Registered nurnbèr: 12115998 Charity number.. 1188840 COMMON SENSE MEDIA IA company limited by guarantee) UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
COMMON SENSE MEDIA IA company Ilmlted by guarantee) CONTENTS Page Reference and administrative details of the Company* Its Trustees and advisers Trustees, report Trustees, responsibilitie5 Statement Independent examiner's report Statement of financial activlti85 Balance shaat 10 Not6s to the financlal slatements
COMMON SENSE MEDIA IA company Ilmlted by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 JULY 2025 Trustèès Mr D Kuizenga E Pack Mr J Steyer Rt Hon E H B Vaizey Sir Jeremy Wright KC MP Jenny Afia Company registered number 12115998 Charity registgr&d numbèr 1188840 R&glst&red offS¢e 3 Eunhill Row London EC1Y 8YZ Company secretary Mr D Kuizenga Independent examiners Baldwin Scofield Acoounlancy LLP Chartered Accountan15 3 Newhouse Business Centre Old Crawley Road Horsham Wesl Sussex RH12 4RU Page 1
COMMON SENSE MEDIA IA company Ilmited by guarantè81 TRUSTEES, REPORT FOR THE YEAR ENDED 31 JULY 2025 The TrLJslees present their annual report together with the fnanCIal slalemenls of the Common Sense Media for the 1 Augu512024 10 31 July 2025. The Annual ieport serves the purposes of both a Tru5tees' report and 3 direclois, report under company law. The Trustees confirrn that the Annual report and financial slalements ol the charitable company comply with the current slalLJlory requirements, the requirements c>1 the chari18ble company's governing document and the provisions of the Slalemenl ol Recommended Practice ISORPI applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 leffective 1 January 20191. Sillce the Cornpany qualifies as small under section 382 of the Companies Act 2006, the Slralegic report required of medium and large companies under the Companies Act 2006 Islralegi¢ Report and Oireclor5' Reportl Regulations 2013 has been omitted. Objectives and activities Polici8s and objectives Common Sense Media is a child advocacy charity dedicated lo improving the lives of children and families by providing Irllslworthy information. education, and an independent Voice to help them Ihiive in the 21 sl century The UK-regislered charity works with Common Sense Media in the US. In setting objectives and planning for aclivilies. the Trustees have given due consideration lo general guidance published by the Charity Commission relaling to public benefit, including the guidance 'PubliG benefit." iunning a charity IPB21'. Strat8gl8s for achigving objectlV95 The ch3rily's objectives are specifically reslricled lo the adv3ncemenl of education for the public benefit, in particular-bul not exclusively-by conducting research, raising awareness. and providing resources for educators, parents. caregivers and children lo navigate the digital world. Common Sense's ultimate goal is to Address the influence of Al. social media, technology and public policy in fostering children's well-being. Overall, we.. Advocate.. Drive technology policy and platform accountability to protect children'5 safety, piivacy and well-being, serving a5 a Iransallanlic bridge lor youth digital advocacy. Educate.. Adapt and di51ribule our free digital citizenship and literacy curiiculLJm for Years 1 through 13, reaching over 24,000 UK teachers lo dale in partnership with the education departments of Wales, Scotland and the London Borough ol Islinglon. Investigate.. Condu¢l and share independent research on young people's use of media and technology. and its impact on children's 5ives, with families, edu¢alors and policymakers. Rate.. Provide families with the 18rgest, most Irugled library of independent, age-based ratings and review5 of media through our websile and app. leaching approximately 4 million UK households via our partnership with Sky. and 124 million households worldwide. Page 2
