Unique fidz and Co
Annual Report
2024/2025
Unique+
fidz,,

Unique fidz & Co.
Company Limited by e¥uarantee
nancial Statements
Year ended 31 March 2025
Page
Trustees, annual report (incorporating the director's report)
Independent examiner's report to the trustees
12
Statement of financial activities (including income and
expenditure account)
14
Statement of financial position
15
Notes to the financi31 statements
16

Unique fidz & Co.
Company Limited by Guarantee
Tru5tees' Annual Report (Incorporating the Llrector's Report)
Year ended 31 March 2025
The trustees, who are also the directors for the purposes of company law, present their report 3nd the
unaudited financial statements of the charity forthe year ended 31 March 2025.
REFERENCE ANP ADMIHISTrATIV£ DETAILS
Registered charity name
Unique Kidz & Co.
Charity registration number
1131652
Company registration number
06820293
Principal office and registered
office
Woodhill Lane
Morecambe
Lancashire
LA44NW
The trustees
Mrs J Halpin
Mrs R D Armer
Ms T Elkington
Mr D Knowles
Mr D C Walker
Company secretary
Mrs D Armer
Independent examiner
Phillip DennisonACA FCCA
CWR Chartered Accountants
20 Mannin Way
Lancaster Business Park
Caton Road
Lancaster
LAI 3SW

Unique fidz & Co.
Company Limited by Guarantee
Truslees Annual Report (Incorporaling the Direclor s Reporl) (<antinued)
Year ended 31 March 2025
Letter from Jane & Penise
A place to play, make friends, hove fun and be unique
We started Unique Kidz and Co in 2009 with a dream to create somewhere for our children and their
friends to play, socialise and thrive whilst getting the high quality care and support they required.
Fast forward 15 years and that dream has grown into a community that has supported 187young people
and delivered 3.799 hours of activities. We have made incredible impact over the past 12 month5
especially seeing improvements to our building, approvals for big development plans and growth of the
staff team whilst continuing to deliver our core services that are a lifeline to so many.
Butthe truth is,the need for Unique Kidz & Co is biggerthan ever- and we are very closeto beingfull.
That's why our focus going fonmard is to deliver our latest dream - "the big development" which will see
us being able to triple our current offeringand support so many moreyoung people with disabilities.
Thankyou toeveryonewho helped us getthis far. A5yOU
read this report, know that you are part of every smile
and everysuccess.Togetherwecan make sure thatevery L..
young person with a disability has a place to belong.
Jane & Denise
Co-Founders, Unique Kidz & Co.
(hr Yision
"Irs a place of
happiness, love
and hope.
Our vision is a world where every young person with a
disability has a safe, welcoming place to go where they can
shine. We believe every young person deserves the chance
to play. to make friends. to dream big and to grow in an
environment where they are not just accepted but
celebrated for who they are.

Unique fidz & Co.
Company Limited by Guarantee
Trustees Annual Report (Incorporaling the Dirtttor s Report) (cattlinu￿2
Year ended 31 March 2025
OBJECTIVES AND ACTMTIES
Our objective 15 to advance the social and play opportunities forchildren and young people with additional
needs and disabilities and to include their siblings. We are a trusted service for families in the local area
for disabled children, young adults and their families.
Thisyear, we have continued with our core Services".
Afterschool club for children with disabilities aged 5-19 including transport from local specialist
schools and colleges
Holiday and weekend club for children with disabilities aged 5-19
4Ever Unique, our daytime support service for young adults with disabilities aged 18-30
Stay and play sessions for children under 5 and their parent5
A siblings group for children over 8 who have a sibling with a disability
A toy library offering local families, schools, nurseries and community groups access to specialist
toys and equipment
Through these services we have provided public benefit by:
Providing young people with disabilities high-quality care and support tailored to their
individual needs including OFSTED registered childcare for children with disabilities under the
ageot19
Increasing the opportunities for young people with di5abilitie5 to socialise, play and be
themselves whilst increasing their conf idence and independence
Allowing parents and carers ofyoung people with disabilities to return to work or have a break
from their carin8 roles in turn reducing f amilies living in poverty and deprivation and improving
mental health and quality of life for the whole family
Providing transport for young people with disabilitie5 311owing them to access our service and
the local community
Raising awareness in the local and widercommunityof howto be a truly inclusive setting and
workplace
Helping other organisations supportthe local community through the use of our space
Providing employment opportunities alongside student/work placements forthose interested in
working in the childcare or social care sector
Providing worthwhile volunteering opportunitie5

