2025-03-31-accounts

West London Action for Children (A company limited by guarantee)

Report and Financial Statements

Year ending 31 March 2025 Charity number: 1135648 Company number: 07181950

West London Action for Children

Report and Accounts for the year ended 31 March 2025

Contents

Contents
	Page
Chair's message	3
Report of the trustees	4 - 9
Independent auditor's report	10 - 14
Statement of financial activities	15
Balance sheet	16
Statement of cash flows	17
Notes to the accounts	18 - 30

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West London Action for Children

Chair's message

The sad passing of Heather Boxer in January was a terrible blow for the team of employees and supporters of WLAC. She had led the organisation for decades, growing it from a very small benevolent fund into the professional operation of today, helping over 500 families each year.

Fortunately Heather left a significant legacy which has seen us through this period: a strong, experienced staff team and a skilled Board of Trustees. Support to our clients has continued uninterrupted in spite of the upheaval, and finance and administration are all in hand and operating smoothly.

We are showing a large deficit for this year. Although a shortfall of this size can be cause for concern, we are confident that ours is manageable. The gap is largely due to sustained growth in the therapy team, which has been part of a long-term strategy decision by the Board of Trustees, to directly respond to the growing need for services such as ours in the local community.

We know that nationally:

78,577 young people referred to NHS CAMHS services waited over a year for treatment in 2023/24, an increase of over 52% on the previous year (51,866 in 2022/23)

Also, young people from the lowest income bracket are 4.5 times more likely to experience severe mental health issues than those in the highest bracket.

We feel it is important to respond to this growth in the need for mental health support for vulnerable families on low incomes. Over the last five years, we have added five new therapists to our staff team, including four child and adolescent psychotherapists, amounting to a net increase of 2 FTE members of staff. This enabled us to provide a broad range of professional therapeutic services to over 525 local families this year. Whilst the reserves we carry have facilitated this expansion in service provision, we expect to show a much-reduced deficit in the coming year, as fundraising activities grow and applications come to fruition.

We are all adapting to our new arrangements and the team is feeling positive about the future.

Margaret Kaufman - Chair

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West London Action for Children

Report of the trustees for the year ending 31 March 2025

The trustees are pleased to present their annual trustees’ report together with the financial statements of the charity for the year ending 31 March 2025 which are also prepared to meet the requirements for a trustees’ report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Our purposes and activities

The objects of the Charity are to promote the care and emotional wellbeing of children and their families where appropriate, in the London Borough of Hammersmith and Fulham and the Royal Borough of Kensington and Chelsea, who are in need by reason of poverty, poor housing, ill health, abuse, family relationships, developmental challenges or other factors. This is to be achieved primarily through the provision of counselling, individual and group therapy together with the promotion of good practice and improved services for children in need, both at local and national level.

Our activities focus on the wellbeing of children and their families and are undertaken for the public benefit. Our objects limit the services we provide to those resident in the London Borough of Hammersmith and Fulham and the Royal Borough of Kensington and Chelsea. Access to our services is through a referral process. The majority of our clients are referred from local authority children’s services. We also receive a significant number of referrals from schools. Our referral process is non-exclusionary and we receive many self-referrals. All our services are provided free to our clients. This ensures that people in poverty are not excluded from benefitting from our services and is in line with our charitable objectives.

The aims of our charity are to provide counselling and therapeutic services to children and families on low incomes in order to promote parenting skills and healthy family relationships. We aim to ensure our services are accessible and capable of making a difference to our clients’ lives.

Our main objectives for the year continued to be the promotion of care and emotional wellbeing of children and their families in the London Borough of Hammersmith and Fulham and the Royal Borough of Kensington and Chelsea. The main strategies used to meet these objectives included:

• Providing a range of counselling and therapeutic services to reflect the needs of our clients

• Keeping abreast of Central and Local Government priorities and incorporating these principles into our planning and delivery

• Developing good working relationships and partnerships with other agencies

• Maintaining best practice thorough professional values and standards

We review the range of services we provide each year. This review looks at the achievements and outcomes of our work over the previous 12 months. We carry out needs assessments and monitor client feedback in order to ensure that our aims and objectives are met. We contribute to the needs assessments and the strategic planning which takes place in local government to create local strategic plans. We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set, to comply with the duty in section 17 of the Charities Act 2011.

4

West London Action for Children

Report of the trustees for the year ending 31 March 2025 (Continued)

Achievements and Performance of the Charity

This year we have continued to provide services to promote the care and emotional wellbeing of children and their families in the London Borough of Hammersmith and Fulham and the Royal Borough of Kensington and Chelsea. In doing so, we have:

• Provided individual and family counselling, and group therapy in our office and on-line.

