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← The National Association For Children Of Alcoholics

2024-12-31-accounts

Charity Registration No. 1009143

THE NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS

DRAFT TRUSTEES’ REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

THE NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees K Stafford (Chair)
M Parker (Hon. Treasurer)
L Alleyne
A Dickson
L Doherty
J Elson
E Graham
T Harrison (appointed 4 July 2025)
Chief Executive H Henriques MBE
Charity Number 1009143
Principal Address PO Box 64
Bristol
BS16 2UH
Independent Examiner Gravita Audit Western Limited
Chartered Accountants
Bath House
6-8 Bath Street
BS1 6HL
Bankers Lloyds Bank plc
PO Box 1000
BX1 1LT

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THE NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

The Trustees present the annual report together with the financial statements for the year ended 31 December 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s constitution, the Charities Act 2011 and the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective 1 January 2019. The Trustees have complied with the duty in section 4 of the 2006 Charities Act to have due regard to guidance published by the Charity Commission.

Structure, governance and management

The charity was set up in 1990 and established by Charitable Trust deed dated 19 January 1992.

The Trustees who served during the twelve months (2024) were:

L Alleyne A Dickson L Doherty J Elson E Graham M Parker (Hon. Treasurer) K Stafford (Chair)

The Trustees have extensive experience in charitable and commercial organisations. Currently, combined, they have many years’ experiences as Nacoa Trustees and provide stability for the charity that its callers often lack. Trustees are recruited as referrals from Members or as a reflection of commitment to the organisation as a volunteer. The Trustees actively seek new candidates to complement and add to the pool of expertise available to Nacoa.

The Board of Trustees meets four times per year. The Consultative Council provides expertise and professional advice pro bono as required. The Chief Executive manages the day-to-day operations of the charity and oversees operational matters including volunteer and project management, training and performance related activity.

The Trustees have assessed the major risks to which the charity is exposed, principally being financial (having sufficient funds to undertake activities), operational (from ineffective help, support and awareness-raising for those children affected by parents’ drinking) and lack of capacity (restricting the work that can be undertaken by the charity). The Trustees are satisfied that systems are in place to mitigate exposure to the major risks with a focus on careful financial budgeting, maintaining a knowledgeable Board of Trustees and Chief Executive, using experts as required and developing the volunteer base.

Objectives

The charity’s objectives are to provide information, advice, and support for everyone affected by a parent’s drinking or a similar addictive problem. This includes children of all ages, many of whose problems only become apparent in adulthood. The activities adopted by the charity are:

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THE NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS

TRUSTEES’ REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2024

Review of the twelve months (including financial review)

Nacoa is an organisation where people in different roles such as staff, volunteers, and other stakeholders work together to produce an extremely effective body which exists on extremely limited funds. Nacoa has the support of many people, and the gratitude of countless more. There is no doubt that Nacoa is impressive for its size, and a model of good practice. This is supported by the many awards it has received over the years and feedback from the users of the helpline.

Hilary Henriques MBE has been the Chief Executive of Nacoa since its inception over 30 years ago, during this time her passion and energy have not wavered. Whilst Nacoa changes the lives of many children (and adults), and has such incredible outcomes, day-to-day running and leadership of it comes with challenges, mountains to climb and often sudden and unexpected problems to solve; Hilary shows great determination and resilience in leading Nacoa through these. Her ability to put the people, the children, at the heart of everything Nacoa does is what brings real purity to this charity and her role.

There are 2.6 million children living with a parent who drinks hazardously in the UK. We know from the latest Helpline evaluation that one-third have not disclosed their problems to anyone outside the family. A quarter have talked to no-one at all, not even their closest family members. They hold on to the ‘family secret’ to protect their parents, often at the expense of their childhoods.

Without support, these children and young people are:

Left without help and support children suffer, living with unpredictable behaviour, inconsistency, ever-changing rules, they experience aggression and violence between their parents and/or the silent withdrawal from family life as parents slip into anxiety and depression. They fear what awaits them when they return home from school.

They guess at normality and feel different from other people. They blame themselves for their parents’ drinking - if only I was good enough, pretty enough, more helpful they might not drink. Children take on blame in the mistaken belief that if it is their fault, they can do something about it. A sad but effective coping mechanism when living with parents who drink too much which often continues into adulthood. Living with parents who drink too much, leaves lasting impacts.

