought forward in the Health and Social
Care Act 2012, the Localism Act 2011, the Protection of
Freedoms Act 2012 and the Education Act 2011.
Offer advice and support to childrenand young people
Assisted 263 children through the provision of legal advice.
Challenge threats to children's right torespect for private life
Lobbied for children to be properly informed about their
rights to refuse to participate in fingerprinting and other
biometric systems in schools.
Disseminate information on theEquality Act 2010
Published Equality Matters for Children and supported
children to develop their own ‘Measure of Respect’ – a set
of indicators which determine the extent to which a society
respects its young people. Develop our Strategic Litigation forthe Rights of Children Network
Coordinated a strategic litigation strategy group focusing on
the restraint of children in custody, involving the Howard
League for Penal Reform, INQUEST, Medical Justice and
the NSPCC.
Maintain and diversify our funding Approached new funders to support our work.
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CHILDREN'S RIGHTS ALLIANCE FOR ENGLAND
MANAGEMENT COUNCIL REPORT FOR THE YEAR ENDED 31 MARCH 2012
Plans for future activities
In 2012/2013 we will continue to advance children’s rights in law, policy and practice by:
analysing the children’s rights impact of Government’s policy and legislative proposals and lobbying
ministers and parliamentarians;
holding the Government to account for its record on children’s rights;
carrying out research to support our policy positions;
mobilising and empowering others to take action to promote children’s rights, through our membership
and networks;
providing legal information and training on children’s rights; and
raising awareness of children’s human rights.
We will continue to build our organisational strength by reviewing our membership structure and seekingto diversify and build our funding streams.
Financial review
The Children's Rights Alliance for England had net outgoing resources after transfers on unrestrictedfunds, a loss, of £28,680 for the year. Together with the accumulated surplus brought forward fromprevious years, the Children's Rights Alliance for England now has an accumulated surplus onunrestricted funds of £27,225 (2011 surplus of £55,905). Restricted funds carried forward at 31 March2012 amounted to £1,697 (2011 £25,178). This is sufficient for the activities for which the funds wereprovided.
Reserves policyThe management council has examined the charity's requirements for reserves in light of the main risks tothe organisation. It has established a policy whereby the unrestricted funds not committed to or invested intangible fixed assets, the free reserves, held by the charity should be 6 months of the expenditureexcluding the expenditure on finite projects plus the closing cost for finite projects. This gives a target of£56,686. The reserves are needed to meet the working capital requirements of the charity and themanagement council is confident that at this level they would be able to continue the current activities ofthe charity in the event of a significant drop in core funding. The present level of free reserves available tothe charity of £27,223, being unrestricted funds less the unrestricted fixed assets therefore, falls short ofthe target level.
Risk managementThe management council confirms that it has identified and reviewed the major risks to which the charityis exposed and has established systems to mitigate these risks.
Main funding sourcesCRAE is extremely grateful to the following organisations for their continuing support: The Bromley Trust,The Children's Society, The Joseph Rowntree Charitable Trust, NSPCC, Save the Children UK andUNICEF UK. These are our primary sources of unrestricted income – vital for the effective running of ourorganisation. CRAE does not receive any contribution towards its core running costs from Government.The legal advice service for children on human rights and equality law in England and our children's rightsoutreach continued to be funded by the Equality and Human Rights Commission. This year we receivedproject funding from the Daphne III programme (European Commission), the Esmée FairbairnFoundation, Eurochild, Participation Works Partnership and Progress (European Commission). Thisadded to existing project funding from the Fundamental Rights and Citizenship programme (EuropeanCommission). In addition, CRAE earns income from contracts, membership fees and publication sales.
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CHILDREN'S RIGHTS ALLIANCE FOR ENGLAND
MANAGEMENT COUNCIL REPORT FOR THE YEAR ENDED 31 MARCH 2012
Structure, governance and management
Company statusThe company is limited by guarantee, governed by its memorandum and articles of association, andregistered under the number 2652127. The company is registered as a charity under the number1005135.
MembershipAny organisation or individual committed to the full implementation of the CRC can apply to join CRAE.
Applications for CRAE membership are considered at the quarterly management council meetings.
