Charity number: 1158212
THE ELLA ROBERTA FAMILY FOUNDATION
UNAUDrrED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

THE ELLA ROBERTA FAMILY FOUNDATION
CONTENTS
Page
Reference and administrative details of the Charity, its Trustees and advisers
Trustees, report
Independ8nt examinefs report
10
Statoment of financlal a¢tivities
11
Balance sheet
12
Notes to Ihe financial statements
13-26

THE ELLA ROBERTA FAMILY FOUNDATION
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARifY. ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2024
Trustees
Emity Steadman
Bart)ara Gray
Sharon Famley
Hannah OmoloIu.
Rosamund Ad(M>Kissi-Debrah
Jeffrey Smith- SeniorAdviser
Charlty registered number
1158212
Company Number
CE001609
Princlpal office
Abbotshall Healthy Life Centre
Abbotshall Road
Catford
SE6 1SQ
Secrelary
Catrierine Sution
Independent Examiner
MFKhan
Chartered Accountants
375 Coventy Road
Bimiingham
West midla￿1$
B100SW

THE ELLA ROBERTA FAMILY FOUNDATION
TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their annual report logethei wsth the financial statemenls of The Ella Roberta Family
Foundalion for the year 1 January 2024 to 31 December 2024.
Obje¢tives and actlvltles
Policies and objectlves
The Ella Roberta Family Foundation campaigns for Clean Air for All in the UK and worldwide. Ella Roberta died
a sudden death aged 9, from an asthma attack directy caused by air pollution. The Coroner's inquest. concluded
on 16th December 2020, and his Prevention of Fulure Deaths report can be found on our website here:
htt s:Ilellaroberta.or
Icarn
nslin
t-IX)roners-re
ort
In setting objeclives and planning for activiiies, the Trustees have given due consideration to general guidance
published by the Charity Commission relating to wblic benef( induding the guidance 'Public benefit.. running a
charity (PB2)'.
b. Achievements and perforniance
Issued in 2021. after the landmark second inquest into Ella's death. Coroner Philip Barlow released a Prevention
of Future Deaths Report {PFD>. He highlighted Ihree concerns which pose ongoing risk to life:
1. World Health iTrganisation's IWHO) guidelines should be seen as minimum requirements for
air pollution targets.
2. The need to raise public awareness about air pollution and its effects and increase the capacity
to monitor air quality.
3. Improve patient advice about the impacts of air pollulion. indtsding addressing medical and
nutsing training, professional guideline levels aThJ in undergraduate and postgraduate education.
The Foundation continues lo campaign to make tt)e Coronerfs three recommendations a reality. The PFD report
has shaped the narrative and broader campaign to dean up the air for all UK citizens. The Foundation's work is
also to advocate for these guidelines to be followed by govemments, councils. medical professionals. all over
the world.
Our trustees, the founder and small team of employees have focused on several activities throughout the year,
all of which are digned to the charty's objectNes and the PFD recommendations. Highlights include:
1.Reduce air pollution: national air pollution limits should be in line with WHO guidelines.
The Foundation continued its policy and public affairs work. specifically campaigning for the UK government to
set new air quality targets to those recommended in the WHO 2021 guidelines. This included tsvelve, high level
meetings with MPS. policymakers and members of the Greatei London Authority over the course of the year.
After Suc￿sSfij1IY making its way through the House of Lords in 2023. The Clean Air (Human Right's) Bill, also
known as Ella's Law. continued through the legislative process and had its first reading in the House of
Commons in January 2024. Unfortunatety. Parliamenl was dissolved ahead of the general election before it
could have its second reading. Ella's Law aims lo establish dean air as a human right and sets OLrt a pathway
for the UK to reach the minimum air quality standards as sel by the World Health Organisation (WHO>. The
Foundation will continue to advocate for Ella's Law.

