R¢gistered number: 1188840
Charity numb•r: 12115998
COMMON SENSE MEDIA
IA company lirnitod by guaranteo)
UNAUDITED
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

COMMON SENSE MEDIA
(A company Ilmftgd by guarantsel
CONTENTS
Pag
Referenc¢ and administratlve details of th• Companyj its TTusts88 and ad¥l8•r8
Tru8te08' report
Independent examinofs report
statemont of Ilnanelal actlvltks
Balanco sh88t
10
Nots* to tho flnanclal 8tatem•nts

COMMON SENSE MEDIA
IA company Ilmlt8d by guarantee)
REFERENCE AND ADMINISTRATIVE DEfAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YE4R ENDED 31 JULY 2024
Trustee
Mr D Kuizenga
E Pack
Mr J Stsyer
Rl Hon E H B Vaizey
Sir Jeremy Wright KC MP (appoint￿ 27 March 20241
Jenny Afia lappointed 27 March 20241
Company reglstergd
numbor
1188840
Charlty rggl$tered
numbor
12115998
Reyistsred offlce
3 Bunhill Row
Lond¢)n
EC1Y 6YZ
Company 8e¢rètary
Mr O Kuizgnga
Independent examln8r* Balthin S￿rie1d Accountsncy LLP
Chartered Aecountants
3 Newhouse Busines$ Centrg
Old Crawl•y Road
orsham
West Su8sex
RH124RU
Page 1

COMMON SENSE hqEDIA
IA company Ilmlted by guarantee)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 JULY 2024
The Trustees piesent their annual ￿pc•rt together with the financial 5t*emenls of the Common Sense Media for
the year 1 August 2023 to 31 July 2024. The Annual report seNes the purpos8s of both a Trustees, report and a
directors. rèport under company law. Th9 Trustees confirni that the Annual ￿port and finanaal statements of
the charitable Company comply wth th8 cuirenl stslutpry requirements, the requirèments of the charitable
CDrnpany's goveming do￿rnent and th8 provi￿On$ of th8 Slat8m8nt of Recommended Praclicg (SORP)
applicable to charities preparing their a(Lounls in accordan￿ wrth the Financial Reporting Standard applicable
In the UK and Republic of Ir8land IFRS1021 leff¢ctiv& 1 January 2019}.
Since the Company qualifi8$ os small under Section 382 of the ComFenie8 Act 20C6, the Strategic report
required of medium and larye cofflpanigs under the Companiès Act 20C6 IslrategG Report and DiTectors'
Report) Rewlat'ons 2013 has been omitted.
Oblgctlve8 and aGfjvltl8S
• Pollcies and obJectives
Common Sense Modia 1$ a chlld advocacy charity dedicated to improving the lives of Children and famblles by
providing trustworthy infom)alion, 8ducation, and an Independent voice lo help thom thrive in thg 2181 century.
The UK.registered charty works wth Common S￿se Media in the US.
In setting obieclives and planning for activities, th8 Tru$lees have given due consideration lo general guidan
Put￿lS￿ed by the Charity Commission relating to public benefft, including the gUidan￿'pUbli¢ benefit.. running a
charty IPB2}'.
• Strategies for achleving obJe¢tlv8s
The charrty's objectN8s ar8 swcmtxlly restriLtsd to the advancement of educgtion for the publlc benefft, in
particular4Jut not exclusively-by conducting researth. raising awarer￿ss, and providlng resources for
P4JucatDrs, parents, caregivers and children to navig8t• the OigFtal wortd. Common Sense's ulkn.mate goal is to
address tha influence of Al. sodai media, tschnL)Iow 8nd wblic pollcy in fostering children's well-being.
Oiffill. we:
AdvoeAta'. Drive tethnology poltcy and pl•tfopm oaeourttsbility to prot•d childr•n'5 gAf•ty. privaw ¥nd w•lk
t*irg, serving a$ a Iran5attantic brfdge for youth dlgltal advocacy.
Educats: Adapt and distribute our free dlgilal citizenshlp and Ilteracy ujrriculum for Years 1 through 13.
r8achirrfJ ¢Jver 24,000 UK teachers to dale in partnarship with the education departrn8nts of Wales, So)tlond
arKI the London Borough of Islington.
Inv8stKJats: Condu¢t and Share independent rgsearch on young peoplg'5 us¢ of media aTrJ technology, and 118
impact on thildren's live5, with famili8s, educAtors and pollcymakers.
Rats: Provide famili8S Wth the largest, most trustod library of independ8nt, ag&b8sed ratings and reviews of
media throu￿ our website aTrJ app. r88ching 8pprO￿m8teIY 4 million UK ￿usahc4dS via our patharship wth
Sky.
Achlgvgmgnts and pgrforniance
• Maln achlevemonts of the Company
The past year was marked by signfficant progross for Common Sense Media UK. building on long-lerm
partn8Tships fhat enhance th8 sustslnabllity and Impact of our organisatton. Kay outcornas includ8=
Page2

