MammaKind Annual Report & Accounts 2024
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Table of contents
Trustees annual report
Welcome from our Chair
03
05 Welcome from our Chief Operations Officer Who we are and what we do 07
Financial report
Income and expenditure
Balance sheet 25 Notes to the financial statements 26
Our achievements and performance 09 Reference and administrative details 15
Structure, governance and management 16 Financial review 17 Reserves policy 17
Thank you to our supporters 18
Declaration
19
Independent examiners report
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MammaKind Annual Report & Accounts 2024
MammaKind Annual Report & Accounts 2024
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01
Welcome from our Chair
Our focus as trustees has been to support the team through transition, safeguard financial stability and lay the groundwork for a single, consolidated warehouse that will strengthen our long-term capacity.
Steadfast through change while making progress towards a fairer balance for every family.
2024 has been a defining year for MammaKind, one that tested our adaptability and reaffirmed our purpose.
On behalf of the Board, I extend heartfelt thanks to our Chief Operations Officer, staff, volunteers, partners and funders. Your belief in what MammaKind stands for enables us to continue bringing bundles of joy and hope to families who need them most.
We have long understood what families need, but this year we took meaningful steps to redress the balance. By extending our referral age range to include children up to six and introducing siblings’ packs, we ensured that every child within a family is recognised and supported. These developments reflect our deep commitment to fairness, dignity and inclusion.
While the year brought operational challenges, it also revealed the strength of the MammaKind community. The Board has been inspired by the professionalism and compassion shown by our staff and volunteers, who kept vital support flowing even during periods of disruption.
MammaKind Annual Report & Accounts 2024
MammaKind Annual Report & Accounts 2024
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Welcome from our Chief Operations Officer
too often have nowhere else to turn for essentials.
Rising to every challenge together.
None of this would have been possible without our extraordinary volunteers and staff, who carried both the physical and emotional weight of our work, and our partners who stepped in when we needed them most.
2024 was a year of both change and growth at MammaKind. We faced an unprecedented number of warehouse closures and relocations, which placed significant pressure on our operations but also prompted important planning for the future. We are now taking steps toward establishing a stable, long-term base that will support our work from 2025 onwards.
The need for our support is greater than ever. No family should face such hardship, and we are committed to changing that. In 2025, we will continue making families’ needs heard, strengthening partnerships and providing high-quality preloved essentials so children can thrive. Thank you for making MammaKind’s work possible.
Despite these challenges, our services remained strong. Across MammaKind, we responded to 1,029 requests for support, reaching 3,068 family members, including 1,754 children aged 0-6. We also extended our age range from 0-5 to 0-6, enabling more families to access vital help. We are especially proud to have delivered on a longstanding goal for another year: providing clothing, toiletries and books to 100% of older siblings in supported families - children who
MammaKind Annual Report & Accounts 2024
MammaKind Annual Report & Accounts 2024
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Who we are and what we do
MammaKind is a volunteer-led charity, supporting families throughout south-east London who are struggling to provide the essentials for their babies and young children. We believe that every child deserves a safe, warm and nurturing start in life, and that no parent should face the anxiety of going without the basics.
Through our Bundles of Joy project, we collect, sort and redistribute highquality pre-loved and new items to families with children aged six and under. We work with a growing network of more than 250 referral agents, including midwives, health visitors, social workers and representatives of community organisations, to provide practical support to families experiencing hardship, crisis or social isolation.
Our support focuses on four key areas of early childhood development: safe sleep, stimulation and learning, practical basics, and safe transport and mobility. Each bundle is tailored to the needs of the family, helping children sleep safely, stay warm, play, learn and grow with confidence.
MammaKind is powered by a dedicated team of volunteers and corporate supporters who collectively contribute thousands of hours each year to sort donations, prepare bundles and deliver them to families. During 2024, we strengthened our operational capacity by increasing storage and volunteer space, allowing us to handle more donations and prepare bundles more efficiently.
