DoCugn Envekjpe ID." FBEBE8GBs4-8EFAOcm0EE3E4ls203 REGISTERED COMPANY YUMBER: 04883580 (F.ngl%nd Wale5) RECISTERF.D CHARITY Tr4UMBF.R: 1101935 Report ofthe Trustees UD*udlted FIts%DdAI Stgtements For The Year Ended 31 December 2025 for The Ngtlonal orgAnItIon For FASD Fuller Spurling Mill 110C 58 Guildford Street Chertsey KT169BE
DocJAgn En¥abpe ID.. F8EBE8Cc9s4EFA4ocm0EE3E4l82D3 The Naiional Orginlsatfjon FOT FASD Cothtents of the Flnneil StAtements For The Year End¢d 31 Decemlxr 21125 Pale Report of (he Trustees Independetti Exandner'5 Report Statement of Flnncffi81 Actl>ltle5 Balance Sheet 9 ¢0 10 otts to the Flnanelal Sttements Detsiled Stgttmeni of Flnanelai ACtIdeS 19
Docuwgn En¥ekp¢10.. FBEBE8GgCB5UEFA40C3-WEE3E4162D3
The Natkbn#l Ory4nl$atlon For FASD
Report of tht Tn)stees
For The Year Ended 31 December 2025
Th¢ Inle¢S who are also direciors of the charity for Ihe purFM)ses of the Companies Aci 2006, pr¢s¢ni (heir r¢w)rt M'ith
the fsnancial ststements of the charity for the year ended 31 December 2015. The trustees have adopted the provisions of
Accowitsng and Rwrting by Chariues: Statement of Recommettded Practic¢ applLcabl¢ to (1"¢S picparing th¢ir
accounts ill accordanc¢ with thc F¢la] Rcp)rting Srand8rd applicabl¢ in th¢ UK and Rcpublic of Ircland (FRS 102)
(¢if¢cLive l January 2019).
OBJECMES AND ACTIVITIFS
Obleetlvts And alms
ie National Organisation for FASD 1$ commitod to Uca110n and raising awarcnus about Fcthl Alcohol Spectrnm
DisordeT IFASDI and helping individuals, their families and all ihose affeeted by FASD.
Nationdj FASD srcks a whuc FASD is undtrstood, diasllosed carly and propcrly sUpF£(L and dcohol-exposed
pregnancie5 are rcduce
Docuwgn Enve8 ID.. FBEÈE8CgCBSUEFA-80C3-NEE3E4162D3 The Natlonal Organlsatlon For FASD Report of the Trustets For The Ye4r F.ndtd 31 Dectmber 2025 OPJECllVES AND ACT[TriEs Significant actii'ities Prtventlon ("Ltarnlng"): Our prev¢niion work continu¢5 to bc a focus of the organisl0n. ITL 202S our work focused oll materials for mai¢rnity tcam& incluth'ng our alcohol aDd pregnancy toolkit and the developrnent of a llew lanyard discu&sion aidc. ong(bing devclopment of a universitj module for maternity 5rudents, a trial of ollr toolki4 and a on working '¥th NHS policy rnakers to cxplore ways LO bctter irnprove digitsl recording. We also have iKen scoping the needs of health visit¢)rs. In addition. in ?025 we have bel dcvelopthg a new initiative that could Icad ts) narjonai impact in On-trade vcnucs acro&s thc county. This work has bccn supponcd by Diagco, Hcinckcn and thc Portman Group. Wellb£ing: In 2025 our welltxing work fo¢8ed on providing 5UPFOrt for pety)le with FASD and their families. This included our contracL to coordinaie the Grcater Manchesier FASD NeTh¥ork Ihups..I1gmf&sdnetwo.1f} funded by the Grear Manchcster Integrated Carv Board. We prtwjuced Living FASD magazin¢4 a "Ask About FASD" leaflei and FK>ster, and held a Series of online sessio, coffee mornings and an FASD Awareness Day evmt in M3n¢hesier thai included several television stars. We launchcd a new TikTok channel Iwiih one of our posts geriing more than 140.tKN) views). We also recorded videos &s the b1$ ofcontinued efforts to focus on the imporrance of preparing people with FASD for the tsZllSitiot] TO adth0Od. This was with the support of the Sarn Gardincr family, who launched a Just Giving fjJndra15ing effLYr on behalf of thcir son who trd8ically died in an duth a¢cidrnt. Wc wndccd with Hackn)ry to upskn.ll their Children and Family Hubs and M'e helped the charity Kinship with DfE-funded trainin8 lor kinship carers. We responded to more than 240 helpline inquiries in 2025 and conthLcied traintngs throughout the Ye for a variety ot. placrs and including nJastcr¢lass&s for SFKcch and language thmpists alld family law. spla115Lg. Wc have continued to raise the profile of. FASD in Parliamen¢ government. media and public discours4 including on several TTV regi¢)nal slations and a naLional radio show. W¢ have prnm0t simng alliances with k¢y profwional Ix)dies and Royal Colleges. charitie& universities and indumy partncrs aliw)in8 with prevention and w¢llb¢ing goals. We havc hcltrd to ensure that Iivtd expeEieDce stories are visible across media and social plarfortns. linked to programme evidence. We have worked collaborativel) with seyerdl waliiions as well &$ the FASD UK Allianc£. Wc continue ro evolve our illLenl $teMS, to ensure that we bave the fi]nding. sysrtms. people and brand clariry needed to deb.vcr our mission sustainably. r Thch continues to be wide. Tn 2025, our 3 websi(es.' Iwww.nalionalfas(Lorg.uk, Hryvw.las(Lmc, ww.prevcDtf&sd.infol had a combincd tor of 238,784 views from 79.463 usets. Our YouTube théJthels has more than lo.0 views. We have more than 6.