csef annual report 2007/08

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


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


“ 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



“ 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.



“ 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



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



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



“ 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


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


Balance Sheet as at 31st August 2007 13


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


Notes to the Financial Statementsfor the period ended 31st August 2007

15


“ 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


Notes to the Financial Statements (continued)for the period ended 31st August 2007

17


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



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


19


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 -



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.


21


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


“ 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


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 [email protected] 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 [email protected]

csef annual report 2007/08

Documents

preventative safety

interactive safety education

personal safety

high quality safety

trustees responsibilities

number of child victims

independent auditors

financial achievements