Relationship with membersThe Secretariat (paid staff) works closely and consistently with CRAE members in monitoring children'srights and seeking positive changes in law, policy and practice. We take an active role in severalcoalitions, including the ROCK (Rights of the Child UK) coalition, a UK wide network of organisations andindividuals seeking the incorporation of the CRC into UK law and the Children’s Commissioner ReviewCoordinating Group. CRAE's young members are engaged in our campaigns and policy development asappropriate.
GovernanceThe management council is responsible for setting strategies and policies for the charity and for ensuringthat these are implemented.
The management council has four sub-committees, one focusing on finance and fundraising, one whichupdates internal policies and procedures and one which oversees CRAE's strategic litigation. The fourthsub-committee was set up during this year to deal with recruitment. The terms of reference for eachsub-committee have been agreed by full Council which also receives regular information of decisionstaken by the sub-committees.
Management and staffingDay to day management of the charity is delegated to the Director.
Patrons CRAE is very grateful to our Patrons for their continuing support and influence inside and outside ofParliament.
Ben Emmerson QCThe Lord JuddProfessor Margaret LynchMichael Mansfield QCMicheline MasonThe Lord RamsbothamThe Baroness Walmsley
CRAE would also like to express its thanks to Sir William Utting CB who, following a long period as aPatron of CRAE, resigned this year
Management council
Appointment & terms of officeMembers of the management council (the board of trustees) are elected annually at the charity’s annualgeneral meeting from the membership of the company. Members of the management council serve fortwo-year periods and may serve for up to three consecutive terms.
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CHILDREN'S RIGHTS ALLIANCE FOR ENGLAND
MANAGEMENT COUNCIL REPORT FOR THE YEAR ENDED 31 MARCH 2012
Council membersThe members of the management council perform the role of directors in company law and trustees incharity law. Those who served during the year were:
Bill BadhamRhasan Brunner (resigned 7 December 2011)Flo Chiwetu (appointed 7 December 2011)Laura CourtneyDebbie CowleyJack Green Tara FloodJane FortinRoy GrimwoodRachel HodgkinDominic KingLouise King (resigned 7 December 2011)Melian MansfieldAlison MarshallKate Martin (appointed 7 December 2011)Shehryar Mirza (appointed 7 December 2011)Rory MurrayPeter Newell (resigned 7 December 2011)Lisa Payne (resigned 23 November 2011)Mary Riddell (resigned 7 December 2011)Adam Roberts (resigned 7 December 2011)Imogen SchönAlex Stutz (resigned 7 December 2011)Diana SuttonZoe Triston (appointed 7 December 2011)Tasha Xavier
Council associatesCRAE members amended our constitution in November 2008 to create a new governance position ofCouncil associate, allowing under 16 year-olds to become members of CRAE's management council.
Sana KhanShehryar Mirza (became council member on 7 December 2011)Tom Roberts
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CHILDREN'S RIGHTS ALLIANCE FOR ENGLAND
MANAGEMENT COUNCIL REPORT FOR THE YEAR ENDED 31 MARCH 2012
Statement of the management council's responsibilities
The management council is responsible for preparing the annual report and the financial statements inaccordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
Company law requires the management council to prepare financial statements for each financial yearwhich give a true and fair view of the state of affairs of the company and of the surplus or deficit of thecompany for that period. In preparing those financial statements, the management council is required to:
select suitable accounting policies and then apply them consistently;
make judgments and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that
the company will continue in business;
observe the methods and principles in the Charities SORP.
The management council is responsible for keeping proper accounting records which disclose withreasonable accuracy at any time the financial position of the company and to enable them to ensure thatthe financial statements comply with the Companies Act 2006. It is also responsible for safeguarding theassets of the company and hence for taking reasonable steps for the prevention and detection of fraudand other irregularities.
So far as each of the members of the management council is aware at the time the report is approved:
there is no relevant audit information of which the company's auditors are unaware, and
the management council have taken all reasonable steps that they ought to have taken to make
themselves aware of any relevant audit information and to establish that the auditors are aware of that
information.
The council members are responsible for the maintenance and integrity of the corporate and financialinformation included on the charitable company’s website. Legislation in the United Kingdom governingthe preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Events since the end of the year
In the opinion of the management council no event since the balance sheet date significantly affects thecompany's financial position.
Auditors
The auditors, MHA MacIntyre Hudson, will be proposed for reappointment in accordance with section 485of the Companies Act 2006.
Small company exemptions
The report of the management council has been prepared taking advantage of of the small companiesexemption of section 415A of the Companies Act 2006.