• Attended Local authority fora in both the Royal Borough of Kensington and Chelsea and the London Borough of Hammersmith and Fulham, including the Voluntary Organisation Forum and the London Safeguarding Boards

• Worked with the Chelsea Methodist Church, and many Local schools, charities and businesses

• Continued to train and expand the knowledge base of staff to ensure best practice.

Our volunteers

The Charity is very involved in the community and relies on voluntary help particularly in organising and taking part in fundraising events.

Financial Review

At the year end, the Charity had unrestricted undesignated reserves of £194,339 (2024: £444,720), and unrestricted designated reserves of £1,426,973 (2024: £1,412,271). The Charity’s commitments to its objectives are necessarily long term. In view of the uncertain and fluctuating nature of its income and the long term nature of the commitments required in carrying out its activities, the Trustees consider it to be prudent and necessary that unrestricted reserves should not be less than the following year’s budgeted level of expenditure. The current unrestricted reserves of £1,621,312 comprise the Ryde Bequest investment of £1,412,973 designated to bring in the salary of a member of the therapeutic team, the fund designated In Memory of Elizabeth Fergusson Fund of £14,000 and undesignated reserves of 194,339 retained to ensure that the next 12 months budgeted expenditure is covered.

This year, our principal funding stream has been from trusts, statutory bodies and fund raising events. The majority of West London Action for Children’s expenditure this year has been on salaries of key staff, and the charity has kept overheads to a minimum.

Investment powers and policy

Our investment policy is to hold the Charity’s reserves in cash and marketable managed funds and fixed interest securities. The value of the Charity’s investments has performed satisfactorily in the context of the overall investment environment during the year.

Reserves policy and going concern

In relation to going concern the trustees have considered a period of 24 months from the balance sheet date and are satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

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West London Action for Children

Report of the trustees for the year ending 31 March 2025 (Continued)

Plans for future periods

West London Action for Children aims to improve the lives of children in the local community, support families through our counselling services and our parenting groups, develop our counselling services provided in local schools, build on the success of recent programmes and provide innovative services to address areas of particular need, for example young adolescents, anger management, teenage pregnancy. The charity will liaise with clients and stakeholders in order to develop services in line with local and national priorities.

Response to the Coronavirus pandemic

West London Action for Children continues to offer counselling and therapy and support to vulnerable families. While its mission has not changed as a result of the pandemic, its method of delivery of services has, and the Team have moved to a hybrid way of working from the office and from home and to successfully offering on-line and telephone communications with clients which has been greatly appreciated by them.

We consider ourselves very fortunate to have been able to build up reserves over the last few years, to cover 18 months trading; and a designated (but not restricted) fund to enable the organisation to continue trading if other income becomes difficult to source for a period of some 24 months.

Reference and administrative details

Charity number: 1135648 Company number: 07181950 Registered office: 15 Gertrude Street, London, SW10 0JN

Our advisors

Auditors Sumer Auditco Ltd 14th Floor, 33 Cavendish Square, London W1G 0PW Bankers CAF Bank Limited 25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4JQ Honorary solicitor Mr Adrian Barr-Smith

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West London Action for Children

Report of the trustees for the year ending 31 March 2025 (Continued)

Directors and trustees

The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows:

Trustees and Directors

Ms Margaret Kaufman Chair of Trustees Mr Neil Adam Collins Dr Ruth Rachel Caleb Miss Ashley Dawn Chan Mr John Alan Habgood Ms Andrea Christine Elaine Henry Mr Brian Dillwyn Huckett Hon. Treasurer Ms Margaret Kafton Mrs Basia Evelyn Kapp Dr Marium Meeran Mrs Katherine Baker Millard Mr Aubrey Albert Sebastian St Louis Mrs Elizabeth Webber

Acting Secretary and Chief Executive Officer

Ms Margaret Kaufman

Structure, Governance and Management

Governing Document

The organisation is a charitable company limited by guarantee incorporated on 9th March 2010 and registered as a charity on 26th April 2010. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed by its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

Appointment of trustees

The trustees are appointed by the Board of Trustees and serve for 3 years after which period they may put themselves up for re-appointment. A recruitment procedure is in place for new Trustees as is an induction procedure: a newly appointed Trustee will have an initial meeting with the Chairman, the Chief Executive and a member of the Board when the powers and responsibilities of the trustee board and the sub-committees are outlined. Each new Trustee is asked to sign a confidentiality form, a conflicts of interest form and has a DBS check.

