Family Friends A company Ilmiled by guarantee and not havlng a share capital Annual Report and Accounts 31 March 2025 Company rogl8tratlon number 02863464 Charlty reglstratlon number 1028214
Family Friends (A company limited by guarantee and not having a share capital) Report and account8 Contents Pag• Reference and Administrative Information Trustees, report Auditor's report Statement of financlal activitiès 10 8alance sheet 11 Notes to the accounts 12-20
Family Friends (A company limited by guarantee and not having a share capital) Report and accounts REFERENCE AND ADMINISTRATIVE INFORMATION Directors l Trustees Ms C Sandler Mr C Madel Mr8 A Blasth Ms K Hearn Mr G Smith (reslgned 23 April 2025) Mr T Bernstein (resigned 18 November 2024) Ms R Bowles (resigned 22 July 2024) ChSef Executive Ms Melanie Christodoulou Reglstered Offlce Unit 1, 10 Acklam Road London W10 5QZ Charty Reglstrailon number 1028214 Company Regi8tratlon number 2863464 Bank8r8 CAF Bank Ltd 25 Kings Hlll West Malling Kant ME194JQ Flagstone (do CAF Bank) 111 Floor, Clareville House 26-27 Oxendon Street London SW1Y 4EL Audltors Bullirnores LLP Chartered Accountsnts Old Printers Yard 156 South Street DoTklng Surrey RH4 2HF
FAMILY FRIENDS A Company Ilmlted by guarantee and not havlng a Share Capital REPORT OF THE TRUSTEES AND DIREcfoRS ST FOR YEAR ENDED 31 MARCH 2025 Structure. Govemance and Managément The trustees and directors present their Report and Accounts for the year ending 31 st March 2025. Legal and administrative information set out on page 1 forms part of this reporL Governing Documont The organisation Is a charitable company Ilmited by guarantee, incorporated on 19th October 1993 and règistered as a charity on 9th Novembér 1993. The company was established under a Memorandum of Association, whlch èstablished the objects and powers of the charitable company and is govemed under its Articles of Association. In the event of the company Ing wound up, members are r&qulrad to contrlbute an amount not exceeding £10. Trusteo Sélection and Organlsatlon The dlrectors of the company are also charlty trustees for the Purposes of charity law and throughout this report are collectively referred to as trustees. The trustees are appolnted by th8 b08rd of trustees as and when required. The board of Iwstees Is usually made up of approxlmately 5-8 members and meets 518 tlme$ each year. Trustees vtho served during the year and up to the date ol this report were as follows: Tony Bernstein (Chair), Chris M8del (Deputy Chairl, George SmSth, Allison Blasch, CatheTlne Sandler, and K8lly Hearne. To better inform our work, the trustee board Includes current or former valuntsers. Trustees whose period came to an end in this period= Tony Bemstein reslgned from the board as chair and was replaced by unanimous vote by Catherlne Sandler. The trustees also have a finance sub<ommittee which 18 chaired by Allison Blasch 8nd rneets four Ilmes a year. R18k Management The trustees have ex8mlned the major strategic and operatlonal rfsks that the charlty faces and confirm that systems have been put In place to enable regular report8 to be produced so that steps can be taken to lessen these risks. Electlva Re•olutlon The accounts will be presented at the Annual G8neral Meeting. Members are entitled to call for a meetlng to be held by giving notice to the company not later than 21 working days before the date of the meeting at whlch the resolution is to be moved. Objectlves and Actlvltles The charty's objectives, as sat out In Its Memorandum of Association, are the rellef of children or parents in despair and dlstress and the prevention of emotion81 and physical abuse of such children. Our aim Is to provide long4erm befriending and mentoring support lo parents and chIldn in need through tralned volunteers. We help families to identify their strength5. make positive changes, and move towards independence. Our mlssion remains clear. 'to help families to help thernselves." In line with these objectives, Family Friends recruits, trains. and oversees a network of dedicated volunteers who provlde practical and emotional support to families in need. Belween Aprll 2024 and March 2025, 246 families were supported, impactlng over 700 individuals across our cornmunities. The
FAMILY FRIENDS A Company limited by guarantee and not having a Share Capital REPORT OF THE TRUSTEES AND DIRECTORS ST FOR YEAR ENDED 31 MARCH 2025 trustees, having reviewed the Charity Comrnission's guidance on public benefit, are satlsfied that our work fully meets this definition. This year we also developed a new Ihree-year strategy that sets out our priorities and future plans, ensuring that ourwork continues to respond to changing community needs. Lèv81 of Support Servlces Famity Friends contlnues to serve famllie8 in the Royal Borough of Kensington & Chelsea (RBKC). the London Borough of Hammersmith & Fulham {LBHF), the London Borough of Brenl ILBB), and Westminster City Councll IWCCI. We also Temain commltted to supporting families forthe duration of thelr engagement, even if they move beyond these boroughs. Our core service is a 12-month home-vlsiting Programme where trained volunte8rs offer befriending and méntorlng support to families facing d6fficulties. Since our foundation in Kensington & Chélséa In 1993, we have steadily expanded Into new boroughs= LBHF In 2007, Brent in 2016, and Westmlnster most recently In 2023. We currently provlde three key services.. 1. Parent Befriendlng - Supportlng parents ol chlldren under 25 to navlgat8 challenges, acce88 resources, and strengthen reslllenGe. 2. ChlldlAdolescent Mentorlng (Blg Buddlesl- One-to-one mentorlng for young people aged 10-25, focuslng on personal development. soclal skills, 8nd emotional wellbelng. 