This report was approved by the management council on 4 December 2012 and signed on its behalf by:
Alison MarshallChair
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CHILDREN'S RIGHTS ALLIANCE FOR ENGLAND
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CHILDREN'S RIGHTS ALLIANCE FORENGLAND
Registered Company Number 2652127
We have audited the financial statements of Children's Rights Alliance for England for the year ended31 March 2012 which comprise the Statement of Financial Activities, the Balance Sheet and the relatednotes. The financial reporting framework that has been applied in their preparation is applicable law andthe requirements of the Financial Reporting Standard for Smaller Entities (effective April 2008) (UnitedKingdom Generally Accepted Accounting Practice applicable to Smaller Entities).
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to thecharitable company's members those matters we are required to state to them in an auditors' report andfor no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility toanyone other than the charitable company and its Management Council as a body, for our audit work, forthis report, or for the opinions we have formed.
Respective responsibilities of council members and auditors
As explained more fully in the Statement of the Management Council's Responsibilities, the councilmembers (who are also the directors of Children's Rights Alliance for England for the purposes ofcompany law) are responsible for the preparation of the financial statements and for being satisfied thatthey give a true and fair view.
Our responsibility is to audit and express an opinion on the financial statements in accordance withapplicable law and International Standards on Auditing (UK and Ireland). Those standards require us tocomply with the Auditing Practices Board's Ethical Standards for Auditors.
Scope of the audit of the financial statements
An audit involves obtaining evidence about the amounts and disclosures in the financial statementssufficient to give reasonable assurance that the financial statements are free from material misstatement,whether caused by fraud or error. This includes an assessment of whether the accounting policies areappropriate to the charitable company's circumstances and have been consistently applied andadequately disclosed; the reasonableness of significant accounting estimates made by the Committeemembers; and the overall presentation of the financial statements.
In addition, we read all the financial and non-financial information in the Management Council Report toidentify material inconsistencies with the audited financial statements. If we become aware of anyapparent material misstatements or inconsistencies we consider the implications for our report.
Opinion on financial statements
In our opinion the financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31 March 2012, and of its
incoming resources and application of resources, including its income and expenditure, for the year
then ended; and
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice applicable to smaller entities; and
have been properly prepared in accordance with the Companies Act 2006;
Opinion on other matters prescribed by the Companies Act 2006
In our opinion the information given in the Management Council Report for the financial year for which thefinancial statements are prepared is consistent with the financial statements.
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CHILDREN'S RIGHTS ALLIANCE FOR ENGLAND
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CHILDREN'S RIGHTS ALLIANCE FORENGLAND
Registered Company Number 2652127
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters where the Companies Act 2006 requires usto report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been
received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees' remuneration specified by law are not made; or
we have not received all of the information and explanations we require for our audit; or
the management council were not entitled to prepare the financial statements in accordance with the
small companies regime and take advantage of the small companies exemption in preparing the
Report of the Board.
Simon Erskine FCASenior statutory auditor
MHA MacIntyre HudsonChartered Accountants and Statutory Auditor
New Bridge Street House30-34 New Bridge StreetLondon EC4V 6BJ
Date:
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CHILDREN'S RIGHTS ALLIANCE FOR ENGLAND
STATEMENT OF FINANCIAL ACTIVITIES(incorporating Income and Expenditure Account)
For the year ended 31 March 2012
Unrestricted RestrictedFunds Funds Total Funds Total Funds
2012 2011Note £ £ £ £
Incoming Resources
Incoming resources from generated funds
Voluntary Income 3 93,269 - 93,269 109,846
Investment income 2 5,135 - 5,135 6,572
Incoming resources from charitable activities 4 12,839 429,068 441,907 331,404
Total Incoming Resources 111,243 429,068 540,311 447,822
Resources Expended
Charitable activities 5 102,852 479,101 581,953 464,400
Governance costs 6 10,519 - 10,519 6,149
Total Resources Expended 113,371 479,101 592,472 470,549
Net Income/(Expenditure)before transfers (2,128) (50,033) (52,161) (22,727)
Transfers between funds 16 (26,552) 26,552 - -
Net Incoming/(Outgoing)Resources after transfers (28,680) (23,481) (52,161) (22,727)
Fund balances broughtforward at 1 April 2011 55,905 25,178 81,083 103,810
Fund balances carriedforward at 31 March 2012 £ 27,225 £ 1,697 £ 28,922 £ 81,083
The balance on restricted funds represents the amount of funds available for specific projects or activitieswhich were not finished at the year end. These funds are therefore necessary to complete the project oractivity in the next year and are not a surplus available to the charity for other purposes. A breakdown ofthe amounts attributable to the projects and activities is shown in note 16.