(XMI emd21 suh.scribers, 5,200 Faceb(K>k followers, and nearly IS regIsred learners on our eschool. We had jusi over 580 merch order5 in 2025. Impaet Naiional FASD is having a stsDng, muliilayered impaci on familie& Professionals and wider sysrem& with particularly clear value in awaren&8s. practica] rcsollrces. and a scnse of commut]iry and validation for people living with FASD and their car¢rs. The is also m&gningful engagemeni from edLL¢aior& healthcare pmfe55iona15, social ¢areJjus1ice wY)fe&sionalb aNJ rC.Carchers, sb(buring that the organisation'5 wojk is iDfiuencing multsple parts of the support ec05yStem. not only fatnihes. Th¢ charity bas penetrated prdctice and conunissionirtg Spaces not jll%l public awareness. W(Trrk on the 2022 NICE FASD Qua]ity SLqndard is singl¢d out as Frf)werfiil in exposing service gaps and shaping expec[1018 ol. what good Iocdl pathways should look like. In feedback. people describE Using National FASD'S evidence and resouK¢s In rncetillgs With ICBS, CAMHSI NeuTodevelopmental teams, virtual schools and suggcsiing ihe charitys OULPUts a diretily li11ng local sYbM hange eifotts. In addiiion. feedback received emphasise8 that Tbe chan'tS CXts*nce "giv hope.. reduces Sti8ma and loneline&s. and provides a scnse of "an army ot- people behind this" Hrhich 15 a signilicani psychosocial impact in a community Ihat olien feels mdrginalised. The Lone and framing I'posiiive srieS., "tsimplc graphics" "strengths-ba6cd"l are praised for emFK)wering PLyle FASD Mthile stsll being honest about cbailtn¥Ls, enhancing the organisation's rEPUtation as a trSted. humarte voice. Page 2
DooJgn Envebpe ID.. FBEae8CBSUEFAoC0EE3E•lS2D3 The Natk)nal Ownlsatlun For FASD Report of the Trnstt For The year Ended 31 December 2025 Tjie chanty a]50 COntinu¢s to rais¢ awamirss of thc urgency of fiJrth¢r proaaiY¢ sicps from Èndusty to rnise awamicss and feduce alcohol-exkX)sed pregnanties. Natiotd FASD un¢quivocally promotes alcohol-free pregtwicy and the CMOS, 8UTdanc¢. W¢ op¢rate on a nTrsham¢. no4Trlam¢ ctha%. We a Sthct plicy that our fundu5 havc no 5ubstanuv¢ control ovcr our wodt. prcscrving ow indq)¢ndcnc¢ and flexibility. We greaily appreciate all who supp)rt our work finartcially and with in4ind contributions of tsme and cxpcrtis¢. (Xtr ¢urr¢nt fimdcrs ov¢r rcccnt years have included a mix of inth"viththl dollors. pnvate foundab.ons and trusts. 8overnm¢nL funding, and the alcohol indtry'S social responsibility funds. We are continually working to diveT5ify our fidIng streams to build organisational slrength and resilience. Publlc beneflt The Trustees have regard to the guidaDct ik8ued by the Charity ComriOn on pllblic FnefiL Voluntters Naiional FASD gallY valuc5 the involvement of voluntters who help make our work stronger, lh¢ includ¢= voluntee whn rcspond io helpline inquiries. ' An ex18, committee involvlllg some of the county's leading meth'cal and educational expeEts as well as pam)ts and carers of thosc 1th FASD who havc a rangc of lived expcriencc combintd with rc1¢Yr pIthf$7rt exp¢rirnc¢' An Adults and Young Adults With FASD Advisory Commiuee who provide with in&ighLs and expertise b&sed on their lived experience. ' Member5 of thtt FASD c(mUnUDity who provide Sup[ to our work and who oc10na1jY rdisc fjmds for us via local fundraising evet. FINANCIAL REVIEW Fln4nelAI posldo The financial r¢sulLS are sel out in the attAchcd accrnjnts. They sh¢)w a defitit for thc ycar of £5,288 (2024.. surp1$ £5,581). The lo] ne( reserveb ai 31si December 2025 weTe 1,777 12024.. £57.