Chailly reglslrallon number 1149005 {Englond and Walès) Company reglslratlon number OB182310 ABIGAIL'S FOOTSTEPS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
ABIGAIL'S FOOTSTEPS LEGAL AND ADMINISTRATIVE INFORMATION Trvslees D Ward L Sheridan C Bowden 5 Robinson J Jellery N Peck (Appointed 13 Moy 20241 (Appointed 30 December 20241 IAppoinled g Januory 20251 K Mclnfyre Chorlty numb•r 1149005 Company number 08182310 Regislered office Suite I Enterprise House Culpeper Close Medway City Estote Rochester IvlE2 4HN Independent èxaminer Simon Hoyden ACA FCCA Perys Audit Limited 4th Floor 399-401 Slrond London Unilea Kingdom WC2R OLI Bankers HSBC High Streel Chalhom ME4 4BQ Sollcllors Thomson Sne11 & Passmore 3 Lonsdale Gardens Tunbridge Wells TNI INX
ABIGAIL'S FOOTSTEPS CONTENTS Page Choimion's statement Trustees report Slolement of Trustees responsibif51ies Independent examinerfs report Slalement of financial activities Bolonce sheel Notes lo Ihe financiul stotemenls 10-18
ABIGAIL'S FOOTSTEPS CHAIRMAN'S STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024 Throughout 2024 our incredible team hos continued lo deliver services lo support bereaved lomilie5. The chorily ollered counselling lor porenls and Iroining lor midwives and doctors. Our wonderful supporters conlinved to raise funds to supply Abi cooling cots. Our supplier portner The Bond Group developed Mark 4 which wos releosed in December. We thank them for their continued support. I'm really pleased the col liner project was successfully rolled out using volunteers lo produce them. Our podcosls have been o greol success. and we Ihonk all Ih05e involved in their delivery. We produced our 5 year stiolegy in April ond have already seen several achievements bul hove also adapted as circumstances chonge. There has continued lo be an incredible amount of oclivity during the year, none ol this would be P055ible without the support of funde and the mony people who gel involved in lundroising. I would like lo lake this opportunily lo highlight the incredible job the Abigoil's ollice teom do running the chorify's day lo day business while supporting families ond heallhcore prolessionols and the Trustees lor their 5UPPOrt. Our yeor ended with the recognition of David Word's WO sUPPOrting bereaved families when he was cjwaided an MBE. This wos well deserved and reflects the greal work the chorily ha5 done since its inception ond we look forward to continuing this work into the lulurè. Siisan Rob5 jsep 10 2025. 12 03pml Suson Robinson Choirman Dale= 8 Seplember 2025
ABIGAIL'S FOOTSTEPS TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024 The trustees present Iheir annuol report ond financlol slalemenls lor the yeor ended 310ecember 2024. The linonciol slolements hove been prepared in accordance wilh the accounting policies Sel out in note I to the linoncial stolemen15 ond comply with Ihe charity's trust deed. the Companie5 Act 2006 and Accounting and Reporting by Chorities.. Slalernent ol Recommended Practice applicable to charitie5 preporing their accoun15 in accordonce with the Financial Reporting Slondard applicable in the UK and Republic ol Irelond IFRS 1021" lelleclive l Jonuory 20191. Objeclives and oclivities The oblecllves ol the charlty ure: al To promote heollh and wellbeing and to relieve the suffering ol parents and Iheir families. friends and carers who suller bereovemenl through the death ol o baby before or al birth. bl To advance the knowledge and expert15e ol heollhcare prolessionols ond others in supporting and deoling with the effects of such a deolh on the bereaved. OLV alms All midwives lo be fully troined. inspirecl ond compasslonate whsn dealing wilh bereoved families. By moking the best use ol hospitol orchileclure ond layout, funding sensitively designed delivery rooms locoted owoy from molemily wards. For eoch moternily vnil lo have the necessary equipment lo preseNe a 51illbom boby until ol leosl a doy ofter the motherfs discharge from hospital. Slotemenl on publlc benellt The objectives ond activities. and ochievement and performance sections ol this report cleorty sel out the activities which the chorily undertake5 lor the public benefit. The Trustees confirm Ihol they have complied wilh the duly in section 17151 ol the Chorities Act 2011 lo have due regard to public benefit guidance published by Ihe Commission in determining the oclivilie5 undertaken by the charity. Achlevements ond perfomiance nificanl activiliei and achieve nlso ainsl o liv 2024 wos onolher remo7rkable year for Abigail's Foolslep5. The charity delivered training lo over 1,100 heollhcare proles5ionols nationwide, provided coun5elling lor more thon l ffl families, ond delivered Abi cooling Cots lo 51 hospitals ond hospices. The