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2025-03-31-accounts

Charity registration number : 1166103

Embrace Child Victims of Crime

Annual report and Financial Statements

For the year ended 31 March 2025

Embrace Child Victims of Crime

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 5
Statement of Trustees' Responsibilities 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 19

Embrace Child Victims of Crime

Reference and Administrative Details

Chairman Trustees

Principal Office

Solicitors

Independent Examiner

S Bailey (Chairman) K Shapland (Vice Chair & Treasurer) C Cox (Secretary) R C J Dickenson C Pinner G R Orpen-Smellie E Whiting The Old Town Hall Oundle Peterborough PE8 4BA Eversheds Fitzalan House Fitalan Road Cardiff CF24 0EE TC Group The Old Town Hall Oundle Peterborough PE8 4BA

Page 1

Embrace Child Victims of Crime

Trustees' report

The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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) (effective 1 January 2019).

The Trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2025. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" (FRS102) in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and 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.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of the charity are;

i) To relieve poverty, trauma, sickness and distress arising therefrom among children resident in England , Scotland, Wales, Northern Ireland, Channel Islands and the Isle of Man who have suffered the same as a result of any criminal offence committed by any person or through any means whatsoever.

ii)[To promote children's health, education and welfare, encourage their social inclusion and community involvement and to ] seek to develop their personal safety.

Trustees have paid due regard to the Charity Commission's guidance on public benefit in deciding what activities the charity should undertake.

In order to achieve the objectives of the charity, a diversified fundraising profile continues to be developed. This includes encouraging members of the public to fundraise on our behalf, alongside raising funds from corporate donors, grant/trust funds and seeking commissions for our range of services. Additionally, the staff team organise fundraising events, including an Everest Trek.

ACHIEVEMENT AND PERFORMANCE

The financial year 2024/2025 saw several changes within the Charity, this included the appointment of a new interim CEO in September 2024. The Charity has successfully delivered all of our commissioned contracts and the feedback from our service users and commissioners remains positive. We have strengthened our processes for capturing the impact of our work and this has provided further evidence of how the work of the charity changes the lives of the families that we work with and supports them on their healing journeys. We have continued to work with a number of highly complex cases and this is reflected in our safeguarding work. In this financial year the charity logged 157 safeguarding concerns ranging from low level self harm to the disclosure of child abuse and neglect. To meet this continuing rise in demand we have ensured that we have increased the number of trained designated safeguarding leads to ensure staff and volunteers always have access to good quality safeguarding advice.

In the past year we have developed a robust contract and commissioning process which has seen our debtors figure reduce from £154,124 in 2024, to £38,710 in this financial year. We have invested in staff development, evidencing the importance that we place on upskilling our staff to ensure that they have the right knowledge and skills to carry out their roles. The need for Embrace’s work is clear. Each child we help requires specialist care to help them heal and prevent potential long-term physical and mental health problems. Investing in the recovery and well-being of children impacted by crime creates lasting positive effects. Through healing and support, these children gain the foundation they need to grow, develop, and work toward a brighter future. In short, our work changes children’s futures and this has continued throughout 2024/2025.

Page 2

Embrace Child Victims of Crime

Trustees' report

Service Development

We have used the latter part of 2024/2025 to evolve as a charity, strengthen our offer, and ensure we have a strong foundation on which to grow in line with our vision and mission. We know practical support is helpful to families, but the most significant and measurable impact is ensuring children and young people have a safe space to talk about their experiences and work through their trauma. This provides children and young people with a lasting gift, the tools they need to move on with their healing journey and the opportunity to live their best lives.

To evolve it means we have reduced our practical support offer so that we can focus on the delivery of emotional and therapeutic support on a nationwide basis. This has included the closure of the office in Peterborough and a move to a remote based service (some therapeutic support will still be offered face: face) that allows us to be available across the Country. The move to a remote model of delivery has resulted in a reduction of over £10,000 in our rent and premises costs within this financial year. Whilst our core services, funded through restricted funding will continue, we are seeking an increase in unrestricted funding to allow us to further develop our emotional support offer to children and flexibility to develop a new services.

