EveryFAMILY Limited (A Charitable Company Limlted by Guaranlee} Annual Report and Financial Statements For the Year Ended 31 March 2025 Company Numbar: 040610S7 Charlty Re9Sstered In England and Wales Number: 1108713
EveryFAMILY Limited Contents For the Year Ended 31 March 2025 Pa Reference and Administrative Details Trustee Directors, Report Auditor's report to the members 9-12 Statement of Financial Activities 13 Balance Sheet 14 Cash flow statement 15 Notes to the Financial Statements 16-29 Produced by Albert Goodman LLP Page1
EveryFAMILY Limited Reference and Administrative Details For the Year Ended 31 March 2025 Charity Name EveryFAMILY Limited Trustee Directors A Ayres {Joint Chair) L Chandler C Clark P Graham (Joint Chair) E Montgomery A Phillips R Twining Senior Leadership Team Director of Operations - R Twining Director of Partnership and Community Development - Matthews Director of Partnership and Community Development - Jenkins Day Care Manager- S Chinnick Finance Director- M McQuarrie Finance Manager- J Beazley-Long Registered Office Brentry Lane Brentry Bristol BS10 6RG Audltors Albert Goodman LLP Goodwood House Blackbrook Park Avenue Taunton Somerset TA12PX Bankers Lloyds 15 High Street Westbury-on-Trym Bristol BS10 3DA Solicitors Foot Ansley 2 Glass Wharf Bristol BS2 OFR Produced by Albert Goodman LLP Page 2
EveryFAMILY Limited Trustee Directors, Report For the Year Ended 31 March 2025 The Trustees (who are also the Directors for the purpose of Company Law) have pleasure in presenting their annual report and the financial statements for the year ended 31 March 2025. The provisions of the Statement of Recommended Practice "Accounting and Reporting by Charities" (SORP FRS 102- implemented 1 January 2019) have been adopted in preparing the annual report and financial statements of the charily. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing Document EveryFAMILY Limited is a registered charity, charity number 1108713, and a company limited by guarantee, company number 04061057. The charity's registered office is Brentry Lane, Brentry, Bristol, BS10 6RG. EveryFAMILY Limited was incorporated as a company limited by guarantee on 29th August 2000. It was incorporated as Brentry & Henbury Childrens Centre 'Trading as EveryFamily' Limited until 5 February 2025 when it was changed to EveryFAMILY Limited. The following people were directorsltrustees of the charity during the year and post year end.. A Ayres L Chandler C Clark P Graham E Montgomery A Phillips R Twinning A Reza R Larpent (Joint Chair) (appointed 10 February 2025) (Joint Chair) (resigned 02 August 2024) (appointed 28 May 2025 and resigned 7 August 2025) Roxanne Twining is also named as a Trustee Director on Companies House for the sole purpose of being the named person for OFSTED. It has been agreed by the Board that Roxanne has no voting rights on the board as a Trustee. Recruitment, Appointment of Trustees The Charity may by Ordinary Resolution in General Meeting appoint any person who is willing to act to be a Trustee, either to fill a vacancy or as an additional Trustee. Trustees are recruited personally by existing members for their knowledge, experience of and interest in the charity's work. The Board of Trustees is responsible for setting and overseeing the overall direction, policies and finances of the charity. Produced by Albert Goodman LLP Page 3
EveryFAMILY Limited Trustee Directors, Report For the Year Ended 31 March 2025 Structure, governance and management EveryFAMILY is governed by the Board of Trustees. EveryFAMILY feels it is very important the Trustees are made up of parents and carers, local service users and members of the local community. and those with professional experience in early years andlor family support. The Trustees are appointed at the Annual General Meeting. The Trustees are responsible for the overall decision making in the organisation, they control the budgets and agree appropriale expenditure. They are responsible to the funding providers and must ensure that the core offer and any other restrictions set out, from these providers are being achieved by the staff team. Roxane Twining holds the position of Director of Operations. and Anna Jenkins along with Kerri Matthews hold the position of Director of Partnerships and Community Development. All three form the Senior Leadership Team and share responsibility for the organisation, heading up a team of specialists lo run the organisalion. Key Management Personnel remuneration is benchmarked on comparable jobs within the Charitable Sector and in line with the industry. Risk Management The Trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to manage exposure to the major risks. The key financial risk to the charity is maintaining funding streams so this does not result in services having lo be reduced. Regular communication with our funding providers is key in this area so that any issues are identified as early as possible. The health and safely of the children and their families is a key risk to the Centre from an operational perspective, Health and safety reviews are conducted on a regular basis, and procedures must be followed by all staff. The Trustees are confident that these procedures are comprehensive and that they mitigate the risk of any issues arising in this area. Objectlves and activities EveryFAMILY remains a respected provider of Early Years childcare for 0-5-year-olds, as well as Community and Family Support within the local area, the city of Bristol and beyond. The Charity is a popular and busy place with a happy team of staff headed by a well-trained, active and successful leadership team. Our overall objective is to support Ihe communities and families we serve and thereby improve the outcomes of children. Purposes and Aims The aim and purpose of our Charity is to provide Community and Family Support Services to families, by supporting them in many aspects of their lives including health, education, parental support and training, but also by providing early education and childcare for children aged 9 months-5 years. The Charily has a strong commitment to equal opportunities for all. It is the philosophy that all children and families regardless of ability, disabilily, race, religion or culture are welcome to come to our Centre to play, learn and develop in a stimulating and safe environment. Produced by Albert Goodman LLP Page 4
