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2025-03-31-accounts

Trustees’ Report & Financial Statements for the year ended 31 March 2025

Contents

Contents

Charity Information 3
Summary of the Year 5
Structure, Governance and Management 6
The Naval Families Federation Strategy 2024-2027 8
Data and Insights 9
Engaging decision makers to shape change 16
The UK Armed Forces Families Strategy 2022 - 2032 18
Championing Families in all their diversity 19
Our plans for 2025/26 20
Financial Statements 21
Independent Examiners Report 23

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Charity Information

Charity Information

Trustees

Captain Paul Quinn OBE RN (Retd) - Chair David Evans VR - Deputy Chair Professor Jan Walker OBE Lieutenant Commander Steve Cass RN Bryony Johnson Commodore David Dickens CBE RN (Retd) Commander Harriet Morris RN (Retd)

Head Office

Building 25, HMS Excellent Whale Island Portsmouth Hampshire PO2 8ER

Accounts - Independent Examiners

Gibson Whitter Limited Larch House Parklands Business Park Denmead Hampshire PO7 6XP

Bankers

Barclays Business banking Leicester LE87 2BB

Registered Charity Number

1177107

Key Management Personnel

Sarah Clewes - Chief Executive Officer

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Report of the Trustees FY 2024 - 2025

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Report of the Trustees FY 24 - 25

Summary of the Year

FY24-25 has been a busy year for the Charity as we have reviewed our strategic plans, recruited new Trustees and our staff and CEO have raised many high-level issues with Ministry of Defence (MoD), Navy Command, Devolved Administrations; as well as the charity taking significant steps in internal management and staffing.

We continue to see a lack of priority by MoD on implementing their Family Strategy and the underresourcing of staff in that area. Professor Jan Walker’s review of the ‘Living in our Shoes’ report should reveal the delta between what has been achieved and what was promised. A further area of significant concern to the Trustees has been the lack of progress on the Modern Accommodation Offer, which has left many service personnel in long-term relationships unable to plan their lives together. The Change of Government and Strategic Defence Review are slight reasons for such delay with no immediate prospect of resolution, despite pressure from all three Family Federations.

The pressures on our work for non-UK families with the Immigration Authorities has seen, yet again, a significant increase in pace and caseload. This often requires a swift and agile response. The Trustees remain concerned about the sustainability of this vital work and will be reviewing increased depth and capacity in FY 25/26, with non-RN grant makers whilst awaiting the outcome of a request to the RN to engage positively on this important topic, that can hit families very hard.

A vital part of effective advocacy is for the Federation to have a very solid grasp of the data behind issues raised by families. To that end we employed a Data and Digital Impact Officer to: review the way we capture and handle data, including our software tools; to carry out a data cleanse and to investigate new ways of working, including light-touch use of AI.

We also used some Reserves money to engage a consultant to examine the way we interact with families and service personnel, leading to a significant change in capturing contact details so to improve our reach.

This year has seen a settling of our new ‘Heads Of’ management structure and a change of DCEO, with a Head of Stakeholder Engagement joining our ranks, to administer the many complex relationship that the Naval Families Federation (NFF) must manage, we are grateful for Greenwich Hospital’s support of our work in funding that post. Our continuing review of our communications has led to some higher-level decisions, with the commissioning of a new website, bringing some elements of communications back in house, particularly social media, where the distance between the contractor and the daily work of the NFF did not lead to the significant improvement we had seen in other areas. To that end we have recruited a Communications Manager who will relieve the CEO of the task of editing Homeport.

The trustees have reviewed their strategy with key staff members and concluded that the strategy is fundamentally sound but needed a mid-course correction to show an increased emphasis on family diversity, in all its facets.

We are also delighted to report that we have recruited two new trustees, both with extensive RN experience, but also with significant other skills sets in Health, Charity Governance and grant applications.

The trustees have pleasure in presenting their annual report for the purposes of the Charity Act 2011 together with the financial statements for the period ended 31 March 2025, in preparing this Annual Report and Financial Statements the Trustees have adopted the updated provisions of the Statement of Recommended Practice (SORP) and FRS102.

5 | Naval Families Federation Trustees’ Report & Financial Statements 24-25

Report of the Trustees FY 24-25

Structure, Governance and Management

The NFF is established under a constitution as a Charitable Incorporated Organisation (CIO) Foundation charity, registered with the Charity Commission on 12 February 2018 with charity number 1177107.

Governance is exercised by a board of trustees, the members of which are selected and appointed by the charity's existing trustees having given regard to the skills, knowledge and experience needed. Members are appointed by a resolution of the trustees then in post. The trustees meet four times a year.

On appointment, new trustees are provided with:

They are offered an Induction Day at Head Office with the NFF team to learn about the charity's activities. All new trustees are offered training, and their expenses are paid by the charity. Ongoing training and updates are provided by a freelance charity governance trainer with experience in

military charity. Day-to-day management of the charity is delegated by the trustees to the Chief Executive Officer (CEO) and her team.

