2025-10-31-accounts - Just Kidding

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		CONTENTS
	Legal & administrative	2
	Message of the Chair	4
	Why we exist	5
	Our aims	6
	Governance	7
	Projects 8-12 Impact 13-16 Trustees’ report17 Independent examiner’s report18 Statement of fnancial activities19
	Balance sheet	20
	Notes to the fnancial statements21-24

Legal and Administrative

TRUSTEES: David Schreiber Feige Krausz Solomon Berkowitz - Chair

ADMINISTRATION ADDRESS: 29 Knightland Road London E5 9HR

CHARITY NO: 1186598

INDEPENDENT EXAMINER: C Weberman Weberman Ltd 44 Fairholt Road London N16 5HW

BANKERS: Barclays Bank Plc 1 Churchill Place London E14 5HP

very year brings new opportunities to learn, grow, and respond to the changing needs of children and families. This year, we focused on becoming the very best version of Just Kidding by strengthening our services, listening to our community, and working alongside other organisations. Where we could not provide support ourselves, we built partnerships, shared resources, and E ensured that no child was left without help.

Our theme this year is Every Child is a Gift. Every child arrives with their own unique talents, personality, and potential. Like beautifully wrapped presents, their gifts are not always immediately visible. Some children face barriers such as poverty, trauma, disability, or additional learning needs that can conceal their strengths. Our role is to gently unwrap those layers, nurture their confidence, and help each child discover what makes them extraordinary.

Childhood lays the foundations for the future. The experiences children have today shape their confidence, aspirations, relationships, and wellbeing for years to come. When children grow up without stability, opportunity, or the essentials they need, the effects can last well into adulthood. Yet we also know that one trusted adult, one encouraging mentor, or one safe place can completely change a child’s life. Every day, our dedicated staff, volunteers, and mentors provide that consistency, compassion, and belief, helping children overcome challenges and recognise their own worth.

Planning for a brighter future means investing in children today. Through carefully designed programmes, practical support, creative activities, and meaningful relationships, we help young people build resilience, develop new skills, and gain the confidence to face whatever lies ahead. We do not simply respond to immediate need, we invest in lifelong potential through needs identified by the children

Message of the Chair

and young people themselves via our Youth Funnel and focus groups.

None of this would be possible without our supporters. To our donors, funders, volunteers, partners, and everyone who has stood beside us, thank you. In a time when many worthwhile causes compete for support, you chose to invest in children and families through Just Kidding. Your generosity has enabled us to continue delivering vital services, strengthen our organisation, and remain a trusted source of hope within our community.

Many of the children we support face significant challenges today, but we never define them by those circumstances. Instead, we see possibility, resilience, and promise. With the right encouragement, opportunities, and belief, they can flourish into confident, compassionate adults who contribute positively to society.

Thank you for believing, as we do, that every child is a gift. Together, we are helping children unwrap their potential, celebrate their individuality, and build brighter futures.

As we look ahead, we invite you to continue this journey with us. Your support is more than a donation — it is an investment in a child’s future. Together, we can ensure that every gift is discovered, every voice is heard, and every child has the opportunity to shine.

One wrapper at a time.

Rose Berkowitz

Why We Exist

Have you ever chuckled at a hilariously off-target Google Translate moment?

It can be amusing as a one-time occurrence, irritating when occuring more frequently, but imagine if every attempt at communication felt like relying on that unpredictable tool. Now, picture a child with ESOL in a classroom; or a child familiar with the language but grappling with non-verbal cues and relative language or expressions due to autism. For them, the frustration and isolation go far beyond mere annoyance. Every misunderstood word or missed expression becomes a barrier to connection and understanding. At Just Kidding, we recognize these challenges and strive to provide tailored support, helping children overcome communication barriers and thrive in social settings. Together, we can create inclusive environments where every child feels valued, understood, and empowered to express themselves authentically.

Every child is gifted; we say it very often. How often do we believe it? Finding a child’s strengths can sometimes be the most difficult and frustrating part of our job. You see, for some children, their outward selves can mask their inner beauty through such things as learning or behavioral challenges, language barriers. Just Kidding advocates for children with communication barriers such as ESOL, autism, hearing loss and helps parents, schools, and other children untie the knots and tape and unwrapping the gift in every child. included, valued, and heard.