The Nacoa helpline was set up to empower these children with a variety of life skills to help them cope with difficult challenges. They can access help when they want or need it without revealing themselves. Their need for privacy and control is respected and nothing is asked for in return.

There are no interrogations, few questions, and no tick boxes. Callers are not here to provide ‘interesting stories’ to engage volunteer helpline counsellors or to provide data related to their parents’ drinking. They are more than ‘outcomes,’ they are human beings living challenging lives often in isolation and fear, controlled by ‘the family secret.’

Nacoa is the only national, free, confidential, accessible, inclusive helpline with a proven history of helping children to break the silence and to accept help and support for themselves, even if their parents continue to drink.

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THE NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS

TRUSTEES’ REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2024

In 2024, Nacoa’s trained volunteer helpline counsellors responded to ever more complex calls, emails, and enquiries. Traditional helpline services, now including 1-2-1 chat and online message boards, responded to over 30,000 requests for help. Our active social media community posts on BlueSky, Facebook, Instagram, LinkedIn, TikTok, X and on our YouTube channel, together with our website we provide increased accessibility to children and young people 24-hours per day.

At a time when most small charities are experiencing a downturn in donations, Nacoa’s 724 members and regular donors contributed £49,077 and families donated £52,216 following the loss of a loved one.

Nacoa volunteers raised £88,043 taking part in events including marathons in Bath, Cardiff, London, and Manchester. A team of fifteen runners, including the Right Honourable Jonathan Ashworth, took part in the London Landmarks Half Marathon, cheered on by Nacoa supporters, raising over £9,000 including gift aid.

The Big Nacoa Walk, with forty-four walkers and supporters, raised over £12,000 including gift aid. This event has grown in popularity, an opportunity to get together as a community and places are regularly taken up within 24 hours of advertising.

Nacoa was chosen as the beneficiary of two Galas, the Northern Gala organised by sisters, Jessica Southworth and Georgia Moran and The Shine Awards, organised by Claritee and Steps Together. Staff and volunteers attended providing information about Nacoa and gifts from our Patrons to include in the charity auctions. The funds raised at these events are vital, but they provide much more than that. They raise awareness of the problems faced by the 2.6 million children living with parents who drink too much and that is truly priceless.

Nacoa is indebted to its stalwart regular supporters, the Serve All Trust, the McGrath Family Trust, the Fulmer Trust, Garfield Weston Foundation and Wyn and Ken Lo Memorial Foundation for their continued funding, and new funder Godel Industries. £336,669 was raised from these and other charitable trusts, corporates, and individuals.

The tradition of volunteering is at the heart of Nacoa, and it is with the help and support of 562 volunteers that Nacoa continues to offer services freely given by people who genuinely care. Their value is priceless but a monetary value of £135,000 would be required to continue without them.

It is because of them and the financial contribution of funders that Nacoa continues to support some of the most vulnerable children in society today.

Overall Nacoa had total income of £532,003 (2023 - £362,352) with £346,768 (2023 - £378,645) being spent on charitable activities and £22,172 (2023 - £13,951) being spent on raising funds. Included within spending on charitable activities in the prior year was a one-off cost in respect of VAT totalling £61,124. This one-off cost resulted in a deficit reported in the prior year overall of £30,244. Should this one-off cost not have occurred, a surplus of £30,880 would have been recorded. The charity was deregistered for VAT in 2024.

Working together we are making a difference as evidenced by the 1-in-5 film, created by John Taylor, which followed his autobiography, ‘Alcohol Stole my Mum’.” The film charts John’s personal experience and includes an interview with Nacoa’s CEO, Hilary Henriques, who talks about the work of Nacoa over 34 years and the importance of putting the needs of children first by providing services they can access without the permission of their parents. The film has touched the hearts and minds of countless COAs and has been viewed internationally over 16,000 times.

Nacoa is a lifeline for many children and others affected by alcohol and continues to deliver the message to children that their parent’s alcohol problems are not their fault, and they are not alone. It demonstrates that the world can be different from the one they know, and that, with help, they can live happy and fulfilled lives and break the cycle of addiction.

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THE NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS

TRUSTEES’ REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2024

Nacoa’s five founders wanted today’s children to have the help and support they did not have and today Nacoa provides a safe space where children, young people and adults find refuge from their isolation and suffering; a reminder that they are not alone through free, inclusive, accessible services, which puts their need first.