Risks are regularly reviewed by the Board. Current risks identified relate to ensuring safeguarding, stakeholders being able to understand the changing role, and enabling expectations of serving members of the Royal Navy and Royal Marines. The risk of delayed monthly payment of Grant-in-Aid is mitigated by holding sufficient reserves; this information is included in the Reserves Policy.

Trustees keep outputs and outcomes under review to ensure alignment with Charity values. Policies were reviewed during the period by an external HR expert to ensure they are up to date and relevant.

New Trustee Board Members

The Charity is delighted to welcome Commodore David Dickens, CBE Royal Navy (RN) (Retd) and Cdr Harriet Morris RN (Retd) to the Board of Trustees with effect from 22 July 2024. Their wealth of lived experience as former senior naval officers together with expertise in Charity governance, workings of the NHS and Integrated Care Boards has provided fresh energy and differing perspectives to the Naval Families Federation Trustee Board.

We would like to express our gratitude and appreciation with all your efforts, time, and help with this visa process. You truly were our shining light throughout this challenging process. This might have been another day in the office for you, but for us it means a lot because me and my husband are looking forward to the future

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Report of the Trustees FY 24-25

Structure and Management

Registered as a Charitable Incorporated Organisation (CIO) in 2018, as directed by then Second Sea Lord, to act as a critical friend to the Royal Navy. Our independence as a civilian Charity enables the NFF to advocate on behalf of families, remain separate from the Welfare system, provide current and relevant advice and with credibility and agility deliver projects based on need .

As subject matter experts we continue to contribute academic research, implementation The Armed Forces Covenant and more recently the Armed Forces Commissioner implementation team, providing an evidence-based perspective to influence policy and shape change.

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Strategy 2024-2027

The Naval Families Federation Strategy 2024

- 2027

The outcomes of our annual Strategy Day held in July 2024 include refreshed Mission, Vision and Strategic Objectives to ensure the Charity remains an agile organisation. Continuing to operate as an arm's length body and critical friend to the Royal Navy whilst providing a much-valued evidence-based contribution to the armed forces Charity sector network:

Our Mission - What We Do

The Naval Families Federation (NFF) exists to give serving Royal Navy and Royal Marines personnel and their families a voice and representation to the Ministry of Defence, Ministers, other Government Departments, the Chain of Command, and civilian service providers. It provides support and guidance on matters affecting the daily lives of Naval Service families, acting as an advocate when appropriate to resolve complex issues.

Our Vision

Strategic Objectives

Our Charitable objects remain unchanged:

The promotion of social inclusion and military efficiency, for the public benefit, by assisting in the prevention of serving Royal Navy and Royal Marines and their families being disadvantaged through military service. Such other charitable purposes for the general benefit of Royal Navy and Royal Marines families as the trustees from time to time think fit.

Our vision is for all members of Royal Navy and Royal Marines families to:

The Trustees have complied with the duty in s.2 of the Charities Act 2011 in having due regard to public benefit guidance published by the Charity Commission.

gov.uk/guidance/charities-act-2022-guidancefor-charities

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Data and Insights

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Naval Families Federation Trustees’ Report & Financial Statements 24-25
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Data and Insights

Data and Insights

In the last year the total number of enquiries dealt with by the NFF team increased by nearly a quarter compared to the previous financial year. Enquiries increased in all categories , but we saw a significant increase in Health and Wellbeing (albeit from a very small baseline in 2023/24, Service Life and Children’s Education).

Visa and Immigration enquiries continue to represent the largest proportion of all incoming enquires and again have increased year on year.

Number of enquiries, split by workstreams and year on year comparison

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Families
2023/24 2024/25 % change
Workstreams
Childcare 4 7 75%
Children’s Education 19 28 47%
Family Home 130 131 1%
Family Life 9 24 167%
Health and Wellbeing 4 20 400%
Non-UK Families 283 318 12%
Service Life 27 52 93%
Supporting Partners 4 5 25%
Total 480 585 22%
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Proportion of all enquiries by Families Workstream - Financial Year 2024/25

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Service Life
9%
Children’s
Education
5%
Non-UK Families
54%
Family Home
22%
Health and
Family Life Wellbeing
4% 4%
Childcare 1%
Supporting Partners 1%
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Data and Insights

What were the top 10 issues our families contacted us about this year? How does this compare to last year?

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No.
Families Strategy Ranking This Ranking Last
Category Enquiries
Workstream Year Year
2024/25
Non-UK Families Commonwealth 252 1 1
Family Home Applications and Allocations 69 2 3
Family Home Service Accommodation Policy 56 3 4
Non-UK Families Rest of the World 42 4 2
Service Life Impact of Service Life 25 5 7
Visa and Immigration Enquiries
Non-UK Families 24 6 N/A
- referred outside of NFF
Condition of Service
Family Home 23 7 5
Accommodation
Family Home Maintenance Contractor Issue 18 8 5
Children’s Education Impact of Service Life 15 9 17
Children’s Education Continuity of Education 9 10 12
Children’s Education Impact of Mobility 9 10 24
Children’s Education SEND Support 9 10 12
Terms and Conditions of
Service Life 9 10 10
Service
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Please note that each enquiry can have more than one category assigned, so the sum of the categories may be higher than the total for the Families Workstream area in some instances

I would like to say humble thanks to you and your team for all the help and advice on the situation…it was a long road, but I’m finally seeing the finish line. Once again THANK YOU !!!!

