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2025-03-31-accounts

REGISTERED COMPANY NUMBER: 07434896 (England and Wales) REGISTERED CHARITY NUMBER: 1140277

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Children's Respite Trust

SLP Advisory Limited 126 Wish Hill Eastbourne East Sussex BN20 9HL

Children's Respite Trust

Contents of the Financial Statements for the Year Ended 31 March 2025

----- Start of picture text -----
Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 16
Detailed Statement of Financial Activities 17 to 18
----- End of picture text -----

Children's Respite Trust

Report of the Trustees for the Year Ended 31 March 2025

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

Investments

The charity does not currently hold sufficient funds to justify investments beyond standard bank accounts. However, the trustees retain the authority to invest in any manner considered an effective use of excess funds if and when the charity's financial position warrants such an approach.

Volunteers

During the year ending 31 March 2025, the Children's Respite Trust benefitted from the support of 52 volunteers across roles including care and support work, fundraising, administration, and event assistance.

Volunteers continued to receive training in care provision, safeguarding procedures, and relevant mandatory qualifications. All personnel with access to service users were fully referenced and required to hold a valid DBS check.

Risk Policy

The Charity's Chief Executive Officer continues to maintain a register of identified risks, seeking input from professional advisors as required. The Trustees review this register on a quarterly basis and contribute to identifying new risks and implementing mitigating actions.

The Charity maintains Employers Liability Insurance, Public Liability Insurance, and Legal Expenses cover.

The principal areas of risk remain:

The Charity remains committed to maintaining a diverse and skilled Trustee Board to ensure robust governance and accountability to donors. A Conflict of Interests Policy is reviewed annually, and a register of conflicts is maintained.

Page 1

Children's Respite Trust

Report of the Trustees for the Year Ended 31 March 2025

ACHIEVEMENTS AND PERFORMANCE Achievements and Performance

The Children's Respite Trust worked with 74 families throughout the year, providing community support, nursery provision, and day-care sessions at the Respite Centre.

The Trustees have continued to plan activities in line with Charity Commission guidance on public benefit.

Milestones Achieved in the Year to 31st March 2025

Service Delivery

The Charity supported 81 children through community outreach, nursery sessions, and day-care services. Demand for services increased, particularly among families seeking regular respite linked to the Little Stars nursery programme and holiday care.

Little Stars Nursery

Little Stars completed its second full year of operation, with continued growth in demand and improved early-years outcomes for children with additional needs. The team expanded to include an additional part-time SEN early-years practitioner to support increasing enrolment.

Day-Care Sessions

Holiday day-care sessions continued across two age groups:

" Super Stars - ages 5-12

" All Stars - teenagers

Teenage groups benefited from expanded life skills activities including cooking, budgeting games, and community outings.

Younger groups enjoyed themed activity days, arts and crafts, sensory sessions, and extended use of the soft-play facilities

Family Events

The Charity hosted a series of well-attended family events, including:

" Easter Celebration Day

" Winter Wonderland at the South of England Showground. Over 100 supercars and classic vehicles took part, delivering gifts to 35 families.

These events continued to foster connection, reduce isolation, and provide joyful shared experiences for families.

Sibling Support

The Trust expanded its sibling-focused programme to include monthly workshops and adventure outings. These sessions gave siblings dedicated time to connect with peers facing similar experiences and proved extremely beneficial for emotional wellbeing.

Support Work

Support Worker posts remained funded by the National Lottery Community Fund and the John Whippy Foundation, enabling the Trust to maintain a high standard of care. An increased focus on staff development led to additional training in communication strategies, sensory processing, and behaviour support.

Excursions and Outings

Outings remained exceptionally popular and were frequently oversubscribed. Destinations this year included:

" Wildlife centres, and a butterfly sanctuary

System Enhancements and Staffing

The Famly system continued to support improved communications and tracking of children's progress. Parental engagement increased significantly due to more structured reporting.

Staffing rose to 12 permanent team members, supported by sessional staff and volunteers. Recruitment focused on strengthening SEN expertise and continuity of care.