This would not be possible without key partners like the Forward Trust, Iceland Foods Charitable Foundation, Turning Point and the Nacoa community who continue to reach out and respond to people in need of help and support, willing to make a difference in the lives of everyone struggling with a parent’s drinking.

As always, there will be challenges ahead. Nacoa will face them with courage, compassion, and kindness.

Full details of Nacoa’s accomplishments against objectives for 2024 and 2025 will be reported in the 2022-2024 Annual Report to the members.

Information about helpline and related services is available at nacoa.org.uk/about-nacoa and from Nacoa on request, 0117 924 8005 or admin@nacoa.org.uk.

Key management personnel

The Trustees consider the Board of Trustees and the Chief Executive as comprising 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 Trustee expenses are disclosed in Note 4 to the financial statements.

Reserves policy

Nacoa aims to hold between 6 and 9 months of running costs in reserves and to ring fence funds for future development of the charity including a linked communications system and securing a permanent home for the helpline, as part of Nacoa’s sustainability and succession planning.

At the year end the charity held free reserves of £269,413 (2023 - £127,229).

Going concern

The Trustees reviewed the capital resources available to the charity and having undertaken this review, they have concluded that the charity has adequate resources in place in order to meet its charitable objectives for the foreseeable future.

Approved by order of the Board of Trustees on 16 October 2025 and signed on its behalf by:

Katy Stafford Chair of Trustees

Date: 16 October 2025

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THE NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF THE NATIONAL ASSOCIATION FOR THE CHILDREN OF ALCOHOLICS

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Charities Act 2011 and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Matthew Bracher BSc FCA ICAEW Gravita Audit Western Limited Chartered Accountants Bath House 6-8 Bath Street Bristol BS1 6HL Date: ............................................. tole| 2225

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THE NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING AN INCOME AND EXPENDITURE ACCOUNT) For 1 January to 31 December 2024

For 1 January to 31 December 2024
Unrestricted funds
General Designated Restricted Total Total
Note 2024
£		 2024
£		 £ 2024 2023
Income:
Donations and legacies:
Ad-hoc donations and legacies 2 264,919 - 124,000 388,919 141,564
Membership subscriptions 49,077 - - 49,077 44,120
Donations at fundraising events 88,043 - - 88,043 174,723
402,039 - 124,000 526,039 360,407
Charitable income:
Investment income 3,196 - - 3,196 1,446
Other income 2,768 - - 2,768 499
Total income 408,003 - 124,000 532,003 362,352
Expenditure:
Expenditure on charitable activities:
Providing information, advice and
support 3 226,486 - 120,282 346,768 378,645
- -
Raising funds 22,172 - - 22,172 13,951
Total expenditure 248,658 - 120,282 368,940 392,596
Net incoming/(outgoing) resources 159,345 3,718 163,063 (30,244)
before transfers -
Transfers between funds 3,662 (3,662) - - -
Net income/(expenditure) for the year 163,007 (3,662) 3,718 163,063 (30,244)
Fund balances at 1 January 132,862 53,662 2,500 189,024 219,268
Fund balances at 31 December 2024 9, 10 295,869 50,000 6,218 352,087 189,024

All of the charity’s activities are classed as continuing.

The notes on pages 10 to 18 form part of these financial statements.

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THE NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS
Balance Sheet		 THE NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS THE NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS THE NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS ~~Nacoa~~ ~~Nacoa~~ ~~Nacoa~~ ~~Nacoa~~
As at 31 December 2024
Note 2024 2023
£ £
Fixed Assets
Tangible fixed assets 5 26,456 5,633
Current assets
Stock 153 153
Debtors 6 3,050 3,050 3,016
Cash at bank and in hand 330,197 248,817
333,400 251,953
Creditors: amounts falling due
within one year		 7 (7,769) (68,595)
Net current assets 325,631 183,391
352,087 189,024
Income funds
Restricted funds 9,10 6,218 2,500
Unrestricted funds 9,10 345,869 186,524
Total funds 352,087 189,024

The Trustees approved the accounts on 16 October 2025 and were signed on their behalf by:

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THE NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS

The notes on pages 10 to 18 form part of these financial statements.