There were no recognised gains and losses for 2012 or 2011 other than those included in the statement offinancial activities.
The notes on pages 16 to 26 form part of these financial statements.
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CHILDREN'S RIGHTS ALLIANCE FOR ENGLAND
BALANCE SHEETAs at 31 March 2012
2012 2011Note £ £ £ £
FIXED ASSETS
Tangible fixed assets 12 2 795
CURRENT ASSETS
Debtors 13 91,142 39,445Cash at bank and in hand 50,786 74,235
141,928 113,680
CREDITORS: amounts falling duewithin one year 14 (113,008) (33,392)
NET CURRENT ASSETS 28,920 80,288
TOTAL ASSETS LESS CURRENT LIABILITIES £ 28,922 £ 81,083
FUNDS
Restricted funds 16 1,697 25,178Unrestricted funds 16 27,225 55,905
17 £ 28,922 £ 81,083
The financial statements have been prepared in accordance with the provisions of the Companies Act2006 applicable to companies subject to the small companies' regime and in accordance with theFinancial Reporting Standard for Smaller Entities (effective April 2008).
The financial statements were approved and authorised for issue by the management council on 4 December 2012 and signed on its behalf by:
Alison Marshall Roy GrimwoodChair Treasurer
The notes on pages 16 to 26 form part of these financial statements.
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CHILDREN'S RIGHTS ALLIANCE FOR ENGLAND
NOTES TO THE FINANCIAL STATEMENTSFor the year ended 31 March 2012
1. ACCOUNTING POLICIES
A summary of the principal accounting policies, all of which have been applied consistentlythroughout the year and with the preceding year, is set out below.
1.1 Basis of preparation of financial statements
The financial statements have been prepared under the historic cost convention and inaccordance with the Statement of Recommended Practice - Accounting and Reporting byCharities (SORP 2005) issued in March 2005, Financial Reporting Standard for Smaller Entities(effective April 2008) and applicable UK Accounting Standards and the Companies Act 2006.The financial statements include the results of the company's operations which are described inthe Management Council Report and all of which are continuing.
The company has taken advantage of the exemption in Financial Reporting Standard No.1 fromthe requirement to produce a cash flow statement on the grounds that it is a small company.
The financial statements have been prepared on a going concern basis. Although there was asignificant deficit on unrestricted funds this year the Charity has substantially reduced itsexpenditure base since the year-end. As a result, current projections show a modest surplus forthe year ended 31 March 2013 and the Management Council is confident of being able tocontinue to raise sufficient funds to maintain operations.
1.2 Fund accounting
The General fund represents unrestricted funds which are available for use at the discretion ofthe council members in furtherance of the general objectives of the charity and which have notbeen designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the council membersfor particular purposes. The aim and use of each designated fund is set out in the notes to thefinancial statements.
Restricted funds are funds which are to be used in accordance with specific restrictionsimposed by donors or which have been raised by the charity for particular purposes. The cost ofraising and administering such funds are charged against the specific fund. The aim and use ofeach restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
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CHILDREN'S RIGHTS ALLIANCE FOR ENGLAND
NOTES TO THE FINANCIAL STATEMENTSFor the year ended 31 March 2012
1.3 Incoming resources
Voluntary income including donations, gifts and grants that provide core funding or are of ageneral nature are recognised where there is entitlement, certainty of receipt and the amountcan be measured with sufficient reliability. Such income is only deferred when:
The donor specifies that the grant or donation must only be used in future accounting
periods: or
The donor has imposed conditions which must be met before the charity has unconditional
entitlement.
Income from commercial trading activities is recognised as earned as the related goods andservices are provided.
Investment income is recognised on a receivable basis.
Income from charitable activities, which includes income received under contract or whereentitlement to grant funding is subject to specific performance conditions, is recognised asearned (as the related goods or services are provided). Grant income included in this categoryprovides funding to support advice/performance activities and is recognised where there isentitlement, certainty of receipt and the amount can be measured with sufficient reliability.