Our new warehouse space, ready to help MammaKind reach even more families in 2025
Our new warehouse space, ready to help MammaKind reach even more families in 2025
MammaKind Annual Report & Accounts 2024
MammaKind Annual Report & Accounts 2024
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Our achievements and performance
Impact summary
How we supported families in 2024
2024 was a year of continued growth and resilience for MammaKind, as we worked tirelessly to ensure families throughout south-east London had access to the essentials every child deserves. This section outlines our achievements and performance, and the difference MammaKind made for families in our community.
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1,029 families supported to give their children a better start in life
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3,068 family members receiving help from MammaKind
Over the past year, we focused on strengthening our Bundles of Joy project and deepening our support for families facing hardship. Against a backdrop of rising living costs and increasing demand, the project remained a vital lifeline, offering practical support, relief and hope to parents who were struggling to make ends meet.
- 1,754 children aged 0-6 given the things they need to thrive
1,621 clothing bundles, ensuring children had weather appropriate clothing
208 older siblings supported who would otherwise have gone without
197 beds provided to give babies a safe place to sleep
213 prams enabling parents to get out safely with their babies
- 1,105 coats distributed to keep children warm and dry
44,840 nappies given to keep little ones clean, comfortable and protected
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49 highchairs provided for safer, easier everyday care
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7,030 toy and 4,950 book bundles inspiring play and early learning
251 referral partners working with us to improve the lives of families in poverty
165 individual and corporate volunteers cleaning, sorting and packing bundles
4,550 volunteer hours donated, equal to 130 weeks of full-time work
Our new warehouse space, ready to help MammaKind reach even more families in 2025
MammaKind Annual Report & Accounts 2024
MammaKind Annual Report & Accounts 2024
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Impact in 2024
MammaKind continued to stand alongside families across south-east London who face the daily realities of poverty. Through our Bundles of Joy project, we helped parents provide for their babies and young children with dignity, ensuring every child has the essentials needed for a healthy, happy start in life.
This year, 3,068 family members, including 1,754 children aged six and under, 208 older siblings and their parents, received practical, lifechanging support from MammaKind. Each bundle was thoughtfully prepared by our volunteers, ensuring that every item was clean, ageappropriate, carefully packaged and provided with compassion and respect for the families we support.
For many families, that meant receiving a safe bed for their baby, a pram to get out and about, or a warm coat for winter. It also meant access to clean nappies, toys and books. These small but vital items make an enormous difference to a child’s comfort, health and development. Each essential, prepared and delivered with care, helped remove everyday barriers that prevent children from sleeping well, playing, learning and growing with confidence.
Lifting barriers, building foundations
For many of the families we support, poverty creates challenges that reach far beyond the lack of material goods. It affects how children sleep, learn, move and play, shaping every aspect of early development. Each item we provide helps to remove one of these barriers.
When a baby has a safe place to sleep, their development is directly affected. The 197 beds we distributed this year gave babies and children a secure space to rest, supporting healthy growth, emotional regulation
and cognitive development. Adequate sleep also helps parents establish routines and reduces the risks associated with unsafe co-sleeping. One referral partner told us, “The cot meant that mother and baby were no longer co-sleeping on a sofa. It was a turning point for their wellbeing.”
Access to weather-appropriate clothing and nappies is just as vital. In 2024, we distributed 1,105 coats and over 44,000 nappies, helping to keep children warm, dry and comfortable. Being clean and appropriately dressed allows children to move freely, attend nursery and play without discomfort. These experiences are central to healthy development. For parents, the relief of knowing their child is well cared for can ease enormous stress. As one mother told us, “It’s taken away the worry of choosing between food and nappies. I can breathe again.”
The 213 prams we provided this year transformed the lives of families who previously had no safe way to travel with their children. Without a pram, many parents told us they simply couldn’t leave the house. As one said, “The pram changed our quality of life. I can now carry it up and down the stairs and store it easily.” Having a pram means parents can safely take their babies to appointments, early years sessions and outdoor activities, all of which are vital for health, connection and development.