3. Companlons (Pllot Programme)-A new initiative. dellvered In partnership with NHS Social prescTlbers, which tralns volunteers to support older, Isolated residents in North Kensington. Though still small in scale, the pllot has hlghlhted the urgent need to address lonellness and will be developed further as funding Is secured. Alongside these services, we run monthly groupwork sesslon8 for parents, young people, volunteers, and those wlth Special Educatlonal Needs {SEN}. These sèsslons help build peer netsvorks and provide opportunlties for tralnlng, shared learnlng, and communlty connection. Thls year we have also seen a shift in famlty needs. More families are experlenclng challenges Ilnked to neurodivergence Idlagnosed and undlagnosed), mentsl health crises, and the contlnued Impact of finanGial insecurlty due to the cost of Ilving. These èmerging needs relnforce the importance of our Ilexible and responsive approach. Increasingly, stsff-led interventions, supported by volunteer8, are enabling us to work further upstream, reaching families earller and reducing crisis points. Voluntsers Th18 year has been dynamic and transformative for our volunteer programme. We organised four tralning weekends, welcomed over 60 new volunteers. and ran eleven monthly support groups to maintain connection and leamlng. Volunteers continue to access bespoke training that refflects the evolving needs of families, allowing thém to broaden thelr skills well beyond traditlonal befrfending roles. Recognizing the ongoing high demand for seNices compared wlth avallable volunteers, we have expanded opportunities for volunteers to contrtbute in flexible and Greative ways.. Task Team: A new initiative enabling trained volunteers to assist staff wllh practlcal family needs. Examples include accompanying home visits, heiping with a projecl inside the famity
FAMILY FRIENDS A Company Ilmlted by guarantee and not having a Share Capital REPORT OF THE TRUSTEES AND DIREcfoRS ST FOR YEAR ENDED 31 MARCH 2025 home, or supporting lasks such as a garden dear-up. This not only extends OUT capacty but also gives volunteers varled and meaningful experiences. Community and GP Sessions: Volunteers have also begun playing an active role in our clinic-style settings, working alongside stsff to welcome families, support group activitles, and gain experience in health-linked environments. By engaging VDlunteers at rnultlple polnts across our ecosys18m, we are strengthening both r8511ience and reach. Crucially, these roles complèment staff-led interventions, whlch provide families with more Immediate support while volunteers bring consistency, peer support, and additional capacty. This evolving modèl refiects our learning that volunteers are not only central to service delivery but also to creating a flexible, sustalnable, and community4riven organisation Operatlon8 This yéar has been one of reflection, adaptstlon, and growth as we r8flned our operational structure to best support f8mllles and volunteers. H•ad of Famllle•'. Central Io 8UPPOrtlng f8mllles through thelr journey w6th u8, providing oversight of part-tlme famlly connectors. Hoad of Volunteers.. Brlnglng slructure and consistency to volunteer engagement, anhanclng project development and service dellvery. INhlle recruitment and retention challenges In the Central London labour market have made It dlfficult to maintaln long-term staff in senior roles, these experlence8 have encouraged us to rethink leadership In a more Sustalnable way. We are now moving towards 8 structure of lead manager roles, anchored by a centrallsed Head of Opèrations to coordinate and integrate both strand8 of our work. Thls change reflects our le8mlng that shared oversight dellvers greater resillence and impact. Flexlblllty h88 8180 been key. By engaglng fr8elancers and maintaining a pool of on-c811 worker8, we can respond rapidly to gaps and exlend our reach into newcommunlU88. Importany, this staffing model has also enabled us to deliver more slaff-led interventions upstream, whlch, when combined with volunteer support, ensures families receive timely and tailored help. Partner•hlp Work Partnerships remaln at the heart of our approach. This year we strengthened collaborations In schools and GP surgerles, while also extending our model into community Settings, creating new opportunities to support families In a more holistic way. Working closely with other VCS organlzations has enabled us to offer jolned-up support In both educational and hèalth environments. Replicating this in community spaces Is broadening our Impact and embedding us further into local support networks. A key leaming has been the importance of clarifying our unlque offer in each setting. This shift is helping us move from being primarily 8 referral partner to becoming a co-delivery partner, developing deeper collaboratSons that bring greater benefrt to whole families.
FAMILY FRIENDS A Company limited by guarantee and not having a Share Capltal REPORT OF THE TRUSTEES AND DIRECTORS ST FOR YEAR ENDED 31 MARCH 2025 Referrals and Servlce Adaptation Famity Frlends is deeply embedd8d In local networks, with referrals coming from Early Help, Social Care, GPS, Social PresGribers, school staff, and other VCS partners. The volume of r8f8rrals has r8mained high, with a maximum waiting time of three weeks. To meet these n88ds, we refined our service Into a tiered model.. Level 1: Signposting Level 2: Group activities and trips Level 3: Phone support for up to three months Level 4: 8efr16nding and Big Buddies for up to a year Thls approach allows families to acce8S SUPPOrt qulckly, moving through the levels as needed. Staff- led InteNentions, complemented by volunteer involvèment, have become increasingty irnportant In helping us work further upstream ensuring that families get timely support before thelr challenges escalate. In total, 246 families were supported 8¢ross our boroughs this year, reachlng approxlmately 700 Indlvlduals. Our ability to adapt, innovale, and strengthen both staff- and volunteer-led provision remains central to delivering on our rnlssion.. helping families to help themselv88. Flnanclal Ravlew Fundlng and Fundral•lng The Statement of Financial Actlvltles on page 10 discloses total incom8 to March 2025 of £347.506 (2024.. £294,570) and total expenditure of £318,035 (2024: £307,546). The restr[ed fund Is 8howlng a surplus of £15,859 (2024 surplus.. £23,080), Restrlcted lunds have b8èn awarded to be expended on work specified by the donor to furthèr the Befriending and Mentorlng servlces provided by the Charity. Family Friend818 grateful to all the funders - the support of famllles would nol be possible without your generoslty. The unrestrlcted fund surplus is £13,612 (2024 surplus.. £10,084) whlch Increas8d our g8n8ral reserve8 to £178,056 (2024.. £164,444). Re8erve3 Pollcy Farnity Friends has a policy on unrestricted reserves as follows. in order to help guarantee the completion of service programmès to existing clients, Family Friends has a reserves policy of maintslning unrestricted reserves of the equivalent of 5 months of Its annual gross expendltura budgét,. Unrestricted reseprfes as at 31 st March 2025 total £178,056 which represents five months of cuent budgeted expenditure and therefore cornpty with this pollcy. The Trustees will continue to revièw this and are committed to maintaining sufficient unrestricted reserves. Golng Concern Beyond monitoring the financlal performance and rnanagement for the immediate year through the quarterly reportlng cycle, the Trustees 8SS8SS the financial wellbeing of the Charlty by contrlbuting to