EveryFAMILY Limited Trustee Directors. Report For the Year Ended 31 March 2025 Who benefits from our services and the restrictions we have in offering thesè services? EveryFAMILY remains a Charity with a focus on the North Bristol communities of Brentry and Henbury; however. in rent years we have expanded our focus to include other deprived areas in the wider North Bristol area and to focus on communities of interest such as families affected by parental imprisonment in both Bristol and South Gloucestershire and North Somerset. Our focus is still to work with families with children under 11 years in areas of socio-economic deprivation particularly where there is a need for community focused services. The nursery is open from 8am-5'.00pm Monday to Friday, all year round. EveryFAMILY excel in having excellent working relationships with various professionals. We have a strong commitment to work in partnership with agencies to ensure our families get the best service available. Ensurlng our work dellvers our alms Every group and service delivered at the Charity is continually evaluated to ensure quality and appropriateness. This constant evaluation allows us to improve and update the services and groups we offer to cater for the changing needs of the families and local community to ensure the aims and objectives are met. The Trustees have referred to the guidance on public benefit, as written by the Charity Commission when reviewing these aims and objectives and in planning our future activities. Services Offered at EveryFAMILY EveryFAMILY directly runs daycare in Brentry which offers high quality early education and childcare as well as a range of Family Support services. We also offer Community and Family Support services both at our Brentry site as well as targeted services across Bristol and South Gloucestershire and North Somerset. Early Education and Chlldcare EveryFAMILY offers an integrated and safe environment for children to be cared for while parents work, attend training or simply have time for themselves. This is offered from 6 months old to when children are ready to move on to formal education in primary schools. Family Support We deliver a wide range of services to support and tackle the most common concerns of our families. Our services include Stay and Play, Baby groups and baby massage, After School club, Outdoor explorers, evidenced based parenting courses, one to one support and workshops. In addition. we facilitate other organisalions delivering out of our Centre where they are better placed to work with families. Examples Include Health Visitor Clinic and Children's Occupational Health. PrOdud by Albert Goodman LLP Page 5
EveryFAMILY Limited Trustee Directors, Report For the Year Ended 31 March 2025 Achievements in 2024-202S This year. we proudly celebrated our 20th anniversary-a signifiGanl milestone that reflects our growth, resilience, and established presence within the community This year has marked a period of exciting growth and development for our charity. We were awarded several grants and secured new contracts that have enabled us to further our mission to empower families for life. Since our rebrand, our reach has expanded significantly, with over 4.000 individuals accessing our services. Notably. 117 people received targeted family support. Our reputation has grown beyond Bristol through strategic networking and partnerships. We were honoured to be named Charity of the Year by three different organisations at various points throughout the year. resulting in valuable fundraising income. Additionally, we were invited to speak at prestigious events, including the Bristol Life Awards. where we were finalists, and the Lord Mayor's Ball. As our building reached its 20-year milestone, we undertook essential improvements. These included a new roof, refreshed reception flooring, and garden redevelopment to address drainage issues-ensuring year- round outdoor access for children. Funding from Bristol City Council towards the roof enabled us to reopen our Under 2's room, expanding our childcare provision and supporting families returning to work. We also launched several successful fundraising initiatives, including our first sponsored abseil, which saw staff and parents bravely take part. Other events included two quiz nights, our summer birthday fayre, and a Christmas fayre. We strive to balance fundraising with accessibility. ensuring events like the summer fayre remain financially inclusive for families in our community. Our Bristol CAPO programme (supporting families affected by parental offending) concluded this year, but our work in South Gloucestershire and a new contracl in North Somerset have allowed us to continue and expand this vital support. We also secured