Charity Jwmber: 1153296 ACHING ARMS Trusttts. Report and Unaudited Financial Statements For The YeaT Ended 31 December 2025 MaDsell & Co Cbartered Certified Accountants 5 Ducketts Wharf South Stre¢t Bishops, Stortford H¢nfoTdshire CM23 3AR
ACHING ARMS Contents Page Reference and Athninis¢rntion InforntiOn Trustees. Annual Report Ind¢p¢nd¢nt Exwin¢Tr Report Statement of Financial Activities Balance Sheet Notes to the Unaudited Financial Slatements 1fv17
ACHING ARMS Reference and Adminlstratlon Information Trustees DoJJna Dunn- Chair Steve Peny- Treasurer (Appittted 211(M12026) Sundeep Kaur (Resigned as Chair 2010612026) Melissa BarcLay Andrew Morris Rachel Williams {Appointed 2110412026) Sarah Atkinson-Treasuttr (Resigned 2110912024) Chief txetutive Offleer Lne Turner Charlty reglstratlon llber 1153296 BuslDess address 33 Victtsria Road Brentwood E&sex CM14 5DR Web8lte v/ww.achingarnis.eo.llk Bank HSBC UK Bank PIC Brentwood Branch 91 Higb Street Brentwood CM14 4RU llldependent examlner Wilton Lyndon Ltd TIA Mansell & Co. Chartered Certified Accountants 5 Dueketts Wharf South Street Bishop's Stortford Herts. CM23 3AR Page I
ACHING ARMS Trustees, Annual Report for the Year Ended 31 December 2025 The Trnstees present their annual report together with the financial statements of the ¢harity for the year I August 2024 to 31 Dember 2025 and confimi they comply with the requiT¢m¢nts of the Charities Act 2011. the trnst deed and the chariti& SORP. The Ttustee8 who served during tbe year were.. Donna Dunn- Chair (Appointed as Chair 2010612026) Steve Peny- TTeasureT Sundeep Kaur {Re8igned as Chair 2010612026) Anna Clancy Melissa BaTclay Andrew Morris ObJecdve& and ArtlvltleB Poll¢le& and obJeTtlve& To promote and proled the health (including, but not limited to, the mental health and w¢ll-b¢ing) of parents, their fan)ilies and fri¢nts when a baby dies in utero. atbirth or soon aft¢T birth ("baby loss"). To advan¢¢ ¢duc&tion about the experience of baby los$ parti¢ul#rly, but not ex¢lusively, amongst h¢altheare professionals. To support and proniote research into baby loss and the methods of all¢viating sutr]8 arising from baby loss and to disseminate the results of such research. b. Principlt a¢tivitie8 Aching Arn provid¢s comfort tIdY bears to parents whose baby has died during pregnancy, birth or infancy. They donate bears to parents Yia maternity health professi¢)nals and befriending group8 in tbe UK. The bears aTe used to discuss Support avaxlable to parents. The charity also luds awareness training for health professionals and hosts a telephon¢ befriending seryice for bereaved parents. Publi¢ benefit Th¢ Trust¢es have developed their strntegic plans to ensure that the charity plans provide public benefit and achi¢ves its objectives as set out tn the Foundation Constitution. The Trustee8 have given due considerdtion to general guidance published by the Charity Commission relating io publi¢ benefiL including the guidance 'Publie benefit: rerM)rting IPB3). A¢hievem¢nt$ 4Dd p¢rf•rmJn¢e Oyer the course of the year, A¢hing Arn]s has ¢ontinu¢d i(Tr d¢monstrdte resilience and stA]lled xmpaet in supporttng bereaved familiss, delivering its services at Kale while also str¢ngthening its reach, itifiu¢nce and partnerships across th¢ UK. At the heart of th¢ ¢harity'S work remains its ¢omTnittnent io providing compa&8ionaie. practical support to those expeTiencing pregnancy and baby loss. Over the reporting teriod, the chtirity SUPPOrted more than 8,500 families, with comfort bears and support resources reaching families thrOll a growing network of198 hospithls nationTride. Alongside thi& over 6,900 bears were distributed via hcaithcare 5ettillg$ and a