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← Koala North West

2025-03-31-accounts

Charity registration number 1139517

Company registration number 07314767 (England and Wales)

KOALA NORTH WEST LTD ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 5 North West Supporting children & their families

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KOALA NORTH WEST LTD

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Mrs S C Williams Mrs L Hough MBE Dr F E White Mr P A Folwelt Mrs C Owen Ms K J Austin (Appointed 25 November 2024)

Ms P Bishop

(Appointed 25 November 2024)

Ms C Mckenna (Appointed 10 February 2025) Mr P J Oates (Appointed 10 February 2025) Secretary Mrs M Walsh Charity number (England and Wales) 1139517 Company number 07314767 Registered office Koala Hub Woodchurch Lane Birkenhead Wirral Merseyside CH42 9PH Auditor Xeinadin Audit Limited 46 Hamilton Square Birkenhead Wirral Merseyside CH41 5AR

KOALA NORTH WEST LTD

CONTENTS

Page
Trustees' report 1-10
Statement oftrustees’ responsibilities 11
Independent auditor's report 12-15
Statement offinancial activities 16
Balance sheet 17
Statement ofcash flows 18
Notestothefinancialstatements 19-35

KOALA NORTH WEST LTD TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's memorandum and articles of association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

Koala North West offers support, friendship and practical help to parents across Cheshire and Merseyside, with our main base and area for delivery being in Wirral.

We provide a range of services for Early Years, Family Support and SEND, for families with children aged 0-11 years, to support them to meet one or more of the following 3 outcomes:

Our Mission:

We exist to provide children and their families with tailored practical and emotional support that improves wellbeing, reduces isolation and supports both children and caregivers to thrive.

Our Values:

« WE GIVE TOOLS, NOT ANSWERS

We believe that everyone has skills and strengths, so when people need a helping hand, we see what's already strong and coach to build up knowledge, skills and confidence. In all our relationships — whether families, communities or colleagues — we always do with, not to.

« WE WORK TOGETHER

We don't just work together to get a great result: working together is, and of itself, a great result. Everything we do is about building positive relationships (professionally and personally), so we put time into building relationships with one another, being shaped thy those perspectives and experiences of those around us.

e WE MAKE SURE FAMILIES STAY IN CONTROL

We have removed the language and behaviours of referrals, professional assessments, levels and thresholds so that we can really get to the heart of what's going on for families, as and when they choose.

» WE KEEP THINGS SIMPLE FOR FAMILIES

We prioritise people over systems, processes and procedures. It’s simple to get involved with we're joinedup and accessible and we make sure that families can access something that can help them straight away. We speak in simple terms, and talk about asking for help as the way you show you’re a great parent — not a failing one.

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KOALA NORTH WEST LTD

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Our Services:

We have developed our services over the past 25 years to meet the needs of our community.

e Family Support:

e Early Years:

-Promotion of importance of first 1,001 Days and services available for families -Breastfeeding Peer Support - through groups, home visits and telephone support - to help mums to initiate and breastfeed for as long as possible/they want to. -Bump, Baby & Beyond — our Parent Infant Mental Health Service - home visits and groups - for women with mild to moderate mental health difficulties during the perinatal period, 0-2. -Neonatal service -Baby Incredible Years Parenting Course

-Dad’s Reflective Parenting Programme

-Video Interaction Guidance ~ video feedback intervention to enhance sensitivity in parents of children who are at risk of poor attachment outcomes due to a range of difficulties -Early Learning home visiting support -Little Lungs -Baby & Me -Full Circle, intergenerational groups -Tiny Teeth

e SEND Service:

-Groups for children with complex needs - or children with physical disabilities & for children with social communication difficulties

-Empower Us — Outreach home visiting support for children with complex needs and their families -Sleep Support Service for children who are neurodiverse

-Autism incredible Years Parenting Programme

The trustees confirm that they have referred to the Charity Commission's guidance on public benefit when reviewing the Charity’s aims and objectives, in planning future activities, and setting the policies for the year.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

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KOALA NORTH WEST LTD

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance

Significant activities and achievements against objectives

Charitable activities

Staff, trustees, and our dedicated volunteers work together to ensure that we provide a quality service to families across Cheshire & Merseyside, providing help and support for families to improve wellbeing, reduce isolation and support both children and caregivers to thrive.

We successfully delivered against every area of our strategy:

Between April 2024 and March 2025 we supported 3,180 families. Of those supported:

Feedback from families at end of support:

Volunteers

Volunteers are at the very heart of our service delivery with 51 new volunteers joining us over the year.

We had 183 active volunteers over the past 12 months.

Family Support Volunteers provided tailor-made, emotional and practical support to families in their own homes.

Group Volunteers supported our Group Staif in our groups for children with complex needs, and Full Circle.

Breastfeeding Peer Support Volunteers provided breastfeeding support, offering information and support around breastfeeding.

