Registered number: 04007007
Charity number: 1082084
CHILDREN'S BURNS TRUST
(A Company Limited by Guarantee)
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
For the year ended 31 March 2025

CHILDREN'S BURNS TRUST
(A Company Limited by Guarantee
CONTENTS
Page
Reference and Administrative Details of the Charity, its Trustees and Advisers
Trustees, Report
Independent Examiner'5 Report
Statement of Financial Activitie5
10
Balance Sheet
Lyotes to the Financial Statements
12-21

CHILDREN'S BURNS TRUST
(A Company Limited by Guarantee
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
For the year ended 31 March 2025
Truslees
Princess Marina Lobanov-Rostovsky JP MA. Chair
C P Bigland
Sir K John Knight CBEQFSMDL (appointed 25 March 2025)
R Bary (appointed 17 June ?0?5)
K Dunn Bsc MBBS FRCS(Lond) FRCS(plast) FRCS(Ed), Vice Chair
R ￿'lISher OBE. QFSM
N B O'connor CBE
A Tweddle
Company registered
number
04007007
Charity registered number 1082084
Registered office
Potton House
Wyboston Lakes
Great North Road
Wyboston
Bedford
MK44 3BZ
Management team
Mrs K McGregor- Finance Manager
Ms J Myers- Operations Manager
Accountants
Streets Chartered Accountants
Potton House
Wyboston Lakes
Great North Road
Wyboston
Bedford
MK44 3BZ
Bankers
Barclays Bank plc
188 Clapham High Street
Clapham
London
SW4 7UF
Solieilors
Charles Russell Speechlys
5 Fleet Place
London
EC4M 7RD
Page 1

CHILDREN'S BURNS TRUST
(A Company Limited by Guarantee
TRUSTEES, REPORT
For the year ended 31 March 2025
The Trustees present their annual report togeiher with the financial statements of the Children's Burns Trust for the year I
April ?0?4 to 31 March 2025. The Annual Report serves the purposes of both a Trustees, report and a directors, report
under company law. The Trustees confirn) that the Annual Report and financial stateinents of the charitable company
comply with the current statutor! requirements, the requirements of the charitable company's governing document and the
provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) {effective I
January 2019).
Since the Charity qualifies as small under section J82 of the Companies Act 2006. the Strategic Report required of medium
and large companies under the Companies Act 2006 (Strategic Report and Directors, Report) Regulations 2013 has been
omitted.
Slruclur¢y governanee and managemenl
Constitution
Children's Burns Trust is a company limited by guarantee, and a registered charity. It was incorporated on 30 May 2000
and ￿'aS registered as a charity on 18 August ?000. The company ￿'aS established under a Memorandum of Association
which established the objects and pom'ers of the charitable company and is governed under its Articles of Association.
b. Methods of appointment or election of Trustees
The directors of the company a￿ also charity Twstees for the purposes of charity law and under the company's Articles of
Association are known as members of ihe Management Committee. Currently, there are no rules regarding re-election of
Trustees for specific periods or tem)s of office.
Sir Kenneth Knight (former Chief of London Fire Brigade) was appointed a Trustee on 25th March 2025, bringing
extensive experience and knowledge from the fire sector to the charity. The Trustees would like to take this opportunity to
welcome him to the charity.
c. Policies adopted for the induclion and training of Trustees
All Trustees are familiar with the Chariiy's work and no plans for additional training are to take place, unless there is a
statutorv requirement. The Trustees are made fully aware of all applicable legislation chaTJges that may require the
appropriaie training, if required. All newly appointed Trusiees are provided with a full induction of the relevant information
and legal requirements of becoming a Trusiee. All Trusiees are to now undertake the NSPCC online safeguarding training
course, as additional training.
d. Organisational structure and decision-making policies
The Children's Biirns Trust has a Committee of Trnstees. who meet regularly on a quarterly" basis, and who are responsible
for the strategic direction and policy of ihe charity. Currently. the cominittee has eight members from a range of diverse
backgrounds, covering all areas relevani io the charit)..
Various sub ￿'Orking groups have been set up within the charity-. the working groups have been formed consisting of staff,
advisors and several members of the Trustees. who meet on a moTe regular basis Ihan that of the quarterly Trustees meeting.
These meetings ensure that the charity delivers the services and projects specified and to execute the responsibilities and
tasks set within the charity.
Page 2

