feet
flrst
••
Worldwide
FINANCIAL ACCOUNTS
FOR YEAR ENDED
31ST MARCH 2025
Company Registratlon Number 05474694
Charity Number 1112464
I IniTrl .ILBROOKESklENTC
R l ) AC C
U b T A N T S
Chartered Accountants & Registsred Audltors
15 Olympic Court
Boardmans Way
Whitehills Business Park
Blackpool
FY4 5GU

## **FEET FIRST WORLDWIDE** 

## **YEAR ENDED 31ST MARCH 2025** 

## **CONTENTS** 

||**Page**||
|---|---|---|
|Report of the Trustees||1|
|Independent Examiner's report||7|
|Statement of financial activities||8|
|Balance Sheet||9|
|Notes to the financial statements||10|





FEET FIRST WORLDWIDE
TRUSTEES ANNUAL REPORT
feet •
flrst
YEAR ENDED 31ST MARCH 2025
Worldwide
Report of the trustees for the year endlng 31 March 2025
The trustees, who are directors for the purposes of company law, present the annual report together with the financial
statements and independent examiner's report of the charitable company for the year ended 3151 March 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered name:
Feet First Worldwide
Worklng name:
Feet First
Charlty number:
1112464
Company number:
5474694
Prlnclpal offlce:
23 Winderniere Road, Bla¢kpool, FY4 2BX
Reglstered office:
clo Horne Brooke Shenton Chartered Accountants
15 Olympic Court, Boardmans Way> Whitehills Business Park.
Blackpool FY4 5GU
Ac¢ountantS:
Horne Brooke Shenton Chartered Accountants
15 Olympic Court, Boardmans Way, Whitehills Business Park,
Blackpool FY4 5GU
Bankers:
Lloyds Bank plc, Corporation Street, Blackpool.
Dlre¢tors and Trustses
The directors of the charitable company (the charity) are its trustees for the puryose of charity law and throughout
this report are collectively referred to as the truste¢$.
The trnstees serving during the year and since the year end were as follows:
Mr Clive Chenery
Mrs Bernadette Huyton
Mrs Daniella Carey
Dr Allan Monks
Mrs Caroline Gallagher
Truste¢
Trustee
Trustee
Trustee
Trustee
Members
Mr Stephen Mannion
Ms Mercy Nkhalamba
Project Director
Project Assistant
Management and staff
The Trustees and Members manage the Charity on a day-to-day basis.
The Charity is an equal opportunities employer and at all times gives fi]11 and fair consideration to applications for
employment mad¢ by disabled persons, having regard to their respective aptitudes and abilitics.

FEET FIRST WORLDWIDE
TRUSTEES AIYNUAL REPORT
YEAR ENDED 31Sf MARCH 2025
Publlc benefit
The trust¢cs have complied with the duty in section 17(5) of the 2011 Charitics Act to have due regard to guidance
published by the Charity Commission on public benefit.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Feet First Worldwide wa8 established in 2005 by the trustees and became a company limited by guarantee obtsining
Charitable Status in its own right immediately. The company is gov¢rned by its Memorandum and Articles of
Association which set out the objects and powers of the charitable company.
In accordance with the Memorandum and Articles of Association the Trustees have the power to in addition to any
expressly conferred to the trustees:
expend the funds of the charity in the most beneficial way to achieve the objectives and to invest in th¢
name of the Charity such amounts as they see fit and to direct the sale or transfer of such investm¢nts and spend the
proceeds in furtherance of the objects.
enter into contracts on behalf of the Charity.
Recrufitment and Appolntment of trustees and members
The trustees may recommend any person willing to act as tnistee who is over the age of 18 years and is not
disqualified from acting under the provisions of Article 31 of th¢ Memorandum and Articles of Association, to be
appointed either to fill a vacancy or as an additional trustee.
There is no maximum number of trustees.
Onc third of the trustees are required to retire and bc reappointed by rotation at the annual general meeting.
OBJECTIVES AND ACTIVITIES
The objects and principal activities of the charity are:
the improvement of orthopaedic and trauma services in hospitals of the developing world;
to conduct training and educational initiatives in the field of orthopaedic and trauma surgery in the
d¢v¢loping world.
to und¢rtake and facilitate r¢s¢arch and audit activity in the field of orthopaedic and trauma surg¢ry in
the developing world.
The main objectives and activities for the y¢ar continued again to focus on the support of orthopaedic services in
Malawi. to fund training initiatives and education in orthopaedics for local medics and surgeons. and to raise
awar¢n¢ss of the charity with the general public, through marketing and n¢tworking to increase funding through
donations.