THE ELLA ROBERTA FAMILY FOUNDATION
TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
ERFF'S founder. RosarNnd spd(e al an event hosted by the UK Environmental Law Association (UKELA) about
her experien￿ of liligation, social and racial Justi￿ and air pollution.
Towards the end of the year, Rosamund atlended a Ministerial roundtable hosted by the new Air Quality Minister
Emma Hardy MP. The purpose of the meeting was to look at the opportunities for taking forward the
recommendations from the Air Quality Information System (AQIS) review, in addition to discussing the role that
the health community a￿1 health professionals have in this area. as wdl as the opportunities to engage with the
wider public and communrties.
Following the release of new data on child asthma deaths in England between 2019-2023 (National Child
Mortality Database's thematic report 'Child Deaths due to Asthma or Anaphylaxis), Rosamund released
statement calling on the Govemment lo acl now to prevent more senseless child deaths from asthma. Key points
from the report that Rosamund references in her statement are:
There were 54 child deaths due lo asthma belMeen April 2019 and March 2023
That's 1 death every 4 weeks (aged 2-17)
All of the 54 children who died had been exposed to air pollution above WHO guidelines
The death Tate is 4 times higher in deprived areas
The Foundation continues to campaign for an Asthma & Allergy Tsar (o champKM Ihe cause within government
and hold decision makers to account on their actions.
2.Raise awareness of the dangers of air pollution amongst the general public.
The PFD report found that most people were not aware of the impact air Follution has on their and their
children's, health or where lo get find infortnation about air pollution levels. By sharing Ella's story and her
campaign work, Rosamund believes she is enabling people to make infomied decisions so they can lower their
exposure to air pollution and to advocate for their families to health professionals and poltticians demanding
change to clean up the air they breathe.
Rosamund continues to raise awareness of air pollution and its effects by gThfing lalks and piesentations across
the UK and globally. Her impact has been far-read)ing with media appearances on podcasts. TV. radio and
news publications outstde of the UK. Notable international engagements induded interviews wtth CBC'S
(Canadian Broadcasting Corporation). Radio One 'VVhat on Earth, show. CBC Radio is the largest radio network
in Canada" Ihe 'What on Earth, show has between 1.000-10.000 monthly listeners. As well as the US based
Institute for Science & Policy for their 'Clearing the podcasL
International TV appearances induded TRTS World Roundtable news discussion show. TRT World is the
English-language channel of the Turkish Radio and Television Corporation (TRT). Turkiye's national public
broadcaster. TRfs English4anguage intemational news channel alone reaches 260 million homes in 190
countries. Rosamund was interviewed by ARD TV. a popular TV d7annel in Gern￿nY with the second highest
audien￿ share. She was also interviewed by a Brdzilian TV nelwork as part of a larger ple￿ about the impact
of air pollution, which is expected to reach 11 million viewers.
Additionally, Rosamund gave interviews to a leading Ilalian daily newspaper. Corriere della Sera (with
substantial digital audien￿ of over 3.9 million daily unique users and a daily print circulation of around 269.000
copies). As well as for an article in Spanish publication, Publico. a Fx)pular online publication. has 7.6 million
unique monthly visitors to ils website.

