FIRST Y¥ DAYS
CHILDREN'S CHARITY
Impact
Report
& Annual Accounts
2023-2024
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**First Days Children’ Charity**
Impact Report & Annual Accounts 23-24
## **Welcome from the CEO**
Welcome to the First Days Children's Charity Impact Report and Annual Accounts for 2023-24. Inside these pages, you'll discover the incredible impact we've made together this past year. Every statistic represents a child supported, a family empowered, and a future made brighter.
We are encouraged by a growing community of supporters, ensuring that the families we support are giving choice, dignity and power in their lives.
Supporting families is at the centre of all we do at First Days as we continue to pursue our long term ambition to close our doors for good, as we don’t believe charities like ours should exist at all. However, as demand grows for our services we are honoured to continue our work and grateful for every person, funder, business and trust who makes this possible.
## **Emma Cantrell MBE**
Chief Executive
**01**
**First Days Children’ Charity** Impact Report & Annual Accounts 23-24
## **Charity Information**
First Days Children’s Charity was founded on 13th January 2012 and was a small Community Group until it received official incorporation from the Charity Commission of England & Wales in 2014.
## **Charity Incorporated Organisation (CIO)**
## **Charity Number**
1157855
## **Date of Incorporation:**
15th July 2014
## **Purpose:**
Prevention or relief of poverty through the provision of goods and services throughout the UK
## **Registered Address:**
Unit 9, The Business Centre Molly Millars Lane Wokingham RG41 2QZ
## **Registered Bank:**
Lloyds Bank 30-63-54 49153568
## **Trustees:**
Rob Cant (Chair) Emma Paterson Emma Nolan Sarah Chaytor Hayley Blakeman
**First Days Children’ Charity** Impact Report & Annual Accounts 23-24
## **What do we do?**
**We empower and support families suffering financial hardship to change their lives. We walk alongside them to give choice and restore dignity, so that every child can have the same start in life.**
**We believe that there is no place in society for charities like ours, and we would like to close our doors for good because there is no need in our community.**
**Until that time we will continue to be at the place where compassion meets action.**
**Who needs our help?** of the families we support are lone **72%** parents
**12% 5%**
have fled domestic abuse in the past few weeks
**11%**
**31%**
**34%**
are from the Global Majority, compared to 13% of the local population
of the parents we support are in work, but receiving low income related benefits
are employed but receive no benefits
have no recourse to are struggling **66%** public funds with debts
**03**
**First Days Children’ Charity** Impact Report & Annual Accounts 23-24
## **Supporting families is at the centre of everything we do at First Days**
Our Family Support and specialist Coaches empower and encourage parents who are struggling financially to find the support they need, grow in confidence, and create a life they are proud of. We walk alongside parents for as long as they need, offering emotional and peer support, helping them access other services, life changing coaching and access to our essential items projects if needed.
n i* **Essential Items for Families**
We provide School Uniforms, laptops and equipment for learning to children aged 4-18 and we have a baby bank, with everything you need for babies and into the early years. We also provide beds to children who don't have anywhere safe to sleep and gifts at Christmas to children who would otherwise go without.
It's really important to us that parents have everything they need to meet their children's essential needs, and we do this by giving them choice and empowering them to access the support they need in a way that is dignified and compassionate.
## **The Chance to Thrive**
We provide many opportunities throughout the year that give children a chance to thrive in the childhood. That might be opportunities to attend sporting events, join new clubs, go to the theatre or embrace a new hobby. All things that are financially out of reach for many, but vital to a thriving and inspiring childhood.
**04**
**First Days Children’ Charity** Impact Report & Annual Accounts 23-24
## **Working with our Community**
We work closely with SHARE Wokingham and Wokingham Foodbank, alongside Wokingham Lions and other members of our community to deliver a community supermarket, offering a choice of low cost food to local people who need it.
