# **Trustees’ Report & Financial Statements** for the year ended 31 March 2026 



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||
|**You Said, We Did: The Impact We Make**|15||
|**Our plans for 2026/27**|19||
|**Financial Statements (numbered 1-16 therein)**|21||




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

**2** 



Charity Information 

## **Charity Information** 

## **Trustees** 

Captain Paul Quinn OBE RN (Retd) - Chair 

Professor Jan Walker OBE 

Lieutenant Commander Steve Cass RN 

Mrs Bryony Johnson 

## **Accounts - Independent Examiners** 

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

Commodore David Dickens CBE RN (Retd) - Vice Chair 

Commander Harriet Morris RN (Retd) David Evans VR - Deputy Chair (Tenure ended in 

January 2026) 

## **Bankers** 

Barclays Business banking Leicester LE87 2BB 

## **Head Office** 

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

## **Registered Charity Number** 

1177107 

## **Key Management Personnel** 

Sarah Clewes - Chief Executive Officer 

Rebecca Lovell - Deputy CEO 


| **Naval Families Federation** Trustees’ Report & Financial Statements 25-26 

**3** 



# **Report of the Trustees FY 2025 - 2026** 

**4** 



Report of the Trustees FY 25 - 26 

## **Summary of the Year** 

FY25–26 has been another busy and productive year for the Charity as we continue to deliver our threeyear strategy launched in 2024. 

During the year, we have benefited from fresh approaches and diverse perspectives brought by our most recently recruited Trustees, strengthening governance and strategic oversight. 

We have continued to nurture high-level relationships with key decision-makers and policy setters across the Ministry of Defence, Naval Command, the NHS, the Home Office and the Devolved Administrations. Nurturing these relationships remains high priority ensuring that the voice and experience of naval families are effectively represented at the highest levels. 

**As the lead charity for naval family advocacy** , we are highly regarded for our evidence-based approach. We use data-driven insights to demonstrate impact and to support positive, meaningful change as a critical friend. Over the course of the year, we have continued to highlight the realities of service life, which are often not realised by local authorities, schools and other government departments. Delivering education to raise awareness of: lone parenting; pressures on dualserving couples; the needs of under-represented cohorts, as well as loneliness and isolation associated with lengthy deployments in increasingly volatile operational environments and world events. 

**The ongoing Defence Reform programme** has contributed to dilution of the Armed Forces Families Strategy launched in 2022. This is despite the strategy being underpinned by robust evidence and supported by agreed workstreams setting clear priorities through to 2032. 

**The £9 billion commitment to Service Family Accommodation** is welcomed and sends a positive signal to service families. By strengthening the overall offer, it supports the attractiveness of a career in the Armed Forces and retention. However, despite this investment, the policy position on the Modern Accommodation Offer remains unresolved. This uncertainty is felt most acutely by personnel in longterm relationships, who are therefore unable to plan their lives together with confidence. | 

The tri-service Families Federations continue to contribute to the relevant policy deliberations and are recognised as independent representatives within Defence Housing Service governance arrangements. We are also statutory consultees on housing policy changes, including through the Defence Housing Strategy launched in November 2025. 

**We have invested a portion of reserves into our website.** This investment has significantly improved accessibility and security, while introducing new functionality, including AI-enabled features and a chatbot. These enhancements enable families to access current, relevant and relatable content through an attractive and user-friendly platform. Our data shows that the average time spent on the website is now nine minutes (the average is three minutes) reflecting increased engagement. 

As an Arm’s-length body, we remain grateful to the Royal Navy, as our principal funder, for Grant in Aid funding due review from 2027. We also appreciate ongoing funding from both Greenwich Hospital and the Royal Navy and Royal Marines Charity, whose continued support enables our growth, relevance and credibility as the lead advocacy charity for naval families. 

The Trustees are satisfied that the Charity’s strategy remains sound and aligned with the direction and guidance provided by our valued senior Naval Officer adviser. As an independent charity, the NFF continues to offer objective analysis of issues facing serving families, agility, trusted communication platforms, and effective recruitment processes. In doing so, we strengthen support for serving personnel and their families, adding valued capacity to Royal Navy Family and People Support department, leading to better impact for naval families. The Trustees have pleasure in presenting their Annual Report, prepared in accordance with the requirements of the Charities Act 2011, together with the financial statements for the year ended 31 March 2026. In preparing this report and the accompanying financial statements, the Trustees have adopted the updated provisions of the Statement of Recommended Practice (SORP) and Financial Reporting Standard 102 (FRS 102). 


**5** 

**Naval Families Federation** Trustees’ Report & Financial Statements 25-26 



Report of the Trustees FY 25-26 

## **Structure, Governance and Management** 

The Naval Families Federation (NFF) is established under a constitution as a Charitable Incorporated Organisation (CIO) foundation charity. It was registered with the Charity Commission on 12 February 2018 (charity number 1177107). Governance is exercised by a Board of Trustees, they are selected and appointed by the existing board, with due regard to the skills, knowledge and experience required now that the founding Trustees are coming to the end of their periods of office.  Appointments are made by resolution of the trustees then in post. The Board meets four times a year and reviews performance, impact and risk to ensure the charity remains aligned with its values and charitable purposes. 

## **Trustee induction and development** 

On appointment, new trustees receive an induction pack and are offered an induction day at Head Office to meet the NFF team and learn about the charity’s work. The induction pack includes: 

- A copy of the charity’s constitution 

- The latest set of accounts 

- The NFF Strategic Baseline Document 

- Charity Commission guidance CC3: The Essential Trustee 

All new trustees are offered training and their reasonable expenses are paid by the charity. Ongoing training and governance updates are provided through a freelance charity governance trainer with experience in military charities. We continue to review the diversity of the Board to ensure that different voices are heard, a range of lived experiences are shared and that a mix of professional skills add an outside perspective and thus fair challenge. 


## **Management and risk** 

Day-to-day management is delegated by the trustees to the Chief Executive Officer (CEO) and her team. Risks are reviewed regularly by the Board. Current risks include maintaining effective safeguarding arrangements, ensuring stakeholders understand the charity’s evolving role, and managing expectations of serving members of the Royal Navy and Royal Marines and their families. The risk of delay to monthly Grant-in-Aid payments is mitigated through holding sufficient reserves, as set out in the Reserves Policy. Policies were reviewed during the year by an external HR expert to ensure they remain up to date and fit for purpose 

**Every Trustee has either served or lived within a naval family, giving our leadership** ‑ **grounded, lived experience insight. With expertise across law, research, charity governance, the NHS and education, the Board brings both wisdom and empathy. It reflects the coherence of the whole Naval Families Federation, a team united by lived experience and a shared commitment to families.** 

## -NFF Chair 


| **Naval Families Federation** Trustees’ Report & Financial Statements 25-26 

**6** 



Report of the Trustees FY 24-25 

## **Governance and Sustainability** 

Following an extended period of negotiation with the Royal Navy, Grant-in-Aid funding was secured for the period 2023 to 2028 and preparations are in hand for the next round in 2027. 


A Memorandum of Understanding (MoU) between the Royal Navy and the NFF, together with an agreed financial framework and Key Performance Indicators, underpins how the charity operates as an arm’s-length body. 

As prioritised by Director People Delivery, the NFF maintains a focus on complementing efforts to improve retention across the Naval Service by mitigating the effects of service life and separation on families, an ongoing and worsening issue as evidenced by Families Continuous Attitude Surveys (FAMCAS). War readiness and third sector contribution to welfare and communication as well as an agile approach to the needs of families in a broad and deep context keep us alive to our charitable purpose, with operational and cyber security in mind. 

## **Acting as a critical friend** 


Our independence as a charity enables us to: advocate on behalf of naval families; remain separate from the welfare system and provide timely, relevant advice. It also enables the NFF to deliver projects with credibility and agility, responding to evidence of need. 

As subject matter experts, we contribute to academic research and to the implementation of the Armed Forces Covenant. More recently, we have supported the Armed Forces Commissioner implementation team, providing an evidencebased perspective to influence policy and shape change. 


| **Naval Families Federation** Trustees’ Report & Financial Statements 25-26 

**7** 



Strategy 2024-2027 

## **The Naval Families Federation Strategy 2024  - 2027** 

We continue to operate as an Arm's-length body and critical friend to the Royal Navy whilst providing a much valued evidencebased 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** 

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

- Have their views heard by those in positions of power. Feel valued. 

- Be treated with fairness and respect. Thrive in their communities of choice. 

## **Strategic Objectives** 

- To advocate for evidence-based change to enable Royal Naval Families to thrive. To champion naval families in all their diversity. 

- To respond to issues raised by naval families. 

- To be a values-driven, credible, and sustainable charity. 

- To reach the families of all Royal Navy and Royal Marines personnel. 

- To demonstrate our value to the Royal Navy and Naval Families as an independent advocate. 

## **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. 

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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8 |  Naval Families Federation  Trustees’ Report & Financial Statements 25-26<br>**----- End of picture text -----**<br>




## **Data and Insights** 


**9** 

**Naval Families Federation** Trustees’ Report & Financial Statements 25-26 



Data and Insights 

## **Data Capture, Analysis and Visualisation** 

In September 2025, the Naval Families Federation moved across to a new database to record enquiries received and engagements attended. This transition provided an opportunity to refine the way in which data are captured and categorised. As a result, some of the data presented in this year’s report is not directly comparable with that published in previous years. Where possible, year-on-year comparisons have been included using the new methodology. However, where category structures have changed significantly, detailed reporting is provided from September 2025 onwards only. The reporting period applicable to each dataset is made clear throughout. Although this change has resulted in a short-term loss of continuity across some datasets, it has delivered significant improvements in both data quality and analytical flexibility, strengthening our ability to identify trends, respond to emerging issues and evidence impact more effectively. 

## **What has changed?** 

- We broadened our definition of enquiries to reflect the full range of channels through which families contact us. 

- We refreshed our enquiry categories to provide a more accurate and meaningful picture of the issues being raised. 

- We removed demographic and geographic fields that were not being completed consistently. 

- We introduced hashtags to enable rapid identification of key themes and to support a more agile response to topical issues as they emerge. 

- We are now able to track and report on enquiries from those serving overseas or in devolved nations. 

- We report on the country of origin for those we assist within our Immigration Support Team. 

- We can track whether enquiries are coming through from the serving person, their family members, their Chain of Command, or other stakeholders. 



| **Naval Families Federation** Trustees’ Report & Financial Statements 25-26 

**10** 



Data and Insights 

## **Enquiries** 

The volume of enquiries our team receive continues to grow apace. March and January were our biggest and second biggest ever months respectively. While our immigration support team continues to account for a significant proportion of both overall volume and growth, demand for support has increased across a broad range of issues. With the exception of Education and Childcare, where demand has remained relatively steady, all issue types have seen increased demand. Enquiries about housing are increasingly related to policy and allocations rather than maintenance and repairs, and enquiries within Family and Service life often relate to signposting to relevant benevolent charities, or specific issues that have arisen because of divorce and separation. 

Our credible Advocacy and Specialist Advisers take the time to listen to families, provide person centered advice. The Naval Families Federation team can be reached via phone, email, via our chat bot and adjust the format of information provided on our website using our accessibility button to suit neurodiverse users. 

## **How did we help them?** 


**I would like to take this opportunity to let you know that  ALL my family visa application have been successful and they have  been granted entry to the UK as from 8th December, this couldn’t  have been possible without all your inputs , the amount of help and  I received from all you was immense and from the bottom of my heart I am grateful, words can not explain the joy I feel knowing that my family will be joining me, I can only pray that may the All powerful Heavenly Father in heaven give you back in abundance.** -A serving member of the Royal Navy 


| **Naval Families Federation** Trustees’ Report & Financial Statements 25 - 26 

**11** 



Data and Insights 

## **Top 15 categories** 


**----- Start of picture text -----**<br>
Number<br>Category of<br>Enquiries<br>Service Accommodation Policy 138<br>SFA Applications and Allocations 94<br>Strengthening Families 82<br>Beneveolent Support 59<br>Divorce and Separation 49<br>Terms and Conditions of Service 44<br>Short Term Accommodation 43<br>Specialist Financial or Legal Advice 38<br>Civilian Accommodation 31<br>School Specific Enquiry 24<br>Condition of Service Accommodation 23<br>School Allocations and Appeals 23<br>School Applications 23<br>SEND support 21<br>Civilian Benefits and Charges 18<br>**----- End of picture text -----**<br>


## **Engagements** 

46 of our enquiries (6%) were directly related to an engagement we attended. 70 overseas enquiries 74 devolved enquiries 



The team are now attending engagements at a rate of a little over one per working day. We reached families at 119 events from Passing Out Parades, days where families are invited onto naval bases, community events and welcoming ships and submarines back to port. 

We ensure that serving Royal Navy and Royal Marines are aware of the range of support for them and their families: we delivered 82 briefings, 8 of which were tailored to immigration support and reached a wide audience at 26 wellbeing events. 


| **Naval Families Federation** Trustees’ Report & Financial Statements 25 - 26 

**12** 



Data and Insights 

## **Immigration Support** 

In 2025/26, we processed 492 immigration cases, compared with 358 in the previous financial year. As each case will typically involve both the serving person and one or more family members, **this equates to support provided to 937 individuals in 2025/26, compared with 556 individuals in 2024/25.** This breaks down to: 

**492 serving personnel, 237 spouses/partners and 208 children.** 

The majority of this casework continues to relate to Commonwealth serving personnel, accounting for 411 cases (84% of the total). The remaining cases involved support for serving personnel seeking to bring spouses, partners or children who are not UK citizens to the UK. Just over a quarter of enquiries categorised as ‘Rest of the World’ involved a US citizen, with the remainder spanning a wide range of countries, from Italy to Vietnam and Lithuania. 