THE ELLA ROBERTA FAMILY FOUNDATION
TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
UK p(Klcast guest appearances induded Quentin Wilson's, Stop Buming Sluff podcast which reaches a global
audience of over 3 millton. She also appeared on the investigative and current affairs wee￿Y podcast, Media
Stonn as well as on The Mummafeslo p(xlcast. frThted by Stella Creasy. Laboui and Cooperative MP for
Walthamstow.
Rosamund regularty features in the UK media. during the period she was inteNiewed by The Times and The
Guardian and ITN and could be heard on Times Radio speaking aboirt the "direct lin￿ between PM 2.5 and ils
impact on health. BBC Radio London, BBC Radio 5 and LBC. Rosamund was also interviewed live by Kay
Burley on the evei-popular Sky News, Breakfast show. commenting on the expansion of ULEZ and the invisible
threat to children's lungs as new data shows that most playgrounds in Britain ex￿ed World H8alth Organization
(WHO) limits on air pollution. Rosamund's views were also shared in an interviewwith the British Medical Journal
for a feature on the prevention of fulure deaths reports.
Throughout the year, Rosamund was a guest speaker al several conferences, induding the 1 Dth Wired Heatth
Festival in London. She discussed the right to dean air. sharing her own personal story in a Q&A session as
well as participating in a panel discussion: 'The Climale Crisis Is a Health Crisis, alongside The Lancet's, Marina
Romanello. The conference was attended by over 600 people. She was also a guest speaker at The Grantham
Centre Annual Symposium at Sheffield University. She took part in a Q&A panel discussion hosted by Grantham
Centre for Sustainable Futures oidirector. Rosamund also attended the Austrian World Summit in Vienna, as
guest of Arnold and the Schwafzenegger Instilute, to hdp showcase artist Dryden Goodwin's athork
"Breathe"
Towards the end of the period. Rosamund was a subject for the Taylor WessirKJ Photographic Commission. The
National Portrait Gallery received over 37.000 visitors to the exhibilion. her portrait now hangs in the National
Portrait Gallery's prestigious permanent collection.
Rosamund vistied Manthester to meet fellow campaigners and health professionals who shared their
experiences of air pollution An the cty region ahead of the Foundation's meeting with Mayor of Manchester. Andy
Burnham, scheduled for January 2025.
On Intemational Clean Air Day in Seplember. Rosamund joined cyclisls in Mountsfield Park. Lewisham for the
start (and end) of Ride for Their Lives: a grassroots collective ot healthcare workers who cycle to galvanise
action on the air quality crisis. Cyclists travelled through the local community. past Ella's old school and
Lewisham Hospital where Ella spent so much of her last few years.
The Foundation also partnered with outdoor dothing brand Palagmia on the inlemational series 'Running Up
for Airf which aims to raise awareness globalty about air pollution. The Foundation were Patagonia's partner Fn
the UK and attended an event where Rosatnund spoke. as well as an event in London vthere nJnners aimed to
raise awareness about link between the itnpact of air pollution on physical activity.
3.Educate health professlonals= ensure health professionals are aware of the dangers of alr pollution,
and that they tell their patlents about It.
In the PFD report. the coroner was Con￿Med that Ihe dangers of air pollution were not being sufficiently
communicated to patients and their carers by the medical profession. He recommended that this should be
addressed through undergraduate and postgraduale training. as well as the professional medical bodies. In
addition to this. the Foundation is committed lo promoting research into the links between air pollution and
asthma. so that the medical profession and membets of the public can better understand the health risks and
how they can be treated.

THE ELLA ROBERTA FAMILY FOUNDATION
TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
Throughout the period, Rosamund continued to focus on engaging with health professionals and students;
notsble events induded her taking part in a one-toryc￿e Q&A discussion at the Association of Respiratory Nurses
(ARNS) Annual conferen￿ where Rosamund shared her personal story and campaign work with over 240
professionals who attended.
Rosamund was a guest speaker at the Instilute of Health Visitng Leadership Conferen￿. 'Change for the better:
Leading towards a fairer and equttable futuie.. whtch brought together health visitors, health visiling leaders.
policymakers, academics and partners from around the UK. Rosamund shared her Story before taking part in a
Q&A panel discussion hosted by IHV'S CEO. Alison Morton. The conference was attended in-person by 200
professionals and just under 100 individuals online.
Rosamund was also pleased to be able to share her campaign work at a University College London Hospitals,
in-person training event in Windsix. Focussing on green health and air polluti￿, she addressed 40-50 doctors
training as GPS in Camden.
Rosamund gave a talk to student healthcare professionals al St George's, Universtty College London. The
teaching event focused on health inequalities and raising awareness about the impact of air pollution. Rosamund
was in-conversation Professor Debs Harding. Professor of Leaming and Innovation ft)r Practi￿, St
George's School of Health and Medical Saences.
As a guest of Professor Sir Stephen Holgate. Rosamund ViSTted Southampton where she delivered two talks for
Clean Air South, a new partnership to tackle air pollution across central southem England. Rosamund spent the
moming with Clean Air Soulh delegates at the University of Southampton's (Uos) Future Towns Innovation Hub.
She then met medical students. nurses and consultants at University Hospital Southampton. At UHS. Rosamund
aLso visited the National Insb'lule for Health and Care Research (NIHR) Southampton Clinical Research Facility
to see trials that are improving treatments for children wrth asthma and other conditions. She was introduced to
Nikita. a 13-year-old who is part of a trial for thildren with seveTe asthma.
Rosamund attended an online pan-London training workshop: Leaming from asthma and allergy child deaths.
The event was hosted by Norlh Central London Child Death Overview Panel and NHS England. The session
aimed to share the leaming from child death reviews undertaken across London in order to improve practice.
learn from individual cases and also themes thal have been identified through child deaths.

