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2025-12-31-accounts

Charity number: 1089810 Company number: 4278914 (England and Wales)

Partnership for Children Trustees' annual report and financial statements for the year ended 31 December 2025

Partnership for Children Trustees Report for the year ended 31 December 2025

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Contents

Page
Trustees' annual report 3 - 11
Auditors' report to the members 12 - 14
Statement of financial activities 15
Balance sheet 16
Notes to the financial statements 17 - 24
Comparative Statement of Financial Activities for prior year25

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Partnership for Children

Trustees Report for the year ended 31 December 2025

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The Trustees are pleased to present their annual report and financial statements for the year ended 31 December 2025.

The financial statements comply with the charity's Memorandum of Association, the Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102 effective 1 January 2019).

Directors and Trustees

The Directors of Partnership for Children are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees. Those serving during the year were:

Jeppe Kristen Toft (Chair) Davide Antognazza Carl Bessey (resigned 22 May 2025) Joanne Derrick (resigned 22 May 2025) Verity Linnell Miranda Novak (resigned 22 May 2025) Prina Patel Clare Sharp (resigned 1 October 2025) Tetiana Shyriaieva (appointed 26 November 2025) Zoe Whitfeld Nicola Woolf

The Co-Chief Executives during the year were Wendy Tabuteau and Hannah Baker.

Structure, Governance and Management

The charity is a company limited by guarantee and has no share capital and is governed by a Memorandum and Articles of Association. The charity was incorporated in England and Wales on 30 August 2001, with Company no. 4278914, and UK Charity no. 1089810.

The registered address is 1 Park Road, Hampton Wick, Kingston upon Thames, Surrey KT1 4AS.

Relationships with other charities and organisations

Partnership for Children has agreements with organisations which run our Skills for Life mental health promotion programmes Early Years PSED , Zippy’s Friends , Zippy’s Friends for Pupils with Special Needs , Apple’s Friends, Passport and SPARK Resilience in their respective countries. These are independent organisations which run the programmes under licence.

Appointment of Trustees

Trustees are appointed or reappointed at Annual General Meetings and retire by rotation. New Trustees are appointed by the existing Trustees, and are briefed on their obligations, the content of the Memorandum and Articles of Association, the strategic plan and recent financial performance. They are introduced to the staff and briefed extensively on the charity’s work. Trustees are invited to attend training in our Skills for Life programmes and can see the programmes running in schools.

The Board of Trustees can have between three and twelve members and holds regular meetings to oversee the charity’s activities. The Co-Chief Executives are appointed by the Trustees to manage day-to-day

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Trustees Report for the year ended 31 December 2025

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operations and to facilitate effective operations. They have delegated authority for operational matters, including finance and HR. The Board met four times in 2025 including an in-person meeting in Kingston in May 2025 with additional meetings for the Finance Sub Committee.

Risks and internal control

The major risks to which the charity is exposed have been identified by the Chief Executives and Trustees, and systems established to mitigate those risks are reviewed on a regular basis.

Objectives and Activities

Partnership for Children’s vision is a world in which the development of mental health and emotional resilience is part of life for every child – at home, at school and in the community. Our mission is to help children and young people, throughout the world, develop skills which will enhance their present and future emotional well-being. The overall strategic goal for the period 2023 - 2025 is to increase our impact globally through collaborative, multi-lateral partnerships with a focus on three strategic goals:

  1. Develop and promote a range of mental health promotion programmes that enhance the mental health and emotional resilience of children, teacher and parents;

  2. Develop mutually beneficial and sustainable partnerships with organisations around the world to increase our reach;

  3. Build a healthy and sustainable organisation.

The Trustees note the Charity Commission’s guidance on the need for charities to deliver a public benefit. They have complied with the duty in section 17 of the Charities Act 2011 and believe that our Strategic Plan (2023-2025) to increase our impact globally through collaborative, multi-lateral partnership shows how we plan to meet this responsibility.

