The trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".
The objects of the charity are;
To provide for, among such persons as adopt, whether temporarily or permanently and regardless of race, culture, nationality or ethnic origins, a nomadic style or habit of life (herein after referred to as 'Travellers'):
The relief of poverty in particular but not exclusively through the provision of advice, advocacy and counselling for persons in the necessitous situation, in particular those who are homeless
The advancement of education.
The promotion of good health and the relief of sickness.
The promotion of equality, diversity and racial harmony by encouraging others to understand the culture and needs of Travellers and highlighting the needs or and issues affecting Travellers.
The relief of unemployment in such ways as may be thought fit including assistance to find employment.
In shaping our objectives and planning our activities for the year, the Trustees have given consideration to the duties set out in section 17(5) of the Charities Act 2011 to have due regard to public benefit. In particular, the Trustees have considered how the planned activities will contribute to the overall aims and objectives that they have set.
The Trustees believe that the paragraphs on the "Objectives and activities" and "Achievements and performance" for the year, relate in detail the benefit that the charity provides to the public.
The charity's object is to work towards a more equitable society where everyone has the right to travel and to stop without fear of persecution because of their lifestyle. Friends, Families and Travellers (FFT) seeks to end racism and discrimination against Gypsies, Travellers and Roma, whatever their ethnicity, nationality, culture or background, whether settled or mobile, and to protect the right to pursue a nomadic way of life.
The policy adopted in furtherance of this object is to provide advice, information and casework services to Gypsies and Travellers, to research and raise awareness and understanding of Gypsy and Traveller issues among other bodies and agencies, to promote the health, education and social wellbeing of Gypsies and Travellers, and to lobby for change in order to ensure that the rights and responsibilities of Gypsies and Travellers are taken fully into account in the development of legislation, policy and practice at national, regional and local level.
The work is delivered through our skilled and dedicated staff and volunteer teams, increasingly coming from the diverse travelling communities.
This year has been one of progress, resilience, and powerful collective voices.
Throughout the past year, we have worked hard to expand vital support services, including our mobile advice bus which reaches families directly on site. The Trustees extend their congratulations to our Service Delivery Team for achieving the Advice Quality Standard accreditation, reflecting the professionalism and transparency of our advice work. We’re especially proud that we’ve been able to support Gypsies and Travellers to access just under £500,000 worth of support, whether in grants, benefits, or similar.
Young people remain central to our efforts, within and outside of FFT. Nineteen Young Health Champions graduated this year, and we continue to support education, employability and health awareness through inclusive programmes that build confidence and opportunity.
Nationally, our stand against injustice continues. Having identified an opportunity for recourse within the Crime and Policing Bill, our # Part4NoMore campaign mobilised supporters, campaigners and allies to challenge the harmful anti-Traveller legislation found in Part 4 of the Police, Crime, Sentencing and Courts Act 2022.
We are also proud to have supported legal action which led to portions of the Police, Crime, Sentencing and Courts Act being declared incompatible with human rights. Our advocacy even helped secure UN recommendations urging better protections and services for our communities.
Cultural celebration continues to be a cornerstone of our work. From the FFT Awards to Gypsy, Roma and Traveller History Month, and the Travelling Tales micro-museum, we’ve amplified stories, achievements and traditions with pride.
Community voices shaped our “What matters to us” campaign ahead of the General Election, highlighting urgent needs - from ending hate and discrimination to improving access to health, housing, and education. Our national projects work across health inequality, infant feeding and oral care, continues to drive real-world change.
To all our staff, partners, and most importantly, the communities we serve - thank you. Your strength and commitment guide everything we do. With your support, we continue on the path to justice, dignity, and lasting change.
Our Impact Supporting Individuals and Communities
At FFT, the heart of our work continues to be a practical advocacy and legal support service to Gypsy and Traveller communities across the UK, pushing to get a fair deal and protect the nomadic way of life. The Cost-of-Living has disproportionately impacted Gypsies and Travellers, and our dynamic Service Delivery team has responded accordingly.
Over the last year, our Service Delivery team helped people with over 4300 issues, while our various online, helpline and one-to-one advice sessions enabled met or talked to more than 1300 people and helped people access just under £500,000 of support in the form of grants, Universal Credit, PIP, and more.
