Spoons Charlty Reglstratlon Number. 1167043 Trnslees. Annual Report and Financial Statements for the year ended 30 April 2025
Contents Administrative Inforrnation............................................. TrusleesAnnual Report................................. ... Structure, govemance and managemeni.......................... . Review of Activities and Achievements ....................... ... . Current position and future plans................... Financial review. Reserves Policy..-....--..-.... Trustees, responsibilrties in relation to the financhal stalements................-....-...-........................ . Independentexaminer'5 reportto thetrustees ofSFnS................................ Statement of Financial Activities for the year ended 30 April 2025................................................ Balance Sheet as at 30 April 2025 .. Notes to the accoLtnts......................... .. . -10 .11 .12 .13
Spoons Year Ended 30 Aprfl 2025 Administrativo Inforniatlon Registered Charity Number. 1167043 Chanty Address". Spoons Charity Albany Mill Old Hall Street Middlelon Manchester M24 1AG Trustees.. Tracey Rthinson (Chair from 21 May 20241 Leanne Royle Sarah Moxon (Chair to 21 May 20241 Bethay Armrtage Pamela Ashcroft Khadijah N1r Salim Rebecca Li)we Shaun Adams Resigned 5 August 2025 Resigned 21 May 2024 Appointed 3 Sep 2025 Bankers: Lloyd$ Bank Ariel House 2138 Coventy Road Sheldon B26 3JW Independent Examiner. Angelika Gacek Pennine Accounting 109A Church Street Ltitletorough Lancashire OL15 8AA
Spoons Report of the Trnstees for the Year Ended 30 April 2025 Strutture, governance and management Spoons is a Charitable Incorporated Organisation the Charity Registration Number 1167043. The governing document of Spoons is a conststution dated 11 May 2016. amended on 10 January 2022 and 12 June 2024. Trustees are appointed for a three•year period by resolution passed at a Trustee meeting. Trustees meet at least three times per year. Oblectlves and Activities for tho Publ1¢ Benefft The objectives of the charity are to relieve the needs of parents and families of babies who experience neonatsl care in Greater Manchester by the provision of support and infomiation, and to advance awaneSS and edUCatn of neonatal care, and its implicabons for families. to health professionals and the general public. A review of the conststution was undertaken at the Trustee Board Meeting on the 27 January 2024. Following this The Trustees sought consent from the Charity Commission to revise the Object Clause in our Governing Document. This will ensure that the Goveming Dccumenl remains fil for purpose and the charity continues to meet the needs of ser¥e users. This resolubon was passed on the 12 June 2024. The Trustees confimi that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the chanty's aims and objectives, in planning future activities and setting the grant making policy for the period. Review of Actlvltles and Achievements A note from Tracey Rawllnson Chalrol Trustees t has been a privilege to serve as Chair of Trustees for SE)ns and to see first-hand how our values of ¢ommunity, empathy, Iwed exFerience, and collaboration are brought lo lrfe every single day. These values underpin everything we do. from the way we support families to the way we work alongside our partners. Over the past year, SrKJons ha¥ continued to grow in Strength and pule. We have slrenglhened our partnerships wrthin the NHS and the Greater Manchester Matemity and Neonatal Voices Partnership, ensuring that famity voices are shaping care and driving improvement within neonatal services. I've had the pleasute of spending time wilh our volunteers and seeing their compassion in action, their INed experience and commitment are what make Spoons truly speck31. As we look ahead, our focus remains on inclusion. sustainability. and ensuring thal every parent feels supported, heard. and part of a communrty that understand5. My sincere thanks lo our dedicated staff. volunteers, funders, donors and partners for their conb'nued passion and belief in our mission. T¢>gether, we are makn.ng a lasting difference for families across Greater Manchester.
