2025-07-29-accounts - Children Ahead Ltd

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ONWARDS UPWARDS Growing stronger. Reaching higher.

Annual Report and Accounts 2024-2025

CHAIR’S STATEMENT

For many of the children we work with, progress does not happen quickly or easily. Challenges with communication, learning, emotional wellbeing and social interaction affect every aspect of daily life, leaving many families feeling overwhelmed and unsure where to turn. Yet time and again, we see the extraordinary difference that early intervention and specialist support can make.

Throughout the past year, we have continued to expand and strengthen our services in response to growing levels of need within the community. We have supported hundreds of children and families through therapeutic, educational and emotional wellbeing programmes designed to help children build confidence, develop essential skills and engage more successfully in school and everyday life.

This year also saw the launch of our specialist provision for girls with significant learning difficulties and social communication challenges who are unable to access mainstream education. Alongside this, we expanded our support for children with Autism and their families through tailored interventions, parent support and specialist therapeutic programmes.

We have continued strengthening partnerships with schools, statutory services and community organisations to improve access to culturally appropriate support for underserved families. As demand for mental health and neurodevelopmental support continues to rise, we remain committed to developing services that respond to these growing needs.

None of this work would be possible without the dedication of our staff, therapists, volunteers, trustees, supporters and funders. We are deeply grateful for their continued commitment and belief in our work.

Looking ahead, we remain ambitious for the future and committed to ensuring that more children and families can access the support they need at the earliest possible stage.

We will continue moving Onwards and Upwards.

S. Spitzer

OUR MISSION:

To provide tailored support to children at an early stage, ensuring that they develop the necessary skills to face the future with confidence and resilience.

OUR VISION: Struggling children have the opportunities, help and resources they need to reach their full potential.

ACHIEVEMENT AND PERFORMANCE

SERVICES

“I used to get really worried and angry.”

MENTAL HEALTH

For children struggling with anxiety, low mood, trauma or emotional distress everyday situations are overwhelming. These challenges affect their confidence, relationships and ability to engage in school and daily life.

At Children Ahead, we provide early intervention mental health support to help these children thrive.

This year, demand for emotional wellbeing support continued to rise. In response, we expanded our services to support more children and families through: Individual psychotherapy

Josh, aged 10, struggled with overwhelming anxiety which affected his sleep, friendships and ability to participate in class. Through weekly psychotherapy sessions and mentoring support, he gradually developed strategies to manage his worries and build confidence.

Now I know how to calm myself down when I feel stressed and I’m not scared to join in anymore.

One-to-one mentoring and befriending Emotional wellbeing groups

This year: 296 children received mental health interventions

Through these interventions, children developed greater emotional regulation, confidence and resilience, helping them engage more positively at home, in school and within their wider social environments.

SERVICES

SPEECH AND LANGUAGE THERAPY

Communication shapes every part of a child’s life — learning in the classroom, building friendships and expressing thoughts, needs and emotions. When a child struggles with speech, language or communication difficulties, it affects both confidence and everyday functioning.

At Children Ahead, we provide specialist speech and language therapy tailored to each child’s individual needs. Through assessments, targeted therapy sessions and support for parents and schools, we help children strengthen their communication skills and engage more successfully in both learning and social environments.

“I didn’t like talking in class because people didn’t always

Rochel, aged 8, struggled with expressive language difficulties which affected her confidence in class and social situations. Following a block of speech and language therapy, she became more confident participating in lessons and interacting with her peers. Now I put my hand up in class and people understand what I’m trying to say.

This year: 218 children received speech and language therapy interventions

SERVICES

OCCUPATIONAL THERAPY

For children with sensory, coordination and motor difficulties everyday life is challenging. These difficulties affect confidence, independence and a child’s ability to engage fully in school and daily activities.

Through occupational therapy, Children Ahead supports children to develop the practical, sensory and selfregulation skills needed for greater independence and everyday functioning.

This year, we continued providing tailored occupational therapy interventions focused on sensory regulation, motor skills, emotional regulation and daily living skills. We also worked closely with parents and schools to ensure strategies and support could continue beyond therapy sessions and into everyday life.

“Everything felt too loud and too busy.”

Sarah, aged 7, struggled with sensory processing difficulties which made classroom routines and transitions extremely challenging. Through occupational therapy and sensory regulation strategies, she gradually became more able to manage overwhelming situations and participate more calmly in school activities.

Now I know what helps me when things feel too much. This year: 167 children received occupational therapy interventions

For the first time, she feels understood.