FAMILY FRIENDS A Company Ilmtted by guarantee and not having a Share Capital REPORT OF THE TRUSTEES AND DIREcfoRS ST FOR YEAR ENDED 31 MARCH 2025 and reviewing the Budget & Business Plan for the subsequent year as well as the longer-term Strategic Planning. The golng concern status of the charlty is a key focus of reporting forthe FInan Sub-committee whith monltors actual and forecast financlal reports and the robustness of th8 charity's income sources at each quarterly meeting- this is then reported on and discussed at each Trustees Meeting. Thè charity does recognise that future fijndlng opportunities may become more difficutt in light of the current economic siiualion, and we endeavour to explore different types of income generation to mitlgate the uncertainty. Trustee8' Re8ponslbllltles for the Flnanclal Statements The trustees (who are also the directors of Family Frlénds for the purposes of company law) are responsible for preparing the Report the Trustees and the flnancial statèments in accordance with applicable law and Unlted Kingdom Accounllng Stsndards (Unitsd Kingdom Generalty Accèpted Accounting Practice). Company law requlres thé trustees to prepare financlal statements for each financial year which glve a true and falr vlew of the state of affalrs of Ihe charitable ¢ompany and of the incomlng resources and appllcation of resources, Including the InGome and expenditure, of the charitable company for that period. In preparing those flnancial statements, the trustee8 are required to: select suitable accounllng pollcies and then apply them consistently observe the melhods and principles in the Charity SORP make judgements and estimates that are reasonable and Prudent State whether appllcable UK Accounting Standards have been followed, subject to any material departures disclosed and explained In the financial statements; and prèpare the financial statements on the going concern basis unless it is inapproprfate to presume that th8 cherttsble company wlll continue in buslness. The truGtee8 are responslble for keeplng proper accounting records which dlsdose wlth reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companie8 Act 2006. They are also responsible for Safeguarding the assets of the charitable company and hence for tsking reason8ble steps for the prevenllon and detectlon of fraud and other irregularitles. Statomont as to Dl•clo8ure of Infomiatlon to Audttor8 So far as the trustees are aware, there is no relev8nt audit Infomiation (as defined by Sectlon 418 of the Companies Act 2006) of whlch the charity's auditors are unaware, and each trustee has t8ken all the steps that he or she ought to have taken as a trustee In order to make himself or herself awar8 of any relevant audit informatlon and to establish that th8 charity's audltors are aware of that infonnation. This report has been prepared In accordance with the speclal provisions of Part 15 of the Companies Act 2006 relating to small companies. Approved by order of the b08rd oftrustees on ..... OcVo6er knxs and signed on Its behalf by.. Catherine Sandler (Chair) Allison Blasch (Truste8)
FAMILY FRIEf¥DS A Company limited by guarantee and not hving a Share Capital INDEPENDENT AUDITORS REPORT TO THE TRUSTEES OF FAMILY FRIENDS Oplnlon We have audited the financial statements of Family Friends (the "Charity") for the year ended 31° March 2025 which comprise Statement of Financial Activities. the Summary Income ond Expenditure. the Balance Sheet sd notes to the financial staÈments, including a SUMM of 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 statemcnts.. give atNe and fair view of the state of the Charity's affairs as at 3111 March 2025 and of its income and expenditure for the year then ended.. have been properly prcpar¢d in ac¢ordance with United Kingdom Generally Accepted Accountin8 Pra¢tic¢' have been prepar¢d in accordance with the requircm¢nts of the Companies Act 2006. B251s for oplnlon We conducted our audit in accordan¢e with Inlernalional Siandard5 on Auditing (UK) (TSAS (UK)) and applicable law. Our responsibilitie5 under those standards are fiJriJ)er described in the Auditor's responsibilili¢s forth¢ audit of the financia] Sialemenls section of our report. We are independcnt of the Charity in accordance with the cthicai requircmenls that are relcvant ¢0 our audit of the financial statements in the UK. including the FRC's Ethical Standard, and we hav¢ lfilled our other ethical responsibilities in a¢cordance with these requircmenls. We believe that the audit evidence we have obi8ined is sufficicnt and appropriate lo provide & basis for our opinion. Conelusions relAtlng to going concern We have nothing to report in respect of the following matters in relalion to which the ISAS (UK) rcquirc us to report to you wh¢re= the trustees. usc of the going conc¢m basis of accountin8 in the preparation of the financial statcments is not appropriate: or the trustees have not disclosed in the financial statements any idcrttified material uncertainties th may cast SilfiCant doubt aboutthe Charity's ability to continue to Adopt the going concern b&sis of accounting for a p¢riod of at least twelve month5 from the date when the financial statements arc auihorised for issue. Other informatlfjn The trustees are responsible for the other inforni&lion. The other infornation comprises the inforni&tion included in ihe annual rey)rt other than the financial statements and our auditor's report thereon. Our opinion on th¢ financial slat¢m¢nts does not cover the other infomiation 8nd. ¢x¢ept to the extent otherwise explicitly stated in our reporL we do not express any forni of Urance conclusion thereon. In conneclion with our audit of the financial statem¢nts. our responsibility is to read the oth¢r infoTmalioTh and, in doing so, consider whether the other infonnation is m8t¢rially inconsistent with th¢ financial statements or our knowledge obtained in the audit or otherwise appears to be matcrially misstaled. Ifwe identify such material incon5iStencies or apparentmaterial rnisstatcm¢nt4 we are required to detennine whether there is a material mi55tatement in the financial 51atements or a rnaterial misslatement of the other information. If. bd on the work we have perform¢& we conclud¢ that there is a rnaterial misstatement of this other inforniation, we are r¢quired to report that fart. We have nothing to report in this regard.