Unique ￿dZ & Co.
Company Limited by Guarantee
Trustees Annual Report (Incorporatin9 the Thrector s Report) (<¢w￿l
Year ended 314¥arch 2025
Charge5 to Access Services
Although the cost of providing care for children and adults
with additional needs can be significantly higher than
those of 2 mainstream childcare provider, we feel that it is
important to keep our charges in line with mainstream
afterschool and holiday clubs in our area. We work hard
to subsidise the cost of the care to keep the charges to
parents/carers at this rate.
Our fees for parents and
carers remained the same as the previousyear:
Afterschool Club £10.00 per session from 3pm- 6pm
HolidayClub/Weekend Club £26.00 persession from 10am- 4pm
The cost of our services to parents are Subsided through grants, donations and our own fundraising
activities.
The price structurefor4Ever Unique was:
3 hours: £36
6 hours: £72
9 hours: £108
We have Service Level Agreements in place with Lancashire County Council Social Care Team to deliver
carefor several young people. These places, alongwith those funded by Continuing Health Care, are not
subsidised but charged at the full rate.
We are an approved providerfor BreakTime fundingwhere we deliver a range of activities for children
and young peoplewith special educational needs and/or disabilities who meet the criteria to attend and
who do not receive short break5 following a social care assessmentof need. Each young person can
access up to 78 hours of Break Time activities each yearwhich can be used at Break Time provider5. We
provide 6 spaces per day in Holiday Club and 3 spaces perweekend Clubfor children than have Break
Time hours to use.There is a minimum contribution from parents and carers of £3 per hour.
We also currently have 22 children attending our Kidz Clubthrough Break Time Pluswhich isfor young
people who receive short breaks following a Child and Family Assessment of need which means they are
not eligible foractivities funded through Break Time. Break Time Plus is an enhanced level of supportfor
young people with more complex needs who require more than the standard BreakTime offer. Of the 22
childrenwe have attending usingthisfunding, 7 use it at our Afterschool Club, 19 use it at our Holiday
Club and 8 use it at ourweekend Club5.
Siblings Group and Stay and Play are both free services and werefunded by BBC Children in Need up
until January 2025. Goingforward wewill look to secure otherfunding to ensure these groups can
continue.
BBC Children in Need also funded the salaryof 2 of our Playworkers in Kidzclub up until January 2025.
Without this fundingwe are awarethat we may need to review costs and secure othergrantfundingto
5upportthe running of Kidz Club overthe next 12 months.

Unique fidz & Co.
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Llrector s Report) (c￿1/R￿ed)
Year ended 31 March 2025
To support families financially we:
Signpost to a numberof other local organisations offering relevant support
Are registered with Ofsted allowing those who are eligible to useworking FamilyTax Credits to
payforsome of theirchildcare costs
Are registered to take a variety of Childcare Voucher5
Work with familie5 to Set up payment plans to allow them to pay smaller, regular amounts on a
rolling basis
Have a Fee Waiver policy in place for families who are identified 35 requiringf inancial assistance
ACHIEVEMENTS & PERWANCE
It has been a busy 12 months at Unique Kidz & Co with lots of highlights we could mention. We were
particularly honoured to receive a visitfrom the Lord Lieutenant of Lanca5hire,Amanda Parkerwho said:
"I've neverseen anything like Unique Kidz & Co before. The two ladies who Set that up are phenomenal. What two
mums can achieve when they reallyset their minds to it, just blows the mind."
Itwas a privilege to showthe Lord Lieutenant around Unique Kidzand spend time talkingto heraboutour
founders, story and future

Unique fidz & Co.
Company Limited by Guarantee
Trustees Annual Report (Incarporating the Director s Report) (￿11￿￿￿)
Year ended 31 March 2025
Development Update
In July 2024, after 3 years of hard work, we received the fantastic newsthatour planning application had
been approved and ever since then we have been working hard behind the scenes on preparingfor our
biggestchallenge to date.we have strengthened our internal structure, updated groundwork plans to
meet planning requirements and put time and effort into planning and preparingto launch our biggest
fundraisingask yet.we are now at the point to move forward as quicklyas possible with the project with
it being our top priorityfor the next 12-24 months.
Fundraising
Ourfundraisingteam has seen massivegrowth this year including hiringa new memberof theteam to
focuson community and events fundraising. With this newteam member,we have been able to
strengthen ourfundraisingoffer and have seen successfocusingon corporate support.
This financial year saw the return of our Charity Ball which was our most successful to date raising over
£15,000. We a150 had record amounts raised at our Christmas Fair and introduced new events to our
calendar. We hosted a Chamber of Commerce networking breakfast and focused on developing
relationships in the local community to increase support levels.
Goingforward. we expect the income from fundraising to continue to increase and will monitor levels to
ensure we are expanding the team before it reaches maximum capacity. We will also look to work with a
Bid Writer to ensure we are continually workingon the large development project.
Premises
Our building is fast reaching its capacity and to help with that this year we extended the planning
permission for our outdoor cabin in 4Ever Unique which provide5 additional space for sessions such as
our YoungAdult Council and Sensory Stories. It also provides much needed meetingspace when needed.
We also merged the two offices to create one large office and one separate staff room. This has given the
team space aw3yfrom the office fortheir breaks, created a more productive team work environment for
our office staff and again created an option for staff to use when speakingwith families in private.
We have also created a set areaforthe team to sign in/out and administer and witness medication which
was a priority from previous years. This new space gives staff the correct level of privacy and quiet to be
able to administer medication to young people correctly.