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Partnership for Children

Trustees Report for the year ended 31 December 2025

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Partnership for Children Trustees Report for the year ended 31 December 2025

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Achievements and performance in 2025 against our three strategic goals:

Develop and promote a range of mental health promotion programmes that enhance the mental health and emotional resilience of children, teachers and parents.

On-going global challenges such as the current geo-political events continue to impact the mental health and well-being of children around the world. In 2025 more than 152,000 (160,000 in 2024) children and young people took part in our Skills for Life programmes globally and over 2.9 million children around the world have benefitted from our work since Partnership for Children was founded in 2001.

Supporting the emotional well-being of very young children (before they go to school) continued to be a key focus of our work in 2025 thanks to a 3-year grant from The Kavli Trust. 23 early years settings in the UK and our partner organisation (Premier Academy) in Kenya completed a 15-week pilot of our early years programme in July 2025 and 32 new organisations started the programme in September 2025 including colleagues in Mauritius and Rwanda. This pilot programme concentrates on supporting the most vulnerable children in the setting who may need extra support with their personal, social and emotional skills.

“Some programmes are great while you’re doing them, but you don’t see the longevity. Early Skills for Life has massive longevity. I can see these children becoming mini ambassadors for emotional literacy as they move through the school. ”

Our specially adapted version of Zippy’s Friends for Pupils with Special Needs (SEND) was developed in 2013 and has been running for over 10 years in special schools in the UK and around the world including Mauritius, the Cayman Islands and St. Maarten. In 2025 we received funding from several UK grant giving trusts and foundations to expand our work in special schools in the UK (Northamptonshire, Lincolnshire and the West Midlands). We brought together our partner organisations to share best practice and updated and expanded our training and 14 schools in England received fully fund training and resources to run Zippy’s Friends for SEND in 2025. Teachers report that students have begun to communicate their emotions through the programme, which has reduced emotional outbursts:

" A child on the autism spectrum is now able to identify and share his feelings. He can say when he feels sad, happy. "

Develop mutually beneficial and sustainable relationships with organisations around the world to increase our reach.

During 2025 we worked in partnership with organisations around the world to promote good mental health for children. As a small charity, we rely on developing a range of strategic alliances and collaborative partnerships to achieve our goals.

The following independent overseas organisations held a licence to run our Skills for Life programmes in their respective countries during the year and collectively reached 134,875 children (147,000 in 2024):

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Trustees Report for the year ended 31 December 2025

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Our programmes are also delivered in a number of English-speaking international schools in Europe, Southeast Asia, Africa and the Middle East.

At Partnership for Children, we recognise the importance of helping children to cope when faced with adversity so that they can go on to rebuild their lives and thrive. At the beginning of 2025, we partnered with the Association of Friends of the Mohammed VI University Hospital, Marrakech to run an adapted version of Zippy’s Friends with children who had been affected by the devasting earthquake in Morocco on September 8, 2023. It was hoped that children taking part would be better able to adapt to changes and cope with the difficult post-earthquake situation. A psychosocial health action research project called " Les Amis de L'Atlas " (the Friends of the Atlas) based on " Les Amis de Zippy ” was developed to measure the state of post-traumatic stress disorder (PTSD) and the coping strategies of children in the regions most affected by the earthquake, one year after the event, and to enable them to develop effective coping strategies to deal with the challenges of life after the earthquake.

“ This project has made it possible to bring a moment of well-being and relief to these traumatised children and to trace the smile on their faces. ”

At the end of 2025, we welcomed a new international partner in Latvia. NGO Brīnummāja “Wonder House” in Cēsis, Latvia was founded in 2014 by sisters Liena and Leva Graudules and provides social rehabilitation services and promotes child development for families in need. Currently, Wonder House supports 130 families, delivering nearly 500 services every month. As part of their commitment to children’s social and emotional well-being, they will be implementing Zippy’s Friends and Apple’s Friends to prevent and reduce peer violence in schools as part of an EU-funded project.

We have been working with the Health Service Executive (HSE) in the Republic of Ireland for almost 20 years and in that time over 85,000 children have benefitted from taking part in Zippy’s Friends . In 2025, we translated Zippy’s Friends into Irish so that children attending Irish speaking schools could access the programme.