None of which would be possible without our Charity Shop Volunteers who raise much needed funds for our organisation.

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KOALA NORTH WEST LTD

TRUSTEES’ REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Review of funding

The trustees recognise these are difficult economic times and are not at all complacent about the challenges ahead. We recognise the importance of having a more diverse range of funding streams, and we are pleased to say that for 2024/25 we secured funding from:

Grants/Trusts

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KOALA NORTH WEST LTD

TRUSTEES’ REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

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Donors

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|||||| |---|---|---|---|---| |Bidston|Gold|Club|Ladies| |Carolyn|Kay| |Co-Op|Academy| |Emma|Lansdell|Penny|Bishop| |In|memory|of Kevin Atherton|Serena|Mithbaokar| |Judy Fay|Whiteking|construction|Ltd|

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KOALA NORTH WEST LTD TRUSTEES’ REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Financial review

The total income for the year ended 31 March 2025 was £1,661 ,392 (2024: £1,317,423), representing a 26% increase year on year. The growth was largely driven by restricted income, which rose to £1,513,839 (2024: £1,100,653), reflecting the continuation and expansion of major grant-funded projects, including significant funding from Wirral Council, Cheshire & Merseyside ICB, Westminster Foundation, and the National Lottery RC North West. In contrast, unrestricted income reduced to £147,553 (2024: £216,770), largely due to a reduction in shop takings following the closure of one of the charity shops in the year.

Expenditure for the year totalled £1,633,018 (2024: £1,564,277). The majority of this (£1,435,945) related to restricted projects, demonstrating the continued delivery of grant-funded services. Unrestricted expenditure decreased slightly to £197,073 (2024: £199,932), with cost savings from shop closures offset by increased support and governance costs.

The overall result was a net surplus of £28,374 (2024: deficit of £246,854). This surplus arises after recognising investment income of £23,303 (2024: £11,500), reflecting higher returns from funds held via Flagstone and cash deposits across multiple banks.

At year-end, the charity’s total funds amounted to £790,311 (2024: £761,938), comprising £334,834 of restricted funds and £455,477 of unrestricted funds. Of the unrestricted balance, £298,327 has been designated for specific purposes (including premises, contingency, maintenance, and the volunteer fund), with a further £8,224 allocated to fixtures and fittings and £18,417 to computers. This leaves free reserves of £130,509, which is outlined in the reserve policy below.

The charity continues to face risks from the uncertain economic climate, reliance on statutory funding, and the potential for future contract changes. However, the strengthened cash and investment position (£1,033,650 across bank accounts and Flagstone at year end, compared to £906,271 in 2024) provides resilience going forward.

The trustees recognise that reliance on restricted income presents challenges for long-term sustainability and are committed to further diversifying income streams, including investment in fundraising and exploring new grant opportunities.

The Charity reserves are detailed in notes 23-24 in the financial statements

Reserves policy

The Charity aims to provide an on-going support service to families it supports. Unrestricted reserves are needed:

Budgeted core expenciture for the Charity for 2025-26 is £1,601,639. Whilst the unrestricted reserves currently stand at £455,477, £106,008 is represented by the freehold property, £8,224 by fixtures and fittings, £18,417 by computers; these funds can only be realised upon the sale of these assets. £192,319 has also been designated, leaving £130,509.

Current funds are in line with the reserves policy which has been approved by trustees. The trustees consider that a minimum of six months core running costs to ensure continuity of service, or individual project redundancy costs, whichever is greater, are needed in reserves this would be in the region of £140,000. This would also cover a delay in obtaining funding for any particular year.

The trustees and management recognise the need to build up reserves to provide greater security for the Charity and its stakeholders and continue to seek ways in which additional funds can be raised and are keeping the reserves policy and its implementation under regular review. Trustees appreciate the efforts of staff to reduce costs and continue to make economies wherever possible without reducing the quality of our service.

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KOALA NORTH WEST LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

investment policy

Our investment objectives are to achieve growth and income. We aim to generate sustainable returns that allow us to achieve our charitable objectives while protecting the capital value of our investments.

We recognise that every investment carries risk, and we will manage these risks to ensure that they are commensurate with our objectives and the financial resources available. Our risk appetite is moderate, and we are willing to accept fluctuations in the value of our assets in pursuit of our investment objectives.

We will ensure that our charity has sufficient liquidity to meet our financial commitments, including grants and other charitable activities. We will invest in liquid assets and maintain an appropriate level of cash reserves to ensure that we Can access our money when we need it.

We will invest in accordance with FSCS guidelines, using the Flagstone Deposit Platform and we will not exceed the protected limit in any one financial institution. Fitch ratings will be reviewed prior to investment in a financial institution. Cashflow will be considered prior to investment to ensure sufficient liquidity to meet our financial commitments.

Our policy sets out our approach to investing. It is a framework for making investment decisions, managing our financial resources and meeting our governance responsibilities. We will review our investment policy annually to ensure it continues to align with our charitable mission and objectives.

