COMPAIYY REGIST114TEON P4UMBER: 10989018 C&4RITY REGISTIL4TION NUMBER.. 1180535 Mother to Mother Llmlled Company Limfited by Guarantee Un4udAted FinAllciAI Statement8 30 September 2ill4 COHEN ARNOLD Cbartered 8¢countants New Burlington House 1075 Finchley Road LONDON Nwi i OPU
Mother to Mother Limited Company Llrnfited by Guar*ntee Financi Statements Year ended 30 September 2024 Pages Ito3 Tn]stees' emwal report (incorporating the directovs report) Independent exatnin&8 report to the tNstees Statement of fjnancial activities (including inwm¢ and cxp¢nditwe account) Statement of fmancial position Notes to the financial statements 7t014
Mother to Mother Llmited Company Lftmlted by Guarantee Trustees, Annual Report (Incoryorgilng the Director's Report) Year ended 30 September 2024 Th¢ truste&8, who are also the directors for the PL10$¢$ of coinpany law, prc5ent their report And the unaudited financial 51atemonts of th¢ charity for th¢ y¢ar ¢nded 30 SepteinE£r 2024. Reference and admlnlstrgtlve detalls Reglitered charlty n8me Charlty re8l$trgdon number Company registradon number 10989018 Prlndpal offlu #Dd reglstered 42 Warwick Avenue Edgware HA8 8UJ Moih¢r to Mother Lirnited 1180535 The ¢rn$t¢es A N Landau S N Jack50n MrJ H Morhaim Mr H Rauf Mr S M Rokach (Resigned 19 March 2025) (Re8i8ned 22 jAnry 2025) (Appointed S December 2024) (Appointed 5 Dectynber 2024) Independent exmrnlner David GoldE* FCA DChA New Burlington House 1075 Fii)chloy Road LONDON NWI I OPU
Mother to Molher Lirnited Company Llmited by Guarantee Truste¢s' Annual Report Uneorporating the Director's Report) Year ended 30 September 2024 Strudure> gOvernCe maDO8ement Legal StAtus The Charity was incotporated on 29 September 2017 and is governed by ils Memoralldum and Artiol¢8 of AsKlation. Manthgement The Charity i¥ ntD by the trustees who all act on a voluntary b15. Trustees Appolntment, Inductlon And training Trnbte¢5 ar¢ appointed accordiiig lo the Arti¢les of A88ociation. New tntste£s undergo a briefing on their legal obligations and responsibilities under company and charity law. Rlsk m4n4gement Tli¢ trustees regularly 46ses4 risks r¢l&ting to operations and finance. with both manual and autoinated ¢h¢GkB iii place. These help miniinise and tnwia8¢ cxposure across all key aGtivities. Pub15¢ Beneflt The Trnstees confitin that Ih¢y have coinplied ivitli the duty ui?d¢r 5ectioii17 of the Charities Aet 2011 to have due r¢8ard8 to the public benefit gutdfince published by the Charity Coinillission wh r¢viewing aims and planiiing aciivilies, ObJeetlve4 and *¢tlvltJes Moth¢r to Mother exists to ensure no mothei. f&ce5 eqrly paroiithood olone. We wpport posts)alal wom¢ii and their families wilh a ¢ompi'eheiisive range of emotional aiid practical car¢. Our goal 18 to offer every n70th tiinelyj culthrally 8en8ltlV¢ 8upporl during the vltal early week8 after birth, ai8bling rest, bonding, and recovery. Our approach is preventative. Compalonate, and coinmunity-b8sed- built on p¢r80n&lised 8twort, trusled relationship8, And signposting lo relevant services. We work collab¢)ratively to ¢n8ure each mother receives the care sh¢ needs without judgemeiit or duplication. Athlevements and performanc• In 2023124. Mother lo Mother supported 155 families with wraparound swviC. W¢ delivered more than 6,000 meals throu8h our Lommunity kitchen, ¢onlribuled over 1.960 hours of volunleer service. aiid expanded our reach into North We81 Loiidon Bnd Boreh8mwood. OUT trAined faiT]iIy 8UPPOTt volunteers grew to 20, 8UPPQrted by a wider rLCtwork of over 50 volunteers Across delivery. 108istics. admin, and outr¢a¢h. Key highlights: On80ing weekly sejsions. including Mums, Café• parenting education. and inusic group8 44.000 listens on our podc&st platforni- offering connection. storAe&, and ceSS to help A WhatsApp sUPPOrt Ilne providing a confidontial, infornial first step for many mothers
