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2024-12-30-accounts

Charity registration number 1185378 (England and Wales)

CHILDREN'S CHRONIC ARTHRITIS ASSOCIATION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 DECEMBER 2024

CHILDREN'S CHRONIC ARTHRITIS ASSOCIATION

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Mr C Wescott Mrs M Marcetic Mrs S C Wescott Mrs G Dalton Mr D Madge Mr R Piper Miss R Godden (Appointed 13 October 2024) Miss M Piper (Appointed 13 October 2024) Miss A Wescott (Appointed 15 September 2024)

Charity number (England and Wales) 1185378 Principal address 53 Sherbourne Avenue Nuneaton CV10 9JH

Independent examiner

Burgis & Bullock 23-25 Waterloo Place Leamington Spa Warwickshire CV32 5LA

CHILDREN'S CHRONIC ARTHRITIS ASSOCIATION

CONTENTS

Page
Trustees' report 1 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 13

CHILDREN'S CHRONIC ARTHRITIS ASSOCIATION

TRUSTEES' REPORT

FOR THE YEAR ENDED 30 DECEMBER 2024

The trustees present their annual report and financial statements for the year ended 30 December 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".

Objectives and activities

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

In order to realise its objectives the charity runs annual residential weekends, local support groups and a badge award scheme which encourages children with JIA and other paediatric rheumatological conditions to be rewarded and celebrated when they have overcome some of the significant challenges they face as they grow up. There is also a badge award scheme to recognise and celebrate health professionals for their commitment these children and their families.

2024 will mark our 33[rd] year of being a charity, this is something everyone who has been involved with CCAA should be immensely proud of. CCAA was the original children’s organisation working with families and children with a diagnosis of Juvenile Idiopathic Arthritis, becoming a charity in 1991.

This year has been a tough year for CCAA, with 2 committee members stepping down and also Shelley leaving the organisation. Thanks must go to both Sue and Mira for taking on the work that Shelley was doing, it has meant a lot of extra work for them over the past 9 months. We are putting processes into place which will help us going forward. We must thank Shelley for all the work she has done for us and very pleased that she is staying with us as a volunteer.

Because of the financial situation that we were in at the end of 2023, we made the difficult decision to only run one weekend in 2024. But we would carry on supporting any activities that are organised by the Local Area Reps. We will have to see at the end of 2024 if we have sufficient funds to run two weekends in 2025. We always have to be mindful of how we spend any money that is raised for us, due to the fact that all our money is raised by volunteers and any grants we receive. All money spent must be for the benefit of the families we support.

CHILDREN'S CHRONIC ARTHRITIS ASSOCIATION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 30 DECEMBER 2024

The 2024 weekend was again held at Hooke Court and was again a great venue. We must thank Dylan and all the staff there for looking after the families and volunteers who attended. The weekend was really well attended and enjoyed by all. We always see how much the weekends benefit both parents and children. It’s a great opportunity for the children with JIA to meet others who also have the condition, and also siblings to meet other siblings. We know that the knowledge the families gain on one of our weekends helps and empowers them on their JIA journey.

“Thank you for all your support, you are a life saver for families. When you are struck with a Diagnosis that you didn’t believe could affect your babies. The information you provided helped us massively”.

We must also thank all the health professionals who give up their free time to be with us over the weekend and spend time with all the families.

Families continue to find their own way to us from social media and the website, as well as being signposted by Health Professionals and Hospitals. We continue to keep our links with the Health Professionals and Paediatric Rheumatology Centres by sending them information and leaflets. We also attended the BSR Conference, where we get the chance to meet HP’s from around the country. We had a stand there and Emily gave a short talk. Thank you to Emily, Glenda and Amy who attended.

We continue to be involved in projects, working with other charities, Organisations and HPs, these include: -

“Thank you all so much, we had a brilliant weekend, the kids loved it. We made some

great friends and the CCAA volunteers were amazing. Very well organised and so glad we made the journey down”.

Our Award Badge Scheme is still really popular and well supported. To date we have sent out 1300 badges to children and 52 badges to Health Professionals.

CHILDREN'S CHRONIC ARTHRITIS ASSOCIATION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 30 DECEMBER 2024

The Local Area Groups are still growing, and we have supported Reps in Surrey, London, Nottingham, Bristol and Wales who have organised events. It would be great to see more local events organised in 2025. We have run zoom events for the Reps and hopefully will run another training event for them.

I must thank all of our Fundraisers and supporters who have raised money for us this year, I know we say it often but without you we would not be able to carry out the activities and weekends we do. The charity is run by volunteers and all the money raised goes to the activities we take part in.

We must also thanks Sue Woodgate (our Accountant) for all the help and support over the years with our accounts. Unfortunately, she is stepping back from a lot of the work she does so we have appointed a new examiner, Burgis & Bullock, since the end of the year.

Thanks also to Stephanie for sorting out all our DBS checks for us.

Financial review

Reserves policy

We seek to hold enough reserves to cover 12 months' average expenditure. Our reserves are currently higher than this.