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Data and Insights

Non-UK Families

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Families Workstreams 2023/24 2024/25 % change
Commonwealth 208 252 21%
Rest of the World 71 42 -41%
Referred outside of NFF 4 24 500%
Total 283 318 12%
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The growth within Non-UK Families has been driven by those who are joining from the Commonwealth. The team have dealt with 318 enquiries, which have impacted 511 individuals, either directly or indirectly:

Number of individuals impacted by Immigration Enquiries dealt with by NFF during Financial Year 2024/25:

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Data and Insights

Family Home

Accommodation continues to be our second largest focus within enquiries, after Visa and Immigrations queries.

They have shifted focus away from the condition or maintenance of the accommodation to questions about applications and allocations, policy, and SEND requirements. The NFF continues to contribute to a number of Defence Infrastructure Organisation (DIO) led meetings to ensure that naval families are represented alongside the Army and RAF. Our housing specialist maintains professional relationships with housing contractors, Pinnacle, Amey and VIVO to expedite issues where possible.

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Family Home 2023/24 2024/25 % change
Applications and Allocations 57 69 21%
Service Accommodation Policy 39 56 44%
Condition of Service
27 23 -15%
Accommodation
Maintenance Contractor Issue 27 18 -33%
Estate Management 15 8 -47%
SEND Requirements and
5 8 60%
Adaptations
Modernised Accommodation
6 6 0%
Offer
Civilian Accommodation 3 5 67%
Overseas Accommodation 3 3 0%
Future Accommodation Model 2 2 NA
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Family Life

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Family Home 2023/24 2024/25 % change
Adoption Support 0 2 NA
Impact of Service Life 1 7 600%
Impact of Service Life on
families living with additional 27 23 NA
needs/disabilities
Recognition 27 18 NA
Recognition and support to
15 8 NA
carers
Relationships 5 8 100%
Support for family members
with additional 6 6 100%
needs/disabilities
Welfare Support 3 5 33%
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Data and Insights

Health and Wellbeing

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Health and Wellbeing 2023/24 2024/25 % change
Continuity of care 2 4 100%
Mental Health 1 5 400%
Military Health Services 2 NA
NHS Dental Services 1 4 300%
NHS Medical Services 1 8 700%
Overseas Healthcare 1 2 100%
SEND Medical Support 1 NA
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Children’s Education

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Children’s Education 2023/24 2024/25 % change
Boarding Schools 2 NA
Continuity of Education 4 9 125%
Devolved Nations 1 0 -100%
Further/Higher Education 1 1 0%
Impact of Mobility 2 9 350%
Impact of Service Life 3 15 400%
Overseas Education 3 3 -33%
SEND Support 4 9 125%
Service Pupil Premium 2 -100%
Support for Students 2 4 100%
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An increased number of enquiries within Children’s Education relate to applications and appeals involving securing appropriate school placements for students who are moving mid-year. We also saw the number of enquiries relating to SEND support more than double compared to the previous year.

Childcare enquiries relate to access and availability, financial cost and Wraparound Childcare.

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Data and Insights

Service Life

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Service Life 2023/24 2024/25 % change
Cost of Living and hardship 6 NA
Debt Management 1 0 NA
Impact of Mobility 1 4 300%
Impact of Service Life 15 25 67%
RN Leave Well Policy 1 NA
Specialist Advice 3 8 167%
Spousal Employment 2 8 300%
State Benefits 2 7 250%
Terms and Conditions of
5 9 80%
Service
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Supporting Partners

Supporting Partners generates a small number of enquiries however in the past year we have assisted several spouses with queries relating to their employers, and the unique challenges they face as service spouses both during and post deployment. Several of these enquiries have also crossed over with childcare enquiries, as the two are often closely linked as well as limitations in career development whilst living overseas.

I am very thankful for pushing this forward for me I've got nowhere in 3 weeks, and you have sorted it in ½ a day.

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Shaping Change

Engaging decision makers to shape change

VAT on School Fees

On 29th July 2024, the Chancellor of the Exchequer announced that the Government intended to apply VAT to Private School Fees and remove the Business Rates Charitable Rates Relief for Private Schools. The NFF recognised the potential impact that this could have on many of our Royal Navy (RN) and Royal Marines (RM) families, and together with colleagues in the Army and RAF Families Federations, invited those who will be personally affected to share their views. This allowed us to present current and relevant evidence to those responsible for implementing these planned changes, so that they have a better understanding of how this will affect those within the Armed Forces.

Families reported being unaware of the specific details regarding this new policy, primarily due to the lack of

communications from their schools, HM Treasury and the MoD, and this added to their frustrations and anxiety.

We have continued to monitor the situation since the changes to the Continuity of Education Allowance rates in January 2025, and the implementation of the

temporary financial support programme offered by the Naval Children’s Charity, which was commissioned by Greenwich Hospital to those families who are selffunding their school fees. Updates on this ongoing issue are shared on the NFF website: nff.org.uk/vat-on-private-schoolfees

The funding has made a huge difference to our ability to afford school fees for our children who are at their current school to receive bespoke educational support.