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West London Action for Children

Report of the trustees for the year ending 31 March 2025 (Continued)

Trustee induction and training

The new Trustee is given an Induction Pack which includes a brief history of the Charity, a copy of the Constitution, a copy of the Charity Commission’s Guidance “The Essential Trustee: What you need to know” and “Charities and public benefit” and is guided to all relevant policies and procedures. He or she will have a mentor appointed. The skills audit of Trustees is regularly updated and there is ongoing training.

Organisation

West London Action For Children has a board of Trustees which meets 4 times per year and agrees the broad strategy and areas of activity for the Charity, including financial management, risk management, policies and performance. There is a sub-committee structure for responsibilities in Finance, Fundraising, Management and Professional Matters. The day-to-day administration of the work of the Charity is delegated to the Chief Executive and the Administrator. The Chief Executive reports to the Chairman of the Trustees and is present at all sub-committee and Trustee Board Meetings. Members of the professional staff are responsible to the Chief Executive.

Related parties and co-operation with other organisations

None of our trustees receive remuneration or other benefit from their work with the charity. Any connection between a trustee or senior manager of the charity with any supplier or contractor must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. In the current year no such related party transactions were reported.

Pay policy for senior staff

The directors consist of the board of directors, who are the Trust’s trustees, and the senior management team comprise the key management personnel of the charity in charge of directing and controlling, running and operating the Trust on a day to day basis. All directors give of their time freely and no director received remuneration in the year. None of the directors was paid expenses.

The pay of the senior staff is reviewed annually and normally increased in accordance with average earnings. Details of key management personnel are disclosed in note 10 to the accounts.

Risk management

The trustees have considered the major risks to which the charity is exposed and have reviewed those risks, establishing a risk register, reviewing steps to mitigate and to manage those risks. The trustees consider the ongoing security of voluntary income to constitute the charity’s major financial risk, as funders and donors are affected by the ongoing impact of austerity on local and central government funding. A variety of procedures have been employed to address this, including Strengths, Weaknesses, Opportunities and Threats (SWOT) analysis, problem statement worksheets and informed strategic planning. Insolvency risk assessments are carried out periodically as a matter of good governance.

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West London Action for Children

Report of the trustees for the year ending 31 March 2025 (Continued)

Statement of Trustees' responsibilities

The trustees (who are also the directors for the purpose of company law) are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees must prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.

In preparing these financial statements, the trustees are required to:

• a) select suitable accounting policies and then apply them consistently;

• b) observe the methods and principles in the Charities SORP;

• c) make judgements and accounting estimates that are reasonable and prudent;

• d) state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• e) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue to operate.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement as to disclosure to our auditors

The trustees confirm that so far as they are aware, there is no relevant audit information (as defined by section 418(3) of the Companies Act 2006) of which the charitable company’s auditors are unaware. They have taken all the steps that they ought to have taken as trustees in order to make themselves aware of any relevant audit information and to establish that the charitable company's auditors are aware of that information.

This report has been prepared in accordance with provisions applicable to companies subject to the small companies' regime.

By order of the board of trustees

Margaret Kaufman - Chair

Date: 6/8/2025 | 14:00 BST

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West London Action for Children

Independent auditor’s Report to the members of West London Action For Children

Opinion

We have audited the financial statements of West London Action for Children (the ‘charitable company’) for the year ended 31 March 2025 which comprise the Statement of Financial Activities, Balance sheet, Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

• give a true and fair view of the state of the charitable company’s affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

• the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or

• the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the charitable company’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue.

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West London Action for Children

Independent auditor’s Report to the members of West London Action For Children

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

• the information given in the trustees’ report is inconsistent in any material respect with the financial statements; or

• sufficient accounting records have not been kept; or

• the financial statements are not in agreement with the accounting records and returns; or

• we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 9 the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

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West London Action for Children

Independent auditor’s Report to the members of West London Action For Children

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion.

Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

In order to identify and assess the risks of material misstatements, including fraud and non-compliance with laws and regulations that could be expected to have a material impact on the financial statements, we have considered:

• the results of our enquiries of management and those charged with governance of their assessment of the risks of fraud and irregularities;

• the nature of the charity including its management structure and control systems (including the opportunity for management to override such controls);

• management’s incentives and opportunities for fraudulent manipulation of the financial statements and

• the environment in which it operates.

We also considered UK tax and pension legislation and laws and regulations relating to employment and the preparation and presentation of the financial statements such as the Companies Act 2006 and the Charities Act 2011.

