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← Birth Companions

2025-03-31-accounts

Company no. 06269047 Charity no. 1120934

Birth Companions

Report and Unaudited Financial Statements 31 March 2025

Birth Companions

Contents

Contents
For The Year Ended 31 March 2025
Page
Reference and Administrative Details 1
Report of the Trustees
Objectives and Activities 2
Achievements and Performance 3
Financial Review 6
Plans for the Future 8
Structure, Governance and Management 8
Statement of Responsibilities of Trustees 9
Independent Examiner's Report 11
Statement of Financial Activities 13
Balance Sheet 14
Statement of Cash Flows 15
Notes to the Financial Statements 16

Birth Companions

Reference and administrative details

For the year ended 31 March 2025 Company number 06269047 Charity number 1120934 Registered office Office 118 372 Old Street London EC1V 9LT Trustees Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:

Lucy Ball (resigned 19 March 2025)
Lydia Fowles
Vivienne Gray (resigned 30 October 2024)
Elizabeth Hogarth, O.B.E.
Julie Juliff
Jennifer Kerr-Davis
Sally Anne Matthews Chair
Klare Meyer
Tuesdae Moncrieffe
Diana Parkinson
Anne Stephens
Company secretary and Naomi Delap
director
Bankers CAF Bank Ltd Charity Bank
25 Kings Hill Avenue Fosse House
Kings Hill, West Malling 182 High Street
Kent Tonbridge
ME19 4JQ TN9 1BE
Independent Godfrey Wilson Limited
examiners Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD

1

Birth Companions

Report of the Trustees

For the year ended 31 March 2025

OBJECTIVES AND ACTIVIES Objectives and Aims

In our Memorandum of Association, our objects are listed as:

Birth Companions aims to improve the lives of mothers and babies facing severe disadvantage. We seek to achieve this by:

Birth Companions is built on three interlocking areas of work: frontline services; policy and campaigning; and engagement, with the women we support at the heart of everything we do.

Services

Through the work of our staff team and specialist volunteers, we offer practical and emotional support to women before, during and after their baby’s birth. This year we supported women in two prisons (HMP Bronzefield, HMP Foston Hall) and in the community in London and the south east. We work in a variety of ways that include:

Policy and campaigning

The unique insight we gain from delivering services in prisons and the community and working alongside women with lived experience shapes our research, policy and campaigning. We commission academic and peer-led research and direct the attention of local and national policymakers, commissioners and service providers to what really matters, what needs to change, and how. We work with journalists to uncover injustice and practice that breaches women’s human rights, and we campaign to address these inequalities.

Engagement

Women with lived experience of inequality and disadvantage during pregnancy and early motherhood play many key roles at Birth Companions, including serving as trustees and working as peer supporters to help others through similar experiences.

2

Birth Companions

Report of the Trustees

For the year ended 31 March 2025

Our Lived Experience Team (LET) is a group of fifty women who work to make positive change. LET members and the engagement staff supporting them:

ACHIEVEMENTS AND PERFORMANCE Significant activities

We continued to support women through our services in prisons and the community. Our unique woman-centred, trauma-informed approach ensures mothers receive consistent, high-quality support wherever and however we work with them.

Our support service for women in contact with the criminal justice system in the community, delivered in partnership with the charity Advance, continues to go from strength to strength. This service has allowed us to offer several women leaving HMP Bronzefield continuity of support through their return to the community. We recently co-hosted a webinar about this specialist support, and the value of voluntary sector partnerships.

In March 2025, we launched our new service for women in HMP Eastwood Park where we will run groups, 1-2-1 support and peer support.

Our Mother and Baby group in London continues to provide a safe and welcoming space for women to get support, meet friends and build on their parenting knowledge. Women are also offered remote support where needed.

In May 2024 we launched the Izzy Project, our new Hackney-based service for mothers at risk of separation from their babies because of involvement with children’s social care. This service was codesigned in 2022/23 with a team of women with personal experience of social care involvement and/or separation during the first 1001 days and over 40 professional stakeholders from across the Borough of Hackney. We recently hosted a webinar about some of the early insights coming out of this innovative new service.