With the same organisations we offer a Christmas experience like no other - A Christmas Presence gives families the chance to experience all the joys of visiting Father Christmas, meeting animals, creating Christmas crafts and receiving gifts, without the hefty price tag that so often comes with Christmas events.
We also work with Wokingham Lions to recycle and reuse laptops, providing working devices to children and parents who need them for their education and learning.
## **Working to Improve our Community**
We are part of the Hardship Alliance, alongside Wokingham United Charities, Citizens Advice Wokingham, Age UK Berkshire and Wokingham Borough Council, working to improve the lives of Wokingham Borough Residents who are experiencing hardship and inequality.
**05**
**First Days Children’ Charity** Impact Report & Annual Accounts 23-24
## **Our Impact**
This year we have made huge changes in how we support families, introducing Coaching and specialist family support alongside peer support to our core services, ensuring that whilst children get all the essential items they need, parents are supported too. We walk alongside parents to ensure that they have all the tools they need to not need charitable support in the future.
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**06**
**First Days Children’ Charity** Impact Report & Annual Accounts 23-24
## **The difference we make**
We prevent families from getting into debt. **47% of the families we support** said that without our intervention they would have got into debt with banks, credit cards or doorstep lenders. **A further 20%** said that they would have had to borrow money from friends or family to cover the costs of essentials.
**Early Intervention and Prevention: Our aim is to make as big a difference as we can, as early as possible in order to prevent further trauma, harm or hardship in family life.**
**85% of the families we supported** said that having choice over the options available to them was ‘very important’ to them.
We ensure that children have everything they need to meet their basic needs - **34% of the families we support** said that they would have gone without essentials without the support of First Days.
“I was at my worst mental health due to multiple issues, I hadn’t eaten or left the house for 6 days. My anxiety was through the roof but I knew I had to go to get some help. **12%** I was greeted by such wonderful, caring and amazing staff. They will have no idea how much their support means to me ... I don’t feel so alone anymore. I feel stronger and more ready to face life. Thank you.”
We support parents who are struggling with low self confidence, through our coaching programme, helping them grow their confidence and find solutions to any issues they are facing.
We save over £900k a year in household budgets
**“To know that someone is ready to listen and understand is brilliant. The First Days team always make you feel that you matter and are not just a number.”**
**07**
**First Days Children’ Charity** Impact Report & Annual Accounts 23-24
## **Our Community of Supporters**
Our volunteers are essential to us delivering our services, we are lucky enough to have regular volunteers who give their time every week to help us sort donations, support families and deliver all of our services.
**6,934** Regular volunteer hours
**2,311** Corporate volunteer hours
Thanks to the generosity of so many corporate supporters we are able to achieve so much to help families, from lifting and shifting and sorting stock to redecorating our community spaces - there is always something for a willing team of volunteers to get stuck into at First Days.
**First Days Children’ Charity** Impact Report & Annual Accounts 23-24
## **Our Funders**
We’d like to extend special thanks to the following community groups, businesses and funders who have enabled us to help so many families.
**09**
**First Days Children’ Charity** Impact Report & Annual Accounts 23-24
## **Bringing 5,000 people together in our Community**
Our fundraising events are the highlight of the year not just for us at First Days but for the families we support and the wider community in Wokingham, Bracknell and Reading.
Our ticket pricing structure is inclusive of all financial situations and our events are welcoming and have a true community feel - we are very excited for the years to come as we grow these events to be bigger and better for our community.
## **£51,618** vital funds raised
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**First Days Children’ Charity** Impact Report & Annual Accounts 23-24
## **Trustees Annual Report**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## Governing Document
The charity was incorporated on 15th July 2014; It is controlled by its Memorandum and Articles of Association and constitutes a limited
company, as defined by the Companies Act 2006.
## **Related Parties**
There are no related parties and no related party transactions.
## **Risk management**
Risks are reviewed at quarterly Trustee meetings.
## **Recruitment, Appointment and Induction of New Trustees**
Details of the trustees are disclosed on page 2. All Trustees give their time voluntarily and receive no benefits from the charity.
