THE COMPASSIONATE FRIENDS TRUSTEES. ANNUAL REPORT AND FINANCIAL STATEMENTS 31 MARCH 2026 Company Registration Number 04029535 Charity Number 1082335 The Compassionate Friends Supporting bereaved parents and their families
THE COMPASSIONATE FRIENDS FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2026 Contents Pages Trustees, Annual Report 3-16 Reference & Administrative Information 17 Independent Auditor's Report 18-20 Statement of Financial Activities 21 Balance sheet 22 Statement of cash flows 23 Notes to the financial statements 24 -36
THE COMPASSIONATE FRIENDS TRUSTEES. ANNUAL REPORT YEAR ENDED 31 MARCH 2026 Introduction The Compassionate Friends {"TCF"I was founded in 1969 as a national charitable organisation offering peer support to bereaved parents, adult siblings and grandparents after the death of a child of any age (from one month old to an adult child) and f rom any cause. The charity is registered with the Charity Commission under registration number 1082335. The Trustees ofThe Compassionate Friends present their annual report and financial statements forthe year ending 31 March 2026. This Report has been prepared in accordance with the Charity's governing document and Statement of Recommended Practice ISORP FRS102 2019)Accounting8ndReportingbyCharities published by the Charity Commission. Further information on our legal status and governance arrangements is provided in the section Objects, Structure. Governance and Management. Mission Statement We believe that every bereaved parent, adult sibling and grandparent in the UK should be able to access high quality, appropriate and safe peer support afterthe death of a child or children. TCF provides understanding, empathy and hope to bereaved parents, adult siblings and grandparents who have experienced the death of a child or children- from infancy to adulthood - and from anycause. Public Benefit and Charitable Objectives The trustees confirm they have complied with their duty to have due regard to the Charity Commission's guidance on public benefit. Each year there are over 4.100 deaths of children aged 1-17 years in the UK. There are around 215,000 deaths of individuals aged 18-49 ye8rs". Many of these young adults leave behind a partner and children as well as grieving parents who must face the profound pain of outliving their child. The death of a child-whether sudden or anticipated- has a devastating and long-lasting impact on parents and families. Bereaved parents experience deep trauma, intense emotional pain, and increased risks of mental health diff iculties, chronic illness, family breakdown, and
THE COMPASSIONATE FRIENDS TRUSTEES. ANNUAL REPORT YEAR ENDED 31 MARCH 2026 unemployment. Child loss can be isolating, difficulttotalk about, and support is often inadequate or hard to access. Even grief professionals sometimes admit they are not always equipped to support families through this unique form of loss. TCF exists to fill this gap. Our peer support services reduce isolation, promote emotional wellbeing, and help bereaved parents and families find understanding, connection and hope. We are the only UK-wide charity dedicated solely to peer to peer support for bereaved parents and theirfamilies. "INational Child Mortality Database, Healthcare Improvement Scotland, Northern Ireland Statistics and Research Agency). How we work Our trained volunteers all of whom are themselves bereaved parents, adult siblings or grandparents- provide empathy, understanding and hope to those who have suffered the death of a child. Support is offered in groups, one-to-one, by telephone, email, online and in person. Losses supported include those due to illness. accidents, sudden unexpected death. suicide, substance use, mental health challenges and other causes. Volunteers must be at least four years beyond their own bereavement. Training covers safeguarding, boundaries, self-care, confidentiality and code of conduct guidance. All volunteers and staff hold up to date DBS checks and sign a volunteer agreement. Our helpline is often the first point of contact. Volunteers listen, offer emotional support and explain the range of services available. We aim to provide timely, appropriate support that empowers bereaved individuals to connect with us in ways that feel safe and manageable and where feelings are normalised and perspectives explored. Through shared experiences, bereaved individuals feel less alone and find comfort, reassurance and appropriate hope. Main Activities TCF delivers a wide range of peer support seNices, including: A n8tion81 helpline staffed by trained bereaved parent volunteers. Local support groups across the UK. Online support groups, including topic-specific and sibling groups. Retreats, support days, and remembrance events. One-to-one in person support through volunteer grief companions and local one-to-one supporters. Supportive walks.
THE COMPASSIONATE FRIENDS TRUSTEES. ANNUAL REPORT YEAR ENDED 31 MARCH 2026 Printed and digital bereavement resources. Volunteer recruitment, training and ongoing support. Awareness-raising among professionals, bereaved families and the public. Achievements and Performance Demand for support remained high throughout the year, with many parents and their families seeking understanding and connection with the TCF community. 1,196 bereaved parents contacted us for the first time. 731 individuals attended a retreat, support day, supportive walk or online group for the first time. 304 new bereaved siblings used our services. KeyAchievements Helpline Three new helpline volunteers joined the team answering Calls from bereaved parents, family members and protessionals supporting bereaved families Preparations began for transitioningto a digitaltelephony platform as18ndlines are phased out Over 900 calls were connected and 1,920 email requests for support were received and responded to Initial support calls were offered to individuals who contact us first by email Onetoone sUPPOrt callswere offered for parents bereaved bysuicide, forthose whose losswas of an only child. for those bereaved of a child with complex needs or disabilities. and grandparents. Feedbackfrom callers was consistently positive. 'TCFare the onlypeople I can call thatunderstand me and I don'tknow whatl wouldhave done without you today". '1 have c811ed the helpline sever81 times and received 8m8zingsupport' Local Groups 64 group facilitators active across the UK. To ensure sustainability of support groups. we concentrated on recruiting and training co-facilitators for local groups. Groups meet monthlywith between 6 and 20 8ttendees. New groups launched in York, Nantwich and Exeter.
