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2025-08-31-accounts

Charity number: 1147172

DANIEL'S DEN

Charitable Incorporated Organisation no. 1147172

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

NfP Accountants Ltd

DANIEL’S DEN

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

CONTENTS

Reference and administrative information 1
Trustees' annual report 2
Independent examiner's report 19
Statement of financial activities 21
Balance sheet 22
Notes to the financial statements 23

DANIEL’S DEN

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Trustees Keith Brown (resigned April 2025)

Caroline Winterburn

Judith Abbott

Yvonne Smith

Trevor Goddard

Nuerki Gomez (appointed October 2024) Zsofi Imre (appointed October 2024)

Nazish Abdullah (appointed October 2024)

Charity reg. no. 1147172

Registered office 38 Berkhamsted Avenue Wembley Middlesex HA9 6DT

Independent examiner Charles Ssempijja, FCA NFP Accountants Ltd 3rd Floor, 86-90 Paul Street London EC2A 4NE

Bankers HSBC Plc Metro Bank 16 King Street One Southampton Row Covent Garden London London, WC2E 8JF WC1B 5HA

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DANIEL’S DEN

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

The Trustees present their annual report and financial statements of the charity for the year ended 31 August 2025. The Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the charity's governing document, and the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (SORP FRS 102) (edition October 2019, effective January 2019), and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102).

Income and expenditure have been analysed on a 'natural basis, taking advantage of sections 4.6 and 4.22-4.26 of this SORP.

Structure, Governance and Management

Structure and governing document

Daniel's Den is a registered Charity number 114172 and was converted, on 28 March 2022, to a Charitable Incorporated Organisation when a new constitution was adopted.

Organisational structure and decision making

The governance of the Charity is the responsibility of the Trustees. Day to day management is by the Chief Executive Officer, who draws on the support and expertise of the highly experienced Board of Trustees as needed.

Appointment of Trustees

Trustees are elected and co-opted under the terms of the Articles of Association and the Charity’s own procedures. Regular reviews are held to identify any expertise gaps within the Board of Trustees and appointments are made where required to strengthen the Board of Trustees, subject to all trustees’ approval.

When it is necessary to appoint new trustees, due to either a trustee stepping down or a gap of expertise in the board is identified, recruitment will initially begin through the networks of the board and management team. Applicants will be reviewed by trustees, and the successful applicant will be invited to attend a trustee meeting. Following this, on the provision that the board are satisfied and the applicant still wishes to join the trustee board, they will be appointed.

No other person or external body is entitled to appoint any trustees of the Charity. The Trustees who served during the period and after the year end are shown on page 1.

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REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Trustee induction and training

The Charity provides new trustees with an induction pack and mentoring from the Chair. The Charity has limited resources for formal training of the trustee body. However, on-going training opportunities are announced to trustees when these become available pro bono.

Related party relationships

The Charity has considered the disclosure requirements of the SORP for related party relationships. The Charity has no related party connections with other organisations. The trustees consider that the members of the board, and their close connections, to be the only related parties of the Charity. All trustees give their time voluntarily and receive no benefits from the Charity.

Trustees are required to disclose all relevant interests and register them with the Chair of Trustees and to withdraw from decisions where a conflict of interest arises.

Pay policy for senior staff

The pay of the Charity’s Chief Executive Officer is reviewed annually. The trustees draw on their knowledge of the sector and common practice in other charities of similar size to ensure that the remuneration set is fair and not out of line with that generally paid for similar roles.

Risk Management

The Board of Trustees fully accepts its responsibilities for ensuring that the major risks to which the Charity is exposed are identified, and that there are systems and procedures in place to mitigate those risks. The Charity has a Finance and Risk Sub Committee (FRSC) which monitors the risks and reports to the Board. The Charity maintains a risk register.

Objectives and activities Purposes and principal activities

To enhance the development and education of children up to and including eleven years of age, but primarily those under statutory school age, by encouraging parents and carers to understand and provide for the needs of their children through community groups and by:

These objects shall be undertaken in accordance with Christian principles whilst recognising the diversity of a multi-faith society.

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REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Beneficiaries of our services

Principal activities

To have family life valued in all levels of society both locally and nationally.

Public benefit

The Board of Trustees confirm that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties.

Achievements and performance

The trustees review the aims, objectives and activities of the Charity each year. This report looks at what the Charity has achieved and the outcomes of its work in the reporting period. The trustees

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REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

report the success of each key activity and the benefits the Charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the Charity's aims, objectives and activities remained focused on its stated purposes.