Mother to Mother Limited Company Llmlted by Guarantee Truste, Annual Report (Incorporatlng the Director's Report) (¢oirfhJN4) Year ended 30 September 2024 Achfitvements and performance f¢wlfttd) Feedback continues to retlect the impact of our approach.. "J didn't have to explain- she just understood. I felt held, not Élone." "You made me feel car¢d for and ¢onnected me with a community of molheTS." "It was a chance to give back We laugh tO8¢th¢rp Cry togetheT. and share our 8lorie8." We continu¢ to receive strong support from grant thnder8 and commiinity partners, including Th National Loltery, Skipton Building Society. and local organi8j1iot. Mill Hill United Synagogue and Onesionegrove have remained es$tIal supporl¢rs of kitchen and events. ani for fvtsre perlod8 In the 2024125 period, we aim to.. Traiii a further Cohort of family support voluttte¢rs (goal.. 30 total) Expaiid kil¢hen opeTations by opening on ali addilionAI day each week Incre88¢ pod¢8sI li8t•n8 10 60,000+ Enhaii¢¢ digltal support iools and referral pathway¥ Strengthem provision in North W¢s¢ London and Borehamwood FlnaMclAI rtvlew Rejeryes Pollcy The truJtee& aim is lo hold free reserv¢s at a level of at least thr¢e moi?ths running ¢08ts. A8 at 30 September 2024 the charity had £28.691 re8lricted ndS and £1,323 unrestricted fuj, in total £30.014. This is ju¥t below 3 months of runnin8 coBts. SrnAII company provtslons Thi5 report has been prepared in accordance with the provisions applicable lo companies enlitled (o the small wnpanies exernplion. The tru8tee8' anniial Teport W8B approved on 29 July 2025 and 818ned on behalf of the E)8rd of tru8te&8 by: H R4uf Trustee
Mother to Mother Llmlted Company Llmlted by Guarantee Independen¢ Eiarniner'i Report to the Trustee8 of Mother to Mother LlmlteAI Year ended 30 September 2024 I report to the trustees on my examsnation of the financial 81alernents of Mother to Mother Limited ('th¢ chariw for ihe year ended 30 Sep¢¢mber 2024. Responslbllltlès and ba81s of report As the trnSte of the coittpany (and also its directDrs for the purposes of company law) you arc responsible for the preparAtion of the financiat stal¢ments in accordance with the requirements of the CompaDie5 Act 21YJ6 ('the 2006 Act.). Having satisfied myself that the accounts of the company are ttot required lo be nuditcd under Part 16 of th¢ 2006 Act and are elisible for independent examination, I report in rcsp¢¢t of my examination of thc ¢harity's accoutits as carritsl out iind¢r 5e¢tion 145 of the Charities Act 2011 ('the 2011 Act')- lil eorying out my examination I have followed the Diroclions given by the Chariry Commi8sion under section 145(5)(b} of the 2011 Act. Independ¢nt examlner's &tslernent I have complel¢d my examii?ation. I confirni that no matters have come to Iny attention iii coiine¢tion with the examin8tion givin8 me cau8e to believe: accounting records were not kept in respect of th6 charity as Tequired by 8ection 386 of the 2006 A¢l' or the financiil stat¢m¢nls do not COrd with those r¢eord8' or the filiancial stat¢ments do Mol comply with tlie accounting requir¢menls of section 396 of th¢ 2006 other than any r¢quirem¢iit that the accouiils give a 'tnK and fair, view which 18 not a m&tter considered a8 parl of an independent examinati or the finan¢iol $tst¢menls liave not been prepared in Accordance with th¢ methods and principl of the Slatemei)t of Re¢ommended Practice for accounting and r¢porting by charities applicAble lo ¢h4riti¢8 preparing th¢ir accoui)ts in accordance with the Financial Reporting Standard applicable in tlio UK and Republic of Ireland {FRS 102). I have no concems and have eothe across no other matters in connection with the examination to which attention should bc drawn iii thi5 report in order to eiiable & proper understanding of the accollnts to be reached. D4vld Go Cohe crg, FCA DChA Id Burlington House 1(175 Finchley Road LONDON NWII OPU 29 July 2025