1.4 Volunteers
The value of services provided by volunteers is not incorporated into these financial statements.
1.5 Resources expended
Expenditure is recognised when a liability is incurred.
Charitable activities include expenditure associated with implementing the objectives of the
charity and include both direct and support costs relating to these activity costs.
Governance costs include the cost of the preparation and audit of the statutory accounts, the
costs of management council meetings and the cost of any legal advice to council members
on governance or constitutional matters.
Support costs include central functions and have been allocated to activity cost categories on
a basis consistent with the use of resources, eg staff costs by the time spent and other costs
by their usage.
The cost of irrecoverable Value Added Tax incurred on costs is included in those costs.
1.6 Tangible fixed assets and depreciation
Individual fixed assets costing £500 or more are capitalised at cost.
Depreciation is provided at rates calculated to write off the cost of fixed assets, less theirestimated residual value, over their expected useful lives on the following bases:
Office equipment - 33% Straight lineFixtures & fittings - 25% Straight line
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CHILDREN'S RIGHTS ALLIANCE FOR ENGLAND
NOTES TO THE FINANCIAL STATEMENTSFor the year ended 31 March 2012
1.7 Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchangeruling at the balance sheet date. Transactions in foreign currencies are translated into sterling atthe rate ruling on the date of the transaction. Exchange differences are taken into account inarriving at the net income/(expenditure) for the year.
1.8 Pensions
The company operates a stakeholder pension scheme. If employees choose to join, thecompany contributes 6% of gross salary. Alternatively, the company contributes 6% of grosssalary to an employee’s personal pension fund. The pension charge represents the amountspayable by the company to the funds in respect of the year.
1.9 Deferred Grants
Grants of a revenue nature are credited to incoming resources in the period in which they arereceivable. Grants received in advance for specified future periods are carried forward asdeferred income.
2. INVESTMENT INCOME
Total Funds Total Funds
2012 2011£ £
Bank interest receivable 373 72Rental income receivable 4,762 6,500
£ 5,135 £ 6,572
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CHILDREN'S RIGHTS ALLIANCE FOR ENGLAND
NOTES TO THE FINANCIAL STATEMENTSFor the year ended 31 March 2012
3 VOLUNTARY INCOME
Total Funds Total Funds
2012 2011£ £
Grants (see note 7) 88,500 104,000Donations 4,769 5,846
£ 93,269 £ 109,846
4. INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
Total Funds Total Funds
2012 2011£ £
Grants (see note 7) 429,068 297,421Membership fees 6,960 8,950Publications sales 773 1,039Fees 4,921 23,622Others 185 372
£ 441,907 £ 331,404
Charitable activities comprise campaigning for the rights of children.
5. RESOURCES EXPENDED - CHARITABLE ACTIVITIES
Total Funds Total Funds
2012 2011£ £
Grants payable (see note 8) 184,963 34,511Direct costs 119,802 62,955Staff costs 196,307 269,479Premises costs 27,573 33,574Administrative costs 53,308 63,881
£ 581,953 £ 464,400
Charitable activities comprise campaigning for the rights of children.
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CHILDREN'S RIGHTS ALLIANCE FOR ENGLAND
NOTES TO THE FINANCIAL STATEMENTSFor the year ended 31 March 2012
6. GOVERNANCE COSTS
Total Funds Total Funds
2012 2011£ £
Auditor's remuneration - Current year 4,440 4,000 - Underprovision in previous year 3,162 -Council expenses 2,917 2,149
£ 10,519 £ 6,149
7. GRANT INCOME
2012 2011£ £
Access to Volunteering Fund - 3,776The Bromley Trust 15,000 15,000The Children's Society 8,000 8,000EHRC 65,459 61,919Esmée Fairbairn Foundation - 64,125Eurochild 13,211 -European Commission 358,769 70,256First Light - 20,000JRCT 15,000 14,000NCB (Participation Works) 16,667 36,000NSPCC 29,500 30,000ROCK 204 -Save the Children UK 3,000 4,000UNICEF UK 18,000 7,000
542,810 334,076Deferred grants Brought forward from previous year 7,500 74,845Carried forward to next year (32,742) (7,500)
Total for the year £ 517,568 £ 401,421
2012 2011£ £
Incoming resources from Voluntary income (note 3) 88,500 104,000 Charitable activities (note 4) 429,068 297,421
Total for the year £ 517,568 £ 401,421
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CHILDREN'S RIGHTS ALLIANCE FOR ENGLAND
NOTES TO THE FINANCIAL STATEMENTSFor the year ended 31 March 2012
8. GRANTS PAYABLE
2012 2011£ £
Children's Rights Alliance, Ireland 4,213 10,163Lastekaitse Liit, Estonia 396 5,516Ludwig Boltzmann Association, Austria 49,650 12,449Organizatia Salvati Copiii, Romania 31,503 6,383Observatoire International de Justice Junvenile Fondation, Belgium 15,352 -Defence for Children - ECPAT, Netherlands 40,008 -The Commissioner for Children's Rights, Cyprus 43,841 -
Total for the year £ 184,963 £ 34,511
Grants are paid to organisations for campaigning for the rights of children.