further 700+ directly to families, reflecting both the scale of need and the charity's ability to respond. The continued distribution of tailored support including over 1,900 dedicated resources for bereaved fathers, has ensured that 8UPPOrt remains inclusive and responsive different experiences of gTi¢f. Aching Arnis has also continued to develop its dIrt support seTViCU. More than 500 hour8 of Support have been delivered through calls, messages and online sessions, complementcd by dedicated groups for bereaved fathers. The Be Together prowme bas provided valuable oppw)rtunities for Connection, supporttng hundreds of individuals through Community-based and online activities. These initiatiY¢s have not ollly addr¢s¥¢d isolation but have fostered ongoing peer support networks, extending their impact beyond the forn1 programme itself. Page 2
ACHING ARMS Trustees, Annual Report for the Year Ended 31 Deeember 2025 Educalion and awareness have remained key priorities. The charlty's training for health professionals and ¢mployers ¢ontsnued to expand, witb strong demand and positive feedback. By extending its workpla training offer and ¢Dgaging with buginesses and institutions, Aching Anns has played an imwrtant role in iEnpniving underytallding of beTeavemellt attd encouTIng more SUPWprtive environments for employees. Engag¢m¢nt at a national level, in¢ludiu8 partkcipation in awarene&8 campaiw and contributions to $tOr diU5$10llS, has further str¢ngthen¢d th¢ charity's voice and influence. Partnership Wo]8 has been celltral to thi5 progte&s. The charity has nIntained strong relationships with NHS Trusts and h¢alth prof¢ssiona15 wbile also developing llew collaborations with Corporate panners and ornmunity organisations. These partnership5 have eTrabled both an extension of reach and increased awareness of th¢ ciwity's worK ensuring that rnort fatnilies can access support when they need it. ChTerall, the year has b¢¢n one of st¢ady progres5. Aching Arms has continued to deliver meaningful support at 5caie, adapt its s¢rvice5 to evolving needs, and build a strong foundation for the future. The achievem¢nts of the period reflect th¢ dedication of 5tsff, volunteers and part1, and the enduring commitsnent to eA]suring that no fatnily faces baby Ioss alone. Fina11 revieTrY A. Going toncern The Trustees continue to &88 the impact of various eeonomic and social challenges including int]ati interest rdtes, cost of living crisis etc. We have taken these into consideration in planning for our fit1¢¢5 and operdtions fw the coming ycar. Cash flow forecasts alld budget projections have been reviewed and the Board of Trustees have a reasonable expectation that the charity h&$ adequate resources to continue in operational existence for the foreseeable fvtUTe. For this reason, it continues to adopt the going concem basis in preparing the financial ststements. b. Reserves polity The Trnstees regularly undertake a review of the financial adiwties to ensure the charity has sutTicient reserve8 in order to operat¢ in both the short and longerterni. The ¢harity's reserve poli¢y is to maintain liquid funds equal to at least six months, core c05t& which are primarily bearpurchasss and d¢liveri¢4 salaries and premises costs. This level of reserves has been met throughout the year. ¢. Flntt¢lil performD¢e (hr mrlin income come5 from donktions and fundraising. atnounting to £367,017 over a 17-month peri1 (2024: £214,452 over a 12-month period). Merchandise sales were £14.932 over a 17-month period {2024.. £11,587 over a 12-month period). Total incom¢ reached £561,511 over a 17-month periixl {2024.. £299.478 over a 12- month period). ExF¢nditure for th¢ yw w&s £571262 over a 