a grant to deliver a parenting programme at HMP Bristol. We remain committed to professional development by training 176 professionals this year to raise awareness of Children Affected by Parental Offending. Additionally, 95 professionals across the Southwest have signed up to become CAPO Champions, helping us extend our impact. This area remains a core specialism for our team, addressing a significant gap in support for affected families. Finally, we are deeply grateful for the continued generosity of our local community. Donations have supported our free meal scheme, providing 1,039 hot meals to children under the age of five who would otherwise go without. Future Plans We are pleased to have been awarded two multi-year grants-one over a two-year period and another over three years. These grants will support the delivery of parenting programmes at HMP Bristol and fund a range of targeted interventions aimed at narrowing the developmental gap for children in our community. Multi-year funding not only enhances our financial sustainability but also enables us to respond more effectively to the evolving needs of families. Our CAPO (Children Affected by Parental Offending) contracts continue to grow. including expansion into a new local authority area and participation in a pilot initiative with Avon and Somerset Police. We are enthusiastic about the potential of this work and look forward to its continued development. Produced by Albert Goodman LLP Page 6
EveryFAMILY Limited Trustee Directors, Report For the Year Ended 31 March 2025 Development Areas As part of our ongoing commitment to quality improvement, we conduct an annual self-evaluation prosS. This involves collaborative reflection among staff and the creation of a structured Development Plan. Key focus areas for the coming year include.. R8¢ognition and Reach.. Strengthen our identity as a leading charity supporting families across Bristol and the SoLrthwest. Quality Assurance: Introduce a robust quality assurance framework within our daycare provision. Data and Impact: Fully embed our data analysis lools to efficiently collect and evaluate statistics. enabling us to measure and demonstrate impact. Staff Well-being and Retention: Implement a comprehensive strategy to support staff well-being and improve retention. Financial Review During the year. the charity had income tot811ing £1,210,960 (2024: £864,591) and expenditure totalling £1,205,825 (2024: £957,073), resulting in a net surplus of £5.135 (2024., net deficit £92,482) during the year. As at 31 March 2025, the charity had total funds of £1,308,794 (2024.. £1,303,659), of which £631 is restricted (2024: £3,183). Reserves Wherever possible, it is our aim to raise and maintain reserves equating to 3 months running costs (£250.000) plus the cost of making the whole staff team redundant (which is in the region of £80,000) totalling £330,000. The Trustees consider that this level will ensure that. in the event of a funding shortfall, they will be able to continue Ihe charity's current projects and activities until new plans can be implemented. The actual level of these free reserves is £367,383. It remains our aim to maintain a healthy level of reserves year after year. As a charity, it is hugely important to us to maintain our reserves so that we can support our staff with adequate redundancy packages should the situation arise. Produced by Albert Goodman LLP Page 7
EveryFAMILY Limited Trustee Directors, Report For the Year Ended 31 March 2025 Statement of Trustees. Responsibilities The trustees (who are also directors of EveryFAMILY Limited for the purposes of company law) are responsible for preparing the Trustees Directors, Report (incorporating the directors. report) and the financial statements 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 (United Kingdom Generally 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 charitable company for that period. In preparing these financial statements, the trustees are required to.. (a) selecl appropriate accounting policies and then apply them consistently., (b) observe the methods and principles in the Charities SORP; (c) make judgements and estimales that are reasonable and prudent, (d) state whether UK accounting standards have been followed. subject to any material departures disclosed and explained in the financial statements. and (e) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The trustees are also responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial staiements comply with the Companies Acts 2006. They are also responsible for safeguarding the assets of Ihe charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the Trustees are aware: There is no relevant audit information of which the charitable company's auditors are unaware., and The Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit informalion and to establish that the auditors are aware of that information. The Trustees are responsible for the maintenance and integrity of Ihe corporate and financial information included on the charitable company s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Audltors The auditors, Albert Goodman LLP, are deemed to be reappointed under section 487(2) of the Companies Act 2006. By order of the Trustees. A Ayres Joint Chair 2..4.1.gl Is... Produced by Albert Goodman LLP Page 8