Unique fidz & Co.
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Direclor s Report) I￿￿1￿A￿d}
Year ended 31 March 2025
Looking ahead to 2025/26
With the exciting updates this year around our development plans, it is clear that our priority as a charity
now has to be bringing the plans to life. This will require investment into both the management and
fundraising team to support the additional workload. We will look to work with an external bid writer in
orderto maximise our grant applications and to ensurethat the development project is constantly being
worked on. Wewill also look to complete the restructure of the management team toensure clarity for
decision making alongwith growingthe Board of Trustees.
In line with the growthwe are expectingto happen alongside the development, we will lookto invest into
newdigital infrastructure to highlightwho we are and what we do. This will be in theform of a new
website thatwill showcase Unique Kidzand Co.
Towards the end of this financial year, it has become apparent that there may be some fundinggaps
within our services and it will be 3 priority to focus on identifying these gaps and opportunities to fill
them. We will also look to relaunch ourToy Library, one of ourfree to use services, in order to maximise
reach and ensure it is reachingthose who need it.
Following the growth and success of the fundraisingteam in the last 12 months,we will further
strengthen ourfundraising offeringwith a clearfocus on increasing corporate support and events. We
will continually look to improve our marketing so that we are
reachingthose who need us and encouraging supportfrom
those lookingto fundraise for us,which is an area we are keen
to grow.
. Is a Ilfdlm
Our goal and priorityas a board of trustees now is to deliver
on the development project to enable us to triple the number
of youngpeople with disabilities we can support and we aim to
do this whilst continuing to provide high quality, specialised
services that enhance the lives of theyoung peoplewe
support.

Unique fidz & Co.
Company Limited by Guarantee
Trustees, Annual Report (Incorparating the Director's Re￿rt) (canlinued)
Year ended 31 March 2025
STRUCTURE, GOVERNANCE ANDMANAGEMEwr
Governing Document
Unique Kidz & Co. is a Company Limited by Guarantee governed by its Memorandum and Articles of
Association dated 16th February 2009.
In the event of the company being wound up, members are each required to contribute an amount not
exceeding £10.
Unique Kidz& Co. isalso constituted asa charitable trust registered with thecharity Commission on 16th
September 2009.
Trustees and Officers
The Directors of the charitable company (The Charity) are it5Trusteesforthe purpose of Charity Law.
The Trustees and officers serving during the yearare:
Mrsj Halpin
Mrs R D Armer
Ms T Elkington
Mr D Knowles
Mr D C Walker
Chair
Secretary
Treasurer
Recruitment and Appointment of Trustees
As set out in the Articles of Association Trustees can be appointed in one of two ways-
appointment by the board (to fill a vacancy or as an additional Trustee) to hold office until the next
Annual General Meeting, or.
elected bythe Trustees attheAGM.
The minimum number of Trustees 15 three and is notsubjectto any maximum.
No business can be transacted at any General Meeting unless a quorum of threeTrustees are present.
The Board of Trustees is responsibleforthe managementof thecharityand the safeguardingof its assets.
Trustees are recruited to the Board with a view to cultivating a mix of service representation, additional
support needs.teachingand caringexpertise, professional playormanagementskills and local community
connection.
Induction and training of newTrustees
CurrentlyTrustees are appointed byverbal approaches and discussionwith existing board members.
The induction process involves prospective Trustees being supplied with a folder containing background
information relatingtothe company and promotional material.
If the prospective Trustees still express an interest, they will meet with a representative of the board who
will discu55 in more detail the implications of becoming a Trustee and resolve any further enquiries they
may have regarding the activities of the organisation and context inwhich it works.

