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← Baby Basics UK

2025-08-31-accounts

Charity registration number: 1168099

Baby Basics UK

REPORT AND UNAUDITED FINANCIAL STATEMENTS For the year ended 31 August 2025

Baby Basics UK

Contents

Page
Legal and administrative information 1
Trustees' report 2 - 6
Independent examiner's report 7
Statement of financial activities 8
Balance sheet 9
Statement of cash flows 10
Notes to the accounts 11 – 19

Baby Basics UK

Legal and administrative information For the year ended 31 August 2025

Charity number 1168099

Trustees

Susan Hook (Chair) Brian Wilson Kerry Montgomery Resigned 27/11/2025 Penny Borkett Heledd Fflur Lago

Senior Management

Cat Ross - CEO

Principal address

Suite 1 Albion House Savile Street Sheffield S4 7UD

Accountants

Seven Hills Accountants Limited 57 Burton Street Sheffield S6 2HH

Bankers

Cooperative Bank PO Box 200 Skelsmersdale Lancaster WN8 6NY

1

Baby Basics UK

Trustees’ report For the year ended 31 August 2025

The Trustees of the charity have pleasure in submitting their report and the financial statements for the year ended 31 August 2025.

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

Structure, governance and management

Baby Basics UK is a Charitable Incorporated Organisation registered with the Charity Commission on 7 July 2016, registration number 1168099. The organisation is governed by its constitution last amended on 20 June 2016. A board of appointed trustees run the organisation, delegating the day to day running of the organisation to employed members of staff.

All trustees give their time voluntarily and receive no remuneration or other benefits.

Our governing document dictates that the minimum number of trustees required is three. The appointed individuals must fit within the given requirements of the organisation’s constitution and also be willing to support the values of the charity and make the necessary time commitments to perform their duties.

The charity has developed an programme for the recruitment and induction of new trustees. A skills audit of the Board is carried out every 2 years and where gaps are identified, suitable trustees are recruited to fill them. In 2026 we will aim to recruit 2 trustees with specialism in HR & marketing.

Charitable Aims and Objectives

Our charity’s purpose as set out in the objects of the charity are to relieve poverty in the United Kingdom by providing clothing, toiletries and equipment for babies, children and their parents / carers to persons who are in conditions of need, hardship or distress by reason of their social and / or economic circumstances. Baby Basics also provides such items to other charities and organisations working with people in need, hardship or distress by reason of their social and / or economic circumstances.

Baby Basics UK also provides on-going training, guidance and information to teams running localised Baby Basics projects assisting them in relieving the poverty of persons in need in their local areas.

The following activities will be undertaken in order to achieve the above aims:

Baby Basics UK engages the community to donate second hand and new items that are sorted and packaged into appropriate ’bundles‘ by teams with both voluntary team members and paid members of staff. These items are given out free of charge to people in need via frontline agency workers including midwives, social workers and other charity workers.

The ongoing training and information Baby Basics UK provides to other teams includes provision of an Operations Manual, Volunteer Handbook, online management system to aid with record keeping, provision of advertising materials, advice and guidance. This is done both via email and other electronic means, over the telephone, through site visits and at a national conference for local team leaders of the network of centres.

Ensuring our work delivers our aims:

The trustees and staff of Baby Basics UK review the aims and objectives regularly and consider what we are achieving against these aims. We use questionnaires and verbal feedback to monitor and review whether our activities are achieving our aims and objectives. We also monitor the output of Baby Basics Sheffield and the Baby Basics centres around the country via our online system to ensure that the charitable activities are being undertaken.

2

Baby Basics UK

Trustees’ report - continued For the year ended 31 August 2025

Public Benefit Statement

The trustees have complied with the duty as laid out in Section 4 of Chapter 1 of the Charities Act 2011 to have due regard to public benefit guidance and do not rely on their own assumptions regarding the public benefit of Baby Basics UK. Our staff regularly consult with the agencies Baby Basics works with to understand whether our activities are to the public benefit and this information is fed back to the trustees.

