CHARITY REGISTRATION NUMBER." 1134103 Families Fighting For Justice Unaudited Financial Statements 31 March 2026 MATTOCKS GRINDLEY Chartered Accountants 18 Mulberry Avenue Turnstone Business Park Widnes Cheshire WA8 OWN
Families Fighting For Justice Financial Stat•m•nt3 Year ended 31 March 2026 Page Trustees, annual report Independent examinerfs report to the trustees Statement of financial activities Statement of financial position Notes lo 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 2026 The Iruslees present their report and the unaudited financial statements of the charity for the yearended 31 March 2026. Refgrence and administrative detalls Reglstered charity name Families Fighting For Justice Charity reglstrntlon number 1134103 Prlnclpal office 6 Anson Street Liverpool Merseyside L3 5NY The trustees Mrs J Vmlliams Mr E Kinnear Mrs E Brown Mrs K Baty Mrs R Tyson Mrs J Woods (Appointed 16 January 20261 Commltto• M•mbgrs Mrs J Lowe Mrs J Willkqms Mrs E Brown Mrs G McGowan Ilanagement Board Mr P Dunning- IT Manager Mrs J Lowe - Management Board (Charitable Organisation) Chair Person Mrs J Taylor Independent Oxominor Mr G Mattocks 18 Mulberry Avenue Turn$tone Bu$ine$s Park Widnes Cheshire WA8 OWN Structiirg J govemanc• and manag•ment The board of trustees also fomis the executive commrttee which appoints officers who are responsible for the day-to-day running of the ch8rity.
Families Fighting For Justice Trust••s' Annual Rèport fconlhyu•dJ Year ended 31 March 2026 Oblectiv•s and activities Families Fighting for Justice {FFFJ) was founded by Jean Taylor. 11 offers support to families suffering the loss of a loved one through murder, manslaughter or culpable road death. FFFJ will always work for change in making a better system, better services for the families of victims of homicide and is always, and has always been known for being outspoken in these areas. We offer home visits, peer support daily drop-in and different volunteering opportunities. O.L.L.Y {Our Lost Love Years) is a part of FFFJ that supports the children of families of victims of homictde as FFFJ believes that the child, right up to the adutts of that family, should all be supported individually, helping that family to stay strongly bonded. OLLY also includes children from communities suffering from hardship. high deprivation and crime. In ¢onsidering the charity's aims and objectives and in planning its future activities. the Trustees have Considered the Charity Commission's general guidance on Public Benefit to ensure that the charty is meeting its requirements. A¢hiovemonts and p•rfonnanc• Familie$ Fighting for Justice Pe8r Support as they have been doing since January 2010. This support offered is separate from the delivery ofThe HUB. The HUB offers a'one Slop Shop. offering information, guidan¢e and referrals where needed. Victims. families of homicide and culpable road death that com8 into The HUB can be referred to Families Fighting for Justice lo receive Peer Support, a150 if they wish to be referred into the Re-8uilding Your Future programme delivered by Families Fighting for Justs'ce. Families Fighting for Justice are lo 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 1rne. Families Fighting for Justiee and OLLY our children's group, due lo the expansion, we now hold tsvo Camping trips during (he year giving respite to those families and chIldn who need it most Flnanclal revlew Incoming resources for the year totalled £93,612 12025-. £59.564) of which £61,89712025.' £37,311). related to funding for projects upon which restrictions are placed. Project expenditure tolalled £95.526 12025.. £95,850). The overall deficit for the year was £1,91412025.' Deficrt £36.286. At 31st March 2026 the Charity's reserves stood at £169.221 12025.. £171.1351 of which fixed assets represented £53,68312025.' £59,067). Reserves Poli¢y The trustees have resolved to maintain sufficient reserves to cover short-teTh operational costs. Rlsk Management The main risks to which the charity is exF)osed, as identified by the Tru$tee$, have been considered and systems have been established to mibgate those risks. Plans for futuro perlods We are still looking for a suitable building so we can facilitate the expansion of OLLY, this way OLLY'S servitss 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 fvnding to allow Families Fighting for Justice and OLLY to contain their sustainability, offering much needed suppoTL
Famllles Flghtlng For Justl(¥ Ywr •nd•d 31 I1h 2026 eoty. Tiu61** <c tj) RT•
Families Fighting For Justice Independent Examiner's Report to the Truste•s of Familiès Fighting For Justic• Year •nd•d 31 March 2026 I pOrt lo the trustees on my examination of the financial statements of Families Fighting For Justice {'the charity,) for the year ended 31 March 2026. Re$pon$ibilitios and basis of report As the trustees of the ¢harity you are responsible for the preparation of the financial statements in accordance with the reqU1MentS of the Charities Act 2011 {'Ihe Act'i. I pOrt in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in ¢arying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515}{bl of the Act. Independent examlnerfs statement I have completed my examinab'on. l confirm that no material matters have come to my attention in connection with the examination giving me cause lo believe that in any material respect.. accounting records were not kept in respect of the chanty as required by section 130 of the Act., or the financial statements do not a¢¢ord with those records,. or the financial statements do not comply with the applicable reqUlTnents ¢on¢eming the form and content of accounts sel out in the Charities (Account$ and Reports) Regulation$ 2008 other than any requiremenl that the accounts give a 'true and fairf view which 1$ 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 lo which attention should be drawn in this report in order to enable a proper understanding of the accounts lo be reached. Mr G Mattocks Independent Examiner 18 MulbeTry Avenue Tumslone Business Park Wdnes Cheshire WA8 OWN 14/7/26