Volunteers play a key role in the delivery of our birth support and mother and baby groups in London. This includes one-to-one support for women during labour and birth, practical and emotional support after their babies are born, and support with infant feeding, sleep safety and baby massage. We have developed a new Volunteers strategy and started to recruit a new cohort of Birth Companions volunteers.

“The support I have received has changed my whole experience and gave me the strength to carry on.”

3

Birth Companions

Report of the Trustees

For the year ended 31 March 2025

The support we offered

From 1[st] April 2024 to 31[st] March 2025 we supported 211 women and birthing people during the perinatal period:

We provided support to pregnant women, mothers on Mother and Baby Units, and separated mothers through peer support, one-to-one and group-based services in HMP Bronzefield and HMP Foston Hall.

Across all our services we supported:

This year we provided practical support to 108 women. This included taxis for travelling to or from hospital, phone credit, nursing bras and wellbeing packs, and supplying 30 baby boxes, containing everything a woman needs for her baby in the first two weeks after birth, through a partner charity Pram Depot.

The impact of our services

Evaluation data collected from 84 forms completed by women showed that:

“The Birth Companions angels made me feel less alone in my journey of being a first-time mum without any support…I felt so much more comfortable and relaxed with your support being a first-time mum. Honestly, you have really helped me out with certain situations, and supporting me in getting little things for baby, also for getting me into antenatal classes, classes for feeding baby, and so much more. I’m definitely going to be the best mum I can be knowing I've received the best support from you guys.”

4

Birth Companions

Report of the Trustees

For the year ended 31 March 2025

Lived Experience Engagement

Birth Companions’ 50-strong Lived Experience Team (LET) have used their expertise to shape and contribute to a range of deeply impactful projects over the past year. Amongst these includes:

Changing systems, policy and practice

In 2024/25, our efforts to change systems and improve policy and practice included:

• In 2024/25, we successfully secured a specific mitigating factor on pregnancy and the postnatal period in Sentencing Council guidelines, and submitted a detailed response to the Government’s Sentencing Review, foregrounding the specific risks and concerns relating to women’s contact with the CJS in the 1001 days from conception to their child’s second birthday, in order to ensure these women are kept out of prison wherever possible.

We are very grateful to our funders for their generosity and trust; and to our incredible staff and volunteers who enable Birth Companions to develop and flourish.

5

Birth Companions

Report of the Trustees

For the year ended 31 March 2025

Statement on Public Benefit

The Trustees confirm that they have complied with the Charity Commission’s general guidance on public benefit, and that the purpose and aims of Birth Companions are for the greater public good.

FINANCIAL REVIEW

The Statement of Financial Activities for the year ended 31 March 2025 shows total income of £829,433. This is an increase in income compared with the previous year of £226k, 37%.

Our principal sources of income are grants which total £470,587 (2024: £338,850), and service delivery contracts which total £204,900 (2024: £138,987). Combined, these comprise 81% of our total income (2024: 79%).

Expenses in year have increased by £83k (13%) compared with the previous year. This was driven by an increased focus on our policy and influencing work and a growth in Community Service support work.

The Statement of Financial Activities indicates a net surplus for 2024/25 of £102,457 (2023/24 net deficit £39,819).

We received funding this year from A B Charitable Trust, Advance Advocacy and Non-Violence Community Education, Balcombe Trust, Bromley Trust, Bronzefield Prison, Central and North West London NHS Foundation Trust, City Bridge Foundation, The Crucible Foundation, Esmee Fairbairn Foundation, The Evan Cornish Foundation, The Firebird Foundation, Impact on Urban Health, KCL, Lancaster University, London Borough of Hackney, Ministry of Justice, National Lottery, Newcastle University, NHS Noth East London ICB, Northwick Family Trust, Oxford University, Practice Plus Group Health and Rehabilitation, PramDepot, Rayne Foundation, Segelman Trust, the University of Hertfordshire, and many individual donors.