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

In this report, we reflect on our five objectives (these form the basis of our principal activities) and demonstrate the outputs and impact of our work. We are proud of the impact we’ve made and are keen to see a toddler group within walking distance of every family. We feel this level of support can make a world of difference to our children, their families and local communities.

Our Mission and Vision

Daniel’s Den exists to encourage and enrich family life in order to build stronger communities. We are committed to ensuring that every family has access to a toddler group within walking distance— spaces where relationships are nurtured, diversity is celebrated, and children thrive through play, song, craft, and community.

Our vision to see parents/carers and children having the opportunity to know and be known in their local community and people building relationships that matter within and beyond their cultural and ethnic group permeates all we do. With our amazing team of volunteers and staff – we bring our lived experiences together to create an empathetic and practical supportive community.

In this report, we reflect on our five objectives and demonstrate the outputs and impact of our work. We are proud of the impact we have made and are keen to see a toddler group within walking distance of every family. We feel this level of support can make a world of difference to our children, their families and local communities.

Our Objectives

To have family life valued in all levels of society both locally and nationally.

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REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Objective one: Establishing and running parent and toddler groups, recognised as first rate by users.

Throughout the year we have run 467 sessions with a total of 12,700 attendances.

The distribution of carers is shown below: 2100+ unique users 10% of adults are male 3% of adult attendees are grandparents

The distribution of ages in child members are shown below: 64% of children attending DD this year are 0-Under 2 25% aged 2 years old 8% aged 3 years old 3% aged 4 years old

Our structure for each of our sessions is simple and laid out on a timetable poster. This is both helpful to the team running the session and to the families attending. Whilst some attendees would like to spend more time singing, free play or eating, we believe our structure works well. Our simple ‘exemplar group self-assessment form’ was tweaked and is proving to be a useful tool in helping us ensure our groups are the best they can be and in line with our overall structure.

Venues

Throughout the year we met in the following venues, and we are so glad this affords us the opportunity to offer a toddler group within walking distance for families in those areas. We were delighted that we were able to re-open a session at Park Lane Methodist Church thanks to the kind invitation of the church and this serves the needs of families in the Wembley Central area.

Our relationship with each venue is different and we are keen to build community in whatever ways we can, working with the venue hosts and other local community groups.

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Other sessions we run include:

Looking at the stark facts about provision for 0-5 in Brent through parent and toddler groups, we realise what a vital role we play in the borough (we currently provide over 50% of the current seventeen toddler groups). We are a lifeline for many.

We are currently reviewing our provision of sessions in light of the ending of our current Reaching Communities funding in February 2026 and some groups will close.

Staff and Volunteer Team

We would not be able to do what we do without our staff and volunteer team.

There have been a number of changes through the year and people have adapted to these. Our team ethos is strong – Together Everyone Achieves More.

We welcomed 3 new trustees to our board, and these are all local parents who have benefitted from our services. Our Chair of Trustees Dr Keith Brown stepped down after 9 years of service and he has been replaced by Dr Judith Abbott. Our Board offers excellent governance and support.

We had a wonderful celebration evening for all our volunteers and Gina Loosley was presented with the Emma Hay Sunshine Memorial award.

We welcomed lots of new volunteers during the year.

Staff and Volunteers engaged in various training opportunities including:

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REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Office and storage space

During the year we had to look for a new storage space as the hut at St Andrews was no longer fit for purpose. Thanks to the kind generosity of St Cuthberts, we managed to move all our equipment there and now it is dry and safe. Having a central storage place is important for our snipping days and resourcing existing and new groups.

These are some of our outputs but what about the outcomes?

a) Users – children and parents/carers

New data:

Here are some of the comments we have received this year:

- b) Events, crafts and sensory play highlights

Crafts

This year we continued to create weekly videos demonstrating the crafts for the coming week. These were uploaded to our YouTube channel, and we have received lots of positive feedback from families who watch them.

We are so thankful for our team of snippers who help prepare the crafts every term.

Birthday Week and Disco

This annual event is a firm favourite. We were full to capacity and sadly had to turn some families away so next year we are running two sessions.

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REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Nativity Week

This is always a highlight of our year.

Sports Week

The children and parents are engaged in running, balancing, jumping, throwing and so much more during this week and the joy of seeing children and their parents/carers taking part is so rewarding. Every child receives a certificate for taking part.