(M)5). Totaj expenditure during the year £225,38412024.. £2418381. Prlnelpal fuDdlng source The National Organi5ation for FASD relies lln thc 8EDerosity of indt'viduals. foulldatious and P"lanthr0plC ¢ntits¢s. The National Organisation lor FASD rcthinb Strict substantive independrnce over its work and conienL Every contribution 15 valued. In 2025 our individual supp)rters ranged fr(Kn fnends of Naiionaj FASD who donatr regularly each month, individuals who cwduct creative fundr4ising events.. We al rely on grants and 5eivice a8reements. This included a new one year contrdcr from NHS Greater MChestEr ICB starting in .Septernber 2025, a training Contract Kinship. a contrdci with Hackney that cttdtd in 2025. many other smaller contracts with various countils and NHS bodiGs and the University of. Sf0[L gencrous support provided in memory ol. Sam GaTdin¢r, as well as fiinding Irom Diageo GB. Heineken and the Portman Group. Rts¢rvtt pollri. The chariws reserve policy is to aim to maintain sufficient reservcs al a levd cquivalcnt to six month's opcrdtsonal cxpenditure. Trustcls ttliew the reserves r¢gularly. In 2025, refle]8 thr rh4llenges facin8 thc charitable sector Ls a whole and in pariicular the health related and educational sectors, the orgonisatyon s¢tuggled 10 find new income. In 2025 TrteeS approved spending some reserves thIe ensuring minimal ruervu available to Tneet outstanding obligaiions. By th¢ cnd of 2025, the charity's FancIal our10 had significantly improved and TnL%¢ecs had no concerns at the end of 2025 aboui the viability of the organisation. Po8e 3
DooJ¥gn Envekpe ID.. FBE8E8CWASMEFA4OC34XEE3E4162D3 The Natlonal Org&nisation For FASD Report •f tht Trustets For The Year Ended 31 December 2025 FirruRF. PLAf*S IT) 1026 the Tru5tces are lauDchiD8 a n¢w fiv¢ ycar stratrgy. Th¢ core pdlats of that strategy are.. Objecdve l - Prevaltion Leadership IbcaldL mat¢rnity and hospiraliry). This will include". Increased awara]e&s of alcohol-fr¢¢ pregnancy and FASD among the public. Ensuring NICE QS204 is understtK)d and implemented in practice .%up)rted by awarene&s raising. thrgered iraining and tools for hcalthcarc pyactiuoners. including using Naiional FASD'5 alcohol and pregnancy toolkit and e course 10 h¢lp NHS bodi¢s m¢¢t statcmcnts l and 2. awareneks raising of the risks of alcohol and pr¢gnancy incr¢ad among th¢ on-kndE and in illdusty,. and a n¢w UDivcrsity toolkit for s¢udeni midwives. Objecrfve 2 - SUPP) Diagnosis and Wellbeing Acr(&g the Lifespan. This will include.. Conlinued shaiing of our onlin¢ rcsources and supporting families thIDU8h our helplin¢; Improved accesb io )b1-dIagnostlC bUPPOrt pathways. including M¢ My FASD and Living FASD r¢sOWC¢s,' Gr¢atcr M3nrhEstet FASD Network fvlly deliverEd in ?025-?6 (illrlud8 ncw onlinc resources alld bites17£ou[sC$) and opwrtimitics ¢xplor¢d to fund our Rising 18 proj¢a. ObJeclIve 3 - AdviKary. Voice and Pattserships. Thi"s will include & rdised profi]e of FASD in ParliamenL 81)vernrncnL media and public discourse,. strong allianees with key profcssional bodies and Royal Collegas, chariiies. grouFts ill the FASD UK Allianc< universities and indusiry partners alignit)g with prevention and wellbeing goals. FASD c4)nsistently included with"In neurodcvelq)menia] and mentd hth policy a8Endas and parliarnentary dd)ates" aDd 12ved expcriencc stories visible across m¢dia and soc1 plarf(fftns. Imked to pro£ ¢vidcncc. Thc TnL8reGs do not have any unecrtaintics alx)ut thc chariry continuin8 as a going concu. STRUCTLIiL VERNANCE Th(4YAGEMEI Governing d•cumtDt The thry is controlled by its governing d(Kumell4 a deed of tNsL and corLStiDJtes a limitrd company. limited by guarantee, &$ delincd by the Companies Act 2006. Recrulthient Apw)Intmtni of new ¢ruslee6 Any person w,ho has reathed the age of. 18 and Is willing LO a¢¢ a Tnl5e, and who w'ould be di5qualilied from acting under the provisions of Article 21 of the Articles of Asso¢iauon, may be appointed to be 2 TtU5tee by the Members servin8 wiitten notice on thc Charity. The number of'rnistees shall be noi less than thr¢e but shall not be subje¢t to any maximum. Organlsatlonxl 