During the year the charity had a surplus of £22,350 (2023 deficit of £26,047).

The trustees' plan is to grow the charity to deliver more impact and to professionalise our systems; and we aim to use a proportion of the current reserves to drive that growth and improvement, but aim to keep reserves at 12 months' expenditure, even as expenditure grows.

Reserves and concerns

The Trustees regularly review their reserves policy to ensure it is appropriate for the current financial climate. We are aware that we need to raise funds to carry out our activities.

Principal funding source

The principal funding source for the charity are donations from individuals and supporters of the charity. Future developments

The charity wants to continue to run two weekends a year, funds permitting. We would like to be able to organise weekend and events around the country if we can find suitable places.

CHILDREN'S CHRONIC ARTHRITIS ASSOCIATION

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 30 DECEMBER 2024

Structure, governance and management

The trustees who served during the year and up to the date of signature of the financial statements were: Mr C Wescott

Mrs M Marcetic Mrs S C Wescott Mrs G Dalton Mr D Madge Mr R Piper Miss R Godden (Appointed 13 October 2024) Miss M Piper (Appointed 13 October 2024) Miss A Wescott (Appointed 15 September 2024)

Recruitment and appointment of trustees

Trustees are recruited from supporters and interested parties with a view to increasing the skill set within the charity. All appointments are vetted and DBS checks are obtained before appointment.

Risk Management

The trustees are aware of their duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. We confirm that in this financial year we managed risks according to this.

The trustees' report was approved by the Board of Trustees.

C.J.WESCOTT

.............................. Mr C Wescott

Trustee

09 Oct 2025

Date: .............................................

CHILDREN'S CHRONIC ARTHRITIS ASSOCIATION

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF CHILDREN'S CHRONIC ARTHRITIS ASSOCIATION

I report to the trustees on my examination of the financial statements of Children's Chronic Arthritis Association (the charity) for the year ended 30 December 2024.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

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

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

W A Hubbard

Burgis & Bullock

Wende Hubbard FCCA 23-25 Waterloo Place Leamington Spa Warwickshire CV32 5LA 9th October 2025 Date: ............................

CHILDREN'S CHRONIC ARTHRITIS ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 DECEMBER 2024

Unrestricted Unrestricted
funds funds
2024 2023
Notes £ £
Income from:
Donations and legacies 2 47,896 28,693
Charitable activities 3 604 1,090
Investments 4 1,288 1,073
Total income 49,788 30,856
Expenditure on:
Raising funds 5 1,591 4,366
Charitable activities 6 25,847 52,537
Total expenditure 27,438 56,903
Net income/(expenditure) and movement in funds 22,350 (26,047)
Reconciliation of funds:
Fund balances at 31 December 2023 50,480 76,527
Fund balances at 30 December 2024 72,830 50,480

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

CHILDREN'S CHRONIC ARTHRITIS ASSOCIATION

BALANCE SHEET

AS AT 30 DECEMBER 2024

Notes
Current assets
Debtors
10
Cash at bank and in hand
Creditors: amounts falling due within
one year
11
Net current assets
The funds of the charity
Unrestricted funds
12
2024
£
2,388
71,282
73,670
(840)
£
72,830
72,830
72,830
2023
£
-
50,880
50,880
(400)
£
50,480
50,480
50,480

09 Oct 2025

The financial statements were approved by the trustees on .........................

C.J.WESCOTT

.............................. Mr C Wescott Trustee

CHILDREN'S CHRONIC ARTHRITIS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 DECEMBER 2024

1 Accounting policies

Charity information

Children's Chronic Arthritis Association is a public benefit entity and registered charity in England and Wales and is a Charitable Incorporated Organisation. The address of the principle office is 53 Sherbourne Avenue, Nuneaton, CV10 9JH.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

CHILDREN'S CHRONIC ARTHRITIS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 DECEMBER 2024

1 Accounting policies

(Continued)

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

Legacies are recognised when the receipt is probable and entitlement is established.

Donated goods are measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost of the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

1.5 Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure included any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates.

Expenditure is classified by activity.

Expenditure on raising funds includes the cost of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.

Expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the 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 classified as receivable within one year are not amortised.

CHILDREN'S CHRONIC ARTHRITIS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 DECEMBER 2024

1 Accounting policies

(Continued)

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 payments 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.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Donations and gifts 47,896 28,693
Income from charitable activities
Unrestricted Unrestricted
funds funds
2024 2023
£ £
Charitable activities
Sales of services by beneficiaries 604 1,090

CHILDREN'S CHRONIC ARTHRITIS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 DECEMBER 2024

4 Income from investments
**Unrestricted ** Unrestricted
funds funds
2024 2023
£ £
Bank interest receivable 1,288 1,073
5 Expenditure on raising funds
**Unrestricted ** Unrestricted
funds funds
2024 2023
£ £
Fundraising and publicity
Other fundraising costs 1,591 4,366
6 Expenditure on charitable activities
2024 2023
£ £
Direct costs
Residential Weekend 11,934 25,343
Share of support and governance costs
Support 13,913 27,194
25,847 52,537
Analysis by fund
Unrestricted funds 25,847 52,537

