REGISTERED COMPANY IYUMBER: 07309125 (England and Wales) REGISTERED CHARITY NUMBER: 1137436 Report of the Truslees and Unaudited FianCial Statements for the Year Ended 31 March 2025 for Children Toda). Charitable Trust Bennett BTooks & Co Limiied Chartered Accounlanls St George's Court Winnington Avenue Nonhwich Cheshire CW8 4EE
Children Todav Charitable Trust Con¢ent5 of the Financial Statements for the year ended 31 March 2025 Page Report of the Tru5tee5 Independent Examiner's Report Statement of Financial ActiiTrtie5 Balance Sheet Notes to the Financial Statements 9 to 16 Detailed Statement of Financial Activities 17
Children Todav Charitable Trust Report of the Trustees for the l'ear ended 31 Marcb 2025 The trnstees present their annual report and financial statements for the year ended 31 March 2025. The financial statements have been prepared in ac¢ordan¢e wilh ihe a¢counling policies set out in note l io the financial slateiiients and comply with ihc charity's [gov¢rning documcntl. th¢ CoTnpani¢s Act 2006 and "Accountin¥ and Rcporting by Charitics.. Statcment of R¢comtnendcd Practic¢ applicable to charities preparing their accounls in accordancc with thc Financial Reporting Standard applicablc in the UK and Republic of Ireland IFRS 102)" (effective l January 2019). OBJECTIVES AND ACTIVITIES Objective5 and aim5 The objectives of the charity which operates as Children Today are= "The relief of children and young people living in the community who are sick or disabled, or who have learning difficulties, by the provision of equipment or services calculared to increase their independence and to improve their conditions of life" In furtherance of these objects but not otherwise, Ihe trllsiees may exercise a number of powers. There have been no changes to the Object5 since the Trustecs. lasi pOrt. Vision and mission Children Today's vision is.. "A world where disability holds no boundaries for children." Our mission is.. "Breaking down boundaries for disabled children and families throughout the United Kingdom today and in the fijture, by providing life-changing mobility and sensory equipment. offering meaningful family services and building an inspiring movement for inclusion." Both the vision and mission statements are subject to regular review. Children Today will achieve its Mission by= Enabling disabled childrcn and young pcoplc across the UK gct ihc sllPPOrt they nccd to access vital adaptcd cquipmcnt. Having a simple, supportive application proces8 allowing the charity to make timely decisions on support needed by the child and their family. Raising publi¢ awareness of issues afyecting children and young people with disabilities. Seeking appropriate partnerships to provide greaier access 10 equipment and services foT more children and young people with disabililies. Public benefit After iaking regard of the Chariry Commission guidance on public benefii, Children Today Charitable Trust is able to demonstrate public benefit because" Childrcn Today's aims arc covcrcd by the Charitics Act 26 in that ils charitablc purpose is for the relief of ihosc in llccd by reason of youth. agc, ill-hcath, disability, financial hardship or oihcr disadvantagc. The prOls7o of equipmcnt. onc eT)d-result of charitable activity. clearly benefits the recipients and iheir families The beneficiary group of "children and young people living in the community who are sick or disabled, or who have difficulties" forms a significant public class learning Children Today ¢harges no fees and its policies and pTocedures are non-discriminatory Thc charity also takes carc in its aclivitics to= Reach as many potential beneficiaries as possible Ensure that the adapied equipment we help provide goes to appropriate recipients identified by a scnjtiny process and compassionate that is both mbust Page I
Children Todav Charitable Trust Report of the Trustees for the l'ear ended 31 Marcb 2025 OBJECTIVES AND ACTIVITIES Strategie5 for achieving aims and objectives At Children Today we believe thai all disabled children and young adults should have access to the support and equipment they need to live the life they choose, ioday. The tNstees attach significani importance to iheir aim of offering support as quickly as possible. With this in mind, families are offered advice and help from the iniiial enquiry stage Ihrough a rdnge of paihway toolkits dependent on their individual needs and requirements. All applications for adapted equipment are ihen rewle,td regularly by our Equipment Provision Panel. The application process is very straightforward