Those who are supported by Baby Basics UK are people who would otherwise lack the basic necessities of clothes, toiletries and essential equipment such as cots for their babies and children. Baby Basics UK provides these items free of charge. Referrals are made through health care professionals and other agencies working closely with the families. Their referrals are made based on the need they see through their interaction with the families and Baby Basics does not make further judgements or assessments, choosing to rely on the professional judgements of those who are working alongside the families. All items are given away without distinction of race, sex, sexual orientation, age, nationality, disability or political or religious beliefs.

Baby Basics UK supports other teams so that more families can be provided with essential items in areas of the country beyond the reach of the Sheffield base. They will do this with the benefit of our experience and guidance making their local project safer and more sustainable.

We do not believe that there is any detriment or harm arising from carrying out our organisation‘s aims and we are not aware of any wide spread views among others that such detriment or harm may arise.

Review of Activities and achievements

During this period Baby Basics Sheffield supported 3,528 families with essential items. The total number of items provided from our Sheffield centre was over 25,000. All items provided are distributed via referrals from health & social care professionals including midwives, health visitors, local authority support services and other voluntary & community sector organisations. These included 624 Moses basket starter packs for those expecting a baby.

Baby Basics Sheffield has a team of over 75 volunteers who give their time to assist in the running of the project on a weekly basis.

During this period our network of centres across the UK have supported over 44,900 vulnerable children & their families and distributed over 94,000 items of support, of which over 5,800 were Moses Basket Starter Packs.

We estimate that across these centres we have repurposed over 735,000 items of clothing & 59,000 items of equipment which would have potentially otherwise ended up in landfill.

Nationally during this time Baby Basics UK helped to launch 2 new Baby Basics centres in local churches and community organisations. We cheered on 2 centres who chose to leave our network and close the baby bank. We continued to support the existing centres and at the end of this period there was a network of 53 Baby Basics centres across the country working within and accountable to local churches and community groups. These centres work to standards of best practice and guidelines provided by Baby Basics UK and are supported by our team from our HQ in Sheffield.

3

Baby Basics UK

Trustees’ report - continued For the year ended 31 August 2025

Review of Activities and achievements (continued)

We continued to develop the work of our regional hubs, who have provided amazing 1-2-1 support to centres in their allocated geographical region. Each regional hub is led by an established and experienced Baby Basics Centre in the region they support.

Our national warehouse has continued to play a vital role in the work of Baby Basics UK providing a distribution centre for over 100,00 items of corporate donations to be sent to centres across the UK.

We continue to work closely with HRH The Princess of Wales and The Royal Foundation for Early Childhood.

To further support the Baby Basics centres around the UK we were able to:

We were able to expand the work of the Safe Places to Sleep project on behalf of the South Yorkshire Mayoral Authority. The programme has successfully been delivering beds and bedding across all South Yorkshire, and as of 1st October 2025 had delivered a total of 5,599 items.

Staffing: During this period there was 1 resignation from the team and 4 new appointments, growing the team to a total staff number of 12 with a FTE of 7.35.

We were also able move into new premises in Sheffield that will enable much more streamlined and efficient work of the charity helping our team of volunteers to be even more effective in the work they undertake.

Future Plans

To continue to grow the UK network of centres and develop stronger links with the Baby Bank Alliance.

To carry out a further update on Baby Basics UK Operational Manual and distribute this to all our centres.

To continue to develop the work of our national warehouse distributing and every growing number of corporate donations and delivering the SYMCA Safe Space to Sleep Project.

Continue to develop and extend our relationships with our corporate donors.

To continue to scope the potential development of advocacy and campaigning around issues directly affecting the families we support.

As stated in the 5-year plan for the organisation, developed during this period, we will aim over the next 5 years to not only recruit new centres through word of mouth and independent approaches to Baby Basics UK, but to also market the network to geographical areas which are severely lacking in any baby bank provision. These areas will be scoped in 2025 and approaches begun in 2025/26.

The organisation will also work to diversify income further with work on a regular giving campaign and other fundraising campaigns. This work to increase unrestricted income will allow the organisation to continue to allocate resources to not just continue our present work but pilot new opportunities as they arise.

4

Baby Basics UK

Trustees’ report - continued For the year ended 31 August 2025

Financial Review

Total income on unrestricted funds was £383,455 (2024: £223,258), this included donated goods and services totalling £173,927. Further details can be found in the financial statements. £414,650 (2024: £396,721) was received for restricted funds.