Families Fighting For Justice statement of Financial Activitles Year ended 31 March 2026 2026 Restricted funds Total funds 2025 Unrestricted fvnds Total fvnds Not• Income and endowments Donations and lega¢ies other trading activrlie$ Total Income 15 31,583 61.897 117 61,912 31,700 93,612 38,532 21.032 31.598 62,014 59.564 Expendlture Expenditure on charitable a¢tivitie$ Total expondllura 38,725 38.725 56.801 95,526 95,526 95,850 56,801 95,850 Net expondlture 17.1271 5,213 (1,9141 136,2861 Transfers behyeen funds 11,040) 1.040 Not movement In funds {8.167} 6,253 (1,914) {36,286) Reconclllatlon of funds Total funds brought forward Total funds carrled forward 78,564 92.571 171,135 169,221 207,421 70,397 98,824 171,135 The statement of financial actNlties includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. Th• not on pago8 7 to 14 fomi part of thesè financial 8tatement8.
F4mUlo6 Flghtlno For Justkè 31 M•bth 2D26 12 59.IA7 il IVJ.114 106.£82 11•,7J• 113.368 112.C*8 171.135 171.135 24 YO?•7 18•221 92.571 18.504 171.13S R Tyw
Families Fighting For Justice Notes to the Financial Statements Year ended 31 March 2026 General Infomiatlon The charity is a public benefit entity and a regi$tered charity in England and Wales and is unincorporated. The address of the principal office is 6 Anson Street, Liverpool, Merseyside, L3 5NY. statement of compliance These financial statements have been prepared in ¢ompliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice appluble to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 (Charities SORP IFRS 10211 and the Charities Act 2011. Accountlng policles Current assets Current assets are stated al the lower of cost arKI net realisable value. Basls of preparation The accounts have been prepared under the historical cost accounting rules and are in accordance with applicable UK accounting standards and Statement of Recommended Practice.. Accounting and Reporting by Charities ISORP). Other •c¢ruals & pr•payments Amounts are slated at the amounts becoming due or receivable. Golng con¢em There are no material un¢ertainties about the charity's ability to continuè. Taxatlon The income and gains of the funds are exempt from taxation as they are applied for charitable purposes. Incoming resources Incoming resources from generated funds includes Voluntary Income (Donations), activities for generating fvnds (fundraising activiliesl and incoming resources from charitable activities (grant income). This income is recognised on an accruals basis. Dlsclosure exemption$ The enlty satisfies the ¢rileria 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.. {al No cash flow statement has been presented for the company. (bl Disclosures in reSt of financial instruments have not been presented.
Famllles Flghting For Justice Notes to the Financial Statements (¢onliniMdJ Year ended 31 March 2026 A¢¢ountlng poll¢l•s (continu•d) Judgements and key sourcos of oStImaOn unGertalnty The pParatIOn of the financial statements require$ management to make judgements, eslimales and a$$umptions that affect the amount$ reported. These esb'males and judgements are Conlinualty reviewed and a ba$ed on experience and other fadors, including expectations of future events that are believed to be reasonable under the ¢ir¢um$tances. Fund a¢¢ounting The ac¢ount$ in¢lude both UnstriCted and restricted funds which are detsiled in the Notes to the Accounts. In¢omlng r¢sour¢8s 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 wrth the transaction will flow to the charity and the amount can be reliably measured. The following specthc policies are aPpld to particular eategories of ineome-. income from donations or grants 1$ cOgnised when there is evidence of entlement to the gift, receipt is probable and its amount can be measured reliably. legacy income is recognised when Teceipt is probable and entitlement is established. In¢ome from donated goods is Tr*a$Ud at the fair value of the goods unless this is impractical to measure reliably, in which ¢ase the value is derived from the Cost to the donor or the estimated resale value. Donated facilities and serviees are recognised in the accounts when received if Ihe value can be reliably measud. No amounts are included for the ¢ontribution 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 fvjnds unless there 1$ a ¢ontra¢tual requirement for it to be spent on a particular purpose and retumed if unspent, in which case il may be regarded as restricted. Rosource5 expended All resources expended late to the dire¢t ¢o$ts of wnning the ¢harity in¢luding management and operational overhead$. Tanglble a8sats Capital expenditure > £200 is treated as a fixed asset and is written off over ivs usefvl economic life in the following bases..