Over the past year, we have worked closely with Professor Clare Wood and her team at Nottingham Trent University on the development of a series of activities to boost children and young people's self-efficacy and resilience. Self-efficacy refers to an individual's belief in their ability to accomplish tasks and achieve goals in

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Trustees Report for the year ended 31 December 2025

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specific areas of their life. We jointly hosted a webinar to launch the activities. Our free wellbeing activities are very popular with parents and teachers and were downloaded over 1,000 times during the year.

We continued to receive global recognition for our evidence-based programmes. The Organisation for Economic Cooperation and Development (OECD) published a review examining international best practices in mental health promotion and prevention for children. The report, OECD (2025), Mental Health Promotion and Prevention: Best Practices in Public Health, explores evidence-based approaches from around the world to identify programmes that make a measurable difference to children’s wellbeing and can be successfully adapted across different cultural and educational settings. Zippy’s Friends was featured as a strong example of an effective, scalable social and emotional learning programme. The review highlights how the programme helps children aged 5–7 recognise and express feelings, manage conflict, ask for help and build resilience - key life skills that support both wellbeing and learning.

The charity belongs to relevant networks in pursuance of its work. During 2025 we worked collaboratively with the Collaborative for Academic, Social and Emotional Learning (CASEL), CYPMHC (Children and Young People’s Mental Health Coalition), the Anti-Bullying Alliance, the Fair Education Alliance, the Childhood Bereavement Network, the Early Intervention Foundation, the Schools Wellbeing Partnership, the SEND Network and the National Children’s Bureau.

We were also members of and/or collaborated with the Association for the Study of Primary Education (APSE), the Bright Start Foundation, the Centre for Emotional Health, the Council for Disabled Children, the Early Years in Mind Network (Anna Freud), Edge Hill University, the European Network for Social and Emotional Competence (ENSEC), the Global Mental Health Action Network, Kinderly, the National Association for Pastoral Care in Education, the Open University, International Positive Psychology Association (IPPA), the PSHE Association, the University of Manchester and the University of Birmingham.

Build a healthy and sustainable organisation.

Our approach to income generation

Unlike many charities, we do not have a fundraising department – our fundraising is done by the staff team with support from a freelance trust and foundations consultant. This enables us to build personal and longterm relationships with our donors and for fundraising to link closely to our programmatic needs rather than be seen as an add on. This also keeps our fundraising costs down and means time spent on fundraising is both efficient and effective.

Our goal is to increase core funding to develop our Skills for Life programmes, tailor content and make evidence informed improvements. Our approach has been to maintain a balance between earned income and voluntary donations from fundraising. This year 66% of our income was earned from licence fees, royalties, training fees and sale of materials/subscriptions and 34% was from voluntary donations and grants (compared to 66% from earned income and 34% from voluntary income in 2024). The higher proportion of earned income was due once again to two large orders for printed materials.

In 2025 we continued to receive valuable core funding from two charitable trusts (who started funding us in 2023). We also received grants from a number of trusts to support our work with special schools in Lincolnshire, Northamptonshire and the West Midlands. We were also pleased to receive repeat funding from several trusts and churches who have taken an interest in and funded our work over the years. These long-term relationships are so valuable for our on-going work.

We are particularly grateful to a small number of individuals who have given gifts this year and to our Friends who are regular donors who support our work. Many of our Friends have supported Partnership for Children

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Trustees Report for the year ended 31 December 2025

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since we were founded in 2001, but we were also pleased to ‘welcome’ new Friends during the year. These large and small regular donations mean we can plan our activities with some degree of confidence.

During 2025 we continued to raise our profile and market our programmes to schools, teachers and potential partners in the UK and around the world via social media, reaching over 72,000 people through X(Twitter), BlueSky, Facebook and LinkedIn. We were also invited to present our work at several conferences, webinars, podcasts and contribute to journals and publications which helps to raise our profile both nationally and internationally.