Sowing Seeds

We were delighted to be able to offer a weekly session during the summer term for under-fives and their parents and carers. They had the opportunity to experience digging, planting and playing in our allotment space.

Sing along Week

This took place in March.

Pop Up sessions

We ran several pop-up sessions including Brent Civic Centre (Ukrainian Event), COOP next to Wembley Stadium, Newman College, Harlesden, Bridgestone Arena, Brent Civic Centre and Harris Academy South Kenton. These opportunities help us create fun play and learning opportunities for local families and also help us publicise what we do.

Great Get Together Picnic

A wonderful gathering for toddler groups across Wembley in King Edwards Park.

T-shirts

These continue to be popular and a great way of advertising.

c) TEAMWORK – our volunteers and staff

– Priya Thanki a case study

From Parent to Team Member: My Journey with Daniel’s Den

My journey with Daniel’s Den began as a local mum looking for a friendly place to bring my young daughters. I first came along simply wanting somewhere local and welcoming for them to play especially as most of my friends had returned to work after maternity leave. What I found was so much more.

During the Covid pandemic I would follow Daniel’s Den on Facebook and watch their live videos with my children. Then in 2021 I saw an advert to help with decorations and at that time my husband and

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I were exploring the idea to start a party planning business, so I offered to assist with the balloon setup. I then also attended one of the snipping sessions where all the volunteers come together preparing materials for the craft. This is where I saw how much Daniel’s Den is a community driven organisation and not just a toddler group.

In 2022, I officially joined the Daniel’s Den team as the Service Delivery Administrator . Stepping into a staff role felt like a natural next chapter. My work now focused on helping ensure the smooth running of sessions and supporting the dedicated team that makes it all happen. Over the past three years, I’ve learned so much about coordination, communication, and the behind-the-scenes effort that keeps Daniel’s Den thriving.

In 2024 I was invited to assist Jo Gordon the Founder and CEO at the new session in Alperton every Thursday mornings. Here the Gujarati community was very big at the time and with me being able to speak Gujarati this would help the families with a familiar face. After a few months Jo decided to step away from leading this session and appointed me as Session Leader. This made me feel proud but also very nervous as I have never been comfortable or confident enough to lead a group and talk in a large group on my own. This role built my confidence very high and enabled me to really be in the heart of the community. I learnt to really care about my role and be enthusiastic about promoting Daniel’s Den. I feel it is important to be involved in a session as then you really understand the vision behind Daniel’s Den. It also gave me a sense of purpose to the work I was doing.

More recently, I’ve also taken on the role of Volunteers Coordinator , which feels like a full-circle moment. Having started as a volunteer myself, I truly understand the difference each volunteer makes. It’s incredibly rewarding to now be in a position to support, encourage, and celebrate others who give their time and energy to help families in Brent feel connected and valued.

Looking back, my journey with Daniel’s Den has been one of growth, gratitude, and community. What began as a place I came to with my children has become a space where I’ve grown personally and professionally. Daniel’s Den has not only supported my family but given me the opportunity to help other families find that same sense of belonging and joy.

I’m proud to be part of this wonderful organisation and to continue contributing to its mission — helping parents, carers, and children in Brent flourish together.

Sarah Jane – a case study

A parent’s story

I found out about Daniel’s Den from the Brent council website. When I first moved to the area I didn’t know anyone, I had recently become a mum and felt very isolated. Daniels Den gave me a great sense of support from the moment I attended a local playgroup. Every member of staff especially Jo has been so kind and welcoming. I ended up volunteering once a week and feeling like a part of the Daniels Den family!

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REPORT AND FINANCIAL STATEMENTS

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Daniel’s Den is more than just a playgroup for the children - it is a life line for mothers (and fathers) to connect with other adults, it’s a real community. The children get to interact and play with other children, in a warm fun environment. They get a fresh fruit snack at every session and learn about sitting and eating together and helping to tidy up, key skills to their development.

I want to thank Jo and all her incredible team for the amount of support they have given me since I met them! Daniel’s Den is amazing!

Objective two: Offering parenting support.

The need to support parents is paramount and we do this implicitly and explicitly.

We offer implicit parenting support through the way we run our sessions, modelling positive behaviours and experiences. Creating the opportunity for safe play, shared singing, playdough and being able to have a cup of tea made by someone else whilst your child plays with someone else is often the lifeline parents need. Lots of our volunteers are parents and their lived experiences give them a real sense of empathy with attendees, and they are attuned to recognising the anxieties of parents.