COMMON SENSE MEDIA IA company limited by guaranteel TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 JULY 2025 Achievèmen15 and performance Main achievements of the Company The past year was marked by significant progress for Common Sense Media, building on long-lerm partnerships that Ènhance the suslainabilily and impact of our organi5alion. "Common Seiise Media provides an inwaliiable resouice for oijr Early Years .ffudenls. Thiough their engaging nd clever Digital Citizens. our children s introduced lo the online world ifj a and sale bvay... KS, Compuliiig Teacher, Londoii. England Key oul¢omes include. Digital literacy growth & global EdTech leadership Our digital literacy loolprint in UK schools grew by 16 /. year-over-year lo more than 28,000 active registered educators. This growth was driven by ongoing engagement and meeting teachers where they are, including.. a. Bell 2025,. Showcasing our free school Digital Literacy and Curriculum resources. Panel discussion on 'Online Safely and Digital Resilience in EduGalion Perspectives from the UK'S Devolved Administrations with Welsh Government and Northern Ireland b, Contributing to DIE'S new Al Training videos. c. Supporting Safer Internel Day resources and webinars. d. Parliamentary briefing of LSE research on the efficaGy of our digital literacy curriculum. e. Responding lo the call for evidence from the Lords Select Communications and Digital Committee's rnedia literacy inquiry. Arranged a School lour lo see digital literacy in action, and focus groups with parents and teachers Presented al European Council's Year of Digital Literacy events. l. Sustaining partnership with education departments of Northern Ireland, Wales's Digital Resilience in education team, EdLJcation Scotland, the London Borough of1s1in9lon Schools Computing team and the NSPCG.. The Coinmoii Sense Digilél Cilizenship Ctirriculum has been a game-changer lor our school. 11 gives Ghildren the tools to navigate th& digital world safely and confidently. The inleraclive lessons really resonate with them, and ltre noticed a huge improvement in how they approc?ch online inleraclions.. AR, Y&ar 6 Teacher & Digital Leamirjg Lead, London, Englanrl "Con7mon Senses (Al Lil&racy Gurriculum) frdmework provided <1 launchpad for somg very grown-up and insighmul discussions that regul8rfy wandered off into th8 hint&rlafid off personal data, mental h&allh. responsible Al use, bi8s, friendship, and the natu of ronn&ction. RJ, le8Ghpr, England Page 3
COMMON SENSE MEDIA IA company limlted by guarantael TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 JULY 2025 Achi8V8mènts and performance Icontinuedl • TransatlantSc digital advocacy Commofj Sense Media solidified its role as a transallanlic lechnolo9y policy bridge by.. a. Subrnilling responses lo Dfcom, ICO, DfE, and select committee calls lor evidence. b. Meeting with senior policymakers and government officia15 to provide updates on Common Sense research, Al inilialives and shared priorities, including the Online Safety Act, Social Media, Al and platform guardrails for children's well-being. c. Gollaborating with techUK, UKAI, peer advocacy groups on child safety Online, digital and Al literacy, and Al in education. d. Oiganising youth voice inclusion in convenings. On the eve of the historic Paris Al Action Summit. together with LEGO Group and the NSPCC we hosted an Invile-only event Global Al Forum on Children & Youth Education and Well-Being. We explored the profound impact of Al and emeiging technology On children and youth worldwide across education and innovative learning, play. safely and well-being. and civic and economic opportunity. TrLJStee Jim Sleyer presented al the Al Summit, and our contributions continued during the Al Fringe Summit 2025 in Paris and in London with a youth voice debate on Al. f. Leading an Al panel at the inaugural London SXSW. g. In June 2025, thanks to Faculty Al co-hosted with the NSPCC an Online Safety Act Enforcernenl. roundtable. h. Publishing reports and articles throughout the year. i. Convenings in the United Stales for our UK partners in regulation. government and advocacy. strategic Partnerships a. Bloombarg partnership: Focused on Children's digital well-being in the era of Al. i) In February 2025, hosted Transatlantic Policy & Regulation Perspectives on the Impact ol GenAI on Young People" roundt8ble with globally renowned policy and regulatory representatives. Al experts, GenAI platforms, and child advocatès from the UK and US. ill Conlribuling to Bloomberg's Connected Families Take Your Kids lo Work programme delivering engaging Al Literacy workshops. b. NSPCC: Established in 2024, we collaborate on three programmes.. I Implementing Common Sense's digital lileraoy cuiricula across UK schools. Following the Successful pilot programme In two Welsh dislricls 1851 year, the program is part of the NSPCC'S "Speak Out Slay Safe" SchDoI Coordinator offering to all UK primary sehools. ill Advocating for children'5 voice and s3lety in Al and emerging technologies. iiil Developing joint youth research. c. Ofcom: Commissioned a year long media literacy teacher inlerver)lion project in Cornwall and Devon's schools in areas of high levels of deprivation. Page 4