Unique fidz & Co.
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Thrttlor s Report) (c¢¥nfynwd}
Year ended 31 March 2025
All Trustees undertake relevant training including safeguarding l and 2 in line with their responsibilities
for safeguardingyoung people.
All Trustees are advised of their responsibilities with regard to making up part of the'Registered Person,
for OFSTED purposes.
Risk Management
TheTrustees have assessed the risk5 the Charity faces and are satisfied that there are systems in place or
arrangements are in hand to manage the risks that have been identified. The risk management strategy
comprises:
A regular periodic review ofthe risks the Charity m3yf2ce
The establishment of systems and procedures to mitigate those risks identified in the plan
The implementation of procedures designed to minimise any potential impacton the Charity.
In addition to self-management of the main objects of the Charity, the Charity is monitored by OFSTED
and the Charity Commission.
The board of Trustees endeavour to meetevery 3 months and are ultimately responsible forthe strategic
direction and policyof the charity.
The general management of the Charity is carried out by the Senior Management Team who report back
to the board at each meeting. Representatives of the board also meet with a member of the Senior
ManagementTeam each month to offer support, guidance and to receive more indepth feedback.

Ilnique fidz & Co.
Company Limited by Guarantee
Trustees Annual Report (Incorparating the Director s Report) (<anTrnuedJ
Year ended 31 March 2025
MANCIAL OVEMEW
Financial Performanceand Position
Total income for the year amounted to £680,916. £556.969182%1 wa5 generated by our own activities,
£28,364140AI by way of voluntary income, £39,266 16°Al by way of Local Authority Service Level
agreements and the balance of £56.31718%1 bywayof grants.
The results for the year show a deficit of £37,618, and as at 31 March 2025 total funds carried forward
were £660.994with £14,922 being restricted fLtnds.
Local Authority Service Level Agreements
£38,456 was received from Lancashire County Council under The Breaktime Service Level Agreements.
£810was receivedfrom Lancastercitycouncil underthe HolidayActivitiesand Food Programmeservice
Level Agreement.
Grants
Other vital grant funding was received from Children in Need1£32,9421, and smaller notable amounts
from National Lottery Grant 1£13,3751, Grantscape [£5,000), Lancaster Mobility Trust {£2,5001, 3R
Foundation Grant Award1£2,0001, and Arnold Clark1£5001.
Reserves policy
The Trustees have reviewed the development of the reserves fund in view of the main risks to the
organisation. They have established a policy whereby the unrestricted funds not committed should be
equivalent to one year's running costs to allow Unique Kidz and Co to maintain its charitable activities
should there be any short-term delays in funding.
Unrestricted funds
646,072
Less unrestricted f ixed assets
1251,8771
Less funds designated to the Building Development Project
1150,000}
Unrestricted funds notcommitted
244,195
The level of unrestricted funds not committed at 31 March 2025 represents 34°A of annual runningcosts.
Although the current level of reserves 15 short of the target the strategy remains to create increased
reserves through planned operatingsurpluses and a review of the activity programme.
10

Unique fidz & Co.
Company Limited by Guarantee
Trustees Annual Report (Incorporating the Ixrector's Report) (wlinued)
Year ended 31 March 2025
SMALL COMPANY PROVISIONS
This report has been prepared in accordance with the provisions applicable to companies entitled to the
small companies, exemption.
The trustees, annual report was approved on..
by:
. and signed on behalf of the board of trustees
MrsJ Halpin
Trustee
11

Unique fidz & Co.
Company Limited by Guarantee
Independent Examiner s Report to Ihe Trustees of Unique fidz & Co. (¢M¢inued)
Year ended 31 March 2025
The Trustees, who are also directors for the purposes of company12w, are responsible for preparing the
Trustees, report and the financial statements in accordance with applicable law and United Kingdom
Accountingstandards (United Kingdom Generally Accepted Accounting Practice}.
Companylawrequires the charityTrusteesto preparefinancial statementsforeach yearwhichgive a true
and fairview of the state of affairs of the charitable company and the incoming resources and application
of resources, including the income and expenditure, for that period.
In preparing thesefinancial statements,the Trustees are required to:
select suitable accounting policies and then apply them consistently-,
observe the methods and principles in the applicable Charitie5 SORP.
make judgments and accountingestimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material
departures disclosed and explained in the f inancial statements.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charity will continue in busines5.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the charity's transactions and disclose with reasonable accuracy at any time the financial position
of the charity and enable them to ensure that the financial statements comply with the Companies Act
2006.Theyarealso responsibleforsafeguardingtheassetsof the charity and hence fortaking reasonable
steps for the prevention and detection of fraud and other irregularities.
I report tothe tru5tee5 on my examination of the financial statements of Unique Kidz & Co. I'the charity'l
for the yearended 31 March 2025.
Responsibilities and basis of report
As the charity trustees of the Trustyou are responsible for the preparation of the account5 in
accordance with the requirements of the Charities Act 20111'the Act'}.
I report in respect of my examination of the Trustee's accounts carried out under section 145 of the
2011 Act and in carrying out myexamination I have followed all the applicable Directions given bythe
Charity Commission undersection 145{5llbl of the 2011 Act.
12