Unrestricted expenditure of £428,465 (2024: £183,932) was spent on charitable activities and £280 (2024: £12,967) on raising funds. The charitable activity expenditure included £133,927 of donated items that were distributed during the year and £40,000 of donated distribution services.

At the year end donated stock, with a fair value of £46,755, and purchased stock of £36,738, was held for distribution to beneficiaries.

The result for the year was net expenditure of £56,737 (2024: net income £147,386) and adding funds brought forward at the beginning of the year, the total reserves balance carried forward at 31 August 2025 was £240,566 (2024: £297,303). Of these £78,430 (2024: £89,877) are restricted funds as set out in note 19 of the financial statements.

Reserves Policy

Free reserves (general funds excluding tangible fixed assets and stocks set aside for charitable distribution) as at 31 August 2025 were £54,251 (2024: £103,393).

Baby Basics UK reserves policy has been set to reflect a range of reserves in order to manage the present charity income climate.

The range set by the trustees is a minimum of redundancy costs of £30,000 to maximum of 3 months unrestricted operating costs of £85,000. This will allow Baby Basics UK a buffer to accommodate fluctuation in income and if necessary enable management to consider how to reduce spending while further income is generated.

For the last 6 months we have been working on our strategy to rebuild our reserves to the level that we want including a successful Big Give Campaign matched by the Dulverton Trust securing over £20,000 of unrestricted income along with raising corporate financial support of £23,000.

5

Baby Basics UK

Trustees’ report - continued For the year ended 31 August 2025

Trustees’ responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a Trustees’ 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 charities in England and Wales requires the charity trustees to prepare financial statements for each 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 the financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to 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 Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

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 Kingdom governing the preparation and dissemination of financial statements.

The Trustees have prepared these financial statements on a going concern basis, having made due assessment to the resources available and reviewed cashflow forecasts for the foreseeable future.

24 Mar 2026

This report was approved by the Board of Trustees on and signed on its behalf by:

Brian Wilson Trustee

6

Independent Examiner’s report to the Trustees of Baby Basics UK

I report to the trustees on my examination of the accounts of Baby Basics UK (the Charity) for the year ended 31 August 2025.

Responsibilities and basis of report

As the charity trustees of the Charity 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 Charity’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.

Your attention is to drawn to the fact that the charity has prepared the accounts (financial statements) in accordance with the relevant version of the 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn. We understand that this has been done in order for the accounts to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

Independent examiner’s statement

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 confirm that I am qualified to undertake the examination because I a member of the Institute of Chartered Accountants in England and Wales, 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 the Charity 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 applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Susan Cochrane, FCA DChA

Seven Hills Accountants Limited

57 Burton Street

Sheffield

S6 2HH

Date: 26 Mar 2026

7

Baby Basics UK Statement of Financial Activities (incorporating an income and expenditure statement) for the year ended 31 August 2025

Notes
Income from:
Donations and grants
2
Charitable activities
5
Other activities
Total income
Expenditure on:
Raising funds
6
Charitable activities
7
Total expenditure
Net income/(expenditure)
Transfer between funds
19
Net movement on funds
Total fund brought forward
Total funds carried forward		 Unrestricted
funds
£
335,498
30,282
17,675
383,455
280
428,465
428,745
(45,290)
-
(45,290)
207,426
162,136		 Restricted
funds
£
414,650
-
-
414,650
-
426,097
426,097
(11,447)
-
(11,447)
89,877
78,430		 Total Unrestricted
2025
funds
£
£
750,148
170,334
30,282
21,813
17,675
31,111
798,105
223,258
280
12,967
854,562
183,921
854,842
196,888
(56,737)
26,370
-
31,139
(56,737)
57,509
297,303
149,917
240,566
207,426		 Restricted
funds
£
396,721
-
-
396,721
-
275,705
275,705
121,016
(31,139)
89,877
-
89,877		 Total
2024
£
567,055
21,813
31,111
619,979
12,967
459,626
472,593
147,386
-
147,386
149,917
297,303