COMMON SENSE fvIEDIA
(A company limltad by guardntg91
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 JULY 2024
Achlevgments and pgrformance Icontinu8dl
NSPCC multkyeai partnershlp
n January 2024. we ￿nOunced a three-year partnarship with tha UKS leading children's charity, the NSPCC,
a¢ross three programmes..
Implementing Common Sense's digrtal literacy currt¢ula aryoss UK SC￿015. Successfully completed a pilot
programme in h¥0 Vvelsh dislrtcts lo lesl the rolkiut of th8 digllal Illeracy GurrTGula. along￿de th8 NSPCC'S
"Speak Out Stay Safe" School Coordinator offering.
- Ad¥o¢ating for children's safety in Al and emerging technologies.
- Developing jDint youth research.
• Bloomb•rg partnership
P8rtrership wth Bloomberg LP focused on digital well-belng ond At in eduG*ion.
In November 2023, Comrnon SenEe organised the "Al Safety & The Next Generallon Roundtsble," an gvgnt
for policymakers prioritis￿g thildrgn's $afety first in the age of Al.
- In January 2024. the"Equipping Teachers in the Age of Al Roundiable" brought logethgr rgpr8s8ntatives from
education, charity, business and Policy sectors to 5har8 best practices.
Both ¥vènts wwe mod8rat&d by Chair Lord Ed Vaizey and attended ty Trusteg Jim Steyer. In addrtTOn.
Common Sense ¢x)nlribuled to BI¢x•mberg's 'Connocted Families" programmè woviding in wson workshops
and advice.
LSE re￿r¢￿ & imp•ct evaluation report
In June 2024. the Londcfi School of Economk8 ILSEI, do1ivar8d a groundbr8akOng Independent evaluation of
our UK Droital Citizenship curriculum fundad by DSIT. Th8 ropcrts key findlnos Indud8d.'
- Conslstent improvement across all sthools arkl all cohorts 8fter gs litllo as Six weeks of instruction.
- Le88on8 wre de8L*b8d 88-￿gagIng and Interests"ng.'
Effactiva laaming environments are chwact8ri*J ty the embeddlng, resourclng and 8caffoldlng of di9ltal
literaoy at 011 key Stages.
- Larger improvements V+Ere fcyjnd when le55Cfrfd We￿ delfvered by experierKed dlgrtal glucator3.
- There is a need for aweBS to u￿￿date and welkmaintained technokjgical resources.
Page 3