9

THE NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS

Statement of cash flows

As at 31 December 2024

Note 2024 2023
£ £
Cash flow from operating activities 15 101,744 43,723
Net Cash flow from operating activities 101,744 43,723
Cash flow from investing activities
Dividends, interest and rents from investments 3,196 1,446
Payments to acquire tangible fixed assets (23,560) (7,511)
Net cash flow from investing activities (20,364) (6,065)
Net increase/decrease in cash and cash equivalents 81,380 37,658
Cash and cash equivalents brought forward 248,817 211,159
Cash and cash equivalents carried forward 330,197 248,817
Cash and cash equivalents consist of;
Cash at bank and in hand 330,197 248,817

The notes on pages 10 to 18 form part of these financial statements.

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THE NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS NOTES TO THE FINANCIAL STATEMENTS FOR 1 JANUARY TO 31 DECEMBER 2024

1 Accounting Policies

Basis of preparation

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these financial statements.

The financial statements have been prepared in accordance with the 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) (effective 1 January 2019) and the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.

Exemption from preparing a cash flow statement

The charity has adopted Bulletin 1 published on 2 February 2016 and has therefore not included a cash flow statement as part of these financial statements.

Going concern

The Trustees reviewed the capital resources available to the charity and having undertaken this review, the Trustees have concluded that the charity has adequate resources in place in order to meet its charitable objectives for the foreseeable future.

The Trustees have therefore concluded that there are no material uncertainties about the charity’s ability to continue as a going concern and prepared the financial statements on that basis.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in the furtherance of the general objectives of the charity.

Designated funds are unrestricted funds set aside by the trustees for specific purposes. Restricted funds are subject to restrictions on their expenditure imposed by the fund provider. Details of individual restricted funds are given in Note 9.

Incoming resources

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Donations are recognised when the charity has been notified in writing of both the amount and the settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfillment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

Legacies are recognised in a case-by-case basis following the granting of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date, In the even that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measured with a degree of reasonable accuracy and the title to the asset having been transferred to the charity.

11

THE NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS NOTES TO THE FINANCIAL STATEMENTS (continued) FOR 1 JANUARY TO 31 DECEMBER 2024

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Donated services and facilities are included at the value to the charity where this can be quantified.

Resources expended

Expenditure is recognised on an accruals basis as liabilities are incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examination fees and costs linked with the strategic management of the charity.

All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly; others are apportioned on an appropriate basis.

Taxation

The charity is exempt from Corporation Tax to the extent that any income and gains are applied in the furtherance of the charitable objectives.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life at the following rates:

Fixtures, fittings and equipment - 25% per annum straight-line Motor vehicles - 25% per annum straight-line

Stock

Stock is valued at the lower of cost and net realisable value.

Operating leases

Rentals payable under operating leases are charged against income on a straight -line basis over the lease term.

Debtors

Trade and other debtors are recognised at the settlement amount. Prepayments ate valued at the amount calculated as prepaid. Accrued income is recognised when the charity is entitled to the income receivable, but it has not yet been invoiced.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

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THE NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS NOTES TO THE FINANCIAL STATEMENTS (continued) FOR 1 JANUARY TO 31 DECEMBER 2024

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at the settlement amount after allowing for any discounts due.

Pensions and other post-retirement obligation

The charity contributes towards a defined contribution pension scheme for certain employees and the costs charged in the financial statements represent the contributions payable by the charity during the period. The scheme assets are separately administered from the charity.

Financial instruments

The trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

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THE NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS NOTES TO THE FINANCIAL STATEMENTS FOR 1 JANUARY TO 31 DECEMBER 2024

2024 2023
2 INCOME £ £
Donations and legacies
Donations and legacies 119,169 81,114
Grant income 269,750 60,450
Total donations 388,919 141,564
Grants received, included in the above, are as follows:
2024 2023
£ £
Chapman Charitable Trust 2,000 -
Garfield Weston Foundation - 25,000
Godel Technologies Ltd 100,000 -
HDH Wills 1965 Charitable Trust 2,500 -
Iceland Foods Charitable Foundation 25,000 -
National Lottery Community Fund – Awards for All 20,000 -
Schroder Charity Trust 4,000 -
Stagestruck Ltd 3,500 -
The 29thMay 1961 Trust Grant 10,000 -
The Batchworth Trust 20,000 -
The D Brye Charitable Trust 2,000 -
The David Family Foundation 5,000 -
The Harramead Trust 5,000 -
The Leigh Trust 3,000 2,500
The Martin Geddes Charitable Trust 12,000 -
The McGrath Charitable Trust 2,000 2,000
The Rainford Trust 5,000 -
The Serve All Trust 5,000 5,000
The Sir Jules Thorn Charitable Trust - 3,000
The Souter Trust 5,000 3,000
The Speedo Mick Foundation 5,000 -
Grants received under £2,000 4,750 3,950
240,750 44,450

