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2025-12-31-accounts

CACH-ALL Registered Charity No: 1335276

CACH-ALL

Financial Statement For the Year Ended 31 December 2025

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CACH-ALL Registered Charity No: 1335276

Charity Information Page

TRUSTEES Hannah-Mei Grisley (Chair)
Vanessa Smith
Kate Evans
Bing Stonehouse
REGISTERED ADDRESS Suite RA01
195-197 WOOD STREET
LONDON
E17 3NU
CHARITY NUMBER 1135276
INDEPENDENT ACCOUNTANT JM Accountants
137 Cherry Crescent
Rossendale
BB4 6DS
BANKERS Lloyds Bank
25 Gresham Street
London
EC2V 7HN
GOVERNING INSTRUMENT Trust deed dated 11 May 2017

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CACH-ALL Registered Charity No: 1335276

Trustees Report

The Trustees submit their report and unaudited financial statements for the year ended 31 December 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity’s trust deed, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice” applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and the Republic of Ireland (FRS 102).

Legal and administrative information set out on page 2 forms part of this report.

Trustees

The trustees are responsible for the general control and management of CACH-ALL as part of the Charity’s Committee. They are named as follows:

Deanna Benedict Co-Chair Resigned 9 March 2025
Helen Rudolf Co-Chair Resigned 9 March 2025
Hannah-Mei Grisley
Chair
Appointed 9 March 2025
Sarah Laws Treasurer Resigned 9 March 2025
Bing Stonehouse Treasurer Appointed 9 March 2025
Clare Stephens Secretary Resigned 9 March 2025
Kate Evans Secretary Appointed 9 March 2025
Malcolm Dixon Membership Secretary Resigned 9 March 2025
Vanessa Smith Membership Secretary Appointed 9 March 2025

Trustees’ Responsibilities

The Trustees are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that year. In preparing those financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (issued in January 2015) and in accordance with the special provisions applicable to small companies.

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CACH-ALL Registered Charity No: 1335276

Trustee Recruitment & Training

The Trustees may appoint any person who is willing to act as a Trustee. Each Trustee shall retire with effect from the conclusion of the AGM next after his or her appointment but shall be eligible for re-election at that AGM. The Trust Deed provides for four Trustees. All Trustees are skilled to carry out their responsibilities, however, if any further training is identified it will be provided.

Principal Activities and Objects of the Charity

To support and relieve the needs of families who have or are intending to adopt a child transnationally and/or transracially.

To advance the education of the public in short and long term issues related to transnational and transracial adoptions.

To advance the education of transnationally and/or transracially adopted children and their families in the interests of social welfare and for recreation and leisure time occupation with the object of improving their conditions of life.

Achievements and Performance

The Trustees are pleased to report that CACH-ALL has had a good year supporting its members with face to face meetings and gatherings. CACH-ALL was able to deliver a wellattended Reunion, a popular CACH-ALL Festival attended by 84 (2024: 96) of our members and approve 6 (2024: 4) CACH-ALL Awards to qualifying adoptees.

The Committee notes that membership numbers have continued to fall during the year and as of March 2025 we had 351 member families down from 379 in 2024.

Designated Fund: CACH-ALL Awards

The Trustees approved 6 applications totalling £2,297. Applicants for CACH-ALL Award grants are subject to a lifetime limit of £500 and applications for approval of an award must take place before the activity is undertaken (although the claim may be completed after the activity in agreed circumstances).

Applicants must have been CACH-All members for at least two years before submitting an application.

Income received into the fund is made up as follows:

Income received into the fund is made up as follows:
2025 2024
£ £
Fundraising Platforms 544 -
Raffle proceeds – reunion 1,038 405
Raffle proceeds – festival 236 194
Total 1,818 599

The balance of the CACH-ALL Award funds at the end of the year stands at £10,793 (2024: £11,272) and includes all donations that have been made specifically for this fund.

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CACH-ALL Registered Charity No: 1335276

General Fund and Reserves Policy

The Trustees deem it prudent to maintain a minimum reserve balance of £10,000 in the general fund and confirm that this goal has been achieved throughout 2025. Activities for the year have resulted in an unrestricted surplus of £170 (2024: £3,817). Accordingly, unrestricted reserves stood at £40,172 at the year-end (2024: £40,002).