COMMON SENSE MEDIA IA company limited by guarantegl TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 JULY 2025 Achievements and performance Icontinuedl GoveTnance Vve are grateful lo Common Sense Media UK'S 8oard ol TrLJslees and the Advisory Council who support advDGacy and education efforts in the UK. We welcomed Jonathan Kewley, Chair of the Clifford Chance LP Tech Group lo our Advisory Council. Advisory Council mèmbers.. Jenny Afia. SGhillings Alex Clifford-TurnEr, Bloomberg LP Glaire Ender. Enders Analysis Vi¢toria Hornby OBE, Mental Health Inslilule Jonalh2n Kewley, Clifford Chance Dave King of Digitalis Prof. Dr. Sonia Livingslone, OBE FBA of Lolldon School of Economic5 Dr. Angle Ma, Faculty Dr. Elizabeth Milovidov, The LEGO Group Kaly Potts, lslington Schools Sir Peter Wanless, CB of NSPCC Bob Wigley, UK Finance - Poppy Wood,Resel Lord Ed Vaizey Sir Jeremy Wright KC MP After 5 years Dom Leohnis has stepped down from tha council and we thank him for his thoughtful insights and guidance. Financial review Going ¢oncorn After making approprlale enquiries, the Trustees have a reasonable expe¢lalion Ihal the Company has adequate resources lo continue in operational existence for the foreseeable fLJture For thi5 re2son, they continue lo adopt the going concein basis In preparing the financial stalemenls. Further details regarding Ihtr adoption of the going ¢oncern basis can be found in the 2c¢ounling policies. Rèservè policy 11 is the policy of the charity that unrestricted funds which have not been designaled for a specific use should be rnainlained at a level equivalent lo between three and six months of unreslricled charitable expenditure. The Trustees consider that reservès St this level will ensure that, in the event Df a significant drop in funding. they will be able lo continue the charity's current activities while consideration is given to ways In which additional funds may be raised. This level of reserves has been maintained IhroughDuI the year. • Looking ahéad As Comrnon Sense Media enters the 2025-26 fiscal year, we are focused on the UK Online Safely Act implemenlalion, ensuring children's experiences and voices remain central to regulation and education. and push for robu51 safeguards for children in the era DI Al. We are Gommilled to shaping responsible technology so ihal children can thrive in the always on digital world. look forward to meeting policymakers and friends at our, DSIT, NSPCC and Wilton Park 's dialogue in April 2026, 2nd our summit with former Vice president ol the EU, Margrelhe Ves13ger and Save the Children Denmark in Copenhagen in May 2026 to redress the harms of social media eia and be more proactive with Al. Page 5
COMMON SENSE MEDIA IA company limited by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 JULY 2025 structure, governance and management Constitution Common Sense Media is registered a5 a Charitable ¢tsmpany limited by guarantee and was sel up by a Trust deed. Major Rlsks The Trustees have assessed the major risks lo which the charity 15 exposed, and are satisfied that systems ar in place to mitigate exposure lo the majDr risks. Public benefit The Trustees Confirm that they have complied with their duly in Section 4 of the Charities Act 2006 to hav8 du regard lo the Charity Comrni5510n's general guidan¢e on Charities and Public Benefit. Small company provisions This report has been ppared in accordance with the provisions applicable lo companies entitled to the small companies exemption. Approved by order of the members of the board of Trustees on 27 April 2026 and signed Dn their behalf by.. Mr D Kuizenga Page 6