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THE NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS NOTES TO THE FINANCIAL STATEMENTS FOR 1 JANUARY TO 31 DECEMBER 2024

3 Resources expended

Staff Costs Depreciation Other costs 2024 2023
£ £
Charitable activities
Providing information, advice and support 182,069 1,140 100,852 284,061 334,791
Charity support costs 42,430 1,597 7,110 51,137 42,679
Governance costs - - 11,570 11,570 1,175
224,499 2,737 119,532 346,768 378,645

Expenditure of £248,658 (2023 - £330,164) was attributable to unrestricted funds, £nil (2023 - £1,195) was attributable to designated funds and £120,282 (2023 - £61,237) was attributable to restricted funds.

Governance costs include the independent examination fees of £3,450 (2023 £3,150).

Charity support costs are made up of:

Charity support costs are made up of:
2024 2023
£ £
Wages and salaries 39,466 31,771
Nacoa pension 2,964 1,862
Office expenses 2,553 3,224
Sundry expenses 1,084 1,414
Insurance 1,574 1,521
Bank charges 1,899 1,195
Depreciation 1,597 1,692
51,137 42,679

Activities undertaken directly

• The Nacoa Helpline, providing information, advice and ongoing support to everyone affected by a parent’s drinking, professionals and concerned others.

The Widening Access project is reaching out to new communities offering information, advice, and support.

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THE NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS NOTES TO THE FINANCIAL STATEMENTS FOR 1 JANUARY TO 31 DECEMBER 2024

4 Trustees

None of the Trustees (or any person connected with them) received any remuneration or repayment of expenses during the year (2022 - Nil).

From April 2024, employment benefits were paid to 1 trustee under an employment contract for non-trustee services provided to Nacoa. Total employment benefits of £8,925 were paid for their services to the charity.

Number of employees

The average monthly number of employees during the year was:

2024 2023
Number Number
Chief Executive Officer 1 1
Helpline Supervisors 3 3
Administration and communication 3 2
Part time staff 2 3
Temporary staff 3 3
12 12
Employment costs
2024 2023
£ £
Wages and salaries (included
Employers National Insurance)		 209,679 208,933
Pension 14,820 12,415
224,499 221,348

There were no employees whose annual emoluments were £60,000 or more in either year.

The key management personnel of the charity comprise the trustees and the Chief Executive. The total employee benefits of the key management personnel of the Trust were £47,500 (2023 - £45,000).

5 Tangible fixed assets

Tangible fixed assets
Motor Fixtures, Total
vehicles Fittings &
equipment
£ £ £
Cost
At 1 January 2024 10,269 52,915 63,184
Additions 23,560 - 23,560
Disposals (7,319) - (7,319)
At 31 December 2024 26,510 52,915 79,425
Depreciation
At 1 January 2024 8,057 49,494 57,551
Disposals (7,319) - (7,319)
Charge for year 1,597 1,140 2,737
At 31 December 2024 2,335 50,634 52,969
Net book value
At 31 December 2024 24,175 2,281 26,456
At 31 December 2023 2,212 3,421 5,633

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THE NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS NOTES TO THE FINANCIAL STATEMENTS FOR 1 JANUARY TO 31 DECEMBER 2024

6 Debtors
2024 2023
£ £
Other debtors 1,050 1,016
Prepayments and accrued income 2,000 2,000
3,050 3,016
7 Creditors: amounts falling due within one year
2024 2023
£ £
Taxes and social security costs 4,319 4,268
Accruals 3,450 3,150
VAT - 61,177
7,769 68,595

Included in taxes and social security is £Nil (2023 - £Nil) in relation to outstanding contributions to the charity’s defined contribution pension scheme.

8 Commitments under operating leases

As at 31 December, the charity had annual commitments under non-cancellable leases of £31,752 per annum expiring within one year (2023 - £31,752 per annum).