CHILDREN'S BURNS TRUST
(A Company Limited by Guarantee
TRUSTEES, REPORT (CONTINUED
For the year ended 31 March 2025
Slruclur¢y governanee and managemenl {continued)
e. Financial risk management
The Trustees review and discuss, if required, at the management meetings. any major risks to which the charity may be
exposed to. Where appropriate, systems or pr￿edureS have been esthblished to mitigate the risks the Charity faces; internal
control risks are minimised by ihe implementaiion of priKedures for authorisation of all transactions and projects.
Procedures are in place to ensure Compliance wilh healih & safely of staff, volunteers. clients and visitors. If it is decided
that a certain area needs to be reviewed, this M'ill be discussed and documented at the next available Trustees meeting.
f. Pay policy for key management personnel
Remuneration for key management personnel (either employee salaries or rates of pay for contracted services) is reviewed
according to market rates for the services provided by staff members. No Trustees are paid for their services to the charity.
Objectives and activities
a. Policies and objectives
The charity's objectives and principal aim as set out in the objects in the company's Memorandum of Association are to..
Provide support for burn and scalded injured children and their families.
Raise awareness to prevent these injuries, by highlighting the risks and effects of burn related injuries.
To work alongside our partners, in educating children and their carers about the dangers of fire, hot water and other
causes of burns and scalds.
In setting objectives and planning for activities. the Trustees have given due consideration to general guidance published by
the Charity Commission relating to public benefit, including the guidance 'Public benefit= running a charity (PB2)'.
b. Main activities undertaken to further the Charilv's purposes for the public benefit
We review our aims, objectives and activities each year. The review looks at what the charity has achieved and the outcome
of our work over the past l ? months. ￿ e look at the success of each key activity and the benefits that they have brought to
those groups of people the charity is set up to help. The review also helps us to ensure that our aims and objectives remain
focused. The Trustees have referred to the guidance contained in the Charity Commission's general guidance on public
benefit when reviewing the aims and objectives and in planning the charities future activities.
Our main projects and achievements and who we ty to help are described below. All our charitable activities focus on the
prevention, rehabilitation and support of bum and scalded children and are undertaken to further our charitable purposes for
the public benefit.
Page 3