COMMON SENSE MEDIA
IA company Ilmtted by guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 JULY 2024
Achlovgm8nts and p•rfomiancg (contlnu￿j
• Dlgltal Iltsra¢y grovrth & global EdTech leadernhlp
Qur d￿rtaI lilgracy impact in UK sthools grew by 18% year-ov&r-year lo 24,000 active wistèred educators.
This growth was driven by ongLyng engag8m8nt and m88ting teathgrs whore they ar&, including..
8&112024, the worfd's largest Edfech contsrenca. Our ethibition stand and Bett Radio showcasgd wr free
hod Digital ￿tar8￿ and Curriculum r8sourc8s. During tho ovenL Trustse Jim Stsyor and NSPCC CEO Sir
Peter Wan1￿8, C8, held a fireside chat on the main stage. ann￿nCIng the r￿W NSPCC partnership. Thay
¢alled for..
8. Young people's r￿ht to a￿$1 new aThJ emerging techndogy.
b. Tech platforms lo be designed %Mth young r*ople's safety in mind
C. The need for 501utions In policy and education to CTeale the best eppjrtunilies for children.
Safer Inlgrnet Day (February) was promoted through a serles of webinar8, in-person presentations, aThl an
8dLralor support pack. sha￿¢￿ on socbal media and via our maIlu￿ lists.
- Partnerships. We collaborated V￿th tho Welsh Governm8nVs Dlgllal ResIlle￿ In educatKJn team, contrTbuting
to webinars, training, new curriculum tg1ga$g$, blogs, articles ar¥J Iranslatsng ￿sOurCeS into We15h. We 8150
supported our partnerships with Edu¢ati¢n Scolland and the Lond(￿ Borough of Islington School compub.ng
team.
"ltre loved explonng 2nd u&ng Common Sense Educthn m&tèn41s. The me&sagas deliverad in a ￿allY
appmpnate. chrf&friendly w8y, whAGh ad￿t 8ccoRling lo &ge, and aftr kèy for ensurino competent and awa
digrtal cftizens of ths ftjture. For teachers, pngaging and easy to teach from too. so all ￿Und 8 massNe WAn
foralll"
ER, Primary Scknl Teacher, Wiltshire
. TranS￿ant￿ d￿tta1 advocacy
Common Sènse Media 801idlfied ts role as a tr8nsauanli¢ technology ptslky bridgè by..
- &JtsmI￿n9 t05potises to OfG(rn and IGO calls for evia?nGe.
- Hosting conv8nlngs on both the East and Wost Coasts of the United S&ites for our UK partn8rs in regukgtron.
govomment and advccaw.
- M88ting wlh sen*Jr policymakers and govemment officials to provide updates on Common Sense research.
Al initiatives aThJ Shared prioritses, indu(ting the Online Safety Act, Al a￿1 plattorm guardrail$ for thildrer¢'s
Wel￿￿]ng.
- Pa￿￿pating in the Inaugur￿ Al Fringg Summit in Novomter 2023 and Al Fringe Seoul Summit in Jung 2024.
- Hostirvj and attending convening3 on chlld safety online, digital and Al literacy. and Al in ￿JuCatIOn. alorKJside
r¥presentstives frcffl the educatM?n, chanty, bu￿ne$S and polw sectQTS.
- Publishing rep)rts articles ItWDughout the year.
- Joining the 'Childran at the Table" campaign and 8￿ng politiaans acro&8 govamment work tc4Jether to
improve t￿ Ilv&s of babies. thildren and young people by Including them In declslorFmaknng and Snveslng in
Ihelr fijture. We also supported Ihe"Digi1o1 Standards for Earfy Ygars" campaign.
Page 4

COMMON SENSE MEDIA
IA cornpany Ilmltgd by guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 JULY 2024
Achlev•monts and porforrnanco Icontinued)
Govgrnancg
Common Sense Media LIK expandèd its Board of Trustee5 and r8launch8d thg Advisory Council. Their support
will enhance advocacy and 8duc8tion efforts in the UK. furthering Comnwn Sense's mission lo help children
thrive in the digital world.
New board members:
- Sir Jeremy Wright KC MP, fom8r Secretary of State al the Department for Digital. Curture, M8dSa. and Sport.
- Jenny Affia, a léading privacy and repLrtation lawyer and Seni¢r Partner at Schilling3.
Advisory councll membèrs-
Alex Clifford-Turner of 8loomberg LP
- Claire Enders of Enders Analysis
- Victoria Homby OBE of M8nlal Health Institute
Dave King of Digrtalis
- Dom Loohnis of The Unlock Part￿rshIp
- Prof. Dr. Sonia Livingstone, OBE FBA of London S¢h¢)ol of Economi¢
Dr. Angle Ma. of Fa¢uKy
Dr. Elizabeth Milovidov of The LEGO Group
Katy Potts of Islington Schools
- Sir Peter Wanless. CB of NSPCC
- Bob Wigley of UK Finance
- Poppy Wood of Reset
We would like to thank all our previous *fvi50ry board members for their valuable guidance and insights.
Flnancial review
• Golng concgrn
After appropriate onqLriri¢S. the Trustses have a reason8ble exp8ctstion Ih¥t the Company ha8
adequ8te re￿￿S to con1'n￿ In operallonal ex18tence for the foreseeable future. For thls re88on, they
¢onlinue lo adopt the going concern basis in preparing the financial statsm¢nts. Further detai15 regarding the
adoption ofthe going concem basis can be found in th& accounb'ng policias.
Reserve polocy
It is thè policy of the charity that unfestricted funds which have not been designat￿1 frjr a specific use Should be
maintained al a level equlvalenl to befvleen and six months of unreslricted charitable expenditure. The
Trustees consider that reserv8s al this leval will ensure that. in the ev8nt of 8 signifficant drop in funding. they
wlll be able to continue the chaWs current activities while consideration is given to ways in vthith additional
fvnds may be raised. This level of reseNes has been mairtaned throughout the year.
Page 5

