Company Registration No. 04615904 (England and Wales)
CHILDREN AND FAMILIES LIMrrED
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, ANNUAL REPORT AND GROUP FINANCIAL STATEMENTS
FOR THE PERIOD FROM THE I APRIL 2024 TO THE 31 MARCH 2025

Page 2
CHILDREN AND FAMILIES LIMITED 2024125
CONTENTS
Page
Company Information
Trustees, Report
Independent Auditors, Report
10-13
Group Statement of Financial Activities
14
Balance Sheets
15
Cash Flows
16
Notes to the Financial Statements
17- 31

Page 3
CHILDREN AND FAMILIES LIMITED 20Z4125
REFERENCE AND ADMINISTRATIVE DETAILS
Charity Name
Children and Families Limited
Charity Number
1115459
Company Number
04615904
Registered Office and Principal Address
Children and Families Limited
Seashells
Rose Street
Sheerness
Kent
ME12 IAW
Trustees/ Dlrectors
C White
CD Jones
DJ Buckett
L Rabbatts
V Nedderman {appointed on 9171241
Company Secretsry
J Duncan
Senior Staff Members
J Duncan
JW Payne
l Town5end-Blazier
K Townsend-Blazier
Bankers
National Westminster Bank PLC
National Westminster House
37 Old Dover Road
Canterbury
Kent
cri 3JB
Auditors
UHY Hacker Young
Chartered Accountants
Thames House
Roman Square
Sittingbourne
MEIO 4BJ

Page 4
CHILDREN AND FAMILIES LIMITED 2024125
The trustees are pleased to present their annual report together with the consolidated financial
statements of the charity and its sub5idiarie5 for the year ending the 31 March 2025 which are also
prepared to meet the requirements for a directors, report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the
Memorandum and Articles of Association, and Accounting and Reporting by charities: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financtal Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
OBJECTIVES AND AcfiviTIES
In setting our objectives and planning our activities we have given careful consideration tothe Charity
Commission's general guidance on public benefit. The trustees confirm that to the best of their ability
they have consistently complied with their duty to have due regard to this guidance in exercising their
powers and duties.
Our charitable objects are to advance the education of the public in the subject of childcare and
parenting to ensure that children can: i) be healthy; ii) stay safe; iiil enjoy and achieve; iv) make a
positive contribution,. and v) achieve economic well-being. We seek to develop the capacity and skills
of the members of the socially and economically disadvantaged community of Kent in such a way that
they are better able to identify and help meet their needs and to participate more fully in society, We
seek to promote general charitable purposes for the benefit of the community of Kent and the
surrounding area and to provide relief from financial hardship and social and/or economic
disadvantage and to advance the education of its residents of all ages and in particular to provide
opportunities for the aforementioned residents to participate fully in the life of their community in
ways which address and alleviate social and economic disadvantage. We also pursue the relief of
unemployment for the benefit of the public in such way5 as may be thought fit, including assistance
to find employment.
In pursuit of our objects we have undertaken a number of activities particularly with disadvantaged
communities in Kent for public benefit. This includes the delivery of registered early education and
childcare. where we have worked with parentsto help them.. help their children to develop and thrive.
We have also provided children's centre servicesto children and families, supporting parents of young
children to keep them healthy, safe and to help them with their early learning. We have supported
the delivery of other services to the community by hosting health visiting, midwifery and other
important community services with a family focus. We have delivered parenting programmes such as
the Solihull Approach and family SLAPPOrt to those in need, including fuel and water advice and family
financial support, helping families to manage their finances better and maximise their income to help
reduce the impact of child poverty. We have provided volunteering and training opportunitie5,
especially to parents and particularly in support of those wishing to get back into employment. Our
Family Food Bank has also provided emergency food boxes to many vulnerable families across the
county who have experienced financial hardship in times of crisis. Our Kent Community Pantry service
has supported its members with weekly food support in Ashford, Sheerness, Sittingbourne,
Folkestone, Medway and Thanet. We have also supported around one hundred and fifty charitie5 and
community organisations across Kent with surplus food through Fareshare Kent, preventing food
waste and helping them to maximise the social impact of surplus food.

Page 5
CHILDREN AND FAMILIES LIMITED 2024125
ACHIEVEMENTS AND PERFORMANCE
Our child and family support services targeting child poverty including the Family Food Bank, the
Family Finance Project, You Make the Difference and our Family Hub services helped over 39,000
family members in Kent with food, welfare & money management advice, early education, wellbeing
and other family support services. The majority of our support is targeted at those families with the
youngest children where child poverty is often most highly concentrated and where we believe we
can have the greatest impact on ensuring children are given the best opportunities in life.
Both nurseries continued to grow the number of children they help educate and develop from 393 to
413 children. We have refurbished our premises to provide additional spaces for (P2 year olds to help
support the government expansion of the working parent childcare entitlement. We also grew our
Holiday Activlty & Food programmes attendance from 193 to 248 children and young people across
the year. These club5 5UPPOrt children entitled to free school meals with 6 weeks of childcare and
nutritiOU5 food, much of which we're able to source from our Fareshare operation. During the year
Kent County Council (KCCI announced its intention to move away from a granting to a contracting
method of procurement for these services. In March 2025 we learnt that we We￿ among the few
successful organisations who tendered, to be included on the Dynamic Purchasing Scheme (DPS} that
will be used from summer 2025.
Seashells continued to deliver its open access and targeted family support services throughout the
year. We were contracted by KCC as a Family Hub but they failed to provide a contract for the entire
year. KCC also launched a consultation in July 2024 to de-commission Seashells and our friends at
Millmead as Family Hubs. We were told the only reason KCC had for doing this was to save money
against a £108m budget shortfall they were anticipating for next financial year. The consultation
documentation contained significant misinformation and failed to take account of the need within our
operating areas and our strong performance data. We led a campaign against the proposal but the
Cabinet Member for Children Young People & Education decided to end the contract nonetheless,
despite very significant opposition from the community and other council members. A lot of energy
was spentfightingthe proposal and decision but energy was also devoted towards securin8 alternative
funding in an attempt to mitigate the impact of the funding cut. We were successful in securing
funding and this has enabled us to keep our team of highly professional and deeply committed family
staff.
We have continued our work with Swale Borough Council on the Household Support Fund, to deliver
food support and provide pre-paid cards worth £100 across 5wale, to help people with theirfuel costs
during the cost of living cri515. This work delivered £112,000 of financial support dirertly to those in
need.
The Family Food Bank delivered 10.173 food boxes111,129 boxe5 in 2024) to families in crisis across
Kent and Medway. These food boxes represented 142 tonnes of food, providing 339,100 meals. This
was an 8.6% decrease on the previous year.
Our most significant food focussed service Fareshare Kent, saw an increase in the surplus food it
redistributed to 1,000 tonnes {814 tonnes in 20241. This was largely due to opening up our operation
on Saturdays to increase the amount of food we could accept and further progress being made with