Just Kidding envisions a world where every child is heard, understood, and empowered to belong—growing into adulthood with confidence, purpose, and voice. V

Just Kidding takes childhood very very seriously. We help children communicate so that they are included, valued, and heard. M

Our Aims

Strengthening communities by supporting young people to be tolerant, expressive, responsible citizens

Enabling young immigrants with language barriers and children with communication barriers to better face the challenges of life

Giving children young people a safe exciting place to go to have fun, build their social networks and support their personal development

Good Governance

Our governance structure ensures responsible, sustainable operations, fostering an inclusive, equitable environment and maintaining ethical standards while managing risks. At the core is a Board of Trustees consisting of the Chair, Treasurer, and Secretary, all with lived experience relevant to our mission. The Chair oversees board activities and governance, the Treasurer manages financial oversight and budgeting, and the Secretary maintains records and compliance.

participatory approach ensures our governance is inclusive and responsive to community needs.

Each project is led by a Project Lead supported by volunteers accountable to a Project Manager. The Project Manager oversees projects and reports to the Administrator, who is accountable to the Trustees, ensuring clear responsibility and oversight.

The Board is supported by an Advisory Panel comprising an Educational Psychologist, Speech and Language Pathologist, and Business Advisor. They provide expert insights on educational strategies, communication development, and business sustainability.

We commit to fostering an inclusive workplace, promoting safety and well-being, and supporting skills development and career advancement. By measuring and reporting our progress, we ensure accountability, helping our stakeholders evaluate our impact and demonstrating our commitment to delivering sustainable, long-term value.

We also have a Steering Committee called the Stakeholders Session, where service users, carers, parents, and teachers can join trustee meetings and run focus groups. This

Social Station ~~“~~ Social Station is our afterschool program tailored for 45 Children enrolled in Social Station often grapple with WHEN I TALK MY SENTENCES children (ages 3-11) with ASD, including those not yet communication difficulties, making it challenging for them to diagnosed but displaying indicators and awaiting assessment, identify and name emotions. This limitation extends beyond come out awkward, I mix up along with cases featuring distinct but inconclusive linguistic barriers, affecting their ability to convey feelings, words, I get tongue tied, I say the assessments. These encompass children exhibiting some, but needs, and experiences to others effectively. The frustration not sufficient, autism features, falling just short of a definitive stemming from an inability to communicate emotions can opposite of what I mean, and I diagnosis threshold, Co morbid difficulties include sensory contribute to heightened levels of anxiety among these challenges, anxiety, or communication difficulties. Guided children. Difficulties in forming connections and participating have trouble thinking of what I by a Speech and Language therapist, Play therapist and in group activities can lead to a sense of exclusion, impacting want to say. Is there something I supported by student volunteers, our approach emphasizes their overall social and emotional well-being. Beyond could do?”

Social Station is our afterschool program tailored for 45 children (ages 3-11) with ASD, including those not yet diagnosed but displaying indicators and awaiting assessment, along with cases featuring distinct but inconclusive assessments. These encompass children exhibiting some, but not sufficient, autism features, falling just short of a definitive diagnosis threshold, Co morbid difficulties include sensory challenges, anxiety, or communication difficulties. Guided by a Speech and Language therapist, Play therapist and supported by student volunteers, our approach emphasizes mixed-age groups to foster leadership and confidence in each child.

Children enrolled in Social Station often grapple with communication difficulties, making it challenging for them to identify and name emotions. This limitation extends beyond linguistic barriers, affecting their ability to convey feelings, needs, and experiences to others effectively. The frustration stemming from an inability to communicate emotions can contribute to heightened levels of anxiety among these children. Difficulties in forming connections and participating in group activities can lead to a sense of exclusion, impacting their overall social and emotional well-being. Beyond traditional speech and communication activities, our sessions incorporate targeted exercises to improve impulse control, executive functioning, and social-emotional skills. Certified facilitators and dedicated volunteers ensure a supportive environment.