COMMON SENSE MEDIA
IA company Ilmited by guarants&}
TRUSTEES. REPORT ICOMTINUEDI
FOR THE YEAR ENDED 31 JULY 2024
Looking ahead
As Common Sense Media enters the 2024k25 fiscal year, are focused on the UK Online Safety Act
im￿eMentation, ensLtring children's eXperien￿S and voices remain central lo regulation and education. We are
also committed to shaping responsible technology. particularly in view of the Al Bill and Private Membe¢s Safer
Phones bill.
Our new global Al initiatives-including Al product ialings and rgvigws. Al literaGy matèrials for leache[8 and
leamets. research on generatsve Al, and UK educ*'on and Kx)licy convening5-a￿ helping build understanding
of tha rolo of omefging technology in children's lives. while informing familles, educators and regulators.
We look forward lo meets.ng policymakers Bnd fri￿d$ of Common Senge Media at the Al Action Summit in
Paris and the Al Fringe Festival in London in February 2025.
StrUC￿re. govgrnancè and management
• Constitutlo
Common Sense Media is registsred as 8 charrtable company limited by guarantee and was set up by a Trust
deed.
Public beneflt
The Trustees confirm that they have complied wth their duty in Sgcts'on 4 of the Charities Act 2006 to have du
regard to the Charity Commlssion's general guidance on Charilies and Public Benafil
Small company provlslong
Thr3 report has teen prepared In act>)rda￿e wlth thE provisitin$ applicabje to ts)mpanies enutled to the small
companies exwnptKSn.
Page 6

COP4JMON SENSE MEDIA
IA company Ilmitad by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
stst¢m8nt of Tnjstees, rospon$lbllttle8
Tho Trustèés (who are also the di1￿10T$ of the Company for the purposes of company law) are responsible for
preparing the Trustees, report and the financial statements in accordan￿ with applicable law and United
King¢om Accounting Standards (United ￿ngdoM Generally Acc8Pt8d Accoum'ng Practice).
Company law requires the Trustees to prepare finantial stslemènts for each financial year. Under company
law. the Trustee8 rnust mt approve the financial statèments unless they are satisfied that they give a true and
fair view trf the stat8 of affairs of the Company and of tts in¢oming wources and application of resources.
induding Its income and expenditure. for that period. In preparing these finanaal Statements, the Trustees are
requited to".
select suitable accounting policies and then apply them consistendy.,
abS￿e the methods and principle5 of the Charities SORP {FRS 1021",
make judgments and ac£ountiThJ esttmates that are reaSona￿e 8nd prudent",
stste whether applicable UK Accountlng Standard8 IFRS 102) have trmn followed, sublect to any
m3t8rial departures disdosed and explained in the financial statements",
prepare the financial statements on the going concern basis unless it Is inappropnats lo presume that the
Company will continue in business.
The Trustees are responsibl8 for keèping adewata accounting records that gre sufficient to show and expl8Sn
the Company's transactions and discla%e with reason8ble accuraw al any time the financial po￿11￿ of th8
Company and 8n8ble Ih8m to ensure that the financrdl statements comply wilh the Companies Act 2006. They
are also responsible f¢K $af&Juardiro the assets of the Company arky hence for tsknng reaSona￿e Steps for the
prevention and detection of fraud and other irregular￿e$.
Approved by order of the members of the board of Trust88s on 24 April 2025 and signed on th￿r behalf by."
Mr D Kulzenga
Page 7

