Charlty Reglstratlon No. 1141827 (England and Wal951
Charlty Reglstratlon Ntx SC041763 (Scotlandl
Company Rgglstratlon No. 06052737 (England and Wale8
MEGAN BAKER HOUSE LTD
ANNUAL REPORT AND UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR

MEGAN BAKER HOUSE LTD
LEGAL AND ADMINISTRATIVE INFORMATION
Tru$t¢¢8
Dr R C J Wleman
Mr T Oakley
Dr D G Gleaves
Ms JAMears
Mrs LAug8r-Sma51
Mr C Brook¥
Charlty nurnber IEngland and WaleBI 1141827
harlty nurnbor {8cotlandl
SC041783
Company number
06052737
Prln¢lpal addr￿8
Megan Baker House
Orchard Lane
Lèdbury
H8rafordshire
United Kingdom
HR8 18Y
R¢gl8tsred offlco
Megan Baker House
Orchard Lane
Ledbury
Hereford8hlre
United Kingdom
HR818Y
Independent oxamlngr
Hawk¢ns Priday Ltd
5 Bridge Street
Hereford
HR4 9DF
Senlor Management Team
Mrs A Gough {Developmenl DIr￿ter)
Mr J Gough (Chlef Executive Officer)

MEGAN BAKER HOUSE LTD
CONTENTS
Page
Trusl&e8' report
Independent ex8mlneV8 report
statement of financial odvlU8s
SurnnTrry in¢ome and 6xpenditure account
.Slalem8nt of finan¢ial po8lllon
Note8 to the financial ststemen18

MEGAN BAKER HOUSE LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The trnstee8 pre8enl their annual report and fln8ncl81 statomenls for the year ended 31 March 2025.
The finan¢lal slaternènts have been preparecf In 8ccordance wtth Ihg accounting poli¢ie$ sel out in note 1 to the
f nancial slatemeftts and comply wlth the charity'8 goveming document, the Companias Act 2006, the Charities and
Truste8 Investment {Scotlandl Act 2005, the Ch8rftle8 Accounts (Scolland) Regulallon$ 2006 las amended) and
"A¢counllng and Repor￿ng by Charilie8'. Statement of Recommended Practice applicable to GharTtte8 p￿parIng thelr
aGwunts in a¢¢ordance wlth tha Financlal Reporting Standard applicable in tha UK and Republlc of Ireland IFRS
102)" leffeGtive 1 January 2019).
Objecllves and actlvltl88
Our charity's purpose, as Eel out in the object8 contslned In the company mernorandum of a$so¢iatlon are..
To advan¢e the edUCa￿an and relieve suffering of children and adults with motor disorder8 and provide infomatlon,
advice, training and guidance to thelr famllle8, carer8 and other slakeholdors In thèir w611bèing In partlcular by
means of conductive education.
The charity is a centr8 for mov&ment disorders and aims lo help cllents overcome a wide range of neurological
conditions and enhance their independenee, uslng technique8 based on conductiVO gducation. Conductive
education sggs motor disorders a5 a problem of learnlng. oppose to a medical condition n8eding tr881ment. 11 was
initially developgd lor Ihg n88ds of children ￿th cerebral palsy. but fft is appropriate for any condition where the
central nervous system affects the ability lo coord1nale and control movements. In childhood this indud&s cerebral
Palsy, davalopmanlal coordination disorder (DCD aka dyspraxia) and adults suffering trom multiple sderosis, $trok•
or Partinson's dlsease. It can also be UBed lo help th08e with acqulred brain injury, in all age groups,
The trustees have paid due regard to guidanc& issued by the Charity Commlsslon In deciding what 8ctlvlti08 the
charlty should undertake.
This year has been on& of progress. resilience, and growth al Megan Baker House IMBH). Despite challenges In
th8 wlder fundlng landscape, t>ur tharlty has aEhieved ieiTioikable tJutwne8 lor clilldiiiii aiKI adulls willi iiiulor
disorders. We oxpandod services, secured new facililles and strengthened partnerships with health, ￿￿catIon and
community organisallons. On behalf of the Trustees, l extend heartfelt thanks to our dedicated staff. volunteers,
supporter8 and partners who have helped us rnake su¢h a diffarenca In thè Ilve8 of those we 8eNe.
Ex¢Gutl¥e summary
The year lo March 2025, has been transfomiatlve tor MBH. We wel￿med new colleagues, broadened our reach
and str?nglhened our Inan¢lal foundatlon8. During the ye8r, approximately five hundred people benefited from our
Se￿Ice5,. hundred of all ages, ￿th neurological disorders and three hundrad other stakeholders received
training and support. These Included parents, partners and professionals from the heglth and educatyon $ectors.
Eighty-eight new as$e$$menls wer& compl6ted, demonstrating the inGr&asing demand for OUT services.
A key milestone was the acquisition of Ledbury Two, our n8w facility opposite the main cenlre. Fully refurbished, it
now provides hmo therapy rooms, an offlc6, kitchen, and garden, significantly enhancing our capaclty lo hèlp more
¢lienl$.
Financially, MBH secured income of £557,432 lup 37.8%) irscluding over £270.000 from gftnls and £144,000 from
charitable servi¢e$. Free reserves remain healthy 81 £166,OQO, 8quivalenl lo nearly five months of operational
expenditure. A major highlight of the year w88 the award of a grant of £100,000 from tha Edward Gosllng
Foundation, whl¢h will make a significant contrfbutlon to the longer-lerm stability of the Charity.
The charty'8 continu81 emphasis on efficiency and the removal of costs not directly in support of our delivered
se￿ICe8 has re8ulled in a cost per client per year of approxlmately £2.5k, whlch w6 bolieve to be the lowgst
nallonally.
Despite challenge8, includlng stsff slckness and the need for mor$ tralned conductive education specialists. our
team's commitment has been exceptional.