As the commonwealth cohort in the Royal Navy continues to grow over time, so does their length of service, and therefore the proportion of our cases that are dealing with Indefinite Leave to Remain and Citizenship is increasing. We are expecting this trend to continue throughout the next financial year. 

**Immigration cases are frequently complex and take the team and average of 69.7 days to complete.** In the last year we have had 45 cases that have taken more than 150 days to close. 

The pace of work and its complexity has driven the need to seek further funding to expand the capacity and depth of the Immigration Support Services Team. We are grateful to Greenwich Hospital for their support in this area and to RNRMC for their continued funding. 

**I am excited to be taking on the role of an  Immigration Adviser with the Naval Families  Federation, and I am extremely proud of myself for stepping outside of my comfort zone to join a  charitable organisation that not only believes in helping others, but actively demonstrates that in extraordinary ways.** 

**-** Sherianne Christie-Sookoo, NFF Immigration Advice Authority trainee adviser 




| **Naval Families Federation** Trustees’ Report & Financial Statements 25 - 26 

**13** 



Data and Insights 

## **Immigration Support** 

## **Where are you joining from?** 


**----- Start of picture text -----**<br>
Top 10 Commonwealth<br>Number of<br>countries<br>Cases<br>(Financial Year 25/26)<br>**----- End of picture text -----**<br>


|**Top 10 Commonwealth**<br>**countries**<br>**(Financial Year 25/26)**|**Number of**<br>**Cases**|
|---|---|
|||
|St Vincent and the Grenadines|101|
|Kenya|60|
|Ghana|50|
|South Africa|39|
|Fiji|19|
|India|10|
|New Zealand|9|
|Malawi|8|
|Australia|5|
|Grenada|5|




**----- Start of picture text -----**<br>
15.5%<br>84.5%<br>t<br>es<br>l<br>t<br>a h<br>R o<br>e<br>f<br>w<br>W<br>n<br>o<br>o<br>rl<br>m<br>d<br>m<br>o<br>C<br>**----- End of picture text -----**<br>


## **Number of immigration cases for Commonwealth vs Rest of the World (Financial Year 25/26)** 

## **What can we help with?** 


**----- Start of picture text -----**<br>
Immigration Support Number of Cases (FY<br>Category 25/26)<br>**----- End of picture text -----**<br>


|**Immigration Support**<br>**Category**|**Number of Cases (FY**<br>**25/26)**|
|---|---|
|||
|Limited Leave to Enter|183|
|Citizenship|103|
|Visa Related Issues|92|
|Further Leave to Remain|48|
|Indefinite Leave to Remain|39|
|Visit Visas|32|
|Exemption|6|
|Referred outside of NFF|4|



Data only available post Beacon transfer (20th September 2025 - 31st March 2026) 

**Once again, I take this opportunity to thank each and everyone of you for the contribution in every way towards the visa application.** 

**Since the meeting in Worthy down last year October ,you have always followed up , such commitment shows what NFF does to the Naval community , your commitment is visible, all the effort is** 

**much appreciated.** -A serving member of the Royal Navy 


| **Naval Families Federation** Trustees’ Report & Financial Statements 25 - 26 

**14** 



You Said, We Did
The Impact We Make

Shaping Change 

As an evidence-based, data driven charity we continue to capture lived experiences, add perspective and context and close the loop by demonstrating what we did with the evidence we had gathered. We actively encourage families to share their views, so that we can inform legislation that will impact serving personnel and their families. 

The Have Your Say page on our website promotes how families can contribute to academic research whilst our Your Voice Heard page demonstrates how taking the time to contribute enables us to shape change. Examples include: 

## **How will the Armed Forces Bill impact families?** 

The 2026 Armed Forces Bill currently going through Parliament includes a range of measures on policy areas including the expansion of the Armed Forces Covenant and the creation of a new Defence Housing Services organisation. As this will have a direct impact on Service families, we attended the Parliamentary Select Committee to represent naval families. 

## **Frustrations with the NHS App** 

It was identified that serving parents are being disadvantaged as more NHS services move online. Personnel, who are 

not permitted to hold an NHS App account, are unable to access their children’s digital medical records or manage appointments (secondary and primary care) and order prescriptions. This issue is particularly affecting dual serving couples and single serving parents. 

## **Your voice heard** 

We conducted a short, targeted survey in early 2026 and using the feedback, produced a snapshot of the impact this issue is having. With perspective and examples of impact, we continue to address this area of disadvantage with decision makers in both the NHS and MOD. 

This evidence also supported our response to the Defence Committee’s annual review of ‘Women In the Armed Forces’ as we believe that this is an issue that particularly affects serving females. 

See the link below for our: Written evidence 

## **Your voice heard** 

To ensure that the views of RN and RM families were heard as part of this review, the NFF submitted joint written evidence to the Committee alongside the Army and RAF Families Federations. Our Head of Policy appeared before the Committee to provide evidence on the expansion of the Armed Forces Covenant and our Housing Policy Specialist presented evidence to the Committee on the new Defence Housing Service. 

Work on the Armed Forces Bill continues. 

See the link below for our: Written evidence 



| **Naval Families Federation** Trustees’ Report & Financial Statements 25-26 

**16** 



Shaping Change 

## **Digital changes are positive news for Armed Forces** 

## **personnel** 

An issue was identified for serving personnel with Armed Forces Exemption from Immigration Control vignettes in their passports. These personnel were unable to gain access to share codes and therefore faced difficulties proving their residential status to a range of external agencies, including right to work, right to rent, application for driving licences and access to financial services. 

## **Your voice heard** 

We shared the impact of this issue with our contacts in the UK Visa and Immigration team and also highlighted it in our Formal Observations on the 2025 Covenant Annual Report. The NFF was delighted to learn that the policy has now been updated and those serving personnel affected can now access a new Digital Record of Exemption (DroE). 

More information on the new Digital Record and how to apply can be found on our website.  See our Formal Observations here 

## **Accessing NHS Dental Services** 

Limited access to NHS dental care affects families across the country, but mobile Service families face additional barriers, often having to restart their places on waiting lists and struggling to secure consistent NHS treatment. 

## **Your voice heard** 

For many years, the Naval Families Federation has represented families’ concerns on this issue to the NHS and the Ministry of Defence; highlighting the challenges families face and the need for clearer, more consistent support. As part of ongoing efforts to address these issues, the NFF has worked in partnership with representatives from NHS England and the MoD. Together, we have developed a practical guide that responds to many of the frequently asked questions raised by Service families. 

This guide provides clear information to help families navigate the system, it introduces new terminology and was placed on the MOD led Discover My Benefits.mod.gov.uk/ website for wider reach. 

**17** | **Naval Families Federation** Trustees’ Report & Financial Statements 25-26 



Shaping Change 

## **As the Lead Advocacy Charity for Naval Families** 

## **We continue to actively strengthen strategic** 

**relationships** across MOD Policy and Covenant teams, with the Armed Forces Pay Review Body, the Armed Forces Commissioner, local authorities, the Home Office, school networks, Embassy staff and wider government. Agile and relatable, we remain a strong voice for families in all their diversity. 

## **We contribute to the naval charity network** , 

signposting families at times at hardship for benevolence support as well as funded initiatives and activities that enhance service life and **provide a broad range of life chances for children from birth to age 25.** 

## **Our strong relationship with the Army and RAF Families Federations** enable 

opportunities to collaborate on MOD endorsed and often Armed Forces Covenant Fund Trust funded projects. Valuing Forces Families Overseas (VFFO) has in year one (of three) delivered a suite of short informative videos enabling families to consider an overseas assignment, maximise time in country and prepare to return to the UK or indeed move to another overseas location. 

Webinar and VFFO videos have been produced based on feedback from families, supported by MOD specialist teams and have enabled families to make informed choices. 


## **The delivery of the UK Armed Forces Families** 

**Strategy 2022–2032** has been reshaped under Defence Reform. Using an agile approach and strong professional partnerships, we have adapted our contributions to key workstreams while developing targeted evidence-gathering across multiple platforms. 


Our quarterly magazine Homeport, continues to provide news and opportunities for Naval families to share stories of naval life from across the the community. Each issue explores a different theme, such as thriving in your community of choice, reconnecting with family members after time apart and more. 

**Chaplain wanted me to pass on his & his wife's thanks to Olive for the truly honest accounts of what life is like for her when he's not around. When he comes home she'll push a copy of Olive's latest article in front of him and declare "this is my life!"** 

-Feedback on Olive, a regular contributor to Homeport Magazine 

| **Naval Families Federation** Trustees’ Report & Financial Statements 25-26 

**18** 



Our plans for 2025/26 

## **Plans for 2026-2027** 

The Trustees have, in consultation with the Executive and our Senior Naval Adviser, agreed the following for 2026/27: 

- 1.Prepare to re-negotiate Grant in Aid funding from the Royal Navy, as our primary funder, to ensure sustainability beyond 2028. 

- 2.Internal continuous improvement to establish our Immigration Support Services pillar: embedding new roles, improved processes and increasing our number and levels of Immigration Advice Authority qualified advice. 

- 3.Work in closer collaboration with the Armed Forces Covenant team under a new Armed Forces Community structure within the MOD. 

- 4.Contribute to rationalisation plans for the naval charity sector based on evidence of future need, out to 2040, as reported at this link: greenwichhospital.co.uk/meeting-needs-royal-navyand-royal-marines-community-research 


- 5.Act as independent representatives within the governance structure of the Defence Housing Service and be consultees on housing policy changes. 

- 6.Be ready to support First Sea Lord General Sir Gwyn Jenkins call to increase readiness for war and the impact of world events. 

- 7.Establish professional relationships and clear strategic pathways with the new Armed Forces Commissioner who from 1 April 2026, will act as an independent champion for service personnel and their families. This new government led role offers both potential opportunity and threat to the NFF. 

**I really can’t tell you how grateful I am for your help with this, it has made such a difference just knowing my voice has been heard.** -Spouse of a serving member of the Royal Navy 

- 8.Deliver the Naval Families Federation strategy 20242027 with a clear focus on emerging needs and future requirements to ensure that families feel valued, have their voices heard and are treated with fairness and respect to enable them to thrive in their communities of choice. 


| **Naval Families Federation** Trustees’ Report & Financial Statements 25-26 

**19** 



## **Financial Planning 2026-2027** 

The Trustees are pleased to report a sound financial performance with a small deficit over the year of £6,840 a very good result within 1.2% of full Grant in Aid and only 9% of support costs. The Trustees are most grateful to the Royal Navy and Royal Marines Charity, Greenwich Hospital, RMA and the Armed Forces Covenant Trust Fund for their ongoing support in providing grants to enhance our impact. The new payroll and finance contract has provided much clearer and well-presented management information to support agile decision-making. 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 at least £150,000 is required for business continuity (late payment of GiA by MoD). In view of the renegotiation of the Grant-in-Aid in 27/28 and the difficulty during the last review, the Trustees have decided to add a designated fund of £70,000 to Reserves to protect against a failed negotiation and to cover the trustees’ liability for wind-up costs. If the GiA review is successful, this designated fund will not be required, and trustees retain the option to add to general funds or reconsider the overall reserves figure. 

## **We have prudently managed finances to fund in FY 26/27:** 

1. As we approach the GiA renegotiation in FY 26/27 it is important to maintain reserves to protect the NFF’s agility and business continuity during the challenges surrounding the Defence Investment Programme and the First Sea Lord’s call to bring the Royal Navy onto a war footing. It remains vital that we can demonstrate value for money to the MoD and that our costs are tightly controlled whilst delivering high quality, data-led outcomes. 

2. Continued customisation of our data management system to keep pace with functionality, security and external demand for data to underpin evidencebased decision making. 

3. The current Grant-in-Aid is a sub-inflation settlement that does not meet core operating costs, especially salaries, to keep pace with inflation. Trustees will not reduce support to families and may draw on reserves to cover baseline staffing. 

4. IT support and cyber security is continually under review to ensure value for money; balanced against the availability of associated funds to enable a shift in working routines associated with our connection to the Royal Navy and its operational imperative. 

5. To continue to review the whole offer to our very skilled, loyal and competent staff. We have introduced wellness initiatives, a declaration to follow the living wage (as a de minimus option) and personal development opportunities. We have carried out one baseline assessment of salaries against similar organisations, and the trustees are considering the implications of the findings. 