Fundraising Highlights

The Charity delivered a strong programme of fundraising events including: " Two Comedy Nights

Page 2

Children's Respite Trust

Report of the Trustees for the Year Ended 31 March 2025

" A 90s Party Night

" Golf Day

" Masquerade Ball

" Three Peaks Challenge and multiple sponsored skydives

" A Summer Soiree.

While event costs remain significant, net income and community engagement continue to justify ongoing investment. Gross income from central and challenge events totalled £149,040

Lottery Income

Following the passing of Len Smith, the lottery transitioned to a partially automated system with support from office volunteers. Despite the change, the lottery generated a gross income of £22,373, maintaining its position as a reliable income stream.

Plans for Future Activities

The Trust's primary goal for 2025-26 is to maintain high-quality care while strengthening financial stability. Key priorities include:

" Increasing unrestricted income

Planned fundraising activities include a Golf Day, skydives, two Comedy Nights, Three Peaks Challenge, the Masquerade Ball, and an expanded Summer Soiree.

Plans for Future Activities

In the coming year, the Trust remains committed to enhancing care services at the Respite Centre and within the community. This focus will necessitate increasing the number of care staff to meet growing demands. The year 2023-2024 was one of consolidation rather than growth for the Trust, and so progress toward building financial reserves has slowed. However, expanding unrestricted fundraising activities will continue to be a priority to ensure long-term financial stability.

Following the successful completion of the Charity's principle strategic priorities outlined in the previous annual report-namely, optimizing the impact of the nursery - next year must now be a year of improving financial security.

The Charity has secured more "Charity of the Year" partnerships with local businesses for the upcoming year than ever before, which will be actively managed over the next 12 months. Building on this momentum, we aim to grow these partnerships and expand the Charity's Ambassadors' scheme to foster long-term support.

Planned fundraising activities for the year include a range of events such as a Golf Day, the Three Peaks Challenge, additional skydives, two Comedy Nights, a 90s-themed Night, and a Masquerade Ball. Following the continued success of the Masquerade Ball, the Trust intends to introduce a summer event of a similar nature, albeit that it will begin on a smaller scale. These initiatives will play a crucial role in advancing the Charity's mission and goals.

Page 3

Children's Respite Trust

Report of the Trustees for the Year Ended 31 March 2025

FINANCIAL REVIEW

Financial position

Total income was £403,407 and expenditure was £371,704 leaving a surplus of £31,703.

Restricted income totalled £87,924 contributing to session delivery, staffing, and improvements within the Respite Centre. Year-end unrestricted reserves were £66,540, equivalent to approximately:

" 2.6 months of unrestricted costs, or

" 2.1 months of total costs

While this remains within the Charity's reserves policy, building reserves back toward a three-month buffer remains a priority for the coming year.

Income Sources

The main sources of income were:

" Central & Challenge Events - £149,040

" Trusts and Foundations - £77,250

" Individual Donations - £75,455

" Lottery and Trading Income - £22,372

" Corporate and Community Fundraising - £49,966

" Charitable Services - £19,215

Expenditure

Major expenditure lines included:

" Staff Costs - £213,844 (care work, nursery, centre operations, administration)

" Fundraising Event Costs - £87,351 generating £149,040 in income and a net profit of £61,689

" Travel Costs - £8,350 including community visits and transport to activities

" Rent and Storage - £21,759 for the Respite Centre and storage facility

Reserves policy

In accordance with Charity Commission guidelines the Trustees have adopted the following policy in relation to reserves:

The Charity aims to retain sufficient unallocated funds in reserve as is prudent to ensure the continuity of services to beneficiaries and to fulfil the Charity's commitments to stakeholders. In regard to this the Trustees of the Charity aim to ensure that between one and three months' average running costs remain free and uncommitted.

The Trustees review financial performance quarterly in order to assess the level of reserves required to meet this commitment and reallocate funds accordingly.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The governing document of the charity is the Memorandum and Articles of Association, which was adopted in November 2010 on the formation of the Children's Respite Trust as a company limited by guarantee. It was later amended by special resolution in January 2011 in order for the Children's Respite Trust to be registered as a charity, which was concluded in February 2011.

