COMPANY REGISTRATION NUMBER: 03440491 CHARITY REGISTRATION NUMBER: 1065089/0
Radiomarathon (For Children With Special Needs) Limited Company Limited by Guarantee Unaudited Financial Statements
30 September 2025
V I PARTNERSHIP
Chartered accountants 1278 High Road London N20 9RS
Radiomarathon (For Children With Special Needs) Limited
Company Limited by Guarantee
Financial Statements
Year ended 30 September 2025
| Page | |
|---|---|
| Trustees' annual report (incorporating the director's report) | 1 |
| Statement of financial activities (including income and | |
| expenditure account) | 4 |
| Statement of financial position | 5 |
| Statement of cash flows | 6 |
| Notes to the financial statements | 7 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 15 |
| Notes to the detailed statement of financial activities | 16 |
Radiomarathon (For Children With Special Needs) Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 30 September 2025
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 30 September 2025.
Reference and administrative details
Registered charity name Radiomarathon (For Children With Special Needs) Limited Charity registration number 1065089/0 Company registration number 03440491 Principal office and registered The Radiomarathon Centre office Turkey Street Enfield Middlesex EN1 4RJ
The trustees
Mr S Argyrou Mr J Kyriakides Mr C M Sophoclides Mr K Tsioupras MR A Antoniou Mr A Constantidides Mr F Kaimakamis Mr G Constantinou Mr J Charalambous Mr A Yerolemou Company secretary Mr K Tsioupras Accountants V I PARTNERSHIP Chartered accountants 1278 High Road London N20 9RS
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Radiomarathon (For Children With Special Needs) Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 30 September 2025
Structure, governance and management
Radiomarathon is a company limited by guarantee. It is governed by a Memorandum and Articles of Association The charity is governed by a Board of Trustees Subject to the provisions Act, the memorandum and the articles and to any directions given by special resolution. The business of the Charity is managed by the trustees whom exercise all the powers of the Charity. The Board of trustees also ensure that the funds of the charity are expended in such a manner as they shall consider most beneficial for the achievement of the objects and to invest in the name of the Charity such part of the funds as they may see fit. The Board of Trustees employ an Operations Manager to manage the organisation on a day to day basis. The Operations Manager reports directly to the board of trustees which meet quarterly. Two Senior Project Coordinators supervise front line operations reporting to the Operations Manager. Individual services have appointed senior support staff with non-executive authority.
Objectives and activities
To relieve individuals in the United Kingdom whom are suffering from any form of physical or mental disability by assisting the families of those in need and other organisations who deal with people who are disabled. To Provide in the interest of social welfare, recreation and education facilities and services for such people. The charity follows the object(s) by facilitating empowerment for people with learning disabilities, listening to our members and providing the services they need and want in an inclusive and open setting as well as providing ongoing support for carers. At all times Radiomarathon aspires to be regarded as a centre of excellence for all those affected by learning disabilities.
Achievements and performance
Radiomarathon continues to excel in providing accredited training provisions in Catering, Horticulture, Drama and Theatrical Studies, Art and Creative Design, Office Administration, FA Football Coaching and Animal Care through the hard work of our members and staff, the centre and its services have continued to grow significantly. The charity is proud to have developed strong partnerships with Enfield Council and the multi-disciplinary team as well as local organisations whom support our aims.
Financial review
The results for the year and the charity's financial position at the end of the year are shown in the attached financial statements. The commitment of the day to day management and of the Board of Trustees, the charity has worked hard to maintain incoming resources from charitable activities despite reduced local government funding.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
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Radiomarathon (For Children With Special Needs) Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 30 September 2025
The trustees' annual report was approved on 29 June 2026 and signed on behalf of the board of trustees by:
Mr J Kyriakides Trustee
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Radiomarathon (For Children With Special Needs) Limited
Company Limited by Guarantee
Statement of Financial Activities (including income and expenditure account)
Year ended 30 September 2025
| 2025 | 2025 | 2024 | ||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Total funds | Total funds | ||
| Note | £ | £ | £ | |
| Income and endowments | ||||
| Donations and legacies | 5 | 516,675 | 516,675 | 465,090 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total income | 516,675 | 516,675 | 465,090 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Expenditure | ||||
| Expenditure on charitable activities | 6,7 | 467,636 | 467,636 | 394,445 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total expenditure | 467,636 | 467,636 | 394,445 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net income and net movement in funds | 49,039 | 49,039 | 70,645 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Reconciliation of funds | ||||
| Total funds brought forward | 2,502,457 | 2,502,457 | 2,431,812 | |
| ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | ||
| Total funds carried forward | 2,551,496 | 2,551,496 | 2,502,457 | |
| ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 7 to 13 form part of these financial statements.