The charity’s Articles of Association provide for a quorum of three members. Where there is a requirement for new trustees, these would be recruited and appointed by the Chairman and existing trustees. The Chairman and Chief Executive are responsible for the induction of any new trustees.
## **Governance**
The trustees delegate the day-to-day running of the charity to the Chief Executive and she, in turn, works with senior managers across the organisation.
The trustees’ main contribution is at a strategic level and they retain overall responsibility for the charity’s governing document. They also retain responsibility for the budgets and reserve policy.
## **Remuneration policy for key management personnel**
The board of Trustees reviews and agrees the annual remuneration of the CEO, which is benchmarked against similar organisations.
## **STRATEGIC REPORT**
## **Mission and Goals**
First Days aims to restore the dignity, choices and power that is often taken from people whose life experience is negatively affected by low-income. We do this by equipping families with the essential items they need for their children in the early years and at school, providing peer support and guidance and specialist coaching.
## **Public Benefit**
First Days has helped 5,968 children this year by providing them with essential items; saving each household, on average £242 in their budget to help with other essential costs.
## **Fundraising**
In 2023/4 our total fundraising income was £596,395 (£530,951, 22-23).
With a continued increase in demand for our services, we are seeking to develop and grow our fundraising portfolio and utilise our resources more effectively.
## **Policies**
The safety and well-being of all the adults, children and young people we work with is at the heart of everything we do. We have a comprehensive Safeguarding and Child Protection Policy, which is regularly reviewed.
**11**
**First Days Children’s Charity** Impact Report & Accounts 23-24
## **FINANCIAL REVIEW**
## **Financial Performance**
First Days’ total income including fundraising and grants was £597,911 (£530,951: 22-23) We invested £57,175 in raising this income and spent £480,260 in support of our core objectives.
## **Reserves Policy**
The general reserves are required by the charity to meet its objectives of supporting families in need, to protect its current activities, and to allow the trustees to meet their responsibilities and ensure the charity continues on a going concern basis.
At the balance sheet date of 31 March 2024, the total unrestricted reserves were £162,270.
The Reserves Policy requires that the charity holds unrestricted reserves of 3 months of core operating costs for the following year. Therefore, £43,986 has been retained for use in the financial year 2024-25.
## **Going Concern**
The trustees consider that there are no material uncertainties about First Days’ ability to continue as a going concern. There are no material uncertainties affecting the current year’s accounts.
## **Principal Funding Sources**
First Days has a broad funding base, attracting support from a wide range of sources, including: corporate supporters (large and small), individual donors (giving on either an ad hoc basis or in a more regular way), fundraising events, individual and group challenge activities and community fundraising groups.
## **Equality, Diversity & Inclusion**
We are constantly learning and evolving to ensure that we are doing the best we can for all communities across our area. We are recruiting volunteers from the communities we serve, and now have these volunteers in all of our teams across the organisation. All of our front line staff have lived experience of the communities we serve.
## **PRINCIPAL RISKS & UNCERTAINTIES**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. A risk register is regularly reviewed by the trustees and helps shape the ongoing development of our plans. The Trustees consider the key strategic risks to be in the areas of:
- Sustainable income and competition in the fundraising sector.
•Ability to meet demand for services especially in the cost of living crisis.
•A fixed cost base.
Risks are deemed to be of a strategic nature if their potential impact could have a material effect on our ability to meet our mission and goals. Their presence is therefore a reflection of the priority we attach to them as opposed to our confidence in our ability to mitigate them. Sustainable income – Whilst the external environment is challenging for fundraising, there are opportunities as well as risks associated with it.
The trustees recognise the importance of developing and maintaining a variety of revenue sources, thus providing continued stability of income in the future, and maintaining this breadth and variety of income source will remain a key component of our long term fundraising strategy.
**12**
**First Days Children’s Charity** Impact Report & Accounts 23-24
## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES**
The trustees are responsible for preparing this report in accordance with applicable law and United Kingdom Accounting Standards (UK Generally Accepted Accounting Practice).
Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources including the income and expenditure, of the charity for that period. In preparing the financial statements, the trustees are required to:
- Select suitable accounting policies and then apply them consistently;
- Observe the methods and principles in the Charities SORP ;
- Make judgments and accounting estimates that are reasonable and prudent; State whether applicable UK Accounting Standards and statements of recommended practice havebeen followed, subject to any material departures disclosed and explained in the financial statements;
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and group enabling them to ensure they comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information including on the charities website. Legislation in the United Kingdom may differ from legislation in other jurisdictions.
The Trustees’ annual report has been approved by the Trustees ON BEHALF OF THE BOARD:
Rob Cant – Chair of Trustees Date:
**13**
**First Days Children’s Charity** Impact Report & Accounts 23-24
## **STATEMENT OF FINANCIAL ACTIVITIES**
FOR THE YEAR ENDING 31st March 2024
_All transactions are derived from continuing activities. All recognised gains and losses are included in the Statement of Financial Activities. Except for gains/(losses) on investments, there is no difference from the results above and the historical cost position._
|Unrestricted
funds (£)
Restricted
funds (£)
Total
funds (£)
Prior Year
funds (£)
218,776
218,776
215,898
Charitable Donations
145,037
227,072
372,109
315,053
Charitable Activities
7,027
7,029
Other Trading Activities
**Incoming resources**|Unrestricted
funds (£)
Restricted
funds (£)
Total
funds (£)
Prior Year
funds (£)
218,776
218,776
215,898
Charitable Donations
145,037
227,072
372,109
315,053
Charitable Activities
7,027
7,029
Other Trading Activities
**Incoming resources**|Unrestricted
funds (£)|Restricted
funds (£)|Total
funds (£)|Prior Year
funds (£)|
|---|---|---|---|---|---|
|Charitable Donations||218,776||218,776|215,898|
|Charitable Activities||145,037|227,072|372,109|315,053|
|Other Trading Activities||7,027||7,029||
|**Total**||**370,839**|**227,072**|**597,911**|**530,951**|
|Unrestricted
funds (£)
Restricted
funds (£)
Total
funds (£)
Prior Year
funds (£)
57,175
60,549
Raising Funds
256,061
224,199
480,260
462,884
Charitable Activities
**Resources expended**
57,175|Unrestricted
funds (£)
Restricted
funds (£)
Total
funds (£)
Prior Year
funds (£)
57,175
60,549
Raising Funds
256,061
224,199
480,260
462,884
Charitable Activities
**Resources expended**
57,175|Unrestricted
funds (£)|Restricted
funds (£)|Total
funds (£)|Prior Year
funds (£)|
|---|---|---|---|---|---|
|**Total**||**313,237**|**224,199**|**537,435**|**523,433**|
|57,176
2,873
60,475
7,518
Net income/expenditure before investment gain losses
57,602
2,873
60,475
7,518
Net income/expenditure
22,586
22,586
Extraordinary Items
(190)
(190)
Other gain/loss||||||
|Net income/expenditure before investment gain losses||57,176|2,873|60,475|7,518|
|Net income/expenditure||57,602|2,873|60,475|7,518|
|Extraordinary Items||22,586||22,586||
|Other gain/loss||(190)||(190)||
|**Net movement in funds**||**79,998**|**2,873**|**82,872**|**7,518**|
|7,518
7,518
-
Total funds brought forward
**Reconciliation of funds**||||||
|Total funds brought forward||7,518||7,518|-|
|**Total funds carried forward**||**87,516**|**2,873**|**90,390**|**7,518**|
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**First Days Children’s Charity**
Impact Report & Accounts 23-24
## **BALANCE SHEET**
FOR THE YEAR ENDING 31st March 2024
|Unrestricted
funds (£)
Restricted
funds (£)
Total
funds (£)
Prior Year
funds (£)
**Fixed Assets**
Er|
|---|
|15,513
15,513
14,936
Tangible Assets
**15,513**
**15,513**
**14,936**
**Total fixed Assets**
———_———|
|**Current Assets**|
|29,263
29,263
20,183
Debtors
123,493
123,493
72,738
Cash at bank in hand
**152,756**
**152,756**
**92,921**
**Total current assets**
~~SO~~|
|5,999
5,999
28,884
Creditors due falling within one year
146,757
146,757
64,038
Net current assets/liabilities
**162,270**
**162,270**
**79,398**
**Total net assets or liabilities**
~~a~~|
|**Funds of the Charity**|
|Restricted income funds
162,270
162,270
79,398
Unrestricted Funds