and any bureaucracy is kepi io a minimum. Our application process is specifically for individuals who must bc thc parent or Icgal guardian of ihc bcncficiary. The trustees are also very conscious of the Deeds of young adults with sickness or disability who may experience difficulties associated with equipment supply. Therefore, young adults, those aged between 18 to 25 years, are encourdged to apply directly to Children Today on their own behalf. The trustees are unable to accepi applieaiions direcily from organisations. Applicants are en¢ouraged to re-apply for additional equipment as ihe needs of their Child changes as they grow. We are happy to accept one application in any twelvc-monih period unlil the beneficiary leaches the age of twcnty five. Our ethos is based on a fundamental belief that children and young people with disabilities should be enabled to achieve their potential. We believe they should have the right tools and support to have the freedom to do so and do not judge what that potential mIt be. Vhile clearly expressed above in our Objects. the trustees recognise it is the actions we take on a daily basis that will demonstrate whether or not Children Today is continually "adding value" by delivering our seTr'ices in a manner that is fri.endly, inclusive, supportive and caring. Criteria used for assessing success The trustees encourage everyone involved with Children Today (including employees. volunteers. donors and fundraisers) to recognise that, as a small charity, we may not be able to support children and young wple in huge numbers. However, we can make a significant and long-tem) impact to ihe families we help by striving to achieve ihe highest levels of service. One way in which we do this is by building long-tem) relationships with our beneficiary families, engaging with ihem io understand (heir needs and researching ways we can further improve the support we give. Part of Ihis process is through our family follow up support calls which enable us to get direct feedback on the equipment their child received and th¢ impact our support has had. Children Today has an ethos and policy of inclusion. Our FK>licies and procedures are designed and implemented so as not to discriminate against any child or young person who is sick or disabled. At Children Today we strive to continually improve our policy of inclusion whilst siill being aware of the constraints of our legal remit. In practice, this means our seTh'ices are equally and fairly available to all regardless of their condition or disability, learning difficulty, nationality, ethnicily, gender, sexual orientation, religious or spiritual beliefs. The trustees acknowledge and subscribe to the United Naiions Conveniion on ihe Rights of the Child (1989) and the UN Standard Rules on the Equalisation of Opportunitics for Pcrsons with disabilitiC511993). A key function of our advocacy rolc is to promote ability not disability. Page 2
Children Todav Charitable Trust Report of the Trustees for the l'ear ended 31 Marcb 2025 STRATEGIC REPORT Achiei'evnents and performance Strategic aims The trnst¢es d¢temiined ihe sirategi¢ aims of Children Today io be= Raising awarcness of the issues affccting children and youn¥ people wilh di5abilitics and illness ProTr'iding adapted cquipment and support scryiccs lo disablcd young pcoplc in nccd and thcir familics Raising and managing funds effectively and with integrity Seeking appropriate partnerships to provide equipment and services Communicating with stakeholders to develop and sustain relationships Managing the charity effectively During the year Children Today has continued io invest in ihe family support we offer. These services support families from first enquiry inLluding guidance in identifying need and arranging assessments, complcting applications, idcntifying 5uppli¢rs as well as offering any additional fundraising support the familics may n¢cd. includin¥ applyin¥ for fundin¥ on the families behalf. Whilst we continue to SUPPOrt dircctly providing urgcnily nccdcd adaptivc cquipmenl. Ihc scrvicc constitutcs a significant part of our overall cxp¢nditurc. Wc are seeking to continue to grow our investtnent in our pathway services as the nutnber of vulnerable fatnilies in need of such support continues to increase in light of the increased cost of living. Significant activities and 2chievement$ against objectives Dcspitc thc touO] economic climatc during thc course of thc financial ycar. the charity continucd to raise funds and sUPPOrt disabled children and young people and families in need. This year