2025-12-31-accounts

REGISTERED CHARITY NUMBER: 1180172

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2025

for

St Joseph's Family Centre

St Joseph's Family Centre

Contents of the Financial Statements for the Year Ended 31 December 2025

		Page
Report of the Trustees	1	to	5
Independent Examiner's Report		6
Statement of Financial Activities		7
Balance Sheet		8
Notes to the Financial Statements	9	to	17
Detailed Statement of Financial Activities	18	to	19

St Joseph's Family Centre

Report of the Trustees for the Year Ended 31 December 2025

The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of 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

Objectives and aims

The principal objectives of the Charity are:

For the public benefit to alleviate the distress caused by the break-up of families by such means as the trustees may from time to time determine including the provision of child contact services, family mediation, and family counselling to persons living or working in the area of benefit

For the public benefit to support adults and children experiencing, or at risk of experiencing emotional and psychological health problems in the area of benefit by such means as the trustees from time to time determine including the provision of counselling, other psychotherapies and programmes for children suffering loss.

For the public benefit to relieve financial hardship experienced by deprived families and individuals living or working in the area of benefit by such means as the trustees from time to time determine including the provision of essential household equipment, furniture and emergency food parcels.

To strive to reflect, in carrying out its mission, the Christian social teaching that inspires its work.

Public benefit

The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Trust's aims and objectives and in planning future activities.

Volunteers

St Joseph's Family Centre has a long tradition of volunteer support and Trustees value and are grateful for the contribution they have made and continue to make.

Page 1

St Joseph's Family Centre

Report of the Trustees for the Year Ended 31 December 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Trustees are pleased to report that the contracted services offered by the Family Centre to Merseycare NHS Foundation Trust for children's counselling and Talking Therapies Warrington for adult counselling have continued to perform well against contract requirements. The increased levels of children's counselling activities reported last year continue and we signed a 3-year contract beginning April 2025 that recognises the increased scope of these services.

Adult Counselling also performed strongly with our best ever recovery rate results recorded for the year to April 2025. We are in ongoing discussions with Talking Therapies Warrington and await an updated contract for 2025/26 while they in turn await a new contract from the NHS Integrated Commission Board which could result in changes in future.

The Centre continued its valued role as a child contact centre and supported 25 families in the year with this service. The centre was re-accredited for 3 years by the National Association of Child Contact Centres in 2024.

Welfare services continued to provide support to families throughout the year. Assisted by 52 volunteers, the Christmas campaign was even bigger than the previous year and 343 hampers of food with a value of £21,000 together with £12,700 of supermarket vouchers were delivered to local families. During the school Easter, Summer and Christmas holidays we ran HAF (Holidays and Food) programs in 4 primary schools in Warrington. These are largely funded by Warrington Borough Council for children in receipt of free school meals and provide fun activities and a nutritious meal to children during school holidays. We also took this opportunity to offer food, clothing and toiletries to families using the service and had very strong positive feedback from WBC and the families about the experiences the children had.

Trustees are pleased to report the net income in the year that is reported in these accounts. This was possible due to increased support from Warrington Borough Council for HAF and support from new and existing donors. Trustees remain focused on identifying new sources of funding and support and are grateful for all the donations and support we receive from many generous supporters.

Trustees are grateful to the Centre staff and management for their dedication and hard work throughout the year.

FINANCIAL REVIEW

Financial position

The Statement of Financial Activities for the year is set out on page 7 of the accounts. The board of Trustees report net income of £41,898 (2024 - net income of £59,411). Accumulated funds amount to £582,316 (2024 - £540,418).

Investment policy and objectives

Principles of investment policy

The Charity's funds are to be invested:

a) In a sufficiently liquid form to allow the charity to carry out its purpose effectively and without interruption;

b) In assets which give first priority to the security of the Charity's capital;

c) Which maximise the level of return given a) and b);

d) Where possible, in ethical or socially responsible funds; e) Which minimise counterparty risk.

Types of investment

Investments are to be made only in investment asst types which the Trustees have approved ("Approved Investment Assets").

Counterparties

Investments are to be made only with counterparties, using credit limits approved by the Trustees("Approved Counterparties").