5tnlc1re The day (o day managemeni of the charity. as designated by the llustees. is undertakaj by the Cbief Exe¢u¢ive. Induetlon and training of new trusteex A pontIal Tntee is invited Lo become a TnLgiee and the aims of the Charity are explain¢d in detail. Copies ot. annual reports and accounts and a copy ol" Ihe governing deed and thc Charity Commission's guidance. The F&seniial TnJ5tee. are madc available to poteniial Trustees. Tbe p(Trtential Trlee is tben invited to a norn board Tneeting 2nd introdu¢¢d the rcst of the Ttustees and unjess there are any obj'eaions is invited to join the charity a Trnsi¢c. aftcr Ihc meetlll8. It is recommiodvd that ail TtustL-Ls read the relevani Charity Cornmi.ksion guidelines and the r¢swnsibilitie5 of a Tntte are clearly defined uDdtr th¥ 8uidelines. (ICSA wde 'Re£rnim)o)r AppoiDlment and Inthiction of ajarity Trustees.). Pa8e 4
DogJ$KJn Envebpe ID". FBE6E8cs44EFA4oC3JjoEE3E4ls2D3 The Natlonll Orgnisation For FA.SD Report of thc Tru5teeS For The Year F.nded 31 December 2025 STRuCTl GOVERNANCE AND MANAGEMENT Providing advice ¥Jnd 5uppon acr056 the commvnlty Natitsndi Tr ASD works couaboratively acros5 tb¢ FASD communiry. W¢ rccogmisc tha( at thc end of the day. our work comes down to thc inth"Nidual impxt on people'5 lives. In 2025 we had more than 240 helpliDc ¢alls that rang¢d from topics including.. How to get a diagnosis. EHCP Advice: General adviee on supw)rting a YP / aduli with FASD. School setlingb SUi(able for those wilh FASD; Resourc&s', Signposting for PTI)fessionals' Advice for adults with FASD. Res&ir¢h¢rs looking to promot¢ r¢s(xrch: Spccific professionals. incluth"n8 legal, educafron. SaLTs and OTS looking for casc speufic advice: Specific questiotLS regard8 lts and h4)W it manifc5ts in individual cases. Two of our stsff mernbeis were also co-admin on the FASD UK Facelx)ok support group, sup11ng nearly 5(J)O familics in coop¢ratson with othcr groups that aK of thc FASD UK Alliancc. In 2025 tsur ieam engaged rnore (han key meetings, SUp)rtIng researche staff. educa10 and others from a wide range of instiiutions. universities, charities, local and national polic) makeis. industry. We Conducted trainings across the UK and h¢ld a f¢w w¢ll r¢cuv¢ master classes for specialists. We a]50 support¢d podcasts frorn oth¢r ill5tiWtions. Th"is tskes siwifltt iimc and expertise, al we 3re proud of ow ¢0112tx)rative wo. Though ir often is unseen. this work is helptng ¢0 change how the naLlOll IhiThk5 abow FASD. REFERENCE AND ADMINISTRATIVE DETAILS Rlylstertd Compn) numher (M883580 IF.ngland and Wales) Rtglstered Ch&vlry numbtr 1101935 Regi5ttred office Mill Ilouse 58 Guildford Street CThcrtscy Surrry KT16 9BE TnJstee5 A Bovaird T V Griifiths P Jackson OBE. FRCPCH A Ciowthcr-Riley laprK)intcd 27.10.251 D EanS laptM)ind 27.10.25) M Jolles (ap[)inted 27.10.25) S Simpson lappoiniLd 27.10.25) N L Pasek MBE Iresigned 8.12.251 R Rcynol&% Irasigncd 7.1.251 Hon. Vict-Prn51deni Michacl AtTh¥ell Chief Exetutivt Sandra Butcher Ihdtpehdeht Exminer Susan Keane Fuller Spurling Mill Ho 58 Guildford Street Chertsey KT169BE Page 5
OoGuNgn Enveljpe ID." FeEBE8CB54EFA4OC&wÈE3E4162D3 The National OryanlsAiion For FASD Report of the Trustees FDr Tht Vear Ended 31 December 2025 294J6-2026 Approved by order of the IM)ard of trustr¢s on............................. .. and si8ncd on its beldf by.. A Bovaird- TnLs*e Page 6
Docuwgn Envekpe ID.. FBEbE8CSuÈFAOC0EE3E1I6ZD3 Independeni Examlner's Report to the Trustees of The N8tlonl Organlsatlon For FASD Independent eymlntr's pOrt to the trustets of The YatlonAI Oryanlsatlon For FASD ('the Compgny'l I report to th¢ chariry trUStc¢s on my examination of the a(Gounts of thc Company for th¢ year ended 31 Decembo 2025. Re5PODsibiiititt ind b•sls of rewrt As the ch3n.lys truste&% of the COTWY land a150 dtyectOTS for the purposcs of company lawl y¢)u ar¢ r¢sponsibl¢ for thc preparation of Ihe accounts in accordance with the rcquiremcnts of th¢ Cornpanies Aci 2(K)6 ('the 2006 Act). HaVg satisfJ¢d rnysclf thai thc accounts of the Company ar¢ n(Trt rcquir¢d to bc auditcd undcr Pan 16 of th¢ 2006 Act and dre eli8ible for