Mother to Mother Llmltwj Compf4lly Llmited by Guarantee St&temeTJt of Flnand41 Activities (llleluding income And expendlture account) Year ended 30 September 2024 21124 Unrestricted Restricted nds n&q TotAI Total funds 2023 NDtÈ ncome #nd endowmènts Donations and le8a¢i¢s Total Income 70,543 70,543 58,611 58,611 129.154 209J09 209.309 129,154 Expendlture Exp¢nditure on raising fund8'. Costs of rnising donatlons and legaci¢s Expenditure on charitable activtties Total expendlture 10,212 107,629 117,841 10.212 137.549 147.761 16,162 149,240 165,402 29,920 29,920 Net {expolldltureylneome and Net movement In fund$ (47298) 28,691 (18,607) 43,907 Recondllatlon of tsnds TotAI fvi)ds brought forward Total fund8 egrrled forwqrd 48,621 1,323 48,621 30.014 4,714 48,621 28,691 Th¢ Btalemait of financial activitie8 includes all BRiiis and losses recogni¥ed in the year. All income ond expend{tW derive from coniinuing activities. The aotei on p2y$ 7 to 14 form pfirt oltheso fini•elxl $tstemttJts.
Mother to Mother Limited Company Llmfted by Gllaranteè Statement of Flnanclal Posltlon 30 September 2024 21124 2023 Fixed assets Tangible fixed assets Current Assdg Debior8 Cash at bank and in hand 13 396 528 14 145 56,923 57.068 8,975 48,093 48.621 48,621 35,132 35,132 5514 29,618 30,014 30.014 Credltsr8,' amounts falllng due wlthln one year Net eurrent 418ets 15 Totgl assdi l¢&s current IIAblNtle8 Net aiset8 Funds of the charlty Restricted fvnds Unrestricted fvnds 28,691 1.323 2,590 46,031 Total charfty fund¥ 17 30,014 48,621 For the year ending 30 Seplernber 2024 the Lharily was entitlqd to ¢x¢mption from audit und¢r Jectlon 477 of the Companiu Act 2006 r¢lating to 81nall ComplIeS. Directors, resPOll8ibilities: The mcmbers hav¢ not required the company to obtsin an audit of its finanoial Statnents for the year in question in accoidance with $ection 476. T]i¢ directors a¢knowkdgè thelr ro8pon8ibilitie8 for complying with the requirements of the Act with respect lo accounting records and th¢ preparation of financigl staleinenl8. Thue fiThallcial 51alemeiits liaY¢ beei) prepared in Accordaiice with the provision6 applicable to compai)ie& subject to the SMLII companie8, regiin¢. These financial statements weTe approved by th¢ board of tNstee8 and authorised for i83ue on 29 July 2025, and ore signed on behalf of the board by.. H Rauf Thte¢ Tho notes pa8* 7 to 14 form p•ri oftbes¢ stsLtemetTt&
Mother to Mother Limited Company Limited by Gu&rantee Notes to the Flnandal Ststements Year ended 30 September 2024 General information The charity 18 a public ben¢fit entity and a private company limited by guar8ntee, registered in England and Wale8 and a registered churity in England and Wales. The Rddrcss of the registered office is 62 Hillside Gard¢n5, Edgware, HA8 8HD. Statement of tompllance These financial slalements have been prepared in compliance with FRS 102. 