Our core services remain our trauma-informed talking therapies, including our trauma-focused Cognitive Behavioural Therapy (CBT) counselling. The former has been delivered by a range of staff and associates but also with a cadre of trained volunteers who have been seconded to us from local colleges to complete the practical element of their counselling training. We also continue to successfully run a Child Independent Advocacy Service (KIDVA) service and this area has expanded over the 2024/2025 period.

Fundraising & Marketing

The financial year reflected in these accounts was impacted by the difficult, uncertain financial environment facing the UK. This is a situation not unique to Embrace.

In the summer of 2024 our fund raising manager left the charity to take up a new role as CEO of another charity. Following a review by Trustees it was decided that with a charity of our size it was appropriate to include fund raising within the role of the CEO with additional support from an external bid writing specialist. This approach has been successful with our donations and Gift in Kind rising to over £246,000 in this financial year.

Marketing remains primarily through three main channels. Social media, our website and word of mouth including attendance at relevant events.

Our corporate supporters continue engage with the charity providing not only direct financial support but in kind support and fund raising activities undertaken by their staff.

Page 3

Embrace Child Victims of Crime

Trustees' report

FINANCIAL REVIEW

Reserves policy

The charity received a total income of £963,346 made up of a mixture of restricted and unrestricted funding. Unrestricted funds provide management with the ability to work flexibly, deliver new projects and cover administration costs which are not already covered by restricted funding. It also provides a mechanism to respond to emergency requests for funding outside of those which are already planned, there have been no examples of this within 2024/2025. Our accounts show a carry forward figure of £300,179. Whilst this may appear a significant sum, several of our commissioned contracts straddle two financial years. Accordingly, the income for the contracts were received in this financial year but some of the services will be delivered in the 2025/2026 financial year.

Restricted funds are used in accordance with specific restrictions imposed by donors, or, which have been raised by the charity for specific purposes.

Embrace feels it is prudent that the charity retains sufficient free reserves for future sustainability and feels it is important that sufficient reserves are held to enable it to continue operation should income levels fall.

Considering Charity Commission advice, the unpredictable nature of fundraising and Embrace’s commitment to its strategic objectives, reserves have been set at a level that would cover essential running and spend on objectives not covered by restricted income, for between three and six months.

Trustees review this policy on a regular basis and review levels of restricted and unrestricted funding monthly, discussing as a Board of Trustees quarterly. As the charity continues to grow its core service and, accordingly, the resources required to achieve this, there will, again, be a need to increase the levels of reserves in future.

Managing Risks

Financial risks to the organisation are discussed regularly by trustees – initially by the Executive members of trustees’ regular meetings with the CEO and by Board members at their quarterly meetings.

Identified risks are discussed by the Executive members to agree how they may be best mitigated before updating the organisation’s Risk Register. This covers the range of the organisation’s risks including safeguarding and operational risks.

The Risk Register was reconsidered and updated during the year by the Board who work, with the CEO to first identify both operational and strategic risks.

Key risks include the departure of business-critical employees, safeguarding, loss of previously-agreed income and an ongoing employment tribunal involving our former CEO that is due for determination in October 2026. These risks are mitigated by regular policy review, staff training and succession planning.

Principle funding sources

Commissioned services, once again, provided the majority of the income during the period.

FUTURE PLANS

The charity continues to develop its services to ensure children and families affected by crime receive the help they need to process their trauma.

We believe our approach of combining commissioned funding with donations and corporate support to provide a holistic service for children and families - with the help of partners - is the way forward. This approach is increasingly important in the current economic climate. In the latter part of this financial year we have actively sought opportunities to collaborate with other charities to deliver holistic, whole family support. This is something that we will continue to explore in the coming year.

Our future, will see us move to a fully remote service that makes accessible to families across the UK and removes geographical boundaries. we will seek to develop support programmes for parents, to give them a space to process there own trauma so that in turn they can help their children. In an environment where rates of domestic abuse continue to rise year on year, we will look to further develop our support services for families who have experienced Domestic Abuse.

Page 4

Embrace Child Victims of Crime

Trustees' report

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a charitable incorporated organisation.

Embrace Child Victims of Crime is constituted as a charitable trust registered with the Charity Commission under Charity number 1166103.

Organisational structure

The trustees who have served during the year are set out in the report. The body of trustees shall consist, when complete, of no fewer than three people.