Major risks

Risk management

The trustees have a duty to identify and review the risks to which the Charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance to manage those risks. These risks have been documented by the trustees and are reviewed on an annual basis or more frequently should circumstances change.

The trustees recognise that the major risk to providing services is the uncertainty of long term funding from statutory bodies. However, we work hard to deliver high quality services and to maintain our good reputation with the families we support and with colleagues in the statutory and voluntary sectors. The Charity has also proved our willingness to adapt in response to changes in expectations of those commissioning services, whilst remaining true to our core values.

The Charity maintains a comprehensive range of policies and procedures for minimising financial and other risks and the trustees monitor these on a regular basis. Trustees are aware of the potential costs of redundancy if sufficient funding to maintain the current levels of activity is not obtained and are continuing to work to increase the level of the Charity's reserves.

Other risks both physical and relating to professional indemnity are regularly reviewed and minimised by our policies and the training given to staff and volunteers. We are covered by our insurance policy. All staff and volunteers working with families have current DBS Enhanced Disclosures.

Plans for future periods

Future plans

We will continue to be open to new opportunities across Cheshire and Merseyside that will enable us to support more families. In the coming year we aim to build on our existing partnerships, explore new collaborations with local organisations and statutory services, and strengthen our volunteer base to extend the reach of our programmes. We also plan to seek additional funding opportunities to ensure the sustainability and growth of our services.

Structure, governance and management

Koala North West is a company limited by guarantee, as defined by the Companies Act 2006, and a registered charity and is governed by its Memorandum and Articles of Association dated 14 July 2010.

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KOALA NORTH WEST LTD TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

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||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |The|trustees,|who|are|also the|directors|for the|purpose|of company|law,|and who|served|during|the year and|up|to| |the|date|of signature|of the financial|statements|were:| |Mrs|S|C|Williams| |Mrs|L Hough|MBE| |Mr R W Kearney|(Resigned|31|August 2025)| |Dr|F|E|White| |Mr|P A|Folwell| |Mrs|C|Owen| |Ms|K|J Austin|(Appointed|25|November 2024)| |Ms|P|Bishop|(Appointed 25|November|2024)| |Ms|C|Mckenna|(Appointed|10|February 2025)| |Mr P|J|Oates|(Appointed|10|February 2025)|

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Recruitment and appointment of trustees

We recognise that an effective Board of Trustees is imperative to ensure that the charity is to successfully achieve its objectives. The Board must seek trustees who represent the interests of the community in Cheshire & Merseyside and have available the knowledge and skills required to run the charity. Individual trustees must have sufficient knowledge of the role of a charity trustee and of our organisational objectives and activities to enable them to fulfil their role.

We aim to maintain a Board of Trustees delivering high standards of practice, through a carefully planned recruitment and selection procedure, in line with the Equality, Faimess and Diversity Policy. The recruitment and selection procedure has been developed to include safequards for the welfare of children.

We aim to represent the community we serve, and therefore we aim to ensure trustees are recruited from as diverse backgrounds as possible. A diverse group of volunteers can broaden the range of opinions and ideas. They bring knowledge of the cultures and circumstances of the population groups they come from, so that our organisation will have a better understanding of those groups, and be better able to relate to them. Furthermore, they enrich the organisation with their perspectives and the variety of their experiences and backgrounds. A diverse group of volunteers also makes possible heightened cultural sensitivity within the organisation, and allows for the kinds of interchanges that make it possible for people with very different backgrounds to understand, respect, and cherish one another's differences as well as their similarities.

We shall have at least five and not more than twelve individuals on the Board of Trustees. !n addition advisers may also be appointed to the Board for the benefit of specialist expertise such as Safequarding, but shall have no voting rights.

The term of office shall be three years before trustees must retire at an AGM. Retiring trustees may offer themselves for re-election at an AGM. When a need is identified to co-opt a trustee onto the Board during the year, that Trustee must retire and be offered for election by the members at the next AGM.

There is a Board of Trustees induction pack in place which sets out the procedure to be followed when inducting new trustees.

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KOALA NORTH WEST LTD TRUSTEES REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Organisational structure

Membership of the Charity is open to any individual or organisation interested in promoting the objects of who consents in writing to become a member and is approved by the Management Committee. The trustees delegate the responsibility of approving new members to the Chair and CEO with any issues being brought to the board.

The trustees, when complete, consist of at least five and not more than twelve individuals. The trustees may at any time co-opt a person duly qualified to be appointed as trustee to fill a vacancy in their number or as an additional trustee, but a co-opted trustee holds office only until the next AGM. One third (or the number nearest one third) of trustees must retire at each AGM, those longest in office retiring first and the choice between any of equal service being made by drawing lots. A trustee retiring at AGM is eligible for re-election but if not re-elected must retire upon conclusion of the meeting. The trustees will elect their own officers.