Spoons Report of the Trustees for thg Year Ended 30 Aprll 2025 A note from Kirsten Mitchell Operatlons Manager(appointed CEO October2025J Reflecting on the past year, l am incredibly proud ofwhal our team has achieved. We have strengthened our partnerships across Greater Manchester, expanded our farnily and community support offer. and deepened our role in amplifying the neonatal voice. Every memter of our staff and volunteer team brin95 INed experience of neonatal care. Providing shared understanding remains the re of Spoons and the reason families trust us during some of the most drfficult rNJments of their INes. We have continued to deliver neonatsl lived experience peer support on the neonatal units in Grater Manchester and have provided support through home visits. We have continijed to fund trauma therapy, and have delivered community support groups and play sessions, all shaped by compassbon and connection. The first year of our Neonatal Voices Project has laid the groundwork for a stronger, more inclusive system, ensuring that the voices of neonatal families influence real change in neonatal care across Greater Manchesler. This project ensures that the experiences of families directly infomi improvements in neonatal care, particularty for those whose voices are too often underrepresented. Our focus for the year ahead is to sustain what we've built. strengthen financial resilience and continue to grow our impact We will invest in developing our fundraising capacity enabling us to expand our services to reach rrK)re families and increase our presen¢e in in hospitsls, communtty seth'ngs, and digital spaces. This will build on our partnerships to ensure that every family, whatever their ba¢kground or experience, feels heard, supported. and part of a community that understands. Spoons exists because of the people behind il, our staff, volunteers. fundets. trustees, NHS partners, and families. l am deeply gratefvl for their unwaversng belief in our work and our shared vision that no parent should face neonatsl care alone. OurTeam One full tiwne Operations Manager (appointed CEO in O¢tober 2025) Two Family Support Coordinators One Community Group Coordinator One Volunteer Coordinator One AdminislralNe Assistant {appointed in May 2025) Fifteen active volunteers One sessional Community Fundrniser One sessional Tnjsts and Foundations Fundraiser Deliverlng Peer Support and Amplifylng the Neonatal Voice All members of our frontline team. both stsff and volunteers. bnng lived experience of neonatal care. This shared understanding is at the heart of how we deliver support. ensuring families feel truly understood and never alone during. or after, their neonatal ioumey. With an exceptional team of dedicated staff and volunteers. we provide compassionate, practs"cal. and emotional support to families on neonatal unrts. in the community. and online. Their contributs.on remains central to the support and connects.on that define SF)(y)ns.
Spoons Report of the Trustees forthe Yeai Ended 30 April 2025 D•llv•rfng P••r Support and Ampllfylng the N¢onatsl Vol¢e ¢ontlnu This year, we have also played a key role in facilitaty.ng the neonatsl voice within the new Maternity and Neonatal Voices Partnership {MNVPI model. Our focus has been to ensure the voices shaping service improvement come direcUy from those with lived experience. We have placed particular emphasis on capturing and amplifying the voices of families from marginalised and underrepresented communities, helping to ensure th* every perspectNe infoms how neonatal Ca is shaped and improved ?cr053 Greater Manchester. "When everything felt overnhelming, my Swons er supporter made me feel seen and understood. She'd been Ihmugh neonatal care herself, so I didn t have to find the words- she already kn&w what I was feeling. That connection helped me f8el less alone and gave me Ihe confidenc8 to start finding my way through.- Parent Quote Communlty Support This year, we have delivered 226 communty sessions. attended ty 455 families across Greater Manchester. These sessions have ineluded baby massage, sensory play, stay and play, sing 'n' shake, weaning wotkshops lin partnership wf(h an NHS Speech and Language Therapistl, music sessions, Coffee momings, and wellbeing walks. Our ¢ommunity offer is about more than just acbvth"es, rvs about connection. These sessions provide a safe, welcoming space where parents can build confidence. strengthen their bond with their baby, and connect with others who understand their experiences. For babies, sessions $ueh as sensory play and baby massage support earty devebpmenL bonding. and attachmerbL helping to lay the foundations for emotional and phys1 wellbeing. We are provd to take these sessions out into communty spaces across Manchester, makn.ng them accessible lo families wherever they are or¢ Iheirjoumey. Many parents tell us that joining a Spoon$ group is the first titne they've fert able to relax, socialise, and simpty enioy being with their baby after a difficum start. Famlly Support Our Family Support SeNice Pfovides indNidualised, trauma infom)ed support for families during and after neonatal care. Our team bring their thvn neonatal lived experience. helping pants feel understood, supported, and less alone. Support begins on the neonatal unr( and continues * home and in the communrty. One of our Family SupF)Ort Coordinators, an Eaty Years Practstioner, provides horrE visits for parents who are not yel ready to attend communty groups, offering play sessions, baby massage. and Newborn Behavioural Observation lo strengthen bonding and confidence. She supports families to join community sessions when they feel ready. Our other Family Support Coordinator specialises in working with dNerse communities, particularty the South Asian community, and offers practical help for farnilies facing financial hardship, asylum, or bereavement. Her culturalty sensth"ve, compassionate approach ensures that families can access the nghl support al the right time.