9. NET INCOMING/(OUTGOING) RESOURCES
Net incoming/(outgoing) resources is stated after charging:
2012 2011£ £
Depreciation of tangible fixed assets- owned by the company 793 1,240Auditors' remuneration- Current year 4,440 4,000- Underprovision in previous year 3,162 -Auditors' remuneration - non audit services 5,264 3,610
No member of the management council received any emoluments (2011 - £Nil) and no employeereceived emoluments of £60,000 or more (2011 - £Nil).
Nine (2011 - Ten) members of the management council were reimbursed the costs of travelling tocouncil meetings, totalling £1,444 (2011 - £1,892).
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CHILDREN'S RIGHTS ALLIANCE FOR ENGLAND
NOTES TO THE FINANCIAL STATEMENTSFor the year ended 31 March 2012
10. STAFF COSTS
Staff costs were as follows:
2012 2011£ £
Salaries 163,351 229,299Social security costs 19,185 23,252Pension costs 10,548 13,532
£ 193,084 £ 266,083
The company operates a stakeholder pension scheme. The pension charge represents the amountspayable by the company to the funds in respect of the year. The charity has no commitments beyondthese regular contributions. There were outstanding contributions at the year-end of £854 (2011 -
£Nil).
The average monthly number of full time equivalent employees during the year was as follows:
2012 2011
Public policy advocacy 1 3Legal advice and advocacy 1 1Children’s rights outreach / children’s activism 1 1Office Administration 1 1
4 6
11. TAXATION
The company is a charity and is exempt from tax on income and gains falling within section 505 ofthe Taxes Act 1988 or section 256 of the Taxation of Chargeable Gains Act 1992 to the extent thatthese are applied to its charitable objects. No tax charges have arisen in the charity.
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CHILDREN'S RIGHTS ALLIANCE FOR ENGLAND
NOTES TO THE FINANCIAL STATEMENTSFor the year ended 31 March 2012
12. TANGIBLE ASSETS
Office Fixtures &equipment fittings Total
£ £ £
CostAt 1 April 2011 9,799 5,006 14,805Disposals (2,370) (3,780) (6,150)
At 31 March 2012 7,429 1,226 8,655
DepreciationAt 1 April 2011 9,004 5,006 14,010Charge for year 794 (1) 793On disposals (2,370) (3,780) (6,150)
At 31 March 2012 7,428 1,225 8,653
Net book valueAt 31 March 2012 £ 1 £ 1 £ 2
At 31 March 2011 £ 795 £ - £ 795
13. DEBTORS
2012 2011£ £
Due within one year
Trade debtors 3,627 1,948
Other debtors 3,931 644
Prepayments 2,175 8,159Grants in arrears 81,409 28,694
£ 91,142 £ 39,445
14. CREDITORS:
Amounts falling due within one year
2012 2011£ £
Trade creditors 7,354 8,967
Social security and other taxes 6,871 6,120
Other creditors 57,544 2,226
Accruals 8,497 8,579Deferred income (see below) 32,742 7,500
£ 113,008 £ 33,392
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CHILDREN'S RIGHTS ALLIANCE FOR ENGLAND
NOTES TO THE FINANCIAL STATEMENTSFor the year ended 31 March 2012
15. DEFERRED GRANT INCOME
2012 2011£ £
At 1 April 2011 7,500 77,550Less amount released to incoming resources (7,500) (77,550)Plus grant income deferred in the year 32,742 7,500
At 31 March 2012 £ 32,742 £ 7,500
16. STATEMENT OF FUNDS
Balance Movement in Resources Balance
1 April Incoming Outgoing Transfers 31 March
2011 2012
£ £ £ £ £Unrestricted fundsGeneral fund 55,905 111,243 (75,175) (71,249) 20,724
Designated funds: Engaging children in European and international decision-making - - (12,252) 16,109 3,857 End violence against children in custody - - (25,944) 28,588 2,644
Total unrestricted funds 55,905 111,243 (113,371) (26,552) 27,225
Restricted funds Engaging children in European and international decision-making - 21,950 (34,652) 12,702 - End violence against children in custody - 285,433 (285,458) 25 - Equality matters 10,966 26,144 (57,698) 20,588 - Listen and change publication 7,880 - - (7,880) - Participation Works Bulletin - 16,667 (16,667) - - The reality of children's rights 6,332 - (6,316) (16) - Speak up! - 13,211 (11,518) - 1,693 You've got the Right - 65,459 (66,592) 1,133 - Other restricted funds - 204 (200) - 4