MEGAN BAKER HOUSE LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Our sgrv1¢0s and Impact
Chlldrgn's 8gr¥lces
At MBH, every child, p8renl and ¢ar&r Is Included in their leaming journey, plannlng their programme8 regardless of
their condition or dlagnos85. Through struclurad tasks and play.. children wth carebral palsy, developmental
coordination disorder laka dyspraxial, and Down's Syndrome developed essential life skills, independence, and
confidence. Se88ions were delivered by Conductive Education ICE) Sp&ci8llsls, graduates In CE, 8UPPOrted by
conductive assistants, many of whom are undertaklng a CE degffte, on thelr way lo becomlng fully qualifted.
Services w8r8 available Mon-Fri at our two c&ntr88 in Ledbury and once per woek at len other venues, Snduding
four schools, a¢r088 four counlias. Children a180 attended dally, wèek-long Intenslve cour8es during their 8chool
holldays.
Adult Servlces
Our adult programm88 contlnued to thrive and wllh the introducllon of year-round services in January 2025,
attendance by clients was no longer restriclgd to traditional school terms. Thls change has been particulady valued
by older clients as It provided the continuty of ser￿ceS that are required lo gain maxlmum b8nefil from CE session8
and enabled intensive week-long sessions during previously unavailabla weeks. Condltions we helped included
Parkirtson's, multiple 3clerosi8, acqulred brain Injury gnd stroke.
Schools and Outreach
MBH strengthened partnerships across Herefordshire wlh W95tfield, Barrs Court. Weobley, and the Orchard Trust
Academy group. Training and targeted support allowed leaching staff and SENCOS lo emb&d conductive practices
In classrooms.
Th8 charity's partnershlp wth Wesffield Sthool has grown during the y&ar and demonstrated the value of our
nleNenlion$ for pupils and training for staff. MBH visited weekly lo deliver CE se88ions throughout the acsdemlc
year. During this lime, frfteen pupils accessed CE as part of Ih8ir school day. Yhe regular prasance of CE
8pecialists on-site ha$ provided valuablg support, guidance and training for our teachers and leathlng a88181ants.
helping lo emb&d CE principles Into everyday classroom practlce..
Term1y tsrgets for each pupil were dgveloped ￿llabOrativelY, considering the indivldual needs of the puplls, the
insights of class t?achers, and the exportlS8 of the CE specl81ists from Megan Baker House. This Gollaboratlve
approach an8ur8d that each pupll's need8 were met $ffectively and thelr independence wa8 continually promoted.
T8aching as8i8tanls accompanied pupils to their sessions, allowing them lo observe and develop Ihelr own skills
and undèrstanding. Thi8 had a direct Impact on cla8sroom pracllee, as they were better equipped to stjpport th8
pupils during the rest of the school day.
M8H also trained three of the 8chool's le8ching assistants who atlalnèd Ihelr Level 3 ConduGtive A86i8tant
qualification.
Schools paid the full cost of our servlcas, further supporting the sustainability of the ¢h8rlty.
Trnlnlng and Placoments
The charity hosted 51udent8 from Ioc81 colleges and unlversities, providing them access to the unique world of CE,
the chance to interact with our beneficigries and experience the challenges they face and improved (yjtcomes
a¢hieved when attending M8H.
Achlevempnts and performanc
Flnanclal r&vlew
MBH maintains the unique property of providing the Ir)we$t costs per cli8nt of any conductive education centre in the
UK, ensurfng excellent value and dlrecl impact for donors.
The totsl income achievod in the yttar was £537,432, which wa8 £147,603 (or 37.8Okl more than thè prevlous year,
and this year's 8xpendilure was £47e,190, an Increase of £59,165 lor 14.2%) on the prevlous year. Overall, the
charty suffered 8 deficll of £132,091) ¢ompared with a deficit of £127.1961 in the preiAou8 year. k should be noted
that Unexpended Endowm8nl Funds tolalled £93,333 as at 31 March 2025, of which a maxlmum of £20,000 may b8
Iransfarred and applled to the charity's service dellvery costs n¢xi year. whlch should help address the daflcil
8uffered on th8 Nel mov8menl of Funds experlenced in recent y&ars.