Page 2

St Joseph's Family Centre

Report of the Trustees for the Year Ended 31 December 2025

FINANCIAL REVIEW

Reserves policy

Reserves are held to help the Charity operate effectively. The Trustees will keep their reserves policy and the level of reserves held under review. The trustees will also monitor the level of reserves held throughout the year. The Trustees have set a minimum level of reserves for effective medium-term operation at 25% of budgeted annual expenditure, being £100,000 based on the 2026 budget.

The reserves target has been exceeded at the year end as free reserves amount to £372,137 (2024 - £330,240).

Going concern

The Trustees are continually reviewing the operations of the charity and its ability to deliver its objectives. The Trustees have considered the needs of the charity for the next 12 months and the Trustees believe they have the structure and resources to ensure the Charity remains a going concern.

FUTURE PLANS

The Trustees plan to continue responding to the needs of families, children and individuals in the area who require emotional and practical support.

Counselling programs for both Children and Adults remain central to activities and Trustees are pleased to report that a contract to March 2028 is in place for children's counselling. Trustees remain committed to provision of Adult Counselling services but are conscious there could be changes at some point in the future as Talking Therapies Warrington face changes to their own commissioned service contracts.

The Trustees are committed to continuing to provide a Contact Centre so that children can spend time with a non-resident parent in a safe and non-institutional setting. As previously, Trustees continue to monitor increases in complexity surrounding the demands for and nature of this largely unfunded service.

We will continue to maintain stocks of food, toiletries and children's clothing for distribution during the year and are grateful to those individuals and organisations which support us in this work. We will consider future HAF provision as resources and funding allow.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Charity constitution

St Joseph's Family Centre has been registered with the Charity Commission as a CIO since 2019, having previously operated under the same name since 1968 with the charity number 252126 which transferred it's funds to the CIO in January 2021.

Recruitment and appointment of new trustees

Trustees are appointed by the members of the Charity at its Annual General Meeting (AGM). Vacancies occurring between such meetings may be filled by a resolution of the Board of Trustees. A person appointed in the way, who wishes to continue as a trustee, must offer him/herself for re-appointment at the next AGM.

The minimum number of trustees is 6.

All trustees are skilled to carry out their responsibility, however if further training is identified, it will be provided. The trustees have delegated the day to day running of the Centre to the Centre Manager. The Centre Manager is the key member of staff at the Charity and her responsibilities include strategic planning, the management of business, service provision, staff and premises.

Page 3

St Joseph's Family Centre

Report of the Trustees for the Year Ended 31 December 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Key management remuneration

The Centre Manager is the key member of staff at the Charity and his/her responsibilities include strategic planning, the management of business, service provision, staff and premises.

Total remuneration for this role can be found in the staff costs note.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The Board of Trustees have considered the major risks to which the Charity is exposed and have reviewed those risks and established systems and procedures to manage those risks. The Trustees continue to assess the major risks, the largest being the reduction in financial funding, to which the Charity may be exposed relative to strategic, operational, regularity and financial matters.

It is the responsibility of the Board of trustees, with assistance from the Centre Manager, to carry out risk management analysis of the organisation and to take appropriate measures.

It is the responsibility of the Centre Manager to ensure that: a) a Risk Management Officer for the organisation is nominated;

b) effective risk management procedures are in place, applicable to all relevant areas;

c) risk management procedures are reviewed regularly;

d) recommendations arising out of the risk management process are evaluated and, if necessary, implemented;

e) employees and volunteers are aware of all applicable risks and familiar with the organisation's risk management procedure.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1180172

Principal address

9 Museum Street Warrington Cheshire WA1 1JA

Trustees

R A Broadbent Dr E M Diakun R W Hetherington Ms L Hall Ms A Cotter Mrs K H Jackson Dr J P McCarthy L Hughes L E Connor

Page 4

St Joseph's Family Centre

Report of the Trustees for the Year Ended 31 December 2025

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner

Voisey & Co LLP Chartered Accountants 8 Winmarleigh Street Warrington Cheshire WA1 1JW

Bankers

The Co-operative Bank Plc PO Box 101 1 Ballon Street Manchester M60 4EP

CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

Nationwide Building Society Kings Park Road Moulton Park Northampton NN3 6NW

The Charity Bank Limited Fosse House 182 High Street Tonbridge TN9 1BE

Approved by order of the board of trustees on 24 April 2026 and signed on its behalf by:

R A Broadbent - Trustee

Page 5

Independent Examiner's Report to the Trustees of St Joseph's Family Centre

Independent examiner's report to the trustees of St Joseph's Family Centre

I report to the charity trustees on my examination of the accounts of St Joseph's Family Centre (the Trust) for the year ended 31 December 2025.

