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2025-09-30-accounts

Charity registration number 1179901 (England and Wales)

LEO'S

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

LEO'S

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Charity number

Independent examiner

Bankers

Miss L M Trimble Miss G Brown Mr A T Hart Dr C Mercer-Quinn

1179901

Azets Audit Services Wynyard Park House Wynyard Avenue Wynyard TS22 5TB United Kingdom

Natwest Premier Banking 123 High Street Stockton-On-Tees United Kingdom TS18 1NW

(Appointed 2 May 2026) (Appointed 2 May 2026) (Appointed 2 May 2026) (Appointed 2 May 2026)

LEO'S

CONTENTS

Page
Trustees' report 1 - 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 - 18

LEO'S

TRUSTEES' REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025

The Trustees present their report and financial statements for the year ended 30 September 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "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 (FRS 102) (effective 1 January 2019)".

Objectives and activities

The objective of Leo's CIO, which is outlined in the constitution of the CIO dated 12 September 2018, is the relief of sickness and the preservation of good health of expectant mothers whose baby or babies will need neonatal care.

Aims of the charity

The aims and objectives are met by:

1) Promoting education around preterm and early labour, conditions resulting in neonatal admissions, working with obstetric and midwifery staff to raise awareness of, and the actions required when pre term labour is threatened.

2) Support and encourage research in pre-term labour, neonatal care and outcomes and the subsequent effect on the mental health and well-being of parents and families.

3) Seek to fund appropriate dedicated, antenatal, neonatal care and community services following discharge to compliment and support those provided by the NHS, but where such additional services are not currently funded, by them such as psychological support, counselling, allied health professionals, play therapy and play groups where they can have a direct beneficial and positive effect for parents and families.

4) Provide equipment and other items that are not currently available from the NHS to give parents and families the additional support and comfort they need during their neonatal journey, particularly whilst their babies are on neonatal and transitional care units.

The charity also carries out other charitable purposes in line with the aims of the organisation at the Trustees discretion.

Strategies for achieving aims and objectives

The aims and objectives are met by promoting education around pre-term and early labour conditions, resulting in neonatal admissions, working with obstetric and midwifery staff to raise awareness of, and the actions required, when pre-term labour is threatened.

The charity supports and encourages research in pre-term labour, neonatal care and outcomes and the subsequent effect on the mental health and well-being of parents and families.

The charity will also undertake any other charitable activities in line with the aims of the charity as the trustees determine at their absolute discretion.

LEO'S

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Significant Activities

In this financial year, the main activities Leo's has been involved with are:

Department for Education and Local Authority Partnerships – Restricted Funds

Restricted funding from the Department for Education’s National Family Hub Programme, delivered in partnership with local authorities, supported the delivery of the charity’s Perinatal Baby Loss Service across Middlesbrough and Redcar and Cleveland. The funds were restricted to the provision of counselling, livedexperience mentoring, and trauma-informed therapeutic support for parents affected by pregnancy and baby loss.

BBC Children in Need – Restricted Funds

Restricted funding of over £90,000 from BBC Children in Need was awarded to support the charity’s Neonatal Service. The funds are restricted to the delivery of occupational therapy–based developmental interventions for infants following a neonatal stay, alongside specialist peer support and mental health support for families.

Woodsmith Foundation – Restricted Funds

Restricted funding from the Woodsmith Foundation supported organisational sustainability and development activities. The funds were restricted to the development of a neuroscience-based training programme for healthcare professionals working with perinatal and neonatal families, with the aim of improving trauma-informed practice and supporting future income generation. Leo's received grant funding from Woodsmith to build and create an international neuroscience and lived experience based training package. The income generation arm of Leo's is now known as NICU Neuroscience and trains clinical teams, and teams working with neonatal families globally.