Our 7,030 toys and 4,950 books have brought learning and joy into homes across Lewisham. Play and reading are not luxuries; they are how young children develop speech, motor skills, imagination and empathy. Each toy or book is a building block for school readiness and emotional wellbeing, helping parents nurture their children’s curiosity and confidence.
MammaKind Annual Report & Accounts 2024
MammaKind Annual Report & Accounts 2024
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connection and h Dignity, ope
MammaKind’s impact goes far beyond the items we provide. Every delivery reminds families that they are seen, supported and cared for by their community.
One mum described our service as a “stress relief service.” Another said, “The support from MammaKind has been life-changing for me personally and has helped improve myself and my children’s health and everyday life.” For many parents, these moments of relief can mean the difference between isolation and confidence, between struggling alone and feeling part of something larger.
Our partnership with the Best Beginnings Midwifery Team at Lewisham and Greenwich NHS Trust continues to show how practical support can strengthen trust between vulnerable young mothers and healthcare professionals. In 2024, we provided 100 tailored antenatal and newborn packs to young and teenage mums. As one midwife shared,
“The support packs make the world of difference. They change young women’s perception of health professionals and baby banks, helping us to work with and support them.”
Community effort
This impact was made possible by our dedicated volunteers and referral partners. In 2024, 15 core volunteers and more than 150 corporate volunteers gave a combined 4,550 hours of their time, ensuring that every family received a timely and compassionate response. With 251 referral partners, from health visitors and midwives to local community groups, MammaKind has become a trusted part of the early years support network throughout south-east London.
Looking ahead
As we move into 2025, MammaKind is preparing for an exciting new chapter. Our anticipated move to a larger storage and volunteer space will expand our capacity and efficiency, enabling us to reach even more children and families in need.
Our vision remains clear: to give every child an equal start in life, safe, warm, cared for and ready to thrive. Each bed, coat, pram and book we provide is part of that vision: practical acts of kindness that help families breathe easier, rebuild confidence and give their children the best possible beginning.
MammaKind Annual Report & Accounts 2024
MammaKind Annual Report & Accounts 2024
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Reference and administrative details
Charity number: 1189620
Registered office: Unit 11A, Greenwich Centre Business Park, London SE10 9QF
Structure, governance and management
The organisation registered as a charity on 22 May 2020 and became a Charitable Incorporated Organisation (CIO). It was established under a constitution which defines its objects and powers. The constitution sets out the conditions and terms of Trustee appointments and decision making. The constitution was amended on 2 February 2022. The Trustees have four formal meetings per year and review the aims, objectives and activity of the charity annually.
----- Start of picture text -----
Trustees Date appointed
Kirsty Noelle Lowe 22 May 2020
Jeremy Lowe 5 October 2020
Katie Jennifer Allen-East 11 January 2021
Juliet Olive Campbell July 2021
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Independent examiner: Sabina Reed
Holy Brook Associates Limited, Curious Lounge, 1st Floor, Pinnacle Building, Tudor Road, Reading, England, RG1 1NH
The Trustees have complied with their duty to have regard to the guidance issued by the Charity Commission on public benefit.
MammaKind Annual Report & Accounts 2024
MammaKind Annual Report & Accounts 2024
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Financial Review
Our financial statements for the 12-month period to 31 December 2024 are shown in this report, compared against prior figures for the year ended 31 December 2023.
The charity received grants and donations of £476,909 during this financial period, including donations in kind. Total resources expended were £413,414 giving net income for the year of £63,495.
Total funds at the year end were £132,352 (of which £16,720 were restricted), up from £68,857 at 31 December 2023 (of which £26,913 were restricted).
Reserves Policy
The Trustees examined the charity’s requirements for reserves in light of the main risks to the organisation. The Trustees are aiming for a reserves policy of 12 months of operating expenditure, excluding donated items (noting that a substantial amount of income and expenditure relates to donated items).
Whilst the charity had not reached its targeted level at 31 December 2024, the Trustees are confident that, with the funds available and funds expected to be raised in the coming financial year, the charity has sufficient financial resources to enable it to continue to operate.