Gella, 11

The overlap between communication challenges and mental health is especially significant for children attending Social Station, as the nature of the program caters to those aged 3-11 exhibiting signs of autism, sensory challenges, anxiety, or communication difficulties.

We actively collaborate with local schools and caseworkers and health visitors to identify and support children facing economic hardships, promoting inclusivity and accessibility. Social Skills Group is held Monday to Thursdays from 4-6 pm and includes a light afterschool snack.

Just Kidding is well-placed to meet the needs of the community due to our community-driven approach. Through extensive engagement and feedback mechanisms, we’ve developed a deep understanding of the challenges local families face. Given our profound understanding of these children, coupled with the trust they place in us, our keen awareness of their concerns becomes instrumental. This is critical in identifying subtle signs of distress promptly, and the established trust facilitates effective support when they require assistance. Our existing programs have already demonstrated success in providing mentorship and support, leading to improved confidence and academic performance among participating children.

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“
MUSIC SOCIAL ROCKS.
It’s the highlight of my week.”
Debbie, 8
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Chance to Advance

We support teens and school leavers who will not pursue further education as they have struggled extensively in school with literacy and communication due to disabilities, family backgrounds, immigration, etc.

We will also engage 14-18-year-olds in between schools due to truancy, absenteeism, suspension, or immigration status. These young people could be classed as NEET and endure multiple challenges. The Chance to Advance program was created to demonstrate that young people can learn and move towards independence and successful inclusion in the community. Target skills are designed to provide each individual with the opportunity to acquire and advance skills in the areas of:

FUNCTIONAL LITERACY SKILLS

BYTESIZE DIGITAL LITERACY

In addition to basic literacy training, we will offer a range of IT Literacy courses that are prerequisites for any job and day-to-day living. This course is modified for learners with disabilities and language barriers and groups are kept to a maximum of 5 students per trainer. Starting and Shutdown computers, creating a new user, Installing new software introduction to the Internet, Browsing and searching websites, Sending and receiving email, Introduction to MS Word, creating a document, writing a formal letter Saving as PDF, Introduction to MS Excel.

Course and 1-1, for immigrants who are out of school-14-19 and for children who are in between schools (suspended, or long-term school refusal) as well as for school leavers who have not attained a passing grade in their English GCSE`S and young people with disabilities.

SOCIAL COMMUNICATION LITERACY

Social communication literacy: Social etiquette, work ethic, and communication skills for the workplace workshop.

GETTING AROUND SKILLS

Getting Around Skills: Learning to navigate public transportation, basic directional skills, etc.

2 Seed Supper

Our mission is clear: to provide 80 portions of nutritious, fresh, and wholesome food each week to children who need it the most. Yet, we aspire to go beyond the conventional approach of distributing traditional food parcels which is lifesaving yet can develop dependency for some and for others hurt their dignity. Our vision is transformative, seeking to empower these children not just with sustenance but with a profound connection to the food they consume.

Imagine these children, so cut off from nature, most live in tall, crowded council estates or social housing, actively participating in the process of procuring their meals. Picture them at a local farm, their hands in the soil, learning about the journey from seed to table. This initiative transcends the conventional charity model; it’s about instilling a sense of pride and ownership in these children. When they enjoy their meals, we want them to feel a sense of accomplishment, knowing they played a role in bringing that food to their table. Through this initiative, we also hope to nurture a sense of responsibility and appreciation for the journey their potatoes or vegetables took to reach their tables.

Red Apple Project

Project Red Apple wants every child to feast on the tart sweetness and crunch into a juicy apple and other fruits and vegetables daily. It is a program that aims to address the issue of food insecurity and lack of access to fresh fruits and vegetables for children and teens whose families receive food from food banks but rarely enjoy fresh fruit and vegetables. The program is designed especially for families facing acute financial constraints made worse by the cost of living crises.

Project Red Apple delivers fruit and veggie goody bags to children in need. These goody bags are filled with fresh fruits and vegetables and are designed to provide a healthy and nutritious snack or meal option for children and teens. The goody bags are distributed at our afterschool activities and available at selected local groceries free of charge for families in need.