Responsibilities and basis of report

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

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

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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

1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

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

Janine Boyo BFP FCA MAAT The Institute of Chartered Accountants in England and Wales

Voisey & Co LLP Chartered Accountants 8 Winmarleigh Street Warrington Cheshire WA1 1JW

24 April 2026

Page 6

St Joseph's Family Centre

Statement of Financial Activities for the Year Ended 31 December 2025

Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 57,924 Charitable activities 5 Family Centre 393,986 Other trading activities 3 595 Investment income 4 9,270 Total 461,775 EXPENDITURE ON Charitable activities 6 Family Centre 419,877 NET INCOME 41,898 Other recognised gains/(losses) Gains on revaluation of fixed assets - Net movement in funds 41,898 RECONCILIATION OF FUNDS Total funds brought forward 540,418 TOTAL FUNDS CARRIED FORWARD 582,316	Restricted fund £ - - - - - - - - - - -	31.12.25 31.12.24 Total Total funds funds £ £ 57,924 52,804 393,986 375,744 595 2,244 9,270 9,689 461,775 440,481 419,877 381,070 41,898 59,411 - 61,900 41,898 121,311 540,418 419,107 582,316 540,418

The notes form part of these financial statements

Page 7

St Joseph's Family Centre

Balance Sheet 31 December 2025

Unrestricted funds Notes £ FIXED ASSETS Tangible assets 11 210,179 CURRENT ASSETS Debtors 12 6,261 Cash at bank and in hand 376,923 383,184 CREDITORS Amounts falling due within one year 13 (11,047) NET CURRENT ASSETS 372,137 TOTAL ASSETS LESS CURRENT LIABILITIES 582,316 NET ASSETS 582,316 FUNDS 14 Unrestricted funds TOTAL FUNDS	Restricted fund £ - - - - - - - -	31.12.25 Total funds £ 210,179 6,261 376,923 383,184 (11,047) 372,137 582,316 582,316 582,316 582,316	31.12.24 Total funds £ 210,178 6,505 345,790 352,295 (22,055) 330,240 540,418 540,418 540,418 540,418

The financial statements were approved by the Board of Trustees and authorised for issue on 24 April 2026 and were signed on its behalf by:

R A Broadbent - Trustee

The notes form part of these financial statements

Page 8

St Joseph's Family Centre

Notes to the Financial Statements for the Year Ended 31 December 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.

The financial statements are prepared in sterling, which is the functional currency of the CIO.

Monetary amounts in these financial statements are rounded to the nearest £.

Financial reporting standard 102 - reduced disclosure exemptions

The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

• the requirements of Section 7 Statement of Cash Flows.

Critical accounting judgements and key sources of estimation uncertainty

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 apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors considered to be relevant. Actual results may differ from those estimates.

The estimates and associated assumptions are reviewed on an on-going basis. Revisions of accounting estimates are recognised in the period in which the estimate is revised where the revision will affect only that period, or in the period of the revision and future periods where the revision affects both current and future periods. No critical accounting estimates and judgements have been made in preparing these financial statements.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Income from government grants, whether capital or revenue grants, are recognised when the charity has entitlement to the funds, any performance conditions attached to the grant have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either the Charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor to the Charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably, and the Charity has been notified by the executor's intention to make a distribution.

Where legacies have been notified to the Charity, or the Charity is aware of the granting of probate, and the criteria for income recognition has not been met, then the legacy is disclosed as a contingent asset and disclosed in the notes to the financial statements if material.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the 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.

continued...

Page 9

St Joseph's Family Centre

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

1. ACCOUNTING POLICIES - continued

Governance costs

Governance costs are related to the governance of the Charity, such as the production of the financial statements.

Tangible fixed assets

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

Long leasehold - Straight line over 50 years Fixtures and fittings - 33% on cost

Properties whose fair value can be measured reliably are held under the revaluation model and are carried at a revalued amount, being their fair value at the date of the valuation less any subsequent accumulated depreciation, and subsequent accumulated impairment losses. The fair value of the land and buildings is usually considered to be their market value.

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.

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 statement of financial position 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 net 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 costs 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.

continued...