8

Baby Basics UK Balance Sheet as at 31 August 2025

2025 2024
Notes £ £
Fixed assets
Tangible fixed assets 15 24,392 30,620
Current assets
Stocks 16 83,493 73,413
Debtors 17 8,456 2,043
Cash at bank and in hand 132,110 198,785
Total current assets 224,059 274,241
Creditors: amounts falling due within one year 18 (7,885) (7,558)
Net current assets 216,174 266,683
Total assets less current liabilities 240,566 297,303
Creditors: amounts falling due after more than one year - -
Total net assets 240,566 297,303
Funds of the Charity
Unrestricted funds 162,136 207,426
Restricted funds 19 78,430 89,877
Total funds 20 240,566 297,303

24 Mar 2026

The financial statements were approved and authorised for issue by the Board on and signed on its behalf by:

Brian Wilson Trustee/ Treasurer

9

Baby Basics UK Statement of Cash Flows as at 31 August 2025

Notes
Cash flows from operating activities
Net cash provided by/(used in) operating activities
22
Cash flows from investing activities
Purchase of fixed assets
Net cash (used in)/provided by investing activities
Change in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year		 2025
£
(66,675)
-
-
(66,675)
198,785
132,110		 2024
£
113,893
(31,139)
(31,139)
82,754
116,031
198,785

10

Baby Basics UK Notes to the Accounts for the year ended 31 August 2025

1 Accounting Policies

a General

Baby Basics UK is a charitable incorporated organisation. In the event that the charity is wound up, the liability in respect of the guarantee is limited to £nil per member of the charity. The address of the registered office is given in the charity information on page 1 of these financial statements.

The accounts (financial statements) have been prepared in accordance with the relevant version of the 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) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Accounting Practice. The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the relevant version of the 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) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Baby Basics UK meets the definition of a public benefit entity under FRS 102. The financial statements are prepared under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity and are rounded to the nearest

b Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from services provided is included in the year in which the service took place.

Donated goods held for distribution to beneficiaries are recognised as income and as stock at their fair value at the date of receipt, where the charity has control over the goods and their value can be reliably measured.

c Expenditure

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 can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Donated goods are recognised as an expense in the period in which they are distributed. The expense recognised is the carrying amount of the stocks at the point of distribution.

d Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are either donations which the donor has specified are to be used solely for particular areas of the charity's work or grant income sought for specific activities.

e Fixed assets

Tangible fixed assets are stated at cost less deprecation. A deminimus limit of capitalising items has been set on individual items of £500. Depreciation is provided at the rates calculated to write off the costs less estimated residual value of each asset over its expected useful life, as follows:

Motor Vehicles

20% straight line

11

Baby Basics UK Notes to the Accounts - continued for the year ended 31 August 2025

f Stocks

The Charity receives donated goods which are then distributed to the beneficiaries, this includes a mix of corporate donations and donations from members of the public. When undertaking the valuation of the donations and stock held the Charity considers the materiality of the donations received and whether the cost involved in making a valuation is justified by the benefits to the users of the accounts.

Donated goods held by the charity for distribution to its beneficiaries are recognised as stock, with the corresponding income recognised within donations and measured at its fair value.

1 Accounting Policies - continued

g Trade debtors

Trade debtors are amounts due from customers for 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 company will not be able to collect all amounts due according to the original terms of receivables.

h 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 company 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.

i 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.

j Defined contribution pension scheme

The charity contributes to a 'hybrid' pension scheme for the benefit of the employees. The scheme is considered to be a multi-employer scheme and the Charity is unable to identify its share of assets and liabilities of the scheme. Consequentially, the contributions to these schemes are accounted for as if they were defined contribution schemes, where employer contributions payable are charged to expenditure.

k Taxation

As a charity, the organisation is exempt from tax on income and gains falling within the available tax exemptions to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

l Operating leases

Rental payable and receivable under operation leases are charged to the SOFA on a straight line basis over the period of the lease.

m Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that the charity will continue to operate for 12 months from authorising these financial statements.

