Baby Blues Appeal
Annual Report and Unaudited Financial Statements
for the financial year ended 31 August 2025
Ian Richmond Limited Chartered Accountants Church Cottage Church Road Tettenhall Wolverhampton WV6 9AJ United Kingdom
Charity Number: 1015491
Baby Blues Appeal CONTENTS
| Page | |
|---|---|
| Trustees' and Other Information | 3 |
| Trustees' Report | 4 - 5 |
| Statement of Trustees' Responsibilities | 6 |
| Independent Examiner's Report | 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10 - 15 |
2
Baby Blues Appeal TRUSTEES' AND OTHER INFORMATION
Trustees
Chairperson
Charity Number in England and Wales
Principal Address
Independent Examiner
Principal Bankers
Fiona Langford Samantha Potter Janine Lee
Fiona Langford
1015491
9a Cleveland Street Wolverhampton West Midlands WV1 3HH
Ian Richmond Limited Chartered Accountants Church Cottage Church Road Tettenhall Wolverhampton WV6 9AJ United Kingdom
Co-Operative Bank PO Box 250 Delf House Southway Skelmersdale WN8 6WT
3
Baby Blues Appeal TRUSTEES' REPORT
for the financial year ended 31 August 2025
The trustees present their Trustees' Report and the unaudited financial statements for the financial year ended 31 August 2025.
The financial statements are prepared in accordance with the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The Trustees' Report contains the information required to be provided in the Trustees' Annual Report under the Statement of Recommended Practice (SORP) guidelines. The trustees of the charity are also charity trustees for the purpose of charity law and under the charity's constitution are known as members of the board of trustees.
In this report the trustees of Baby Blues Appeal present a summary of its purpose, governance, activities, achievements and finances for the financial year 31 August 2025.
The charity is a registered charity and although not obliged to comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial statements.
Mission, Objectives and Strategy
Objectives
Our main objective is to provide funding for specialist equipment for neo-natal units at our local hospitals. Funds are generated from fundraising and from goods donated and sold in our charity shop.
Structure, Governance and Management
Structure
The day-to-day running of the shop is the responsibility of the one manager, whilst the three trustees are responsible for the overall control of the funds and the decision making.
Composition of the Board, Recruitment and Appointment of New Trustees
Trustees are appointed who can demonstate that they are dedicated to the well-being of premature babies.
Review of Achievements and Performance
We have had our third year at Cleveland Street and overall the sales have been improved, as there are still some improvements being made outside our shop by the council which did affect us. Things are still improving and we are proud of our achievements and striving to keep morale at its highest for staff and loyal volunteers alike.
The three trustees; S Potter, J Less and F Langford are continuing to work well and remain stradfast in their support.
Financial Review
The results for the financial year are set out on page 8 and additional notes are provided showing income and expenditure in greater detail.
Results and Dividends
At the end of the financial year the charity has assets of £29,695 (2024 - £27,602) and liabilities of £17,330 (2024 - £18,345). The net assets of the charity have increased by £3,108.
Reserves Position and Policy
Reserves Policy
We have a policy whereby unrestricted funds not otherwise committed or invested in fixed assets, should be equal to approximately 12 months management and administration expenses so that in the event of us being unable to trade we would have time to make alternative arrangements.
The key priorities are as follows:
- We are positive about the future and continue to plan ways to increase our sales, ensuring the continuation of donations to the hospitals.
Compliance with Sector-Wide Legislation and Standards
The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Baby Blues Appeal subscribes to and is compliant with the following:
- The Charities SORP (FRS 102)
4
Baby Blues Appeal TRUSTEES' REPORT
for the financial year ended 31 August 2025
Approved by the Board of Trustees on 26 June 2026 and signed on its behalf by:
Fiona Langford Chairperson
5
Baby Blues Appeal STATEMENT OF TRUSTEES' RESPONSIBILITIES
for the financial year ended 31 August 2025
The trustees are responsible for preparing the financial statements in accordance with applicable law and regulations.
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the assets, liabilities and financial position of the charity as at the financial year end date and of the surplus or deficit of the charity and otherwise comply with the Charities Act 2011.