chorily continues to grow and strengthen its governance, Ihonks lo the support ol its donor5 ond portners. Fundroising Highlighls: We were delighted lo be nomed charify ol Ihe year for three corporole oigonisotions this year. Synopri roised £9,529 through various events including o Christmos Jumper Day. half marothons. ond bake sales. Wahl roised £5,000 with octivilies such 0$ a Valentine's Doy rollle. GPM raised over £10,000 through challenges like the Three Peo Challenge ond the London Moralhon. New Team Members- Alyssa By-cook joined the ollice team, as 8ereavemenl Donation Coordinator, her role 15 to be Ihe moin contact lor cot donations, liaising between fundroisers. bereovemenl leoms ond The Bond Group who monulaclure the Abi Cooling Cot. Journalist and TVIRadio reporter Rob Smith wa5 oppoinled os Vice President. New trustees include Jack Jellery. Karen Mclnfyre. and Neil Peck ITrea5vrerl lo the board.
ABIGAIL'S FOOTSTEPS TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Events and Acliviti•s'. Various fundraising events were allended throughout the yeor, including the TCS London Morothon. the SK Inllolable Chollenge, and Ride London. The charity olso hosted a ponel event with the Kent Law Society to support employee5 alter baby loss. Abigoil's own events were a huge success.. the onnuol goll doy roised over £15.000 and the annual gala raised over £30.000. Counselllng and Trolnlng: Ovr Specialisl Boby Loss Counselling Programme delivered over 750 hours ol counselling lo more than 100 families. Abigail's Angels Bereovement Troining Progromme provided training lo over 1.000 prole55i0nals. Professional Relleclive Occupalionol Practice se55ions IPROPI were delivered lo 150 healthcore professionals. Partnerships ond Donallons: Significant donations were r&ceived from various grants ond trusts, including a £5,000 from Persimmon Homes and an £18.000 donation from The Notional Lottery Funding For All to maintain our charity moin oims. We were delighted lo be chosen by Co-op Community Fund lor Ihe year. receiving over £5,000. Gov•rnonce- As part ol ovr ongoing commitment lo govsrnonce developrp.enl, we lounched our 3-5 year slrotegy. completed the review and updoling of oll ol our policie5 and procedvres. produced a revised risk register and risk manogemenl process and signed off our Boord governance ond development plon. The Boord emborked upon o quarter review process for the yeor I gools from the 5trotegy ond the new risk register. Role specifications were written ond agreed lor all ol the Trustee5 and o review wa5 undertaken of the existing role specilicolions lor our employed staff. Speclal Mentions: Abigail's Footsteps co-founders Dovid and Jo Ward. along with Chorily Ambossodor Cheryl Boker. presented a new version of the Abi Cooling Col to Medwoy Maritime Hospitol. The new design includes o softer outer colour and insert, giving the col o more syrr.pothelic appearonce lor lomilies. 11 also featvres an integroled digitol lemperalure display, moking il both effective ond user- friendly lor moternily bereovement teams. The plaque design has also been chonged $0 parents con keep o piece of il in the shape ol o heart. in a keepsake box. Ali Herron, Director ol Midwifery for Medway NHS Foundation Tru5150id, "These cots offer grieving parents the opportunity to Spend addihonol precious lime with Ihew baby before they hove lo say goodbye. something which would nol hove been possible without them. We ore extrernely grateful lo Abigoil's Footsleps for ensuring we have this vilol piece of equipment in our motemity bereovemenl suites." Recognmon: David Ward. Founder and Trus16e. wa5 aworded an MBE from His Imajesly King Chodes111 lor services to bereaved porenls. David Ward MBE. Founder and Truslee. Abigoil's Foot51eps said. "l om honoured to occepl this aword from His Mojesty on behalf ol myself ond Jo, who equally deserrfes recognition. ond all of the bereaved families Ihal we hove sijpported over the ye0. This owarcl honours the memory of our doughfer Abigail ancl ocknowledges the wonderful, groundbreoking work that Abigoil'5 t8om hos accomplished over the PL7St 15 yeors." Finonclal review The Chorily's main source ol income is generaled from fundroi5ing events held Ihroughoul the yeor. Dviing the yeor the Charity roi5ed funds lotalling £463.31412023.' £414,515) from public collections, events and donotion5. During the yeor the chority olso received gran15 tololling £62,70812023.. £93.7741. During the year, the resources expended amounted lo £449.729 12023: £402,5981. of this £216.63812023: £206,526) was lor bereavement support. The result lor Ihe year wos o surplus 01 £85,04312023.' £108.9301. The fund bolances carried forward os 0131 December 2024 were £578,33712023.. £493.2941.
