A Child of Mine
Annual Report and Unaudited Financial Statements
for the financial year ended 30 June 2024
Carthy Accountants Limited
33 Eastgale Street
stafford
ST16 2LZ
Charity Number: 1152159

A Child of Mine
CONTENTS
Page
Reference and Administrative Infonnation
Trustees, Report
statement of Trustees, Responsibilities
Independent Examinerfs Report
statement of Financial Activities
10
Balance Sheet
11
Notes to the Financial Statements
12-16

A Child of Mine
REFERENCE AND ADMINISTRATIVE INFORMATION
TNstees
Nicola Kate Cardenas Blanco
Elizabeth Anne Lennon
Helen Teylor
C81herine Andrews
Andrea Hoy (Appointed 3 February 2024)
Sue Culver
Chairperson
Pamela Ke8ms
Charfty Number In Enialand and WalL
1152159
Independent Examlnèr
Carthy Accountants Limited
33 Eastgate Street
stafford
ST16 2LZ

A Child of Mine
TRUSTEES. REPORT
for the financial yaar ended 30 June 2024
The trustees present thair Trustèes, Report and the unaudited financial statements for the finanaal year ended 30
June 2024.
The financial statements are prepared in accordance with the Charities Act 2011, FRS 102 Yhe Financial Reporting
standard applicable in tho UK and Republic of Ireland. and Ac￿untIng and Reporting by Charities: Statement of
Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102>.
The Trustees, Report contalns the infomation required to be provided in the Truste8s' Annu81 Report under the
statement of Recommended Practi￿ (SORP) guidelines. The tNstees of the charity are also charity trustees for tha
purpose of charity law and under th8 charitys constitution are known as members of thè board of irustees.
In this rèp)rt Ihe trustees of A Child of Mine present a summary of its purpose, govemance, activities. aehiev&ments
and finances for the financial year 30 June 2024.
The charity is a r8gislered charity and although not obliged to tt)mply wilh the Statement of Reojmmended Practiee
applicable in the UK and Republic of Ireland FRS 102, the organis8tion has implemented its recommendations where
relèvant in these financial statements.
Mi88lon. Objectlves and Strategy
Ml88lon Statement
To Provide emolion81 and practical support to bereaved par8nts and families. To WO￿ in partnership with heBlth
profession81s to improve the care and support available when a child dies.
ObJectlve8
The charity objectives. 8s oullined in the constitution, are to 811eviate the ment818nd physical suffering of bereaved
parenls and families in England and Wales by providing advice, support, and practical guidance. This includès
working wlh healthcare professionals to improve bereavement car8 and utslizing various channels such as emeil,
lelephone, face-to-face meeb'ngs, social media, and an online website, Additionally, tha charity aims to promote and
protecl the physical and mental health and wellbeing of bereaved parents and families by providing financial
assistance, support, education, and practic81 advice. Financial assistance is available to families who hav8 lost a child
under the age of 18 and rèsidè in Staffordshire.
Slruclure, Governance and Management
Governance
A Child of Mine is governed by its constitution, adopted on 23rd April 2013.
Composition of the Board and Board Appointment Proce88
The current board of 7 Trustees with be re-appointed or appointed at the Annual General Meeting in December 2024.
Upon appointment, all Trustees are provided with an introduction lo the charity by the Chair and others as deemed
appropriate and provided with information from the Charity Commission on Ihe roles and responsibilities of a charity
trustee. The board of Trustees come from a range of professional backgrounds relevant to the chariws objectives.
The Trustees meet regularly. and 7 meetings were held during this financial period 1st July 2023- 30 June 2024
Ri8k Revlew
The Trustees have assessed the major risks to which the charity is exposed, Ihose related to the operations and
finances of the Charity and are satisfied that systems are in place to mitigate eny exposure to tha major risks. These
procedures are periodically reviewed.
Financial Review
The resulls for the financial year are set out on pag8 10 and additional notes are provided showing incorna and
expenditure in greater detail.
Results and Dividends
At the end of the financial year the charity has assets of £118,262 (2023 - £108,730) and liabilities of £5,172 (2023 -
£1,588). The net assets of the charity have increased by £5.948.
In accordance with the Constitution, the trustees retire by rotation and, beirvJ eligible, offer themselves for re-election.

