CHARrrY REGISTRATION NUMBER: 1134103 Families Fighting For Justice Unaudited Financial Statements 31 March 2025 MArrocKS GRINDLEY Chartered Accountants 18 Mulberry Avenue Turnstone Business Park Widnes Cheshire WA8 OWN
Families Fighting For Justice Financial Statements Year ended 31 March 2025 Page Trustees, annual report Independent examiner's report to the trustees Statement of financial activities Statement of financial position Notes to the financial statements The following pages do not form part of the financial statements Detailed statement of financial activities 16 Notes to the detailed statement of financial activities 17
Families Fighting For Justice Trustees. Annual Report Year ended 31 March 2025 The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2025. Reference and admlnistrative details Registered charity name Families Fighting For Justice Charlty registration number 1134103 Principal office 6 Anson Street Liverpool Merseyside L3 5NY The trustees Mrs J Williams Mr E Kinnear Mrs E Brown Mrs G McGowan Mrs K Batty Mrs R Tyson Committee Members Mrs J Lowe Mrs J Williams Mrs E Brown Mrs G McGowan Managemènt Board Mr P Dunning - IT Manager Mrs J Lowe - Management Board (Charitable Organisation) Chair Person Mrs J Taylor Independent examiner Mr G Mattocks 18 Mulberry Avenue Turnstone Business Park Widnes Cheshire WA8 OWN Structure, governance and management The board of trustees also forms the executive committee which appoints officers who are responsible for the day-to-day running of the charity.
Families Fighting For Justice Trustees, Annual Report (contlnu8d) Year ended 31 March 2025 Objectives and activities Families Fighting for Justice (FFFJ) was founded by Jean Taylor. It offers support to families suffering the loss of a loved one through murder. manslaughter or culpable road death. FFFJ will always work for change in making a better system. better services for the families of victims of homicide and is always, and has always been known for being outspoken in these areas. We offer home visits, peer support. daily drop-in and different volunteering opportunities. O.L.L.Y (Our Lost Love Years) is a part of FFFJ that supports the children of families of victims of homicide as FFFJ believes that the child, right up to the adults of that family. should all be supported individually. helping that family to stay strongly bonded. OLLY also includes children from communities suffering from hardship. high deprivation and crime. In considering the charity's aims and objectives and in planning its future activities, the Trustees have considered the Charity Commission's general guidance on Public Benefit to ensure that the charity is meeting its requirements. Achievements and performance Families Fighting for Justice Peer Support as they have been doing Sin January 2010. This support offered is separatefrom the delivery of The HUB. The HUB offers a'one Stop Shop. offering information, guidance and referrals where needed. Victims, families of homicide and culpable road death that come into The HUB can be referred to Families Fighting for Justice to receive Peer Support, also if they wish to be referred into the Re-Building Your Future programme delivered by Families Fighting for Justice. Families Fighting for Justice are to deliver inside Merseyside Police Headquarters a presentation to all Family liaison Officers, D.C.I's and Homicide Detectives and those within Merseyside Police who deal with serious crime. Families Fighting for Justice and OLLY our children's group, due to the expansion, we now hold camping trips during the year giving respite to those families and children who need it most. Financial review Incoming resources for the year totalled £59,564 (2024: £77,604) of which £37,311 (2024: £64,372). related to funding for projects upon which restrictions are placed. Project expenditure totalled £95.850 (2024: £75,821). The overall deficit for the year was £36,286 (2024: Surplus £1,783). At 31 st March 2025 the Charity's reserves stood at £171.135 (2024: £207,421) of which fixed assets represented £59.067 (2024: £64,791). Reserves PolScy The trustees have resolved to maintain sufficient reserves to cover short-term operational costs. Risk Managèment The main risks to which the charity is exposed. as identified by the Trustees, have been considered and systems have been established to mitigate those risks. Plans for future periods We are still looking for a suitable building so we can facilitate the expansion of OLLY, this way OLLY'S services can reach more children, the building has to be right and also in the right area. and suitable to accommodate our needs. Our plans are to secure ongoing funding to allow Families Fighting for Justice and OLLY to contain their sustsinability. offering much needed support.