Project Red Apple is the idea and fruits of Toby, a young person attending our Learn to live program. Together with other young people they worked hard to make it happen. And have reaped fruitful results.

They delivered over 700 fruit and veggie goody bags to children in need. Overall, Project Red Apple is an important initiative that helps to ensure that children and teens from families in need have access to the healthy and nutritious food options essential for their physical and cognitive development.

Impact

Humpty Dumpty is no Longer Stuck on the Wall

When nine-year-old Lea first came to Just Kidding her mum’s biggest concern wasn’t schoolwork, it was playtime.

Lea had significant difficulties with her gross motor skills. She found it hard to judge where her body was in space, struggled to balance, and often tripped over her own feet. Walking across the playground could end with grazed knees, torn tights, or another bump to her head. Her parents had become so used to replacing school shoes and tights that it almost felt normal.

Interacting with peers helps children build social, reciprocal and communicative skills. Through playful activities they learned actively listening, interpreting body language, asking questions, taking turns and other skills that will help them feel comfortable in social and unknown situations.

The physical falls were only part of the story.

One afternoon, Lea came home in tears after a group of children laughed when she fell over again and called her ‘Humpty Dumpty.’ From that day on, she dreaded break times. She began asking her teacher if she could stay inside, pretending she had a tummy ache or offering to help tidy the classroom. If that wasn’t an option, she chose to suck her thumb at garden wall, scared of giving having ‘another great fall.’ Alas, Humpty Dumpty stayed stuck on the wall. At home she quietly told her mum, “If I don’t run, I can’t fall so they can’t laugh at me.”

OUR THEORY OF CHANGE:

In early 2021 we produced our theory of Change, an evaluation framework that outlines our key objectives for children, and the indicators we can use to track progress against these desired outcomes.

When Lea started attending our sessions, we didn’t begin by asking her to run or jump. We started by helping her body develop the foundations it had been missing. Through games, balance challenges, climbing, crawling, stepping stones, and activities to strengthen her core and improve coordination, she gradually learned to trust her body.

There wasn’t one dramatic breakthrough. There were dozens of small victories.

The first time she went up the stairs in the right rhythm. The first time she crossed a balance beam without stepping off. The first playground game she joined without hanging back. The first week her teacher reported she hadn’t fallen over once. The first time she came home excited because she had been picked for a team instead of being left until last.

We devised this by looking at what is happening in our area in terms of living conditions and social pressures, climate-then the covid-19 related challenges, what young people need in terms of skills and opportunities, and what young people want and enjoy doing out of school. We then looked at our capabilities and what we want to achieve as an organization.

Her mum recently told us, “She still has challenges, but she isn’t frightened anymore. She runs because she wants to, not because she’s trying to keep up. And if she does trip, she gets back up without looking around to see who’s watching.” For Lea, therapy wasn’t just about improving movement. It gave her back something every child deserves — the confidence to play, to belong, and to simply be a child.

OUTCOMES:

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SUSTAINING FRIENDSHIPS
- 85% of participants reported
improve friendship skills
- 30 children shared that they made a
new friendship at our club
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IMPROVING SELF-ESTEEM
- 94% of participants reported
improved self-esteem throught he
Rosenberg Self Esteem Test Model
and our Feedback form
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OTHER AREAS OF PREDICTED OUTCOMES REPORTED AND EVALUATED INCLUDE:
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- Being more responsible and empathetic
- Being able to express difficult feelings
- Navigating social situations successfully
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Children are referred to us by their teachers, school sencos, mentors, therapists and social workers.

In Numbers

12 children have dyslexia or other significant literacy difficulty. 8 children are on the ASD spectrum
11 children have ADHD
3 children have dyspraxia
7 immigrant children
12 have other Sen needs (mild to moderate)
18 struggle with social anxiety
12 with other emotional/mental health challenge

18 come from complex backgrounds and families

80 42 6 Creative Milestone Transformational Expressions Moments Projects Sessions 120 112 52 After-School Social Stories Less Dustbin Club Sessions Acted Out Bags Than Last Year 29 300 32 Flower/Plant Pots Portions Healthy Youthworker Blooming Well Snacks & Meals Mentors Paired

Interview with Goldy "I could've been the wall"

Can you describe what life was like for you before joining Seed2Supper?