Spoons Report of the Trustees for the Year Ended 30 April 2025 Famlly Support continued Working closely with our volunteers, neonatal units. commurs¢ty partners, and therapists, the team provides contsnuity and reassurance when families need it most. In the last 12 months the Family Support Team have suppjrted 197 families. Demand continues to grow and we are committed lo sustaining this service so that families can continue to benefft from consistent, lived experience led support across Greater Manchester. EMDR and Trauma Therdpy Our Trauma Therapy Service provides specialist emotional support for parents who have experienced the trauma and uncertainty of neonatal care. The service is trauma infonned and designed specifically around the unique challenges that families face before, during, and after time on the neonatal un This year, we delivered 578 therapy sessions, helping parents process their experiences, rebuild confidence, and strengthen emotional wellbeing. Our therapists work closely with our Family Support Coordinators to ensure families receive the right help at the right time, creab'ng a seamtess, wraparound approach to eare. Sessions provide a safe, compassionate space where parents Can explore their feelings, manage anxiety and trauma, and begin lo heal. For many, this support is life changing, helping them reconnect wrth themselves, their baby, and their wider family life. As demand continues to rise, we are committed to sustsining this service. ensuring that every paTent who needs trauma support can access rt quickty and safety. Volunteer Progrnmm8 Our volunteers remain the heartbeat of Spwns. bringing compassion. understanding, and lived experience to every famity they supporL Since joining Spoons in September 2024. our Volunteer Coordinator has played a vital role in strengthening and expanding our volunteer base. The role has focused on developing new ways for volunteer5 to get involved. intrc*Jucing a Community Group Supporter role. and on diversifying the team so that it better refiects the families we suppJL Over the past year. the Volunteer Coordinator has delivered a comprehensive training programme. hosted a volunteer away day, recnjited new volunteers, and successfulty retained existing volunteer team members by fostering a strong sense of community and belonging. The application process has been streamlined. making it easier for parents with lived experience to join the team. Our volunteers support families across neonatal units, in community spaces, and online. They offer empathy, reassurance, and hope from those who have truty.been the." Their gift of their time and commitment it what makes Spoons so specsal. In total, our team of volunteers delivered over 983 hours of INed experience peer suppor( a powerful reflection of the compassion. commitment. and communty that define Spoons.
Spoons Report of the Trustees for the Year Ended 30 April 2025 Matemlty Neonalal Volces Partnership (PANVP) This year marked the successful first phase of our Neonatal Voices Project, delivered in pathership with the North West Neonatal Operational DelNery Neork. Voices for Choices CIC. and the Greater Manchester Local Matemty Neonatsl Systems. The project aims io emtd the neonal voice wthin the Greater Manchester MNVP model, ensuring families with lived experience play an active role in shaping care and influencing improvement in neonatal services. Through this work, Spoons has helped strengthen how neonatsl feedback is gathered and shared across the region. We've focused on reaching and amplifying the voices of famil¢es who are often underrepresented, including fathers. bereaved families. and those from divefse and marginalised communities. The aim of the project is to ensure fanwlies, experiences contn.bute to leaming and change. Current Position and Future Plans As we look ahead, our frLus is on sustsinability, inclusion. and growth, ensuring Spoons remains a trusted and vrtal source of support for families across Greater Man¢hester. We will continue to strengthen our Famity suPFrt Service and increase our presence in communrty spaces so families can access help closer to home. Our Volunteer Programme will keep growing. a focus on invofving more fathers and volunteers from dwerse backgrounds. ensuring our team truty reflects the families we support Financial sustainability remain$ a key prionty. Building on the systems and processes introduced18St year, we will continue lo divefsity our income, grow unrestricted funding, and develop longer temi partnerships with fvnders, eorporate supportets, and the NHS. Over the next year, we will also invest in dedieated fundraising capacty lo build on the foundations already in place. strengthen our donor relationships, and develop a three year fundraising strategy that supports long temi