Families Fightlng For Justlce Notss to the Financial Statements (continu•dJ Yèar •nd•d 31 March 2026 Accounting policies (conttnu8dJ Dgprnclatlon Depreciation is cakulated so as to write off the cost or valuation of an asset, less its residual value. over the useful economic lrfe 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 Impairment of fix•d assots A VIeW for indicators of Impalmnt is carried out at each pOrting d*e. with the recoverable amount being estimated where such indicators exist. Where the carying value exceeds the recoverable amount, the asset is impaired a¢¢ordingly. Prior impairments are also reviewed for possible VerSal at each porting date. For the purposes of impairment te$ling, when it 1$ not possible to estimate the recoverable amount of an individual asset, an estimate is made of the reeoverable amount of Ihe cash-generating unit to which the asset belongs. The tssh4enerating 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 dale. allocated lo 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 asSned to those units. Financial Instruments A financial asset or a financial liability is recognised only when the charity be¢omes a paty to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. curnt a$sels and current liabilitie$ are subsequently measured al the cash or other consideration expected lo be paid or received and not discounted. Debt instruments are subsequenuy measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise 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 measLtred at cost less impaifmenl. Other financial instrumen1$, including derwatives, are initially recognised at fair value, unless payment for an asset 1$ deferred beyond normal business tems or financed al a rale of interest that is not a market rate, in whieh ease the asset is measured al the present value of the future payments dis¢ounled at a market rate of interest for a similar debt instrument.
Families Fighting For Justice Notes to thè Flnanclal Stat•m•nts fcontlftued) Year ended 31 March 2026 Accounting policies (conllnuodj Flnanclal Instruments (condnued) Other financial instruments are subsequenly measured at fair value, with any changes recognised in the statement of financial activits'es, wrth 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 impaimient, an impaimient loss is recognised under the appropriate heading in the ststemenl 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 impairmenL Other financial assets are either assessed individualty or grouped on the basis of similar credit risk characteristiC5. Any VersalS of impairment are recogni5ed immediately. to the extent that the reversal does not result in a Carrying amount of the financial asset that exceeds what the Carrying amount would have been had the impaiment not previously been recognised. Don•tions and l&ga¢i08 Unrestricted Funds Restricted Total Funds Funds 2026 Donatlon8 Donations 15 1.091 1.106 Grants Grants 60,806 60,806 61,912 15 61,897 Unrestricted Funds Restricted Total Funds Funds 2025 Donations Donations 2,066 410 2,476 Grants Gr8nts 1,000 3,066 35,056 36.056 35,466 38,532 Other Irading activllles Unrestricted Funds Restricted Total Funds Funds 2026 Activities for generats'ng funds Charity Shop 6.301 25,282 117 6.418 25,282 31,583 117 31,700 10
Families Fighting For Justice Notes to the Flnanclal Statem•nts (contlnu6d) Y•ar •nd•d 31 March 2026 othor trodlng aclivities f¢onllnu Unreslri¢led Fund$ Restricted Total Funds Funds 2025 Activities for generating fiJnd$ Charity Shop 2,200 16,987 19,187 1,845 4,045 16,987 21,032 1,845 Expendlture on chaYlt•ble •¢tlvltlu by fund typ• Unrestricted Funds Restricted Total Funds Funds 2026 Direct Charitable Activities Support costs 37,625 1,100 56,801 94.428 1.100 95.526 38.725 56.801 Unrestricted Funds Restricted Total Funds Funds 2025 Direct Charitabl8 Activiti85 Supp)rt Costs 44,408 1,200 50,244 94,650 1,200 45,61 50,244 95,850 Expndlturo on ¢harltsble a¢tivitio6 by activity type Activities undertaken directly Support Total funds costs 2026 Total fund 2025 Direct Charitable Activities Governance costs 94.426 94,426 1,100 95,526 94,650 1,200 1,100 94.426 1.100 95,850 Anatysls of support costs Analysis of support costs activity 1 Total 2026 Total 2025 Governance costs 1,200 1,200 1.200 Net expendlture Net expenditure is stated after chargingl{creditingl: 2026 2025 Depreciats'on of tangible fixed assets 5,384 11