17-month period (2024.. £394,384 over a 12-month peri(xl), resulting in a current deficit of £9,751 over a 17-month riod (2024.. deficit of £94.906 over a 12-month period). Structur& governance mAll•gement Consdtution The charity is conrrolled by its governing dUMeL b. Method of appointment or elecdon of Trustees The Board of TnleeS carries out regular reviews to id¢ntify any gaps iti the knowledge and experience of our Board needs to fiuther Aching Arn)s work. Potential new trustees are required to submit an application forn), and if thken fojward they are then inviied to attend a Board meeting, followin8 whieh they attertd an interview, and if knthparties are happy and wiuing to continue, their appli¢alion is si]bmitte41 to tbe next sehedul¢d (Ste¢S meeting for confmation of appointmenL New lrnstees are provid with wces$ ¢0 r¢l¢vats¢ poli¢y ond procedure documents that are appropriate to the role they undertake as InJste¢s. Page 3
ACHING ARMS Trn51ees' Annual Report for the Year Ended 31 December 2025 Risk maD#gement We conlinue to assess, review and plan for all risks the organisation may face now and in the tUTe. All new projects and activities developed and by Aching Arms undergo a risk assessmentbefore they begin. This proce58 highliLS awareness to the potential risks faced and will assist with the development of robust contiogency plans. The twstees have identified the risks to which the charity is exposed and have implemellied procedures to anag¢ those risks. The risks of the ¢l1ority are reviewed Ht TTUStee meetings on a regular b&sis. Pln$ for the futhrt Looia'ng thead, A¢hing Arn]s is focused on building on the Progress of the past yvar, with clear priorities to $trength¢n its servi¢es, extend its reach and deliver its next phase of strategic development. A key pri(Trrity is th¢ impl¢menlation (Trf a Th¢w multi-y¢ar 5trdtegy, ensuring the charity has a clear dIrelOn a5 it T¢sndS to growing demand and evolving needs. This include5 Continued exponsion of partnerships with NHS TnLsts and healthcar¢ providery, building on the existing network of198 hospitals to further embed Athmg Anns, sypwrt within bereavemenl car¢ pathways. The charity will also focus on ¢nban¢ing its support 8eryi¢es. This includes developing additional resourc for families, sllch as new guidance for b¢r¢aved siblings planned for launch in 2026, and ¢ontilluiDg to ¢volv¢ its bereavement support offer to ensure it r¢mains aeSsible and responsive. In ethication and awaren¢ss, th¢r¢ ar¢ cl¢ar opwrtunitie5 to grow the charity's irnpact. Dernand fortraining frorn both healthcare profes8ionals and ¢rnployers contsnues to increase, and Aching Arnis plans to expand its workplace training progrdmmes. including fi]rther rollout of its rain the trdinew apprnach to enable wider The organisjtion will also Continue to strengthen its contribution to Mearch and s¢¢tor leadet8hip. With a defin reseaTch framework now in place, there is a clear pathway to increase activity in this area and to ontribute more actively to national discussions on bereavement care and policy. Building on tbe su¢¢¢s$ of community initiatives, the charity remains committed to sustaining opportunities for eonnection and peer wpport. While sp7¢ programmes such as Be Together may evolve as funding changes, there is a ¢l¢ar intention to retain and develop way8 of bringing families together. ognIS]ng the lasting value of these netWOTks. Fluaily, a continu¢d foa]8 oll p¢opl¢ and organi5ational eff¢ctiven¢ss will undelpin de]ivery. Prioritics include strengthening internal collaborntion and ¢nsuTing th¢ t¢am is well 5UPPOrt¢d to d¢liv¢r ih¢ charity's ambitions in hanging environm¢nl. Overall, Aching Anlls