Mariposa International (SG) Ltd Financial Statements For the year to 31 October 2025 Previously known as The Mariposa Trust
Mariposa International (SG) Ltd Report of the Trustees/Directors For the year to 31 October 2025 Page Directorate and Administration Report of the Dlrectors Statement of Flnan¢lal Activitses Balance Sheet 10 Notes to the FlnancBI Ststements 11-14 Report of the Independent Examlner 15
MariFK)sa International (SG) Ltd Directorate and Athninistration For the year to 31 October 2025 DlrertorslTrustee5 of Charity Andrew aark-coates Zoe aark-coates Julle Watts Jason Evans Sarah Alei Registered Office 222 Wenlock Rd London NI 7GU Independent Examiner Gary Peter Brookes FCA Bsc Chartered Accountant 130 Wombourne Park Wombourne WV5 OLY Bankers Uoyds Bank plc Tamworth Company Number Company Incorporated 08241785 5th ortober 2012 Charlty Number Charlty registered 1151108 6th March 2013
Mariposa Internatlonal (SG) Ltd Aeport of the Trusteesfor the year ended 31 October 2025 The trustees and dlrectors of Marfposa Internatlonal ISGI Ltd present thelr report and the independently examlned financlal statements for the year to 31 October 2025. Marlposa Intematlonal {SG) Ltd formerly The Marlposa Trust. Is a company limlted by guardntee, incorporated on 5th October 2012, amended by a speclal resolutlon 5th March 2013 not havlng a share capitsl and re8iStered with the Charlty Commisslon on 6th March 2013. The company is 8ovemed by a board of trustee5 operatln8 under the Trusvs Memorandum and Artlcles of Assoclatlon dated 5th October 2012. The trust hasthe workin8 name of 'Sayin8 Goodbye, and 'Mariposa Internatlonal.. The Key People Involved.. Zoe Clark-coates MBE BCAh: Founder, Trustee and Dlrertor Andrew Clark-coates BCAh: Founder. Trustee and Dirertor JLtlle Watts: Trustee and Director Jason Eyans: Trustee and Dlrettor Sarah Alei: Trustee and Dlrertor Emilie De Bruijn: Servlces Marketlng Manager {PTVolunteer) Cate Poolton: Events Manager (PT Volunteerl (Project Manager) Dylan & Jody Jones: IT & Services (PT Volunteer) (IT & Charity Workers) Lauren Burton: Asst. Head of UK Fundraising (PT Volunteer) Davld Burton: Race for Love Manaser (PT Volunteer) Laura Warren: Race for Love Admlnlstrator (PT Volunteer) Siobhan Abrahams: ServSces and Events Support IPTVolunteerl (Pharmacist) Sue & Rlchard Clark: SG Service ASSL Mana8ers (PT Vollmteers) (Therapists) Mark and Lury Cavell,. Mariposa Ball Team Clalre and Mike Fltthie: Mariposa Ball Team Allcla Van Strlen: USA South Carolina Lead Stacy Zamborsky: USA NY, NJ & PA Lead We have a team of over 250 othervolunteers who asslstwith Fundraisin& PR, IT, Support and at the ser¥i¢es. Induction and Tralnln8 of Dlrector5 Selettion of new trustees is the responsibillty of the l)oard of trustees alone. and appolntment for a three- year term Is by a resolutlon of the tn15tees. Durin8 202412025 there were no chanses to the trustees wlth all 5 trustees remalnln8 In post. No plans exist to expand the number of trurtees. An Inductlon process for new directors/trustees has been defined a5 part of the board's pollcles and wlll be effettlve from the next additions to the board. All dlrectors are apprised of their roles and responsibilities as directors of a company and trustees of a trust and are provlded with Copies of the key documents 8overning
Marlposa Internatlonal (5G) Ltd R¢port of the Trustees for the year ended 31 October 2025 Mariposa Internatlonal Includlng the board's policles. In the inductlon pn)cess, trustees are also dlretted towards the Charity Commisslon's range of online publications, including Yhe Essential Trustee., Oblects The objects of the charlty are the protection and preservatlon of good health of parents and thelr famllles affetted by 8eststSonal Ioss, stlllblrth or death of a baby• in particular, but not excluslvely by the holdlng of commemoratlve services and the proN151on of a variety of support services, In¢ludin8 a natlonal telephone helpline, befrlendln8 8roups, counselllng and therapy. UK155ue: Baby loss has been an Issue for thousands of years, however over recent years. advancements In the early detectlon of pregnancies. has led to people finding out from a5 early as 4 weeks that they are pre8nant. Thls, however, means thatthey are also aware from an earlier sta8e If they suffer a1055. In the UK, miscarrla8e contlnues to affect around