Page 6
CHILDREN AND FAMILIES LIMITED 2024125
our local food sourcing efforts. The number of charities and community organisations we worked with
increased slightly to 155 organisations during the year {142 in 2024).
Kent Community Pantry continued to provide food to vulnerable communities for a very low
membership fee and we increased from 4 to 6 pantries by adding a new location in Folkestone.
Our achievements have only been possible thanks to the continuing dedication and commitment of
our staff and volunteers, who donated 29,415 hours (34,529 in 20241. We are also indebted to the
many food partners, funders, public bodies and individuals who have supported our work over the
last year. Our sincere thanks and appreciation goes to them all for helping us to help the children,
families and charities we are here to support.
FINANCIAL REVIEW
The Trustees are reporting a 2025 surplu5 of £431,729 {2024: surplus of £436.0381. The financial KPIS
that the Trustees monitor include: i) the level of debtors; ii) the level of the general free reserve.
Reserves Policy
The total re5erve5 at the period end were £3,391,223 of which £659,609 were restricted funds leaving
£2,731,614 available for the general purposes of the charity.
Of this the charity has designated fundsthat include a fixed a55ets fund of £641,811, a building reserve
of £270,930, a redundancy fund of £187,273, a family support fund of £330,000 and a food poverty
reserve of £886,263. This leaves general free reserves of £415,337.
In the Trustees, view. the charivs reserves should provide it with adequate financial stability and the
means for it to meet its charitable objectives for the foreseeable future. The Trustees have therefore
decided to maintain funds as follows:
Designated Fixed Assets Reserve Fund (2025: £641,811)-This fund will be set aside to identifythe net
book value of our fixed assets.
Designated Building Reserve Fund (2025: £270,930) This fund will be held for essential future
expenditure on the charity's property and in particular the Seashells building. The fund will be
increased by an amount of not less than £10,000 annually in any year that the group makes an
unrestricted surplus.
Designated Redundancy Reserve Fund (2025: £187,273) - This fund will be calculated annually to
ensure funds are available to meet any redundar¢Cy liabilities in the event of the organisation being
wound up.
Designated Family Support Reserve Fund {2025: £330,000)-This fund will be Set aside to help ensure
the future stability and sustainability of child and family services.
Designated Food Poverty Reserve Fund12025: £886,2631- This fund will be set aside using surplus
funds generated by Fareshare Kent, to help ensure the future sustainability and growth of Fareshare
Kent and other food related services.

Page 7
CHILDREN AND FAMILIES UMITED 2024125
General Free Reserve Fund (2025: £415.357)-This fund will be held to ensure the future stability and
sustainability of operations during any periods of unforeseen difficulty. The Trustees will aim to
maintain this fund at 3 to 6 months of annual turnover.
Risk Management
The Board of Directors meets at least four times a year and receives financial, performance, risk and
activity reports. Operations are insured and include but are not limited to: Employers Liability, Public
Liability, Professional Indemnity, Directors Indemnity, Buildings, Motorvehicle and Legal Expenses. In
addition, we contract for the provision of health and safety and employment law advice. We also
undertake a biennial external safeguarding review and continue to reaccredit with Cyber Essentials
each year.
th
The principal risks identified by the Board on the 11 February 2025 included: i) recruitment and
retention ii) the lease for one of our properties. We review and record our risks Annually in a Risk
Register, assessing their probability, impact and the means by which we can mitigate against them.
We also undertake regular risk assessments for our activitie5.
Plans for Future Periods
We will continue to seek resources to ensure an adequate support service is provided to families in
Sheerness in particular but also further afield. We will seek to expand Kent Community Pantry into
new locations organically and will seek to increase the food we're able to redistribute through
Fareshare Kent by procuring an 18T truck.
We will continue to adapt our services and how thevre targeted, to ensure that we're able to respond
effectively to changing needs.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document and Constltutlon
Children & Families Limited is a not for profit company limited by guarantee that was formed on the
12th December 2002 and was registered as a charity with the Charity Commission on the 20th July
2006. The charity is governed by its Memorandum & Articles of Association and managed by its Board
of Directors who are also the Trustees for the purposes of charity law. The Board has overall control
of the charity.
Trustee Appointment
One director/trustee retired and one was appointed during the period. Any person legally entitled and
willing to act as a Company Director and Trustee may be appointed to the Board and all applications
are duly considered and agreed by the Board in the best interests of the charity. The Company
Secretary inducts new Trustees into the charity and also informs them of suitable training
opportunities that will support them in their role as a Trustee.

Page 8
CHILDREN AND FAMILIES LIMITED 2024125
Organisational Structure
The Board of Directors has four members with equal rights under the Memorandum and Articles of
Association. Children & Families Limited is the charitable parent company of three wholly owned
subsidiary companie5. The subsidiaries are Children & Families Childcare Ltd, Children & Families
Children's Centres Ltd and Fareshare Kent CIC. As parent of the subsidiaries, Children & Families
Limited is a Corporate Director of each and appoints at least two natural persons from its Board to
serve as Director5 on each. The Company Secretary and Chief Executive Officer of Children & Families
Limited also acts in these roles for each of the subsidiaries. The Board of Directors meets quarterly
and sets the strategic direction and policy of the charity and group of companie5 under its control.
Pay Pollcy for Senior Staff
The board of Trustees aim to pay senior staff a fair salary that is competitive within the charity sector
and proportionate to the complexity of each role, The Trustees are responsible in line with our
charitable objectives based on the principle staff are paid an appropriate salary to attract and retain
people with the leadership, experience, knowledge and skills required to lead the 8roup.
Chlld Protertion
As a children's charity the protection of children is our paramount concern. We have strict and
comprehensive safeguarding and child protection policies, procedures and mechanisms in place to
protect children from harm. We employ safe recruitment practices and ensure thorough vettin8 of
staff includin8 the use of enhanced DBS disclosures. Staff are trained in child protection awareness
and are supported by Designated Safeguarding Leads who ensure the safety of children within
services. We audit these measures internally each year and biennially engage external consultants to
audit these as well for additional assurance.
STATEMENT OF TRUSTEES RESPONSIBILITIES
The charity trustees (who are a150 directors of Children and Families Limited for the purposes of
company law} are responsible for preparing the trustee's annual report and the financial statement5
in accordance with applicable law and United Kingdom Accounting Standards {United Kingdom
Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year, which give
a true and fairviewof the state of affairs of the charitable company and the group and of the incoming
resources and application of resources, includin8 the income and expenditure, of the charitable
company for that period. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently:
observe the methods and principles in the Charities SORP.
make 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.
prepare the financial statements on the going concern basis unle55 it is inappropriate to
presume that the charitable company will continue in operation.