SERVICES

ALTERNATIVE THERAPIES

Children with Autism often experience challenges with communication, sensory processing, emotional regulation and social interaction. These difficulties can affect every part of daily life, both for the child and for their family.

This year, we significantly expanded our support for children with Autism and their families in response to growing levels of need within the community.

Our interventions included:

Leah, aged 9, struggled with sensory overwhelm and social interaction, often becoming distressed in school and group settings. Through music therapy and mentoring support, she gradually became more confident expressing herself and engaging with others.

“She’s calmer, happier and much more able to cope with everyday situations.” — Parent of child accessing ASD support

Individual mentoring and therapeutic support

Music therapy

Parent support groups and workshops

Guidance and strategies for schools and families

Through tailored and culturally-sensitive support, children were helped to build confidence, strengthen communication and social skills, and better manage sensory and emotional challenges. Parents also benefited from practical guidance, emotional support and opportunities to connect with other families facing similar experiences.

SERVICES

PARENT SUPPORT SERVICE

When a child is struggling, the impact is often felt across the entire family. Parents frequently face uncertainty, exhaustion and isolation as they try to navigate their child’s emotional, developmental and educational needs.

At Children Ahead, we believe that supporting parents is an essential part of supporting children. This year, we continued expanding our parent and family support services to ensure families felt better informed, more supported and less alone.

Support included:

Parent support groups Workshops and training sessions Individual guidance and practical advice Signposting and advocacy support

Through these interventions, parents gained a greater understanding of their children’s needs, developed practical strategies and built supportive connections with other families experiencing similar challenges.

“Before finding Children Ahead, I felt completely

The mother of a child with additional needs described feeling overwhelmed and unsure how to support her son both emotionally and educationally. Through parent support sessions and ongoing guidance, she developed greater confidence and practical strategies to support him at home.

Now I feel like someone is walking this journey together with us.

This year: Over 600 parents and family members accessed support services

SERVICES

ALTERNATIVE THERAPIES

“Chess helped me learn how to stay calm and think before

Children develop and connect in different ways. Therapeutic and activity-based groups provide valuable opportunities to build confidence, develop friendships and express themselves in more comfortable and engaging environments.

This year, we continued developing alternative therapeutic groups designed to support children’s emotional wellbeing, social interaction and self-esteem through shared activities and creative engagement. Our groups included:

Therapeutic singing groups Exercise groups Dancing groups

Ari, aged 11, found social situations difficult and often became frustrated during group activities. Through the chess group, he gradually developed patience, confidence and stronger peer relationships. Now I enjoy being part of a group instead of feeling nervous all the time.

Chess and strategy groups

These sessions helped children develop confidence, concentration, teamwork and social interaction skills while also providing positive outlets for self-expression and emotional regulation.

Many children who struggled in more formal settings were able to participate successfully within these smaller, interest-based groups, helping them build friendships and experience a sense of achievement.

This year: 162 children participated in alternative therapeutic interventions

SERVICES

MAALOS

“Before this class, I didn’t feel like I belonged anywhere.”

This year marked the launch of Maalos, a new specialist provision for girls in Years 7–9 who are unable to access the mainstream curriculum due to significant learning difficulties and social communication challenges.

Maalos provides a smaller, supportive classroom environment where education, therapeutic support and life skills development are integrated within a group setting.

For many of these girls, previous educational experiences involved repeated one-to-one support outside the classroom, often leaving them isolated from their peers. Maalos promotes inclusion in the mainstream school and enables them to learn alongside girls at a similar level, helping them build confidence, friendships and a greater sense of belonging.

The impact has already been significant, with girls showing increased confidence, improved social interaction and growing independence.

Toby in the Maalos programme had previously struggled to cope within mainstream education and often felt anxious and withdrawn in the school setting. Through the support of the programme, she gradually became more confident and now initiates engagement with both staff and peers.

I never thought my daughter would be reading her little sibling bedtime stories. Thanks to Maalos, her reading has improved drastically! - Mother

FINANCIAL REVIEW

The Trustees are happy to report continued development and expansion which resulted in turnover increased to £1,450,030. Securing funding to facilitate organisation running and growth has continued to be challenging during the cost of living crisis, and we are indebted to both our longstanding supporters who have stood behind us through the years, and the new funders who have enabled more recent service development.

The year ended with a surplus of £20,340.