l-in4 pregnancles or around 2501)00 each year, wlth around 3,OCKI Stillblrths. and a slmllar number of Neonatsl and Early Years losses beln8 reported. Even though there have been reductions, the UK tontlnues to fall well short of many Western Developed nauons In levels of Stlllbirths. Intematlonal: Baby loss is a 8lobal issue wlth an estimated 23 mllllon mlscarrla8es ILancet Report 20211, 2.6 mlllion stlllbirths [Lan¢et Report 20161, and 5.495 million neonatal and early yearf losses IWHO and other sources]. The aims of th• charity are fulfllled In 4 maln ways: Servke$: The Saylng Goodbye Servlces were the flrst national set of remembrance servlce5 for people who have Suffered baby loss and were launched bythe charlty in 2012. Held at Cathedra15, Mlnsters, Abbeys and Si8nificant venues across the UK and Internatlonally, the service5 are open to all people regardless of falth or no falth and look to celebrate, acknowled8e and remember the Ilves unlived or cut short. Durlng 2024- 2025, the charty held 24 servlces In 5 countrles. Support: The Sayln8 Goodbye support 5ervlce, now provides support to tens of thousands of people every week. via befrlenders, social medla {InstsgramnwitterlX)/FacebookJPinterestl forums, counsellors, and more. Sayin8 Goodbye prlmarily supports people who have suffered baby loss at any stage of pre8nancy, at blrth, or during infancy. The charrty currently does not have the resources to provlde a full-time natlonal helpline, however. It currently provides Telephone Suppory to people who request it. Addltlonal Support: The charlty has five addltional support dlvisions. 'Growin8You' Is a specialist dlvision working wEth people who are preBnant followlng loslng a babv. as the trauma of loss can cause slgnlficant fear for people. Waitin8 for you, supports people through the adoptlon process. 'Holdln8 Hope, supports parents (many of whom have gone throu8h baby 10551 through fertlllty treatment. 'Love in EveryTeae supports people who are supporting others through loss. 'So Cherished, supports parents who have received a terminal diagnos15 over thelr baby. Resources and Tralnlnr. The charlty saw the need for better resources to be used wlthln hospltals and the wider medlcal community, and as such produced the '8aby Loss and You. leaflet. This leaflet15 now used in
Marlposa Internatlonal {SG) Ltd Report of the Trustees for the year ended 31 October 2025 around 70% of NHS trusts and hospltals and Is provlded free of char8e by the charity. In addltlon, the charlty has access to other resources that it is able to provlde. Furthermore, the charity also provides training sesslons with mldwrfery teams, bereavement mldwives, and other medical professlonals, to improve patlent care, support and experlence. Campalgnlnr. Saylng Goodbye works wlth Nqrious a8eThcles Induding NHS En8land and rrthers to encoura8e best practlce, and to artivelycampaign for Improvements In prfr and post-loss care. In May 2016, the charlty was awarded 'Stakeholder' status wtth the Department of Health and Social Care and Is actively worklng wlth this department, as well as members of Parllament and members of the House of Lords, to bring about Improvements In care. Thou8h the stsndard (rf re has seen Improvements. such as the introduction of bereavement suites In some hospitals. there are Still vast chasms of inequallty In the standard of care, and the charlty is committed to helping brin8 about change. In Juty 2017. the charity saw the 'Natlonal Loss Certiftcate, Bill Introduced Into the House of Lords, whlch It has campalgned for with the help of Baroness Floella Benjamin DBE. Thls looks to see a voluntary certlftcate introduced allowin8 bables lost before 24 weeks geststlon, the Chance to be formally reco8nlsed and re8iStered. Polltical hold-up5 due to Brexlt and then the Covid-19 pandemlc have meant thls has progressed slower than hoped. In 2021 this received another readin8 in the House of Lords. In February 2018 the Secretary of Stste for Health (The Rt Hon Jeremy Hunt) announced the first National Review Into baby loss pr&24-weeks gestaJon. Including lookln8 at the support systems In place for parents, cert5flcatlon and more. Zoe Clark-coates M8E. the trustee and dlrector of Marfposa Internatlonal, was appolnted by the DHSC and No 10 to co<hair the revlew. After five and a half years, the revlew was lald In