Promoting Surveys on our ‘Your Say’ Website Page

An example of the NFF enabling serving personnel and their families to have their voices heard is our cost-of-living survey, used to underpin evidence presented to the Armed Forces Pay Review Body. The Families Federation presents evidence in person along with:

The Minister for Defence People and Families

The Chief of Defence Staff

The Chief of Defence People The MOD’s Director of Strategic Finance and Investment Approvals, and other MOD officials. This includes the single Service Principal Personnel Officers (or their representatives), other Service personnel, Defence Medical Services, the Defence Infrastructure Organisation, the British Medical Association, the British Dental Association, and His Majesty’s Treasury officials.

We continue to highlight additional costs relating to naval life including but not limited to childcare (with flexibility when lone parenting, uncertainty around deployment, operational commitments and training course dates and thus limited ability to plan ahead), travel and weekending and maximising precious time.

The Armed Forces Pay Review Board recommendation was for an increase of

4.5% based on a number of factors

including: ‘The adverse impact of Service life on personnel and their families, falling satisfaction with the wider offer, our concern that personnel do not feel sufficiently valued, and the need to guard against further erosion in levels of morale.’ See the Your Say page at nff.org.uk/have-your-say and the 2025 AFPRB report here

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Shaping Change

Advising the Armed Forces Commissioner Implementation Team

In the next step of this government’s commitment to improving service life, the government introduced the Armed Forces Commissioner Bill on 6 November 2024. This bill, included in The King’s Speech in July, marks the first step in legislating for the brand-new role to renew the contract between the nation and those who serve. The Commissioner will serve as a direct point of contact for serving personnel and their families to raise issues impacting service life, from equipment to housing and unacceptable behaviours.

Collaborating with the MOD

Based on feedback from our families, we worked alongside the Ministry of Defence to develop their new Families Hub, launched alongside Discover My Benefits , where families can access and better understand 'the Offer' (allowances and entitlements) to enable agency and decision making. The Naval Families Federation maintains professional relationships with the key players in the Armed Forces People Policy and Defence People Team meeting both in person and via Teams for a number of strategic level meetings, sharing themes and perspectives pertaining to family life.

Termly meetings with the Veterans and People Minister, Alistair Carns MP are much valued and explore where Government initiatives enhance delivery of the Amed Forces Covenant or indeed where they fall short, in demonstrating an understanding of the uniqueness of naval life and thus the impact on families. Acting as a critical friend, we continue to offer the family perspective to the Armed Forces Covenant and Veterans Annual Report gov.uk/government/publications/armed-forcescovenant-annual-report-2024

As requested, the Naval Families Federation presents evidence to the Defence Select Committee on issues pertaining to Housing, the Armed Forces Covenant due regard and or ongoing matters to champion families in all their diversity, offering an evidence-based perspective and fair challenge.

Oh, thank you it was so lovely and helped me process some of my worries and concerns. Definitely reassuring to know that I’m not alone in this and that my feelings are very normal.

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Armed Forces Families Strategy

Contributing to the UK Armed Forces Families Strategy 2022-2032

As a key stakeholder the Naval Families Federation contributes to the delivery of all of the above workstreams to ensure that deployment lengths (often over 200 days for a Submarine) limited communications from ship to shore as well as pertinent issues for families including the challenges of separation and lone parenting, support for partners to pursue and develop careers as well as the complexity of visa and immigration processes are addressed.

Our successes include providing evidence around user experience, disparities across the devolved administrations and service overseas as well as raising the profile of initiatives to enable families to make informed choices:

Wraparound Childcare (WAC) expansion to some overseas locations:

Within the European Economic Area and Switzerland (EEA&S) or for those accessing Defence Children Services (DCS) before and after school childcare provision. WAC Overseas was made available to eligible families in these areas from 6 January 2025.

Raising awareness of Government policy changes to provide context and pertinent information to serving personnel and their families. The NFF nurtures relationships with the Home Office via the non-UK Cobseo Cluster: The UK Government announced that from 27th November 2024, some non-visa National visitors to the UK will need to apply for an Electronic Travel Authorisation (ETA) prior to their arrival. Applications are for entry to the UK from 8th January 2025. From 5th March 2025, the ETA system will expand further to include European countries.

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Championing RN and RM families

Championing RN and RM families in all their diversity

Engaging families to capture their comments and feedback is essential to identify themes and gather perspectives on what naval life looks like for families dispersed throughout the UK and away from base port areas . This includes parents with Sons and Daughters deploying in ships and submarines for the first time, as well as families experiencing the pride and unique experience of serving onboard a warship. The Naval Families Federation (NFF) supported family events held at various locations, including RNAS Yeovilton, HMS Portland, HMS Dragon, HMNB Clyde, HMS Sultan, Daedalus Service Family Accommodation, Recruit Troops CTCRM, Britannia Royal Naval College, Shrivenham, the China Fleet Club RN Leavers event, and HMS Queen Elizabeth Mental Health Day.