I was always hungry. Not just a little bit, but the kind of hunger that keeps you thinking about food a lot. I’d go into the kitchen, open the pantry, then the fridge, hoping there’d be something good, something appetizing and nourishing. But most times it was the same—biscuits, pot noodles, or cheap alternatives my parents could afford. I’d shut the door again in frustration because nothing felt like proper food.

How did you get connected with Seed2Supper?

My teacher told my mum about it, when she noticed my eying my friends’ school snacks too hungrily. She said it was a programme where we don’t just get food, but where we learn how to grow it and cook it too. My mum thought it would help because things had been a bit tight at home and my relationship with food, because the lack thereof was becoming unhealthy.

What was different about Seed2Supper?

It felt really different from anything else. We weren’t just given food and sent home. We were outside growing things, learning where food comes from, and then cooking it together. The growing part made me feel great, it felt like we were part of something bigger and there’s such a special feeling harvesting and dicing cucumbers you actually had a hand in growing. And it didn’t feel like charity soup kitchens at all…

How did that environment help you personally?

It made me feel more included. When you’ve been worried about food, it can make you feel embarrassed or different. But here, it didn’t feel like that. We were all doing it together, and nobody made it awkward or uncomfortable.

What kinds of skills did you develop?

I learned how food actually grows, which I never really thought about before. I learned how to cook proper meals, not just quick snacks. I also learned how to work with other people and speak up more without feeling nervous.

And how do you feel now?

I feel more secure. I’m not constantly thinking about food in the same way anymore. And I feel proud when I cook now, especially knowing I’ve been part of growing it too. It feels like something I achieved, not just something I got.

Barriers Young People Face and How We Respond

Barrier Young People Face

How We Respond

Food insecurity affecting energy, concentration, and wellbeing

Our monitoring and link workers identified a rise in children attending sessions hungry or low in energy.

We provide after-school snacks and are working toward funding a light supper service. We also refer families to local food hubs and check in on wellbeing during sessions.

Anxiety about global conflict, safety, and social unrest

We’ve seen increased anxiety among children—especially those from mmigrant backgrounds or with existing emotional health needs (18 children live with social anxiety; 12 with other emotional/mental health challenges).

We use trauma-informed Prevent workshops, create space for open discussions, and teach emotional regulation and safety tools. Our therapist also draws on DBT techniques to support mood regulation.

Social isolation and difficulty forming or maintaining friendships

Many participants—especially those with ASD, ADHD, or anxiety—struggle to make or keep friendships. 18 of our regular

attendees come from complex family backgrounds where social support is limited.

We build connection through structured peer-led activities, team-based projects, and guided social skills groups. also developed a tailored resource guide for children with sensory needs and autism, helping families access inclusive recreational activities in their community. This guide lists local soft play centres, trampolining parks, and swimming pools that offer dedicated sessions for children with SEND. These sessions are typically quieter and more structured.

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 OCTOBER 2025

The trustees present their annual report and financial statements for the year ended 31 October 2025.

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 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 (FRS 102)” (effective 1 January 2019).

FINANCIAL REVIEW

Reserves policy

The charity’s policy is to maintain reserves equivalent to at least 3 months of core running costs. This level of reserves is intended to provide financial stability, ensuring that the charity can continue its essential operations in the event of unexpected funding shortfalls or unforeseen expenses. This level of reserves has been maintained throughout the year. The Reserves Policy is reviewed annually to ensure it remains appropriate for the charity’s needs and circumstances

Structure, governance and management

OBJECTIVES AND ACTIVITIES

Objectives and aims

The principal objectives of the charity are:- provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their age, infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life, and- to advance education nd training in subjects which develop the capacity and skills of the participants in such a way that they are better able to identify, and help meet their needs and to participate more fully in society.

Public benefit

The Trustees have taken due heed of their obligations relating to Public Benefit Duty affecting charities, as well as to their obligations under the Equalities Act 2010. The Trustees are satisfied that they meet their obligations.