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West London Action for Children

Independent auditor’s Report to the members of West London Action For Children

Based on this understanding we identified the following matters as being of significance to the entity:

• laws and regulations considered to have a direct effect on the financial statements including UK financial reporting standards, Company Law, Charity Law and pension legislation;

• treatment and valuation of the Defined Benefit Pension Scheme liability;

• management bias in selecting accounting policies and determining estimates;

• the timing of the recognition of income;

• the timing of the recognition of donations;

• the split of income and expenditure between funds;

• compliance with terms of grants and legacies received;

• treatment of gifts in kind;

• compliance with legislation relating to GDPR and health and safety;

• management bias in selecting accounting policies and determining estimates;

• the requirement to impair the fixed asset investments and the amount of any such impairment;

• recoverability of debtors; and

• inappropriate journal entries.

We communicated the outcomes of these discussions and enquiries, as well as consideration as to where and how fraud may occur in the entity, to all engagement team members.

Audit procedures undertaken in response to the potential risks relating to irregularities (which include fraud and non-compliance with laws and regulations) comprised:

• enquiries of management and those charged with governance as to whether the entity complies with such laws and regulations;

• enquiries with the same concerning any actual or potential litigation or claims;

• • discussion with the same regarding any known or suspected instances of non-compliance with laws and regulation and fraud;

• inspection of relevant legal correspondence;

• assessment of matters reported to management and the result of the subsequent investigation;

• obtaining an understanding of the relevant controls;

• obtaining an understanding of the policies and controls over the recognition of income and donations and testing their implementation during the year;

• reviewing terms of grants and legacies received in the year;

• review documentation relating to compliance with the regulations relating to GDPR and Health and Safety;

• challenging assumptions made by management in their specific accounting policies and estimates, in particular in relation to the estimate of the value of the rent-free accommodation benefit and potential liability relating to the Defined Benefit Pension scheme;

• identifying and testing journal entries, in particular any journal entries posted with unusual account combinations or crediting revenue or cash;

• assessing the recovery of debtors in the period since the balance sheet date and challenging assumptions made by management regarding the recovery of balances which remain outstanding;

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West London Action for Children

Independent auditor’s Report to the members of West London Action For Children

• challenging key assumptions made by management in their assessment of any impairment to the carrying value of the fixed asset investments;

• reviewing the financial statements for compliance with the relevant disclosure requirements;

• performing analytical procedures to identify any unusual or unexpected relationships or unexpected movements in account balances which may be indicative of fraud;

• reviewing the minutes of Board meetings;

• evaluating the underlying business reasons for any unusual transactions; and

• considered the implementation of controls during the year.

No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity’s controls, and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities that result from error. As explained above, there is an unavoidable risk that material misstatements may not be detected, even though the audit has been planned and performed in accordance with ISAs (UK).

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.

Use of our report

This report is made solely to the charitable company’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Sumer Auditco Ltd

Chartered Accountants & Statutory Auditors 14th Floor, 33 Cavendish Square, London W1G 0PW

Date: 6/8/2025 | 14:00 BST

Sumer Auditco Ltd is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

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West London Action for Children

West London Action for Children Statement of Financial Activities for the year ending 31 March 2025

Note Income: Donations and legacies 3 Activities for generating funds 4 Investment income 5 Total income Expenditure Costs of raising funds: Costs of generating voluntary income Expenditure on charitable activities: Costs of charitable activities Total expenditure 6 Net (expenditure)/income 9 Other recognised gains and losses Gains/(losses) on investment assets 14 Realised Gains/(losses) on investment assets Gains/(losses) on pension deficit revaluation 17 Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward

Unrestricted Restricted Total Funds Total Funds Funds Funds 2025 2024 £ £ £ £ 198,004 216,168 414,172 497,370 109,736 - 109,736 111,826 50,638 - 50,638 54,867 358,378 216,168 574,546 664,063 39,212 - 39,212 46,095 573,272 173,819 747,091 695,088 612,484 173,819 786,303 741,183 (254,106) 42,349 (211,757) (77,120) (26,597) - (26,597) 122,863 47,407 - 47,407 1,288 (2,383) - (2,383) (1) (235,679) 42,349 (193,330) 47,030 1,856,991 - 1,856,991 1,809,961 1,621,312 42,349 1,663,661 1,856,991

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 18 to 30 form part of these financial statements.