'The Financi Reporting St8ndard applieable li) the UK and the Republic of Irelalld,. the Statem¢nl of R¢¢orrunended Practiee Appli¢abl¢ to charities preparittg their accounts in accordance with the Finan¢ial Reporting Stsndard applicable in the UK and Republic of IrelAiid (FRS 102) (Charitie8 SORP (FRS 102)} and the Companies Act 2006. ACU*1ng pollcles Ba818 of preparattL)n The financial 813tMents have been prepared on the historical cost basts, as Inodified by th¢ revaluAlion of certaiii financial assets and liabililies and inve8tmenl properties measured at fair v4lu¢ through incoine OT ex}dIre. The fin]cial statements are prepared in 8l¢rliiig. which Is the fvnction&l currency of the rnitity. Golng eoneern There are no matei'ial uncertainties about the charitys ability to contiiiue. Jud8¢ment8 And key source8 of e$tlm•tlon uncertalnty In Ihe application of the chaTity'$ accounliiig policies, the TN5tees are Itquiied lo mllke judgements, estimates and a5surnplions about the ¢arrying umounts of a98ets and li4bililies that are not rei]Y #ppdrenl from other sourcès. The estimates and B.ociated 883umption8 are based on historical experience And other fa¢tor5 that are considered lo be relevant. Actual results may differ from these estimates. The timleS aiid uiidertying assumptions are reviewed on an ongoing basis. Revisions to accountin8 ¢stimate5 are recognised in the period in wiiich tlie estimate is revis¢d if the revision affects only that period, or iii the period of the revTsion and futLire poriods if th¢ revision affeots both current ind future pe]lod8. The Trustees do not consider there are any eritical judgements or sources of e$tim8tion uncertainty requiring disclosure beyond the accountli18 polici¢5 listed below. Fund OUnthIg Unrestricted funds Bre AvAilable for us¢ at the discretion of the trnslees to further any of the chaTity's purposes. Designated fund8 are iinrestricled futKis eamiarked by the trusttts for particular fvture prOjt or omtnittnent. Restricted funds e wbjected to restri¢tions on their expendituii declared by the donor or through the temis of an appeal, and fall into one of two sub-¢lassea'. restricted income furjds or ¢ndowmenl fimds.
Mother to Mother Limited Company Llmlted by Guarantee Notss to the Flnanclgl Statements Icwidwmed) Year ended 30 September 2024 Aecoun¢ing pDllcies Ineomlng resourc All income is included in the stAtement of finartcial activities when entitlement has passed to th charity. it is probable that the economi¢ benefits associated with the transaction will flow to the hartty and the amount can be reliably mwured. Tbe following specific polici&s are upplted lo particular categories of incorne.. income from donations or 8rants is re¢ogni$ed when th¢r¢ is evidert¢¢ of entitlemgnt to the gift, receipl is probable and ils ainount can be measured reli&bly. interest on funds held oli deposit is iiicluded when receivable aiid the arnOnt can b¢ rneB$ured Teliobly by the charity; thi$ is nonmRlly upon notification of die interest paid or payable by the b&i)k. Resour5 oxpended Expendire is recogrtised on an a819 bA8is as a liability is iliCUTr¢d. Expenditure ii)clude4 any VAT whi¢h Gqnnot bc fully r¢¢overed, and is classified uiider headings of the 81atem¢nt of fin8iicial activities to whi¢h it relatO8. Expendithre on oharilable activilids includes all costs incutTeJ by a Charity iii uiidertakiiig activities that fvnh¢r its charttable oims for th¢ benefit of its beneficiarie8, including th088 8UPPOrt costs and costs relatin8 to the govemance of th¢ charity gPPOrtioned lo charitable activities. Covernance £oits Governan¢¢ costs are a88oclated with the governance arrangtmenls of the charity and r¢18te to the gener&1 ntnning of th¢ ¢harily. These c08t8 include le8&1 advtee for Trustees and ¢08ts as¥ocialed with meeting constitutional aiid Stal0ry Yequtrem¢nt8 such as the cost of Tiw8tee m¢¢tin88 and the prepgrqti¢)n of the slalutory accounts. Tangible *18ets TanBible assets are initially recorded at C08( and 8ubsequ¢ntly $t&t¢d at ¢08¢ 1¢88 airy occumulated depreciation and impainnent losses. Any tangibl¢ Assets