Parllament in July 23. puttln8 forward 73 recommendations to overhaul cllnlcal care and sllPPOrt of any pr 24-week loss, wlth the Prime Mlnlster ècceptlnE all 73. Mariposa International has been involved on the revlew's advlsory panel, sharin8 the vlews and experlences of the hundreds of thousands of people it has worked wlth, and is involved In the implementatron of the reew. The flrst of the recommendatlons to be implemented wlll be the new 'Certlflcate of Losg. which will be a fvlfjlrnent of nearly a decade of work by the charity, impartln8 mllllons of lfves. In February 2024 the new 'Certificate of Loss, was fornially Introduced bythe UK 8overnment, and then was fully rolled out in Ortober 2024, with tens of thousands of certificates beln8 immediately applied for, underlying the critical Importance of our campai, dedicated work and thelr Implementstion. The Issue of loss: Baby 1055 has always been a taboo subjert wlth a 5tlgma often attached to people who experlence It, meanlng that It Is often never addressed or openly discussed. The 'Dont tell anyone until you are 12 wee message means that people suffer In silence, not wanting to share their pain. Furthermore. as frlends and famlly often struggle to know what to say about someone's loss, they wlll often choose not to Say anythlng and hope that the person 8ets over It, whlch a8aln makes the person 8olng through the loss feel unable to share oraskfor help and support. Grief over baby loss can be extreme and must be dealt wlth for people to move forward positivelywlth thelr Ilves, as all too often they can become caught In a cycle of 8rlef. The outworking of unresolved grlef can often lead to physlcal, emotional and mentsl illness, which Can directly impalr and hlnder a person's Ilfe. Thls can often have Impllcatlons and adverse effects on relatlonships, employrnent and many other areas of Ilfe. The 'need' to have an avenue for acknowledging and rememberin8 a lo 15 key to workln8 through and overcomlng grlef, whlch Is why the servlces and support provlded by the charlty are vltal.
Marlposa Internatlonal (SG) Ltd Report of the Trurtees forthe year ended 31 Octobor 2025 Performance agalnst Objects and Future Plans In the year November 2024 to Ortober 2025, the charity ran 24 'Saying Goodbye, servlces. These included servlces at Canterbury Cathedral. St Giles Cathedral in Edinbur8h, Llandaff Cathedral in Wales. St John the Divine Cathedral In New York and The American Cathedral in Parfs to name a few, providlng servlces In 5 countrles. The charity does rt count the number of attendees at any servlce, a5 the foundation of Its work Is to help each indlvldual who has suffered loss or been affetted by the loss of a child. Over the 202412025 perlod, the tharity has continued to galn media coverage and has featured In numerous newspaper and magazine articles acr055 the UK. In addition to the prlnt medla coverage. there has been TV exposure and radlo Interviews for stations Includin8 Global Radio (Heart, Capltsl). BBC Radio. Talk Radio. Bauer Medla, the BBC, rrv, and Sky TV. The standing of Mariposa Internatlonal as beln8 one of the Ilf not the) leadin8 baby loss support charlty. now means that the charlty and its founders and CEUS are called on a regular basis by the BBC and other radlo statlons acr055 the UK to comment on baby loss related storles. Global publicatlons like the New York Times, A8ence France and Associated Press also now use the charity for comment and advlce on stories, 8alnlng a hu8e profile for the charlty and Its work. The standlng of Zoe- Clark-coates MBE as c(Khalr and author of the Pregnancy Loss Revlew, has atso glven sl8nificant media coverage for the charfty. The charlty contlnued its Marlposa Awards, held as part of its annual Mariposa Ball In London. At the 2025 awards, the charity recelved hundreds of nominations from across the UK and presented awards to over 30 frontline healthcare professionals invofved in baby loss care and support. The ¢harSty continues to oversee the work of the U5 divtsion of the charty'Friends of Marlposa Internatlonal Inc., or 'Mariposa Internatlonal.. a 501lcl3 or8anlsation, and It continues to raise the charity profile and provlde support across North America. Durlng 2025, six servlce5 were held in New YorK Rhode Island, Connectlcut, South Girolina, Florida and Califomla, with sl8nfficant work undertaken