MEGAN BAKER HOUSE LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The trusle8s have revlgwed the circumslan¢es of Megan Baker Hou8e and consider that ad8quat& resources
contlnue to b8 available to fund tho activities of the Charty for thé foreseeable future. There are no mater181
uncertaint188 about the Charity's ability to continue as a going concem.
The trustee8 hava a8S8ssed th8 major riskB lo which the charlty 18 exposed and ar8 8ati8fied that systems are In
place lo mitigate exposure to the major risks.
Reserves poll¢y
The tfUEtees' agreed pollcy Is lo have 8Lrficient reserves to smooth Cash ff¢w and deal wlh any unfore888n eosls to
the charlty. Thè policy a180 recogni8es that 11 is not appropriate to amas8 large re8erv88 whlch could be spent on
dellvering Services lo more clients. The target 15 lo maintaln r8serv8s equDialent to six months of operational costs,
By the end of the financial ye8r, MBH hold a little less than 6 month$ of operatlonal costs. Al 31 March 2025, MBH
had funds avallable of £261,988 of whioh £93,333 ware held in Expendable Endowment Funds, £2,246 were
re8trlcted and the remalnlng unrestricted.
Major donors
The oharity gra18fv11y acknowledges grants from the followng charitable trusts, foundalions and bu8in8sses.'
Mlllichope Trust- £5,000
Weslover Trust- £5,000
Turner Trust . £5,000
Herefordshire Council- £15,000
Lottery - £62,5C)O
Kildare Trust- £25.000
Garfield Weslon- £30,000
UK Sha￿d Prosperity Fund- £15,000
Edward G08tling Fund- £100.000 IRe8tricted- Expendable Endowment over 5 years)
Eveson Trust- £30,000
Communlty and Events
The chartty also acknowledges and appre¢iatès the welcome support raceived from..
Ross Golf Club raised over £12.000
Fashlon shows, quizzes and local events brought new supporters
New fundralsing initlalives planned, including charfty ch8118nges and corporato sponsorships
Stratègle partnèrshlps and collaboratlons
Collaboration underpins our work. One highlight was our pArtnershlp with NHS physiotherapy teams, where MBH
alignèd Conductive Education sesslons with physiotherapy goals for ¢hildren wllh cerebral palsy. This reduced
duplication, improved con8islency. and r8sullod In m8asurahle progre8s In children's mobil￿, confidence, and
independence.
We also engaged with local authorities, charities, and schools, creatlng lolned-up approaches that beneflt famllles
across multlple settings.
Plans for future perlods
Thè acquisition and rèfurb18hmenl of Ladbury Two was a major achievement, provldlng additional capadty for
Gonduclive education sesslons and cornmunity use. Loo￿ng ahead, MBH will=
Recruit and develop more conductive educallon staff ta m881 rising demand
Create a new rDle of Fundlng & Development Manag6r
Expand partnerships vAlh schools, NHS team8 and local authorflles
Conllnu8 diversifying income streams lo ensure su8lainability
Maximise the pot8ntsal of Ledbury Two and other facllltles

MEGAN BAKER HOUSE LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Structure. governanca and managemont
Governlng do¢umènt
Tha charity is controlle¢J by 11$ govemlng document, the memorandum of as$oclation. and constitutes a
limited company, limlt8d by guarantee, as defined by the Companies Act 2006.
Trustses
The Iruslees, who are also tre directors for the purpose of company law, and who served during theyear and up to
the date of slgnature of the financial slalomenls were-
Dr R C J Wileman
MrT Oakley
Dr D G Gleave$
Ms J A Mears
Mrs LAug6r-Small
Mr C Brooks
Recrultment and appolntmgnt of n¢w Tru$teès
Trustees are aware that to fully meet their responsibilities not only as Trusteas bul also employws and to ensure
compllance with current legislations, a broad skills remit is requlrgd. Wth this in mind, they aro a￿ayS keen to
recrnit newTruslees who can add value and sknlls to the current board.
Tru8tee8 can apply to, or bé homlrTal8d to join the board by, an existing member or an OLrtsi¢Je organi8ation.
The appolnlment is fomialisgd by a resolution of the Tru8tees and formal acceptanc8 of th8 Trusteeship by th
prospective Trustee. This is documented in the board minutes. Trustees are appointed to the board for a perfod ol
three years and then eiiher retire or are re-elected during thèAnnual General Meetlng.
Non6 of the trustees has any benefiGial intere8t Sn the company. All of the trusl88s ar& members of the company and
guarantee lo contribute £1 In the event of a wnding up.
Organlsatlonal structure
Megan Baker House has a Board of Trustees comprising currently of slx members covering a broad spectrum of
professional backgrounds, who receive no payments from the eAarty- Eleven 81aff und8rtak8 the day lo d8y running
of the chadty, four of whom are part-time. Megan Bak8r House also has a 18rge number of volunteers providing
addrtional support lo fundr81slng events.
On I sl April 2023, former op6ralions manager Mr John Gough wa8 appolnted chief executlve officer ICEOI who is
responslbie for tha provi8lon of seNlces,
The CEO provideB budget5 and reports each month to Monitor Income, expenditure and cost of 811 s8rvices
provided. AdditlDnally, performance report8 are collated relating lo service hours, number8 of beneficiaries and their
progress.
Trust00 Mgetlngs and lJJanagement Support
The Board of Trusl&e5 mel every four lo slx weeks. Other meetings are convened If required to di8CUSS specific
subjects, with recommendallons being taken to board meetings for approval.
In addition to the fomal meellngs. tru8lees meet wlth indlvidual slaff and groups of Staff as and when requir6d to
provide advico and guidance. Gommuni¢allon between the Chair and CEO takeB place al least weekly.
All Irusle6s Ilke to U80 their skills for the greatest benefit to th8 chartly and the chairrnan has allocated each wllh a
specific responsibility.