FEET FIRST WORLDWIDE
TRUSTEES ANNUAL REPORT
YEAR ENDED 31ST MARCH 2025
ACHIEVEMENTS, PERFORMANCE AIYD PLANS FOR FtrruRE PEIUODS
Feet First Worldwide was founded in 2004 by Blackpool Consultant Orthopaedic & Trauma Surgeon Mr. Steve
Mannion, with the aim of raising money to fund orthopaedic cducation and training in th¢ less developed world,
with a forus on improved club foot treatsnent in children.
The aims of the charity in preventing and correcting clubfoot in Malawi have been:
that every child born with clubfoot should be diagnos¢d at btrth and have access to treatsnent, and
an associated course of surgical treatment will also be provided for cxisting neglectrd cases
In order to achieve this, education of local surgeons was necessary i.¢ training them to teach the methods used to
correct clubfoot and setting up dedicated clubfoot ¢lini¢s in each district hospital.
As the provision of clubfoot services increased in Malawi, more children with the condition have been recognised
at birth and treated, by local staff and by the Ponseti method, in the firat few months of life. This has resulted in
fewer late presenting "neglected" case5 which typically rely on surgery to obtain coffection. In view of this the Feet
First visiting surgical teams have been abl¢ to focus on wider aspects of paediatric musculoskeletal disability
including polylsyndactyly, the coffection of genu valgum / varum (knock / bow legs), bone and joint infection and
paediatric trauma orthopaedics. Although the team concentrate on paediatric orthopaedic conditions they will also
treat any emergcncy / urgent adult cases which present in the course of the visits.
Fcet First currently undertake up to 4 x 2-3 week project visits to Malawi per year. Over recent years the focus has
been on the district hospitals of the remote Northern Region of Malawi who do not receive any other orthopaedic
visitor teams. On a typical mission two districi hospitals will b¢ visited for I week each. On the first day of each
week a clinic is undertaken from which cases are selected to be operated upon of the Course of the next 4-5 days.
Usually 30-50 operations are undertaken in the course of a 2 week visit.
The Feet First visiting team usually ¢onsists of a consultant orthopaedic surgeon, a consultant anaesthetist, a senior
theatre scrub nurse and a senior operating department practitioner (ODP). Th¢r¢ may also be a s¢nior orthopaedic
surgical trainee and / or another clinician {nurse / paramedic / radiographer / physio). Successful projects in Malawi
fundd by Feet First Worldwide are und¢rtaken by the UK volunteers, together with medical stsff resident in
Malawi, who have been train¢d by the charity in recent years. Consultant surgical volunteers include Mr Stephen
Mannion, Mr Ashtin Doorgakant and Dr Alberto Gregori. In ternis of national Malawian staff the teams are usually
accompanied by Mr Mabvuto Chawinga, orthopa¢dic coordinator from the Malawi Ministy of Health and, for
training / mentoring purposes by a junior Malawian orthopaedic surgeon. The team works closely with local
clinicians from the District Hospital, including Orthopacdic Clinical Offic¢rs (OCOS), Anaesthetic Clinical Offic¢rs
(ACOS), nursing staff and others.
Once the Feet First Team have left the county at the end of their visit, there remains a network of s¢rvices through
which advice can bc offered I referral made in the event of any complications arising. The Feet First Team
themsclves can also be contacted by phon¢ or by on-line conf¢rencing. With 4 visits per year the following team
are able to review & feedback on the cases operated upon by the pr¢c¢ding teams.