**162,270**
**162,270**
**79,398**
**Total Funds**
~~rr~~|
|The net movement of funds in the year relating to 2023-24 was£8,872.|
|The financial statements are approved and authorised by the Board of the Trustees on 26th|
|January 2025 and were signed below on its behalf by:|
Rob Cant - Chair of Trustees
**15**
**First Days Children’s Charity** Impact Report & Accounts 23-24
## **NOTES TO THE FINANCIAL STATEMENTS**
## **1 Accounting policies**
## **Basis of Preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) – (Charities SORP 2015 (Second Edition, effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. First Days Children’s Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
## **Judgements and estimates**
The Trustees have made no key judgements which have a significant effect on the accounts. The Trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.
## **Preparation of the accounts on a going concern basis**
Trustees have reviewed forecast income, expenditure and cash flows in the planning process and consider that the charity will have adequate resources to continue for the foreseeable future, despite what they anticipate to be a prolonged period of ongoing economic challenge and uncertainty due to external economic conditions. There are no material uncertainties faced by the charity. It is therefore appropriate to continue to prepare the accounts is on a going concern basis.
## **Income**
All income is recognised once the charity has entitlement to income, it is probable that income will be received and the amount of income receivable can be measured reliably. Income from grants is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred.
## **Expenditure**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category.
## **Irrecoverable Value Added Tax (VAT)**
Expenditure on which there is irrecoverable VAT is shown within each relevant cost category gross of VAT.
## **Raising Funds**
These costs are incurred in relation to the fundraising events. As well as the direct costs associated with each event, costs are included in relation to staff members who are engaged directly in fundraising events, publicity
campaigns to generate income and an appropriate proportion of their use of shared facilities and central services.
## **Charitable Activities**
Liabilities for expenses are recognised as expenditure as soon as there is a specific commitment creating an obligation and an expectation that a wish will be fulfilled.
The liabilities at the balance sheet date are included both as creditors due within one year and creditors due after more than one year.
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**First Days Children’s Charity** Impact Report & Accounts 23-24
## **Gifts in Kind**
The charity receives the benefit of work carried out by volunteers, the value of which is not included in these accounts.
## **Donated goods**
The charity receives donations from the public of second-hand items for babies and children which are passed onto families in need, free of charge. The value of these goods are not included in these accounts.
## **Cost of Administration**
These costs are allocated to the cost of raising funds and charitable activities on the basis of an appropriate apportionment of resources and activities.
## **Leases**
Payments under operating leases are charged to the Statement of Financial Activities on a straight line basis over the life of the lease.
## **Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **2. Legal status of the charity**
The charity is a charitable incorporated organisation registered in England and Wales with the Charity Commission and has no share capital.
## **Tangible Fixed Assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures, Fittings & Equipment 20% on cost Motor Vehicles 20% on cost, when the vehicle is less than 12 years old.
## **The registered office is:**
Unit 9, The Business Centre, Molly Millars Lane, Wokingham RG41 2QZ.
## **Fund Accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can be used only for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
## **Pensions**
Employees of the charity are entitled to join the NEST pension scheme. The charity’s contribution is restricted to the contributions enclosed. Pension costs are allocated in line with associated costs of the relevant employee.