FAMILY FRIENDS A Company limited by guarantee and Dot having a Share C&pital INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF FAMILY FRIENDS Matters whlch w¢ are required to report by exceptlon In the light ofthe knowledge and understanding of the Charity and its environment obtaincd in the course of the audiL wc have not identified matcrial misslatements in the Tnle¢s. Annual R¢porL We have nothing to report in respect of the following matter5 in relation to which the Charities Act 2011 requires us Éo report to you if. in our opinion-. adequate accowiting records have noi been kept or rfurns adequate for our audit have not been received from branches nol visited by us. the financial statements are nol in agreement with the accounting records and returns; we have not obtained all the information and explanations necessary for the purySeS of our audit. the directors were not eniiilcd to prepare the financial statements in accordance with the small companies regime and tske advantage of the small companies exemption from the requirement to prepare a strategic report. Responsibilities of tht trustseg As explained more llY in the tru5t¢¢s' responsibilities statement set out on page 6. the Iruslces are responsible for the preparation of the financial 5tstements and for being 5ati5fi¢d that thcy give a true and fair view. and for such internal control as they detern)inc is necess8ry to enable the preparation of financial st8kmcnts that are free from material misstatement, whether due to fraud or error. In preparing the financial staMentS the trustees are responsible for 853essing the Charity's abilily lo continue &$ a going concern, disclosing, as applicable. matters related to going concern and using the going concern basis ofaccounting unless the trustees cither intend lo liquidate the Charity or to ce&8e operation& or have no realistic alternativc but lo do so. Our responBibilities for the audit of the financial statemen¢J Th¢ Iruslees have elected for the finftncial statements to be audited in accordanee with the Charities Act 2011 rather than thc Companies A¢t 2006. Accordingly, we have been appointrd as audilor under section 145 of the Charities Act 2011 and r¢port in accordonce with regulations mgAe under section 154 of that Act. Our objectives are to obtain rewnable assurance about whethcr the financial 5tatcments as 8 whole are free from material misstalemenl. whether due to fraud or er, and to issue an auditor's report thai includes our opinion. Reasonable &gsurance is a high level of &88urance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a matrrial misstatement when it exists. Misstatcments can &rise from fraud or error and are considered maierial if, individually or in the aggregate, they could re&sonably b¢ expected to influenct the ¢¢onomi¢ decisions of users tsk¢n on th¢ basis of thes¢ financial statements. Irregularities, including frau¢ are instances of non•compliance with laws and regulations. We design procedures in line with our responsibilities. outlined above. io deiecl material misslatements in respect of irregularities. including fraud. The exlenl to which our procedures are capable of detccting irregularities. including fraud is detsiled below= We obtained an undersianding of the Icgal and regulatory frAmeworks that are applicable to th¢ Ch8xity and determined that the most significant which are directly relevant lo specific assertions in the financial statements are those related lo the reporting fram¢work5 (FRSI 02, the Charities SORP and the Charities Act 2011). We understood how the Charity is complying with those legal and regulatory frameworks by making enquiries of the trustees and mana8¢menL We did not identify any malters relating lo non-compliance with laws and regulations or relating lo frau We assessed the 5us¢eptibility of the Charity'5 financial sta*menls lo rnaterial mi5StatemenL including how fraud might occur by discussions with the tn]ste¢s and management w underStd are&s Wh they considered there wa5 SU5¢eptibility
FAMILY FRtENDS A Company limited by guarantee and not having a Share Capital tNDEPENDEY4T AUDITORPS REPORT TO THE TRUSTEES OF FAMILY FRIENDS to fraud. We also considered pressures on the trustees and management to meet any external pressures in reporting the financial results of the ChBrity. Audit procedures perfonned by the engagement tram on the areas wliere fraud might occur included.. evaluation of management's int¢mal processes designed to preVt and detect irregularilies testing. with a focus on entries delemiined to be1C or relating to unusual transactions review of data to detect unusual transactions Assessment of the approptiateness of the colleciive competrnce and capabilities of the engagement team included consideration of the ertgagement team's.. understanding of. and practical experience with audit engagements of a similar nature and complexity through the appropriate tr&ining and participation knowledge of the sector in which thc Charity operate5 understanding of the legal and rcgulalory requirements specific to the Charity. Use of our report This report is made solely to the Charity's trustees. &$ a body. in accordancc with section 145 of the Charities Act 2011 and the regulations made under section 154 of that Act. Our audit work ha5 been undcrtakcn so that we mighi slate to the Charity's trustees those matters wc are required to state to them in an auditor'5 report and for no other purpose. To the Ilesl extent pennitted by law. we th) not accept or assumc responsibility to anyone other than the Charity's trusIC 85 a body. for our audit work, for this report, or for the opinions wc have fornicd. Signed Date ... Bullimores LLP StstOry Auditor and Chartered Accountants Eligible to act &s an auditor in temls of Section 1212 of the Companies Act 2006 Old Printers Yard 156 South Strcct Dorking Surrey RH4 2HF