FEET FIRST WORLDWIDE
TRUSTEES ANNUAL REPORT
YEAR ENDED 31ST MARCH 2025
Following the extended impact of the Coronavirus (Covid-19) pandemic, th¢ charity was able to return to a full
programme of projects in the year ended 3 ISI March 2023, which continued throughout the years ended 31 sl March
2024 and 2025.
As in previous years, the projects aim to continue to develop the ongoing training of the local surgeons in the
methods used in the Correction of club foot and other paediatric musculoskeletal defonnities, to enable the necessary
local ongoing treatment against these deforniities.
Success stories
Along with the treatment of children with club foot, some of the success stories from other work conducted by the
harity in recent years are:
Delivered a multidisciplinary training course in hospitals in 3 diff¢r¢nt locations, in cerebral palsy and
supplied th¢ 100 attendees with a 47 page manual. Clinical workers w¢re given training in methods of
easing the eff¢cts of cerebral palsy using various equipment and tools provid¢d. Technicians w¢r¢ given
training so that this equipment and these tools may be constructed locally.
Worked alongside local healthcare workers to evaluate and recommend treatment and int¢rv¢ntion for
nearly 40 cerebral palsy children and assisted with the diagnosis and treatment of children in all 3 centres
who had been presenting diagnostic and therapeutic challenges.
Perfornied surgery on 18 injured in a road accident.
Id¢ntified individuals who may benefit from specific targeted furthcr training in the UK.
Ov¢r 20 years perform¢d surgery on over 2000 Malawian patients

FEET FIRST WORLDWIDE
TRUSTEES ANNUAL REPORT
YEAR EIYDED 31ST MARCH 2025
Provid¢d Continuing medical education and on-the-job training for junior Malawian doctors, OCOS, ACOS,
theatre and nursing staff
Helped facilitate essential orthopaedic equipment for the Malawian Hospitals visited ( oscillating plaster
saws, fracture fixation equipment, C-arni X-ray in th¢atre)
Kentown Wlzard Foundation
The Kentown Wizard Foundation has been supporting Feet First since 2017, with grants totalling £419,200, which
enabled Feet Firat to increase the Malawi projects significantly before the Covid pandemic, allowing for more
children to be treated and also for more local m¢dics to be trained. This local training also then allowed for a reduced
level continuance of the projects by the local clinicians throughout th¢ pandemic, and a r¢turn to usual level services
with up to four visits per year sincc travel restrictions were lifted.
The grants received from Kentown Wizard Foundation also allowed for two new m¢dical vehicles to be purchased
in the year ended 3181 March 2019 in order to ac¢ess remote villages and transport patients to the hospital.
Kentown ,
izard
F()UNDA'fioN
FINANCIAL REVIEW
Results
The results for the year and the ¢harity'S financial position at the end of the year are shown in the attached financial
statements.
Unrestricted incoming resources for the year ended 31 Sl March 2025 totalled £5,848.
Unrestricted net income in ihe year amounted to £2,970, resulting in an unrestricted funds position of £11,616 at
the year ended 3 ISI March 2025.
Restricted income of £79,000 (2024: £75,200) was received in the year from Kentown Wizard Foundation, with
expenditure in the year amounting to £42,387, relating to projects in Malawi which are fimded by the grants received
from K¢ntown Wizard Foundation.
Funds carri¢d forward at the y¢ar end date stand at £116,043, of which £104,427 is restricted funds and £294 is
unrestricted fixed assets, resulting in £11,322 of unr¢stricted free funds at the year end date.
Reserves pollcy
The Charity currently operates a reserves policy) which aims to increase unrestricted r¢serves to an average level of
one year's expenditUT¢, in the region of £30,000, to enable th¢ Charity to remain operational should there be an
unexpected fall in donations received or any other unforeseen occuffence.