**17**
**First Days Children’s Charity** Impact Report & Accounts 23-24
|Unrestricted
funds (£)
Restricted
funds (£)
Total
funds (£)
Prior Year
funds (£)
168,533
168,533
195,428
Charitable donations
702
Gift Aid
**3. Analysis of Income**
145,037
227,072
372,109
315,053
Grants
50,242
50,242
19,243
Event Income
7,027
7.027
525
Sale of Product Income|Unrestricted
funds (£)
Restricted
funds (£)
Total
funds (£)
Prior Year
funds (£)
168,533
168,533
195,428
Charitable donations
702
Gift Aid
**3. Analysis of Income**
145,037
227,072
372,109
315,053
Grants
50,242
50,242
19,243
Event Income
7,027
7.027
525
Sale of Product Income|Unrestricted
funds (£)|Restricted
funds (£)|Total
funds (£)|Prior Year
funds (£)|
|---|---|---|---|---|---|
|Event Income||50,242||50,242|19,243|
|Sale of Product Income||7,027||7.027|525|
|**Total**||**370,839**|**227,072**|**597,911**|**530,951**|
## **4. Analysis of Receipt of Government Grants**
## **This Year**
|**This Year**|||
|---|---|---|
|Wokingham Borough Council - Household Support Fund||30,000|
|Wokingham Borough Council - Tackling Poverty||110,343|
|Bracknell Forest Council - Household Support Fund||30,000|
|Reading Borough Council||1,287|
|Central Government Cost of Living Fund||75,000|
||||
|**Total**||**246,630**|
## **Last Year**
|Wokingham Borough Council - Household Support Fund||64,116|
|---|---|---|
|Wokingham Borough Council - Tackling Poverty||30,010|
|Reading Borough Council||3,000|
|Wokingham Borough Council - Ukrainian Response||17,960|
|Wokingham Borough Council - HAF||5,140|
||||
|**Total**||**120,226**|
**18**
**First Days Children’s Charity** Impact Report & Accounts 23-24
## **5. Donated Goods, Facilities and Services**
Donated goods are not recognised at a value as they are donated to the charity and distributed as part of our charitable activities. Unpaid volunteers are a key element of delivery of our charitable services.
|Incurred seeking donations
This Year
**4. Analysis of expenditure**
8,189
Last Year
Unrestricted
funds (£)
Restricted
funds (£)
Total
funds (£)
Unrestricted
funds (£)
Restricted
funds (£)
Total
funds (£)
8,189
9,516
9,516
Incurred seeking grants
41,402
41,402
38,914
38,914
Staging fundraising events
7,584
7,584
11,950
11,950
Direct Mail
169
169
**Expenditure on raising funds**|Incurred seeking donations
This Year
**4. Analysis of expenditure**
8,189
Last Year
Unrestricted
funds (£)
Restricted
funds (£)
Total
funds (£)
Unrestricted
funds (£)
Restricted
funds (£)
Total
funds (£)
8,189
9,516
9,516
Incurred seeking grants
41,402
41,402
38,914
38,914
Staging fundraising events
7,584
7,584
11,950
11,950
Direct Mail
169
169
**Expenditure on raising funds**|Incurred seeking donations
This Year
**4. Analysis of expenditure**
8,189
Last Year
Unrestricted
funds (£)
Restricted
funds (£)
Total
funds (£)
Unrestricted
funds (£)
Restricted
funds (£)
Total
funds (£)
8,189
9,516
9,516
Incurred seeking grants
41,402
41,402
38,914
38,914
Staging fundraising events
7,584
7,584
11,950
11,950
Direct Mail
169
169
**Expenditure on raising funds**|Incurred seeking donations
This Year
**4. Analysis of expenditure**
8,189
Last Year
Unrestricted
funds (£)
Restricted
funds (£)
Total
funds (£)
Unrestricted
funds (£)
Restricted
funds (£)
Total
funds (£)
8,189
9,516
9,516