CHILDREN'S BURNS TRUST
(A Company Limited by Guarantee
TRUSTEES, REPORT (CONTINUED
For the year ended 31 March 2025
Achievements and performance
a. Review of activities
Family WeekendslGeneral Rehabilitation
Children's Burns Trust have been providints family residential weekends since 2005. supported by staff from the NHS burn
services who attend the weekends ￿'hICh are held at one of the Firefighters Charit)" rehabilitation centres, either at Penrith or
Littlehampton.
Family weekends offer an opportunity for children M'ith burn injuries and their parentslcarers and siblings to spend some fun
time together whilst also meeting others who have experienced the impact of a burn injury to their lives. Many parents
experience a terrible sense of guilt surrounding Ihe circumstances of their child's accident. This family programme enables
them to discuss issues surrounding the child's bum openly with people who understand the emotions that they are
experiencing. The effe￿$ of a burn injury on siblings are all too easily forgotten and iTJcluding them in the weekend
experience can help them come to tern)$ 14s.iih the changes thai might have occurred in family life folloi4'"ing a burn injury.
Six families are invited to attend a residential weekend where the emphasis is on each family having the opportunity to
spend time together, whilst also meeting other families who have been throuoh a similar experience. The children and the
parents are siipported by burn care professionals from the burns service where they received care, which might include a
physiotherapist, occupational therapist, nurse. play specialist or member of psychological therapies.
The programme includes several ￿'orkShopS for the parents: managing the impact of the burn injury on the whole family,
scarring and treatment options as well as some relaxation Sirategies. The children's programme includes arts and crafts,
swimming and free play. In addition, the M'eekend is siructured lo offer the families time to spend getting to know one
another and have some fun. The weekends begin with an excursion to a local farni and adveTJture play area, and on the
Saturday evening the parenis have a special dinner with time to ￿laX and chat whilst the children are looked after by the
staff and entertained by a local entertainer.
An independent evaluation of the family weekends conducted by the Centre for Appearance Research concluded that the
family weekends represented a positive and valuable experience for the families and the staff that attended, emphasising the
value of shared experiences and meeting others at differeni sthges of their recovery" after a burn injury.
With special thanks to the Firefighters Charity and the staff ai their rehabilitation centres and to all the NHS bun) care staff
who attend the weekends - without their support the family weekends would not be possible.
Burn Aivareness Day
The annual National Burn A￿.arenesS Day (NBAD) ￿"aS held on 16th October ?0?4 aTJd was once again an astounding
success, reaching millions of people across the UK and be)"ond. The importance and reach of NBAD has grown year-on-
year. Hospitals. Bums Services, Community Health, Fire & Rescue Services around the country were among the many
organisations that held awareness raising events.
Our main aim of National Burn Awareness Day is to raise the awareness of the incidence and causes of burn and scald
injury in the UK, helping to reduce the number of burns and s¢alds IKcurring. The main causes of burns and scalds are...
Hot drinks
JO babies and toddlers go to h05Pital with a hot drink burn every day. In addition to this shocking daily
figure, 60 % of all children attending A&E with a burn injury are due to hot drink scald.
Hot water bottles - can be dangerous and cause burns if they are not cared for or used safely, as the rubber deteriorates
over time 50 old hot water bottles can burst or leak and cause serious burns.
Page 4

CHILDREN'S BURNS TRUST
(A Company Limited by Guarantee
TRUSTEES, REPORT (CONTINUED
For the year ended 31 March 2025
Achievements and performance (conlinued)
Saucepan and kettle spills - 642 children were advnitted to an NHS Burn5 Service due to injuries related to an electric
hob in 20?4. A further 446 children were admitted to an NHS Burns Service due to accidents involving kettle spills.
Hot water scalds - in the bath or shower Hot water can pose a real danger. Bath and shower water can cause such bad
burns that children need years of treatment and may be scarred for life. It only takes one second to get a deep burn in
hot water when the water temperature is at 70°C.
The team worked extremely hard in the months leading up to the day to produce helpful resources that inspired a huge
variety of people to embrace and promote the day.
Children's Burns Trust would like to thank everyone who helped us towards achieving this level of awareness for this year,
together with our Corporate Sponsors - Leigh Day Solicitors and Spectral Al.
Campaigns
The charity works alongside many organisations with different ongoing campaigns.
Child Safety Week is an annual campaign run by the Child Accident Prevention Trust to raise awareness of the risks of child
accidents and how they can be prevented. A range of resources is available to help practitioners run local activities and
events and promote safety messages in a fun and engaging way.
SafeTea was a national campaign aiming to reduce hot drink burns to young children and improve first aid to children who
have been burned. The SafeTea Campaign w'as launched across the UK in 2019.
Fire Kills - You are around 8 times more likel). to die from a flre if you don't have a Th'orking smoke alarm in your horne.
We support the Home Office s Fire Kills campaign. Helping to raise a￿arenesS of the importance working smoke alarms
play in saving lives.
Fireworks It is predicted that this year 500 children and their families will join the growing number of people who will
remember bonfwe night for the wrong reasons. They will have been injured as a result of an accident with fireworks.
Hair Straighteners - As much as 40 minutes after being unplugged. hair straighfrners can still severely burn and pennanently
scar a child's delicate skin. After use, switch off and unplug hair straighfrners, then put them away to cool down out of
reach and sight of children.
Burns Database
This data is powered b). the International Burn Injury Database (IBID). incorporating data collected from all NHS Burn
Services in England and Wales. They do not include the minor burns and scalds that are treated by Accident and EinergJency
Departments. This report shows the follom'ing broken dom-n by year..
Injury Type
Category
Living Space
Age
Page 5

