COMPANY REGISTRATION NUMBER: 11725770 CHARITY REGISTRATION NUMBER: 1182698 Hand in Hand Support Company Limited by Guarantee Unaudited Flnancial Statements 28 February 2025 HAFFNER HOFF LTD Accountants 2nd Floor - Parkgates Bury New Road PresbNich Manchester M25 OTL Trustees'Annuol Report & Financial Statements For the Year Ended 28 February 2025 l•fr Ha•u& Hand in Hand Support: Registered Company Number11725770 (England and Wales) Contents of the Financial Statatements for the Year Ended 28 February 2025 Page Trustees, annual report (incorporating the director's reportl Indèpèndent examlner's report to the trustees io Statement of f InancSal activltl•s (including income and expenditure account) 12 Statèmènt of flnan¢i41 position 13 Not85 to the financial Statements 14 Poge I Trustees, Annual Report & Financial Statements For the Year Ended 28 February 2025 Ha•u& Trustses, Annual Report (Incorporating the Directorfs Report) Year ended 28 February 2025 The trustèes, who are also the directors for the Pufposes of company law. present their report and the unaudited financial stalemenls of the charity for the year ended 28 February 2025. Reference and admlnlstrative detalls Reglstsred charlty name Hand in Hand Support Charlty regl•tratlon number 1182698 Cornpany reglstratlon number 11725770 Prlncipal offlco Unit 1 Hawthorn Business Park 165 Granville Road London NW2 2AZ Reglstered office 2nd Floor- Parkgales Bury New R08d Pres￿l¢h M25 OTL The trustees Mr R M Denton Mrs P Noe Mr M Bookman Mr8 J Meshulam MrJ S Shelley Mr N Yodaiken Mr K 8 Lazarus Mrs S Jaeger Mrs H O Scott MrBARose (Appolnled 7 May 20251 (Resigned 19 May 20251 (Resigned 7 May 20251 (Rèsigned 7 May 20251 (Appointed 7 May 20251 (Appointed 7 May 2025} (Appointed 7 May 2025> (Appointed l Juty 2025) Independent axamlner Mr Howard Schwalbe ACA 2nd Floor- Parkgales Bury New Road PreS￿Ich Manchester M25 OTL Poge 2 WHO WE ARE Hand in Hand is a Jewish community charity supporting vulnerable children, families and isolated adults across London and Manchester. We mobilise over 1,200 young volunteers each year, equipping them with skills and opportunities to give practical and emotional help to those facing disability, illness, bereavement. f inancial hardship, loneliness and other challengin9 circumstances. Our work transforms lives: children gain conf idence, parents f ind respite, i501ated adults redSscover companionshlp and young people grow Into responsible, compassionate leaders of the future. OUR YEAR AT A GLANCE 30,000+ family members supported hours of volunteering in the homes of disadvantaged community members. 2,500 including children with SEND, parents suffering from ill health and isolated adulis, such as the elderly. 1,000 1,200 500 jliThQi' driver requests fulf illÈd for shopping or prescription pick-ups and ready-made meal deliveries to households in need. volunteers resplte outings aged 13 and up engaged in regular volunteerin9 in the community. for children under strain, giving them joy and their parents vital rest. festival services volunteer appreclatlon events delivered in homes (shofar blowings and megillah readings), ensuring inclusion at key Jewish moment5. with 457 attendances, strengthening motlV3tion and retention. OUR IMPACT Families: of parents said their emotional wellbeing improved after receiving support 88% said their child's wellbeing improved too Volunteers: said it had improved their self-confidence 70% 75% reported stronger communication skllls sald that volunteering had made them more compassionate said they felt they had made a real difference to those they supported Apart from family, the volunteers a￿ the most important people In A's life. They are his friends... because he doesn't get play dates from school, these are his play dates. - PARENT Poyè 4 HIGHLIGHTS OF THE YEAR SAFEGUARDING ACCREDITATION achieved through Leaders in Safeguarding quality mark. MONTHLY SUPPORT GROUP FOR PARENTS OF NEURODIVERSE CHILDREN attended by12-16 parents each month. SPECIALIST TRAINING for volunteers delivered by an ADHD coach, equipping them with tools to better support neurodiverse children. FAITH & BELIEF FORUM RECOGNITION with a London Dangoor award in the category "Inspiring Youth" MAJOR NEW FUNDING: £75,000 from Ansvar (3 years) and a £20,000 grant from a family fund to Implement a new Salesforce CRM system. It is a credit