THE ELLA ROBERTA FAMILY FOUNDATION
TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
ERFF'S Structure, Governance and management
During 2024. Andrea Carey Fuller resigned as a Trustee on 6 March 2024. Joseph Taylor resigned on 18 January
2024 and Jennifer Davis resigned on 18 January 2024 . Emily Steadman and Hannah Omolulu,were appointed
as Trustees on 16 May 2024. Rosamund Kissi Debrah. Barbara Gray and Sharon Famley conlinued as
Trustees.
Financial revlew
Going concern
After making appropriate enquiries. the Trustees have a reasonable expectation thal the Charity has adequate
reSoUr￿S to continue in operational existence for the foreseeable future. For this reason, they continue to
adopt the going con￿rn basis in preparing Ihe fin￿Cial statements. Further details regarding the adoption of
the going concem basis can be fLwnd in the accounting policies
Structure. govemance and management
a. Constltution
The Ella Roberta Family Foundation is a registered tharity. number 1158212. and is conslituted under a Trust
deed.
b. Methods of appointment or election of Trustees
The management of the Charty is the responsibility of the Trustees who are elected and co-opted under the
terms of the Trust deed.
c. Financial risk management
The Truslees have assessed the major risks to which the Charity is exposed. in particular those related to the
operafions and finances of the Charity
Members, Ilability
The Members of the Chaiity guarantee lo contribute an amount nol ex￿e￿Ing £1 to the assets of the Charity in
the event of winding up.

THE ELLA ROBERTA FAMILY FOUNDATION
TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
Statement of Trusts85' responsibilities
The Tnjstees are responsible for preparing ttr￿ Trustees, report and the finanaal statements in a(￿ordanCe with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practtce).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for
each financial which give a true afKJ fair view of the stste of affairs of the Charity and of its incoming resources
and application of resources. induding its income and expenditure, f￿ that period. In preparing these financial
statements. the Trustees are required to:
select suitable accounting policies and then apply them consislently.
observe the methods and principles of the Chatities SORP (FRS 102);
make judgments and accounting estimates that are reasonable and prudent"
state whether applicable UK Accounting Standards (FRS 102) have been followed. subject to any material
departures disclosed and explained in the financial statements.
prepare Ihe finanaal statements on the going con￿rn basis unless it is inappropriate to presume that the
Charity will continue in business.
The Trustees are ￿spOnSible for keeping adequate accounting records that are sufficienl to show and explain
the Charity's transactions and disclose wilh reasonable accuracy at any time the financial position of the Charity
and enable them to ensure that Ihe financial statements comply with the Charities Act 2011. the Charity
(Accounts and Reports) Regulations 2008 and the FfOViSK)ns of the Trust deed. They are also responsible for
safeguarding the assets of the Charity and hen￿ for taking reasonable steps for the prevention and detection
of fraud and other itregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by..
Emily Steadman
Trustee
27 September 2025

THE ELLA ROBERTA FAMILY FoufqDATION
INDEPENDENT EXthtINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBKR 2024
Independent examiner's report to the Trustees of tbe Ella Roberta Fa￿1]Y Foundation ('the Charity,)
I report to the charity Trustees on my examination of the accounts of the charity for the year ended
31 December 2024.
Responsibilities and basis of report
As the Trustees of the Charity you are responsibl¢ for the preparation of the accounts in accordance
with the requireftnents ofthe ChaTlties Act 2011 Cthe 2011 ACV).
I report in respect of my examination of the Charity's accounts caTrÉed out under section 145 of the
201 l Act and in carrying out my examination I have followed the applicable Directions given by the
Charity Commission under section 145{5)(b) of the 2011 Act.
Indepelldent Examiner's Statement
I hav¢ completed ffty examination. I confiTJn that no matters have come to my attention in connection
with the examinalion giving me cause to believe that in any material respect:
accounting records were not kept in res￿1 of the Charit)1 &8 required by section 130 of the 2011
the accounts do not accord ivith those r¢cords" or
the accounts do not comply with the applicable requiretnents concerning the fomi and content of
accounts set out in the Charities {Ac¢ounts and Reports) Regulations 2008 other than any
requtr¢m¢nt that the account5 give a "true a[￿ fair" vieiv ivhich is not a tnatter considered as part of
an independent examination.
Disclosure section
I confirni that there ar¢ no matteTS to ivhich your attention should be draivn to enable a propel
understanding of the accounts to be reached.
This report is made solely to the Charity's Trustee5. as a body, in accordance ivith Part 4 of the
Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might
state to the Charitys Trustees those matters l am required to state to them in an independent
examiner's report and for no olher purpose. To the fullest extent pcrniitted by law, I do not acccpt or
assume responsibility to anyone other than the Charity and the Charity's Tn￿tee5 as a body, for my work
for this report.
Signed
Dated
711. /LS
Noor ul Moobeen Sohail Khan
FCA
M.F. Khan & Co
375 Covenlry Road
Binningham
West Midlands
BIO OSW
Page 10