enters th¢ next period with a clear plan to deepen tts impact through targeted service d¢v¢lopmeo¢ expanded partu¢rships and a $trength¢n¢d strat¢gi¢ fo¢u$, enswing it continu¢s to support mQTe families with cOp¥s1On and care. S¢4t¢ment of Tru$te¢$' responsibilitie5 The trustees are responsible for preparing the Annual Report and the financial statements in aOrdanCe with applicabl¢ law a1 regulaiions. The law apph¢abl¢ to ¢hari¢ies in England & Wales requires the tNstees ¢0 prepare fu)an¢ial statements for each financial year in ac¢ordan¢e with United Kingdom Generally Aepted Accijunting Practice {United Kingdom Accounting Standards and applicable law). The tntee$ must not approve the fmancial statements unless they are satisfied that they give a tNe and fair view of the state of a(Eairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. Page 4
ACHING ARMS Trustees, Annual Report for the Year Ended 31 December 2025 In preparing these ftnancial statements, the trustees are required to: select suitable accounting EK>lici¢s and thetl apply tbem consistently. observ¢ th¢ methods and principles of the Chariti¢s SORP; make judgemenls and accounting estimates that are reasonable and pTud¢nL • stale whether ipplicable UK Accountitig Standards have been followed, subjeet to any malerial depaTlure8 disclosed and explained in tbe fmancial statements,. and prepare th¢ finsncial statements ott th¢ going concern b&sis unless it Is inappropriate Io Presume that the charity will ¢ontinue to opernte. The trnstees are responsible for keeping sufficient accounling rOr{b that dis¢los¢ with r¢&8onable aceurncy at any time the fmancial rx)sition of the clwity and ¢nabl¢ them fy) ¢nsure tbat the financial statrm¢nts' ¢omply with the Ciwities Act 2011, the Charity IAc¢ouT)ts and R¢ports) Regulations 2008 and tbe provisions of the trust deed. They are a]so responsible for safeguarding the wss¢ts of the ¢harity and hence for taking reasonable steps for the prevention and detection of fraud and other i7regulariti¢s. Approved by order of the members of the Board of Trustees on 31" July 2026 and signed on their behalf by: Do)ll Dunn- Chair (Appointed 20th June 2026) Page 5
ACHING ARMS Ind¢pend¢nt Examiner's Report for the Year Ended 31 December 2025 Independent exarnlner's report to the trustees of A¢hlng Arjns I report to the trustees on my exarnination of the f]nancial statern¢nt$ of Aching Arnis ('the ¢harity') for the year ended 31 De¢¢mtr¢r 2025 whi¢h comprise the Ststement of FinaDoial Activities, the Balallce Sheet and related notes. This report 15 made solely ¢0 the oharity's truste¢% as a body, in a¢cordan£¢ with se¢tion 145 of the Charities Act 2011. My work has been undertaken so that I might State to th¢ charity'5 trusl¢¢s th05¢ matt¢rs L am required to stste to tbe]ll in this report and for llo other purpose. To the fullest extent pennitted by law, I do not accept or assume responsibility to anyone other than the charlty and the charity's trustees as a body, for my work, for this iepori or for the opinions L have fornied. RespoDsibilitie5 and basi5 of report As the trustees of th¢ eharity you are resy)nsible forthe prepardtion of the fi[icIal ststements in accordartce wtth the requirements of the Clwities Aet 2011 ('the Act.). I report in respect of my examitiation of the charity's fJnaJ]cial statements carried out under section 145 of the Act and in carrying out rnyexamination I have followed all the applicable Directions given by the Charity ConliSSi0n under sectiot] 145{5Mb} of the Act. An independent examination do&8 not involve gathering all the evidence that would be required in an audit ond Consequently does not cover all the matters that an