## **ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2024**
## **MUMA NURTURE**
(Charitable Incorporated Organisation)
**CHARITY REGISTRATION No: 1180220**
Castle View Accounting Ltd Ground Floor Offices
53 High Street Arundel West Sussex BN18 9AJ
## **MUMA NURTURE**
(Charitable Incorporated Organisation)
## **CONTENTS**
|Page 3|Legal and Administrative Information|
|---|---|
|Pages 4 to 5|Trustees' Report|
|Page 6|Statement of Financial Activities|
|Page 7|Balance Sheet|
|Pages 8 to 13|Notes to the Financial Statements|
|Page 14|Independent Examiner's Report|
2
## **MUMA NURTURE**
(Charitable Incorporated Organisation)
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**CHARITY NUMBER** 1180220 **DATE OF REGISTRATION** 5th October 2018 **START OF FINANCIAL YEAR** 1st October 2023 **END OF FINANCIAL YEAR** 30th September 2024 **TRUSTEES AT 30TH SEPTEMBER 2024** Karen Deane Ayoub Charid Daisy Green Sue Lang Adam Davenport Rachael Liles (Appointed 16th April 2024) **LEGAL STATUS** Charitable Incorporated Organisation **GOVERNING INSTRUMENT** CIO - Foundation Registered 5th October 2018
## **OBJECTS**
The preservation and protection of good health among people resident in Sussex, who are experiencing or who have experienced, infertility or pregnancy or perinatal loss in particular but not exclusively by: a) The provision of counselling, therapies and support for those suffering any mental or physical illness as a result of these experiences. b) Undertaking research in to subject of infertility, pregnancy and perinatal loss and its effect on potential parents, whether physical, psychological or social, the useful results of which will be disseminated for the public benefit.
**CORRESPONDENCE ADDRESS** Unit 4 4 Beverley Business Park 6 Finmere Road Eastbourne BN22 8QG **PRIMARY BANKERS** Metro Bank Plc One Southampton Row London WC1B 5HA **INDEPENDENT EXAMINERS** Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
3
## **MUMA NURTURE**
(Charitable Incorporated Organisation)
## **TRUSTEES' REPORT**
## **FOR THE YEAR ENDED 30TH SEPTEMBER 2024**
## **Aims and Objectives**
The preservation and protection of good health among people resident in Sussex, who are experiencing, or who have experienced, infertility or pregnancy or perinatal loss in particular but not exclusively by: **a** ) the provision of counselling, therapies and support for those suffering any mental or physical illness as a result of these experiences.
**b** ) undertaking research into the subject of infertility, pregnancy and perinatal loss and its effects on potential parents, whether physical, psychological or social, the useful results of which will be disseminated for the public benefit.
During this year of October 2023 to September 2024 the trustees have endeavoured to follow all Charity Commission guidelines and rulings, making sure our services are being utilised in the best way possible. We have found the increase in people reaching out for our services has continued, this is in part to our services being recognised and acknowledged within the wider public sector over the past few years and that we continue to offer counselling online which enables access to more. We have seen an increase in those applying for counselling linked to perinatal mental health and referrals are coming from various locales in and around the county and country.
We have once again had changes on the board of trustees and been able to include a past beneficiary of the service, and someone with experience of fundraising and working within a charity setting.
Our CEO and founder returned from maternity leave and with her KIT days and return to work the work environment and forward planning have become more settled - she went on maternity leave again in April and this time we were much more prepared and had several plans in place for continuation of service and fund raising this included appointing an admin person to coordinate fundraising and event.
We are continuing to offer counselling services online and face to face, fully supported by our placement counsellors this is proving to be very successful. They are working towards their qualification and we can accommodate more clients. We do in house training with them which is relevant to our specific client group and they have supervision each month our counselling coordinator allocates clients and is their line manager. We hope to offer specialist training in our field to other service providers and counsellors in the future.
We have plans to extend this service and offer more training to placement counsellors and those qualified that they can become specialist in our area and extend the service we offer.