Famllles Flghting For Justl¢e Tru8tee8' Annual Report(¢ Year end 31 March 2025 Tha trugtee$' annual rgport vtas approved .. 11.-.Q.8.-a.< .. and 81gned on behalf of bowd of Mrs J Wlkn TNstee Mr8 R Tyscx) Trustee
Families Fighting For Justice Independent Examiner's Report to the Trustees of Families Fighting For Justice Year ended 31 March 2025 I report to the trustees on my examination of the financial statements of Families Fighting For Justice ('the charity,) for the year ended 31 March 2025. Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 {'the Act,). I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and 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. Independent examinerfs statement I have completed my examination. I confirm that r)0 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 130 of the Act., or 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 the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fairf view which is not a matter considered as part of an independent examination. 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. Mr G Mattocks Independent Examiner 18 Mulberry Avenue Turnstone Business Park Widnes Cheshire WA8 OWN li IF12r
Families Fighting For Justice Statement of Financial Activities Year ended 31 March 2025 2025 Restricted funds Total funds 2024 Unrestricted funds Total funds Note Income and endowments Donations and legacies Other trading activities Other income 3,066 19,187 35,466 1.845 38,532 21.032 60.833 16.621 150 Total Income 22.253 37,311 59,564 77,604 Expenditure Expenditure on charitable activities Total expenditure 45,606 50,244 95,850 75,821 45,606 50.244 95,850 75,821 Net {expendlture)Ilncom• (23.353) (12.933) (36,286) 1,783 Transfers between funds (3.906) 3,906 Net movement in funds (27,259) {9,027) {36,286) 1.783 Reconciliation of funds Total funds brought forward Total funds carried fOard 105,823 101.598 207,421 205,638 78,564 92.571 171.135 207,421 The statement of financial activities includes all gains and losses recognised in the year. All incorne and expenditure derive from continuing activities. The notes on pages 7 to 14 form part of these flnanclal sLilement8.
Famllles Fl hting For Justke Stat6mont of FlnancLql Poslllon 31 rch 2025 Tanolble red assets 13 09067 Current aM•ts 14 6.386 108.982 113.368 9.210 134.720 Cash at bk In 15 1AOO 1 MtKI 111088 171.13S 171.135 142,630 207A21 207A21 Fund8 of th• ¢h•rfty Restrlcled funds Unrestrlcted funds 92,571 101,fJ98 105.823 207A21 Total ch•lly funts 16 171,135 IL-. .QA..AS..,. andare sned ¢Jn behay ofthe bDd by. Mrd J ffl# Mr8 R Tysr
Families Fighting For Justice Notes to the Financial Ststements Year ended 31 March 2025 General infomiatlon The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 6 Anson Street, Liverpool, Merseyside, L3 5NY. Statement of compllance 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 Practi applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP {FRS 102)) and the Charities Act 2011. Accounting pollcles Currant assets Current assets are stated at the lower of cost and net realisable value. Basis of preparation The accounts have been prepared under the historical cost accounting rules and are in accordan with applicable UK accounting standards and Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2005). Other accruals & pr•payments Amounts are stated at the amounts becoming due or receivable. Golng concern There are no material uncertainties about the charity's ability to continue. Taxation The income and gains of the funds are exempt from taxation as they are applied for charitable purposes. Incoming resources Incoming resources from generated funds includes Voluntary Income (Donations), activities for generating funds (fundraising activities) and incoming resources from charitable actrvities (grant income). This income is recognised on an accruals basis. Dlsclosure exemptions The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented.
