A Child of Mine Annual Report and Unaudited Financlal Statements for the flnanclal year ended 30 June 2025 Carthy A¢Gountants Llmlted 33 Eastgate Street staffoTd ST16 2LZ Charlly Number: 1152159
A Child of Mine CONTENTS Page Referen and Adminislrative Information Trustees, Report Statement of Truslees, Responsibilities Independent Examiners Report statement of Financial Activilies 10 Balan Sheet Noles to the Financial Statements 12-16
A Child of Mine REFERENCE AND ADMINISTRATIVE INFORMATION Trustees Nicol8 Kato Cardenas Blanco Elizabeth Anne Lennon Andrea Hoy Helerb Taylor Sug Culver Catherine Andrews Chalrperson P#rnela Kearns Charlty Number In England and Wales 1152159 Prfn¢lpal Addr¢$$ 1 The Green stafford ST17 4BH Indopondent Examlner Corthy AccountBnts Limited 33 Eastg8tg Street Slalfoid ST16 21
A Child of Mine TRUSTEES, REPORT for the linancial year ended 30 June 202S Tho trustees présant their Tfuslees, Report and the unaudited financial statements for the financial year ended 30 June 2025. Th8 financial statements are prepared in accordance wrth the Charities Act 2011, FRS 102 'The Financial RePOrtng standard applicable in Ihe UK and Republic of Ireland. and Accnunling and Reporiing by Charities.. Statement of Recommended Practice applicable to charities preparing their financigl slBlemenls in accordance wth the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 102). The Trustees, Report contains the infornation required to ba provided in the Trustges, Annu81 Report under the Stalernent ol Recommended Practice (SORPI guidelines. The Iruslees of the charity are Blso charily trustees for the purpose of charity law and under the charills constitution Bre known as members of the board of trustegs. In this report the Irustees of A Child ol Mine present 8 summary of its Pufpose, governance, 8CtNities, achievements and finances for tha financial year 30 June 2025, The charity 18 a registered charity and allhough not obliged lo comply with tha Stalemenl of Recommended Practice applic8bl8 in th& UK and Republic of Ireland FRS 102, the organisalion has implemented its recommendAlions whero relevant in these linancial slalemenls. Mlsslon, Objectlves and Strategy Mlsslon Statement To Provide emolionAI and practical support to berèavèd parents and families. To woth In pgrtnarship with health prolgssionals lo Improva thè care and support availabl9 whèn d child dies. ObJe¢llves The Gharity objectives, as outlined in the conslilution, ara lo &llevi81e the mental and physical suffering ol bereaved parents snd farnilies in England and Wales by providing advice. support. and pradical guidance. This includes working with healthcare professionals lo improve bereavement care and ulilizing various Ghannels Such AS email, telephone. lace-to-lac8 meelings, social media, and gn online website. Additionally, the chBrity aims lo promote and protect the physical and mental health and wèllbeing ol bereaved pgrents and families by providing linanci81 assistance, support. eduoalion, and practical advice. Financi81 assistanGe is available to fèmilie8 who have lost a child under the age 0118 and reside in Siaffordshira. stru¢ture, Goveinan¢e and Management Governance A Child of Mine is governed by its constilulion. adopted on 23rd April 2013. Composltlon of the Board and Board Appolntment Pro¢es$ The current board of 7 Trustees will be re-appointed or 8ppoinled Bt the Annuol General Meeting in Decornbor 2025. Upon 8ppoinlmenl, all Trustees are provided wilh an introduction lo the chaiiiy by Ihe Chair 8nd othèrs AS deemed appropriate and provided wilh information from Ihe Charity Commission on the roles And responsibililies ol a charity trustee. The board of Trustees me from a range ol profession81 backgrounds relevanl lo Ihg charitls objective8. Rlsk Revlew The Trustees have assessed Iho rn8jor risks lo which the charity is exposed, those related to the operations and finances of the Charity and 8re satisfied that syslerns are in place to miligetg any exposure to the major risks. These proceduras are periodically reviewgd. Atlendance at Board meetlngs The charills govemance remained robust Ihroughoul the year. The Board of Trustees fulfilled i& fiduciary and strategic duties, meeting a total of six times over the financial period lo oversee operab'orbs, review linancial pgrformance, and Bel the direction for future SeIce delivery. A Child of Ming continuas to operate efficiently and 9ffectively. The Trustees. with their dNerse skills and knowledge, have contributed signilicanlly to defining the charity's objeclives, reviewing milestones and raising awareness ol the charills activities. The Board looks loard lo the corning yèar. aiming to further deliver on the charily's objecl¢ves, expand the charitys reach, secure additional resources, and intensify fundraising efforts. Flnanclal Revlew The results lor the linancial year are set out on pag8 10 and addits'onal notes are provided showng income and expenditure in greater detail,