The Charity is managed by the Management Committee which consists of the trustees and meets at least four times a year. The trustees set the policies to be followed and review the performance of the staff; they also set the terms and remuneration of staff. The Chief Executive Officer (CEO) is responsible for the operational and day-to-day running of the organisation with the staff support.

The Management Committee is supported by an Internal Audit and Risk Committee that meets as required in a risk basis; this comprises a maximum of three trustees and the CEO. Other specialist sub-committees of Trustees and senior staff are set up and meet as required.

The Charity will obtain advice from the Charity Commission periodically on matters of current importance.

Remuneration policy

Key management remuneration

When determining the salaries for Key Personnel, trustees are mindful of their responsibility to act in the best interests of the charity and the charitable objectives.

Our overall goal for Key Personnel is to offer fair pay to attract and keep appropriately qualified staff to lead, manage and deliver the charity's aims. These arrangements currently cover the Chief Executive Officer, the Deputy Chief Executive Officer and the Finance Officer.

Key Personnel cannot be paid more than the top of their agreed pay range without full Board approval.

Auditor

In accordance with the company’s articles, a resolution proposing that Xeinadin Audit Limited be reappointed as auditor of the company will be put at a General Meeting.

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KOALA NORTH WEST LTD

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

[-MrPAa rea Rs approved by the Board of Trustees. Trustee Date:OAL

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KOALA NORTH WEST LTD

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2025

The trustees, who are also the directors of Koala North West Ltd for the purpose of company law, are responsible for preparing the Trustees' 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 trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

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

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the 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.

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KOALA NORTH WEST LTD INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF KOALA NORTH WEST LTD

Opinion

We have audited the financial statements of Koala North West Ltd (the 'charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 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:

Basis for opinion

We conducted our audit in accordance with international Standards on Auditing (UK) (ISAs (UK}) and applicable law. 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 and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements 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 and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. 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. 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 course of 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 this gives rise to a material misstatement in the financial statements themselves. 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.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

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KOALA NORTH WEST LTD

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF KOALA NORTH WEST LTD

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees’ report.

We have nothing to report in respect of the fallowing matters in relation to which the Companies Act 2006 requires us

to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose 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 charitable company 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.

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KOALA NORTH WEST LTD INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF KOALA NORTH WEST LTD

The extent to which our procedures are capabie of detecting irregularities, including fraud, is detailed below.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an * understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:

In response te the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

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KOALA NORTH WEST LTD

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF KOALA NORTH WEST LTD

Use of our report

This report is made solely to the charitable company’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 charitable company’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 charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Bradley Kelly BA BFP ACA FCCA (Senior Statutory Auditor)

For and on behalf of Xeinadin Audit Limited, Statutory Auditor Chartered Accountants

46 Hamilton Square Birkenhead Wirral

Merseyside CH415AR_ C , Date: aluades..

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KOALA NORTH WEST LTD

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
Notes £ £ £ £ £ £
income and endowments from:
Donations and legacies 3 14,551 - 14,551 41,802 150 41,952
Charitable activities 4 - 1,513,839 1,513,839 - 4,100,503 1,100,503
Othertrading activities 5 109,699 - 109,699 161,068 - 161,068
Investments 6 23,303 - 23,303 11,500 - 11,500
Otherincome 7 : - - 2,400 - 2,400
Total income 147,553 1,513,839 1,661,392 216,770 1,100,653 1,317,423
Expenditure on:
Raising funds 8 140,031 - 140,031 157 224 - 157,224
Charitable activities
Otherexpenditure		 9
14		 51,398
5,644		 1,435,946 =1,487,344
-
5,644		 41,871
837		 1,364,345
-		 1,406,216
837
Total expenditure 197,073 1,435,946 1,633,019 199,932 1,364,345 1,564,277
Net income/({expenditure) (49,520) 77,893 28,373 16,838 (263,692) (246,854)
Transfers between
funds: 14,060 (14,060) - (59,752) 59,752 -
Netmovement in
funds		 11 (35,460) 63,833 28,373 (42,914) (203,940) (246,854)
Reconciliation of funds:
Fund balances at 1 April 2024 490,937 271,001 761,938 533,851 474,941 1,008,792
Fund balances at 31 March
2025 455,477 334,834 790,311 490,937 271,001 761,938

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

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KOALA NORTH WEST LTD

BALANCE SHEET

AS AT 31 MARCH 2025

2025 2024
, as restated
Notes £ £ £ £
Fixed assets
Tangible assets 16 132,649 144,322
Current assets
Debtors 17 22,739 6,036
Investments 18 425,000 340,528
Cash at bank and in hand 608,650 565,743
1,056,389 912,307
Creditors: amounts falling due within 19
one year (398,727) (294,691)
Netcurrentassets 657,662 617,616
Total assets less current liabilities 790,311 761,938
The funds ofthe charity
Restricted income funds 22 334,834 271,001
Unrestricted funds 23 455,477 490,937
790,311 761,938