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West London Action for Children

	West London Action for Children	West London Action for Children
	Balance Sheet
	as at 31 March 2025
	Note	2025	2024
		£	£
Fixed assets
Investments	14	1,640,214	1,769,404
Total Fixed Assets		1,640,214	1,769,404
Current assets
Debtors	15	8,120	19,297
Cash at bank and in hand		73,560	121,067
Total Current Assets		81,680	140,364
Liabilities
Creditors falling due within one year	16	(55,844)	(51,854)
Net Current assets		25,836	88,510
Total assets less current liabilities		1,666,050	1,857,914
Provisions for liabilities	17	(2,389)	(923)
Net assets		1,663,661	1,856,991
The funds of the charity:
Unrestricted income funds:
Unrestricted revenue accumulated funds		194,339	444,720
Designated revenue funds		1,426,973	1,412,271
Total unrestricted funds	18	1,621,312	1,856,991
Restricted income funds:
Total restricted income funds	18	42,349	-
Total charity funds		1,663,661	1,856,991

The trustees have prepared accounts in accordance with section 398 of the Companies Act 2006 and section 138 of the Charities Act 2011. These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

hag bau Mrs Margaret Kaufman, Chair of trustees on behalf of the trustees 6/8/2025 | 14:00 BST Approved by the trustees on …...............

The notes on pages 18 to 30 form part of these financial statements.

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West London Action for Children

West London Action for Children

Statement of Cash Flows

for the year ending 31 March 2025

Note Cash used in operating activities 20 Cash inflows from investing activities Dividends and interest from investments Proceeds from sales of investments Cash provided by (used in) investing activities Increase (decrease) in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year Total cash and cash equivalents at the end of the year	2025 £ (248,145) 50,638 150,000 200,638 (47,507) 121,067 73,560	2024 £ (203,534) 54,867 75,000 129,867 (73,667) 194,734 121,067

The notes on pages 18 to 30 form part of these financial statements.

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West London Action for Children

Notes on the accounts

1 Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

West London Action for Children meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

There are no material uncertainties regarding going concern.

b) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

c) Deferred income

In accordance with the FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”, grants received in advance and specified by the donor as relating to specific accounting periods or alternatively which are subject to conditions which are still to be met, and which are outside the control of the charity or where it is uncertain whether the conditions can or will be met, are deferred on an accruals basis to the period to which they relate. Such deferrals are shown in the notes to the accounts and the sums involved are shown as creditors in the accounts.

d) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

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West London Action for Children

Notes on the accounts

e) Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the Trust’s work or for specific artistic projects being undertaken by the Trust.

f) Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

• Costs of raising funds comprise of the apportioned payroll costs and associated costs in relation to fund raising activities.

• Expenditure on charitable activities includes the apportioned payroll costs relating to client services together with associated support costs.

• Other expenditure represents those items not falling into any other heading.

g) Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the Charity's activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in the notes to the accounts.

h) Investments held by the charity

The policy for including investments in the accounts is as follows:-

Listed investments have been included in the balance sheet at their mid-market value at the balance sheet date.

i) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

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West London Action for Children

Notes on the accounts

j) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

k) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

l) 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.

m) Pensions

Employees of the charity are entitled to join TPT Pension Solutions (formerly The Pensions Trust) pension Scheme which is funded by contributions from employee and employer. New and existing employees who are not in TPT pension Scheme are automatically enrolled into a money purchase scheme unless they have exercised their right to opt out of scheme membership.

n) Key judgments and sources of estimation uncertainty

There are no key judgments or sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the amounts recognised in the accounts.

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West London Action for Children

Notes on the accounts

2 Legal Status of the charity

West London Action For Children is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

3 Income from donations and legacies

----- Start of picture text -----
|||| |---|---|---| |2025|2024| |Donations and legacies|£|£| |Statutory bodies|107,673|133,405| |Individuals|59,056|152,754| |Companies|74,159|5,925| |Trusts|132,771|162,872| |Legacies|11,468|2,020| |Schools and churches|29,045|40,394| |414,172|497,370|

----- End of picture text -----

Income from donations and legacies includes £216,168 (2024: £243,074) which was restricted.

Included under Statutory bodies restricted income is £25,000 (2024: £25,000) which is the charity's estimate of a benefit in kind for rent from the Royal Borough of Kensington and Chelsea. An equivalent charge is recognised and included within Support Costs.

Donations from trustees and other related parties during the year amounted to £7,149 2024: £7,365). No conditions were placed on these donations.

The Charity benefits greatly from the involvement and enthusiastic support of its many volunteers most of whom are involved in organising and partaking in fund raising events. In accordance with FRS 102 and the Charities SORP (FRS 102), the economic contribution of general volunteers is not recognised in the accounts.