Incurred seeking grants
41,402
41,402
38,914
38,914
Staging fundraising events
7,584
7,584
11,950
11,950
Direct Mail
169
169
**Expenditure on raising funds**|Incurred seeking donations
This Year
**4. Analysis of expenditure**
8,189
Last Year
Unrestricted
funds (£)
Restricted
funds (£)
Total
funds (£)
Unrestricted
funds (£)
Restricted
funds (£)
Total
funds (£)
8,189
9,516
9,516
Incurred seeking grants
41,402
41,402
38,914
38,914
Staging fundraising events
7,584
7,584
11,950
11,950
Direct Mail
169
169
**Expenditure on raising funds**|Incurred seeking donations
This Year
**4. Analysis of expenditure**
8,189
Last Year
Unrestricted
funds (£)
Restricted
funds (£)
Total
funds (£)
Unrestricted
funds (£)
Restricted
funds (£)
Total
funds (£)
8,189
9,516
9,516
Incurred seeking grants
41,402
41,402
38,914
38,914
Staging fundraising events
7,584
7,584
11,950
11,950
Direct Mail
169
169
**Expenditure on raising funds**|Incurred seeking donations
This Year
**4. Analysis of expenditure**
8,189
Last Year
Unrestricted
funds (£)
Restricted
funds (£)
Total
funds (£)
Unrestricted
funds (£)
Restricted
funds (£)
Total
funds (£)
8,189
9,516
9,516
Incurred seeking grants
41,402
41,402
38,914
38,914
Staging fundraising events
7,584
7,584
11,950
11,950
Direct Mail
169
169
**Expenditure on raising funds**|Last Year|Last Year|Last Year|
|---|---|---|---|---|---|---|---|---|---|
||||||||Unrestricted
funds (£)|Restricted
funds (£)|Total
funds (£)|
|Incurred seeking donations||8,189|||8,189||9,516||9,516|
|Incurred seeking grants||41,402|||41,402||38,914||38,914|
|Staging fundraising events||7,584|||7,584||11,950||11,950|
|Direct Mail|||||||169||169|
|**Total**||**57,175**|||**57,175**||**60,549**||**60,549**|
|Staff costs
This Year
189,855
Last Year
Unrestricted
funds (£)
Restricted
funds (£)
Total
funds (£)
Unrestricted
funds (£)
Restricted
funds (£)
Total
funds (£)
128,679
318,543
62,998
137,959
200,957
Building & Insurance
60,346
30,546
90,892
83,653
83,653
Administrative costs
5,880
16,449
22,309
24,042
24,042
Cost of goods to beneficiaries
48,525
48,525
90,115
90,115
**Expenditure on**
**charitable activities**
Household Support Fund
(Direct payments to beneficiaries)
64,116
64,116||||||||||
|Staff costs||||||||||
|Building & Insurance||||||||||
|Administrative costs||||||||||
|Cost of goods to beneficiaries||||||||||
|Household Support Fund
(Direct payments to beneficiaries)||||||||||
|||**256,061**||**224,199**|**480,260**||**260,809**|**137,959**|**464,884**|
|**Last Year**
**Total**||||||||||
|||||||||||
|**Last Year**
**Total Expenditure**||313,236||224,199|**537,435**||321,358|137,959|**523,433**|
|**4. Paid Staff**
This Year
Last Year
296,909
195,467
53,557
19,437
9,470
3,055
Salaries
Social Security Costs
Pension costs||||||||||
|Salaries|||296,909||||195,467|||
|Social Security Costs|||53,557||||19,437|||
|Pension costs|||9,470||||3,055|||
|**Total Staff Costs**|||**359,936**||||**217,959**|||
One employee received employee benefits (excluding employer pension costs) for the reporting period between £60,000 and £69,999. The total amount paid to key management personnel (including trustees and senior management) for their services to the charity is £62,223.
The charity has 17 employees, FTE 10.1; last year this was 13 employees, FTE 6.4.