Tie financial statayfents were approved by the trustees on RA NOASa p/

Mr Fol Trustee

Company registration number 07314767 (England and Wales)

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KOALA NORTH WEST LTD

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2025

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|||||||||| |---|---|---|---|---|---|---|---|---| |2025|2024| |Notes|£|£|£|£| |Cash|flows|from|operating|activities| |Cash|generated|from/(absorbed|by)|26| |operations|410,346|(64,735)| |Investing|activities| |Purchase|of tangible|fixed|assets|(6,358)|(18,494)| |Proceeds|from|disposal|of tangible|fixed| |assets|88|-| |Proceeds from|disposal|of|investments|(84,472)|(340,528)| |Investment|income|received|23,303|11,500| |Net cash|used|in|investing|activities|(67,439)|(347,522)| |Net cash|generated|from|financing|activities|-|-| |Net|increase/(decrease)|in|cash|and|cash| |equivalents|42,907|(412,257)| |Cash|and|cash|equivalents|at|beginning|of year|565,743|978,000| |Cash|and|cash|equivalents|at end|of year|608,650|§65,743|

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KOALA NORTH WEST LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Charity information

Koala North West Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office is Koala Hub, Woodchurch Lane, Birkenhead, Wirral, Merseyside, CH42 9PH.

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2. Going concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferra! of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Gifts donated for resale are included as income when they are sold. Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be reliably measured. In accordance with the Charity SORP (FRS102), the value of volunteers’ time is not measured.

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KOALA NORTH WEST LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

Income from charitable activities includes income received under contract or where entitlement to the grant funding is subject to performance conditions. Income is recognised in the Statement of Financial Activities when the related services have been provided, income in advance of those services being provided is deferred.

Income from trading activities, includes income from fundraising events and trading activities to raise funds for the charity. Income is recognised when earned and the charity is entitled to the receipt.

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 2% on cost Fixtures and fittings 10% on cost Computers 25% on cost Motor vehicles 20% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7. Impairment of fixed assets At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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KOALA NORTH WEST LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.9 Financial instruments

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Deposits with an original maturity of more than three months and up to twelve months from the reporting date are classified as current investments.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or jess. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

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KOALA NORTH WEST LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

2 ~=— Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Donationsand gifts 14,551 - 14,551 16,802 150 16,952
Grants - - - 25,000 - 25,000
14,551 - 14,551 41,802 150 41,952
Grants
Trusthouse Foundation - - - 25,000 - 25,000
- - - 25,000 - 25,000
4 Incomefromcharitable activities
Restricted Restricted
funds funds
2025 2024
£ £
Family services
Wirral Community Health and CareNHS Foundation Trust - 31,850
Performance related contracts and grants 1,513,839 1,068,653
1,513,839 1,100,503

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KOALA NORTH WEST LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

4 Income from charitable activities (Continued)
Performance related contracts and grants analysis
Family
services		 Family
services
2025 2024
£ £
BespackHomes Chapel 2,000 -
BeyondTransformation Funding 70,952 71,947
Cheshire& Merseyside Integrated Care Board 289,016 170,274
CheshireCommunity Foundation 18,207 5,000
CheshireWest&Chester Early Help& Intervention 20,000 5,000
Cheshire West Household Fund 3,750 8,600
Cheshire Wirral Partnership NHS FoundationTrust 71,886 20,075
Children in Need - 10,000
Cradle toCareerSEND Partnership 40,492 30,510
Crea8ting Communities 11,500 34,500
Elizabeth Rathbone - 2,000
EricWright 21,000 20,000
Family Fund 4,500 3,414
Foundations YearsTrust 17,750 24,850
Garfield Weston Foundation - 20,000
Interventions Alliance 5,737 -
John Moores Foundation - 6,071
LCVS Community impactFund 2,920 -
Lloyds Collboration 1,000 :
Magenta Living - 10,000
Marjory Boddy CharitableTrust - 10,000
Merseycare CareNHSTrust - 50,000
Misc Reserves 12,500 2,500
SJP Charitable Foundation - 2,500
The Lewin Trust 25,000 -
The National Lottery Community Fund-RC NorthWesiRegion 113,240 95,664
The Rank Foundation 25,000 -
TheSteveMorgan Foundation 77,000 60,414
WestminsterFoundation 100,000 46,667
Wirral Council Grants 539,940 358,669
Wirral Integrated Care Board 40,450 -
1,513,839 1,068,653

KOALA NORTH WEST LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

5 Income from other trading activities

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|||||| |---|---|---|---|---| |Unrestricted|Unrestricted| |funds|funds| |2025|2024| |£|£| |Fundraising|events|4,887|7,875| |Shop|income|104,812|153,193| |Other|trading|activities|109,699|161,068|

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6 Income from investments

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||||| |---|---|---|---| |Unrestricted|Unrestricted| |funds|funds| |2025|2024| |£|£| |Interest|receivable|23,303|11,500| |7|Other|income|