As part of our ongoing Digital Inclusion drive, we distributed 750 SIM cards, each with 6 months’ worth of free calls, texts and data. That equals 90,000GB of data given out. Over 1650 people joined FFT webinars on health inequalities and participated in our community-led training programme on providing inclusive services to Romany Gypsy, Irish Traveller, Roma and Traveller communities.
Supporting Needs
Romany Gypsies, Roma and Irish Travellers face some of the poorest health and education outcomes of any minority ethnic groups in the UK, contributing to a cycle of inequality–a cycle often experienced by communities with shared traits of nomadic living, including New Travellers, Showmen and Liveaboard Boaters. To tackle the issues at the root, we run workshops, training and supported employability opportunities for young people, and offering information and advice to families.
To extend accessibility, our Service Delivery Team has been busy rolling out a new ‘mobile advice’ service for site residents, providing advice and casework support right on their doorstep, using our dedicated FFT advice bus. So far, we’ve delivered this service at seven sites across Sussex, with plans to expand further.
Working closely with the Electoral Commission and RSG, we co-produced accessible voting resources with Romany Gypsy, Irish Traveller, Roma and Traveller people. The resources included video and leaflets, covering a range of topics from voter ID to why voting matters.
We earned the Advice Quality Standard (AQS) accreditation, showcasing our adherence to the highest levels of professionalism, accessibility, and service quality in our advice offering. This recognition reflects our commitment to delivering reliable, inclusive support for Gypsy, Roma, and Traveller communities.
Continuing our RSPH-qualification Young Health Champions programme, we have seen ongoing success working with schools throughout Sussex to deliver the training to young Gypsy, Roma, and Traveller people. We have had fantastic feedback from the people involved, and now 19 young Gypsies, Roma and Travellers have successfully completed our programme.
Our Season’s Giftings campaign continued for the third year running, and with everyone’s support, 80 Gypsy and Traveller families across Sussex received toys, food, or a gas bottle, ending the year on a high and helping spread joy.
FFT partnered up with DentAid to help deliver free dental care to site residents in Brighton. This included a range of support such as tooth extraction, hygienist appointments, and general oral health advice, for Gypsy and Traveller people of all ages. The feedback has been great and we’re hoping to roll out the model across Sussex in the near future.
Transforming Systems- Challenging laws and policies
Tackling inequality requires action across systems; on the frontline, on the front benches, and at the ‘table’. At FFT, we adopt a multi-pronged approach, from our Service Delivery Team’s outreach to our Development Team’s national projects, to our policy, public affairs and national campaigning work.
Continuing our stand against Part 4 of the Police, Crime, Sentencing and Courts (PCSC) Act 2022, we launched # Part4NoMore in March 2024 - a national campaign urging the repeal of this draconian legislation. In its current form, the law criminalises trespass (with intent to reside), leading to fines, imprisonment, and home seizures targeting Gypsy and Traveller families. Over 40% of MPs have so far been contacted by our allies and supporters.
In March 2025, the UN’s Committee on Economic, Social and Cultural Rights urged the UK to repeal Section 83 of the PCSC Act (eviction powers against roadside camps), following written evidence submitted by FFT. It also recommended culturally pertinent stopping places; improved access to services (like health and education); anti-discrimination measures; and gender-responsive budgeting for Gypsy, Roma and Traveller communities.
In May 2024, the High Court ruled parts of the Police, Crime, Sentencing and Courts Act 2022, especially those extending Gypsy and Traveller area ban powers, breach the European Convention on Human Rights, citing unreasonable intrusion into private and family life. The case was brought by Wendy Smith, a Romany woman, as Claimant, with FFT and Liberty acting as Interveners.
Constructively, FFT disseminated a well-received policy note following series of updates to the National Planning Policy Framework (NPPF) and Planning Policy for Traveller Sites (PPTS), which include a more inclusive definition of Traveller, relaxed Green Belt development rules, and improved planning permissions when 5-year pitch supply is lacking.
Our FOI-led summary report revealed that 92% of UK local authorities have no transit sites for Gypsy and Traveller communities. Of the few with provision, access is limited, restricted stays, unclear fees and data inconsistency. We call for urgent funding, clarity, guidance, and repeal of discriminatory legislation.