CHILDREN'S BURNS TRUST
(A Company Limited by Guarantee
TRUSTEES, REPORT (CONTINUED
For the year ended 31 March 2025
Achievements and performance (conlinued)
Our Medical Trustee. Mr Ken Dunn FRCS, Medical Director of the International Burn Injury Database (IBID) says "This is
the UK'S first database that contains accurate infomlaiion about the nature of burns and scalds affecting children in the UK.
Before this database was constructed there was no infomiation H."hi¢h provided reliable figures for local Government, health
or ceniral Government bodies. This makes the job of central Government to inforn] and advise the general public about
prevention measures almost impossible. Furthemiore, those Tesponsible for medical and healthcare budgetary planiiing have
to rely on 'estimates' and unreliable data often resulting in inadequate budget provision."
The database has been developed to assist in two ways:
Providing technical data for those involved in the care and support of children with burn5- academics, clinician5 and
service planners.
The database assists in developing an educational Learning Zone, which can be visited by carers. teachers and children
of all age5.
The Burn Injury Data reporting tool is now live on the CBT website, wivw.cbtrust.OTg.uk where p051tive feedback ha5 been
received.
Support
We provide support in the followin(p M'ays:
Direct Support- in conjunction with the NHS Professionals we provide fmancial support to families.
Providing Equipment to NHS burns services.
Signposting- providing advice to families on how to access burn related inforn]ation.
Direct Family Support
We provide urgent financial support for families who are struggling with costs after their child has been burnt. This might
be the cost of travelling to and from the hospital to visit their child or for attending on-going out-patient treatment or could
be to replace items lost in a house fire. The grant request must be made by a health care professional on behalf of the
family, we cannot accept requests directly from a parenL carer or relative on behalf of the family.
Providing Equipment I materials I camp
We award small grants (usually up to £500 per application) for rehabilitation equipment and sponsorship for children to
attend burns camps. We can sometimes fund the cost of larger pieces of specialist equiprnenL that the NHS do not provide
funds for.
Signposting / Learning Zone
The Learning Zone which is available via our website gives you free and easy access to a wide variety of online resources,
e-learning programmes, professional development tools and inforn]ation to prevent burns and scalds happening to children.
Page 6

CHILDREN'S BURNS TRUST
(A Company Limited by Guarantee
TRUSTEES, REPORT (CONTINUED
For the year ended 31 March 2025
Financial review
a. Principal funding
The principal funding sources for the charity are currently by way of grant income from Trusts. donations made by the
public and external fundraising activities by our supporters. We are extremely grateful to all of our corporate supporters
who support the charity in different wa)'s, in particular to our new corporate supporters Leigh Day for their financial support
for NBAD, Spectral Al and The Association for Specialist Fire Protection for their fundraising.
Our individual supporters and fundraisers are equally special to us. for their time, commitment and deterniination to support
the charity. The support received changes lives and can help us to deliver our programme of a￿.areneSS, rehabilitation and
support. We are therefore so graieful to anyone who has donated ihis year and supported our work, we are unable to
continue our work w'ith H'ithout )'ou.
b. Material investments policy
As most of the charity's general funds are spent in the short tem). the￿ are few funds available for long term investment,
although a deposit account is in use, ￿'ben required.
. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to
continue in operational existence for the foreseeable future. FOT this reason. they continue to adopt the going concern basis
in preparing the financial sthiements.
d. Reserves policy
We are a national charity dedicated to providin(y rehabilitation support for burned and scald injured children and their
families, as well as prevention and awareness campaitsns for which there is little or no i)ational funding. We receive no
government funding and are only able to continue the work we do as a result of our own fundraising efforts.
In view of our size, turnover and limited fundraising capacity, and in order to protect the continuity of our core work, the
Trusiees have adopted a Reserves policy equivalent to the cost of l ? months. operating costs.
Our Reserves policy is reviewed annually at the AGM, and the reserves level is set in line with the next financial year's
budget.
Plans for ihe future
The charity plans to continue the activities outlined previously in the forthcoming year. subject to satisfactory funding
arrangements.
Page 7