EveryFAMILY Limited Independent Auditors, Report to the Trustees and Members For the Year Ended 31 March 2025 Opinion We have audited the financial statements of EveryFAMILY Limited (the 'charitable company,) for the year ended 31 March 2025, which comprise the Statement of Financial Activities. Balance Sheet. Statement of Cash Flows, and Notes to the Financial Statements. including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted 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 (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's 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. Concluslons relating to going concern In audiling the financial statements, we have concluded that the trustee's use of the going concern basis of accounting in the preparation of the financial statements Is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concem for a period of at least 12 months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report. Other Informatlon The trustees are responsible for the other information. The other information comprises the information included in the Trustees, Report, other than the financial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other informalion and. except to the extent otheiSe 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. Produced by Albert Goodman LLP Page 9
EveryFAMILY Limited Independent Auditors, Report to the Trustees and Members For the Year Ended 31 March 2025 Opinion on other matter prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit.. the information given in the Trustees, Report, which includes the Directors, Report prepared for the purposes of company law for the financial year for which the financial statements are prepared is consistent with the financial statements. and the Directors, Report included within the Trustees, Report have been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion: adequate and proper accounting records have not been kept, or returns 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 disclosures of trustees, remuneration specified by law are not made; or We have not received all the information and explanations we require for our audit. Responsibilities of trustees As explained more fully in the Statement of Trustees, Responsibilities (set out on page 8], the trustees (who are also the directors of the charitable company for the purposes of company law) 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 the trustees determine is necessary to enable the preparalion 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 charitable company'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 Irustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Auditor's 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 detecl 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. 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.uklauditorsresponsibilities. This description forms part of our auditor's report. 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.. Produced by Albert Goodman LLP Page 10
EveryFAMILY Limited Independent Auditors, Report to the Trustees and Members For the Year Ended 31 March 2025 The extent to which the audit was considered eapable of detecting irregularities including fraud Our approach to identifying and assessing the risks of malerial misstatement in respect of irregularities. including fraud and non-compliance with laws and regulations. was as follows: the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations- we identified the laws and regulations applicable to the company through discussions with management, and from our commercial knowledge and experience of the charity sector; we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, Charities Act 2011, Gambling commission registration, fundraising regulator registration and data protection legislation; we assessed the extent of compliance with Ihe laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit. We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by: making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud. and considering the internal controls in place lo mitigate 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., tested journal entries to identify unusual transactions; assessed whelher judgernents and assumplions made in determining the accounting estimates were indicative of potential bias., and investigated the rationale behind significant or unusual transactions. In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to: agreeing financial statement disclosures to underlying supporting documentation. reading the minutes of meetings of those charged with governance., enquiring of management as to actual and potential litigation, claims and breaches of relevant legislation; and reviewing correspondence with the charity commission and other relevant regulators including the company's legal advisors and insurers. 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 lo 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 concealmenl or collusion. Produced by Albert Goodman LLP Page11
EveryFAMIL Y Limited Independent Auditors' Report to the Trustees and Members For the Year Ended 31 March 2025
Other matters
In forming our opinion on the financial statements, which is not modified, we note the prior period financial statements were not audited. Consequently, International Standards on Auditing (UK & Ireland) require the auditor to state that the corresponding figures contained within these financial statements are unaudited.
Use of our report
This report is made solely to 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 state to the charitable company's members and trustees 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 charitable company and the charitable company's members as a body and the charitable company's trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Michelle Ferris BSc (Hons) FCA DChA Senior Statutory Auditor for and on behalf of Albert Goodman LLP Chartered Accountants Statutory Auditor
