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← Ferries Family Groups Limited

2025-03-31-accounts

Company Registration Number - 06484131

The Charity Registration Number is :- 1124667

Ferries Family Groups Limited

Report and Accounts

31 March 2025

Ferries Family Groups Limited

Report and accounts for the year ended 31 March 2025

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of directors' responsibilities 6
Independent Accountant's Report 8
Funds Statements:-
Statement of Financial Activities 10
Statement of Financial Activities - Prior Year statement 11
Movements in funds 12
Income and Expenditure account 13
Balance sheet 14
Notes to the accounts 15

Ferries Family Groups Limited

Company Registration Number - 06484131

Trustees' Annual Report for the year ended 31 March 2025

The Trustees present their Report and Accounts for the year ended 31 March 2025, which also comprises the Directors' Report required by the Companies Act 2006.

Reference and administrative details

The charity name.

The legal name of the charity is:- Ferries Family Groups Limited.

The charity is also known by its operating name, Ferries Family Groups Ltd.

The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1124667.

The charity does not operate in any overseas jurisdictions.

Legal structure of the charity

The charity is constituted as a company limited by guarantee, registered under the Companies Acts . The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.

The governing document is dated 25 January 2008 There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.

The trustees are all individuals.

The principal operating address, telephone number, email and web addresses of the charity are:-

The Community Village, Units 2-4

330-334 New Chester Road, Birkenhead Merseyside, CH42 1LE Telephone 0151 345 6920

Email Address office@ferriesfamilygroups.org.uk Web address https://ferriesfamilygroups.org.uk

The registered office of the charity for Companies Act purposes is the same as the operating address shown above.

1

Ferries Family Groups Limited

Company Registration Number - 06484131

Trustees' Annual Report for the year ended 31 March 2025

The Trustees in office on the date the report was approved were:-

Marie Beale Penny Bishop Lois Millington Deborah Michelle Wilkinson Andrew Christopher Broadbent

All the trustees are also members of the charity.

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

Our charity’s purpose, as set out in the objectives contained in the company’s memorandum of association, is to support and enable families who are suffering stress to take steps towards a more positive future. We do this through our Peer Support Groups, for example groups for struggling mums, reading group, calm and create for mental wellbeing, parenting courses, Billy found mates groups, Young mum’s, Survivor’s group, Making Music club, cooking on a budget, SEND group for mums, ADHD workshops and 1 to 1 sessions, WhatsApp groups, drop in sessions, 1 to 1 sessions for support or parenting advice, help with EHCP forms, attending meetings with parents, crisis support, food and toy hampers and social activities for families.

The main activities undertaken in relation to those purposes during the year.

Our main objectives for the year continued to be the support of families who are suffering stress, for a range of reasons including poverty, physical and mental illness, debt, bereavement, domestic violence, loneliness, child’s behaviour, parenting children and adults with additional needs, to name just a few. This year, we have continued to support our members through the cost-of-living crisis and changes in benefits. Our Family Hub continues to thrive as a safe place for families to come together and be listened to, to make friends and receive support from each other. Ferries Family Groups work has always been to connect people through difficult times and to come up with solutions together, helping each of us to grow, learn and move forward despite all the challenges life throws at us. The demands we face in Wirral continue to be relentless but, we have continued to rise to the challenge with people supporting others even when going through difficulties themselves. We continue to be part of the Wirral Family Toolbox Alliance and partner with CARITAS, Foundations Years Trust, Koala, Shaftsbury Youth Club and Web. Families are introduced to the charity through a number of routes, including schools, health visitors, Wirral Children’s Services, Involve North West, Social Services, Family Intervention Team along with other agencies, friends and family introduce themselves to the Charity.

The main activities undertaken during the year to further the charity's purpose for the public benefit.

Our main activities and who we try to support are as described. All our charitable activities focus on supporting and enabling families who are suffering stress to empower and make steps towards a more positive future. We continue to receive introductions as mentioned above which show how other professionals rely on the services we offer.

The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.