toyour team that so monyyoung people wont to support their community in such o giving woy... We are currently trying to increaseyouth led volunteering and it would be great ft)r us to showcase your work as how best to approach youth led volunteering in a safe way- like showing the benchmark. SARAH, BURY COUNCIL 99 ••• Pop5 COMPASSION COMMUNITY COMMITMENT CRowfH standing alongside families through dlff icult times drawing strength from our shared jewish idéntity showing up consistently for familie5 8 volunteer5 supporting both volunteers & familie5 to flourlsh Volunteering has changed who l am. I look for opportunities to give and help so much more than l used to. - VOLUNTEER LOOKING AHEAD IN 2025-26 WE PLAN TO: Run an incluslve pre-purim family fun day, modelled on the success of our 2023 event. Strengthen our governance by recruiting new trustees with expertise in finance, safeguarding and compliance. Expand our new volunteering strand for adults aged 25+ providing companionship to elderly and isolated adults. Continue to grow our Manchester branch to meet rising demand. Develop our Salesforce CRM system to improve impact measurement. volunteer progression tracking. and safeguarding oversight. Trust•es'Annual Report For the Year Ended 28 February 2025 H(4nd Trustses, Annual Report (InCorpora￿ng the Director's Report) l¢onllnued) Year ended 28 February 2025 Structure, governance and management Governing do¢ument Hand in Hand Support is constituled by ils Memorandum and Articles of Associ8tion end operates as a ompany limited by guarantee. 11 was incorporated on 13 December 2018 with Company number 11725770 and registered as a charity on 29 March 2019 with charity number 1182698. Recrultment and appolntment of nèY• trustees The recruitment and 8ppointmenl of new trustees is carried oul in accordance with the Memorandum and Articles of Association and with the consent of the exisling trustees. Candidates are selected based on skills, experience and sensitivity to th8 néeds of the organisation. Trustees volunteer their time and receive no remuneration. Managemènt and declslon4naklng Day-to-day operations are overseen by the Chief Executive Officer. Significant decisions, Including those relating to strategy. risk, staffing, and financial oversight, are laken collectivety by the trustees. Staff remuneration Is jointly determined by the CEO and trustees. Inductjon and tralnlng Given the scale and nature of the charity, there is currently no formal induction or training programme for new trustees, though all receive organisational briefings and policy documents on appoinlrnenl. Rlsk management The Iruslees regularly review the major operational. safeguarding and financial risks faced by the charity. Appropriate systems and safeguards ar8 in place. including robust volunteer screening, regular slaff supervision, and financial oversight procedures. The trustees are satisfied that risks ar8 being appropriately monitored and managed. ObJectlve8 and actlvltles The charity's objects and principal activities are as follows.. To promote soclal inclusion for individuals isolated due to poor health, disability or challenging circumstsnces through the provision of regular volunteer visitors. ii. To relieve the effècts of sickness, disability, bereavement and financial hardship on individuals and families through the provision of support, seNices and practical comforts. iii. To support young people in developing Iheir capabilities, confidence and sense of social responsibility so that they may reach full maturity as individuals and active members of society, particulady though not exclusively through leisure-time volunteering activities cOndu￿ed in accordance with the tenets of Orthodox Judaism. The charity's model places trained teenage volunteers into homes where families are slruggling, providing companionship, practical support and positive role modelling to children and young people. PLTge 7 Trustees'Annual Report For the Year Ended 28 February2025 H(4M& Trustees, Annual Report (Incorporating the Directorfs Report) (contlnued) Year ended 28 February 2025 strategic raport The followlng $e¢tlon$ for achievements and performance and flnan¢lal rovlow fomi tho strategic report of the charSty. Achlevemonts and performance During the year, the chanty received £372,366 in donations {2024.' £357,258) and £94,250 in grants 