saw Children Today continue to invest into its family SUprt services through inclusive activities and events. This included the continuation of our Reading for Life campaign which saw us creaie a series of events for primary school children fearuring authors writing about andlor wilh first-hand experience of disabiliry and neurodiversiry io help promote positive messaging and encourage in¢lusivity from a young age. Over 1,800 people registered for the live online inclusive reading evenls which featured well-known authois includin¥ Danielle Brown MBE and Illustratoi Kotky Paul. This event also created a long-terni impact by offering inclusive kS to schools and families. Feedback for the event was positive with families saying the sessions were "so powerful in supporting children and helping them to see they're not alone" {Kate Heap). Primary schools that attended also gave feedbaek Ihat the campaign was Impact1. saying= "Very inspiringl Thank you for answering our questions so openly. We have really enjoyed the session." (Smallwood Primary sch)1). Equipment Provision During the year, Children Today directly provided funding on behalf of vulnerable families for 40 vital pieces of mobility and sensory equipment. The average grant made was just under £1.050. Feedback A vari¢ty of families and the children we have sUPPOrtcd have offered us their fecdback OT] their equipvncni and a selection of these are bclow: 6-year-old George who has cerebral palsy needed an adapted trike. His condition means he has a number of physical limilations including reduced balance, coordination and limited endurdnce which mean he cannot use an ordinary bike as it would be unsafe for him. George's Occupaiional Therapist said George would benefii greaily from being able to take part in regular exercise in a safe and fun way, improving his physi¢al wellbeing as well as h&'ing a posiiive effeci on George's menial health and opportunities for social interaciion. His mum told us.. 'He absolutely LOVES his trike. It's given him so much independence and enjoyment since the first time he tried it. Hc's so confident gocs 700Tning round th¢ park. Thank you 50 much for rnaking it possiblc!11 Another child supported was 8-year-old Lucy who has chronic lung disease and is autistic. Due to her condition she was able to get out of her old car seat, even trying to climb into the front seat which was very dangerous. Her family reached out to us for support in getting a new adapted car seat that would meet her needs. This car seat was vital for the family to help them travel together safely, enabling them to access activities together that they would never have been able to without it. Lucy's mum Elizabeth told us how much difference OUT support in geiting their new Car seat has meant. Elizabeih y$.. "[Children Today is anl ama7.in¥ charity that have hclpcd us so much with Lucy's Car scat_ The car scat has made a ycat improi'ement in Luey's life and ours. Staff are cxccllcnt as well and guide you through the proccss as best thcy can." Page 3
Children Todav Charitable Trust Report of the Trustees for the l'ear ended 31 Marcb 2025 STRATEGIC REPORT Achievements and performance Support Whilst the majority of our money comes from a large numlKr of individual donors, a number of organisations have supported us during the year including.. The Cheshire West crowd with support from Cheshire West & Chester councillors- The Marjory Boddy Charitable Trust; The Tile Association; The Bally Thomas Charitable Fund and the Essex Community Foundation Financial review Financial position The results for the year are shown in the Statement of Financial Activities. The results for the year show gross income of £277,703, net income of £26,283 and leaves total fi]nds at 31 March 2025 of £8. Inve5tmeDt policy and objectives The charity does not have an investment policy. The funds of the charity are held in interest bearing bank accounts to maximise rerlls. Fllture plans The charity plan to continue meeting their objectives and mission siatement. STRUCTURE, GOVERNANCE AND MALYAGEMENT Governing document The charity is controlled by its governing document, a deed of trusL and consiituies a limited company, limited by guarantee, as defined by the Companies Act 2006. Recrllitment and appointment of neTh' trustees Appointment of trllSt¢es is (roverned by the Memorandum and Articles of Associaiion. REFERENCE AND ADMINISTRATIVE DETAILS Registered Compainv number 07309125 (England and Wales) Registered Charitv number 1137436 Registered office 17R Telford Court Dunkirk Estate Ellesmere Port Chester Cheshire CHI 6LT Trustees P Evans H Mccaw (appointed 9.9.24) MAFWhite N Rose Independent Examiner Bennett Brooks & Co Limited Chartered Accountants St George's Court Winnington Avenue Northwi¢h Ch¢shirc CW8 4EE Report of the trustees, incorporating a strategic report, approved by order of the Erf)ard of tnjstees. as the company directors, on 18 December 2025 and signed on the board's behalf by= Page 4