6. To improve the return on our cash and near-cash holdings. 

**20** | **Naval Families Federation** Trustees’ Report & Financial Statements 25-26 



## **Financial Statements** 

**21** 



**REGISTERED CHARITY NUMBER: 1177107** 

**REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026** 

## **FOR** 

## **NAVAL FAMILIES FEDERATION** 

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



**NAVAL FAMILIES FEDERATION** 

## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026** 

||**Page**|
|---|---|
||1|
|**Report of the Trustees**||
||2|
|**Independent Examiner's Report**||
||3|
|**Statement of Financial Activities**||
||4|
|**Balance Sheet**||
||5|
|**Cash Flow Statement**||
||6|
|**Notes to the Cash Flow Statement**||
|**Notes to the Financial Statements**|7 to16|





NAVAL FAIAUES FEDERATION
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2026
The trustees present their report the finawal statefnents oflhe tharty for the year ended 31 March
2026.The trustees have adopted the pro￿$10n$ of Accounting and Reporting by Chanb"es." Statement of
Recommended Praclice appli¢atye to charilies weparing their accounts in accordan￿ wrth the Financ4al
Reporting Standard applEcable in the UK aNJ Re￿￿1¢ of I[¢￿d IFRS102) (eifecttve 1 January 2019).
STRUCTURE. GOVERNANCE AND IAANAGEMENT
Governlng document
The charity is controlled by it$ goveming d0￿Meftt. a deed of trust and wistitutes an ￿1n¢01porated chanty.
REFERENCE AND ADMINISTRATIVE OETAILS
Registered Charlty number
1177107
Building25
HMS Excellent
ak Island
Portsmouth
Hampshire
P02 8ER
Prlnclpal address
Trustees
Independ•nt Examlner
Gibson ￿￿1￿er
Chartered Accountants
and Chartered Tax Athise
Larch House
Parklands Busness Park
Denmead
Hampshire
P07 6XP
Approved by order of the board of tW5tee5 On ............ ... . .. . .
sign&J ¢Jn rts bthair ty.
Captsin
BE RN IRetd)- Trustee
Page 1

INDEPENDENT EXAk•NER'S REPORT TO THE TRUSTEES OF
NAVAL FAMIUES FEDERAMON
Independent examlnees report to the trustets of Naval Famllles Federatlon
I report to the charty trustees on my examination of the xcounts of Naval FaMi￿"6S Federation (the Tw5tl for
the year erKJed 31 Marth 2026.
Rtspon$lbilllles and ba$ls of roport
As the charity trustees of the Trust you are resFwsit4e for the weparation of the xcounts in accordance *ith
the requirements of the Charitss Acl 2011 Cthe Ad).
I report in respect of my ex8minkn.on of the Trusfs ac)x￿ts carried cmjt under Section 145 of the Act and in
carrying out my examination I have foll¢Md all apFAIca￿e Direclions given by the Charity Crynmission under
Sedion 145151{b) of the Act.
Indgpendent exarninorfs statemfrrbt &"n￿ your chariws gr05s income exceeded £250.000 your examiner
musl be a member of a listed bcty. I can ¢￿fim7 that l am qualffied lo under lake the eXaMinat￿n because I
am a membér of the Instrtute of Chartered AccoLrtants in EngL3nd arKI Wdes, Ithich is one of the listed bodies.
I have com￿eted my examination. l eonfimi Ihat no materi* mattets have come to my attention in c¢)nnection
vAth the examination givirvj me cause to believe thal in mtsial respect..
accounting records were not kept in resped of ts Trust as required by seCt￿n 130 of Ihe Act; or
the accounts do nol aC￿d those reccrfds," or the accounts (*) nol CoM￿Y with the applicatrAe
requirements concerning the form and content of accwnls set out in the Charities (Accounts and
Reports) Regulations 2008 other than ary requireTh*nt that the accounts gNe a true and fair vsew
is not a matter considerfjd as part of an iThJepeTrJ8nt examinatK￿.
I have no concems and have ￿rne across no ¢ts matters in c￿neCtion with the examination to wh
attention should be dravm in this rewt in order to enable a Proper understsnding of the accounts lo be
reached.
Gavin ￿ltter {FCA, CTA)
Gibson Wiitter
Chartered Accwntsnts
and Chartered Tax Athsets
Larch House
par￿ar￿S Business Park
Denmead
Hampshire
P07 6XP
Page 2

## **NAVAL FAMILIES FEDERATION** 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2026** 

|**Total**<br>**EXPENDITURE ON**<br>**Charitable activities**<br>Supporting Naval Families<br>**NET INCOME/(EXPENDITURE)**<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>**INCOME AND ENDOWMENTS FROM**<br> Donations andlegacies<br>**Charitable activities**<br>Supporting Naval Families<br>Investment income<br>**TOTAL FUNDS CARRIED FORWARD**<br>5<br>Notes<br>2<br>4<br>3<br>318,703<br>328,142<br>568,572<br>9,439<br>Unrestricted<br>funds<br>£<br>369<br>574,896<br>2,746<br>578,011|**Total**<br>**EXPENDITURE ON**<br>**Charitable activities**<br>Supporting Naval Families<br>**NET INCOME/(EXPENDITURE)**<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>**INCOME AND ENDOWMENTS FROM**<br> Donations andlegacies<br>**Charitable activities**<br>Supporting Naval Families<br>Investment income<br>**TOTAL FUNDS CARRIED FORWARD**<br>5<br>Notes<br>2<br>4<br>3<br>318,703<br>328,142<br>568,572<br>9,439<br>Unrestricted<br>funds<br>£<br>369<br>574,896<br>2,746<br>578,011|38,829<br>22550<br>118,004<br>(16,279)<br>Restricted<br>funds<br>£<br>-<br>101,725<br>-<br>101,725|357,532<br>350692<br>31.3.26<br>Total<br>funds<br>£<br>369<br>676,621<br>2,746<br>679,736<br>686,576<br>(6,840)<br>618,411<br>32,058<br>31.3.25<br>Total<br>funds<br>£<br>2,560<br>645,794<br>2,115<br>650,469<br>325,474<br>357532|
|---|---|---|---|
||,|,|,<br>,|



The notes form part of these financial statements 

Page 3 



NAVAL FAMIUES FEDERATION
BALANCE SHEEr
31 MARCH 2026
31.3.26
31.3.25
FIXED ASSETS
Tangl￿e as¥¢ts
11
1.601
13.931
CURRENT ASSETS
DebloTS
Cash at bank
12
24,845
392,534
20,675
412,372
417.379
433,047
CRELMTORS
Amountsfalling due *ithin one year
13
168,288)
189.4461
NET CURRENT ASSErs
349.091
343.601
TOTAL ASSEfs LESS CURRENT
LIA81LITIES
350.692
357,532
NET ASSETS
350,692
3S7,532
FUNDS
16
Unrestrictedfunds
Restricted funds
328.142
22.550
316.703
38.829
TOTAL FUNDS
350.692
357,532
The ffinanc4al s
tem
issue on ................ ...
s approved and autr￿[$￿ for by Boord olTrustees and authorised for
.. and **re S￿Jn￿ on rts behalf by..
Captain
jRetdl- Trustee

## **NAVAL FAMILIES FEDERATION** 

## **CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2026** 

|**Cash flows from investing activities**<br>**Change in cash and cash equivalents**<br>**in the reporting period**<br>**Cash and cash equivalents at the**<br>**beginning of the reporting period**<br>**Cash and cash equivalents at the end**<br>**of the reporting period**<br>Purchase of tangible fixed assets<br>Interest received<br>Net cash provided by investing activities<br>Notes<br>**Cash flows from operating activities**<br>Cash generated from operations<br>Net cash (used in)/provided by operating activities<br>1|(1,644)<br>2,746<br>1,102<br>(19,838)<br>412,372<br>392534<br>31.3.26<br>£<br>(20,940)<br>(20,940)<br>31.3.25<br>£<br>59,418<br>59,418<br>60,541<br>351,831<br>412372<br>(992)<br>2,115<br>1,123|
|---|---|
||,<br>,|



The notes form part of these financial statements 

Page 5 



## **NAVAL FAMILIES FEDERATION** 

## **NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2026** 

## **1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES** 

|**ACTIVITIES**|**ACTIVITIES**|**ACTIVITIES**||
|---|---|---|---|
|**Total**<br>**Net cash**<br>Cash at bank<br>**ANALYSIS OF CHANGES IN NET FUNDS**<br>**Net cash (used in)/provided by operations**<br>**Net (expenditure)/income for the reporting period (as per the**<br>**Statement of Financial Activities)**<br>**Adjustments for:**<br>Depreciation charges<br>Interest received<br>Decrease in stocks<br>Increase in debtors<br>(Decrease)/increase in creditors<br>At 1.4.25<br>£<br>412,372<br>412,372<br>412,372<br>Cash flow<br>£<br>(19,838)<br>(19,838)<br>(19,838)<br>31.3.26<br>£<br>(6,840)<br>13,974<br>(2,746)<br>-<br>(4,170)<br>(21,158)<br>(20,940)<br>At 31.3.26<br>£<br>392,534<br>392,534<br>392,534<br>31.3.25<br>£<br>32,058<br>14,935<br>(2,115)<br>3,000<br>(17,342)<br>28,882<br>59,418|||31.3.26<br>£<br>(6,840)<br>13,974<br>(2,746)<br>-<br>(4,170)<br>(21,158)<br>(20940)<br>31.3.25<br>£<br>32,058<br>14,935<br>(2,115)<br>3,000<br>(17,342)<br>28,882<br>59418|
||||,<br>,|
|||||



## **2. ANALYSIS OF CHANGES IN NET FUNDS** 

The notes form part of these financial statements 

Page 6 



**NAVAL FAMILIES FEDERATION** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026** 

## **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 

of 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 in the 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. 

## **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: 

- Costs of raising funds; which includes the costs of organising events and investment management fees 

- Expenditure on charitable activities; which includes grants made to beneficiaries and costs incurred to support those activities 

Page 7 

continued... 



**NAVAL FAMILIES FEDERATION** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2026** 

## **1. ACCOUNTING POLICIES - continued** 

## **Expenditure** 

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 a 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 

## **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 levelofincomeandexpenditurefor12monthsfromauthorisingthesefinancialstatements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern. 

Page 8 

continued... 



## **NAVAL FAMILIES FEDERATION** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2026** 

|**3.**<br>**5.**<br>**2.**<br>**4.**<br>**6.**<br>**INVESTMENT INCOME**<br>**CHARITABLE ACTIVITIES COSTS**<br>**INCOME FROM CHARITABLE ACTIVITIES**<br>**DIRECT COSTS OF CHARITABLE ACTIVITIES**<br>**DONATIONS AND LEGACIES**<br>Donations<br>Grants<br>Grant in Aid<br>Staff costs<br>Communication<br>Travel expenses<br>Deposit account interest<br>Supporting Naval Families<br>Activity<br>Supporting Naval Families<br>Supporting Naval Families<br>Grants received, included in the above, are as follows:<br>RNRMC<br>Greenwich Hospital<br>PETA<br>Army Families Federation<br>Direct<br>Costs (see<br>note 6)<br>£<br>626,164|31.3.26<br>£<br>369<br>31.3.26<br>£<br>2,746<br>31.3.26<br>£<br>101,725<br>574,896<br>676621<br>31.3.25<br>£<br>2,115<br>31.3.25<br>£<br>2,560<br>31.3.25<br>£<br>82,166<br>563,628<br>645794|
|---|---|
||,<br>,|
||31.3.26<br>£<br>24,750<br>47,333<br>-<br>29,642<br>101725<br>31.3.25<br>£<br>33,000<br>48,666<br>500<br>-<br>82166|
||,<br>,|
||Support<br>costs (see<br>note 7)<br>£<br>60412<br>Totals<br>£<br>686576|
||,<br>,|
||31.3.26<br>£<br>510,886<br>98,709<br>16,569<br>626164<br>31.3.25<br>£<br>451,496<br>93,244<br>13,507<br>558247|
||,<br>,|



Page 9 

continued... 



## **NAVAL FAMILIES FEDERATION** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2026** 

## **7. SUPPORT COSTS** 

|**SUPPORT COSTS**|||
|---|---|---|
||Governance||
||Management<br>costs|Totals|
||£<br>£|£|
|Supporting Naval Families|56,025<br>4,387|60,412|
|Support costs, included in the above, are as follows:|||
|**Management**|||
||31.3.26|31.3.25|
||Supporting||
||Naval|Total|
||Families|activities|
||£|£|
|Insurance|2,239|2,161|
|Staff training|3,797|3,655|
|Consultancy, HR and legal expenses|5,554|14,308|
|Bank fees|100|88|
|Subscriptions|972|1,007|
|Depreciation|13,974|14,937|
|CEO expenses|489|345|
|Computer expenses and maintenance|28,900|19,379|
||56,025|55,880|
|**Governance costs**|||
||31.3.26|31.3.25|
||Supporting||
||Naval|Total|
||Families|activities|
||£|£|
|Independent examination fees|2,660|2,476|
|Trustee expenses and meeting and|||
|meeting costs|1,727|1,808|
||4,387|4,284|



## **8. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2025. 

## **Trustees' expenses** 

During the year seven (31.3.25: three) trustees were reimbursed expenses by the charity for travel, subsistence and training totalling £941 (31.3.25: £578). 

Page 10 

continued... 