Families Fighting For Justice Notes to the Financial Statements f¢ontinued) Year ended 31 March 2025 Accountlng pollcles (continued) Judgements and key sources of estlmation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experien and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Fund accounting The accounts include both unrestricted and restricted funds which are detailed in the Notes to the Accounts. Incoming resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charity- it is probable that the economic benefits 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: income from donations or grants is recognised when there is eviden of entitlement to the gift. receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value 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 accounts when received rf the value can be reliably measured. No amounts are included for the 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 •xp•nded All resources expended relate to the direct costs of running the charity including management and operational overheads. Tanglble assets Capital expenditure > £200 is treated as a fixed asset and is Itten off over it's useful economic life in the following bases..
Families Fighting For Justice Notes to the Financial Statements (Gontlnu8d) Year ended 31 March 2025 Accounting policies (ntInUed} Depreclatlon 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- Caravan Motor Vehicles Equipment Computer equipment Straight line over 20 years Straight line over 10 years Straight line over 15 years Straight line over 3 years Impaimient of 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 eXedS 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-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other 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. Financlal instrumènts A financial asset or a financial liability is recognised only when the charity becomes a paty to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable induding 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 othemise be measured reliably. the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at Cost less impairment. Other financial instruments, including derivatives. are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest thal is not a market rate, in which case the asset is measured at the present value of the 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 financial activities. with the exception of hedging instruments in a designated hedging relationship.
Families Fighting For Justice Notes to the Financial Statements (continued) Year ended 31 March 2025 Accountlng policies (contlnued) Financial instruments (contlnuod) 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 loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial 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 what the carying amount would have been had the impairment not previously been recognised. Donations and legaci•s Unrestricted Funds Restricted Total Funds Funds 2025 Donatlons Donations 2.066 410 2,476 Grants Grants 1,000 35,056 36.056 3,066 35,466 38,532 Unrestricted Funds Restricted Total Funds Funds 2024 Donations Donations 8,385 1,258 9.643 Grants Grants 51.190 51,190 8,385 52,448 60.833 Other tradlng actlvlties Unrestricted Funds Restricted Total Funds Funds 2025 Activities for generating funds Charity Shop 2.200 16,987 1.845 4,045 16,987 19,187 1.845 21,032 10
Families Fighting For Justice Notes to the Financial Statements (contlnued) Year ended 31 March 2025 Other trading activities (¢ontlnu•dJ Unrestricted Funds Restricted Total Funds Funds 2024 Activities for generating funds Charity Shop 4,697 536 11,388 5,233 11,388 4,697 11.924 16,621 Other Income Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Other income 150 150 Expenditure on charitable activities by fund type Unrestricted Funds Restricted Total Funds Funds 2025 Direct Charitable Activities Support costs 44,406 1,200 50.244 94.650 1,200 45,606 50,244 95.850 Unrestricted Funds Restricted Total Funds Funds 2024 Direct Charitable Activities Support costs 10,677 1,440 63,704 74,381 1,440 12,117 63,704 75,821 Expendlture on charitable activities by activity type Activities undertaken directly Support Total funds costs 2025 Total fund 2024 Direct Charitable Activities Governance costs 94.650 94,650 1.200 74,381 1,440 1.200 94,650 1,200 95,850 75,821 Analysis of support costs Analysis of support costs activity 1 Total 2025 Total 2024 Governance costs 1,200 1.200 1.200 11