Unique fidz & Co.
Company Limited by e•uarantee
Independent Examiner s Report to the Trustees ol Unique fidz & Co. (<4intinued)
Year ended 31 March 2025
Independent examiner'sstatement
Since the charity'5 gross income exceeded £250,000 your examiner must be a mernber of a body listed in
section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a
member of the Institute of Chartered Accountants in England and Wales IICAEWI, which is one of the
listed bodies.
I have completed myexamination. I confirm thatno matters have come to my attention in connectionwith
the examination giving me cause to believe:
accounting records were not kept in respect of the charity as required by5ection 130 ofthe Act.
or
2 the financial statements do not accord with those records- or
3 the accounts do not comply with the applicable requirements concerning the form and content
of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirement that the accountsgivea'trueand f2irview' which is not a matterconsidered as part
of an independent examination.
4 the financial statements have not been prepared in accordance with the methods and principles
of the Statementof Recommended Practiceforaccountingand reporting by charities applicable
to charities preparing their accounts in accordance with the Financial Reporting standard
applicable in the UK and Republic of Ireland IFRS 102).
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
Phillip Denni50n ACA FCCA
Independent Examiner
CWR Chartered Accountants
20 Mannin Way
Lancaster Business Park
Caton Road
Lancaster
LAI 3SW
13

Unique fidz & Co.
Company Limited by Guarantee
Statement of financial Activities
(including income and ¢xpenditur¢ account)
Year ended 31 March 2025
2025
Restricted
funds Total funds Total funds
2024
Unrestricted
funds
Note
Income and endowments
Donations and legacies
Charitable activities
other trading activities
Investment income
Other income
17,779
513.542
74,557
5,368
2.768
10,585
56,317
28,364
569,859
74.557
5,368
2,768
83,841
543,488
42,799
6,922
2,843
Total income
614,014
66,902
680,916
679,893
Expenditure
Expenditure on raising funds:
Expenditure on raising funds
Expenditure on charitable activities
io
li
66.413
582,676
1,000
68,445
67,413
651,121
52.187
538,008
Total expenditure
649,089
69.445
718.534
590.195
Net income
135,0751
12.5431
137,6181
89,698
Transfers be￿een funds
116,0101
16,010
Net movement infunds
(51,0851
13,467
(37,6181
89,698
ReconcilTation of funds
Total funds brought forward
Total funds carried forward
697.157
1,455
698,612
608,914
646.072
14,922
660,994
698,612
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
14

Unique fidz & Co.
Company Limited by eAarantee
Notes to the financial Statements (canlinued)
Year ended 31 March 2025
2025
2024
Note
Fixed assets
Tangible fixed assets
17
253,424
252,924
Current assets
Item5 for re531e
Debtors
Cash at bank and in hand
18
19
250
126,944
305,173
250
120,553
346,195
432,367
466,998
Creditors: amountsfalling duewithin one year
Net current a55ets
20
24,797
21,310
407,570
445,688
Total asset5 le55 current liabilities
660,994
698,612
Net assets
660,994
698,612
Funds of the charity
Restricted funds
Unrestricted funds
14,922
646,072
1,455
697,157
Total charity funds
22
660,994
698,612
For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477
of the Companies Act 2006 relatingto small companies.
Directors, responsibilities-
The members have not required the company to obtain an audit of its financial statements for the
year in question in accordance with section 476.
Thedirectorsacknowledgetheirresponsibilitiesforcomplyingwiththe requirementsof theActwith
respect to accounting records and the preparation of financial statements.
Thesefinancialstatements have been prepared in accordancewiththe provision5 applicabletocompanies
subject to the small companies, regime.
The
nan
ial statements were approved by the board of trustees and authorised for issue on
, and are signed on behalf of the board by:
•_ J/c4<Y
Mrs J Halpin
Trustee
15

Ilnique fidz & Co.
Company Limited by Guarantee
Notes to Ihe financial Statements (canilnued)
Year ended 31 March 2025
General information
The charity is a public benefit entity and a private company limited by guarantee, registered in
England and Wales and a registered charity in England and Wales. The address of the registered
off ice is Woodhill Lane, Morecambe. Lancashire, LA44NW.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reportingstandard applicable in the UK and Republicof Ireland (FRS 1021 (Charities SORP
IFRS 102}l and the Companies Act2006.
Accounting policie5
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income orexpenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted fund5 earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictionson their expenditure declared bythe donororthrough
the terms of an appeal, and fall into one of two 5ub-cl2s5es: restricted income funds or endowment
funds.
Incoming resource5
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity; it Is probable that the economic benef its associated with the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied to particular categories of income:
incomefromdonationsorgrants is recognised when there isevidenceof entitlementtothegift,
receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
16