THE COMPASSIONATE FRIENDS TRUSTEES. ANNUAL REPORT YEAR ENDED 31 MARCH 2026 Some groups paused referrals temporarily due to high numbers of newly bereaved parents joining.. others increased publicity to encourage attendance. "Ih8da verypositive experience (stmy firstmeetingj. Eversince, I have felt- str8ngely8nd unexpectedly something akin to relief. I suppose I have come across fellow travellers in a wild, unforgiving and unchartered landscape that I neverplanned to visit?It has made a difference, so thankyou for having the wisdom 8nd cour8ge to offer the meetings. "l attend6d my first meet (local support group) last week and found it mor& helpful than any of the counselling I have had. Online Support 42 online support groups offered. Mole than 450 attendees across the year. Strong engagement in groups for newly bereaved parents, bereaved fathers, suicide, drug or alcohol loss, long-term illness, loss of a child with complex needs or disabilities, loss of an only child or all children, parents bereaved of a school age child and sibling loss. New group offered for parents bereaved of pre-teen or teenage child to suicide well attended. From a parent bereaved of a young child by suicide- "Extremelybeneficial to be with otherparents who understand not only the loss of 8 child but the loss from suicide and when our children were so young" From a parent bereaved of a child with complex needs or disabilities there . .1 felt less lonely". "I felt understood by everyone From a bereaved adult sibling- "In a world where siblings are the forgotten mourners, it was so good to be with people who 'get it" Retreats, Support Days and Remembrance Events Retreat weekend for parents in early bereavement (under 3 ye2rs since their lossl. One third attending were bereaved fathers. over 50% of parents were bereaved by cancer or substance use. Retreat weekend for bereaved parents. 56 parents attended, half had been bereaved less than 3 years. 990h found attending strongly beneficial. Three regional support days for bereaved parents in Newcastle, Glasgow and Edinburgh, supporting 110 parents. Support daylor bereaved fathers with 50 attendees.
THE COMPASSIONATE FRIENDS TRUSTEES. ANNUAL REPORT YEAR ENDED 31 MARCH 2026 Retreat weekend for parents bereaved by suicide, drug or alcohol use supporting 56 parents - 621>6 of parents attendingwere bereaved by suicide and 38% by alcohol or drug use. 100% found their participation strongly beneficial or beneficial. 25 bursarieswere awarded to ensure access. Annualcandle Lightlng Remembrance reaching hundreds online. "The vv88kend has been invalu8ble. It is the first time I have genuine hope". "This retreat was exactly what I didn't know I needed until I took part. To be able to feel so safe and held up byotherparents who 8re w8lkingthe samepath mesns so much to me. I came to the retreatlookingfor two things - validation ofmy feelings andglimmers ofhope for the future in a world without C. l absolutely canpe away with those aims met-. One-to-one Support- Grief Companion Scheme Provided phone support for up to 12 months to newly bereaved parents in the first 2 years of bere2vement-who are not able to access local support. 60 referrals were made to the Scheme during the year, with 53 matches made and 7 parents consideredloffered support but didn't follow through. Matching completed within two weeks. Support tailored to individual needs. Complexity of circumstances is increasing. alongside an increase in referrals from professional services. Support is extended where needed. Parents supported with a diverse range of clrcumstances and needs e.g. transgender, mobility issues, mental health concerns, neurodiversity, cultural differences. Excellent feedback received from parents and volunteers on a regular basis. "Ifeltthatl'mnotalone... itkeptmegoingandhelpedme. Iwouldrecommendthe Griefcompanion Scheme to othernewlyberesvedp8rents. -volunteering 8$ 8 Grief Comp8nion has given me 8 lot of satisf8Ction to think I've made even a tiny difference to a bereaved parent especially in the hellish earlyyears when you Can't see any light. I think it's given me some insight into my own loss as well. It's a wonderful scheme and it's been beneficial forboth me and mycompanion. Supportive Walks 86walks were held across the UK.
THE COMPASSIONATE FRIENDS TRUSTEES. ANNUAL REPORT YEAR ENDED 31 MARCH 2026 Attendance ranged from 6 to 35 bereaved parents, adult siblings and grandparents. Five sharing sessions for volunteer walk facilitators to offer Support around challenges and issues arising from leading walks lor bereaved individuals. "Ican'tendorse the walkingenough... Everyone is so nice and friendlyandit's e8syforyou to talk. Theytotally get it. It's the best therapy ever". Publications 2 new leaflots published for siblings: Mysiblinghas died. How do I cope with mygri8fand Ber8aved siblings.. Living vvith grief. Updated resources including, A father's grief, When our child has died by suicide, When our child has died bysubstance use. Coping with legal processes, Grieving the death ofa child in blended and step-families, and others. From a bereaved father- 'The leaflet is very well written and I can really id8ntify with th8 quotations from the bere8vedparent,' theyresonate with me strongly" Newgrandparent leaflet-mygrandchildhas died- and newvisual leafletfor parents-Mychildh8s died. Howdo Italkaboutmygrief? Over 850tailored bereavement support packs distributed. Compassion magazine published 3times ayear. Ongoing work to ensure accessibility and inclusion. "I recently received the bereavement support pack and have found it so very helpful and inforn7ative. It describes so accurately the experiences and overwhelminggrief8fter losinga child" Volunteer Support and Development Four refresher training sessions were run for a total of 60 volunteers facilitating local in-person 8nd/or online support groups. 20 newvolunteerswere oboarded. First ever volunteer retreats held in Leeds and Bath with 80 participants from around the UK. Sessions designed to support resilience, well-being and foster best practice in peer support. Updated safeguarding policy and guidance on suicidal ideation. Monthly volunteer sharing se$$ion$.