We attended Eastbourne Carnival and in September the Empty Pram push event a sponsored walk along the whole of Eastbourne seafront pushing empty prams to highlight not all pregnancy’s end with a baby. Our walkers worked hard to gather as many sponsors as possible.
Due to the amount of donated baby goods we received this year we have been able to start some pre-loved baby sales which have been moderately successful to raise much needed funds, thanks go to those that donated.
My personal thanks go to everyone that has supported us through these times of continuing change and challenge. We look forward to a more settled year and a continuation of our plans for training and expanding our service within the community.
Karen Deane (Chair of Trustees)
4
MUMA NURTURE
ICtsriiabÈ Iw*KKJr*ed Organisatwl
TRUSTEES. REPORT
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
TruBt888' R88pon81bllltl88
trustees are $)nSib lor pp)rir¥) the Trustees. Retort arK1 the ststements in accordance with aprAi¢ab
Law arKI the Generally Accepted Acnting Prirtiples IGAAPI i1J1r) Fi1 Rerxjrting stsard 102.. The Flnanclal
Rerorting StsrKlard applrable in the UK and ReputAic of IUnite(l Kiwjfyn Gererally knepted A¢countlThJ Pra¢llcel.
The Charht$ Act 2011 requi trustees to prepa ststeff*nts for each fir*rtial year whlch give a true falr
vlew of the stsle of affalrs of the CIO arwj of surplus or d&kit of the CIO that perlcmj. In preparing those flnanckl
$talemenls the trustees are requlre(I lo..
Seknl suitable accounliThJ 018$ aprty th8m consisl8nttr.
Observe the methcés and pnncipks in the CharrtEs SORP..
Make judgeTnent5 arKI eslimale5 that are rea50naLqe dj prudent:
stste aprAKable UK A¢countirg StsThJards ha¥e tth) fc*yA*d, sutst to any material departure&
dlsck)se¢ and exssained in the financmgl $tstemenls;
Prepare finarcial staternIS on the gC ccrtem b9515 unkn5 it 15 inapprwwle to presurne that the CIO will
continLE in existence.
The trustees are responsib for keeping sufficnt accountiThJ records that dlsck)se wh reasonabk accuracy at any time th&
finarKlal posit1 ol th& charrty arKI enable them lo ensure that financol Ststemenls comply with the crItIeS Act 2011. th8
Charity (Accounts arKJ Rer<)rt$l ReguLaik)n$ 2(K)8 aThY tl* provi$ths ol GovemirKJ tkncumenl. They are also responsibl8
for safeguarding the assets ol the charty arKI lakirKJ w$(xble steps for the prevenlth and detectk)n of traud and
other Irregularities.
1617125
Apwov8d by the Trustè#$ on..............
siqnedOntrbeh8lfbYTrUsIee.......................
Prlnte(l Name..
Karen Deane
## **MUMA NURTURE**
(Charitable Incorporated Organisation)
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 30TH SEPTEMBER 2024**
|**Notes**
**INCOMING RESOURCES**
**Incoming Resources from Generated Funds**
Donations, Grants & Legacies
**3a**
Activities for Generating Funds
**3b**
Investment Income
**3c**
Other Incoming Resources
**3d**
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
**Costs of Generating Funds**
Cost of Charitable Activities
**4a**
Cost of Generating Funds
**4b**
Governance Costs
**4c**
**TOTAL RESOURCES EXPENDED**
**NET INCOMING (OUTGOING) RESOURCES**
Funds Brought Forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2023/24**
**2022/23**
£
£
£
£
29,763
-
29,763
18,219
9,772
-
9,772
6,062
-
-
-
-
-
-
-
50
**39,535**
**-**
**39,535**
**24,331**
37,856
-
37,856
31,612
243
-
243
946
840
-
840
780
**38,940**
**-**
**38,940**
**33,338**
**595**
**-**
**595**
**(9,007)**
264
-
264
9,271
**859**
**-**
**859**
**264**|
|---|---|
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 8 to 13 form part of these financial statements.