su5tainabilty and We are proud to tr working alongside the Greater Manchester Matemty and Neonatal Voices Partnership. continuing to embed the neonatal voice into regional service improvement. Ensuring that feedback from families infom)s change will remain central to our mIssft. Finally, we are developing a new three-year strategy. shaped in consultation with families, volunteers, and stakeholders. to guide Spoons into the next chapter. Our values of community, empathy, lived experience, and collaborabon will continue to dnve every decisKn we as we work towards a future where no parent faces nnats1 care abne. Flnancial Revlew During the year our income was £333.572. an increase £60.907 from the prior year. This increase was due to a rise in unrestricted donations and grant incon. The year end surplus was £86,59612024. £96.732} suIng in total fvnds al the end of the year of £231,285 {2024'. £144.6891. comprising £212,752 (2024.. £94,890> unrestricted fund5 and £18,533 12024. £49.799} restricted funds
Report of the Trustees for tho Year Ended 30 April 2025 Flnanclal Review Cofitinuod Restricted funds will be spent over the foll¢ing 15 months 8$ per the grant agreerrents. This year has been one of stabilisation and renewed growth for Spoons after a challenging period. While the funding environment for small charities remains tough. We were fortunate lo receive several nexpected one off grants and donations, which provided a welcorne boost to Ouf income and allowed us to strengthen our reserves helping us to end the year in a strong posrtion. As noted below under our Reserves Policy, we have designated an an))unt to invest in fundraising, helping us to develop our sustsinability fvrther. Whilst we have ended the year in a healthy financial position. the non-recurring rture of some of the grant funding and the current landscape for trusts and fOlFndatnS fvndraising, presents challenges for long-term planning. In additson. several of our current multi-year fvnding agreements that cover key salary costs expire in 2025126. To address this, we are prionb'sing the development of more predictable. su$tainable income sources, including strengthening our regular giving programme, building longer temi partnerships with funders, and incwsing unrestncted income. Community fvndraising has also played a SIgnrfant role this year. The Run 79 challenge, created by our Tnjstee Shaun Adams and his wrfe Lauren, raised an incredible amount of awareness and support for Spoons, inspiring many others to get invoed. We also invested in charity spaces for the Great Manchester 10K, which encouraged new and retuming supporters to take part in fundraising while representing Spoons on a large public platfomi. These events not onty boosted income but also strengthened community engagement and visibilty across the lOn. Working with an external fvndraiser has conbnued to add real value, helping us to diversrfy income streams, improve donor Stewardship, and strengthen financial resilience. Over the next year, we plan to invest in a dedicated fundraising role to build on this progress and to develop a three-year fundraising strategy that supports long lemi sustsinability and growth. These strategic steps, combined wrth CafvI cost managemenL have enabled us to protect our core Services and plan with greater conf¢dere. While some funding remains non-recurrenL Spoons is now better positioned to meet fuiure challenges and continue to provide essential support for families who experience neonatal care. Reserves Pollcy Our Reaerves are important to ensuring Gontinued operats"on$ ft>r our beclOnes and to megting th& objectrves set out in our current stratsgy. To do this the board has agreed to hold an amount of unrestricted reserves lo cover oblwJations to staff and our contracted suppliers. As reported last year we undertook a full review of the reserves p)IKy to ensure our p)li¢y remains reflective of the changing demands of the chanty. In May 2024 the Tnjstees agreed a new ReseNes policy, the Trustees consider that to ensure the continuous provision of the Charity's sefvices we aim to maintain a general ftjnd equal lo six months of total budgeted expenditu. However, to ensure a conb"nuous delNery of services and remove potential constraints, the Trustees have agreed to a general fvnd of betsveen three and six months budgeted expenditure. Our reserves position has now stabilised after two years of careful rebuilding and as at 30 April 2025 Sp¢Jons held £212,752 in unrestricted funds which represents 8.7 months of total budgeted expenditure of £293.396. This is above our poly level of six rnnths as we received an unrestn"¢ted