Page 9
CHILDREN AND FAMILIES UMITED 2024125
The trustees are responsible for keeping adequate accounting records that disclose with reasonable
accuracy at any time the financial position of the charitable company and enable them to ensure that
the financial statements comply with the Companies Act 2006. They are also responsible for
safeguarding the assets of the charity and the group and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial
information included on the charitable compan¢s website. Legislation in the United Kingdom
governing their preparation and dissemination of financial statements may differ from legislation in
other jurisdictions.
Statement of Disclosure of Information to our Auditors
In so far as the trustees are aware at the time of approving ourtrustees, annual report:
there is no relevant information, being information needed by the auditor in connection with
preparing their report, of which the group's auditor is unaware, and
the trustees, having made enquiries of fellow directors and the group's auditorthattheyought
to have individually taken, have each taken all steps that helshe is obliged to take as a director
in orderto make themselves aware of any relevant audit information and to establish that the
auditor is aware of that information.
By order of the board of trustees
Auditors
UHY Hacker Young were reappointed as the charity's auditors during the year.
Small Company Exemptions
This report has been prepared in accordance with the special provisions relating to small companies
within Part 415A of the Companies Act 2006.
Approved by the Board and signed on its behalf by:
ILbia
L Rabbatts-chair
Date.. 22" July 2025

Page | 10
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CHILDREN AND
FAMILIES LIMITED
Opinion
We have audited the financial statements of Children and Families Limited (the 'parent charitable
company.) and its subsidiaries (the'group,) for the year ended 31 March 2025 which comprise the
Group Statement of Financial Activities, the Group and Charity Balance Sheets, Group and Charity
statements of Cash Flows and notes to the financial statements, including significant accounting
policies. The financial ￿porting framework that has been applied in their preparation is applicable
law and United Kingdom Accounting Standards. including FRS 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 group's and parent Charitable company's affairs as at
31 March 2025 and of the group's incoming resources and application of resources, including its
income and expenditure. 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 opinlon
We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs {UK))
and applicable law. Our responsibilities under those stsndards are further described in the Auditorfs
responsibilities for the audit of the financial statements section of our report. We are independent of
the group in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK, including the FRC'S Ethical Standard. and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going concern
basis of accounting in the preparation of the financial statement is appropriate.
Based on the vrfork we have perfomed, we have not identrfied any material uncertainties relating to
events or conditions that, individually or collectively. may cast Significant doubt on the group or
parent charitable company's ability to continue as a going concern for a period of at least ￿e1ve
months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concem are
described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial
statements and our auditor's report thereon. The trustees are responsible for the other information
contained within the financial statements. Our opinion on the financial statements does not cover
the other infonnation and. except to the extent otherwise explicitly stated in our report, we do not
express any form of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing so, consider whether the other
information is materially inccnsistent with the financial statements or our knowledge obtained in the
course of the audit, or otherwise appears to be materially misstated. If we identify such material
In￿nSisten¢1es or apparent rnaterial misstatements, we are required to determine whether there is
a material misstatement in the financial statements or a material misstatement of the other
infomiation. If. based on the work we have performed, we conclude Ihat there is a material
misstatement of this other information, we are required to report that fact.
We have nothing to r8POrt in this regard.

Page 111
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit..
the information given in the trustees, report, which includes the Director's Report 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, which is included in the trustees, report, has been prepared in
accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the group and the parent charitable company and
its environment obtained in the course of the audit, we have not identified material misstatements in
the trustees, report.
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 accounting records have not been kept by the parent charitable company, or retums
adequate for our audit have not been received from branches not visited by us., or
the parent charitable company's 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- or
the trustees were not entitled to prepare the financial statements in accordance With the small
companies, regime and take advantage of the small companies, exemption in preparing the
trustees, report and from the requirement to prepare a strategic report.
Responsibilities of trustees
As explained more fully in the statement of trustees. responsibilities set out on page 8 the trustees are
responsible for the preparation of Ihe 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
preparation of financial statements that are free from material misstatement, whether due to fraud or
error.
In preparing the financial statements, the trustees are responsible for assessing the group's and the
parent 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 un18SS the trustees either
intend to liquidate the group or parent charitable company or to cease operations. or have no realistic
alternative but to do so.
Auditorfs responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assuran￿ 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 a￿ayS detect a material misstatement when
it exists. Misstatements can arise from fraud or error and are considered material if, individually or in
the aggregate. they could reasonably be expected to Influen￿ the economic decisions of users taken
on the basis of these financial statements.
Irregularities. including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities. outlined above, to detect material misstatements in respect
of irregularities, including fraud. The extent to which our Pro￿dureS are capable of detecting
irregularities, including fraud is detailed below-

Page | 12
How the audit was considered capable of detecting irregularities, including fraud."
Our approach to identrfying and assessing the risks of material misstatement in respect of
irregularities, including fraud and non-compliance with laws and regulations, was as follows:
we identrfied the laws and regulations applicable to the group and parent charitable
company through discussions with management. and from our commercial knowledge
and experience in the sector-
we focused on specific laws and regulations which we considered may have a direct material
effect on the accounts or the operations of the group and parent charitable company, including
the Charities Act 2011 and the Companies Act 2006.,
we assessed the extent of compliance with the laws and regulations identified above through
making enquiries of management and inspecting correspondence,. and
identified laws and regulations were communicated within the audit team and the team
remained alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the charitable company's accounts 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 to mstigate risks of fraud and non-complian￿ with laws
and regulation$.
To address the risk of fraud through management bias and override of controls, we..
perfomied analytical procedures to identrfy any unusual or unexpected relationships-
tested journal entries to identify unusual transactions.,
• assessed whether judgements and assumptions made in determining the accounting estimates
sel out in the accounting policies 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 minutes of meetings of those charged with governance; and
enquiring of management as to actual and potential litigation and Glaims.
There are inherent limitations in our audit procedures described above. The more removed
that laws and regulations are from financial transactions, the less likely it is that we would
become aware of non-compliance. Auditing standards also limit the audit procedures required
to identify non-compliance with laws and regulations to enquiry of the trustees and other
management and the inspection of regulatory and legal correspondence, if any.
Material misstatements that arise due to fraud can be harder to detect than those that arise
from error as they may involve deliberate concealment or collusion.
A further description of our responsibilities for the audit of the financial statements is located
on the Financial Reporting Council's websrte at: http-1lww.frc.org.uklauditorsresponsibilities.
This description forms part of our auditor's report.