A Child of Mine TRUSTEES, REPORT for the financial year ended 30 June 2025 Results and Dlvldonds At the end of Ihe financial year the charity ha5 assels 01 £117,75612024 £118,262) and liabilities of £1,62212024 £5,172). The nel as5els of the chsrily have increased by £3,044. In accordance with the Conskn'lulion. the Iruslees retire by rotation 8nd, being eligible. offer themselves lor re-election. Compllance wllh Sector-wlde Leglslallon and Siandards The tharily engages pro-actively with legislation. standards and code8 which 8re developed for the sector. A Child of Mino subscribes to and is compliant with the following.. The Charitigs SORP IFRS 102) Achlevements Despite the ongoing Challenging climate within the charity sector. we arg profoundly proud lo have not only mainlBined but Significantly expanded oui reach this yaar. Our strategic decision, taken in recent y08r8, to allernale support groups between online and face-lo-face sessions has been inslrumenlal in exlending our seNices to 8 much wider googrgphicol area, ensuring our support remains accessible and flexible for lamilies. A8 we marked our 12th year as a rogistorod oharily in May 2025. we remain dedicated lo keeping our services 8nd deep engagement with the families we support our utmost priority. looking forward to the next year with both 8PPfeciation lor the challenges and detemiin8tion lor continued growth. We are always Sncredibly proud io be recogrbised and respocled by our peers, including beieavement teams at rnajor UK children'8 hospitals. The palliBlive care t88m al Gr981 Ormond Street Hospital even considers us the 'go-to charity lor child 1068." As ont Bereavement Service Manag8r at Gro8t Ormond Slrgel put it, .1 hold yoyi work in high estegm and believe what you do for b8re8ved parents Is gxtraordinory. I will continue lo promote A Child of Ming.. Wo are honoured to conlinue our position on the NalionHI Children's Hospital Bereavement N01ork which has conlinued to be an online meeting with 8 face to face onc8 a year. This is a huge teslam¢nl lo the work we are doing 8nd has en8bled us to develop new key relalionships Wlth other children's hospitals 8cross the country and gives the group a parent voice. OLtr work wilh the Child Death Overview Process ICDOPI has grown this yogr and we are graleful to be working more c1958ly with Ihg spoGialisl nurses to provide educalion lor sludenl nurses and other agency staff. These relob'onships holp us dovelop and furthgr our aims as 8 charity, and they are vital for us lo rnovè forward lo provide the b8$1 possiblo SUPPOrt we can. We were deeply prwileged to receive acknowledgmenl from Ihe Chief Superintendent al Staffordshire Police for Ihg gssgnlial work we carry out in re181ion lo child death support. This recognilion highlights thg critical nature of our Sgrvicos within the wider professional notsvork. Our commitment to reaching every bereaved parent 8cr088 the UK was demonstrated by the te50unding Success ol National Ber8av8d Parents Day, which WA$ hgld on 3rd July 2024, This marked the fifth year of the campaign and was designed to acknowledge and unite evory parenl who has oxpgrien¢ed loss. whether in pregnancy, infanGy, or child at any age. Thé day was impactlul, reaching over 5 million pgople nalionally. The success w88 Slgnificantly boosted by key partner organisations, with charities and services such as Ronald McDonald Housè Charities UK, Sands, Sam8ritans. and Ihg NHS all actively sharing and supporting the day. We were encouraged lo see so many oiganisalions holding their own seNices, acknowledging the day. and parents gelling aclNely involved. We oim to leveragg this momenlurn to make the 2025 campaign even bigger 8nd better, Securing wider engagernent Across 811 s8Ctor$. The Board 1$ pleased ol the dedication shown by our slafl, volunteeis. and the wider communlty that 8UPPOrt8 our mlsslon. We look loward to building on these achievements in the next financial year. Thi8 year. we focused on meeting Ihe diverse needs of our community 8nd expanding our googrophical reach. Recognising a significant gap in local 8ervice8, we successfully launchod a new Support group specifically for those who hava experienced the loss of an odull child. This group provide¥ a vital, tailored space for shared grief and currenuy meels regularfy at our Slafford offscg. We extended our outreach into the Slallord5hire Moorfands area with two successlul initialivo$ coinciding wilh Baby Loss Awareness Week in October,. 