THE COMPASSIONATE FRIENDS TRUSTEES. ANNUAL REPORT YEAR ENDED 31 MARCH 2026 "The wonderful support and encouragement I have received from TCFenables me to be there for others". We are hugely gratefulto all our volunteers who offer understanding and hope to others. They are the beating heart of our organisation without whom we could not provide the support that we do. Communications We are proud of our short film Take That Step and the individuals who took part. The film told the stories of 7 bereaved parents and 1 bereaved sibling. The aim was to show the devastating impact of the death of a child or sibling and how peer support can offer understanding and help. Winner of the Smiley Film Awards People's Choice in the Longform Under £500,000 category. First webinar for professionals supporting bereaved families in a professional capacity. with over 200 attendees. Strong feedback from healthcare and other support professionals. "loften see patients whose health has broken down underthe strain ofthe loss of a child. Everyparentlhave given details of The Compassionate Friends has told me that it was just what th&y needed. 'Sadly, whatyou are able to offeris so valuable to manyfamilies, and reallygood to know, Impact Parents consistently report: Reduced isolation Improved day-to-day coping Comfortfrom connectingwith others who understand Increased sense of hope "TCFhas been a lifeline. Speaking to someone who has walked this path made me feel less alone. "Helpful to be able to hear other people's experience ofgrieving a child which resonated with my own experience. Re8lis8tion th8t 81118m feeling about my loss and mygrieving experience is normal" "A fantastic seryice. Re8ching so m8ny of us, through volunteers who themselves have experienced loss. "The supportgiv8n is immeasurable" External Factors Affecting Achievement Economic uncertaintycontinue$ to aflectfundraising
THE COMPASSIONATE FRIENDS TRUSTEES. ANNUAL REPORT YEAR ENDED 31 MARCH 2026 Economic uncertainty and inflationary pressures driving cost of living increases have affected our ability to raise funds to support our work. Individuals, corporates, trusts and foundations have less and so in many cases are giving less. Increased competition for grants Grant applications made to trusts and foundations have increased substantially creating a competitive environment for accessing fljnds. Rising demand for support as statutory services decline As state funded local bereavement and mental health support has reduced, and our outreach has increased, TCF has experienced greater numbers of bereaved parents and adult siblings looking to our charity for support and a growth in referrals from professional services. Increased complexity of bereavement circumstances The increasing complexity of stories of loss and life circumstances impacts our ability to offer peer support. We continue to offer appropriate layers of peer support to bereaved individuals where we feel this would be beneficial, but always with the awareness that professional support may be more appropriate in some cases where 8n individual is too vulnerable for our support or where other life issues 8re dominating. The increase in numbers of bereaved individuals seeking support means that pressure continues on our small staff team. Ongoing challenges in volunteer recruitment and retention Volunteers are required to be at a level of resilience where they feel able to take on and sustain the challenging, but rewarding, aspects of offering peer support. Many volunteers are increasingly impacted by events in their own lives, including ill-health of themselves or other family members, other caring responsibilities. andlor financial pressures meaning they could devote less time to volunteering. We continued to focus on volunteer resilience, boundaries and best practice. Objects, Structure, Governance and Management TCF is 8 national. non-political, non-religious org8nisation established in 1969 and registered with the Charity Commission. Our charitable objects, as set out in our Memorandum and Articles of Association, are.. 1. To advance and assist in the mental and physical welfare of parents and close relatives following the death of a child. 2. To promote and support research into parental and sibling grief to improve the quality of support and care provided by professionats and others. 10
THE COMPASSIONATE FRIENDS TRUSTEES. ANNUAL REPORT YEAR ENDED 31 MARCH 2026 Governing Document TCF is a company limited by guarantee and a registered ¢harity- The Board of Trustees provides strategic leadership, ensures compliance with charity law and safeguards the charity's mission. The charity is based in Kilburn. London, with 8 nationwide volunteer network. Trustee Appointment and Induction The Board comprises up to 12 elected Trustees, allof whom must be beneficiaries ofthe charity. All elected trustees bring lived experience of child or sibling bereavement, which informs the charity's work. Trustees setve three-year terms (extendable to three years and three months) and may be re-elected up to a maximum serving term of nine years. Elections are held annually. Co-opted Trustees and specialist advisors may be appointed where additional skills are required. New Trustees receive 8 full induction covering governance, safeguarding and financial procedures. Organisational Structure The Board meets quarterly and holds 8n AGM annually. Four working groups support the Board.. Strategy. Fundraising,. Safeguarding- and Equity, Diversity and Inclusion. The CEO manages day-to-day operations and leads the staff team, working with more than 295 volunteers nationwide. During the year, the Trustees modernised the charity's membership structure to improve governance and administrative efficiency. Official volunteers are now the Charity's voting members, while all others receiving support remain beneficiaries. Risk Management The Trustees maintain a comprehensive risk register, reviewed at every Board meeting. The key strategic and operational risks identified during the year included.. Funding volatility, particularly the charity's reliance on voluntary income Safeguarding risks, including the vulnerability of beneficiaries Increasing demand for services, placing pressure on staff capacity and wellbeing Volunteer wellbeing and resilience, given the emotionally demanding nature of peer support Data protection and confidentiality. Particularly in digital communications Mitigating actions included strengthened safeguarding policies and procedures, enhanced safeguarding training, investment in fundraising capacity, improved financial forecasting, and continued investment in staff and volunteer support. Robust IT systems and data-handling processes remain in place to ensure compliance with data protection legislation. 11
THE COMPASSIONATE FRIENDS TRUSTEES. ANNUAL REPORT YEAR ENDED 31 MARCH 2026 Financial Review The Trustees are responsible forthe finances of the Charity. They monitor the finances of TCF by receiving a fin8ncial report at each Trustee meeting and by adopting a budget for each financial year. The Trustees monitor three main aspects of the charity's finances The income from various sources The expenses The reserves TCF receives donations and other income from a variety of sources, including.. General donations from individuals, companies and community organis8tions. TCF makes applications to Trusts and Foundations and takes part in Fundraising Events. Our support days and weekend retreats are funded by benef iciaries who pay for accommodation, donors who offer bursaries and other TCF funding which may be restricted or unrestricted funds. Income is recorded as either unrestricted or restricted funding. Expenditure Expenses are ¢ategorised under the following headings.. Costs of generating funds Charitable activities, support costs Core activities Governance costs tin includes fundraising staff salaries and trading expenses includes staff salaries, rent for office space, and general off ice running costs otoaotifft are those attributed to the peer support offered to beneficiaries, including support dayslweekends, Grief Companion Scheme, Helpline, Library and volunteer training and support cover audit fees, bookkeeping, insurance and other professional support All expenditures are coded and allocated either to unrestricted or restricted funding. Restricted funding is 12
