Annual Report 2006-2007 - Cafcass

Section 6: Accounts 2006–07
Section 6:
Accounts 2006–07
Introduction to the Accounts 2006–07
1. Introduction
The Children and Family Court Advisory and Support
Service (Cafcass) is an executive non-departmental public
body that was established by the Criminal Justice and
Court Services Act 2000 (the Act), Chapter 43, Chapters
II (sections 11–17) and III (sections 18–25) and schedule 2
(paragraphs 1–19). Responsibility for Cafcass lies with the
Department for Education and Skills (DfES).
2. Statement of accounts
The statement of accounts of Cafcass for the year ended
31st March 2007 has been prepared in a form directed by
the Secretary of State for Education and Skills with the
consent of the Treasury in accordance with the Accounts
Direction dated 12th April 2002 given under schedule 2,
paragraph 13(2) of the Act.
The accounts are audited by the Comptroller and Auditor
General, who is appointed by Statute. The audit fee is
£54,500 (2005–06 £54,000) and includes no fees for any
non-audit services during 2006–07 (2005–06 £nil).
3. Going concern
The Balance Sheet at 31st March 2007 shows net assets of
£0.713m excluding the pension liability, and net liabilities
of £47.034m including the pension liability. This reflects
the inclusion of liabilities falling due in future years, which,
to the extent that they are not to be met from Cafcass’
other sources of income, may only be met by future grants
or grants-in-aid from Cafcass’ sponsoring department,
the Department for Education and Skills. This is because,
under the normal conventions applying to Parliamentary
control over income and expenditure, such grants may not
be issued in advance of need.
Grant-in-aid for 2007–08, taking into account the amounts
required to meet Cafcass’ liabilities falling due in that year,
has already been included in the Department’s estimates
for that year, which have been approved by Parliament,
and there is no reason to believe that the Department’s
future sponsorship and future Parliamentary approval will
not be forthcoming. It has accordingly been considered
appropriate to adopt a going concern basis for preparation
of these financial statements.
4. Statutory background
Cafcass was established on 1st April 2001. Its primary
duties, as set out in the Act, in respect of family
proceedings in which the welfare of children is or may
be in question, are to safeguard and promote the welfare
of the child, give advice to any court, make provision for
children to be represented and provide information, advice
and support for children and their families.
Cafcass’ specific powers can be found in sections 12, 13,
14, 15 and schedule 2 of the Act. Paragraph 10 of schedule
2 enables Cafcass, subject to directions given by the
Secretary of State, to do anything that appears necessary
Section 6: Accounts 2006–07 | 47