## **NAVAL FAMILIES FEDERATION** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2026** 

## **9. STAFF COSTS** 

|**10.**<br>**Total**<br>**EXPENDITURE ON**<br>**Charitable activities**<br>Supporting Naval Families<br>**NET INCOME**<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>**INCOME AND ENDOWMENTS FROM**<br>Donations andlegacies<br>**Charitable activities**<br>Supporting Naval Families<br>Investment income<br>**TOTAL FUNDS CARRIED FORWARD**<br>**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**<br>286,830<br>318,703<br>536,930<br>31,873<br>£<br>2,560<br>564,128<br>2,115<br>568,803<br>38,644<br>38,829<br>81,481<br>185<br>Restricted<br>funds<br>£<br>-<br>81,666<br>-<br>81,666<br>325,474<br>357,532<br>Total<br>funds<br>£<br>2,560<br>645,794<br>2,115<br>650,469<br>618,411<br>32,058<br>31.3.26<br>31.3.25<br>£<br>£<br>Wages and salaries<br>Social security costs<br>Other pension costs<br>428,298<br>42,733<br>39,855<br>389,760<br>29,993<br>31,743<br>451,496<br>510,886<br>The average monthly number of employees during the year was as follows:<br>31.3.26<br>31.3.25<br>Charitable activities and management<br>15<br>15<br>The number of employees whose employee benefits (excluding employer pension costs) exceeded<br>£60,000 was:<br>31.3.26<br>31.3.25<br>£60,001 - £70,000<br>£70,001 - £80,000<br>-<br>1<br>1<br>1<br>-<br>1<br>Unrestricted<br>funds|**10.**<br>**Total**<br>**EXPENDITURE ON**<br>**Charitable activities**<br>Supporting Naval Families<br>**NET INCOME**<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>**INCOME AND ENDOWMENTS FROM**<br>Donations andlegacies<br>**Charitable activities**<br>Supporting Naval Families<br>Investment income<br>**TOTAL FUNDS CARRIED FORWARD**<br>**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**<br>286,830<br>318,703<br>536,930<br>31,873<br>£<br>2,560<br>564,128<br>2,115<br>568,803<br>38,644<br>38,829<br>81,481<br>185<br>Restricted<br>funds<br>£<br>-<br>81,666<br>-<br>81,666<br>325,474<br>357,532<br>Total<br>funds<br>£<br>2,560<br>645,794<br>2,115<br>650,469<br>618,411<br>32,058<br>31.3.26<br>31.3.25<br>£<br>£<br>Wages and salaries<br>Social security costs<br>Other pension costs<br>428,298<br>42,733<br>39,855<br>389,760<br>29,993<br>31,743<br>451,496<br>510,886<br>The average monthly number of employees during the year was as follows:<br>31.3.26<br>31.3.25<br>Charitable activities and management<br>15<br>15<br>The number of employees whose employee benefits (excluding employer pension costs) exceeded<br>£60,000 was:<br>31.3.26<br>31.3.25<br>£60,001 - £70,000<br>£70,001 - £80,000<br>-<br>1<br>1<br>1<br>-<br>1<br>Unrestricted<br>funds|**10.**<br>**Total**<br>**EXPENDITURE ON**<br>**Charitable activities**<br>Supporting Naval Families<br>**NET INCOME**<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>**INCOME AND ENDOWMENTS FROM**<br>Donations andlegacies<br>**Charitable activities**<br>Supporting Naval Families<br>Investment income<br>**TOTAL FUNDS CARRIED FORWARD**<br>**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**<br>286,830<br>318,703<br>536,930<br>31,873<br>£<br>2,560<br>564,128<br>2,115<br>568,803<br>38,644<br>38,829<br>81,481<br>185<br>Restricted<br>funds<br>£<br>-<br>81,666<br>-<br>81,666<br>325,474<br>357,532<br>Total<br>funds<br>£<br>2,560<br>645,794<br>2,115<br>650,469<br>618,411<br>32,058<br>31.3.26<br>31.3.25<br>£<br>£<br>Wages and salaries<br>Social security costs<br>Other pension costs<br>428,298<br>42,733<br>39,855<br>389,760<br>29,993<br>31,743<br>451,496<br>510,886<br>The average monthly number of employees during the year was as follows:<br>31.3.26<br>31.3.25<br>Charitable activities and management<br>15<br>15<br>The number of employees whose employee benefits (excluding employer pension costs) exceeded<br>£60,000 was:<br>31.3.26<br>31.3.25<br>£60,001 - £70,000<br>£70,001 - £80,000<br>-<br>1<br>1<br>1<br>-<br>1<br>Unrestricted<br>funds|
|---|---|---|
||,|,<br>,|



Page 11 

continued... 



## **NAVAL FAMILIES FEDERATION** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2026** 

## **11. TANGIBLE FIXED ASSETS** 

|**12.**<br>**13.**<br>**COST**<br>At 1 April 2025<br>Additions<br>At 31 March 2026<br>**DEPRECIATION**<br>At 1 April 2025<br>Charge for year<br>At 31 March 2026<br>**NET BOOK VALUE**<br>At 31 March 2026<br>At 31 March 2025<br>**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>Other debtors<br>Accrued income<br>Prepayments<br>Trade creditors<br>Social security and other taxes<br>Other creditors<br>Deferred income<br>Accrued expenses<br>Fixtures<br>and<br>fittings<br>£<br>30,748<br>-<br>30,748<br>30,748<br>-<br>30,748<br>-<br>-<br>31.3.26<br>£<br>11,260<br>10,311<br>3,213<br>40,834<br>2,670<br>68,288<br>31.3.26<br>£<br>-<br>20,437<br>4,408<br>24,845<br>Computer<br>equipment<br>£<br>46,807<br>1,644<br>48,451<br>32,876<br>13,974<br>46,850<br>1,601<br>13,931<br>Totals<br>£<br>77,555<br>1,644<br>79,199<br>63,624<br>13,974<br>77,598<br>1,601<br>13,931<br>31.3.25<br>£<br>36,301<br>-<br>2,655<br>47,417<br>3,073<br>89,446<br>31.3.25<br>£<br>71<br>-<br>20,604<br>20,675|Fixtures<br>and<br>fittings<br>£<br>30,748<br>-<br>30,748<br>30,748<br>-<br>30,748<br>-<br>Computer<br>equipment<br>£<br>46,807<br>1,644<br>48,451<br>32,876<br>13,974<br>46,850<br>1601<br>Totals<br>£<br>77,555<br>1,644<br>79,199<br>63,624<br>13,974<br>77,598<br>1601|Fixtures<br>and<br>fittings<br>£<br>30,748<br>-<br>30,748<br>30,748<br>-<br>30,748<br>-<br>Computer<br>equipment<br>£<br>46,807<br>1,644<br>48,451<br>32,876<br>13,974<br>46,850<br>1601<br>Totals<br>£<br>77,555<br>1,644<br>79,199<br>63,624<br>13,974<br>77,598<br>1601|
|---|---|---|
|||,<br>,|
||-|13931<br>13931|
|||,<br>,|
|||31.3.26<br>£<br>-<br>20,437<br>4,408<br>24845<br>31.3.25<br>£<br>71<br>-<br>20,604<br>20675|
|||,<br>,|
|||31.3.26<br>£<br>11,260<br>10,311<br>3,213<br>40,834<br>2,670<br>68288<br>31.3.25<br>£<br>36,301<br>-<br>2,655<br>47,417<br>3,073<br>89446|
|||,<br>,|



|**Deferred income**|||
|---|---|---|
|Deferred income comprises £40,834 (31.3.25:£47,417) for grant income received in the<br>will be released to income in future financial periods.||year which|
||31.3.26|31.3.25|
||£|£|
|Balance brought forward|47,417|49,083|
|Amount release to incoming resources|(47,417)|(49,083)|
|Amount deferred in the year|40,834|47,417|
|Balance carried forward|40,834|47,417|



Page 12 

continued... 



## **NAVAL FAMILIES FEDERATION** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2026** 

## **14. LEASING AGREEMENTS** 

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

|**TOTAL FUNDS**<br>**Restricted funds**<br>Families Engagement Officer - RM<br>Condor<br>Immigration Adviser<br>Head of Stakeholder Engagement<br>**Unrestricted funds**<br>General fund<br>Designated<br>**MOVEMENT IN FUNDS**<br>**ANALYSIS OF NET ASSETS BETWEEN FUNDS**<br>Fixed assets<br>Current assets<br>Current liabilities<br>Unrestricted<br>funds<br>£<br>1,170<br>354,426<br>(27,454)<br>328,142<br>Within one year<br>Between one and five years|**TOTAL FUNDS**<br>**Restricted funds**<br>Families Engagement Officer - RM<br>Condor<br>Immigration Adviser<br>Head of Stakeholder Engagement<br>**Unrestricted funds**<br>General fund<br>Designated<br>**MOVEMENT IN FUNDS**<br>**ANALYSIS OF NET ASSETS BETWEEN FUNDS**<br>Fixed assets<br>Current assets<br>Current liabilities<br>Unrestricted<br>funds<br>£<br>1,170<br>354,426<br>(27,454)<br>328,142<br>Within one year<br>Between one and five years|Restricted<br>funds<br>£<br>431<br>62,953<br>(40,834)<br>22550|31.3.26<br>Total<br>funds<br>£<br>1,601<br>417,379<br>(68,288)<br>350692<br>31.3.26<br>£<br>501<br>-<br>501<br>31.3.25<br>£<br>501<br>501<br>1,002<br>31.3.25<br>Total<br>funds<br>£<br>13,931<br>433,047<br>(89,446)<br>357532|
|---|---|---|---|
||,|,|,<br>,|
|||At 1.4.25<br>£<br>248,703<br>70,000<br>318,703<br>8,993<br>21,413<br>8,423<br>38,829<br>357,532|Net<br>movement<br>in funds<br>£<br>9,439<br>-<br>9,439<br>(8,993)<br>(4,678)<br>(2,608)<br>(16,279)<br>(6,840)<br>At<br>31.3.26<br>£<br>258,142<br>70,000<br>328,142<br>-<br>16,735<br>5,815<br>22,550<br>350,692|
|||||



## **15. ANALYSIS OF NET ASSETS BETWEEN FUNDS** 

## **16. MOVEMENT IN FUNDS** 

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continued... 



## **NAVAL FAMILIES FEDERATION** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2026** 

## **16. MOVEMENT IN FUNDS - continued** 

Net movement in funds, included in the above are as follows: 

|**TOTAL FUNDS**<br>**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Families Engagement Officer - RM<br>Condor<br>Immigration Adviser<br>Head of Stakeholder Engagement<br>AFCTF Overseas Project|-<br>24,750<br>47,333<br>29,642<br>101,725<br>679,736<br>Incoming<br>resources<br>£<br>578,011|(8,993)<br>(29,428)<br>(49,941)<br>(29,642)<br>(118,004)<br>(686,576)<br>Resources<br>expended<br>£<br>(568,572)<br>(8,993)<br>(4,678)<br>(2,608)<br>-<br>(16,279)<br>(6,840)<br>Movement<br>in funds<br>£<br>9,439|
|---|---|---|
||||



## **Comparatives for movement in funds** 

|**TOTAL FUNDS**<br>**Restricted funds**<br>Families Engagement Officer - RM<br>Condor<br>Immigration Adviser<br>Head of Stakeholder Engagement<br>**Unrestricted funds**<br> General fund<br>Designated|At 1.4.24<br>£<br>231,413<br>55,417<br>286,830<br>12,662<br>18,398<br>7,584<br>38,644<br>325,474|Net<br>movement<br>in funds<br>£<br>31,873<br>-<br>31,873<br>(3,669)<br>3,015<br>839<br>185<br>32,058|Transfers<br>between<br>funds<br>£<br>(14,583)<br>14,583<br>-<br>-<br>-<br>-<br>-<br>-<br>At<br>31.3.25<br>£<br>248,703<br>70,000<br>318,703<br>8,993<br>21,413<br>8,423<br>38,829<br>357,532|
|---|---|---|---|
|||||



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## **NAVAL FAMILIES FEDERATION** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2026** 

## **16. MOVEMENT IN FUNDS - continued** 

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

|**TOTAL FUNDS**<br>**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Families Engagement Officer - RM<br>Condor<br>Immigration Adviser<br>Head of Stakeholder Engagement|-<br>33,000<br>48,666<br>81,666<br>650,469<br>Incoming<br>resources<br>£<br>568,803|(3,669)<br>(29,985)<br>(47,827)<br>(81,481)<br>(618,411)<br>Resources<br>expended<br>£<br>(536,930)<br>(3,669)<br>3,015<br>839<br>185<br>32,058<br>Movement<br>in funds<br>£<br>31,873|
|---|---|---|
||||



Families Engagement Working in collaboration with the Royal Marines Association TRMC and Officer - RM Condor 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 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. Head of Stakeholder Delighted to have secured funding Greenwich Hospital for Head of Engagement Engagement Delighted to have secured funding from AFCTF to provide an AFCTF overseas project opportunity to explore the feasibility of serving personnel and their families accepting an overseas assignment. Both families and individual augmentees have reported the need for access to credible, relevant information that can be obtained without reliance on their serving person. Family focused information should also be produced with them in mind, free from jargon and armed forces terminology, to manage their expectation and understanding of the offer, conditions, cultural considerations, interaction with the MOD, chain of command and overseas support organisations. 

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**NAVAL FAMILIES FEDERATION** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2026** 

## **17. 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 £39,855 (31.3.25: £31,743).At the balance sheet date £3,213 (31.3.25: £2,655) was due in respect of these contributions. 