Our explicit parenting support comes in different ways:

WhatsApp groups

Each of our venues have their own WhatsApp group and these are a wonderful way for registered families to stay connected, share ideas etc. They really help people who may feel isolated, and this is demonstrated by a quote for one of our families:

‘WhatsApp group is quite useful to connect with others and the staff, share info and stay updated with Daniel's Den upcoming activities. Excellent peer support!’

Welcome packs.

We gave out welcome packs to our newly registered parents, and this included a welcome letter with guidelines for expected behaviours, songbook and our twelve parenting postcards in a hessian branded bag. These cards offer bite sized advice on topics such as sleep, manners, eating, boundaries etc.

Here is an excerpt from a case study ‘The depth of relationships growing in our sessions is fantastic and recently one of the mums came to another group with the friend she has made at Bridgestone and couldn’t stop talking about the impact Daniel’s Den had on her and the community. She said that when she read the parenting postcards, she felt such a warmth inside – ‘it made me feel that I’m doing something right’.

‘The packs are brilliant!’ – Joe, a dad who brings his son to our sessions

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Visits

We welcomed visitors from Children and Family Information Service, Speech and Language Therapists, Oral Health Team, Vaccination awareness etc who listened and gave information to the parents and carers.

Practical help

We were able to donate clothes, books and food to asylum seekers and help people donate clothes and baby equipment items to Little Village, a local baby bank. People are so glad they can de-clutter their stuff from their homes and know they are going to be re-purposed and not be put in landfill.

Dad’s Zone

We ran sessions every month and it is great to offer this opportunity for dads to connect. It’s a joy to see friendships being formed and this year one of the dads Mikhail stepped up as a volunteer. He is a huge advocate of Dad’s Zone and shares very openly about the vital need for support.

Daniel’s Dens’ Dad’s Zone has been a lifeline in overcoming isolation. It’s a safe, welcoming space where I can bond with my son Maximilian and connect with other dads on the same journey. The consistency of the group brings hope, joy, and a growing sense of community every week.

Family Cafe

The new Dad’s Zone at St Cuthberts has developed into a Family café. We were running it in conjunction with St Cuthberts and lots of mums and other members of the community were coming so we responded to the requests of others to have a Daniel’s Den on a Saturday.

The Net

Our outreach project for asylum seekers in a local hotel continues and numbers of attendees varies. Having this tangible presence for families who are most in need is a vital part of our delivery.

Objective three: Enabling people to recognise the value of parent and toddler groups.

Our video highlighting what we do continues to be a great tool in showing people the value of our groups.

Opportunities to be a voice for toddler groups regarding their value and the contribution they make were numerous throughout the year.

We ran events and contributed to the following publications, research papers, speaking engagements etc:

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REPORT AND FINANCIAL STATEMENTS

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world – where do they go to for information etc. We were invited to give feedback on films being made that unpack brain science to inspire social and emotional growth in the early years.

Social media

We use various social media channles including X/Twitter, Facebook, Instagram, Linked In and possibly Tik Tok. I have stepped up my use of LinkedIn and this has garnered more followers and hopefully increased our influence.

We use these channels to share news of what we do, and the comments and responses are great.

Objective four: fostering mutual cooperation and support for toddler groups.

Brent

Brent Parent and Toddler Network met during the year – we are so keenly aware of the limited number of groups in the borough and endeavour to support the ones that currently run.

London

The London Network for Parent and Toddler Groups is an official project of Daniel’s Den and has a small steering group of people from across London that coordinate events and activities.

We have termly Zoom meetings and these are a great way to connect with other toddler group leaders.

We run an annual conference called Rhythms of Grace. This took place on Feb 22[nd] , 2025, in Tower Hamlets

‘Thought it was well organised – really enjoyed meeting other from another group and talking to them. I enjoyed knowing how to run a parent and toddler group and crafts – I now have some good ideas to take back with me.’

We are building up our team of borough representatives and our vision is to have one named coordinator in each borough. It was a pleasure to meet up with Alla in Sutton and share with toddler groups in that borough and Heather in Westminster and hear how our input 7 years ago had helped her as she re-opened their toddler group at Westminster Chapel

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UK

Jo Gordon (Daniel’s Den CEO) leads the 1277 Movement, and the focus is on signposting and connecting toddler group leaders. The vision is that there should be a toddler group within walking distance (or short car journey in rural situations) for every family in the nation. Support is offered primarily through the 1277 Facebook group (membership is 4,500+).