Thank you to our supporters
Albert Hunt
Lewisham Hygiene bank Lewisham Local London Catalyst Mapp
Argos
Baby Bank Alliance (Save the Children)
Base 13
Masonic Charitable Trust NG Bailey Northleaf
Beauty Bank Belvedere Trust Benevity Better - GLL
Pantheon Ventures
Peabody Community Fund Savills Stagecoach
Blackheath Yoga Booktrust
Steph and Phillips Foundation Tesco
Bromley Borough Foodbank Bromley Hygiene Bank Cantu Beauty City Bridge Foundation Delatim Ltd
The Big Give Trust
The Charles Lewis Foundation The Childhood Trust The Hedley Foundation
East Greenwich Fire Brigade East Greenwich Fire Station Eltham College Feed UK
The Leathersellers’ Foundation
The Lee Charity of William Hatcliffe The Lewin Trust
The London Community
Garfield Weston Greenwich Foodbank Hartbeeps InKind Charity
Foundation
The Merchant Taylors’ Foundation The National Lottery Therapy 4 healing Worldpay
Kitmas
Lewisham Foodbank
MammaKind Annual Report & Accounts 2024
MammaKind Annual Report & Accounts 2024
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Declaration
The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees:
Name: Kirsty Lowe Position: Chair to the Board of Trustees Date: 29 October 2025
MammaKind Annual Report & Accounts 2024
MammaKind Annual Report & Accounts 2024
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Independent examiner's report on the accounts
| Section A Independent Examiner’s Report |
Section A Independent Examiner’s Report |
|---|---|
| Report to the trustees On accounts for the year ended Set out on pages |
MammaKind 31stDecember 2024 Charity no (if any) 1189620 21-22 |
| 21-22 |
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2024.
Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent The charity’s gross income exceeded £250,000 and I am qualified to examiner's statement undertake the examination by being a qualified member of the Association of Accounting Technicians (AAT)
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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the accounts did 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.
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 accounts to be reached.
- Please delete the words in the brackets if they do not apply.
| Signed: Name: Relevant professional qualification(s) or body (if any): |
24/10/2025 | |
|---|---|---|
| Sabina Reed | ||
| Association of Accounting Technicians |
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Address: C/o Holy Brook Associates. Curious Lounge
1[st] Floor, Pinnacle Building, Tudor Road, Reading RG1 1NH
Section B Disclosure
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here brief details of any items that the examiner wishes to disclose .
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MAMMAKIND
Annual Report and Accounts 1 January – 31 December 2024
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MAMMAKIND INCOME AND EXPENDITURE
Year ending 31 December 2024
| Income from: Note Donations 3 Other Total Income Expenditure on: Raising Funds Charitable activities 6 Total resources expended Net income/ (expenditure) before investment gains Net movement in funds Fund balances at 1 Jan Funds carried forward at 31 Dec |
Unrestricted Funds 2024 £ 359,118 723 359,841 15,707 270,447 286,154 73,687 73,687 41,944 115,631 |
Restricted Funds 2024 £ 117,068 117,068 127,260 127,260 (10,192) (10,192) 26,913 16,721 |
Total Funds 2024 £ 476,186 723 476,909 15,707 397,707 413,414 63,495 63,495 68,857 132,352 |
Total Funds 2023 £ 416,530 693 |
|---|---|---|---|---|
| 417,224 | ||||
| 3,799 367,537 |
||||
| 371,336 | ||||
| 45,888 | ||||
| 45,888 22,969 |
||||
| 68,857 |
The statement of financial activities includes all gains and losses recognised in the period.
All income and expenditure derive from continuing activities.