THE COMPASSIONATE FRIENDS TRUSTEES. ANNUAL REPORT YEAR ENDED 31 MARCH 2026 donated for specific work and is spent a¢¢ording to the agreed budget between the donor and TCF. Trustees are pleasedto reportthatfortheyearunderreview of£564,411 wasjust £17,089 less than the budgeted figure of £581,500. Income matched expenditure of £567,016 resulting in a small deficit for the year of £2.605. Details of income and expenditure are shown in the Statement of Financial Activities on page 21, together with Notes to the Accounts. TAL IN ME AND EXPENDIT REF RTHEYEAR: Income received 2025-26 £564,411 12024-25 .' £543,076) Expenditure 2025-26 £567,016 12024-25 £504,801) UNRESTRICTED FUNDS IGeneral ReseNes l £ 219,358 RESTRICTED FUNDS £ 39,573 TOTAL FUNDS AT 31.03.26 £ 258,931 In a continuing effort to maintain the level of income needed to support TCF'S broad range of peer support activities, the fundraising team will undergo changes in April 2026. A new He8d of Fundr8ising will take up a full-time post and TCF'S long-serving current He2d of Fundraising will work iowards retirement and reduce his working days from 3 days to 2 days per week, also in April 2026. RESERVES Unrestricted Igenerall reserves at 31.03.26 were £ 219,358 12024-25 £224,471). Trustees review the Reserves Policy each year. The policy is based on the Charity Commissions, guidelines which require Trustees to determine the level of funding required to continue its operations. Our current policy is that TCF should have four months of general reserves in hand to support the ongoing expenditure of the charity. The carry fonNard funds balance of unrestricted general reserve funding of £219,358 is suff icient to meet these criteria.. should the unrestricted funds increase substantially then Trustees would review the curient budget and increase support work accordingly. REGULAR REVIEWAND MONITORING OF INCOME AND EXPENDITURE An important aspect of Trustees, responsibilities is that of ensuring funds are available and we rely on 13
THE COMPASSIONATE FRIENDS TRUSTEES. ANNUAL REPORT YEAR ENDED 31 MARCH 2026 accurate and timely monthly management accounts to keep abreast of any fall in income or unexpected costs. In general, the cost of living continues to rise and shows no sign of falling in the near future, in particular due to the global economic uncertainties in the early months of 2026. This affects the level of incoming donations and the ability of Trusts and Foundations to continue financial support due to the demand from Ch8rities for funding. One of the aims of TCF'S new Head of Fundraising will be to broaden the scope of incoming resources by attracting different categories of potential donors and not relying so much on Trusts and Foundations. Our bookkeeping routines continue to improve and together with regular review of f inances they allow us to make timely decisions to ensure the stability of the peer support which TCF offers. We gre verygratefulto allour supporters who make TCF'S work possible. Plans for Future The need for support for bereaved parents and their families continues to grow, and the Complexity of circumstances faced by many newly bereaved individuals is increasing. TCF remains committed to offering timely, 8ppropri8te and high quality peer support across 811 layers of our support. As noted in the document, "the demand is overwhelming and increasing in complexity" and our plans for 2026-27 reflect this reality. Key objectives for 2026-2027 Maintainingthe quality of our peer support We will continue to embed best practice 8cross all services, ensuring TCF remains a lesrning organisation. Beneficiary feedback- both quantitative and qualitative - will continue to inform service development. We will act on feedback to refine and strengthen our support off er. Reducing staff and volunteer overload We will review staff guidance, working practices and service delivery patterns to reduce pressure on the team. As and when finances permit, trustees intend to recruit additional staff to help manage demand and to support volunteer recruitment, training and supervision. As noted in the report, many volunteers are stepping down due to life circumstances or ageing, increasing the need for new volunteers across the charity. Dlverslfylngfundralslng, Improve and strengthen data and growlncome to support our work We will develop a three year fundraising strategy and expand the fundraising team. Priorities include growing sustainable income through regular giving, individual fundraising. legacy promotion and expanding our income streams over 1-3 years. We will improve and strengthen data working internally and with our CRM supplier to improve the standard and accuracy of our data. This, we hope, will support our fundraising growth. Increased income will support the development of our staff te8m and sustain our layers of support, including groups, walks, retreats, one to one support and the helpline. 14
THE COMPASSIONATE FRIENDS TRUSTEES. ANNUAL REPORT YEAR ENDED 31 MARCH 2026 Website enhancement The Trustees have identified website redevelopment as a strategic priority. The website is the charity's "f ront door" supporting newly bereaved parents and siblings, volunteers, professionals and supporters. Improvements will focus on accessibility, clarity and ease of navigation. Strengthening communications Digital communications are increasingly central to outreach and beneficiary support. A new communications working group will support staff with PR, soci81 media and the development of a communications strategy. Developlng the 2027-2030 strategic pian A new strategic plan will be developed to guide the charity through to 2030, including preparations for TCF'S 60th anniversary in 2029. Data collection will begin in 2026, including a beneficiary survey, and a tactical plan will be developed to ensure resources are targeted effectively. Commitmentto equity. diversity and inclusion IEDII We will continue to implement our EDI action plan to ensure TCF is as inclusive and accessible as possible (regularly considering reasonable and appropriate adjustmentsl for all beneficiaries, volunteers and staff. Governance and safeguarding The Trustees remain committed to strong governance, regular policy review and robust financial oversight. Safegu8rding policies and procedures will continue to be reviewed regularly to ensure best practice. 15
THE COMPASSIONATE FRIENDS TRUSTEES. ANNUAL REPORT YEAR ENDED 31 MARCH 2026 Trustees, ResponsibiLities The trustees (who are also directors of The Compassionate Friends for the purposes of company lawl are responsible for preparing the Trustees. Report lincorporating the strategic report and directors, report) and the fin8ncial st8tements in accordance with applicable law and United Kingdom Accounting standards. including Financial Reporting Standard 102.. The Financial Reporting Standard applicable in the UK and Republic of Ireland Iunited Kingdom Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure, of the charit8ble company for that period. In preparing these financial statements, the trustees are required to= select suitable accounting policies and then apply them consistently,. observe the methods and principles in the Charities SORP., make judgments and accounting estimates that are reasonable and prudent. state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements., and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the chaiitsble company will continue in business. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Board of Trustees on 1610712026 and signed on their behalf by.. Jacqueline Hewitt ChairofTrustees 16
THE COMPASSIONATE FRIENDS REFERENCE & ADMINISTRATIVE INFORMATION YEAR ENDED 31 MARCH 2026 The Trustee Board The following individuals served as Trustees during the year: Trustees Jacqueline Hewitt Karen Chandler Adelle Brenner Antonio (Tony} Bruno Alison Cramp David Scammell George Burn Gill Hardy Lindsay Garfitt-Brown Melian Mansfield Sefton Kwasnik Sheila Phillips Warren Weiss Chair (appointed 26 January 2026) Vice Chair (appointed 26 January 2026) Company Secretary (appointed 26 January 2026) Trustee Trustee Trustee Truslee Trustee Trustee Truslee Trustee Trustee Trusteelcompany Secretary {resigned 22 November 2025) (resigned 1 September 2025) (appointed 22 November 2025) (Co-chair until 26 January 2026) (appointed 22 November 2025) (Co-chair until 26 January 2026) Chief Executive Carolyn Brice Registered Office Kilburn Grange Priory Park Road London NW6 7UJ Auditor Wenn Townsend 30 St. Giles Oxford OX1 3LE Bankers CAF Bank Limited 25 Kings Hill Avenue West Malling, Kent. 17