In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and apply them consistently;
-
make judgements and accounting estimates that are reasonable and prudent;
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state whether the financial statements have been prepared in accordance with applicable accounting standards, identify those standards, and note the effect and the reasons for any material departure from those standards; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees confirm that they have complied with the above requirements in preparing the financial statements.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and 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 Charities Act 2011. 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.
Approved by the Board of Trustees on 26 June 2026 and signed on its behalf by:
Fiona Langford Chairperson
6
Baby Blues Appeal INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF BABY BLUES APPEAL
We have examined the financial statements of the charity for the financial year ended 31 August 2025, which comprise the Statement of Financial Activities, the Balance Sheet and the related notes.
This report is made solely to the charity's members, as a body, in accordance with section 145 of the Charities Act 2011. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the Board of Trustees that we have done so, and state those matters that we have agreed to state to them in this 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 members, as a body, for our work, or for this report.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011. The charity's trustees consider that an audit is not required for this financial year under Section 145 of the Charities Act 2011 and that an independent examination is required.
-
It is our responsibility to:
-
examine the financial statements under section 145 of the Act;
-
follow the procedures laid down by the general Directions given by the Charity Commission under section 145(5) of the Charities Act 2011; and
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state whether particular matters have come to our attention.
Basis of independent examiner's report
Our examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with our examination, no matter has come to our attention which gives us cause to believe that in, any material respect:
-
accounting records were not kept in accordance with section 130 of the Charities Act 2011
-
the financial statements do not accord with those accounting records
-
the financial statements do not comply with the accounting requirements of the Charities Act
-
the financial statements have not been prepared in accordance with the 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 (FRS102)
-
there is further information needed for a proper understanding of the accounts to be reached.
We 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 financial statements to be reached.
Ian Richmond FCA IAN RICHMOND LIMITED Chartered Accountants Church Cottage Church Road Tettenhall Wolverhampton WV6 9AJ United Kingdom
Date: 26 June 2026
7
Baby Blues Appeal STATEMENT OF FINANCIAL ACTIVITIES
for the financial year ended 31 August 2025
| Unrestricted | Total | Unrestricted | Total | ||
|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | ||
| 2025 | 2025 | 2024 | 2024 | ||
| Notes | £ | £ | £ | £ | |
| Income | |||||
| Donations and legacies | 3.1 | 4,280 | 4,280 | 1,324 | 1,324 |
| Activities for generating funds | 3.2 | 60,960 | 60,960 | 54,166 | 54,166 |
| ─────── | ─────── | ─────── | ─────── | ||
| Total income | 65,240 | 65,240 | 55,490 | 55,490 | |
| ─────── | ─────── | ─────── | ─────── | ||
| Expenditure | |||||
| Raising funds | 4.1 | 45,677 | 45,677 | 41,513 | 41,513 |
| Charitable activities | 4.2 | 16,455 | 16,455 | 16,390 | 16,390 |
| ─────── | ─────── | ─────── | ─────── | ||
| Total Expenditure | 62,132 | 62,132 | 57,903 | 57,903 | |
| ─────── | ─────── | ─────── | ─────── | ||
| Net income/(expenditure) | 3,108 | 3,108 | (2,413) | (2,413) | |
| Transfers between funds | - | - | - | - | |
| ─────── | ─────── | ─────── | ─────── | ||
| Net movement in funds for the financial year | 3,108 | 3,108 | (2,413) | (2,413) | |
| Reconciliation of funds: | |||||
| Total funds beginning of the year | 13 | 9,257 | 9,257 | 11,670 | 11,670 |
| ─────── | ─────── | ─────── | ─────── | ||
| Total funds at the end of the year | 12,365 | 12,365 | 9,257 | 9,257 | |
| ═══════ | ═══════ | ═══════ | ═══════ |
The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities.
