Docusign Envelope ID.. 069C6A8A-D38247E&A974-DF3A8D7B3B4F ERB'S PALSY GROUP TRUSTEES. REPORT AND FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 JULY 2025 (Registered Charity Number 1157720) Thomas & Young Limited Chartered Accountants Solihull
Docusign Envelope ID: 069C6A8A-D38247E8-A974-DF3A8D7B3B4F ERB'S PALSY GROUP CONTENTS Page Legal and administrative information Trustees, Report 24 Independent Examiners, Report statement of Financial Activities Balance Sheet Notes to the Accounts 8-15
Docusign Envelope ID.. 069C6A8A-D38247E8-A974-DF3A8D7B3B4F ERB'S PALSY GROUP Legal and administrative information Chair K Hillyer Trustees K Hillyer T Spurway S Prichard K Hawksby T Hole A Swift J Dewdney C Hemming Charity number 1157720 Registered office 60 Anchorway Road Coventry CV3 6JJ Bankers Barclays Bank UK PLC Independent examiner Thomas & Young Limited Carleton House 266-268 Stratford Road Shirley Solihull West Midlands B90 3AD Page I
Docusign Envelope ID.. 069C6A8A-D38247E8-A974-DF3A8D7B3B4F ERB'S PALSY GROUP REPORT OF THE TRusfEES For the year ended 31 July 2025 The Trustees present their port for the purFK)ses of the Charities Act 2011 for the year ended 31 July 2025. TRUSTEES The Trustees who served during the year, and who have resigned or been appointed, are named on page l. OBJEcfIvES AND AcrIvrrIES Objectives and aims The charity's aim and objective are to advance education of the public in the subject of Erb's Palsy, particularly by the provision of information and guidance to those living with Erb's Palsy (and their families) to assist them to achieve their physical, intellectual, emotional and social potential. The activities include making grants to individuals, providing human resources, advocacy, advice and information. Public Benefit The public benefits of the charity are raising awareness of Erb's Palsy. The public benefits directly relate to the charity's key objectives. No detriment or harm arises from the charity providing the public benefits. In shaping the objettives for the year and planning the charity's activities, the charity trustees have referred to the guidance contained in the Charity commission's general guidance on public benefit when reviewing the company's aims and objectives and in planning future activities. Charitable activities The Charity has had a busy year this year with around 20 new people signing up for registered membership of the organisation. Whilst as pleasing as this is for the Charity it does mean that there are still babies being injured during delivery and we have much work to do in terms of reducing the incidence rate of injury. Our awareness week was very busy With hundreds of fatts and information around the organisation being shared on all social media channels. This has helped increase our following on a range of platforms and this area is one we will continue to pursue in order that we are able to reach people who may not yet know about the Charity. The Trustees held our first Multi-Disciplinary Team Training event in May. Over 60 Health Care Professionals from a range of professions joined us for this change of format event. Page 2
Docusign Envelope ID.. 069C6A8A-D38247E8-A974-DF3A8D7B3B4F ERB'S PALSY GROUP REPORT OF THE TRusfEES (continued) For the year ended 31 July 2025 We had a mixture of Midwives, Midwifery Students, Physiotherapists, Occupational Therapists and Legal Expert witnesses at the event. The rnorning was dedicated to Lived Experiences expertly presented by our adult members with the disability and parent of children with Erb's Palsy, as ever these presentstions had a profound effect on the delegates and there was much discussion during the coffee and lunch breaks about them. The afternoon presentations were split by discipline and as ever our colleagues from NHS England shared their expertise with delegates, via presentations and question and answer sessions. Feedback from delegates and speakers was helpful in identifying areas which could be improved, with a surprising outcome that the Therapist amongst the delegates would have liked some information about actual process of injury which results in the disability, so this is an area we will be addressing for future events. Three Trustees attended the Narakas Symposium in Turin, as well as meeting up with the leading surgeons dealing with this disability, it was also a chance for the Family Support Groups to come together and share expertise and areas of Good Prattice. on again, we met up with colleagues from the Netherlands and Germany as well as the USA. For the first time in about 10 years there were also representstives from our close neighbours in the Republic of Ireland. Many new studies