A Child of Mine
TRUSTEES. REPORT
for the financial year 6nded 30 June 2024
Compllance wlth Sector-wlde Legislation and Standards
The charity engages pro-actively with legislation, standards and codes ￿lch are developed for the sector. A Child of
Mine subscribes to and is compliant with the following=
The Charities SORP (FRS 102)
Achievements
For the last few years, we have spoken about how proud we are lo have been 8ble to grow in such a difficull climate.
However, we ar8 gXtr8mely proud once again to have increased our reach and to a much wider area as we took the
decision last year to alternate a cxjuple of our groups be￿en online and face to face. We continue to work hard to
keep our services and our engagement with tho families we support a priority. We also mad(ed our 11th year of being
a registerad charity in May 2024 and are looking forward to the next year ahead albeit we appreciate still in
challengii Ig times for thè charity tsgctor.
We are incredibly proud to be recognized and rgsp8d8d by our p88rs, including bereavement teams at major UK
children's hospitals. The palliativa care team at Great Omiond Street Hospital even considors us the "go-to charity for
child loss.. As one Bereavement Service Manger at Greal Omond Slre6t put it .1 hold your work in high esteem and
believe what you do for bereaved parents is extraordinary. I will continue to promote A Child of Mine..
We are honoured to continue our position on the Natlonal Children's Hospitsl Bereavement Neknrk which h8S
continued to be an online meeting with a fac8 to face meeting once a year. This is a huge lestament to the work we
are doing and h8s enabled us to develop new key relationships wlth other children's hospitals across the country and
gives the group a parent voice. Our work with the Child Death Overview Process {CDOP) has grown this year and we
are honoured to be working more dosely with the specialist nurses to provide education for student nurses and olher
agency staff. These relationships help us develop and furth8r our aims as a charity and they arg vltal for us to move
forward to provld8 the best possible support we can.
Our National Bereaved Parents Day was held on 3rd July 2023. This was the 4th year of hosting the day and this year
reached over 5 million people which was incredible. We know that there are many awareness days for loss over the
year. with baby loss awareness week in October probably the best known. However. wè wanted to 8cknowledge and
join every bereaved parenl whether they had lost In pregnancy. or after or a child at any age. The day was so
impactful and it was wonderful to see other charities and organisalions sharing and support the day with charities lik8
Ronald McDonald House Charities UK, Sands, Samaritans and NHSjoining In.
Wothng with businesses is extremely important for us as it helps develop re18tionships within our CgJmmunity and
ways in which we can work together for mutual benefit. Thls year we wère fortunate to continue our work with
¢h8rity called Pilotlight, who offered us a mentoring program with Directors from Autotrader. The aim was to develop
strategy for A Child of Mine to approach corporates to offer leaders and managers a way to support their staff after
¢hild105s. This is important to businesses as a way to improve staff relention and wellbeing. Thi5 project is now ready
to run; our workplace support has been developed and Includes 8 fully interactive 3-hour workshop for
managerslleader which 8ims to develop a confidence and understanding when supporting thair employees. An
employee who feels supported is more likely to be more produdive and stay.
In the last year we worked hard to incre8se support and engagement with our families. Dunng 23124 we have
supported over 700 people Ihrough signposting. peerlemotional support, information, or by attonding one of our
groups.
We were honoured to be chosen in July 2023 for a vls5t by the Chalr of Trustees for the Charity Commission Mr
Orlando Fraser KC and Mr Nick Baker. Chief Operating Officer. It was so valuable to have the opportunity to ask
queslions and gain insights from such influential people. 11 was a pleasur& lo meet Ihem. and we were honoured that
they took the time out to visit our charity. Mr Fraser was very complementary about the charity and described us as
local charity with a national influence.
We have also continued to increase our resource library that our families can utilise. The library is 8 still a work in
progress as we add new titles to its inventory, but we have a large var(ety of books about different kinds of loss and
written from different kinds of perspectives, mothers, fathers grandparents and a selection of bereavement books
for children. We have found the library has been a great support for our families that couldn't afford to buy a book, or
who just wanted to try reading a few different books wilhout committing to buy. We lend out Ihe trx)oks to any family
that feels it would be of help.
We have found fundraising has continued to be a challenge again this year due to cost of living increases and what
we can see as a sign of th8 times currenuy. We did add a new fvndraising event to our calendar this year in
Christmas Wreath making workshop and this was well altended. and we hope to repliixte this next ye8r. We are
saddened to say that we had to take the decision to postpone our Charity Ball in 2024. The reasoning for this was on
many levels, but it was the right deosion to make and again sadly a sign of the times in the current economic climale.
That said, we have been extremely grateful to our community who have supported the charity in events that have
raised ojmparable levels of funding to what we would have raised through our charity ball which has helped

