Charity registration number: 1193772 

**Make Space for Girls Annual Report and Accounts Year ended 31 December 2025** 





## **Make Space for Girls** 

## **Annual Report and Accounts for the year ended 31 December 2025** 

## **Contents** 

Reference and administrative details Report of the Trustees Statement of Trustees' responsibilities Report of the Independent Examiner Statement of financial activities 

2 




## **Reference and administrative details** 

**Charity name** Make Space for Girls **Charity number** 1193772 **Country of Registration** Registered in England and Wales with the Charity Commission for England and Wales (“CCEW”). The Charity does not operate in any overseas jurisdictions. **Registered address** Suite RA01 195-197 Wood Street London E17 3NU **Telephone** 01373 451318 **Email** makespaceforgirls@gmail.com **Website** makespaceforgirls.co.uk 

**Legal structure** The charity is constituted as a Charitable Incorporated Organisation (“CIO”) in England and Wales.  The governing document of the Charity is the constitution of the CIO as approved by the CCEW. There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by law. 

**Trustees** The Trustees are all individuals.  No Trustee holds title to property belonging to the Charity. The Trustees in office on the date the Report was approved were: Nadine Grant-Peters Oluwatayo Isa-Daniel Sian Louise Kilkenny Siddiqi Margaret Koudelkova Angela Manning Wood Caroline Millar Romy Karen Rawlings Jennifer Small Poppy Catherine Todd Smith 

3 




The Trustees who served during the reporting period and, if applicable, their dates of appointment during the reporting period were: 

Nadine Grant-Peters Natalie Louise Howden (retired February 2026) Oluwatayo Isa-Daniel (appointed 14 May 2025) Sian Louise Kilkenny Siddiqi Margaret Koudelkova Angela Manning Wood (appointed 8 March 2025) Caroline Millar Romy Karen Rawlings (appointed 14 May 2025) Honor Marina Rhodes OBE (retired June 2026) Jennifer Small Poppy Catherine Todd Smith (appointed 8 March 2025) 

**Bankers** The Co-operative Bank PLC, 1 Balloon Street, Manchester **Accountants** JLM Bookkeeping 

## **Exemptions from disclosure** None 

**Funds held as custodian** None 

4 




## **Report of the Trustees** 

The Trustees present their Report and Accounts for the year ended 31 December 2025. 

This was the fifth year of activity for Make Space for Girls (the “Charity”).  This Report looks at what the Charity has achieved over the reporting period, including the success of key activities and the benefits that the Charity has brought to the groups of people that it has been set up to help.  This review also assists the Trustees in ensuring that the Charity’s aims, objectives and activities remain focused on its stated purposes. 

Throughout the year, many people have contributed their time, services, advice and funding towards our work.  The Trustees are very grateful to all of them. 

## **The purposes of the Charity as set out in its governing document** 

The objects of the CIO are the promotion of equality and diversity in all and any of England, Scotland, Wales and Northern Ireland for the public benefit, in particular for the benefit of girls and young women in the reduction and elimination of discrimination on grounds of gender in the provisions of play, leisure and recreational facilities, including by: 

- the advancement of education and raising awareness; 

- the conducting or commissioning of research and publishing the results to interested parties and the public; 

- influencing public authorities, businesses, charities, trusts and other organisations involved in the provision of play, leisure and recreational facilities on how they can promote the inclusion of girls and young women; 

- providing a platform to ensure that the voices of girls and young women are heard in decision making that will affect the provisions of play, leisure and recreational facilities; and 

- promoting attitudes, customs and practices in favour of equality and the inclusion of the needs of girls and young women in the planning, development, use and maintenance of play, leisure and recreational facilities. 

## **Objectives and activities** 

Parks, play equipment and public spaces for older children and teenagers are currently designed for the default male.  The lack of park facilities for girls, and the barriers excluding them from current provision, raises issues of equality in public spaces, and has an impact on their health. 

Make Space for Girls campaigns for parks and public spaces to be designed for girls and young women, not just boys and young men. 

We raise awareness of the issue, as well as using research and campaigning to ensure that the voices of girls and young women are heard in the planning process. 

Above all, we place teenage girls at the centre of all our work. 

In 2025, the Charity announced a new strategic plan, vision and mission. 

_Our Vision:_ Our vision is a world where all parks and public spaces are designed to make teenage girls feel valued and included and where everyone feels welcome. 

_Our Mission:_ It’s time to Make Space for Girls.  Teenage girls are often excluded from the design of parks and public spaces, leaving them without places where they feel welcome or valued. 

5 




To ensure that they have access to spaces that meet their needs and are inclusive, we work directly with teenagers and young women, campaigning and advocating for them to be involved in the process of designing places they will use and enjoy. 