Page 113
Use of our report
This report is made solely to the parent 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 parent charitable Company's member5 those matters
we are required to state to them in an auditorfs 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
parent charitable company and Ihe parent charitable company's members as a body, for our
audit work, for this report, or for the opinions we have formed.
UHN HoeLe( Y£
Tracey Moore BFP ACA {Senior Statutory Auditor)
For and on behalf of UHY Hacker Young
Chartered Accountants and Statutory Auditors
Thames House
Roman Square
Sittingbourne
Kent. ME10 4BJ

CHILDREN AND FAMILIES LIMITED
Page 14
GROUP STATEMENT OF FINANCIAL ACTivrriES Ilncorporatlng an Income and Expenditure A¢count)
FOR THE YEAR ENDED 31 MARCH 2025
Notes
Unrestricted
Funds
Restricted
Funds
Total
2025
Total
2024
INCOME
Donations
201
76.307
76,508
91,354
Income from charitsble activities
Grants receivable
Fees receivable
Rent and service charges receivable
other income
138,988
1,976,680
80,277
60.008
480.480
41.515
619,466
2,018,195
80,277
60,289
769.215
1,617,836
88,409
171,946
281
Investrnent income
79,551
79,551
69.582
Total Income
2,335,703
598,583
2,934,286
2,808.342
EXPENDITURE
Expenditure on charitable activities
1.996,737
505.820
2,502,557
2,372.304
Total Expendlture
1.996,737
505.820
2,502,557
2,372.304
Net Income for the year
338,966
92.763
431,729
436,038
Gross transfers between funds
16&17
29,905
29,905
Net Movement in Funds
368,871
62,858
431,729
436,038
Reconciliation of funds
Total funds brought forward
2,362,743
596.751
2,959,494
2.523,456
Total funds Carried forward
2,731,614
659,609
3,391,223
2.959.494
The statement of financial activities includes all gains and losses recognised during the year.

CHILDREN AND FAMILIES LIMITED
Page 15
BALANCE SHEETS
AS AT 31 MARCH 2025
Notes
Group
Charity
31st March 31st March
2025
2024
31st March 31st March
2025
2024
Non Current Assets
Tangible Fixed Assets
Investments
10
641,811
490,708
377.016
104
194,354
104
641,811
490,708
377,120
194,458
Current Assets
Debtors
Cash at bank and in hand
12
115,269
2,918,006
203,137
2,656,088
26,175
2,913,815
62,825
2,651,286
3,033,275
2,859,225
2,939,990
2,714,111
Creditors: Amounts falling due within
one year
13
176,225
259,760
377.510
307,295
Nèt Current Assets
2,857,050
2,599,465
2.562.480
2,406,816
Total assets less current liabilities
3,498,861
3,090,173
2,939,600
2,601,274
Creditors: Amounts falling due after
one year
14
33,796
63,836
Provisions for Liabilities
15
73,842
66,843
Net Assets
3,391,223
2.959,494
2,939.600
2,601,274
Represented by.-
Funds
Unrestricted
Restricted
16
17
2,731,614
659.609
2,362,743
596,751
2,279,991
659,609
2,004,523
596,751
Total Funds
3.391.223
2,959,494
2.939,600
2.601,274
These financial statements have been prepared in accordance with the special provisions for small companies
under Part 15 of the Companies Act 2006.
The notes on pages 17 to 31 form part of these accounts.
Approv
and signed on behalf of the Board for issue on 22nd July 2025 by..
lJi.
Lauren Rabbatts
David Bu¢kett
Company Registration No. 0461 $904

CHILDREN AND FAMILIES LIMITED
Page 16
STATEMENT OF CASH FLOWS AND CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
Notes
Group
31st March 31st March
2025
2024
Charity
31st March 31st March
2025
2024
Cash used in operatlng actlvltles
23
387,122
376,010
373,200
350,434
Cash flows from investing activities
Interest income
79,551
69,582
79,551
69,582
Purchase of tangible fixed assets
<204,755)
{35,098)
{190,222)
(1,355)
Sale proceeds of tsngible fixed assets
Cash provided by (used in) investing activities
(125,204)
34,484
{110,671)
68,227
Increase (decrease) in cash
Cash at the beginning of the year 1 April 2024
Cash at the end of the year 31 March 2024
261,918
2,656.088
410,494
2.245.594
262,529
418,661
2,651,288
2,232,625
2,918,006
2.656.088
2,913,815
2,851,286
Cash and cash equivalents consist ot.
Cash at bank and in hand
2,918,006
2.656,088
2,913,815
2,651,286