auditor eonsiders in giving their opinion th] the financial statements. The planning and conduct of an audit goes beyond the limited assurance thai an independent examination can provide. CotLsequendy l express no opinion as to whetherthe financial ststements present a'true and fair. view and my report is limited to those specific matters set out in the independent examiner's statemenL Independent examiller's statement Since the CIO'S gross ineome exceeded £250.000 your examiner must be a member of a body listed in seciion 145 of the 2011 Act. l Confm thatI am qualified to undertake the examination because l a member of ACCA, which is one of the listed bodies. I have completed my examination. I confm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. a¢¢ounting records We ttol kept in respe¢t of the eharity &$ required by seetion 130 of the A. or the financial statements do noi accord with those records; or
the firiCIal staternents do not comply with the applicable requirements eoncerning the fotyn and content of account% set out in the Charities {Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a'tsue and fair view which is not a matter Considered as part of an indeperthnt examitiation. I have no eoncerns attd have come across no other matters in connection with the examination to which tentIOn should be drawn in this r¢port in order to enable a proper understanthg of the financial stateents to be reached. Stephen Pffinder FCCA MAAT Mansell & Co Chartered Certifjed Accounlants 5 DucketL8 Wharf South Street Bighop's StortfoTd Hertfordsbir¢ CM23 3AR Date.. 31° July 2026 Page 6
ACHING ARMS ststement of FAnYdncial Actlvities (Including Ineome & Expenditure Aeeount) for the Year Ended 31 December 2025 31.12.25 Total 31.07.24 Total fund8 Unrestrlcted funds Restrl¢ted fund Notes Intome from: Donations artd futidraising Merchandise saks Gift aid Other income Total Income 359,447 14,932 39,991 31.385 445.755 7,570 367,017 14,932 39,991 139,571 561,511 214.452 11.587 28,210 45.229 299,478 108,186 115,756 Cost r88]es. PuTchases Direct costs Postsge and packing (59.571) {13,170) 8.628 81,369 (7,192} (9,690) 2.194) 19,076 {66.763) {22.860) 10.822) 11)0.4451 (50.188) (10,961) 173 4921 Cross profit 364,386 96.680 461,066 225,986 EXpeSe8. (an8lysed below) Employment costs Establishment costs Gelleral admiIllstrative expEn5ES Finallce charges Depreciation charges ]nterest payable TotAI expendttllre (375,529) {11,627) {55,416) (3,280) (1,470) (5,114) 154) (18,327) (380,6431 (11,681) (73,743) 13,280} 11,470} (242,624) {8,541) (66,118) {2,200) {1,409) 447 322 470,8171 320,8921 Net iDcome l (expeDditure) Transf5 between fvnds l¥e¢ movement im funds (82,936) 73,185 {9.751) (94,gM16) 10 82.9361 9,751 94.6 Re¢ott¢illatl•n of fund$: Total fullds brought fonvard Totsl funds carrled forward 120995 38.059 263,451 168,545 120,735 158,794 The above T¢suIts were d¢TiY¢d from ¢ontinuing op¢ration5. The charity has no Tecognised gains or losses for th¢ y¢ar other than the results above. Page 7
ACHING ARMS Statement of Financial Activitie5 (intluding Ineome & Expenditure Account) for the Yeydr Ended 31 December 2025 31.12.25 Total funds 31.0724 Total fuDds Unrestricted Dds Restricted funds Employment eosts: Wages and salaries Staff Ntc (Employers) Staff pensions Staff training 341.990 24.998 7.884 657 375,529 4,225 346,215 24.998 7.884 1,546 380,643 220,816 13,486 4,915 3,407 242,624 889 5,114 Est#bli5hm¢llt COSt5: Rent Ittsurdnce 10,950 677 54 11,004 677 11.681 7.910 631 8.541 GeDeral administrative penSes. Telephone 8nd illtemei Computer sotiwwe and mAintenance costs Olyice costs Trade subscriptions Travel and subsistence Advenising and website costs Accowitancy and bookkeeping fees Cimsultancy fees Legal and professiorLal fees 1,775 7,326 6,415 2,710 8,673 3,089 11,890 7,173 6,365 55,416 447 479 15 107 440 124 2.222 7,805 6,430 2.817 9,113 3.213 11,890 23,888 6.365 73,743 1,802 6,847 13,646 1.716 7,164 10,567 8,160 11,522 4,694 66,118 16,715 18,327 Flttanee charges: BaT]k charg&% Depreeiation charge8: Depreciation of office equipment Interest payAble: Other interest payable Page 8