ABIGAIL'S FOOTSTEPS TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 serves olic Reserye5 Pollcy Tre Charity oims to mainloin unrestricted funds in perpeluily ond at a level Ihal will provide income lor the Chorily's 5UStainoble long-tem lulure. The Charity acknowledges the vololilily ol ils level ol generated income and its Iruslees hove commilled 10 selling 05ide on unrestricted reserve ol £IOO.00012023'. £100,001 lo miligote against polentiol income fluctuotion. The current level ol unreslricled re5eNes is £432,71 $12023.. £366.2091. The Charify currently hos free resepdes In excess ol ils policy. The IriJ51ees are aiming to reduce the excess position over future yeors. The Choiity also holds £145.62212023.. £127.0851 ol restricted funds. The reserve policy will be reviewed on on annual bosis. Plans lor Ivtvre perlods The Chority will strive to continue lo ochieve ils objective in the fulure. roi5ing funds through both donolions and regulor events lo ensure the odvancemenl of bereovement Iroinin9 and care. As part ol the unreslricted reserves the Charity 15 holding an omounl of £120.000 to create o memorial gorden al a local hogpilal lor bereaved lomilies. The Chorily 15 Olso holding on additional £30,000 lor website developmonl ond costs associoted with movlng premises. These funds are held in a designated fund. Strvclure. governance and monagement Constllution The charitable company was incorporoled on 16 Augus12012 ond 15 governed by ils Memorondum and Articles ol Association. The charitoble company is limited by guarantee ond ha5 no share copilal. The trustees, who ore also the director5 lor the purpose of company low. and who served during the year and up to the dale o15ignoture ol the financial stolemen15 wer8.. D Word L Sheridan C Bowden K Horris S Robinson J Jellery N Peck K Mclntyie IRe5igned 29 Februory 20241 (Appointed 13 Moy 20241 (Appointed 30 December 20241 IAppoinled 9 Jonuory 20251 Recruilmenl nd a ointment ot tru51 No trustees had any contact or arrongemenl ol o maleriol nature with the chariloble company during the year under review. There 15 no moximum number of Trustees ond Truslees ore appointed by the Board ol Trustees. On oppointmenl new trLJslees are given lull delai15 of the Policies and Procedures of Abigoil's Footsteps ond an overview ol the key issues surrounding bereavement training lor midwives ond the provision ol 5UPPOrtive care lor victims ol stillbirths. One third of the trustees ore required lo retire bul can slond lor re-appointment. Remuneroli Salaries ore ieviewed and agreed on an annual bos1S.