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Other income

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||| |---|---| |Unrestricted|Unrestricted| |funds|funds| |2025|2024| |£|£| |-|2,400|

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8 Expenditure on raising funds

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|||||| |---|---|---|---|---| |Unrestricted|Unrestricted| |funds|funds| |2025|2024| |£|£| |Trading|costs| |Operating|charity|shops|39,726|45,107| |Staff costs|92,816|103,846| |Support|costs|7,489|8,271| |440,034|157,224|

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KOALA NORTH WEST LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

9 Expenditure on charitable activities

Family
services		 Family
services
2025 2024
£ £
Direct costs
Staffcosts 1,134,724 975,160
Depreciationand impairment 12,299 10,767
Staffand volunteer Expenses 54,140 59,095
General running costs 79,322 79,453
Advertising &promotion 1,168 4,449
Premises costs 71,478 63,880
Training 26,340 19,121
Family fund 25,303 54,481
Group costs 8,253 13,613
1,413,027 1,280,019
Share ofsupportand governance costs (see note 10)
Support 64,417 117,897
Governance 9,900 8,300
1,487,344 1,406,216
Analysis byfund
Unrestricted funds . 51,398 41,871
Restricted funds 1,435,946 1,364,345
1,487,344 1,406,216
Supportcosts allocated to activities
Family Total
services
2025 2024
£ £
Staffcosts 55,170 105,714
Professional fees and consultants 16,594 20,342
Bank fee 142 112
Governance 9,900 8,300
81,806 134,468

10 Support costs allocated to activities

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KOALA NORTH WEST LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |11.|Net movement|in|funds|2025|2024| |£|£| |The|net|movement|in|funds|is|stated|after charging/(crediting):| |Fees|payable|for the|audit|of the|charity's|financial|statements|5,500|5,750| |Depreciation|of owned|tangible|fixed|assets|12,299|10,767| |Loss on|disposal|of tangible|fixed|assets|5,644|837|

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12 Trustees

None of the trustees {or any persons connected with them) received any remuneration or benefits from the charity during the year.

Trustees claimed £264 in travel expenses (2024: £1,162 )

13 Employees

The average monthly number of employees during the year was:

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|||||| |---|---|---|---|---| |2025|2024| |Number|Number| |Family|Support|Staff|19|19| |Early|Years|Staif|16|15| |Trading|Staff|7|4| |Management and Administrative|Staff|13|17| |Total|55|55| |Employment|costs|2025|2024| |£|£| |Wages and|salaries|1,150,553|1,067,486| |Social|security|costs|86,452|75,829| |Other|pension|costs|45,705|41,405| |1,282,710|1,184,720|

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During the reporting period, the charity made redundancy and termination payments totalling £4,955. These payments arose from the closure of the Moreton charity shop. The shop assistants were made redundant at the end of August, and the shop manager was made redundant at the end of October. The payments have been recognised in accordance with the charity’s accounting policy, which requires such obligations to be accrued when the charity is demonstrably committed. At the balance sheet date, no further provisions remain outstanding in respect of redundancy or termination costs.

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KOALA NORTH WEST LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

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||||||||| |---|---|---|---|---|---|---|---| |13|Employees|(Continued)| |The|number|of employees whose|annual|remuneration|was|more than|£60,000| |is|as|follows:| |2025|2024| |Number|Number| |£60,001|to|£70,000|4|1| |Remuneration|of key|management|personnel| |The|remuneration|of key|management|personnel|was|as follows:| |2025|2024| |£|£| |Aggregate|compensation|167,350|157,381|

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The management personnel of the charity comprise the trustees, the Chief Executive Officer, the Deputy Chief Executive Officer and Finance Officer.

14 Other expenditure

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||||||| |---|---|---|---|---|---| |Unrestricted|Unrestricted| |funds|funds| |2025|2024| |£|£| |Net Joss on|disposal|of tangible fixed|assets|5,644|837|

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15 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

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KOALA NORTH WEST LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

16 Tangible fixed assets

16 Tangible fixed assets
Freehold land Fixturesand Computers Motor Total
and buildings fittings vehicles
£ £ £ £ £
Cost
At 1 April 2024 129,008 36,850 33,768 1,500 201,126
Additions - 820 5,538 - 6,358
Disposals - (11,680) (1,476) - (13,156)
At 31 March 2025 129,008 25,990 37,830 1,500 194,328
Depreciation and impairment
At 1 April 2024 21,000 21,793 12,511 1,500 56,804
Depreciation charged in the year 2,000 1,976 8,323 - 12,299
Eliminated in respect ofdisposals - (6,003) (1,421) - (7,424)
At 31 March 2025 23,000 17,786 19,413 1,500 61,679
Carrying amount
At 31 March 2025 106,008 8,224 18,417 - 132,649
At 31 March 2024 108,008 15,057 21,257 - 144,322
17 Debtors
2025 2024
Amounts falling duewithin one year: £ £
Trade debtors 13,000 -
Other debtors 230 1,574
Prepayments and accrued income 9,509 4,462
22,739 6,036
18 Current asset investments
2025 2024
as restated
£ £
Flagstoneinvestments 425,000 340,528