CHILDREN'S BURNS TRUST
(A Company Limited by Guarantee
TRUSTEES, REPORT (CONTINUED
For the year ended 31 March 2025
Slatemenl of Trustees, responsibilities
The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the
Trustees, Report and the financial sthiements in accordance with applicable law and United Kingdom Accounting Standards
(United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial stalements for each financial Under company law, the Trustees
must not approve the financial statements unless they are satisfied ihat they give a true and fair viem." of the state of affairs of
the Charity and of its incoming resources and applicaiion of resources, including its income and expenditure, for that period.
In preparing these financial statements, the Trustees are required to:
select suitable accounting policies and then apply them consi5tently'
observe the methods and principles of the Charities SORP (FRS 102);
make judgments and accounting eslimales that are reasonable and prudent;
state whether applicable UK Accounting Siandards (FRS 102) have been followed. subject to any material
departiires disclosed and elplained in the financial statements-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will
continue in business.
The Trustees are responsible for keepino adequale accounting records that are sufficient to show and explain the Charitys
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 Companies Aci 2006. They are also responsible for safeguarding the
assets of the Charity and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by:
Princess Marina Lobanov-RostOVsky JP MA
Chair of trustees
Date: 16 Decetnber 2025
Page 8

CHILDREN'S BURNS TRUST
(A Company Limited by Guarantee
INDEPENDENT EXAMINER'S REPORT
For the year ended 31 March 2025
Independent Examiner's Report to the Trustees of Children's Burns Trust ('the Charity,)
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended ) l March 2025.
Responsibililies and Basis of Report
As the Trustees of the Charity (and its directors for the purposes of company law) you are responsible for the preparation of
the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,).
Having satisfied myself that the accounts of the Charity are not required to be audited under Part 16 of the 2006 Act and are
eligible for independent examination, I report in respect of my examination of the Charil) s accounts carried out under
section 145 of the Charities Act 2011 ('the 201 l Act,). In carrying out my examinatioTJ I have followed the Directions given
by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination
giving me cause to believe:
accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or
the accounts do not accord with those records. or
the accounts do not comply with ihe accounting requirements of section )96 of the 2006 Act other than any
requirement that the accounis give a 'true and faif vic￿. w.hich is not a matter considered as part of an independent
examination. or
the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in
accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection wlth the examination to which attention should be
drawn in this report in order io enable a proper understanding of the accounts to be reached.
This report is made solely to the Charitj s Trustees, as a body. in accordance with Part 4 of the Charities (Accounts and
Reports) Regulations 2008. My work has been undertak.en so that I might siaie to the Charity s Trustees those matters l am
required to state to them in an Independeni Examiner's Report and for no oiher purpose. To the fullest extent pern)itted by
law, I do not accept or assume responsibility to anyone oiher than the Charity and the Charity's Trustees as a body, for my
work or for this report.
Signed=
Dated: 18 December 2025
Linda J Lord Bsc, BFP. FCA, TEP
Streets Chartered Accountants, Potton House. Wyboston Lakes, Great North Road, Wyboston, Bedford MK44 3BZ
Page 9

CHILDREN'S BURNS TRUST
(A Company Limited by Guarantee
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT
For the year ended 31 March 2025
Unrestricted
funds
202)
Restricted
funds
2025
Total
funds
2025
Tglol
funds
2024
Note
Ineome from:
Donations and legacies
Investments
79,203
1.571
17,484
96,687
1,571
88,311
1,102
Total income
80.774
17,484
98,258
89,413
Expendilure on:
Raising funds
Charitable activities
21,159
43,215
21,159
61,574
17.768
87,525
18,359
Total expendilure
64J74
18,359
82,733
J05,293
Lyet incomel(expenditure)
Transfers between fi￿dS
16,400
(193)
(875)
193
15,525
(15,880)
14
Net movement in funds
16207
(682)
15,525
(J5,880)
Reconciliation of funds:
Total funds brought fonvard
Net movement in funds
108,913
16,207
23,975
(682)
132,888
15,525
148. 768
(15,880)
Total funds carried fonvard
125,120
23,293
148,413
J32,888
The Statement of Financial Activities includes all gains and losses ￿COgnIsed in the year.
The notes on pages l? to 21 form part of these financial statements.
Page 10