FEET FIRST WORLDWIDE
TRUSTEES ANNUAL REPORT
YEAR ENDED 31gf MARCH 2025
RESPONSIBILITIES OF THE TRUSTEES
The charity ttuste¢s (who are also the directors of F¢et First Worldwide for the PUryK)ses of company law) ar¢
responsible for preparing a trustees. annual report and flliancial statements in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Ac¢¢pted Accounting Practice) and applicable
law and regulations.
Company law and the law applicable to charities in England and Wales requires the charity trnstees to prepare
financial statements for each financial year. Under company law the ttuste¢s must not approv¢ the financial
statements unless they ar¢ satisfied that th¢y give a true and fair vi¢w of the state of affairs of the Lharitable company
and of its incoming resources and application of resources, including its income and expenditure, for that period.
In preparing the financial stat¢ments, the trusl¢es ate required to:
select suitable accounting policies and then apply them consist¢ntly'
observe the methods and principles in the Charities SORP.
make judgements and estimates that are reasonable and prudent,.
state whether applicable UK accounting standards have been followed, subject to any material departures
disclosed and explained in the financial statements. and
Prepare the financial statements on the going concern basis unless it is inappropriate to presum¢ that the
charity will continu¢ in business.
The tNstees ar¢ responsible for kceping adequate accounttng records that are sutyicient to show and explain th¢
charitable company's transactions and disclose with r￿SOnable accuracy at any time the financial position of the
charilable company and ¢nable them to ensure that the financial statements comply with the Companies Act 2006.
They ar¢ also responsible for safeguarding the assets of the charitabl¢ company and h¢nce for tsking r¢asonable
steps for the prev¢ntion and d¢t¢¢tion of fraud and oth¢r itregularities.
Registered office:
Si￿ed by order of the Trustees
clo Home Brooke Sh¢nton
15 Olympic Court
Boardmans Way
Whitehills Business Park
Blackpool FY4 5GU
Mt C Chenery
Trustee
Approved by the trust¢es on .

FEET FIRST WORLDWIDE
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES
YEAR ENDED 31ST MARCH 2025
I report to the chality trustees on my examination of the accounts of the company for the year end¢d 31,
March 2025, which are set out on pages 8 to 15.
Responsibllltles and basls of report
As the charity's trustees of the company (and also its directors for the pU￿o$c$ of company law) you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Act
2006 ('the 2006 Act,).
Having satisfied myself that thc accounts of the company are not required to be audited under Part 16 of the
2006 Act and a￿ eligible for ind¢pendent examination, I report in respcct of my examination of your
charity's accounts as carried out under section 145 of the Charities Act 2011 (the '201 l Act,). In carying
out my examination I hav¢ followed the Directions given by the Charity Commission undcr s¢ction 145(5)(b)
of the 2011 Act.
Independent examiner'5 report
I have completed my examination. I confirni that no matters have come to my attention in connection with
the examination giving me cause to believe:
(l ) accounting records were not kept in respect of the Company as required by section 386 of the Companies
Act 2006. or
(2) the accounts do not accord with those accounting records; or
(3) the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006
other than any requirement that the accounts give a 'true and fair, view which is not a matter considered
as part of an independent examination; or
(4) the accounts have not been prepared in accordance with th¢ methods and principl¢s of the Statement of
Recommended practice for accounting and reporting by charitics applicable to charitics preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this rcport in order to enablc a proper understanding of the accounts to be
reached.
15 Olympic Court
Boardmans Way
Whitehills Business Park
Blackpool
FY4 5GU
Deborah Walsh BA FCA
For and on behalf of
HORNE BROOKE SHEwfoN
Chartered Accountants
25th March 2026