COMMON SENSE MEDIA
IA company limited by guarantee)
INDEPENDENT EXAPIIINER'S REPORT
FOR THE YEAR ENDED 31 JULY 2024
Independent 8xamlnefs report to the Trustees Of Common Sense Medla {'the Company'l
I report lo the charity Trusl88s on rry examination of th8 accounts of the Comparby fly th8 year ended 31 July
2024.
Rosponslbllitl8s and basls of report
As the Trustees of the Company (and its dir8ctorE for the purpo8e8 of company law) you are responsible for the
preparation of the accounts in accordanco with the requirernents of the Companies Act 20061.the 2006 Aet'l.
Having sab'sfied myself that the ￿cOurrts of tre Company are not required to be aL¥Jlt8d under Part 16 of the
2006 Act ard arè Èligible for independent examination, I report in resp&ct of my examination of the Company's
8CC4Junls carried out under section 145 of the Charities Act 2011 (Yhe 2011 Act'l. In carryiw OLrt my
ex8mination I have follow￿ Directions given by the Charity Commission under se¢tioTr 145151{bl of the
2011 Act.
Indopendgnt examinerf$ ststsment
I hgve Gompleted my examin8tlon. I confiim ihat no matters have come to my att￿tic￿ in connecbon wlh the
&xaminab"on givlng me cause to believe:
accounknng records were not kept in respoct of Iho Company as r￿UIred by sectr)n 386 of the 2006 ACL
or
the account8 do not ￿0rd tr￿ records., or
the accounts do not comply the accounting requiroments of s￿b0￿ 396 of the 2006 Act other than
any requirement that th8 a￿urrtS giv8 a'tru8 and faiff view whlch is not a matter considered as part of
an independent examin3b"on.' or
the aco)unts have not been prepared In a¢￿1rdance with th8 methods and principles of the Statement of
Recommendgd pract1￿ for accounting and raForting by charities [ap￿1¢able to Gharities preparing Ih&ir
accounts in accordance wth the Financi81 Reporting Standard applicable in the UK and Republic of
Ireland IFRS 10211.
I have no concem5 arKI have come across no other matters in conneo*"on with the examinab.on to which
attention shoukl be dra￿ in this rgport in order to enat4e a proper Lmd¥standlng of the 8ccounts to be
reached.
This reFXJrt is made 5dely to the Companls Trnstees, as 8 bcAty. in accordanc8 IWth P9rt 4 of the Charities
(Accounts arKt Reports) Regulab'ons 2008. My work ha5 been unclertaken so that I might st8te to the Companys
Tru$te9S those matters l arn required to state to them in an Ir￿eF￿1ent axamineT'8 report and for no other
urposo. To thet fullest 6xtenl pÈmitted by law, I dD not accept or assume resw)ngbility to anyone other Ihan
ihe Ccrtnpany and th• Companl8 Truste68 88 a bcdy, fcf my work or for Ihls report.
Signed..
D8tsd.' 24 April 2025
Nichc4as M Baldwn
BAIEconl FCA DChA
BaldM4n Seofi•ld Accountancy LLP
Chartered AcC￿ntants
Page 8

COMMON SENSE MEDIA
IA company Ilmited by guaranto81
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCQME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 JULY 2024
Restrlcted Unrestrtcted
funds
funds
2D24
2024
Totsl
funds
2024
Total
funds
2023
Not&
Income from:
Donaticms and legaaes
63.950
10
83.960
t4.If8
Total Income
63.950
10
63.960
14,118
Expendlturg on:
Charitable aGtivits'es
133.399
32,079
165,478
87,881
Total exp•nditure
133.399
32,079
165.478
87,881
Net expendFture
Transfers bahveen fvnds
{69,449)
69,449
132.069)
169.449)
{101,5181
(73, 763J
10
Not mov?ment In fun(ts
1101.S181
1101.5181
(73, 763)
R•¢ollcillatlon of lund$:
Totsl funds brought fon¥ard
Nel movement In ILfftds
166A73
1101.518)
185.473
(101,5181
239.236
IT3.763)
Total funds ¢arrled fov•vard
61955
63,95S
165.473
Tho St*ement of financial adv[tI￿ includes all galns and1088es recowi98d In th8 year.
Thg notes on paggs 11 to 18 fomi part of these ffinandal statements.
Page 9