Existing trustees shall appoint nominated trustees. Each appointment is made for a term of three years up to a maximum of three consecutive terms. A charity Trustee who has served for three consecutive terms may not be reappointed for a fourth consecutive term, unless reappointed with the consent of 75% of Trustees. Trustees meet on a regular basis at least four meetings a year. All trustees give their time voluntarily and receive no remuneration or benefits.

Newly appointed trustees receive guidance from existing trustees.

The Executive Committee meets regularly to discuss strategic, financial and operational issues.

Key management remuneration

Remuneration for key management personnel is reviewed annually by the Board of Trustees. Wages are based on industrial averages.

There were two Chief Executive Officer's (CEO) within the year, so both are considered to be the Key Management personnel and total remuneration relating to the year ended 31 March 2025 was £26,451. This total includes the contractual costs , gross salary, employers national insurance and pension contribution of the CEO.

Risk Management

Trustees have examined the major strategic, business and operational risk which the charity may face and confirm that systems are in place to ensure that the necessary steps can be taken to lessen these risks and mitigate if necessary. This is further explained under the Financial Review.

The annual report was approved by the trustees of the charity on and signed on its behalf by:

K Shapland (Vice Chair & Treasurer)

Page 5

Embrace Child Victims of Crime

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities 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 of the charity for that period. In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;l i bl i li i d h l h i l

• state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees of the charity on and signed on its behalf by:

K Shapland (Vice Chair & Treasurer)

Page 6

Embrace Child Victims of Crime

Independent Examiner's Report to the trustees of Embrace Child Victims of Crime

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2025 which are set out on pages 8 to 19.

Respective responsibilities of trustees and examiner

As the charity’s trustees of Embrace Child Victims of Crime 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 Embrace Child Victims of Crime's accounts carried out under section 145 of the 2011 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 examiner’s statement

Since Embrace Child Victims of Crime's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

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:

  1. accounting records were not kept in respect of Embrace Child Victims of Crime as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting 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.

The Trustees have signed off the accounts on the basis the charity has been able to continue during the period and will do so over the next twelve months on the basis they can continue to support existing agreements in place and both bid for and service new opportunities.

Graham Darbourne FCA

ICAEW

TC Group The Old Town Hall Oundle

Peterborough PE8 4BA

Date: 16th January 2026

Page 7

Embrace Child Victims of Crime

Statement of Financial Activities for the Year Ended 31 March 2025

Note
Income and Endowments from:
Donations and legacies
2
Other trading activities
3
Investment income
4
Total income
Expenditure on:
Raising funds
5
Charitable activities
6
Total expenditure
Net income
Gross transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
16		 Unrestricted
funds
£
246,524
-
648
247,172
(12,165)
(197,792)
(209,957)
37,215
(1,503)
35,712
96,793
132,505		 Restricted
funds
£
716,174
-
-
716,174
-
(584,684)
(584,684)
131,490
1,503
132,993
34,681
167,674		 Total
2025
£
962,698
-
648
963,346
(12,165)
(782,476)
(794,641)
168,705
-
168,705
131,474
300,179		 Total
2024
£
853,782
-
455
854,237
(65,841)
(922,916)
(988,757)
(134,520)
-
(134,520)
265,994
131,474

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2025 is shown in note 16.

Page 8

Embrace Child Victims of Crime

(Registration number: 1166103) Balance Sheet as at 31 March 2025

Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
14
Creditors: Amounts falling due within one year
15
Net current assets
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
16
Note		 2025
£
4,560
38,710
287,796
326,506
(30,887)		 2024
£
4,728
154,124
114,373
268,497
(141,751)
126,746
131,474
34,681
96,793
131,474
295,619
300,179
167,674
132,505
300,179

The financial statements on pages 8 to 19 were approved by the trustees, and authorised for issue on and signed on their behalf by:

Kevin Shapland (Vice Chair & Trustee)

Page 9

Embrace Child Victims of Crime

Notes to the Financial Statements for the Year Ended 31 March 2025

1 Accounting policies

Statement of compliance

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) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Embrace Child Victims of Crime 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 notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Gifts in kind

Gifts in kind are recognised in different ways dependent on how they are used by the charity:

(i) Those donated for resale produce income when they are sold. They are valued at the amount actually realised.

