2025-08-31-accounts - Child Relief

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Child Relief

Charity No. 1139451

Company No. 07337114

Trustees' Report and Unaudited Accounts

31 August 2025

Child Relief Contents

	Pages
Trustees' Annual Report		2
Statement of Financial Activities		3
Summary Income and Expenditure Account		4
Balance Sheet		5
Notes to the Accounts	6 to	12
Detailed Statement of Financial Activities	12 to	13

Page 1

Child Relief Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 August 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 07337114

Charity No. 1139451

Registered Office

2a Victoria Road Kingston upon Thames KT1 3DW

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

M.A. Ansari J.S. Brador F.K. Hanjra M.A. Rafique

Accountants

Naseems Accountants 104 Stoney Lane Birmingham B12 8AF

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

M.A. Rafique Trustee 21 May 2026

Page 2

Child Relief Statement of Financial Activities

for the year ended 31 August 2025

Unrestricted funds 2025 £ 206,465	Total funds 2025 £ 206,465	Total funds 2024 £ 175,716
206,465 - 184,295 23,209	206,465 - 184,295 23,209	175,716 573 104,283 31,819
207,504 -	207,504 -	136,675 -
(1,039) -	(1,039) -	39,041 -
(1,039)	(1,039)	39,041
(1,039) 84,099	(1,039) 84,099	39,041 45,058
83,060	83,060	84,099

Page 3

Child Relief Summary Income and Expenditure Account

for the year ended 31 August 2025

Income Gross income for the year Expenditure Total expenditure for the year Net (expenditure)/income before tax for the year Net (expenditure )/income for the year	2025 £ 206,465 206,465 207,504 207,504 (1,039) (1,039)	2024 £ 175,716
		175,716
		136,675
		136,675
		39,041
		39,041

Page 4

Child Relief Balance Sheet

at 31 August 2025

Company No. 07337114 Notes 2025 £ Fixed assets Intangible assets 8 29,796 29,796 Current assets Debtors 9 98 Cash at bank and in hand 53,766 53,864 Creditors:Amount falling due within one year 10 (600) Net current assets 53,264 Total assets less current liabilities 83,060 Net assets excluding pension asset or liability 83,060 Total net assets 83,060 The funds of the charity Restricted funds 11 Unrestricted funds 11 General funds 83,060 83,060 Reserves 11 Total funds 83,060	2024 £ -
	- 454 84,245
	84,699 (600)
	84,099 84,099
	84,099
	84,099
	84,099
	84,099
	84,099

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 August 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

Approved by the board on 21 May 2026

And signed on its behalf by:

M.A. Rafique Trustee

21 May 2026

Page 5

Child Relief Notes to the Accounts

for the year ended 31 August 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) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 6

Child Relief Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

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

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other 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.

Page 7

Child Relief Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

Page 8

Child Relief

Notes to the Accounts

3 Income from donations and legacies

4 Expenditure on raising funds Fundraising trading costs 5 Expenditure on charitable activities Expenditure on charitable activities Governance costs 6 Other expenditure Employee costs Motor and travel costs General administrative costs Legal and professional costs	Unrestricted £ 206,465 206,465 Unrestricted £ 184,295 184,295 Unrestricted £ 2,727 2,712 17,136 634 23,209	Total 2025 £ 206,465 206,465 Total 2025 £ - - Total 2025 £ 184,295 184,295 Total 2025 £ 2,727 2,712 17,136 634 23,209	Total 2024 £ 175,716
			175,716
			Total 2024 £ 573
			573
			Total 2024 £ 104,283
			104,283
			Total 2024 £ 9,705 - 21,451 663
			31,819

7 Staff costs

No employee received emoluments in excess of £60,000.

Page 9

Child Relief Notes to the Accounts

8 Intangible fixed assets

Cost Additions At 31 August 2025 Net book values At 31 August 2025 9 Debtors Other debtors 10 Creditors: amounts falling due within one year Accruals 11 Movement in funds Restricted funds: Unrestricted funds: General funds Total funds 12 Analysis of net assets between funds Fixed assets Net current assets	At 1 September 2024 84,099 84,099	2025 £ 98 98 2025 £ 600 600 Incoming resources (including other gains/losses ) £ 206,465 206,465 Unrestricted funds £ - 53,864 53,864	Develop-me nt costs £ 29,796 29,796 29,796 Resources expended £ (207,504) (207,504) Restricted funds £ 29,796 (600) 29,196	Total £ 29,796
				29,796
				29,796
				2024 £ 454
				454
				2024 £ 600
				600
				At 31 August 2025 £ 83,060
				83,060
				Total £ 29,796 53,264
				83,060

Page 10

Child Relief Notes to the Accounts

13 Reconciliation of net debt

Reconciliation of net debt
Cash and cash equivalents Net debt	At 1 September 2024 £	Cash flows £	At 31 August 2025 £
	84,245	(30,479)	53,766
	84,245 84,245	(30,479) (30,479)	53,766
			53,766

14 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 11

Child Relief Detailed Statement of Financial Activities

for the year ended 31 August 2025

Income and endowments from: Donations and legacies Total income and endowments Expenditure on: Costs of other trading activities Total of expenditure on raising funds Charitable activities Total of expenditure on charitable activities Employee costs Temporary staff Motor and travel costs Travel and subsistence General administrative costs, including depreciation and amortisation Bank charges Information and publications Software, IT support and related costs Sundry expenses Telephone, fax and broadband Legal and professional costs Accountancy and bookkeeping Other legal and professional costs Total of expenditure of other costs Total expenditure	Unrestricted funds 2025 £ 206,465 206,465 206,465 - - - 184,295 184,295 184,295 2,727 2,727 2,712 2,712 561 - 16,575 - - 17,136 600 34 634 23,209 207,504	Total funds 2025 £ 206,465 206,465 206,465 - - - 184,295 184,295 184,295 2,727 2,727 2,712 2,712 561 - 16,575 - - 17,136 600 34 634 23,209 207,504	Total funds 2024 £ 175,716
			175,716
			175,716 573
			573
			573 104,283
			104,283
			104,283 9,705
			9,705
			-
			-
			1,035 372 19,294 195 555
			21,451
			600 63
			663

			31,819
			136,675

Page 12

Child Relief Detailed Statement of Financial Activities

Child Relief Detailed Statement of Financial Activities
Net gains on investments Net (expenditure)/income Net (expenditure)/income before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	- (1,039) (1,039) - (1,039) 84,099 83,060	- (1,039) (1,039) - (1,039) 84,099 83,060	-
			39,041
			39,041 -
			39,041
			45,058
			84,099

Page 13