ACHIL¥G ARMS Balance Sheet as at 31 December 2024 2(125 2024 Notes Fixed aaseta Tangible &ssets 1.917 2,445 Current *85ets Stocks Cash at bank and in hand Debtors 25,454 141,137 76 166,667 37,121 140,298 1,076 178.495 Credltors: Amounts fal]ing due within one year 9.790 Net current assets 156,877 Net A$8ets 168,545 Charity fuDd$ Unrestricted funds Restricted fiwd$ io 38,059 120 735 120,995 Totsl futtdl 158794 168 545 Approved and autIrised by the trnstees on 31 July 2026 and signed on their behalf by.. Dot)tta Dunn- Chair {Appointsd June 2026) Page 9
ACHING ARMS Notes to the Unsudited Financial Statements for the Year Ended 31 December 2025 A¢¢owithig poJl¢ies of slgnlfle¥nt Ae¢ountthg pollcRes k¢y aceountlng estlmates The principle accounting policies app]ied iti the preparation of these fancial 5tate]nents are set oui below. These policies have been coJJsiStently apph'ed to all tlLe ye5 presen*d, UesS otherwise slated. Statement of compliance The charity is a public bEnefit entity and these fllwicial statements have been prepared in xcordance with 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preE>arillg their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of ITeland (FRS 102} (Second Edition). and the Financial Rq>orting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice. BASIS of preparatlon The financial statements have been prepared using the historic cost convention except that as dtsclosed in the accoLmtins policies certain ttems are shown at fair value. Revenue reeognltlon Turnover comprises the fair value of the consideratioTJ received orre1vable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of Sal¢Value added rerns, rebaS and dIOUnts. The company recognises revenue when.. The amount of revenue Can be reliably rne&sured., li is Probable thai future economic benefi¢s will flow to the entity. and specific criwla have been met for Vdch of the compan$ activities.. Tax The charity is exen)pt from co4)orntion on its charitable activities. Tanglble assets Tangible assets are stated in the balance sheet at cosL less any subsequent accumulat] deprexiation and subsequent accumulated impairment losses. The Cost of tangible assets includes directly atmbutable incremental costs inCued in theiracquisition and installation. Depre¢latloll Depreciation is chaTged so as to wrtte off the cost of assets, other than la1 and properties under construction oyer their estimated useful lives, as follows: Asset f lass Office equipmeut Depreclatlon method and rate 4 years Strai1t line basis Debtors Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid. Cash and eash equlvalents Cash and cash equivalents Comprise cash on hand and call deposits, and other short-¢¢rni higbly liquid investments that are readily convertible to a known amount of and are subject to an in5ignifi¢ant risk of Chartge in value. Stocks Stock8 are ststed at the lower of cost and estInted selling price less costs to complete and sell. Cost is deterniined using the fwst-in, firstryout (FIFO) method. Page 10