CHILDREN'S CHRONIC ARTHRITIS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 DECEMBER 2024

7 Support costs allocated to activities

Support costs allocated to activities
Postage printing and stationery
Admin services
Insurance
IT costs
Sundry
Membership & Conferences
Charges
Travel and subs
Governance costs
Analysed between:
Charitable activities
Governance costs comprise:
Independent examiner's fee
Legal and professional
Executive expenses
2024
£
1,421
4,500
689
2,646
163
955
918
1,548
1,073
13,913
13,913
2024
£
840
140
93
1,073
2023
£
2,090
18,000
498
2,003
425
740
660
2,252
526
27,194
27,194
2023
£
400
122
4
526

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

9 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

CHILDREN'S CHRONIC ARTHRITIS ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 DECEMBER 2024

10 Debtors

10
Debtors
Amounts falling due within one year:
Trade debtors
11
Creditors: amounts falling due within one year
Accruals and deferred income
2024
£
2,388
2024
£
840
2023
£
-
2023
£
400

12 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used.

At 31 Incoming Resources At 30
December resources expended December
2023 2024
£ £ £ £
General funds 50,480 49,788 (27,438) 72,830
Previous year: At 31 Incoming Resources At 30
December resources expended December
2022 2023
£ £ £ £
General funds 76,527 30,856 (56,903) 50,480

13 Related party transactions

There were related party transactions amounting to £772 for trustee expenses for mileage to meetings, during the year (2023 - none).

Issuer

Burgis & Bullock

Document generated Wed, 8th Oct 2025 16:29:13 BST

Document fingerprint 5f41d76c559609a67f4289507af84be7

Parties involved with this document

Document processed

Party + Fingerprint

Thu, 9th Oct 2025 8:37:58 BST Thu, 16th Oct 2025 11:01:28 BST

Carl Wescott - Signer (6025f647dc767acbb9b57c9267b67162) Wende Hubbard - Signer (3fa630c6f5e48605c335b2c10f98912d)

Audit history log

Date

Action

Wed, 8th Oct 2025 16:29:13 BST Wed, 8th Oct 2025 16:29:13 BST Wed, 8th Oct 2025 16:29:13 BST Wed, 8th Oct 2025 16:39:26 BST

Wed, 8th Oct 2025 16:39:26 BST Wed, 8th Oct 2025 16:49:45 BST Wed, 8th Oct 2025 16:50:08 BST Wed, 8th Oct 2025 16:50:21 BST Thu, 9th Oct 2025 8:31:19 BST Thu, 9th Oct 2025 8:31:27 BST Thu, 9th Oct 2025 8:34:34 BST Thu, 9th Oct 2025 8:34:47 BST Thu, 9th Oct 2025 8:37:58 BST Thu, 9th Oct 2025 8:37:58 BST

Thu, 9th Oct 2025 8:37:58 BST Tue, 14th Oct 2025 10:21:42 BST Tue, 14th Oct 2025 10:21:52 BST Wed, 15th Oct 2025 11:09:19 BST

Envelope generated by Emma Sawyer (89.255.180.53) Document generated with fingerprint 7f6904dc5a78905bd63b8a0f12b21422 (89.255.180.53) Document generated with fingerprint 5f41d76c559609a67f4289507af84be7 (89.255.180.53) Sent the envelope to Carl Wescott (carl@ccaa.org.uk) for signing (89.255.180.53) Document emailed to carl@ccaa.org.uk Carl Wescott opened the document email. (66.249.93.101) Carl Wescott opened the document email. (66.249.93.100) Carl Wescott opened the document email. (66.249.93.103) Carl Wescott opened the document email. (66.249.93.103) Carl Wescott viewed the envelope (31.94.38.170) Carl Wescott opened the document email. (66.249.93.101) Carl Wescott viewed the envelope (31.222.91.12) Carl Wescott signed the envelope (31.222.91.12) Sent the envelope to Wende Hubbard (wende@burgisbullock.com) for signing (31.222.91.12) Document emailed to wende@burgisbullock.com Carl Wescott opened the document email. (66.249.93.101) Carl Wescott opened the document email. (66.249.93.103) Sent Wende Hubbard a reminder to sign the document. (89.255.180.53)

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Document emailed to wende@burgisbullock.com Wende Hubbard opened the document email. (85.255.232.181) Wende Hubbard opened the document email. (85.255.232.181) Sent Wende Hubbard a reminder to sign the document. (89.255.180.53) Document emailed to wende@burgisbullock.com Wende Hubbard opened the document email. (193.115.219.171) Wende Hubbard opened the document email. (193.115.219.171) Wende Hubbard viewed the envelope (193.115.219.171) Wende Hubbard viewed the envelope (72.145.83.84) Wende Hubbard signed the envelope (193.115.219.171) This envelope has been signed by all parties (193.115.219.171)