There is a small working party of people from across the UK who help coordinate the National Month of Prayer in June.

Some of the outputs and impact during the year include:

1277 Banner

This has been created by toddler group leaders across UK (they submitted leaves with the name and location of their group as part of a Mustard Seed project) and put together by a toddler group leader called Liz in York. It was unveiled in Brimingham in Feb 2025 at the Hand in Hand conference.

Nessy’s story

I heard about 1277 through my church leader - it was a revelation! I joined the Facebook group, attended the Rhythms of Grace conference in London and have been so inspired. I’ve always had a heart to support other leaders and I’m arranging a get together for toddler group leaders in Exeter and surrounding area.

Starting new groups

Gave advice to people in Eastbourne, Birmingham, London re how to start a new toddler group.

1277 postcards distribution

Objective five: supporting the choice of stay-at-home parents and raising awareness of the value they bring to society.

We continue to do this by affirming parents when they come to the sessions and being a voice on social media/conferences etc. There is no one size fits all and every family is different in shape, size and makeup.

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REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

MONEY

Fundraising

We ran several fundraising events:

Gifts in Kind

We continue to be supported by local businesses with practical help and donations.

Sisk help purchase all out craft and office materials. They also donated toys made by their apprentices in Dublin

Tesco have given us lots of clothing, food and stationery items which we have redistributed to local charities.

Wembley Community Club have enabled us to offer tickets to our families – events this year have included: Stadium tour, Lionesses game, Dua Lipa concert, Oasis concert, Coldplay concert, rugby.

A donation from COOP helped buy the books we give as Christmas presents to our children.

Thanks go to our funders:

Reaching Communities (The National Lottery), Brent Together Toward Zero Fund, Sisk, Robert Southall, Children in Need, regular givers and one-off donors.

Conclusion

At the start of 2024-2025 we said that we hope to positively encourage and influence family life in Brent and beyond and this report clearly shows this has happened.

As we come to the end of the year, we are setting our vision for 2025-2030.

We are refining our objectives to be more reflective of what we do and looking ahead to 2030 and beyond. Legacy is a key theme. We are keenly aware of our wider influence beyond Brent and want to use this wisely and effectively. We will be setting targets and want to be both ambitious and realistic in these.

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REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

We face an uncertain time regarding our funding, and we will continue to be looking to develop a more sustainable funding portfolio. Without the core infrastructure it is hugely challenging to continue to do what we do and develop it further.

Telling our story through words, pictures, videos and more, we hope to epitomise the power of a small grassroots charity with a huge vision. We do want to see family life celebrated and valued in all its shapes and sizes. In an age when there are so many seeds of division being sown, we want to hold up the vital role and example of a local toddler group – run by the community for the community. Walk into any of our groups and you will receive an unconditional warm welcome in a safe, play filled space. A space where respect and mutual support is given and received. A space every child born today deserves.

Financial review

The charity achieved net expenditure for the year of £42,071 (2024 – net income £29,858), details of which are shown in the Statement of Financial Activities on page 32. This brings the charity’s total funds to £95,303 (2024 - £137,374). Of this, £41,902 was unrestricted funds (2024 - £50,890), which also constitute the free reserves of the charity.

Total income for the year decreased to £128,979 (2024 - total income was £196,425). Total expenditure increased to £171,050 (2024 - total expenditure was £166,567).

Reserves Policy

The charity's reserves policy is to hold reserves that are sufficient to cover 3 months of working capital in case fundraising efforts do not deliver in line with expectations. At the balance sheet date, the Trustees estimate this would require reserves of £35,000. The Charity’s reserves at the end of the reporting period were £41,902, which is above this level. The trustees are satisfied that this is prudent buffer in the current uncertain funding environment.

Going Concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

The Trustees are grateful of the continued financial support from: Reaching Communities (The National Lottery), Brent Together Toward Zero Fund, Sisk, Robert Southall, Children in Need, regular givers and one-off donors.

The Charity continues to work strategically with Sisk, and our venue hosts of course. This financial and moral support provides a firm foundation for the Charity’s activities which are set to increase even further in the next financial year.

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Approval

4th February 2026 This report was approved by the Trustees on ……………………………………..and signed on its behalf by:

Judith Abbott Trustee

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

For the year ended 31 August 2025

I report on the accounts of the charity for the year ended 31 August 2025.