2

Ferries Family Groups Limited

Company Registration Number - 06484131

Trustees' Annual Report for the year ended 31 March 2025

The contribution of volunteers during the year.

Our volunteers go above and beyond with their time which is invaluable. Our volunteers, supported by staff, gave help and support, both emotionally and practically, to their group members. Our volunteers spend many hours checking in with their members, spending time supporting them individually and as a group through phone calls, text messages, WhatsApp messages and calls. Volunteers also continue to support and encourage those members struggling to come to the group due to their ill mental health. Training for volunteers continued monthly, ensuring all our volunteers are up to date with good practice.

The strategies we used to meet these objectives included:

The main achievements and performance of the charity during the year.

We continue to be part of the Family Toolbox Our Matrix kitemark was renewed We became s Satellite Family Hub and celebrated with a launch event Peer support groups in the Hub as well as other locations We welcomed 1,866 adults and 458 children into our Hub This year we supported 226 families Creche has supported 48 children We supported 2 children through ELSA 20 Children/youth enjoyed the Making Music Group We were part of a Family Fun Day at the Community Village Peer Support group for parents with children with SEND Peer Support group for parents with Children with ill mental health Key contribution in setting up COSMOS Wirral (Community of Send Mothers Obtaining Solutions) We have supported parents in meetings at schools

We support the Lighthouse Project providing creche spaces

We support curates from Chester Diocese CEO attended 5 Years on Event in Parliament CEO attended Centre for Social Justice Event We met up in the park in the Summer to catch up with members We held a Bingo night We distributed 150 tickets for families to visit Chester Zoo

We distributed school uniforms to 86 children We distributed 166 sets of bedding (duvets, duvets covers, sheets, teddy blankets)

We distributed 225 food hampers, 62 toy hampers, pamper hampers and Easter Eggs to families we support.

Courses

We delivered 3 Nurture Programmes We delivered 2 Talking Teens Programmes We delivered 2 Keeping Your Child in Mind Courses

Wirral Lifelong Learning delivered various cooking courses throughout the year

In partnership with Wirral Lifelong Learning (Multiply), we ran a Play with Numbers courses and Story Sacks for mums with pre-school children

Staff and volunteers continue to undertake courses for continued professional development.

3

Ferries Family Groups Limited

Company Registration Number - 06484131

Trustees' Annual Report for the year ended 31 March 2025

The difference the charity's performance during the year has made to the beneficiaries of the charity.

This year we have supported 226 members and their families. Once a family is involved in the project there is no time limit on them accessing support. All our services are provided free to our service users.

Structure, governance and management of the charity

The methods used to recruit and appoint new charity trustees.

The Directors of the company are also Charity Trustees for the purposes of charity law and under the company’s Articles are known as Trustees. Under the requirements of the Memorandum and Articles of Association the members of the Trustees are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting. All members of the Trustees give their time voluntarily and received no benefits from the charity. Any expenses reclaimed from the charity are set out in note 6 to the accounts. The Trustees seek to ensure that the needs of our service users are appropriately reflected through the diversity of the Trustee and Advisory bodies.

Bankers The Co-Operative Bank Accountants KBH Accountants Ltd. 255 Poulton Road, Wallasey, CH44 4BT

Financial review

The charity's financial position at the end of the year ended 31 March 2025

The financial position of the charity at 31 March 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Restricted Revenue Funds
Total Funds
Unrestricted Revenue Funds available for the
general purposes of the charity
Net income		 2025
£
21,916
13,481
35,939
49,420		 2024
£
(30,732)
6,136
21,368
27,504

Financial review of the position at the reporting date, 31 March 2025 .

Against the backdrop of limited resources and an ever more competitive market for funding, we have continued to try and develop our service to suit the needs of our members. With sound financial management and the support of both staff and volunteers, we have navigated the year despite securing funding being ever increasingly challenging.

4

Ferries Family Groups Limited

Company Registration Number - 06484131

Trustees' Annual Report for the year ended 31 March 2025

Policies on reserves.