Our previous funders and new funders have recognised the importance of the work we are undertaking. We were successful in securing funding to support us throughout this period and ensure services can continue into 2025/26 providing stability to the women we support.

The future fundraising landscape remains uncertain as funders are assessing their priorities. We continue to work with current funders and new trusts and donors to ensure the finances of the charity remain robust. Our reserves target remains at a higher minimum level of 9 months (pre-Covid 6 months) as a response to this uncertainty and to ensure we have continuity of service for the women we support.

Reserves

Free reserves are part of unrestricted funds that are freely available to spend on any of the charity’s purposes.

In considering the reserves policy, the trustees have taken into account the following issues:

6

Birth Companions

Report of the Trustees

For the year ended 31 March 2025

Bearing in mind the issues above, trustees have agreed that our free reserves target should reflect sufficient funding to cover the on-going running of the charity for a period of at least 9 months if no other income source was available.

Further designated funds could also be set aside for specific projects that trustees agree to be a priority but do not have a separate restricted funding source. This would be established as a specific reserve and not form part of the general reserves.

At present, we have calculated that budgeted ongoing running of the charity for 9 months costs around £703,000. At 31 March 2025, Birth Companions unrestricted free reserves were £661,334 (2024: £575,395). Therefore 94% (2024: 106%) of the reserves target has currently been met.

Going concern statement

The trustees have reviewed the budgets for the 2025/26 financial year, including reserves and secured income and consider there to be sufficient funding secured to prepare these accounts on a going concern basis.

Key Risks and Uncertainty

The Trustees regularly review the principal risks and major uncertainties to which the charity may be exposed and systems and procedures have been established to manage those risks.

The Trustees consider a full risk assessment at least annually. The operational team review it every six months, when new services start and where there are significant changes to existing services. The register lists the key risks identified together with the potential level of harm caused and the likelihood of occurrence. Actions being taken to manage the identified risks are listed on the register.

Key areas of risks identified and mitigating actions are:

7

Birth Companions

Report of the Trustees

For the year ended 31 March 2025

Contribution of volunteers

We are incredibly grateful to all of our volunteers. The time of general volunteers has not been included in these accounts but we estimate that 450 hours (2024: 500 hours) of support has been provided by volunteers during the year and without them we would not be able to deliver many of our services, particularly the birth support, which is such a core part of our work.

PLANS FOR THE FUTURE

We will publish our new five-year strategy Birth Companions 2030 in September to support our mission to achieve better care, equity and justice for women and babies. Over the next year we will work towards our ambitious aims through the development of our services, engagement programme and the launch of our Birth Companions Institute, which will house policy, campaigning, research, communications and public affairs. Key areas of focus include scoping a national service for women in the criminal justice system and building our 1001 days in the criminal justice campaign; evaluating the Izzy project and leading the development of a national care pathway for women with children’s social care involvement; and launching the first report from our Safer Start project on women with insecure immigration status.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is registered as a charitable company limited by guarantee and does not have any share capital. The company is constituted under the Memorandum of Association dated 5 June 2007, as amended on 5 August 2012 and 10 March 2021. The company number is 06269047. The registered charity number is 1120934.

As Birth Companions is both a charity and a company limited by guarantee, all board members are directors for the purposes of company law, and trustees for the purposes of charity law.

The objects of the charity are defined by its Articles of Association, which also set out trustees’ powers and the permitted activities of the charity. The principal objects are listed above.

When appointing new board members, the trustees consider the skills or knowledge gaps and seek candidates to meet those needs. We strive to ensure that we are inclusive and represent the communities we serve, including members of our Lived Experience Team. Induction is provided for new trustees, and ongoing training is offered.

The board currently comprises 9 trustees, including people with exceptional clinical and finance skills and experience of the Criminal Justice System. There are four sub-committees which manage Finance and Risk, Fundraising, Safeguarding and Impact. Day to day responsibility for achieving strategic and financial aims is delegated to the Director.

Key management personnel

The SORP considers the key management personnel of the charity to be those persons having authority and responsibility for planning, directing and controlling the activities of the charity, directly or indirectly. The trustees consider that the board of trustees, the Director, the Head of Services and the Operations Manager are key management personnel of the charity.