Respective responsibilities of the Trustees and examiner

The Trustees are responsible for the preparation of the accounts. The charity’s Trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

/Continued…

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…/Continued

I understand that the financial statements have been prepared to give a 'true and fair' view, and have departed from the Charities (Accounts and Reports) Regulations 2008, only to the extent required to provide a 'true and fair view'. This departure has involved following SORP FRS102 (effective January 2019), rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 (SORP 2005), which is referred to in the exitant regulations, but has since been withdrawn.

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.

Charles Ssempijja, FCA

NfP Accountants Ltd Chartered Accountants 3rd Floor, 86-90 Paul Street London EC2A 4NE Date: …………………………. 04 February 2026

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DANIEL'S DEN (Registered charity no. 1147172)

STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 August 2025

Unrestricted
Funds
Notes
£
INCOME FROM
Session donations
19,849
Regular donations
7,231
One off donations
4,583
Grants
3,001
HMRC Gift Aid
3,906
Events and trips
-
Fundraising
7,657
Other income (including bank interest)
2,811
TOTAL INCOME
49,038
EXPENDITURE ON
Salary costs
3
47,400
Other staff costs
4
6,201
Running costs & overheads
Crafts & Activities Supplies
687
Rent & Utilities
-
Events and trips
292
Host venue rent
-
Equipment and Furniture
96
Refreshments
9
Office supplies, printing & postage
53
Phone & Internet
43
Website
382
Travel and subsistence
266
Database Fees
-
Annual Subscriptions for IT Platforms
308
Memberships & subscriptions
83
Professional fees
424
DBS fees
65
Insurance
-
Marketing and publicity
620
Donations made
730
Other expenses
367
Independent examination fees
-
TOTAL EXPENDITURE
58,026
(8,988)
NET MOVEMENT IN FUNDS
(8,988)
TOTAL FUNDS AT 01 SEPTEMBER
50,890
TOTAL FUNDS AT 31 AUGUST
41,902
Net (expenditure)/income before transfers		 Unrestricted
Funds
Notes
£
INCOME FROM
Session donations
19,849
Regular donations
7,231
One off donations
4,583
Grants
3,001
HMRC Gift Aid
3,906
Events and trips
-
Fundraising
7,657
Other income (including bank interest)
2,811
TOTAL INCOME
49,038
EXPENDITURE ON
Salary costs
3
47,400
Other staff costs
4
6,201
Running costs & overheads
Crafts & Activities Supplies
687
Rent & Utilities
-
Events and trips
292
Host venue rent
-
Equipment and Furniture
96
Refreshments
9
Office supplies, printing & postage
53
Phone & Internet
43
Website
382
Travel and subsistence
266
Database Fees
-
Annual Subscriptions for IT Platforms
308
Memberships & subscriptions
83
Professional fees
424
DBS fees
65
Insurance
-
Marketing and publicity
620
Donations made
730
Other expenses
367
Independent examination fees
-
TOTAL EXPENDITURE
58,026
(8,988)
NET MOVEMENT IN FUNDS
(8,988)
TOTAL FUNDS AT 01 SEPTEMBER
50,890
TOTAL FUNDS AT 31 AUGUST
41,902
Net (expenditure)/income before transfers		 Restricted
Funds
£
-
-
-
79,942
-
-
-
-		 Total Funds
2025
£
19,849
7,231
4,583
82,942
3,906
-
7,657
2,811		 Unrestricted
Funds
£
25,110
8,904
5,816
-
6,397
4,398
7,060
1,578		 Restricted
Funds
£
-
-
500
136,662
-
-
-
-		 Total Funds
2024
£
25,110
8,904
6,316
136,662
6,397
4,398
7,060
1,578
49,038 79,942 128,979 59,263 137,162 196,425
67,999
9,779
6,766
1,680
393
15,899
-
-
51
2,668
439
255
945
247
133
3,266
459
1,098
147
-
20
780		 115,399
15,980
7,453
1,680
685
15,899
96
9
104
2,711
821
521
945
555
216
3,690
524
1,098
767
730
387
780		 44,943
2,477
-
-
2,939
-
10
295
37
-
-
445
-
-
170
3,274
-
-
347
965
85
780		 74,245
8,823
4,015
1,680
62
12,171
483
160
420
1,068
1,638
423
648
322
226
1,743
448
1,080
145
-
-
-		 119,188
11,300
4,015
1,680
3,001
12,171
493
455
457
1,068
1,638
868
648
322
396
5,017
448
1,080
492
965
85
780
58,026 113,024 171,050 56,767 109,800 166,567
(8,988) (33,082) (42,071) 2,496 27,362 29,858
(8,988)
50,890		 (33,082)
86,484		 (42,071)
137,374		 2,496
48,394		 27,362
59,122		 29,858
107,516
41,902 53,402 95,303 50,890 86,484 137,374

All incoming resources and outgoing resources derive from continuing activities.