were presented at the symposium, with research being undertaken into genetics, late surgical interrfentions and as ever, ways to try for a better outcome from early nerve surgery. The TrUStS were delighted to be asked to attend the next symposium which will be held in Paris in 2027 this invitation from the Congress organisers is the clearest indication from Elite Surgeons that the role of Family Support is being tsken very seriously, with them realising the impact of team work on the results of their work. This represents a huge step forward since the first symposia our Trustees attended in 2004- when the Family Support members were not even allowed in the room where the presentations were happening - progress at a snail's pace - but progress none the less! Our organisation has continued to collaborate with a range of external stskeholders, from Medical stsff seeking support with studies, to students at Queen Mary's University London, who have undertaken several projects around social media and Member engagement on our behalf. These projects have been well researched and have given the Trustees guidelines by which we can raise our presence digitally and gain and retain new contacts. We are grateful to our Trustee Tom Spurway who has facilitated the projects betw&n the students and our Charity. It only remains for me to thank my fellow Trustees. Jackie Dewdney, Kim Hawksby, Clair Hemming, Trudi Hole, Stacey Prichard, Tom Spurway and Amy Swift for their help and support over the past year. FINANCIAL REVIEW Reserves policy The trustees have examined the charitr¢s requirements for reserves and have established a policy that unrestricted reserves should be sufficient to cover at least six months of the charity's unrestricted expenditure. This has been achieved. The financial results for the year are shown in the ststement of financial activities on page 7. Page 3
Docusign Envelope ID.. 069C6A8A-D38247E8-A974-DF3A8D7B3B4F ERB'S PALSY GROUP REPORT OF THE TRusfEES (continued) For the year ended 31 July 2025 Structurei governance and management Governing document The charity is a charitable incorporated organisation. Recruitment and appointment of new trustees The existing trust make appointments of new tsustees when drned necessary in order to perform the trust's objettives effectively. Potential tsustees are selected on the basis of their relevant background and experience and are expected to attively support and further the charivs work. APPROVAL This report was approved by the Board of Trust on 05-02-2026 and signed on their behalf by: Sillned by.. K Hillyer (Trustee) Page 4
Docusign Envelope ID.. 069C6A8A-D38247E8-A974-DF3A8D7B3B4F ERB'S PALSY GROUP Independent Examiner's Report to the Trustees of ERB'S Palsy Group I report to the charity trust on my examination of the accounts of the charitable company for the year ended 31 July 2025, which are set out on pages 6 to 15. Responsibilities and basis of report A5 the charivs trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 Cthe ACV). I report in respect of my examination of the charity's accounts carTied out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent examinerfs statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respert of the charity as required by section 130 of the Att; or the accounts do not accord with those records; or the accounts do not comply with the applicable requirements concerning the fomi and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a rue and fair view, which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this port in order to enable a proper understanding of the accounts to be reached. Mark McLean FCA Thomas & Young Limited Chartered Accountants by. 35B092752FCD4B6 Carleton House 266 - 268 Stratford Road Shirley Solihull West Midlands B90 3AD 06-02-2026 Dated: Page 5
Docusign Envelope ID.. 069C6A8A-D38247E8-A974-DF3A8D7B3B4F ERB'S PALSY GROUP ststement of Financial Activities for the year ended 31 July 2025 Unrestricted Restricted Total Total Note Funds Funds 2025 2024 Income and endowments from: Donations and legacies Charitable activities Income from investments 42,218 2,082 249 5,390 47,608 2,082 249 62,975 1,458 177 Total income Expenditure on: Charitsble artivities 49,433 494 49,927 71,992 Total resources expended 494 Net incoming/(outgoing) resources before transfers (4,884) 4,896 12 (7,382) Gross transfers between funds Net movement in funds (4,884) 4,896 12 (7,382) Reconciliation of funds: Total funds brought forward 25,480 1,732 27,212 34,594 Total funds carried forward 20,596 6,628 27,224 27,212 The statement of financial attivities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. Page 6