Goodwood House Blackbrook Park Avenue Taunton Somerset TA12PX
Date: 24 September 2025
Produced by Albert Goodman LLP
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EveryFAMILY Limited Statement of Financial Activities (including an Income and Expenditure account) For the Year Ended 31 March 2025 Unrest- ricted Funds Rest- ricted Funds Unr8St- rlcted Funds Rest- rlcted Funds Total 2025 Total 2024 Notes Income from: Donations and general grants Charitable activities Other trading activities Investment income 31,479 3 1,031,693 46,905 9,124 91,759 123,238 1,031,693 46,905 9,124 27,734 798,166 20,041 18.650 46,384 798,166 20.041 Total income 1,119,201 91,759 1,210,960 845,941 18,650 864,591 Expendituré on: Raising funds Charitable expendilure 5,036 6 1,092.578 5,036 1,200,789 6,456 925,468 6,456 950,617 108,211 25.149 Total expendlture 1,097,614 108,211 1,205,825 931,924 2S,149 957,073 Net Incomel(expenditurel before transfers 21,587 {16,452) 5,135 185,983> (6,499) (92,482> Transfers 13 (13,900) 13,900 (4,631) 4,631 Net movement In funds 7.687 (2,552) 5,135 190,614> (1,868) (92,482) Reconclllatlon of funds Fund balanc6s at 01 April 2024 1,300,476 3,183 1,303,659 1,391,090 5,051 1,396,141 Fund balances at 31 March 2025 13 1,308,163 631 1,308,794 1,300,476 3.183 1.303,659 The results for the year derive from continuing activities and there are no gains or losses other than those shown above. The statement of fi'nancial activities incorporates the income and expenditure account. Produced by Albert Goodman LLP Page 13
EveryFAMILY Limited - Company Reglstrallon Number.. 04061057 Balance Sheet As at 31 March 2025 Notes 2025 2024 Fixed assets Tangible fixed assets 940,780 967,369 Current assets Debtors Cash at bank and in hand 10 28,017 449,687 32,946 335.996 477,704 368,942 Creditors Amounls falling due within one year 12 (109,690) {32,652) Net current assets 368,014 336,290 Net assets 1,308,794 1,303,659 Funds Unrestrlcted funds General funds Designated funds 13 13 367,383 940,780 333,107 967.369 1,308,163 1,300,476 Restricted funds 13 631 3,183 Total charity funds 1,308,794 1,303,659 These accounts have been prepared and delivered in accordance with the special provisions relaling to small companies within Part 15 of the Companies Act 2006 and the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102). Approved by the Board of Trustees for issue on Zt/,,/ 802S. and signed on their behalf by: A Ayres Joint Chair PGr am Joint Chair PrOdUd by Albert Goodman LLP Page 14
EveryFAMILY Limited Cash flow statement For the Year Ended 31 March 2025 Total 2025 Total 2024 Notes Cash flows from operating activities Net movements in funds for the year Adjustments to cash flows from non-cash items Depreciation and amortisation 5.135 (92,482) 29.315 34,163 25,326 (58,319) Working capital adjustments (Increase)Idecrease in debtors Increasel{decrease) in creditors 10 12 4,929 77.038 (11,076) (13,625) Net cash flow from operations 107,293 (83,020) Cash flows from Investlng actlvltles Acquisitions of tangible assets (2,726) Net increasel(decrease) in cash and cash equivalents 113,691 (83,020) Reconcillation of net debt Cash and cash equivalents at the beginning of the reporting period 335,996 419,016 Net increasel(decrease) in cash and cash equivalents 113,691 (83,020) Cash and cash equivalents at the end of the reporting period 449,687 335,996 Produced by Albert Gcodman LLP Page15
EveryFAMILY Limited Notes to the Financial Statements For the Year Ended 31 March 2025 Accounting Policies General information and basis of accounting EveryFAMILY Limited is a company limited by guarantee incorporated in the United Kingdom under the Companies Act. The maximum liability of each member is limited to £1. The address of the registered office is given on page 2. The nature of the charity's operations and its principal activities are set out in the Trustees report on pages 3-8. The financial statements have been prepared in £ sterling on the historical cost basis and in accordance with accounting and reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)- (Charities SORP (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. Income All income is included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to Particular categories of income,. Donation income is received by way of general grants, donations and gifts and is Included In full in the Statement of Financial Activities when receivable. Other trading activities income includes income in relation to fundraising and is included in the Statement of Financial Activities when receivable. Income from charitable aclivities is included in the period in which the charity is entitled to receipt, it is probable that economic benefits will flow to the entity and the amount can be reliably measured. Where income is received in advance of provision of services, income us deferred until the criteria for income recognition is met. Where income has not been received and services have been provided, income is accrued. Income from grants (including government grants), relating specifically to the provision of goods or services as part of charitable activities are included in full in the Statement of Financial Activities when receivable and in the period in which they relate to. Grants are deferred when monies have been received in advance of the period to which they relate. Where no