Income and expenditure are detailed on page 10 onwards, but the summary below provides an overview of how members’ subscriptions have been used:

2025 2024
£ £
Membership income 12,124 13,000
Donations & fundraising 2,760 3,067
Bank interest 497 371
Reunion (7,379) (5,369)
Festival (3,849) (4,770)
Other events (639) (235)
Magazine (365) -
IT (28) -
Bookkeeping - (300)
Subscription Costs (705) (687)
Governance Costs (1,829) (945)
Committee Expense (417) (314)
Net Results 170 3,817

Reunion

We had 244 attendees (2024: 217) including 46 adoptees (2024: 47) aged under 18 and 46 adoptees (2024: 40) aged over 18. It was held at the same venue - Mercure Hotel in Daventry. In line with 2024, the continued decision was made for the 2025 reunion to not have exclusive use of the hotel.

Without exclusive use of the Mercure Hotel in Daventry, we still had a range of activities including workshops for adoptees and parents. We also had a range of speakers including a Q&A with an adoptees panel. The stalls in the foyer were a highlight including CACH ALL members’ crafts and various fundraising activities for CACH ALL. Our dinner entertainment included dancing and the ever-popular photo booth.

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CACH-ALL Registered Charity No: 1335276

Reunion (Continued)

Below outlines the comparison of the 2025 and 2024 Reunion budget:

Summary 2025
£
Income
6,485
Expenditure
(13,864)
Summary 2024
£
Income
5,996
Expenditure
(11,365)
Net Cost
(7,379)
Net Cost
(5,369)

Thanks to Jen and Denise Huxtable, our reunion co-ordinators, for doing a fantastic job on another successful reunion.

Festival

There were 34 families and 84 attendees in total at the Umberslade Summer Festival this year. The adults enjoyed the opportunity to catch up with other families and watch our young people enjoy themselves. Particular highlights were the cookout, bushcraft activities (including slate pendant making, Lithuanian grass weaving and tie-dye), archery, nature walks and a great barn dance with music from Cuck Curiosity. The weather was perfect and a great time was had by all attendees.

Thanks to Tony and his team for all their hard work resulting in another fantastic summer festival!

Adoptee Events

Young adult adoptees met up on several occasions, including Lunar New Year and Christmas, in a number of locations during the course of 2025.

Other Events

Adoptee Talks

In October we brought back Adoptee Talks which were last held in 2022. CACH-ALL Adoptee Talks is an insightful series of TED-style talks that shine a spotlight on adoptee voices and experiences. Featuring inspiring speakers, thought-provoking stories, and creative perspectives, the event explores themes such as birth family searching and reunion, identity and belonging. Attendees heard from adoptees across different mediums, followed by an engaging Q&A panel and a showing of The Space Between You and Me: A Documentary about Korean Adoptees, Reunion and Motherhood.

Bewl Water

This was a multi-day gathering with 8 young people held in the summer which was subsidised by the charity for £344. The event included many fun activities, including kayaking, cycling, laser tag, aqua park and paddleboarding

Regional events can be organised by any member and funding applied for directly to the Committee.

The Young Adult reps continued a series of regional meet ups for adoptees and sometimes families.

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CACH-ALL Registered Charity No: 1335276

Magazine

The biannual Magazines were published in June and December as digital copies, with the winter 2025 edition being sent out also as a paper copy to members in January 2026. The Committee decided to send the winter 2025 edition as a paper copy to maintain interest of all our members, especially those who may not be as active on our online platforms, to highlight what the charity achieved in 2025, and to promote the forthcoming Reunion. The Magazine was resized to A5 size to ensure that printing and postal costs were sustainable. In addition, we send e-newsletters to members every two months to share updates on upcoming and past events, activities and resources.

The June edition highlighted the 30th Anniversary of the CACH-All Reunion and the new Committee now adoptee-led, as well as our members’ achievements and contributions such as an adoptee’s experience teaching English in China and review of the play called ‘Too Many Books’.

The December edition highlighted the CACH-All Festival, the achievements of our adoptee members, and upcoming events. This edition featured moving and educational contributions from adoptees, parents and a therapist on mental health, academic research into what it means to be an adoptee, trauma vs neurodivergence, and the legacy of the one-child policy.