051ablishin9 a new, well-allended memori81 soNice in Choadle on 15th October. and coordinating a bgauliful ribbon display to visually acknowlodge gnd commemorate baby loss awareness in the local community. Volunteer efforts continue to be the backbon8 of our support services and comrnunity spirit. A wonderful new community group called 'Crochel of Mine" was established this year. This dgdi¢Bted group Grochats 8nd knit$ beaulilul item5 that are placed in our mernory boxes for bereaved parents, adding a personal and comforiing tou¢h. They hava also been inslrumenlal in creating items specifically for our fundraising gfforts. Additionally, we are delighted to have welcom8d a coupl¢ of new volunteers who ale now helping regularfy in the ollice. greatly improving our administrative efficiency and allowing staff to dedicate moro timo to core support seNices. Working with local businesses and community organisations is extremely important for us a5 It helps develop relationships within our community and creates opportunities lor mutual benefit. This year, we made signilicant
A Child of Mine TRUSTEES, REPORT for tho financial year ended 30 June 2025 progress in fomialising our corporate engagement strategy and deopening local support. We are delighted to arbnounce two major 'Charity of tho Yeart partnerships.. The Hex Group chose A Child of Mine for 2025 and 2026, providing VBIuBble fundraising and marketing support to enhance our profi18 and slabilily. while Stafford Building Society also selecled us, offering crucial sponsorship for our annual charity ball in 2025. In terms of corporalo and grant SL¢PPOrt. Wg estgblished a new partnership with Homes Plus, who provided both dedicated volunteers and vgluable grant specifically lo support Ihe running ol our teenage supporl group. The Elm Group have also supported our work in jointly sponsoring OUT teenage group throughout 2025. We secured sponsorship lor our other groups from Che8dle Running Club and Stone Lions Club and our plBygroup was awarded grant lunding for 2025 and 2026 from the National Lottery. Additionally, we are gralgful that This is Fitness has continued its support ol the charity throughout the year. Finally. we su¢c8sslully engaged with local comrnunity organisalions. including Rotary Clubs, Lions, and Inner Wheel groups. Their support was inslfumentsl in raising funds and signilicanlly increasing awareness ol our cause within (he local community. We have found fundraising has continued lo be challenging again this year due lo cost of Iwing increases and wh81 wa see as 8 sign of the limes currenlly. We did Èdd a new lundraising gvonl lo our calendar this year in Christmas Wreath making workshop and this was well attended, and we hope lo replicalg this next year. Wè are saddened 10 $8y that we had lo take Ihe decision lo postpone our Charity Ball in October 2024. The regsoning for this was on many lovols but il was the right decision lo make and again sadly 8 sign of the limes in Ihe current economic clirnale. That s8id, we have been extremely grateful lo our community who have supported the charity in events that have raised comparable levels ol funding to what we would have raised Ihrou9h our charity ball. which has helped greatly. The trustees continuè lo f¢XUS on maintaining the approprl8ta b81onc6 between ffinanci81 stability and inve$tm8nl in ¢harilable aclivity, And the Board regularly reviews the levèls of an appropriate reserves policy. Gwen Ihe current economic volatility #nd the ongoing impOGI of the cost-of-living crisis. il remains important that Wg hold o levèl of reseNes that can sustain our core aclivity unlil wg hgve a claBrèr picture of short- and medium-lerrn fundraising potential. Wo aim lo hold 4 target level of free reserves ol arourbd £40.000. which the trustees consider to be approxim81ely six months ol Goro expenditure, including staff salarie8, oGcommodAtion costs. 8nd general running costs. Daslgnaled funds are ring.fenced for a 8pecified future use. We currently have £11.370 of designated lund$ to support specific projects and piéces of Work agreed by tho TrLTrStees and cannol be used for the general running costs ol the charity. A¢tlvltles A Child of Mine has conlinued to focus on 11$ activities gs Set out in the conslitulion, Therg 8ro rnany aclrvilas which contribute to aGhieving our objectives.. We provide emotional and spirilual support, financial support, adviGe, practical guidance, inlomi8lion, and vital peer support dlrectly to bereaved families after a chlld's death, through gmup work and 1-2-1 sossions. We strive lo improvg professional c8r8 for families whos8 child hos died. We do this by working Glosely with both bereaved 18milia$ and multi-agency professionals to help improve care and educate on the needs and experiencas ol bereavgd parents, We further thi6 by the provision of InfOallon for families and professionals, attending regular meetings with key healthcare professionals, lfjcturing, eorking. focus groups and mulli.egency alli8nces. We partner wi(h olh8r rel¢vBnl