CHILDREN'S BURNS TRUST
(A Company Limited by Guarantee
Registered number: 04007007
BALANCE SHEET
As at 31 March 2025
2025
2024
Note
Fixed assets
Current assets
Debtors
12
1.832
150,111
8,877
128.841
Cash at bank and in hand
151.943
]37, 118
Current liabilities
Creditors.. amounts falling due within one year
13
(3,530)
(4,830)
Net current assets
148,413
132,888
Total assets less current liabilities
148,413
132,888
Total net assets
148,413
132,888
Charity funds
Restricted funds
14
23.293
125,120
23,975
108,913
Unrestricted fund5
14
Total funds
148,413
132,888
The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obiain an audit for the year in question in accordance with section 476 of
Companies Act 2006.
The Trustees acknoTh'ledge their responsibilities for complying with the requirements of the Act with respect to accounting
records and preparation of financial stalements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small
companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by..
Prince55 Marina Lobanov-RostOVsky JP MA
Chair of trustees
Date.. 16 December 2025
The notes on pages 12 to 21 fonn part of these fmancial statements.
Page11

CHILDREN'S BURNS TRUST
(A Company Limited by Guarantee
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
General information
As set out in the trustees, report, Children's Bums Twst is an incorporaied charity registered in England and Wales.
The address of their registered oifice is Potton House. Wyboston Lakes, Great North Road, Wyboston MK44 3BZ.
The financial statements are prepared in sterlin& which is the functional currency of the enlity.
Accounting policies
2.1 Basis of preparation orrinancial statements
The financial stalements have been prepared in accordance with the Charities SORP (FRS 102) Accounting
and Reporting by Charities= Statement of Recommended Practice applicable to charities preparing their
accounts in accordance ￿.]ib the Financial Reportints Standard applicable in the UK and Republic of Ireland
(FRS 102) (effective l Januarv ?019). Ihe Financial Reporting Sthndard applicable in the UK and Republic of
Ireland (FRS 102) and ihe Companies Act ?006.
Children's Bums Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are
initially recognised at historical cosi or transaction value unless oihenvise stated iT] the relevant accounting
policy.
2.2 Going concern
The Trnstees assess whether the use of going concern basis is appropriate i.e. whether there are any material
uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to
continue as a going concern. The Trusiees make this assessment in respect of a period of at least one year from
the date of authorisation for issue of the financial sthiements.
The trustees consider that the charity has adequate resources to continue in operational existence for the
foreseeable future and they continue to adopt the going concern basis of accounting in preparing the financial
statements.
2.3 Income
All income is recognised once the Charity has entitlement to the income. it is probable that the income will be
received and the amount of income receivable can be measured reliably.
Income tax recoverable in relation to investment income is recognised at the time the investment income is
receivable.
Page 12

CHILDREN'S BURNS TRUST
(A Company Limited by Guarantee
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
Accounting policies (continued)
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligaiion to transfer economic benefit to a third
party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the
obligation can be measured ￿lIablY.
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable
purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activtties is inCU￿d on directly undertoking the activities which further the Charity's
objectives. as ￿'ell as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.5 Inlerest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the
Charity.. this is nomlally upon notification of the interest paid or payable by the institution with whom the funds
are deposited.
2.6 Debtors
Trade and other debtors are ￿COgnised at the settlement amount after any trade discount offered. Prepayments
are valued at the amount prepaid net of any trade discounts due.
2.7 Cash at bank and in hand
Cash at bank and in hand includes cash and short-tem) highly liquid investments with a short maturity of three
months or less from the date of acquisition or opening of the deposit or similar account.
2.8 Liabilities and provisions
Liabilities are recognised when ihere is an obligation at the Balance Sheet date as a result of a past event, it is
probable that a transfer of economic benefit will be required in settlement, and the amount of the settleinent can
be estimated reliably.
Liabilities are recognised ai the amount thai the Charity anticipales it will pay to settle the debt or the amount it
has received as advanced payments for the goods or services il must provide.
2.9 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured
at their settlement value with the exception of bank loans which are subsequeTJtly measured at amortised cost
using the effective Inte￿$t method.
2.10 Pensions
The Charity operates a defined contribution pension scheme and the pension charge represents the amounts
payable by the Charity to the fund in respect of ihe year.
Page 13