## **18. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 31 March 2026. 

Page 16 




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) 



# **Trustees’ Report & Financial Statements** for the year ended 31 March 2026 



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||
|**You Said, We Did: The Impact We Make**|15||
|**Our plans for 2026/27**|19||
|**Financial Statements (numbered 1-16 therein)**|21||




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

**2** 



Charity Information 

## **Charity Information** 

## **Trustees** 

Captain Paul Quinn OBE RN (Retd) - Chair 

Professor Jan Walker OBE 

Lieutenant Commander Steve Cass RN 

Mrs Bryony Johnson 

## **Accounts - Independent Examiners** 

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

Commodore David Dickens CBE RN (Retd) - Vice Chair 

Commander Harriet Morris RN (Retd) David Evans VR - Deputy Chair (Tenure ended in 

January 2026) 

## **Bankers** 

Barclays Business banking Leicester LE87 2BB 

## **Head Office** 

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

## **Registered Charity Number** 

1177107 

## **Key Management Personnel** 

Sarah Clewes - Chief Executive Officer 

Rebecca Lovell - Deputy CEO 


| **Naval Families Federation** Trustees’ Report & Financial Statements 25-26 

**3** 



# **Report of the Trustees FY 2025 - 2026** 

**4** 



Report of the Trustees FY 25 - 26 

## **Summary of the Year** 

FY25–26 has been another busy and productive year for the Charity as we continue to deliver our threeyear strategy launched in 2024. 

During the year, we have benefited from fresh approaches and diverse perspectives brought by our most recently recruited Trustees, strengthening governance and strategic oversight. 

We have continued to nurture high-level relationships with key decision-makers and policy setters across the Ministry of Defence, Naval Command, the NHS, the Home Office and the Devolved Administrations. Nurturing these relationships remains high priority ensuring that the voice and experience of naval families are effectively represented at the highest levels. 

**As the lead charity for naval family advocacy** , we are highly regarded for our evidence-based approach. We use data-driven insights to demonstrate impact and to support positive, meaningful change as a critical friend. Over the course of the year, we have continued to highlight the realities of service life, which are often not realised by local authorities, schools and other government departments. Delivering education to raise awareness of: lone parenting; pressures on dualserving couples; the needs of under-represented cohorts, as well as loneliness and isolation associated with lengthy deployments in increasingly volatile operational environments and world events. 

**The ongoing Defence Reform programme** has contributed to dilution of the Armed Forces Families Strategy launched in 2022. This is despite the strategy being underpinned by robust evidence and supported by agreed workstreams setting clear priorities through to 2032. 

**The £9 billion commitment to Service Family Accommodation** is welcomed and sends a positive signal to service families. By strengthening the overall offer, it supports the attractiveness of a career in the Armed Forces and retention. However, despite this investment, the policy position on the Modern Accommodation Offer remains unresolved. This uncertainty is felt most acutely by personnel in longterm relationships, who are therefore unable to plan their lives together with confidence. | 

The tri-service Families Federations continue to contribute to the relevant policy deliberations and are recognised as independent representatives within Defence Housing Service governance arrangements. We are also statutory consultees on housing policy changes, including through the Defence Housing Strategy launched in November 2025. 

**We have invested a portion of reserves into our website.** This investment has significantly improved accessibility and security, while introducing new functionality, including AI-enabled features and a chatbot. These enhancements enable families to access current, relevant and relatable content through an attractive and user-friendly platform. Our data shows that the average time spent on the website is now nine minutes (the average is three minutes) reflecting increased engagement. 

As an Arm’s-length body, we remain grateful to the Royal Navy, as our principal funder, for Grant in Aid funding due review from 2027. We also appreciate ongoing funding from both Greenwich Hospital and the Royal Navy and Royal Marines Charity, whose continued support enables our growth, relevance and credibility as the lead advocacy charity for naval families. 

The Trustees are satisfied that the Charity’s strategy remains sound and aligned with the direction and guidance provided by our valued senior Naval Officer adviser. As an independent charity, the NFF continues to offer objective analysis of issues facing serving families, agility, trusted communication platforms, and effective recruitment processes. In doing so, we strengthen support for serving personnel and their families, adding valued capacity to Royal Navy Family and People Support department, leading to better impact for naval families. The Trustees have pleasure in presenting their Annual Report, prepared in accordance with the requirements of the Charities Act 2011, together with the financial statements for the year ended 31 March 2026. In preparing this report and the accompanying financial statements, the Trustees have adopted the updated provisions of the Statement of Recommended Practice (SORP) and Financial Reporting Standard 102 (FRS 102). 


**5** 

**Naval Families Federation** Trustees’ Report & Financial Statements 25-26 



Report of the Trustees FY 25-26 

## **Structure, Governance and Management** 

The Naval Families Federation (NFF) is established under a constitution as a Charitable Incorporated Organisation (CIO) foundation charity. It was registered with the Charity Commission on 12 February 2018 (charity number 1177107). Governance is exercised by a Board of Trustees, they are selected and appointed by the existing board, with due regard to the skills, knowledge and experience required now that the founding Trustees are coming to the end of their periods of office.  Appointments are made by resolution of the trustees then in post. The Board meets four times a year and reviews performance, impact and risk to ensure the charity remains aligned with its values and charitable purposes. 

## **Trustee induction and development** 

On appointment, new trustees receive an induction pack and are offered an induction day at Head Office to meet the NFF team and learn about the charity’s work. The induction pack includes: 

- A copy of the charity’s constitution 

- The latest set of accounts 

- The NFF Strategic Baseline Document 

- Charity Commission guidance CC3: The Essential Trustee 

All new trustees are offered training and their reasonable expenses are paid by the charity. Ongoing training and governance updates are provided through a freelance charity governance trainer with experience in military charities. We continue to review the diversity of the Board to ensure that different voices are heard, a range of lived experiences are shared and that a mix of professional skills add an outside perspective and thus fair challenge. 


## **Management and risk** 

Day-to-day management is delegated by the trustees to the Chief Executive Officer (CEO) and her team. Risks are reviewed regularly by the Board. Current risks include maintaining effective safeguarding arrangements, ensuring stakeholders understand the charity’s evolving role, and managing expectations of serving members of the Royal Navy and Royal Marines and their families. The risk of delay to monthly Grant-in-Aid payments is mitigated through holding sufficient reserves, as set out in the Reserves Policy. Policies were reviewed during the year by an external HR expert to ensure they remain up to date and fit for purpose 

**Every Trustee has either served or lived within a naval family, giving our leadership** ‑ **grounded, lived experience insight. With expertise across law, research, charity governance, the NHS and education, the Board brings both wisdom and empathy. It reflects the coherence of the whole Naval Families Federation, a team united by lived experience and a shared commitment to families.** 

## -NFF Chair 


| **Naval Families Federation** Trustees’ Report & Financial Statements 25-26 

**6** 



Report of the Trustees FY 24-25 

## **Governance and Sustainability** 

Following an extended period of negotiation with the Royal Navy, Grant-in-Aid funding was secured for the period 2023 to 2028 and preparations are in hand for the next round in 2027. 


A Memorandum of Understanding (MoU) between the Royal Navy and the NFF, together with an agreed financial framework and Key Performance Indicators, underpins how the charity operates as an arm’s-length body. 

As prioritised by Director People Delivery, the NFF maintains a focus on complementing efforts to improve retention across the Naval Service by mitigating the effects of service life and separation on families, an ongoing and worsening issue as evidenced by Families Continuous Attitude Surveys (FAMCAS). War readiness and third sector contribution to welfare and communication as well as an agile approach to the needs of families in a broad and deep context keep us alive to our charitable purpose, with operational and cyber security in mind. 

## **Acting as a critical friend** 


Our independence as a charity enables us to: advocate on behalf of naval families; remain separate from the welfare system and provide timely, relevant advice. It also enables the NFF to deliver projects with credibility and agility, responding to evidence of need. 

As subject matter experts, we contribute to academic research and to the implementation of the Armed Forces Covenant. More recently, we have supported the Armed Forces Commissioner implementation team, providing an evidencebased perspective to influence policy and shape change. 


| **Naval Families Federation** Trustees’ Report & Financial Statements 25-26 

**7** 



Strategy 2024-2027 

## **The Naval Families Federation Strategy 2024  - 2027** 

We continue to operate as an Arm's-length body and critical friend to the Royal Navy whilst providing a much valued evidencebased 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** 

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

- Have their views heard by those in positions of power. Feel valued. 

- Be treated with fairness and respect. Thrive in their communities of choice. 

## **Strategic Objectives** 

- To advocate for evidence-based change to enable Royal Naval Families to thrive. To champion naval families in all their diversity. 

- To respond to issues raised by naval families. 

- To be a values-driven, credible, and sustainable charity. 

- To reach the families of all Royal Navy and Royal Marines personnel. 

- To demonstrate our value to the Royal Navy and Naval Families as an independent advocate. 

## **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. 

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 


**----- Start of picture text -----**<br>
8 |  Naval Families Federation  Trustees’ Report & Financial Statements 25-26<br>**----- End of picture text -----**<br>




## **Data and Insights** 


**9** 

**Naval Families Federation** Trustees’ Report & Financial Statements 25-26 



Data and Insights 

## **Data Capture, Analysis and Visualisation** 

In September 2025, the Naval Families Federation moved across to a new database to record enquiries received and engagements attended. This transition provided an opportunity to refine the way in which data are captured and categorised. As a result, some of the data presented in this year’s report is not directly comparable with that published in previous years. Where possible, year-on-year comparisons have been included using the new methodology. However, where category structures have changed significantly, detailed reporting is provided from September 2025 onwards only. The reporting period applicable to each dataset is made clear throughout. Although this change has resulted in a short-term loss of continuity across some datasets, it has delivered significant improvements in both data quality and analytical flexibility, strengthening our ability to identify trends, respond to emerging issues and evidence impact more effectively. 

## **What has changed?** 

- We broadened our definition of enquiries to reflect the full range of channels through which families contact us. 

- We refreshed our enquiry categories to provide a more accurate and meaningful picture of the issues being raised. 

- We removed demographic and geographic fields that were not being completed consistently. 

- We introduced hashtags to enable rapid identification of key themes and to support a more agile response to topical issues as they emerge. 

- We are now able to track and report on enquiries from those serving overseas or in devolved nations. 

- We report on the country of origin for those we assist within our Immigration Support Team. 

- We can track whether enquiries are coming through from the serving person, their family members, their Chain of Command, or other stakeholders. 



| **Naval Families Federation** Trustees’ Report & Financial Statements 25-26 

**10** 



Data and Insights 

## **Enquiries** 

The volume of enquiries our team receive continues to grow apace. March and January were our biggest and second biggest ever months respectively. While our immigration support team continues to account for a significant proportion of both overall volume and growth, demand for support has increased across a broad range of issues. With the exception of Education and Childcare, where demand has remained relatively steady, all issue types have seen increased demand. Enquiries about housing are increasingly related to policy and allocations rather than maintenance and repairs, and enquiries within Family and Service life often relate to signposting to relevant benevolent charities, or specific issues that have arisen because of divorce and separation. 

Our credible Advocacy and Specialist Advisers take the time to listen to families, provide person centered advice. The Naval Families Federation team can be reached via phone, email, via our chat bot and adjust the format of information provided on our website using our accessibility button to suit neurodiverse users. 

## **How did we help them?** 


**I would like to take this opportunity to let you know that  ALL my family visa application have been successful and they have  been granted entry to the UK as from 8th December, this couldn’t  have been possible without all your inputs , the amount of help and  I received from all you was immense and from the bottom of my heart I am grateful, words can not explain the joy I feel knowing that my family will be joining me, I can only pray that may the All powerful Heavenly Father in heaven give you back in abundance.** -A serving member of the Royal Navy 


| **Naval Families Federation** Trustees’ Report & Financial Statements 25 - 26 

**11** 



Data and Insights 

## **Top 15 categories** 


**----- Start of picture text -----**<br>
Number<br>Category of<br>Enquiries<br>Service Accommodation Policy 138<br>SFA Applications and Allocations 94<br>Strengthening Families 82<br>Beneveolent Support 59<br>Divorce and Separation 49<br>Terms and Conditions of Service 44<br>Short Term Accommodation 43<br>Specialist Financial or Legal Advice 38<br>Civilian Accommodation 31<br>School Specific Enquiry 24<br>Condition of Service Accommodation 23<br>School Allocations and Appeals 23<br>School Applications 23<br>SEND support 21<br>Civilian Benefits and Charges 18<br>**----- End of picture text -----**<br>


## **Engagements** 

46 of our enquiries (6%) were directly related to an engagement we attended. 70 overseas enquiries 74 devolved enquiries 



The team are now attending engagements at a rate of a little over one per working day. We reached families at 119 events from Passing Out Parades, days where families are invited onto naval bases, community events and welcoming ships and submarines back to port. 

We ensure that serving Royal Navy and Royal Marines are aware of the range of support for them and their families: we delivered 82 briefings, 8 of which were tailored to immigration support and reached a wide audience at 26 wellbeing events. 


| **Naval Families Federation** Trustees’ Report & Financial Statements 25 - 26 

**12** 



Data and Insights 

## **Immigration Support** 

In 2025/26, we processed 492 immigration cases, compared with 358 in the previous financial year. As each case will typically involve both the serving person and one or more family members, **this equates to support provided to 937 individuals in 2025/26, compared with 556 individuals in 2024/25.** This breaks down to: 

**492 serving personnel, 237 spouses/partners and 208 children.** 

The majority of this casework continues to relate to Commonwealth serving personnel, accounting for 411 cases (84% of the total). The remaining cases involved support for serving personnel seeking to bring spouses, partners or children who are not UK citizens to the UK. Just over a quarter of enquiries categorised as ‘Rest of the World’ involved a US citizen, with the remainder spanning a wide range of countries, from Italy to Vietnam and Lithuania. 