MEGAN BAKER HOUSE LTD
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Acknowledgoments
W8 are d8eply gral8ful to all fvnders, donors, volunteers and servlce users. Your support en$ured that MBH
conts'nued to change lives evary day. Speclal thank8 to the Tru8tee8 for thelr leadership and to our Conductive
Educ8llon Spacialisls and Assistants for Ihelr dedlcatlon and expertise.
The tru8le8s' report W88 approved by the Board of Tru81ee8,
Rcfjw) IIThL
DrRCJWleM8
Truste8
Date..
iflJL4&Mbf/202)

MEGAN BAKER HOUSE LTD
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF MEGAN BAKER HOUSE LTD
I report to the trustees on my examination of tho financlal stslemenl8 of Megan Baker Housè Ltd Ilhe chadtyl
for the year ended 31 March 2025.
Respon8lbllltl8s and basls of report
As the trustees of the charfty land also ils directors for the purp08e8 of company lawl, you are responsible for
thè preparallon of the finanaal statements in accordance the requirements of the Compani8sAct 2006.
Having satisfied myself that the flnanaal 8talèments of the charity are not required to be audited under Part 18
of the 2006 Act and are 81Sglble for independent examlnallon. I report in respect of my examination of the
charity's financial statements carried out under secllon 44 11) (GI of the 2005 Acl and section 145 Df the
Charities Act 2011 {the 2011 Act). In carwng OLrt my examination I hav8 followed the requirements of
Regulation 11 of the Charities Accounts (Sco￿and) Regulallons 2006 las amended) and all the applicable
Dlrections given by the Charity Commlsslon under section 14515llbl of the 2011 Act,
Independent examlneff$ statemont
Slnce the charity's gro88 Incomè exceeded £250,000, the independonl examlner must be a member of a body
listed in section 145 of the Charities Act 2011. 1 confirm that l am qualified to undertak8 the examinallon
bacause l am a member of ACCA (Assoclallon of Chartered Certified AGcounlanlsl, whlch Is one of the listed
bodies,
I hav8 complelgd my examination. I confirm that no matters have come lo my attention in connadon wlth th&
examination giving m8 caus810 b8118ve that in any rnalerial respect..
accounting record5 were not kept in re5P8cI of the charity as required by 8edon 386 of the Companies
Act 2008.
the financial stal8ment8 do not accord wth those reGords', or
the finan￿al statements do not comply wllh th8 accounting requirements of Sect1r￿ 396 of the Companles
Act 200B nthftr thAn Any roqijiramartt that th• financial statamènts glvè a trL18 and fair view, ¥thich is not
matter considered as part of an indgpendenl examination,, or
the financlal 8tatemen18 have not been prepared in accordanc8 with the method8 and principles of the
statement of Recommended Practice for acc¢unUng and reporting by charities applicable to chadlles
preparing Ihelr financial $latements in aGcordance with the Financial Reporting Standard appllcable In the
UK and Republic of Ireland {FRS 102).
I have no concern5 and have com8 across no Other matter8 in connedon ￿th the examination to which
attention should be drawn in this report in order to enable a proper understanding of the financial statements lo
be reache
Mr Kelvin Paul Alexander FCCA
Hawkins Priday Ltd
Chartered Accountants
S Brfdge Strèet
Her8ford
HR4 9DF
Dat￿. ..l.fj.l i%.]￿P.￿r

## **MEGAN BAKER HOUSE LTD** 

## **STATEMENT OF FINANCIAL ACTIVITIES** 

## _**FOR THE YEAR ENDED 31 MARCH 2025**_ 

|**Unrestricted**<br>**Restricted Endowment**<br>**funds**<br>**funds**<br>**funds**<br>**2025**<br>**2025**<br>**2025**<br>**Notes**<br>**£**<br>**£**<br>**£**<br>**Income from:**<br>Donations and legacies<br>**6**<br>288,214<br>-<br>100,000<br>Charitable activities<br>**3**<br>144,005<br>-<br>-<br>Other trading activities<br>**4**<br>1,330<br>-<br>-<br>Investments<br>**5**<br>3,883<br>-<br>-<br>**Total income and endowments**<br>437,432<br>-<br>100,000<br>**Expenditure on:**<br>Raising funds<br>**10**<br>66,309<br>-<br>-<br>Charitable activities<br>**7**<br>401,803<br>8,078<br>-<br>**Total expenditure**<br>468,112<br>8,078<br>-<br>**Net income/(expenditure)**<br>(30,680)<br>(8,078)<br>100,000<br>Transfers between funds<br>-<br>6,667<br>(6,667)<br>**Net movement in funds**<br>**9**<br>(30,680)<br>(1,411)<br>93,333<br>**Reconciliation of funds:**<br>Fund balances at 1 April 2024<br>197,089<br>3,657<br>-<br>**Fund balances at 31 March 2025**<br>166,409<br>2,246<br>93,333|**Total**<br>**Unrestricted**<br>**Restricted**<br>**funds**<br>**funds**<br>**2025**<br>**2024**<br>**2024**<br>**£**<br>**£**<br>**£**<br>388,214<br>275,267<br>-<br>144,005<br>106,066<br>-<br>1,330<br>7,204<br>-<br>3,883<br>1,292<br>-<br>537,432<br>389,829<br>-<br>66,309<br>67,010<br>-<br>409,881<br>348,069<br>1,946<br>476,190<br>415,079<br>1,946<br>61,242<br>(25,250)<br>(1,946)<br>-<br>-<br>-<br>61,242<br>(25,250)<br>(1,946)<br>200,746<br>222,339<br>5,603<br>261,988<br>197,089<br>3,657|**Total**<br>**2024**<br>**£**<br>275,267<br>106,066<br>7,204<br>1,292<br>389,829<br>67,010<br>350,015<br>417,025<br>(27,196)<br>-<br>(27,196)<br>227,942<br>200,746|
|---|---|---|