ABIGAIL'S FOOTSTEPS TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 ther m Key managemenl peTSonnel remunerollon The trustees consider the board ol trustees and the executive direclor as comprising the key management personnel ol the chorify in chorge ol directing and conlrol1ir,g the chorily and rLJnning ond operating the charity on o doy-to-day bosis. All Iru5tees give their lime freely and no Iruslee remuneration w05 poid in the year. Details of trustee expenses and related porty Iran50clion5 ore disclosed in note 17 10 the occounls. Trustees are required lo disclose all relevant interests and register them with the executive director and in accordance with the Trust's policy withdraw from decisions whero a conflict ol interest arises. Rlsk Management The Trustees hove considered the risks foced by the Charlly and have pul in place systems lo manoge them, which they monitor. In oddilion. the executive director undertokes an onnual in-depth risk a55essmenl and presents thi5 for con5iderolion ol the Truste&s following which the Chorily omends syslemslproce5ses a5 necessary. The Trustees consider the following lo be the principal risks that the charity laces.. Competition from similor organisations which could resull in loss ol income, reduced fund raising potenliol and/or reduced public profil&. Relionce on a smoll workforce ond bs5 of key staff. Dependence on extemal lunders. The Truslees report Was approved by the Boord ol Truslees. SL n jSÈp 10. 2025, 12 03pml Trustee 8 September 2025
ABIGAIL'S FOOTSTEPS STATEMENT OF TRUSTEES RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2024 The Iruslees. who are a150 the direclors of Abigail's Footsteps lor the PLJrpose of compony low. ore responsible for preparing the Tru51ees Report and the finoncial stotemenls in occordonce with applicoble low ond United Kingdom Accounting Slandords Iuriited Kingdom Generally Accepted Accounting Proclicel. Company law requires the Iru51ees lo prepare financial stolemenls lor each financial year which give o trve and lair view ol the Stole ol allairs of Ihe charity ond ol the incoming resources and application ol resources, including the income und expenditure. of the choritoble company for that yeor. In preporing Ihese financial slalements, the Iru51ees ore required lo.. selecl suitable occounling policies and then opply them consislenlly; observe the methods ond principles in the Charities SORP., moke judgements ond estimat85 that ore reosonable und prudent,. slate whether applicobl& UK Accounting Slandords have been followed. 5ubjècl lo ony materiol deportures disclosed and exploined in the finonciol slatemenls.. and prepore the financial slalements on the going concem basis vnless il is inoppropriote lo presume thot the chorily will continue in operalion. The Iruslees are responsible lor keeping adequole accounting records Ihol disclose wilh reasonoble occurocy al ony time the linanciol pos11ion ol the charity ond enable them to ensure thol the finonciol slolemen15 comply with the Companies Act 2006. They ore a150 responsible lor saleguording the ossels ol the chorily ond hence lor taking reosonable steps lor the prevention ancl detection of Iioud and other
ABIGAIL'S FOOTSTEPS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ABIGAIL'S FOOTSTEPS I report to the Iruslees on my exominolion of the linanciol 51alements ol Abigoil's Foolslep5 Ilhe charilyl lor the yeor ended 31 December 2024. Responslbililies and basls of report As the Iru51ees ol the charity lond also its directo lor the purposes of compony lowl, you are responsible for the preporalion ol Ihe linanciol stalemenls in accordonce wilh the requirements ol the Companies Act 2006. Hoving solisfied myself that the financial slolements of the charity are not required to be audited under Part 16 of the Companies Act 2C06 and ore eligible lor independent exominolion, I report in respecl ol my exominotion ol the chorily's linoncial slalemen15 carried out under section 145 of the Chorities Acl 2011. In carrying out my exominolion I have followed the Directions given by the Charity Commission under section 145151 Ibl of the Chorilies Act 2011. Independenl examineF'$ Statement Since the chorily's oross income exceeded £250,000. the independent examiner must be a member ol a body listed in Section 145 01 the Chorilies Act 2011. I confirm that l om qualified lo underloke the examinolion because l om o member ol ICAEW and ACCA. which is one ol the listed bodies. I have completed my examinolion. I confirm Ihal