CHILDREN AND FAMILIES LIMITED
Page 17
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
1 AccountSng Pollcl
a) General Inforniatlon and basls of preparatlon
The address of the registered office is Seashells, Rose Street, Sheemess, Kent ME12 1 AW.
The nature of the charity's operation and principal activities are the advancement of the education of the public
in the subject of childcare and parenting.
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) Accounting
and Reporting by Charities.. Statement of Recommended Practi￿ applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102) and the Companies Act 2006.
Children and Families Limited meets the definition of a public benefit entity under FRS 102. Assets and
liabilits'es are initially recognised at historical cost or transaction value unles5 Otherwise stated in the relevant
accounting policy.
The financial statements are prepared on a going concern basis under the historical cost convention. modified
to include certain items at fair value. Having reviewed the loss of the KCC funding which has been replaced by
other funding, as disclosed in their report, the trustees can confimi their assumption that the charity is still a
going concern and no significant unGertainty exisls in this respect.
The financial statements are presented in sterling which is the functional currency of the charity and rounded to
the nearest £1.
The significant accounting policies applied in the preparation of these financial statements are set out below.
These policies have been consistently applied to all years presented unless Otherwise stated.
bl Volunteers
The charity relies heavily on its volunteers to allow it to carry out the wide variety of work that it does, across its
diverse range of services.
The charity benefits greatly from the involvement and enthusiastic support of its volunteers. These include
General Volunteers, Cororate Volunteers and our Trustees. In accordance with FRS 102 and the Charities
SORP (FRS 102), the economic contribution of volunteers is not incuded in the financial statements.
c) Income and Debtors
Income is recognised when the charity or its subsidiaries has entitlement to the funds, any performance
conditions have been met or are fully in the control of the charity or its subsidiaries, there is a significant
certainty that receipt is probable and the amount can be measured reliably. These resources represent fees
receivable during the year, in addition to grants receivable from various organisations. Where gifts are received
of goods and services these are included as donations received at their estimated market value.
Debtors are recognised at the settlement amount less any discount agreed. Prepayments are valued at the
amount prepaid after taking into account any discounts.
d) Tangible Fixed Assets
Tangible fixed assets costing more than £500 are capitslised and included at cost including any incidental
expenses of acquisition. Items donated for ongoing use by the charity in carrying out its activities are
recognised as tangible fixed assets and the corresponding gain recognised as income from donations wtthin
the SOFA.

CHILDREN AND FAMILIES LIMITED
Page 11
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting Policies (contlnu•d
Depreciation is calculated so as to write off the cost of fixed assets over the expected useful economic lives o
the assets concerned. The rates used are as follows:.
Leasehold improvements
Office equipment
Computer equipment
Craft and gardening equipment
Motor Vehicles
Over the period of the Lease or 20 /¢ on Cost
20°/0 on Cost
33D/o on Cost
200/0 on Cost
250/0 on Cost
The Trustees have elected not to depreciate freehold land and buildings. This decision is based on tht
judgement that the residual value of these assets is estimated to be higher than their cost. The trustees revie
the residual values annually to ensure that this judgement remains appropriate.
e> Investments
Investments comprise investments in subsidiaries which are measured at cost less impairment.
n Expenditure and Credltors
Expenditure is recognised in the period in which they are incurred. Expenditure includes attributable VAI
which cannot be recovered as the charity and one of iys subsidiaries are not registered for VAT.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and serdice<
for its beneficiaries. It includes both costs that can be allocated directly to such activities and these costs of ar
indirect nature necessary to support them.
Governance costs includes those costs associated with meeting the constitutional and ststutory requirementc
of the charity and include the audit fees and costs linked to the strategic management of the charity.
All costs are allocated be￿een the expenditure categories of the Statement of Financial Activities on a basi
designed to reflect the use of the resour￿.
Creditors and provisions are recognised at their settlement value less any discounts where the charty has 8
present obligation from a past event that will probably result in the transfer of funds to a third paty and the
amount can be measured reliably.
g) Fund Accounting
Unrestricted funds are incoming resources receivable or generated from the objects of the charity without
further specified purpose and are available in general funds.
Designated funds are unrestricted funds ear marked by the Trustees for a particular purpose.
Restricted funds are to be used for specific purposes as laid down by the donor, expenditure which meets
these criteria is charged to the fund, together with a transfer which represents an estimate of support costs and
management and administration costs.
h) Operating leases
Lease payments under operating leases, where substsntially all of the risks and benefits remain with the lessor,
are charged as an expense in the period in which they are incurred.
l) Financial instruments
The charity has only basic financial instruments recognised at transaction value.

CHILDREN AND FAMILIES LIMITED
Page IC
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
1 Accounting Policies (continued)
J) Ponsions benefits
All eligible employees of the company are automatically enrolled into the NEST defi'ned contribution scheme.
Employees are then able to exercise their right to opt out completely or to elect to have the company,:
contributions paid into their own personal pension plans provided their own scheme is approved by thE
Pensions Regulator. Employees contract directty with NEST or their own provider. The company pays the
minimum contribution required by the Pensions Regulator and acts as agent for no charge in collecting and
paying over employee pension contributions. Contributions are charged to the profit and loss account as they
become payable in accordance with the rules of the relevant scheme. The charge for the year was £36.244
{2024: £36,181). The amount outstanding to pension providers at the year end was £8,004 (2024: £6,569).
kl Basis of consolidation
These financial statements consolidate the results of the charity and it's wholly owned subsidiaries Children and
Families Childcare Limited, Fareshare Kent C.l.C. and Children and Families Children's Centres Limited on a
line by line basis. A separate Statement of Financial Activities, or income & expenditure account, for the charity
itself is not presented because the charity has taken advantsge of the exemptions afforded by Section 408 01
the Companies Act 2006. The net movement in funds for the charity was £338,326 {2024: £321,209).
Exemption from the requirement to discbse transactions betrNeen the charity and its subsidiary companies has
been taken under Section 33.1A of FRS102 as the transactions occur between wholly owned members.
l) Judgements and key sources of estimation uncertainty
In the application of the charitable company's accounting policies, the trustees are required to make
judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily
apparent from other sources. The estimates and associated assumptions are based on historical experience
and olher factors that are considered to be relevant. Actual results may differ from these estimates.
The key judgements and sources of estimation in these financial statements are as follows:
Dilapidations
The financial statements recognises a provision for dilapidations in respect of leased premises. This provision
is based on an estimate of the costs that will be incurred to restore the properties to their original condition at
the end of the lease term. The estimate is reviewed annually and adjusted as necessary based on the latest
available information.
Servlce charge costs
In addition, the financial statements includes an estimate for seNice charge costs that have not yet been
invoiced by the landlord but are included in the lease agreement. This estimate is based on historical service
charge costs and any known changes to the service charges. The estimate is reviewed annually and adjusted
as necessary based on the latest available information.