Thanks to Lizhi and Hannah for leading the creation of the Magazine and adding their creativity. Thanks to our volunteers who acted as proofreaders and assisted with postage and packaging.

Public Benefit

In planning our activities for the year, we kept in mind The Charity Commission’s guidance on public benefit at our Trustees’ meeting and will continue to do this in future meetings. We continue to offer advice and sign-posting to members of the UK public who may be exploring the idea of intercountry adoption.

Looking forward to 2026 we are planning the return of the Reunion at its usual venue at Daventry along with the popular Festival in Tamworth-in Arden. We will continue to look for ways to benefit the children and young adults of the CACH-ALL community and, on an ad hoc basis, support other charities that work with children adopted from overseas and those supporting new adoptions.

Financial Review

We saw a 7% decrease (2024: 6% decrease) in membership subscriptions income this year which reflects an ongoing trend of families leaving the organisation as their families grow up. The year ended with a net core surplus of £170 compared to the surplus in 2024 of £3,817. As a consequence, general reserves rose from £40,002 to £40,172.

Designated Fund

The designated fund fell slightly by £479 from £11,272 to £10,793. This is sufficient for over 20 years of awarding funds at the present level of activity.

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CACH-ALL Registered Charity No: 1335276

New Committee and Trustees

As of 2025, we are delighted to have an adoptee-majority committee to help us shape the future of CACH-All with three out of the four Trustees being adoptees. The Trustees would like to thank the adoptive parents who have led and stewarded the charity from its founding until this year.

With the majority of our adoptee members now over 13 years old and the closure of intercountry adoptions from China last year (where the majority of our adoptee members are adopted from), the focus in adoptee communities is likely to shift.

The CACH-All Committee will ensure the charity is prepared for this shift by undertaking a review and evaluation of how the charity can support our community best.

Risk Management

The Trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the risks.

Reviewing the known risk factors these continue to be listed as follows:

The Committee continues to bear these risk factors in mind at every committee meeting.

Going Concern

A charity’s ability to continue operations is generally based on the financial stability of an organisation of which there is no issue with CACH-ALL.

rately


Hannah-Mei Grisley, Chair

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CACH-ALL Registered Charity No: 1335276

INDEPENDENT ACCOUNTANT’S REPORT TO THE TRUSTEES OF CACH-ALL

I report to the Trustees on my examination of the accounts of CACH-ALL (“the charity”) for the year ended 31 December 2025.

Responsibilities and basis of report

As the Trustees of the charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the charity’s accounts 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.

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit goes beyond the limited assurances that an independent examination can provide. Consequently, I express no opinion as to whether the accounts present a “true and fair view” and my report is limited to those specific matters set out in the independent examiner’s statement.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me reasonable cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the accounts did not accord with those records; or

  3. the accounts did not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reporting) Regulations 2008 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.

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.

Josie Malloy BSc FCA

for and on behalf of JM Accounting 137 Cherry Crescent Rossendale Lancs BB4 6DS

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CACH-ALL Registered Charity No: 1335276

Statement of Financial Activities

For the Year to 31[st] December 2025

Notes Unrestricted Designated Total **Unrestricted ** Designated Total
Funds Funds 2025 Funds Funds 2024
£ £ £ £ £ £
Incoming resources
Income
&
endowments
from:
Donations & Legacies 2 2,760 - 2,760 3,067 - 3,067
Charitable activities 3 21,180 1,818 22,998 21,326 599 21,925
Investments 4 497 - 497 371 - 371
Total 24,438 1,818 26,255 24,764 599 25,363
Resources expended
Expenditure on:
Charitable Activities 5 24,268 2,297 26,565 20,946 1,192 22,138
Net Income/(Expenditure) 170 (479) (309) 3,817 (593) 3,224
Transfers between funds - - - - - -
Net movement in funds 170 (479) (309) 3,817 (593) 3,224
Reconciliation of funds
Total funds brought forward 12 40,002 11,272 51,274 36,185 11,865 48,050
Total funds carried forward 12 40,172 10,793 50,965 40,002 11,272 51,274

The statement of financial activities has been prepared on the basis that all operations are continuing operations.