charity organisalions lo work logelher to ullimBlely support our benelici8ries. We also sit on $orne prevalent bereavement groups across the West Midlands inGluding.' the charity's CEO being a member ol Ihg regionAI networf(ing group lor the Child Death Overview Panel ICDOP}, lay member for Ihe Slaffordshire Child Doalh OveNiew Panel and for Ihg Black Country Neonatal death reviews, the National Children's Hospitals Bereavemont Network, Staffordshire Bareavemenl Alliance, Friends of Slafford Cemeteries and an indgpandenl chair for LaDeR govern8nce gioup (Learning from the lives and deaths of peop16 with learnlng a di8abilily and autism). For families within our areo of benefit we provide Small financial grants (via relerrall. We offer several different support groups, which include a 'Slay arsd Play Playgroup,, lor bereaved parents and their children born before or after loss, a teenage group for bemaved young people, building confidence through humour and Cfe81ive activities. We also hosl a drop-in peer support group for beregved parents. in partnership with our local child deBth nursa specialists. These drop-in sessions run At hyo venues across Stallordshire. We also run 2 baby loss support groups speGifically for those who have lost irb early pregnBncy ond those who have experienced 4 slillbirthlbaby loss. All thgse groups have been well attended this year and have continued to provide valuable support for those who need it. We provide 2 memorial seNices fr>r fBmilies within Slaffordshire. these sarvices are hosted by Cheadle Methodist Church and St Mary's Church in SlaHord. They offer a sale place lo come and remember Ihose children or babies that wero lost too soon. They provide an emotional ouUet ond a place lo meet others who have also lost children. Wg gel so much comfort attending your services. just being with othèrs who have experienced tho sae loss.
A Child of Mlne TRUSTEES. REPORT for the financial year ended 30 Jung 2025 Hayley. a bereaved mother. In 2020 we established a National Awarenes5 Day for bereaved parents which is held on 3rd July oach year. On the lead up to the day we share stories from many bereaved paronts 0$ a way of uniting this community regardless of when they have105t #nd in what circumstance. 11 is a powerful day and opens the conversation that babies and child die. and it is okay for us to talk aboul it. The Future We 8ro looking forward to the next 12 months and further growing ACOM. In 2026 we celebrate 13 years ol being registered charity. We are still vgry aware that we are in 8 difficult goonomic environmenl, nevertheless our income has been moinlained this yaar. Nevertheless, wo are cognisanl that there is likely to be an ongoing impact on charity lunding and ¢ommunity fundraising in the shortlmedium term. However. building on our services ond relationships with healthcare professionals and in¢roosing tho communication and reach within our community we are confidenl that we will continue to sustain and fund our charitable activities. We aim to look at further developlng the 5UPPOrt wo ran provlde, for the mental health and wellbeing of our families. We have also idonlifiod Ihg need for grandporents, group which, rnaybe in partnership with Birrningham Children's Hospital, and we will look to addres5 this in the new linancial year. We ara still looking lo offer wellbeing workshops, pampor days and other ways lo support our beroavod larnilies and lo improve their wellbeing. I would like to tako thi$ opportunity to thank evoryon8 who has bgen Invoad In thè charity to date. To our fabulous Irusloos, stall, supportors, and volunteots without whom, we would not be able lo rnake such a difference lo our familios, lives. We aim to look at further devoloping th8 SUPPOrt we can provide, in particular for the mental hèalth and wellbeing ol our 18milie8. We have also identified the need for an adult child loss group which we will look lo address in the new financial year. Wa ar8 still looking lo offer wellbeing workshopg. pamper days and other ways to support our bereaved families and lo improve thoir wellbeing. I would like lo 18ke thi$ opportunity lo thank everyone who has beon involved in the ¢harily to date. To our labulou8 Irusloes, staff, supportors ond volunleef$ wilhout whom, we would not be able lo m8ke suGh a difference lo our farnilie$' lives. Approved by the Board of Trustees on and slgned on Its behalf by: Pamela earns Chalrperson