The Trustees gratefully acknowledge that the outstanding impact and achievement of the organisation are largely due to the substantial and generous support of the following charitable trusts and foundation: The City Bridge Foundation, Delapage Ltd, The Maurice Wohl Charitable Foundation, LB Hackney, The Childhood Trust, The National Lottery Community Fund, The Henry Smith Foundation, The Lewin Trust, The Speech, Language and Hearing Foundation and other anonymous supporters and community donors.

RESERVES POLICY

The trustees aim to hold free reserves at a level sufficient to protect services and ensure adequate cashflow for the organisation’s needs. The aspiration is for this to be at a level of at least 3 months (but no more than 12 months’) equivalent of the charity’s unrestricted operating costs. As at 31st July 2025 the organisation’s reserves have risen to £204,187 which is the equivalent of approximately 3 months of unrestricted operating costs.

PUBLIC BENEFIT

The Trustees confirm their compliance with the duty to have due regard to the Public Benefit guidance published by the Charity Commission as well as the Equalities Act 2010 when reviewing the Charity’s aims and objectives and in planning future activities.

RISK MANAGEMENT

The Trustees have identified and reviewed the major risks to which the charity is exposed. Both manual and automated checks are regularly invoked, particularly those relating to the operations and finance of the charity and safeguarding of its beneficiaries. The trustees are satisfied that these systems and procedures mitigate any perceived risks.

RESPONSIBILITIES OF THE TRUSTEES

The Trustees (who are also directors for the purposes of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period.

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

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the applicable Charities SORP;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and 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 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.

AUDITOR

Each of the persons who is a trustee at the date of approval of this report confirms that: • so far as they are aware, there is no relevant audit information of which the charity's auditor is unaware; and

• they have taken all steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information.

The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies Act 2006.

SMALL COMPANY PROVISIONS

This report has been prepared in accordance with the provisions applicable to companies entitled to small companies exemption.

APPROVAL

This report was approved by the trustees on 25 May 2026 and signed on their behalf by:

Mr S Spitzer Director - Trustee

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CHILDREN AHEAD LIMITED

OPINION

We have auditedthefinancial statementsof Children AheadLtd(the'charity') forthe year ended 31 July2025 which comprise the statement of financial activities (including income and expenditure account), statement of financial position, statement of cash flows and the related notes, 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 FRS 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 charity's affairs as at 31 July 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;
have been prepared inaccordance with the requirements of the Companies Act 2006.

BASIS FOR OPINION

We conducted ouraudit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicablelaw. 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 charity 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 andappropriate to provide a basis for ouropinion.

CONCLUSIONS RELATING TO GOING CONCERN

Inauditingthe financial statements, we haveconcluded that the trustees'use of the goingconcern basis of accounting in the preparation of the financialstatements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

OTHER INFORMATION

The other information comprises the information included in the annual report, other than the financial statements andour auditor’s report thereon. The trustees are responsible for the other information. 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.

Wehavenothing to report inthisregard.

OPINIONS ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006

In ouropinion,based on the work undertakenin the course ofthe audit:

theinformation given in the trustees' report for the financial year forwhichthe financial statements are prepared is consistent with the financial statements; and
•thetrustees' reporthasbeenpreparedinaccordancewithapplicablelegal requirements.

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY

EXCEPTION

In the light of the knowledge and understanding of thecharity and its environment obtained in the course of the audit, we have not identified material misstatements inthe trustees' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the directors' report and from the requirement to prepare a strategic report.

RESPONSIBILITIES OF TRUSTEES

As explained more fully in the trustees' responsibilities statement, the trustees (who are also the directors 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 charity'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 charity or to cease operations, or have no realistic alternative but to do so.

AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS

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 auditor’s 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:

We obtained an understanding of the legal and regulatory frameworks that are applicable to the charity through discussion with the trustees and identified financial reporting legislation and charity legislation as being most significant to these financial statements.
We communicated these identified frameworks amongst our audit team and remained alert to any indications of non-compliance throughout the audit. We ensured that the engagement team had sufficient competence and capability to identify or recognise non compliance with the laws and regulations.
We discussed with the trustees the policies and procedures regarding compliance with these legal and regulatory frameworks.
We assessed the susceptibility of the charity's financial statements to material misstatement due to non-compliance with legal and regulatory frameworks, including how fraud might occur, by enquiry with the trustees during the planning and finalisation phases stages of our audit. The susceptibility to such material misstatement was determined to be low.
Based on this understanding, we designed our audit procedures to identify non compliance with the identified legal and regulatory frameworks, which were part of our procedures on the related financial statement items.

• Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control.

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees.

• Conclude on the appropriateness of the trustees' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charity to cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

USE OF OUR REPORT

This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's members 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 charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed.

DAVID GOLDBERG (Senior Statutory Auditor) For and on behalf of Cohen Arnold Chartered accountants & statutory auditor New Burlington House 1075 Finchley Road LONDON NW11 0PU 25 May 2026

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2025

(Incorporating the income and expenditure account)

		Unrestricted funds	Restricted Funds	Total Funds 2025	Unrestricted funds	Restricted Funds	Total Funds 2024
INCOME FROM		£	£	£	£	£	£
Donations and Legacies	2	245,201	195,600	440,801	168,165	151,305	319,470
Charitable Activities	3
Children's Intervention		537,659	289,899	827,558	507,087	340,891	847,978
Schools Support & Training		26,090	98,075	124,165	26,612	60,464	87,076
Wohl Parents Resource Centre		7,506	50,000	57,506	9,787	26,512	36,299
Total income		816,456	633,574	1,450,030	711,651	579,172	1,290,823
EXPENDITURE ON	4
Raising Funds		24,334		24,334	23,173		23,173
Charitable Activities
Children's Intervention		576,221	485,499	1,061,720	472,130	492,196	964,326
Schools Support & Training		95,160	98,075	193,235	94,066	60,464	154,530
Wohl Parents Resource Centre		100,401	50,000	150,401	110,368	26,512	136,880
Total Expenditure		796,116	633,574	1,429,690	699,737	579,172	1,278,909
Net income for the year	5	20,340		20,340	11,914		11,914
Reconciliation of Funds
Total fundsbrought forward		183,847		183,847	171,933		171,933
Total fundscarried forward		204,187		204,187	183,847		183,847

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

The notes on pages 32 to 41 form part of these financial statements

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 JULY 2025

BALANCE SHEET AS AT 31 JULY 2025

		2025	2025	2024	2024		2025	2024
FIXED ASSETS		£	£	£	£		£	£
Tangible assets	8		32,391		33,045	CASH FLOWS FROM OPERATING ACTIVITIES
CURRENT ASSETS						Net income	20,340	11,914
Debtors	9	193,544		193,621
Cash at bank and in hand		28,814		51,422		Adjustments for:
		222,358		245,043		Depreciation of tangible fixed assets	22,882	22,977
Liabilities
Creditors: amounts falling due within one year Net current assets Total assets less current liabilities	10	(50,562)	171,796 204,187	(94,241)	150,802 183,847	Changes in: Trade and other debtors	77	(20,679)
Net assets			204,187		183,847	Trade and other creditors	(43,679)	6,233
FUNDS						Cash generated from operations	(380)	20,445
Restricted income funds	11
Unrestricted income funds			204,187		183,847	Net cash from operating activities	(380)	20,445
Total Charity Funds			204,187		183,847
						CASH FLOWS FROM INVESTING ACTIVITIES
						Purchase of tangible fixed assets	(22,228)	(16,850)
These financial statements have been prepared in accordance with the provisions applicable to companies						Net cash used in investing activities	(22,228)	(16,850)
subject to the small companies' regime.
						NET INCREASE IN CASH AND CASH EQUIVALENTS	(22,608)	3,595
These financial statements were approved by the board of trustees and are signed on behalf of the board by:		and authorised for issue		on 25 May	2026,	CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	51,422	47,827
						CASH AND CASH EQUIVALENTS AT END OF YEAR	28,814	51,422

Mr S Spitzer Director - Trustee

The notes on pages 32 to 41 form part of these financial statements

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 JULY 2025

1. Accounting Policies

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) (Charities SORP FRS 102) and the Companies Act 2006.

Expenditure

Expenditure is recognised once there is a legal constructive obligation to make 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 headings:

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

The financial statements are prepared in Sterling, which is the functional currency of the entity.

Costs of raising funds relate to the costs incurred by the charity in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose.
Expenditure on charitable activities includes the costs of activities and services undertaken to further the purposes of the charity and their associated support costs. • Other expenditure represents those items not falling into any other heading.

Public Benefit entity

The charitable company meets the definition of a public benefit entity under FRS 102.

Going Concern

The trustees consider that there are no material uncertainties about the charitable company’s ability to continue as a going concern.

Judgements and key sources of uncertainty

The trustees do not consider that there are any judgements and key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function (support costs), is apportioned on the following basis which are an estimate, based on the use by each activity of staff time or other overhead costs, of the amount attributable to each activity.