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

- 7 - 



MEGAN BAKER HOUSE LTD
SUMMARY INCOME AND EXPENDITUREACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
All Income lund¥
2026
2024
Gros5 income
Transfer from endowment funds
437.432
6,867
389,829
Total income In the ￿po￿ng pgriod
444,099
389,829
Total $xpendilure from Income fundo
476,190
417,025
Not expandlturo lor tho ygar
132,0911
(27,1961

MEGAN BAKER HOUSE LTD
STATEMENT OF FINANCIAL POSITION
ASAT31 MARCH 2025
2026
2024
Nots$
Flxed as8et8
Property. plant and equipment
18
14,664
16.868
Current a88et8
Invèntorles
Trado and other re¢elvable8
Cash at bank and In hand
16
17
200
49,168
275,278
200
48,018
193,333
324,644
(77,320)
241,551
157,671)
Current Ilabllltle8
18
Net current a889ts
247,324
183,880
Total as¥ots1888 current Ilabllltl88
261.988
200,746
The funds ofthe charfty
Endowmant fund8
Restricted income fvnds
Unre8trictgd fur￿3
20
21
22
93,333
2,248
166,409
3,657
197,089
261,988
200,746
The company is entitled to the exemption from the audit requlrement contained in section 477 of the Companies Act
2008, for the year èndèj 31 March 2025.
The dlraclor8 acknowledge their responsibilities for complying with the requirements of the Companies AGI 2006
th respect lo accounting records and the preparatlon offinan¢lal statements.
The members have not required thè company lo obtain an audit of its flnancial statements for the year in question In
accordance with sectlon 476.
These financial statements have been prepar6d in accordance with ihe provisions appllcable to companie$ subject
to the small companie5 règime.
Th8 financial slatsmenls were approved by the tru$tse8 on ...
DrRCJWile
Trustee
Company registration number oe052737 (England and Wale8}

MEGAN BAKER HOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollGIg5
Charlty Infomiatlon
Megan Baker House Ltd is a private Company Ilmlted by guarantee incorporated in England artd Wales. The
regi8tered office is Megan B8k8r House, Orchard Lane, Ledbury, Herefordshire, HR8 1 BY, United lQngdom.
1.1 Ba$ls of pmparatlon
Tha flnancial 81alemenls have b88n pr6pared in accordance wtth the charity's govemlng documant, the
Companie& Act 2006, the Charities and Trusteg Investment {Scollandl Act 2005, the Charities Accounts
(Scotlandl Regulatlons 2006 (as amended} and "A¢¢ounling and Reporting by Charilie8.' Statement ul
Recommended Practice applicable to chariti85 preparing thelr accounts in accordan¢e Financial
Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 {Bffgctive 1 January 20191" The
charity is a Public Benefit Entlty as dofined by FRS 102.
The Bharity has taken advantage of the provlsionts in the SORP for charities applying FRS 102 Update Bullelln
1 not to prepare a Stalem8nt of Cash Flows.
The finanGi81 $tatsments are prepared In Sterlin J which is the fun¢tional cuThency of the charity. Monetary
amounts in these finan¢lal ststement8 are rounded to the nearest £.
The fin8nclal ststemenls haye been p￿pared under the historical cost convention. The principal accounting
pollcle8 adopted aro sel out. below.
1.2 Golng concorn
Al tha Ilmè of approving the financlal statements, the trustees have a reasonable expectation that th8 charity
has adequate resources to continue in operational existence for thè foreseeable fvlure. Thus the IrLslee$
continue to adopt the goln9 Concam basis of accounting In proparin9 th• financi41 slgt•m•nts.
1.3 Charllable funds
Unrestricted fund$ are avallable for use al the discretion of the Iru8tees in further8ncg of their Gharitable
objectiV88.
Reslricled funds are sublect to 8pecific conditions by donors or grantors as to how they may be used. The
purpos85 and uses of the resfficted fund8 are Set out in the notes to the finandal statements.
Endowment funds are sublect to spaclfic condltion$ by dorK)rs that the capital must b8 maintsined by th8
charity over ¥peGified perlod8 of lime.
1.4 Income
Income 1$ rècognl8ed when the charity Is legally enliued to il after any p8rformance conthtions hav8 been met.
the amounts Gan be mèasured reliably, and it is probabl& that Incame will be received.
Cash donations are recognised on receipt. other donations ar8 recognised once the charfty has been notffied
of the donation, unléss performance condillons r8quire deferrdl of the amount. Income lax recoverable in
rel*ion to donations received under GrftAid or deeds of ¢ovènant18 recognlsed al the tlme of the donation.
Legacie5 are re¢ogn18ad on recelpt or othe￿Is8 If tho charity has been notlfled of an impending dkslribution,
the amount is knovm, and recelpt Is expected. If the amount is not known, the legacy Is Ireatsd as
contingent asset.
Donated sorvices and fa¢llitiès arè incSuded at a valuatiDn which is an esllmale of the flnancial cost bome by
the donor wh8re such cost 18 quanllfiafr)le and mea6urable. No Incomè is recognlsed where there is no
flnancial cost I￿rne by a third paty.
10-