12

Baby Basics UK

Notes to the Accounts - continued for the year ended 31 August 2025

2 Income from donations and grants

Donations
Donated goods
Donated services
Save The Children - Baby Bank Alliance
The RRAF Charitable Trust
National Lottery Community Fund
May Hearshaw Charitable Trust
Orr Mackintosh Foundation Ltd
Story Of Christmas Grant
Master Charitable Trust
Choose Love
South Yorkshire Mayoral Combined Authority
Benefact Trust
Society of the Holy Child Jesus CIO
National Lottery - cost of living fund
500 Together
Sefday
Inthallo
Amazon
Sanctuary Foundation
Dulverton Trust
Jerusalem Trust		 Unrestricted
funds
£
58,883
133,927
40,000
2,188
-
-
-
-
-
-
-
-
-
-
-
500
4,000
35,000
1,000
-
40,000
20,000
335,498		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
412,400
-
-
-
-
-
-
-
2,250
-
-
414,650		 Total
2025
£
58,883
133,927
40,000
2,188
-
-
-
-
-
-
-
412,400
-
-
-
500
4,000
35,000
1,000
2,250
40,000
20,000
750,148		 Unrestricted
funds
£
58,903
59,731
-
1,200
25,000
-
3,000
5,000
-
7,500
-
-
-
10,000
-
-
-
-
-
-
-
-
170,334		 Restricted
funds
£
5,000
-
-
-
-
30,725
-
-
10,000
-
20,000
222,400
46,000
-
62,596
-
-
-
-
-
-
-
396,721		 Total
2024
£
63,903
59,731
-
1,200
25,000
30,725
3,000
5,000
10,000
7,500
20,000
222,400
46,000
10,000
62,596
-
-
-
-
-
-
-
567,055

3 Analysis of donations and grants receivable to charitable activity

Donations
Donated goods
Donated services
Grants		 Baby Basics
UK
£
20,436
84,259
40,000
514,650
659,345		 Baby Basics
Sheffield
£
38,447
49,668
-
2,688
90,803		 Total
2025
£
58,883
133,927
40,000
517,338
750,148		 Baby Basics
UK
£
27,283
59,731
-
354,625
441,639		 Baby Basics
Sheffield
£
36,620
-
-
88,796
125,416		 Total
2024
£
63,903
59,731
-
443,421
567,055

13

Baby Basics UK Notes to the Accounts - continued for the year ended 31 August 2025

4 Income from donated goods and services

During the year the charity received donated goods and services with a total fair value of £173,927. These included:

Donated goods were valued at fair value using current market prices for equivalent items. Donated services were valued at the estimated cost the charity would have incurred if the services had been purchased commercially.

5 Income from charitable activities

Unrestricted
funds
£
Baby Basics UK - Network Fees
19,771
Other income
10,511
30,282
Expenditure on raising funds
Unrestricted
funds
£
Fundraising costs
280
280
Expenditure on other charitable activities
Unrestricted
Note
funds
£
Client support equipment & toiletries
17,694
Fair value of donated equipment & toiletries
143,427
Logistics costs
45,634
UK Network support
47,929
Support costs:
Staff costs - salaries
10
69,413
Travel and subsistence
552
Training
2,644
Rent
35,831
Premises utilities and rates
11,882
Legal & professional fees
-
Insurance
4,069
Office expenses
11,370
Other costs
28,565
Accountancy costs
775
Depreciation
6,228
Independent examiner's fee
13
2,452
428,465		 Restricted
funds
£
-
-
-
Restricted
funds
£
-
-
Restricted
funds
£
181,143
-
2,036
7,546
172,644
8,502
2,084
41,084
1,979
-
1,250
6,159
702
-
-
968
426,097		 Total
2025
£
19,771
10,511
30,282
Total
2025
£
280
280
Total
2025
£
198,837
143,427
47,670
55,475
242,057
9,054
4,728
76,915
13,861
-
5,319
17,529
29,267
775
6,228
3,420
854,562		 Unrestricted
funds
£
16,717
5,096
21,813
Unrestricted
funds
£
12,967
12,967
Unrestricted
funds
£
39,502
10,456
-
-
62,324
8,819
130
19,463
556
730
588
34,781
3,713
-
519
2,340
183,921		 Restricted
funds
£
-
-
-
Restricted
funds
£
-
-
Restricted
funds
£
49,113
-
-
38,599
125,759
1,844
-
45,111
9,107
-
-
6,172
-
-
-
-
275,705		 Total
2024
£
16,717
5,096
21,813
Total
2024
£
12,967
12,967
Total
2024
£
88,615
10,456
-
38,599
188,083
10,663
130
64,574
9,663
730
588
40,953
3,713
-
519
2,340
459,626

Charitable expenditure includes the distribution of donated good to beneficiaries with a total value of £143,427 and the donated logistics services of £40,000.