Total restricted funds £ 25,178 £ 429,068 £ (479,101) £ 26,552 £ 1,697
Total funds £ 81,083 £ 540,311 £ (592,472) £ - £ 28,922
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CHILDREN'S RIGHTS ALLIANCE FOR ENGLAND
NOTES TO THE FINANCIAL STATEMENTSFor the year ended 31 March 2012
16. STATEMENT OF FUNDS (continued)
Engaging children in European and international decision-making - a review of how children andyoung people are involved in European and international decision-making processes that affect them,including five national consultation events with children and young people in partner countries(Austria, England, Estonia, Ireland and Romania). This project is part-funded by the EuropeanCommission's Fundamental Rights and Citizenship programme (restricted fund as above) and partlyfrom the Charity's unrestricted funds (designated funds as above). The designated fund transfershown above represents the Charity's committed funding of the project for the year.
End violence against children in custody - a children and young people's research and advocacyproject. It was partly funded by the European Commission's Daphne III programme involving fiveEuropean partners (restricted fund as above) and partly from the Charity's unrestricted funds(designated funds as above). The designated fund transfer shown above represents the Charity'scommitted funding of the project for the year.
Equality Matters for Children - the development of online and print resources to promote equality andtackle discrimination against children and young people, as well as support for children and youngpeople to develop their own Measure of Respect. Funded by the European Commission's Progressprogramme (nominated by the Government's Equalities Office).
Listen and change publication refers to a revised document on the legal and policy basis of childrenand young people’s participation in decision-making, produced on behalf of the Participation WorksPartnership, of which CRAE is a founder member.
Participation Works bulletin - monthly bulletin summarising developments in participation law, policyand practice for participation workers and others.
You've got the Right - provision of legal advice, information and outreach training for children andyoung people on human rights and equality law. Funded by the Equality and Human RightsCommission.
Transfers have been made from the General fund to restricted funds to cover deficits on individualprojects at the year end.
Further information about the use of above restricted funds is included in the Management CouncilReport on pages 5 to 11.
17. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted Restricted
Funds Funds Total Funds
2012£ £ £
Fund balances at 31 March 2012are represented by
Tangible fixed assets 2 - 2Current assets 114,988 26,939 141,927Current liabilities (87,765) (25,242) (113,007)
£ 27,225 £ 1,697 £ 28,922
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CHILDREN'S RIGHTS ALLIANCE FOR ENGLAND
NOTES TO THE FINANCIAL STATEMENTSFor the year ended 31 March 2012
18. OTHER COMMITMENTS
At 31 March 2012 the company had annual commitments under non-cancellable operating leases asfollows:
Land and buildings Other2012 2011 2012 2011
£ £ £ £Expiry date:Within 1 year 1,990 4,476 - -Between 2 and 5 years - - 4,078 4,078
19. CAPITAL COMMITMENTS AND CONTINGENT LIABILITIES
The company brought a judicial review against the Secretary of State for Justice in this year, andappealed against the court’s decision at first instance. If the appeal is unsuccessful, the companymay be required to make a contribution to its own costs and those of the Secretary of State forJustice. The company’s liability in this respect will not be more than £9,400.
At the end of the year there were no capital commitments or other financial commitments for whichfull provision has not been made in these financial statements (2011 £Nil).
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