As the commonwealth cohort in the Royal Navy continues to grow over time, so does their length of service, and therefore the proportion of our cases that are dealing with Indefinite Leave to Remain and Citizenship is increasing. We are expecting this trend to continue throughout the next financial year. 

**Immigration cases are frequently complex and take the team and average of 69.7 days to complete.** In the last year we have had 45 cases that have taken more than 150 days to close. 

The pace of work and its complexity has driven the need to seek further funding to expand the capacity and depth of the Immigration Support Services Team. We are grateful to Greenwich Hospital for their support in this area and to RNRMC for their continued funding. 

**I am excited to be taking on the role of an  Immigration Adviser with the Naval Families  Federation, and I am extremely proud of myself for stepping outside of my comfort zone to join a  charitable organisation that not only believes in helping others, but actively demonstrates that in extraordinary ways.** 

**-** Sherianne Christie-Sookoo, NFF Immigration Advice Authority trainee adviser 




| **Naval Families Federation** Trustees’ Report & Financial Statements 25 - 26 

**13** 



Data and Insights 

## **Immigration Support** 

## **Where are you joining from?** 


**----- Start of picture text -----**<br>
Top 10 Commonwealth<br>Number of<br>countries<br>Cases<br>(Financial Year 25/26)<br>**----- End of picture text -----**<br>


|**Top 10 Commonwealth**<br>**countries**<br>**(Financial Year 25/26)**|**Number of**<br>**Cases**|
|---|---|
|||
|St Vincent and the Grenadines|101|
|Kenya|60|
|Ghana|50|
|South Africa|39|
|Fiji|19|
|India|10|
|New Zealand|9|
|Malawi|8|
|Australia|5|
|Grenada|5|




**----- Start of picture text -----**<br>
15.5%<br>84.5%<br>t<br>es<br>l<br>t<br>a h<br>R o<br>e<br>f<br>w<br>W<br>n<br>o<br>o<br>rl<br>m<br>d<br>m<br>o<br>C<br>**----- End of picture text -----**<br>


## **Number of immigration cases for Commonwealth vs Rest of the World (Financial Year 25/26)** 

## **What can we help with?** 


**----- Start of picture text -----**<br>
Immigration Support Number of Cases (FY<br>Category 25/26)<br>**----- End of picture text -----**<br>


|**Immigration Support**<br>**Category**|**Number of Cases (FY**<br>**25/26)**|
|---|---|
|||
|Limited Leave to Enter|183|
|Citizenship|103|
|Visa Related Issues|92|
|Further Leave to Remain|48|
|Indefinite Leave to Remain|39|
|Visit Visas|32|
|Exemption|6|
|Referred outside of NFF|4|



Data only available post Beacon transfer (20th September 2025 - 31st March 2026) 

**Once again, I take this opportunity to thank each and everyone of you for the contribution in every way towards the visa application.** 

**Since the meeting in Worthy down last year October ,you have always followed up , such commitment shows what NFF does to the Naval community , your commitment is visible, all the effort is** 

**much appreciated.** -A serving member of the Royal Navy 


| **Naval Families Federation** Trustees’ Report & Financial Statements 25 - 26 

**14** 



You Said, We Did
The Impact We Make

Shaping Change 

As an evidence-based, data driven charity we continue to capture lived experiences, add perspective and context and close the loop by demonstrating what we did with the evidence we had gathered. We actively encourage families to share their views, so that we can inform legislation that will impact serving personnel and their families. 

The Have Your Say page on our website promotes how families can contribute to academic research whilst our Your Voice Heard page demonstrates how taking the time to contribute enables us to shape change. Examples include: 

## **How will the Armed Forces Bill impact families?** 

The 2026 Armed Forces Bill currently going through Parliament includes a range of measures on policy areas including the expansion of the Armed Forces Covenant and the creation of a new Defence Housing Services organisation. As this will have a direct impact on Service families, we attended the Parliamentary Select Committee to represent naval families. 

## **Frustrations with the NHS App** 

It was identified that serving parents are being disadvantaged as more NHS services move online. Personnel, who are 

not permitted to hold an NHS App account, are unable to access their children’s digital medical records or manage appointments (secondary and primary care) and order prescriptions. This issue is particularly affecting dual serving couples and single serving parents. 

## **Your voice heard** 

We conducted a short, targeted survey in early 2026 and using the feedback, produced a snapshot of the impact this issue is having. With perspective and examples of impact, we continue to address this area of disadvantage with decision makers in both the NHS and MOD. 

This evidence also supported our response to the Defence Committee’s annual review of ‘Women In the Armed Forces’ as we believe that this is an issue that particularly affects serving females. 

See the link below for our: Written evidence 

## **Your voice heard** 

To ensure that the views of RN and RM families were heard as part of this review, the NFF submitted joint written evidence to the Committee alongside the Army and RAF Families Federations. Our Head of Policy appeared before the Committee to provide evidence on the expansion of the Armed Forces Covenant and our Housing Policy Specialist presented evidence to the Committee on the new Defence Housing Service. 

Work on the Armed Forces Bill continues. 

See the link below for our: Written evidence 



| **Naval Families Federation** Trustees’ Report & Financial Statements 25-26 

**16** 



Shaping Change 

## **Digital changes are positive news for Armed Forces** 

## **personnel** 

An issue was identified for serving personnel with Armed Forces Exemption from Immigration Control vignettes in their passports. These personnel were unable to gain access to share codes and therefore faced difficulties proving their residential status to a range of external agencies, including right to work, right to rent, application for driving licences and access to financial services. 

## **Your voice heard** 

We shared the impact of this issue with our contacts in the UK Visa and Immigration team and also highlighted it in our Formal Observations on the 2025 Covenant Annual Report. The NFF was delighted to learn that the policy has now been updated and those serving personnel affected can now access a new Digital Record of Exemption (DroE). 

More information on the new Digital Record and how to apply can be found on our website.  See our Formal Observations here 

## **Accessing NHS Dental Services** 

Limited access to NHS dental care affects families across the country, but mobile Service families face additional barriers, often having to restart their places on waiting lists and struggling to secure consistent NHS treatment. 

## **Your voice heard** 

For many years, the Naval Families Federation has represented families’ concerns on this issue to the NHS and the Ministry of Defence; highlighting the challenges families face and the need for clearer, more consistent support. As part of ongoing efforts to address these issues, the NFF has worked in partnership with representatives from NHS England and the MoD. Together, we have developed a practical guide that responds to many of the frequently asked questions raised by Service families. 

This guide provides clear information to help families navigate the system, it introduces new terminology and was placed on the MOD led Discover My Benefits.mod.gov.uk/ website for wider reach. 

**17** | **Naval Families Federation** Trustees’ Report & Financial Statements 25-26 



Shaping Change 

## **As the Lead Advocacy Charity for Naval Families** 

## **We continue to actively strengthen strategic** 

**relationships** across MOD Policy and Covenant teams, with the Armed Forces Pay Review Body, the Armed Forces Commissioner, local authorities, the Home Office, school networks, Embassy staff and wider government. Agile and relatable, we remain a strong voice for families in all their diversity. 

## **We contribute to the naval charity network** , 

signposting families at times at hardship for benevolence support as well as funded initiatives and activities that enhance service life and **provide a broad range of life chances for children from birth to age 25.** 

## **Our strong relationship with the Army and RAF Families Federations** enable 

opportunities to collaborate on MOD endorsed and often Armed Forces Covenant Fund Trust funded projects. Valuing Forces Families Overseas (VFFO) has in year one (of three) delivered a suite of short informative videos enabling families to consider an overseas assignment, maximise time in country and prepare to return to the UK or indeed move to another overseas location. 

Webinar and VFFO videos have been produced based on feedback from families, supported by MOD specialist teams and have enabled families to make informed choices. 


## **The delivery of the UK Armed Forces Families** 

**Strategy 2022–2032** has been reshaped under Defence Reform. Using an agile approach and strong professional partnerships, we have adapted our contributions to key workstreams while developing targeted evidence-gathering across multiple platforms. 


Our quarterly magazine Homeport, continues to provide news and opportunities for Naval families to share stories of naval life from across the the community. Each issue explores a different theme, such as thriving in your community of choice, reconnecting with family members after time apart and more. 

**Chaplain wanted me to pass on his & his wife's thanks to Olive for the truly honest accounts of what life is like for her when he's not around. When he comes home she'll push a copy of Olive's latest article in front of him and declare "this is my life!"** 

-Feedback on Olive, a regular contributor to Homeport Magazine 

| **Naval Families Federation** Trustees’ Report & Financial Statements 25-26 

**18** 



Our plans for 2025/26 

## **Plans for 2026-2027** 

The Trustees have, in consultation with the Executive and our Senior Naval Adviser, agreed the following for 2026/27: 

- 1.Prepare to re-negotiate Grant in Aid funding from the Royal Navy, as our primary funder, to ensure sustainability beyond 2028. 

- 2.Internal continuous improvement to establish our Immigration Support Services pillar: embedding new roles, improved processes and increasing our number and levels of Immigration Advice Authority qualified advice. 

- 3.Work in closer collaboration with the Armed Forces Covenant team under a new Armed Forces Community structure within the MOD. 

- 4.Contribute to rationalisation plans for the naval charity sector based on evidence of future need, out to 2040, as reported at this link: greenwichhospital.co.uk/meeting-needs-royal-navyand-royal-marines-community-research 


- 5.Act as independent representatives within the governance structure of the Defence Housing Service and be consultees on housing policy changes. 

- 6.Be ready to support First Sea Lord General Sir Gwyn Jenkins call to increase readiness for war and the impact of world events. 

- 7.Establish professional relationships and clear strategic pathways with the new Armed Forces Commissioner who from 1 April 2026, will act as an independent champion for service personnel and their families. This new government led role offers both potential opportunity and threat to the NFF. 

**I really can’t tell you how grateful I am for your help with this, it has made such a difference just knowing my voice has been heard.** -Spouse of a serving member of the Royal Navy 

- 8.Deliver the Naval Families Federation strategy 20242027 with a clear focus on emerging needs and future requirements to ensure that families feel valued, have their voices heard and are treated with fairness and respect to enable them to thrive in their communities of choice. 


| **Naval Families Federation** Trustees’ Report & Financial Statements 25-26 

**19** 



## **Financial Planning 2026-2027** 

The Trustees are pleased to report a sound financial performance with a small deficit over the year of £6,840 a very good result within 1.2% of full Grant in Aid and only 9% of support costs. The Trustees are most grateful to the Royal Navy and Royal Marines Charity, Greenwich Hospital, RMA and the Armed Forces Covenant Trust Fund for their ongoing support in providing grants to enhance our impact. The new payroll and finance contract has provided much clearer and well-presented management information to support agile decision-making. 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 at least £150,000 is required for business continuity (late payment of GiA by MoD). In view of the renegotiation of the Grant-in-Aid in 27/28 and the difficulty during the last review, the Trustees have decided to add a designated fund of £70,000 to Reserves to protect against a failed negotiation and to cover the trustees’ liability for wind-up costs. If the GiA review is successful, this designated fund will not be required, and trustees retain the option to add to general funds or reconsider the overall reserves figure. 

## **We have prudently managed finances to fund in FY 26/27:** 

1. As we approach the GiA renegotiation in FY 26/27 it is important to maintain reserves to protect the NFF’s agility and business continuity during the challenges surrounding the Defence Investment Programme and the First Sea Lord’s call to bring the Royal Navy onto a war footing. It remains vital that we can demonstrate value for money to the MoD and that our costs are tightly controlled whilst delivering high quality, data-led outcomes. 

2. Continued customisation of our data management system to keep pace with functionality, security and external demand for data to underpin evidencebased decision making. 

3. The current Grant-in-Aid is a sub-inflation settlement that does not meet core operating costs, especially salaries, to keep pace with inflation. Trustees will not reduce support to families and may draw on reserves to cover baseline staffing. 

4. IT support and cyber security is continually under review to ensure value for money; balanced against the availability of associated funds to enable a shift in working routines associated with our connection to the Royal Navy and its operational imperative. 

5. To continue to review the whole offer to our very skilled, loyal and competent staff. We have introduced wellness initiatives, a declaration to follow the living wage (as a de minimus option) and personal development opportunities. We have carried out one baseline assessment of salaries against similar organisations, and the trustees are considering the implications of the findings. 