(ii) Those donated for onward transmission to beneficiaries are included in the Statement of Financial Activities as incoming resources and resources expended when they are distributed. They are valued at the amount the charity would have had to pay to acquire them.

(iii) Those donated for use by the charity itself are included when receivable. They are valued at the amount the charity would have had to pay to acquire them.

Page 10

Embrace Child Victims of Crime

Notes to the Financial Statements for the Year Ended 31 March 2025

Investment income

Interest income is calculated using the effective interest method and is recognised in the profit and loss.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs being costs are costs incurred to facilitate an activity. Unlike direct costs, which result directly from undertaking the activity, support costs do not change directly as a result of the activity undertaken. The basis is detailed in the notes to the accounts.

Governance costs

Governance costs are those incurred in connection with the administration of the charity and compliance with constitutional and statutory requirements.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Exceptions may occur where the asset needs to be recorded for security or insurance purposes.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class

Computer equipment

Depreciation method and rate

25% reducing balance

Page 11

Embrace Child Victims of Crime

Notes to the Financial Statements for the Year Ended 31 March 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2 Income from donations and legacies

Donations and legacies;
Donations
Grants, including capital grants;
Grants
Gifts in kind		 Unrestricted
funds
£
133,712
-
112,812
246,524		 Restricted
funds
£
32,500
683,674
-
716,174		 Total
2025
£
166,212
683,674
112,812
962,698		 Total
2024
£
219,313
487,112
147,356
853,782

Page 12

Embrace Child Victims of Crime

Notes to the Financial Statements for the Year Ended 31 March 2025

3 Income from other trading activities
Trading income;
Fundraising events
4 Investment income
Interest receivable and similar income;
Interest receivable on bank deposits
Raising funds
Raising donations and legacies
Staff costs
Other fundraising costs
5 Expenditure on raising funds		 Unrestricted
funds
£
-
-
Unrestricted
funds
£
648		 Total
2025
£
-
-
Total
2025
£
648
2025
£
7,532
4,633
12,165		 Total
2024
£
-
-
Total
2024
£
455
2024
£
62,475
3,366
65,841

Page 13

Embrace Child Victims of Crime

Notes to the Financial Statements for the Year Ended 31 March 2025

6 Expenditure on charitable activities
Main objective spending
Practical support
Cheer up support
Emotional support
Central Overhead
Support costs
Management
Wages including social security & pension
Contracted staff
IT expenses
Insurance
Bank charges
Interest paid
Telephone
Post and stationery
Event promotions
Sundries
Staff development
Travel expenses
Rent & premises expenses
Gift in kind
Depreciation on computer equipment
Professional services
Governance
Professional services
Independent examination
Total charitable activities costs		 Unrestricted
Restricted
2025
£
£
£
-
-
-
2,079
841
2,920
400
462,704
463,104
18,144
18,144
20,623
463,545
484,168
559
31,240
31,799
41,433
-
41,433
3,821
17,078
20,899
542
2,143
2,685
22
85
107
1
-
1
155
611
766
66
898
964
184
727
911
50
197
246
208
4,192
4,400
202
798
999
3,862
15,386
19,247
112,812
-
112,812
1,328
-
1,328
9,711
39,038
48,749
174,955
112,393
287,348
1,790
7,070
8,860
424
1,676
2,100
2,214
8,746
10,960
197,792
584,684
782,476		 2024
£
14,936
10,713
413,727
116,261
555,637
26,435
21,406
25,581
1,112
221
27
1,784
369
823
949
1,090
3,026
29,743
147,356
1,576
84,421
345,919
19,260
2,100
21,360
922,916

Page 14

Embrace Child Victims of Crime

Notes to the Financial Statements for the Year Ended 31 March 2025

Included in Emotional Support are the salaries of the charity's employed counsellors. All of their time is purely related to the delivery of the charities objectives.

The balance of the remuneration relates to the assistance and support to deliver the charity's objectives and has been included in support costs.

Gifts in Kind relate to the value of services received for virtual events, physical donation of toys and volunteer work, as agreed to note 2.