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MAMMAKIND Balance Sheet at 31 December 2024
| Note Fixed Assets Tangible assets 14 Current assets Debtors 19 Cash at bank and in hand 24 Total current assets Creditors: amounts falling due within one year 20 Net current assets Total assets less current liabilities Total net assets or liabilities Funds of the Charity 27 Endowment funds Restricted income funds Unrestricted Funds Revaluation reserve Total funds |
Unrestricted Funds 31 Dec 2024 £ 239 125,796 125,796 10,404 115,392 115,631 115,631 - - 115,631 - 115,631 |
Restricted Income Funds 31 Dec 2024 £ 16,720 16,720 16,720 16,720 16,720 - 16,720 - - 16,720 |
Total Funds 31 Dec 2024 Total Funds 31 Dec 2023 £ £ 239 463 6,745 142,517 68,931 142,517 75,676 10,404 7,282 132,113 68,394 132,352 68,857 132,352 68,857 - - 16,720 26,913 115,631 41,944 - - 132,352 68,857 |
|---|---|---|---|
The financial statements were approved by the trustees on 24 October 2024
Kirsty Noelle Lowe, Chair to the Board of Trustees
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MAMMAKIND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 December 2024
1. Accounting policies
Charity information
Mammakind is an incorporated Charity governed by a Constitution adopted on 22[nd] May 2020. The Charity was registered at the Charity Commission on 22 May 2020 under number 1189620.
The Charity is not politically aligned.
1.1 Accounting convention
The financial statements have been prepared to accordance 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)” (as amended for accounting periods commencing from 1 January 2016). 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 applying FRS 102 Update Bulletin 1 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 fair view. The departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice for charities which is referred to in the Regulations but which has been 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 are set out below.
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MAMMAKIND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 December 2024
1. Accounting policies (continued)
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 financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.
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 Incoming resources
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 possible 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. All of these by the way turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.
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MAMMAKIND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 December 2024
1. Accounting policies (continued)
1.5 Resources expended
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.
Cost of generating funds are costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.
Support costs are those costs incurred directly in support of expenditure on the objects of the charity.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:
Fixtures and fittings
Gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income divided by (expenditure) for the period.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amount of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Intangible assets with indefinite useful lives and intangible assets not yet available for use are tested for impairment annually, and whenever there is an indication that the asset may be impaired.
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MAMMAKIND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 December 2024
1. Accounting policies (continued)
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held 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, including debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortized 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. Financials assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, included including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
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MAMMAKIND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 December 2024
2. Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the Trustees are required to make judgments, estimates and assumptions are 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’ 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 effects both current and future periods.
3. Donations and legacies
| tions and legacies | ||||
|---|---|---|---|---|
| Analysis Donations and gifts Gift Aid General grants Donated goods, facilities, and services Total Charitable activities Total Total Income |
Unrestricted Funds 2024 £ 123,778 2,603 57,378 175,360 359,118 723 723 359,841 |
Restricted income funds 2024 £ 117,068 117,068 117,068 |
Total Funds 2024 £ 123,778 2,603 174,446 175,360 476,186 723 723 476,909 |
Total Funds 2023 £ 80,446 3,625 99,800 232,660 |
| 416,530 693 693 417,224 |
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MAMMAKIND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 December 2024
4. Analysis of receipts of grants
Year ended 31 December 2024
| ed 31 December 2024 | |
|---|---|
| City Bridge Foundation Rushey Green Time/Lewisham Local Feed UK Hedley Foundation Leathersellers and Merchant Taylors’ Foundations Lewisham Local (Peabody) The Baby Bank Alliance (Save the Children) Stagecoach Steph and Phillips Foundation The Charles Lewis Foundation The Lewin Trust The National Lottery The National Lottery (Awards for All) Total |
2024 £ 15,750 5,821 100 2,500 20,000 9,586 1,200 1,000 950 2,000 20,000 18,161 20,000 |
| 117,068 |
Year ended 31 December 2023
| ed 31 December 2023 | |
|---|---|
| Daws Leathersellers’ Company Lewisham Council London Catalyst Merchant Taylors’ Foundation National Lottery (accrued income) Peabody People’s Postcode Lottery Rushey Green Time/Lewisham Local Tesco The Big Give The Childhood Trust The Lee Charity (William Hatcliffe) The London Community Foundation The Peter Stebbings Foundation Total |
2023 £ 400 3,000 9,666 5,000 3,000 4,664 5,000 17,000 13,450 375 10,000 10,000 3,740 9,505 5,000 |
| 99,800 |
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MAMMAKIND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 December 2024
5. Donated goods, facilities and services
| . Donated goods, facilities and services | ||
|---|---|---|
| Donated items Use of property Other income Total |
2024 £ 175,360 175,360 |
2023 £ 232,660 |
| 232,660 |
The charity uses a cost based on the second hand value that would have been charged in an arm’s length transaction.