to expand the North American work. The charltvs befriendln8 and support servlce contlnues to elofve and 8row and Is used by tens of thousands of people eath week. The charity has pioneered the use of 50aal media and has harnessed ft as a keyway of reachlng people and providlng support globally. Facebook continue5 to have the largest reach. and comblned with the CECY5 public FabOOk account saw interaction wlth over 21X),(m followers. Twitter has around 13,000 followers. Plnterest has around 58,01)O followers. The charity's Instagram page has now grown to over 30.1KKI followers and Is the fastest growln8 platform the ¢harlty uses. In addition. the tharity CEO uses her own Insta8ram account dally to promote the work of the charity, the semces, events, fvndraising prolects and opportunltles and more, to her audience of around 140,(XX) followers. The rebrand of the charity to Mariposa InternatFonal In late 2024 has been sucre55ful. and has brought the 81obal work of the charlty together. Followin8 the success of the campaign for ¢ertffication. the charity, once agaln worklng wlth Baroness Benjamln. introduced the 'Still Birth (Definition) 8ill' in the House of Lords, whlch looks to bring down the terni at whlth loss In Identlfied as a stlllbirth {24-weeks in the UK) down to 20 weeys gestation. In 2024, the charfty also launched a new venture called the 'Global Baby Lo55 Alllance.. whlch wlll brlng tQ8ether experts In the field of baby Ios5, as well as governments. NGCYS, or8anisation5 and practitioners
Marlposa Internatlonal {SG) Ltd Report of th• Trustees ft•r the year ended 31 Octobu 2025 globally to share best prartlce, look at the introduction of certification globally and Impn)ve baby105s care and support. The effectiveness of the tharttvs work Gin be seen on many levels. Feedback wa letters, emails, calls. befriendin& and soclal media, aboutthe beneffts, short and long-term In peopl¥s lives, and In the lives of their familles and frlends. Attendance at the Saying Goodbye services. whlch have seen thousands of people attend and receive support Conslstent numbers usin8 the support services provided by the charlty on a dally basls. Increased numbers of people, hospita15 and medical professionals vslng the chartys resources. Certificatlon contlnulng to be 5uccesrful In England with plansfor simllar xhemes In Wales and Nl. The Introdurtion of the certffticate5 of loss followlng the IYear campai8n by the charity, highlights one of the mllestones in the tharitvs work to acknowled8e baby loss and Improve 5UPPOrt for anyone affected bv baby loss. whether recently or historically. The certification scheme. whlch Is fvlly funded by the UK 80vernment, has been introduced across England, allowing anyone who suffers a pre-24-week baby loss to receive full recognltlon of their loss with an official govemrnent issued certtficate. Furthemiore, the charty a150 campalgned for thls to be retrospettive, and the government a8reed, so now anyone who has suffered a loss at any point, whether years or decades a80, can also appty. FundrnlsKn8 & Income Durln8 the 2024-2025 ftnancial year. the charity saw continued fundrai5in8 initiatTr% and donation5. Monthly donations still track below other fundraising Streams and currently bring In around 1.50% of the charlty's income. CurrentlFuture Plans The charity looks to increa the dlstribution of the'Baby L055 and You. leallet and other resources across the NHS plus is hopin8 to redesign these resources. The charity will continue to bulld on its Position as a stakeholder with the Dept of Health and will explore other opportunltie5 to campaign for change. The charity wlll seek to increase the reach and effertiveness of the support offered, as well as provlde furthertralnlngto midwlves and healthcare professionals nationally. as well as workplaceswith the Mariposa Gold Standard acCditation scheme. with brands such as Hastlngs DirecL The charlty wlll continue its hithly successful 'Race for Love. fundraising prolect, plus look to Increase 'Jump For Love,, Re8ional Snowballs and other fundraisin8 projects, Includin8 the Marlposa Ball. The tharfty will look to expand the Saylng Goodbye seThices and the work of the charity in the USA & Canada. The charity will look for opportunitles to expand the Saylng Goodbye servlces into Mainland Europe, as well as to further locations giobally.
