Charity no. 1136112
## **1MORECHILD**
**Report and Financial Statements 31 December 2025**
## **1moreChild**
## **Reference and administrative details**
## **For the year ended 31 December 2025**
|**Charity number**|1136112|
|---|---|
|**Registered office and**|Field House|
|**operational address**|The Street|
||Alderton|
||Wiltshire|
||SN14 6NL|
|**Trustees**|Trustees who served during the period and up to the date of this report|
||were as follows:|
||Richard Ferdinando|
||Harry Ferdinando|
||Nick Grant|
||Mark Hopkins|
||James Hamilton|
|**Bankers**|NatWest|
## **1moreChild**
## **Report of the Trustees**
## **For the year ended 31 December 2025**
The trustees present their report and the financial statements for the year ended 31 December 2025
Reference and administrative information set out on page 1 forms part of this report. The financial statements have been prepared in accordance with accounting policies set out on page 7, the Charities Act 2011 and the Statement of Recommended Practice: Accounting and Reporting by Charities, applicable to Charities preparing their accounts in accordance with Financial reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014.
## **Structure, governance & management**
The organisation is a charitable trust, governed by its trust deed.
## **Trustees**
New trustees are appointed by the current board of trustees. Trustees are selected based on the skills possessed to fill a vacant position.
An induction process exists to familiarise new trustees with the history, operations and strategy of the charity.
The board of trustees provides the strategic direction of the charity. The board meets to approve major decisions regarding events, communications with donors and the operational relationship with the mission in Uganda.
## **Risk Management**
The trustees have completed a strategic review during which the risks to 1moreChild is exposed were considered and documented. The trustees believe that sufficient procedures are in place to manage those risks. The strategic review will be revised as situations change.
## **1moreChild**
## **Report of the Trustees**
## **For the year ended 31 December 2025**
## **Objectives and activities**
## **Objective of the charity**
The objective of the charity is to see vulnerable children empowered and encouraged to reach their full potential. We believe that, by providing their basic needs, education and strong role models, we can create an environment where the poorest children can grow and develop to become the future leaders of their society. 1moreChild has facilitates its vision and mission since 2008. Some of its beneficiaries are now undergoing specialised training and the former ones are serving their communities in different capacities and are now completely self-reliant.
The trustees ensure that the programmes we undertake are in line with our aims and objectives. Our ambitious aim is to be part of eradicating poverty in the Masese slum as we mentor children for strong characters.
The trustees have had regard to the guidance given by the Charity Commission on public benefit and consider that this charity is of benefit to the public.
## **Activities**
At 1moreChild we now have 123 children (86 boys and 37 girls). We cover the following for all of these children:
•School fees for 3 terms a year and 2 semesters for university students
•School uniforms and requirements
•Medical
- •Football training and matches
•Cycling
•Some clothing
•Two meals a day •Tutoring •Mentoring
•Accommodation
•Annual Camp
For the majority of these children we also provide:
- Accommodation
- Three meals a day
Throughout 2025, we had six different houses, 3 boys houses and 3 girls houses. We have 10 fulltime staff members who provide mentorship to the children.
Reading continues to be a main focus with many hours after school, at weekends and in the holidays spent improving the reading level of all children. We have an excellent teacher who spends time teaching reading to groups and individuals and we have a small library which enables the children to have access to books every day and to have specific "library times" included in their timetables. Every week staff get story books to read with children in their houses.
Seven (2 girls and 5 boys) children completed P7 in December. Twenty seven children (8 girls and 19 boys) attended primary eduction, Fourty-four children (15 girls and 29 boys) were in senior school this year. Fourteen (6 girls and 8 boys) sat for theur S.4. Eleven (3 girls and 8 boys) sat for S.6. A total of ninety-one (32 girls and 59 boys) students attended secondary education.
We are also excited to have six children (2 boys and 4 girls) now in further education - one studying medicine, law, fusion design, one business administration, one studying nursing, and another midwifery.
## **1moreChild**
## **Report of the Trustees**
## **For the year ended 31 December 2025**
## **1moreChild, Uganda (continued)**
Football continues to be a focus and our main avenue for meeting new children in need. One of the girls is a national referree with a national badge. This helped her to be a role modeil for our girls and the nation at large. She got an opportunity to attend FIFA training where she was able to interact with highly experienced people.
A boy attended sports media training as a mean of livelihood. Ten (5 boys and 5 girls) were trained in
Cycling continues to be an important activity in 1moreChild. We have a cycling team who often partake in races and go out most weekends on training rides. Cycling is done 5 times a week and the other remaining days were for recovering. Our children participated in the national, regional, continental and Worlld Championship races. Aleper Mary is the 2025 National Champion of Uganda. While Lorot Lawrence, in the same race, was second overall. Lobo Michael was third in the category of junior boys
Three boys were involved in rugby during the course of the year.
Chess is another priority of ours teaching children how to plan ahead and work out the consequences of a move - valuable life lessons. The children have taken part in competitions in Kampala and had regular competitions within 1moreChild. This year the children have won a number of medals and trophies in competitions. As a way helping to expose the beneficiaries to more learning opportunities and having them occupied during the school holidays, they are encouraged to get involved in tailoring as a skill their can use in the future.
One of our core values is keeping families together and as we are continuing to see a great need for schooling and support amongst the vulnerable children of Masese. We will endeavour to care for siblings of our existing children who are of school age. We hope to improve our level of academic tutoring, culture of reading and sports training. We also continue to look at ways of developing character in the children. Children continue to receive medical attention at different medical facilities.
## **Grant making policy**
1moreChild provides an agreed grant to 1moreChild, Uganda. This grant is made based on the availability of sufficient funds in the UK.