Our Education and Early Years specialist continues to contribute to the formation of a new Children and Young People Cobseo Cluster : led by the Naval Children’s Children and bringing together representative from a range of organisations to better understand requirements from childcare provision across the UK to Special Educational Needs and Disability (SEND) considerations associated with a mobile lifestyle. Other pertinent issues perhaps exacerbated by naval life include bereavement support and child exploitation issues balanced with the positivity and amazing offers for naval families...discounted holidays and days out, funded swimming and sailing outward bound courses and much, much more!

Providing relevant and current information to enable our families to make informed decisions and thrive in their communities of choice. Homeport themes included:

Homeport is sent to subscribers every quarter and is free of charge. Both previous and the current edition of Homeport is promoted via our website and sent to ships and Units via BFBS. See Link

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Our plans for 2025/26

Our Year in Numbers

Plans for 2025/26

My family and I are so incredibly touched by all of the support throughout this turbulent time and to secure this extraordinarily generous offer of support is wonderfully unexpected. It genuinely brought my wife to tears. We are so appreciative and truly humbled. This is genuinely life changing for our family. Thank you both for everything you’ve done. We’re eternally grateful.

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Financial Statements

21

Financial Statements

The Trustees are pleased to report a sound financial performance with a surplus of income over expenditure of £32,058 a very good result within 4% of full Grant in Aid. Careful management of the Communications and Marketing contract and balancing staff costs led to a small surplus.

The Trustees are most grateful to the Royal Navy and Royal Marines Charity, Greenwich Hospital and RMA - The Royal Marines Charity for their ongoing support in providing grants to enhance our impact. Financial and payroll support from RNRMC will come to an end in March 2025 by mutual agreement.

The trustees confirm their view that the NFF is a viable ongoing concern. (Statement as required by Charity and Corporate Law).

The trustees have reviewed our reserves and remain of the view that £150,000 is required for business continuity (late payment of GiA) as well as a contingency of £70,000 in the event of NFF wind-up costs. FY 25/26 will see a Trustee review of Reserves to

support operations.

We have prudently managed finances to fund in FY 25/26:

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Accounts

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025

Gibson Whitter Chartered Accountants and Chartered Tax Advisers Larch House Parklands Business Park Denmead Hampshire PO7 6XP

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Accounts

Contents of the financial statements for the year ended 31 March 2025

Report of the Trustees 25
Independent Examiner's Report 26
Statement of Financial Activities 27
Balance Sheet 28
Cash Flow Statement 29
Notes to the Cash Flow Statement 30
Notes to the Financial Statements 31

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Naval Families Federation Trustees’ Report & Financial Statements 24-25

Accounts

Report of the Trustees for the Year End 31 March 2025

25

Naval Families Federation Trustees’ Report & Financial Statements 24-25

Accounts

Independent Examiner’s Report

Independent examiner's report to the trustees of Naval Families Federation

I report to the charity trustees on my examination of the accounts of Naval Families Federation (the Trust) for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

Ireport in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am 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 Trust 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.

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Naval Families Federation Trustees’ Report & Financial Statements 24-25

Accounts

Statement of Financial Activities for the Year Ended 31 March 2025

NET INCOME
EXPENDITURE ON
Charitable activities
RECONCILIATION OF FUNDS
TOTAL FUNDS CARRIED FORWARD
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Supporting Naval Families
Investment income
Total
3
5
Notes
2
4
Supporting Naval Families
Total funds brought forward		 31,873
536,930
286,830
318,703
564,128
2,115
568,803
Unrestricted
funds
£
2,560		 185
81,481
38,644
38,829
81,666
-
81,666
Restricted
funds
£
-		 32,058
618,411
325,474
357,532
645,794
2,115
650,469
31.3.25
Total
funds
£
2,560		 31.3.24
Total
funds
£
10,613
46,192
575,288
279,282
325,474
610,243
624
621,480

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Naval Families Federation Trustees’ Report & Financial Statements 24-25

Accounts

Balance Sheet 31 March 2025

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Naval Families Federation Trustees’ Report & Financial Statements 24-25

Accounts

Cash Flow Statement for the Year Ended 31 March 2025

Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end
of the reporting period
Notes
Cash flows from operating activities
Cash generated from operations
Net cash provided by operating activities
1
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
Net cash provided by/(used in) investing activities		 60,541
351,831
59,696
292,135
£
59,418
59,418
412,372
(992 )
2,115
1,123
31.3.24
£
65,941
65,941
351,831
(6,869)
624
(6,245)
31.3.25

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Naval Families Federation Trustees’ Report & Financial Statements 24-25

Accounts

Notes to the Cash Flow Statement for the Year Ended 31 March 2025

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income for the reporting period (as per the
Statement of Financial Activities)
Adjustments for:
Depreciation charges
Interest received
Decrease/(increase) in stocks
(Increase)/decrease in debtors
Increase in creditors
Net cash provided by operations		 (17,342)
28,882
59,418
31.3.25
£
32,058
14,935
(2,115)
3,000		 31.3.24
£
46,192
21,203
(624)
(3,000)
668
1,502
65,941

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.24 Cash flow At 31.3.25
£ £ £
Net cash
Cash at bank 351,831 60,541 412,372
351,831 60,541 412,372
Total 351,831 60,541 412,372

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Naval Families Federation Trustees’ Report & Financial Statements 24-25

Accounts

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

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The Naval Families Federation is a registered charity, established as a Charitable Incorporated Organisation (CIO) in England and Wales. The address of the principal office is given in the charity information of these financial statements and the nature of the charity's operations and principal activities are detailed in the trustees' report.