THANKS

As ever, we are immensely grateful to our staff and volunteers for their commitment and dedication. We would also like to thank our funders for their ongoing support of our work.

8

Birth Companions

Report of the Trustees

For the year ended 31 March 2025

STATEMENT OF RESPONSIBILITIES OF THE TRUSTEES

The trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing the trustees' 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 charity and of the income and expenditure of the charity for that period. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the 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.

Members of the charity guarantee to contribute an amount not exceeding £10 to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Independent examiners

Godfrey Wilson Limited were re-appointed as independent examiners to the charitable company during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on 11 November 2025 and signed on their behalf by

S Matthews

Sally Anne Matthews - Chair

9

Independent examiner's report

To the trustees of

Birth Companions

I report to the trustees on my examination of the accounts of Birth Companions (the charitable company) for the year ended 2025, which are set out on pages 12 to 28.

Responsibilities and basis of report

As the trustees of the charitable company (and also its directors for the purposes 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 the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charitable company's accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since the charitable company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

Godfrey Wilson Limited also provides payroll services to the charitable company. I confirm that as a member of the ICAEW I am subject to the FRC’s Revised Ethical Standard 2016, which I have applied with respect to this engagement.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

10

Independent examiner's report

To the trustees of

Birth Companions

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Date: 11 November 2025 Robert Wilson FCA Member of the ICAEW

For and on behalf of:

Godfrey Wilson Limited

Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

11

Birth Companions

Statement of financial activities (incorporating an income and expenditure account)

For The Year Ended 31 March 2025

Restricted
Unrestricted
Note
£
£
Income from:
Donations
3
283,587
329,610
Charitable activities
5
-
204,900
Investments
6
-
11,336
Total income
283,587
545,846
Expenditure on:
Raising funds
11
-
17,719
Charitable activities
8
267,069
442,188
Total expenditure
267,069
459,907
12
16,518
85,939
Reconciliation of funds:
Total funds brought forward
16,635
575,395
Total funds carried forward
33,153
661,334
Net income / (expenditure) and net
movement in funds		 2025
Total
£
613,197
204,900
11,336
829,433
17,719
709,257
726,976
102,457
592,030
694,487		 2024
Total
£
458,924
138,987
5,864
603,775
15,501
628,093
643,594
(39,819)
631,849
592,030

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 20 to the accounts.

12

Birth Companions

Balance sheet

As at 31 March 2025

As at 31 March 2025
Note
Current assets
Debtors
16
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within 1 year
17
Net current assets
Funds
20
Restricted funds
Unrestricted funds
Designated funds
General funds
Total charity funds		 2025
£
63,526
729,950
793,476
(98,989)
694,487
33,153
-
661,334
694,487		 2024
£
45,690
579,449
625,139
(33,109)
592,030
16,635
543,000
32,395
592,030

The directors are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477(2), and that no member or members have requested an audit pursuant to section 476 of the Act.

The directors acknowledge their responsibilities for:

These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.

Approved by the trustees on 11 November 2025 and signed on their behalf by

S Matthews

Sally Anne Matthews - Chair

13

Birth Companions

Statement of cash flows

For The Year Ended 31 March 2025

Cash used in operating activities:
Net movement in funds
Adjustments for:
Investment income
(Increase) / decrease in debtors
Increase / (decrease) in creditors
Net cash provided by / (used in) operating activities
Cash flows from investing activities:
Investment income
Net cash provided by investing activities
Increase in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year		 2025
£
102,457
(11,336)
(17,836)
65,880
139,165
11,336
11,336
150,501
579,449
729,950		 2024
£
(39,819)
(5,864)
30,576
(69,802)
(84,909)
5,864
5,864
(79,045)
658,494
579,449

The charity has not provided an analysis of changes in net debt as it does not have any long term financing arrangements.