The charity continues to participate in the voluntary system of fundraising regulation operated by the Fundraising Regulator.

As a small and agile organisation, we have continued to ensure that our structure is appropriate to carry out our work now and in the future. All staff work remotely from home, and we continue to make full use of digital technology to enhance our programmatic work, and this allows us to offer bespoke training and to work closely with our licenced partners around the world. In 2025 we commissioned a new database (CRM) to allow us to work more efficiently and build deeper relationships with schools and partner organisations.

Our staff team remains small (four full time equivalents) but each of us brings skills and expertise which helps us to achieve our goals. We are extremely grateful to all our Trustees and advisors who give freely of their time and expertise to guide us in our work and to our engaged and hard-working staff team who are all working towards a common mission and vision.

Financial Review

In 2025 our income was £364,526 (£313,874 in 2024) and expenditure was £280,246 (£277,232 in 2024), resulting in a surplus of £84,280 (£36,642 surplus in 2024). We had budgeted for a small surplus in the financial year. However new grant funding for our early years programme and increased earned income from the sale of printed materials meant that we ended the year in a healthy financial position with total charity funds of £318,856 (£234,576 in 2024).

With funding already secured to develop our early years work in 2026 and one of our unrestricted funders indicating that they will continue to fund us beyond the initial 3 years, Partnership for Children remains financially stable, with a broad income base, a good balance between earned and voluntary income, tightly controlled costs and a small, dedicated team of staff and Trustees. We intend to run a small deficit budget in 2026, drawing down on our reserves in part to fund our investment in our new CRM.

Investment powers and policy

Under the Memorandum and Articles of Association, the charity may invest its surplus funds in any way the Trustees wish. We maintain two current accounts at HSBC Bank plc, one interest bearing deposit account at Charity Bank and one interest bearing deposit account at Bath Building Society.

Reserves policy and going concern

The charity has a policy of holding a Special Reserve equivalent to at least three months’ core expenditure, in addition to our unrestricted reserves, to ensure that our work is not disrupted by short-term revenue problems, and that in the unlikely event of the charity having to close down, costs could be covered. The Special Reserve of £100,000 was maintained at this level throughout the year and this level falls within the policy.

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Partnership for Children Trustees Report for the year ended 31 December 2025

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The Finance Sub Committee regularly reviews our reserves levels to ensure they are appropriate for the size of the organisation. The unrestricted reserves target is currently set at 3 – 9 months of expenditure.

Indemnity insurance

The charity paid insurance premiums of £260 for the period to indemnify Trustees from any loss arising from neglect or defaults of Trustees and any consequent loss.

Plans for future periods

The Trustees believe that the charity remains in good shape and well-placed to achieve our mission and deliver our new strategy (2026 - 2028) which was worked on in 2025 and comes into effect in January 2026. With funding already secured to develop our early years work in 2026 and one of our unrestricted funders indicating that they will continue to fund us beyond the initial 3 years, Partnership for Children remains financially stable, with a broad income base, a good balance between earned and voluntary income, tightly controlled costs and a small, dedicated team of staff and Trustees. We intend to run a small deficit budget in 2026, drawing down on our reserves in part to fund our investment in our new CRM which will increase our engagement with UK schools and international partners.

Statement of Trustees' responsibilities

Company and charity law requires the Trustees to prepare the Trustees’ report and the financial statements in accordance with FRS102 and the charity SORP (FRS 102). The Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity at the end of the financial year and of its surplus or deficit for that period.

In doing so, the Trustees are responsible for:

The Trustees are responsible for maintaining adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditors

David Howard are deemed to be reappointed in accordance with Section 487(2) of the Companies Act 2006.