THE COMPASSIONATE FRIENDS INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE COMPASSIONATE FRIENDS YEAR ENDED 31 MARCH 2026 Opinion We have audited the financial statements of The Compassionate Friends (the 'charitable company'l for the year ended 31 March 2026 which comprise the statement of financial aclivilies, the balance sheet, the stalemenl of cash flows and notes to the financial statements, including 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 AcpIe Accounting Praclicel. In our opinion the financial stalemenls.. give a true and fair view of the slate of the charitable company's affairs as al 31 March 2026, and of its incoming resources and applicalion of resour$, including ils income and expenditure, for the year then ended., have been properly prepared in accordance with United Kingdom Generally Apted Accounting Practice., and have been prepared in accordance with the requirements of the Companies Act 2006. Basls for oplnlon We conducted our audit in accordance with International Standards on Auditing IUK) IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concem In auditing the financial stalemenls, we have concluded that the trustees, use of Ihe going concern basis of accounting in the preparation of the financial statements is appropriale. Based on the work we have performed, we have not identified any material uncertainties relating lo events or conditions that, individually or collectively, may cast significant doubl on the charitable company's ability to continue as a going Concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going COnM are described in the relevant sections of this report. Other information The other information comprises the information included in the trustees, annual report2 other than the financial statements and our audrtor's report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except lo the exlenl otherwise explicitly slated in our report, we do not express any form of assurance conclusion Ihereon. Our responsibility is lo read the other infomiation and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears lo be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required lo determine whether this gives rise to a material misslatemenl in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other infomialion, we are required to report that fact. We have nothing to report in this regard. 18
THE COMPASSIONATE FRIENDS INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE COMPASSIONATE FRIENDS YEAR ENDED 31 MARCH 2026 Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit.. the infomialion given in the trustees. report, which includes the strategic report and the directors, report prepared for the purposes of company law, for the financial year for which the financial slalemenls are prepared is consistent with the financial statements,. and the directors, report included within the trustees, report has been prepared in accordance with applicable legal requirements. Matters on whlch we are requlred to report by exceptlon In the light of the knowledge and understanding of the charitable company and ils environment obtained in the course of the audit, we have not identified material misstslemenls in the Islralegic report or thel3 directors, report included within the trustees, report. We have nothing lo report in respect of the following matters in relation to which the Companies Act 2006 requires us to report lo you if, in our opinion.. adequate accounting records have not been kept, or retums adequate for our audit have not been received from branches not visited by us,. or the financial statements are not in agreement with the accounting records and returns., or certain disdosures of Ituslees, remuneration specified by law are not made., or we have not received all the information and explanations we require for our audit; or the trustees were not entitled lo prepare the financial statements in accordance with the small companies, regime and take advantsge of the small companies, exemption in preparing the directors, report and from the requirement lo prepare a strategic report. Other matter The comparative figures presented were unaudited. Responsibilities of trustees As explained more fully in the Iruslees, responsibilities statement sel out on page 16, the Iruslees (who are also the directors of the charitable company for the purposes of company18wI are responsible for the preparation of the financial statements and for being satisfi'ed that they give a true and fair view, and for such internal control as the Iruslees determine is necessary lo enable the preparation of financial statements that are free from material misstalemenl, whether due lo fraud or error. In preparing the financial stalemenls, the trustees are responsible for assessing the charitable company's ability lo continue as a going concern, disclosing, as applicable, mallers related lo going concem and using the going concem basis of accounting unless the Iruslees either intend to liquidate the charitable company or lo cease operations, or have no realistic alternative bul to do so. Auditor responsibilities for the audit of the financial statements Our objectives are lo obtain reasonable assurance about whether the financial slalemenls as a whole are free from material misstalemenl, whether due to fraud or error, and lo issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material misslatemenl when il exists. Misstalemenls can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected lo infiuence the economic decisions of users tsken on the basis of these financial slatemenls. Irregularities, including fraud, are instances of non-complian with laws and regulations. We design procedures in line with our responsibilities, ouuined above, to detect material misstslements in respect of irregularities, including fraud. The exlenl lo which our procedures are capable of detecting irregularities, including fraud is detailed below.. 19
THE COMPASSIONATE FRIENDS INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE COMPASSIONATE FRIENDS YEAR ENDED 31 MARCH 2026 We assessed the susceptibility of the company's financial statements lo material misslalement, including obtaining an understanding of how fr8ud might occur, by.. making enquiries of management as to where they considered there was susc8plibility lo fraud, their knowledge of actual, suspected and alleged fraud., and considering the internal controls in place to miligale risks of fraud and non-compliance with laws and regulations. To address the risk of fraud through management bias and override of controls, we.. performed analytical procedures to identify any unusual or unexpected relationships and transactions., tested journal entries lo identify unusual transactions., assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias., and investigated the rationale behind significant or unusual transactions. Because of the inherent limitations of an audit, there is a risk that we will not delect all irregularities, including those leading lo a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely lo become aware of instanTrs of non-compliance. The risk is also greater regarding irregularities occurring due lo fraud rather than error, as fraud involves intentional concealment, forgery, collLJsion, omission or misrepresentation. A fLJrther description of our responsibilities is available on the FRC'S website al.. htl s.'Ilwww.frc.or res onsibilities -uklauditors- This description forms part of our auditor's report. Use of our report This report is made solely lo the charitable company s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might slate to the charitable company's members those mallers we are required lo stale to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the ch8ritable company s members as a body, for our audit work, for this report, or for the opinions we have formed. Andrew Rodzynski FCA (Senior Statutory Auditor) For and on behalf ofwenn Townsend ststutory Auditor 30 St. Giles Oxford OX1 3LE 1610712026 Dale..........................................................