Page 10

St Joseph's Family Centre

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

1. ACCOUNTING POLICIES - continued

Financial instruments

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publically traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit or loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Employee benefits

The costs of the short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the costs of stock or fixed assets. 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 company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2. DONATIONS AND LEGACIES

	31.12.25	31.12.24
	£	£
Donations	54,349	48,393
Gift aid	3,575	4,411
	57,924	52,804

continued...

Page 11

St Joseph's Family Centre

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

3. OTHER TRADING ACTIVITIES

Fundraising events 4. INVESTMENT INCOME Deposit account interest 5. INCOME FROM CHARITABLE ACTIVITIES Activity Grants Family Centre Service level agreement Family Centre NACCC - MoJ Grant Bauer Radio Feeding Britain The Neighbourly Foundation Empowering Communities Fund Bid Cheshire Police and Crime Commissioner Cream Global 6. CHARITABLE ACTIVITIES COSTS Family Centre			31.12.25 £ 595 31.12.25 £ 9,270 31.12.25 £ 12,771 381,215 393,986		31.12.24 £ 2,244 31.12.24 £ 9,689 31.12.24 £ 6,600 369,144 375,744
		31.12.25 £ 2,500 - 5,520 500 1,741 1,760 750 12,771		31.12.24 £ 2,500 4,100 - - - - - 6,600
	Direct Costs £ 412,978		Support costs (see note 7) £ 6,899		Totals £ 419,877

continued...

Page 12

St Joseph's Family Centre

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

7. SUPPORT COSTS

SUPPORT COSTS
				Governance
	Management	Finance	Other	costs	Totals
	£	£	£	£	£
Family Centre	1,329	60	1,863	3,647	6,899

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.

9. STAFF COSTS

Wages and salaries Social security costs Other pension costs	31.12.25 £ 298,773 16,882 6,128 321,783	31.12.24 £ 282,949 18,614 5,899 307,462

The average monthly number of employees during the year was as follows:

Management Centre staff Counsellors Temporary holiday club workers	31.12.25 31.12.24 2 2 5 6 5 6 5 -
	17 14

No employees received emoluments in excess of £60,000.

Key management personnel received remuneration and employee benefits totalling £53,305 (2024: £50,075).

continued...

Page 13

St Joseph's Family Centre

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

10. INDEPENDENT EXAMINER'S FEES

During the year the cost of the Independent Examiners' fee was £1,500 (2024 - £1,639) and accountancy services provided were £2,100 (2024 - £2,100).

11. TANGIBLE FIXED ASSETS

COST OR VALUATION At 1 January 2025 Additions Disposals At 31 December 2025 DEPRECIATION At 1 January 2025 Charge for year Eliminated on disposal At 31 December 2025 NET BOOK VALUE At 31 December 2025 At 31 December 2024 Cost or valuation at 31 December 2025 is represented by: Valuation in 2024 Cost	Long leasehold £ 206,000 - - 206,000 - - - - 206,000 206,000 Long leasehold £ 206,000 - 206,000	Fixtures and fittings £ 39,134 1,864 (780) 40,218 34,956 1,863 (780) 36,039 4,179 4,178 Fixtures and fittings £ - 40,218 40,218	Totals £ 245,134 1,864 (780) 246,218 34,956 1,863 (780) 36,039 210,179 210,178 Totals £ 206,000 40,218 246,218

Land and buildings with a carrying value of £144,100 were revalued at 29 November 2024 by Purple Bricks Estate Agents, on an existing use open-market value basis. Purple Bricks are not connected to the charity. The valuation was based on recent market transactions on an arm's length basis for similar properties and the capital value was considered to be £206,000. The historical cost of the property is £67,259.

The trustees consider this valuation still reasonable as at 31st December 2025.

continued...

Page 14

St Joseph's Family Centre

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other debtors Prepayments and accrued income 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors 14. MOVEMENT IN FUNDS Net movement At 1.1.25 in funds £ £ Unrestricted funds General fund 280,084 41,898 Contingency reserve 35,554 - Revaluation reserve 171,415 - Designated development fund 53,365 - 540,418 41,898 TOTAL FUNDS 540,418 41,898 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 451,775 Designated development fund 10,000 461,775 TOTAL FUNDS 461,775

31.12.25 31.12.24 £ £ 3,576 1,013 2,685 5,492 6,261 6,505 31.12.25 31.12.24 £ £ 11,047 22,055 Transfers between At funds 31.12.25 £ £ (1,955) 320,027 - 35,554 1,955 173,370 - 53,365 - 582,316 - 582,316 Resources Movement expended in funds £ £ (409,877) 41,898 (10,000) - (419,877) 41,898 (419,877) 41,898

continued...