Families Fighting For Justice Notes to th• Financial Statsments (contlnu8d) Year ended 31 March 2026 10. Independent examination fees 2026 2025 Fees payable to the independent examiner for. Independent examination of the financial statements 1.200 1,200 11. Trustso romungrallon and expenses No remuneration or other benefits from employment with the charity or a related entity were received by the trustees. 12. Tanglble fixed assets Plant and machinery Motor vehicles Computer equipment Equipment Total Cost At 1 April 2025 and 31 March 2026 43.295 16,000 22.188 8,449 89,932 Depreciation At 1 April 2025 Charge for the year At 31 March 2026 8,445 2,165 10,610 7.000 1.500 7,515 1,288 7,905 431 30,865 5,384 36,249 8,500 8,803 8.336 Carrylng amount At 31 March 2026 32,685 34,850 7,500 13,385 113 53,683 59,067 At 31 March 2025 9,000 14.673 544 There were no matenal ¢ommstments at the period end. All fixed assets are used in the direct ¢haritabFe activities of the organisation. 13. Debtors 2026 2025 Prepayments and a¢¢rued income 6,424 6,386 14. Credltors: amounts falling due within one year 2026 2025 Accruals and deferred income 1,200 1,300 12
Families Fighting For Justice Not•s to the Financial Statements (¢onlTnuvdJ Year onded 31 March 2026 15. Anaty$i$ of ¢haritable funds Unrostrlcted funds At 1 April 2025 At 31 Mar¢h 2026 Income Expenditure Transfers General Fund 78,564 31,598 (38,7251 (1,0401 70,397 At 1 April 2024 Al 31 March 2025 Ineome Expenditure Transfers General Fund 105,823 22,253 {45,6061 {3,9061 78,564 Restrfctod funds At 1 April 2025 At 31 March 2026 Income Expenditure Transfers Re$tricled funds 92,571 62,014 156,801} 1,040 98,824 At 1 April 2024 At 31 March 2025 Income Expenditure Transfers Restricted Funds 101,598 37,311 150.2441 3,906 92,571 Restri¢led funds were given towards the core costs of Families Fighting for Justice. and O.L.L.Y. (Our Lost Love Years). 16. Analysls of net assets betw•on funds Unrestricted Funds Restricted Total Funds Funds 2026 Tangible fixed assets Current assets Credttors less than 1 year Not a$$ots 581 71,016 11,200) 70,397 53,102 45,722 S3,683 116,738 (1,200) 169,221 98,824 Unrestricted Funds Restricted Total Funds Funds 2025 Tangible fixed assets Current assets Creditors less than 1 year Net assets 729 79,135 11,300) 78,564 58.338 34.233 59,067 113,368 {1,3001 171,135 92,571 13
Families Fighting For Justice Not•s to the Financial Statements (contlnu8dJ Yoar ended 31 March 2026 17. Contingencies The charity did not have any contingenl liabilities at 31 Mah 202612025.. none} 18. Related partles There were no material ¥t¢d party transactions during the year which require disclosure.12025'. None) 14
Families Fighting For Justice Management Infomiation Year ended 31 March 2026 The following pages do not fomi part of the flnanclal statements. 15
Families Fighting For Justice Detailed Ststement of Financial Actlvltlas Year ended 31 March 2026 2026 2025 Incorne and endowments Donations and legacies Donations Grants 1,106 60,806 61,912 2,476 36,056 38,532 Other lrnding acllvltles Aclivits'es for generatin9 funds Charity Shop 6,418 25,282 31,700 4,04S 16,987 21,032 Total incom• 93,612 59.564 Expenditure Expendltvre on ¢haritsbl• activities Rent. rates, light & heat Repairs and maintenance Insurance Motor vehicle expenses Other motorltravel costs Legal and professional fees Telephone other office costs Depreciation Sundry expenditure Project expenditure 25,640 2,060 1,681 23,238 2,249 513 3,995 1,591 1,200 1,362 9,680 1.100 1.425 5.419 5.384 193 46,632 95,S26 200 44,758 95,850 Total •xp•ndlturo 95,526 95,850 Net expendfture 11,914) {36,2861 16
Families Fighting For Justice Notes to th• Detsiled Stst•m•nt of Financial Activiti•s Year ended 31 March 2026 2026 2025 Expendlture on charitable activities Dlrect Ch•rhable Activities Aetlvltl•$ undertaken dlrectly Rent, rates, light & heat Repairs and maintenance Insurance Motor vehicle expenses Other motor, travel and subsistence Telephone Offi'ce & l.T. costs & equipment Depreciation Sundry expenditure Project expenditure 25,640 2,060 1,681 3,648 2,344 1,425 5,419 5,384 193 46,632 94,426 23,238 2.249 513 3,995 1,591 1,362 9,680 7,064 200 44,758 94,650 Govgrnance costs Accountancy fees 1.100 1,200 Expgnditure on charltable activitles 95,526 95,850 17