THE ELLA ROBERTA FAMILY FOUNDATION
STATEMENT OF FINANCIAL ACTtvrrtES
FOR THE YEAR ENDED 31 DECEMBER 2024
Restricted UnrestrÉcted
Funds
Funds
2024
2024
Total
Funds
2024
Total
Funds
2023
notes
Income from:
Donations and legacies
Other trading activities
199,750
5.902
7.175
205,652 227.070
7.175
2,179
TotaI income
199,750
13,077
212.827 229.249
ExpeDditure on
Raising funds
Charitable activities
750
168.265
3.087
13,040
3.837
181,305
324
149.912
Total Expenditure
169,015
16.127
185,142
150,236
Net movement in funds
30,735
(3.050)
27.685
79,013
Reconciliation of funds
Total funds brought forward
Net moveinent in funds
Transfer between funds
112,244
30.735
422
38,202
(3,050)
(422)
150,446
27.685
71,433
79,013
Total funds Ca￿led forward
143.401
34.730
178,131
150,446
The statement of financial activities includes all gains and loss¢s recognised in the year
The llotes on pages 13 to 26 fomi part of these financial statements
Page li

THE ELLA ROBERTA FAMILY FOUNDATION
BALANCE SHEET
AS AT 31 DECEMBER 2024
notes
2024
2023
2023
Fixed asset
Tangible assets
6.865
7,386
6.865
7,386
Currenl assets
Debtors
Cash at bank and in hand
12
7,500
139,292
177.106
177,106
13 (5.840)
146.792
(3,732)
Creditors: amounts falling due
within one year
Net current a53ets
171.266
143,060
Total 8ssels less current liabilities
178,131
150,446
Net assets excluding pension assets
178,131
150,446
Totsl net assets
178,131
150,446
Charity funds
Restricted funds
Unrestricted funds
14
14
143.401
34,730
112,244
38,202
Total funds
178,131
150,446
The financial statements were approved and authorised for issue by the Trustees and signed on their
behalf by
11
Emily Sieadman
Date
Irlog /L5
The Tjotes on pages 13 to 26 forni part of these financial statements
Page 12

THE ELLA ROBERTA FAMILY FOUNDATION
NOTES TO THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
General information
Ella Roberta Family Foundation is a charitable incorporated organisation registered in England and
Wales under charity number 1158212 and company number CEOO1609.
Accounting policies
2.1 Basis of accounting
The financial statements have ￿en prepared in accordance with the Charities SORP (FRS 102)-
Accounting and Reporting by Charities: Statemenl of Recommended Practice applicable to charities
preparlng their accounts in accordance with the Financial Reporfing Standard applicable in the UK
and Republic of Ireland (FRS 102) (effective l January 2019) the Financial Reporting StaTRdard
applicable in the UK and Republic of treland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared lo give a "true and fair ' view and have departed from the
Charities (ACcoL￿tS and Reports) Regulation 2￿8 only to the extent required to provide a true and
fair" view. This departure has involved following the CTrMrity SORP (FRS 102).published tn October
2019 rather than the Accounting and Reporting by Charities". Statement of Recoinmended Practice
effective from l April 2005 which has since been withdrawn.
The Ella Roberta Family Foundalion 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.
2.2 Income
All income is recognised once the Charity has entiilement to the income. It is probable that the
income will be received and the amount of incorne receTvable can be measured reliably.
Grants are included in the Statement of Financial Activities on receivable basis. The balance of
income received for specific purposes but not expended during the period is shown in the relevant
funds on the balance sheet. Where income is received in advance of entitlement of receipt, its
recognition is deferred and included in creditors as defeTred income. WheTe entitlement occurs
fore incorne is received, the income is accrue¢t
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer the economic
benefit to a third party, it is probable that the economic bcnefit will be required in settlement and
the ainount of the obligation can be measured reliably. Expenditure is classified by activity. The cosls
of each activity ar¢ made up of the total of direct costs and shared costs, including support costs
involved in undertaking each activity. Direct costs attributable to a single activity are allocated
directly to the activity. Shared costs which contribute to more than one activity and support costs
Page 13