MEGAN BAKER HOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
A¢¢ountlng pollcles
(Contlnugd)
Income from grant$ and govemment gran18 18 rewgni88d wh8n thare is &vidence of ent￿lemant lo the grant,
recalpt is probable and ils amount can b8 measured reliably.
1.5 Exp6ndltur¢
Liabilities are recogni8ed as 8xpenditur8 as soon as there is a legal or constructive obligation committing the
charfty lo that expenditure, it is probable that a transfér of economie benefits wlll be requlred in $elUemonl and
the amount of the obligatlon can bo measured reliabty. Expendlture18 accounted for on an 8cGruals basls and
ha8 been cla8sified under h80dings that aggregate all costs related lo the category. Where costs cannot be
dlrectly attrfbuled to paitcular headings, they hav& beèn allocated to activities on 8 basts consistent with the
Use of resources.
1.6 Propety, plant and equlpmgnt
Proporty, plant and equlpment are Inttially mea8ured al cost and sub8equgnUy measured at ¢ost or ValuaJC￿,
nel of dgpreGiation and any Impaimionl Ios6e8.
D8preGlation is recognised 80 as to wr￿e off the cost or valuation of assets less ihelr residual valua8 ovw their
useful lives on th¢ foll￿￿ng ba8es'.
Plant and equipment
Fixtures and fltlngs
25% straight line
150h, 25% or 33.3% 8tr8ighl Ilne
The galn or loss arlsing on the disposal of an 868et is detemilned a8 the differenc8 bth8en the sal8 proc8ed8
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 lrnpairment of non-current assets
Al each reporting end dale, the charity reviews the Carrying amount8 of its tsngible assets to delermino
whèther there is any indication that thos8 assets have suffered an impainnent loss. If any 8uch indication
exists, the recoverable amount of the asset IS eStimat6d in order to determine th8 8xlenl of th8 impairmenl
108s {If any).
1.8 Inventorles
Inventories are slated at the lower of ￿$t and estimated Selling price less costs to cornplete and sell. C06t
compri88s direct mal@rials and, where applicable. dlrect labour costs and those overheads that havè bean
incurred in bringing the inventories lo thelr present location and condition. Itoms held for dist￿bUt]￿n al no LY
nomSnal consideTation are measu￿￿ al the lower of replacamenl cosl and cost.
Nel r8alisabl8 valu8 Is the estimated selling prfce less all estimated costs of ¢ompl8tlon and costs to b&
incurred irs marketing, selllng and distrlbution.
1.9 Cash and cash equlvalents
Cash and cash equivalents include cash ln hand, deposits held al call ￿th banks, other 5hort-temi liquid
investments wlth original maturities of three months or188s, and bank overdrafts. Bank overdrafts are shown
within borrowing8 in current liabillties.

MEGAN BAKER HOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollclos
Icontlnued)
1.10 Flnanclal Instrumgnts
The charlty has elected to apply the provlslons of Section 11 'Basic Financlal Instruments, and Sectlon 12
'Olher Financial Inslrurnonls Issues, of FRS 102 to all of its flnandal Instruments.
Flnanclal Instruments are recognlsed In the charitys balanc& sh&8t when the charity becom8s paty lo the
conlra¢tual provislons of the Instrument.
F5nan¢ial assets and liabilllles are offset, with the nel amounts presented in th8 financial stalgments, when
there is a legally anforceable right10 Set off the racognlsed amount5 and there is an Inlenllon to settle on a nel
basi8 or to realise the asset and settle the Ilablllty simultaneously.
Bas1¢ flnanclal assets
Basic financial asse18, which Include tra¢Je and other receivables and cash and bank balances, ar& measured
at transaction price Includlng transaction costs. FlnanGlal assfjls dassified a8 recehJ8ble within one year are
not amortis8d.
Baslc Thnanclal Ilabllldes
Basic flnanciai liabilitie8, includlng trade and other payables and bank loans are initially recognlsed at
transaction price.. Financlal Ilabllltie8 classified as payabl8 ￿thIn one year are not amorUsed.
Dabt Instruments are subsequently ¢arried al amortised cost, uslng the effective Interest rats mèthod.
Trade p8y8bles ara obllgallon8 to pay for goods or services that have b68n acquired in the ordinary course of
operats'ons frorn Suppliers. Amounts payable are classified as currgnt Ilabililie8 if payment 1$ due within one
year or less. If not, they are pre8ented as non-current liabilities. Trade payable8 are recognised at transaction
priGe.
Dgrecognldon of flnancial liabllttles
Financial liabilities are derpcognised when th8 charlvs ￿ntractUal obligations explre or are di¥Gharged or
cancelled.
1.11 Taxatlon
The charity is exempt from corporation tax on its charitable activllles.
1.12 Employèo beneflts
The c08t of any unused holiday entitlement is recognlsed In the period in which Ihp employee'8 8ervice8 are
recelved.
Temilnallon benefits are recognised immedlately 88 an expense when the charty is demonstrably commltted
lo terminate the employment of an employe& or to provide termlnalion benefits.
1.13 R8tlrement beneffts
Paym8nls lo defined contribution retlrernent benefft schemes are Ghargod as an expense as they fall due.
12-