CHILDREN AND FAMILIES LIMITED
Page 20
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
2 Grants Recelvable
Unrestricted
Funds
Restrlcted
Funds
Total
2025
Total
2024
BAE Systems Limited
Colyer-Ferguson Charitable Trust
Community Fund
Community Organisations Cost of Living Fund
Fareshare
Involve Kent
Kent Community Foundation
Kent County Council
Million Hours Fund
National Lottery Awards For All
Queenborough Fishery Trust
SE Trains Limited
Sheemess Town Council
Southern Gas Ne￿OrkS
Southern Housing
Swale Borough Council
3.500
10,000
138.623
3.500
10.000
138.623
3.500
10.000
116,609
60.226
209,861
138,570
138,570
1,000
1,000
9,000
3.000
9,960
9,800
166
166
4,000
48,014
500
4,000
48,014
500
24,985
9,918
302,356
10.000
264,843
10,000
265,093
250
138,986
480,480
619,466
769.215
In 2024 income from grants receivable was £789,215 of which £631,891, was attributable to restricted income
and £137,324 to unrestricted income.
3 Income and Ex￿ndIture of Trading Subsidiaries
The charity owns the whole of the issued share capitsl of Children and Families Childcare Limited.
Company number 07600925. The results of this company are summarised below..
2025
2024
Turnover
Direct costs
1.231,748
987,318
982,681
891,491
244,430
19,043
91,190
15,720
Administrative expenses
Operating Profit
225,387
75,470
Distribution paid to charity under gift aid
Retained in subsidiary
24,929
200,458
75,470
The aggregate of assets, liabilities and funds was..
2025
2024
Assets
Liabilities
342,734
114,716
142.156
114,596
228,018
27,560

CHILDREN AND FAMILIES LIMITED
Page 21
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
3 Income and Expenditure of Trading Subsidiaries (continued)
Represented by:
Ordinary shares of £1 each
Profit and loss account
228,016
27,558
Total funds
228,018
27,560
The charity owns the whole of the issued share capital of Fareshare Kent C.l.C. Company number 08659808.
The results of this company are SLJmmarised below:
2025
2024
Turnover
Direct costs
651,366
449,608
690,454
387,261
201,758
88,758
303,193
118,773
Administrative expenses
Operating Profit
113,000
184,420
Distribution paid to charity under gift aid
Retsined in subsidiary
(20g,155
132.763
(96,155)
51,657
The aggregate of assets, liabilities and funds was:
2025
2024
Assets
Liabilities
347,174
133,530
502,766
192,967
213,644
309,799
Represented by:
Ordinary shares of £1 each
Profit and loss account
100
213,544
100
309.699
Total funds
213,644
309,799
The charity owns the whole of the issued share capital of Children and Families Children's Centres Limited.
Company number 08953232. The results of this company are summarised below..
2025
2024
Turnover
Direct costs
232,143
206,946
280,778
244,132
25,197
29,329
36,646
31,679
Administrative expenses
Operating (Loss)IProfit
(4,132)
4,967
Distribution paid to charity under gift aid
Retsined in subsidiary
6,768
17,265
(10,900)
(12,298)

CHILDREN AND FAMILIES LIMITED
Page 22
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
3 Income and Expenditure of Tradlng Subsldlarlos {continu•d)
The aggregate of assets, liabilities and funds was:
2025
2024
Assets
Liabilities
59,771
49,706
74,505
53,540
10,065
20,965
Represented by:
Ordinary shares of £1 each
Profit and loss account
10,063
20,963
Total funds
10,065
20,965

CHILDREN AND FAMILIES LIMITED
Page 23
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
4 Total Expenditure
Charitable activities
Provision of children and family services
Unrestricted
Funds
Restricted
Funds
Totsl
2025
Total
2024
Grants payable
Staff costs
Training and recruitment
Delivery fleet. staff travel and subsistence
Activities, materials and consumables
Catering
Light and heat
Cleaning
Insurances
Rent and rates
Postsge, printing and stationery
Telephone and intemet charges
Repairs and renewals
Subscriptions
Depreciation
Loss on disposal of fixed assets
750
237,440
1,233
666
242,562
117
1,657
319
853
6,442
27
1,156
10,115
750
1,475,792
8,707
49.640
268.048
23,820
55,645
22,680
39,535
75,320
5,860
6,610
71,264
879
53,652
1,238.352
7,474
48,974
25,486
23,703
53,988
22,361
38,682
68,878
5,833
5,454
61,149
879
53,652
1,330,070
12.178
45.789
283.602
23,455
67,296
18,361
39,599
78,877
9,155
5,170
51,553
623
72,798
Support costs
Staff costs
Training and recruitment
Staff travel and subsistence
Advertising
Postage, printing and stationery
Equipment hire and maintenance
Bad debts
Legal and professional
Sundry expenses
Bank charges
284,464
72
405
4.968
3.797
15.659
6,428
6.195
895
8.447
284,464
72
549
4.968
3,797
17.701
6.428
6,249
908
8,677
249,016
419
104
2,804
3,908
15,768
11,852
11.592
855
6,749
144
2,042
13
230
Governance costs
Staff costs
Staff travel and subsistence
Courses and conferences
Subscriptions
Auditors, remuneration - audit of the financial
statements
19,522
593
1,171
293
619
293
619
9.630
9,630
9,425
1,996,737
505,820
2,502,557
2,372.304
In 2024 expénditure from charitsble activities was £2,372,304 of which £559,868 was attributable to restricted
expenditure and £1,812,436 to unrestricted expenditure.
The auditors, received no remuneration for non-audit and other serVI￿S {2024.' £Nil).
5 Trustee Emoluments
As in previous years no trustee has received any remuneration or benefits-in-kind. Also in this year none (2024 -
one) of the trustees have been reimbursed for any expenses (2024- £51).

CHILDREN AND FAMILIES LIMITED
Page 24
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
6 Infonnation on Employees
Total
2025
Total
2024
staff costs are made up as follows:_
Wages and salaries
Social Security costs
Pension costs
1,636,425
87,587
36,244
1,492.543
69.884
36,181
1,760,256
1,598,608
No retirement benefits were accruing for directors (2024: none).
The number of employees whose total emoluments amounted to over £60,000 in the year were as follows:
Number
Number
£70,001- £80,000
The average number of employees during the period calculated on the basis of headcount, was made up as
follows'.-
Provision of child and family services
Support and administration
63
13
80
14
76
74
The key management personnel of the parent charity and the group comprise the trustees, the Chief Executive
Officer, the Group Accountant, the Head of Development and the Family Services Manager. The total employee
benefits of the key management personnel were £250.584 (2024: 251,539).
7 Net Surplus for the Year
2025
2024
The net surplus for the year is stated after charging:_
Operating leases - buildings
Depreciation of tangible fixed assets
Auditors remuneration
57,643
53,652
9.630
51,877
72,798
9,425
8 Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and
therefore it meets the definition of a charitable company for UK income tax purposes. Accordingly, the charity is
potentially exempt from taxation in respect of income or capital gains received within categories covered by Part 10
of the Income Tax Act 2007 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such
income or gains are applied exclusively to charitable purposes. No tax charge has arisen in the year.
9 Legal status
Children and Families Limited is a company limited by guarantee. Every member undertakes to contribute such
amounts as may be required, not exceeding £10 in the event of the company being wound up. The company has
no share capital and is registered as a charity.