6
MUMA NURTURE
ICtsriiabÈ Iw*KKJr*ed Organisatwl
BALANCE SHEET
AS AT 30TH SEPTEMBER 2024
UnrestrKted Restrthd
FurYJ5
FurvJ5
TOTAL
30.Sep24
TOTAL
30.Sep23
Flxed As50t5
Tangib A55ets
Investment5
Totsl Flxed Assots
Current A55ets
Debtor5 & Prepayment$
Cash at Bank and in Hand
Total Curront Assets
1.699
1,699
1.699
1,699
1.044
Cr•dltors'. Amounts lallng due wRhin one year
780
NET CURRENT ASSETS
859
859
264
TOTAL ASSETS current liabililes
859
859
¢r•dltor•.' Amounts falllr4J due In Ihan
one year
10
NET ASSETS
859
859
264
Funds ofth8 Charlty
General Fund5
Restricted Fundy
859
264
Totsl Funds
859
859
264
1617125
ApFwd by the Trustee$ on.................................................................................................................................
Siqned on th8lr behalf by Trustee ..............
Printed Name..
Karen Deane
## **MUMA NURTURE**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2024**
## **1. ACCOUNTING POLICIES**
## **Basis of Preparation & Assessment of Going Concern**
## **Basis of Preparation**
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015) (Second Edition, effective 1st January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011.
The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
## **Assessment of Going Concern**
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
## **Incoming Resources**
## _**Recognition of Incoming Resources**_
These are included in the Statement of Financial Activities (SOFA) when:
▪ the charity becomes entitled to the resources;
▪ the trustees are virtually certain they will receive the resources; and
▪ the monetary value can be measured with sufficient reliability
## _**Incoming Resources with Related Expenditure**_
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.
## _**Grants and Donations**_
Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
## _**Tax Reclaims on Donations and Gifts**_
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.
## _**Contractual Income and Performance Related Grants**_
This is only included in the SOFA once the related goods or services has been delivered.
## _**Gifts in Kind**_
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.
## _**Donated Services and Facilities**_
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
## _**Volunteer Help**_
The value of any voluntary help received is not included in the accounts.
## _**Investment Income**_
This is included in the accounts when receivable.
## _**Investment Gains and Losses**_
This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
8
## **MUMA NURTURE**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2024**
## **1. ACCOUNTING POLICIES (continued)**
## **Expenditure and Liabilities**
## _**Liability Recognition**_
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
## _**Governance Costs**_
Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters.
## _**Grants with Performance Conditions**_
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.
## _**Grants Payable without Performance Conditions**_
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.
## _**Investments**_
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.
## _**Unrestricted funds**_
These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities.
## _**Restricted funds**_
These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes.
## _**Designated funds**_
These funds are funds set aside by the trustees out of unrestricted general funds for particular purposes or projects.
## _**Fixed Assets**_
Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.
## _**Depreciation Expense**_
Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows:
Fixtures, Fittings and Equipment
25% - Reducing Balance Basis
## **2. TANGIBLE FIXED ASSETS**
The CIO held no fixed assets during this or the previous financial year.
