IBIJOKE CHILDREN FOUNDATION UK REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED TH 30 JUNE 2025 Charity Registration No. 1183131
IBIJOKE CHILDREN FOUNDATION UK CONTENTS Page Trustees, Annual Report Independent Examinerfs Report statement of Financial Activities Balance Sheet Notes to the Financial Statements
IBIJOKE CHILDREN FOUNDATION UK TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 30TH JUNE 2025 The Trustees present their report and financial statements for the year ended 30th June 2025 for the Charitable Incorporated Organisation. The financial statements have been prepared in accordance with the Charitable Incorporated Organisation's trust deed, the Charities Act 2011 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published (FRS 102) (effective 1st January 2019). OBJECTIVES AND ACTIVITIES The relief of povety of children, young people and families in particular but not exclusively in Liverpool including by without limitation providing essentials items to individuals in need and the provision of a food bank, food pantry and welfare, education and employment advice and assistan to persons who, through lack of means, would otherwise be unable to obtain such seNices. To relieve poverty or financial hardship among refugees, asylum seekers, migrant workers and their dependant living in Liverpool and the surrounding area by providing interpretingl translating ladvocacylhealthlhousing advice and education. To advance education in particular but not exclusively in the subjects of English, maths and science through the provision of a homework club for children. This has been achieved through sourcinglredistributing basic items such as food items, bedding, toiletries, small household goods, school uniforms, etc. Where there is a desperate need for these. We have been able to secure public donations to support the cost of purchasing items as well as support from local businesses, M&S who we collect from them donations of food items for redistribution 5 times per week. ALDI stores who we also collect from them donations of food items for redistribution 7 times per week. the LIDL 5 days per week, Sainsbury's every week, and we also collect donations from Taza Supemiarket. Through Neighbourly we've received 335,844 meals surplus donations, 4 tonnes product donations (non-food). And 525 tC02e Co2 saved. From the food reiVed from ALDI, M&S, LIDL and Sainsbury's in this end of the year report. Public Benefit The Trustees acknowledged that the Charitable Incorporated Organisation complies with Section 4 of the Charities Act 2006 regarding providing a public benefit. ACHIEVEMENTS AND PERFORMANCE Over the past year, our charity has continued to make a significant impact in supporting low- income families and individuals across Liverpool and the surrounding areas. Through our emergency food bank, food pantry, clothing support, school uniforms, bedding, and small household goods, we have provided vital assistance to those most in need. Most of our referrals have come through trusted partners such as social workers, schools, and children's centres, as well as through self-referrals, ensuring that our support reaches the most vulnerable in our community. To further strengthen our operations, we acquired our own van, which enables us to collect donations directly from our partners. This has improved efFiciency, increased the volume of goods we can distribute, and enhanced our ability to respond quickly to community needs.
IBIJOKE CHILDREN FOUNDATION UK TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 30TH JUNE 2025 We expanded our services by introducing a food pantry, giving people greater choice and access to balanced food options and essential personal items. Our food pantry aims to sustain and serve all members of the community. One service user, a mother of four, expressed her gratitude for the support, explaining how it helped ease the pressure during the ongoing cost of living crisis. We have witnessed a notable increase in demand for emergency food parcels and personal items compared with the same period in 2024. Some of those seeking help included people facing homelessness., while we provided immediate food support, we also referred them to Liverpool City Council and the Whitechapel Centre for accommodation assistance. As part of our mission, we remain committed to promoting equal opportunities, valuing cultural diversity, encouraging community engagement, and reducing disadvantage and exclusion. To date, we have supported over 8,000 people locally, delivering essential aid through our food bank, pantry, clothing, uniforms and household items. In addition, we provide volunteering opportunities for refugees and unemployed people, enabling them to gain practical work experience, build confiden, strengthen teamwork, and improve their overall wellbeing. Through these combined efforts, we continue to have a positive and lasting impact on the living Gonditions of families and individuals in our community. It is in our power to protect and support one another. We witnessed this spirit of solidarity during the COVID-19 crisis, and we must continue to show the same strength and compassion throughout the ongoing cost of living crisis. Citizen Advice Liverpool Awarded our charity £29,775.00, from the Household Support Fund, to support those experiencing food insecurity during this year's end 2025. Liverpool City Council Awarded our charity £500.00 for the Winter Fuel Grant during this year's end 2025. National Lottery Community Fund Awarded our organisation £19,900 for our cookery project in October 2024. Funded by UK Government l National Lottery Community Fund, Funded our organisation £32,909.00 on 17th January 2024 and in February 2024 we awarded £6,999.00 retrospective cost, and the total grant received from the National Lottery Communily Fund is £42,179.00 pounds. £6,999.00 was put into our reserves as it was mentioned in the offer letter. Steve Morgan Foundation Funded our organisation £10,000.00 pounds in February 2024 for part time salary. West Derby Waste Lands Charity awarded our organisation £2.000.00 to support our food bank due to the cost-of-living crisis in July 2024. Sainsbury's East Prescot Road, supports us with their food surplus every week through Neighbourly, and also, we received food surplus donations from Asda Smithdown every week through the Fairshare. Citizen Advice Liverpool awarded our charity £18,100.00, from the Household Support Fund, to support households experiencing food insecurity during the cost-of-living crisis, in October 2023. Merseyside Police supported our organisation with £500.00 to celebrate Black History Month in October 2023. Merseyside Police supported our organisation with £200.00 Asda food vouchers in April 2024.