The current members of the Company are all Directors of the Company and Trustees of the Charity, who meet quarterly to fulfil both functions and who may stand for re-election at the next Annual General Meeting. The Charity aims to expand its membership, as identified on page two of this document.

Objects

The objects of the charity are defined in section four of the Memorandum and Articles of Association as "To provide respite, relief, assistance and services for children and young people who have disabilities and their parents, carers and families." The beneficial area is defined as the United Kingdom.

Vision, Mission & Values

The Children's Respite Trust believes that no family should have to care for a child with a disability alone.

By providing respite at the Trust's Day-Care Centre and through community outreach programmes in Sussex and Kent, the Trust aims to support families of disabled children to cope with the pressures of caring for a child with additional needs 24 hours a day, while ensuring the children themselves have the best time possible.

Key management remuneration

A key management personnel received remuneration of £39,747 (2024: £28,893) during the financial year.

Page 4

Children's Respite Trust

Report of the Trustees for the Year Ended 31 March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT Management

The Trustees of the Children's Respite Trust convene monthly in order to review performance against agreed targets and objectives set out in the Charity's business plan, as well as assessing risks and opportunities.

The Trustees delegate the day to day running of the Charity to a staff team of ten led by the Trust's Chief Executive, Gavin Fisher, who has 29 years' experience in the sector including having run significant children's charities previously. The staff team includes a registered manager of the service, Michelle Hulse, who is the Trust's Head of Care and who also has many years' experience care provision for children with additional needs.

Trustees and staff have open lines of communication to ensure transparency and collaborative working.

A handbook is maintained outlining the Charity's policies and procedures, which all staff and volunteers are required to abide by and which form a part of staff contracts.

Regular internal and external training is provided for all personnel concerned with the delivery of the Charity's work. This includes safeguarding training, first aid

The Charity's Reserves and Risk Policy are reviewed quarterly.

The Trustees agree an operational business plan annually.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

07434896 (England and Wales)

Registered Charity number

1140277

Registered office

140a High Street Uckfield TN22 1QR

Trustees

Mr D Beck - businessman in financial services Mrs V Hawkes - project management and accountancy Mr R Bushnell -managing director of a national company Mrs K Davies - headteacher Mrs A Smith - solicitor (resigned 30.6.24) Mr E Howarth HR director of a County Council (appointed 15.1.25) Ms H Parker Read - registered nursery manager (appointed 15.1.25)

Company Secretary

Mr G Fisher

Independent Examiner

Sarah Price SLP Advisory Limited 126 Wish Hill Eastbourne East Sussex BN20 9HL

Dec 24, 2025 Approved by order of the board of trustees on ............................................. and signed on its behalf by:

.............................................................................. David Adam Beck (Dec 24, 2025 08:38:11 GMT) Mr D Beck - Trustee

Page 5

Independent Examiner's Report to the Trustees of

Children's Respite Trust

Independent examiner's report to the trustees of Children's Respite Trust ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Sarah Price

SLP Advisory Limited 126 Wish Hill Eastbourne East Sussex BN20 9HL

Date: .............................................

Page 6

Children's Respite Trust

Statement of Financial Activities for the Year Ended 31 March 2025

Unrestricted
Restricted
fund
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
132,637
73,465
Other trading activities
3
182,821
14,459
Investment income
4
25
-
Total
315,483
87,924
EXPENDITURE ON
Raising funds
87,351
-
Charitable activities
Service Delivery
162,669
107,127
Other
-
-
Support Costs
305
3,888
Governance
10,364
-
Fundraising
-
-
Total
260,689
111,015
NET INCOME/(EXPENDITURE)
54,794
(23,091)
Transfers between funds
15
(20,685)
20,685
Net movement in funds
34,109
(2,406)
RECONCILIATION OF FUNDS
Total funds brought forward
32,431
12,032
TOTAL FUNDS CARRIED FORWARD
66,540
9,626		 2025
Total
funds
£
206,102
197,280
25
403,407
87,351
269,796
-
4,193
10,364
-
371,704
31,703
-
31,703
44,463
76,166		 2024
Total
funds
£
174,059
163,014
-
337,073
86,381
270,726
131
20,127
363
421
378,149
(41,076)
-
(41,076)
85,539
44,463

