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 

**2** 

**3** 



## 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. 


**4** 

**5** 



## ACHIEVEMENT AND PERFORMANCE 

**6** 

**7** 



## 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. 

**8** 

**9** 



## 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 

**10** 

**11** 



## 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 

**12** 

**13** 



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. 


**14** 

**15** 



## 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 

**16** 

**17** 



## 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 

**18** 

**19** 



## 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 

**20** 

**21** 



## 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** 

**22** 

**23** 



## 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.** 

**24** 

**25** 



## 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:** 

**26** 

**27** 



## 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 

**28** 

**29** 



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<br>Net current assets<br>Total assets less current liabilities|10|**(50,562)**|**171,796**<br>**204,187**|(94,241)|150,802<br>183,847|_Changes in:_<br>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<br>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 

**30** 

**31** 



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.** 

**32** 

**33** 



## 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<br>Family Action<br>Jewish Child's Day||**65,000**|**65,000**|78,000<br>25,000<br>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<br>The Lewin Trust<br>The Lochlands trust||**48,700**<br>**35,350**|**48,700**<br>**35,350**|49,350<br>35,350<br>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**<br>**537,659**|**289,899**|**447,106**<br>**827,558**|467,087<br>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|



**34** 

**35** 



## 4.       Analysis of Expenditure 

||**Raising**<br>**funds**|**Children's**<br>**Intervention**|**Wohl Parent**<br>**Resource**<br>**Centre**|**Schools**<br>**Support &**<br>**Training**|**Governance**|**Support**<br>**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<br>Other Expenses<br>Depreciation|**386**<br>**207**|**3,460**<br>**15,954**|**1,548**<br>**5,202**|**754**<br>**759**|**6,408**|**1,053**<br>**760**|**6,408**<br>**7,201**<br>**22,882**|6,000<br>17,848<br>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<br>Support Costs||**4,230**<br>**50,152**|**1,692**<br>**20,060**|**1,128**<br>**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) 

**36** 

**37** 



## 5. Net income for the year 

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



## 8. Tangible fixed assets 

|||**Equipment**|**Furniture**|**Total**|
|---|---|---|---|---|
|**COST**||**£**|**£**|**£**|
|At 1 August 2024|**Governance**|51,601|**2025**<br>99,582|2024<br>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<br>**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:<br>Wages and salaries|**£**<br>**337,901**|£<br>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.|Debtors|**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) 

**38** 

**39** 



## 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<br>£|Income<br>£|Expenditure<br>£|31 July 2024<br>£|
|171,933|711,651|699,737|183,847|
|**Balance at**<br>**1 Aug 2024**<br>**£**|**Income**<br>**£**|**Expenditure**<br>**£**|**Balance at**<br>**31 July 2025**<br>**£**|
|0|633,574|633,574|0|
|Balance at|||Balance at|
|1 Aug 2023|Income|Expenditure|31 July 2024|
|£<br>0|£<br>579,172|£<br>579,172|£<br>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<br>Later than 1 year and not later than 5 years|**81,875**<br>**54,583**|81,875<br>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|



**40** 

**41** 




## 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