_Our core values: I.M.P.A.C.T.:_ 

- _Inclusion:_ Ensuring the voices and lived experience of teenage girls ang young women are heard and reflected in the design of parks and public spaces. 

- _Meaningful impact:_ Creating lasting, evidence-based change that directly benefits teenage girls, especially those facing disadvantage. 

- _Public interest:_ Prioritising the needs of communities and ensuring our work serves the greater good. 

- _Accountability:_ Working within the Charity Commission Code for Good Governance and being accountable to our supporters and communities. 

- _Collaboration:_ Co-producing with teenage girls and partnering with local authorities, professionals and other organisations to maximise our collective impact. 

- _Transparency:_ Committing to openness in our processes and ensuring that resources are acquired and used ethically, efficiently and effectively. 

## _Strategic objectives:_ 

Make Space for Girls knows that to achieve the changes we want to see, we need to work collaboratively with organisations and individuals across all relevant sectors who can affect change in policy and practice.  To do this we need to be flexible and agile, responsive to opportunities and changing circumstances, and to have a plan for the future with measurable goals and actions.  We will aim to: 

1. _Empower and engage with teenage girls to shape parks and public spaces_ .  We will actively listen to teenage girls, offering them opportunities, and equipping them, to share directly with change-makers their experiences of parks and public spaces and their ideas for improvement.  Their insights are central to our advocacy, ensuring their voices shape planning and decision-making processes. 

2. _Enable and collaborate with local communities to drive change_ .  We will provide resources and guidance to local people and organisations to help them create public spaces that are more inclusive for teenage girls and others who feel excluded – because better spaces for teenage girls mean better spaces for all. 

3. _Raise awareness and build networks_ .  We will raise awareness about the lack of inclusive spaces for teenage girls by working with individuals and organisations committed to gender equity and inclusivity to build a powerful network for change. 

4. _Promote change in policy and practice_ .  We will advocate and campaign for changes in national and local policy and practice, offering evidence-based guidance to inform decision-makers.  We highlight the benefits of inclusive parks and public spaces, showing how they improve physical, mental and societal well-being. 

5. _Delivering our charitable objectives_ .  We will have high standards of governance that ensure the charity is well run, and is financially and ethically sound. 

## **Statement on public benefit** 

The ‘Objectives and activities’ section (above) and the ‘Achievement and performance’ section (below) set out the activities that the Charity undertakes for the public benefit. 

The Trustees confirm that they have complied with the duty in the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission in determining the activities undertaken by the Charity. 

6 




## **Achievements and Performance** 

All of our activities are undertaken to further the Charity’s charitable purposes for the public benefit. 

We’ve been very busy this year working with both young people and adults to get our message out and to help communities create new spaces - and revive old ones, so that they are designed to be more inclusive and more welcoming to all. 

Highlights of our work in 2025 included: 

- _Engagement_ : we have collaborated with partner organisations across the UK to support the engagement of young women and others in the design and development of a number of parks and public spaces. 

In 2025 we continued our long-term strategic project with local councils across Essex, working with engagement consultancy Social Place, teenage girls and gender diverse young people to understand how their local parks and similar spaces could be made more welcoming to them.  This project had a flying start to the year in January 2025, when it was the winner in the Youth Long Term Programme category in the Thornton Education Trust Inspire Future Generations Awards 2024.  By the end of 2025, this project had seen us work with 78 students aged 12 to 15, analysing their experience of 12 park and town centre sites.  The students presented their own work to local councils, police and community safety teams and took part in events in local parks to celebrate their work.  In May 2025, the project team organised a conference bringing together stakeholders from across Essex working in the field of parks, public realm and Violence Against Women and Girls (VAWG), and presented to a national sub working group of Designing Out Crime Officers for matters concerning VAWG.  May 2025 also saw the opening of the first space specifically designed with young women in mind as a result of this project in Central Park, Chelmsford.  At the time of writing, we understand that further new spaces are in progress in at least four other sites.  In June 2025, MSFG attended the Chelmsford Skills Fest, which gave us the opportunity to ask over 150 boys and 200 girls from Year 8 to show us what types of park provision felt most like a “space for them”.  The end of 2025 also saw MSFG produce part of the evidence base used to inform the Basildon Local Plan, and we are excited to see how the explicit recognition of the needs of teenage girls will inform the plans for this town. 

- _Lobbying and outreach_ : in 2025 we were delighted to be awarded a grant, the Miriam Bertram Award, from the charity ROSA’s Voices from the Frontline fund, to support the creation of a video designed and produced by teenage girls and aimed at local authorities in the UK, to highlight the barriers that teenage girls face in parks and public spaces and what local authorities can do about it.  The project is expected to continue and conclude in 2026. 