Mariposa Intsrnatlonal (SG) Ltd Report of the Trustees forthe year ended 31 Ortob•r2025 The charlty will continue to grow the hugely successful Marlp05a Awards. whlch recognlse the incredlble work of frontline NHS workers in the provision of bereavement care through baby loss. The charfty wlll contlnue Its work wlth Barone55 Benrnin in the House of Lords, wlth the Prlvate Members Blll to change the Still Birth Deflnition, from 24 weeks to 20 vMeks. Furth•r Expanslon: Priority- Establlshment of National Baby loss Helpllne Expansion of Global ser¥lces, 5UPPOrt and fundraising team Further development of the National Befrlendlng Service & local Hospitsl Lla150n Servi Signlficant focus on Increasin8 income from Grants and other Streams Expanslon of Marlp05a 8all Development of new charlty website. branding and socials Rlsk Revlew The trustees recognise the importance of contlnually monitorlng all rlsks aswclated wlth the charlty's ongoin8 work. As such the trustees continue to undertake revlews of the charitvs current work and upcomln8 work to ensure that risk5 are fully assessed and managed accordlnglv. Reserves Pollcy Reserves are deflned a5 totally unrestrlrted funds. At all tlmes. the deslred level of cash reserves held by Marlposa International ISGI Ltd have bein8 set at the equivalent to three months of budgeted annual unrestrlrted expenditure. The minimum level of Cash reserves currently held at the year-end exceed5 thls, 81vtng a de8ree of confidence to the trustees to consider that the Charity wlll be a 8olng concern for the year ahead. Even though the charity has made a loss for 2-years, this was always part of the planned work, as we had slgniflcant reserves to allow thls. and the charity Is now actively workrng to increase Income and decrease expenditure to rebalance thls. Dlre¢tor< ResponbIlItIeS The trustees (who are also dlrectors of Marlp05a International for the purposes of company lawl are re5ponslble for preparing the Trustees. Annual Report and the financial statements for each financial period in accordance wlth applicable law and United Kingdom kcountlng Stsndard5 (Unlted Kingdom Generally Accepted Accounting Practlce) Company law requires the trustees to prepare financial statements for eoch financial year. Under company law the trustees must not approve the financial statements unless they a satlsfied that they gl¥e a true and tdlr vlew of the state of affairs of the charitsble company and of the incomin8 resources and applicatlon of resources, Including the Income and expenditure. of the charitable company for that period, In preparing these financial statements the trustees are required to:
Marlposa International (SG) Ltd Report of the Tntstees for the year ended 31 Ortober 21725 al select sultable accountlng pollcles and then appty them conslstentfy; b) make Judgments and estimates that are reasonable and prudent; ) observe the methods and prlnclples within (tharltles SORP 2019 {FRS 102}; d) State whether applicable UK Accounting Standard5 have been followed, subject to any materlal departures dlsclosed and explained In the financial rtatements; e) prepare financial statements on the Boing concern basi5 unless It15 inapproprlate to assume that the company wlll contlnue In Its actfvltles. The trusteesldlrectors are responslble for keeplng adequate accounting records that disclose with reasonable accuracy at any time the financial posltlon of the company and to enable them to ensure that the flnancial statements comply with the Companies Art 2006.They are also responslble for safeguardin8 the assets of the company and hence for takln8 reasonable steps for the preventlon and detectlon of fraud and other Irre8ularltles. In approvin8 the Report of the Dlrector5nrustees we also approve the Dlrertors, report Included thereln In our capaclty as company dlrectors. The Report of the Dlrectorsnrustees has been prepared In accordance with special prav15ions of the Companies Art, relatin8 to small entttie& Approved by the dirertors and si ed on their behalf by: Slgned....... Andrew Clark-coates Dlrectorfs name ............................-.-.....-.. 13th July 2026
Mariposa Intematlonal (5G) Ltd Statement of Flnancial Actlvltles I hKludes summary of Income and expendlture) for the year to 31st October 2025 Notes ReStrIrt Unrestrkted Totsl Funds Funds Funds Totsl Funds 310rt 2025 310&t 2025 310rt 2025 31 Oct 2024 Income Donatlons & Other Grants Interest 131,119 131,119 145,083 19,600 1,280 1,278 1,278 Total Income 132.397 132.397 165,963 Expendlture Charltable Actlvlties 16,333 174,582 190.915 201,500 Totsl Expendfture 16,333 174582 190,915 201,500 Totsl Net In¢ome 116.3331 142,185) 58,518) 35,537 Recon¢ill*k•n of Total funds brou8ht forward 16,333 126,056 142.389 177,926 Totsl funds carried forward 83.871 83.871 142,389 There were no reco8nized 8alns or losses for the year ended 31st Ortober 2025 and 31st Ortober 2024 other than those included In the Statement of Finandal Artivities.