12024.. £10,000). Charitable expenditure and support costs amounted lo £364,38712024'. £409,658). These costs relate directly to the charity's core mission of allevlating hardship among vulnerable children and families, and empowering young people lo become confident, compassionate contributors to their community. No investment8 Were made during the year. Fundraising 8XP8ndlture Incrèased to £92,89412024.' £15,39)). This rise refiecls.. the r8calegorisation of fundraising-related salaries Increased markellng and stewardship actwily aligned with greater fundraising success more acllve engagement wilh granl-making bodies Related paty IransaclM)ns in the reporting perlod are as detalled in the note8 to the a¢¢ounts. The charity ended the year with an overall net income of £9,33412024'. net 8xpenditure £57,790). Of this.. Unrestricted funds.. net expendilure of £10,786 Restricted funds.. nel income of £20,120 (first year of Significant restricted income) Explanatlon of Materlal Varlances During the year, the trustees undertook a review of financial cgtegorisalion to better align the accounts with sector best practice and SORP guidance. As a result.. certain staff costs previously included under Charitab￿ aclivities were reallocated lo fundraising or support costs expenditure categorbes were refined for greater Iranspar8ncy- new restricted income streams were introduced These changes account for several of the large variances compared with the 2023124 financial slalements. The underlying operational activity of the charity has remainéd consistent. Ptsyè 8 Trustees, Annual Report For the Year Ended 28 February 2025 Trustees. Annual Report (Incorporating the Directorfs Report) (¢ontln(RdJ Year ended 28 February 2025 Flnanclal revlew Total funds carried forward al year-end wère £92,72412024.' £83,390), comprising.. £72,604 unrestricted funds £20,120 restricted funds The trustees view the years financial outcome as reflecting Ihe growing profile of the charity and increased confidence from donors, lundèrs and the wider community. The trustees express sinc8rè appreciation to all individuals, families, foundations and granl-making bodies who have supported the charity throughout the year. Reserveg The unrestrlcted fund represents the unreslrict8d funds arislng from past operating results. The free reserves amounted to £87,70812024'. £79,064) of which £67,588 {2024.' £79,064) relate to unréstricted funds and £20,120 to reslricled funds. The trustee onbe alf of ' annual report and the stratègic r8POrt were approved on 17 November 2025 and slgn8d board of trustees by.. Mr R M Denton Trustee Poge 9 Independent Examlner s Report For the Year Ended 28 February 2025 Independent Examinerfs Report to the Trustees of Hand In Hand Support Year ended 28 February 2025 I report lo the trustees on my examination of the financial stat8m8nts of Hand in Hand Support {'the charity,) for the year ended 28 February 2025 Responslbilities and bas18 of raport As the trustees of the company land also its dire¢lor6 for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of th8 Companies Act 20061'the 2006 Acl'l. Having satisfied myself Ihal the accounts of the company are not required lo be audited under Part 16 of the 2006 Act and are eligib18 for ind8P8ndent examinalion, I report in respect of my examination of the charity's accounts as carried out under section 145 of the Charities Act 2011 {'the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under section 14515)Ib) of th8 2011 Act. Indepondenl examlnerfs statement Since the charity's gross income èxc88ded £250.000 your examiner must b8 a member ofa body listed in sèction 145 of the 2011 Act. I confirm that l am qualified lo undertake the examination because l am member of the Inslitule of Chartered Accountants in England and Wales IICAEW), which is one of the listed bodies. I have completed my examlnallon. I conflmi that no matters have come lo my attention in connection with the examination giving me Cause lo believe.. accounting records were not kept in respect of the charity as required by sectlon 386 of the 2006 Act., or the financial statemènts do not accord with those records., or the financial statements do not comply with the a¢¢ounting requirements of section 396 of the 2006 Act othèr than any requirement that the accounts glve a 'tru8 and fail, view which is not