rried al revalued amounts re r¢¢orded at the fair value al the date of revaluation less any subsequthit accumulated depreciation aiid subsequent accumulated impairnient losses. An inciE48e in the cgryiftg arnouiit of an asset AS a result of a revHluation, 18 Ircognis¢d in oth¢r recognised gains and1085, unless it rev¢rs¢s a ¢l)arg¢ for 11nlrFnffl7I that has previously b¢¢n re¢ognis¢d as expenditure within tlie stateinent of financial activities. A decrease in the ¢uryiiig amount of a8s¢t as A result of revaluation, is r?cognised in other r¢¢ognised gains and losyes, ex¢epl lo which il offsets any piEvious revaIu&tion gain, in whi¢h case the loss is shown within other recognised gAill8 and losses on the statem8nt of financial a¢tivitie8. Depreclation Depreciation is calculated so as to write off the cost or valuation of an R88ei, less It8 residual value, over the u8¢fjJl economic life of that asset as follows: Equipment 25/0 Straight linc
Mother to Mother Llmlted Company Limlted by GuaT4ntee Note8 to the Financial Statements Yexr ended 30 Septrmber 2024 Aceoundng ptslicies Imp8irn)ent of fixed a8Je¢s A seview for indicators of impainnent ts earrted out al eAch reporting date, with the recoverable arnount being estimated wher¢ such indicators exist. Where the carrying value ex¢eeds the recoverable amount, the asset is impaired accordingly. Prior impairmenl$ 4re lllso rcvtewed for po85ible reversal at each reporting date, For the piiw of impairn)ent tting. WIM it is not possiblo to estimate the recoverable amount of an individual ass¢l, an esiimale 15 made of the recoverable amount of the cash-8encrating unit to which tl)e osset belongs. The ¢ash-genereting uiiit is the 3malle8t identifiable group of assets that includes th¢ asset aiid generates cash iiiflows that largely indep¢ndei)t of th¢ ush inflows from other assets or groups of aJs¢ls. For impainrAent testing of goodwill, the goodwill aLyuirvd in a business ¢ombiiiAtion 1$, from the acquisilioii dale, allocated to ea¢h of the cash-g¢iierating units that are ¢xpecled to benefit from lh¢ synergies of the combination, irr¢spectiv¢ of whetl)er other assets or liabilitie$ of the charity ore assigned to th08e units. Flnn¢ll Inrtryments A financial 8s8¢t or a finan¢i41 liabilily is r¢cogiiised (Mily when Ihc ffljtity becomes a p8rly to th¢ ontrAetu81 provi8ions of the in6¢rnmeiit. Basic fii)ancial in8trument$ are initially reeognised at the ainouiil receivable or payable includi118 any related Irovsa¢lioii ¢08t8, uttle8$ the aTfdngemenl ¢onslilule8 a finai)ciii8 trAnstiO1), where it 15 r¢cognis¢d al the present valu¢ of the future payments discounted al a market rate of interest for a Bimilgr debi in8tsumeni. Current asset¥ and current li4bilili¢$ are yub8cquently Inea8ur¢d at the cash or other con8id¢rAtion exp¢clcd to be paid or received and not discounted. Debi inslnmienl$ are sllbsqu¢ntly measured at amorti8ed cost. Llmlted by gu4r*n¢ee Tli¢ liability of each trnslee in ihe event of winding lip is limited to £10,
Mother to Mother Limited Company Llmited by Guarante¢ Note8 to Ihe Flnanclal Statements Ye#r ended 30 September 2024 IIoDations and legaci UtirestTi¢ted Funds Restrid¢d Totsl Fundj Funds 2024 Donationj Donations 67,060 67.060 GrAnts Gronts e1vable 3,483 7D,543 58.611 58,611 62.094 129,134 Uiire8tri¢ted Restricted Total Funds Funds Fund8 2023 Donaitlon8 Donatioiis 184,543 184,543 Grnts Grants Twoivable 772 23,994 23,994 24.766 209J09 185,315 & Co¥lJ of rn18lng doDtlonJ #nd legcleJ Unrestricted Total Funds Ui)re51ricled Total Funds Funds 2024 Funds 2023 Cos15 of rni$ing donalions and legacies Doiiations 10,212 10,212 16,162 16,162 EJpeDdlthre on charltable etMtlei by fund type Unre8tricted Funds Restricted Total Funds 2024 Post-natal Sup1 service Support G03ts 102,108 5,521 107,629 29.920 132,028 5,521 137.549 29,920 Unrestricted Restriot¢d Total Funds Fund8 Funds 2023 Post_natal support 8etvi¢e Support costs 122,710 5,126 127,836 21.404 144,114 5.126 149,240 21.404 io