7 Analysis of governance and support costs

Governance costs

Independent examiner's fee
Professional services
Total for 2025
Total for 2024
8 Net incoming/outgoing resources
Net incoming resources for the year include:
Depreciation of fixed assets		 Unrestricted
funds
£
424
1,790
2,214
6,643		 Restricted
funds
£
1,676
7,070
8,746
14,717
2025
£
1,328		 Total
funds
£
2,100
8,860
10,960
21,360
2024
£
1,576

9 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

Trustees' expenses

During the year ended 31 March 2025, none of the trustees received travel expenses (2024: £Nil).

Page 15

Embrace Child Victims of Crime

Notes to the Financial Statements for the Year Ended 31 March 2025

10 Staff costs

The aggregate payroll costs were as follows:

Wages and salaries
Social security costs
Pension costs		 2025
£
365,509
25,073
6,726
397,308		 2024
£
434,121
23,714
8,831
466,666

The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows:

Counselling
Support and raising donations		 2025
No.
5
7
12		 2024
No.
3
12
15

During the year, no employees received employee benefits in excess of £60,000

Page 16

Embrace Child Victims of Crime

Notes to the Financial Statements for the Year Ended 31 March 2025

11 Taxation

The charity is a registered charity and is exempt from taxation for activities associated with its charitable objectives.

12 Tangible fixed assets
Cost
At 1 April 2024
Additions
Disposal
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
Disposed in the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
13 Debtors
Prepayments
Other debtors
14 Cash and cash equivalents
Cash at bank
15 Creditors: amounts falling due within one year
Trade creditors
Other creditors
Accruals		 2025
£
-
38,710
38,710
2025
£
287,796
2025
£
19,733
7,854
3,300
30,887		 Computer
equipment
£
14,641
1,160
(5,169)
10,632
9,913
1,328
(5,169)
6,072
4,560
4,728
2024
£
1,749
152,375
154,124
2024
£
114,373
2024
£
30,972
95,993
14,786
141,751

Page 17

Embrace Child Victims of Crime

Notes to the Financial Statements for the Year Ended 31 March 2025

16 Funds

Unrestricted funds
Restricted funds
Total funds
Unrestricted funds
Restricted funds
Total funds		 Balance at 1
April 2024
£
96,793
34,681
131,474
Balance at 1
April 2023
£
155,674
110,320
265,994		 Incoming
resources
£
247,172
716,174
963,346
Incoming
resources
£
367,125
487,112
854,237		 Resources
expended
£
(209,957)
(584,684)
(794,641)
Resources
expended
£
(424,532)
(564,226)
(988,758)		 Transfers
£
(1,503)
1,503
-
Transfers
£
(1,474)
1,474
-		 Balance at 31
March 2025
£
132,505
167,674
300,179
Balance at 31
March 2024
£
96,793
34,681
131,474

Transfer of funds has been completed to clear overspend on restricted activities.

RESTRICTED FUNDS

The charity maintains its accounting records and review of restricted funds in combination with CRM (Customer Relationship Management) software, Charitylog.

In the acronym below, PCC stands for Police and Crime Commissioner

As at the year end, the Trustees have considered the amount held as restricted funds and provide the detail below:

£52,861 (2024: £nil)

5) City Bridge Foundation

Provide Trauma Informed Emotional Support and Specialist Counselling to Children and Young People harmed by crime in London £25,597 (2024: £nil)

Children Independent Domestic Violence Advocacy and Support (KIDVA) One to one support for children impacted by Domestic Abuse across Luton.

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Embrace Child Victims of Crime

Notes to the Financial Statements for the Year Ended 31 March 2025

16 Funds - Cont.

8) Other Restricted Fund

Combined sources of funding include the Sigruid Rausing Trust - for development of a Domestic Abuse accredited training webinar for parents to support children and The National Lottery - to deliver emotional support and counselling across Cambridgeshire. £32,500 (2024: £nil)

The restricted funds above total £167,674 (2024: £34,681)

17 Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
£
4,560
143,605
(15,660)
132,505
Unrestricted
funds
£
4,728
218,589
(126,524)
96,793		 Restricted
funds
£
-
182,901
(15,227)
167,674
Restricted
funds
£
-
49,908
(15,227)
34,681		 Total funds at
31 March
2025
£
4,560
326,506
(30,887)
300,179
Total funds at
31 March
2024
£
4,728
268,497
(141,751)
131,474

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