The Trustee Group has examined the charity’s requirements for reserves, considering the main risks to the organisation

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Details of The Independent Examiner

Olivia Higgins

Member of Chartered Certified Accountants 255 Poulton Road Wallasey Merseyside CH44 4BT

5

Ferries Family Groups Limited

Company Registration Number - 06484131

Trustees' Annual Report for the year ended 31 March 2025

Statement of the Directors Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .

In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-

recommended practice have been followed, subject to any material

departures disclosed and explained in the financial statements;

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They 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 also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

6

Ferries Family Groups Limited

Company Registration Number - 06484131

Trustees' Annual Report for the year ended 31 March 2025

Method of preparation of accounts - Small company provisions

The financial statements are set out on pages 10 to 27.

The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016)

These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

This report was approved by the board of trustees on ____ 2025.

Lois Millington Director and Trustee

7

Ferries Family Groups Limited

Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 31 March 2025

I report to the Trustees on my examination of the financial statements of the charitable company on pages 10 to 27 for the year ended 31 March 2025 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 15.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As described on page 6, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

a) examine the financial statements of the charity under Section 145 of the Act;

b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of Independent Examiner's Statement and scope of work undertaken

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.

8

Ferries Family Groups Limited

Independent Examiner's Statement, Report and Opinion

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-

The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-

accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011;

the financial statements do not accord with those records; or

the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;

have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).

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 financial statements to be reached.

Signed:-

Olivia Higgins - Independent Examiner

Chartered Certified Accountants

Wallasey Merseyside CH44 4BT

This report was signed on ____ 2025

9

Ferries Family Groups Limited - Statement of Financial Activities for the year ended 31 March 2025

Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 March 2025, as required by the Companies Act 2006)

Current year
Unrestricted
Funds
2025
£
Income & Endowments from:
Donations & Legacies
A1
18,257
Other trading activities
A3
280
Total income
A
18,537
Expenditure on:
Charitable activities
B2
11,192
Total expenditure
B
11,192
Net income for the year
7,345
Net income after transfers
A-B-C
7,345
7,345
Reconciliation of funds:-
E
Total funds brought forward
6,136
Total funds carried forward
13,481
SORP
Ref
Net movement in funds		 Current year
Restricted
Funds
2025
£
179,568
-
179,568
164,997
164,997
14,571
14,571
14,571
21,368
35,939		 Current year
Total Funds
2025
£
197,825
280
198,105
176,189
176,189
21,916
21,916
21,916
27,504
49,420		 Prior Year
Total Funds
2024
£
143,240
-
143,240
173,972
173,972
(30,732)
(30,732)
(30,732)
58,236
27,504

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet. A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

All activities derive from continuing operations

The notes attached on pages 15 to 27 form an integral part of these accounts.

10

Ferries Family Groups Limited - Statement of Financial Activities for the year ended 31 March 2025

Ferries Family Groups Limited - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP

Income & Endowments from:
Donations & Legacies
A1
Total income
A
Expenditure on:
Charitable activities
B2
Total expenditure
B
B4
Net income for the year
Net income after transfers
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward
Net gains on investments
Net movement in funds
SORP
Ref		 Prior Year
Unrestricted
Funds
2024
£
18,719
18,719
32,095
32,095
-
(13,376)
(13,376)
(13,376)
19,512
6,136

 Prior Year
Restricted
Funds
2024
£
124,521
124,521
141,877
141,877
-
(17,356)
(17,356)
(17,356)
38,724
21,368		 Prior Year
Total Funds
2024
£
143,240
143,240
173,972
173,972
-
(30,732)
(30,732)
(30,732)
58,236
27,504

All activities derive from continuing operations

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.'

The notes attached on pages 15 to 27 form an integral part of these accounts.

11

Ferries Family Groups Limited - Statement of Financial Activities for the year ended 31 March 2025

Ferries Family Groups Limited - Resources applied in the year ended 31 March 2025 towards fixed assets for Charity use:-

Funds generated in the year as detailed in the SOFA
Net resources available to fund charitable activities		 2025
£
21,916
21,916		 2024
£
(30,732)
(30,732)

The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.