A Child of Mine
TRUSTEES. REPORT
for the financial year ended 30 June 2024
immensely.
Wa note that our part time member of staff left late 2023 due to unforeseen personal circumstances and the post was
vacant for 6 months which did have an impact on our activities due to a lack of resources. However, l am pleased to
say that we recruited 8 new member of staff in May 2024. and they have settled in well to the lifestyle of a small
charity. We also acknowiedge member of Tnjstee Board who joined us in February 2024. Andrea is a great asset to
the charity and is instrumental in helping Ihe charity reach its aims and goals.
The trustees continue to consider the appropriate balance of financial stability and investment in charitable activtty.
The Board regularly review the levels of an appropriate reserves policy. Given the langlh of time likely until we recover
fully after the impact of the Covid pandemic and the cost of living ￿lS1S it is impJrtant we continue to hdd a level of
reseNes which can sustain our activity until wè have a better picture of what fundraising might Irxjk like, both in thè
short and medium tem. We aim to hold a tsrget level of free reservices of around £40.000. which Iha trustees
consider to be approximatsly slx months of core expenditure. including staff salaries, accommodation costs end
general running costs.
Designated funds are rung-fenced for a specified future use. We currently have £11.400 of designated funds to
support specific projects and pieces of work agreed by Ihe Trustees and cannot be used for the general running ￿StS
of the charity. We hope these designated fijnds will increase in the coming year as we stsrt working on new projects
and partnerships.
The Future
We are looking forward to the next 12 months and further growing A Child of Mine. In 2025 we celebrate 12 years of
being a regislered charity. We are still very aware that we are in a difficult economic environment, nevertheless our
income has been mainlained this year. Nevertheless, we are cognisant Ihat there is likely to be an ongoing impact on
charity funding and community fundraising in tha shortlmedium term. However, building on our services and
relalionships with healthcare professionals and increasing the communication arKI reach within our ￿MMunity w8 arè
confident that we will continue to sustain and fund our charitablè activities.
Wè aim to Iwk at furlher developing the support we can provida. in particular for the mental health and wellbelng of
our families. We have also identified the need for an adult child loss group which we will look to address in the new
financial year. Wè ar8 still looking to offer wellbeing workshops, pamper days and other ways to supwrt our bereaved
families and to improve their wellbeing.
I would like to take this opportunity to thank everyone who has been involved in the charity to dats. To our fabulous
trustees, staff, supporters and volunteèrs without whom, we woul not be able to make such a difference to our
families, lives.
Activitie
A Child of Mine has ¢ontinuèd to focus on its activities as set out in the constitution. There arp many 8Ctivitias which
contribute to achieving our objective: We provide emotional and spiritual support. finanaal support. advice, practical
guidanc£. information, and vital peer support directly to bereaved families after a child's death, through group worf¢
and 1-2-1 sessions.
We strive to improve professional care for families whose child has died. We do this by working closely wilh both
bereaved families and multiagency professionals to help improve care and educale on the needs and experiènces of
bèreaved parents. We further this by the provision of infomation for families and professionals, attending regular
meetings with kèy heallhcare professionals, lecturing, neknrking, focus groups and multi-agency alliances. We
partner with other relev8nt charity organisalions to work together lo ultimately supporting our beneficiaries. We also sil
on some relevant berèavement groups across the West Midlands include: the charity CEO b8ing a member of the
regional networking group for the Child Death Overview Panel (CDOP), lay member for the Staffordshire Death
Overview Panel and for the Black Country Neonatal death review. the Natsonal Children's Hospitals Bereavemenl
Ne￿ork, Staffordshire Bereavement Alliance. Friends of Stsfford Cemeteries and an independent chair for LeDeR
(learning from the lives and deaths of people with a leaming disability and autism).
For families wthin our area of benefit we provide small financial grants (via referral). We offer several different support
groups, which include, a 'Stay and Play Playgroup. for bereaved parents and Iheir children bom before or after loss, a
teenage group for bereaved young people, building confidence through humour and creative activities and a drop in
peer support group for bereaved parents, in partnership wilh local child death nurse specialists. These drop in
sessions run at two venues across Staffordshire. We also run 2 baby loss support groups specifically for those who
have lost in early pregnancy and those who have experiencè a stillbirthlbaby loss. All Ihese groups have been well
attended this year and have continue to provide valuable support for those who need it.
We provide 2 memorial services for families within Staffordshire. these servtces are hosted by Penkridge Methodist
Church and St Ma￿S Church in Stafford. They offer a sage place to come and remember those children or babies
that were lost too soon. They provide an emotional outlet and a place lo meet others who have also lost children.