6. To improve the return on our cash and near-cash holdings. 

**20** | **Naval Families Federation** Trustees’ Report & Financial Statements 25-26 



## **Financial Statements** 

**21** 



**REGISTERED CHARITY NUMBER: 1177107** 

**REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026** 

## **FOR** 

## **NAVAL FAMILIES FEDERATION** 

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



**NAVAL FAMILIES FEDERATION** 

## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026** 

||**Page**|
|---|---|
||1|
|**Report of the Trustees**||
||2|
|**Independent Examiner's Report**||
||3|
|**Statement of Financial Activities**||
||4|
|**Balance Sheet**||
||5|
|**Cash Flow Statement**||
||6|
|**Notes to the Cash Flow Statement**||
|**Notes to the Financial Statements**|7 to16|





NAVAL FAIAUES FEDERATION
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2026
The trustees present their report the finawal statefnents oflhe tharty for the year ended 31 March
2026.The trustees have adopted the pro￿$10n$ of Accounting and Reporting by Chanb"es." Statement of
Recommended Praclice appli¢atye to charilies weparing their accounts in accordan￿ wrth the Financ4al
Reporting Standard applEcable in the UK aNJ Re￿￿1¢ of I[¢￿d IFRS102) (eifecttve 1 January 2019).
STRUCTURE. GOVERNANCE AND IAANAGEMENT
Governlng document
The charity is controlled by it$ goveming d0￿Meftt. a deed of trust and wistitutes an ￿1n¢01porated chanty.
REFERENCE AND ADMINISTRATIVE OETAILS
Registered Charlty number
1177107
Building25
HMS Excellent
ak Island
Portsmouth
Hampshire
P02 8ER
Prlnclpal address
Trustees
Independ•nt Examlner
Gibson ￿￿1￿er
Chartered Accountants
and Chartered Tax Athise
Larch House
Parklands Busness Park
Denmead
Hampshire
P07 6XP
Approved by order of the board of tW5tee5 On ............ ... . .. . .
sign&J ¢Jn rts bthair ty.
Captsin
BE RN IRetd)- Trustee
Page 1

INDEPENDENT EXAk•NER'S REPORT TO THE TRUSTEES OF
NAVAL FAMIUES FEDERAMON
Independent examlnees report to the trustets of Naval Famllles Federatlon
I report to the charty trustees on my examination of the xcounts of Naval FaMi￿"6S Federation (the Tw5tl for
the year erKJed 31 Marth 2026.
Rtspon$lbilllles and ba$ls of roport
As the charity trustees of the Trust you are resFwsit4e for the weparation of the xcounts in accordance *ith
the requirements of the Charitss Acl 2011 Cthe Ad).
I report in respect of my ex8minkn.on of the Trusfs ac)x￿ts carried cmjt under Section 145 of the Act and in
carrying out my examination I have foll¢Md all apFAIca￿e Direclions given by the Charity Crynmission under
Sedion 145151{b) of the Act.
Indgpendent exarninorfs statemfrrbt &"n￿ your chariws gr05s income exceeded £250.000 your examiner
musl be a member of a listed bcty. I can ¢￿fim7 that l am qualffied lo under lake the eXaMinat￿n because I
am a membér of the Instrtute of Chartered AccoLrtants in EngL3nd arKI Wdes, Ithich is one of the listed bodies.
I have com￿eted my examination. l eonfimi Ihat no materi* mattets have come to my attention in c¢)nnection
vAth the examination givirvj me cause to believe thal in mtsial respect..
accounting records were not kept in resped of ts Trust as required by seCt￿n 130 of Ihe Act; or
the accounts do nol aC￿d those reccrfds," or the accounts (*) nol CoM￿Y with the applicatrAe
requirements concerning the form and content of accwnls set out in the Charities (Accounts and
Reports) Regulations 2008 other than ary requireTh*nt that the accounts gNe a true and fair vsew
is not a matter considerfjd as part of an iThJepeTrJ8nt examinatK￿.
I have no concems and have ￿rne across no ¢ts matters in c￿neCtion with the examination to wh
attention should be dravm in this rewt in order to enable a Proper understsnding of the accounts lo be
reached.
Gavin ￿ltter {FCA, CTA)
Gibson Wiitter
Chartered Accwntsnts
and Chartered Tax Athsets
Larch House
par￿ar￿S Business Park
Denmead
Hampshire
P07 6XP
Page 2

## **NAVAL FAMILIES FEDERATION** 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2026** 

|**Total**<br>**EXPENDITURE ON**<br>**Charitable activities**<br>Supporting Naval Families<br>**NET INCOME/(EXPENDITURE)**<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>**INCOME AND ENDOWMENTS FROM**<br> Donations andlegacies<br>**Charitable activities**<br>Supporting Naval Families<br>Investment income<br>**TOTAL FUNDS CARRIED FORWARD**<br>5<br>Notes<br>2<br>4<br>3<br>318,703<br>328,142<br>568,572<br>9,439<br>Unrestricted<br>funds<br>£<br>369<br>574,896<br>2,746<br>578,011|**Total**<br>**EXPENDITURE ON**<br>**Charitable activities**<br>Supporting Naval Families<br>**NET INCOME/(EXPENDITURE)**<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>**INCOME AND ENDOWMENTS FROM**<br> Donations andlegacies<br>**Charitable activities**<br>Supporting Naval Families<br>Investment income<br>**TOTAL FUNDS CARRIED FORWARD**<br>5<br>Notes<br>2<br>4<br>3<br>318,703<br>328,142<br>568,572<br>9,439<br>Unrestricted<br>funds<br>£<br>369<br>574,896<br>2,746<br>578,011|38,829<br>22550<br>118,004<br>(16,279)<br>Restricted<br>funds<br>£<br>-<br>101,725<br>-<br>101,725|357,532<br>350692<br>31.3.26<br>Total<br>funds<br>£<br>369<br>676,621<br>2,746<br>679,736<br>686,576<br>(6,840)<br>618,411<br>32,058<br>31.3.25<br>Total<br>funds<br>£<br>2,560<br>645,794<br>2,115<br>650,469<br>325,474<br>357532|
|---|---|---|---|
||,|,|,<br>,|



The notes form part of these financial statements 

Page 3 



NAVAL FAMIUES FEDERATION
BALANCE SHEEr
31 MARCH 2026
31.3.26
31.3.25
FIXED ASSETS
Tangl￿e as¥¢ts
11
1.601
13.931
CURRENT ASSETS
DebloTS
Cash at bank
12
24,845
392,534
20,675
412,372
417.379
433,047
CRELMTORS
Amountsfalling due *ithin one year
13
168,288)
189.4461
NET CURRENT ASSErs
349.091
343.601
TOTAL ASSEfs LESS CURRENT
LIA81LITIES
350.692
357,532
NET ASSETS
350,692
3S7,532
FUNDS
16
Unrestrictedfunds
Restricted funds
328.142
22.550
316.703
38.829
TOTAL FUNDS
350.692
357,532
The ffinanc4al s
tem
issue on ................ ...
s approved and autr￿[$￿ for by Boord olTrustees and authorised for
.. and **re S￿Jn￿ on rts behalf by..
Captain
jRetdl- Trustee

## **NAVAL FAMILIES FEDERATION** 

## **CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2026** 

|**Cash flows from investing activities**<br>**Change in cash and cash equivalents**<br>**in the reporting period**<br>**Cash and cash equivalents at the**<br>**beginning of the reporting period**<br>**Cash and cash equivalents at the end**<br>**of the reporting period**<br>Purchase of tangible fixed assets<br>Interest received<br>Net cash provided by investing activities<br>Notes<br>**Cash flows from operating activities**<br>Cash generated from operations<br>Net cash (used in)/provided by operating activities<br>1|(1,644)<br>2,746<br>1,102<br>(19,838)<br>412,372<br>392534<br>31.3.26<br>£<br>(20,940)<br>(20,940)<br>31.3.25<br>£<br>59,418<br>59,418<br>60,541<br>351,831<br>412372<br>(992)<br>2,115<br>1,123|
|---|---|
||,<br>,|



The notes form part of these financial statements 

Page 5 



## **NAVAL FAMILIES FEDERATION** 

## **NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2026** 

## **1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES** 

|**ACTIVITIES**|**ACTIVITIES**|**ACTIVITIES**||
|---|---|---|---|
|**Total**<br>**Net cash**<br>Cash at bank<br>**ANALYSIS OF CHANGES IN NET FUNDS**<br>**Net cash (used in)/provided by operations**<br>**Net (expenditure)/income for the reporting period (as per the**<br>**Statement of Financial Activities)**<br>**Adjustments for:**<br>Depreciation charges<br>Interest received<br>Decrease in stocks<br>Increase in debtors<br>(Decrease)/increase in creditors<br>At 1.4.25<br>£<br>412,372<br>412,372<br>412,372<br>Cash flow<br>£<br>(19,838)<br>(19,838)<br>(19,838)<br>31.3.26<br>£<br>(6,840)<br>13,974<br>(2,746)<br>-<br>(4,170)<br>(21,158)<br>(20,940)<br>At 31.3.26<br>£<br>392,534<br>392,534<br>392,534<br>31.3.25<br>£<br>32,058<br>14,935<br>(2,115)<br>3,000<br>(17,342)<br>28,882<br>59,418|||31.3.26<br>£<br>(6,840)<br>13,974<br>(2,746)<br>-<br>(4,170)<br>(21,158)<br>(20940)<br>31.3.25<br>£<br>32,058<br>14,935<br>(2,115)<br>3,000<br>(17,342)<br>28,882<br>59418|
||||,<br>,|
|||||



## **2. ANALYSIS OF CHANGES IN NET FUNDS** 

The notes form part of these financial statements 

Page 6 



**NAVAL FAMILIES FEDERATION** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026** 

## **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 

of 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 in the 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. 

## **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: 

- Costs of raising funds; which includes the costs of organising events and investment management fees 

- Expenditure on charitable activities; which includes grants made to beneficiaries and costs incurred to support those activities 

Page 7 

continued... 



**NAVAL FAMILIES FEDERATION** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2026** 

## **1. ACCOUNTING POLICIES - continued** 

## **Expenditure** 

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 a 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 

## **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 levelofincomeandexpenditurefor12monthsfromauthorisingthesefinancialstatements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern. 

Page 8 

continued... 



## **NAVAL FAMILIES FEDERATION** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2026** 

|**3.**<br>**5.**<br>**2.**<br>**4.**<br>**6.**<br>**INVESTMENT INCOME**<br>**CHARITABLE ACTIVITIES COSTS**<br>**INCOME FROM CHARITABLE ACTIVITIES**<br>**DIRECT COSTS OF CHARITABLE ACTIVITIES**<br>**DONATIONS AND LEGACIES**<br>Donations<br>Grants<br>Grant in Aid<br>Staff costs<br>Communication<br>Travel expenses<br>Deposit account interest<br>Supporting Naval Families<br>Activity<br>Supporting Naval Families<br>Supporting Naval Families<br>Grants received, included in the above, are as follows:<br>RNRMC<br>Greenwich Hospital<br>PETA<br>Army Families Federation<br>Direct<br>Costs (see<br>note 6)<br>£<br>626,164|31.3.26<br>£<br>369<br>31.3.26<br>£<br>2,746<br>31.3.26<br>£<br>101,725<br>574,896<br>676621<br>31.3.25<br>£<br>2,115<br>31.3.25<br>£<br>2,560<br>31.3.25<br>£<br>82,166<br>563,628<br>645794|
|---|---|
||,<br>,|
||31.3.26<br>£<br>24,750<br>47,333<br>-<br>29,642<br>101725<br>31.3.25<br>£<br>33,000<br>48,666<br>500<br>-<br>82166|
||,<br>,|
||Support<br>costs (see<br>note 7)<br>£<br>60412<br>Totals<br>£<br>686576|
||,<br>,|
||31.3.26<br>£<br>510,886<br>98,709<br>16,569<br>626164<br>31.3.25<br>£<br>451,496<br>93,244<br>13,507<br>558247|
||,<br>,|



Page 9 

continued... 



## **NAVAL FAMILIES FEDERATION** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2026** 

## **7. SUPPORT COSTS** 

|**SUPPORT COSTS**|||
|---|---|---|
||Governance||
||Management<br>costs|Totals|
||£<br>£|£|
|Supporting Naval Families|56,025<br>4,387|60,412|
|Support costs, included in the above, are as follows:|||
|**Management**|||
||31.3.26|31.3.25|
||Supporting||
||Naval|Total|
||Families|activities|
||£|£|
|Insurance|2,239|2,161|
|Staff training|3,797|3,655|
|Consultancy, HR and legal expenses|5,554|14,308|
|Bank fees|100|88|
|Subscriptions|972|1,007|
|Depreciation|13,974|14,937|
|CEO expenses|489|345|
|Computer expenses and maintenance|28,900|19,379|
||56,025|55,880|
|**Governance costs**|||
||31.3.26|31.3.25|
||Supporting||
||Naval|Total|
||Families|activities|
||£|£|
|Independent examination fees|2,660|2,476|
|Trustee expenses and meeting and|||
|meeting costs|1,727|1,808|
||4,387|4,284|



## **8. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2025. 

## **Trustees' expenses** 

During the year seven (31.3.25: three) trustees were reimbursed expenses by the charity for travel, subsistence and training totalling £941 (31.3.25: £578). 

Page 10 

continued... 