COMMON SENSE MEDIA
{A company Ilmited by guarantee)
REGISTERED NUMBER: 1188840
BALANCE SHEET
AS AT 31 JULY 2024
2024
2023
Note
Current assets
Cash al bar&( and in hgnd
83.914
194033
83.914
19&033
Creditors.. amounts f811ing due within one
{19.9691
(29.560)
Net ￿rrent assets
63.955
165,473
Total net a55ets
64966
165,473
Charity fund$
Rastrict&Y fijnds
Unrestn"(led funds
10
10
63,965
165,473
Total funds
63.9S6
165,473
The Company was entIt￿d lo exemption from audr( under sedon 477 of the Compani88 Act 2008.
The members trwe not requlrgd the company to obtain an audit for the ye8r in question In accordanca wllh
seCtiC￿ 476 of Ctsmparies Act 20C6.
The Tll￿tees aCknO￿edge Ih8ir respMslbilllies for complytThJ with the requir8m8nls of Ihe Act respect to
ac￿)Un11n9 records and preparauon of finanaal statèments.
The financi818tstements h8ve been prepared in accord8nc8 with the provision8 applicable ID entities sJbject to
the smal companiès regime.
The finawal stalem¢nts were approved aTrJ authorwl for is8uo by thè Tru8t888 on 24 Aprfl 2025 Signed
on thelr behalf by-.
Mr D Kuiz•nga
The note5 on pagas 11 to 18 form part of these financlal statsmgnts.
Pffje 10

COMMON SENSE MEDIA
IA company Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YE4R ENOED 31 JULY 2024
General infom7alon
Common Sense Media is a private company lirnited by guanntee Incorporated in England and Wale5.
Accounting poll¢le$
2.1 Ba818 ol pr•paration of flnancial statgm*nts
The financial $tal&ments have ￿fjn prepared In acts)rdanee wlh the Charitie5 SORP IFRS 1021-
Accourrting and Reporting by Charthes". Statemont of Recommend6d Practlce applicable to charities
prèparing their accounts in acCOrdar￿ wth thè Finanaal Reporting Standard applicable in Ihg UK
and RepubliG of Ireland {FRS 1021 leffectnie 1 January 20191, the Financial Reporting Standard
applicable in thè UK and Republi¢ of Ir¥Jand IFRS 102) and the Companies Act 2006.
Common Sense Media megts the definiiion of a public benefft entity under FRS 102. Assets and
liabilitles are initially r8cognised 81 histori￿1 cost or transath.on value unless otherwise stated in the
relevant accounting policy.
The ¢harity has taken advantage of the provisions of SORP for tharthes rwrt to prepare a Ststsm￿t
of Cash Flows.
The finan￿81 strAlèment arè prepared in slèrling, which is the functional currency of the charity.
Monetary amounts in these financial statements are rounded to the nearest £.
The financlal ststements havè W prepared under the h18torkal cost convention. The princlpal
8(xxxJnling wli¢i$s adopted are sel out bg1(yw.
2.2 Income
l Ir￿ne 18 r￿n1￿1 once the Company has entitiement to in￿ne. rt is probable that Ihe
income will be rgcelveLf and the amount of income recelvable can ba mea8ur8d ￿liablY.
Th8 recoonitt.on of income from leoadès 1$ dèpèndent on estsblishing entiyement. the probabilty of
rece¢pl and the abilrty to estimate wlth SLtha8nt acojracy tha amount rec8ivable. Evider￿e of
entitlemont t¢ a legacy exi818 when the Company has suffiuent evidence that a gift has been left lo
tham (through kn￿fjdge of the existenc8 of a valid will and the ¢Jeath of the benefactor) and thg
èxecutor is $alisfied that the propety in question will not k required lo salh8fy daims in the estata.
Receipt of a legacy must be r8cognised when il 18 probable that it Mll be received and the fair value
of the amount receivable, whlch wll generally be the expected cash amount to ba distributed lo th
Cornpany. can ￿ ￿lIablY rneasuT￿.
2.3 Expendl¢ure
Exw)drture 18 reGogni8ed onc8 there is a legal or constructive obligation to transfer economic
benefft lo a third party. il is probable that a Ifansfer of economic beneffts will be required in
5etttement gnd the amount of the obligation can be measured relHbly. ExpendItu￿ is classified by
activity. The CDSts of 6￿h 8ctSwly are mada up of the total of direct costs and shared costs,
induding support costs involved in undertaking each activty. Diract costs attrtbutable to a single
ocltvlty are allocatad direcuy to that actTvity. Shared costs which conthbute to more than one activity
and ￿pport cost$ whiGh we not attributable to a single activtly are appc)rtioned btheen those
activ¢tse$ on a basis conslstent with the use of resources. Centrdl gtsff costs are allocated on the
basis of tome spent and depwalion (*arge3 allocated on the portion crf the assevs use.
Expertthlure on charitable 8th"vrtie8 18 incurred on dir8cNy und8rtaknng thè activities which furth8r the
Company's objeth"v8s. as well as any associated support costs.
Page11