As regards the value of donated facilities and services, the charity benefits substantially from the time and skills provided by its volunteers. As the value of this cannot be reliably estimated this is not recorded in the accounts, however the contribution of volunteers is outlined in the annual report.
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MAMMAKIND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 December 2024
6. Cost of Charitable Activities
| Expenditure on raising funds Incurred seeking donations Total expenditure on raising funds Direct Expenses Essentials Advertising and marketing Audit & Accountancy Fees Bank Fees Depreciation Expense General Expenses Insurance Interest paid IT Software and Consumables Motor Vehicle Expenses Packaging, Postage, Freight Parking Pensions Costs Printing & Stationery Rent Salaries Employers National Insurance Staff Training Subscriptions Telephone and Internet Travel Volunteer Expenses Warehouse Costs Website & domain name Donated Items Total Expenditure on charitable activities TOTAL EXPENDITURE |
Unrestricted Funds 2024 £ 15,707 15,707 - 31,530 1,932 2,909 25 224 2,006 4,028 109 3,113 7,618 1,883 - 637 1,692 7,354 15,000 745 448 1,180 910 416 10,446 882 175,360 270,447 286,154 |
Restricted Funds 2024 £ - - - 17,103 - - - - - - - 1,443 801 - - 2,281 - 23,344 77,858 3,902 - - - 530 - - - - 127,260 127,260 |
Total Funds 2024 £ 15,707 15,707 - 48,633 1,932 2,909 25 224 2,006 4,028 109 4,556 8,419 1,883 - 2,917 1,692 30,697 92,857 3,902 745 448 1,180 1,440 416 10,446 882 175,360 397,707 413,414 |
Total Funds 2023 £ 3,799 3,799 1,415 22,783 2,502 2,802 - 848 1,285 1,831 - 13,698 1,274 1,983 41 1,849 514 4,000 72,198 378 - - 132 1,765 166 - 3,414 232,660 |
|---|---|---|---|---|
| 367,537 | ||||
| 371,336 |
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MAMMAKIND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 December 2024
7. Extraordinary items of expenditure
There were no extraordinary items of expenditure during the year or previous period.
8. Funds received as an agent
The charity did not receive any funds as an agent in the year or the previous period.
9. Allocation of Support costs
The charity has not analysed its activities separately as at present it considers all its activities to be under a single activity type.
10. Remuneration of Independent Examiner
The Independent Examiner received remuneration of £360 incl VAT (2023 £360). In addition, the Examiner’s firm received fees totalling £1,902 incl VAT (2023 £1,267) for other services, including accountancy and bookkeeping. These figures are included in the accounts.
11. Staff costs
| 1. Staff costs | ||
|---|---|---|
| Salaries and wages Social security costs Pension costs (defined contribution) Total staff costs |
2024 £ 92,857 3,902 2,917 99,676 |
2023 £ 72,198 378 1,849 |
| 74,426 |
The average number of staff employed during the year was three (2023 two).
No employees received employee benefits (excluding employer pensions costs) for the reporting period of more than £60,000.
12. Pension scheme
| 12. Pension scheme | ||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Amount of contributions recognised as an expense | 2,917 | 1,849 |
13. Grant making
The charity did not make any grants during the period.