A Child of Mine
TRUSTEES. REPORT
for the financial year ended 30 June 2024
e love comlng to your services and just being with others who get it, brings us comfort" _ Ashley, a bereaved father.
In 2020 w8 establish&d 8 National Awareness Day for bereaved perents which is held on 3rd July each year. On Ihe
lead up to the day we share stories from many beraaved parents as a way of uniling this community regardless of
when they have lost and in what arcumstance. It is a powerful day and opens up the conversation that babies and
chirdren die and it is okay for us to talk about it.
Approved by the Board of Trustee8 on 28 February 2025 and Signed on Its behalf by:
Parnela
earh8
Chalrperson

A Child of Mine
STATEMENT OF TRUSTEES. RESPONSIBILITIES
for the financial year ended 30 June 2024
The trustees are responsible for preparing the financial statements in accordance with applicable law and regulations.
The law applicable to charities in Eng18nd and Wales requires the trustees to prèpare financial statements for eath
financial year which give a true and fair view of the assets. liabilities and financial position of the charity as at Ihe
financial year end date and of the surplus or deficit of the charity and otherwise comply with the Charities Act 2011.
In preparing these financial stalements. the trustees are required to..
select suitable accounb'ng policies and apply them consistently-
make judgements and accounting estimates that are reasonable and prudent.
stste whether the financial statements have been prepared in accordan￿ with applicable accounting standards,
identify those standards, and note the effect and thè reasons for any material departure from those standards" and
prepare the financial statements on the going con￿rn basis unless it is inappropriate to presume that the charity
will continue in operalion.
The trustees confim that they have complied with the atjovè requiremants in preparing the financial statements.
Tha tru51ees are responsible for keeping adequate accounting records Ihat are sufficient to show and explain Iha
charitvs tr8nsaclion5 and disclose with reasonable eccuracy at any time thè financial position of the charity and
enable them to ensure that the finanaal statements comply with the Charities Act 2011. They are also responsible for
safeguarding tha assets of the charity and hence for tsking rè8sonable steps for th8 prevention and detection of fraud
and other irregularities.
Approved by the Board of Tru8tee8 on 28 February 2025 al￿ 8lgned on Its behalf by:
Pamela Ke4tn•
Chairpernon