period is specified, grants are recognised to the extent to which the charity has the ability to carry out the activities within their control. Performance related grants are included within Charitable Activities income. Government grants Government grants are accounted for when unconditionally due and reasonable assurance can be gained that it will be received. Where funds are received in advance, for a specified period, these funds are deferred and recognised in the period to which they relate. Where funds have not been received in a specified period, these funds will be accrued in debtors and recognised in the period to which they relate. Not all grants received have conditions and performance indicators attached, where this is the case, the income is included within donations. Performance related grants are included within Charitable Activities income. Produced by Albert Goodman LLP Page 16
EveryFAMILY Llmited Notes to the Financial Statements For the Year Ended 31 March 2025 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement. and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total direct costs and shared costs. including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent. and depreciation charges are allocated on the portion of the assets value. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that activity. Expenditure includes attributable VAT which cannot be recovered. Where costs cannot be directly attributed, they have been allocated to activities on a basis consistent with the use of the resource. Direct costs including directly attributable salaries, are allocated on an actual basis to the activities. Overheads and other salaries are allocated between expense headings on the basis of time spent. Governance costs (now part of support costs) include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity. Fixed assets Depreciation is calculated to write off the cost of fixed assets over their estimated useful lives at the following rate'.- Leasehold property- 60 years straight line Leasehold improvements - 53 yearsl 3 yearsl 5 years straight line Nursery equipment - 3 yearsl 5 years straight line Fixtures and Fittings - 5 years slraight line Computers - 3 years straight line Fixed assets are valued at cost less depreciation. No assets are capitalised under £1,000. Fixed assets are reviewed annually for impairment. Debtors Accrued income comprises amounts due from funders and is recognised when the charity is entitled to the grant, receipt is probable and the amount can be measured reliably. Prepayments are valued at the amount prepaid. Cash at bank and in hand Cash at bank and in hand comprise cash on hand and call deposits, and other short-term highly liquid investments Ihat are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Produced by Albert Goodman LLP Page17
EveryFAMILY Limited Notes to the Financial Statements For the Year Ended 31 March 2025 Creditors 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 recognised at their settlement amount. Taxatlon The company is a registered charity and is therefore not liable to corporation tax to the extent that income and gains are applied to the charitable objectives of the charity. 1.10 Pension contributions The Charity operales a defined contribution pension scheme. The scheme and its assets are held by independent managers, Contributions are recognised in the Statement of Financial Activities in the period in which they become payable in accordance with the rules of the scheme. 1.11 Teachers penslon scheme The TPS is an unfunded scheme and contributions are calculated so as to spread the cost of pensions over employees, working lives with the academy trust in such a way that the pension cost is a substantially level percentage of current and future pensionable payroll. The contributions are determined by the Government Actuary on the basis of quadrennial valuations using a prospective unit credit method. TPS is an unfunded multi-employer scheme with no underlying assets to assign between employers. Consequently, the TPS is treated as a defined contribution scheme for accounting purposes and the contributions recognised in the period to which they relate. 1.12 Fund accounting General funds are unrestricted funds receivable or generated for the objects of the Charity without further specified purpose and are available as general funds. Designated funds are unrestricted funds earmarked by the Trustees for particular purposes. Reslricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets this criterion is charged to the fund, together with a fair allocation of management and support costs. 1.13 Operating leases Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Rentals payable under operating leases are charged to the Statement of Financial Activities as incurred over the term of the lease. The charity has an operating lease for Ihe premises in which they operate, as well as photocopier and telephone leases. The title of the leased premises and equipment remains with the lessor. 1.14 VAT The Charity is not VAT registered and therefore all costs are inclusive of VAT. Produced by Albert Goodman LLP Page 18
EveryFAMILY Limited Notes to the Financial Statements For the Year Ended 31 March 2025 1.16 Financial instruments The charity only holds basic financial instruments as defined in FRS 102. The financial assets and liabilities of the charity and their measurements are as follows: Financial assets trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank- is classified as a basic financial instrument and is measured at face value. Financial liabilities trade creditors. accruals and other creditors are financial instruments, and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition. Deferred income is not deemed to be a financial liability, as the cash settlement has already taken place and there is an obligation to deliver seNices rather than cash or another financial instrument. Produced by Albert Goodman LLP Page19