The annexed notes form part of these financial statements

21

DANIEL'S DEN (Registered charitable incorporated organisation no. 1147172)

BALANCE SHEET As at 31 August 2025

Notes
CURRENT ASSETS
Debtors: other debtors
Cash at bank and in hand
CREDITORS: amounts falling
due within one year
2
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
Restricted funds
7
General fund (unrestricted)
7
TOTAL FUNDS		 2025
£
£
-
105,749
105,749
(10,446)
95,303
95,303
95,303
£
53,401
41,902
95,303
**£ **		 2025
£
£
-
105,749
105,749
(10,446)
95,303
95,303
95,303
£
53,401
41,902
95,303
**£ **		 £
-
144,848		 2024
£
137,374
144,848
(7,474)
95,303 137,374
95,303
**£ **		 137,374
_£ _
53,401
41,902		 86,484
50,890
95,303
**£ **		 137,374
_£ _

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP FRS 102, edition October 2019, effective 01 January 2019), and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

They were approved, and authorised for issue, by the Trustees on ….............................. and signed on their 4th Feb 2026 behalf by:-

Judith Abbott Trustee

Type text here

The annexed notes form part of these financial statements

22

DANIEL'S DEN (Registered charity no. 1147172)

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 August 2025

1. ACCOUNTING POLICIES

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (SORP FRS 102) (edition October 2019, effective January 2019), and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Income and expenditure have been analysed on a 'natural basis, taking advantage of sections 4.6 and 4.22-4.26 of the SORP.

The effect of events relating to the year ended 31 August 2025 which occurred before the date of approval of the financial statements by the Trustees has been included in the financial statements to the extent required to show a true and fair view of the state of affairs at 31 August 2025 and the results for the year ended on that date.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following SORP 2015 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 (SORP 2005) which has since been withdrawn.

Going concern

The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Key judgements that the charity has made which have a significant effect on the accounts include estimating income and expenditure for the next 12 months.

Statement of Cash Flows

The Company has taken advantage of the exemption conferred by Section 1 of FRS102 in relation to the Statement of Cash Flows.

Income

All incoming resources are included in the Statement of Financial Activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. Grants which have a restriction as to timing are recognised over the period for which they are given.

The value of services provided by volunteers has not been included in the accounts.

23

DANIEL'S DEN (Registered charity no. 1147172)

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 August 2025

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objects of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors which have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Statutory grants which are given as contributions towards the Charity's core services are treated as unrestricted.

Expenditure and irrecoverable VAT

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

All the expenditure of the charity is in the furtherance of its charitable activities and includes the costs of delivering services undertaken to further the purposes of the charity and their associated support costs.

Irrecoverable VAT is included in expenditure as part of the gross cost of items. Where VAT is recoverable, expenditure is shown net of this VAT.

Debtors

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

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

24

DANIEL'S DEN (Registered charity no. 1147172)

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 August 2025

2.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Pensions payable
Accruals
Payroll manager's account
Custodian funds held
3.
STAFF COSTS AND NUMBERS
Unrestricted
Restricted
Funds
Funds
2025
2025
£
£
Gross pay
40,870
67,999
Employer NI
1,980
-
Employer pension
4,550
-
TOTAL STAFF COSTS
47,400
£
67,999
**£ **		 2025
£
825
780
8,796
45
10,446
£
Total
Funds
2025
£
108,869
1,980
4,550
115,399
**£ **		 2024
£
499
780
6,150
45
7,474
_£ _
Total
Funds
2024
£
110,292
3,279
5,617
119,188
_£ _

The average weekly number of staff in the year (headcount) was 6 (2024 - 7). Remuneration to key management personnel, including employer pensions, amounted to £46,787 (2024 - 44,991).

No employees received remuneration in excess of £60,000 (2024 - the same).