A Child of Mine
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF A CHILD OF MINE
We have oxamined the financial ststements of the charity for the financial year erKled 30 June 2024. which comprise
the Statement of Financial Activilies, the Balance Sheet and the related notes.
This report is made solely to the charitys members, as a body. in accordan￿ with section 145 of tha Ch8rities Act
2011. Our work has been undertaken so that we might compile the financi81 statements that we have been engaged
to compile, report to the Board of TNstees that we have done so, and state those matters that we have agreed to
state to them in this report and for no other purpose. To fullest extent pemiitted by law, we do not accept or
assume responsibility lo anyone other than tha charity and Ihe charitvs memters. as a body, for our work. or for this
report.
Respectlve respon8lbllllJes of trustees and examlner
The charity's trustees are responsible for the preparation of the financial statements in accordance with the
requirements of the Charities Act 2011. The charily's trustees consider Ihat an audit is not required for this financial
year under Section 145 of th8 Charities Act 2011 and that an independent examination is required.
It is our responsibility to:
examine the financial statements under section 145 of the Act.,
follow the procedures laid down by the general Directions given by th8 Charfty Commission under section 145(5}
ofthe Charities Act 2011: and
state whether particu18r m8tt8rs have come to our attention.
Bas18 of Independent examlnefs report
Our examination was Carried out in accordance with the general Oirections glvèn by the Charity Commission. An
examination includes a review of the accounting records kept by the charity and a comparison of the financi81
Statements presented with those reccrds. It also includes oJnsideration of any unusual items or disclosuros in the
financial statements and seeking explanations from Ihe trustees conceming any suth malters. The procedures
undertaken do not provide all the evidence that would be required In an audit and consequently no opinion is given as
to whether the accounts present a 'true and falrf view and the report is limited to those matters set out in the
5t8tement below.
Independent examlneff8 8tatement
In connection wlth our axamination, no matter has come to our attèntion which gives us cause to believe that in. any
material respect..
8coJunting records were not kept in accordance with seclion 130 of the Chariti8s Act 2011
the financial statements do not ec￿rd with those accounting records
the financial statemenls do not comply with the accounting requirements of the Charities Act
the financial slatements have not been prepared in 8ccordanL* wilh the Statement of Recommended Practi
applicable to charities preparing their ac￿Unts In accordance with the Financial Reportlng Standard applicable in
the UK and Republic of Ireland (FRS102)
there is further infomiation needed for a proper understanding of the accounts to be reached.
We have no concems end have corne across no olher malters in connection with the examination to which attention
should be drawn in this report in ortjer to enable a proper understanding of the financial statements to be reached.
Carthy Accounlants Limited
CARTHY ACCOUNTANTS UMITED
33 Eastgate Street
stafford
ST16 2LZ
Date: 28 February 2025

A Child of Mine
STATEMENT OF FINANCIAL ACTIVITIES
for the financial year ended 30 June 2024
Unrestricted Restricted
Funds
Funds
2024
2024
Total Unreslricled Restricled
Fund8
Funds
Funds
2024
2023
2023
Total
Funds
2023
Noles
Income
Donakn'ons and legacies
Charitable activib'es
- Grants from govemments
and olher co-funders
other trading activities
other income
51,009
17,841
68,850
29,325
26,493
55.818
2,641
2,641
10,111
74
(81)
10,030
74
4.4
475
475
Total income
54,125
17,841
71,966
39.510
26.412
65,922
Expenditure
Charitable activities
54,039
11,979
66,018
50.410
27,228
77,638
Net Incomellexpendlturn)
86
5.862
(10,900)
(816) (11,716)
Transfers belwe8n funds
218
(218)
(470)
470
Net movement In lund8 for
the tlnancial year
5,644
5,948
(11,370)
(3461 (11,7161
Reconclllallon of funds:
Total funds beginning of th8
year
14
88,172
18,970
107,142
99,542
19,316
118,858
Total fund8 at the end of
the year
88,476
24,614
113,090
88,172
18,970
107,142
The Statement of Financial Activities includes all gains and losses recognised in the financial y8ar.
All income and expenditure relate to ca)ntinuing activities.
The notes on pages 12 to 16 fomi part of the financial slalements
10