Slater and Gordon Lawyers – Strategic Partnership

During the financial year, the charity entered into a new partnership with Slater and Gordon Lawyers. The partnership aims to enhance the charity’s service offer through financial support, employee volunteering, and collaborative opportunities for growth. In addition, Slater and Gordon produced professional video content featuring families supported by the charity, for use on the charity’s website and social media channels, to demonstrate the impact and importance of the charity’s work. The partnership also provides access to legal support and signposting for families accessing the charity’s services, where appropriate.

Yellowbox Marketing – Gift in Kind

During the financial year, Yellowbox Marketing provided significant support to the charity on a free-of-charge basis. This included the design and development of a new website, the creation of a refreshed brand identity including a new colour palette and logo, and the production of promotional video content featuring the charity’s families and staff. The new logo was developed based on the way Leo’s mother writes his name. This support has strengthened the charity’s public profile and its ability to engage with funders and stakeholders. The services were provided as a non-cash gift in kind.

Volunteers

Leo's is supported heavily by volunteers and was supported throughout this financial year by a small but effective team of volunteers who assisted at fundraising events. It must also be noted that many staff members volunteer their time outside of working hours to assist the charity and it's aims. The volunteers were reimbursed during the period for travel expenses relating to charitable activities. The total amount reimbursed was £nil (2024 £nil).

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

LEO'S

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Achievements and performance

During the reporting period, the charity operated within a challenging financial environment. Alongside many organisations in the voluntary sector, the charity experienced the impact of reduced grant availability and declining fundraising income. Despite these pressures, the charity successfully sustained and expanded several core services, ensuring continued support for families across the communities it serves.

The Trustees are pleased to report that the charity has remained resilient throughout the year, continuing to deliver high-quality, evidence-based support while also strengthening partnerships, enhancing its public profile, and taking meaningful steps towards long-term sustainability.

Perinatal Baby Loss Service

The charity successfully retained its Perinatal Baby Loss Service across Middlesbrough and Redcar and Cleveland, securing renewed funding for a further year through continued partnership with local authorities and the Department for Education’s National Family Hub Programme.

The service provides lived-experience mentoring, counselling, and trauma-informed support to parents affected by miscarriage, termination for medical reasons, stillbirth, and neonatal loss.

The impact of the service during the year has been substantial. Outcome data demonstrates:

A significant number of families were safely discharged during the year, reflecting the depth, effectiveness, and quality of the therapeutic support provided.

Motherhood Service – Middlesbrough

The charity’s Motherhood Service, supporting mothers from marginalised communities in Middlesbrough, saw a substantial increase in demand during the year. The introduction of early developmental childhood intervention support led to high levels of engagement.

The service supports an average of 50–60 attendees per week, with group sessions becoming an essential part of the local community. The programme plays a vital role in improving maternal health and wellbeing, reducing isolation, and strengthening social support networks for mothers who may otherwise face barriers to accessing services.

LEO'S

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Neonatal Service

During the year, the charity was awarded a grant of over £90,000 from BBC Children in Need, securing the continuation of the Neonatal Service for a further three years.

The service delivers occupational therapy–based interventions to support early childhood development in infants following a neonatal stay. This is complemented by specialist peer support delivered by parents with lived experience of neonatal care, ensuring families receive both emotional and mental health support throughout their journey.

Strategic Development, Partnerships and Sustainability

The Trustees are pleased to report that the charity was awarded a substantial grant from the Woodsmith Foundation to support sustainability and organisational development. This funding enabled the creation of a world-first neuroscience-based global training programme, designed to deepen understanding of the nervous system for healthcare professionals working in neonatal settings, families during and after neonatal care, and healthcare teams themselves.

As part of this programme, the charity secured partnerships with leading experts including Dr Greer Kirshenbaum, Jessica Maguire, and Dr Frankie Harrison, positioning the charity as a leader in trauma-informed neonatal and perinatal care education.