a matter considered as part of an independent examination., or the financial statements have not been prepared In accordance with the metht)ds and principles of the Statement of Recommended Praclice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). Poge 10 Independent Examiner's Report For the Year Ended 28 February 2025 l•& H(u￿1 Independent Examinor's Report to the Trustees of Hand in Hand Support (continued) Year ended 28 February 2025 I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in Ihis ieport in order to enable a proper understanding of the accounts to be reached. Mr Howard Schwalbe ACA Inéependent Examiner 2nd Floor - Parkgates Bury New Road PreS￿ich Manchester M25 OTL 17 November 2025 Po9e 11 Statement of FinancialActivities For the Year Ended 28 February 2025 H(uul Statsment of Financial Activities (including income and expenditure account Year ended 28 February 2025 2026 Restricted funds Total funds Total funds 2024 Unrestricted funds Income and endowments Donations and legacies Total income 401,366 85,250 466,618 367,258 401,366 65,250 466,618 367,258 Expondttura Expenditure on raising funds.. Costs of raising donations arKI 18gaci8s Expenditure on charitable 8Ctivitie8 Total éxpèndlture 92,894 320,448 92,894 364,388 15,390 409.658 43,940 413.342 43,940 457,282 425,048 Net Incomel(oxpendltural (11.9761 21,310 9,334 {57,790) Transfers between fund8 1,190 (1,1901 Net movemont In lund8 {10,786) 20,120 9,334 157,790) Reconclllatlon of funds Total funds brought fO￿ard Total funds carriad forward 83,390 83,390 141,180 72,604 20,120 92,724 83,390 The statement of financial activitK8s includes all gains and losses recognised in the year. All In¢ome and expenditure deriv8 from continuing activit188. The noles on pages14 to 24 lorm part of Ihese financial ststements Po9e 12 ## ## ## |||2025|2024| |---|---|---|---| ||Note|£|£| |Fixedassets|||| |Intangibleassets|14|1,071|~| |Tangiblefixedassets|15|3,945|4,326| |||5,016|4,326| |Currentassets|||| |Cashatbankandinhand||118,014|103,004| |Creditors:amountsfallingduewithinoneyear|16|30,306|23,940| |Netcurrentassets||87,708|79,064| |Totalassetslesscurrentliabilities||92,724|83,390| |Netassets||92,724|83,390| |Fundsofthecharity|||| |Restrictedfunds||20,120|~| |Unrestrictedfunds||72,604|83,390| |Totalcharityfunds|18|92,724|83,390| ## Notes to the Yinanclal Statements For the Year Ended 28 February 2025 Hand Notes to the Financial Statements Year ended 28 February 2025 Gènèral Infom)ation The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wal8s. The address of the registered office is 2nd Floor- Parkgates, Bury New Road, Pres￿ICh, M25 OTL. Stat•m8nt of compllance These financial statements have been prepared in compliance with FRS 102, The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Slatemenl of Recommended Practice applicable to charities preparing their accounts in accordance with the Flnancial Reporting Standafd applicable in the UK and Republic of Ireland IFRS 102> {Chari118S SORP IFRS 102)18nd the Companies Act 2006. A¢¢ountlng pollcles Ba858 of preparnllon Th8 financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financi81 assets and liabilities and investment properties measured at fair value through income or expenditure. The financlal statements are prépared in sterling, which is the functional currency of the entity. Golng concern There are no material uncertalnlSes about the ¢harity's abilty to continue. Judgemonts and key 8ource8 of èstlmatlon uncertalnty The prèparation of the flnancial slalements did not require management to make judgements, eslimales and assLJmplions that affect the amounts reported. Fund accountlng Unrestricted funds are avallable for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commilmenl. Reslricted funds are subjected to restrictions on their expendtture declared by the donor or through the terms of an appeal, and fall into one of sub4lasses.' restricted income funds or endowmenl funds. Po9e 74 Notes to the Financlal Statements For the Year Ended 28 February 2025 l•fv H(4nd Notss to the Financial Statements (contlnued) Year ended 28 February 2025 Accounting pollcles {¢ontlnu•dJ Incomlng rn8ources All incoming resourcès are included in the statement of financial activities when entitlement has passed to the charity,. il is probable that the economic benefits associated with the transaction