Famity Friends Statement of flnancial activitie8 (Incorporating an incorne and expenditure account) For the year ended 31 March 2025 2026 TotAI 2024 Totsl Unrestrlctsd Restrfctsd Note Incomè from: Donations and legacios 19J,9C 251,894 23&204 Charltable actiiities.. Befriending & Mentoring Serkice8 88,840 49,750 Other tradSng adiiities 250 Inwstment income 8,772 6,772 Totsl Incorno 67,780 279,746 347,606 294,570 Expondlturo on: Reising fvnds 5,700 14,593 20,293 47,5(Y2 Charitable actiiities.. Befriending & Mentoring Smices 48,448 249,294 297,742 260,044 Totsl oxpendlturn 64148 261887 318,036 307,546 Net wrplud(doficit) for the y•ar 11612 14859 29,471 (12,9761 Reconclllatlon of lund&' Total fttnds brought fOard 164,444 14,761 179,205 192, 181 Totsl fvnd• carrl•d forward 178,066 30,620 208,676 179,205 l oflhe abobe 6lts 8re trom conlnulng adslttets. There were no olher recognlsed gAlns or10s8e8 other than Ih05e $laled abow. The attythed notes fomi PBrl oflhese finandal statements. io
Family Friends Balanco Sheet As at 31 March 2025 2026 2025 2ff24 2024 Flxèd ass&t&' Tangible assels 11 496 5,410 Current a1 Deblors Cash at bank 8nd In hand 12 6,278 294,832 301,110 11,955 267.182 279.137 Llabllltle credIto.. amounts falllng dua thin one year 13 94,929 1105,342) Net curr•nt a•Rets 206,181 173,795 Total 190èts l•M curront Ilabllltlo• 208,677 179,205 Fund• Restrfcled fijnds Unreslricled tsnd8'. Gener81 fvJnd8 D8s1gnated fiJnd8 Tol81 unrestrlcled fiJnd8 16 30,620 14,761 178,056 164,444 10,( 178.066 174,444 Total fund• 208,676 189,206 For the year ended 31 March 2025 the charllable company Is entltled to exemption from audlt under Sectlon 477 of the Companle8 Act 2006 relating to 8maM companle8. The members ha4e not requlred the charitable company to oblaln 8n audlt of Its fjnanclal statements fDr the year ended 31 March 2025 In accordance wlth Section 476 of the Companles Act 2006 The trustees 8cknovAedge Ihelr re8pon8lbilititles fDr en8urlng that the charlloble company keeps 8ccountlng records that comply vAlh Sectlon8 386 and 387 of the CrAnpanlg8 Act 2006 8nd (b) prepadng financlal statements whlch g1 8 true 8nd tslr eW of the stale of affalrs of the ch8fltable company 98 al the end of each flnanc181 year and of its 8urplu8 or deflcll for each fflnanclal year In accord8nce vAlh the requlremenls of Sections 394 and 395 and whlch Othese comply with the requlrement8 of the Comp8nle8 Act relating to flnanclal statements, 80 far a8 apF4lcable to the charilabje company. These financlal 818tements hale been audlted under the requlreTnents of Sectlon 145 of the Ch8rflles Act 2011. The ffinanclal statements ha been prepared In accordance wllh the 8pecl81 Pro810n3 frjr small companles under Part 15 of the Companles Act 20C6. ApprOd by the trustees on .Io OLkK).kn.........2O2O and signed on thelr behalf by.. Catherlne Sandlar Ichglr) Chair Alllson Blasch ITrusteel Truaee Company regi•tlon no. 02863464 The attached notes fDrm part of the )Inancial statements. li
Famlly Frlends Notes to the financlal statements For the year ended 31 March 2025 1 Accounting pollcles Basls of preparation The financial statements of the charitabb corrpany ha teen prepared in accordance lIh the Charities S(YlP {FRS1021 "AcCLnting and Reporting by Charib"es'. Statem6nt of Recommended Practice app&'cab to charities preparing their accounls in accordance thith the Financial Reporbng Standard appICab in the UK and Republi of Ireland IFRS 102) (effecti 1 January 20191" Financial Reporting Sl3ndard 102 'Tr Financial Reporling standard appThcab18 in Ihe UK aThJ Repthli¢ of Ireland" and the C¢Jwpanies Act 2006. The Charitab ctxnparry th8 definition of a put4c tenefit entity under FRS 102. Assets and liabilil'es are Initial reccqni5ed 8t historical cost or transaction vae unbs5 otherwse slated in Ihe rewant accounting policy The charitabk8 cowpany is eYt from pParIng a cash flow statement due to the adoplion of Ihe eyEnption awailobk8 to the ch8rities wilh inccme bss than £500,0OJ. Goiig concern The trustees con&der that there are no material uncertainties about the charitable cotr¥)any's alilty to continue as 8 going concern. Key ludgeffts that Ihe ch8rilable company has mad8 ttich hake a significant effect on the accounts include estimts'ng the liabiffity from muM'.year grant Cormiltrm8n The tru8tea8 do not consider that there are any sources of estimation at the reporting date that ha a &gnificanl risk of causing a material adjuStrnt lo the carrying amounts of assets and liabilties wthin tre next reporl'ng perioy. Ftsnd accounting Unrestricted funds ore avallablè to spènd on aCtitieS Ihat further any of the purpo8e8 of ¢harlty. Restricted funds are donations %thich Ihe d¢Jnor h8S SFecified 8re to so18ly used for particular 8re85 of the charity's