The charity is a trust governed by its declaration of trust, dated 19 March 2019.

The trustees who served during the year and up to the date of signature of the financial statements were: David Schreiber Feige Krausz Solomon Berkowitz- Chair

The day to day affairs of the Charity are administered by the Board of Trustees. It is not currently the intention of the Trustees of the Charity to appoint new trustees. Should the situation change in the future, the Trustees will apply suitable recruitment and training procedures. None of the trustees has any beneficial interest in the charity.

The trustee report was approved by the trustees on 11th June 2026, and was signed on its behalf by:

Achievement and performance

The charity is dependent on income from voluntary donations and grants. Total incoming resources during the year were £131,825 (2024: £115,279.) Charitable expenditure amounted to £108,370 (2024: £89,589.)

S Berkowitz Mr S Berkowitz Trustee

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF JUST KIDDING

I report to the trustees on my examination of the financial statements of Just Kidding Trust (the charity) for the year ended 31 October 2025.

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

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.

C Weberman

Weberman Ltd 44 Fairholt Road London N16 5HW

15 June 2026

1) accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or 2) the financial statements do not accord with those records; or 3) the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2025

2025 Notes: Unrestricted £ Income and endowments from Dona�ons and legacies 3 89,700 Expenditure on charitable activi�es Charitable ac�vi�es 4 62,871 Net Income / (Expenditure) 26,829 Reconcilia�on of funds Total funds bought forward Total funds carried forward	2025 Restricted £ 42,125 45,499 (3,374)	2025 Total £ 131,825 108,370 23,455 54,738 78,193	2024 Total £
			115,279
			89,589
			25,689
			29,049
			54,738

STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2025

Notes 2025 Current Assets UNRESTRICTED £ Cash at bank 78,993 Current Liabilites Accruals 5 (800) Net Current Assets 78,193 Net Assets 78,193 Fund Analysis: Restricted funds Unrestricted funds Total funds The fnancial statements were approved by the trustees on 11 June	2025 RESTRICTED £ 0 0 0 0 2026	2025 TOTAL £ 78,993 (800) 78,193 78,193 0 78,193 78,193	2024 TOTAL £ 55,488 (750)
			54,738

			54,738
			3,374 51,364
			54,738

Mr S Berkowitz

Chair

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

1 Accounting policies

Charity information

The charity is an unincorparated charity governed by its trust document.

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.

1.1 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” (“FRS 102”) 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)” (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

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, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the rustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors 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.

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. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Cash and 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. Bank overdrafts are shown within borrowings in current liabilities.

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.

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.

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

2 Critical accounting estimates and judgements

In the application of the charity’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 ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Judgements made by the directors in the application of these accounting policies that have significant effect on the financial statements and estimates with a significant risk of material adjustment in the next year are as follows.

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

3 Donations and Legacies

2025 2025 RF UF £ £ Dona�on 43,475 Grant 54,500 33,350 Legacy 500 54,500 77,325 RF- Restricted funds UF- Unrestricted funds 4 Charitable ac�vi�es Grants to UK chari�es charitable projects Chance to advance City Farm Kids Red Apple Project Social Sta�on Summer Camp Seed 2 Supper Transport 5 Share of support and governance costs 5 Support and governance costs Adver�sing and publicity Accoun�ng Insurance Ofce costs	2025 2025 RF UF £ £ 43,475 54,500 33,350 500	2025 Total £ 43,475 87,850 500 131,825 2025 £ 0 0 4889 4000 24980 53623 16220 2900 1758 108370 120 900 0 738 1758	2024 2024 2024 RF UF Total £ £ £ 35,108 35,108 79,821 79,821 350 350
	54,500 77,325		80,171 35,108 115,279
			2024 £ 1,730 10,436 6,040 13,386 16,888 39,674 1435 89589 60 750 625 1,435

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

5 Trustees

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

6 Employees

The average number of employees was nil (2024: nil).

7 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

8 Related party transactions

There were no disclosable related party transactions during the year (2024 - none.)