A Child of Mine
BALANCE SHEET
as al 30 June 2024
2024
2023
Note8
Flxed A8sets
Tangible assets
2,301
3,068
Current As8et8
Debtors
Cash at bank and in hand
10
986
114,975
1.163
105,662
115,961
106,825
Credltor8: Amounts falling due wSthin one year
11
(5,172)
(2,751)
Net Currenl Asset•
110,789
104.074
Total As8el8 les• Current Llabllltle•
113,090
107,142
Fund8
Restricted Irust funds
Designated funds {Unrestrlcted)
Gener81 fund (unrestricted)
24,614
11,370
77,106
18,970
20,558
67.614
Total funds
14
113,090
107.142
The flnancial statements have been prepared in accordance with the provisions applicable to companies subject to
the small companies, regime and in accordance wth FRS 102 The Flnanclal RaForting Standard applicable in the UK
and Republic of Iroland. applying Section 1A of that standard.
Approved by the Board of Tru8tee8 and authorl•ed for Imue on 28 February 2025 and slgned on Its behalf by
Pamela Kearns
Chalrper8on
The notes on pages 1210 16 fomi part of the financial statements
11

A Child of Mine
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 30 June 2024
GENERAL INFORMATION
A Child of Mine is a charity incorporated in the United Kingdom. The registered Offi￿ of the charity is 1 The
Green, Stafford, ST17 4BH, United Kingdom which is also the prinapal plac8 of business of the charity. The
financial statements have been presented in Pound (£) which is also the functional currency of the charity.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistently in daaling with items which are considered
matsrial in relation to the charitys financial slatem8nts.
Ba818 of preparatlon
The financial ststements have bèèn prepared on the going concem basis under the historical cost convention,
modified to include certain items at fair value. The financial statements have been prepared in accordan
with the Statement of Recomrnènded Practice ISORP> 'AccxJunting and Reporting by Charities preparing théir
accounts in 8ccord8nce with the Financial Reporting Slandard applicable in the UK and Republic of Ireland
FRS 102., applying Seclion 1A of that Standard.
As permitted by the Companies Act 2006, the charity has varied the standard formats In th8t act for Ihe
statement of Financial Activities and the Balance Sheet. Departures from the standard formals are to comply
with the requirements of Ihe Charities SORP and arè in compliance with section 4.7. 10.6 and 15.2 of Ihat
SORP.
statement of compllanco
The financial statements of the charity for the financial year ended 30 June 2024 have been prepared on th8
going con￿rn basis and in accordance with the Statement of Recommended Practice (SORP) 'Accounling
and Reporting by Charities preparing thair accounts in accordance with the Financial Reporting Standard
applicable in the UK and Rèpublic of Ireland FRS 102. applying S8clion 1A of that standard.
Fund accountlng
The following are the categories of fvnds maintsin8d:
Re8lricled funds
Rèstricted funds represent inci)me received which can only be used for particular purposes, as SFecified by
the donors. Such purposes are within the overall objectives of the charity.
Unrestrlcted funds
Unrestrict8d funds consist of General and D8sign8ted funds.
General funds represent amounts which are expendable at th8 discretion of the board, In furth8rance of the
objectives of the charity.
Designated funds comprise unrestrlcted funds that the board has. 8t its discretion, set aside for particular
purposes. Thèse designations have an administratlV8 purpose only, and do not legally rastrtct the board's
discretion to apply the fund.
Income
Incomo is recognised by inclusion In the Statement of Financial Activities only when the charity is legally
entitled to the income, performance conditions attathed to the item{s) of income have been met, the amounts
involved can be measured with sufficient reliability and it is probable that the income will be received by the
charity.
Income from charltable activities
Income from charitable activities include income éamed from the supply of services under contractual
arrangements and from perfomance related grants which have condilions Ihal specify the provision of
particular services to be provided by the charity. Income from government and other co-funders is recognised
when the charity is legally entitled to the inojme because it is fulfilling the conditions contained in the related
funding agreements. Where a grant is received in advan￿, its re￿IgnitIOn is deferred and included in
credit(Ys. Where entittement occurs bèfore income is received, it is a￿rUed in debtors.
Grants from govemments and other co-funders typically include one of the following types of conditions:
Perfonnance based conditions= whereby Ihe charity is contractually entitted to funding only to the extent Ihat
the care objectives of the grant agreement are achieved. Where the charity is meeb'ng the core objectives of a
grant agreement, it recognises the relaled expendilure. to the exlent thal il is reimbursable by the donor. as
income.
12