During the year, the charity also strengthened its strategic partnerships. A new partnership was established with Slater and Gordon Lawyers, aimed at enhancing the charity’s service offer through funding support, employee volunteering, and collaborative opportunities for growth. The partnership also enables access to legal support and signposting for families using the charity’s services, where appropriate. In addition, Slater and Gordon supported the charity by producing professional video content featuring families, helping to demonstrate the impact and importance of the charity’s work.

The charity also received significant support from Yellowbox Marketing, who provided a new website and refreshed brand identity on a free-of-charge basis. This included the development of a new colour palette, a new logo inspired by the way Leo’s mother writes his name, and the production of video content featuring families and staff. This support has strengthened the charity’s public profile, improved engagement with funders, and enhanced its ability to communicate its impact.

Subsidiary and Educational Partnerships

To further strengthen sustainability, the charity launched a Community Interest Company (CIC), Birth Trauma North East, during the reporting period.

In addition, the charity partnered with the University of Teesside to become an official placement provider for student midwives. This partnership supports workforce development while strengthening links between education, clinical practice, and trauma-informed care.

Financial review

At the year end, the charity had an overall surplus £23,207 (2024: surplus of £22,288) During the financial year, the Charity has continued to trimmed down its services to ensure that it would be able to continue as a going concern.

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The Trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised.

Going Concern

At the balance sheet date, the charity had an overall surplus of £23,207. The charity has reviewed the current funding approach and have worked with a local law firm, to help secure the longevity of the organisation and to build a robust sustainability plan that reduced the reliance on grants and supports long-term growth.

LEO'S

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

The Trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The charity is governed by its CIO Deed, dated 12 September 2018, and under this deed is constituted as a Charitable Incorporated Organisation (CIO).

The Trustees who served during the year and up to the date of signature of the financial statements were: Mr A Villis (Resigned 2 May 2026) Mrs P Storey (Resigned 2 May 2026) Miss M Tierney (Resigned 19 January 2026) Dr A Gupta (Resigned 1 January 2025) Miss L M Trimble (Appointed 2 May 2026) Miss G Brown (Appointed 2 May 2026) Mr A T Hart (Appointed 2 May 2026) Dr C Mercer-Quinn (Appointed 2 May 2026)

The trustees' report was approved by the Board of Trustees.

.............................. .............................. Dr C Mercer-Quinn Miss L M Trimble Trustee 2026-07-31 Trustee Dated: ......................... Dated:......................... 2026-07-31

..............................

Miss G Brown Trustee

Dated: ......................... 2026-07-31

.............................. Mr A Hart Trustee Dated:......................... 2026-07-31

LEO'S

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LEO'S

I report to the Trustees on my examination of the financial statements of Leo's (the charity) for the year ended 30 September 2025.

Responsibilities and basis of report

As the Trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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

Graham Fitzgerald BA FCA DChA Azets Audit Services

Wynyard Park House Wynyard Avenue Wynyard TS22 5TB United Kingdom

Dated: .........................

LEO'S

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Charitable activities
3
20,279
179,860
Total income
20,279
179,860
Expenditure on:
Charitable activities
4
26,712
172,508
Total expenditure
26,712
172,508
Net income/(expenditure)
(6,433)
7,352
Transfers between
funds
-
-
Net movement in
funds
5
(6,433)
7,352
Reconciliation of funds:
Fund balances at 1 October
2024
-
22,288
Fund balances at 30
September 2025
(6,433)
29,640		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
200,139
45,302
207,377
200,139
45,302
207,377
199,220
44,705
188,105
199,220
44,705
188,105
919
597
19,272
-
(597)
597
919
-
19,869
22,288
-
2,419
23,207
-
22,288		 Total
2024
£
252,679
252,679
232,810
232,810
19,869
-
19,869
2,419
22,288

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

LEO'S

BALANCE SHEET

AS AT 30 SEPTEMBER 2025

2025
Notes
£
Fixed assets
Tangible assets
10
Current assets
Debtors
11
7,849
Cash at bank and in hand
28,903
36,752
Creditors: amounts falling due within
one year
12
(15,011)
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
14
Unrestricted funds		 2024
£
£
1,466
357
29,941
30,298
(10,669)
21,741
23,207
29,640
(6,433)
23,207		 £
2,659
19,629
22,288
22,288
-
22,288