COMMON SENSE MEDIA IA company limited by guarantee) STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 JULY 2025 The TrLJStees (who are also the directors of the Compally for the purposes of company lawl are responsible lor preparing the Trustees, report and the financial slaternenls in actordanee with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees lo prepare lin2nr.ial gt31emenls for each financial . Under company law, the Trustees musl not approve the financial slalemenls unless they are satisfied that they give a true and fair view ol the slate of affairs of the Company and of its incoming resources and application of resouices, including ils inGome and expenditure, lor that period. In preparing these IinanGial slalements, the Trustees are required lo.. select suitable accounting policies and then apply them consistently-. observe the methods and prinGiples of the Charities SORP IFRS 1021., make judgments and accounting estimates that are reasonable and prudent.. slate whether applicable UK Accounting Standards IFRS 1021 have been followed, subject lo any material departures disclosed and explainèd in the financial statements.. prepare the finanGial slalements on the going concern basis unless It is inappropriate lo presume that the Company will continue in business. The TrLJStees are responsible lor keeping adequate accounting records that are sufficient lo show and explain the Company's transactions and disclose with regsonable aGcuracy at any lime the financial position of the Company and enable them to ensure that the financial sl3lements comply with the Companies Act 2006 They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps lor the prevention and detection of fiaud and Dlhei irregularities. Approved by order ol the members of the board of Trustees on 27 April 2026 and signed on Ils behalf by". Mr D Kuizgnga Page 7
COMMON SENSE MEDIA IA company 5imlted by guarantetrl INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 JULY 2025 Independent examlner's rèport to the Trustèes of Common Seiise Media I'the Company'l I report lo the charity TrLJStees on my examination of the accoiinls of the Company lor the year ended 31 July 2025. Responsibilitie5 and b4515 Df report As the Trustees ol the Company land 115 dirèctors for the purposes of company lawl you are responsible for the preparation of the accoLJnts in accordance yvilh the requirements of thè Companies Aet 2006 I'lhe 2006 Act'l. Having s21isfied myself that the accounts of the Company are not required lo be audited under Part 18 of the 2006 AGI and are eligible for independent examination, I report in respect of my examination of tne Company's a¢¢ounls Carried out under section 145 of the Charities Act 2011 I'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 14515llbl of the 2011 Act. Independent examiner's statement I have cornpleted my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause lo believe.. accounting iecords were not kepl in respect of the Company as required by section 386 of the 2006 Act.. or the accounts do not accord with those records.. or the accounts do not cornply with the accounting requirements of section 396 of the 2006 Att other than any requirement that the accounts give a 'liue and fair, view which is not a matter considered as part ol an independent &xaminalion'. or thè accounts have not been prepared in accordance with the methods and piinciples of the Slalemenl of Recommendecs Practice for aGcounting and reporting by charities lapplicable lo charities preparing their accounts in accordanoe with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211. I have no concerns and have Gome across no other marters in connection with the examination lo which allenlion should be drawn in this report in order to enable a proper Ljnderstandillg of the accounts lo be reached. This report Is made solely lo the Company's Trustees, as a body, in accoidance with Part 4 01 the Charities (Accounts and Reportsl Regulations 2008. My work has been undertaken so that I might state to the Company's Trustees those mallers l am required lo stale lo them in an Independent examineF'S report and for no other purpose. To the fullest extent permilted by law, I do not accept or assurne responsibility lo anyone other than the Company and the Company's Trustees as a body, lor my work or for this report. Signed.. Dated, 27 April 2028 Nicholas M Baldwi BAIEconl FCA DChA Baldwin Scofield Accountancy LLP Ghartered AGcountants Page 8