illdcp¢nd¢nt cxamination, I r¢pon in rcspcct of my examinatson of yout chaTiry'S accounts as Cried oul under Section 145 of the Chariiies Act 2011 I'the 2011 Acl'l. In carying out my examination I have followed the DiT¢CLions given by (he Charity commi70 under Section 145151 Ibl of th¢ 2011 A¢L Independent eiamlntr s Statement I havc complcrd my cxamination. I cunfmi that mattcrs hav¢ comr to rny artcnrion in connKtion with th¢ examination 8iving me ca¢ to b¢li¢v¢'. accountsng records were not kepi in rtspeci of the Company as required by Seciion 386 of the 2(K16 Ac(. or the accounts do not acwrd with those rccords: or the accounts do not Lomply with the accounting requirements of Sectiim 396 of the 21Kb6 Act other than any requirement that the a¢cowits give a In and tair view which is h matter consideTed &4 pth of an indq)endeni examinalion.. or thr accounr5 have not beth pttpared in accordance with the methods and principles of thc Srattmcnt of Recommended Practice for a¢counting aDd rewrting by ch&ities lappli¢abl¢ to rhantics prcparing the XCOUDts in accordance wilh the Financial Reporting Standard ar4)licable in the UK and Rq)ublie of Irelaftd IFRS 10211. I have no concerns and have eomc across no Oth matters th conDection with th¢ examinatson to which altention should dra} in this rcEth in order to enablE a pro]xr understanding of the acc(MJllts io be reached. Susan Keane Fuller SpurliiJ8 Mill House 58 Guildford Street Chtrtsey Surrey KT16 9BE 294J6-2026 Pag¢ 7
DocuBign Envekye ID.. FBEE8C6S48EFA-80C3-0oEE3E41623 The NatIOn Organisation For FASD St&ternent of Financial Aaiviiies llncorporating An Income and Expenditure ACCOt) For The Year Ended 31 Decernber 2025 31.12.25 Totsi flwds 31.12.24 Totsl fwids UDfEStrided Rcstrictcd fund N(Trtes INCOME AND ENDOWThIEYTS FROM DonaLions and Icgacics 42,794 107.1N)2 149,796 119,056 Other trdding activitics 70,300 703(KI 129,363 Total 113,094 107,002 220,096 248,419 EXPENDITURE ON Rw"sing fund5 529 18 547 2.699 ChHritsble Aetfvffitits Wcllbcing l.earning General and administrative Govem2llC¢ Just Onc Choicc 113,931 113,931 74,971 137,629 74.971 887 6210 6210 29.7 29.725 Total 120.670 104,714 225.384 242,838 NET IYCOMEI(EXPENDITURE) 17.5761 2.288 15.2881 5.581 RECONCILL4TtON OF FUNDS Total funds brought fon¥ard 16.569 40,436 57,005 51.424 TOTAL FUNDS CARRIED FORWARD 8,993 42,724 51,717 57,005 The notes tomi part ot'these tinancial ststements Pll8e S
Docuwqn Envekpe ID.. FBEBESC85ts8EFA4Q¢EE3E4162D3 The National Oryan15atlon For FASD BAlance Sheet 31 December 2025 31.12.25 Total fijnds 31.12.24 T(knl funds Unrestricted funtLs Restricted fimds Notr5 FIXED A&SETS T3ngibl¢ asser5 1,915 1.915 3233 CLIiRENT ASSETS StL)cks Debtors Ch ai bank and in hand 12 27.156 15,154 13,257 27.156 15,154 55,981 26.542 11,474 64,002 42,724 55.567 42.724 98291 102.018 CREDITORS AmounL4 lalling due within one year 148,4891 148.4891 148,2461 NET CURRENT ASSETS 7,078 4?,724 49,#02 53.77 TOTAL ASSETS LE&S CIIiR LIABILITIES 8.993 51,717 57.005 NET ASSF,TS 8,993 42,724 51.717 57,005 FUNDS Unie51rictrd tiinds Rcstricted funds 15 8,993 42,724 16,569 40,436 TOTAL FUNDS 51,717 57.(M)5 Thc charitablt e(bmpany is entided to exernption from au<b't und¢r Scdion 477 of the Conynics Act 2006 for the y endEd 31 tkcember 2025. Thc mernbers have required the company Lo obtain an audit ol. its fjnancial siements for the year ended 31 DecemEKr 2025 in accordant¢ U4th Sectiotj 476 of the Companies Act 21kn. The irwtees acknowledge their re5p)n5ibiliu&s lor {a) ensuring thai ihe charitable company keeps accounLin8 records that cornply with Sections 386 and 387 01. the c.ompanies Act 26 and Ptw)aring fJnan¢ial staiemersts which 8ive a ttue and fair view of the statc of affairs of the cbaLltable compaDy &5 ai Ihc end ol. ¢ach linancial year and ol. its surplus or deticit for each financial year in accordance with the re(pirements of Sec(ion$ 394 and 395 and which oLhetivise cotnply with the requircmertts ol. the Companies Ac¢ 2¢J)6 relating to financial ststemcnts. so far as applicable to thr chariiable company. Ib) The notes torni part ot"these timancial s(aLements Pasc 9 continued...