FEET FIRST WORLDWIDE
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING THE INCOME AND EXPENDITURE ACCOUNT)
YEAR ENDED 31ST MARCH 2025
Unrestricted Re8trfi¢ted
Funds
Funds
Total Funds
2025
Total Funds
2024
Note
INCOME FROM.,
Donations and legacies
Charitable activities
Oiher trading activities
Investments
Other
5,839
5,839
79,000
6,461
75,200
79,000
TOTAL
EXPENDITURE ON:
Raising funds
Charitable activities
216
2,662
216
45,049
834
36,776
42,387
TOTAL
42
2 878 ￿87
NET INCOME I (EXPENDITURE)
2,970
36,613
39,583
44.051
TIL4NSFERS BETWEEN FUNDS
NET MOVEMENT IN FUNDS
2,970
36,613
39,583
44,051
RECONCILIATION OF FUNDS
Total funds broughi forward
8,646
67,814
76,460
32,409
Total funds ¢arrled fonvard
12
104 427
116043
The statement of financial aclivities includes all gains and losses recognised in the year.
All income and expenditure derives from continuing activities.
The notes OnPag￿ 10 10 15fonNparl ofiheJefinancial stalements

FEET FIRST WORLDWIDE
BALANCE SHEET
31ST MARCH 2025
Note
2025
2024
FIXED ASSETS
Tan￿bLe assets
21,151
28,202
CURRENT ASSETS
Debtors
Cash at bank and in hand
3.129
98,214
101.343
954
53,455
54.409
LIABILITIES
Crediiors: Amounts falling due within one year
io
6.451
6,151
NET CURRENT ASSETS
94,892
48.258
TOTAL ASSETS LESS CURRENT LIABILITIES
116,043
76,460
TOTAL NET ASSETS
THE FUNDS OF THE CHAIUTY:
Restrlcted income fund8
Unres¢rlcled fund$
104,427
11,616
67,814
8,646
TOTAL CHARITY FUNDS
13
116,043
76,460
For the financial year ¢nded 31 March 2025. the company was entitled to exemption from audit under section 477 of the
Companies Act 2006 relating to small ¢ompani¢$.
Directors, responsibilities..
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance
with sectffton 476; and
- The directors acknowledg¢ their responsibilities for complying with th¢ requirements of the A¢t witb respect to
ac¢ounting records and the preparation of a¢counts.
These financial slatem¢nts have been prepared in accordance with the special provisions relating to companies subject
to the snthll Lompanies re￿rne and in accordan¢¢ with FRSI 02 SORP.
These flllancial stalements were approved by the board of trustees on ..
behalf by..
are signed on their
Mr C Ched
Tn￿lee
Company number: 5474694