COMMON SENSE MEDIA IA company limited by 9uaranteol STATEMENT OF FINANCIAL ACTIVITIES IINCORPORATING INCOME AND EXPENDITLIRE ACCOUNTI FOR THE YEAR ENDED 31 JULY 2025 Restricted Unrestricted funds funds 2025 2025 Total funds 2025 Total funds 2024 Not8 Income from- Donations and legacies 131,487 94,053 225,540 63,960 Total income 131,487 94,053 225,540 63,960 Expenditure on= Chaiilable activities 132,000 54,499 186,499 165,478 Total •xpenditur& 132,000 54.499 186,499 165, 4T8 Net lexpènditurèllincome Transfers between funds 15131 513 39,554 15131 39,041 (107,518) Net movemollt in funds 39,041 39,041 (101,518) Reconciliation of funds- Total funds bioughl forward Nel movement in funds 63,955 39,041 63,955 39,041 165.473 (101.518) Total funds carried fotward 102,996 102,996 63,955 The Statement of finan¢ial activities inclLJdes all gains and losses recognised in the year. The notes on pages fj 110 fjg form part ol these financial slalemenls. Page 9
COMMON SENSE MEDIA IA company limited by guarantee) REGISTERED NUMBER.. 1211S998 BALANCE SHEET AS AT 31 JULY 2025 2025 2024 Note Current assets Cash at bank and In hand 128,833 83,914 128,833 83,914 Current liabiliti85 Creditors.. amounts falling due within one year 2S,8371 (19,959) Ngt current as$pts 102.996 63,955 Total net assets 102,996 63, 955 Charity funds Reslricled ILJnds Unreslricled funds 10 10 102,996 63,955 Total funds 102,996 65,955 The Company was entitled lo exemption from audit under section 477 of the Companies Acl 2006. The members have nLII required the company to obtain an audit for the year in question in accordance with section 478 of Cornpanies Act 2006. The Trustees acknowledge their responsibilities for complying with the requirements of the Act with re5pe¢l lo accounting records and preparation of financial slalemenls. The financial slalements have been prepared in aGcordan¢e with the provisions applicable lo enlilies subject lo the small companies regime. Tne nnanciai siatements weie approved and authoM5Ed for i55ue by the Trustees on 27 April 2026 and Jigned on their behalf by.. Mr D Kuizenga The notes on pages 1110 19 form part of these financial stalemenls. Page 10
COMMON SENSE MEDIA IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 Gènèral information Common Sense Media is a private company limited by guarantee incorporated in England and Wales. Accountlng pollcles 2.1 Basis of preparation of financial statements The financial statèments have been prep8red in accordance with the Charities SORP IFRS 1021 Accounting and Reporting by Ch3rilies Slalement ol Recommended Practice applicable lo charitie5 preparing their accounls in accordance with the Financial Reporting Standard appliGable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10?) and the Companies Act 2006. Common Sense Media rlleels the definition of a public benefit enlily Ljnder FRS 102. Assets and liabilities are initially recogr)ised al historical c05t or transaction value unless otherwise Staled in the r8levanl accounting policy. The charity has taken advantage ol the provisions of SORP for ¢harities not lo prepare a Statement of Cash Flows. The financi81 statement are prepared in sterling, which 15 the functional currency of the charity. Monetary amounts in these financial slalemenls are rounded lo the rlearest £. The financial slalemenls have been prepared under the historical cost convention. The principal accounting policies adopted are sel out below. 