DDGU6wn En¥ekpe ID.. F8E8E8CBSMEFA0c3jJ0EE3E4Is20J The N8tlon81 Organlsatlon For FASD Balance Sheet- continued 31 Decernber 2025 Th¢s¢ finCial statements havc b¢¢n prcparcd in acconlance with th¢ provisions applicable to charitable compani¢s suhjcc¢ to ihe small compani£% regime. Th¢ ftnancial statements wcre approvcd by the Board of TnLstr¢s and authoriscd for issue 294J6-2(r26 . and were stgned otj iLq behalf b).: ovair nL$t The note5 tornl PaT¢ Ot'these linancial statements Page 10
DocJJ$ign Envèknp¢ ID". FBEBEBCBS48EFAC¢3-0OEE3E4I62D3 The P44tlonal OryaDlstlon For FASD iotes to the Financial Ststements For Tht Year Ended 31 Decernber 2025 ACCOUNTING POLICIES BA$is of prepwlng the financlal statements The si¢m¢n uf the d18rable company. which is a public bmefit elltity unilcr FRS 102. havc be¢n pr¢pard Jn acwrdanc¢ th¢ Chariti¢s SORP (FRS 102) 'A¢couDtiDg 2nd R¢pO.D8 by Chariti¢s'. Statcm¢nt of Recommended Practice applicable (o chariiies preparing their accounts in accordance widi the Financial Reporting Standaid applicablc in thc UK and Republic of Ireland IFRS 1021 1¢ffLiVe l January 2019),, Financial Rcporting Standard 102 'The Fitsancial RqJoTlin8 Stand3Jd applicable in the UK and R¢public of Ircland, and thc Cornpanics Aci 2(K16. Thc fi¢13] statcm¢nts havc bc¢n prqw¢d undcr the historical cost convcntion. Income All incumc is rcco8Dised ill thc Sta(cmcnt of Financial Activitics onc¢ the chariry has enudement to the fund& it 15 probable that the income be received and tbe amount can be measwed reliably. Revenue grants are credited ro the s¢atemeni of fLrwicial activili&% when receivable. Expendlmre Liabiliiies are recognised as eXpU1'lu &$ soon as there is a Ic8al or COTIstsllv¢ obligation committing th¢ chariry to that expendiiure, it is probable that a transf¢r of wonomie benefits wil] be required in sctt]emcnl and ¢he amnunt of the obligation can be med reliably. Expendiwre is accounted for on an ac¢rua15 basis and has been classitied under headings ihai aggregate all cosi relad to the caiegory. ere costs cannot be directly attributcd to particular hcadings thry have been allocated to activitics OD a basis coL%istrnt with the use of resourccs. Ch#rltble actlvltles Charitable aciiviii£s include expendiwre asgxiated with (he provision of training and education to healthcare professionals raise aene&S ol- Fetsl Alcohol Spectrum Disorder and support services to those alTected by the condition. They includc both the direct Costs alld support costs relat8 to these activities. The chantable acts"vities headLnSS bave been cballged for 2020 and onwards to refltLt the prOati¢ focw of tht (nLstrcs going forn'ar Governn¢e f05ts Governance costs include those iDcurred in th¢ governan of the charity and its assets and are primartly associatrd with COTJStiDJtiona] and stamtory requirements. AllDc3tlon and 8PPOrtionment of tosts sUprt COSLS include central lijnciions and have been alloca(ed th activity ¢o$i categories on a bas'is Collslblent with the use ot. resources, e.g., allocating slalf costs by Lhc time spent and other costs by their usage. From January 2024 the allocation of support costs for the Chariry has bccn brtwecD'. Wellbeing Lcaming Tn%Eble flxfd 455ets Depreciation is provided at th¢ following anllual rdtrs ill order to write off taeh 2SS¢t ov¢r irs e5timatrd uscfijl Iifc. Fixtures and titiings 250/0 on cost Sto¢ks Stocks are v4klued at th¢ lower of cost ond Let realisllble value, atl¢r makwg th]e a]lowaJ)ce for obsolete and slow rnoving iiems. Taiwtioh Th¢ Charity 15 cxempi from corporation lax on its charithblc activitics. Fund accounting Unr¥strictrd fimds C4llL be $¢d in acconlan¢e with the dwitsble objectiva4 at the discretion of the tnjstees. Pagell ontirtued...