The notes on pages 10 to 15 form part of the financial statements
8
Baby Blues Appeal BALANCE SHEET
as at 31 August 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Notes | £ | £ | |
| Fixed Assets | |||
| Tangible assets | 8 | 926 | 1,235 |
| ─────── | ─────── | ||
| Current Assets | |||
| Debtors | 9 | 2,919 | 2,845 |
| Cash at bank and in hand | 25,850 | 23,522 | |
| ─────── | ─────── | ||
| 28,769 | 26,367 | ||
| ─────── | ─────── | ||
| Creditors: Amounts falling due within one year | 10 | (17,330) | (18,345) |
| ─────── | ─────── | ||
| Net Current Assets | 11,439 | 8,022 | |
| ─────── | ─────── | ||
| Total Assets less Current Liabilities | 12,365 | 9,257 | |
| ═══════ | ═══════ | ||
| Funds | |||
| General fund (unrestricted) | 12,365 | 9,257 | |
| ─────── | ─────── | ||
| Total funds | 13 | 12,365 | 9,257 |
| ═══════ | ═══════ |
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", applying Section 1A of that Standard.
Approved by the Board of Trustees and authorised for issue on 26 June 2026 and signed on its behalf by
Fiona Langford Chairperson
The notes on pages 10 to 15 form part of the financial statements
9
Baby Blues Appeal NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 August 2025
1. GENERAL INFORMATION
Baby Blues Appeal is a charity incorporated in the United Kingdom. The registered office of the charity is 9a Cleveland Street, Wolverhampton, West Midlands, WV1 3HH which is also the principal place of business of the charity. The financial statements have been presented in Pound (£) which is also the functional currency of the charity.
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity’s financial statements.
Basis of preparation
The financial statements have been prepared on the going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.
As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP.
Statement of compliance
The financial statements of the charity for the financial year ended 31 August 2025 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.
Fund accounting
The following are the categories of funds maintained:
Restricted funds
Restricted funds represent income received which can only be used for particular purposes, as specified by the donors. Such purposes are within the overall objectives of the charity.
Unrestricted funds
Unrestricted funds consist of General and Designated funds.
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General funds represent amounts which are expendable at the discretion of the board, in furtherance of the objectives of the charity.
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Designated funds comprise unrestricted funds that the board has, at its discretion, set aside for particular purposes. These designations have an administrative purpose only, and do not legally restrict the board's discretion to apply the fund.
Income
Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled to the income, performance conditions attached to the item(s) of income have been met, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by the charity.
Income from charitable activities
Income from charitable activities include income earned from the supply of services under contractual arrangements and from performance related grants which have conditions that specify the provision of particular services to be provided by the charity. Income from government and other co-funders is recognised when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related funding agreements. Where a grant is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, it is accrued in debtors.
Grants from governments and other co-funders typically include one of the following types of conditions:
- Performance based conditions: whereby the charity is contractually entitled to funding only to the extent that the core objectives of the grant agreement are achieved. Where the charity is meeting the core objectives of a grant agreement, it recognises the related expenditure, to the extent that it is reimbursable by the donor, as
10
continued
Baby Blues Appeal NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 August 2025 income.
-Time based conditions: whereby the charity is contractually entitled to funding on the condition that it is utilised in a particular period. In these cases the charity recognises the income to the extent it is utilised within the period specified in the agreement.
In the absence of such conditions, assuming that receipt is probable and the amount can be reliably measured, grant income is recognised once the charity is notified of entitlement.
Grants received towards capital expenditure are credited to the Statement of Financial Activities when received or receivable, whichever is earlier.
Expenditure
Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity are separately accumulated and disclosed, and analysed according to their major components. Expenditure is recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are those functions that assist the work of the charity but cannot be attributed to one activity. Such costs are allocated to activities in proportion to staff time spent or other suitable measure for each activity.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful lives as follows:
Fixtures, fittings and equipment
25% reducing balance
Debtors
Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Income recognised by the charity from government agencies and other co-funders, but not yet received at financial year end, is included in debtors.
Creditors
Creditors and accruals 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 accruals are valued at their expected settlement amount.
Cash at bank and in hand
Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of withdrawal.
Taxation and deferred taxation
No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the charity's taxable profits and its results as stated in the financial statements.
Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 3. | INCOME | ||||
|---|---|---|---|---|---|
| 3.1 | DONATIONS AND LEGACIES | Unrestricted | Restricted | 2025 | 2024 |
| Funds | Funds | ||||
| £ | £ | £ | £ | ||
| Donations and legacies | 4,280 | - | 4,280 | 1,324 | |
| ═══════ | ═══════ | ═══════ | ═══════ |
11
continued
Baby Blues Appeal NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 August 2025
| 3.2 | OTHER TRADING ACTIVITIES | Unrestricted | Restricted | 2025 | 2024 | |
|---|---|---|---|---|---|---|
| Funds | Funds | |||||
| £ | £ | £ | £ | |||
| Shop takings | 59,881 | - | 59,881 | 52,045 | ||
| Fund raising | 1,079 | - | 1,079 | 2,121 | ||
| ─────── | ─────── | ─────── | ─────── | |||
| 60,960 | - | 60,960 | 54,166 | |||
| ═══════ | ═══════ | ═══════ | ═══════ | |||
| 4. | EXPENDITURE | |||||
| 4.1 | RAISING FUNDS | Direct | Other | Support | 2025 | 2024 |
| Costs | Costs | Costs | ||||
| £ | £ | £ | £ | £ | ||
| Costs of trading for fundraising | 45,368 | 309 | - | 45,677 | 41,513 | |
| purposes | ||||||
| ═══════ | ═══════ | ═══════ | ═══════ | ═══════ | ||
| 4.2 | CHARITABLE ACTIVITIES | Direct | Other | Support | 2025 | 2024 |
| Costs | Costs | Costs | ||||
| £ | £ | £ | £ | £ | ||
| Expenditure on charitable activites | 15,000 | - | - | 15,000 | 15,000 | |
| Governance Costs (Note 4.3) | - | - | 1,455 | 1,455 | 1,390 | |
| ─────── | ─────── | ─────── | ─────── | ─────── | ||
| 15,000 | - | 1,455 | 16,455 | 16,390 | ||
| ═══════ | ═══════ | ═══════ | ═══════ | ═══════ | ||
| A donation of £15,000 was made to The Royal Wolverhampton NHS Trust for the | neonatal unit | at New Cross | ||||
| Hospital, to help provide vital specialist equipment for the care of premature babies. | ||||||
| 4.3 | GOVERNANCE COSTS | Direct | Other | Support | 2025 | 2024 |
| Costs | Costs | Costs | ||||
| £ | £ | £ | £ | £ | ||
| Charitable activities - governance | - | - | 1,455 | 1,455 | 1,390 | |
| costs | ||||||
| ═══════ | ═══════ | ═══════ | ═══════ | ═══════ | ||
| 4.4 | SUPPORT COSTS | Governance | 2025 | 2024 | ||
| Costs | ||||||
| £ | £ | £ | ||||
| Accountancy and independent examination fees | 1,455 | 1,455 | 1,390 | |||
| ═══════ | ═══════ | ═══════ | ||||
| 5. | NET INCOME | 2025 | 2024 | |||
| £ | £ | |||||
| Net Income is stated after charging/(crediting): | ||||||
| Depreciation of tangible assets | 309 | 411 | ||||
| ═══════ | ═══════ |
12
continued
Baby Blues Appeal NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 August 2025
6. EMPLOYEES AND REMUNERATION
Number of employees
The average number of persons employed (including executive trustees) during the financial year was as follows:
| 2025 | 2024 | ||
|---|---|---|---|
| Number | Number | ||
| Management | 1 | 1 | |
| ═══════ | ═══════ | ||
| The staff costs comprise: | 2025 | 2024 | |
| £ | £ | ||
| Wages and salaries | 25,833 | 25,000 | |
| ═══════ | ═══════ | ||
| 7. | GRANTS | 2025 | 2024 |
| £ | £ | ||
| Movement on outstanding accrued grant commitments for the financial year: | |||
| Commitments brought forward | 15,000 | 5,000 | |
| New awards made during the financial year | 15,000 | 15,000 | |
| Commitments met during the financial year | (15,000) | (5,000) | |
| ─────── | ─────── | ||
| Commitments carried forward (payable within one year) | 15,000 | 15,000 | |
| ═══════ | ═══════ | ||
| 8. | TANGIBLE FIXED ASSETS | ||