Unique ￿dZ & Co.
Company Limited by Guarantee
oles to the Knancial Stalements (cffjtinued)
Year ended 31 March 2025
3. Accounting polices Icontinuedl
incomefrom donated goods is measured atthefairvalue of the goods unless this is impractical
to measure reliably, in which case the value is derived from the cost to the donor or the
estimated resale value. Donated facilities and services are recognised in the account5 when
received if the value can be reliably measured. No amounts are included forthe contribution of
general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case it
may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes anyVAT
which cannot be fully recovered, and is classified under headings of the statement of financi31
activities to which it relates:
expenditure on raising funds includes the costs of all fundraising activities. events, non-
charitable trading activities, 2nd the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiable and con51Stent ba5iS.
Tangible assets
Tangible assets are initially recorded at C05t, and subsequently stated at cost less any accumulated
depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded
at the fair value at the date of revaluation less any Subsequent accumulated depreciation and
subsequent accumulated impairment losse5.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment th3t h35 previously been
recognised as expenditure within the statement of financi312ctivities. A decrease in the carrying
amount of an asset as 3 result of revaluation, is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain, in which case the1055 is shown within other
recognised gains and losses on the statement of financial activities.
Under the revaluation policy, the freehold property will be valued every 3 to 5 years by a
professionally qualif led valuer.
17

Unique fidz & Co.
Company Limited by Guarantee
blotes to Ihe financial Statements
Year ended 31 March 2025
3. Accouiiting polices Icoiitinuedl
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value,
over the useful economic life of that asset as follows:
Settingand play equipment
Fixtures and f ittings
Motorvehicles
Computer equipment
33% straight line
33% straight line
25°A reducing balance
33% straight line
Impairmentof fixed assets
A review for indicators of impairment is carried out at each reporting date. with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount. the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount
of an individual asset. an estimate is made of the recoverable amount of the cash-generati ng unit to
which the asset belong5. The ca5h-generating unit is the smallest identif iable group of assets that
include5theassetandgeneratescash inflowsthat13rgelyindependentofthecash inflowsfromother
assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date. allocated to each of the cash-generating units that are expected to benefit from the
synergies of the combination, irrespective of whether other assets or liabilities of the charity are
assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.
C05t includes all cost5 of purchase, costs of conversion and other costs incurred in bringingthe stock
to its present location and condition.
Government Grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are
not recognised until there is reasonable assurance that the charity will comply with the condition5
attachingto them and the grants will be received.
Where thegrant does not impose specified future performance-related conditions on the recipient,
it 15 recognised in income when the grant proceed5 are received or receivable. Where
the grant does impose specified future performance-related conditions on the recipient, it is
recognised in income only when the performance-related conditions have been met. Where grants
received are prior to satisfying the revenue recognition criteri3, they are recognised as a liability.
18

Ilnique fidz & Co.
Company Limited by Guarantee
oles to the ￿nanCIal Statements (awTrnuedl
Year ended 31 March 2025
3. Accounting polices Icontinuedl
Financial instruments
A financial asset or a f inancial liability is recognised only when the charity becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any
related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration
expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment 15 subsequently measured at fair value with changes in fair value recognised
in income and expenditure. All other such investment5 are Subsequently measured at cost less
impairment.
other financial instruments. including derivatives, are initially recognised at fair value, unless
paymentfor an asset is deferred beyond normal business terms orfinanced at a rate of interestthat
is not a market rate, in which case the asset is measured at the presentvalue ofthe future payments
discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised
in the statement of f inancial activities, with the exception of hedging instruments in a designated
hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of
impairment at the end of each reporting date. If there is objective evidence of impairment, an
impairment Ioss is recognised under the appropriate heading in the statement of f inancial activities
in which the initial gain was recognised.
For 311 equity instruments regardless of signif icance, and other financi31 assets that are individually
significant. these are assessed individually for impairment. other f inancial assets are either assessed
individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately. to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds whatthe carrying amountwould have
been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the
related service is provided. Prepaid contributions are recognised as an asset to the extent that the
prepayment will lead to a reduction in future payments or a cash refund
When contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employee5 render the related service, the liability is measured on a
discounted present value basis. The unwinding of the discount is recogni5ed 35 an expense in the
period in which it arise
19