In so far as the Trustees are aware, at the time of approving our Trustees’ annual report:

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Partnership for Children

Trustees Report for the year ended 31 December 2025

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Small company provisions

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

By order of the Trustees

Jeppe Kristen Toft Chair Board of Trustees

Date 6 May 2026

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Partnership for Children Trustees Report for the year ended 31 December 2025

_______________ Independent auditors' report to the members of Partnership for Children

Opinion

We have audited the financial statements of Partnership for Children for the year ended 31 December 2025 which comprise the statement of financial activities, the balance sheet and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and the Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors 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 concern

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, including the Trustees’ report, other than the financial statements and our auditor’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 to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

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Partnership for Children Trustees Report for the year ended 31 December 2025

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Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of the Trustees

As explained more fully in the Trustees’ responsibilities statement (set out on page 10), the Trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the Charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the Charity or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to 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 (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

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Partnership for Children

Trustees Report for the year ended 31 December 2025

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: [www.frc.org.uk/auditorsresponsibilities]. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charity’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 state to the charity’s members those matters we are required to state 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 charity and the charity’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Binod Dongol FCCA

Date 16 June 2026

Senior Statutory Auditor

For and on behalf of David Howard, Statutory Auditors

1 Park Road , Hampton Wick Kingston-upon-Thames Surrey KT1 4AS

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Partnership for Children

Statement of financial activities (including Income and Expenditure account) for the year ended 31 December 2025

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Income
Notes
Donations and legacies
4
Income from charitable activities
5
Income from investments
6
Total income
Expenditure
Expenditure on raising funds
7
Expenditure on charitable activities
8
Governance
9
Total expenditure
Net income/expenditure before transfers
Gross transfers between funds
Net income
Fund balances at 31 January 2025
Fund balances at 31 December 2025		 Unrestricted Restricted
2025
2024

funds
funds
Total
Total
57,850
64,490
122,340
103,705
236,183
-
236,183
204,951
6,003
-
6,003
5,218
300,036
64,490
364,526
313,874
26,978
27
27,005
27,305
169,273
77,516
246,789
242,788
6,452
-
6,452
7,139
202,703
77,543
280,246
277,232
97,333
(13,053)
84,280
36,642
(10,534)
10,534
-
-
86,799
-
2,519
84,280
36,642
230,864
3,712
234,576
197,934
317,663
1,193
318,856
234,576

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 17 to 25 form an integral part of these financial statements .

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Partnership for Children

Balance Sheet as at 31 December 2025

Notes
Fixed Assets
13
Stock
14
Debtors
15
Bank
Creditors falling due in a year
16
The funds of the charity:
Restricted income funds
Unrestricted income funds
7,316
40,280
360,540		 2025
2,214




316,642
7,056
36,627
280,118		 2024
296




234,280
408,136
(91,494)		 323,801
(89,521)
318,856 234,576
1,193
317,663		 3,712
230,864
318,856 234,576

The financial statements are prepared in accordance with the special provisions of the Companies Act 2006 and section 138 of the Charities Act 2011. These accounts are prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) – (Charities SORP (FRS 102))

The financial statements were approved by the Board and signed on its behalf by

Jeppe Kristen Toft Chair

Board of Trustees Date 6 May 2026

Charity number: 1089810 Company number: 4278914

The notes on pages 17 to 25 form an integral part of these financial statements.

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Partnership for Children

Notes to the financial statements

for the year ended 31 December 2025

1. Accounting policies

1.1. Basis of Preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

1.2. Preparation of the accounts on a going concern basis

The Trustees regularly review forecasts of income and liabilities, as well as operational plans, and consider that the charity has adequate resources to continue as a going concern for the next 12 months from the date of this report. The principal accounting policies adopted in the preparation of the financial statements are set out below.

1.3. Income

Income is recognised in full in the Statement of Financial Activities in the year in which it is receivable and when the effect of a transaction results in an increase in the charity’s assets.

Grants receivables are recognised when entitlement to the grant is confirmed and in line with the specific requirements of the funding agreement.

1.4 Interest receivable

charity: this is normally upon notification of the interest paid or payable by the Bank.

1.5. Expenditure

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.

Charitable activities’ direct costs and support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management. Internal costs are allocated to restricted activities on the basis of time spent by staff on pursuing such projects, and external costs are allocated where they are incurred directly for that purpose. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

1.6. Tangible fixed assets and depreciation

Individual fixed assets costing £250 or more are capitalised at cost.

Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Fixtures, fittings and equipment 20% - 33% straight line Office furniture 20% straight line

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Partnership for Children

Notes to the financial statements

for the year ended 31 December 2025

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1.7. Stock

Stock of programme materials is included at the lower of cost or net realisable value.

1.8. Funds structure

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the Trustees have decided at their discretion to set aside to use for a specific purpose. The charity operates a number of restricted income funds to account for situations where a donor requires that a donation must be spent on a particular purpose. Movement in this category is disclosed in note 17 and 18.

1.9. Pensions

The pension costs charged in the financial statements represent the contribution payable by the charity during the year.

2. Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount.

2.1. Debtors

Trade and other debtors are recognised at the settlement amount due.

2.2 Turnover

Turnover is the amount derived from ordinary activities and stated net of VAT. Income attributable to geographical markets outside the United Kingdom amounted to 71% for the year.

3. Information and legal status of the charity

The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The charity was incorporated in England and Wales on 30 August 2001, with Company no. 4278914, and UK Charity no. 1089810. The registered office is 21 Park Road, Hampton Wick, KINGSTON UPON THAMES, Surrey KT1 4AS

4. Donation and Legacies

2025 2025 2025 2024
Unrestricted Restricted Total Total
Donations 57,850 57,850 50,313
Corporate Donation - 43,317 43,317 49,617
Work with Vulnerable Children - 21,173 21,173 3,775

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Partnership for Children

Notes to the financial statements

for the year ended 31 December 2025

_______________

Total
5.
Income from Charitable Activities
Licence Fee, Royalties & Training Fees
Sale of Resources
Total
6.
Income from Investments
Interest on Bank deposits
Total
Total Income
7.
Fundraising expenses
Fundraising costs
Total		 57,850
64,490
122,340
103,705
2025
Unrestricted
2025
Restricted
2025
Total
2024
Total

109,310
-
109,310
89,593
126,873
-
126,873
115,358
236,183
-
236,183
204,951
2025
Unrestricted
2025
Restricted
2025
Total
2024
Total
6,003
-
6,003
5,218
6,003
-
6,003
5,218
300,036
64,490
364,526
313,874
2025
Unrestricted
2025
Restricted
2025
Total
2024
26,978
27
27,005 27,305
26,978
27
27,005
27,305		 57,850
64,490
122,340
103,705
2025
Unrestricted
2025
Restricted
2025
Total
2024
Total

109,310
-
109,310
89,593
126,873
-
126,873
115,358
236,183
-
236,183
204,951
2025
Unrestricted
2025
Restricted
2025
Total
2024
Total
6,003
-
6,003
5,218
6,003
-
6,003
5,218
300,036
64,490
364,526
313,874
2025
Unrestricted
2025
Restricted
2025
Total
2024
26,978
27
27,005 27,305
26,978
27
27,005
27,305
26,978
27
27,005
27,305

19

Partnership for Children

Notes to the financial statements

for the year ended 31 December 2025

_______________

8. Charitable Activities

UK Programme
Overseas Programme
Early Years
SEND
Vulnerable Children
Total		 Programme
Staff Costs
Programme
Direct Costs
Support
Costs (8.1)
2025
Unrestricted
2025
Restricted
2025
Total
2024
Total
54,172
7,611
14,180
75,963
- 75,963
95,582
44,717
19,819
11,883
76,419
- 76,419
99,456
47,251
3,448
11,438
11,119
51,018 62,137
43,949
2,806
-
615
615
2,806 3,421
-
22,228
1,285
5,336
5,157
23,692 28,849
3,801
171,174
32,163
43,452
169,273
77,516 246,789 242,788