ACHING ARMS Notes to the Unaudlted Flnanclal Statements for the YeAr Ended 31 December 2025 Creditors Creditors are recognised wheR the Charity h&$ a pttp£ttt obligatiott resulting from a p&8t event that will result tn the 1ransfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. CTeditors aTe recognised at their settlement amount. Fund aceountiDg UJTrTestricted fijnds can be used in accoTdance with the chaTilabl¢ objtiVeS at th¢ diwr¢tion of th¢ trLLS't¢¢s. Restricted fimds Can only be used for particular purpos¢¥ within the objKtiv¢s of the ¢lwity. RestrA¢tions arise when specified by the donor or when funds at¢ raised forparticular restricted puryoses. Defined CODtrlbutAon pension obligatlon A defined contribution plan is a pension plan under which fixed ¢ontTibuti¢)ns are paid into a p¢nsioD fund and the company has no legal or constructive obligation lo pay furtber wntributions even i(the fulld docs llot hold sufficient a&sets to pay all employtts the benefits relating to ¢mploy¢¢ servi¢¢ in th¢ Wrrent and prior peri(th. Contributions to defined contribution plans are recognised as employee benefit expens¢ when tILey are due. If contribution payments exceed the contribution due for 8ervi¢e, the excw is r¢wgnised as a prepay1[t. Other tradlng xtlvltks 202S 2024 Gtts. and subsidies Post and packagitig Inrtst received 137,050 49 41.994 27 139 571 Net Incomel(expendlture) Net incomel(eApenditure) is ststed after chargingl(¢rediting)'. 2025 2024 Depreciation expen8e Independent examiners fee8 1,470 1,409 3.120 4,529 4,470 Trustees's remutter#tion and beneflts Th¢re w¢re no Tn]stees' remuneration or other benefits for the year ended 31 Deeember 2025 tr for the year ended 31 July 2024. Trtes, ¢XPtnye$ Ther¢ w¢re no Tntst¢¢s' expenses paid for the year ended 31 December 2025 nor for the year ended 31 July 2024. Key management personnel The chan'ty ¢onsid¢rs its kry manag¢m¢nt p¢rsonn¢l to Consi of the Trnstees and Chief Execuiive OtTicer. K¢y persotmel remunerdtion consisted of grnss pay £45,760 (2024.. £44.880), employer's Nl contiibution £5,850 {2024- £4,938) and ¢mployer'5 p¢nsion ¢ontribution £1,186 {2024.. £1,159). Page 11
ACHING ARMS Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 Staff eosts 2025 2024 Wages and salaries Social security costs Other pensioll costs 346.215 24,998 7.884 220.816 13,486 379 097 239 17 The averdge monthly number of employees thjring the year was as follows.. 2025 12 2024 Full-time equivalents No employee received emoluments in excess of £60,000 over a I2-moJ period. Tangibk red *ssets Office Eqwpment C¢K8t As at l Augpjst 2024 Additions Disposals A5 at 31 December 2025 6,211 942 982 6,171 Depredatlon As at l Augu8t 2024 Disposals Charge for the year As at 31 December 2025 3.766 (982) 4,254 N¢t book value As at 31 Dernber 2025 1,917 As at 31 July 2024 stCk 2025 2D24 Styck 25,454 37,121 Debtors 2025 2024 TIe debtOTS 76 Page 12
ACHING ARMS Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 Creditors Cr¢dllors: amowits f#llillg due within one ye8r 2025 2024 Due withln one ye*r Trade creditors Other Creditors Taxation and social security Accrnals and deferred income 890 1,106 4,794 5.788 949 2,538 9.790 12.395 Page 13
ACHING ARMS Notes to the Unaudited Finaneial Statements for the Year Ended 31 December 2025 10. Movement in funds L¥et Transfers Balance xt movement betsveen Balance Jt 111.08.24 in funds funds 31.12.25 Unrestrl¢ied fund$ B¢ togeth¢r Community events Health professional training Supporting anns- Lloyds bank Supporting arn- St James Place Volunteer exp¢nse5- Community events Wes]eyan Generdl fuDd 5,236 433 150 (1,417) 3.819 433 150 16,150 14,436 1,000 1,749 322 16,150 13,051 1.000 1.749 83,226 (615) 2,000 182,9361 Restri¢¢ed Bear hug Bear5 in mernory Birkett Long Brentwood grant Christm&8 bears GlobaL8 make some nots¢ Halesowen hub Lottery grant Nor¢hern lttland Oper8tion8 (beardistribution)- Openwork Foundation Postal bears Provide Reward finance Social rnedia South East Bwin¢s5 Expo St James Pla¢e Staff rewards Telephone Wales fund Women and girls Zurich grant 2.694 1,694 5,688 1,800 4,000 (125) 300 31,628 2.116 29,832 {14) 8.382 3,494 4,000 797 300 54J19 2,110 28,968 1,574 775 1293) (1,400) 7,658 400 922 22,691 (864) 1,588 775 (413) (1,400) 7.658 400 120 18 18 6,787 635 95 1.124 3.164 6,787 635 95 465 1,145 S(Kl (659) (2.019) 500 120 735 To¢81 fwid 168 545 158 794 Page 14