The annual commitments under non-cancelling operating leases and capital commitments are as follows: 30th September 2024 : None
30th September 2023 : None
9
## **MUMA NURTURE**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2024**
## **3. INCOMING RESOURCES**
|**a) Donations, Grants & Legacies**
Gifts & Donations
Grants
**b) Activities for Generating Funds**
Fundraising Income
**c) Investment Income**
Interest
**d) Other Incoming Resources**
Sundry Income|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2023/24**
**2022/23**
£
£
£
£
5,979
-
5,979
7,394
23,784
-
23,784
10,825
**29,763**
**-**
**29,763**
**18,219**
9,772
-
9,772
6,062
**9,772**
**-**
**9,772**
**6,062**
-
-
-
-
**-**
**-**
**-**
**-**
-
-
-
50
**-**
**-**
**-**
**50**|
|---|---|
10
## **MUMA NURTURE**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2024**
## **4. RESOURCES EXPENDED**
|**Note**
**a) Cost of Charitable Activities**
Advertising & Publicity
Insurance Costs
Office Costs
Rent & Rates
Staff Costs
**11**
Sundry Expenses
Therapist Costs
Training Costs
Utilities
**b) Cost of Generating Funds**
Fundraising Costs
**c) Governance Costs**
Independent Examiners Fees
**9**|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2023/24**
**2022/23**
£
£
£
£
351
-
351
325
829
-
829
775
1,039
-
1,039
1,127
5,400
-
5,400
5,845
28,583
-
28,583
21,609
-
-
-
257
940
-
940
1,013
129
-
129
186
585
-
585
475
**37,856**
**-**
**37,856**
**31,612**
243
-
243
946
**243**
**-**
**243**
**946**
840
-
840
780
**840**
**-**
**840**
**780**|
|---|---|
11
## **MUMA NURTURE**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2024**
## **5. RESTRICTED FUNDS**
The CIO held no restricted fund during this or the previous financial year.
## **6. INVESTMENTS**
The CIO held no fixed assets investments during this or the previous financial year.
## **7. CASH AT BANK AND IN HAND**
|Cash at Bank & in Hand|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Fund
Fund
**30-Sep-24**
**30-Sep-23**
£
£
**£**
**£**
1,699
-
1,699
1,044
**1,699**
**-**
**1,699**
**1,044**|
|---|---|
## **8. DEBTORS AND PREPAYMENTS**
The CIO held no Debtors and Prepayments during this or the previous financial year.
## **9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Independent Examiners Fees|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Fund
Fund
**30-Sep-24**
**30-Sep-23**
£
£
**£**
**£**
840
-
840
780
**840**
**-**
**840**
**780**|
|---|---|
## **10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR**
The CIO held no long term liabilities during this or the previous financial year.
## **11. NET ASSETS BETWEEN FUNDS**
|Fixed Asset Investments
Net Current Assets
Long Term Liabilities|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**30-Sep-24**
**30-Sep-23**
£
£
£
£
-
-
-
-
859
-
859
264
-
-
-
-
**859**
**-**
**859**
**264**|
|---|---|
12
## **MUMA NURTURE**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 30TH SEPTEMBER 2024**
## **12. STAFF COSTS AND NUMBERS**
|**TOTAL**
**2023/24**
**£**
Gross Wages and Salaries
28,583
Employer's National Insurance Costs
-
Pension Contributions
-
**28,583**
Employees who were engaged in each of the following activities:
**TOTAL**
**2023/24**
Activities in furtherance of organisation's objects
2|**TOTAL**
**2022/23**
**£**
21,609
-
-
**21,609**
**TOTAL**
**2022/23**
2|
|---|---|
The Charity operates a PAYE scheme to pay all members of employed staff and no employees received emoluments in excess of £60,000 (2022/23:None).
## **13. TRUSTEES AND OTHER RELATED PARTIES**
During the financial year Mrs Victoria Charid (Spouse to Trustee Mr Ayoub Charid) received £26,034 (2022/23:£15,831) as CEO, General Manager and Senior Therapist for Muma Nurture in furthering the Charity's objects. All conflicts of interest have been identified, documented and managed in accordance with the Charity's Governing Document.
No other payments were made to trustees or any persons connected with them during this financial period. No other material transaction took place between the organisation and a trustee or any person connected with them.
## **14. RISK ASSESSMENT**
The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
## **15. RESERVES POLICY**
The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.
## **16. PUBLIC BENEFIT**
The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake.
13
## **MUMA NURTURE**
(Charitable Incorporated Organisation)
## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS**
Report to the trustees/ members of Muma Nurture on the accounts for the year ended 30th September 2024 set out on pages 6 to 13.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- state whether particular matters have come to my attention
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
K. Collaku MAAT Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
Date: 21st July 2025
14