Unique fidz & Co.
Company Limited by Guarantee
Notes to the financial Statements (canilnu4dJ
Year ended 31 March 2025
Limited by guarantee
Every trustee of the charity undertakes to contribute such an amount as may be required (not
exceeding £IO} to the charity's assets if it should be wound up while he or she is a trustee, or within
oneyear after he or she ceases to be atrustee.
Donations and legacies
Unrestricted
Funds
Restricted Total Funds
Fund5
2025
Donations
Donations
Donated goods and services
17,779
17,779
10.585
10,585
17,779
10,585
28,364
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Donations
Donatiorss
Donated goods and services
70,008
70,008
13,833
13,833
70,008
13,833
83,841
Charitable activities
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Grants
Holiday Club fees
After School Clubfees
4Ever Unique fees
LCC Breaktime & HAFfunding
56.317
56,317
47,731
44,622
381,923
39,266
47,731
44,622
381,923
39,266
513,542
56,317
569,859
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Grants
Holiday Clubfees
After School Clubfees
4Ever Unique fees
LCC Breaktime funding
41.717
41,717
50,416
38,906
356,056
56,393
50,416
38,906
356,056
56,393
501.771
41,717
543,488
20

Unique fidz & Co.
Company Limited by Guarantee
Notes to the Knancial Statements lcanhnuedl
Year ended 31 March 2025
Other trading activities
Unrestr4Cted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Fundraising events
74,557
74,557
42,799
42,799
Investment income
Unrestricted Total Fund5 Unrestricted Total Funds
Funds
2025
Funds
2024
Bank interest
5,368
5,368
6,922
6,922
Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Saleof items
2,768
2,768
2,843
2,843
10. Expenditure on raisingfunds
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Fundrai5ingstaff costs
Other fundraising costs
39,605
26,808
39,605
27,808
1,000
66,413
1,000
67,413
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Fundraising staff costs
other fundraising costs
28,997
22,190
28,997
23.190
1,000
51,187
1,000
52,187
21

Unique fidz & Co.
Company Limited by Guarante¢
Notes to the Financial Statements Ccantlnud)
Year ended 31 March 2025
11. Expenditure on charitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Fund5
2025
Staff costs
Play and activities costs
Vehicle costs
other direct C05tS
Depreciation
Support costs
320,325
21,161
10,230
16,224
20,455
194,281
46,742
6,542
5,454
1,023
367,067
27,703
15,684
17,247
20,455
202,965
8,684
582,676
68,445
651,121
Unrestricted
Funds
Restricted Total Funds
Fund5
2024
Staff cost5
Play and activities costs
Vehicle costs
other direct costs
Depreciation
Support costs
269,601
11,531
7,347
12,922
24,871
142,151
40,974
4.615
5,167
583
310,575
16.146
12,514
13,505
24,871
160,397
18,246
468,423
69,585
538,008
12. Analysis of support costs
Total 2025 Total 2024
Staff costs
Premises
Communications and IT
General office
Finance costs
Governance costs
Legal and professional fees
Depreciation
Other support costs
93.490
57,227
13,954
11.425
144
1,790
4,459
4,344
16,132
55.913
66,674
10,974
2.518
122
1,397
8,166
6,165
8,468
202,965
160,397
13. Net income
Net income is stated afterChargin￿lcreditingl.
2025
2024
Depreciation of tangible fixed assets
24,799
31,035
22

Unique fidz & Co.
Company Limited by Guarantee
Ilotes to the financial Statements I￿￿￿￿￿<￿)
Year ended 31 March 2025
14. Independent examination fees
2025
2024
Fees payable to the independent examinerfor:
Independent examination of the financial statements
Other financial services
500
720
500
720
1.220
1,220
15. Staff costs
The total staff costs and employee benefits forthe reportingperiod are analysed as follows:
2025
2024
Wage5 and salaries
Social security costs
Employer contributions to pension plan5
462,828
24,230
13,105
367,046
17,413
11,023
500.163
395,482
The average head count of employees during the year was12024.. 351. The average number of full-
time equivalent employee5 duringthe year is analysed as follows:
2025
2024
Fundraising activities
Direct charitable work
Administration and support
30
30
37
35
No employee received employee benefits of more than £60,000 duringthe year12024- Nill.
Key Management Personnel
Key management personnel include all persons that have authority and responsibility for planning,
directing and controlling the activities of the charity. The total compensation paid to key
management personnel for services provided to the charity was £12,55812024: £9,942>.
16. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by the Trustees other than Mrs J Halpin and Mrs R D Armer, who are key management
personnel ofthe charity. Remuneration of key management personnel is detailed in note 16.
Con5entfor remunerationof theaboveTrusteeswasobtainedfromthe Charitycommission on 24th
February 2010.
Travel costs were also reimbursed to the above Trustees in relation to their position as employees
ofthe Charity
23