The financial statements were approved by the Trustees on ......................... 2026-07-31

.............................. ..............................
Dr C Mercer-Quinn Miss L M Trimble
Trustee Trustee
.............................. ..............................
Miss G Brown Mr A Hart
Trustee Trustee

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

LEO'S

1 Accounting policies

Charity information

Leo's is a charitable incorporated organisation registered in England and Wales. The registered office is 8 Hall Wood Close, Yarm, Stockton On Tees, TS15 9FR.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and "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 (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the balance sheet date, the charity had a surplus of £23,207 (2024 surplus of £22,288). We draw your attention to the financial review on page two of the trustees report. At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

LEO'S

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

(Continued)

1.5 Resources expended

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost relating to that category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Playgroup equipment 15% straight line IT equipment 33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

LEO'S

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.9 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

LEO'S

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

3 Income from charitable activities

Donations
Grants
Analysis by fund
Unrestricted funds
Restricted funds
For the year ended 30 September 2024
Unrestricted funds
Restricted funds		 2025
£
20,279
179,860
200,139
20,279
179,860
200,139
45,302
207,377
252,679		 2024
£
26,280
226,399
252,679
45,302
207,377
252,679

LEO'S

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

4 Expenditure on charitable activities

Staff costs
Depreciation and impairment
Charity checkout charges
Fundraising and events
Counselling and community support
Subscriptions
Travel costs
Repairs and maintenance
Insurance
Hire of premises
Sundry
Advertising
Share of support costs (see note 6)
Share of governance costs (see note 6)
Analysis by fund
Unrestricted funds
Restricted funds
5
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements
Depreciation of owned tangible fixed assets		 2025
£
135,021
1,193
249
4,175
15,474
2,800
397
-
2,488
933
185
2,330
165,245
26,225
7,750
199,220
26,712
172,508
199,220
2025
£
950
1,193		 2024
£
119,454
1,507
318
13,560
51,420
3,303
818
33
2,032
2,070
792
545
195,852
23,873
13,085
232,810
44,705
188,105
232,810
2024
£
900
1,507

LEO'S

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

6 Support costs


Print, postage and stationery
Computer expenses
Rent
Staff training
Bank charges
PAYE interest
Audit fees
Legal and professional
Accountancy
Analysed between
Charitable activities		 Support
costs
Governance
costs
£
£
619
-
7,054
-
4,135
-
13,497
-
231
-
689
-
-
950
-
3,408
-
3,392
26,225
7,750
26,225
7,750		 2025
£
619
7,054
4,135
13,497
231
689
950
3,408
3,392
33,975
33,975		 2024
£
721
5,367
5,119
12,218
325
123
900
8,697
3,488
36,958
36,958

7 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. No expenses were paid. (2024: Nil)

8 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Other pension costs		 2025
Number
6
2025
£
128,504
3,852
2,665
135,021		 2024
Number
6
2024
£
114,838
2,349
2,267
119,454

There were no employees whose annual remuneration was more than £60,000.

9 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

LEO'S

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

10
Tangible fixed assets
Playgroup
equipment
IT
£
Cost
At 1 October 2024
5,702
At 30 September 2025
5,702
Depreciation and impairment
At 1 October 2024
3,692
Depreciation charged in the year
855
At 30 September 2025
4,547
Carrying amount
At 30 September 2025
1,155
At 30 September 2024
2,010
11
Debtors
Amounts falling due within one year:
Accrued income
Prepayments
12
Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Other creditors
Accruals
13
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 equipment
£
4,932
4,932
4,283
338
4,621
311
649
2025
£
7,039
810
7,849
2025
£
10,838
760
613
2,800
15,011
2025
£
2,665		 Total
£
10,634
10,634
7,975
1,193
9,168
1,466
2,659
2024
£
-
357
357
2024
£
5,125
2,102
504
2,938
10,669
2024
£
2,267