In the prior year, investments of £340,528 were included within 'Fixed Asset Investments'These have been reclassified to ‘Current Assets Investments’ to better reflect their nature. This has no impact on net assets or total funds

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KOALA NORTH WEST LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |19|Creditors:|amounts|falling|due within|one year| |2025|2024| |Notes|£|£| |Deferred|income|20|257,413|260,240| |Trade|creditors|78,452|8,801| |Other|creditors|22,165|9,456| |Accruals|40,697|16,194| |398,727|294,691| |20|Deferred|income| |2025|2024| |£|£| |Other|deferred|income|257,413|260,240| |Deferred|income|is|included|in|the|financial|statements|as|follows:| |2025|2024| |£|£| |Deferred|income|is|included|within:| |Current|liabilities|257,413|260,240| |Movements|in|the|year:| |Deferred|income|at|1|April 2024|260,240|77,012| |Released|from|previous|periods|(260,240)|(77,012)| |Resources|deferred|in the year|257,413|260,240| |Deferred|income|at|31|March|2025|257,413|260,240| |21|Retirement|benefit schemes| |2025|2024| |Defined|contribution|schemes|£|£| |Charge|to|profit|or loss|in|respect|of defined|contribution schemes|45,705|41,405|

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The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

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KOALA NORTH WEST LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

22 ~=Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April
2024		 Incoming
resources		 Resources
expended		 Transfers At31 March
2025
£ £ £ £ £
BespackHomes Chapel - 2,000 - - 2,000
Beyond Transformation
Funding		 14,495 70,952 (62,850) - 22,597
Cheshire& Merseyside
Integrated Care Board		 11,580 289,016 (283,261) (939) 16,395
Cheshire Community
Foundation		 5,060 18,207 (17,305) - 5,902
CheshireWest& Chester Early
Help& Intervention		 - 20,000 (13,825) {26) 6,150
CheshireWest Household Fund - 3,750 (3,750) - -
Cheshire Wirral Partnership
NHS Foundation Trust		 - 71,886 (68,486) - 3,400
Cradle to CareerSEND
Partnership
Crea8ting Communities		 23,105
-		 40,492
11,500		 (42,467)
(10,261)		 -
-		 21,130
1,239
Ellesmere Port& Neston Small
Funders 3,013 - (1,256) - 1,757
EricWright 4,252 21,000 (15,753) - 9,499
Family Fund 5,997 4,500 (4,512) (30) 5,955
Garfield Weston Foundation 9,119 - (9,119) - -
Interventions Alliance - 5,736 (5,736) - -
LCVS Community Impact Fund - 2,920 (2,920) - -
Lloyds Collboration - 1,000 (1,000) - :
Magenta Living Legacy Fund 6,948 - (6,948) - -
Marjory Boddy Charitable Trust 10,000 - - - 10,000
Mersey CareNHS Foundation
Trust
MiscReserves		 8,228
5,045		 -
12,500		 (8,228)
(10,863)		 -
-		 -
6,682
The Foundation YearsTrust - 17,750 (17,750) - -
The LewinTrust - 25,000 (17,981) - 7,019
The Nationa! Lottery
Community Fund-RC North
West Region		 29,328 113,240 (129,259) - 13,309
TheRank Foundation - 25,000 (22,426) - 2,574
TheSteveMorgan Foundation 15,970 77,000 (84,497) ~ 8,473
WestminsterFoundation 34,176 100,000 (95,884) - 38,292
Wirral Council Grants 84,744 539,940 (468,170) (12,152) 144,362
Wirral Integrated Care Board - 40,450 (31,438) (913) 8,099
271,001 1,513,839 (1,435,946) (14,060) 334,834