A Child of Mine STATEMENT OF TRUSTEES. RESPONSIBILITIES for the financial year ended 30 June 2025 The trustees are responsible for preparing the financial slatemenls in aceA)rd8nce with applic8blg law and regulations. The law applicable lo charities in EnglAnd and Wales requires tha trustees lo prepare financial staternents for each financial year which give a true ond lair view ol tho assats, liabilities and financial position of the charity As Bl the financial year end dale and of thg surplus or deficil of the chBrily and otherwise D)mply with Ihe Charities Act 2011. In preparing these financial slatements, tha trusteès are required to.. select suitable accounts'ng policies and apply Ihem consistently., rnake judgements and accounting eslimatgs that Bre reBsonable and prudent. stale whether the financial slalemenls havo been PfaPAred in accordance wth applicable accounting standards. identify those standards. and note the effect and thg rggson$ lor any material depgrture from those standards., and prepare Ihe financial statements on the going concem basis unless il is inapproprialo to presuma Ihal Ihg charity will continue in operation. The trustees confimi that they have complied with the abovo requirernents preparing the finanGial statements. The l¢usleès Are responsible for keeping adequate accounting records th81 arg $ufficianl to show and explBin thg charItS Iransaelions and disclose with reasonable accuracy at any tirne Ihe financial position of Ihe charity and enBble them to ensur8 thAt the financiAI slataments comply with the Charities Act 2011. They are also responsible for safeguarding the assets of Ihg Gharily and henGe for taking reasonablè steps for the prevention and deleclion of fraud and other irregularities. Approved by the Board of Trustees on and slgned on Ils behalf by: Pamela Chalrpe arns on
A Child of Mine INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF A CHILD OF MINE Wg h8vg examined the financial statements ol the charity lor tho linanGi81 yeor ended 30 June 2025, which cornprise the Statement of Financi81 Activities. the Balance Sheel and thg related nolgs. This report is made solely to the charills members, as a body, in accordance with section 145 of tho Charitiès Act 2011. Our work has been undertaken so that we rnighl compilg Ihg financial statements that we have been engaged to compile, report to the Board of Trustees Ihat we havg dong so, and slate those matters that we have agreed to slate lo them in this report and lor no other purpose. To tho fullost extent pormitted by law. we do not accept or assume responsibility to anyone othor than the charity and the charitls members. as 8 b¢)dy, for our work, or for thi$ report. Respe¢tlve responslbllltles of trustees and examlner The charity's Iruslees are rospon5ible lor the preparation ol thg financial statements in accordance with the requirements of the Ch8rilies Act 2011. Tho charity's Irusleos consider that an audit is not requirod for this linancial year under Sèction 145 of Ihg Charilios Acl 2011 and that an independent ex8minalion is required. It is our responsibility to.. axamine the linancial slaloments under section 145 of the Act., follow the procedures laid down by the general Directions given by the Charity Comrnission undor sgclion 145151 ol the Chariligs Act 2011., and slate whether partiGular mallors have come lo our atlenlion. Bas15 of Independent examlnefs report Our examination WHS carried oul in accordance with the general Directions givon by th8 Chorily Comrnission. An examination includes a roviow of Ihe accounting records kept by Ihe charity Bnd 8 compgrison ol the financial statements presènted with those rocords, 11 also includes consideralion of any unusugl iloms or disclosures in Ihg financial stslernents and soeking explanations from the Irusleas GonrnIng any such matters. Tho procedures undertaken do not provide all tha evidence that would be required in audit snd con$8quenlly no opinion is given as lo whether the 8¢counts present a 'trug and fairf view and Ihe roport is limited lo those mallgr$ Sgt out in th8 statement below. Independent examlner's statement In connection with our axgmination. no matter has come to our allenlion which gives U8 Cause to beligvg Ihgt in, any material rèspect.. 8Gcounling records were not kept in accordance wilh section 130 01 the Charities Act 2011 the financial statements do nol accord with those accounting records the financial stalemonb do not comply wrth the 8ccounb.ng requiremonls ol Ihe Charities Act the financial slalement$ hove not been piepared in accordgnce with the Stalgmgnl of Recommended Practice 8pplicable to charities proparing ther accounls in accordance wilh the Financial Rgporting Standard applicable in the UK and Republic ol Ireland IFRS102) there is further inlormotion needed for a propgr under81anding of Ihe accounts lo be reached. Wg have no concern8 and have come Bcr05s no other mallgrs in connection with the examinktion lo which allenlion Should be drawn in thi8 report In order to enable a proper underslanding olthe financial statements to be ra8ched, Carthy Accountants Llmlted CARTHY ACCOUNTANT8 LIMITED 33 Easlgate Street Slaffoid ST18 2LZ Date: ...............................