EveryFAMILY Limited Notes to the Financial Statements For the Year Ended 31 March 2025 Donations and general grants Unre- stricted funds Rest- ricted funds Unre- Rest- stricted ricted funds funds Total 2025 Total 2024 Donatlons and general grants Donations & gifts Grants 31,479 31,479 91,759 27.734 27,734 91,759 18,650 31,479 91,759 123,238 27,734 18.650 27,734 Incoming resources from charitable activities Unre- stricted funds Rest- ricted funds Unr8- stricted funds Rest- ricted funds Total 2025 Total 2024 Nursery income Local authority contracts Special Educational Needs funding Charitable activities- other 913,587 36,698 62,382 19,026 913,587 36,698 62,382 19.026 669,519 26,893 79,890 21,864 669,519 26,893 79,890 21,864 1,031,693 1,031.693 798,166 798.166 Other trading activities Unre. stricted funds Rest- ricted funds Unre- stricted funds Rest. ricted funds Total 2025 Total 2024 Tradinq activities: other 46,905 46,905 20,041 20,041 PrOdud by Albert Goodman LLP Page 20
EveryFAMILY Limited Notes to the Financial Statements For the Year Ended 31 March 2025 Raising Funds Unre- stricted funds Rest- ricted funds Unre- stricted funds Rest- ricted funds Total 2025 Total 2024 Fundralsing and publlclty Other fundraising costs 5,036 5,036 6,456 6,456 5,036 5,036 6.456 6,456 Charitable activities Unre- strlcted funds Rest. ricted funds Unre. stricted funds Rest. ricted funds Total 2025 Total 2024 Charitable actlvlties Staff costs Curriculum costs Nusery shared equipment Room equipment and costs Community costs Nappies Holiday club Food and catering costs Uniform costs Rebranding costs 732,905 4.673 8,090 401 1.729 112 2,544 16.043 957 41,583 774,488 4,673 8,090 401 7,470 112 2,544 16,043 957 609,295 1 5,967 5,147 585 4,334 744 4,678 21 625,262 5,732 4,334 744 4,678 21 5,741 8,706 1,975 2,701 3,712 12,418 1,975 2,701 767.454 312,164 47,324 60,887 814.778 373,051 637,601 20.264 282,179 4,885 657,865 287,064 Support costs (breakdown below) Governance costs (breakdown below) 12,960 12,960 5,688 5.688 1,092,578 108,211 1,200,789 925,468 25,149 950,617 Produced by Albert Gcodman LLP Page 21
EveryFAMILY Limited Notes to the Financial Statements For the Year Ended 31 March 2025 Charitable actlvlttes {continued) Unre- stricted funds Rest- ricted funds Unre- stricted funds Rest- ricted funds Total 2025 Total 2024 Support and governance cost Staff costs Depreciation Bank inlerest and charges Premises costs Admin costs Insurance Cleaning Rates and room hire Sundry Training IT costs Advertising Overhead recharges 114,054 29,311 735 74,018 29.399 8.744 28,215 4,591 55 3,826 16,866 2,350 114,054 29,311 735 134,905 29.399 8,744 28.215 4,591 55 3,826 16,866 2,350 108,284 34,163 822 43,954 29,192 7,750 37.557 6,256 208 3.242 13,226 1,291 (3,766) 3,766 108,284 34,163 822 43,954 30.311 7,750 37,557 6,256 208 3,242 13,226 1.291 60,887 1,119 Total support costs 312.164 60,887 373,051 282,179 4.885 287.064 Audit fees Independent Examination fees Accountancy 10,800 10,800 2,394 3,294 2,394 3,294 2,160 2,160 Tolal governance costs 12,960 12,960 5.688 5,688 325,124 60,887 386,011 287,867 4,885 292,752 Produced by Albert Goodman LLP Page 22
EveryFAMILY Llmited Notes to the Financial Statements For the Year Ended 31 March 2025 Net incoming resources before transfers 2025 2024 Is stated after charglng: Depreciation Auditorfs remuneration Accountant remuneralion - independent examination Accountant remuneration - accounts and other services 29,315 10,800 34,163 2,394 2,694 2,160 Employees and employment costs 2025 2024 Wages and salaries Employer's Nl Pension contributions 799,645 59,632 29.265 665,685 44,458 23,403 888,542 733,546 2025 2024 Average monthly number of employees during the year: Management Support Direct 10 26 24 42 38 No individual employee was paid over £60,000 (2024.. none). During the year, the trustee. R Twining. received remuneration (including employers Nl & pension) totalling £40.017 (2024: £37,017)- This was paid directly by the charity in respect of her staff member role and not in respect of services provided as a trustee. No trustees were paid travel expenses or reimbursed by the charity during the year (2024: none). The key management personnel of the charity are considered to be the senior leadership team as detailed on page 2. The total costs to the charity of remuneration (including employers Nl & pension) lo the key management was £169,057 (2024: £ 160,764). Defined benefit contribution pension scheme The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. The charge to profit or loss in respect of defined contribution schemes was £29.265 (2024: £23.403). Contributions totalling £293 (2024: £nil) were payable to the scheme al the end of the year and are included in creditors. Produced by Albert Goodman LLP Page 23