Cultures and Histories
Friends, Families and Travellers hosted its 2024 awards in Brighton to honour Romany Gypsy, Irish Traveller, Roma, New Traveller, Showman, and Liveaboard Boater communities. From over 120 nominations, winners included young advocate Crystal Smith, heritage champion Kelly Horsley, boxing coach Eli Green, educator Pierina Tello, the Traveller Women’s Health Group, and lifetime achiever Chris Penfold Brown.
Our theme for Gypsy, Roma and Traveller History Month (GRTHM) 2024 was ‘What does family mean to you?’. We focused on the meaning of family, and the different shapes and sizes it can take, encouraging people from across our society to explore what family means to them. Nearly 16,000 people viewed our Gypsy, Roma and Traveller History Month page and accessed resources to raise awareness and celebrate in June.
Our micro-museum and storytelling project Travelling Tales sees our famous Crystal’s Vardo wagon filled with beautiful artefacts created, donated, and procured by Gypsy, Roma and Traveller people from across the country. The Vardo held a 3-month residency at the Worcester Art Gallery and Museum, and children’s workshops with live music from Romany, Irish Traveller and Roma performers also took place throughout 2024.
Ahead of the 2024 General Election, we gathered views from Romany Gypsy, Irish Traveller, Roma, New Traveller, Showman, and Liveaboard Boater communities for our “What matters to us” campaign. Key priorities for the at-the-time incoming UK government included ending hate, improving access to services, upholding human rights, and poverty relief. Young people also highlighted cost of living, services funding, and citizenship.
Projects for long-term change
We continue to focus on delivering meaningful projects for long-term change for the benefit of Irish Traveller, Romany Gypsy, Roma and Traveller communities.
Working with young Gypsy, Roma and Traveller people with experience of the criminal justice system, we produced “Trapped in the Turnstile” a report detailing experiences of discrimination and lack of support throughout their journey. We highlighted cultural ignorance, lack of tailored education, mental health supports and a “revolving door” effect.
In collaboration with Roma Support Group (RSG), as part of the Health and Wellbeing Alliance, we co-produced key resources on infant feeding, aimed at Romany Gypsy, Irish Traveller, Roma, and Traveller parents. Covering questions on natural, formula, or combination feeding, all the way to financial support available, these resources offer inclusive guidance for parents.
Continuing our partnership with Roma Support Group, we released a series of reports outlining healthcare barriers and inequalities faced by Gypsy, Roma, and Traveller people, with recommendations and guidance. These include maternal and mental health guidance, frontline-access research, and workshops for NHS staff.
We have been honoured to host the Gypsy Roma Traveller Friendly Churches project, which now has Paul McAleenan, Auxiliary Bishop for the Roman Catholic Diocese of Westminster as a patron. The project has seen a new ambassador, Abi Smith, join its work, six newly declared ‘Friendly Churches’ become sanctuary stops, and held its first National Conference in Salisbury Cathedral to great success.
Informing change
To continue targeting injustice at all levels, we carry out evidence-based policy research. Key research and reports from the past year included:
Submission to the 113th Session for Committee on the Elimination of Racial Discrimination (CERD) on the rights of Gypsies, Roma and Travellers in the UK.
‘What matters to us’: Gypsy, Roma and Traveller people on what they want to see from the next government.
Enablers of digital inclusion in primary care for Gypsy, Roma and Traveller Communities.
Guidance for Social Prescribing Link Workers on engaging with Gypsy, Roma and Traveller communities.
Tackling Mental Health Inequalities for Gypsy, Roma and Traveller People
Gypsy, Roma and Traveller community experiences of infant feeding, information and support services.
FFT and Roma Support Group Submission to Call for Evidence on Improving the Curriculum and Assessment System.
Freedom of Information research: Local authority transit provision for Gypsies and Travellers across the UK.
Planning Reforms December 2024: Impacts on Planning for Gypsy and Traveller Communities.
Submission for the seventh periodic report of the United Kingdom of Great Britain and Northern Ireland on the implementation of the International Covenant on Economic, Social and Cultural Rights.
Trapped in the Turnstile: Understanding the Impacts of the Criminal Justice System on Gypsy, Roma and Traveller Young Adults and their Families.
Briefing note: The Renters’ Rights Bill (2024-25) and the need for protections against disrepair on Gypsy and Traveller sites.
FFT x Amnesty Joint Briefing: Gypsy, Roma and Traveller communities and the right to social security.