A Child of Mine STATEMENT OF FINANCIAL ACTIVITIES for the financial year ended 30 June 2025 Unrestrlcted Re5trlGted Funds Funds 2025 2025 Total Unrestricted Restricted Funds Funds Funds 2025 2024 2024 Total Funds 2024 Noles Income Donations and legacies CharilBblo activities Grants from governmenls and olher co-funder6 Investments Other incoma 61,098 15,200 76,298 51,009 17,841 68,850 2,641 2,641 409 409 475 475 Total Income 61,507 15,200 76,707 54.125 17.841 71.968 Expendlture Charitable activi11gS Olher 8xpendiluta 65,349 1,643 7,739 (1,0681 73,088 676 54,039 11,979 66,018 Total Expendlture 66,992 8,871 73,663 54,039 11,979 66,018 Nel Incomel{expendlturel 16,4851 8,529 2,044 86 5,862 5,948 Tran8fer8 beeen funds 218 {218) Nel movement In funds for Ihe flnanclal year 16,4851 8,529 3,044 304 5,644 5,948 Reconclllatlon of funds: Total funds beginnin9 of the year 14 88N76 24,814 113,090 88,172 18,970 107,142 Total funds at Ihe end of the year 82,991 33,143 116,134 88,476 24,614 113,090 Thè Statement of Financial ActNlti98 in¢ludes all ggins and1088es recognised in tho financial year. All income and expendilurg fel819 lo continuing aCtivitl8S. The notes on pages 12 10 16 form part of thè financial statements 10
A Child of Mine BALANCE SHEET as 8130 June 2025 2025 2024 Notes Flxed Assets Tangible assets 1,726 2,301 Current Assets DebloTS Cash at bank and in hand 10 1,250 114,780 986 114,975 116,030 115.961 Credltors: Amounts falllng due wlthln one year 11 {1,622) (5.1721 Net Current Assets 114,408 110,789 Tolal Assets less Current Llabllltles 116,134 113.090 Funds Reslricted trust funds Designaled funds (Unrestricted) Genoral fund lunroslrictedl 33,143 11,370 71,621 24,614 11,370 77,106 Total funds 14 116,134 113.090 Thg fingnGi81 $tatgmenl$ havo bagn prep8red in accordoncg with the provl8ionN opplicable to companies subject to Ihg small ¢ompgni8s' regime and in accordance wilh FRS 102 'The Financi81 Reporting Standard 8pplicable in the UK and Republic ol Iroland. applyin9 Secllon 1A of that Standard. Approved by the Board of Trustees and authorlsod for lssuo on behalf by artd slgned on Its Pamèl rns Chalrperson The notes on pages 12 10 16 form part of the financial slalemonls 11
A Chlld of Mine NOTES TO THE FINANCIAL STATEMENTS for the (inancial year ended 30 Juna 2025 GENERAL INFORMATION A Child of Mine 18 a charrty incorporated in th¢ Uniled Kingdom. The registered office ol the charity is 1 The Green, Stsfford. ST17 4BH, United Kingdom which is also the principal place of business of th8 charity. The rinancial statements havg been presented in Pound 1£) which is also the lunctional currency ol the charity. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The lollowng accounting policies have been applied consistenlly in dealing with il¢rns which are considered malerial in relation lo tha charity's linancial slalements. Ba515 of preparatlon The lingncial staternenls have been prepared orb the goirbg concern basis under the historical cost convention, modified lo ir¢cluda certBin items at fair value. The linancial statements have been prepared in 8ccordance with thg Statement of Recommended Practica ISORPI 'Accounling and R8POrting by Charities preparing Ihair accounts in aceK)rdanco with the Financial Reporting SIBndard applicabla in the UK and Republic of IrelBnd FRS 102. applying S8clion 1A of Ihal Stand&rd. As permitted by the Companies Act 2006, the charity has varied the 6tandard fofmats in that act for the stgtèmenl of Financial Actsvities and the Balance Sheet, Deparlures Irom the standard formats are lo comply with thè raquiremenls of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP. statement of Compllanco The fingncial slalernenls of the charity for the financi81 year ended 30 June 2025 have been prepared on the going concern basis and in accordance with the Statement ol Reoommgndgd Practicg ISORPI 'Accounling and Reporting by Charilias preparing their accounts in Accordance with Ihe Financial Reporting Standard applicabla In th8 UK And Républlc of Ireland FRS 102. Applying Section 1A