Children Todav Charitable Trust Report of the Trustees for the l'ear ended 31 Marcb 2025 P Evans - Trustcc Page 5
Independent EAaminer'5 Report to the Trustee5 of Children Toda). Charitable Trust Independent exatlliner's report to the tru5tee5 of Children Today Charitable Trust ('the Company,) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. Responsibilities and basis of report As the charity's truslces of the Cotnpany (and also ils directors for the purposes of COTnpany law) you are ieSPOT]sible for the preparation of ihc accounts in accordance with the requircmcnts of thc Companics Act 26 ('thc 26 ACV). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2(K)6 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 Ihe Charities Act 2011 {'the 2011 Act,). In carrying oui my examinaiion I have followed the Directions given by the Charity Commission under Section 145{5) (b} of ihe 201 I Aci. Independent examiner's statement Since your charity's gross income exceeded £250,0 your examiner must be a member of a listed body. I can confirni that l am qualified to undertake the examination because l am a member of the Association of Chartered Certified ACcoUnLts, which is one of the listed bodies. I have ¢ompleted my examination. l ¢onfirni that no matiers have come to my atteniion in ¢onne¢tion with the examination giving me cause to believe.. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act. or the accounts do not accord with Ihose records.. or the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act oiher than any requirement that the accounts give a true and fair view which is not a matter considered as pan of an independent examination; or the accounts have not been prepared in accordance with the methods and principles of the Statemeni of Recommended Practice for accounting and reponing by charities (applicable to chariiies preparing iheir accounts in a¢¢ordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)1_ I have llo concerns and have come acr055 no other mattcrs in conncction wth thc cxamination to which attention should bc drawn in this report in order to enable a proper understanding of the accounls to be reached. Michael Joseph Snape FCCA Bennett Brooks & Co Limited Chanered Accountants St George's Court Winnington Avenue Northwich Chcshirc CW8 4EE 18 December 2025 Page 6
Children Todav Charitable Trust Statement of Financial A¢tii'ities for the l'ear ended 31 Marcb 2025 2025 Total funds 2024 Total funds Unresiricted fund Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 268,909 8,710 277,619 378,552 Oiher trading activiiies Investment income 3,849 558 84 Total 268.993 8.710 277,703 382,959 EXPENDITURE ON Raising funds 9,921 9,921 12,523 Charitable activities SerN'icing prols1on of equipment and family support Equipment provision grants io individuals 208,563 21.519 208,563 32,936 356,532 83,703 1,417 Total 240,003 11,417 251,420 452,758 NET INCOMEI(EXPENDITURE) 28,9g) (2,707) 26,283 {69,799) RECONCILIATiof* OF FUNDS Total fllndq brought fonvard (32,906) 6,631 (26,275) 43,524 TOTAL FUNDS CARIUED FORWARD {3,916) 3.924 {26,275) The notes forn) part of these financial statements Page 7
Children Todav Charitable Trust Balanee Sheet 31 March 2025 2025 Total funds 2024 Total funds Unresiricted fund Restricted fund Notes FIXED ASSETS Tangible assets Investments 14 15 1,172 1,172 500 1,767 500 1,672 1,672 2,267 CURRELYf ASSETS Debtors Cash at bank 16 6,418 13,865 6,418 17,789 2,722 21,772 3,924 20,283 3,924 24,207 24,494 CREDITORS Amounts falling due within ODe year 17 (25,871) (25,871) (53,036) NET CURRENT ASSETSI(LIABILITIES) (5.588) 3.924 (1.664) {28.542} TOTAL ASSETS LESS CURRENT LL4BILITIES (3,916) 3,924 (26,275) NET ASSETSI(LIABILITIES) {3.916) 3.924 {26,275} FUNDS Unrestricted funds R¢strict¢d tunds 18 {3,916) 3.924 (32,906) 6.631 TOTAL FUNDS (26,275) The charitable company is entitled to exemption frovn audit under Section 477 of the CoTnpanies Aci 2006 for the year ended 31 March 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006. The trnst¢es a¢knowledge their responsibilities for {a) ensiiring that the ¢haritable company keeps a¢couniing