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 Inforn￿tiOn
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
L￿ne Turner
Charlty reglstratlon ll￿￿ber
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 D￿ember 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 t￿IdY 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 dIr￿t 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 forn￿1
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 encou￿TIng more SUPWprtive environments for employees.
Engag¢m¢nt at a national level, in¢ludiu8 partkcipation in awarene&8 campaiw and contributions to $￿tOr
di￿U5$10llS, has further str¢ngthen¢d th¢ charity's voice and influence.
Partnership Wo￿]￿8 has been celltral to thi5 progte&s. The charity has n￿Intained strong relationships with NHS
Trusts and h¢alth prof¢ssiona15 wbile also developing llew collaborations with Corporate panners and
ornmunity organisations. These partnership5 have eTrabled both an extension of reach and increased awareness
of th¢ ciwity's worK ensuring that rnort fatnilies can access support when they need it.
ChTerall, the year has b¢¢n one of st¢ady progres5. Aching Arms has continued to deliver meaningful support at
5caie, adapt its s¢rvice5 to evolving needs, and build a strong foundation for the future. The achievem¢nts of the
period reflect th¢ dedication of 5tsff, volunteers and part1￿, and the enduring commitsnent to eA]suring that no
fatnily faces baby Ioss alone.
Fina￿1￿1 revieTrY
A. Going toncern
The Trustees continue to &￿88 the impact of various eeonomic and social challenges including int]ati
interest rdtes, cost of living crisis etc. We have taken these into consideration in planning for our fit￿1¢¢5 and
operdtions fw the coming ycar.
Cash flow forecasts alld budget projections have been reviewed and the Board of Trustees have a reasonable
expectation that the charity h&$ 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.
¢. Fln*tt¢lil perform*D¢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 d￿UMe￿L
b. Method of appointment or elecdon of Trustees
The Board of Tn￿leeS 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 highli￿LS 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.
Pl*n$ 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
$trength¢n its servi¢es, extend its reach and deliver its next phase of strategic development.
A key pri(Trrity is th¢ impl¢menlation (Trf a Th¢w multi-y¢ar 5trdtegy, ensuring the charity has a clear dIre￿lOn a5 it
T¢s￿ndS to growing demand and evolving needs. This include5 Continued exponsion of partnerships with NHS
TnLsts and healthcar¢ providery, building on the existing network of198 hospitals to further embed Athmg
Anns, sypwrt within bereavemenl car¢ pathways.
The charity will also focus on ¢nban¢ing its support 8eryi¢es. This includes developing additional resourc￿ for
families, sllch as new guidance for b¢r¢aved siblings planned for launch in 2026, and ¢ontilluiDg to ¢volv¢ its
bereavement support offer to ensure it r¢mains a￿eSsible and responsive.
In ethication and awaren¢ss, th¢r¢ ar¢ cl¢ar opwrtunitie5 to grow the charity's irnpact. Dernand fortraining frorn
both healthcare profes8ionals and ¢rnployers contsnues to increase, and Aching Arnis plans to expand its
workplace training progrdmmes. including fi]rther rollout of its *rain the trdinew apprnach to enable wider
The organisjtion will also Continue to strengthen its contribution to Mearch and s¢¢tor leadet8hip. With a
defin￿ reseaTch framework now in place, there is a clear pathway to increase activity in this area and to
ontribute more actively to national discussions on bereavement care and policy.
Building on tbe su¢¢¢s$ of community initiatives, the charity remains committed to sustaining opportunities for
eonnection and peer wpport. While sp￿7￿¢ 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 cO￿p¥s1On and care.
S¢4t¢ment of Tru$te¢$' responsibilitie5
The trustees are responsible for preparing the Annual Report and the financial statements in a￿OrdanCe with
applicabl¢ law a￿1 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 A￿epted Accijunting Practice {United Kingdom
Accounting Standards and applicable law). The tn￿tee$ 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 r￿Or{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 Con￿liSSi0n
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 fir￿iCIal 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 state￿ents 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
EXpe￿Se8. (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)
Transf￿5 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 autI￿rised 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 f￿ancial 5tate]nents are set oui below.
These policies have been coJJsiStently apph'ed to all tlLe ye￿5 presen*d, U￿esS 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 orr￿e1vable 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
re￿rns, reba￿S and dI￿OUnts.
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 inCu￿ed in theiracquisition and
installation.
Depre¢latloll
Depreciation is chaTged so as to wrtte off the cost of assets, other than la￿1 and properties under construction
oyer their estimated useful lives, as follows:
Asset f lass
Office equipmeut
Depreclatlon method and rate
4 years Strai￿1t 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 estIn￿ted 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¢ obj￿tiVeS 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
Gt￿ts. and subsidies
Post and packagitig
In*rtst 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 t￿r for the year
ended 31 July 2024.
Tr￿te*s, ¢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 r￿ed *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 D￿ernber 2025
1,917
As at 31 July 2024
st￿Ck
2025
2D24
Styck
25,454
37,121
Debtors
2025
2024
TI￿e 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
H￿eS0Wen 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
Volun*er &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}- 0￿work 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
Tot*l 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
BreA￿00d grant
Glob￿8 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 fi￿d
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