CHILDREN AND FAMILIES LIMITED
Page 25
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
10 Tangible Fixed Assets - Group
Freehold
Leasehold
property improvements
Motor
vehlcles
Equlpment
Total
Cost
As at 1 April 2024
Additions
Disposals
As at 31 March 2025
185,560
3,839
330,830
190,222
186,206
312,384
10,694
1,014.980
204,755
189,399
521,052
186,206
323,078
1,219,735
Deprnclation
As at 1 April 2024
Disposals
Charge for the year
As at 31 March 2025
131,004
128,814
264.454
524,272
7,142
28,945
17,565
53,652
138,146
157,759
282,019
577,924
Nat Book Value
As at 31 March 2025
189,399
382.906
28,447
41,059
641,811
As at 31 March 2024
185,560
199,826
57,392
47,930
490,708
10 Tanglble Flxed Assets - Charlty
Freehold
Leasehold
property Improv•m•nts
Motor
vehi¢les
Equipment
Total
Cost
As at 1 April 2024
Additions
Disposals
309,815
190,222
133,673
443,488
190,222
As at 31 March 2025
500,037
133,673
633,710
Depreciation
As at 1 April 2024
Disposals
Charge for the year
120,398
128.736
249,134
5,026
2,534
7,560
As at 31 March 2025
125,424
131,270
256,694
Net Book Value
As at 31 March 2025
374,613
2,403
377,016
As at 31 March 2024
189,417
4,937
194,354
Asset Under Contruction
Included in additions to leasehold improvements is a community building under construction which had cost
£36,867 (2024: £nil} at the balance sheet date . Depreciation will be applied once the building is finished in the
next finanacial year.

CHILDREN AND FAMILIES LIMITED
Page 26
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
11 Fixed Asset Investments - Charity
2025
2024
Investment in group companies
104
104
The investment in group companies represents 1000/0 shareholdings in Children and Families Childcare
Limited, Fareshare Kent C.l.C. and Children and Families Children's Centres Limited all incorporated in
England and Wales.
12 Debtors
Group
31st March
2025
Charity
31$t March 31st March
2025
2024
31st March
2024
Trade debtors
Other debtors
Prepayments
57,795
15.362
42.112
102,816
29,888
70.433
9,988
2.764
5.550
54.511
16,187
115.269
203,137
26,175
62,825
13 Credltors: Amounts falling due within one year
Group
31st March
2025
Charity
31st March 31st March
2025
2024
31st March
2024
Trade creditors
Amounts owed to group companies
Taxation and social security
Other creditors
Accruals & deferred income
17,872
111,046
5,232
342,185
49,046
236,893
5,855
6,500
9,001
26,838
34,724
96,791
21,254
38,958
88,502
6,734
13,915
176,225
259,760
377,510
307,295
Unrestricted income relating to seNlCeS that have not been provided at the balance sheet date are reported as
liabilty. As the service is delivered over time it is recognised as income in the SOFA.
14 Deferred Income
Deferred income comprises government funding and grants received in advance at the end of the financial year.
Less than one year
Group
Charity
Over one year
Charity
Group
Balance as at 1 st April 2024
Amount received in year
Amount released to income earned from charitable
actNlties
75,350
47,324
63,836
54,603
30,040)
Balance as at 31 March 2025
68,071
33,796

CHILDREN AND FAMILIES LIMITED
Page 21
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
15 Provisions for Liabilities
Service
Charyes
Dilapidations
Total
Balance as at 1st April 2024
Charged to income and expenditure
Utilised in year
8,200
68,643
8,040
(1,041
66,843
8,040
(1,041)
Balan￿ as at 31 March 2025
8,200
65,642
73,842
As part of the Group's property leasing arrangements there is an obligation to repair damages which incur during
the life of the lease, such as wear and tear. The cost has been charged to income and expenditure as the
obligation arose. The provision is expected to be utilised when the landlord calculates and demands payment for
dilapidations.
In addition, a provision has been set aside for ants-cipated future service charge liabilities. The cost is charged to
income and expenditure as the obligation arises. The provision is expected to be utilised when the landlord
calculates and demands payments of service charge amounts.
16 Unrestricted Funds
Balance
at
010424
Balance
al
310325
Income Expenditure
Transfers
Designated funds:
Fixed assets fund
Building reserve fund
Redundancy reserve fund
Family support fund
Food povety fund
General funds
641,811
10,000
1,213
330,000
113,000
1,066,119
641,811
270,930
187,273
330,000
886,263
415,337
260,930
186,060
773,263
1,142.490
2,335,703
1,996,737)
2,362,743
2,335,703
(1,996,737)
29,905
2.731,614
Balance
Balance
at
310324
Income Expenditure
Transfers
010423
Deslgnated funds:
Building reserve fund
Redundancy reserve fund
Food povety fund
Goneral funds
250,930
146,587
588,843
1,091,174
10,000
260,930
39,473
186.060
184,420
773.263
147,788) 1,142,490
2,011,540
1,812,436
2,077,534
2,011,540
(1,812.436)
86,105
2,362.743
The fixed assets fund is set aside to identify the net book value of the group's fixed assets.
The building reserve fund is money set aside to cover possible major expenditure required on the charity's
property.
The redundancy reserve fund is additional money put aside for Statutory Redundancy Pay for all applicable group
employees at the balance sheet date.