records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial staletnenls which give a Iruc and fair view of the statc of affairs of the charitsble company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requiretnents of Sections 394 and 395 and which otherwise comply with the requirements of tbe Companies Act 2006 relating to financial statements, so far as applicable to the charitable cotnpany. {bl These finaneial statements have been prepared tn accordance with the provisions appltcable to charitable companies subject to the small companieq regime. The financial statements were approved by the Board of Trustees Jnd authorised for issue on 18 December 2025 and were signed on its behalf by.. H Mccaw - Trustee The notes forn) part of these financial statements Page 8
Children Todav Charitable Trust Notes to tbe Financi21 Statements for the l'ear ended 31 March 2025 ACCOUNTING POLICIES Basis of preparing the financial 5tateTnents The financial statemenis of the charitable company. which is a public benefit entiry under FRS 102, have been prepared in accordance with the Charities SORP {FRS 102) 'Accouniine and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance wilh ihe Financial Reporting Stsndard applicable in the UK and Republi¢ of Ireland (FRS 1021 (effeciive l January 2019)., Financial Reporting Svdndard 102 'The Financial Reporting Standard appli¢able in the UK and Republi¢ of Ireland. and ihe Companies Act 2006. The financial stalemenis have been prepared under the hisiorical cost convention. wilh thc cxccption of inv¢5tTncnt5 which ale includ¢d at Tnaikct value. Going concern At the time of approving the financial statemeni& despiie (he negative unrestricted reserves the trustees have a reasonable expectation that the charity has adcquate rcsourccs to continue in operational existence for thc foresccabl¢ future. Thus the truste¢s continue to adopl thc going concern basis of accounting in prcparing thc financial stat¢m¢nts. Income All income is recognised in the Staiement of Financial Aciivities once ihe ¢harity has entitlement to the fimds, it is probable that the in¢ome will be received and the amount Can be measured reliably. Expenditure Liabilities are recognised as expenditure as SOOD as there is a legal or constructive obligation committing the charity to that expenditure, it is probable thai a transfer of economic benefi(s will be required in settlement and the amount of the obligation can be measured reliably. Expendimre is accounied for on an accrllals basis and has been classified under headings that aggregate all cost related to the category. Where ¢osis cannot be directly attributed to pariicular headings ihey have been allocaled to activities on a basis consistent with the use of resources. Grants offcred subjcct to conditions which havc not bcen mcl at the year clld datc arc notcd as a conunitmcnt but nol accrued as expenditure. Tangible fixed assets Depreciation is provided at the following annual raies in order 10 write off each asset over its estimalcd useful life. Fixtures and fittings 25Tr/ts on reducing balance Taxation The Charity is exempi from taxation on tls aCliviti¢s because all il income is applied for charitable purposes. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of tbe trnstees. Restricted funds Can only be used for pallicular restricied purposes within the objects of the charity- Restrictions arise when specified by the donor or when funds are rnised for particular restri¢ied purposes. Further cxplanalion of the naturc and purp05c of cach fund is includcd in thc notes to the financial statctncnts. Pension costs and other post-retirement benefits The charitable company operaies a defined contribution pension s¢heme. Coniributions payable to the charitable ¢ompany's pension scheme are charged to the Statemenl of Financial Aciivities in the period to which ihey relate. Page 9 continued...
Children Todav Charitable Trust Notes to the Financi21 Statements- continued for the l'ear ended 31 Marcb 2025 DONATIONS AIND LEGACIES 2025 2024 Gifts Legacies 277.619 318,552 60,000 277,619 378,552 OTHER TRADING ACTIVITIES 2025 2024 Fundraising events 3,849 INVESTLVIELYT INCOME 2025 2024 Deposit account interest 84 558 IL4ISING FUNDS Raising donations and legaeies 2025 2024 Appcals 9.921 12,523 CHARITABLE ACTtVlTIES COSTS funding of aclivitics {see note Dirccl Costs (see note 7) Support costs (see note 9) 8) Totals Servicing provision of equipment and family support Equipment provision grdnts to individuals 151,103 57,460 208,563 32,936 32,936 151,103 32,936 57,460 241,499 Page 10 continued...