IBIJOKE CHILDREN FOUNDATION UK TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 30TH JUNE 2025 In October 2023 Lidl Community Fund awarded our organisation a £500.00 grant to purchase additional food items through neighbourly, to meet the increased demand of services. FINANCIAL REVIEW Total income for the year was £127,100 {2024.. £102,169), of which £94,679 (2024.. £76,143) related to funding for projects upon which restrictions are placed. Total expenditure for the year was £104,804 {2024.' £92,388), leaving a surplus for the year of £22,296 (2024.. surplus £9,781). At 30th June 2025 the Charitable Incorporated Organisation's reserves stood at £37,108 (2024.. £14,812), of which £15,172 (2024.. £2,575) represented restricted funds. Risk Management The main risks to which the Charitable Incorporated Organisation is exposed as identified by the Trustees have been considered and systems have been established to mitigate those risks. Reserves Policy It is the poliGy of the Charitable Incorporated Organisation to maintain unrestricted funds, which are free reserves of one month running costs should no further funding be received. As at the end of the financial year the unrestricted funds were £21,936. The Charitable Incorporated Organisation requires £5,681 for three month running costs and £1,024 redundancy provision (Total £6,705}- The trustees plan to use the balance of the unrestricted reserves to continue to provide support to those in need in our local community. PLANS FOR THE FUTURE Looking ahead, our priority is to secure a larger premises that will allow us to deliver all of our services under one roof. This will create a more accessible and welcoming space for the community while improving the efficiency and reach of our support. In addition, we aim to employ three permanent staff members to strengthen the charity's operations. Since 2018, our charity has been run almost entirely by volunteers, whose dedication has been invaluable. However, with our continued growth and the increasing demand for our services, we reGognise that relying solely on volunteers is no longer sustainable. Having permanent staff will provide the stability, structure, and professional capacity needed to run the charity more effectively, support our volunteers, and ensure we can expand our impact in the years ahead. We currently have £21,936 in unrestricted reserves and are committed to building on this through fundraising activities and participation in community events. Strengthening our reserves will provide greater financial security and ensure we can continue to deliver vilal support to those in need within our local community. By developing a more sustainable funding base, we will be better equipped to respond to increasing demand, expand our SeiceS, and safeguard the long-term future of the organisation.