Page 15

St Joseph's Family Centre

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

14. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds General fund Contingency reserve Revaluation reserve Designated development fund TOTAL FUNDS	At 1.1.24 £ 220,673 35,554 109,515 53,365 419,107 419,107	Net movement in funds £ 59,411 - 61,900 - 121,311 121,311	At 31.12.24 £ 280,084 35,554 171,415 53,365 540,418 540,418

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

Unrestricted funds General fund Revaluation reserve Designated development fund TOTAL FUNDS	Incoming resources £ 425,481 - 15,000 440,481 440,481	Resources expended £ (366,070) - (15,000) (381,070) (381,070)	Gains and Movement losses in funds £ £ - 59,411 61,900 61,900 - - 61,900 121,311 61,900 121,311

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds General fund Contingency reserve Revaluation reserve Designated development fund TOTAL FUNDS	At 1.1.24 £ 220,673 35,554 109,515 53,365 419,107 419,107	Net movement in funds £ 101,309 - 61,900 - 163,209 163,209	Transfers between funds £ (1,955) - 1,955 - - -	At 31.12.25 £ 320,027 35,554 173,370 53,365 582,316 582,316

continued...

Page 16

St Joseph's Family Centre

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

14. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds General fund Revaluation reserve Designated development fund TOTAL FUNDS	Incoming resources £ 877,256 - 25,000 902,256 902,256	Resources expended £ (775,947) - (25,000) (800,947) (800,947)	Gains and Movement losses in funds £ £ - 101,309 61,900 61,900 - - 61,900 163,209 61,900 163,209

15. RELATED PARTY DISCLOSURES

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

16. FUNDS

Contingency Reserve

The reserve has been previously calculated by the trustees as the amount set aside to meet the costs of the charity ceasing to operate as a Family Centre. The level is reviewed annually and for the end of 2025, the trustees believe that the present figure is sufficient for that purpose.

Revaluation Reserve

This fund reflects the valuations made on the property over a number of years with depreciation being deducted from it annually.

Designated Development Reserve

The reserve is held to support services provided by the charity which are not supported by NHS funding. See note below.

17. PENSION SCHEME

The charity operates a defined contribution scheme. The assets of the scheme are held separately from the assets of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £6,128 (2024: £5,899).

Page 17

St Joseph's Family Centre

	Detailed Statement of Financial Activities
	for the Year Ended 31 December 2025
		31.12.25	31.12.24
		£	£
INCOME AND ENDOWMENTS
Donations and legacies
Donations		54,349	48,393
Gift aid		3,575	4,411
Other trading activities		57,924	52,804
Fundraising events		595	2,244
Investment income
Deposit account interest		9,270	9,689
Charitable activities
Grants		12,771	6,600
Service level agreement		381,215	369,144
		393,986	375,744
Total incoming resources		461,775	440,481
EXPENDITURE
Charitable activities
Wages		298,773	282,949
Social security		16,882	18,614
Pensions		6,128	5,899
Rates and water		738	391
Insurance		5,153	5,201
Light and heat		4,215	3,926
Telephone		5,590	5,537
Postage and stationery		4,597	4,810
Repairs and renewals		32,198	12,040
Parking spaces		2,880	3,120
Pastoral & welfare		30,596	26,265
Training		1,224	1,410
IT Costs		4,004	3,317
		412,978	373,479
Support costs
Management
Sundries		1,329	2,945

This page does not form part of the statutory financial statements

Page 18

St Joseph's Family Centre

	Detailed Statement of Financial Activities
	for the Year Ended 31 December 2025
		31.12.25	31.12.24
		£	£
Management
Finance
Bank charges		60	65
Other
Fixtures and fittings		1,863	807
Governance costs
Legal & professional fees		47	35
Independent examiner's fee		1,500	1,639
Accountancy		2,100	2,100
		3,647	3,774
Total resources expended		419,877	381,070
Net income		41,898	59,411

This page does not form part of the statutory financial statements

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