CHILDREN'S BURNS TRUST
(A Company Limited by Guarantee
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
Accounting policies (continued)
2.1 l Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance
of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or
which have been raised by the Charily for particular purposes. The costs of raising and administering such
funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the
financial statements.
Income from donations and legacies
Unreslricled
funds
2025
Restricted
funds
2025
Totsl
funds
2025
Tolal
funds
2024
Donations
17,484
96,687
88,311
Tolal 2024
87,811
500
88.311
Investment income
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Interest received
,571
1,571
1,102
Page 14

CHILDREN'S BURNS TRUST
(A Company Limited by Guarantee
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
Expenditure on raising funds
Costs of raising voluntary income
Unreslricted
funds
2025
Tolal
funds
2025
Tolal
funds
2024
Fundraising costs
Wages and salaries
16,733
4,426
14,825
2,943
4,426
Total 2025
21.159
21,159
17,768
Analy'sis of expenditure on charitable activities
Summary by fund type
Unreslricled
funds
2025
Restricted
funds
2025
Tolal
2025
Tolal
2024
Prevention
22,787
4.100
24,173
21,073
16,328
29.146
45,586
12. 793
Rehabilitation
16.973
Support
Total 2025
61,574
87,525
Tolal 2024
40,4~, 1
87,525
Page 15

CHILDREN'S BURNS TRUST
(A Company Limited by Guarantee
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
Analysis of expenditure by aclivities
Activities
undertaken
directlv Support costs
2025
2025
Tolal
funds
2025
Tolal
funds
2024
Prevention
5,650
24,173
21,073
16,328
29.146
45,586
12. 793
Rehabilitation
7,770
7,271
Support
9,057
Total 2025
28.010
61,574
87.525
Tolal 2024
i2,liO
87.525
Independent examiner's remuneration
The independent examinevs remuneration amounts to an independent examiner fee of £3,450 (2024 - £3,250}.
Slaff costs
2025
2024
Wages and salaries
Contribution to der￿ed contribution pension schemes
20,800
438
20, 732
401
21,238
21,133
The average number of persons employed by the Charity during the year wa5 as follows:
2025
2024
Administration
No employee received remuneration amounting to more than £60.000 in either year.
The key mana(rement personnel as detailed on page l. received remuneration amounting to £27,438 (2024:
£29,58J) during the year, £?1 ?38 (20?4= £? I,li)) paid to employees and £6,200 (2094: £8,450) in Contracted
labour costs.
Page 16

CHILDREN'S BURNS TRUST
(A Company Limited by Guarantee
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
10.
Truslees, remuneration and expenses
During the year, no Trustees received any remuneration or other benefits 12024 - £NJL).
During the year ended 31 March 2025, no Tnjstee expenses have been incurred 12024 - £NILJ.
11.
Tangible fixed assets
Office
equipment
Cost or valuation
At l April 2024
851
At J l March 2025
851
Depreciation
At l April ?024
851
At J l March 2025
851
Iyet book value
At 31 March 2025
At 31 March 2024
12.
Debtors
2025
2024
Due within one year
Prepayments and accrued income
1,832
8,877
Page 17