IBIJOKE CHILDREN FOUNDATION UK TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 30TH JUNE 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Ibijoke Children Foundation UK is a registered Charitable Incorporated Organisation (CIO), number 1183131 formed on 26th April 2019, under the terms of their constitution dated 1 Oth October 2018. There must be at least tree trustees if the number falls below this minimum, the remaining trustees may act only to call a meeting of the truslees 01 appoint a new tiustee. The maximum number of the trustees is six. Apart from the first appointed trustees, every trustee must be appointed for a term of three years by resolution passed at the properly convened meeting the board of trustees. All new trustees will receive a current version of the constitution and a copy of the latest Charitable Incorporated Organisation trustees, annual report and statement of accounts. REFERENCE AND ADMINISTRATIVE DETAILS Name Ibijoke Children Foundation UK 1183131 Charity number Address & Office 62 Prescot Road Fairfield Liverpool, L7 OJA The members of the Board of Trustees are as follows.. Trustees J Aduroja J Ferguson J Haruna V Sefton Independent Examiner Mrs Ying Huang ACCA clo LCVS 151 Dale Street, Liverpool, L2 2AH Barclays Bank UK PIC Liverpool City Business 2 Leicester LE 87 2BB Bankers Signed on behalf of the Trustees J Ferguson, Trustee Date
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF IBIJOKE CHILDREN FOUNDATION UK I report on the accounts of the Charitable Incorporated Organisation for the year ended 30th June 2025 which are set out on pages 7 to 19. Res ective res onsibilities of trustees and examiner The Charitable Incorporated Organisation's Trustees are responsible for the preparation of the accounts. The Charitable Incorporated Organisation'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 noeded. It is my responsibility to-. examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145{5)(b) of the Charities Act, and to state whether particular matters have come to my attention. Basis of inde endent examinerfs statement My examination was Garried out in aGcordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charitable Incorporated Organisation 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 eviden 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. Inde endent examinerfs 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 accordan with section 130 of the Charities Act., 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. Name: Mrs Ying Huang Relevant professional qualification or body.. ACCA Address.. c/0 LCVS 151 Dale Street. L2 2AH Dated..
IBIJOKE CHILDREN FOUNDATION UK STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH JUNE 2025 Notes Unrestricted Restricted Funds Funds 2025 2025 Total Funds 2025 Total Funds 2024 Income and Endowments from Donations Charitable activities Other trading activities Investments 1,079 30,774 305 263 1,079 125,453 305 263 2,030 98,574 1,536 29 2b 2d 94,679 Total income 32,421 94,679 127,100 102,169 Expenditure on Charitable activities 22.722 82,082 104,804 92,388 Totsl expenditure 22,722 82,082 104,804 92,388 Net incomel(expenditure), net movement in funds 9,699 12,597 22,296 9,781 Total funds brought for¥vard 8-10 12,237 2,575 14,812 5,031 Total funds carried forward 8-10 21,936 15,172 37,108 14,812 The notes on pages 9 to 19 form part of these accounts. All the above amounts relate to continuing activities of the Charitable Incorporated Organisation.
IBIJOKE CHILDREN FOUNDATION UK BALANCE SHEET AS AT 30TH JUNE 2025 Notes 30th June 2025 30thJune 2024 Fixed assets Tangible fixed assets 12,057 18,053 Current assets Debtors Cash at bank and in hand 1,659 38,498 1,846 15,136 40,157 16,982 Current liabilities Creditors.. amounts falling due within one year (6,722) (7,551) Net current assets 33,435 9,431 Total assets less current liabilities 45,492 27,484 Creditors: amounts falling due after more than one year (8,384) (12,672) Net Assets 37,108 14,812 Funds: Unrestricted funds Restricted funds 21,936 15,172 12,237 2,575 8,10 37,108 14,812 Approved by Trustees on . J Ferguson, rustse Date
IBIJOKE CHILDREN FOUNDATION UK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025 1. Accounting Policies Basis of Accounting The financial statements have been prepared in accordance with the Statement of Recommended Practice.. Accounting and Reporting by ChariteS preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS102) effective 1st January 2019 and Charities Act 2011. The accounts 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 accounts are prepared in sterling, which is the functional currency of the Charitable Incorporated Organisation. Monetary amounts in these financial statements are rounded to the nearest £. The Charitable Incorporated Organisation has taken advantage of the provisions in the SORP for Charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. Going concern At the time of approving the accounts, the Trustees have a reasonable expectation that the Charitable Incorporated Organisation has adequate reserves to continue in operational existenGe for the foreseeable future. The Trustees have therefore adopted the going conrn basis of accounting in preparing the accounts. Fund accounting Unrestricted funds are free reserves available for the Trustees to apply in accordance with the organisation's objectives. Restricted funds are subject to specific restrictive conditions imposed by the donor. All restricted funds are accounted for as restricted income and expenditure. Income recognition All income is recognised once the Charitable Incorporated Organisation has entitlement to the income, there is suffiGient certainty of reIpt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably. Donations and legacies comprise of donations which are recognised in the accounts when received, with the exception of known legacies which are accounted for when their receipt is Gertain. Income from charitable activities is recognised on an accrual's basis except for grants receivable, which are recognised on the date on which their unconditional payment is confirmed by the donor. Income from other trading activities relates to sales of donated clothes when the amount is certain.