will flow to the charity and the amount Gan be reliably measured. The following specific policies are applied to particular categories of income.. incorne from donations or grants is recognised when there Is evkdence of enlltlement to the gift, receipt is probable and its amount can ￿ measurèd reliably. legacy income is recognised when receipt is probable and enlitlemenl is established. income from donated goods is measured at the falr value of the goods unless thls Is Impractical lo measure reli8bly, in which case the value is derlved from the cost to thè donor or the estimated resale value. Donated facilities and services are recognised in th8 accounts when received if the value ¢8n be reliably measured. No amountB are included for the contribution of general volunteers. Income from ¢onlract8 for the suppty of services is recognisad with the delivery of the contracted servic8. This 18 classified as unrestricted funds unless there is a contractual requiremenl for il lo be spent on a particular purpose and returned if unspenl, in which case It may be regarded as restricted. Re8ource8 expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of fi'nancial activities lo which il relates.. expendlture on raising funds includes the costs of all fundralslng actlvitles, events, non- charitable trading aclivilies, and the sale of donated goods. expenditure on charitable activitles includes all costs incurred by a ¢harty in undertaking 8clivilies that further its charitable aims for the benefit of ils benef￿larleS, including those support costs and costs relatlng lo the govemance of the charity apportioned to charitable activities. other expenditure includes all expenditure thal is neither related to raising funds for the charity nor part of its expendilure on charitable aclivities. All costs are allocated lo expenditure categories reflecting the use of the resource. Direct costs attributable to a single aclivily are allocated directly to that activity. Shared costs are apportioned belhveen the activities they contribute to on a reasonable, justifiable and consistent bas15. Poge 75 Notes to the financial Statements For the Year Ended 28 February 2025 H(4nd Accountlng policies (contlnu8d) Inlanglble assets Intangible assets are initially recorded al cost. and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded al Ihe fair valu8 at thè date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsèquent accumulated impairm8nl losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from conlraclual or other legal rights. are sepaTable, the expectéd future economic benefits are probable and the cost or value can bè measured reliably. Amortlsatlon Amortisation is calculated so as to write off thè cost of an asset. less its estimated rasidual value. over the useful life of that asset as follows.. Databa88 10¥0 $tralght line If there is an indication that there has been a significant change In amortisallon rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively lo refle¢t the new estimates, Research and development Research expenditure is written off in the perlod in whlch11 Is incuffed. Developm8nt expenditure Incurred Is capilalised as an Int8ngible asset only when all of the following criteria are met.. It is lechnic81ty feasible to complete the intangible asset so that it will be available for use or sale- There is the Intention to complete the intangiblè asset and use or sell It., There is the ability lo use or sell the intangible asset- The use or sale of the intangible asset will generate probable future economic benefits., There are adequate technical, financial and other resources available lo complete the development and to use or sell the intangible asset., and The expendrture attributable lo the Intangib￿ asset during its development can be measured reliably, Expenditure that does not meet the above criteria is expensed as incurred. Tanglble assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Puge 16 Notes to the Financial Statements For the Year Ended 28 February 2025 ilk H(4nd Accountlng pollclo8 (conllnuodl Tangible assets f¢OntIn￿d) An increase in the carrying amount of an assel as a result of a revaluatSon. Is recognlsed in other r8cognised gains and losses, unless il reverses a charge for impairment that has p￿VIouSlY been recognised as expenditure within the statement of financial