FEET FIRST WORLDWIDE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2025
I ACCOUNTIIYG POLICIES
The principal accounting policies adopted, judgements and key sources of estin￿tiOn uncertainty in the preparation
of the financial statements are as follows:
Basls of accountlng
These ￿COuntS have been prepared under the historical cost convention with iterns recognised at cost or
transaction value unless otherwise stated in the relevant note to these accounts.
The accounts have been prepar¢d in accordance with the Ststement of Recommended Practice: Accounting and
Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of treland (FRS 102) issued on 16 July 2014. and with the Financial Reporting Standard
applicable in the United Kingdom and Republic of Ireland (FRS 102). and with the Charities Act 2011. and with
the Companies Act 2006.
Company ststus
The charity is a charitable company limited by guarantee, incorporated in England and Wal¢s, and has no share capital.
In the event of being wound up, the liability in respect of the guarantee is limited to £nil per member of the charity.
The members of the company are the trustees named on page l.
Th¢ charity is a public b¢n¢fit entity.
Golng concern
The financial statements have been prepared on a going concern basis.
There are no material uncertainties about the charity's ability to continue as a going concern.
Fund #eeounllng
General funds are unrestrictsd funds which are available for use at the discretion of the ttustees in further&nce of
the general objectives of the charity and which hav¢ not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or
which have been raised by the charity for particular purposes. The cost of rp4ising and administering such funds
are charged against the specific fund.
Kentown Wlzrdrd Foundatlon restrlcted fund
Grant funding is received from Kenlown Wizard Foundation to fund up to 4 visits to Malawi per year for a UK team
of orthopaedic surgeon8, anaesthetists, and supporting Clinicians for the treatment and furtherance of educlation in
the treatment of clubfoot, and 2 visits to the UK by Malawi clinicians, together with fiinding for two motor vehicl¢s
in Malawi to facilitate the projects. including areas which would otherwise be difficult for transportation.
Expenditure incurred in relation to these projects includes flights, accommodation and tranbport costs of the UK
clinical teams to Malawi; flights, accommodation and transport Costs of Malawi clinicians training visits to the UK.
costs of surgery and clinic consumables; and clinicians expenses and allowances of Malawi clinicians.
IncomlDg resources
Incoming resources from charitsble activities are represented by way of grants r¢ceived and lecture fees
All incoming resources are included in the Stst¢ment of Financial Activities when the charity is legally entitled
to the income and the amount can be quantified with reasonable accuracy.
Income is accounted for as due for th¢ period.
Interest recelvable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the
charity. this is norn]ally upon notification of the interest paid or payable by the bank
io

FEET FIRST WORLDWtDE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2025
I ACCOUNTING POLICIES (continued)
Costs of charitable ietivltles
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.
Costs of raising funds comprise the costs of generating income through donations, grants and fundraising.
Costs of charitable activities includes all expenditure directly related to the advancement of medical education
and training in the developing world under the objects of the charity together with those costs associated with
supporting these activities, including staff. establishment and other overhead costs. These support costs are
shown separately within the notes to these a￿oUnt8.
Support costs are those functions that assist the work of the charity, including office costs, fmance and governance
costs. These Costs have been allocated across the projects undertaken on charitable activities a8 set out in note 3.
Flxed assets
Individual f￿¢d assets costing £500 or more are capitslised at cost and depreciated over their useful economic
lives.
Depreclatlon
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the
useful economic life of that asset as follows:
Fixtures and fittings
Motor vehicles
250/0 reducing balan¢¢
250/0 reducing balan¢¢
Assets which hav¢ b¢en acquired from restricted income have been ¢lassified as restricted assets.
VAT
The charity is not vat registered and all expendithre is stat¢d gross of vat.
2 INCOME FROM DONATIONS
Donatlons Ydnd legacles
Unrestrlcted
Funds
Re5trleted
Funds
Totgl Funds
2025
Total Funds
2024
Donations
5.839
5,839
5,839
5,839
6,461
6,461
3 INCOME FROM CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Total Funds
2025
Total Funds
2024
Grants received
Lecture fees
Total income from charitable activities
79,000
79,000
75,200
79,000
79,000
75,200
li

FEET FIRST WORLDWID
NOTES TO THE FINAI44CIAL STATEMENTS
YEAR ENDED 31ST MARCH 2025
4 ANAL YSJS OF EXPENDITURE ON CHARITABLE ACT[￿TIEs
Kentown
WIzY4rd
Foundation
General
Malawi
Costs
Total
Funds
2024
Totsl
Funds
2023
Conference
Costs
Costs
Provislon of charltable servlees:
Provision of facilities for the advancement of medical
education and training in the developing world
Flights
Travel and transport costs
Hot¢ls. a¢¢omodation and Subsistence
T¢lq)hone
Medical council registration fe¢8
Other direct charitable costs
Donations paid
Support costs
Administration costs
Administrative and project co-ordination services
Other expenses
Deprecialion
Governance c08ts
Independent examination fee8
Other accountancy fees
Bookkeeping and secretarial services
9,089
7,454
6,745
41
984
8,192
9,089
7,454
6,745
41
984
8,192
4.396
5,601
2.672
17
569
8,145
98
750
881
6,953
98
750
1,045
7,051
2,250
259
9,401
164
90
600
600
600
600
1,200
2,400
900
2,400
1,200
Year ended 31st Mydreh 2025
42,387
1,290
lJ72
45,049
36,776
Year ended 31si March 2024
32, 752
2.820
1,204
36, 776
Funded by:
Restricted funds
Unrestricted funds
42,387
42,387
2,662
32,752
4,024
1,290
1,372
42,387
1,290
1,372
45.049
36,776
12