## **NAVAL FAMILIES FEDERATION** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2026** 

## **9. STAFF COSTS** 

|**10.**<br>**Total**<br>**EXPENDITURE ON**<br>**Charitable activities**<br>Supporting Naval Families<br>**NET INCOME**<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>**INCOME AND ENDOWMENTS FROM**<br>Donations andlegacies<br>**Charitable activities**<br>Supporting Naval Families<br>Investment income<br>**TOTAL FUNDS CARRIED FORWARD**<br>**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**<br>286,830<br>318,703<br>536,930<br>31,873<br>£<br>2,560<br>564,128<br>2,115<br>568,803<br>38,644<br>38,829<br>81,481<br>185<br>Restricted<br>funds<br>£<br>-<br>81,666<br>-<br>81,666<br>325,474<br>357,532<br>Total<br>funds<br>£<br>2,560<br>645,794<br>2,115<br>650,469<br>618,411<br>32,058<br>31.3.26<br>31.3.25<br>£<br>£<br>Wages and salaries<br>Social security costs<br>Other pension costs<br>428,298<br>42,733<br>39,855<br>389,760<br>29,993<br>31,743<br>451,496<br>510,886<br>The average monthly number of employees during the year was as follows:<br>31.3.26<br>31.3.25<br>Charitable activities and management<br>15<br>15<br>The number of employees whose employee benefits (excluding employer pension costs) exceeded<br>£60,000 was:<br>31.3.26<br>31.3.25<br>£60,001 - £70,000<br>£70,001 - £80,000<br>-<br>1<br>1<br>1<br>-<br>1<br>Unrestricted<br>funds|**10.**<br>**Total**<br>**EXPENDITURE ON**<br>**Charitable activities**<br>Supporting Naval Families<br>**NET INCOME**<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>**INCOME AND ENDOWMENTS FROM**<br>Donations andlegacies<br>**Charitable activities**<br>Supporting Naval Families<br>Investment income<br>**TOTAL FUNDS CARRIED FORWARD**<br>**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**<br>286,830<br>318,703<br>536,930<br>31,873<br>£<br>2,560<br>564,128<br>2,115<br>568,803<br>38,644<br>38,829<br>81,481<br>185<br>Restricted<br>funds<br>£<br>-<br>81,666<br>-<br>81,666<br>325,474<br>357,532<br>Total<br>funds<br>£<br>2,560<br>645,794<br>2,115<br>650,469<br>618,411<br>32,058<br>31.3.26<br>31.3.25<br>£<br>£<br>Wages and salaries<br>Social security costs<br>Other pension costs<br>428,298<br>42,733<br>39,855<br>389,760<br>29,993<br>31,743<br>451,496<br>510,886<br>The average monthly number of employees during the year was as follows:<br>31.3.26<br>31.3.25<br>Charitable activities and management<br>15<br>15<br>The number of employees whose employee benefits (excluding employer pension costs) exceeded<br>£60,000 was:<br>31.3.26<br>31.3.25<br>£60,001 - £70,000<br>£70,001 - £80,000<br>-<br>1<br>1<br>1<br>-<br>1<br>Unrestricted<br>funds|**10.**<br>**Total**<br>**EXPENDITURE ON**<br>**Charitable activities**<br>Supporting Naval Families<br>**NET INCOME**<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>**INCOME AND ENDOWMENTS FROM**<br>Donations andlegacies<br>**Charitable activities**<br>Supporting Naval Families<br>Investment income<br>**TOTAL FUNDS CARRIED FORWARD**<br>**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**<br>286,830<br>318,703<br>536,930<br>31,873<br>£<br>2,560<br>564,128<br>2,115<br>568,803<br>38,644<br>38,829<br>81,481<br>185<br>Restricted<br>funds<br>£<br>-<br>81,666<br>-<br>81,666<br>325,474<br>357,532<br>Total<br>funds<br>£<br>2,560<br>645,794<br>2,115<br>650,469<br>618,411<br>32,058<br>31.3.26<br>31.3.25<br>£<br>£<br>Wages and salaries<br>Social security costs<br>Other pension costs<br>428,298<br>42,733<br>39,855<br>389,760<br>29,993<br>31,743<br>451,496<br>510,886<br>The average monthly number of employees during the year was as follows:<br>31.3.26<br>31.3.25<br>Charitable activities and management<br>15<br>15<br>The number of employees whose employee benefits (excluding employer pension costs) exceeded<br>£60,000 was:<br>31.3.26<br>31.3.25<br>£60,001 - £70,000<br>£70,001 - £80,000<br>-<br>1<br>1<br>1<br>-<br>1<br>Unrestricted<br>funds|
|---|---|---|
||,|,<br>,|



Page 11 

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## **NAVAL FAMILIES FEDERATION** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2026** 

## **11. TANGIBLE FIXED ASSETS** 

|**12.**<br>**13.**<br>**COST**<br>At 1 April 2025<br>Additions<br>At 31 March 2026<br>**DEPRECIATION**<br>At 1 April 2025<br>Charge for year<br>At 31 March 2026<br>**NET BOOK VALUE**<br>At 31 March 2026<br>At 31 March 2025<br>**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>Other debtors<br>Accrued income<br>Prepayments<br>Trade creditors<br>Social security and other taxes<br>Other creditors<br>Deferred income<br>Accrued expenses<br>Fixtures<br>and<br>fittings<br>£<br>30,748<br>-<br>30,748<br>30,748<br>-<br>30,748<br>-<br>-<br>31.3.26<br>£<br>11,260<br>10,311<br>3,213<br>40,834<br>2,670<br>68,288<br>31.3.26<br>£<br>-<br>20,437<br>4,408<br>24,845<br>Computer<br>equipment<br>£<br>46,807<br>1,644<br>48,451<br>32,876<br>13,974<br>46,850<br>1,601<br>13,931<br>Totals<br>£<br>77,555<br>1,644<br>79,199<br>63,624<br>13,974<br>77,598<br>1,601<br>13,931<br>31.3.25<br>£<br>36,301<br>-<br>2,655<br>47,417<br>3,073<br>89,446<br>31.3.25<br>£<br>71<br>-<br>20,604<br>20,675|Fixtures<br>and<br>fittings<br>£<br>30,748<br>-<br>30,748<br>30,748<br>-<br>30,748<br>-<br>Computer<br>equipment<br>£<br>46,807<br>1,644<br>48,451<br>32,876<br>13,974<br>46,850<br>1601<br>Totals<br>£<br>77,555<br>1,644<br>79,199<br>63,624<br>13,974<br>77,598<br>1601|Fixtures<br>and<br>fittings<br>£<br>30,748<br>-<br>30,748<br>30,748<br>-<br>30,748<br>-<br>Computer<br>equipment<br>£<br>46,807<br>1,644<br>48,451<br>32,876<br>13,974<br>46,850<br>1601<br>Totals<br>£<br>77,555<br>1,644<br>79,199<br>63,624<br>13,974<br>77,598<br>1601|
|---|---|---|
|||,<br>,|
||-|13931<br>13931|
|||,<br>,|
|||31.3.26<br>£<br>-<br>20,437<br>4,408<br>24845<br>31.3.25<br>£<br>71<br>-<br>20,604<br>20675|
|||,<br>,|
|||31.3.26<br>£<br>11,260<br>10,311<br>3,213<br>40,834<br>2,670<br>68288<br>31.3.25<br>£<br>36,301<br>-<br>2,655<br>47,417<br>3,073<br>89446|
|||,<br>,|



|**Deferred income**|||
|---|---|---|
|Deferred income comprises £40,834 (31.3.25:£47,417) for grant income received in the<br>will be released to income in future financial periods.||year which|
||31.3.26|31.3.25|
||£|£|
|Balance brought forward|47,417|49,083|
|Amount release to incoming resources|(47,417)|(49,083)|
|Amount deferred in the year|40,834|47,417|
|Balance carried forward|40,834|47,417|



Page 12 

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## **NAVAL FAMILIES FEDERATION** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2026** 

## **14. LEASING AGREEMENTS** 

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

|**TOTAL FUNDS**<br>**Restricted funds**<br>Families Engagement Officer - RM<br>Condor<br>Immigration Adviser<br>Head of Stakeholder Engagement<br>**Unrestricted funds**<br>General fund<br>Designated<br>**MOVEMENT IN FUNDS**<br>**ANALYSIS OF NET ASSETS BETWEEN FUNDS**<br>Fixed assets<br>Current assets<br>Current liabilities<br>Unrestricted<br>funds<br>£<br>1,170<br>354,426<br>(27,454)<br>328,142<br>Within one year<br>Between one and five years|**TOTAL FUNDS**<br>**Restricted funds**<br>Families Engagement Officer - RM<br>Condor<br>Immigration Adviser<br>Head of Stakeholder Engagement<br>**Unrestricted funds**<br>General fund<br>Designated<br>**MOVEMENT IN FUNDS**<br>**ANALYSIS OF NET ASSETS BETWEEN FUNDS**<br>Fixed assets<br>Current assets<br>Current liabilities<br>Unrestricted<br>funds<br>£<br>1,170<br>354,426<br>(27,454)<br>328,142<br>Within one year<br>Between one and five years|Restricted<br>funds<br>£<br>431<br>62,953<br>(40,834)<br>22550|31.3.26<br>Total<br>funds<br>£<br>1,601<br>417,379<br>(68,288)<br>350692<br>31.3.26<br>£<br>501<br>-<br>501<br>31.3.25<br>£<br>501<br>501<br>1,002<br>31.3.25<br>Total<br>funds<br>£<br>13,931<br>433,047<br>(89,446)<br>357532|
|---|---|---|---|
||,|,|,<br>,|
|||At 1.4.25<br>£<br>248,703<br>70,000<br>318,703<br>8,993<br>21,413<br>8,423<br>38,829<br>357,532|Net<br>movement<br>in funds<br>£<br>9,439<br>-<br>9,439<br>(8,993)<br>(4,678)<br>(2,608)<br>(16,279)<br>(6,840)<br>At<br>31.3.26<br>£<br>258,142<br>70,000<br>328,142<br>-<br>16,735<br>5,815<br>22,550<br>350,692|
|||||



## **15. ANALYSIS OF NET ASSETS BETWEEN FUNDS** 

## **16. MOVEMENT IN FUNDS** 

Page 13 

continued... 



## **NAVAL FAMILIES FEDERATION** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2026** 

## **16. MOVEMENT IN FUNDS - continued** 

Net movement in funds, included in the above are as follows: 

|**TOTAL FUNDS**<br>**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Families Engagement Officer - RM<br>Condor<br>Immigration Adviser<br>Head of Stakeholder Engagement<br>AFCTF Overseas Project|-<br>24,750<br>47,333<br>29,642<br>101,725<br>679,736<br>Incoming<br>resources<br>£<br>578,011|(8,993)<br>(29,428)<br>(49,941)<br>(29,642)<br>(118,004)<br>(686,576)<br>Resources<br>expended<br>£<br>(568,572)<br>(8,993)<br>(4,678)<br>(2,608)<br>-<br>(16,279)<br>(6,840)<br>Movement<br>in funds<br>£<br>9,439|
|---|---|---|
||||



## **Comparatives for movement in funds** 

|**TOTAL FUNDS**<br>**Restricted funds**<br>Families Engagement Officer - RM<br>Condor<br>Immigration Adviser<br>Head of Stakeholder Engagement<br>**Unrestricted funds**<br> General fund<br>Designated|At 1.4.24<br>£<br>231,413<br>55,417<br>286,830<br>12,662<br>18,398<br>7,584<br>38,644<br>325,474|Net<br>movement<br>in funds<br>£<br>31,873<br>-<br>31,873<br>(3,669)<br>3,015<br>839<br>185<br>32,058|Transfers<br>between<br>funds<br>£<br>(14,583)<br>14,583<br>-<br>-<br>-<br>-<br>-<br>-<br>At<br>31.3.25<br>£<br>248,703<br>70,000<br>318,703<br>8,993<br>21,413<br>8,423<br>38,829<br>357,532|
|---|---|---|---|
|||||



Page 14 

continued... 



## **NAVAL FAMILIES FEDERATION** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2026** 

## **16. MOVEMENT IN FUNDS - continued** 

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

|**TOTAL FUNDS**<br>**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Families Engagement Officer - RM<br>Condor<br>Immigration Adviser<br>Head of Stakeholder Engagement|-<br>33,000<br>48,666<br>81,666<br>650,469<br>Incoming<br>resources<br>£<br>568,803|(3,669)<br>(29,985)<br>(47,827)<br>(81,481)<br>(618,411)<br>Resources<br>expended<br>£<br>(536,930)<br>(3,669)<br>3,015<br>839<br>185<br>32,058<br>Movement<br>in funds<br>£<br>31,873|
|---|---|---|
||||



Families Engagement Working in collaboration with the Royal Marines Association TRMC and Officer - RM Condor 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 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. Head of Stakeholder Delighted to have secured funding Greenwich Hospital for Head of Engagement Engagement Delighted to have secured funding from AFCTF to provide an AFCTF overseas project opportunity to explore the feasibility of serving personnel and their families accepting an overseas assignment. Both families and individual augmentees have reported the need for access to credible, relevant information that can be obtained without reliance on their serving person. Family focused information should also be produced with them in mind, free from jargon and armed forces terminology, to manage their expectation and understanding of the offer, conditions, cultural considerations, interaction with the MOD, chain of command and overseas support organisations. 

Page 15 

continued... 



**NAVAL FAMILIES FEDERATION** 

## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2026** 

## **17. 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 £39,855 (31.3.25: £31,743).At the balance sheet date £3,213 (31.3.25: £2,655) was due in respect of these contributions. 

## **18. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 31 March 2026. 

Page 16 




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)