no matters have come lo my allenlion in connection with the examinolion giving me cause lo believe that in any moteriol respect.. occounling records were not kept in respect ol the charity 05 required by section 386 of the Componie5 Act 2006. the linanciol slolemen15 do not accord with those records.. or the financial slotemenls do not comply wilh the occournling requirements ol section 396 01 the Companies Act 2006 other than any requirement Ihal the financial slolemenls give a true ond fair view, which 15 not a moller considered as port ol an independent examinolion.. or the financial 51olemenls have nol been prepared in accordance V4qlh the methods and principles ol the Slalemenl ol Recommended Practice lor occounting and reporting by chorilies applicoble lo chorilies preporing their finoncial slalemenls in occordance with the Finoncial Reporting Slandord opplicoble in the UK and Republic ol Irelond IFRS 1021. I have no concern5 ond have come ocro55 no olher matters in connection with the examination lo which ollention should be drawn in this report in order lo enable o proper understanding ol the linonciol slalemenls lo be reoched. Simon Hayden ACA FCCA Perry5 Audit Limited 4th Floor 399-401 Strand London WC2R OLT United Kingdom Dated.. 10 September 25
ABIGAIL'S FOOTSTEPS STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Unresttlcled R•strlcted fvnds lunds 2024 2024 Tolol Unre5trl¢ted Reslrlcted lunds funds 223 2023 Totol 2024 2023 Notes Income from: Oonolions ond legacie5 Choritobl8 octivilies 17,856 351.903 165,013 182.869 351.903 41,313 271.686 198.529 239.842 271.686 Total Incomè 369,759 165,013 534,772 312,999 198,529 511.528 Expenditure on: Raising funds Charitable octivilies 67,016 221,240 67,016 382.713 60.538 135.744 60.538 342.060 161,473 206,316 Total expendltvr• 288,256 161,473 449.729 196,282 206,316 402.598 Nol Income 81,13 3.540 85.043 116.717 17,7871 108.930 Transfer5 between funds 114.9971 14.997 150,8841 50.884 Nel movèment In funds 66,506 18,$37 85,043 65.833 43,097 108.930 Reconclllatlon of funds: Fund balances ol l Jonuory 2024 366.209 127.085 493.294 300.376 83,988 384.364 Fund bolonces 0131 December 2024 432,715 145,622 S78,7 366,209 127.085 493.294 The statement ol financiol octivilies includes all goins and losses recognl$8d in the yeor. All income ond expenditure derivg from continuing oclivilies.
ABIGAIL'S FOOTSTEPS BALANCE SHEET AS AT 31 DECEMBER 2024 2024 2023 Notès Fixèd assets Tongible asset5 io 5,626 8.279 Current ossets Debtors Cash ol bonk and in hond 7,962 569,519 8,177 480,255 577,481 488.432 Cfedilors: amounts fallin9 due wthln one year 12 14,7701 13.4171 Net cuThent ossèls 572,711 485.015 Total assets less current Ilabllllles 578.337 493.294 Thè lunds of the chorlty Restricted income funds Unre5tricled funds 14 15 145.622 432.715 127.085 366.209 578,337 493.294 The compony is entitled lo Ihe exemption from the audit requirement conlained in 5&Ction 477 01 the Componies Acl 2(K>6, lor the year ended 31 December 2024. The directors ocknowledge Iheir responsibilllies for complying with the requirements of Ihe Componies Act 2006 with respect lo occounting récords and the preparation of financial stolement5. The members have not required the company to obtain an audit of its linoncial slalemenls lor the year in question in occordonce with section 476. These linoncial slalemenls have been prepared in occordance with the provisions applicoble lo companie5 subject lo the small companie5 regime. The finoncial slalemenls were opproved by the Iruslees on 8 Seplember 2025 SL 86Iyy6w IS*p 10, 2025. 12D3pml Trvstee Compony registration number 08182310 (England and Walesl
ABIGAIL'S FOOTSTEPS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 A¢¢ountlng poli¢iÈs Chority intormation Abigoil's Foo151eps is o prwate company limited by guaronlee incorporated in Englond ond Wales. The registered ollice 15 Suile l. Enterprise House Culpeper Close, Medwoy City Estate. Rochester. ME2 4HN. l.l Accoynling convenllon Abigail's Footsteps is a company limited by guaronlee in Ihe United Kingdom. In the event of the charity being wound up, the liabiltly in respect ol the guarantee is lim51ed lo £1 per member of the charity. The registered ollice is Sulle I, Enterprise House Culpeper Close, Medway City Estote. Rochester. ME2 4HN. The nature of the charity'5 OP8rolions and principol octivilies ore sel out in the Trustee's report. The charity constilules a public benefit enlily os defined by FRS 102. The financiol slalemenls hove