Dowwgn Envelwe .. FEEBE8cBy-8EFA4oC3-OCEE3E4162D3 The NatIOn Or¥&nisation For FASD Yotts to the Financial Ststements- continued For The Velr Endtd 31 Dtctmber 2025 ACCOUNTING POLICIES- contlnued Fund accountlng R¢strict¢d fimds can only bc u5¢d for parricular r¢strict¢d pUryW) within th¢ obicct5 of thc charity. R¢5triai¢)ns arise when sr¢cified by ¢he donor or when funds are raised fof particular restricied pwposes. Thc rcstrictcd incom¢ funds arc ditcd to pVId¢ rcsourccs and to rai% awaT¢ll¢&S of cOhOl. PTegnaucy and FASt) am()ng matrmity. scxual hcth tcams and othrr ptacb"tioT]ers. as well as to PToMdc fundin8 for specific pii)jecLS for people with FASD and their families. Debthrs Trad¢ 2nd oth¢r d¢btors arc r¢co8Twd at th¢ s¢tti¢m¢ni amount du¢ aft¢r any trad¢ th"scount offered. Prepayments are valued ai the amouni prepaid net of any uade discounts knje. Cash ai bank and In hahd Cash at bank and cash In hand includ&s bAnk and in han& and demand depc6its wirh banks. Credlior& Crditorq and pmvisii)ns ar¢ rccognised where thr charriry has a present obligauon resulting from 3 past tvenr that WLJI probably resuir in the transfcr of fim& io a third party and the amouni due ro scttlc the obligation can be M¢Ured or estimated reliably. Credilors and provisions are nomially recognised at their settlemcnt amount after allowing lor any trade th'sCoUn due. FIDcIal In5trumtDts The Chdritsblv Company h&% f]naDciai assets and financia] liabiliti¢5 of a kind that qua]ify &s b&sic finaDciai insinjments. B&sic linancial instruments are initially recognised ai tranbaction value and subsequently mwured at their scl¢Ment value. excepi for Inv&stsnents which ar¢ Mcasud at thcir rnarkct valuation at the balarKe thcet dale. DONATIONS AND LEGACIES 31.12.25 31.12.24 Donations Gtants 42,796 107.( 10.756 108.300 149,796 119,056 OTHER TRADING ACTivrr5FS 31.12.25 31.12.24 Shop income Trainingleducaiional services 8,790 61.510 116,652 70,3 129,-I63 Page 12 continued...
Dowsun Envebjpe ID.. FEBE8C&SsEFA-8oCOOEE3E4162DJ The Natlonal Organlsxtlon For FASD Notes to the Flnaneial Statements-tontinued For Th£ Year Ended 31 necewbti. 2025 CHAR ABLE ACTIVITILS COSTS Direct CosL515¢ note 5) costs l%c no 61 Totals Wcllbeing Learning Govemance j5( One Choice 1,736 1,451 112.195 73,520 6,210 17.125 113.931 74.971 6,210 29.725 I2.6 15,787 21W,050 2•4,837 DIRECT COST.8 OF CHARITABLE ACftvrriLs 31.12.25 31.12.24 Project prinung. promotion ajjd th'stiiburion Entertwnment Development COSL5 3,187 6,484 27 12,6(Kl 15,787 6,511 SUPPORT COSTS Governancc costs Other Totsis Wcllbeing Lcarning Gnvrmance Just One Choice 112.195 72.112 112,195 73,520 6,210 17,125 1.408 6210 1.702 15,423 199,730 9.320 209.050 SuprK>rt [5, included in the above, are as follows.. Wellbeing Lcaming GovcmaDCC Wages Ren¥ raies andutiliiies Insurancc Training Telephone Oflice costs Sundn'es Travel Ikpreciaiion ol-&ngible fixed &sseLs Independeni examin¢rty fcc Accountancy. lega] and c01ThtancY ci)sts 79.141 6,247 2,138 3,772 653 10.366 1.661 6,899 1.318 S3.785 6.934 2,449 798 5J31 2,695 120 3,396 2.814 1,408 112,195 73,520 6,210 Page 13 continued...
Docusign Enyekpe ID.. FeEBE8cB54EFA4Lf3-TrjEE3E4162D3 The Natlonaj OryAnl$arfon For FASD Notrs to the Financial statements - contlnued For The Year F.ndtd 31 DereThber 2025 SUPPORT COSTS- condnued 31.12.25 Total activiiies 31.12.?4 To Just Onc Choice Wages Rcni rd(C5 and uts'liiies Insurance Training Tclcphon¢ Office cosis Sundries Travel DW¢cli0n of ¢angible fixed asse Indcpcudeni exam2nrrs fee Accountancy. legal and cONsulncY costs 14.0(M) 223 146,926 13,404 4.587 3,772 1.451 16,1197 4,356 7,019 1.318 3J96 5.924 157.509 22.675 2,075 7,290 1.561 18.960 6.577 5,274 .245 4.980 5,482 1,200 ,702 17.12S 209.050 233,628 NET INCOMEI(EXPENDITURE) Net incomeliexpendiDJrel is stated afier ehargin8llcrediting).' 31.12.25 31.12.24 l¢JdepcndenL examiners fee D¢preciation- owned assets 3.396 1,318 4.980 1.245 TRUSTEES, REMUNERATION AND BENEFITS There wa'E DO tntste¢s' remuneraiioll or other bellefiLS for th¢ year ended 31 D¢cembtt 2025 nor for the yrar Dded 31 D¢cember 2024. TThsTees' expenses There were no tsusiees, expenses paid lor the year ended 31 December 2025 nor for the ycar ended 31 Decemixr 2024. STAFF COSTS The avcra8e monihly number of employees during the year was follow5.. 31.12.25 31.1224 Athyu"tliSTfdtioD No employees rereived emoluments in ex¢e&s of £60,0(K). Pa8e 14 corttitkued...