FEET FIRST WORLDWIDE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2025
5 NET INCOME I (EXPENDITURE) FOR THE YEAR
This is stated after charging:
2025
2024
Depreciation
Exchange rate differences
7,051
478
9,401
287
6 TRUSTEE REMUNERATION AND EXPENSES
The charity trustees were not paid or received any other benefits from employment with the charity in the year
(2024.. £nil) neither were they reimbursed expenses during the year (2024: £nil). No charity trustee received
payment for professional or other services supplied to the charity (2024: £nil).
7 CORPORATION TAXATION
The charity is exempt from tsx on income and gains falling within section 505 of the Taxes Act 1988 or section 252
of the Taxalion of Chargeable Gains Act 1992 to the ¢xtent that these are applied to its charitable objects.
8 FIXED ASSETS
Motor
vehlcles
restricted
Motor
vehlcles-
unrestricted
Flxtures,
fittlngs and
equlpment
Tolal
Cost
At I st April 2024
Additions
Disposals
111,029
17,141
5,441
133,611
At 31st Mawh 2025
111,029
17,141
5,441
133,611
Depreclydtion
At 1st April 2024
Charge for year
Relating to disposals
83,219
6,953
16,913
57
5,277
41
105,409
7,051
At 3 1st March 2025
90,172
16.970
5,318
112,460
Net book vY41ue 31st March 2025
20,857
171
123
21,151
Net book value 31 st March 2024
27,810
228
28,202
All assets are for direct charitable purposes.
13

FEET FlllST WORLDWIDE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2025
9 DEBTORS
2025
2024
Prepayments
Acrrued income
3,129
342
612
954
10 CREDITORS: AMOUNTS FALLING DUE WITHIIY ONE YEAR
2025
2024
Other creditors
Accruals and d¢f¢rred income
2,851
2,851
11 RELATED PARTY TRANSACTIONS
No tran.8actions with related parties were undertaken such as are required to be disclosed und¢r Financial
Reporting Standard for Smaller Entities,
Balances held at the year ¢nd in respect of relat¢d parties are as follows:
2025
2024
Included wlthln other credltors
Mr, SJ Mannion
2,851
2,851
These liabilities are unsecur¢d and have no fixed rq)ayment date.
12 ANALYSIS OF CHARITABLE FUNDS
Analysls of njovements In funds
Transfers
betiveen
funds
Balance at
l Aprll 2024
Funds At
31 Mydreh 2025
Income
Expendlture
UDrestricted funds
General fund
8,646
5,848
(2,878)
11,616
Restrlcted funds
Malawi project- Kentown Wizard
Foundation
Sierra Leone project
66.358
1,456
67,814
79,000
(42,387)
102,971
1,456
104,427
79,000
(42,387
76,460
84,848
(45265)
116,043
14

FEET FIRST WORLDWIDE
NOTES TO THE FINAIYCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2025
13 ANALYSIS OF NET ASSETS BETWEEN RESTRICTED AND UNRESTRICTED FUNDS
Unrestricted
funds
Restricted
funds
Total
Tangible f￿¢d assets
Cash at bank and in hand
Other net assets / (liabilities)
294
14,644
(3,322)
20,857
83,570
21,151
98,214
(3,322)
116043
14 COMPANY LIMITED BY GUARANTEE
The company is limited by guarantee.
15