MEGAN BAKER HOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Crltlcal accountlng 88tlmatss and judgèments
In the application of the charily'8 accounting polici88, the tru8lee8 ara required to make ludgemenls, e8timat8s
and assumptions about th8 carying amount of as$als and liabilitie8 that 8ra not readily apparent from other
sourc6$. Thè aslimale8 and a88ociated assumptions are based on historical exp8rf8nce and other factors that
are Gonside￿￿ lo be relevant. Aclual results may differ from thesè estimates.
The estlmales and underfying assumptlons are reviewed on an ongoing basis. Revislon8 to accountlng
eslimales are recognlsed in the period in whl¢h the èstirnale Is revlsgd whore the revl$ion affects C￿lY that
period, or In the pèdod of the remsion and futu￿ periods where the revlslon affects both cuffent and future
period$.
Incomg from charltablè actlvld85
Unrostrlctod Unre$tri¢tsd
fund$
fund8
2025
2024
Sgrvlcgs provldod -
Servlces provided under contract
144,005
106,066
Income from oth8r tradlng actlvltles
Unrestrlcted Unrèstrlcted
funds
funds
2025
2024
Fundraising events
1,330
7,204
Incom8 from Investments
Unr86tr1cted Unrestrfcted
funds
fund$
2025
2024
Interest Teceivabi8
3,883
1,292
13-

MEGAN BAKER HOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Donations, legacl8s and grants
Unro$trfcted Endowm&nt
funds
funds
gèneral
2020
Totsl Unrestricted
fijnds
2026
2025
2024
Donalons and g1ft8
Grants
Donated s8rvlc&s
15,565
272,849
100,000
115,585
272,e49
34,198
235,500
5.569
288,214
100,000
388,214
275,267
Donated seTvlces
Donated services In 2D24 relate to profèsslonal fees and advert18ing.

MEGAN BAKER HOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
ExpandltUT? on ¢harltable actfvitlos
Supportand Support and
governancg governance
costs
costs
2025
2024
Dlrect costs
Staff costs
Tolophone
Printing, 08tsge & 8tation8ry
Bad debts
Computer running costs
Bank Gharges
274,432
3,453
780
2,819
5,435
172
214,787
2,729
1,067
2,588
4,831
242
k 11
Subscriptions
Insurance
Materials & resour¢e8
staff training
Motor & travelling expons68
Refreshments
Unlform
893
8,003
603
1.792
16,616
464
235
1,393
7,637
1,194
2,435
10.805
447
544
315,717
250,699
Share of support and gov¢rnanc8 costs Isge note 81
Suppurt
Gov8mance
83,238
10,928
84,154
15,182
409,881
350,015
Anatysis by fund
Unreslricled fund5
Restricted fund8
401,803
8,078
348.069
1,946
409,881
350,015
15

MEGAN BAKER HOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs allocatsd to actlvltlgs
2026
2024
Staff c08ts
Depreciallon
Rent, rat&5 ond water
Light and heat
Repalrs, upkeep and cleaning
Govemanc8 costs
48,990
8,377
23,380
1,808
2,681
10,928
52,604
6,839
20,384
2,090
2,237
15,162
94,164
99,318
Anatysed b8iw80n.'
Support and gDv8manc8 costs
94,184
9g,316
2025
2024
Govgman¢6 costs comprfse:
Accountancy
Legal and professlDnal
9,893
1,035
9,363
5,799
10.928
15,162
Not rnovement In funds
2025
2024
The nel movement in fund818 slated after chargingllcreditingl:
Fee8 P8yable for the independent examination of the tharity's flnancial
Statements
Depreciation of owned property, plant and equlpmenl
1,218
6,377
1,140
6,839
10 Raislng funds
Unrestrlcted Unrestricted
funds
fvjnds
2025
2024
staging fundraising events
Advertising, mark81ing & PR
staff costs
586
3,084
82,679
702
3,488
62,820
FuThdr818lng and publioity
68,309
e7,010

MEGAN BAKER HOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
11 Truste88
None of the tru8tee8 lor any persons connected wlh them) rec8lved any remuneration or beneffl8 from the
charity durfng the year.
None ofthe trustees ￿CeIved any expenses from Ihg charity during the year.
12 Employ908
The average monthly number of employees durtng the year was..
2025
NumbOT
2024
Nurnbor
12
12
Employment costs
2025
2024
Wages and 8alaria8
Social security costs
other pension Costs
348.298
28.430
9,373
2g9,282
22,469
8,460
3e6,101
330,211
Pension costs are allocated to activltles in proportion lo the relatéd staffing c08ts Incurred and are wholly
charged to unreslricled funds.
Thera were no ernployees whos8 annual temuneratlon was more than £60,000.
Rgmuneratlon of kay management P8f50nno1
The remuneration of key management personnel as follows..
2025
2024
Aggregate compensation
97.815
97.777
This remUnera￿On equates to an average hourly rate of £26.72 (an esUm8ted total of 3,fjeo hours expended In
a yèarl.
13 Role played by ganeral volunteers
Due to the specialist nalurg of the services provided by th8 charty, general voluntatrrs are ntst U8eé lo help
deliver those setrvice8. However, many volunteer8 do asslst with the organizalion and runnlng of the
fundraising events that take place each year. In accordance wtth the SORP, due to th8 absence of any reliable
mea$urement ba818, the contribution of these volunteers Is not recognised ir¢ the Accounts.
14 Taxatlon
The charty18 exempt from taxation on its 8Ctlvltle8 because all Its Income Is applied for tharllable purp08es.
17-