Spoons Report of the Trustees for the Year Ended 30 April 202S grant of £49,553 in the last monlh of our financial year. We are in the process of designating this for planned operational expenditure and strategic investment in fundraising. Trustees. rosponsibilities in relatlon to the financial statgm8nts The charity trustees are responsible for prepartng a trLtstees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to ¢harib"es in England and Wales requires the charity trustees to prepaTr financial statements for each year which give a true and fair wW of the stale of affairs of the charity and of the incoming resources and application of resources, of the chanty for that period. In preparing the financial statements, the trustees are required to". select suitable accounling policies and then apply them consislentty observe the methods and prinCipS in the applicable Chartties SORP make judgements and esb"males that are reasonable and prudent slate whether applicable accoLtntsng standards have been followed. subject to any material departures that must be disclosed and explained in the financial statements prepare the financial statements on the going concem basis unless it is inappropriate to presume that the chaiity will continue in business The trustees are resFonsible for keeping proper accounb.ng rewrds that disclose with reasonable accuracy at any time the financtal p0SOn of the charity and to enable them lo ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and t8"rtg feasonable steps for the Pfevenlion and detection of fraud and other itregulanties. The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website in accordance with legislation in the United lthngdom goveming the preparation and disseminats.on of financHI stateEnts. Approved by the trustees on 25th November 2025 and signed on their behalf by." onlt*r426. 3OE5Q&"J324fj4IQ Tracey Rawlinson Chair of Trustees
Independent examiner's report to the tNstees of Spoons I report to the trustees on my exaMInat)n of the accounts of Spoons fthe Charity") for the year ended 30 April 2025 Responsibilities and basis of report As the charity trustees of the Charity you are responsible for the preparats'on of the accounts in accordance with the requirements of the Charities Act 20111'the Act.). I report in respect of my examination of the Charity's accounts carried OLrt under section 145 of the 2011 Act and in carrying out my examination I have foll¢)wed all the applicable Dire¢bons given by the Charity Commission under section 145{5llb) of the Act Ind•pendent examIne$ sLitement Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I conffim that l am qualified to undertake the examination because l am a member of AAT {AssociatMJn of Accountancy TeChnlan) which is one of the listed trrt)dies. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect accounting records were not kept in Spect of the Chairty as required by section 130 of the Act.. or 2. the accounts do not accord with those records.. or 3. the accounts do not compty with the appluble requirefftnts conceming the fomi and content of accounts set OLrt in the Chari*es {Accounts and Reports} Regulations 2008 other than any requirement that the aecounts give a 'true and fair vievl which is not a matter considered as part of an independent examination. have no concems and have come across no other matters in connectson wrth the examination lo which attention should be drawn in this report in order to enable a proper understanding of the accounts lo be reached. Signed.. 4(64 Name.. Angellka Gacek Relevant professional qualification or membership of professional todies.. IAAAT (Membernhlp No: 10248392) Address.109A Chur¢h Stree( Llttleborough. OL15 Date.. 2110112026 10
Spoons Balance Sheet as at 30 April 2025 Total fitnds 30 April 2025 Total funds 30 April 2024 Fixod assets Tangible assets Total fixed assets Current assets Debtors 50,339 Cash at bank and in harKI 2C6.112 184.642 Total current assets 256,451 185,540 Creditors.. arnounts falling due within one year 25.166 40,851 Net current assets/(liabilities) 231,285 144.689 Total assets less ¢urrent Ilabllides 231,285 144,689 Total net assets /(liath"lities) 231,285 144,689 Funds ofthg Charity Unrestricted funds 10 212.752 94,890 Restrieted funds 10 18,533 49,799 Total funds 231,285 144,689 The notes on pages 12 to 20 form an integral part ofthe finan¢bal statements. Approved by the trustees on 251h November 2025 and signed on their behalf by: Tracey Rawlinson, Chalr of Tn 12