THE COMPASSIONATE FRIENDS STATEMENT OF FINANCIAL ACTIVITES {INCLUDING INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 MARCH 2026 Unrestricted Restricted Total Funds Total Funds Funds Funds 2026 2025 Note Income from: Donations and legacies Charitable activrties Other trading 8Ctiwti8s Investm&nts 232,541 82,528 105,657 120,143 18,954 352,684 101,482 105,657 312,234 114,922 110,043 4,588 4,588 5.877 Total Income 425,314 139,097 564,411 543,076 Expendlture on: Raising funds Charitable activities 80.708 80.708 72.299 349,719 136,589 486,308 432,502 Total expenditure 430,427 136,589 567,016 504,801 Net Incomèl{expendltur8) 10 15,1131 2,508 12,6051 38,275 Total funds al start of year 16 224,471 37,065 261,536 223.261 Total funds carried forward 16 219,358 39,573 258,931 261,536 The Charity has no recognised gains or losses other than Ihe results for the period as set out above. All of the activities of the eharity a dasged as continuing. The comparative Statement of Financial Activities is shown in note 12. The notes on pages 24 to 36 fomi part ofthese financial statements 21
THE COMPASSIONATE FRIENDS BALANCE SHEET AS AT 31 MARCH 2026 2026 2025 Fixed assets Tangible fixed assets 13 Current assets Debtors Cash at bank and in hand 14 21,540 277,419 298,959 140,0281 18,543 271,110 289,653 128,1171 Crodltors Amounts falllng duo wlthln on? year 15 Net Current assets 258,931 261,536 Net assets 258,931 261,5 Funds Restricted funds Unrestricted fvnds 16 16 39,573 219,358 37,065 224,471 Total funds 258,931 261,536 These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. These financial ststements were approved by the board on by.. 1610712026 2026 and signed on their behalf Jaqueline Hewitt Chair of Trustees The notes on pages 24 to 34 form part of these financial statements
THE COMPASSIONATE FRIENDS STATEMENT OF CASH FLOWS YEAR ENDED 31 MARCH 2026 2026 2025 Notg Reconciliation of net income to net cash flow from operating activities Net incomellexpenditure} for the year Interest reIvable Iln¢reasellde¢rease in debtors Increasellde¢reasel in Creditors Cash (absorbed)Igenerated by operations (2,605) {4,588) {2,997) 11,911 1,721 38,275 15,8771 13,7571 124,8451 3,796 Net cash from Investlng actlvltles Interest received 4,588 5,877 Net cash generated by investing activities Net increaselldecreasel in cash and cash equivalents 6,309 9,673 Cash and cash equivalents al the beginning of the year 271.110 261,437 Cash and cash equivalents at the end of the year 277,419 271,110 23
THE COMPASSIONATE FRIENDS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2026 l A¢countlng poll¢l•$ al Basis of preparation The financial slalemenls have been prepared in accordance wth the historical cost Convention lexcepl where otherwise stated in the accounting policy note) and in a¢¢ordan¢e with the Ststement of Re¢ommended Pra¢tice'. A¢wunting and Reporting by Charities preparing their a¢¢ounts in accordan with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 issued in October 2019, and the Financial Reporting Standard applicable in the Uniled Kingdom and Republic of Ireland {FRS 1021, and the Companies Act 2006. The charity is a public benefit entity as defined by FRS102. The accounts have been prepared under the going concern concept, as the trustees believe this to be the most appropriate as is il considered that there are no material uncertainties, although the cost of living crisis during the past 12 months has been taken into acwunl. Currently, income is sufficient but should there be a significant reduction, Trustees will review outgoings and plan accordingly. The ¢harity operates from a number of branches in different parts of the County. The transactions and balances from those branches have been included in these accounts. bl Income Income from donations and legacies is recognised when the charity has entitlement to the funds, any performance conditions attached to the itemlsl of income have been met, it is probable that the income will be received and the Grants. including grants for fixed assets, are recognised within the 8ccounls as they become receivable. Grants received in the accounting period in respect of future accounting periods are deferred until those periods. cl ExndItUre Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. Direct costs, including directly attributsble salaries, are allocated on an actual basis to the aclivilies. Support costs are allocated over the activities based on the estimated percentages of cost used. Governan costs include the costs of meeting constitutional and statutory requirements and include costs associated with the strategic manag&m&nt of the charity's activities. Thtry hav9 been included in support costs. dl Fixed assets Expenditure on assets with an estimated economic life of more than twelve months and 8 Cost of more than £2,QOO are capitalised. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows.. Fixtures, fittings and equipment= 25°h Straight line e) Trade Trade and other debtors are recognised al the settlement amount due after any trade di5cDunl offered. Prepayments are valued at the amount prepaid nel of any trade discounts due l) Cash at bank and in hand Cash at bank and in hand includes cash and short-tem highly liquid investments with a short malurily ofthree months or less from the date of acquisition or opening of the deposit or similar account. 24