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Radiomarathon (For Children With Special Needs) Limited
Company Limited by Guarantee
Statement of Financial Position
30 September 2025
| 2025 | 2024 | |||
|---|---|---|---|---|
| Note | £ | £ | £ | |
| Fixed assets | ||||
| Tangible fixed assets | 12 | 2,207,368 | 2,201,360 | |
| Current assets | ||||
| Cash at bank and in hand | 348,769 | 311,222 | ||
| Creditors: amounts falling due within one year | 13 | 4,641 | 10,125 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| Net current assets | 344,128 | 301,097 | ||
| ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | |||
| Total assets less current liabilities | 2,551,496 | 2,502,457 | ||
| ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | |||
| Net assets | 2,551,496 | 2,502,457 | ||
| ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | |||
| Funds of the charity | ||||
| Unrestricted funds | 2,551,496 | 2,502,457 | ||
| ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | |||
| Total charity funds | 15 | 2,551,496 | 2,502,457 | |
| ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ |
For the year ending 30 September 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 29 June 2026, and are signed on behalf of the board by:
Mr J Kyriakides Trustee
The notes on pages 7 to 13 form part of these financial statements.
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Radiomarathon (For Children With Special Needs) Limited
Company Limited by Guarantee
Statement of Cash Flows
Year ended 30 September 2025
| Year ended 30 September | 2025 | |
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Cash flows from operating activities | ||
| Net income | 49,039 | 70,645 |
| Adjustments for: | ||
| Depreciation of tangible fixed assets | 2,838 | 835 |
| Accrued expenses/(income) | 16 | (1,970) |
| Changes in: | ||
| Trade and other debtors | – | 994 |
| Trade and other creditors | (5,500) | (24,666) |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Cash generated from operations | 46,393 | 45,838 |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Net cash from operating activities | 46,393 | 45,838 |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| Cash flows from investing activities | ||
| Purchase of tangible assets | (8,846) | – |
| ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| Net cash used in investing activities | (8,846) | – |
| ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | |
| Net increase in cash and cash equivalents | 37,547 | 45,838 |
| Cash and cash equivalents at beginning of year | 311,222 | 265,384 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Cash and cash equivalents at end of year | 348,769 ৶৶৶৶৶৶৶৶৶ |
311,222 ৶৶৶৶৶৶৶৶৶ |
The notes on pages 7 to 13 form part of these financial statements.
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Radiomarathon (For Children With Special Needs) Limited
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 30 September 2025
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is The Radiomarathon Centre, Turkey Street, Enfield, Middlesex, EN1 4RJ.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', 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 (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
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Radiomarathon (For Children With Special Needs) Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 September 2025
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
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Radiomarathon (For Children With Special Needs) Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 September 2025
3. Accounting policies (continued)
Tangible assets (continued)
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Motor Vehicles - 25% WDV Equipment - 25% WDV
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
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Radiomarathon (For Children With Special Needs) Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 September 2025
3. Accounting policies (continued)
Financial instruments (continued)
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.