## **Funding**
Our funding comes from generous supporters, individual donations and grants from trusts. Funding has remained steady this year, mostly due to the fact that we were able to host our Annual Cycle Ride which raises a large proportion of our funds.
## **Reserves policy**
Small levels of reserves are retained in the UK to fund administrative costs. The trustees aim to retain reserves of £5,000 at all times.
## **Financial review**
The charity has continued to receive generous donations during the period under review. Donations for the period have totalled £233,964 (2024 - £287,388). Unrestricted reserves total £277,872 as at 31 December 2025 (£268,984 in 2024).
## **1moreChild**
## **Report of the Trustees**
## **For the year ended 31 December 2025**
## **Statement of responsibilities of the Trustees**
The trustees are responsible for preparing the report of the Trustees 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 of the charity for that period, including income and expenditure for the financial year. In preparing these financial statements, the Trustees are required to:-
- [select suitable accounting policies and then apply them consistently;]
- make judgements and estimates that are reasonable and prudent;
- observe the methods and principles in the Charity SORP;
- prepare the financial statements on the going concern basis unless it is inappropriate to
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **This report was approved by the board of directors on**
## **And signed on behalf of the board by:**
Harry Ferninando, Trustee
## **Independent examiner's report**
## **To the Trustees**
## **On the unaudited accounts of 1moreChild**
I report to the trustees on my examination of the accounts of the above charity ("the Trust") for the year ended 31 December 2025.
## **Respective responsibilities and basis of report**
As the charity trustees, you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (The Act).
Having satisfied myself that the acccounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ("the 2011 Act"). In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act).
## **Independent examiner's statement**
The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants for England and Wales. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and 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.
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06-Jul-26
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Date
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Sian Gates
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ACA
## **1moreChild**
**Statement of financial activities** _(incorporating an income and expenditure account)_
## **For the year ended 31 December 2025**
|**2025**
**Total**
Note
**£**
**Incoming resources**
Donations received
2
**233,964**
**Total incoming resources**
2
**233,964**
**Resources expended**
_Costs of generating funds_
Fundraising
**177**
_Charitable activities_
Relief of child poverty
**220,000**
_Support costs_
**4,899**
**Total resources expended**
3,4
**225,076**
**Net (expenditure)/income for the year**
**8,888**
**Reconciliation of funds**
Total funds brought forward
**268,984**
**Total funds carried forward**
**277,872**
_Incoming resources from generated funds_
**Year ended**
**31**
**December**|Year
ended 31
December
2024
Total
£
287,388
287,388
209
180,008
7,028
187,245
100,143
168,841
268,984|
|---|---|
All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above.
## **1moreChild**
## **Balance sheet**
## **For the year ended 31 December 2025**
|Note
**Current assets**
Debtors
6
Cash at bank and in hand
**Liabilities**
Creditors: amounts due within one year
7
**Net current assets**
**Net assets**
**Funds**
Unrestricted funds
**Total charity funds**|**2025**
**£**
**39,635**
**238,737**
**278,372**
**500**|**2025**
**£**
**277,872**
**277,872**
**277,872**
**277,872**|2024
£
40,306
229,178
269,484
500
268,984
268,984
268,984
268,984|
|---|---|---|---|
For the year ended 31 December 2025, the charitable trust was entitled to exemption under section 43(2) of the Charities Act 1993;
The trustees have not required the charitable trust to obtain an audit in accordance with section 43(2) of the Charities Act 1993;
The board of trustees acknowledge their responsibilities for
- Ensuring the charitable trust keeps accounting records; and
- Preparing accounts which give a true and fair view of the state of affairs of the charitable trust as at the end of the financial period, and of its incoming resources and application of resources, including its income and expenditure, for the financial period, in accordance with the requirements of the Charities Act 1993.
Approved by the trustees on and signed on their behalf by
Harry Ferdinando
Chair
**Harry Ferdinando**
## **1moreChild**
## **Notes to the financial statements**
## **For the year ended 31 December 2025**
## **1. Accounting policies**
- a) The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost
- b) Voluntary income is received by way of donations and gifts and is included in full in the statement of financial activities when receivable.
- c) Gift Aid receiveable is included when there is a valid declaration from the donor. Any Gift Aid recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
- d) Expenditure is allocated on an accruals basis.
- e) Restricted funds are to be used for specific purposes in Uganda, as laid down by the donor. Expenditure is charged to the fund when the donation is paid over to the project in Uganda.
- f) Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.
- g) Legacy income is accounted for on a receivable basis. A legacy is considered receivable for the period only once the amount is known with certainty.
- h) Costs of generating funds relate to the costs incurred by the charitable company in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose.
- i) Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered.
- k) Grants payable are accounted for as expenditure in the year the award is determined and approved by the trustees.
- l) Rentals payable under operating leases, where substantially all the risks and rewards of ownership remain with the lessor, are charged to the statement of financial activities in the year in which they fall due.
## **2. Voluntary income**
|**2025**
**Total**
**£**
Donations
**214,765**
Gift aid
**19,199**
Total
**233,964**
**Year ended**
**31**
**December**|Year
ended 31
December
2024
Total
£
258,332
29,056
287,388|
|---|---|
## **1moreChild**
## **Notes to the financial statements**
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For the year ended 31 December 2025
Year ended 31
Year ended 31
3. Total resources expended December December
Relief of child 2025 2024
poverty Fundraising Support Costs Total Total
£ £ £ £ £
- -
Grants payable 220,000 220,000 180,008
Independent examiner's fees - - 500 500 500
Office expenditure - - 801 801 937
- -
Football/ cycling expenses 3,183 3,183 5,150
Fundraising costs - 177 - 177 209
Bank charges - - 415 415 441
Total resources expended 220,000 177 4,899 225,076 187,245
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