of that Standard. Fund a¢countlng The following arg the calegorigs of fLtnds maintained.. Reslrlcled funds Reslric(gd funds represanl Income received which can only be used for particular purposes. as specified by tha donors. Such purposes Br8 within the overall objectives ol Ihe charity. Unrestrlcted funds Unrestricted funds consist of General And Designated fund8. GenefO1 funds rapres8nt 8mounts which expendable at Ihe discretion ol the bogrd, in furtharanca of the objectives ol the charily. Designated funds cornprise unrgstricled funds that the board has, at ils discretion, sel asida for pgrtl¢ulAr purposes. These designations have an adminislralivo purposo only, and do not lagally restrict th8 board's dlscratlon to apply the fund. Income Income is recognised by inclusion in the Slaternent of Financial Aclivilies only when the charity is legally enlilled to the incorne, performance condilions allached lo the ilemls} ol income have been mel, the amounts involved can bo measured with sufficient reliability and it is probable that the income will bo received by Iho charity. Income from charltable actlvllles Income from charitable activitie8 include income eamed from the supply of sorvices under conlractUBI arrangements and from performance related grants which have conditions that specity the provision of particular seNices lo be provided by the chorrty. Incorno from government #nd other co-funders is recognised when the charity is legally entitled to the income because it is fullilling th? condilions contained in the related funding agreements. Where a grant is received in advance. ils recognition is deferred Bnd included in creditors. Where entitlement oc¢urs before incom8 is received, li is accrued in dabtors. Grants from governments and other co-funders typically inolyde one of tho following types of conditions: P¢rformBnce based conditions.. whereby the charity is contractually entitled to funding only to the extent that the core objectives of the grant agreèment are achieved. Whare the charity is meets'ng the core objectives of a grant 8greement, it recognise5 the related expenditure, to the extent that it is reimbursable by the dot)or, as income. 12
continued A Chlld of Mlne NOTES TO THE FINANCIAL STATEMENTS for the financi81 year ended 30 June 2025 -Timo based conditions.. whereby the Gharily is contractually enlilled to funding on the condition Ihal it is ulilised in a partiGul8r peliod. In tho50 cases Ihe chaiity recognises Ihe income to the extent it is utilised within tho period $pgcified in the agreement. In the obsence of such t)Jnditions. assuming that receipt is probable and the amount can be reliably measured, grant incorne is recognised onGe the charity is notified ol enliuemenl. Grants reGoived towards capital expenditure are Greditod to the Statement of Flnancial Activities when received or e1vable, whichever is earfier. Expendlture Expenditure is analysed be88n costs of charilsble activities and raising funds. The costs of eaoh activity or9 separately accumulated and disclosed. and analysed according to their major components. Expendilura is recognised when a legal or constructive obligakn'on exist$ as a rosult ol a past event, a transfer ol economic benefits is required in selllernenl and the arnount of the obligation can be reliably measured. Support costs are Ihose functions that assist the work of th8 Gharily but cannot be allribuied to one activity. Such costs are allocalod to activities in proportion to 6ts11 lime spent or other Suitable mgasure for each activity. Tanglble flxed assets and depreclatlon Tangible fixed assets are staled at cost or al valuation, less accumulated depreciation. The charge lo depreciation is calculated lo wrile off tho original ¢ost or valualion ol tangibl8 fixed assets. less their eslim8ted residual valuo, over Ihoir expeclod useful lives as follows.. Fixturos, fittings and equipment 250h Rgducing balance Debtors Debtors are recognisod at thg settlemgnt 8mount due after any discount offered. Prepayments are valued al the amount propaid ngt of 8ny