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CACH-ALL Registered Charity No: 1335276

Balance Sheet

As at 31st December 2025

Notes Unrestricted Designated Total Unrestricted Designated Total
Funds Funds 2025 Funds Funds 2024
£ £ £ £ £ £
Current assets
Debtors 9 4,685 - 4,685 2,180 - 2,180
Cash at bank and in hand 36,489 10,793 47,282 38,918 11,272 50,190
Total current assets 41,174 10,793 51,967 41,097 11,272 52,369
Creditors: amounts falling Creditors: amounts falling
due within one year 10 1,002 - 1,002 1,095 - 1,095
Total net assets 40,172 10,793 50,965 40,002 11,272 51,274
Funds of the charity
Unrestricted funds 12 40,172 - 40,172 40,002 - 40,002
Designated funds 12/14 - 10,793 10,793 - 11,272 11,272
Total funds 40,172 10,793 50,965 40,002 11,272 51,274

The Trustees declare that they have approved the Trustees’ report above.

Signed for and on behalf of the Trustees

-----------------------------rately

Hannah-Mei Grisley, Chair

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CACH-ALL Registered Charity No: 1335276

Notes to the Accounts

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention with items recognised as cost or transaction value unless otherwise stated in the relevant notes to these accounts.

The financial statements have been prepared in accordance with the Statement of Recommended Practice; Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective 1 January 2015 and the Charities Act 2011.

The financial statements are prepared in sterling, which is the functional currency of the trust. Monetary amounts in these statements are rounded to the nearest £.

The trust constitutes a public benefit entity as defined by FRS 102 and has taken advantage of the provisions of the SORP for Charities applying FRS 102 Uptake Bulletin 1 not to prepare a Statement of Cash Flows.

Going Concern

There are no material events or conditions that cast any doubt on the charity’s ability to continue as a going concern.

Income

Incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, the trustees have sufficient certainty that they will receive the resources and the monetary value can be measured with sufficient reliability.

Expenditure recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required, and the amount of the obligation can be reliably measured. All expenditure is accounted for on an accruals basis.

Taxation

As a registered charity the Trust is generally exempt from liability to taxation and no provision for taxation is therefore required.

Donations

Donations are recognised in the SOFA when the general income definition criteria are met.

Tax reclaims on donations

Incoming resources from tax reclaims are included in the SOFA within the same financial year as the donations to which they relate.

Investment Income

This is included in the SOFA when received.

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CACH-ALL Registered Charity No: 1335276

Notes to the Accounts (Continued)

Fund Accounting

The unrestricted funds comprise those funds that the Trustees are free to use in accordance with the charitable objectives. The designated funds relate to the CACH-ALL award (see note 14).

Financial Instruments

The Trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Critical Accounting Estimates and Judgements

In the application of the charity’s accounting policies the Trustees are required to make judgements, estimates and assumptions about the carrying amount of any assets and liabilities that are not readily apparent from other sources. Such estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis. Any revisions to accounting estimates are recognised in the period in which the estimates are revised where the revision affects that period, or in the period of the revision as well as in future periods where the revision affects both current and future periods.

No critical accounting estimates and judgements have been made in preparing these financial statements.

2. Income: Donations & Legacies

Unrestricted Designated Total Total
Funds Funds 2025 2024
£ £ £ £
Gift Aid 2,250 - 2,250 2,448
Donations 510 - 510 619
2,760 - 2,760 3,067

Gift Aid wasn’t claimed in 2025, but it has been estimated and accrued and included in the accounts for this year. It will be claimed retrospectively in early 2026.