2.2 Income All income is recognised once the Company has enlitlemenl lo th& income, it 15 probable that the income will be received and the amount ol income receivable can be measured reliably. The recognition of Incorne from legacies is dependent on establishing enlillemenl. the probability of receipt and the ability lo e51im8le with sufficient accuracy the amount receivable. Evidence of entitlement lo a legacy exists when Ihe Company has sufficient evidence that a gift has been left lo them (through knowledge of the existence of a valid will and the death of the benefaclorl and the executor is satisfied that the property in question will not be required 10 satisfy claims in the eslale. Receipt of a legacy rnusl be recognised when il is probable that il will be received and the fair value of the amount feceivable, which will generally be the expected cash amount to be distributed to the Company. can be reliably measured. Grants are included in the Statement of financial activities on a ro¢eivable basi5. The balanc8 of income received for specilic purposes bul not expended during the period is shown in the relevant lund5 on Ihg Balance sheet. Where inGome is received in advance of enlillernenl of receipt, its recognition is deferred and irTrcluded in creditors as deleried income. Where entitlement occurs before income is received, the income is accrued. Page11
COMMON SENSE MEDIA IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 Accounting policies Icontinuedl 2.3 Expenditur& Expenditure is recognised once there Is a legal or ¢onslruclive obligation to transfer economic benefit lo a third party, it is probable that a Iransler ol economic benefits will be reqLJired in selllement and the amoLJnl of the obligation can be measured reliably. Expendiluie is classified by aGlivity The costs of each a¢livily are made up ol the lolal ol direct costs and shared costs, including support costs Involved in undertaking each aclivily. Direct costs attributablc lo a single activity are allocated directly lo that activity. Shared costs which contribute lo more than one activity and 5UPPOrt costs which are not attributable lo a single actVItY are apportioned between those activities on a basis consistent with the use of resources. Central staff costs ale allocated on the basis of lime spent, and depreciation charges allocated on the portion Df the asset's use. Expenditure on charitable aclivilie5 is incurred on directly undertaking the activities which further the Company'8 objeclivos, a5 well as any associated support costs. All expenditure is inclusive of irrecoverable VA T. 2.4 Cash at bank and in hand Cash al bank and in hand includes cash and short-term highly liquid inve51menls with a short maturity of three months or less from the dale of acquisilioll or opening ol the deposit or similar account. 2.5 Liabilitiès and provisions Liabilities are recognised when there is an obligation al the 831ance sheet dal* as a result of a past event, Il is probable th21 a transfer of economic benefit will be required in selll¢ment, and the amount ol the 5elllemenl can be estimated reliably. Liabilities ale recognised at the amount that the Company anticipates it will pay lo sellle the debt or the amount il has received as advanced payments for the goods or services it musl provide. Provisions are measured al the best eslitnale of the amounts reqLJired to sellle the obligation Where the effect of the lime value of money is material. the provision Is based on the present value of those amounts, discounted al the pre-tax discount rale that reflects the risks specific lo Ihe liability. The unwinding of the discount 15 recognised in the Slalemenl of financial activities as a finance cost. 2.6 Financial instruments The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments Basic financial instruments are initially recognised al transaction value and subsequently measured al their 5elllemenl value wlh the exception ol bank loans which are subsequently measured al amortised cost using the effective interest method. 2.7 Fund accounting General funds are unre51ricled fLJnds which are available for use at the discretion of the Truslees in furtherance of the general objectives of the Company and which have not been designated for other purposes. Reslricled funds are funds which are ID be used in accordance with specific restrictions imposed by donors or which have been raised by the Gompany lor partiCLJlar purposes. The costs ol raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is sel oul in the notes lo the financial statements. Page 12