The notes form part of these financial statements

Page 7

Children's Respite Trust

Balance Sheet 31 March 2025

Notes
FIXED ASSETS
Tangible assets
10
CURRENT ASSETS
Debtors
11
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
12
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
15
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2025
£
10,246
6,490
66,131
72,621
(6,701)
65,920
76,166
76,166
66,540
9,626
76,166		 2024
£
12,032
-
37,882
37,882
(5,451)
32,431
44,463
44,463
32,431
12,032
44,463

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

Dec 24, 2025

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

David Adam Beck (Dec 24, 2025 08:38:11 GMT) ............................................. Mr D Beck - Trustee

The notes form part of these financial statements

Page 8

Children's Respite Trust

Notes to the Financial Statements for the Year Ended 31 March 2025

1. STATUTORY INNFORMATION

Children's Respite Trust is an incorporated charity, limited by guarantee, registered in England & Wales. The charity's registered number and registered office address can be found in the Report of the Trustees.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles - 20% on reducing balance Computer equipment - 33% on cost

Tangible fixed assets are included at cost less depreciation and impairment.

Taxation

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

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Government grants

In accordance with s24 of FRS 102 these are treated using the accruals model and so are recognised in income on a systematic basis over the periods in which the charity recognises the related costs for which the grants intended to compensate.

continued...

Page 9

Children's Respite Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

3. OTHER TRADING ACTIVITIES

Fundraising events
Nursery income
4.
INVESTMENT INCOME
Deposit account interest
5.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Hire of plant and machinery
Other operating leases
6.
INDEPENDENT EXAMINERS' REMUNERATION
Fees payable to the charity's auditors for the audit of the charity's financial
statements
Fees payable to the charity's independent examiners for the independent
examination of the charity's financial statements		 2025
£
178,065
19,215
197,280
2025
£
25
2025
£
2,711
726
21,759
2025
£
150		 2025
£
178,065
19,215
197,280
2025
£
25
2025
£
2,711
726
21,759
2025
£
150		 2024
£
151,813
11,201
163,014
2024
£
-
2024
£
3,008
-
24,882
2024
£
150		 2024
£
151,813
11,201
163,014
2024
£
-
2024
£
3,008
-
24,882
2024
£
150
31.3.25
£
150		 30.3.24
£
150

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

continued...

Page 10

Children's Respite Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

8. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Staff		 2025
£
197,441
10,486
5,917
213,844
2025
10		 2024
£
193,908
9,285
6,619
209,812
2024
9

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

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
Restricted
fund
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
86,393
87,666
Other trading activities
163,014
-
Total
249,407
87,666
EXPENDITURE ON
Raising funds
86,381
-
Charitable activities
Service Delivery
153,436
117,290
Other
131
-
Support Costs
1,259
18,868
Governance
-
363
Fundraising
-
421
Total
241,207
136,942
NET INCOME/(EXPENDITURE)
8,200
(49,276)
Transfers between funds
(43,520)
43,520
Net movement in funds
(35,320)
(5,756)
RECONCILIATION OF FUNDS
Total funds brought forward
67,751
17,788
TOTAL FUNDS CARRIED FORWARD
32,431
12,032		 Total
funds
£
174,059
163,014
337,073
86,381
270,726
131
20,127
363
421
378,149
(41,076)
-
(41,076)
85,539
44,463

continued...