CHILDREN AND FAMILIES LIMrrED
Page 28
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
16 Unrestricted Funds (continued)
The family support fund represents funds set aside to help ensure the future stability and sustainability of child and
famity services.
The food povety fund is money set aside to help ensure the future sustainability and growth of Fareshare Kent and
other food povety related services.
17 Restrlct•d Funds
Balance
at
010424
Balance
at
310325
Income Expenditure
Transfers
Colyer Fergusson Charitable Trust
Southern Housing
Million Hours Fund (Making Waves)
Home Advisor Capital Fund
Household Support Fund
Home Adviser Revenue Fund
Southern Gas Netr￿0rk
Fuel and Water- Swale BC
Imagination Library
Fareshare Kent
Sheerness Town Council
Community Fund
Famity Foodbank
Community Building
South Eastern Trains
Swale Member Grant
7,312
6,069
4,122
2,730
10,197
10.000
{12,509}
(8,888)
(4,122)
(2,150)
(238,593)
(6,380)
5,000
7,181
2,000
(17,000)
42,353
(12.476)
(14.877)
2,580
255,593
35,973
12,476
14,877
2,431
281
19,165
500
119,718
122,125
29,905
48,014
2,250
(391)
{19,165)
(500)
(119,718)
(111,819)
2,321
546,734
557,040
(29,905)
48,014
1,500
750
596,751
617,748
{524,985)
(29.905)
659,609
Balance
at
010423
Balance
at
310324
Income Expenditure
Transfers
Colyer Fergusson Charitable Trust
Southern Housing
Million Hours Fund (Making Waves)
KCF Core Costs Grant
Awards For All
West Area Energy Packs
Helping Hands
Household Support Fund
Southem Gas NetrNork
Power Partners
Fuel and Water- Orchard Community
Fuel and Water- Swale BC
Imagination Library
Fareshare Kent
Community Fund
Famity Foodbank
10,000
9,918
9,960
4,000
9,800
(2.688)
(3,849)
(5,838)
(4,000)
(6,482)
(1,500)
(1,122)
(277,535)
(12,509)
(2,472)
(656)
(3,051)
(829)
7,312
6,069
4,122
(3.318)
290
(450)
3,940
1,572
2.730
277,535
24,985
12,476
2,312
656
357
3,111
160
17,571
149
82,787
116,609
233,488
14,877
2.431
(82,787)
(116,609)
120,728
433,974
546,734
445,922
796,802
(559,868)
(86,105)
596,751

CHILDREN AND FAMILIES LIMITED
Page 29
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
17 Restricted Funds (continued
Cotyer Fergusson Charltablo Trust
Funding to deliver the aquatots service which aims to promote water safety to children and families living across
the Isle of Sheppey.
Southern Housing
Funding received to support the Kemsley, Sittingboume Community Pantry.
Million Hours Fund (Maklng Waves)
A youth based project aimed at supporting and empowering young people in Sheemess to have better
opportunities in life by providing services and activities they would like to engage in.
Home Advlsor Capital Fund
Funding for utility saving measures such as winter warm packs and fuel and water efficiency packs to support
people across Swale.
Household Support Fund
Funding to provide support to vulnerable households through the distribution of digital pre-paid Cards to help with
utility costs and though food support. The transfers to the Home Advisor Funds is the amount of funding received
within the total to support our related energy work.
Home Adviser Revenue Fund
This grant funding enables us to deliver the Fuel and Water Home Adviser seNice to local residents in need of
utility advice, support and fuel vouchers, and assists with money management, budgeting and debt advice.
Imaglnatlon Llbrary
For families approaching eligibility for 'free for two,, we undertake face to face book corner visits and enrol them
onto the Imagination Library, through which they receive a free new children's book each month.
Far•Shar• Kent
Funds received from Fareshare UK to contibute towards the cost of employing a Regional Food Sourcing Officer
and various warehouse improvements.
Sheerness Town Council
Funding to support our Cycle to Re-cycle event. where free bike helmets will be provided to everyone who
purchases a recycled bike
Community Fund
Funding received from the National Lottery for a project working with families, with a particular focus on community
safety, early years education, health & wellbeing, community engagement and family finances.
Famlly Foodbank
The Family Food Bank gives food boxes to families in crisis identified by workers in the community. We're able to
support families across Kent and Medway through approximatety 80 distribution centres.
Communlty Bulldlng
Funding to build and develop our community building under construction. The transfer against this project in the
accounts represents the capitalisation of the building.
South Eastern Trains
Funding to support our community events and Early Childhood Development role. to help address local health
inequalities.
Swale Member Grant
Funding to support the delivery of our transport week activities (Beep Beep Week & Choo Choo Week). This
service raises awareness of road safety, train safety, highway code and basic safety skills.

CHILDREN AND FAMILIES LIMITED
Page 30
NOTES TO THE FINANCIAL STATEMENTS
FOR THEYEAR ENDED 31 MARCH 2025
18 Analysis of Group Net Assets between Funds
General Designated
Funds
Funds
Restricted
Funds
Total
Tangible fixed assets
Net current assets
Amounts falling due after one year
641,811
1,674,466
641,811
2,857,050
107,638
522,975
107.638
659.609
415,337
2,316,277
659,609
3.391,223
20 Related Party Transactions
During the year the charity contracted with J Rabbatts Electrical & Security, an entity controlled by the husband of
Lauren Rabbatts (Chair of Trustees} for the purchase of a CCTV system ft)r £1.888 (2024.. £nil). This transaction
was carried out at amis length and had been paid for by the year end.
In the previous year to 31 March 2024, the charity contracted with Swale CVS, a charitable organisation managed
by Christine WhFte (Trustee), to supply consultancy services of £1,000. This transaction was also carried out at
amis Eength and was paid after the year end. Jim Duncan {Chief Executive) is also a Trustee of Swale CVS.
There were no other related paty transactions.
21 Revenue Commitments
At the period end the group was committed to making the following payments in respect of operating leases none
of which related to the charity with expiry dates as follows".-
2025
2024
Land and Bulldings
Due..
Not later than one year
Later than one year not later than 5 years
Later than five years
42,000
122,500
37,215
118,125
164,500
155,340
22 Capital Commitments Igroup onty)
2025
2024
Delivery vehicle contracted but not provided for
45,000
Once acquired, it is envisaged that the cost of the vehicle will be reimbursed by Fareshare UK.

CHILDREN AND FAMILIES LIMITED
Page 31
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
23 Reconciliation of Net Movement in Funds to Net Cash Flow from Operating Activities
Group
31st March
2025
Charlty
31st March 31st March
2025
2024
31st March
2024
Net movement in funds
Add back depreciation charge and loss on disposal
Distributions paid to charity under gift aid
Deduct interest income
Decrease (increase) in debtors
Increase (decrease) in creditors
431,729
53,652
436,038
72,798
97,474
7,560
240,852
(79,551)
36,650
70,215
171,181
7.294
150.028
(69.582)
(33.901)
125.414
(79,551)
87,868
106,576
(69,582)
(86,533)
23,289
Net cash used in operating activitles
387,122
376,010
373,200
350N34