4. Limited by guarantee
The nature of the guarantee can be found in the memorandum and articles of association.s
5. Donations and legacies
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2025 | Funds | 2024 | |
| £ | £ | £ | £ | |
| Donations | ||||
| Donations | 7,060 | 7,060 | 6,369 | 6,369 |
| Other Income | 6,000 | 6,000 | – | – |
| Project Income | 503,615 | 503,615 | 458,721 | 458,721 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 516,675 ৶৶৶৶৶৶৶৶৶ |
516,675 ৶৶৶৶৶৶৶৶৶ |
465,090 ৶৶৶৶৶৶৶৶৶ |
465,090 ৶৶৶৶৶৶৶৶৶ |
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Radiomarathon (For Children With Special Needs) Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 September 2025
6. Expenditure on charitable activities by fund type
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2025 | Funds | 2024 | |
| £ | £ | £ | £ | |
| Charity Centre | 465,481 | 465,481 | 392,244 | 392,244 |
| Support costs | 2,155 | 2,155 | 2,201 | 2,201 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 467,636 ৶৶৶৶৶৶৶৶৶ |
467,636 ৶৶৶৶৶৶৶৶৶ |
394,445 ৶৶৶৶৶৶৶৶৶ |
394,445 ৶৶৶৶৶৶৶৶৶ |
7. Expenditure on charitable activities by activity type
| Activities | ||||
|---|---|---|---|---|
| undertaken | Total funds | Total fund | ||
| directly Support costs | 2025 | 2024 | ||
| £ | £ | £ | £ | |
| Charity Centre | 465,481 | – | 465,481 | 392,244 |
| Governance costs | – | 2,155 | 2,155 | 2,201 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 465,481 ৶৶৶৶৶৶৶৶৶ |
2,155 ৶৶৶৶৶৶৶ |
467,636 ৶৶৶৶৶৶৶৶৶ |
394,445 ৶৶৶৶৶৶৶৶৶ |
8. Net income
Net income is stated after charging/(crediting):
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Depreciation of tangible fixed assets | 2,838 | 835 |
| ৶৶৶৶৶৶৶ | ৶৶৶৶ | |
| Auditors remuneration | ||
| 2025 | 2024 | |
| £ | £ | |
| Fees payable for the audit of the financial statements | 3,840 ৶৶৶৶৶৶৶ |
3,840 ৶৶৶৶৶৶৶ |
9. Auditors remuneration
10. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 337,900 | 263,910 |
| Social security costs | 20,421 | 13,318 |
| Employer contributions to pension plans | 3,525 | 2,610 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 361,846 ৶৶৶৶৶৶৶৶৶ |
279,838 ৶৶৶৶৶৶৶৶৶ |
The average head count of employees during the year was Nil (2024: Nil). The average number of full-time equivalent employees during the year is analysed as follows:
| 2025 | 2024 | |
|---|---|---|
| No. | No. | |
| Number of staff | 17 | 17 |
| ৶৶৶৶ | ৶৶৶৶ |
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
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Radiomarathon (For Children With Special Needs) Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 September 2025
11. Trustee remuneration and expenses
no remuneration or other benefits from employment with the charity or a related entity were received by the trustees;
12. Tangible fixed assets
| Land and | Motor | |||
|---|---|---|---|---|
| buildings | vehicles | Equipment | Total | |
| £ | £ | £ | £ | |
| Cost | ||||
| At 1 October 2024 | 2,198,856 | 35,000 | 25,585 | 2,259,441 |
| Additions | – | – | 8,846 | 8,846 |
| ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | |
| At 30 September 2025 | 2,198,856 | 35,000 | 34,431 | 2,268,287 |
| ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | |
| Depreciation | ||||
| At 1 October 2024 | – | 33,691 | 24,390 | 58,081 |
| Charge for the year | – | 328 | 2,510 | 2,838 |
| ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | |
| At 30 September 2025 | – | 34,019 | 26,900 | 60,919 |
| ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | |
| Carrying amount | ||||
| At 30 September 2025 | 2,198,856 | 981 | 7,531 | 2,207,368 |
| ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | |
| At 30 September 2024 | 2,198,856 ৶৶৶৶৶৶৶৶৶৶৶৶ |
1,309 ৶৶৶৶৶৶৶৶ |
1,195 ৶৶৶৶৶৶৶৶ |
2,201,360 ৶৶৶৶৶৶৶৶৶৶৶৶ |
13. Creditors: amounts falling due within one year
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Accruals and deferred income | 3,806 | 3,790 |
| Social security and other taxes | 835 | 6,335 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄ | |
| 4,641 | 10,125 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶ |
14. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £3,525 (2024: £2,610).