Children’s Intervention 53% School Support and Training 11% Wohl Parents Resource Centre 25% Support Costs 11%

Income

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

Income from 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.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Support and governance costs are re-allocated to each of the activities on the following basis which is an estimate, based on staff, of the amount attributable to each activity.

Children’s intervention 60% School Support and Training 16% Wohl Parents Resource Centre 24%

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

A detailed breakdown of support costs and their allocation to each activity is provided in note 3.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

3. Income from Charitable Activities

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered.

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.

Fixed assets

All fixed assets are initially recorded at cost.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Equipment - over 3 years

Furniture - over 5 years

2. Donations and Legacies

	Unrestricted	Restricted
	funds	funds	2025	2024
	£	£	£	£
General Donations	245,201	195,600	440,801	319,470
	245,201	195,600	440,801	319,470

	Unrestricted	Restricted
Grants Receivable	funds	funds	Total 2025	Total 2024
Children's Intervention	£	£	£	£
Awards for All		20,000	20,000	20,000
City Bridge Foundation Family Action Jewish Child's Day		65,000	65,000	78,000 25,000 5,000
London Borough of Hackney	35,208		35,208	20,000
NHS North East London ICB	55,345		55,345	20,000
Rimini Foundation				10,000
The Childhood Trust via The Big Give		50,000	50,000	37,500
The Henry Smith Charity The Lewin Trust The Lochlands trust		48,700 35,350	48,700 35,350	49,350 35,350 5,900
The Maurice Wohl Charitable Foundation		25,000	25,000	50,000
The Big Give		15,000	15,000
The Speech, Language and Hearing foundation		16,560	16,560
Smaller Grants		14,289	14,289	24,791
User Contributions	447,106 537,659	289,899	447,106 827,558	467,087 847,978
Wohl Parents Resource Centre
The Childhood Trust via The Big Give		50,000	50,000	25,000
Smaller Grants			0	1,512
User Contributions	7,506		7,506	9,787
	7,506	50,000	57,506	36,299
Schools Support and Training
Delapage Ltd		50,000	50,000	60,464
Hackney - Delivering Better Value		48,075	48,075
User Contributions	26,090		26,090	26,612
	26,090	98,075	124,165	87,076
	571,255	437,974	1,009,229	971,353

4. Analysis of Expenditure

	Raising funds	Children's Intervention	Wohl Parent Resource Centre	Schools Support & Training	Governance	Support Costs	2025	2024
Direct Expenditure
Staff Costs	15,664	895,866	39,438	55,022	608	43,713	1,050,311	907,266
Premises Costs	3,676	55,102	33,748	13,639		13,009	119,174	127,268
Office Running Costs	3,032	17,048	4,951	5,001		17,169	47,201	44,258
Therapy Equipment		7,990	6,722				14,712	13,652
Publicity	1,369	6,231	2,235	1,014		734	11,583	11,693
Training & Events			36,497	103,670			140,167	124,314
Legal and Professional
Fees		9,917			34	100	10,051	3,633
Accountancy & Audit
Fees Other Expenses Depreciation	386 207	3,460 15,954	1,548 5,202	754 759	6,408	1,053 760	6,408 7,201 22,882	6,000 17,848 22,977
Total Expenditure
(by cost centre)	24,334	1,011,568	130,341	179,859	7,050	76,538	1,429,690	1,278,909
Staff Costs		26,228	10,491	6,994		(43,713)
Premises Costs		7,805	3,122	2,082		(13,009)
Office Running Costs		10,301	4,120	2,748		(17,169)
Publicity		440	176	118		(734)
Legal and Professional
Fees		60	24	16		(100)
Other Expenses		632	253	168		(1,053)
Depreciation		456	182	122		(760)
Governance Costs Support Costs		4,230 50,152	1,692 20,060	1,128 13,376	(7,050)
al resources expended
(including support costs)	24,334	1,061,720	150,401	193,235			1,429,690	1,278,909

Total resources expended

(including support costs)

5. Net income for the year

	2025	2024
This is stated after charging:	£	£
Depreciation Employer’s Pension contributions	22,882 598	22,977 458
	23,480	23,435
6. Independent Examination Fees
	2025	2024
Fees payable for: Audit of financial statements	£ 6,000	£ 6,000