Unique fidz & Co.
Company Limited by Guarantee
blotes to the ￿nanCIal Statements (c￿￿￿U<d}
Year ended 31 March 2025
17. Tangiblefixed assets
Setting and
Freehold
play Fixtures and
property equipment
fittings
Motor Computer
vehicles Equipment
Total
Cost
At l Apr 2024
Additions
Disposals
209,283
82.625
5,214
14,279)
34,185
5,246
1339)
66,157
2,526
115.3921
34,574
12,749
11,9901
426,824
25,735
122,0001
At 31 Mar2025
209,283
83,560
39.092
53.291
45,333
430,559
Depreciation
At l Apr2024
Charge forthe
year
Disposals
79,769
31,581
29.517
33.033
173.900
4,344
14,2781
3,873
12,712
11131 115,1841
3,870
24,799
11,9891 121,5641
At 31 Mar 2025
79,835
35,341
27,045
34,914
177,135
Carryingamount
At 31 Mar 2025
209.283
3,725
3.751
26,246
10.419
253,424
At 31 Mar 2024
209,283
2,856
2.604
36,640
1.541
252.924
18. Stocks
2025
2024
Items for resale
250
250
19. Debtors
2025
2024
Trade debtor5
Prepayments and accrued income
Other debtors
61,416
65,322
206
73,998
45,852
703
126,944
120,553
20. Creditor5: amounts falling due within oneyear
2025
2024
Trade creditor5
Accruals and deferred income
Social security and othertaxes
othercreditors
11,311
3,787
6,346
3,353
13,385
2,146
2,733
3,046
24,797
21,310
24

Unique fidz & Co.
Company Limited by eJuarantee
Notes to the Nnancial Statements [￿nI￿n￿rd}
Year ended 31 March 2025
21. Pensions and other post-retirement benef its
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution
planswas £13,105 (2024.. £11,026).
22. Analysis of charitable funds
Unrestricted funds
At
IApril 2024
At
31 March 2025
Income
Expenditure Transfers
General funds
Designated Funds
Building Development
Project
547.157
614.014
1649,0891
116,0101
496,072
150,000
150,000
697,157
614,014
(649,0891
116,010)
646,072
At
l April 2023
At
Tr3nsfer5 31 March 2024
Income Expenditure
General funds
Designated Funds
Minibus
Building Development
Project
413,914
624,343
1479.610)
111,490)
547,157
40,000
140,0001
150,000
150,000
603,914
624,343
1519,6101
111,4901
697.157
Restricted funds
25

Unique fidz & Co.
Company Limiled by Guarantee
Ilotes lo the financial Slatements (Can1￿}
Year ended 31 March 2025
At
IApril 2024
At
Transfers 31 March2025
Income Expenditure
Donations
Donated services
10,585
110.585)
Revenue grant5
CIN - Main Grant
Grantscape
Lancaster District
Mobility Trust
3R Foundation Grant
Award
Arnold Clark
National Lottery Grant-
Siblin8S
Capital Grants
3R Foundation Grant
Award
Co-op
32,942
5,000
148,9521
15,0001
16,010
2.500
12,5001
1,141
500
11.1411
15001
13,375
13,375
859
12871
{4801
572
975
1,455
1,455
66,902
169,4451
16,010
14,922
At
IApril 2023
At
Transfers 31 March 2024
Income Expenditure
Donations
Donated services
13,833
113,8331
Revenue grants
CIN- MainGrant
EricWrightTrust-
Library
Lancaster District
Mobility Trust
3R Foundation Grant
Award
Co-op
Groundwork UK - Tesco
Lancaster District WMF
35,762
147,2521
11,490
5,000
15,0001
2,500
12,5001
500
1,455
500
1,000
15001
1,455
15001
11,0001
5,000
55,550
170,585)
11,490
1,455
26

Ilnique fidz & Co.
Company Limited by Guarantee
otes to the ￿nanCIal Statements l<antinwd)
Y￿r ended 314March 2025
23. Analysis of net assets between funds
Unrestricted
FLtnds
Restricted Total Funds
Funds
2025
Tangible f ixed assets
Current assets
Creditors less than l year
Net assets
251,877
418,992
124,797)
1,547
13,375
253,424
432,367
124,797)
646,072
14,922
660,994
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than l year
Net assets
252,924
465.543
121,3101
252,924
466,998
121,3101
1,455
697,157
1,455
698,612
24. Related partie5
Except as outlined in note 17, no trustee or other person related to the charity had any personal
interest in any contract or transaction entered into by the charity during the period.
No material donations were made byTrustees to the charity.
27