continued
A Child of Mine
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 30 June 2024
-Time based conditions: whereby the charity is contractually enkn'ued to funding on the condition that it is
utilised in a part¢'cular period. In these cases the charity recognises the Income to the extent it is utilised within
the period sperjfied in the agreement.
In the absence of such conditions. assuming that re￿ipt is probable and the amount can ba reliably
measured, grant income is recognised once the charity is notified of entitlement
Grants received towards capital expenditure are uedit8d to the Statement of Financial Activities when
received or receivable, whichever is 88rlier.
Expendlture
Expenditure is analysed be￿een ￿5t$ of charitable activities and raising funds. The costs of each activity are
separately accumulated and disclosgd, and analysed according to their major components. Expenditure is
recognis8d when a legal or conslructs've obligation exists as a result of a past event, a transfer of eLxJnomic
benefits is required in settlement 8nd the amount of the obligation can be reliably measured. Support costs
are thosè functions that assist the work of the charity but cannol be attributed to one activity. Such costs ar9
allocated lo activities in proportion to staff time spent or other suitable measure for each activity.
Tanglble Ilxed asgets and depreclallon
Tangible fixed assets are Stated at cosl or at valuation. less eccumulaled depreciation. The charge to
depreciation is calculated to write off the original cost or valuation of tsngible fixed assets, less their estimated
residual value, over their expectsd useful lives as follows-
Flxturgs. fittings and equipm6nt
25% Reducing balance
Debtor8
Debtors are recognised at the s9tt1ement emount due after any discount offered. Prep8ymenls are v81ued at
the amounl prepaid net of any trade discounts due. Income reo)gnised by the charity from government
agencies and other co-funders, but not yet rec8lV8d at financial year end. is included in debtors.
Cash lit bank and in hand
Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of
withdrawal.
Taxatlon
No current or deferred taxation arises as the charity has been granted charitable exemplon. Irrecoverabl8
valued added tax is 8xpensed as incurred.
PROVISIONS AVAILABLE FOR AUDrrs OF SMALL ENTITIES
In common with many other charity of our size and nature. we use our auditors to assist with the preparation
of the financial statements.
INCOME
DONATIONS AND LEGACIES
Unrestrlctsd Re8trlcted
Funds
Funds
2024
2023
Donalions and legacies
51,009
17,841
68,850
55,818
CHARITABLE ACTIVITIES
Unrestrfcted Reslrlcled
Fund8
Funds
2024
2023
Grants from governments and other co-funders".
Income from charitable activities
2.841
2,641
OTHER TRADING ACTIVITIES
Unrestricted Reslri¢ted
Funds
Fund8
2024
2023
other trading activities
10,030
13