14

Birth Companions

Notes to the financial statements

For The Year Ended 31 March 2025

1. Accounting policies

a) Basis of preparation

Birth Companions is a charitable company limited by guarantee registered in England and Wales. The registered office address is Office 118, 372 Old Street, London, EC1V 9LT.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Birth Companions meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the level of unrestricted reserves at year end, and funding already secured for the year ending March 2026. There are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of provision of services is deferred until criteria for income recognition are met.

d) Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Goods donated for distribution by the charity are recognised as incoming resources when received and as outgoing resources when distributed.

15

Birth Companions

Notes to the financial statements

For The Year Ended 31 March 2025

1. Accounting policies (continued)

e) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.

f) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

g) Expenditure and irrecoverable VAT

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.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h) Support and governance costs

Support costs

Support costs include expenditure which is not directly related to project areas.

Fundraising costs

Fundraising costs are allocated based on time spent on fundraising activities.

Governance costs

Governance costs include costs relating to governance, including independent examination fees, trustee expenses, compliance fees and legal and professional fees.

Support and governance costs have been allocated in full to charitable activities.

i) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Computer equipment

5 years

Items of equipment are capitalised where the purchase price exceeds £1,000.

j) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

16

Birth Companions

Notes to the financial statements

For The Year Ended 31 March 2025

1. Accounting policies (continued) k) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

l) 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 normally recognised at their settlement amount after allowing for any trade discounts due.

m) Financial instruments

The charitable company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

n) Pension costs

The charitable company operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.

o) Accounting estimates and key judgements

In the application of the charity'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 underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Aside from going concern set out above, there have been no other key estimates or judgements required in determining the carrying value of assets and liabilities.

17

Birth Companions

Notes to the financial statements

For The Year Ended 31 March 2025

2.
Prior period comparatives: statement of financial activities
Restricted
£
Income from:
Donations
161,716
Charitable activities
-
Investments
-
Total income
161,716
Expenditure on:
Charitable activities
-
Raising funds
153,628
Total expenditure
153,628
Net income / (expenditure)
8,088
3.
Income from donations
Restricted
£
Donations
-
Grants (note 4)
283,587
Gift aid
-
Total income from donations
283,587
Prior period comparative:
Restricted
£
Donations
-
Grants (note 4)
161,716
Total income from donations
161,716		 £
297,208
138,987
5,864
442,059
15,501
474,465
489,966
(47,907)
£
136,668
187,000
5,942
329,610
£
120,074
177,134
297,208
Unrestricted
Unrestricted
Unrestricted		 2024
Total
£
458,924
138,987
5,864
603,775
15,501
628,093
643,594
(39,819)
2025
Total
£
136,668
470,587
5,942
613,197
2024
Total
£
120,074
338,850
458,924

18

Birth Companions

Notes to the financial statements

For The Year Ended 31 March 2025

3. Income from donations (continued)

*Included within donations are gifts and gifts in kind:

*Included within donations are gifts and gifts in kind:
Unrestricted funds
Pramdepot boxes donated for free
Provision of meeting rooms
Provision of co-working space		 2025
£
2,300
-
7,000
9,300		 2024
£
5,000
500
7,000
12,500

4. Analysis of grants received

A B Charitable Trust
Balcombe Trust
Bromley Trust
City Bridge Foundation
The Crucible Foundation
Esmée Fairbairn Foundation
The Evan Cornish Foundation
The Firebird Foundation
Impact on Urban Health
Ministry of Justice
National Lottery
Northwick Family Trust
Rayne Foundation
Segelman Trust		 Restricted
£
-
-
-
9,413
61,000
5,000
9,875
10,000
102,000
60,000
26,299
-
-
-
283,587		 £
40,000
7,000
30,000
-
-
-
-
30,000
-
-
-
10,000
35,000
35,000
187,000
Unrestricted		 2025
£
40,000
7,000
30,000
9,413
61,000
5,000
9,875
40,000
102,000
60,000
26,299
10,000
35,000
35,000
470,587