THE ELLA ROBERTA FAMILY FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER2024
2.3 Expenditure (continued)
which are not attri1￿1ab]e to a single activity are apportioned between those activities on a basis
Consistent with the use of resources. Central staff costs are allocated on the basis of time spent.
and depreciation charges allocaled on the portion of the ￿et'S use.
Expenditue on raising funds includes all expenditure incurred by the Charity ￿ raise fill￿S for its
charitable purposes and includes costs of all fijndraising activities events and non-charilable trading.
Expenditure on charilable activilies is incurred on directly UJKlertaking the activities which further
the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of trrecoverable VAT.
2.4 Tangible fixed assets and depreciation
Tangible assets costing £100 or more a￿ capitalised and recogni5ed ivhen fulure economic benefits
are probable and the cost or value of the asset can be me&sur¢d ieliably.
Tangible fixed assets a￿ initially recognised at cost. After recognitio￿ under the cost model,
tsngible fixed assets are measured at Cost less accumulated depreciation and any accumulated
impainnent losses. All costs incurred in brtnging a tangible fixed asset into its intended working
ondition should ￿ included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tsngtble fixed assets less their Tesidual value
over their estimated useful lives, using the straight line basis Meth￿1.
Depreciation is provided on the basis
otyice structure
Office equipment
l(P/o of cost
250A of cost
2.5 Debtors
Trade and other debtors are ￿OgniSed at the settlement amount after any trade discount offered.
Pr¢payrAents are values at the amount prepaid net of any trade disounts due.
2.6 Cash at bank and in hand.
Cash at bank- and in hand includes cash and short tem high liquidity investments with a short
maturity of three montlLS or les5 fmm the dale of acquisition or opening of the deposlt or similar
account.
Page 14

THE ELLA ROBERTA FAMILY FOUNDATION
NOTES TO THE FINANCIAL sfATEME]YTS
FOR THE YEAR ENDED 31 DECEMBER2024
2.7 Liabilities and provisions
L.iabilities are recognised where there is 8n obligation at the balance sheet date as a result of a past
event, it is probable tbat a transfer of economic I￿nefIt will be required in settlement, and the
amount of the settlement can b¢ estimated reliably.
2.8 Financial instrumen15
The Charity onIy has fJnancAa] assets and financiat liabililies of a kind that qualify as a basi
financial instrumenl. Basic financial iAstruments are initially recogllised at transaction value and
subsequently measured at their Settl¢n￿nt value, with the exception of bank loans which are
sUb￿qUentIY measured at atnortised cosls using ihe effective interest m¢thod.
2.9 Pensions
The Charity operates a defined contribution pension scheme and the pension charge represents
the amount payable by the Charity to the fund in respect of the year.
2.10 Fund accounting
Gen¢ral funds are unrestricted funds which are available for use at the discretion of the Trustees
in furtherance of the gaieTal objectives of the Llwity and which have not been designated for other
purposes.
Designated funds comprise unrestricted funds that have Ixen set aside by the Trustees for
particular Purposes. The aim and use of each designated fund is set out in the notes to the financial
stateTnents.
Restricted funds are funds which are to be used in accordance with the spectfic restrictions
imposed by donors or which have been rdised by the Charity for particular puwises The costs of
rdising and adininistering such funds are charged against the specific fund. The aim and the use of
each restricted fund is set out in the notes to the financial statements.
Page 15

THE ELLA ROJIERTA FAMILY FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Jncome from donations and legacies
Restricted LJnrcstricted
funds
funds
2024
2024
Total
funds
2024
Donations
Grants
5.902
5,902
199,750
199.750
199,750
5.902 205,652
Restrficted Unrestricted
funds
funds
2023
2023
Total
funds
2023
Donations
Grants
10,492
203,309
13,269
23,761
203.309
213,801
13.269 227.070
Income from other trading activities
Income from fund raising events
Restricted Unrestricted
fuvK15
funds
2024
2024
Total
funds
2024
Speaker fees
7.175
7,175
7.175
7.175
Page 16