8.1 Support Costs

Staff Support
Premises
Office Administration
IT Services
Irrecoverable VAT
Consultant (Finance)
Depreciation
Total		 UK
Programme
Overseas
Programme
Early Years
SEND
Vulnerable
Children
2025
Total
2024
Total
5,199
5,420
4,258
236
2,041
17,153
16,474
-
-
-
-
-
-
7,577
1,647
(1,198)
1,162
47
504
2,162
4,760
966
1,009
793
44
368
3,180
5,165
818
854
671
37
311
2,691
2,509
5,425
5,666
4,451
246
2,064
17,853
17,635
125
131
103
6
48
413
297
14,180
11,883
11,438
615
5,336
43,452
54,417

8.2 Governance Costs

Audit fee
Confirmation statement fee
Trustees’ expenses
Board meetings
Trustees’ indemnity insurance
Total		 2025
Unrestricted
2025
Restricted
2025
Total
2024
Total
5,134
-
5,134 4,933
-
-
- 64
608
-
608 1,530
336
-
336 352
374
-
374 260
6,452
-
6,452 7,139

20

Partnership for Children

Notes to the financial statements

for the year ended 31 December 2025

_______________

9.
10.		 Total Expenses
Net Income for the year
Net income for the year after charging:
Depreciation and other amounts written off tangible assets
Auditors' remuneration - in respect of audit services
Auditors' other services
Total
Staff costs and numbers
Staff numbers
The average number of employees
(full time equivalents) during the year was:
Analysis of Staff Costs
Wages and salaries
Social Security costs
Pension Costs
Total		 202,703 77,543
280,246
277,232		 77,543
280,246
277,232
2025
Total
2024
Total
413
297
5,134
4,933
-
72
5,547
5,302
2025
Total
2024
Total
4
4
2025
2024
186,596
155,184
12,554
11,830
9,330
8,773
208,480 175,787

No employee received remuneration amounting to more than £60,000 in either year.

11. Trustees' emoluments

Trustees do not receive remuneration but are reimbursed for expenses. During the year ended 31 December 2025 £608 Trustees (2024 – £1,530l) were reimbursed their travel and subsistence costs to attend an in-person strategy and board meeting in London.

12. Pension costs

The company operates a defined contribution pension scheme. The scheme and its assets are held by independent managers. The pension charge represents contributions due from the company and amounted to £9,330 (2024 - £8,773).

21

Partnership for Children

Notes to the financial statements

for the year ended 31 December 2025

_______________

13.
Tangible Fixed Assets
Costs
At 1st January 2025
Additions
At 31st December 2025
Depreciation
At 1st January 2025
Charge for year
Disposal
At 31st December 2025
Net book value
At 31st December 2025
At 31st December 2024
14. Stock
Printed stocks
Total
15.
Debtors
Trade debtors		 Office &
computer
equipment
Office
furniture
2025
Total
1,783 195
1,978
2,330 -
2,330		 Office &
computer
equipment
Office
furniture
2025
Total
1,783 195
1,978
2,330 -
2,330
4,113 195
4,308
1,487 195
1,682
412 -
412
- -
-
1,899 195
2,094
2,214
-
2,214
296
-
296
2025
Total
2024
Total
7,316
7,056
7,316
7,056
2025
Total
2024
Total
36,897
35,392

22

Notes to the financial statements

Partnership for Children

for the year ended 31 December 2025

_____
16.
17.		 _____
Prepayments and accrued income
Total
Creditors
Trade creditors
Other taxes and social security costs
Other creditors
Accruals and deferred income
Total
Fund Analysis
FY 2025
Restricted Funds
Early Years
SEND Research
Vulnerable Children Fund
Unrestricted Funds
General funds
Designated fund
Special Reserve fund
Total fund		 _____
Prepayments and accrued income
Total
Creditors
Trade creditors
Other taxes and social security costs
Other creditors
Accruals and deferred income
Total
Fund Analysis
FY 2025
Restricted Funds
Early Years
SEND Research
Vulnerable Children Fund
Unrestricted Funds
General funds
Designated fund
Special Reserve fund
Total fund		 ___
Balance
on
01.01.25
0
3,712		 _
 ____
Incoming
43,317
21,173		 ____
3,383
40,280
2025
Total
657
10,194
693
79,950
91,494
Outgoing
(51,045)
(2,806)
(23,692)		 __
3,383		 ____