4. OTHER STAFF COSTS

Unrestricted
Funds
2025
£
Sessional worker payments
5,695
Volunteer expenses
31
Staff training
265
Volunteer Training & Development
210
TOTAL OTHER STAFF COSTS
6,201
**£ **		 Restricted
Funds
2025
£
6,075
2,064
374
1,266
9,779
**£ **		 Total
Funds
2025
£
11,770
2,095
639
1,476
15,980
**£ **		 Total
Funds
2024
£
7,980
1,720
280
1,320
11,300
_£ _

25

DANIEL'S DEN (Registered charity no. 1147172)

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 August 2025

5. TRUSTEES

No Trustees received remuneration in the year (2024 - the same). No Trustees were paid for reimbursed expenses (2024 - the same).

6. CORPORATION TAX

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

7. STATEMENT OF FUNDS

2025
Restricted funds:
Action Funder
BBC Children in Need
Benefact Trust
KickStart - Impactful
Go
Brent - NCIL
London Diocesan Fund
NCIL - You Decide
Origin Housing Lim
Reaching Communities
National Park City
Wembley Central Big
Local
Robert Southall
Souter Trust
Thomas Welsh (Brent
zero)
Wembley Park
Community Fund
Total restricted funds
Unrestricted fund
Total funds		 Brought
Forward
£
-
2,592
3,815
1,300
-
271
-
-
73,708
335
438
-
-
2,113
1,912
86,484
50,890
137,374
**£ **		 Incoming
Resources
£
4,012
12,933
-
-
-
-
-
-
62,996
-
-
-
-
-
-
79,941
49,038
128,979
**£ **		 Resources
Transfers &
Expended Gains / Losses
£
£
-
-
(8,570)
-
(2,000)
-
(1,300)
-
-
-
(271)
-
-
-
-
-
(96,085)
-
(335)
-
(438)
-
-
-
-
-
(2,113)
-
(1,912)
-
(113,024)
-
(58,026)
-
(171,050)
£
Nil
£		 Carried
Forward
£
4,012
6,955
1,815
-
-
-
-
-
40,619
-
-
-
-
-
-
53,401
41,902
95,303
**£ **

26

DANIEL'S DEN (Registered charity no. 1147172)

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 August 2025

Statement of funds: Continued - 2024
Brought
Forward
£
Restricted funds:
BBC Children in Need
-
Benefact Trust
-
KickStart - Impactful
Go
1,300
Brent - NCIL
697
London Diocesan
Fund
-
NCIL - You Decide
4,950
Origin Housing Lim
706
Reaching
Communities
46,625
National Park City
335
Wembley Central Big
Local
438
Robert Southall
-
Souter Trust
-
Thomas Welsh (Brent
zero)
2,159
Wembley Park
Community Fund
1,912
Total restricted funds
59,122
Unrestricted fund
48,394
Total funds
107,516
_£ _		 Incoming
Resources
£
9,112
6,000
-
-
500
-
-
115,770
-
-
2,808
2,972
-
-
137,162
59,263
196,425
_£ _		 Resources
Expended
£
(6,520)
(2,185)
-
(697)
(229)
(4,950)
(706)
(88,687)
-
-
(2,808)
(2,972)
(46)
-
(109,800)
(56,767)
(166,567)
£		 Transfers &
Gains / Losses
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Nil
£		 Carried
Forward
£
2,592
3,815
1,300
-
271
-
-
73,708
335
438
-
-
2,113
1,912
86,484
50,890
137,374
_£ _

8. ANALYSIS OF NET ASSETS BETWEEN FUNDS

2025
Current assets
Creditors due within one year
2024
Current assets
Creditors due within one year		 General
Funds
2025
£
52,348
(10,446)
41,902
£
58,364
(7,474)
50,890
_£ _		 Restricted
Funds
2025
£
53,401
-
53,401
£
86,484
-
86,484
_£ _		 Total
Funds
2025
£
105,749
(10,446)
95,303
£
144,848
(7,474)
137,374
_£ _		 Total
Funds
2024
£
144,848
(7,474)
137,374
_£ _

27

DANIEL'S DEN (Registered charity no. 1147172)

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 August 2025

9. OTHER LEGAL INFORMATION

Daniel's Den is a charitable incorporated organisation registered in England with registration number 1147172. Its registered office address is 38 Berkhamsted Avenue, Wembley, Middlesex, HA9 6DT. The accounts are presented in GBP rounded to £1.

28