Page 11

Children's Respite Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

10. TANGIBLE FIXED ASSETS

Motor
Computer
vehicles
equipment
£
£
COST
At 1 April 2024
18,800
-
Additions
-
925
At 31 March 2025
18,800
925
DEPRECIATION
At 1 April 2024
6,768
-
Charge for year
2,406
305
At 31 March 2025
9,174
305
NET BOOK VALUE
At 31 March 2025
9,626
620
At 31 March 2024
12,032
-
11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
£
Trade debtors
5,859
Prepayments and accrued income
631
6,490
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
£
Social security and other taxes
4,214
Other creditors
2,137
Accrued expenses
350
6,701
13.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
31.3.25
£
Within one year
21,000		 Motor
Computer
vehicles
equipment
£
£
COST
At 1 April 2024
18,800
-
Additions
-
925
At 31 March 2025
18,800
925
DEPRECIATION
At 1 April 2024
6,768
-
Charge for year
2,406
305
At 31 March 2025
9,174
305
NET BOOK VALUE
At 31 March 2025
9,626
620
At 31 March 2024
12,032
-
11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
£
Trade debtors
5,859
Prepayments and accrued income
631
6,490
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
£
Social security and other taxes
4,214
Other creditors
2,137
Accrued expenses
350
6,701
13.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
31.3.25
£
Within one year
21,000		 Motor
Computer
vehicles
equipment
£
£
COST
At 1 April 2024
18,800
-
Additions
-
925
At 31 March 2025
18,800
925
DEPRECIATION
At 1 April 2024
6,768
-
Charge for year
2,406
305
At 31 March 2025
9,174
305
NET BOOK VALUE
At 31 March 2025
9,626
620
At 31 March 2024
12,032
-
11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
£
Trade debtors
5,859
Prepayments and accrued income
631
6,490
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
£
Social security and other taxes
4,214
Other creditors
2,137
Accrued expenses
350
6,701
13.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
31.3.25
£
Within one year
21,000		 Totals
£
18,800
925
19,725
6,768
2,711
9,479
10,246
12,032
2024
£
-
-
-
2024
£
4,154
947
350
5,451
31.3.25
£
21,000		 30.3.24
£
20,000

The Trust's Respite Centre is leased from the Friday Media Group and the year 2024 to 2025 is the fifth year of a five-year contract. The lease contains a break clause at the half way point, which the Trustees have chosen not to invoke. The Trustees have entered into discussions to extend the lease beyond its current end date.

continued...

Page 12

Children's Respite Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

14. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted
Restricted
fund
funds
£
£
Fixed assets
620
9,626
Current assets
72,621
-
Current liabilities
(6,701)
-		 2025
2024
Total
Total
funds
funds
£
£
10,246
12,032
72,621
37,882
(6,701)
(5,451)
66,540
9,626		 76,166
44,463
15.
MOVEMENT IN FUNDS
Net
movement
At 1/4/24
in funds
£
£
Unrestricted funds
General fund
32,431
54,794
Restricted funds
Support Work Fund
-
(9,419)
Core Costs Fund
-
(9)
Family Liaision
-
(4,083)
Community
-
(4,096)
Minibus
12,032
(5,049)
Communication Project
-
(435)		 Transfers
between
At
funds
31/3/25
£
£
(20,685)
66,540
9,419
-
9
-
4,083
-
4,096
-
2,643
9,626
435
-
12,032
(23,091)		 20,685
9,626
TOTAL FUNDS
44,463
31,703		 -
76,166
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
315,483
Restricted funds
Support Work Fund
39,965
Core Costs Fund
20,000
Family Liaision
8,500
Community
5,000
Minibus
-
Communication Project
14,459		 Resources
Movement
expended
in funds
£
£
(260,689)
54,794
(49,384)
(9,419)
(20,009)
(9)
(12,583)
(4,083)
(9,096)
(4,096)
(5,049)
(5,049)
(14,894)
(435)
87,924 (111,015)
(23,091)
TOTAL FUNDS
403,407		 (371,704)
31,703

continued...