The notes attached on pages 15 to 27 form an integral part of these accounts.

Movements in revenue and capital funds for the year ended 31 March 2025

Revenue accumulated funds

Unrestricted
Funds
2025
£
Accumulated funds brought forward
6,136
7,345
13,481
Closing revenue funds
13,481
Summary of funds
Unrestricted
and
Designated funds
2025
£
Revenue accumulated funds
13,481
Recognised gains and losses before
transfers		 Restricted
Funds
2025
£
21,368
14,571
35,939
35,939
Restricted
Funds
2025
£
35,939		 Total
Funds
2025
£
27,504
21,916
49,420
49,420
Total
Funds
2025
£
49,420		 Last year
Total Funds
2024
£
58,236
(30,732)
27,504
27,504
Last Year
Total Funds
2024
£
27,504

The notes attached on pages 15 to 27 form an integral part of these accounts.

12

Ferries Family Groups Limited - Statement of Financial Activities for the year ended 31 March 2025

Ferries Family Groups Limited

Income and Expenditure Account for the year ended 31 March 2025 as required by the Companies Act 2006

Income
Income from operations
Gross income in the year before exceptional items
Gross income in the year including exceptional items
Expenditure
Charitable expenditure, excluding depreciation and amortisation
Total expenditure in the year
Tax on surplus on ordinary activities
Retained surplus for the financial year
All activities derive from continuing operations
Net income after tax in the financial year
Net income before tax in the financial year		 2025
£
198,105
198,105
198,105
176,189
176,189
21,916
-
21,916
21,916		 2024
£
143,240
143,240
143,240
173,972
173,972
(30,732)
-
(30,732)
(30,732)

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 15 to 27 form an integral part of these accounts.

13

Ferries Family Groups Limited - Balance Sheet as at 31 March 2025

Note
SORP
Ref
Current assets
B
Debtors
B2
Cash at bank and in hand
B4
Total current assets
Creditors: amounts falling due within
one year
9
C1
Net current assets
The total net assets of the charity
2025
£
6,000
46,561
52,561
(3,141)
49,420
49,420		 2024
£
4,438
25,471
29,909
(2,405)
27,504
27,504
Restricted funds
Restricted Revenue Funds
13
D2
35,939
Unrestricted Funds
Unrestricted Revenue Funds
13
D3
13,481
Total charity funds
The total net assets of the charity are funded by the funds of the		 21,368
35,939
6,136
13,481
49,420
charity, as follows:-		 21,368
6,136
27,504

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 9.

The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

Lois Millington

Trustee Approved by the board of trustees on ____ 2025

The notes attached on pages 15 to 27 form an integral part of these accounts.

14

Ferries Family Groups Limited

Notes to the Accounts for the year ended 31 March 2025

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Risks and future assumptions

The charity is a public benefit entity.

The Trustee Group has conducted a review of the major risks to which the charity is exposed. A risk register has been established and is updated at least annually. Where appropriate, systems or procedures have been established to mitigate the risksthe charity faces. Procedures are in place to ensure compliance with health and safety for staff, volunteers, service users and visitors to the charity. All policies and procedures are reviewed regularly on a rolling basis by Trustees, in the light of known changes to legislation and best practice.

Policies relating to categories of income and income recognition.

Donated goods, facilities and services

Donated fixed assets are recognised at the current fair value. All such donations are recognised as donation income, and debited to fixed assets.

Donated goods that are not fixed assets are accounted for at a fair value, unless it is impractical to reliably measure the value of the donated items.

In the absence of any direct evidence of fair value of donated goods, then a value is derived from the cost of the item to the donor or, in the case of goods that are expected to be sold, the estimated resale value after deducting any anticipated costs of sales.