4 Activities for generating funds

----- Start of picture text -----
|||| |---|---|---| |2025|2024| |£|£| |Income from fund raising events and activities|109,736|111,826|

----- End of picture text -----

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West London Action for Children

Notes on the accounts

5 Investment income

Bank interest Income from listed investments Analysis of expenditure on charitable activities Projects and social work payroll costs Sessional workers Childcare Fares Recruitment Miscellaneous expenditure Resources Translation services Staff training Supervision Subscriptions Governance costs Note 8 Support costs Note 8 Costs of generating voluntary income: Fundraising and publicity	2025 £ 3,706 46,932 50,638 Client services 2025 £ 458,876 9,004 3,504 1,060 604 6,618 - 1,819 4,739 14,360 1,024 39,212 88,022 157,461 786,303	2024 £ 4,185 50,682 54,867 Client services 2024 £ 429,124 10,161 2,448 1,049 1,257 9,624 3,976 1,770 3,454 12,956 1,052 46,095 30,150 188,067 741,183

6 Analysis of expenditure on charitable activities

Expenditure on charitable activities includes restricted expenditure of £173,819 (2024: £243,074).

7 Summary analysis of expenditure and related income for charitable purposes

Costs Funding by Statutory bodies Net cost funded from other income	Client services 2025 £ (786,303) 107,673 (678,630)	Client services 2024 £ (741,183) 133,405 (607,778)

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West London Action for Children

Notes on the accounts

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |8|Analysis of governance and support costs| |General|Governance|Total|Total|Basis of| |support|function|apportion-| |ment| |2025|2025|2025|2024| |£|£|£|£| |Administration| |payroll and related| |costs|74,611|-|74,611|108,985|Staff time| |Miscellaneous| |expenses|11,699|5,226|16,925|11,974|Usage| |Fees re.| |emplyment| |-| |dispute|72,119|72,119|21,954|Usage| |Premises costs|31,386|-|31,386|32,331|Floor area| |Repairs and| |expensed| |equipment|1,499|-|1,499|972|Floor area| |-| |Telephone|5,156|5,156|3,514|Usage| |Printing, postage| |-| |and stationery|1,517|1,517|1,133|Usage| |IT|15,744|-|15,744|14,641|Usage| |Bank charges|341|-|341|206|Usage| |Bookkeeping and| |accounts|3,955|-|3,955|6,877|Staff time| |Insurance|11,553|-|11,553|10,285|Usage| |Audit fees|-|10,677|10,677|5,345|Direct| |Total|157,461|88,022|245,483|218,217|

----- End of picture text -----

9 Net income (expenditure) for the year

----- Start of picture text -----
|||| |---|---|---| |2025|2024| |This is stated after charging:|£|£| |Auditors remuneration:| |Audit fees|10,677|5,345|

----- End of picture text -----

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West London Action for Children

Notes on the accounts

10 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

Salaries and wages Social security costs Pension costs	2025 £ 510,160 42,886 22,683 575,729	2024 £ 522,186 49,686 20,191 592,063

No employee had employee benefits in excess of £60,000 (2024: 1). Pension costs are allocated to activities in proportion to the related staffing costs incurred and are wholly charged to unrestricted funds.

The charity trustees were not paid and did not receive any other benefits from employment with the Charity in the year (2024: £nil) neither were they reimbursed expenses during the year (2024: £nil). No charity trustee received payment for professional or other services supplied to the charity (2024: £nil).

The key management personnel of the Charity comprise the trustees and the Senior Management team. The total employee benefits of the key management personnel of the Charity were £53,260 (2024: £62,988).

11 Staff numbers

Engaged in charitable activities 12 Government grants London Borough of Hammersmith Royal Borough of Kensington and Chelsea Revenue funding Royal Borough of Kensington and Chelsea - Rent benefit	2025 Number 17 2025 £ 46,956 35,717 25,000 107,673	2024 Number 21 2024 £ 45,150 63,255 25,000 133,405

13 Corporation taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

24

Notes on the accounts

West London Action for Children

14 Fixed asset investments

Movement in fixed asset investments Market value brought forward at 1 April 2024 Deduct: Disposal Add/Deduct: net gain (loss) on revaluation Market value as at 31 March 2025 Investments at fair value Comprised: UK Listed fixed interest income units UK Listed Unit Trust income units Market value as at 31 March 2025	2025 £ 1,769,404 (102,593) (26,597) 1,640,214 2025 £ 18,924 1,621,290 1,640,214	2024 £ 1,733,303 (86,762) 122,863 1,769,404 2024 £ 18,446 1,750,958 1,769,404

Listed investments are carried at mid market value at the balance sheet date. Holdings in common investment funds, unit trusts and open-ended investment companies are at the bid price which equates to market value. Asset sales and purchases are recognised at the date of trade at cost (that is their transaction value).