IBIJOKE CHILDREN FOUNDATION UK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025 Fixed Assets Capital expenditure is stated in the balance sheet at cost less accumulated depreciation. Depreciation is provided to write off the cost of each asset over its expected useful life as below.. Computer Equipment Fixtures & Fittings Leasehold Improvements Right of use asset Expenditure recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the Charitable Incorporated Organisation to that expenditure. it is probable that settlement will be required, and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accrual's basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Support and governance costs are applied to unrestricted funds unless specifically included in the restrictions, as specified by the donor. Expenditure on charitable activities relate to the operation of the Charitable Incorporated Organisation comprising of direct charitable expenditure to meet the objectives of the Charitable Incorporated Organisation. Support and governance costs relate to the management and operation of the organisation and also compliance with constitutional and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the Charitable Incorporated Organisation. Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. 20 % per annum reducing balance basis 200/0 per annum reducing balance basis over the term of the lease on straight line basis over the term of the lease on straight line basis Financial instruments The Charitable Incorporated Organisation has eSected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Charitable Incorporated Organisation's balance sheet when the Charitable Incorporated Organisation becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offsel, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets Glassified as reGeivable within one year are not amortised. io-
IBIJOKE CHILDREN FOUNDATION UK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025 Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future reiptS discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Derecognition of financial liabilities Financial liabilities are derecognised when the Charitable Incorporated Organisation's contractual obligations expire or are discharged or cancelled. Critical accounting estimates and judgements In the application of the Charitable Incorporated Organisation's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting eslimates are recognised in the year in which the estimate is revised where the revision affects only that year, or in the year of the revision and future year where the revision affects both current and future years. All expenditure is accounted for on an accrual basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Support and governance costs are applied to unrestricted funds unless specifically included in the restrictions, as specified by the donor. Cost of charitable activities relates to the operation of the Charitable Incorporated Organisation comprising of direct charitable expenditure to meet the objectives of the Charitable Incorporated Organisation. Support and governance costs relate to the management and operation of the organisation and compliance with constitutional and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the Charitable Incorporated Organisation. Taxation Income and gains are exempt from taxation as they are received and applied for charitable purposes only. The Charitable Incorporated Organisation benefits from various exemptions from taxation afforded by tax legislation and are not liable to corporation tax on income or gains falling within those exemptions. The Charitable Incorporated Organisation is not able to recover Value Added Tax. Expenditure is recorded in the accounts inclusive of VAT.
IBIJOKE CHILDREN FOUNDATION UK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025 2. Income and endowments from: Unrestricted Restricted Funds Funds 2025 2025 Total Funds 2025 Total Funds 2024 a. Donations and legacies Donations 1,079 1,079 2,030 Income from donations and legacies for year end 2024 related wholly to unrestricted funds b. Charitable activities Citizen Advice Liverpool Household Support Fund 5 Citizen Advice Liverpool Household Support Fund 6 Lidl Community Fund Lidl Toy Bank 2024 Liverpool City Council- Winter Fuel Grant National Lottery Community Fund Neighbourly Community Fund Pantry income Picton and Kensington Family Hub Police Crime Commissioner School for Social Entrepreneurs steve Morgan Foundation West Derby Waste Lands 41,774 41,774 19,834 29,775 500 230 29,775 500 230 1,280 500 19,900 500 19,900 42,179 30,774 30,774 22,431 350 500 2,000 10,000 2,000 2,000 30,774 94,679 125,453 98,574 Income from charitable activities for year end 2024 comprised £22,431 for unrestricted funds and £76,143 related to restricted funds. c. Other trading activities Sales Management Meeting 180 125 180 125 1,536 305 305 1,536 Income from Other trading activities for year end 2024 relates wholly to unrestricted funds. d. Investments Bank interest 263 263 29 Income from investments for year end 2024 related wholly to unrestricted funds.