If it is impracticable to measure the fair value of goods donated for resale, or the costs of valuation outweigh the benefits, the donated goods are recognised as income when sold, with an equivalent amount being recognised as an expense. The costs of goods donated for distribution to beneficiaries is deemed to be the fair value of those goods upon receipt. When the goods are distributed freely or for a nominal consideration, then the carrying amount is adjusted at the time of sale, to the value at the point of distribution and the adjustment is shown as a cost of donations made.

The carrying amount of any stock held for distribution is assessed for impairment at the reporting date. All donated goods are recognised as donation income, and debited to trading stock.When trading stock is subsequently sold, or appropriated to meet an expense, then the carrying value of the stock is recognised as an expense. In accordance with the SORP, goods donated for distribution to beneficiaries, or for consumption by the charity are included in 'legacies and donations '. Goods donated for resale are included in 'Income from other trading activities'

The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt. If the goods held are to be distributed freely or for a nominal consideration, then the carrying amount is subsequently adjusted to reflect the lower of deemed cost adjusted for any loss of service potential and replacement cost. Replacement cost is the economic cost incurred if the charity was to replace the service potential of the donated goods at its own expense in the most economic manner. Donated services and facilities (including seconded staff and use of property) are included in the accounts on the basis of the value of the gift to the charity.

All donated services and facilities are recognised as donation income when received,(provided the value of the gift can be measured reliably) and recognised as an expense with an equivalent value.

15

Ferries Family Groups Limited

Notes to the Accounts for the year ended 31 March 2025

Policies relating to expenditure on goods and services provided to the charity.

Policies relating to assets, liabilities and provisions and other matters.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.

There are no endowment funds.

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 Significance of financial instruments to the charity's position

There are no significant implications of such matters.

5 Net surplus before tax in the financial year

The net surplus before tax in the financial year is stated after charging:-
Pension costs		 2025
£
2,941		 2024
£
3,754

6 The contribution of volunteers

The charity depends on the support of its volunteers, which is much appreciated. The charity had 30 volunteers. Volunteers run groups, help with fun days/fund raising, telephone and WhatsApp support.

The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.

16

Ferries Family Groups Limited

Notes to the Accounts for the year ended 31 March 2025

7 Staff costs and emoluments

Salary costs
2025
£
Gross Salaries excluding trustees and key management personnel
104,216
Employer's National Insurance for all staff
852
Employer's contribution to defined benefit pension schemes
2,941
Total salaries, wages and related costs
108,009
The average number of part time staff employed in the year was
7
The average number of full time staff employed in the year was
1
The estimated full time equivalent number of all staff employed in the year was
4
The estimated equivalent number of full time staff deployed in different activities in the year was:-
Engaged on charitable activities
4
The estimated full time equivalent number of all staff employed as above
4		 2024
£
126,711
2,875
3,754
133,340
7
3
6
6
6

Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.

8 Defined contribution pension schemes

Any liabilites and assets associated with the scheme are shown under debtors and creditors.

9
Creditors: amounts falling due within one year
PAYE, NIC VAT and other taxes
Other creditors
10 Income and Expenditure account summary
At 1 April 2024
Surplus after tax for the year
At 31 March 2025		 2025
£
1,732
1,409
3,141
2025
£
27,504
21,916
49,420		 2024
£
1,046
1,359
2,405
2024
£
58,236
(30,732)
27,504

11 No related party transactions

There were no transactions with related parties in the year.

17

Ferries Family Groups Limited

Notes to the Accounts for the year ended 31 March 2025

12 Particulars of how particular funds are represented by assets and liabilities

At 31 March 2025
Current Assets
Current Liabilities
At 1 April 2024
Current Assets
Current Liabilities		 Unrestricted
funds
£
11,001
(3,141)
7,860
Unrestricted
funds
£
6,693
(2,405)
4,288		 Designated
funds
£
5,621
-
5,621
Designated
funds
£
1,848
-
1,848		 Restricted
funds
£
35,939
-
35,939
Restricted
funds
£
21,368
-
21,368		 Total
Funds
£
52,561
(3,141)
49,420
Total
Funds
£
29,909
(2,405)
27,504