14

Baby Basics UK Notes to the Accounts - continued for the year ended 31 August 2025

8 Analysis of expenditure on charitable activities

Baby Basics UK
Baby Basics Sheffield		 Activities
undertaken
directly
£
358,468
86,941
445,409		 Support
Costs
£
316,496
92,657
409,153		 Total
2025
£
674,964
179,598
854,562		 Activities
undertaken
directly
£
120,942
16,728
137,670		 Support
Costs
£
213,882
108,074
321,956		 Total
2024
£
334,824
124,802
459,626

Description of activities

Baby Basics UK

Support provided to other teams so that more families can be provided with essential items in areas of the country beyond the reach of the Sheffield base.

Baby Basics Sheffield

Support provided to vulnerable families in the Sheffield area.

9 Analysis of support costs

Staff costs - salaries
Staff costs - pension
Travel and subsistence
Training
Rent
Premises utilities and rates
Legal & professional fees
Insurance
Office expenses
Other costs
Accountancy costs
Depreciation
Independent examiner's fee		 Baby Basics
UK
£
172,075
15,336
8,938
4,017
58,583
3,840
-
3,544
13,547
27,048
775
6,228
2,565
316,496		 Baby Basics
Sheffield
£
50,451
4,195
116
711
18,332
10,021
-
1,775
3,982
2,219
-
-
855
92,657		 Total
2025
£
222,526
19,531
9,054
4,728
76,915
13,861
-
5,319
17,529
29,267
775
6,228
3,420
409,153		 Baby Basics
UK
£
135,244
7,953
10,663
130
34,393
2,886
730
588
17,947
1,074
-
519
1,755
213,882		 Baby Basics
Sheffield
£
42,419
2,467
-
-
30,181
6,777
-
-
23,006
2,639
-
-
585
108,074		 Total
2024
£
177,663
10,420
10,663
130
64,574
9,663
730
588
40,953
3,713
-
519
2,340
321,956

Rental costs associated with the principal address are allocated on a % basis with 75% being attributable to Baby Basics Sheffield. All other costs are incurred specifically for each activity and allocated accordingly.

10 Staff costs

Salaries
Employer's National Insurance contributions
Employer's allowance
Employer's pension contributions (including Pensions Board adjustments)		 2025
£
217,738
20,416
(15,628)
19,531
242,057		 2024
£
164,944
12,719
-
10,420
188,083

No employee receives emoluments in excess of £60,000. The average monthly numbers of employees during the year was 10 (2024: 8).

15

Baby Basics UK Notes to the Accounts - continued for the year ended 31 August 2025

11 Church Workers Pension Fund (CWPF) - Pension Builder 2014

Baby Basics UK participates in the Pension Builder Scheme section of CWPF for lay staff. CWPF is administered by the Church of England Pensions Board, which holds the CWPF assets separately from those of the Employer and other participating employers.

Pension Builder 2014 is a cash balance scheme that provides a lump sum which members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. Discretionary bonuses may be added before retirement, depending on investment returns and other factors. The account, plus any bonuses declared is payable, unreduced, from age 65.

The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Pension Builder Scheme’s assets and liabilities to specific employers and means that contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged to the SoFA in the year are the contributions payable.

A valuation of the Pension Builder Scheme is carried out once every three years. The most recent valuation was carried out as at 31 December 2022. For the Pension Builder 2014 section, the valuation revealed a surplus of £8.5m on the ongoing assumptions used. There is no requirement for deficit payments at the current time.

The next valuation is due as at 31 December 2025.

12 Trustee remuneration and expenses, and the cost of key management personnel

The charity trustees were not paid or received any other benefits from employment in the year (2024: £nil). No trustees received out of pocket expenses during the year (2024 : £nil). No other trustees were reimbursed any out of pocket expenses during the year. No charity trustee received payment for professional or other services supplied to the charity.