activities. A decrease in the carrying amcunl of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in whlch case the boss is shown within other recognised gains and losses on the statement of financial activities. Depreclallon Depreciation is calculated so as lo write off the cost or valuation of an asset, less rts residual value, over the useful economic life of that assel as follows.. Fixtures and fittings Equipment 25°/o r8ducing balance 25r>A reduclng balance Impalrment of flxed assets A review for indicators of impairment Ss carried out al each reporting date, with the recoverable amount being eslimated where such indicators exist, Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviéwed for possible rever881 at each reporting date. For the purposes of impairment testing, when il is not posslble to estlmale the recoverable amount of an individual assel, an estimate is made of the recoverable amount of the cash-generaling unil lo which the asset belongs. The cash-generaling unlt 1$ the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from olher assets or groups of assets. For impairment testing ol goodwill, the goodwill acquired in a business combination is, from the acqulsilion dale, allocated to each of the cash-generaling un518 that are expected lo benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those unrts. Flnanclal Instruments A financial a888t or a financial liability 18 recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at Ihe amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequentty measured at the cash or olher consideration expected lo be paid or received and not discounted. Debt instruments are subsequenlty measured at amortised cost. Po9È ly Notes to the Financlal Statements For the Year Ended 28 February 2025 l*& H(uu& Accountlng pollcles f¢ontinu8d) Flnanclal Instruments (eontsnuodj Where investments in shares are publicty traded or their fair value can otherwise be measured reliably, the investmenl is subsequently measured al fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impaimient. Other financial inslrumenls, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future paymenls discounled at a market rale of interest for a similar debt inslrumenl, Other financial instruments are subsequently measured al fair value, with any changes recognised In the slalement of financial aclivilies, with the exception of hedging instruments in 8 designated hedging relationshlp. Flnancial assets that are me95ured at C08t or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impaimient loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are indivldually 8ignifi¢ant, these are assessed individually for impairment. Other financial assets are erther assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, lo the extent that the revers81 does not resull in a carrying amount of the financial asset that exceeds whal the carrying amount would have been had the impairment not previously been recognised. Deflnèd contrlbutlon plans Contributions lo defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extenl that the prepayment will lead to a reduction in future payments or a cash refund. When contribulions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounled present value basis. The unwlnding of the discount is recognised as an expense in the period in which it arises. Llmlted by guarantse The company is limited by guarantee and. in the event of a winding-up, the liabiltty of its members is limited to an amount not exceeding £1 per member. Pa9e 18 Notes to the Financiol Statements For the Year Ended 28 February 2025 l•k H(41u& Donation8 and legacios Unrestricted Funds Restricted Total Funds FurKIs 2026 Donatlons Donations 372,366 372,366 Grants Grants 29,000 65,250 94,250 401,366 65,250 466,616 Unrestricted Funds Restricted Total Funds Funds 2024 Donatlons Donations 357,258 357,258 Grants Grants 10,000 10,000 367,258 367,258 Costs of ral8lng donatlons and legacles Unr881ricted Total Funds Unrestricted Total Funds Funds 2026 Funds 2024 Costs of raising donations and legacies Costs of raising donations and legacies - Wag88 42,430 42.430 15,390 15,390 50,464 50,464 92,894 92,894 15,390 15,390 Poge 19 Notes to the FinanciaTI Statements For the Year Ended 28 February 2025 Hand Expendlturè on charitable activities by fund typo Unrestricted Funds Restricted Total Funds