Children Todav Charitable Trust Notes to the Financi21 Statements- continued for the l'ear ended 31 Marcb 2025 DIRECT COSTS OF CHARITABLE ACTIVITIES 2025 2024 Staff costs Inclusive events Depreciation Loss on sale of assets 150.081 171,885 62,578 590 277 745 151,103 235,053 GIW4TS PAYABLE 2025 2024 Equipment provision grdnts to individuals 32,936 83,703 SUPPORT COSTS Management Finance Totals Servi¢ing provision of equipment and family support 57,026 434 57,460 Support costs. included in the above. are as follows.. Management 2025 Servicing provision 2024 equipment and family support Total activities Premises costs Office administration costs Rent and rat¢s Consultancy fccs Advertising Governance costs Travel and subsistence 2,092 25,914 10,760 12.500 872 4,694 194 4,128 29,923 10,199 55,250 378 3.229 18,056 57,026 121,163 Finance 2025 2024 Servicing provision equipment and faTnily SUPPOrt Total activities Bank charges Interest payable 353 81 316 434 316 Pagell continued...
Children Todav Charitable Trust Notes to the Financi21 Statements- continued for the l'ear ended 31 Marcb 2025 io. NET INCOMEI(EXPENDITURE) Net incomellcxpenditure) is stated after chargingl(ctcdiling)= 2025 2024 Depreciation - owned assets Deficit on disposal of fixed assets 277 745 590 ii. TRUSTEES, REMUYERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees. expenses There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. 12. STAFF COSTS Thc avcragc monthly number of cmployccs during ihc year was as follows: 2025 2024 Charity stafr No employees re¢eived emoluments in excess of £60,0(M). 13. COMPAIL4TIVES FOR THE STATEMENT OF FINLNCIAL ACTIVITIES Unrestricted fund Restricted fund Total fi]nds INCOMF. AND F.NDOWMENTS FROM Donations and Icgacics 361.727 16,825 378,552 Other trading activities Invesiment income 3,849 558 3,849 558 Total 366.134 16.825 382,959 EXPENDITURE ON Raising fwjds 12,523 12,523 Charitable aCtitieS Servicing proi'ision of equipmeni and family supw)rt Equipment provision grants lo individuals 356.532 62.037 356,532 83,703 21,666 Total 431.092 21.666 452,758 NET INCOMEI(EXPENDITURE) (64,958) (4,841) (69,799) RECONCILIATION OF FUNDS Total fijnds brought fonvard 32,052 11,472 43,524 TOTAL FUNDS CARRIED FORWARD 132.906) 6.631 {26,275) Page 12 continued...
Children Todav Charitable Trust Notes to the Financi21 Statements- continued for the l'ear ended 31 Marcb 2025 14. TANGIBLE FIXED ASSETS Fixtures and fittings COST At l April 21)24 Additions Disposals 55,019 426 {2,715) At 31 March 2025 52,730 DEPRECIATION At l April 2024 Char¥¢ for year Eliminated on disposal 53,252 277 {1,971) At 31 March 2025 51,558 NET BOOK VALUE At 31 March 2025 1,172 At 31 March 2024 1.767 15. FIXED ASSET INVESTMENTS Unlisted inv¢stmcntS IARKET VALUE At l April 2024 and 31 March 2025 500 NET BOOK VALUE At 31 March 2025 500 At 31 March 2024 500 Thcrc wcre no invcstmcnl assets outsidc thc UK. The company's investments al the balance sheet date in the share capital of companies include the following= Children Toda). Limited R¢¥ist¢rcd offiic= 17b Dunkirk Trading Estate, Chester Gate& Dunkirk, Chester, Cheshire, CHI 6LT Nature of busincss.. Dorniant Class of share.. Ordinary holding Page 13 continued...