19

Birth Companions

Notes to the financial statements

For The Year Ended 31 March 2025

4. Analysis of grants received (continued) Prior period comparative

Adrian Swire Charitable Trust
Bromley Trust
Brown Dog
Crucible Foundation
Esmée Fairbairn Foundation
Evan Cornish Foundation
Kings Fund Impact Award
Ministry of Justice
National Lottery
Rayne Foundation
Samaritans
Segelman Trust		 Restricted
£
-
-
-
65,494
7,840
-
-
60,000
13,632
12,750
2,000
-
161,716		 2024
£
£
12,000
12,000
25,000
25,000
10,000
10,000
-
65,494
50,000
57,840
10,000
10,000
40,134
40,134
-
60,000
-
13,632
-
12,750
-
2,000
30,000
30,000
177,134
338,850
Unrestricted

5. Income from charitable activities

Advance Advocacy and Non-Violence Community Education
Bronzefield Prison
Central and North West London NHS Foundation Trust
London Borough of Hackney
Practice Plus Group Health and Rehabilitation (NHS England)
NHS North East London ICB (City & Hackney CCG)
Other contract income		 2025
£
48,408
1,099
14,855
45,833
51,637
7,695
35,373
204,900		 2024
£
31,410
13,170
12,404
-
42,883
7,695
31,425
138,987

All income from charitable activities is unrestricted in both the current and prior period.

6. Income from investments

Unrestricted funds
Bank interest receivable		 2025
£
11,336		 2024
£
5,864

20

Birth Companions

Notes to the financial statements

For The Year Ended 31 March 2025

7. Statutory funding

The charitable company receives government grants, defined as funding from the Ministry of Justice (2024: Ministry of Justice), to fund charitable activities. The total value of such grants in the period ending 31 March 2025 was £60,000 (2024: £60,000).

The charitable company also receives government contract income, defined as funding from Central and North West London NHS, London Borough of Hackney and NHS North East London ICB to fund charitable activities. The total value of such contracts in the period ending 31 March 2025 was £68,383 (2024: £20,099). There are no unfulfilled conditions or contingencies attached to these contracts.

8. Costs of charitable activities by activity type

Criminal Justice System Support
Community Support
Policy and Influence
Total expenditure
Prior period comparative:
Criminal Justice System Support
Community Support
Policy and Influence
Total expenditure		 Activities
undertaken
directly
£
170,452
201,639
215,637
587,728
Activities
undertaken
directly
£
167,570
187,014
179,083
533,667		 Support costs
(note 9)
£
42,588
40,781
38,160
121,529
Support costs
(note 9)
£
29,649
33,090
31,687
94,426		 2025 Total
£
213,040
242,420
253,797
709,257
2024 Total
£
197,219
220,104
210,770
628,093

21

Birth Companions

Notes to the financial statements

For The Year Ended 31 March 2025

9. Analysis of support costs

Staff costs
Staff volunteer training and support
Travel costs
Finance costs
Insurance
Venue hire and meeting costs
Phone, website and IT costs
Administration and marketing costs
Sundry costs
Governance costs (note 10)
Prior period comparative:
Staff costs
Staff volunteer training and support
Travel costs
Finance costs
Insurance
Venue hire and meeting costs
Phone, website and IT costs
Administration and marketing costs
Sundry costs
Governance costs (note 10)		 Criminal
Justice
System
Support
£
4,733
5,606
443
5,168
809
4,109
10,801
813
1,171
8,935
42,588
Criminal
Justice
System
Support
£
4,231
3,326
328
4,030
733
3,451
3,342
881
1,831
7,496
29,649		 Community
support
£
4,532
5,368
424
4,949
774
3,935
10,343
778
1,123
8,555
40,781
Community
support
£
4,722
3,711
366
4,499
818
3,852
3,730
983
2,043
8,366
33,090		 Policy and
influence
£
4,240
5,023
397
4,631
725
3,682
9,678
728
1,050
8,006
38,160
Policy and
influence
£
4,522
3,554
351
4,308
783
3,689
3,572
941
1,956
8,011
31,687		 2025 Total
£
13,505
15,997
1,264
14,748
2,308
11,726
30,822
2,319
3,344
25,496
121,529
2024 Total
£
13,475
10,591
1,045
12,837
2,334
10,992
10,644
2,805
5,830
23,873
94,426