THE COMPASSIONATE FRIENDS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2026 1 Accounting policits (eontinu8dJ gl CdItorS Creditors are re¢ognised where the ¢harily has a present obligation resulting from a past event th81 will probably result in the transfer of funds to 8 third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are nomially re¢ognised attheir settlement amount after allowing for any trade discounts received. h) Operating leases Rentals applicable to operating lease agreements where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a slraighl-line basis over the period of the lease. l) Unrèstrlcted funds Unrestricted funds can be used in accordance with the charitsble objects at the discretion of the trustees. 11 Rèstrlctsd funds Reslricled funds can only be used for particular reslricled purposes within the objects of the charity. Reslriclions arise when specified by the donor or when funds are raised for particular restricted purposes. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of management and support costs. Further explanation of the nature and purpose of each fund is included in the notes lo the financial statements. 25
THE COMPASSIONATE FRIENDS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2026 2 Incomè from: Donatlons and lègacles Unrestrlcted Rastrlctgd Total Funds Funds Funds 2026 Donations Grants receivable Legacies 141.447 57,621 33,473 232,541 6,698 112,945 500 120,143 148,145 170,566 33,973 352,684 Prior year comparative Unrestricted Reslricled Totsl Funds Funds Funds 2025 Donations Grants [1Vable L8ClaS 103,789 54,011 51,873 209,673 9,211 93,350 113,000 147,361 51,873 312,234 102,561 3 Incomè from: Charitable activities Unre$trl¢t¢d Restrlcted Totsl Funds Funds Funds 2026 Cor8 &CtivitI8S Membership 5ubs¢riPtions Other activits'es Events 48.617 48,617 5,1 $0 5.150 33,911 13.804 47,715 101,482 82.528 18.954 Prloryoar eomparatlvè Unrestricted Restricted Total Funds Funds Funds 2025 Cor8 &Ctiwli8S Membership SLJbseriptions other artivities Events 53,296 53,296 5,914 5,914 17,499 38,213 55,712 70,795 44,127 114,922 26
THE COMPASSIONATE FRIENDS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2026 4 In¢om¢ from.. Oth¢rtrading a¢tivitio5 Unrastrlcted R$strlct•d Total Funds Funds Funds 2026 Fundraising activities Trading income 101,910 3.747 101.910 3.747 105.657 105,657 Prlor year comparatlv Unrestricted Restricted Funds Funds Total Funds 2025 Fundraising activities Trading income 105,447 4,308 105,447 4,596 288 109,755 288 110,043 S Investment income Unrestricted Funds Restricted Total Funds Fund5 2026 Bank interest receivable 4.S88 4.588 Prior year comparative Unrestricted Funds Reslricled Total Funds Funds 2025 Bank interest re¢eivable 5,851 26 5,877 27
THE COMPASSIONATE FRIENDS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2026 6 Expenditure on.. Raising funds Activities undertakèn dire¢tly Support Costs (Nots 81 Total 2026 Sale of goods Fundraising costs 466 466 65.516 14,726 80,242 65.982 14,726 80.708 Prior year ¢omparative Activities undertaken direcuy Support Costs INote 81 Total 2025 Sale of goods Fundraising costs 933 933 56,845 14,521 71,366 57,778 14,521 72,299 28
THE COMPASSIONATE FRIENDS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2026 7 Expandltura on: Charltablè actlvltlès Activities undertaken directly Support Costs {Note 81 Total 2026 Core 8Ctivjt8s Helpline Library Supportive events Other pastoral a¢tiwties 25,124 7.778 153,931 7,362 1,227 47,859 32,486 9,005 201,790 191,487 51,540 243,027 378.320 107,988 486,308 Prioryear comparative Activities undertaken directly Support Costs (Note 81 Total 2025 Core activities Helpline Library Supportive events Other pastoral activities 23,136 9,916 146,296 7,261 1,211 47,194 30,397 11,127 193,490 146,662 50,826 197,488 326,010 106,492 432,502 8 Supportcosts Premises costs Offico Other expense5 Expenses Total 2026 Core ètttivities Helpline Library Supportive events Other pastoral activities 924 3,244 541 21,087 22,709 47,581 3,194 532 20,764 22,361 46,851 7,362 1,227 47,859 51,540 107,988 6,008 6,470 13,S56 Fundfftising costs Totsl 2026 1,849 6,488 6,389 14,726 122,714 15.405 $4.069 53.240 29
THE COMPASSIONATE FRIENDS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2026 8 Support costs (continued) Prlor year ¢omparatlv• Premises Office costs expenses Other Expenses Total 2025 Core activities Helpline Library Supportive events other pastoral acliwties 1,329 222 8,639 9,304 3,011 502 19,$68 21,074 2,921 487 18,987 20,448 7,261 1,211 47,194 50,826 19,494 44,155 42,843 106,492 Fundraising costs Totsl 2025 2,658 22,152 6,021 50,176 5,842 48,685 14,521 121,C>13 Support costs have been allocated lo activities based on eslimaled percentages of costs used. Govemance costs of£49,14212025". £46,216) have been included in support costs. 9 Staff costs and numbers The aggregate payroll costs were: 2026 2025 Wages and salaries Social security costs Pension Costs 239,575 19,794 5,933 265,302 248,883 18,583 5,569 273,035 During the year, one employee received emoluments of between £60,000 and £70,00012025= one). Benefits paid to key management personnel of the charity during the year were £65,981 12025.. £64,611). The average numL)er of staff employed by the charity during the financial year amounted to.. 2026 No. 2025 No. Peer support services Administration 30
THE COMPASSIONATE FRIENDS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2026 10 Net incomellexpenditurel Operating surpluslldeficitl is stated after charging.. 2026 2025 Auditor's fees Accounts preparation Audit 2,000 6,400 1,500 5,000 TrLJSte8S' 8XP8nS8S Tr8V8117 trust8es, 2025.. 5 trustees) 1,453 88 11 Taxation Th8 charity is ex8mpt from corporation tax on its charitabl8 activitl8S. 31