- 12 -
Radiomarathon (For Children With Special Needs) Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 September 2025
15. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| At | At | ||||
| 1 | October 202 | 30 | Septembe | ||
| 4 | Income | Expenditure | r 2025 | ||
| £ | £ | £ | £ | ||
| General funds | 2,502,457 | 516,675 | (467,636) | 2,551,496 | |
| ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | ||
| At | At | ||||
| 1 | October 202 | 30 | September | ||
| 3 | Income | Expenditure | 2024 | ||
| £ | £ | £ | £ | ||
| General funds | 2,431,812 | 465,090 | (394,445) | 2,502,457 | |
| ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ |
| 16. | Analysis of net assets between funds | |||
|---|---|---|---|---|
| Unrestricted | Total Funds | |||
| Funds | 2025 | |||
| £ | £ | |||
| Tangible fixed assets | 2,207,368 | 2,207,368 | ||
| Current assets | 348,769 | 348,769 | ||
| Creditors less than 1 year | (4,641) | (4,641) | ||
| ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | |||
| Net assets | 2,551,496 | 2,551,496 | ||
| ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | |||
| Unrestricted | Total Funds | |||
| Funds | 2024 | |||
| £ | £ | |||
| Tangible fixed assets | 2,201,360 | 2,201,360 | ||
| Current assets | 311,222 | 311,222 | ||
| Creditors less than 1 year | (10,125) | (10,125) | ||
| ৄৄৄৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄৄৄৄ | |||
| Net assets | 2,502,457 | 2,502,457 | ||
| ৶৶৶৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶৶৶৶ | |||
| 17. | Analysis of changes in net debt | |||
| At | ||||
| At 1 Oct 2024 | Cash flows | 30 Sep 2025 | ||
| £ | £ | £ | ||
| Cash at bank and in hand | 311,222 ৶৶৶৶৶৶৶৶৶ |
37,547 ৶৶৶৶৶৶৶৶ |
348,769 ৶৶৶৶৶৶৶৶৶ |
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Radiomarathon (For Children With Special Needs) Limited
Company Limited by Guarantee
Management Information
Year ended 30 September 2025
The following pages do not form part of the financial statements.
- 14 -
Radiomarathon (For Children With Special Needs) Limited
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 30 September 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| Donations | 7,060 | 6,369 |
| Other Income | 6,000 | – |
| Project Income | 503,615 | 458,721 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 516,675 | 465,090 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Total income | 516,675 | 465,090 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| Expenditure | ||
| Expenditure on charitable activities | ||
| Wages and salaries | 337,900 | 263,910 |
| Employer's NIC | 20,421 | 13,318 |
| Pension costs | 3,525 | 2,610 |
| Rates and water | 5,617 | 4,130 |
| Light and heat | 13,207 | 13,423 |
| Repairs and maintenance | 22,509 | 37,716 |
| Insurance | 7,821 | 7,803 |
| Other establishment | 1,465 | 4,101 |
| Other motor/travel costs | 10,002 | 11,934 |
| Legal and professional fees | 12,487 | 10,669 |
| Telephone | 2,111 | 1,269 |
| Other office costs | 2,242 | 2,806 |
| Depreciation | 2,837 | 835 |
| Cleaning | 646 | 362 |
| Project and Centre Activities | 306 | 204 |
| Project Centre and Bank Charges | 24,540 | 19,355 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 467,636 | 394,445 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Total expenditure | 467,636 | 394,445 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Net income | 49,039 ৶৶৶৶৶৶৶৶৶ |
70,645 ৶৶৶৶৶৶৶৶৶ |
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Radiomarathon (For Children With Special Needs) Limited
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities
Year ended 30 September 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Expenditure on charitable activities | ||
| Charity Centre | ||
| Activities undertaken directly | ||
| Direct charitable activity - wages/salaries | 337,900 | 263,910 |
| Direct charitable activity - employer's NIC | 20,421 | 13,318 |
| Direct charitable activity -pension costs | 3,525 | 2,610 |
| Direct charitable activity - rates & water | 5,617 | 4,130 |
| Direct charitable activity - light & heat | 13,207 | 13,423 |
| Direct charitable activity - repairs & maintenance | 22,509 | 37,716 |
| Direct charitable activity - insurance | 7,821 | 7,803 |
| Direct charitable activity - Computer software and maintenance | 1,465 | 4,101 |
| Direct charitable activity 1 - other motor/travel costs | 10,002 | 11,934 |
| Direct charitable activity - legal and professional fees | 10,518 | 8,750 |
| Direct charitable activity - telephone | 2,111 | 1,269 |
| Direct charitable activity - pps and advertising | 2,242 | 2,806 |
| Direct charitable activity - depreciation | 2,837 | 835 |
| Direct charitable activity - cleaning | 646 | 362 |
| Direct charitable activity - training costs | 306 | 204 |
| Direct charitable activity - project and centre activities cost | 24,354 | 19,073 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 465,481 | 392,244 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Governance costs | ||
| Governance costs - audit fees | 1,969 | 1,919 |
| Bank Charges | 186 | 282 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| 2,155 | 2,201 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Expenditure on charitable activities | 467,636 | 394,445 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
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