The charity constitutes a public benefit entity as defined by FRS102.The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement

Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable int he United Kingdom and Republic of Ireland (FRS102), the Charities Act 2011 and UK Generally Accepted Accounting Practice. The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.

Income

All incoming resources are included in the Statement of Financial Activities (SoFA) when the Charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received. For donations to be recognised the Charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the Charity and it is probable that they will be fulfilled.

Donated facilities and donated professional services are recognised in income at their fair value when

their economic benefit is probable, it can be measured reliably and the Charity has control over the item. Fair value is determined on the basis of the value of the gift to the Charity. For example the amount the Charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.

Income from government and other grants are recognised at fair value when the Charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

31

Naval Families Federation Trustees’ Report & Financial Statements 24-25

Accounts

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

1. ACCOUNTING POLICIES - continued

Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

Grants payable to third parties are within the charitable objectives. Where unconditional grants are offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to reasonable expectation that the recipient will receive the grants. Where grants are conditional relating to performance then the grant is only accrued when any unfulfilled conditions are outside of the control of the Charity.

Support cost allocation

Support costs are those that assist the work of the Charity but do not directly represent charitable activities and include office costs, governance costs, administrative payroll costs. They are incurred

directly in support of expenditure on the objects of the Charity and include project management carried out at Headquarters. Where support costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with use of the resources. The analysis of these costs is included in note 7.

VAT

The Charity is not registered for VAT and is unable to recover VAT incurred. On this basis costs are

recorded inclusive of VAT within the SoFA.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 20% on cost Computer equipment - 33% on cost

32

Naval Families Federation Trustees’ Report & Financial Statements 24-25

Accounts

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

1. ACCOUNTING POLICIES - continued

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity.

Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

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

Going concern

The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

33

Naval Families Federation Trustees’ Report & Financial Statements 24-25

Accounts

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

2. DONATIONS AND LEGACIES 31.3.25 31.3.24 £ £ Donations 2,560 10,613

The charity has been provided with bookkeeping and accounting services with no charge by The Navy & Royal Marines Charity (RNRMC). No value has been included in the financial statements hese bookkeeping and accounting services due to the services provided forming part of the core charitable objectives of the RNRMC.

3. INVESTMENT INCOME

5.
Supporting Naval Families
CHARITABLE ACTIVITIES
COSTS
4.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Supporting Naval Families
Supporting Naval Families
Grants
Grant in Aid
RNRMC
Annington Trust
Greenwich Hospital
PETA
Grants received, included in the above, are as follows:
Deposit account interest		 Direct
Costs
(see note
6)
£
558,247
Support
costs
(see note
7)
£
60,164
Totals
£
618,411
31.3.25
£
82,166
563,628
645,794
31.3.24
£
57,667
552,576
610,243
31.3.25
£
33,000
-
48,666
500
82,166
31.3.24
£
34,500
15,000
8,167
-
57,667
31.3.25
31.3.24
£
£
2,115
624

34 Naval Families Federation Trustees’ Report & Financial Statements 24-25

Accounts

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

6. DIRECT COSTS OF CHARITABLE ACTIVITIES 31.3.25 31.3.24
£ £
Staff costs
Communication		 451,496
93,244		 400,786
103,050
Travel expenses 13,507 14,561
558,247 518,397
7. SUPPORT
COSTS		 Management Governance
costs		 Totals
Supporting Naval £ £ £
Families 55,880 4,284 60,164
Support costs, included in the above, are as follows: 31.3.25 31.3.24
Management Supporting
Naval		 Total
Families activities
£ £
Insurance 2,161 2,130
Staff training 3,655 4,771
Consultancy, HR and legal expenses 14,308 3,808
Bank fees 88 (264)
Subscriptions 1,007 100
Depreciation 14,937 21,203
CEO expenses 345 345
Computer expenses and maintenance 19,379 21,428
55,880 53,521
Governance costs 31.3.25 31.3.24
Supporting
Naval Total
Families activities
£ £
Independent examination fees Trustee 2,476 2,394
expenses and meeting and meeting costs 1,808 976
4,284 3,370

35

Naval Families Federation Trustees’ Report & Financial Statements 24-25

Accounts

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

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31

March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

During the year three (31.3.24: two) trustees were reimbursed expenses by the

charity for travel, subsistence and training totalling £578 (31.3.24: £252).