Ik or for 6Fecific projects being undertaken by Ihe charity. Designated furKls are unrestricted funds %thich Ihe trustees hava d6cid8d, al their discretion, to Set asid8 for a specific purpose. The aim of each design8ted fund is set out in the atJ3Ghed note& Incon AJI incoming resources are 1cded in lh6 Statem8nt of Fin8ncial Actiiities en. {1) the charity is alty enb'ljèd to Ihe funds {2) 8ny performance conditions attached to t incorro ha been mol or are fulty in control of the charity (31 it is probabl& that Ihe incom wl b8 receid (4) tha amount Can bo nasurèd reliabty. Income from gornment and other grants, th8thar 'capitsf grants or 'renUe. grants, 1$ ¢C9n15od %•knen the charity has enbtbmenl to the funds, any perfomwice condib'on5 attached to Ihe grants ha been n( it is probab that Ihe income VAII be receivad and the amount can measured reliabty and is not deferr8d. Income receivad in ad%ence for the Provi0 of specified seNce is deferred unb5 the ¢riteri3 for incOw recognib'on are rreL Charitablo octi¥itlo• Trading actiMties- other professtonal incom8 is included in incoffE in the peri in Ithich lh8 rebyant actimty takes place. Project specific funding - vA)en donors specifiy that donalions and grant8 are for particular restricted purF4)se& Athich do not aftunt trj pr&conditions regarding entiknÈn( this 111 be included in incoW of restricted funds en TeCeIwdb. Donated ser&8 and facilitie• Donated seNces or facilities aro recognised as inco knen the charity has control Dr the item or receibpd the SeICe, any condibons associated 1th the drmated item have been nE( Ihe receipt of economic benefit from Ihe use by charity of th8 item is prob8ble and Ihat econo#C benefit can L* measured relabty. In accordan V•ith the Charities SORP IFRS 102), lUntser 15 nol Tg¢ognisgJ so refer lo the trustees. annual rewrt for more informatron about Iheir contribution. 12
Famlly Friends Notes to the flnanclal statements For tha year ended 31 March 2025 l Accounting policies (continued) knterest receble Interest on fvnds hebl on deposit is incknded en CeIVab and the arnount can be rreasured relab by the ¢harlty.' this is normaty upon notific81ion of the interest paid or payabl8 by thFJ bank. Expendlturp and Irrecoverable VAT E>pendilur8 Is recognlsed once there is a18gal or conStrUth obligats'on lo Trroke a payrrent to a third party, it is probab that setdentnt wll be required and the an)Junt of the obligation can be aSured reliabty. Eyiditure is classified under the followng aCtIty heading5.- Costs of raising funds comprlse of trading costs and the costs Incurred by the charltsb CLyrpany in inducing third partles to make v)luntary contribution5 to 11 as 11 as the cost of any aclimties a fundra5sing purpose. EyinditUTe on charltabk acbMlie¥ inckndes diract and operaljonal costs of delirlny 8eNce8 and other eduGational aclimties undertaken to furth8r the purposes of the charity and thelr 8SSOGiated support Gosts. èr ewendllure represents those not falng Into any other heading. Irrecokerable VAT 18 charged 8s a cost against the actimty for thich the eypendltur6 K4VdS Inclwred. Allocatlon of 8UPPOrt costs Support costs are thos8 funclons that a5SiSt the w)rk of the chadty but do not dlrecty undertake ¢haritabl8 actiwtses. Support costs include office costs finance, personnel, Yroll and 90rn9nce costs lch support thé Trusts programft and a¢ts'wties. Thase costs ha been affocaled baen cost of rai8ing funds and eypendllur& on ¢hariloble acti118. The bases on vknich suppryl costs have been albcat8d are sel OLrt in nok 7. Op•r•tlng l•èi Rental charges are charged on a stralghl Ilne baJis or the term cl tha a$a. Tanglblo Ilxed ass•t• Iteffa of equlpnEnl are capltalised vthere thè purchase prlce exceeds £1,000. Depreciation 18 pro¥Mded 81 rats8 calculated to write dovm the cost of each asset to Its estimated reSIdu value 0r Its ewected useful Ife. The depreciation rat8s in use aT8 as folhm.. rice equlpwont Fixtures and fithngj 330h stralght line bass 250A reducirw balanGo Debtor• Trade gnd other debtors are rg¢ognlsed at the $8tUeffAnl affount due after any trade dlscount offered. Prepaynwnts arg valued al the anb)unt prepald of any trade dl8¢ounts duo. Cagh at bank and In hand Cash at bank and cash in hand includes cash and short temi highty Ilquld In¥Kstrn8nts wth a 8hort mobjrity of three months or les5 from Ihe date of acqulsllon or openlng of the deposlt or sirrilar account Credltorn and provlslons Creditors and pro810n$ are recognlsgd Yknere the charlty has a present obligation r¢SUng frThn a p85t e*nt that VAII probab resur( in the transfer of fund5 10 8 third party and Ihe amount due te settlè the Obllgation can be 38red or eslmated rèllabty. Cr8ditors and provision5 ara normafy recognised al their setuenwnt arrK>unt after all0vng for any trade discounts due. Penslon# Er1)yees of the charity are enfjtd to join Ihe Pensions Trust Pension sche lch is funded by contributions from enyloyees and the charlty as enpbyer. The pension charp recorded in these accounts 18 the arrMJunt of contributions payable in the accounting year. 13