22

Birth Companions

Notes to the financial statements

For The Year Ended 31 March 2025

10. Governance costs

Governance costs are included within support costs

Staff costs
Finance costs
Compliance
Payroll service costs (inc irrecoverable VAT)
Independent examiner’s fees (inc irrecoverable VAT)
Trustee expenses (note 12)
Legal and professional fees
Organisational review
11. Fundraising costs
Staff costs
Finance costs
Other costs
12. Net movement in funds
This is stated after charging:
Trustees' remuneration (note 14)
Trustees' reimbursed expenses (note 14):
Governance
Lived Experience Team
Independent examiner's remuneration (exc VAT):
Independent examination
Additional costs for prior year independent examination
Payroll services
Fundraising costs comprise:		 2025
£
12,044
2,853
285
1,252
2,040
220
868
5,934
25,496
2025
£
11,426
1,966
4,327
17,719
2025
£
2,175
220
246
1,700
-
1,043		 2024
£
10,979
3,494
263
1,579
1,920
284
-
5,354
23,873
2024
£
10,979
1,712
2,810
15,501
2024
£
1,575
284
179
1,600
1,200
1,316

In common with other charities of our size and nature we use our independent examiners to assist with the preparation of the financial statements. Our independent examiners have also provided payroll services to the charity during the year.

23

Birth Companions

Notes to the financial statements

For The Year Ended 31 March 2025

13. Staff costs and numbers

Staff costs were as follows:

Staff costs and numbers
Staff costs were as follows:
Salaries and wages
Social security costs
Pension costs
Freelance staff		 2025
£
496,265
44,202
16,810
22,372
579,649		 2024
£
456,000
38,881
15,748
16,666
527,295

No employee earned more than £60,000 during the current and prior year.

The key management personnel of the charitable company comprise the Trustees, Director, Head of Services and Head of Operations. The total employee benefits of the key management personnel were £161,420 (2024: £149,080).

The pension scheme is defined contribution. The outstanding balance at year end was £3,647 (2024: £3,478).

Average head count
Full time equivalent		 2025
No.
15
12		 2024
No.
16
11

As ever we are extremely thankful to our 34 volunteers for their commitment to the charity. We estimate that 450 hours of volunteer time was dedicated to the charity (2024: 32 volunteers, 500 hours).

14. Trustee remuneration and related party transactions

During the year no trustee earned or received remuneration for their trustee role. Two trustees received reimbursement of expenses of £220 for travel to meetings (2024: Two trustees received reimbursement of expenses of £283 for travel to meetings). Additionally, two trustees were paid £2,175 for their time when contributing to the lived experience team, and reimbursed expenses of £246 for this work. This is paid at the standard rate for the service, as paid to all members of the team. (2024: Two trustees were paid £1,575 for time and reimbursed expenses of £179).

During the current year there were unrestricted donations from relatives of key personnel and trustees totalling £6,470 (2024: £115).

Donations from five trustees in the year totalled £3,450 (2024: two trustees donated £350).

There were no other related party transactions in the current or prior year.

24

Birth Companions

Notes to the financial statements

For The Year Ended 31 March 2025

15. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

16. Debtors

Trade debtors
Prepayments and accrued income		 2025
£
50,459
13,067
63,526		 2024
£
29,792
15,898
45,690

17. Creditors : amounts due within 1 year

Trade creditors
Accruals
Owed to pension provider
Other taxation and social security
Deferred income (see note 18)		 2025
£
5,144
12,721
3,647
18,704
58,773
98,989		 2024
£
6,150
8,885
3,478
14,596
-
33,109

18. Deferred income

Balance at the start of the year
Released in year
Deferred in year
Balance at the end of the year		 2025
£
-
-
58,773
58,773		 2024
£
78,244
(78,244)
-
-

Deferred income relates to funds received in advance of delivery of services and grants with time-bound conditions.