1,235

36,627


2024
Total

286

9,674

3,386

76,175

89,521
Transfer
7,728
2,806
0		 _
Balance
on
31.12.25
0
0
1,193
40,280
2025
Total
657
10,194
693
79,950
91,494
3,712 64,490 (77,543) 10,534 1,193
Balance
on
01.01.25
130,864
100,000		 Incoming
300,036
-		 Outgoing
-
202,703
-		 Transfer
(10,534)
-		 Balance
on
31.12.25
217,663
100,000
230,864 300,036 -
202,703		 - 317,663
234,576 364,526 -
280,246		 - 318,856

23

Partnership for Children

Notes to the financial statements

for the year ended 31 December 2025

_______________

Purposes of Restricted Income Funds

Purposes of Unrestricted Funds

The General Fund has arisen from the normal activities of the charity. It is unrestricted and can be used in accordance with the charitable objects at the discretion of the Trustees.

The Special Reserve Fund of £100,000 has been designated by the Trustees to be held to cover three months’ core running costs, to ensure that the charity’s work is not adversely affected by short-term cash flow difficulties. The Fund would contribute towards any costs in the unlikely event of the charity having to close.

Prior year Fund Analysis

FY 2024
Restricted Funds
Early years
Vulnerable Children Fund
Unrestricted Funds
General funds
Special Reserve fund
Total fund		 Balance
on
01.01.24
0
2,966		 Incoming
49,617
3,775		 Outgoing
(49,617)
(3,029)		 Transfer
0
0		 Balance
on
31.12.24
0
3,712
2,966 53,392 (52,646) 0 3,712
Balance
on
01.01.24
94,968
100,000		 Incoming
275,482
-		 Outgoing
(239,586)
-		 Transfer
-
-		 Balance
on
31.12.24
130,864
100,000
194,968 275,482 (239,586) - 230,864
197,934 328,874 -
292,232		 - 234,576

24

Partnership for Children

Notes to the financial statements

for the year ended 31 December 2025

_______________

18 Net Assets Analysis by Fund

FY 2025
Fixed Assets
Current Assets
Current liabilities
Net Assets Analysis by Fund
FY 2024
Fixed Assets
Current Assets
Current liabilities		 Unrestricted
Fund
2,214
406,943
(91,494)		 Restricted
Fund
2025
Total
0
2,214
1,193
408,136
0
(91,494)
317,663 1,193
318,856
Unrestricted
Fund
296
320,835
(89,521)		 Restricted
Fund
2024
Total
0
296
2,966
323,801
0
(89,521)
231,610 2,966
234,576

19. Indemnity insurance

The charity paid insurance premiums of £374 (2024 - £312) for the period to indemnify Trustees from any loss arising from neglect or defaults of Trustees and any consequent loss.

20. Related party transactions

There were no related party transactions in the year (2024 – Nil)

21. Critical accounting estimates and judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates.

There were no key judgements. The main accounting estimates are depreciation, gift aid debtors and accruals.

22. Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

25

Partnership for Children

Notes to the financial statements

for the year ended 31 December 2025

_______________

23. SOFA for the prior year 2024

Income
Donations and legacies
Income from charitable activities
Income from investments
Total income
Expenditure
Expenditure on raising funds
Expenditure on charitable activities
Governance
Total expenditure
Net income/expenditure before transfers
Gross transfers between funds
Net income
Fund balances at 01 January, 2023
Fund balances at 31 December 2024		 Unrestricted Restricted
2024
2023
funds
funds
Total
Total
65,313
38,392
103,705
149,015
204,951
-
204,951
136,111
5,218
-
5,218
4,081
275,482
38,392
313,874
289,207
27,242
63
27,305
24,951
205,205
37,583
242,788
290,280
7,139
-
7,139
4,318
239,586
37,646
277,232
319,549
35,896
746
36,642
-
30,342
-
-
-
-
35,896
746
36,642
-
30,342
194,968
2,966
197,934
228,276
230,864
3,712
234,576
197,934

26