KOALA NORTH WEST LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

22 ~=Restricted funds (Continued)
Previousyear: At 1 April Incoming Resources Transfers At31 March
2023 resources expended 2024
as restated
£ £ £ £ £
Beyond Transformation
Funding 97,356 71,947 (151,646) (3,162) 14,495
Cheshire & Merseyside
Integrated Care Board 22,041 470,274 (178,335) (2,400) 11,580
Cheshire Community
Foundation - 5,000 - - 5,000
Cheshire West & Chester
Council - 5,000 (5,026) 26 -
Cheshire West Household Fund - 8,600 (8,600) - -
Cheshire Wirral Partnership
NHS Foundation Trust		 56,929 20,075 (76,584) (420) -
Chester Biuecoats Charity 1,932 - (1,932) - -
Children in Need 16,698 10,000 (26,698) - -
Cradle to CareerSEND
Partnership 4,187 30,510 (11,592) - 23,105
Crea8ting Communities - 34,500 (34,500) - -
Elizabeth Rathbone - 2,000 (2,000) - -
Ellesmere Port & Neston Small
Funders 3,013 - - - 3,013
EricWright - 20,000 (15,048) (700) 4,252
Family Fund 3,610 3,414 (2,358) 1,331 5,997
GarfieldWeston Foundation - 20,000 (10,881) - 9,119
John Moores Foundation - 6,071 (6,077) - -
Magenta Living Legacy Fund - 10,000 (3,752) 700 6,948
Marjory Boddy CharitableTrust 3,967 10,000 (3,967) - 10,000
Mersey Care NHS Foundation
Trust		 - 50,000 (40,172) (1,600) 8,228
MiscReserves 3,183 5,150 (3,288) - 5,045
The Foundation Years Trust - 24,850 (24,850) ~ -
The National Lottery
Community Fund -RC North
West Region		 74,095 95,664 (140,431) - 29,328
TheSteve Morgan Foundation 25,547 60,413 (69,990) - 15,970
Westminster Foundation 95,361 41,667 (102,852) - 34,176
Westminster Foundation Activity
Fund 13,972 5,000 (18,972) - -
Wirral Council Contracts and
Grants 53,050 390,517 {424,800) 65,977 84,744
474,941 1,100,653 (1,364,345) 59,752 271,001

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KOALA NORTH WEST LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

22 ~=Restricted funds

(Continued)

The 2025 restricted funds are explained as follows:

The prior year restricted funds are explained as follows:

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KOALA NORTH WEST LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

23 = Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 4 April Incoming Resources Transfers At31 March
2024 resources expended 2025
£ £ £ £ £
Premises 108,008 - (2,000) - 106,008
Contingency budget 205,515 : - (21,456) 184,059
Maintenance 10,000 - - (2,102) 7,898
Volunteer Fund 362 - - - 362
General funds 167,052 147,553 (195,073) 37,618 157,150
490,937 147,553 (197,073) 14,060 455,477
Previous year: At 1 April Incoming Resources Transfers At31 March
2023 resources expended 2024
£ £ £ £ £
Premises 110,008 - (2,000) - 108,008
Contingency budget 78,290 - - 427,225 205,515
Maintenance 4,052 - - 5,948 10,000
Volunteer Fund 422 - - (60) 362
General funds 341,079 216,770 (197,932) (192,865) 167,052
533,851 216,770 (199,932) (59,752) 490,937
~=Analysis ofnetassets between funds
Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 31 March 2025:
Tangible assets 132,649 - 132,649
Current assets/(liabilities) 322,828 334,834 657 662
455,477 334,834 790,311

24 ~=Analysis of net assets between funds

KOALA NORTH WEST LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

----- Start of picture text -----
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |24|~=Analysis|of net assets|between|funds|(Continued)| |Unrestricted|Restricted|Total| |funds|funds| |2024|2024|2024| |£|£|£| |At31|March|2024:| |Tangible|assets|144,322|-|144,322| |Current|assets/(liabilities)|346,615|271,001|617,616| |490,937|271,001|761,938| |25|~|Related|party transactions| |There were|no|disclosable|related|party|transactions|during|the year|(2024|-|none).| |26|Cash|generated|from/{absorbed|by) operations|2025|2024| |£|£| |Surplus/(deficit}|for the|year|28,373|(246,854)| |Adjustments|for:| |Investment|income|recognised|in|statement|of financial|activities|(23,303)|(11,500)| |Loss on|disposal|of tangible|fixed|assets|5,644|837| |Depreciation|and|impairment|of tangible|fixed|assets|12,299|10,767| |Movements|in working|capital:| |(Increase)/decrease|in|debtors|(16,703)|75,294| |Increase/(decrease)|in|creditors|106,863|(76,507)| |(Decrease)/increase|in deferred|income|(2,827)|183,228| |Cash|generated|from/(absorbed|by) operations|110,346|(64,735)|

----- End of picture text -----

27 ~Analysis of changes in net funds

The charity had no material debt during the year.

28 Prior period adjustment

KOALA NORTH WEST LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

28 Prior period adjustment

(Continued)

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||||||| |---|---|---|---|---|---| |Changes|to|the|balance|sheet| |At|31|March|2024| |As|previously|Adjustment|As|restated| |reported| |£|£|£| |Fixed|assets| |Investments|340,528|(340,528)|-| |Current|assets| |Investments|-|340,528|340,528| |Net assets|761,938|-|761,938| |Capital|funds| |Income|funds| |Restricted|funds|271,001|-|271,001| |Unrestricted|funds|490,937|-|490,937| |Total|equity|761,938|-|761,938| |Changes|to the|profit and|loss|account| |Period|ended|31|March|2024| |As|previously|Adjustment|As|restated| |reported| |£|£|£| |Net movement|in|funds|(246,854)|-|(246,854)|

----- End of picture text -----

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