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 Rob￿5￿￿ 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
2￿23
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 CU￿encY 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 cu￿ent 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
comp￿81
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