Raising Awareness
We raise awareness of the inequalities faced by Gypsy, Roma and Traveller communities so that the public are equipped with information that enables them to hold the government to account.
Charities must stop seeing climate change as a separate issue, Civil Society
GMP over policing of children at Christmas market, BBC North West.
'A turnstile you can't escape: The impact of the justice system on young Gypsy, Roma and Traveller people', Magistrates Association.
Gypsy, Roma and Traveller people’s experiences to be highlighted at the UN, Travellers Times.
How the cost of living is affecting Gypsies and Travellers, ITV News.
Traveller sites political debate, BBC Politics East Midlands.
Baildon Council set to find more than 200 sites for Travellers, Yellow Advertiser.
Safety fears for Cambridge University rowers with fair date clash, The Times.
The net incoming resources for the year amounted to £271,712 (2024: £37,900). This comprised net incoming resources on restricted projects of £68,675 (2024: £2,570) and net incoming resources on unrestricted funds of £203,037 (2024: £35,330) to be added to general reserves which, after transfers, now stand at £598,695 (2024: £395,658).
This was final year of support (nine years) with Children in Need and Henry Smith Foundation, and the Roddick Foundation (three years) which together provided significant funding to our work to support individuals, for which we are very grateful. We have been fortunate to secure funding which allows this work to continue from Garfield Weston Foundation, Dulverton Foundation and the Access to Justice Foundation.
The Trustee Board will seek to build the organisation's reserves to a level where they represent a minimum of three months operating costs. Based on the budget for 25/26, unrestricted reserves are roughly on target, but income has grown annually over the last few years. Part of this reserves target is a contingency fund, to which the charity intends to transfer £20,000 annually into a Designated fund until the required level is reached.
The Trustee Board will formally review its Reserves policy annually in the light of changes in the organisation's levels of income and expenditure and any other factors.
The Trustee Board will require FFT's Principal Officer to report to the earliest meeting of the Board in any circumstance where the total cash balance held by the organisation falls below £130,000.
Whilst FFT's mission remains the same, we have refined our plans in response to a changing context and emerging issues in pursuit of our aim for a fair and equal place for all Gypsies, Roma and Travellers in UK society.
The post-pandemic environment of political instability, undermining of the human rights and the rule of law, and the cost-of-living crisis are having a significant and disproportionate impact on our communities We have increasing challenges of climate change, digital and financial inclusion in an increasingly on-line economy and a commitment to becoming a truly anti-racist organisation.
We will prioritise our racial justice casework which supports 4,000 people nationally each year with the issues that matter most to them, whether it is help with evictions, fleeing violence, registering with a doctor, or dealing with bullying in school. We take a trauma-informed approach, recognising trauma is a part of the lived experience of our communities. Highly responsive, we take cases from across the UK, support and bridge the areas between scattered local organisations. This work gives us a deep reach, understanding and trust within our communities and within Gypsy, Roma and Traveller organisations.
We will co-produce asset-based community development, including with children, young people and employment projects, digital inclusion, health improvement work and mental health support. The learning and models developed in this work, such as our award-winning Youth Health Champions Award, will be rolled out to other areas and organisations, scaling up our impact. Our casework provides evidence of inequalities and identifies trends and cluster issues. We add to this through conducting research with service providers, academics, and communities, to provide clear briefings and share the voices of communities widely, to influence policy and practice.
Improving Practice and Policy
We will work with those willing to, to co-develop service provision and systems which are inclusive of Gypsies, Roma and Travellers. We influence the policies and practice of other organisations, through key projects such as our Oak Foundation accommodation project working with Housing Associations, capacity building work addressing key inequalities with the Crown Prosecution Service regional boards, Strategic Health Bodies, Citizens Advice. We work with national decision-makers, using evidence and stories to make a compelling case for change. We will work to connect Gypsy, Roma Traveller civil society organisations and individuals to decision-makers so that community voices are heard.
As Secretariat for the All-Party Parliamentary Group for Gypsies Roma and Travellers, we will engage with and hold parliamentarians and government departments to account. We will engage public bodies such as the NHS as VCSE Health & Well-being Alliance members, and the Electoral Commission, National Police Chiefs' Council, oversight bodies such as the Care Quality Commission, Ofsted and the Office of National Statistics. With others, we submit evidence to International Treaty bodies who influence the UK government.