Page 13

Children's Respite Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

15. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1/4/23
£
Unrestricted funds
General fund
67,751
Restricted funds
Support Work Fund
11,225
Core Costs Fund
(500)
Family Liaision
(3,620)
Community
(31)
Minibus
9,991
Holiday Clubs
(50)
Development
773		 Net
movement
in funds
£
8,200
(42,108)
(190)
-
-
(5,272)
-
(1,706)		 Transfers
between
At
funds
31/3/24
£
£
(43,520)
32,431
30,883
-
690
-
3,620
-
31
-
7,313
12,032
50
-
933
-
17,788 (49,276) 43,520
12,032
TOTAL FUNDS
85,539		 (41,076) -
44,463

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Support Work Fund
Core Costs Fund
Minibus
Development
TOTAL FUNDS		 Incoming
Resources
Movement
resources
expended
in funds
£
£
£
249,407
(241,207)
8,200
45,667
(87,775)
(42,108)
41,999
(42,189)
(190)
-
(5,272)
(5,272)
-
(1,706)
(1,706)
87,666
(136,942)
(49,276)
337,073
(378,149)
(41,076)

continued...

Page 14

Children's Respite Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

15. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Support Work Fund
Core Costs Fund
Family Liaision
Community
Minibus
Holiday Clubs
Development
Communication Project		 Net
movement
At 1/4/23
in funds
£
£
67,751
62,994
11,225
(51,527)
(500)
(199)
(3,620)
(4,083)
(31)
(4,096)
9,991
(10,321)
(50)
-
773
(1,706)
-
(435)		 Transfers
between
At
funds
31/3/25
£
£
(64,205)
66,540
40,302
-
699
-
7,703
-
4,127
-
9,956
9,626
50
-
933
-
435
-
17,788
(72,367)		 64,205
9,626
TOTAL FUNDS 85,539
(9,373)		 -
76,166

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Support Work Fund
Core Costs Fund
Family Liaision
Community
Minibus
Development
Communication Project
TOTAL FUNDS		 Incoming
Resources
Movement
resources
expended
in funds
£
£
£
564,890
(501,896)
62,994
85,632
(137,159)
(51,527)
61,999
(62,198)
(199)
8,500
(12,583)
(4,083)
5,000
(9,096)
(4,096)
-
(10,321)
(10,321)
-
(1,706)
(1,706)
14,459
(14,894)
(435)
175,590
(247,957)
(72,367)
740,480
(749,853)
(9,373)

continued...

Page 15

Children's Respite Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

16. EMPLOYEE BENEFIT OBLIGATIONS

The Charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Charity in an independently administered fund. Contributions totalling £2,137 (2024 - £947) were payable to the fund at the balance sheet date and are included in creditors.

17. RELATED PARTY DISCLOSURES

There were donation of £1,329 was received from trustees for the year ended 31 March 2025.

18. DESCRIPTION OF RESTRICTED FUNDS

Support Work Fund: This fund was originally started by the Peter Harrison Foundation in 2019 to fund the Centre Manager and was continued by the National Lottery Community Fund and now the John Whippy Foundation to support a variety of Support Worker Positions.

Core Costs Fund: This fund consists of a grant given by the Rooney Foundation towards the running costs of the organisation.

Family Support Work Fund: This fund consists of grants from the Steel Charitable Trust and the Barbara Ward Foundation to provide a more holistic approach to supporting the whole family of a child with a disability. This Originally included funding for the Trust’s Family Liaison Worker, a role which came to an end in the Summer of 2022.

Community Fund: This fund consists of donations to cover the cost of Community Support Workers and includes a grant from the WO Foundation.

Minibus: This fund was launched to enable the Trust to purchase a minibus, as a part of its Out and About project. The project is designed to enable the Trust to take children on excursions and other activities, as well as collecting children from home and returning them again after sessions. The main source of donations for this fund is from the Wooden Spoon Foundation.

Development Fund: This fund consists of a grant from Global’s Make Some Noise towards the cost of training and a new CRM system for managing the Charity’s care services to families.

Communications Fund (My Voice Project): The Children's Respite Trust's My Voice project is designed to empower children who face challenges in expressing themselves, enabling them to share their thoughts, needs, and stories. This initiative is particularly impactful for those who struggle with verbal communication, offering a vital bridge for self-expression.