Funds 2026 Direct charitable activity Operational Support costs 279.680 40,768 43.940 323,620 40,768 320,448 43,940 364,388 Unrestricted Funds Restricted Total Funds Funds 2024 Direct ¢h8ritable activity Operational sUPPOrt costs 400,890 8,768 400,890 8,768 409,658 409,658 Expondlture on charltsblo aetlvitl•• by aetlvlty typ• Activities undertak8n directly Support Total funds cost8 2025 Totsl fund 2024 Oirect charitable activily Governance costs 323.620 35,008 5,760 358.628 5,760 401,016 8,642 323,620 40,768 364,388 409,658 Analy$ls of support costs Analysis of support cosls activity 1 Total 2025 Total 2024 Staff costs General office Governance costs 34,415 593 5,759 34,415 593 5,759 126 8,641 40,767 40,767 8,767 10. Net incom•l(gxpgnditurn) Nét incomel{expendrture) is stated after chargingl(crediting): 2025 2024 Amortisats'on of intangible assets Depreciation of tangible fixed assets 119 1,315 1,879 Puge 20 Notes to the Flnonclal Statements For the Year Ended 28 February2025 In H(uu& 11. Independent examlnatlon fees 2025 2024 Fees payable lo the independent examiner for.. Independent examination of the financial statements 1,920 3,840 12. Staff costs The total staff costs and employ88 benefits for the reporting period are analysed as follows.. 2025 2024 Wages and salaries Social security costs Employer contribution$ to pension plans 312.051 15,714 5,359 260.066 12,168 4,125 333,124 276,359 The avarage head count of employees during the year was 1612024.. 151. The average number of full-lime equivalent employees during the year is analysed as follows. 2026 No. 2024 No. Number of staff - direcl chanlable aclivity Number of staff - administration Number of staff - fundraising 12 16 15 No employee ￿CeiVed employee benefits of mare than £60,000 during the year12024.' Nill- 13. Tru•tse remuneratlon and èxpen•e8 There were no trustees, remuneration or olher benefits for the year ended 29 February 2024 nor for the year ended 28 Fèbruary 2025. Poge 21 Notes to the Kinancial Statements For the Year Ended 28 February 2025 in H(4nd Intanglble agsets O•v•lopm9n t costs Cost Additions 1,190 At 28 February 2026 Amortisatlon Charge for the year At 28 Fobruary 2026 Carrylng amount At 28 February 2026 At 29 February 2024 1,190 119 119 1.071 16. Tanglblg flxod assets Fixiur8s and fittings Equipment Total Cost At 1 March 2024 Additions 7,515 299 7,515 934 635 At 28 February 2025 Deproclatlon At 1 March 2D24 Charge for the year At 28 Fobruary 2026 Carrylng amount At 28 February 2026 At 29 February 2024 7,814 635 8,449 3,189 1,156 3,189 1,315 159 4,345 159 4,504 3,469 476 3,945 4,326 4,326 16. Credltors: amounts falling due withln one year 2025 2024 Accruals and deferred incom8 Social Security and other taxés Other creditors 1,920 3,964 24,422 4,461 19,479 30,306 23,940 Pc¥ge 22 Notes to the Financial Statements For the Year Ended 28 February 2025 In Ha• 17. Pensions and other post retirement beneflts Defined contrlbutlon plans The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £5,359 (2024= £4,125). 18. Analysls of charltable funds Unr•strlcted fund8 Al 1 March 202 At 28 February 2026 Income Expenditure Transfers General funds 83,390 401,366 1413,342) 1,190 72,604 At 1 March 202 At 29 February 2024 Income Expenditure Transfers General funds 141,180 367,258 (425.048) 83,390 Restrlctsd funds At 1 Maich 202 At 28 February 2026 Income Expenditure Transfers Grants, receivable 65,250 143,940) {1,190} 20,120 At 1 Ma￿h 202 At 29 February 2024 Income Expendllure Transfers Grants, receivable Poge 2J Notes to the Financlal Statements For the Year Ended 28 February 2025 Ha•ul 19. Analysis of net assets between funds Unrestricted Total Funds Funds 2025 Intangible assets Tangible fixed assets Current assets Creditors less than 1 year Net assets 1,071 3.945 118,014 (30.306) 1,071 3,945 118,014 {30,3061 92,724 92,724 Unrestricted Total Funds Funds 2024 Intangibl8 assets Tangible fixed assets Current assets Creditors less than 1 year Net assets 4,326 103,004 123,9401 83,390 4,326 103,004 (23,940) 83,390 20. Related partles During the year, there was a related party donation of £1,000. 21. Taxatlon Hand in Hand Support is a registèred charity and therefore is not liable to incomè lax or corporation tax on ineome derived from ils charitable activities, as it falls within the various 8xemptions available lo registereé charities. Poge 24