Docusign Envelope ID.. 069C6A8A-D38247E8-A974-DF3A8D7B3B4F ERB'S PALSY GROUP BALANCE SHEEr As at 31 July 2025 Note 2025 2024 CURRENT ASSETS Debtors Stock Cash at bank and in hand 11 5,107 195 21,922 3,268 195 23,749 27,224 27,212 CREDrroRS: amounts falling due within one year 12 Net current assets 27,224 27,212 Total assets less current liabilities 27,224 27,212 FUND BALANCES Restricted Unrestricted 13 6,378 20,846 1,732 25,480 27,224 27,212 The financial statements were approved by the Trustees on its behalf by: 05-02-2026 and signed on Svjned br. K Hillyer (Trustee) Page 7
Docusign Envelope ID.. 069C6A8A-D38247E8-A974-DF3A8D7B3B4F ERB'S PALSY GROUP NOTES TO THE FINANCIAL sfATEMEKrs for the year ended 31 July 2025 Accounting Policies Charity information ERB'S Palsy Group is a charitable incorporated organisation, whose principal address is shown on page 3. l. l Accounting convention These accounts have bn prepared in accordan with FRS 102 "The Financial Reporting Stsndard applicable in the UK and Republic of Ireland" C'FRS 102'J, "Accounting and Repjrting by Charib'es" the Statement of Recommended Practice for Charities applying FRS 102, the Charities Att 2011 and UK Generally Accepted Accounting Practice as it applied from l January 2015. This is a Public Benefit Entity as defined by FRS 102. The accounts have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the statement of Recommended Practice for Charib'es applying FRS 102 rather than the version of the Statement of Recommended Practi, which is referred to in the Regulations, but which has since been withdrawn. The accounts are prepared in sterling, which is the functional currency. The Monetary amounts in these financial statements are rounded to the nearest £1. The accounts have been prepared under the historiGal cost convention. The principal accounting policies adopted are set out below: 1.2 Going concern At the time of approving the accounts, the trustees have a reasonable expettation that they have adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the accounts. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the in furtherance of their charitable objectives unless the fvnds have bn designed for other puOseS. Restritted funds are subject to specific conditions by donors as to how they may be used. 1.4 Incoming resources Income is recognised when the Charty is legally entitled to it after any performance conditions have bn met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are reccrfjnised once the Charity has bn notified of the donation unless performan conditions require deferral of the amount. Page 8
Docusign Envelope ID.. 069C6A8A-D38247E8-A974-DF3A8D7B3B4F ERB'S PALSY GROUP NOTES TO THE FINANCIAL sfATEMEKrs for the year ended 31 July 2025 Accounting Policies (Continued) 1.4 Incoming resoUrS (continued) Income tax recoverable in relation to donations received under Gift Aid or Deeds of Covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the Charity has bn notified of an impending distribub'on, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes. 1.5 Resources expended All expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or construttive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. Irrecoverable VAT is charged as an expense against the artivity for which expenditure arose. Supwrt costs are those that assist the work of the charity but do not directly represent charitable attivities and include office costs, govemance costs and other administrative costs. They are incurred direcuy in support of expenditure on the objects of the charity. All support costs have bn allocated against the general charitable activity. The analysis of these costs is induded in note 7. 1.6 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short- term liquid investments with original maturities of thr& months or less and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.7 Financial instruments The charity has eletted to apply the provisions of Settion 11 'Basic Financial Instruments, and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charivs balan sheet when the charity becomes party to the contractual provisions of the instrument. Page 9