Family Friends Notes to the financial statements For the year ended 31 March 2025 2 Detahd colaratTr for th• ¥tOtgm?rt offinancinl ctriitks 2024 2024 UnrestrlGt•d R••trlct8d 2024 Trtal Inconw froftr rA)naticn5 and acies Chari1th acb'wles.. BefrI1ThJ & Menbjrlng SeTh4ces Cther trlThJ acti¥lOes InStr1 Incon 46,515 191.689 49.730 49,750 250 T•)t•l Incon Expondltur• on: Palslng funds Chadtat48 a¢lties.. Beffiendlng & V£ntorfng SeThlcgS 42,970 47.502 38.515 221.529 260.044 Total •xp•ndliurn 43.047 264 499 V1 Inceffle I leyTrJlbJrel for the year 10,084 123.0601 {12,9761 R•contIOn offund8: lund8 t(out1(ord TclAI lunds crfed fmrd 192 181 179 205 3 kncam• from don10 and leycl••- currlnt yMr 2026 Totsl Totsl Donatlo pk In P8thw8hip vlth The Kern & Chekn4 Fon Grdlars C¢JTryary ChprttJt18 TN8t IndIUl1 C¥)naUons Jthn ChwS18t Trustln partnersh1p Phlbnthropy Capitsl Jckn Lyon'8 Charlty N4tional Lott Fund- ryot K&C Soclal Crmjncil rthler FubJe8 The Ederd Gosllng Fow¥htion jc4 Lyon8 ChaTIty- Fwogran The Jula & Pausing Tru8t N LoThJon Suldde Pre%enbc hHSE Legacy Fwh & Equlty Parknership Lcfflth)n Communlty Fund- Vanquls FbnrnrsTrlth Unit&1 Charfdes Cenwden ChlieS The Sw'res Charitable Twst Trusthcmjse ch1 Fcwdaoon rfiesj Wesknn chBrilab Trust hkn1caI Lolry AvRtils fN AJI 10,C 2,917 10,1 2.917 10,000 s.000 2,765 1988 40,11)0 40.000 30.000 35,208 16,338 4,167 49,792 15,000 15,625 14,514 14,964 46.083 I5.[3 14000 4833 16,000 4.167 3,79) 1,5C 15,(# 15,C 20,352 13,333 1,660 15,000 20,352 11333 1.660 190 906 14
Family Friends Notes to the financial statements For the year ended 31 March 2025 3 In¢on frcm donatlorta and légacles- prlor y•av 2024 2023 Tctsl Unr•6tricted Re8trlctsd Don•tlons in Pathershlpmlth The Ken8in9b)n a Chets&8 FwndgJc &'rd18rs' charifrdb Trust IndIdUel DonaticS Jthn hmlloge Charilatle Trust In parth8rship PhInthrOpY C4itsl Jthn Lyon's Chartty The EwL% Court De1pnl Fur>J Kensiw & Chekna Found8lon- ChibJr8n and Young Pecfle F onal Loitsry Fund- EwK K&C Social Ccrt¥KII H88hYer Futyres K&C Social Ccrt¥KII V8ccln& Awreness The Ethd G08thtyd Jcknn Lyons Orlft wcor8ff The Ja & Rura Trust NW LOn Suicide PreOn E LegY Fllh & Equlty Prln•r8hlp Lcfidon Comnwnity FuThJ- Vsnquls PkntrWsnth lthlbj Charftles caP8n Cbe$ 10.000 5.000 1WOTr) 12.500 5,000 11,791 2,765 766 40,000 440th) 000 40,000 46,250 3,837 30,000 7,500 35,208 16,338 34208 11338 25,507 7,990 5,833 23,250 3,750 3,125 4,187 49,792 15.000 15.625 4.892 4.187 4167 41792 14000 14626 4892 4187 4750 3,750 1,500 245 940 4 Inc(Mrn from chrltqbh •cti 2026 Tot1 2024 Total Unr••trfctsd R•BtrlGtsd B•frlendlng & Paonlorlng S•rvlc Roygl Bcfjough of Kenngknn & Chekna F & C Senl L¢>)d Borough of Brenl (>ant lundlng We8thnst•r Councll 39.7SO 10,000 10,Ocj 43.825 2,470 lo,(1 43.825 2,475 Total for 8•frhndlng & h*ntorlng Servke• 88,B40 49,750 Tot•1 kncoffl? from charlabh 4¢tfvkl•• 6 Inconw from other tradkng •cthittlo0 2025 T•)tsl 2024 Total Unr•Btrkted R••trkt Speakers faè 250 250 15
Famlly Frlends Notes to the financlal stataments For the year ended 31 March 2025 6 Income from In¥4stm•nts 2025 Unrastrlra•d RestrlLted Tot•1 Bank intsrest 7 An•tyg1$ of •xpgndlture - ¢urr•nt y••r CharitatrA? Actilities Cost of 8efriendlw & r81$ing Menl¢thng nds S•t•s Basis of allocats'on Supptyi Gowrr•K• 2024 Stsff co¥t8 St•ff tlm Direct Premises cost8 st8ff tim• SIBff lImenutrnlng St8ff tlm• Ornce coJtslcmrn• Staff time DBpreclaUon Staff tlme Aujll & AecountBry kn8 Siaff lime othw G0ManCe costs Staff time 10.763 347 1.071 182,978 7,101 18,204 21.$27 215.288 189,S77 27,680 r2,872 8,392 24,934 3,897 22,559 35 2.142 21.417 149 2,412 41.011 2.914 2.914 22,514 22.514 14594 249,294 10.030 44118 318,036 307,546 SuFPYt cost• 8,974 110,0301 coBtB 4,844 39,473 144,1181 Tot•1 •xp•ndlturn 202S 20,294 297,741 311035 307,648 Total 6xpandAur¢ 2024 47,502 260,044 307,548 Of1 lthl •xFtt¥Jitur4 £54,148 Y1 unr•6trieA•d12024.' £43,Q47) £268,867 w•5 restrfct•d (2024: £264.4991. This ye8r the pentag6 of cty, 8IIoc8led towd8 our 8en4c• on 8taff tlm• t4815. ha8 r•m•lned the 8am•, a8 ha maintained the senica ddtkery lthd. Th18 y•arth& #pllt ha& been.. 10.. 85.. 5 1o.B8thendlng & Mentcfjnq.. Support Cost6°12024- 10.'8S'.Sl ond 10.. 85.- 5 1o.Funthwsing.' Bffi•nding & M¢ntCJ.' Support Costs. P024- 10'.85..51 This change hgs irnpaeted on re¥tricled ndS ats •ddilicfi81 cagtg hw been dlocat•d to specific Ffciects. 16
Family Friends Notes to the financial statements For the year ended 31 March 2025 7 Analy913 of expendltur•- prior year Charitatje Acti%ities Basis of alk)catic iat5ing Mentori fvnds SGe5 Supp¢xt Gown8nce costs 2024 Total 2023 Staff costs st#ff time Dir8¢t costs Direct Premise8 C081B staff tSm• staff recruitm•ntltrninlrvJ Staff time Offica costslc¢ynrn Staff tirne DèpAci8lon Staff tirn& Audit & Account8ncy fBe8 Staff tim• Staff time 19,958 18.252 2,267 171,838 9,428 19.271 7,983 199,577 173,402 17.095 25,098 1.789 20,940 2,577 20,810 211 1,134 6,382 1,247 1697 22.672 8,392 2.493 21,194 22,559 22.559 42,970 221,52 12.470 30,5n 307.546 261,722 SupFQrt co8t8 1,313 11,157 112,4701 Gowm•nc• co8tB 3,219 27,358 130,5771 Total •xndIturO 2024 47,502 307.546 261.722 T¢>tal exwditw8 2023 22,469 239,253 281,722 Of the totd eXpelitu[4 £43,047 wa8 unr88trlcled12023.. £48.0731 and £2e4,499 w88 r68tricted12023'. £215,649). Thli yaar the FercentagB of coyts 8llccated toward8 ourC0 sffi4c6 on 8taff1Srn8 bA818, has incr•88ad due to the ad¢Jtlon81 staff employtrj to dlrectly delSwr the chgrit8blè SeNces and Ik&'r inctsased use of tho offlce and faciliti. Th1¥ y•gr th• ¥F4it has beon.. . 10.'85.'5 10"8¢MdIng & M•nlorfng.' SuFPJrt Costs" 12023- 81'.19'.01 ond - 11Y.8S'.S to"Fundr818iry'. BarridIng & mt0 Supp¢rt C06ts" 12023- 10.'83.'71 Th1$ ¢hang• has Impaoted cn restricted fvnd$ a8 addOnal C19 baen allcLated to •F4¢1fl¢ yol•£ts. N•t •xp8ndlturn for the y••r Thi815 Slated after chargr¥J 2025 ' 2024 Cperabng lease rthd8.' Propety Depredat4on Audltofs renwn¥alcm: 18.480 2,914 18,092 Audbt fees 4,9JO 100 5.c¥JO 4,700 240 lther)ILmder wls1C Totsl relwnera1lc charged in the year 17