| Fixtures, | Total | ||
| fittings and | |||
| equipment | |||
| £ | £ | ||
| Cost | |||
| At 31 August 2025 | 3,736 | 3,736 | |
| ─────── | ─────── | ||
| Depreciation | |||
| At 1 September 2024 | 2,501 | 2,501 | |
| Charge for the financial year | 309 | 309 | |
| ─────── | ─────── | ||
| At 31 August 2025 | 2,810 | 2,810 | |
| ─────── | ─────── | ||
| Net book value | |||
| At 31 August 2025 | 926 | 926 | |
| ═══════ | ═══════ | ||
| At 31 August 2024 | 1,235 | 1,235 | |
| ═══════ | ═══════ | ||
| 9. | DEBTORS | 2025 | 2024 |
| £ | £ | ||
| Other debtors | 60 | 731 | |
| Taxation and social security costs (Note 11) | 1,676 | 931 | |
| Prepayments and accrued income | 1,183 | 1,183 | |
| ─────── | ─────── | ||
| 2,919 | 2,845 | ||
| ═══════ | ═══════ |
13
continued
Baby Blues Appeal NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 August 2025
| 10. | CREDITORS | 2025 | 2024 | ||||
|---|---|---|---|---|---|---|---|
| Amounts falling due within one year | £ | £ | |||||
| Trade creditors | 99 | 802 | |||||
| Taxation and social security costs (Note | 11) | 622 | 969 | ||||
| Other creditors | 934 | 934 | |||||
| Accruals and deferred income | 15,675 | 15,640 | |||||
| ─────── | ─────── | ||||||
| 17,330 | 18,345 | ||||||
| ═══════ | ═══════ | ||||||
| 11. | TAXATION AND SOCIAL SECURITY | 2025 | 2024 | ||||
| £ | £ | ||||||
| Debtors: | |||||||
| VAT | 1,676 | 931 | |||||
| ═══════ | ═══════ | ||||||
| Creditors: | |||||||
| PAYE / NI | 622 | 969 | |||||
| ═══════ | ═══════ | ||||||
| 12. | RESERVES | ||||||
| 2025 | 2024 | ||||||
| £ | £ | ||||||
| At the beginning of the year | 9,257 | 11,670 | |||||
| Surplus/(Deficit) for the financial year | 3,108 | (2,413) | |||||
| ─────── | ─────── | ||||||
| At the end of the year | 12,365 | 9,257 | |||||
| ═══════ | ═══════ | ||||||
| 13. | FUNDS | ||||||
| 13.1 | RECONCILIATION OF MOVEMENT | IN | FUNDS | Unrestricted | Total | ||
| Funds | Funds | ||||||
| £ | £ | ||||||
| At 1 September 2023 | 11,670 | 11,670 | |||||
| Movement during the financial year | (2,413) | (2,413) | |||||
| ─────── | ─────── | ||||||
| At 31 August 2024 | 9,257 | 9,257 | |||||
| Movement during the financial year | 3,108 | 3,108 | |||||
| ─────── | ─────── | ||||||
| At 31 August 2025 | 12,365 | 12,365 | |||||
| ═══════ | ═══════ | ||||||
| 13.2 | ANALYSIS OF MOVEMENTS ON FUNDS | ||||||
| Balance | **Income ** | Expenditure | Transfers | Balance | |||
| 1 | September | between | 31 August | ||||
| 2024 | funds | 2025 | |||||
| £ | £ | £ | £ | £ | |||
| Unrestricted funds | |||||||
| Unrestricted General | 9,257 | 65,240 | 62,132 | - | 12,365 | ||
| ─────── | ─────── | ─────── | ─────── | ─────── | |||
| Total funds | 9,257 | 65,240 | 62,132 | - | 12,365 | ||
| ═══════ | ═══════ | ═══════ | ═══════ | ═══════ |
14
continued
Baby Blues Appeal NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 August 2025
13.3 ANALYSIS OF NET ASSETS BY FUND
| Fixed | Current | Current | Total | |
|---|---|---|---|---|
| assets | assets | liabilities | ||
| - charity use | ||||
| £ | £ | £ | £ | |
| Unrestricted general funds | 926 | 28,769 | (17,330) | 12,365 |
| ─────── | ─────── | ─────── | ─────── | |
| 926 | 28,769 | (17,330) | 12,365 | |
| ═══════ | ═══════ | ═══════ | ═══════ |
14. POST-BALANCE SHEET EVENTS
There have been no significant events affecting the Charity since the financial year-end.
15