M4rlposa Internatlonal (SG) Ltd Balance She as at 3tst Octobgr 2025 Notes 310rt I5 310rt 2024 Stock Debtor5 Cash at Bank and in Hand 2.827 6,0(X) 135,712 8L820 87,820 144.539 Credltor5: Amounts fallln8 due wlthln one year (3.9491 {2.1501 Net Current Assets 8371 142,389 Net Assets Charliy funds Unrestricted Restrfcted Fund5 Total Charlty Funds io 8371 126.056 16,333 The dlrectors have tsken aO¥ants8e of the Cornpwies Act 2(kn in not having these accounts audlted under Sectlon 477 (11. No members have required the companyto obtsin an audit of its accfjunts forthe year In questlon in accordance wlth sertion 476. The Directors acknowledge their respDnslbilities for ensurirwd that the (xxnpany keep5 accountlng records which comply with $386 and $387 of the Companie5Att 2( and fr•r preparin8 accounts whith 8lve a true and falr view of the stste of affalrs of the company at 31 October 2025 and of Its profit for the yearthen ended In accordance wlth the requirements of s396 and whith compty wlth the requ0ments of the Act relatln8 to the ac£ounts so far as applicable to the company. The accounts have been prepared In ac£ordance wlth the pro¥151ons In Part 15 of the Companles Act 21K)6 appllcable to ComnIeS subiettto the small cvmpanles resime. Slgned and approved cn the behalf of the B¢ard on _16 July 2026 01ctOr Andrew aark-coates Company no: 08241785 10
Notes to the Flnandal Statements for the year ended 31 October 2025 l. Accountln8 Polldes asis of Accounts Preparatlon The charlty constltutes a public benefrt entity as defined by FR5 102. The ffinanclal statements have been prepared in accordance with Accounting and Reporting by Charitles: Ststement of Recommended Prartlce applicable to charitles preparlng their accounts In accordance wlth , the Financial Reporting Standard applicable In the United Kingdom and Republic of Ireland (FRS 1021 second editlon publlshed 2019 and the Charitles Art 2011. The Flnancial statements are prepared on a goln8 concern basls under the historic cost convention modlfied to include certain Items atfair value when appllcable. The flnanclal statements are prepared in sterlln8 which is the functlonal currency of the charlty. Significant accounting pollcies applled in the preparation of these financlal statements are set out below. These policles have been con5istsntly applled to all years preserted unle55 Otherwise ststed. Income recognltton All Incoming resources are included In the St3tÈmerrt of Flnanclal Activltles ISOFAI when the charity 15 legally entitled to the income after any perfomance conditlons have been met, the amount can be measured rellabty and it ts probable that the Income will be received. For donatlons to be recognlsed the charlty will have been notified of the amounts and the settlement date In writlng. If there are Conditions attached to the donatlon and thls requlres a level of perfomance before entltlement can be obtained then Income is deferred untll those condition5 are fully met or the fulfilment of those condftlons is within the control of the charlty and It Is probable that they wlll be fulfilled. No amount Is Included in the financial statements for lunteer tlme in Ilne with the SORP {FRS 102). Further detsll Is given In the Trustees. Annual Report. Expeftdlture recolnltlon All expendlture Is accounted for on an accruals basls and has been classified under headin8S that a8gre8ate all costs related to the ¢ateBory. Expendlture Is retO8nised where there is a legal or tonstrurtlve obli8ation to make payments to third parttes, it 15 probable that the settlement wlll be required and the amount of the obllgatlon can be measured reliably. Resources expended are allocated to the particular activtty where the c05t relates dlrertly to that actlvlty. Alloatlon of support ind governance costs Support costs have been differentiated between governance cost5 and other support costs. Governance costs comprfse all costs involving the public accountability of the charlty and its compliance wlth rÈ8ulation and good prdrtlce . These costs IlUde costs related to statutory Independent examlnation and any le8al fees tO8ether with an apportlonment of overhead and support costs relating to trustees meetings . 11