THE ELLA ROBERTA FAMILY FOUNDATION
NOTES TO THE FINANCIAL STATEIVIENTS
FOR THE YEAR ENDED 31 DECEMBER2024
Income from other trading activities (conlinued)
Income from fund raising events
Restriaed Unrestricted
funds
funds
2023
2023
Total
fLU]ds
2023
Speaker fees
2,179
2,179
2,179
2,179
Expenditure on raising funds
Cost of raising voluntary income
Restricted Unrestricted
nds
funds
2024
2024
Total
nds
2024
Fundraising costs
750
3.087
3,837
750
3,087
3.837
Restricted Unrestricted
funds
funds
2023
2023
Total
funds
2023
Fundraising costs
324
324
324
324
Page 17

THE ELLA ROBERTAFAMILY FOUNDATION
NOTES I'O I'HE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Analysis of expenditure on charitable activities
Summary by fund type
Restricted Unrestricted
funds
2024
Total
funds
2024
2024
Campaigning
Consultants costs
167,065
1,200
13.040 180,105
1,200
168,265
13,040
181,305
Restrtcted Unrestricted
funds
2023
Total
funds
2023
2023
Campaigning
Consultants costs
131,514
7,200
2.314
8.884
133,828
16.084
138,714
11,198
149,912
Analysis of expenditure by aclivities
Activities
undertaken
directly
2024
Support
costs
Total
funds
2024
2024
Campaigning
Ella Statue
l35,765
24.885
19,420 155,185
1.235
26,120
160.650
20,655 181,305
Page 18

THE ELLA ROBERTA FAMILY FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Analysis of expenditure by activities (continued)
Activities
Undertaken
directly
2023
Support
costs
Total
fimds
2023
2023
Campaigning
Ella Ststue
122.052
9.430
16.867
1.563
138,919
10,993
131,482
18,430
149.912
Independent examiner's remuneration
2024
2023
Fee5
1.800
1,800
Staff costs
2024
2023
Wages and salaries
Social security costs
Contributions to defined contribution pension schemes
115,842
8,476
7.697
93.336
6,416
7,200
132.015 106,952
Page 19

THE ELLA ROBF,RTA FAMILY FOUNDATION
NOTES TO THF FINANCIALSTATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Staff costs (continued)
The average num1￿[ of persons employed by lh¢ charity during the year was as follows:
2024
2023
Founder
Administrative
The nuTnber of employees whose employee bcnefits (excluding employer pension costs) exceeded
£60,000 was
2024
2023
In the band £80.000 to £90,000
In the band £90.000 to £1 00,000
l O Trustees, remuneration and expenses
During the year. one or more of th¢ Trustees has been remunerated or has re￿]Ved other benefits
from an employment wlth the Charity. The remuneration w&$ pald for services in promoting the airns
of the charity arKI acting as a spokesperson, as authorised by the Charity's constitution. Trustees,
remuneratioii was paid as follows:
2024
2023
Rosamund Adoo-Kissi-Debrah
Remuneration
Pension contributions paid
91,518
7.200
90.000
7,200
Page 20

THE ELLA ROBERTA FAMILY FOUNDATION
NOTES TO TIIE FINANCIAL STATEIMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
10 Trustees. remuneration and expenses (continued)
During the year ended 31 December 2024. expenses weTe reimbursed or paid directly to two Trustees
broken down as follows
2024
2023
Trnvel
Welfare
Telephone
3,412
1,235
488
1.758
883
496
5.135
3,137
11 Tangible fixed assets
Office
Office
ment structure
ui
Total
Cost or valuation
At l January 2024
Addition5
Disposals
9,465
10,531
759
759
At 31 D¢¢ember 2024
1,825
9.465
11,290
Depreciation
At l January 2024
Charge for the year
Disposals
266
333
1879
947
3,145
1,280
At 31 December 2024
599
3,826
4,425
Net book value
At 31 Decelnber 2024
1,226
5,639
6,865
At 31 December 2023
800
6,586
7.386
Page 21

THE ELLA ROBERTA FAMILY FOUNDATION
NOTES TO TIJE FINMCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER2024
12 Debtors
2024
2023
Due within one year
Trade debtols
Other debtors
7,500
7.500
13 Creditors: Amounts falling due within oneyear
2024
2023
CreditOTS
Accruals and def¢rred income
3,515
2.325
1,932
1.800
5,840
3.732
14 Statement of funds
Statement of funds- current year
Balance at
l January
2024
Balance at
31 December
Income Expenditure
2024
Unrestricted funds
Designated funds - Ella Statue
General funds
11.670
26.532
(11,670)
(4.879)
13,077
34,730
Total unrestricted funds
38.202
13.077
(16,549) 34,730
Page 22