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

LEO'S

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

14 Funds

The income funds of the charity include restricted funds comprising the following balances of donations and grants held on trust for specific purposes:

Balance at
1 October 2023
r
£
Restricted funds
Perinatal Services
2,270
Neonatal Services
149
BAME Sevices
-
2,419
Unrestricted funds
-
Total funds
2,419		 Movement in funds
Incoming
esources
Resources
expended
£
£
78,084
(78,428)
129,293
(109,677)
-
-
207,377
(188,105)
45,302
(44,705)
252,679
(232,810)		 Transfers
Balance at
1 October 2024
r
£
£
-
1,926
597
20,362
-
-
597
22,288
(597)
-
-
22,288		 Movement in funds
Incoming
esources
Resources
expended
£
£
49,962
(54,877)
98,848
(86,581)
31,050
(31,050)
179,860
(172,508)
20,279
(26,712)
252,679
(199,220)		 Transfers
Balance at
30 September
2025
£
£
-
(2,989)
-
32,629
-
-
29,640
-
(6,433)
-
23,207

LEO'S

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

14 Funds

(Continued)

Perinatal Services:

Leo's perinatal service is a commissioned mental health service providing crucial care to families who have been affected by stillbirth, miscarriages, neonatal death or termination for medical reasons. The service offers lived experience suport, counselling and trauma therapies to treat the increasing rates of PTSD and Birth Truma that the team see on a daily basis.

Neonatal Services

Leo's Neonatal Services is a community funded early intervention, trauma focussed service which provides crucial care to families across the North East who have been affected by neonatal stays. Combining lived experience, with SEN and early intervention support for the infant, talking therapies and trauma therapies to treat the other areas of increasing rates of PTSD and birth trauma.

BAME/Motherhood Services

The Leo’s Motherhood service provided both perinatal support for mothers in marginalised communities within Middlesbrough and early intervention childhood development support for children aged 0-2 from marginalised communities within Middlesbrough.

LEO'S

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

15 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 30 September 2025:
Tangible assets
-
1,466
Current assets/(liabilities)
(6,433)
28,174
(6,433)
29,640
Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 30 September 2024:
Tangible assets
-
2,659
Current assets/(liabilities)
-
19,629
-
22,288		 Total
2025
£
1,466
21,741
23,207
Total
2024
£
2,659
19,629
22,288

16 Related party transactions

There were no related party transactions during the period.

Audit trail

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Details
FILE NAME Leo's - Accounts for the Year ended 30 September 2025 for approval V2 - 7/31/26, 1:01 PM.pdf
STATUS Signed
2026/07/31
STATUS TIMESTAMP
15:10:33 UTC
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Activity

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||| |---|---| |lottie@leosneonatal.org sent a signature request to:| |Leigh M Trimble (leigh@redballoons.co.uk)| |2026/07/31| |Andrew Hart (andysashley2003@yahoo.co.uk)| |SENT|12:02:20 UTC| |Geraldine brown (geraldinebrown1985@gmail.com)| |Dr Coleen Mercer-Quinn (drc@reflectyarm.com)| |2026/07/31| |Signed by Dr Coleen Mercer-Quinn (drc@reflectyarm.com)| |SIGNED|13:06:26 UTC| |2026/07/31| |Signed by Andrew Hart (andysashley2003@yahoo.co.uk)| |SIGNED|12:10:34 UTC| |2026/07/31| |Signed by Leigh M Trimble (leigh@redballoons.co.uk)| |SIGNED|12:34:27 UTC| |2026/07/31| |Signed by Geraldine brown (geraldinebrown1985@gmail.com)| |SIGNED|15:10:33 UTC| |2026/07/31| |This document has been signed by all signers and is complete| |COMPLETED|15:10:33 UTC|

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