COMMOM SENSE MEDIA
IA company limit8d by guarante•l
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY2024
Accountln9 poll¢ies {continuedl
2.3 Expenditure {contlnuedl
All expendtture is inclu&ve of irrecoverable VAT
2.4 Cash at bank and in hand
Cash at bank and in hand in¢lud8s cash and short-term highly liquid investsnents with a 8hcrft
maturity of three months or less from date of acquisition or opening of the deposrt or similar
cDunl.
2.$ Llabllltles and provlslons
Liabil￿.8$ are recognised when there is an obligats'on at the Bal8nc8 sheet dat8 as a result of a past
enl il Is PTobable that a transfer of economic benefit wll bè required In sett10m8nt. and the
amount of the $8ttlemfrnt be eslirnated reliably.
Li￿lI1116S ar8 rg¢(NJnlsed at th8 aTHount that the Company anticipates it will pay to $elUe the debt or
the amount it has rec8iV8d as advancad payments for thé goods or servic8s il must provide.
Provision$ rneasured at the t*sl esllmatfr of the amounts ￿quIred to setue the obligation.
Where the effect of the time value of money is mateTial, the provision 18 based on the prèsent value
of those arnounts, discounted at the pre-tax discount rate that ￿ffeCts the ri8ks specific to the
liability. The LnwinthThJ of the discount is ￿¢09￿￿$¢{1 in the Statement of financial artiviti&$ as a
finance cost.
2.6 Flnan¢lal instruments
The Company only has fina￿la1 assets and financial liabilities of a knnd that qualfy as basic
financi81 instrjments. Basic financial instwments are initially r6cognised at transaction value and
subsequenuy measur8d at their settiemant value w>th the exception of bank loans whlch are
sub5equenlty measured al amortised cost using the effective interest method.
2.7 Fund accounting
Genoral funds are unrestricted fijnds which are available for use at the discretion of the Tiustees in
ftjrtherance of the general obj8Ctives Df the Company and wh￿h have not been de8ign8ted for other
purpos8S.
ReS￿ted funds are lunds which are to be used in accordance ￿th spectnc restrictTon8 Imposed by
)norg or which have be8n raised by the C*)mpany for p8TtiuJlar purposes. The custs of raising and
administering such funds are charged against the spo¢tfi¢ fund. Tha aim and use of each restricted
fund is set out in th8 notes to the financial statements.
Income from donatlons and legacles
Restrlcted Unrestrfctsd
funds
funds
2024
Total
funds
2024
Donatior
63,950
10
63.960
Page 12

COMMON SENSE MEDIA
IA company Ilmtted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
Income from donatlon9 and legacles (contlnuedl
Resfnct￿ Unr8Stncted
fvnds
funds
2023
2023
Total
runds
2023
Dona￿On6
12,600
1,518
74.118
Analysls ol •xpenrtiture on charltablo acllvltles
Summary by fund type
R6strlcted Unrestrlcted
fund$
funds
2024
2024
Total
2024
Diract cost8 - Charilaue activities
133,399
32,079
165.478
Rastit8d Unrestiicted
ftjnds
funds
2023
2023
Total
2023
Direct costs- Charitable a¢tivitie8
78.773
9,108
87,881
Anatysls of ex￿ndItsre by activitl8s
Act￿rt￿6
undertak•n
dlrecty
Support
Total
nds
2024
2024
Dlrect co*- Charrtabk8 acbvrtie8
153,735
11,743
1SV78
ACt￿tt
und&rt8ken
diRclly
2023
Support
Total
fvnds
2023
2023
Diract eost5- Charitable adivitsgs
83,368
4.573
87.881
Pag¢13

