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:
- 1.Building supportive networks
- 2.Improving Parenting Confidence
- 3.Encouraging Healthy Lifestyles
- 4.Developing Social Secure Relationships
- 5.Promoting Emotional Wellbeing
## **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 :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of
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**
**----- 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**
**----- 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**
**----- 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