continued
A Child of Mine
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 30 June 2024
OTHER INCOME
Unrestrlcted Re8tricted
Funds
Funds
2024
2023
Olher income
475
475
74
EXPENDITURE
CHARITABLE ACTIVITIES
Direct
Co818
other
Costs
Support
Cost8
2024
2023
Expenditure on charitable activites
Govemance Cost5 (Note 5.2)
66,018
88,018
77.571
66,018
66,018
77,638
GOVERNANCE COSTS
Direct
Costs
other
Costs
Support
Costs
2024
2023
Charitable activities - govemance
costs
NET INCOME
2024
2023
Net Income18 Slated after charglngllcredltlng):
Depreciation of tangible 8ssets
767
1,023
INVESTMENT AND OTHER INCOME
2024
2023
Bank interest
667
EMPLOYEES AND REMUNERATION
Number of employees
The average number of persons employed (including executive trustees) during the financial year was as
follows..
2024
Number
2023
Numbar
Employees
The staff costs comprise..
2024
2023
Wages and salaries
51,075
61.580
14

contsnued
A Child of Mine
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 30 June 2024
TANGIBLE FIXED ASSETS
Fixtures.
Iltting8 and
equipment
Total
Cost
At 30 June 2024
6,695
6.695
Depreclatlon
At 1 July 2023
Charge for tha financial year
3.627
767
3,627
767
At 30 June 2024
4.394
4,394
Net book value
At 30 June 2024
2,301
2,301
At 30 June 2023
3.068
3,068
10.
DEBTORS
2024
2023
oth8r deblors
Texation end sodal security costs (Note 12)
986
1,163
986
1,163
11.
CREDITORS
Amounts falling due withln one year
2024
2023
Taxation and social security costs (Note 12)
Other creditors
Accruals and deferred income
395
127
4,650
2,751
5,172
2.751
12.
TAXATION AND SOCIAL SECURrrY
2024
2023
Debtors:
PAYE I NI
1,163
Creditors".
PAYEINI
395
13.
RESERVES
2024
2023
At the beginning of the year
Surplusl{Deficitl for the financial year
107.142
5,948
118,858
(11,7161
At the end of the year
113,090
107,142
15

continued
A Child of Mine
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 30 June 2024
14.
FUNDS
14.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestricted Restricted
Funds
Funds
Total
Funds
At 1 July 2022
Movement during the financial year
99,542
(11.370}
19,316
(346)
118,858
(11.716)
AI 30 Juna 2023
Movement during the financial year
88,172
304
18,970
5,644
107.142
5.948
At 30 Jun8 2024
88,476
24,614
113,090
14.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 July
2023
Income Expenditure
Transfern
between
funds
Balance
30 June
2024
Restrlcted fund8
Dads group
Our Space
Sunshine and Rainbows
Mariposa
Publications
Advertising
PPE
Resource library
Penkridge groups
Pamper Day
Buttertly boxes
Christmas gifts
Computer equipment
Gayle 1-2-1 costs
Summer ball sponsor
Tralning
848
2,985
1,873
539
2,341
600
550
772
500
3,000
2.004
1.482
295
1,162
600
981
391
244
1,179
(550>
142
1,000
630
500
3,000
16,805
17,341
318
88
381
2,493
2,000
14
(218)
88
381
2.493
2,000
550
536
18,970
17,841
11,979
(218)
24,614
Unre8trlcted funds
Butterfy Boxes
Pamper Days
Christmas Presents
10 year anniversary event
10 year event ttjnlingoncy
Publications
Unrestricted General
6,030
6,528
2,000
5,500
500
(6,030)
28
6,500
2,000
(5,500)
{500)
2,870
9,378
2,870
77,106
67,614
54.125
54,011
88,172
54,125
(54,039)
218
88,476
Total funds
107,142
71,966
66,018
113,090
15.
POST-BALANCE SHEET EVENTS
There have been no significant events affecting the Charity since the financial year-end.
16