34
MAMMAKIND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 December 2024
14. Tangible fixed assets
| 4. Tangible fixed assets | |||
|---|---|---|---|
| Cost At 1 January Additions At 31 December Depreciation At 1 January Depreciation charged At 31 December Net book value At 1 January Change At 31 December |
Fixtures and fittings 2024 £ 2,901 - 2,901 2,438 224 2,662 463 (224) 239 |
Total 2024 £ 2,901 - 2,901 2,438 224 2,662 463 (224) 239 |
Total 2023 £ 1,734 1,167 |
| 2,901 1,590 848 |
|||
| 2,438 | |||
| 144 319 |
|||
| 463 |
15. Intangible Assets
The charity did not have any intangible assets in the year or prior period.
16. Heritage Assets
The charity does not hold any Heritage assets.
17. Investment Assets
The charity does not hold any investment assets. All cash held is for the requirements of the charity’s day to day activities.
18. Stocks
The charity holds donated goods as stock and it was deemed that the costs involved in undertaking the valuation of donated stock outweigh the benefit to users of the accounts and to the charity of having this financial information. The value to the charity of the donated goods is recognised as a component of donations when distributed, with an equivalent amount recognised as charitable expenditure.
35
MAMMAKIND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 December 2024
19. Debtors and prepayments
| 9. Debtors and prepayments | ||
|---|---|---|
| Prepayments and accrued income Total |
31 December 2024 £ - - |
31 December 2023 £ 6,745 |
| 6,745 |
20. Creditors: amounts falling due within one year
| Accruals and deferred income Taxation and social security Other creditors Total |
31 December 2024 £ 1,104 978 8,322 10,404 |
31 December 2023 £ 1,068 - 6,214 |
|---|---|---|
| 7,282 |
21. Provision for liabilities and charges
The charity has not recognised any liabilities or charges in the period or prior year.
22. Other disclosures for debtors, creditors and other basic financial instruments
No other disclosures are required regarding debtors, creditors or other basic financial instruments in the period or prior year.
23. Contingent liabilities and contingent assets
The charity has no contingent liabilities or contingent assets at period end or at the prior year end.
24. Cash at bank and in hand
| 4. Cash at bank and in hand | ||
|---|---|---|
| Cash at bank and in hand Total |
31 December 2024 £ 142,517 142,517 |
31 December 2023 £ 68,931 |
| 68,931 |
36
MAMMAKIND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 December 2024
25. Fair value of assets and liabilities
The charity is not exposed to credit risk or market risk. Liquidity risk is low as the charity held sufficient cash reserves to enable it to meet expected liabilities for the coming year.
26. Events after the end of the reporting period
There were no events after the end of the reporting period that affect the understanding of these accounts.
27. Charity Funds
Movement in funds during the period
| Movement in funds during the period | Movement in funds during the period | Movement in funds during the period | ||||
|---|---|---|---|---|---|---|
| 27.1 Details of material funds held and movements during the CURRENT reporting period | ||||||
| Fund names | Type PE, EE **R or UR *** |
Purpose and Restrictions |
Fund balances brought forward |
Income | Expenditure | Fund balances carried forward |
| £ | £ | £ | £ | |||
| Unrestricted | U | No restrictions, to be used towards the charitable purpose |
41,944 | 184,482 | - 110,795 |
115,631 |
| City Bridge Foundation | R | Restricted to salary costs (reimbursed in arrears) | - | 15,750 | - 21,000 |
- 5,250 |
| Lewisham Local | R | Restricted to essentials | 9,254 | 5,821 | - 12,362 |
2,713 |
| Feed UK | R | 100 | 100 | |||
| The Hedley Foundation | R | Restricted to essentials | - | 2,500 | - 2,500 |
- |
| Tesco | R | Restricted to toiletries and mattresses | - | - | ||
| London Catalyst | R | Restricted fund to support operating costs | 1,471 | - 1,443 |
28 | |