EveryFAMILY Limited Notes to the Financial Statements For the Year Ended 31 March 2025 Tangible fixed assets Leasehold Leasehold Nusery Fixtures & Property Improvement equipment Fittings Computers Total Cost As at 01 April 2024 Additions 765,768 553,737 18,624 744 100,878 1,982 32,568 1,471,575 2,726 As at 31 March 2025 765.768 553,737 19,368 102,860 32,568 1.474,301 Depreciation As at 01 April 2024 Charge for year 204,801 12,763 151,032 13,108 18.624 149 98.882 1,594 30,867 1,701 504,206 29,315 As at 31 March 2025 217,564 164,140 18,773 100,476 32,568 533,521 Net book value As at 31 March 2025 548,204 389,597 595 2.384 940,780 As at 31 March 2024 560,967 402,705 1,996 1,701 967,369 10 Debtors 2025 2024 Trade debtors Prepayments and accrued income 20,555 7,462 23,271 9,675 28,017 32,946 11 Cash at bank and in hand 2025 2024 Bank balances 449,687 335,996 Produced by Albert Gi)odman LLP Page 24
EveryFAMILY Limited Notes to the Financial Statements For the Year Ended 31 March 2025 12 Creditors: Amounts falling due within one year 2025 2024 Other taxation and social security Pension creditor Deferred income Trade creditors Other creditors Accruals 14,269 293 46,954 30,934 2,952 14,288 9,140 3,750 7,939 4,993 6.830 109,690 32,652 Deferred income 2025 2024 Deferred income at 01 April 2024 Released from previous years Resources deferred in the year 3,750 {3,750) 46,954 3,644 {3.644> 3,750 Deferred income at 31 March 2025 46,954 3,750 Deferred income relates to contract income paid in advance (2024: contract incom8 paid in advance). PrOdud by Albert Goodman LLP Page 25
EveryFAMILY Limited Notes to the Financial Statements For the Year Ended 31 March 2025 13 Statement of funds Balance 01.04.24 Balance 31.03.2S Income Expendilure Transfers Designated - fixed asset fund General unrestricled funds 967,369 333,107 1,119.201 (26,589) 12,689 940,780 367,383 (1,097,614) Total unr8Strictad funds 1,300,476 1,119,201 {1,097,614) {13.900) 1.308.163 Restricted funds Anthony Edmunds Quartet Community Foundation - ASC Groundwork Charles Hayward Nalional Lottery Another Way Women's Foundation Skipton Co-op BCC roof Warburtons Community 2,774 500 2,759 (3,497) (2.128) {436} (12,788) (19,652) {5.163> {2,247) (1,013) (60,887) (400) 223 631 409 27 2,579 10,209 19,652 5,000 2.226 1,013 50,000 400 163 21 10,887 Total restrlcted funds 3,183 91.759 {108,211) 13.900 631 Total funds 1,303,659 1,210,960 (1,205,825> 1,308,794 Produced by Albert Goodman LLP Page 26
EveryFAMILY Limited Notes to the Financial Statements For the Year Ended 31 March 2025 13 Statement of funds (continued) Statement of funds- prlor year Balance 01.04.23 Balance 31.03.24 Income Expenditure Transfers Designated funds General unrestricted funds 1.001.532 389,558 {34,163) 29,532 967,369 333,107 845,941 (931,924) Total unrestricted funds 1,391,090 845,941 (931,924) {4,631) 1.300,476 Restrlcted funds The Key Fund Anthony Edmunds Quartel Community Foundation - ASC Denman Fund Quartet Community Foundation - SEND Groundwork Free Meals J&M Britton 5.051 (7,837) (226) (6,180> <1,081) (5,424) (91) (1,117) (3,193) 2,786 3,000 5,000 1,000 5,000 500 1,000 3,150 2,774 1,180 81 424 409 117 43 Total restricted funds 5,051 18,650 {25,149) 4,631 3,183 Total funds 1,396,141 864,591 (957,073) 1,303,659 Pri)duced by Albert Goodman LLP Page 27
EveryFAMILY Limited Notes to the Financial Statements For the Year Ended 31 March 2025 Transfers relate to movement between general fund and the designated fund in line with the net book value of the tangible fixed assets held within unrestricted funds. The designated fixed assets fund represents the net book value of tangible fixed assets held within unrestricted funds. Anthon Edmunds A grant given towards the After School Club - to be spent on resources. uartet Communit Foundation - ASC A grant received towards the After School Club a weekly group for children aged 8-11. This includes salaries. resources. hot meals, overheads and a management fee. Groundwork Funding towards resources for gardening equipment in the community garden. Charles Ha ard A granl given towards The Nurturing Programme. an evidence-based parenting programme for fathers at HMP Bristol soon due for release. 5 months of the first payment has been deferred. National Lotter Grant given for family support towards salaries, Another Wa Women's Foundation A grant received to cover funding to run post-natal depression groups and resources. Ski Funding towards garden equipment, Co-o Funding towards the dad's group sessions BCC roof Capital Grant funding for roof repairs, which enables the expansion of childcare to children under 2 years old. Warburtons Communit Funding towards refreshments and resources for the dad's group. Produced by Albert Goodman LLP Page 28
EveryFAMILY Limited Noles to the Financial Statements For the Year Ended 31 March 2025 14 Analysls of not assets between funds Unre- strlcted funds Rest- ricted funds Unre- stricted funds Rest- ricted funds Total 2025 Total 2024 Tangible assets Currenl assets Current liabilities 940,780 940,780 967.369 448,205 29,499 477,704 365,759 (80,822) (28,868) (109,690> {32,652} 967,369 368,942 (32,652) 3,183 1,308,163 631 1,308,794 1,300,476 3,183 1,303,659 15 Commitments under operating leases On 31 March 2025 the charity had commitments under operating leases as follows: 2025 2024 Expiry dale: Wilhin one year Between Iwo and five years 3,855 8,236 4,975 12,091 4.975 16 Related parties There have been no related party transactions during the year, other than disclosed in Note 8 (2024.. none, other than disclosed in Note 8). 17 Members, liability Each member of the charitable company undertakes to contribute to the assets of the charitable company in the event of it being wound up while Ihey are a member, or within one year after they cease to be a member, such amount as may be required. not exceeding £5, for the debt and liabilities contracted before they ceased to be a member. Produced by Albert Goodman LLP Page 29