Marlposa Intematlonal ISG) Ltd Notes to the Flnanclal Staternents for the year ended 31 October 2025 Value Added Tax The charlty is not re8lstered for VAT. In common wlth many other similar charitles expense5 are Inflated by VAT. whlch cannot be recovered. Estlnwtion uncetslnty In the vtew of the trustees in applyrn8 the accountin8 pollcies adopted, no judgernents were requlred that have a significant effect on the amounts re¢o8nised In the flnancial ststements nor do any e5tlmate5 or assumptlons made carry a slgnfficant risk of material adjustment In the next financlal year. Debtors Trade and other debtors are recognlsed at the settlement amount due after any trade dlscount offered. Prepayments a valued at the amount prepald net of any trade dlscounts due. Cash at bank and In hand Cash at bank and In hand Indudes two bank actounts and a Paypal account Credltors and provislons Credltors and provlslons are reco8nised where the charity has a present obli8atlon resultln8 from past event that 11 probably result in the trdnsfer of funds to a third party and the amount due to settle the obllgatlon can be measured or estimated reliabty. Credltors and provlslons are normally recognised at thelr settlement amount after allowln8 for any trade discounts due. Tanglble flxed assets for use by charlty These are capltallsed If they can be used for more than one year, and cost at least £l.(KXJ. They are valued at cost. Depreciatlon would be provlded at rate5 calculated to write off the c05t less estlmated resldual value. over thelr expected useful live Golng Concern The overall increase In Interest artlvlty and movlng to an international statu5 8lves the trustees confldence that the charlty appears to remaln viable for the year ahead Stock The small amount of St¢xk Is stated at the lower of cost and estimated sellln8 prfce less costs to complete and sell. Cost Includes all costs of purchase. productlon and other costs Incurred In bringln8 to Its present locatlon and conditlon. Cost Is calculated usin8 the flrst-ln first OLrt fonnula. ProvIon Is made for damaged, ob501ete and slow moYin8 stock where appropriate. 12
M•riposa International (SG) Ltd Notes to the Hnanclal Statements (cont.) for the year ended 31 October 2025 310tt 2025 31 Oct 2024 2 Charitable a¢tl¥ltles Directors Services Costs of fundraising and awareness events Travel Admln salary support Admln costs Communlcatlon costs and software Governance costs (as below) In5uran¢e Storage Equipment Advertlsin8 and Promotlon Overseas Development costs Bank and Flnance Charges Sundrles 86.(MX) 64,736 8,069 4.914 389 5.602 1.834 1.883 1,950 l.(X)3 562 8,702 144 1.927 190,915 81,327 7,471 4,497 3.527 7.389 1,459 3,350 3,826 908 502 243 1,097 201,500 3 Governance Costs 31 Oct 2025 31 Oct 2024 Independent Examiner's Fees Companles House Fees 1,850 54 1.904 31 O¢t 2024 1.834 31 Oct 2025 4 Net Incomlnz Resources forthe Y¥r Th15 Is stated after chargTng: Independent Examlnation & Statutory Accounts preparation 1,850 5 Taxatlon a chartty, Marip(w Intematlonal ISG) Ltd is exempt from tsx on Income and 8alns fallin8 wlthin section 505 of the Taxes Act 1988 or s256 of the Taxatlon of Chargeable Gains Act 1992 to the extent that these are applled to tts charltable object& No tsx charges have arisen In the Charlty. 31 Oct 2025 31 Oct 2024 Estimat donatlons due vla Just Glvln8 7 credIto amounts falllng due wlthln one 31 Oct 2025 310rt 2024 Trade Creditors Accruals 300 3,650 3,950 2,150 13