Spoons Notes to the accounts for the yoar ended 30 April 2025 Note 1: Accounting Policie6 The principal accounting Folicies adopted, judgements and key sources of estimats'on uncertainty in the preparation of the financial statements are as foll¢)ws'. al Basis of preparation The financLg1 statements have b&n prepared in accordance wilh the Accounting and Reporting by Charities". Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102}leffective 1 January 20191. {Charities SORP 20191,the Financial Reporbng Standard applicable in the UK and Republic of Ireland (FRS 1021. The charity has applied Ihe exemption available to small Charities in the Chariti'es SORP IFRS 1021 and does not include a Statement of Cash Flows in these Financial Statements. Spoons meets the definitKsn of a public benefit enty under FRS 102. Assets and liabilities are initially recognised at histori¢al cost or transaction value unless otherwise stated in the reant accounting notes. b) Preparation of the accounts on a going concem basis The Iruslees consider that there are no matersal uncertaintses about the charitable company's ability to continue as a going concern. The trustees do not consider that there are any sources of estimation uncertainty at the reporbng date that have a significant risk of Causing a material adjustment to Ihe carying amount of assets and liabilities within the next reporting period. cl Income Income is recognised when the charty has entement to the funds, any perfomwnce conditions attached to the itemlsl of income have been mel, it is probable that the income will be received and the amount can be reliably measured. Income for govemment and other grants, whether'caprtal, grants or'revenue, granls, is recognised when the ¢harity has entillemenl to the funds, any performance conditions have been met. it is probable that the income will be received the account can be measured reliably and is not deferred. Donations are reco9ni$ed when tha charity receivès the funds. d) Fund accountlng Unreslrieted funds are available to spend on activities that fvrther any of the purposes of the charity. Designated fvnds are unrestricted fvnds of the charity which the trustees have decKled at their discretion to sel aside to use for a specific PUTPOSe. Restricted fvnds are ftjnds which the donor has specffied are solety to used for particular activities. Further explanation of the nature and purpose of each fund is included in note 10 to the financial ststements. e) Interest recelvable Interest on funds held on deposit is inclLKled when receivable and the amount can be measured reliably by the charity., this is normally upon notificabon of the interest paid or Payab by the Bank n Expendlturg Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation ¢an be recognised reliability. Expenditure is accounted for on an ac¢rn21s basis. 13
Spoons Notes to the accounts for the year ended 30 Aprll 2025 All expendrture is shown inclusive of VAT. g) Allocatlon of support costs Support costs are those functions that assist the WOTk of the charity bLFt do not directy undertake charitable activities. Support costs include back-office costs. finante. personnel, payroll and govemance costs. Support costs have been allocated beeen govemance costs and other support. Governan costs comprise all costs involving public accountability of the Charity and its compliance with regUlatn and gt)od practice. h) 0ratIng Leasos The ¢harity ¢urrenty has no operating e$. i) Pension Costs and other post4etlrement benefits The charity operates a defined contn'bution Fension scheme. Contributions payable to the charlty's pension scheme are charged to the Statement of Financial Athib"es in the period to which they relate. j) Tangiblo Flxed Assets Individual assets eostsng £500 or trK)re are capitalised at cosl and are depreciated eventy over their esb'mated useftjl economic lives, as follows.. Equipment.. 25% straight-line Small items of equipment are not ¢aptslised but are written off on acqvisrtion through the Statement of Financial Actsvrties. k} Debtorn Debtors (including trade debtors and loans receNable} are measured on initral recognition at settlement amount after any trade discounts or amunt advanced by the chanty. Subsequenty, they are measured al the cash or other consideration expected to be re¢eived. l) CredltOY8 and provisions Creditors and provisions are recconised where the charty 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 eslimaled reliably. Creditors and provision re normally reccgnised at their setue mel amount after allowing for any trade discounts due. m) Corporation Tax The charity is exempl from tsx on income and gains falling within sKb"on 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains A£t 1992 to the extent that these are applied to Jts charitsble objects. n) Key estimates and accounting Judggmonts In applying the charity's accounb.ng policies, the Trustees are required lo make judgements, estimates and assumptions in delemining the carrying amounts of assets and liabilit$. The Trustees, judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decision$ are made and are based on historical experience and other factors that are considered to be applicable. Due to the inherent subjectivity involved in making such judgements. estimates ad assumptions, the actual results and outcomes may differ. The estimates and undedying assumptions are reviewed on an ongoing basis. Revisions to the accounting estimates are recognised in the period in which the esb.male is revised, rfthe revision affects onty that period. or in the period of revision and future periods, if Ihe revision affects both current and fvture periods. 14