8. Tangible fixed assets

		Equipment	Furniture	Total
COST		£	£	£
At 1 August 2024	Governance	51,601	2025 99,582	2024 151,183
Additions		7,500	14,728	22,228
At 31 July 2025		59,101	114,310	173,411
DEPRECIATION
At 1 August 2024		39,451	78,687	118,138
Charge for year		11,817	11,065	22,882
At 31 July 2025 NET BOOK VALUE		51,268	89,752	141,020
At 31 July 2025		7,833	24,558	32,391
At 31 July 2024		12,150	20,895	33,045

7. Staff costs and emoluments

	2025	2024
Total staff costs were as follows: Wages and salaries	£ 337,901	£ 259,085
Employer's NI	23,622	6,408
Employer’s Pension contributions	437	458
Sessional staff	686,990	637,359
Recruitment and training	1,361	3,956
	1,050,311	907,266

The number of employees whose remuneration (excluding employer National Insurance costs) exceeded £60,000 during the year was: £70,000 – £80,000: 1 (2024 - Nil)

9. Debtors

9.	2025	2024
	£	£
Accrued Income	50,000
Advanced Payment	13,646	16,561
Accounts Receivable	129,898	177,060
	193,544	193,621

10. Creditors: Amounts falling due within one year

The average number of employees during the year was as follows:

	2025	2024
	£	£
Full time employees	5	5
Part time employees	25	25
	30	30

No trustees received any remuneration during the period. The charity did not meet any individual expenses incurred by the trustees for services provided to the charity.

	2025	2024
	£	£
Trade Creditors	33,327	51,239
Taxation and social security	7,106	8,135
Credit Card	4,129	3,867
Deferred Income		25,000
Accruals	6,000	6,000
	50,562	94,241

Key management personnel

Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total remuneration paid to key management personnel for services provided to the charity was £58,330 (2024: £62,890)

11. Unrestricted/restricted income funds

Balance at			Balance at
1 Aug 2024	Income	Expenditure	31 July 2025
£	£	£	£
183,847	816,456	796,116	204,187
Balance at			Balance at
1 Aug 2023 £	Income £	Expenditure £	31 July 2024 £
171,933	711,651	699,737	183,847
Balance at 1 Aug 2024 £	Income £	Expenditure £	Balance at 31 July 2025 £
0	633,574	633,574	0
Balance at			Balance at
1 Aug 2023	Income	Expenditure	31 July 2024
£ 0	£ 579,172	£ 579,172	£ 0

Unrestricted income funds (Current Year)

Unrestricted income funds (Prior Year)

Restricted income funds (Current Year)

Restricted income funds (Prior Year)

13. Company Limited by guarantee

Every Member of the Charity has undertaken to pay such an amount as may be required not exceeding £1 towards the Charity's assets if the Charity should be wound up.

14. Operating Lease Commitments

14. Operating Lease Commitments
The total minimum lease payments under non-cancellable operating	2025	2024
leases are as follows:	£	£
Not later than 1 year Later than 1 year and not later than 5 years	81,875 54,583	81,875 136,458
	136,458	218,333

15. Related Party Transactions

No transactions with related parties were undertaken such as are required to be disclosed underFRS102.

12. Analysis of net assets between funds

	Unrestricted	Restricted	Total Funds
Analysis of net assets between funds (Current Year)	Funds	Funds	2025
	£	£	£
Tangible fixed assets	32,391		32,391
Current assets	222,358		222,358
Creditors less than 1 year	(50,562)		(50,562)
Net assets	204,187		204,187

	Unrestricted	Restricted	Total Funds
Analysis of net assets between funds (Prior Year)	Funds	Funds	2024
	£	£	£
Tangible fixed assets	33,045		33,045
Current assets	245,043		245,043
Creditors less than 1 year	(94,241)		(94,241)
Net assets	183,847		183,847

ADMINISTRATIVE INFORMATION

Registered Charity Name: Children Ahead Ltd Registered Charity Number: 1138140 Company Registration Number: 07303421

Registered Office Address: Lower Ground Floor 91 – 93 Stamford Hill London N16 5TP

Trustees: Mr Yitzchok Meir Brayer (appointed 10 March 2026) Mr Israel Kahan

Mrs Hindy Rand (appointed 9 June 2025) Mr Samuel Spitzer Mr Ahron Klein (Resigned 5 February 2026) Mrs Esther Issacharoff (Resigned 5 February 2026)

Auditor: Cohen Arnold

New Burlington House 1075 Finchley Road London NW11 0PU

Bankers: Barclays Bank PLC North Herts GRP 2 5 - 6 High Street Hithcin Herts. SG5 1BJ