ACHING ARMS Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 N¢t movem¢nt in fvn4ts. in¢lud¢d in th¢ aknve 8r¢ as follows.. Net Ineomillg Resourees movement resour¢e8 expend¢d funds Unrtstrieted fund* Be together Community events Health professional training Supporting arnis- Lloyds bank Supporting arnis- Si James Place Volunteer expenses- Community event8 Wesleyan General fund 440 (1,857) (I,417} (615) (615) 445.315 526219 80.904 528 691 82.936 Restricted funds B¢ar hug Bears in memory Birkeit t&)ng Brentwood grant Christsnas bears Globals make some noise HeS0Wen hub Lottery grdnt Northern Ireland Op¢rations (bear distribution)- Openwork Foundation Postol bears Provide Reward flnance Social media South East Business Expo St James Place Stsff rewards Telephon¢ Wales fund Women and girls Zurich 5.850 1,800 4.0(K) (162) 5,688 1,800 4,000 (125) 300 31,628 2.116 29,832 {14} (125) 31K) 38,0(K) (6,372) 2,2(K) 184) 62,786 (32,954) (14) 120 120 21M) (182) 18 (659) (2.019) (059) (2,019) 50 5(M) 115.756 42,5711 73,185 Tots] fvnd8 50E 511 571262 Page 15
ACHING ARMS Notes to the UD¥dudlted Flnancial Statements for the Year Ended 31 Deeember 2025 10. Movement ID fvnds- contlDued Comparatives for movement in llds Net Transfers Balanee at movement betsveen BalaDee at 01.11823 ID funds lunds 31.07.24 Unrestrieted funds Be together Community events Health professional training Supportlng arnis- Lloyds bank Supporting arnis- St James Place Voluner &xpense5- Community eveDts Wesleyan G¢n¢ral fund 4,910 433 150 16,150 3.758 1,000 326 5236 433 150 16,150 13,051 1.000 1,749 83,226 9,293 1,749 103,515 186,741 213,142 92.1471 120.995 Restricted fund5 Bear hug B¢ars ill m¢mory Br¢ntwood gFallt fjlobals rnak¢ son]¢ noise Lottery grallt Northern Ireland Operations Ibeardistribution}- 0work Foundation Postal bears Provide 2.694 2,694 1,694 922 22,691 (864) 1.588 775 (413) (1.400) 7,658 400 1,694 3,915 22,224 4,067 1,588 (2,993) 467 14.931) 775 (413) {1,400) Reward finance Socirll media St Jarnes Place Staff rewards Telephone Wales fund Women and girls 7,658 400 6,787 635 6,787 635 95 95 1.124 1,246 (1221 2,7591 Totl funds 263.451 194,9061 168 545 Page 16
ACHING ARMS Notes to the Unaudited FiDanci41 Ststements for the Year Ended 31 December 2025 Comparatives n¢t mov¢m¢nt in funds, included in the above are as follows: Net lllcoming Resour¢e$ movemenl resources expended in funds Unrestrleted funds Be together Communiry events Health professional training Supporting arnis- Lloyds bank Support&n8 arnis- St James Place Volunteer expenses- Community events Wesleyan General nd 360 (34) 326 15,0(K) (5,707) 9,293 (251) 358 158 1,749 103 515 272 003 364.150 Re8trleted funds Bear hug Bears in memory BreA00d grant Glob8 make some Th)tse Lottery grpnt Northern Ireland Operations Ibeardistnbution)- Openwork Foundation Postal bears Provide Reward finance Social medta St James P]ac¢ Staff rewards Telephone Wale5 fid Women and girls 2,7(x) 16) 2.694 12,993) (18,533) 14,931) (2,993) 467 (4,931) 19,000 775 775 {413) (1,41K>) 1413) 11.400) (122) 1,836 (122) 3.164 5.000 30.234 2,759 Total fund8 299,478 394384 94.906 11. Relllted party traDsxcdon8 There were t)0 related party transactions for the year ended 31 Dec¢mb¢r 2025. Page 17