DoGus9n Envelwe ID.. FBE&E8CSEFAOc3-0oEE3EIl62D3 The NatSonal Oryanisation For FASD Yotes to the Fln#ncS81 Statements - continued For The Year F.nded 31 Dectmber 2025 10. COMPARATIVLS FOR THE STATEMENT OF FINANCIAL ACTlVtTtES Unr¢striLtcd fun&% Rcstricted funds Total fimds INCOME ND END01TrTS FROM Donations and legacies 10.305 108,751 119,056 OthcrtradÈng activiiics 128,127 1236 129.36J 138.432 109,987 248.419 EXPEYDITURE ON Raising fvnds 1,621 1.078 2,699 Ch•rliabl¢ ac¢lvltles Wellbetng Leaming General and administrative Govemance 137,279 326 350 90.835 887 137,629 91,161 887 10.462 10,462 T•t81 149.688 93.150 242.838 T INCOMEIIEXPENDrruRE) {11.256) 16,837 5,581 RECONCII,IATIOIY OF FUNDS ToLal tilnds broughi loJN'ard 27.825 23.599 51.424 TOTAL FUNDS CARIUED FORWARD 16,569 40.436 57,IX15 TANGIBLE FIXED A&SF.TS Fixtwes fitts'ngs CUST At l January 2025 and 31 December 2025 5.294 DEPRECIATION At l January 2025 CILar8e foTy¢ar 2.(] 1,318 Ai 31 DecembEr 2025 3,379 NET BOOK VALUE At 31 DecernE£r 2025 1,915 At 31 December 2024 3,233 Page IS contsnued...
Do¢u$gn Envekye ID". FBEBE8cB5l4EFAOC34)oEE3E4l$2OJ e Natlonxl Orgnlsadon For FASD Notrs to the Financial Statements- tontinued For The Year Ended 31 December 2025 STOCKS 31.12.25 31.12.24 S(rtks 27,156 26.542 13. DEBTORS: AMOUYTS FALLING DUE WTHIN of4E YEAR 31.12.25 31.12.24 Trad¢ debts)rs Prepayments and a¢crued irtome 15.154 10,632 15.154 11.474 14. CREDITORS: AMOUNTS FALLING DUE WITHtN ONE YEAR 31.12.25 31.1 ?4 Trade crediu)rs Social securiry and other laxe5 Other creditors Deferred InMe Accrued expenses 3,560 3.9 570 37,5(K 3,(0 4.614 2.532 37,500 48,489 48.246 15. MOVEMENT IN FUNDS Net MoeMen1 in fjJn& Ar 31.12.25 Ai 1.1.25 Unrestrltted funds Unrestrictrd 16.569 (7.576) 8,993 Res¢rfcled funds l_carning Just ()ne Choice 40,436 40,449 2.275 2,275 40,436 2,288 42,724 TOTAL FUNDS 57,005 (5.288) 51,717 Page 16 continu¢d...
Docuwgn Enve¥e ID. FBEBE8C8smEFAocO0EE3E41S2D3 The Natlonal Orylnlsatlon For FASD Notes to the Flnncl#l Ststerntnts- continued For The Year Ended 31 Deccmbcr 2025 15. MOVEMENT IN FUNDS- contlnued Nei movemeni ill includcd in the ab)ve are as follows.. Incoming r¢sourc¢$ ResIre£ expcDded Movcmcnt in funds Unrestrl¢ted funds Unrestrcted 113,094 (120.670) (7.576) Restrlcted funds l.eamin8 Just On¢ Choi 75.002 32.(NMI 174,9891 •9,7?5) 2,275 107.IX)2 1104.714) 2.288 TOTAL FlDs 220,096 1225.384) 15,2881 C.ompAratlve5 f(tyr movement kn fvnds Net movement in fid5 Ai 31.12.74 At 1.1.24 Lnrestrltted fud% Unrestyicied 27.825 111,256) 16,569 Reslrl¢ted fund5 Leaming Contactfftars Grant Ausrin & Hq 21,712 887 I,0 111,724 1887) {I,000) 40.436 23,599 16,837 40.436 TOTAL FUNDS 51,424 5,581 57,005 Comparatsv¢ net movement in fijnds, included in the abov¢ are as follows: Incoming resources Resourc expcndcd MoveMt in fim(ts Uhrestric¢ed funds Unrestricled 138.432 (149,688) (11.6) Restrlcled fvnds Learning Con&t1PearS Grant Auitin &llo 109,987 (91,263) (887) 11,(K)01 18.724 1887) 11.O(M)I 109.987 193,150) 16.837 TOTAL FUNDS 248.419 1242.838) 5,581 Other projects Th¢ rcbtriGLed timds lor Learning and J( One Choice are explained turthcr in thc Tnttes, Rcport. Page 17 conunued...
DocJjn Env8WJ¢ ID". FBEBEBccBsmEFAOCmoEE5E4162D3 The National Orynisation For FASD Notes to the Financial Ststemtnts - continued For The Year Ended 31 December 2025 16. REI.ATF.D PARTY DISCLOSURES Onc tnJ5tcc also work5 for thc Or¢aru Manchester ICB but is nol a mcmbcr of thc fiDance aDd govcmancc committee. The Tnlee has recused herself from all (r(Ce dIsC&s1on relaLed to the contracl wilh that E4)dy meniioned in Tntstees RerK>rt and was duly lrnnspareni with the ICB. Page 18