| Donations in kind | U | Unrestricted donations in kind | - | 175,360 | - 175,360 |
- |
| The Leathersellers' Foundation and The Merchant Taylors'Foundation |
R | - | 20,000 | - 17,823 |
2,177 | |
| Peter Stebbings | R | Restricted to salaries and essentials | 330 | - 330 |
- 0 |
|
| Peabody Community Fund | R | Restricted to capacity building | 8,009 | 9,586 | - 8,795 |
8,800 |
| Baby Bank Alliance (Save The Children) | R | Restricted to essentials | - | 1,200 | - 1,200 |
- |
| Stagecoach | R | Restricted to essentials | - | 1,000 | - 1,000 |
- |
| Steph and Philips Foundation | R | Restricted to essentials | - | 950 | - 950 |
- |
| The Lee Charity of William Hatcliffe | R | To cover IT | - | - | ||
| The Charles Lewis Foundation | R | Contribution to salaries | - | 2,000 | - 2,000 |
- |
| The Lewin Trust | R | To cover salaries | - | 20,000 | - 14,594 |
5,406 |
| The London Community Foundation | R | Restricted to salary costs | 7,848 | - 7,848 |
- 0 |
|
| The National Lottery Cost of Living Fund | R | To cover running costs | - | 18,161 | - 18,161 |
- |
| The National Lottery Awards for All | R | To cover running costs | - | 20,000 | - 17,254 |
2,746 |
| Total Funds | 68,857 |
476,909 | - 413,415 |
132,351 |
37
MAMMAKIND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 December 2024
Movement in funds during the previous year
27.2 Details of material funds held and movements during the PREVIOUS reporting period
| Movement in funds during the previous year | Movement in funds during the previous year | Movement in funds during the previous year | Movement in funds during the previous year | Movement in funds during the previous year | Movement in funds during the previous year | Movement in funds during the previous year |
|---|---|---|---|---|---|---|
| 27.2 Details of material funds held and movements during the PREVIOUS reporting period | ||||||
| Fund names | Type PE, EE R **or UR *** |
Purpose and Restrictions |
Fund balances brought forward |
Income | Expenditure | Fund balances carried forward |
| £ | £ | £ | £ | |||
| Unrestricted | U | No restrictions, to be used towards the charitable purpose |
20,344 | 122,164 | - 100,564 |
41,944 |
| City Bridge Trust | R | Restricted to salary costs | 0 | 9,666 | - 1,657 |
8,009 |
| Rushey Green/Lewisham Local | R | Restricted to essentials | 2,500 | 13,450 | - 6,696 |
9,254 |
| Tesco | R | Restricted to toiletries and mattresses | 125 | 375 | - 500 |
- |
| London Catalyst | R | Restricted fund to support operating costs | - | 5,000 | - 3,529 |
1,471 |
Donations in kind |
U | Unrestricted donations in kind |
- | 232,660 | - 232,660 |
- |
| Peter Stebbings | R | Restricted to salaries and essentials | - | 5,000 | - 4,670 |
330 |
| Peabody Capacity Building Grant | R | Restricted to capacity building | - | 5,000 | - 5,000 |
- |
| The Merchant Taylors'Foundation | R | Restricted to essentials | - | 3,000 | - 3,000 |
- |
| The Lee Charity of William Hatcliffe | R | To cover IT | - | 3,740 | - 3,740 |
- |
| The London Community Foundation | R | Restricted to salary costs | - | 9,505 | - 1,657 |
7,848 |
| The National Lottery | R | To cover running costs | - | 4,664 | - 4,664 |
- |
| The Leathersellers Foundation | R | Restricted to salary costs | - | 3,000 | - 3,000 |
- |
| Total Funds | 22,969 |
417,224 | - 371,336 |
68,857 |
- Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds
28. Transactions with trustees and related parties
28.1 Trustee remuneration and benefits
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.
28.2 Trustees’ expenses
No trustees have been paid expenses relating to their work for the charity (prior period nil). In addition, no trustees were reimbursed (prior period nil) for expenses incurred on behalf of the charity.
28.3 Related party transactions
The charity received grants and donations totalling £22,740 from related parties (three trustees) for the year ended 31 December 2023 (prior period £17,763 from three trustees). None of these transactions had conditions attached.
38