**19**
**First Days Children’s Charity** Impact Report & Accounts 23-24
|This Year (£)
**8 Defined contribution**
**pension scheme**
Last Year (£)|This Year (£)
**8 Defined contribution**
**pension scheme**
Last Year (£)|This Year (£)
**8 Defined contribution**
**pension scheme**
Last Year (£)|
|---|---|---|
|Amount of contributions recognised in
the SOFA as an expense|9,470|3,101|
|**9 Tangible Fixed Assets**
Plant, machinery &
motor vehicles (£)
Fixtures, fittings &
equipment (£)
Total (£)
11,544
7,242
18,786
At the beginning of the year
Trade debtors
This Year
**10 Debtors &**
**Prepayments**
Last Year
0
7,242
7,242
At the end of the year|||
|Trade debtors|||
|Prepayments and accrued income|29,263|20,183|
|**Total**|**29,263**|**20,183**|
**Analysis of debtors recoverable in more than 1 year (including debtors above)**
|Prepayments and accrued income|This Year|Last Year|
|---|---|---|
|**Total**|**20,183**|**20,183**|
|Last year
(£)
This year
(£)
Last year
(£)
This year
(£)
22,586
Accruals and deferred income
5,667
3,717
Taxation and social security
**11. Creditors and Accruals**
Amounts falling due within one year
Amounts falling due after more than one year
Trade Creditors
332.50
332.50
**Other creditors**
**5,999**
**26,846**
This Year (£)
**12 Cash at Bank in hand**
Last Year (£)|Last year
(£)
This year
(£)
Last year
(£)
This year
(£)
22,586
Accruals and deferred income
5,667
3,717
Taxation and social security
**11. Creditors and Accruals**
Amounts falling due within one year
Amounts falling due after more than one year
Trade Creditors
332.50
332.50
**Other creditors**
**5,999**
**26,846**
This Year (£)
**12 Cash at Bank in hand**
Last Year (£)|Amounts falling due within one year|Amounts falling due within one year|Amounts falling due within one year|Amounts falling due after more than one year|Amounts falling due after more than one year|
|---|---|---|---|---|---|---|
|||This year
(£)|Last year
(£)||This year
(£)|Last year
(£)|
|Cash at bank in hand|123,429|||72,738|||
|**Total**|**123,429**|||**72,738**|||
**20**
**First Days Children’s Charity** Impact Report & Annual Accounts 23-24
## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS**
FOR THE YEAR ENDING 31st March 2024
## **Report to the Trustees of First Days Children’s Charity Registered Charity Number: 1157855**
I report to the trustees on my examination of the accounts of the above charity (the Trust) for the year ended 31/03/2024.
## **Responsibilities and basis of the report:**
As the charity’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the application Directions given by the charity commission under section 145(5)(b) of the Act.
**Independent Examiners Report:** The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Chartered Institute of Management Accountants.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which give me cause to believe that in any material respect:
- The accounting records were not kept in accordance with Section 130 of the charities act, or the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true 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 report in other to enable proper understanding of the accounts to be reached.
## **Signed:**
## **Full Name**
Ashley-Martin Llewellyn Teppler
## **Relevant professional qualifications or body:**
Chartered Institute of Management Accountants (member ID 1-7IMMQX)
## **Address:**
14 Wallis Drive, Bramley, Tadley, Hampshire. RG26 5XQ
**21**
## **FIRST DAYS CHILDREN’S CHARITY**
**First Days Warehouse (Donations, Admin & Fundraising):** Unit 9, The Business Centre, Molly Millars Lane. RG41 2QZ **Elevate Centre (Family Support Team, Coaching, CEO and Logistics):** Seymour House, Denmark Street, Wokingham, RG40 2AZ **School Days (School Uniform Project & Babybank):**
3 The Courtyard, Denmark Street, Wokingham, RG40 2AZ
**Phone:** 0118 921 9338
**email:** info@firstdays.net **web:** firstdays.net
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