Mariposa Irrternatlonal (SG) Ltd Notes to the Financial Ststements (conL) fr•r the year ended 31 Ortober 2025 2025 2024 8 Stock Thls conslsts malnly of Books ( for resale) and pin badges 2.827 9 Related Party Transactlons In the year, £86,lJ)O was paid In Professional Fees to CCEM. { Compared wlth last year (2024) £84.IXKJ} which Administrates the charity. Plans, Facilitates and Manages all of the 'Saylng Goodbye Service¥ and other events. plus much more. Thls Is less that 25% of the true market value of the services provided. Andy & Zoe aark-coates are Dlrectors of CCEM. £250,(XXI remalns payable a5 and when the charlty has funds to be able to repay. A monthly fee Is Included to pay for the on*oin8 5ervSces of CCEM to look after the operatlonal side of the charity. Julle Watts also a director is pald annum for storage costs. These were the requlred 5tora8e costs of the tharity's equlpmenL stocK leaflets etc, and was assessed to be less than half the charge payable for a storage uniL 10 Total Fund Balan Asat 31 Oct 2024 Asat Expendfture 31 Oct 2025 FUND BALANCES Income Unrestrlcted Funds Restrlcted Funds 126,056 16,333 132,397 174.582 16.333 83,871 TOTAL 142,389 132,397 190 915 83,871 Restrlrted funds: Now Spent balance of Big Lottery Grant of £19,600 Unrestrlrted funds Includes various donations vla existin8 Standin8 orders or fundraislng events includin8 an annual Ball Income Includes on this occasion the glft aid tax refund £1,653 transfers of funds from Mariposa USA £7.763 (thls mainly offsets £8,702 re settins up and early formatlon costs re USA projertland the sale of the founders publications I Zoe Clark-coatesl 14
Marlposa Internatlonal (SG) Ltd Independent Examlners Report For the year Qnded 31 October 2025 I report to the charity trustees on my examlnation of the accounts of the company for the year ended 31 October 2025 whlch are set out on the precedlng pages 9 to 14 Re$ponslbllltles and basls of report As the charity trustees of the company (and also its dlrertor5 for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companles Act 2(K16 ('the 21J)6 Art,). Having satlsfied myself that the accounts of the company are not requlred to be audlted under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examinatlon of your CoMpanS accounts as carried under sertion 145 of the Charltles Act 20111'the 2011 Acv). In carrwng out my examination I have followed the Dlrectlons given by the Charlty Commi55ion under Section 145{5)Ib) of the 2011 Att. Independent Examlnerfs Statement I have completed my examlnatlon . I conllmi that no matters have come to my attentlon in connertion wlth the examlnatlon 8ivin8 me cause to believe that In any materlal respect . {ii accounting records were not kept in respect of the company as required by sertion 386 of the 2006 Art or the accounts do not accord with those records the accounts do not comply with the accounting requirements of section 396 of the 2(X16 Act other than any requirement that he accounts 8ive a true and falr vlew. which is not a matter considered as part of an Independent examination -or the atcounts have not been prepared in accordance with the methods and prlnciples of the Ststement of Recommended Prartice for accountlng and reportln8 by charities applicable to charities preparln8 their accounts In accordance with the Flnancial Reportln8 Standard appllcable in the UK and Republlc of Ireland l FR51021. I have no concerns and have come across no other matters In connection wlth the examlnatlon to whlch attentlon should be drawn In thls report In order to enable a proper understsndln8 of the accounts to be reached. 13) 14} Name Relevant Professional Qualifications Address Gary Peter Brookes FCA Bk 130 Womboume Park Wolverhampton South Staffs WV5 OLY Date: /&, July 2026 15