# **MammaKind** Annual Report & Accounts 2024
**24**
## **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
**21**
**MammaKind** Annual Report & Accounts 2024
**MammaKind** Annual Report & Accounts 2024
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## **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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07
## **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.
- **1,029** families supported to give their children a better start in life
- **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
- **49** highchairs provided for safer, easier everyday care
- **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
**----- End of picture text -----**
## **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:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- 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
23
## 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.
32
## 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|
33
## 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