18

Ferries Family Groups Limited

Notes to the Accounts for the year ended 31 March 2025

13 Change in total funds over the year as shown in Note 12 , analysed by individual funds

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Designated Revenue Funds
Total unrestricted and designated funds
Restricted funds:-
Arnold Clark
Conroy
Christmas Donations
Lottery
Family Toolbox
P Holt
Wirral Befriending Project
Involve North West
Parent Forum - Pathfinder Wirral
Wirral Thrive Partnership
P H Holt TC+C
Little Lungs
Making Music
Rathbone
Young Women Sc&C
CVF Grant Fund
Wirral Lions
Asda Foundation
Big Help Group
Chrimes Family Charitable Trust
John Moores
Life Long Learning Multiply
NatWest Charities Trust
Total restricted funds
Total charity funds		 Funds brought
forward from
2024
£
4,288
1,848
6,136
-
3,451
199
26
1,950
3,271
-
2,710
943
445
2,237
456
16
1,551
984
483
585
96
1,965
21,368
27,504		 Movement in
funds in 2025
See Note 14
£
6,884
461
7,345
1,000
451
779
11,142
(26)
-
4,523
(2,960)
3,972
(2,710)
-
(445)
1,197
(2,237)
(327)
(16)
(1,438)
(984)
(483)
(585)
5,053
137
(1,472)
14,571
21,916		 Transfers
between
funds in 2025
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Funds carried
forward to
2026
£
11,172
2,309
13,481
1,000
3,902
978
11,142
-
1,950
4,523
311
3,972
-
943
-
1,197
-
129
-
113
-
-
-
5,149
137
493
35,939
49,420

19

Ferries Family Groups Limited

Notes to the Accounts for the year ended 31 March 2025

14 Analysis of movements in funds over the year as shown in Note 13

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Designated Revenue Funds
Restricted funds:-
Arnold Clark
Conroy
Christmas Donations
Lottery
Household Support
Lloyds Foundation
Family Toolbox
Parent Forum - Pathfinder Wirral
Wirral Befriending Project
Involve North West
Wirral Thrive Partnership
Little Lungs
Making Music
Rathbone
Young Women Sc&C
CVF Grant Fund
Wirral Lions
Asda Foundation
Big Help Group
Chrimes Family Charitable Trust
John Moores
Life Long Learning Multiply
NatWest Charities Trust		 Income
2025
£
17,037
1,500
1,000
4,000
1,115
19,790
37,600
1,000
70,350
8,000
10,000
13,313
2,000
7,500
3,900
198,105		 Expenditure
2025
£
(10,153)
(1,039)
(3,549)
(336)
(8,648)
(37,600)
(1,000)
(70,376)
(4,028)
(5,477)
(2,960)
(16,023)
(445)
(803)
(2,237)
(327)
(16)
(1,438)
(984)
(483)
(585)
(2,447)
(3,763)
(1,472)
(176,189)		 Gains &
Losses
2025
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Movement
in funds
2025
£
6,884
461
1,000
451
779
11,142
-
-
(26)
3,972
4,523
(2,960)
(2,710)
(445)
1,197
(2,237)
(327)
(16)
(1,438)
(984)
(483)
(585)
5,053
137
(1,472)
21,916

15 The purposes for which the funds as

Unrestricted and designated funds:-

Unrestricted Revenue Funds

These funds are held for the meeting the objectives of the charity, and to pro for future activities, and , subject to charity legislation, are free from all restric use.

16 Ultimate controlling party

The charity is under the control of its legal members.