CHILDREN'S BURNS TRUST
(A Company Limited by Guarantee
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
13.
Creditors: Amounts falling due within one year
2025
2024
Trade creditors
80
1.380
3,450
Accruals and deferred income
3,450
3,530
4.830
14.
Slatement of funds
Slatement of funds- current year
Balance al I
April 2024
Transfers Balance at 31
inlout Mareh 2025
Income
Expenditure
Unrestricted funds
General Fund
108,913
80,774
(64J74)
(193)
125,120
Restricted funds
Rehabilitation
21,609
6,500
lJ46
3,138
6,500
(8,843)
{1,386)
(3,291)
{4,839)
19,266
Equipment
Prevention
40
2J66
153
2,366
1,661
NBAD
23,975
17,484
(18J59)
193
23,293
Total of funds
132,888
98258
(82.733)
148,413
Page 18

CHILDREN'S BURNS TRUST
(A Company Limited by Guarantee
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
14.
Slatemenl of funds {eonlinued)
Slatement of funds- prior year
Balap7ce al
31 March
2024
Balap7ce at
l April 2023
Ti'ansfers
i￿oul
Income
Erpendilure
Unrestricted funds
General Fund
99.018
88,913
(64.822)
114, 196)
108,913
Restricted fund5
Rehabilitation
33,81)
2.41)
(12.206)
(49)
(2. 796)
(25,420)
21,609
2,366
Prevention
NBAD
iOO
2.296
11,900
DigiLql transforn]ation
13,520
500
(40.471)
14,196
23,975
Total of funds
89.413
(105,293)
132,888
General Fund
The general fund represenls funds which are available for general charitable activities, at the discretion of the
trustees.
Restricted Funds
Rehabilitation - VTCTF have provided grants in previous years to fimd family therapy weekends and £6,500 was
received in donations from the Worshipful Company of Firefighters and other donations in 2025. £8,843 of these
funds were u(ilised in 20?5 and the charity will continue to use these fimds in 2026.
Equipment - A donation of £1,346 enabled the charity to support the purchase of a Sparks Paediatric Chair for the
Paediatric Burns Service at the Bristol Royal Hospital for Children.
Prevention - Funds brought forward were given lo support the publication of 'Charlie's book,, a book written to raise
awareness of burn injuries, which have been carried fonvard to cover future costs. In 2025, a total of £3,138 was
received and £3 ?91 paid to re-print "The Family Oops" book, raising awareness of the main causes of burn
injuries.
£6,500 was also received to support activities for National Burn Awareness Day (NBAD}, of which
£4,839 was spent in 2024 and the balance carried forw'ard io evenis in 2025.
DigiLql transfonnalion
In the prior year, the charity completed its digital transfomiation project fLmded by an
individual donation and £11,900 of the charit) s own funds.
Page 19

CHILDREN'S BURNS TRUST
(A Company Limited by Guarantee
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
Summary of funds
Summary of funds- current year
Balan¢¢ ai I
April 2024
Transfers Balance at 31
inloui March 2025
Income Expenditure
General funds
108,913
23,975
80,774
17,484
(64,374)
(18J59)
{193)
193
125,120
23,293
Restricted funds
132,888
98,258
(82,733)
148,413
Summary of funds- prior year
Balance ol
31 March
2024
Balance al
l April 2023
Transfers
Incoine
Eypendilure
General funds
99,OJ8
88,913
500
(64.822)
(40,471)
(14,J96)
14,196
108.913
23,975
Restricted funds
148.-68
89.413
(IOi,293)
J32,888
16.
Analy'sis of net assets between funds
Analy'sis of net assets between funds- current year
Unreslricted
funds
2025
Restricted
funds
2025
Tolal
funds
2025
Current assets
128,650
{3,530)
23,293
151,943
(3,530)
Creditors due within one year
Total
125,120
148,413
Page 20

CHILDREN'S BURNS TRUST
(A Company Limited by Guarantee
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
16.
Analy'sis of net assets between funds (conlinued)
Analy'sis of net assets between funds- prior year
nresfricled
funds
2024
Restricled
funds
2024
Endowmep71
funds
2024
Tolal
funds
2024
Current assets
113,143
(4.830)
137,718
(4,830)
Creditors due within one year
Total
23,9-'5
108.913
132,888
Page 21

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