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Spoons Note8 to the accounts for the yèar ended 30 Aprfl 2025 Note S: Employees 5.1 Staff costs 2025 2024 Salaries and wages Social security costs Pension costs (defined contrtbulion Scheff} Totsl 109,840 2.558 2,263 114.661 71.721 5,383 1,436 78.540 No employee5 received employee benefits (excluding emph)yer pension costs) for the reporting period of more than £60.00012024.' none) 5.2 Numbor of stsff in th¢ year 202S 2024 Average monthty number of emplwees Total 5.3 Key Management P8rsonno1 The remuneration of the key management personnel is: 2025 2024 Salaries and wages Social security costs Pension costs (defined contribution scheme) Total 34,505 32,865 3.280 799 38.936 Note 6: Debtors and prepayments 2025 2024 Trade debtors Prepayments and accrued income Totsl 49,553 898 898 50,339 Note 7: Cash ot bank and In hand 202S 2024 Cash in Hand Current Account PayPal Total 206.112 184.642 206,112 1H642 17
Spoons Notes to the accounts for th• yoar ended 30 April 2025 Note 8: Credltors & Accruals- amounts falling due within one year 2025 2024 Trade creditors Accruals and defeffed irwme Social security and other laxes Pensions Payable Totsl 2,414 37,467 698 272 18,537 1.(9 516 25.166 40,851 Deferred income Deferred Income Deferred income comprises of income received by Spoons in 2024r25 for %tNrties taking place in 2025126 Balance al 1 May 2024 Amounts released lo income eamed from charitable activibes Amount deferred in period Balance at 30 April 2025 35,267 (19.5671 15,700 Note 9: Tangible Flxed Assets Equlpment Total Cost or Valuation As at 1 May 2024 Additsons Disposals A8 at 30 Aprfl 2025 1,550 1.550 1.550 1A50 Depwiation As al 1 May 2024 Charge in year A• at 30 April 2025 1.550 150 1,SSO 1.550 Net Book Value at 30 April 2025 Net Book Value at 30 April 2024 18
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Spoons Notes to tho a¢counts for the year ended 30 April 2025 Note 10: Charlty funds Icontlnuedl The accumulated unrestricted funds are for the purpose of relieving the needs of parents and families of babies who experience neonatal care in Greater Manchester by the provision of support and information, and lo advance awareness and education of neonatal ca, and its impli¢atsons for families. to hearth professionals and the general publ. Detalls of the restrlcted funds and thelr purpose: Action Together- One Oklham From NICU to Home- OhJham- supporting families through transition from hospital to home with community groups and 5essK>ns Albert Gubay Charitable FtyJndatM)n s[ns Family Supwrt Serv Comic Relief Support for neonatal families from dNerse communities Help to Heal- supporting parental mental heallh through trauma therapy Peer support for neonatsl families in Tameside Sustaining support for neonatal families in Manchester Communty play and support sessions Peer support volunteer programme Peer Support for neonatsl families in Bolton Baby massage sessions Neonatal Famity Support Equipment for communty groups Communty support groups Global Make Some Noise Tameside- Best Start for Lrfe TNL- Reaching Communities TNL- Awards for All 2024 True Colours Bolton Fund Cash 4 Kids Dowager Countess Elearr Peel Trust Morrisons Foundation stagecoach Forever Manchester Noto 11: Anatysis of net assets between funds Unrestrided RoStri¢ted funds 2025 Total funds 2024 Total funds unrestrict Restrlcted funds funds Fixed Assets Nel current assets Nel current liabl1.eS 219.247 16,4951 212,752 37.204 {18.671} 18,533 256.451 {25,1661 231.285 103.360 18.4701 ¥890 82,180 185,540 132.3811 140.8511 49,799 144.689 Notfr 12: Trustees rèmuneration and expen8es The trustees receNed no remuneration for the perfonnance of their duties {2024: £:nil). Two trustees We reimbursed a total of £362 for travel expenses and sofiware costs {2024'. £3011. Note 13: Related party transo¢tions The Tnjslees COnser.S key management personnel to comprise the Trustees and the Operations Manager. The Twstees all give freety their time and exkwtise without any fom of remuneration or other benefit in cash or in kn'nd12024.' £nil}. No Trustee, or person related or connected by business to them, has receNed any payments or other benefits from the charity during the year. The remuneration of the Operations maner is slThvn in rKJte 5.3. There were no related party transactions in the financial years ending 30 April 2025 and 30 April 2024. 21