Every member of the charity is obliged to contribute such amount as may be required not exceeding £10 to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

20

Ferries Family Groups Limited

Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

17 Donations, Grants and Legacies

Donations and gifts from individuals
Thomas Mcmanus Ltd - Christmas
donations
Jillian Moss
Small donations individually less than £1000
Total donations and gifts from
individuals		 Current year
Unrestricted
Funds
2025
£
14,265
-
-
14,265		 Current year
Restricted
Funds
2025
£
115
1,000
-
1,115		 Current year
Total Funds
2025
£
14,380
1,000
-
15,380		 Prior Year
Total Funds
2024
£
12,424
-
1,000
13,424

Donations and gifts from individuals (Include HMRC refunds on gift aided donations) - Prior Year analysis

Prior year
Wirral BC
Revenue grants from government and
public bodies
Total public sector revenue grants		 Prior Year
Unrestricted
Funds
2024
£
13,424
Current year
Unrestricted
Funds
2025
£
-
-		 Prior Year
Restricted
Funds
2024
£
-
Current year
Restricted
Funds
2025
£
61,290
61,290		 Prior Year
Total Funds
2024
£
13,424
Current year
Total Funds
2025
£
61,290
61,290		 Prior Year
Total Funds
2024
£
-
-

21

Ferries Family Groups Limited

Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015

==> picture [456 x 409] intentionally omitted <==

----- Start of picture text -----
|||||| |---|---|---|---|---| |Current year|Current year|Current year|Prior Year| |Unrestricted|Restricted|Total Funds|Total Funds| |Funds|Funds| |2025|2025|2025|2024| |£|£|£|£| |Revenue grants and donations from non| |public bodies| |Small grants individually less than £1000|-| |1,492|1,492|9,078| |Gift Aid Donations from subsidiaries| |-|-|-|-| |Wirral Lion Trust| |-|-|-|1,600| |Koala North West (Family Toolbox)|-| |88,350|88,350|70,350| |Lloyds Foundation|-|-| |1,000|1,000| |That Reading Thing|-|-|-|2,000| |John Moores| |-| |7,500|7,500|7,500| |Rathbone| |-| |2,000|2,000|4,000| |St Andrew's Church/Bebington parish| |2,500|4,000|6,500|4,500| |Church/St Marks| |Arnold Clark| |-|-| |1,000|1,000| |The Foundation Years Trust (Lottery Wirral|-| |13,313|13,313|25,738| |Thrive)| |CIF Grant| |-|-|-|1,950| |Asda Foundation| |-|-|-|1,600| |Chrimes Family Charitable Trust|-|-|-|1,500| |Total private sector revenue grants|3,992|117,163|121,155|129,816|

----- End of picture text -----

Revenue grants and donations from non public bodies (Include Gift Aid donations from subsidiaries) - Prior Year analysis

Prior Year

==> picture [162 x 85] intentionally omitted <==

----- Start of picture text -----
|||| |---|---|---| |Prior Year|Prior Year|Prior Year| |Unrestricted|Restricted| |Total Funds| |Funds|Funds| |2024|2024|2024| |£|£|£| |5,295|124,521|129,816|

----- End of picture text -----

22

Ferries Family Groups Limited

Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015

==> picture [458 x 146] intentionally omitted <==

----- Start of picture text -----
Total Donations, Grants and Legacies
Total Donations, Grants and
A1 18,257 179,568 197,825 143,240
Legacies
Unrestricted Restricted Prior Year
Prior year Funds Funds Total Funds
2024 2024 2024
£ £ £
Total Donations, Grants and
A1 18,719 124,521 143,240
Legacies
----- End of picture text -----