9 Analysis of movement in funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Restricted funds:

Movement in funds

Balance at 1
January 2024		 Balance at 1
January 2024		 Incoming
resources		 Resources
expended		 Transfers Balance at 31
December 2024		 Balance at 31
December 2024
£ £ £ £ £
Awareness in schools 2,500 25,000 (21,282) - 6,218
Helpline grants - 99,000 (99,000) - -
2,500 124,000 (120,282) - 6,218
Balance at 1
January 2023		 Balance at 1
January 2023		 Incoming
resources		 Resources
expended		 Transfers Balance at 31
December 2023
£ £ £ £ £
Widening access 4,097 - (9,237) 5,140 -
Awareness in schools 2,500 - - - 2500
Helpline grants - 52,000 (52,000) - -
6,597 52,000 (61,237) 5,140 2,500

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THE NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS NOTES TO THE FINANCIAL STATEMENTS FOR 1 JANUARY TO 31 DECEMBER 2024

Restricted funds comprise:

Awareness in schools - a grant received for raising awareness in school settings of the services Nacoa provides. Helpline grants - various grants received specifically for the operation of the helpline Nacoa provides.

Widening access (prior year) - a grant received for the purpose of widening access to the service provided by Nacoa. The transfer represents unrestricted funds used to supplement the restricted funds spent on the widening access project.

10 Analysis of movement in funds (continued)

Unrestricted funds:

Movement in funds

Balance at 1
January 2024		 Incoming
resources		 Resources
expended		 Transfers Balance at 31
December 2024
General Fund 132,862 408,003 (248,658) 3,662 295,869
David Stafford Memorial Fund 3,662 - - (3,662) -
Helpline Database Fund 40,000 - - - 40,000
Nacoa Headquarters Fund 10,000 - - - 10,000
186,524 408,003 (248,658) - 345,869
Balance at 1
January 2023		 Incoming
resources		 Resources
expended		 Transfers Balance at 31
December 2023
General Fund 157,814 310,352 (330,164) (5,140) 132,862
David Stafford Memorial Fund 4,857 - (1,195) - 3,662
Helpline Database Fund 40,000 - - - 40,000
Nacoa Headquarters Fund 10,000 - - - 10,000
212,671 310,352 (331,359) (5,140) 186,524
Designated funds comprise:

David Stafford Memorial Fund - designated by the Trustees to host an annual lecture in memory of Nacoa co-founder David Stafford and, latterly, Simon Ward for members and interested others, raising awareness of the experiences of everyone affected by a parent's drinking. The balance of the fund was released to general funds at the beginning of the current year.

Helpline Database Fund - designated by the Trustees in relation to upgrading the helpline database and linked communication system in the future.

Nacoa Headquarters Fund - designated by the Trustees in relation to a deposit on a new Nacoa HQ in Bristol.

General funds comprise all unrestricted funds received for the general furtherance of the charity’s objectives.

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THE NATIONAL ASSOCIATION FOR CHILDREN OF ALCOHOLICS NOTES TO THE FINANCIAL STATEMENTS FOR 1 JANUARY TO 31 DECEMBER 2024

11 Analysis of net assets by fund

Unrestricted funds Unrestricted funds
General Designated Restricted Total
funds funds funds 2024
Fund balances at 31 December 2024 are
represented by: £ £ £ £
Tangible fixed assets 26,456 - - 26,456
Current assets 277,182 50,000 6,218 333,400
Creditors: amounts falling due
within one year		 (7,769) - - (7,769)
264,716 54,857 6,218 352,087
Unrestricted funds
General Designated Restricted Total
funds funds funds 2023
Fund balances at 31 December 2023 are
represented by: £ £ £ £
Tangible fixed assets 5,633 - - 5,633
Current assets 195,824 53,662 2,500 251,986
Creditors: amounts falling due
within one year		 (68,595) - - (68,595)
132,862 53,662 2,500 189,024

12 Reconciliation of net income / (expenditure) to net cash flow from operating activities

2024 2023 2023
£ £
Net income / (expenditure) for year 163,063 (30,244)
Depreciation and impairment of tangible fixed assets 2,737 3,877
Income from investments (3,196) (1,446)
(Increase) / decrease in debtors (34) 7,488
Increase / (decrease) in creditors (60,826) 64,048
Net cash flow from operating activities 101,744 43,723

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