been prepored in occordonce with Accounting ond Reporting by Charilies". Slalemenl ol Recommended Practice applicable to charities preparing their accounts in accordonce with the Financial Reporting Standard applicable in the UK and Republic ol Irelond IFRS 1021 issued on 16 July 2014, the Financial Reporting Standard opplicable in the United Kingdom ond Republic of Ireland IFRS 1021. the Chorities Act 2011. The linancial stolemenls are prepared in sterling. which is the functional CUencY ol the chorily. Monetary omounls in these financial stolemenls are rounded to the neoresl £1. The linoncial slalemenls hove been prepared on o going concern bosis under Ihe hisloricol c051 convention. The 5igniliconl accounting policies opplied in the Pfeparolion ol these financial slolernenls are set out below. These policie5 have been consislenlty applied lo oll years presented unless otherwise slated. 1.2 Golng concèrn Al Ihe time ol opproving the financial 51olemenls, Ihe trustees hove a reosonable expeclalion that the charity hos adequote resources lo continue in operalionol existence for the loreseeoble lulure. Thus the Iruslees continue lo adopt the going concem basis of accounting in preparing the linon¢iol slalements. 1.3 Cha¥llablè lunds Unreslricled funds are available lor use at Ihe discretion ol the IrLislees in furtherance ol their charitable objectives. Designated funds comprise fund5 which hove been sel aside ot the discretion of the Iruslees lor specific purposes. Restricted ILJnds are subject 10 5pecillc condilions by donor5 or granlors os lo how they moy be used. The purposes ond uses of the restricted lund5 ore sel out in the notes lo the linoncial statements. 1.4 In¢omo All incoming resources ore included in Ihe Statement ol Financiol Activities ISOFAI when the chorify is legally entitled to the incom8 ofter ony performance conditions hove been met. the amounl con be measured reliobly, ond il is proboble that the income will be received. 10-
ABIGAIL'S FOOTSTEPS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting pollcles IConllnued} Voluntory income including donations is included in lull in the Stolement ol Financial Activities when receivable. Chariloble Activity Income is received in exchonge lor supplying goods and service5 in order to roise funds and is recognised when enlillemenl has occurred. Inve5tmenl income 15 included when receivable. 1.5 Expendilvre All expenditure is accounted for on on occruals basis and has been clossilied under headings that oggregale all costs reloled to the category. Expenditur& is recogriisod where there is o legol or constructive obligotion to moke payments lo third porties. il is probable thol the seltlement will be required and the omounl ol the obligation can be measured reliably. |+ is calegorised under the following heoding5'. C051s ol roising lund5 are those c0515 incurred in atlracling volunlory income. Chorilable expenditure comprises those costs incurred by the chorify in the delivery of its activitie5 ond seriice5 for ils beneliciories. 11 includes both costs allocated directly lo such oclivilies and th05& costs ol an indirect nature necessary lo support Ihem. Irrecoveroble VAT is charged 0$ an expense ogainsl the oclivity lor which expendilure or05e. 1.6 Tanglble rtxed ossels Tongible fixed 055els ore initially meosured al cost and subsequently meosvred ol cost or valuolion. net ol depreciolion and any impairment losses. Depreciolion is recognised so a5 to write off the cost or valualion ol assels less their residual values over their useful lives on the fallowing boses.. Fixlures ond fillings Computer equipment 25% straight line 25% straight line The gain or loss orising on the disposal ol an asset is determined as the dif:.erence belween the sole proceeds and the carrying value ol the ossel. and is recognis&d in the stolement ol linoncial octivilies. 1.7 lrnpalrment ol ftxed assets Al eoch reporting end date. the chority reviews the corying amounts ol ils tangible as5els lo determine whether there is ony indication Ihol those assets have sullered an impoirmenl 1055. 11 ony such indication exists, the recoverable omounl of the 055el is estimated in order to determine the exlenl of the impoirmenl loss lil onyl. 1.8 Cash and cash equlvalents Cash and cosh equivalents include cash in hond, deposit5 held al call with banks. olher short-term liquid investments with original malurilies of three rnonths or le55, ond bank overdra115. Bonk overdrolts ore shown within borrowings in cuThent liobililies.