COMMON SENSE MEDIA
{A company Ilmtted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR E14DE0 31 JULY 2024
Analysls of expendltur• by activities (conllnuadl
Anatysls of direct costs
Total
funds
2024
Total
funds
2023
Consultarw fees
Bank ch8igE5
Inswan
Postsge
Profgsslonal fees
Transp¢Jrtab"on and $ubsi8tence
Office Supplies
Tefephone
Spaco rental
Subs¢riplions
133,399
142
2,722
78, 773
113
926
16
400
4.020
6.549
437
765
478
222
675
7.466
153,735
83,368
Analysis of support ¢osts
Totsl
Tolgl
fund&
2024
2023
Lggal and profrssional fe88
Independent examinatlon
10.183
1,560
3.073
11,743
4.513
Indèppndfjnt ex4mIne￿9 rem￿￿OratIOn
2024
2023
Fees payablè to the Compaty$ Independent ex8mlnerforthe independent
examinatron of the Company's annual aceounts
1.560
1.440
Page 14

COMMON SENSE MEDIA
IA company Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
TrustQos' romuneratlon and ex￿nseS
During the year, no Trustses retEived any remuneration or other benefits (2023- £NIU.
During the year ended 31 July 2024, no Trustee expen8es have been incurred (2023- £NIU.
Creditors.. Amounts falllng duè wlthln one year
2024
2023
Trada Creditors
Accruals deferred income
18.399
1.560
9.560
19.959
29,560
Flnanclal Instwmentss
2024
Financlal assgts
Finanaal assets mgasured at fair value through inLyJme and expendrtur8
83.914
195,033
Financial assets mgasured at falr value thrcwJh income and expendbtura (Limprise bank balances.
Page 15

COP41MON SENSE MEDIA
IA company Ilmlted by guarantsel
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY2024
10. Statsment of funds
Ststsm•nt offunds- current year
8alance ￿ 1
August
2023
Trdn$fers
Balance at
Inlout 31 Juty 2024
Incomg Expondlturo
Unrgstrlcted funds
Genwal Funds
165.473
10
132.079)
169,4491
63,955
Rastrlcted funds
Restricted Fund
63.960
(133.3991
69,449
Total of funds
164473
63,960
1165,4ni
63.955
Slalomènt of fund8- prfor year
Balance 8t
l August
2022
Transfe￿ Balanco et
out 31 July 2023
Incom8 Expenditur8
Unrestrktsd ￿ndS
G&neral Funds
239.236
1.518
. 108)
(66. 173)
165,473
fund
Restrcled Fund
12,8L
(78. 773)
66.IT3
Total of funds
239,236
14.118
(8T.88fJ
165.473
Page 16

COMMON SENSE MEDIA
(A company Ilmlted by guarant991
NOTES TO THE FINANCIAL STATEMEP4TS
FOR THE YEAR ENDED 31 JULY 2024
11. Summary offunds
Summary of funds . Current year
8alance at 1
August
2023
Transfors
Balance •t
Inlout 31 July 2024
Incomg Exp•ndtturn
Generol funds
Rastrictad funds
165.473
10
63.960
132.0791
(133.3991
(69.4491
69,449
63,955
166.473
63.960
1165.478)
63,955
Summary of fund8 - prlor year
8alance at
I August
2022
Trnnsfo
Balanc8 at
FIVout 31 July 2023
Inoomg Expenditu
General funds
Restricted funds
239,236
1,518
12.600
f9, 108)
(78,773)
(66. 173)
66. q73
f85,473
239,236
14,118
(87,88fJ
165,4T3
Pag8 17

COMMON SENSE PIIEDIA
IA company Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
12. Analysis of net as*ets bet•fftn funds
Analysis of n¢t 8550ts bet￿n funds - Gurrnnt period
Unreslrtctsd
fund$
2024
Total
fund$
2024
Current 8ssets
Crè¢rrtors due wilhin one year
83,914
(19,9591
83.914
119.959)
Total
63.955
83,956
Analy818 of net assets betweèn fund#- prfor perlod
Unrestrfcted
ftjnd
2023
Tot
funds
2023
Current assets
r¢ditors due within one year
f9&033
(29,560J
195,033
(29,560)
T¢tal
165,473
165,473
Paye18