The key management personnel of the charity comprise the trustees and the CEO. The total employee benefits of the key management personnel was £58,181.

13 Fees paid to independent examiner's organisation

Independent examination fee 2025
£
3,420		 2024
£
2,340

14 Related Party Transactions

Other than as noted in note 12, there were no other related party transactions during the year.

15 Tangible fixed assets

Cost
At 1 September 2024
Additions
At 31 August 2025
Depreciation
At 1 September 2024
Charge for the year
At 31 August 2025
At 31 August 2025
At 31 August 2024		 Motor
Vehicles
£
31,139
-
31,139
519
6,228
6,747
24,392
30,620		 Total
£
31,139
-
31,139
519
6,228
6,747
24,392
30,620

16

Baby Basics UK Notes to the Accounts - continued for the year ended 31 August 2025

16 Stock

Purchased items held for charitable activities
Donated items held for charitable activities
Stock held at the year end is for distribution to the Charity's beneficiaries.		 2025
£
36,738
46,755
83,493		 2024
£
17,158
56,255
73,413

17 Debtors

Trade debtors
Prepayments
18 Creditors: amounts falling due within one year
Trade creditors
Accruals
HMRC and social security
Other creditors
19 Restricted funds
Gaza Welcome Packs
Safe Space to Sleep		 Balance at
1-Sep-24
£
-
89,877
89,877		 Income
£
2,250
412,400
414,650		 Expenditure
£
(2,250)
(423,847)
(426,097)		 2025
£
2,083
6,373
8,456
2025
£
51
3,499
2,486
1,849
7,885
Transfer
£
-
-
-		 2024
£
-
2,043
2,043
2024
£
-
2,340
3,677
1,541
7,558
Balance at
31-Aug-25
£
-
78,430
78,430

Gaza Welcome Packs

Funding received to create packages of toiletries and clothing for families in emergency situations.

Safe Space to Sleep

Funding provided by the South Yorkshire Mayoral Combined Authority to deliver the Safe Space to Sleep programme, the aim of which is to deliver beds needed for children in South Yorkshire aged 0-5 years who are referred by a trusted professional.

17

Baby Basics UK

Notes to the Accounts - continued for the year ended 31 August 2025

19 Restricted funds (continued)

Prior year comparison -
National support
National warehouse
Ukrainian support
Cost of Living support
Safe Space to Sleep
Net assets by fund
Fixed assets
Stock held for distribution to beneficiaries
Current assets (excluding stock)
Current liabilities
Net assets by fund - Prior year
Fixed assets
Stock held for distribution to beneficiaries
Current assets (excluding stock)
Current liabilities		 Balance at
1-Sep-23
£
-
-
-
-
-
-		 Income
£
81,725
20,000
10,000
62,596
222,400
396,721		 Expenditure
£
(81,725)
(20,000)
(10,000)
(62,596)
(101,384)
(275,705)
Unrestricted
funds
£
24,392
83,493
62,136
(7,885)
162,136
Unrestricted
funds
£
30,620
73,413
110,951
(7,558)
207,426		 Transfer
£
-
-
-
-
(31,139)
(31,139)
Restricted
funds
£
-
-
78,430
-
78,430
Restricted
funds
£
-
-
89,877
-
89,877		 Balance at
31-Aug-24
£
-
-
-
-
89,877
89,877
2025
Total
£
24,392
83,493
140,566
(7,885)
240,566
2024
Total
£
30,620
73,413
200,828
(7,558)
297,303

20 Net assets by fund

21 Operating lease commitments

At the year end the charity was committed to making the following payments for office and warehouse premises under non-cancellable operating leases for each of the following periods:

Within 1 year
Between one and five years		 2025
£
42,260
197,659
239,919		 2024
£
43,025
-
43,025

18

Baby Basics UK Notes to the Accounts - continued for the year ended 31 August 2025

22 Reconciliation of net expenditure to net cash flow from operating activities

Net income/(expenditure) for the year (as per the SOFA)
Adjustments for:
Depreciation
(Increase)/decrease in stocks
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash provided by/(used in) operating activities		 2025
£
(56,737)
6,228
(10,080)
(6,413)
327
(66,675)		 2024
£
147,386
519
(10,177)
7,403
(31,238)
113,893

19