Campaigning
Our campaigning approach adopts a multipronged approach, targeting all the necessary levers to bring about change. We will share our evidence and stories with local and national media to increase public knowledge and understanding and strengthen the will to act of decision makers and policy formers. Through forging connections and strengthening relationships with civil society organisations across a range of issues, we will harness the solidarity of communities experiencing similar structural barriers.
Strategic Litigation
Where necessary, we will take legal routes to ensure the rights and entitlements of Gypsies, Roma and Travellers are respected. We take a selective approach to strategic litigation to maximise our impact and manage risks, partnering with GRT organisations, Liberty and the Public Interest Law Company.
Celebration
We will celebrate the remarkable and immense contributions Gypsy, Roma and Traveller individuals and communities bring to wider society, including our support of Gypsy Roma Traveller History Month and the FFT Awards recognising outstanding contributions and sharing these achievements with wider society.
Supporting Allies
We will work to create and sustain allies, recognising that Gypsy Roma Traveller civil society is small but growing. We will work to support and elevate others and give credit to other Gypsy, Roma and Travellers organisations for their work. FFT aims to be generous in sharing its knowledge and expertise to get things done, help others to learn and work with organisations and people from where they are. We are committed to collaborative partnerships, such as Moving for Change, the VCSE Health and Well-being Alliance, Equally Ours, the Race Health Observatory, the Anti-Bullying Alliance and the Alliance for Racial Justice, working with others working on inclusion, aligning our agendas to develop shared purpose.
We are proud allies to Gypsy, Roma and Traveller communities and we are proud to lead a team of dedicated staff and volunteers from all parts of the travelling and settled communities. During the coming year and onwards we will have a strong focus on ensuring that Gypsy, Roma and Traveller people are heard by politicians, policy makers and the wider public and on empowering Gypsies and Travellers in our work and in our organisation.
Full details of our Vision for Change are set out in our Strategic Plan 2023-2026.
The organisation is a charitable company limited by guarantee, incorporated on 14 July 1995, and registered as a charity on 29 November 2005.
The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. Under those Articles, the Trustees are elected at the Annual General Meeting.
The Members have guaranteed to contribute a maximum of £1 each in the event of the company being wound up.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
The directors of the company are also charity trustees for the purposes of charity law. Under the requirements of the Memorandum and Articles of Association, one third of the trustees retire by rotation each year and must be re-elected at the annual general meeting.
The board of trustees has power to appoint a trustee during the year. Any trustee so appointed must be re-elected at the subsequent annual general meeting.
Eligibility to be a Trustee is restricted to members or persons nominated by organisations who are members. In addition, Trustees may co-opt no more than two other persons, whether or not members, to serve as full voting Trustees.
The charity is run by a Board of Trustees, which can have up to 15 members, who delegate the day-to-day operation to the Principal Officer, Sarah Mann and staff.
The Board meets approximately five times a year. All have given their time and advice outside and beyond the board meeting.
Working Name
FFT
Potential new trustees are invited to attend a board meeting prior to appointment. Following appointment, new trustees undergo orientation to brief them on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the board of trustees and decision-making processes, the business plan and recent financial performance of the charity.
During the orientation they meet key employees and other trustees and are given an overview of the activities of the charity. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.
The trustees consider the Board of Trustees and the Chief Executive Officer to be the key management personnel of the charity in charge of directing and controlling the charity and running and operating the charity on a day-to-day basis.
All trustees give their time freely and no trustee remuneration was paid in the year. Details of trustees' expenses and related party transactions are disclosed in the notes of the accounts.
Trustees are required to disclose all relevant interests and register them with the board in accordance with the charity's policy.
The pay of the CEO along with all staff is reviewed annually by the Board and when appropriate increased taking into consideration inflation, average salaries in the area and salaries of other similar sized charities to ensure that the remuneration set is fair and not out of line with that generally paid for similar roles.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
FFT will seek to identify and minimise risks that may be incurred through the operation of its business. Such risks may include-
Risks to the health and safety of its staff, Trustees, clients, volunteers, partners and member of the public.
Financial risks for the organisation.
Business continuity risks for the organisation.
Reputational risks for the organisation.
It will do this by ensuring that this Policy and Strategy is reviewed by the Board of Trustees on at least an Annual Basis and that a systematic process of risk assessment is undertaken to identify and address specific risks.