The Charity manages these investment risks by retaining expert advisors and operating an investment policy that provides for a high degree of diversification of holdings within investment asset classes that are quoted on recognised stock exchanges. The Charity does not make use of derivatives and similar complex financial instruments.

15 Debtors

Other debtors Prepayments Accrued income	2025 £ - 8,120 - 8,120	2024 £ 1,500 17,727 70 19,297

25

Notes on the accounts

West London Action for Children

16 Creditors: amounts falling due within one year

Other creditors and accruals Taxation and social security costs 17 Provisions Provision at start of period Deficit contribution paid Provision at end of period Unwinding of the discount factor (interest expense) Remeasurements - impact of any change in assumptions Remeasurements - amendments to the contribution schedule	2025 £ 44,802 11,042 55,844 Period ending 31 March 2025 £ 923 24 (941) 15 2,368 2,389	2024 £ 41,393 10,461 51,854 Period ending 31 March 2024 £ 1,977 75 (1,130) 1 - 923

The company participates in the TPT Retirement Solutions - The Growth Plan, a multi-employer scheme which provides benefits to some 521 non-associated participating employers. The scheme is a defined benefit scheme in the UK. It is not possible for the company to obtain sufficient information for it to account for the scheme as a defined benefit scheme. Therefore it accounts for the scheme as a defined contribution scheme.

The scheme is subject to the funding legislation outlined in the Pensions Act 2004 which came into force on 30 December 2005. This, together with documents issued by the Pensions Regulator and Technical Actuarial Standards issued by the Financial Reporting Council, set out the framework for funding defined benefit occupational pension schemes in the UK.

The scheme is classified as a "last-man standing arrangement". Therefore the company is potentially liable for other participating employers' obligations if those employers are unable to meet their share of the scheme deficit following withdrawal from the scheme. Participating employers are legally required to meet their share of the scheme deficit on an annuity purchase basis on withdrawal from the scheme.

A full actuarial valuation for the scheme was carried out at 30 September 2023. This valuation showed assets of £514.9m, liabilities of £531.0m and a deficit of £16.1m. To eliminate this funding shortfall, the Trustee has asked participating employers to pay additional contributions to the scheme as follows:

26

West London Action for Children

Notes on the accounts

Deficit contributions

From 1 April 2025 to 31 March2028:

£2,100,000 per annum (payable monthly)

Unless a concession has been agreed with the Trustee the term to 31 March 2028 applies.

Note that the scheme's previous valuation was carried out with an effective date of 30 September 2020. This valuation showed assets of £800.3m, liabilities of £831.9m and a deficit of £31.6m. To eliminate this funding shortfall, The Trustee has asked the participating employers to pay additional contributions to the scheme as follows:

Deficit contributions

From 1 April 2022 to 31 January 2025: £3,312.000 per annum (payable monthly)

The recovery plan contributions are allocated to each participating employer in line with their estimated share of the Series 1 and Series 2 scheme liabilities.

Where the scheme is in deficit and where the company has agreed to a deficit funding arrangement the company recognises a liability for this obligation. The amount recognised is the net present value of the deficit reduction contributions payable under the agreement that relates to the deficit. The present value is calculated using an assumed discount rate. The unwinding of the discount rate is recognised as a financial cost.

27

Notes on the accounts

West London Action for Children

18 Analysis of charitable funds Analysis of movements in unrestricted funds

	Balance 1	Income	Transfer	Expenditure	Realised/	Funds 31
	April 2024		between		Unrealised	March 2025
			funds		gains
	£	£	£	£	£	£
Accumulated fund	444,720	319,874	38,504	(612,484)	3,725	194,339
Designated fund "In
Memory of Elizabeth
Fergusson"	14,000	-	-	-	-	14,000
Designated fund "The
Sheila Ryde Legacy Fund"	1,398,271	38,504	(38,504)	-	14,702	1,412,973
	1,856,991	358,378	-	(612,484)	18,427	1,621,312
Analysis of movements in	unrestricted funds	- previous	year
Accumulated fund	Balance 1 April 2023 £ 500,505	Income £ 625,625	Transfer between funds £ 38,438	Expenditure £ (741,183)	Unrealised gains £ 21,335	Funds 31 March 2024 £ 444,720
Designated fund "In
Memory of Elizabeth
Fergusson"	14,000	-	-	-	-	14,000
Designated fund "The
Sheila Ryde Legacy Fund"	1,295,456	38,438	(38,438)	-	102,815	1,398,271
	1,809,961	664,063	-	(741,183)	124,150	1,856,991

Description, nature and purposes of the funds

There is a designated revenue fund of £1,412,973 which has been designated as The Sheila Ryde Legacy Fund. The charity has designated the fund to be invested to produce an annual income to be applied towards the annual costs of ordinary charitable activities.

