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 ofSF￿nS................................
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 N￿1r 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 awa￿neSS and edUCat￿n 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 pul￿e. 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 $ueh as sensory
play and baby massage support earty devebpmenL bonding. and attachmerbL helping to lay the
foundations for emotional and phys￿1 wellbeing.
We are provd to take these sessions out into communty spaces across Manchester, makn.ng them
accessible lo families wherever they are or¢ Iheirjoumey. Many parents tell us that joining a Spoon$
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 pa￿nts 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 Ne￿ork. Voices for Choices CIC. and the Greater
Manchester Local Matemty Neonatsl Systems.
The project aims io emt*d the neon*al 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 suPF￿rt 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 mIss￿ft.
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 decisK*n we as we work towards a
future where no parent faces n￿nats1 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} ￿su￿Ing 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 r￿ture of some of the
grant funding and the current landscape for trusts and fOlFndat￿nS 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$tainable income sources, including strengthening our regular giving programme,
building longer temi partnerships with funders, and incwsing unrestncted income.
Community fvndraising has also played a SIgnrf￿ant role this year. The Run 79 challenge, created by
our Tnjstee Shaun Adams and his wrfe Lauren, raised an incredible amount of awareness and
support for Spoons, inspiring many others to get invo￿ed. We also invested in charity spaces for the
Great Manchester 10K, which encouraged new and retuming supporters to take part in fundraising
while representing Spoons on a large public platfomi. These events not onty boosted income but also
strengthened community engagement and visibilty across the ￿lOn.
Working with an external fvndraiser has conbnued to add real value, helping us to diversrfy income
streams, improve donor Stewardship, and strengthen financial resilience. Over the next year, we plan
to invest in a dedicated fundraising role to build on this progress and to develop a three-year
fundraising strategy that supports long lemi sustsinability and growth.
These strategic steps, combined wrth Ca￿fvI cost managemenL have enabled us to protect our core
Services and plan with greater conf¢der￿e. While some funding remains non-recurrenL Spoons is now
better positioned to meet fuiure challenges and continue to provide essential support for families who
experience neonatal care.
Reserves Pollcy
Our Reaerves are important to ensuring Gontinued operats"on$ ft>r our b￿e￿clOnes 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 w￿W 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 prinCip￿S 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 p0S￿On 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 state￿Ents.
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 TeChn￿lan) 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 re￿ant 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 ent￿ement 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 be￿een govemance costs and other support. Governan￿ costs comprise all costs involving
public accountability of the Charity and its compliance with regUlat￿n and gt)od practice.
h) 0￿ratIng 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

00(wo rD moo
oor￿0 m MOO
OOQV ￿ ¢DOO
OLno
OV40
o¢J>¢fjo
00¢>)￿}
Ir)v
00￿0
ooryo
oGJmo
mo
• ff)O
4XSOO
no IOCJOOO
'8tnuJo
000
Ui ¢X¢ (D
00000
too￿0
r(QOQO
00
Cfj0¢7>0
'ooo
000
000000
888.
ro
ID ffju qj qj to
CDU&CD
0002>om¢UIo)￿
ojffjzz￿o0oOfj5£
Q1?<<<<<L)oz￿ocL(n[)(La<N￿Tr￿￿￿￿E)0￿(Do

Qfq+y)
I m l O) ¢+WJ*
OrCTJ
O l o)
* o>(¥ w ¢n¢ry
O£a)D"-£ stsSIuL) o O O

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
1￿50
1,SSO
1.550
Net Book Value at 30 April 2025
Net Book Value at 30 April 2024
18

1 o)ca
u)rrlD(O¢D￿ty-o
i off)0
o¢J)o
*(YJo)
0000
00
rtou)o
LnrP40)
0 C.7llL)
o J a) a> > O
0zz￿00JaOrn-

' oLr)¢J)
U)*
47JnO(ou&otrJv￿￿)ft)
a>￿000￿(0￿?￿c4
orqooo
0￿000 c￿0
oosrou> ¢00
Cwoffj ZgE=
0 g th CFJ2
OJ o) aj
cyj c%J cyj
-￿-￿(￿r£￿￿￿￿< o
0004DEQEaJaQ)

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 Elear￿r 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 COns￿er.￿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 man￿er 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