9. STAFF COSTS 31.3.25 31.3.25 31.3.24
£ £
Wages and salaries 389,760 345,305
Social security costs 29,993 26,236
Other pension costs 31,743 29,245
451,496 400,786
The average monthly number of employees during the year was as
follows:
31.3.25 31.3.24
Charitable activities and management 15 13
The number of employees whose employee benefits (excluding employer pension
costs) exceeded £60,000 was:
31.3.25 31.3.24
£60,001 - £70,000 1 1
10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
INCOME AND ENDOWMENTS FROM £ £ £
Donations and legacies 10,613 - 10,613
Charitable activities
Supporting Naval Families 552,576 57,667 610,243
Investment income
624 - 624
Total 563,813 57,667 621,480

36

Naval Families Federation Trustees’ Report & Financial Statements 24-25

Accounts

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

12.
Stocks
STOCKS
31.3.25
£
31.3.24
3,000
£
11.
COST
At 1 April 2024
Additions
At 31 March 2025
DEPRECIATION
At 1 April 2024
Charge for year
At 31 March 2025
NET BOOK VALUE
At 31 March 2025
At 31 March 2024
TANGIBLE FIXED ASSETS
TOTAL FUNDS CARRIED FORWARD
30,416
332
30,748
-
332
Fixtures
and
fittings
£
30,748
-
30,748
286,830
18,273
14,603
32,876
13,931
27,542
38,644
Computer
equipment
£
45,815
992
46,807
EXPENDITURE ON
Charitable activities
Supporting Naval Families
NET INCOME
Transfers between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
525,864
254,328
37,949
(5,447)
32,502
49,424
24,954
8,243
5,447
13,690
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
10.
Unrestricted
funds
£
Restricted
funds
£
-		 12.
Stocks
STOCKS
31.3.25
£
31.3.24
3,000
£
11.
COST
At 1 April 2024
Additions
At 31 March 2025
DEPRECIATION
At 1 April 2024
Charge for year
At 31 March 2025
NET BOOK VALUE
At 31 March 2025
At 31 March 2024
TANGIBLE FIXED ASSETS
TOTAL FUNDS CARRIED FORWARD
30,416
332
30,748
-
332
Fixtures
and
fittings
£
30,748
-
30,748
286,830
18,273
14,603
32,876
13,931
27,542
38,644
Computer
equipment
£
45,815
992
46,807
EXPENDITURE ON
Charitable activities
Supporting Naval Families
NET INCOME
Transfers between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
525,864
254,328
37,949
(5,447)
32,502
49,424
24,954
8,243
5,447
13,690
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
10.
Unrestricted
funds
£
Restricted
funds
£
-		 12.
Stocks
STOCKS
31.3.25
£
31.3.24
3,000
£
11.
COST
At 1 April 2024
Additions
At 31 March 2025
DEPRECIATION
At 1 April 2024
Charge for year
At 31 March 2025
NET BOOK VALUE
At 31 March 2025
At 31 March 2024
TANGIBLE FIXED ASSETS
TOTAL FUNDS CARRIED FORWARD
30,416
332
30,748
-
332
Fixtures
and
fittings
£
30,748
-
30,748
286,830
18,273
14,603
32,876
13,931
27,542
38,644
Computer
equipment
£
45,815
992
46,807
EXPENDITURE ON
Charitable activities
Supporting Naval Families
NET INCOME
Transfers between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
525,864
254,328
37,949
(5,447)
32,502
49,424
24,954
8,243
5,447
13,690
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
10.
Unrestricted
funds
£
Restricted
funds
£
-		 325,474
575,288
46,192
-
46,192
279,282
Total
funds
£
31.3.25
£
30,416
332
30,748
-
332
Fixtures
and
fittings
£
30,748
-
30,748

-		 31.3.24
3,000
£
18,273
14,603
32,876
13,931
27,542
Computer
equipment
£
45,815
992
46,807		 48,689
14,935
63,624
13,931
27,874
Totals
£
76,563
992
77,555

10.

37

Naval Families Federation Trustees’ Report & Financial Statements 24-25

Accounts

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

13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£ £
Other debtors 71 77
Prepayments 20,604 3,256
20,675 3,333
14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24
£ £
Trade creditors
Other creditors		 36,301
2,655		 6,547
2,540
Deferred income
Accrued expenses		 47,417
3,073		 49,083
2,394
89,446 60,564
Deferred income
Deferred income comprises £47,417 (31.3.24: £49,083) for grant income received
in the year which will be released to income in future financial periods.
31.3.25 31.3.24
£ £
Balance brought forward 49,083 26,250
Amount release to incoming resources (49,083) (26,250)
Amount deferred in the year 47,417 49,083
Balance carried forward 47,417 49,083

15. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

16.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
funds
£
Fixed assets
Current assets
Current liabilities
12,515
348,168
(41,980)
318,703
Restricted
funds
£
1,416
84,879
(47,466 )
38,829
31.3.25
£
Within one year
Between one and five years
501
501
1,002
31.3.25
Total
funds
£
13,931
433,047
(89,446)
357,532		 31.3.24
£
576
1,002
1,578
31.3.24
Total
funds
£
27,874
358,164
(60,564)
325,474