There is a designated revenue fund of £14,000 which has been designated as The In Memory of Elizabeth Fergusson Fund. The charity has designated the fund to be invested to produce an annual income to be applied towards the annual costs of ordinary charitable activities.

28

West London Action for Children

Notes on the accounts

Analysis of movements in restricted funds

Name, description, nature	Balance 1	Income	Expenditure	Transfers	Funds	Funds	31
and purpose	April 2024				March	2025
	£	£	£	£			£
Royal Borough of	-	25,000	(25,000)	-		-
Kensington and Chelsea -
Rent benefit
Goldman Sachs	-	40,000	(40,000)	-		-
International
Blue Water Energy LLP	-	25,000	(25,000)	-		-
BBC Children in Need	-	7,128	(7,128)	-		-
The Hurlingham Academy	-	3,600	(3,600)	-		-
French Huguenot Church of	-	6,000	(6,000)	-		-
London CT
The City Bridge Trust/City of	-	27,800	(27,800)	-		-
London
The Julia Rausing Trust	-	25,000	(8,762)	-	16,238
Burlington Danes	-	3,000	(3,000)	-		-
The Kensington & Chelsea	-	24,000	(24,000)	-		-
Foundation from The
Rockspring Charitable Trust
The Lightbulb Trust	-	29,640	(3,529)	-	26,111
	-	216,168	(173,819)	-	42,349
Analysis of movements in restricted funds		- previous year
Name, description, nature	Balance 1	Income	Expenditure	Transfers	Funds 31
and purpose	April 2023				March 2024
Royal Borough of	£ -	£ 25,000	£ (25,000)	£ -		-	£
Kensington and Chelsea -
Rent benefit
Rockspring Charitable Trust	-	24,000	(24,000)	-		-
via Kensington & Chelsea
Foundation - Mighty Me
Project
Children in Need	-	28,319	(28,319)
Goldman Sachs Giving	-	75,000	(75,000)
City Bridge Trust		27,200	(27,200)
The Hurlinham Academy -	-	4,650	(4,650)
therapist
John Lyons Charity - DRIFT	-	19,755	(19,755)
Project
The Lightbulb Trust grant	-	27,720	(27,720)
for 2022-23
West London Zone -	-	11,430	(11,430)
Therapeutic work in schools
	-	243,074	(243,074)	-		-

29

West London Action for Children

Notes on the accounts

19 Analysis of net assets between funds

	Accumul-	Designated	Restricted	Funds 31
	ated Fund	Funds	Funds	March 2025
	£	£	£	£
Tangible fixed assets	227,241	1,412,973	-	1,640,214
Cash at bank and in hand	17,211	14,000	42,349	73,560
Other net current liabilities	(47,724)	-	-	(47,724)
Provisions for liabilities	(2,389)	-	-	(2,389)
	194,339	1,426,973	42,349	1,663,661
Analysis of net assets between funds - previous year
Tangible fixed assets	Accumul- ated Fund £ 371,133	Designated Funds £ 1,398,271	Restricted Funds £ -	Funds 31 March 2024 £ 1,769,404
Cash at bank and in hand	107,067	14,000	-	121,067
Other net current liabilities	(32,557)	-	-	(32,557)
Provisions for liabilities	(923)	-	-	(923)
	444,720	1,412,271	-	1,856,991

20 Reconciliation of net movement in funds to net cash flow from operating activities

Net movement of funds (Deduct)/add unrealised (Gains) / losses Loss on disposal of fixed asset investments Decrease/(increase) in debtors Increase/(decrease) in creditors Increase/(decrease) in provisions Net cash used in operating activities (Deduct) dividends and interest income shown in investing activities	2025 2024 £ £ (193,330) 47,030 (50,638) (54,867) 26,597 (122,863) (47,407) 11,762 11,177 4,672 3,990 (88,214) 1,466 (1,054) (248,145) (203,534)

30