tradg dis¢ount$ due. In¢omo rowgnised by tho charity frorn govornmenl aggnGig8 and other co-funders, bul not yet reGeiv8d at finanGio1 yeAI end, is inGluded in deblor8. Cash at bank and In hand Cash at bank and in hand comprises cash on deposit al bank8 Igquiring less than three rnonlhs notico 01 withdrawdl. Taxallon No current or deferred taxation ori$gs as Ihg charity has bggn granlgd charitable exemption. Irrecoverablo valued odded IAX is expensed 08 incurred. PROVISIONS AVAILABLE FOR AUOITS OF SMALL ENTITIES In comrnon wilh many other charity of our size and nalufe, we usg our auditors to assist wlh the piepar8lion ol the financial statements. INCOME DONATION8 AND LEGACIE8 Unrestrlcted Restrl¢ted Funds Funds 2025 2024 Donations and legacies 61,098 15,200 76,298 68.850 CHARITABLE ACTIVITIES Unie5trlcted Restrlcled Funds Funds 2025 2024 Granls from governments and other co.funders: Intxme from charitable activities 2,641 INVESTMENTS Unrestrlcted Restrlcted Funds Funds 2025 2024 Investments 409 409 13
continued A Child of Mine NOTES TO THE FINANCIAL STATEMENTS for the linancial year ended 30 June 2025 OTHER INCOME Unrestrlcted Re5trlGted Funds Funds 2025 2024 Olher income 475 EXPENDITURE CHARITABLE ACTivrriE8 Dlrect Costs Olher Costs Support Costs 2025 2024 Expenditure on charitablg aotivites 73,088 73,088 66,018 OTHER EXPENDITURE Dlr¢¢t Costs Olher Costs support Costs 2025 2024 Other expenditure 576 675 NEf INCOME 2025 2024 Nel Income Is stated after ¢harglngllcredlllngl: Depreciation of tangible assets 575 767 INVESTMENT AND OTHER INCOME 2025 2024 Bank interest 409 667 EMPLOYEE8 AND REMUNERATION Number of employees Tho avefage number of persons employed (including exeGutive trustees) durlng tha financial year was a8 lollow$'. 2 2025 Numbtr 2024 Nurnb8r Employees The staff costs compri88: 2025 2024 Wages and salaries 59,279 51,075 14
continued A Child of Mlne NOTES TO THE FINANCIAL STATEMENTS lor the linancial year ended 30 June 2025 TANGIBLE FIXED ASSETS Flxtums, flttlngs and equlpment Totsl Cost At 30 June 2025 6.695 6,695 Depreolatlon At 1 July 2024 Charg6 for the financial year 4,394 575 4,394 575 At 30 Juno 2025 4,969 4,969 Net book value At 30 Juna 2025 1,728 1,726 At 30 Juna 2024 2.301 2,301 10. DEBTOR8 2025 2024 Olhgr dgbtors Prepayments and accrued incomg 988 1,250 1,250 986 11. CREDITOR8 Amounts falllng due wlthln one year 2025 2024 Taxation and social security cosls (Note 12} Olher creditor8 Accruals and deferred income 470 192 960 395 127 4.650 1,622 5,172 12. TAXATION AND 80CIAL SECURITY 2025 2024 Credltors: PAYE I NI 470 395 13. RE8ERVE8 2025 2024 Al the beginning of tha year Surplus for tho finanGial year 113,090 3,044 107.142 5,948 Al the end of the ye8r 116,134 113.090 15
continued A Child of Mine NOTES TO THE FINANCIAL STATEMENTS for the lingncial year ended 30 June 2025 14. FUNDS 14.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestrlcted Restrlcted Funds Funds Total Funds At 1 July 2023 Movement during the financial year 88,172 304 18.970 5.644 107,142 5.948 At 30 June 2024 Movement during thg finanGig1 yoar 88,476 (5.485> 24,614 8,529 113,090 3,044 At 30 Juna 2025 82,991 33,143 116,134 14.2 ANALYSIS OF MOVEMENTS ON FUNOS Balance 1 July 2024 Income Expendlture Transfers between funds Balance 30 June 2025 Restrlcted funds Dads group Our Space Sunshine and Rainbows Marip050 Publication$ PPE Resourc8 library Pamper Day Bullerlly boxes Overhead costs Gayle 1-2.1 costs Training Snowdrops AduFt Loss Group 848 981 391 244 1,179 848 1.816 6,488 1.074 1,179 536 1,269 3,000 14,123 2,750 8,170 900 1.915 2.073 70 536 630 3.000 16,805 880 241 2,682 500 500 2.000 2.000 536 (536) 414 34 430 380 430 24,614 15.614 7,085 33.143 UnTestrlcted funds Pamper Days Christmas Presenls Walercoloui experience Public81ions Unrestricted Gen8rAI 6,500 2,000 6.500 2.000 980 960 2,870 77,106 2.870 71,621 60.133 65,618 88.476 61,093 166,5781 82,991 Total funds 113,090 76,707 73,663 116,134 15. POST-BALANCE SHEET EVENTS There have beon no significant gvents sffeciing the Charity since the financial year-end. 16