Family Frfends Notes to the financlal statements For the year ended 31 March 2025 Analysls of sthff co•t4 truee remun•rallon and expon4 and the cosi of k•y management Penn•1 Staff were a8 tJIl.. 2028 2024 Salaries and wages Soc181 secvrfty Costs Employerfs contriLMrtion lo d8fin8d contsibullon F48nsion Schemes 199,487 10,129 5.652 215,268 182.102 11,126 6.349 199,577 The numberof employees whose total employee beneflts, exdudlng employer penslon contrfbution5, earning over £FJ1o, classlfled withln bands of £I0,c is as tollows: 2tr26 2024 £f,1)]0t0 £69.999 £70,CQOto £79.999 Th& totsl •mployae n¢fitS Includlng pen8lon conlrftrthcrts of the key mwag•m•nl p•rBcmel wore £215.268 (2024: £199.5771, The charfty tfU81eeB were nLM patil or rece11 any benefits from employment 1 the Trust In the year (2024: £nlll neéther were Ihey reSmbur8ed expenses during the yew12024', tnlll. No Chafity tN8teè pgym•nl for professional cw other sethe5 Supplied to th8 charfty12024.' £nill. Slaff numb•rn The pIage number ofemploy888 (head count based cn number of staff employed> durfnu the y88rwg8 a8 fr)iIow8.' 2028 No. 16 18 2024 No. Charft8t4e aclli•tie8 10 Taxatlon Th8 charitable company is exempt from CO0[811 lax as Its Income 18 charftat4& and is applled br chadlable pvrposes. 11 T•nglbJ• flx•d Offlco equlpmenl Flxtures & Flllings Total Al Ihe start of the year C4sposals In year Addltlons in year At the end ofthe year 10.249 13.087 10.249 13.087 D•pr•datlon Al the start of th& year Dlsposals In year Charge the ye4r Al the end of the year 8,735 2,383 9,098 551 1,493 2.914 10.691 N•t book vilu• Atth• •nd olthe year 1,151 1.345 2,496 At the Blart of the year 3.514 1,896 6,410 All ofthe ab assets are used fvcharflable purpo8eB. 18
Family Friends Notes to the financial statsments For the year ended 31 March 2025 12 Dèbtors 2026 2024 Trade debtrws othw debt¢Ns Prnpaymenls 250 9.845 1,860 11,955 3.650 2.628 6,278 13 cr6d1t0 amounts falllng duo wllhln on? year 2026 2024 Tr&Je credotors Taxation and soclal 3ecty other credrtors Accruals Deferred Inccffla 3.243 2,299 5,668 ,710 81.976 94,929 6.403 90.972 105,342 Dof•rr•d In¢om• 2026 2024 Balance at the beqlnrlnq of lh& year Amount rgleased lo Income In the ygor Amount defeffgd In the year Balance at the end of the year 90.972 190,9721 81,976 81.976 113,347 1113,3471 90,972 S4),972 DBf8Thed iame compri8e8 ofgrnnls recdwd In the cuThent year which relate lo fijture Feric418. 14• Analy4 of n•t•w•ts b•lwe•n lund•- ¢urr•nl yo•r G•n•r•l G•n•r•l unrnstrlct•d doglgnatod R••trlct•d Total lund• Tanglbl• ffixed assots Net cum ass&ts N•t ••wt• at thtr •nd ofth• y••r 2,496 175,560 78,0 2.496 30,620 206.180 20 208.676 14b An•ly•l• ol n•t •wots b•tw••n fund•- prfor lf G•n•rnl Q•n•rnl unre•trl¢tsd d•gnated R••trletsd Totsl fund• Tangible Ixtrj 488ets Nei curTenl assets Net asset8 at the end of thé year 5,410 159.034 164.444 5,410 173.795 179,205 14,761 14.781 16a Mov•m•nts In fvnd- current yeAr Ineomlng Oulgolng At the #lart of re)ur¢•s & re8ourc•• & Atth• end th• y•8r galn8 lo•xs Tr•n•fer of the y••r Reatrlct•d fvnd Belending & Mentoring S8ces Totsl resMrf¢trd funds 14,761 14,761 279,746 279,748 263.887 263.887 30,620 30,620 Unrel¢ted lund& General fijnds Totsl unr•rlcted fund• 164,444 164,44 67.760 67,760 54.148 54.148 178,056 178.056 Total fundg 179.205 347.506 318,034 208.676 19
Family Friends Notes to th• financial statements For th8 year ended 31 March 2025 15b Mov•mentsln funds- Prforar Incoming IXgoino Al the start of resources & resoutce5 & the year galn8 losse6 Al the end of the year TransfEr3 Reddcted IuJMI& Beth"ending & Menl¢yfng Ser%lces Totsl r••trlcted funds 37.821 241,439 241,439 264,499 264,499 14.761 14,76 Unr•rt¢tsd fund Geneta fjJnds Deslgnaled fijnds Total unr•lctsd fundB 144.360 10.ty)0 154, 53,131 33,047 10.000 164.444 Totsl tundB 17 Purpo•• of reatrlct•d fund&. Befrlèndlng & M•tttorfng SeNIc•8 The Income oflhe charity Include8 oran18 raceld for speclfic reslricled wol8¢ts. PuTro•• of D•gMled fund• rfjng th8 year ended 31 March 2023 Ihe INstae$ ¢ted a de51gnated fiJnd forthe wrw$e of 8llocatlng (und8 fi)r th8 30th Annlwrsary and tsansf8rred £10,000 to It from general fijnds. Durfng 2023124 the88 funds ha been 8P8nl. 16 Op•r•llng1•4•g commltm•nts Tot81 fijture mlnlmum leas& payments under non-calIab1e operallng leas8& as fDIIows.' prortY 2026 2024 Due thIn one year 3,650 3,650 3,650 3,650 17 L•gal •tu• of th• Charlty The charity Is a company Ilmltad by guarantee IncO)rated In England and has no shore Ca1. Each mwnber Is Ilable to contrfbule a sum not exceeding £10 In the esenl of thè eharity bglng Und up. 18 R•l•tsd party tran••cOon• There no related party transact1S lo diBclose t)r 202512024.. nonel. There arn no donallons from related partO8s 7•thich 8T• outslde the ntrmal courné of tInesS 8nd no reslrlcled donallons tcffl relaled partles. 20