The Principal Officer will be responsible for reporting on Risk Management to the Trustee Board on at least an Annual Basis and her report will cover:
Major risks identified since the last reporting period, the steps taken to reduce or eliminate them and the consequences of the actions taken.
Current risks including health and safety risks, financial risks, business continuity risks and reputational risks.
Risks that may be 'on the horizon'.
At 31st March 2025, the charity was holding £nil (2024: £10,020) for Moving for Change, a not for profit company with similar objectives which does not yet have its own bank account.
In accordance with the company's articles, a resolution proposing that West & Berry Limited be reappointed as auditor of the company will be put at a General Meeting.
The trustees' report was approved by the Board of Trustees.
The trustees, who are also the directors of Friends, Families and Travellers for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company 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 charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Opinion
We have audited the financial statements of Friends, Families and Travellers (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
the information given in the financial statements is inconsistent in any material respect with the trustees' report; or
sufficient accounting records have not been kept; or
the financial statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audit.
As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
The objectives of our audit are to identify and assess the risks of material misstatement of the financial statements due to fraud or error, to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud or error; and to respond appropriately to those risks. Owing to the inherent limitations of an audit, there is an unavoidable risk that material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with the ISAs (UK). Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:
We obtained an understanding of the legal and regulatory frameworks applicable to the charitable company, and the sector in which they operate. We determined that the following laws and regulations were most significant: Charities Act 2011, Companies Act 2006, employment law, safeguarding and the Advice Quality Standard.
We obtained an understanding of how the charitable company is complying with the legal and regulatory frameworks by making inquiries to management.
We assessed the susceptibility of the financial statements to material misstatement, including how fraud might occur.
Audit procedures performed by the engagement team included:
Identifying and assessing the design effectiveness of controls management has in place to prevent and detect fraud;
Understanding how those charged with governance considered and addressed the potential for override of controls or other inappropriate influence over the financial reporting process;
Made enquiries with management, including consideration of known or suspected instances of fraud or non-compliance;
Assessing the extent of compliance with the relevant laws and regulations;
Challenging assumptions and judgements made by management in its significant accounting policies;
Identifying and testing journal entries, in particular any journal entries posted with unusual account combinations;
Investigated the rationale behind significant or unusual transactions.
There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
West & Berry Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Friends, Families and Travellers is a private company limited by guarantee incorporated in England and Wales. The registered office is Community Base, 113 Queens Road, Brighton BN1 3XG, Sussex, UK.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. This represents income from grants, donations and other fund raising activities. Donations are recognised in income in the year in which they are received.
Grants are recognised when receivable. Where grants have been received for capital projects the costs have been capitalised on the Balance Sheet and depreciation, in accordance with the accounting policies, has been charged against that income.
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.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
The charity has a policy of not capitalising assets costing less than £1,000.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
None of the trustees (or any persons connected with them) received any remuneration during the year, but 11 of them were reimbursed a total of £3,934 travelling and subsistence expenses (2024 - 4 trustees were reimbursed £1,241).
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The term of the loan is four years until April 2028. The loan is unsecured and has an interest rate of 7.90% per annum.
Deferred income is included in the financial statements as follows:
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
The purposes of restricted funds are
APPG - Joseph Rowntree Charitable Trust. This grant was given to support our work to provide the secretartiat for the All-Party Parliamentary Group on Gyspies, Roma and Travellers (APPG)
Moving for Change - National Lottery Community Fund. This grant was given to support our work to support Roadside families.
Barrow Cadbury - This grant was given to support our custodial work with Gypsies and Travellers.
Sussex Support Crisis - National Lottery Community Fund. This grant was given to support our work in Sussex Support Crisis.
Transit Project MFC - a two year UK-wide partnership project to hear the voices of Gypsies and Travellers living on the roadside and in insecure accommodation.
MFC mentorship - to support a professional mentorship for Gypsy or Traveller community member, including training and working.
Staff wellbeing / AB Charitable - to support the wellbeing of FFT staff.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
Designated funds include a contingency fund of £260,000 as referred to in the Reserves Policy in the trustee report.
There is a further £163,982 earmarked by the trustees to complete projects of Sussex Support, Crystal's Vardo and the Flexible Finance grant which are due for completion next year.
There were no disclosable related party transactions during the year (2024 - £650 was paid to a cousin of a Trustee for graphic design work, duly authorised by the Trustees).