25

Birth Companions

Notes to the financial statements

For The Year Ended 31 March 2025

19. Analysis of net assets between funds

Current assets
Current liabilities
Net assets at 31 March 2025
Current assets
Current liabilities
Net assets at 31 March 2024
20.
Movements in funds
Restricted funds
City Bridge Foundation
Crucible Foundation
Esmee Fairbairn
Evan Cornish
Firebird Foundation
Impact on Urban Health
Ministry of Justice
National Lottery
Samaritans
Total restricted funds
Unrestricted funds
Designated contingency funds
General funds
Total unrestricted funds
Total funds
Prior period comparative		 At 1 April
2024
£
-
-
4,570
-
-
-
-
10,137
1,928
16,635
543,000
32,395
575,395
592,030		 £
33,153
-
33,153
£
16,635
-
16,635
Income
£
9,413
61,000
5,000
9,875
10,000
102,000
60,000
26,299
-
283,587
-
545,846
545,846
829,433
Restricted
Restricted		 £
-
-
-
£
543,000
-
543,000
£
(6,725)
(61,000)
(9,570)
(2,385)
(5,000)
(92,324)
(60,000)
(28,235)
(1,830)
(267,069)
-
(459,907)
(459,907)
(726,976)
Expenditure
Designated
Designated		 £
760,323
(98,989)
661,334
£
65,504
(33,109)
32,395
£
-
-
-
-
-
-
-
-
-
-
(543,000)
543,000
-
-
Transfers
between
funds
General
General		 Total
£
793,476
(98,989)
694,487
Total
£
625,139
(33,109)
592,030
As at 31
March
2025
£
2,688
-
-
7,490
5,000
9,676
-
8,201
98
33,153
-
661,334
661,334
694,487

26

Birth Companions

Notes to the financial statements

For The Year Ended 31 March 2025

20. Movements in funds (continued) Purposes of restricted funds City Bridge Foundation

Funding for Suicide Prevention work

Crucible Foundation

Funding for Criminal Justice Supervision salaries, and the Community Birth Service.

Esmee Fairbairn

Funding for a strategic review and development of future plans including Theory of Change.

Evan Cornish

Funding for policy immigration project.

Firebird Foundation

Staff time contributions to 'Ending Remand For Women' campaign work, spearheaded by the Firebird Foundation.

Impact on Urban Health

Funding for policy and engagement work, and staff and volunteer wellbeing.

Ministry of Justice

Year three of four year core funding grant for salaries and overheads.

National Lottery

Matched funding for Hackney Navigator Service over four years.

Samaritans

To assist people in need through the provision of emergency hardship payments.

Purposes of unrestricted funds

General unrestricted: The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment. The target level for unrestricted funds is 9 months running costs.

Transfers between funds

The designated contingency was in place to retain 9 months reserves and closure costs, based upon projected costs in 2024/25. The Trustees no longer feel this designation is necessary.

27

Birth Companions

Notes to the financial statements

For The Year Ended 31 March 2025

20. Movements in funds (continued) Prior period comparative

Restricted funds
Crucible Foundation
Department of Health
and Social Care
Esmee Fairbairn
Ministry of Justice
National Lottery
Rayne Foundation
Samaritans
Total restricted funds
Unrestricted funds
Designated contingency funds
General funds
Total unrestricted funds
Total funds		 At 1 April
2023
£
-
5,814
-
-
-
1,484
1,249
8,547
540,000
83,302
623,302
631,849		 Income
£
65,494
-
7,840
60,000
13,632
12,750
2,000
161,716
-
442,059
442,059
603,775		 £
(65,494)
(5,814)
(3,270)
(60,000)
(3,495)
(14,234)
(1,321)
(153,628)
-
(489,966)
(489,966)
(643,594)
Expenditure		 £
-
-
-
-
-
-
-
-
3,000
(3,000)
-
-
Transfers
between
funds		 As at 31
March
2024
£
-
-
4,570
-
10,137
-
1,928
16,635
543,000
32,395
575,395
592,030

Department of Health and Social Care

Health and Wellbeing Alliance funding provided for work with Tommy's on policy and engagement.

Rayne Foundation

Community work in Hackney and Islington.

28