IBIJOKE CHILDREN FOUNDATION UK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025 3. Expenditure on charitsble activities Direct Support & charitable Governance Expenditure Costs Total 2025 Total 2024 The relief of poverty among children, young people and their families in Liverpool 66,183 38,621 104,804 92,388 a. analysed as follows.. 2025 2024 Direct Charitable Expenditure.. Volunteer expenses Food Sessional fees Equipment Room hire 700 60,283 1,150 2,000 45,479 265 3,044 4,050 66,183 50,788 Support and govemance costs." Staff salary costs Pension Rent Office cost Building running costs Insurance Website Equipment hire Motor expenses Band and credit card charges Consultancy Payroll fees Accountancy Depreciation right of use Depreciation 10,925 141 6,000 2,412 4,677 2,787 15,771 327 6,000 1,603 6,039 744 161 48 2,034 740 2,226 489 347 665 1,356 5,992 604 362 1,135 5,992 644 38,621 41,600 Total expenditure on charitsble activities 104,804 92,388 £82,082 (2024.. £77,686) of the above expenditure is restricted expenditure. 13
IBIJOKE CHILDREN FOUNDATION UK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025 b. Staff Costs There was one employee during the year ended up to 30th June 2025 (2024: 1). 2025 2024 b. Analysis of staff costs Gross salary Employers, national insuranGe Pension costs 10,925 14,554 1,217 327 141 11,066 16,098 J Aduroja a Trustee from 29th January 2024 was paid as an employee of £10,925 (2024 £14,554) and are included in the above number of employees. No out-of-pocket expenses were reimbursed to Trustees during the year. 4. Tangible fixed assets Computer Fixtures Equipment & Fittings Leasehold Improvements Right of Use Asset Total Cost As at 1st July 2024 Additions during the year 2,507 600 3,843 26,000 29,960 62,310 600 Balance as at 30th June 2025 3,107 3,843 26,000 29,960 62.910 Accumulated Depreciation As at 1st July 2024 Charge for the year 1,704 250 2,072 354 26,000 14,481 44,257 5,992 6,596 Balance as at 30th June 2025 1,954 2,426 26,000 20,473 50,853 Net Book Value at 30th June 2025 1,153 1,417 9,487 12,057 Net Book Value at 30th June 2024 803 1,771 15,479 18,053 5. Debtors 2025 2024 Prepayments Other debtors 659 1,000 846 1,000 1,659 1,846 14_
IBIJOKE CHILDREN FOUNDATION UK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025 6. Creditors: amounts falling due within one year 2025 2024 Accruals Net salary Pension Other creditors 1,523 882 28 4,289 1,305 1,195 764 4,287 6,722 7,551 7. Creditors" amounts falling due within one year 2025 2024 Due between 1 to 2 years Due between 2 - 5 years 1,786 6,598 4,287 8,385 8,384 12,672 8. Analysis of net assets between funds 2025 Tangible Fixed Assets Net Assets Creditors due more than one year Total Unrestricted Funds General Fund 9,487 20,833 {8,384) 21,936 Restricted Funds Citizen Advice Liverpool Household Support Fund 6 Duchy of Lancaster Benevolent Fund LCR Cares- Covid-19 Community Support Fund Lidl Toy Bank 2024 Nalional Lottery - Awards for All National Lottery Community Fund National Lottery Community Fund Covid-19 Support National Lottery Community Fund Power to Change P H Holt Foundation 511 472 983 77 77 211 211 230 230 638 11,900 682 638 11,900 682 229 229 222 222 2,570 12,602 15,172 Totals 12,057 33,435 (8,3841 37,108 15
IBIJOKE CHILDREN FOUNDATION UK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025 2024 Tangible Fixed Assets Net Creditors Assets due more than one year Total Unrestricted Funds General Fund 15,478 9,431 112,672) 12,237 Restricted Funds Duchy of Lancaster Benevolent Fund LCR Cares- Covid-19 Community Support Fund National Lottery- Awards for All National Lottery Community Fund Covid-19 Support National Lottery Community Fund Power to Change P H Holt Foundation 96 96 264 264 798 798 853 853 287 287 277 277 2.575 2,575 Totals 18.053 9.431 (12,672) 14,812 9. Unrestricted Funds Movements in the year Income Expenditure Reserves at end of year 2025 Reserves at beginning of year General Fund 12,237 32,421 (22,722 21,936 Movements in the year Income Expenditure Reserves at end of year 2024 Resenies at beginning of year General Fund 240 26,026 114,029) 12,237 General Fund is used to finance the Charitable Incorporated Organisation general activities and core costs as outlined in the Trustees, Report. 16_