Children Todav Charitable Trust Notes to the Financi21 Statements- continued for the l'ear ended 31 Marcb 2025 16. DEBTORS: AMOUNTS FALLII%G DUE WITHIN ONE YEAR 2025 2024 Othcr debtors Prepayments and accrued income 318 6.100 320 2,402 6,418 2,722 17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade creditors Social security and other taxes Pensions Accrued expenses 19,068 3,193 610 3,0(K) 44,533 6,012 591 1,900 25.871 53,036 18. MOVEMENT IN FUNDS Net movcTn¢nt in funds Ai 1.4.24 At31.3.25 Unrestricted funds General fund (32,906) 28,990 (3,916) Restricted funds Equipment fund 6,631 (2,707) 3,924 TOTAL FUNDS (26,2751 26,283 Net movement in funds, included in the above are as follows= Incoming resources Resources expended Movement in funds Unrestricted fund5 General fund 268.993 (240.003) 28,990 Restricted funds Equipment fund 8.710 (11.417) (2,707) TOTAL FUNDS 277,703 (251,420) 26,283 Page 14 continued...
Children Todav Charitable Trust Notes to the Financi21 Statements- continued for the l'ear ended 31 Marcb 2025 18. MOVEMENT IN FUNDS- continued Comparatives for movement in funds Net movement in funds At 1.4.23 At31.3.24 Unrestricted fund5 General fund 32,052 (64,958) (32,906) Restricted funds Equipment fund 1.472 {4.841) 6.631 TOTAL FUNDS 43,524 (69,799) (26,275) Comparative nct movctnenl in fund5, includcd in the abovc arc as follows= Incoming resources Resources expended Movement in funds Unrestricted funds Gcncral tund 366.134 {431,092) 164.958) Restricted funds Equipment fund 16,825 (21,666) (4,841) TOTAL FUNDS 382.959 (452.758) (69.799) A current year 12 monihs and prior year 12 months combined posilion is as follows= N¢t movcmellt in funds Ai 1.4.23 At31.3.25 Unrestricted funds General fund 32,052 (35,968) (3,916) Restricted funds Equipment fund 11,472 (7,548) 3,924 TOTAL FUNDS 43.524 143.516) Page 15 continued...
Children Todav Charitable Trust Notes to the Financi21 Statements- continued for the l'ear ended 31 Marcb 2025 18. MOVEMENT IN FUNDS- continued A current yeai 12 Tnonihs and prior year 12 Tnonihs COTnbined net movement iT] funds, included in the above are as follows- Incoming resources Resources expended Movement in funds Unrestricted funds Gencral fund 635,127 (671,095) 135,968) Restricted funds Equipment fund 25,535 (33,083) (7,548) TOTAL FUNDS 660.662 {704.178) (43,516) The general fund represents the free funds of the ¢hariry that have not been designated for a particular purpose. The equipment fund Comprises Ttlonies provided for thc purchase of equipTnent. 19. OTHER FINANCIAL COMMITMELYrs The charity is engaged in a rental lease agreemeni until June 2027 which is payable at £1 1,088 per annum. The total lease repayments outstanding at the year end totalled £24,948. 20. RELATED PARTY DISCLOSURES There were no relaied patty transactions for the year ended 31 March 2025. Page 16
Children Todav Charitable Trust Detailed Statement of Financial Activities for the l'ear ended 31 Marcb 2025 2025 2024 INCOME AND EiNDOWMENTS Donations and legacies Gifts Legacies 277,619 318,552 60,000 277,619 378,552 Other trading aCtitieS Fundraising events 3,849 Investment incovne Deposit account interest 84 558 Total incoming resources 277,703 382,959 EXPENDITURE Raising donations and legacies Appeals 9.921 12,523 Charitable activities Wages Social seLurity Pensions Inclusive events Depreciation of tangible fixed assets Loss on sale of intangible fixed assets Grants to individuals 139,005 7,941 3,135 158,884 9,426 3,575 62,578 590 277 745 32,936 83,703 184,039 318,756 Support costs Management Premises Costs Offiec administration costs Rent and ratcs Consultancy fees Advertising Governance costs Travel and subsistence 2,092 25,914 10,760 12.500 872 4.694 194 4,128 29,923 10,199 55,250 378 3,229 18,056 57,026 121,163 Finance Bank charges Interest payable 353 81 316 434 316 Total resources expended 251,420 452.758 Net incomel(expendithre) 26,283 (69.799) This page does not forni part of the statutory financial statements Page 17