THE COMPASSIONATE FRIENDS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2026 12 Comparative Statement of Financial Activitiès Unrestricted Restricted Funds Funds Totsl 2025 Nots In¢ome from.. Don8tions and legaci8s Charitable activities Other trading activities Investments 209,673 70.795 109,755 102,561 44,127 288 312,234 114,922 110,043 5,851 26 5,877 Totsl income 396.074 147.002 543,076 Expanditure on.. Raising funds Charitable activities 72,299 72,299 270,119 162,383 432,502 Total expenditure 342,418 162,383 504,801 Net incomollaxpenditurel and nat movomont in fund: 10 53,656 115,3811 38,275 Total funds at start of year 16 170,815 52,446 223,261 Total funds carried forward 16 224.471 37,065 261,536 32
THE COMPASSIONATE FRIENDS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2026 13 Tangible fixed assets Office Equipment Total At 1 April 2025 and 31 March 2026 7,322 7,322 Depreciation Al 1 April 2025 and 31 March 2026 7,322 7,322 Net book value At 31 March 2025 and 31 March 202 14 Debtors 2026 2025 Income tax recoverable Prepayments 5,392 16,148 21,540 3,675 14,868 18,543 15 Creditors: amounts falling due within one year 2026 2025 Accruals and defeed income PAYE and other taxes Other creditors 24,988 7,409 7,631 40.028 17,475 6,048 4,594 28,117 33
THE COMPASSIONATE FRIENDS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2026 16 Movement in funds At 1 April 2025 At 31 March 2026 Income Expenditure Restricted Funds Scottish Forum TCF Local support group funds National Lottery Community Fund Grant for tha Grief Companions Project Bereaved Fathers Helpline Leaflets Library Siblings Suicide Online Support Bursaries Substance Use Cancer Volunteer Training and Support Walks 4,657 9,164 2,427 24,529 12,4281 121,6951 140,2081 4.656 11,998 13,110 42,088 14,990 13.100 5,525 2,179 360 26,783 113,1001 15,5251 (1,4551 13601 131,5781 788 1.512 7,796 3.001 906 2,500 14,000 3,000 1,550 1.700 37,065 139,097 19061 (2,5001 112,0001 13,0001 1,834 1136,5891 2.000 1.416 39,573 Unrestricted general fLJnds 224,471 425,314 1430,4271 219,358 Totsl funds 261,536 564,411 1567,0161 258,931 Scottish Forum- monies given to fin8n¢e supportive retreat weekends and support days in S¢otl8nd. TCF Local support group funds - monies donated to support TCF'S work in particular regions ofthe UK. The Nathonal Lottery Community Fund Grant for the Grief Companion Project monies given lo TCF lo expand the s¢hem& which offers peer befriending lo newly bereaved parttnls. Bereaved Fathers- monies donated to support bereaved fathers. Hèlpllna- monies given to fund the provision of a telephone and email national helpline for bereaved parents, siblings, grandparents and the professionals suptx)rting them. Laaflets monies given to fund provision of supportive publications for the bereaved. Library- monies donated to support a postal library for the bereaved. Sibling5- monies lo provide support services for bereaved adult siblings118 years+l. Suicide - monies to provide support setvices for parents bereaved by suicide. Onllne support- funds lo enable some services to be delivered online.
THE COMPASSIONATE FRIENDS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2026 Movement in funds {continuedl Bursarles - monies donated to provide financial assistance to individuals attending retreat weekends and support days. Substance use- monies provide to support our work with individuals bereaved by drug or alcohol use. Cancer- monies donated lo support work with parents bereaved by cancer. Volunteer Training and Support- monies given lo provide training and support lo our volunteers. Walks- monies given lo fund our programme of sUppOve walks around the UK. M•rchandlsa- monies paid by purchasers of TCF goods or books on bereavement topics. Movement In funds- prlor yoar At 1 April 2024 At 31 March 2025 Incorne Expenditure Restricted Funds Scoltish Forum TCF Local support group funds National Lottery Community Fund Grant for the Grief Companions Project Bereaved Fathers Helpline Leaflets Library Siblings Suicide Online Support Bursaries Substance Use Cancer Volunteer Training and Support Merchandise Walks 9,841 5,763 18,604 26,380 123,7881 122,9791 142,7681 16881 12,5001 15,9141 17161 115,3051 119,7471 112,5001 14,2951 15,8331 12,0001 12,7501 14001 1200 162,383 4,657 9,164 13,788 42,090 13,110 688 2,500 5,914 1,096 15,305 21,418 408 788 6,125 12,500 7,796 4,295 2,500 2,000 2,750 400 1,750 52,446 147.002 3.333 1,550 37,065 Unrestricled general funds 170,815 396,074 1342,4181 224.471 Total funds 223,261 543,076 1504,8011 261,536 35
THE COMPASSIONATE FRIENDS NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2026 17 Net assets by fund Unrèstrlcted R8strlctod funds funds Total 2026 Debtors Cash at bank and in hand Creditors 21,$40 237.846 21,540 277.419 39,573 140,0281 219.358 140,028) 258.931 39,573 Net assets by fund - prior year Unreslricled Restricted funds funds Totsl 2025 Debtors Cash at bank and in hand Creditors 18,543 234,045 18,543 271,110 37,065 128,1171 224,471 128,1171 261,536 37,065 18 Company limited by guarantee The company is limited by guarantee and as such has no issued share capital. In the event of the company being wound up the liability of the members is limited to £1 each. 19 Relatsd party tran$actlons The are no related party transactions in either the current or previous year in addition to those disclosed elsewhere in the accounts. 36