COMMON SENSE MEDIA IA company Ilmlted by gLsaranteel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 Income from donatlon$ and legacies Restricted Unrestricted funds funds 2025 2025 Total funds 2025 Donations Grants 14,820 116,667 94,053 108,873 116,667 131,487 94.053 225,540 Reslricle(J UnresiriLled fuiids funds 2024 2024 Total funds 2024 Donations 63,950 70 63,960 Analysls of expenditure on charStable a¢tSvltlas Summary by fund typ Restrictèd Unre5trictsd funds funds 2025 2025 Total 2025 Direct costs- Charitable activities 132,000 54,499 186,499 RestriGt8tl Unrestricted funds funds 2C124 2024 Total 2024 Direct costs Charitable activities 133,399 32,079 165.478 Page 13
COMMON SENSE MEDIA IA company Ilmited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 Analysis of expenditure by actSvllles Activities undertaken directly 2025 Support costs 2025 Total funds 2025 Dire¢l costs- Charitable activities 178,005 8,494 186,499 Aclfvilies undertaken {rrIlY 2024 Support costs 2024 Total funds 2024 Direct costs- Charitable aGtivilie5 153, 735 11,743 165,478 Analysis of direct costs Total fund$ 2025 Tolèl funds 2024 Gonsullancy fees 88rik charges Insurance Professional fees Transportation and subsistence Office supplies Telephone Space rental SubsGriplion5 HMRC Penalties 151,929 149 2,590 12,710 4,060 2,630 507 133,399 142 2, 722 4,020 5,549 437 1,998 1.191 241 7,466 178,005 153, 735 Page 14
COMMON SENSE MEDIA IA company IiTYbltèd by 9uaranteel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 Analysis of expèndlturo by acllvltles {continugdl Analysi5 of support costs Total funds 2025 Tc)l&l funds 2024 Legal and professional fees Independent examination 7,184 1,310 10, 183 1,560 8,494 11,743 Independent examlner's r&munaratlon 2025 2024 Fees payable lo the Company's independent examiner for the independent examination ol the CorMp8ny's annual accounts 1.760 1,560 Page 15
COMMON SENSE MEDIA IA company limltèd by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 Truslee5' Mnration and expenses During the year, no Tru51ees received any remuneration or other benefits (2024 £NIL). During the year ended 31 July 2025, no Trustee expenses have been incurred (2Q24- £NIL). Credltors: Amounts falling due within ong yèar 2025 2024 Trade creditors Other taxation and social security Accruals and deferred income 12,324 12,SqO 1,003 18,399 t,560 25,837 19,959 Financial instruments 2025 2024 Financial assets Financial assets rneasured at fair value through incorne and expenditure 128,833 83,914 Financial assets measured al fair value through income and expenditure cc)mprise bank balances. Page 18
COMMON SENSE MEDIA IA company llmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 10. Statement of funds Statement of funds - current year Balance at I August 2024 Transfers Balance at inlout 31 July 2025 Income Expènditure Unrestricted funds General Funds 63,95S 94,053 154,4991 15131 102,996 Restrictèd funds Restricted Fund 131.487 1132,0001 513 Total of funds 63,955 225,540 1186,4991 102,996 statsment of funds . prior year Bèlance al f Augusl 2023 Transfers Balance al in/oul 31 July 2024 Income Expenditure Unrestricted funds General Funds 165,473 10 (32,079) (69,449) 63,955 Restricted funds Reslri¢led Fund 65,950 (733,399) 69,449 Total of funds 165,4T3 63, 960 {765,478J 63, 955 Page 17
COMMON SENSE MEDIA IA company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 Summary of funds Summary of funds . curreiil ygar Balance at 1 August 2024 Transfer5 Balance at inlout 31 July 2025 Income Expenditure General funds 63,955 94,053 131,487 54,4991 1132,0001 15131 513 102,996 Restricted funds 63,95S 225,540 1186,4991 102,996 Summary of fund5 - prior year Balance al l August 2023 Transfers 58lanGe al in/oul 31 July 2024 Incoe Expendilu General funds 165,473 10 (32,OT9) (133.399) (69,449) 69,449 63,955 Restricted funds 63,950 165,473 63,960 (165,4781 63,955 Page 18
COMMON SENSE MEDIA IA company Ilmited by gu8rant801 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 12. Analysis of net as5els betwtsèn funds Analysis of net assets between furhds - current y8ar Unrestricted funds 2025 Total lulld5 2025 Current asse15 Creditor5 due within one ye8r 128.833 125,8371 128,833 125,8371 Total 102,996 102,996 Analysis of nèt assets bètween funds - prlor year Unrestricted funds 2024 Total funds 2024 Current 8$5els Creditors due within one year 83,914 (19,959) 83,914 (19,959) Total 63.955 63,955 Page 19