THE ELLA ROBERTA FAMILY FOUNDATION
NOTES TO THE FINANCIAI, STATFMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
14 Statement of funds {continued)
Statement of funds- currenl year
Balance at
l January
2024
Balance at
31 December
Income Expenditur¢
2024
Restricted funds
CAF
IOUH
Ella Statue
Welfare
69,709
22,230
19,492
813
142,500
52,250
5.0(K)
422
{130,411)
(24,154)
(13,215)
(1,235)
81,798
50,326
11,277
Total restricted funds
111244
200,172
(169,015) 143.401
Balance at
l January
2024
Balance at
31 Decen]ber
Income Expenditure
2024
Total of funds
150.446
213.249
(185,564) 178,131
Statement of funds
Statement of funds - previous year
Balance at
l January
2023
Balance at
31 December
Income Expenditure
2023
Unrestricted funds
Designated funds - Ella statue
General funds
13.058
21218
8.042
(9.430)
(2,092)
11,670
26.532
TotaI unrestricted funds
34.276
15,448
(11,522) 38,202
Page 23

THE ELLA ROBERTA FAMILY FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER2024
14 Statement of fund5 (CODtinued)
Statement of funds - previous year
Balance at
l January
2023
Balance at
31 Deccmber
Income Expenditure
2023
Restricted funds
CAF
IOUH
Ella Ststue
Grant Plus
Welfare
Unallocated amounts
12.652
16.328
156,809
37.500
19,492
(99.752)
(31.598)
69,709
22,230
19.492
6.100
1.493
(6.100)
(680)
(584)
813
Total restricted funds
37,157
213,801
(138,714) 112,244
Balance at
l January
2023
Balance at
31 December
Incom¢ Expenditure
2023
Total of funds
71.433
229,249
(150.236) 150,446
15 Summary offunds
Summary of funds - current year
Balance at
l January
2024
Balance at
31 December
Income Expenditure
2024
Designated funds
General funds
Restricted funds
11.670
26.532
112,244
(11.670)
(4,879)
34,730
(169.015) 143.401
13,077
200,172
150,446
213,249 (185,564) 178,131
Page 24

THE ELLA ROBERTA FAMILY FOUNDATIOIN
NOTES TO THE FINANCIAL STA TEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
16 Anaty5is of net assets betiveen funds
Current year
Restricted Llnrestri¢ted
funds
funds
2024
2024
Total
funds
2024
Tangible fixed assets
Current assets
Creditors due within one year
6,865
6.865
30.190
177.106
(1325) (5,840)
146,916
(3,515)
Total
143,401
34,730
178.131
Prior year
Restricted Unrestricted
funds
funds
2023
2023
Total
funds
2023
Tangible fixed sssets
Current assets
Creditors duc within one year
7,386
7,386
33.108
146,792
(1.800) (3.732)
113,684
(1,932)
Total
11,752
38.694 150,446
17 Reconciliation of net movement in funds to net cash flow from operation acttvities
2024
2023
Net incomel(expenditure) for the year (as per SOFA)
DepreciatÈon
Fixed assets
Debtors
Creditors
27,685
79,013
1,280
1,572
(759) (1,066)
7,500
(6,626)
2.108
2,368
Net cash provided byl(used in) operating aclivities
37,814
75,261
Page 25

THE ELLA ROBERTA FAMILY FOUNDATION
NOTES TO THE FlI¥ANCIAL STATF,MENTS
FOR THE YEAR ENDED 31 DECEMBER2024
18 Analysis of cash aDd cash equtYaleDts
2024
2023
Cash at bank
177.106 J39,292
19 Analysis of change in net debt
Balan￿ at
l January
2024
ash Balance at
flows. December
2024
Cash at bank
139292
37.814
177.106
20 Pension commitments
The charity operates a defined pension contribution scheme. The assets of the scheme are held
separately from ihose of the charity in an independently administered fijnd. The pension cost charge
represents contributions payable by the charity to the fund and amounted to £7,697 (2023- £7,200)
21 Aim and use of restricted funds
The aim and use of the restrict￿ funds is to meet the costs of raising awarcness and educating
the public about thc impact of air polliition on the health of the population
Page 26