Families Fighting For Justice Notes to the Financial Statements (ntInued} Year ended 31 March 2025 10. Net (expenditure)lincome Net (expenditure)lincome is stated after chargingl(crediting): 2025 2024 Depreciation of tangible fixed assets 7,064 7.415 11. Independènt examination fees 2025 2024 Fees payable to the independent examiner for: Independent examination of the financial statements 1,200 1,200 12. Trustee remuneratlon and expenses No remuneration or other benefits from employment with the charity or a related entity were received by the trustees. 13. Tangible fixed assets Plant and machinery Motor vehicles User defined asset Equipment Total Cost At 1 April 2024 Additions 43.295 16.000 20,848 1,340 8,449 88.592 1.340 At 31 March 2025 43,295 16,000 22,188 8,449 89.932 Depreciation At 1 April 2024 Charge for the year At 31 March 2025 6,280 2.165 5.500 1,500 6.227 1.288 5.794 2.111 23,801 7,064 8.445 7.000 7,515 7.905 30,865 Carrylng amount At 31 March 2025 34,850 9.000 14,673 544 59.067 At 31 March 2024 37,015 10,500 14,621 2,655 64.791 There were no material commitments at the period end. All fixed assets are used in the direct charitable activities of the organisation. 14. Debtors 2025 2024 Prepayments and accrued income 6.386 9.210 15. Credltors: amounts falling due wlthln one year 2025 2024 Accruals and deferred income 1,300 1,300 12
Families Fighting For Justice Notes to the Financial Statements (contlnued) Year ended 31 March 2025 16. Analysis of charitable funds Unrestricted funds At 1 April 2024 At 3L1 March 2025 Income Expenditure Transfers General Fund 105,823 22,253 {45,606) (3,906) 78.564 At 1 April 2023 At 31 March 2024 Income Expenditure Transfers General Fund 108,324 13,232 {12,117) (3,616) 105,823 Restrlcted funds At 1 April 2024 At 31 March 2025 Income Expenditure Transfers Restricted Funds 101,598 37,311 {50,244) 3,906 92.571 At 1 April 2023 At 31 March 2024 Income Expenditure Transfers Restricted Funds 97,314 64,372 (63.704) 3,616 101,598 Restricted funds were given towards the core costs of Families Fighting for Justice, and O.L.L.Y. (Our Lost Love Years). 17. Analysis of net assets between funds Unrestricted Funds Restricted Total Funds Funds 2025 Tangible fixed assets Current assets Creditors less than 1 year Net assets 729 79.135 (1,300) 78,564 58,338 34.233 59,067 113,368 (1,300) 171,135 92,571 Unrestricted Funds Restricted Total Funds Funds 2024 Tangible fixed assets Current assets Creditors less than 1 year N•t assets 337 105,786 {300} 105,823 64,454 38.144 (1,000) 101,598 64,791 143,930 (1.300} 207.421 18. Contingencies The charity did not have any contingent liabilities at 31 March 2025 (2024.. none) 13
Families Fighting For Justice Notes to the Financial Statements (continued) Year ended 31 March 2025 19. Related parties There were no material related party transactions during the year which require disclosure. (2024: None) 14
Families Fighting For Justice Management Information Year ended 31 March 2025 The following pages do not form part of the financial statements. 15
Families Fighting For Justice Detailed Statement of Financial Activities Year ended 31 March 2025 2025 2024 Income and endowm•nts Donations and lagacies Donations Grants 2,476 36,056 9,643 51,190 38,532 60,833 Other trading activities Activities for generating funds Charity Shop 4.045 16,987 5.233 11,388 21,032 16.621 Other income Other income 150 Total Incomè 59,564 77,604 Expendlture Expenditure on charitable activities Light and heat Repairs and maintenance Insurance Motor vehicle expenses Other motorltravel costs Legal and professional fees Telephone Other office costs Depreciation Sundry expenditure Project expenditure 23,238 2,249 513 3,995 1,591 1,200 1,362 9.680 7,064 200 44,758 18.595 569 598 7.521 4,088 1,440 1,537 6,036 7,415 1,942 26,080 95,850 75,821 Total expendlture 95,850 75.821 Net (expendlture)lincome (36,286) 1,783 16
Families Fighting For Justice Notes to the Detailed Statement of Financial Activities Year ended 31 March 2025 2025 2024 Expenditure on charitable activities Direct Charltable Activities Activltles undertaken directly Rent, rates, light & heat Repairs and maintenance Insurance Motor vehicle expenses Other motor, travel and subsistence Telephone Office & l.T. costs & equipment Depreciation Sundry expenditure Project expenditure 23,238 2,249 513 3,995 1,591 1,362 9,680 7,064 200 44,758 18.595 569 598 7.521 4.088 1.537 6,036 7,415 1.942 26,080 94.650 74,381 Governance costs Governance costs - accountancy fees 1,200 1,440 Expenditure on charitable activitles 95,850 75,821 17