38 Naval Families Federation Trustees’ Report & Financial Statements 24-25

Accounts

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

17. MOVEMENT IN FUNDS

TOTAL FUNDS
TOTAL FUNDS
Unrestricted funds
General fund
Designated
Restricted funds
Families Engagement Officer - RM Condor
Immigration Adviser
Head of Stakeholder Engagement
Unrestricted funds
General fund
Restricted funds
Families Engagement Officer - RM Condor
Immigration Adviser
Head of Stakeholder Engagement
12,662
18,398
7,584
38,644
325,474
-
33,000
48,666
81,666
650,469
(3,669 )
3,015
839
185
32,058
Net movement in funds, included in the above are as follows:
Incoming
resources
£
568,803
Net
movement
At 1.4.24
in funds
£
£
231,413
55,417
286,830
31,873
-
31,873		 TOTAL FUNDS
TOTAL FUNDS
Unrestricted funds
General fund
Designated
Restricted funds
Families Engagement Officer - RM Condor
Immigration Adviser
Head of Stakeholder Engagement
Unrestricted funds
General fund
Restricted funds
Families Engagement Officer - RM Condor
Immigration Adviser
Head of Stakeholder Engagement
12,662
18,398
7,584
38,644
325,474
-
33,000
48,666
81,666
650,469
(3,669 )
3,015
839
185
32,058
Net movement in funds, included in the above are as follows:
Incoming
resources
£
568,803
Net
movement
At 1.4.24
in funds
£
£
231,413
55,417
286,830
31,873
-
31,873		 TOTAL FUNDS
TOTAL FUNDS
Unrestricted funds
General fund
Designated
Restricted funds
Families Engagement Officer - RM Condor
Immigration Adviser
Head of Stakeholder Engagement
Unrestricted funds
General fund
Restricted funds
Families Engagement Officer - RM Condor
Immigration Adviser
Head of Stakeholder Engagement
12,662
18,398
7,584
38,644
325,474
-
33,000
48,666
81,666
650,469
(3,669 )
3,015
839
185
32,058
Net movement in funds, included in the above are as follows:
Incoming
resources
£
568,803
Net
movement
At 1.4.24
in funds
£
£
231,413
55,417
286,830
31,873
-
31,873		 -
-
-
-
-
Transfers
between
funds
£
(14,583)
14,583
-
,

39

Naval Families Federation Trustees’ Report & Financial Statements 24-25

Accounts

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

17. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

TOTAL FUNDS
Restricted funds
Families Engagement Officer - RM Condor
Immigration Adviser
Take Time Out
Head of Stakeholder Engagement

Unrestricted funds
General fund
Designated		 16,500
8,454
-
-
24,954
279,282
(3,838 )
9,944
(5,447 )
7,584
8,243
46,192
-
-
5,447
-
5,447
-
Net
movement
Transfers
between funds
At 1.4.23
in funds
£
£
£
183,195
71,133
58,572
(20,623)
(10,354)
4,907
(5,447)
254,328
37,949		 At 31.3.24
231,413
15,417
286,830
12,662
18,398
-
7,584
38,644
325,474
£

Comparative net movement in funds, included in the above are as follows:

TOTAL FUNDS
Restricted funds
Families Engagement Officer - RM Condor
Immigration Adviser
Take Time Out
Head of Stakeholder Engagement
Unrestricted funds
General fund
Designated		 -
34,500
15,000
8,167
57,667
621,480
Incoming
resources
£
563,813
-
563,813
(3,838)
(24,556)
(20,447)
(583)
(49,424)
(575,288)
Resources
expended
£
(505,241)
(20,623)
(525,864)		 (3,838)
9,944
(5,447)
7,584
8,243
46,192
Movement
in funds
58,572
(20,623)
37,949
£

40

Naval Families Federation Trustees’ Report & Financial Statements 24-25

Accounts

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

17. MOVEMENT IN FUNDS - continued

Families Engagement Officer - RM Condor

Working in collaboration with the Royal Marines Association TRMC and Aggies to enhance support for Royal Marine families, ensuring they feel valued, their voices are heard by those in a position of power and thus enabling families to thrive in the community of their choice.

Immigration Advisor

Take Time Out

Delighted to have secured funding from the Armed Forces Covenant Fund Trust and RNRMC to build on the success of our current qualified Immigrant Caseworker and to enhance support for our families. This three-year project will enable NFF to help families navigate the complexities of the visa and immigration process, saving them time and money.

Delighted to have secured funding from Annington Trust to provide vouchers to naval families who are currently experiencing separation a result of long deployment as part of the Take Time Out campaign.

Head of Stakeholder Delighted to have secured funding Greenwich Hospital for Head of Engagement Stakeholder Engagement project.

18. EMPLOYEE BENEFIT OBLIGATIONS

The Charity contributes to defined contribution pension scheme on behalf of its employees. The pension cost is charged to the Statement of Financial Activities in

the period it is due. The total amount of contributions charged in the year under

review were £31,743(31.3.24:£29,245).At the balance sheet date £2,655 (31.3.24:

£2,540) was due in respect of these contributions.

19. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

41

Naval Families Federation Trustees’ Report & Financial Statements 24-25

Building 25, HMS Excellent, Whale Island, Portsmouth, Hampshire PO2 8ER Phone: 023 9265 4374 | Email: contactus@nff.org.uk | www.nff.org.uk

Registered charity in England & Wales (1177107)