For a child with communication difficulties, being unable to convey their thoughts can be isolating, affecting behaviour, learning, and social inclusion. By providing tools and support tailored to their needs, My Voice aims to foster confidence and help these children engage more fully in life's experiences, from friendships to school activities.

The heart of this project will be a dedicated speech and language area at the Trust's Respite Centre, equipped with a wide range of communication aids, including an iPad loaded with communication software, social stories, PECS cards, and other visual tools. This environment will give children the means to communicate in ways that feel comfortable and natural for them, whether through symbols, pictures, or assistive technology.

To staff this new facility, a Speech and Language Lead will work closely with children, supported by a team trained in Makaton, British Sign Language, and other communication methods. For families, this represents a crucial partnership and a source of relief; knowing that their child has a space where they are understood and supported can significantly reduce stress at home and provide hope for their future growth.

Page 16

Children's Respite Trust

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

INCOME AND ENDOWMENTS
Donations and legacies
Gifts and donations
Legacies
Grants
Lotteries
Other trading activities
Fundraising events
Nursery income
Investment income
Deposit account interest
Total incoming resources
EXPENDITURE
Raising donations and legacies
Advertising
Event costs
Fundraising equipment
Charitable activities
Wages
Social security
Pensions
Hire of plant and machinery
Rent
Rates and water
Light and heat
Telephone
Postage and stationery
Advertising
Travel
Minibus running costs
Bank charges
Subscriptions
Training and staff investment
Repairs and renewals
Building fit-out
Direct expenditure on families
Waste collection		 2025
£
104,479
2,000
77,250
22,373
206,102
178,065
19,215
197,280
25
403,407
5,304
67,789
14,258
87,351
197,441
10,486
5,917
726
21,759
2,192
3,118
1,687
738
-
7,189
1,161
320
651
2,647
2,058
3,023
5,707
1,925
268,745		 2024
£
39,683
-
88,647
45,729
174,059
151,813
11,201
163,014
-
337,073
2,986
67,164
16,231
86,381
193,908
9,285
6,619
-
24,882
1,986
8,944
1,915
1,733
443
6,737
2,264
1,036
566
5,169
1,211
1,291
7,477
2,137
277,603

This page does not form part of the statutory financial statements

Page 17

Children's Respite Trust

Detailed Statement of Financial Activities for the Year Ended 31 March 2025

Support costs
Finance
Motor vehicles
Computer equipment
Governance costs
Auditors' remuneration
Insurance
Sundries
Accountancy and legal fees
Computer software & support
Office equipment & maintenance
Professional fees
Broadband
Furniture & fixtures
Total resources expended
Net income/(expenditure)		 2025
£
2,406
305
2,711
150
2,533
1,223
-
6,929
171
1,113
710
68
12,897
371,704
31,703		 2024
£
3,008
-
3,008
150
2,455
1,249
713
2,455
1,915
1,360
758
102
11,157
378,149
(41,076)

This page does not form part of the statutory financial statements

Page 18

2025-12-24

2025 Charity Accounts - CRT

Final Audit Report

Created: 2025-12-24 By: Sarah Price (sarah.price@slpadvisory.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAG68x9nkfHx1eblJgDQxNxkXOt2cQeETh

"2025 Charity Accounts - CRT" History

Document created by Sarah Price (sarah.price@slpadvisory.co.uk) 2025-12-24 - 0:04:11 AM GMT

Document emailed to david@nrgcommercial.co.uk for signature

2025-12-24 - 0:05:00 AM GMT

Email viewed by david@nrgcommercial.co.uk

2025-12-24 - 8:36:08 AM GMT

Signer david@nrgcommercial.co.uk entered name at signing as David Adam Beck 2025-12-24 - 8:38:09 AM GMT

Document e-signed by David Adam Beck (david@nrgcommercial.co.uk) Signature Date: 2025-12-24 - 8:38:11 AM GMT - Time Source: server

Agreement completed.

2025-12-24 - 8:38:11 AM GMT