23

Ferries Family Groups Limited

Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015

18 Expenditure on charitable activities - Direct spending

Current Year
Temporary Staff - Charitable
Total direct spending
B2a
Prior Year
Total direct spending
B2a
Defined benefit pension costs -
charitable activities
Staff and volunteers training
Travel and Subsistence - Charitable
Activities
Support groups
Support groups
Hub
Gross wages and salaries - charitable
activities
Temporary Staff - Charitable Activities
Staff and volunteers training
Travel and Subsistence - Charitable
Activities
Office
Purchases
Gross wages and salaries - charitable
activities
Office
Hub
Purchases
Defined benefit pension costs -
charitable activities
Employers' NI - Charitable activities
Employers' NI - Charitable activities		 Current year
Unrestricted
Funds
2025
£
-
-
-
1,140
775
-
148
-
570
679
3,312
Prior Year
Unrestricted
Funds
2024
£
3,301
-
-
-
40
506
1,455
144
821
2,490
8,757		 Current year
Restricted
Funds
2025
£
98,991
852
2,941
4,085
58
-
60
1,493
658
41,984
151,122
Prior Year
Restricted
Funds
2024
£
123,052
2,875
3,754
358
36
116
1,929
5
2,097
3,812
138,034		 Current year
Total Funds
2025
£
98,991
852
2,941
5,225
833
-
208
1,493
1,228
42,663
154,434
Prior Year
Total Funds
2024
£
126,353
2,875
3,754
358
76
622
3,384
149
2,918
6,302
146,791		 Prior Year
Total Funds
2024
£
126,353
2,875
3,754
358
76
622
3,384
149
2,918
6,302
146,791

24

Ferries Family Groups Limited

Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015

19 Support costs for charitable activities

Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
2025
2025
£
£
Volunteer costs
567
20
Premises Expenses
-
8,652
772
258
2,211
2,128
696
641
-
-
Administrative overheads
471
6
720
172
184
-
85
-
44
1,800
339
198
421
-
Professional fees paid to advisors other than the auditor or examiner
1,370
-
Support costs before reallocation
7,880
13,875
Total support costs - Current Year
7,880
13,875
The basis of allocation of costs between activities is described under accounting policies
Telephone, fax and internet
Software licences and expenses
Volunteers' expenses
Cleaning and waste management
Rent payable under operating leases
Light heat and power
Rates and water charges
Premises repairs, renewals and
maintenance
Accountancy fees other than
examination or audit fees
Liabilty and contents insurance
Stationery and printing
Membership subscriptions
Equipment,repairs,expenses and maintenance
Sundry expenses		 Current year
Total Funds
2025
£
587
8,652
1,030
4,339
1,337
-
477
892
184
85
1,844
537
421
1,370
21,755
21,755		 Prior Year
Total Funds
2024
£
1,854
8,400
1,195
6,350
1,226
1,113
477
1,248
-
(96)
1,445
-
2,631
1,338
27,181
27,181

25

Ferries Family Groups Limited

Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015

Prior Year
Volunteer costs
Volunteers' expenses
Premises Expenses
Rent payable under operating leases
Rates and water charges
Light heat and power
Cleaning and waste management
Premises repairs, renewals and
maintenance
Administrative overheads
Telephone, fax and internet
Stationery and printing
Software licences and expenses
Liabilty and contents insurance
Equipment,repairs,expenses and
maintenance
Professional fees paid to
Accountancy fees other than
examination or audit fees
Support costs before reallocation
Total support costs - Prior Year		 Current year
Unrestricted
Funds
2025
£
1,696
8,400
889
4,460
1,226
902
477
885
(96)
1,445
1,716
1,338
23,338
23,338		 Current year
Restricted
Funds
2025
£
158
-
306
1,890
-
211
-
363
-
-
915
-
3,843
3,843		 Prior Year
Total Funds
2024
£
1,854
8,400
1,195
6,350
1,226
1,113
477
1,248
(96)
1,445
2,631
1,338
27,181
27,181

The basis of allocation of costs between activities is described under accounting policies

26

Ferries Family Groups Limited

Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015

20 Total Charitable expenditure

Current Year
Total direct spending
B2a
Total support costs
B2d
Total charitable expenditure
B2
Prior Year
Total direct spending
B2a
Total support costs
B2d
Total charitable expenditure
B2		 Current year
Unrestricted
Funds
2025
£
3,312
7,880
11,192
Prior Year
Unrestricted
Funds
2024
£
8,757
23,338
32,095		 Current year
Restricted
Funds
2025
£
151,122
13,875
164,997
Prior Year
Restricted
Funds
2024
£
138,034
3,843
141,877		 Current year
Total Funds
2025
£
154,434
21,755
176,189
Prior Year
Total Funds
2024
£
146,791
27,181
173,972		 Prior Year
Total Funds
2024
£
146,791
27,181
173,972

27