Mother to Mother Limited Company Llmlted by Guarantee Not¢s to the Flnaneial Ststements fcgRlww4) Year ended 30 September 2024 Expenditure on chaYitAble actlvltles by •¢tlvlty type Activities undertaken directly Support costs Totsl funds Total fijnd 2(124 2023 Postrnatal Support 8¢rvice Governance costs 132.028 132,028 5,521 137.549 144,114 5,126 149,240 5 521 5,521 132,028 Net {e%pendltsrÈylntome Ntst (expendiiure)lincom0 is 8tsted after chargin(ed1ttn8)'. 2024 2023 Depreciatloii of taiigible fixed assets 132 176 10. Independent examlnadon feel 2024 2023 Fee8 payable to the independmt exaininer for. Independent examination of the financial statements 2,700 1,800 11. Stiff eNts Th¢ total stsff costs and ¢mployee b¢nefits for the reporting period Are aftalysed aB follows.. 2024 2023 Wages and salaries Employ¢r contributionj to pension plan6 32,126 361 37.547 280 32,487 37,827 The average nuinb¢r of 11-11me equivalent einployee8 during the yeor is analyscd as follow8: 2024 No. 2023 Number of staff No employee recdvrA employeo benefits of more than £60,000 durlng the year (2023: Nil). 11 Trustee remunergtion and expens Thor¢ was no remuneration paid lo the Thtee. The charity did not meet any individual expen5e5 inourred by th¢ TN8tees for services provided to the Chailty. li
Mother to Mother Llmlted Company Llmlted by Guarantse Notss to the Flnan¢l41 Ststements(uMKMKd) Year eTrded 30 September 2024 13. Tangiblt fixed assets Equlpment Cost At l October 2023 and 30 September 2024 Depreelatlon At l October 2023 Charge for the year At 30 September 2024 CarTylng amount At 30 September 2024 At 30 September 2023 704 176 132 3Q8 396 528 14. Debtor$ 2024 2023 Other debtor8 145 15. Credltors; amounts f*lllng due wlthln one year 2024 2023 Trnde creditors Ac¢ru4ls and def¢nEd incom¢ Other ¢r¢ditors 2.710 2,700 84 5.605 970 5,514 8,975 16. PeniloAs and other post r¢tlrem¢nt beneflts Defined contr1bOn plans The amount recognised in income or expendi¢ur¢ as an expense in relAtion lo defined contribution plans w&8 £361 (2D23.. £280). 12
Mother to Mother LAmited Company Llrnited by Guarantee Note8 to the FinaneiAI Ststements Year ended 30 September 2024 17. Analyiis of chaRl¢able fundfj Unr•strlthd fund8 At30 September 2024 At l October 2023 Incom¢ Expendithre General thuds 48,621 70.543 (117,841) ,323 Ai30 Septemb¢r 2023 At l October 2022 Incom¢ EXnd1t.e Genernl funds 4,714 185,315 (143.998) 46,031 Rejtricted fvndi At30 September 2024 At l October 2023 Iiicom¢ Expeiiditure R¢stricted Fui)d l - dC iii alc8 58.611 (29,920) 28,691 At30 September 2023 Ai i October 2022 Income Expendlture Rostrlcted Fund l - d¢8¢ in alc8 23,994 (21,404) 2,590 18. Anal1$ of net Aii¢ts bettveeft funds UnreBtricled Funds Restricted Total Funds Funds 2024 Tangible fixed assets Current asset8 Creditors less than l yr Net 485•ts 396 6.441 (5,514) 1,323 396 35,132 (5,514) 30,014 28,691 28.691 Unrestricted Restricted Total Funds Fund8 Funds 2023 , Taugible f¢d assets Current assets Creditors less tlthn l year l¥et 528 54.478 (8.975) 46.031 528 57,068 (8,975) 48,621 590 2,590 13
other to Mother Llmlted Company Llmlted by Guarantee Notss to the Fln&incial Statsments Year ended 30 September 2024 19. Related p4r¢les DoDatirJn8 r¢ccived include £7,280 (2023.. £5,105) from r¢l&ted partits dwing th¢ financtal p10d. No other transaolions with related pBrti¢g wcre undertaken 8uch as are required lo be disclosed, 14