IBIJOKE CHILDREN FOUNDATION UK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025 10. Restricted Funds Movements in the Year Income Expenditure Reserves at end of year Reserves at beginning of year 2025 Citizen Advice Liverpool Household Support Fund 5 Citizen Advi Liverpool Household Support Fund 6 Duchy of Lancaster Benevolent Fund LCR Cares- Covid-19 Community Support Fund Lidl Community Fund Lidl Toy Bank 2024 Liverpool City Council- Winter Fuel Grant National Lottery- Awards for All National Lottery Community Fund National Lottery Community Fund Covid-19 Support National Lottery Community Fund Power to Change P H Holt Foundation West Derby Waste Lands Charity 41,774 (41,774) 29,775 (28,792) 983 96 {19) 77 264 {53) (500) 211 500 230 230 500 (500) (160) (8,000) (171) 798 638 11,900 682 19,900 853 287 (58) (55) (2,000) 229 277 222 2,000 2,575 94,679 {82,082) 15,172 17_
IBIJOKE CHILDREN FOUNDATION UK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025 Movements in the Year Income Expenditure Reserves at end of year Reserves at beginning of year 2024 Citizen Advice Liverpool Household Support Fund Duchy of Lancaster Benevolent Fund Julia and Hans Rausing Trust LCR Cares- Covid-19 Community Support Fund LCVS Lidl Community Fund National Lottery- Awards for All National Lottery Community Fund Cost of Living National Lottery Community Fund Covid-19 Support National Lottery Community Fund Power to Change P H Holt Foundation Picton and Kensington Family Hub Police Crime Commissioner School for Social Entrepreneurs Steve Morgan Foundation 19,834 {19,834) 120 (24) (811) (66) (673) (1,280) (199) (42,179) 96 811 330 264 673 1,280 997 798 42,179 1,066 (213) 853 398 (111) (119) (350) (500) (2,000) (10,000) 287 396 277 350 500 2,000 10,000 4,791 76,143 (78,354) 2,575 These are monies given to the Charitable Incorporated Organisation to be spent at the discretion of the Board of Trustees for specific charitable purposes, as follows.. Citizen Advice Liverpool Household Support Fund 5- Contribution towards the support households experiencing food insecurity during the cost-of-living crisis. Citizen Advice Liverpool Household Support Fund 6- Contribution towards the support households experiencing food insecurity during the cost-of-living crisis. Duchy of Lancaster Benevolent Fund - Contribution towards food and clothing Julia and Hans Rausing Trust - Contribution towards volunteer costs, rent, utilities & food purchase LCR Cares- Covid-19 Community Support Fund - ContribLAtion towards core cost and find a larger premises LCVS- Contribution towards core costs Liverpool City Council - Winter fuel grant- Contribution towards winter fuel costs Lidl Community Fund - Contribution towards the purchase of additional food items to meet the increased demand of services. Lidl Community Fund- To purchase additional food items 18
IBIJOKE CHILDREN FOUNDATION UK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2025 Lidl Toy Bank 2024- Contributions towards Christmas toys National Lottery - Awards for All- Contribution towards 'Anti-poverty' project National Lottery Community Fund- Contribution towards to support people in poverty and help the community thrive National Lottery Community Fund Covid-19 Support Contribution towards the delivery of food and household items during the Covid-19 pandemic National Lottery Community Fund Cost of Living contribution toward the Cost-of- Living project National Lottery Community Fund Power to Change - Contribution towards foodbank and refurbishment of new premise. P H Holt Foundation Contribution towards to support people in poverty across Merseyside Picton and Kensington Family Hub - Contribution towards the purchase of general resources for your homework club Police Crime Commissioner- Contribution towards to celebrate Black History Month. School for social entrepreneurs Contribution towards the purchase of food items, travel & subsistence Steve Morgan Foundation - Conlribution towards staff salary costs West Derby Waste Lands Charity- To support the food bank 11. Financial Commitmants Financial commitments under non-cancellable operating leases.. The charity pays rent in respect of a property lease at 62 Prescot Road. The lease expired in August 2023, and the charity has since experienced difficulties in securing a new lease agreement with the landlord. 12. Related Parties There were no material related party transactions during this year end which require disclosure besides note 3b. J Aduroja a Trustee from 29th January 2024 was paid as an employee of £10,925 (2024 £14.554). 13. Limited liability of members In the event of winding up, the members of the Charitable Incorporated Organisation have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities. 14. Post balance sheet event Post year end, December 2025, the charity completed the purchase of a property at a cost of £125,000, funded by a mortgage with a deposit of £35,000. This transaction did not affect the financial position of the charity at 30th June 2025 but will be reflected in the financial statements for the year ending 30th June 2026. 19-