MEGAN BAKER HOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
16 Property, plant and oqulpm¢nt
Plant and Flxturè5 and
equlprnènt
ffttlngs
rotsl
Cost
Ai 1 April 2024
Additions
Dlsposals
30.339
25,754
4.175
5e,093
4,175
110,283
110,283)
At 31 March 2025
20,058
29,929
49,985
Dopreclatlon and Impalmient
At 1 April 2024
Depreciation Charged in the year
Eliminated in re8pè¢I of dlspo$al$
15,675
4,554
{10,2e31
23,552
1,823
39,227
6,377
{10,2831
At 31 Mar¢h 2025
9,946
25,375
35,321
Carrylng amount
At 31 March 2025
10,110
4,554
14,664
At 31 Mar¢h 2024
14,663
2.203
16,866
16 Inventorles
202
2024
Raw materlals and con8umable8
200
200
17 Trade and other mc8lvabl8S
2026
2024
Amounts falllng du& wlthln one year:
Trade retsivables
Prepaym8nts and accwed Income
38,671
10,497
39,333
8,685
4g,188
48,018
18 Currant Ilabllltles
2025
2024
Notss
Deferred income
Trade payables
Other payables
Ac¢rual$
19
50,556
4,098
21,241
1,425
45,038
1,693
9,553
1,387
77,320
57,671

MEGAN BAKER HOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Deferred Income
2025
2024
Arising from involces raised in advanc¢ for
partlclpants fees & fLrtur8 events
50,55e
45,036
DeferTrd Income 18 included in the financial Statements as follow8..
2025
2024
Deferred income is included within..
CuThenl liabilits'es
50,556
45.038
Movements In the year..
Deferred income al 1 April 2024
Released from previous periods
Resouros daferred in the y8ar
45,038
145,0381
50,556
25,903
125,9031
45,038
Deferred Income at 31 March 2025
50,556
45,ri38
JI deferred income 18 rol¢a8ad in the next year.
20 Endowment fund8
The charity received a £100,000 expendable endowment from The Edward Gostling Fund" lo fund the co818
of 118 setvice d8llvery activities. Undar tho terms of the Deed of Glft, a maximum of £20,000 per year may ba
applied. As the gift was received four months before the year-end dale, a pro-rated amount of £6,867 has
be8n transferred from the axpendable endowment and applied to the reslricled expenditurg.
At 1 Aprll
2024
Incomlng
re80urca8
Transfer8 At 31 March
2025
Expgndable endowment6
The Edward Gostling Foundation
100,000
16,667)
93,333
19-

MEGAN BAKER HOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
21 R8Strfctod fund$
The restricted funds of the charity comprfs8 the unexpended balanca8 of dongtions and grants held on trust
subject 10 8peclfic conditions by donors as to how Ihay may be used. Amounts transferred from tha
Expandable Endowment Fund can ba applied to the charity's service delivery costs. AS eligible 8xponditure
exceedad the amount transferred. th8 transferred funds are fvlly util18￿ this year.
At 1 Aprll Re$ourc&8
2024
expended
Transf¢rs At 31 March
2025
The Edward Gostling Fund
Free Radio Walk For Kids
ie,86n
11,4111
6,887
3,657
2,246
3,857
18,0781
8,667
2,248
Prevlous year:
At 1 ApTII Resourcos
2023
expended
Transfers At 31 MaTch
2024
Free R8dlo Walk For Kids
Ledbury Facility Fund
5,087
518
{1,4301
{5161
3,657
5,603
(1.948)
3,657
Freo Radlo Walk for Klds
The funding received for this In pravious p8riods is reslricled to providlng equipment for educational purpos8s.
Ledbury Facility Fund
The fvnding recelved for this in previou8 periods is reSt￿Cted to provldlng an outreach cerrtre In Ledbury.
22 Unrestrfcted fund$
Th8 unrestrlcted funés of thè charlty comprise the unexpended balances of donations and grants which are
not subjeel to Specific conditions by donors and grantors as lo how they may be used. These include
designated funds which have been set aside out of unrestricted frjnds by the trustees for speclfic purposes.
At 1 Aprll
2024
Incomlng Resourc95 At 31 March
resources
expendod
2025
Genero1 funds
197,089
437,432
1468,112)
166,409
Prevlou$ year:
At 1 Aprll
2023
InGomlng Resources At 31 MarGh
rgsourc85
axpondod
2024
General ftjnds
222,339
3e9.829
1415,0791
197,089
-20-

MEGAN BAKER HOUSE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
23 Analys18 ol not assets betsveen funds
Unrnstrlctod
funds
2026
Restrlctsd Endowmgnt
funds
fund¥
2025
2026
Total
2025
At 31 March 2028.,
Propety, plant and equipment
Current asset￿{11$b]I￿I1eSI
12,418
153,991
2,246
14.664
247.324
93,333
166,409
2,246
93,333
261,968
Unrostrlcted
funds
2024
Restrlctod Endowmbnt
funds
funds
2024
2024
Total
2024
At 31 March 2024..
Property, plant and equlpment
Current asset￿0[abilItIesI
13,209
183,880
3,857
18,886
183,880
197,089
3,857
200,746
21