Docusign Envelope ID.. 069C6A8A-D38247E8-A974-DF3A8D7B3B4F ERB'S PALSY GROUP NOTES TO THE FINANCIAL sfATEMEKrs for the year ended 31 July 2025 Accounting Policies (Continued) 1.7 Financial instruments (Continued) Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Ba¢ financialassets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transattion price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the fvture receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities, including creditors and bank loans are initially recognised at transaction pri unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the futu payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate methc(l. Trade creditors are obligations to pay for g(y)ds or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transattion pri and subsequently measured at amortised cost using the effective interest method. Derecognitson of financial liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or canlled. Critical accounting estimates and judgements In the application of the Charivs accounting policies, they are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sour. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying a55umptions are reviewed on an ongoing basis. Revisions to accounting estimates a recognised in the period in which the estimate is revised where the revision affS only that period, or in the period of the revision and future peric(Is where the revision affects both current and future periods. Page 10
Docusign Envelope ID.. 069C6A8A-D38247E8-A974-DF3A8D7B3B4F ERB'S PALSY GROUP NOTES TO THE FINANCIAL sfATEMENTS (continued) for the year ended 31 July 2025 Donations and legacies 2025 2024 Donations & Gifts 46,964 61,001 Grants Membership fees 2,234 1,974 49,198 62,975 Income from donations and legacies was £49,198 (2024: £62,975) of which £5,140 (2024 £12,839) was attributable to restricted funds and £+1,058 (2024: £50,136) was attributable to unrestricted funds. Charitable activities 2025 2024 Conference and merchandise 492 493 study Day 140 Anniversary ball 825 492 1,458 Income from charitable activities was £2,082 (2024: £1,458) of which £1,590 (2024: £965) was attributable to restricted funds and £492 (2024: £493) was attributsble to unrestricted funds. Investment Income 2025 2024 Interest receivable 249 177 249 177 Page 11
Docusign Envelope ID.. 069C6A8A-D38247E8-A974-DF3A8D7B3B4F ERB'S PALSY GROUP NOTES TO THE FINANCIAL sfATEMEKfs (continued) for the year ended 31 July 2025 Analysis of expenditure on charitable activities Total 2025 Total 2024 AGM & Funday Erb's Blerb Newsletter Study Day Merchandise Expenses Equipment Advertising, Website & Database Anniversary Ball Outreach Tim Dyde Fund Narakas Conference Travel Grant 494 6,100 8,881 819 899 1,860 18,685 4,745 5,091 1,339 1,828 10,742 691 315 2,429 585 22,760 42,745 Share of support costs (see note 7) Share of governance costs ( note 7) 22,243 4,925 49,927 25,784 3,463 71,992 Analysis by fund Unrestricted funds Restricted funds 49,433 494 33,479 Page 12
Docusign Envelope ID.. 069C6A8A-D38247E8-A974-DF3A8D7B3B4F ERB'S PALSY GROUP NOTES TO THE FINANCIAL sfATEMEKfs (continued) for the year ended 31 July 2025 Support costs Support costs Governance costs 2025 2024 Online Donation Costs Storage Costs Insurance Prizes & Gifts Printing, Postage &ststionery Phone & Internet Accom & Subsistence Travel Subscriptions Computer costs Fundraising Trust Meetings Professional fS 216 1,812 699 283 216 1,812 699 283 216 1,812 678 607 12,286 1,057 3,012 1,459 1,326 93 12,286 1,057 3,012 1,459 1,326 93 11,955 1,333 1,999 3,155 1,433 974 1,622 2,077 1,386 29,247 3,005 1,920 4,925 3,005 1,920 27,168 22,243 Governance costs include payments to the independent examiners of £1,920 (2024 £1,386) for accountsncy fs. No trustees (nor any persons connected with them) received any remuneration or benefits. £3,638 was reimbursed for directly incurred expenses to seven tsustees. Employees The were no employees durrng the year. Page 13
Docusign Envelope ID.. 069C6A8A-D38247E8-A974-DF3A8D7B3B4F ERB'S PALSY GROUP NOTES TO THE FINANCIAL sfATEMEKfs (continued) for the year ended 31 July 2025 10 Financial instruments 2025 2024 Carrying amount of financial liabilities Measured at amortised cost 11 Debtors 2025 2024 Amounts falling due within one year: Prepayments and accrued income 5,107 3,268 12 Creditors amounts falling due within one year 2025 2024 Accruals and deferred income 13 Analysis of net assets between funds Restricted Unrestricted Total Fund balances at 31 July 2025 are represented by: Current assets/(liabilities) 6,628 20,596 27,224 rim Dyde AGM & Anniversary Study Memorial Funday Day TOTAL Opening Income Expenditure Transfers Closing 1,732 1,732 5,390 (494) 5,390 (494) The Tim Dyde Fund provide5 financial assistan to gifted or tslented individuals with Erb's Plasy. Other restritted fijnds are to fund the cost of specific activities. Page 14
Docusign Envelope ID.. 069C6A8A-D38247E8-A974-DF3A8D7B3B4F ERB'S PALSY GROUP NOTES TO THE FINANCIAL sfATEMEKfs (continued) for the year ended 31 July 2025 14 Related party transactions There were no disclosable related party transactions during the year (2024 - none). Page 15