ABIGAIL'S FOOTSTEPS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting pollcles {ConHnuadl 1.9 Taxotlon The compony is a registered charity and is therefore enlilled lo the exemptions from corporolion lax allorded by section 505 of the Income and Corporation Taxes Act 1988. Accordingly. there 15 no corporolion lax chorge in these finoncial slolemenls. 1.10 Support costs ollocatlon Support costs are those that assist the work ol the charily bul do not directly represent choriloble activilies and include office costs. governonce costs, ond administrative poyroll cosls. They ore incurred direclw in support ol expendilure on the objects ol the chorily. Where 5UPPOrt costs cannol be clireclly allribvled lo particulor headings Ihey have been allocoled to cost ol raising funds ond expendilure on charitobls oclivilies on a bosis consislenl with use ol the resources. Fund-raising costs are those incurred in seeking volunlory conlribulions and do not include the ctssls ol disseminating informotion in 5UPPOrt ol the chariloble acliMtie5. The onolysis ol these costs is included in note 6. l.1 l Debtors Trode and other deblors are recognised ot the selllernenl amount aller any Irode discount offered. Prepoymenls are valued al the amount prepaid nel of any trade discounts due. 1.12 Llobllltle5 ond provlslons Liobililies are recognised when there is an obligolion at the balance sheet dole 0$ a result ol a post event. il is probable that a Ironsler ol economic benefil will be required in selllemenl. and the omounl ol the seltlemenl can be estimated reliably. Liobililies are recognised al the omounl Ihot the Charity onlicipalss il will poy lo settle the debt or the omounl it hos received a5 odvanced poymenls lor the goods or service5 il must provide. Provisions are meosured at the best estimote ol the amounts required lo settle the obligotion. where the ellecl ol the time value ol money is moleriol. the provision is bosed on the present volve of those amounts, discounted ol the pre-lox discount role that reflects the risk5 specific the the liobilily. The unwinding of the discount is recognised in the statement ol financial oclivilies as o finonce cosl. Crfllcal accounllng •sllmale5 and ludg•rnents In the applicolion ol the charity's accounting policies, the Iruslees are required lo moke judgements. eslimales ond assumptions about the corrying amount ol a5sels and liobililies that ore not reodily appaient from other Sources. The estimate5 and associated ossvmplions ore based on historical experience and other loclor5 Ihot ore con5idefed lo be relevant. Actuol results moy diller from these estimotes. The e5timotes and uridedying assumptions are reviewed on an ongoing bosis. Revisions lo occounling estimotes are recognised in the period in which the estirnote is revised where Ihe revision ollects only that period. or in the period ol the revision and future periods where the revision offecls both current and future periods.
ABIGAIL'S FOOTSTEPS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Incom• Irom donalions ond legacles Unr•strlcled Restrlcted funds lunds 2024 2024 Total Unrestrlcled Restrlcled lunds funds 2023 2023 Totol 2024 2023 Donations ond gi115 Grants 17,856 102,305 62,708 120,161 62,708 34.913 6.400 146.068 93.774 87.374 17.856 165,013 182,869 41.313 198.529 239.842 Income frorn charltable aclfvllles Unreslrleled funds 2024 Unrestrlcted funds 2023 Charfloble actlvllles Fundraising events Bank interest 343,153 8,750 268.446 3.240 351.903 271,686 Expendllure on raising funds Unreslylcled Vnrestrlcled lunds funds 2024 2023 Fundraising ond pvbllclty Staging fundraising events Fundraising agents 66,454 562 59,976 562 67.016 60,538 13
ABIGAIL'S FOOTSTEPS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Expendltvra on chailloble aclfvllles Support costs 2024 Support costs 2023 Dlrecl costs Stall costs Depreciation ond impairment Bereavement support Website and computer costs Insurance Aclvertising Printing. postoge and slationery Sundry expenses Legal and professiona5 costs Independent exominalion Telephone Stoll Iraining Pension cos15 Meetings 8onk charges Rent 97,091 2.654 216.638 8.051 1,680 17.568 4.625 6.767 6.534 1.140 3.039 2.417 2,035 76.999 1.404 206.526 7,539 1.331 12.045 5.493 8.801 6,438 730 1.383 1.669 224 12,250 217 10.230 382,713 342.060 Anolysls by fund Unrestricted funds Restricted funds 221.240 161.473 135.744 206,316 382.713 342.060 Trustees No Trustee or person related or connected lo them received any remuneration or benefits from the chorily during Ihe cuent or preceding year. The c0510l Trustees, indemnity in5uranca during the yeor wos £1,68012023.. £1.3311. No Iru51ees received any reimbursed expenses in the yeor12023.. NIL). Employees The averoge monthly number ol employees during the year was.. 2024 Number 2023 Number 14