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CACH-ALL Registered Charity No: 1335276

Notes to the Accounts (Continued)

3. Income: Charitable activities

Unrestricted
Designated
Total
Total
Funds
Funds
2025
2024
£
£
£
£
Membership subscriptions
Reunion Income
Fundraising
Festival Income
Other event income
12,124
-
12,124
13,000
6,485
-
6,485
5,996
-
1,818
1,818
599
2,253
-
2,253
2,097
318
-
318
233
21,180
1,818
22,998
21,925
4. Income: Investments Unrestricted
Designated
Total
Total
Funds
Funds
2025
2024
£
£
£
£
Bank interest received 497
-
497
371

5. Expenditure: Charitable Activities

Unrestricted
Designated
Total
Total
Funds
Funds
2025
2024
£
£
£
£
Reunion costs
Festival costs
Other event costs
Magazine/newsletter costs
Committee expenses
CACH-ALL Awards
Subscription costs
Website/digital services
Bookkeeping services
Governance costs(note 6)
13,864
-
13,864
11,365
6,102
-
6,102
6,867
957
-
957
468
365
-
365
-
417
-
417
314
-
2,297
2,297
1,192
706
-
706
687
28
-
28
-
-
-
-
300
1,829
-
1,829
945
24,268
2,297
26,565
22,138

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CACH-ALL Registered Charity No: 1335276

Notes to the Accounts (Continued)

6. Expenditure: Governance

Unrestricted
Designated
Total
Total
Funds
Funds
2025
2024
£
£
£
£
Governance support
Accountancy support
Independent Accountant’s fees
Legal fees
155
-
155
245
60
60
0
750
-
750
700
864
-
864
-
Total 1,829
-
1,829
945

7. Staff Costs

No staff were employed by the charity during the year (2024: £Nil)

8. Trustees

No trustees received any remuneration during the year (2024: £Nil)

5 trustees received travel expenses on behalf of the charity totalling £315 (2024: 1 trustee £49)

9. Debtors

Total Total
2025 2024
£ £
Accrued income: Bewl Water - 265
Accrued income: Gift Aid 2,250 -
Prepaid cost: 2026 Reunion 1,425 1,663
Prepaid cost: 2026 Festival 1,010 252
4,685 2,180

10. Creditors due within one year

Total Total
2025 2024
£ £
Independent Accountant's fee accrual 750 700
2026 Reunion receipts 252 395
1,002 1,095

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CACH-ALL Registered Charity No: 1335276

Notes to the Accounts (Continued)

11. Financial Instruments

Carrying amount of financial liabilities:

Total Total
2025 2024
£ £
Debt instruments measured at amortised cost 1,002 1,095

12. Funds of the Charity

Unrestricted Designated Total
Funds Funds
£ £ £
1st January 2024 36,185 11,865 48,050
Movement in 2024:
Income 24,764 599 25,363
Expenditure (20,946) (1,192) (22,138)
Transfers - - -
1st January 2025 40,002 11,272 51,274
Movement in 2025:
Income 24,438 1,818 26,255
Expenditure (24,268) (2,297) (26,565)
Transfers - - -
31st December 2025 40,172 10,793 50,965

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CACH-ALL Registered Charity No: 1335276

Notes to the Accounts (Continued)

13. Analysis of Net Assets Between Funds

13. Analysis of Net Assets Between Funds
Unrestricted Designated Total
Funds Funds 2025
£ £ £
Fund balances as at 31 December 2025
As represented by:
Bank 36,489 10,793 47,282
Debtors 4,685 - 4,685
Creditors: amounts fallingdue within oneyear (1,002) - (1,002)
Total Net assets 40,172 10,793 50,965
Unrestricted Designated Total
Funds Funds 2024
£ £ £
Fund balances as at 31 December 2024
As represented by:
Bank 38,918 11,272 50,189)
Debtors 2,180) - 2,180)
Creditors: amounts fallingdue within oneyear (1,095) - (1,095)
Total Net assets 40,002 11,272 51,274)

14. Designated Funds

14. Designated Funds
2025 2024
£ £
CACH-ALL Award fund 10,793 11,272

Purpose of the CACH-ALL Awards Funds:

CACH-ALL Award is the name given to the CACH-ALL Charity Award Scheme which has been set up to provide grants and bursaries to individuals or organisations who wish to undertake activities or projects which are in line with the aims and objectives of CACH-ALL. Applicants should normally be resident in the UK, must be aged between 16 and 24 and be either a member of CACH-ALL (Family or Young Adult membership) or an associated organisation to CACH-ALL.

Eligible activities for support could be cultural education, programmes involving cultural heritage, parenting, family welfare, the development of children adopted from overseas, overseas work programs, language training or other projects such as advancing awareness of, introducing, and running educational or medical programmes overseas.

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