ABIGAIL'S FOOTSTEPS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Employees {Contlnvedl Employment 2024 2023 Woges ond salarie5 sociol security c051$ 94.123 2.968 76.999 97.091 76,999 There were no employees whose annual remuneration was more than £60.000. Toxalion The charity is exempl from taxotion on 115 activities because oll its income is applied for charitoble purposes. 10 Tanglble Ilxed ossots Hxlures and filffngs comp81 equlpment Totol Co Al l January 2024 1.196 10.196 11.392 At 31 December 2024 10.196 1.392 Depreclatlon and Impolrment At l Januory 2024 Depreciolion charged in the year 299 299 2.814 2,354 3.113 2.653 At 31 December 2024 598 5,168 5.766 Cawrying amovnl Al 31 December 2024 598 5.028 5,626 Al 31 December 2023 897 7,382 8.279 1 l Deblors 2024 2023 Amovnts falllng due wllhln one year. Other debtors Prepayments ond occrued income 6,000 1.962 6,546 1,631 7.962 8.177
ABIGAIL'S FOOTSTEPS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 12 Credllor5: omounls lalllng due wlthln one ye 2024 2023 Other laxotion ond social security Other creditors A¢crua15 and deferred income 2.152 1.478 1,140 1,275 1.002 1.140 4,770 3.417 13 Relbremenl beneflt scheme5 DelSned contrlbutlon schemes The charity operotes o defined contribution pension scheme lor all qualifying employee5. The osse15 ol the scheme are held separately from those ol the charity in on independently odminislerecl fund. 14 Restrlcted lunds The restricted funds ol Ihe charity comprise the unexpended bolances ol donation5 ond grants held on trust subject lo specific conditions by donors as lo how they may be used. Al l January 2024 Incomlng resourc•s Resources expended Tronslers At31 December 2024 Cold cots Counselling programme Troining 86,792 32,527 7.766 146,500 18,513 1135,1941 118,5131 17,7661 14.997 113,095 32.527 127, 165,013 1161,4731 14,997 145.622 Prèvlous yeor- Al l January 2023 Incomlng resovrces Res¢ur¢es expended Transfers A131 December 2023 Cold co15 Counselling programme Film V.2 Troining 41,540 32,937 11.2221 10.733 105.581 48.490 1109,9911 148.9001 49.662 86.792 32,527 1,222 44.458 147.4251 7,766 83,988 198.529 1206,3161 50,884 127.085
ABIGAIL'S FOOTSTEPS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 14 Re51ricled fund5 {Contlnuadl Cold cols- represents donations raceived lor bgreavemenl 5uiles in local hospitals Counselling progromme - represents funds received to make coun5elling sep4ices more accessible lo bereoved families Film V.2 - represents money received to produce o second educational film to improve aworeness ol deoling with bereavement 15 Unrestrict•d lunds The unrestricted funds ol the chority comprise the unexpended balances of donations and gronls which ore not subject lo specific conditions by donors ond grantors as lo how they may be used. These include aesignaled funds which hove been sel aside out ol unr8stricled funds by the trustee5 lor specific purposes. Al l Jonuary 2024 Incomlng resourc•s Resources expended Transfers A131 December 2024 Memorial Garden Website General funds 120.000 30.000 1164,9971 120.QMJO 30.OQKI 282.715 366,209 369,759 (288.2561 366.209 369,759 1288,2561 114.9971 432,715 Previous year.. Al l January 2023 Incomlng reJourc•s Resources expended Transfers At31 December 2023 General funds 300,376 312,999 1196.2821 150.8841 366.209 16 Analysls of nel assels belween funds Uniestrlcted funds 2024 Reslrlcled fund5 2024 Totol 2024 At 31 December 2024: Tangible ossels Current osselsllliabililiesl 5.626 427.089 5.626 572.711 145.622 432.715 145.622 s78./
ABIGAIL'S FOOTSTEPS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 16 Anotysis ol assets beh¥een lund5 (Conllnued) Uni•stslcled funds 2023 Reslrlclèd funds 2023 Total 2023 Al 31 Decembw 2023: Tangible osséls Current osgelsllliabilitiesl 8.279 357.930 8.279 485.015 127.085 366.209 127,085 493.294 17 Related party Ironsocllons The chorily has not &nlered into any related party tronsaclions during the yeor. 18