We were also pleased to have the opportunity to submit evidence to the House of Lords Built Environment Committee on New Towns and Expanded Settlements. 

- _Research and collaboration_ : in 2025 we worked with final year students from King’s College London, London Enterprise, on a new research collaboration focused on how teenage girls and young women use the outdoor public realm in Covent Garden.  The project forms part of King’s undergraduate community service programme and is supported through King’s Enterprise Award, which helps students develop their skills beyond formal learning.  The Covent Garden project will continue into 2026 and is generously supported by a grant from the Christina Smith Foundation. 

- _National guidance_ : in 2025 we celebrated the publication of the second edition of _Safer Parks: Improving Access for Women and Girls_ .  The Charity was part of the team that produced the first edition of this ground-breaking guidance in May 2023, which has now become part of the Green Flag Award assessment framework. 

- _Awareness raising and events_ : it is particularly important for us to reach landscape architects, developers and local authorities, ensuring that the needs of teenage girls are considered from project inception to final design. 

In 2025 our outreach has ranged from tailored CPD presentations for local authorities and professional firms such as landscape architects and planners, to major online and in-person events.  Our Trustees and Associates have spoken at a wide range of events including the Real Estate Investment & Infrastructure Forum (UKREiiF 2025) in Leeds; the Bath Preservation Society; a panel on unlocking the future of planning and development with EDI in Manchester; and 

7 




an International Women’s Day event in which we partnered with RIBA Europe to host a hands-on workshop with 30 teenage girls in Copenhagen, Denmark. 

We continue to offer tailored CPD sessions to landscape architects, planners, developers and local authorities.  Our website also acts as a resource for councils, communities, built environment professionals, developers and others to find the information they need to understand the issues, read what young people have to say and learn from practical workshop examples. 

## **Fundraising activities during the year** 

The Charity actively solicits donations from individuals using the Givey platform, and has received donations from professional firms in the built environment sector following CPD presentations.  We are also very grateful to individuals who have undertaken fundraising activities for us.  All donations are very gratefully received. 

In 2025, the Charity participated in the Big Give’s Women and Girls Match Fund campaign, as part of which all public donations to the Charity received through the Big Give in the week of 8 to 15 October 2025 were matched by the Big Give Trust, up to £5,000.  A keystone of the fundraising campaign was a video made by teenage girls in Broomfield Park in North London, speaking in their own words about what the Charity campaigns for.  As a result of the fundraising efforts during the Big Give week, the Charity received £10,126 in donations (including £5,000 in match funding from the Big Give Trust). 

We do not sub-contract any fundraising activities to a third party.  While we are not registered with the Fundraising Regulator, we are guided by the Code of Fundraising Practice in any fundraising activity. 

We received no complaints about our fundraising activity in 2025. 

## **The contribution of volunteers during the year** 

The principal volunteer during the period ending 31 December 2025 was Imogen Clark, one of the Charity’s co-founders, who undertook core project and administrative work for the Charity on a voluntary basis.  The Trustees are very grateful for her work. 

The Trustees themselves also undertook certain of the administrative and operational activities of the Charity during 2025 on a voluntary basis. 

The Trustees would also like to acknowledge and thank those who have undertaken paid work for the Charity during the year, specifically Katy Baker and Abigail Gaines. 

## **Structure, governance and management** 

Make Space for Girls is a CIO registered with the CCEW.  Its governing document is a constitution dated 25 November 2020, as amended by written resolution dated 8 August 2022. 

The minimum number of Trustees is two and the maximum number is 12.  Every Trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting.  In selecting individuals for appointment as Charity Trustees, the Trustees must have regard to the skills, knowledge and experience needed for the effective administration of a CIO. 

The only persons eligible to be members of the CIO are the Trustees. 

Four new Trustees were appointed in 2025, all of whom had been acting as co-opted Board members since Q2 2024. 

At the end of 2025, the Charity commenced a recruitment process to appoint a new Chair of the Board of the Trustees. That recruitment process is expected to conclude in early to mid-2026. 

8 




## **Financial review** 

## **Financial position for year ended 31 December 2025** 

The financial position of the Charity as at 31 December 2025 and the comparative position for the prior year, as more fully detailed in the accounts, were: 

|**Net income**<br>Unrestricted Revenue Funds available for the general<br>purposes of the Charity<br>Restricted funds<br>**Total funds**|**2025**<br>**£**<br>2,496<br>17,973<br>33,150<br>51,123|**2024**<br>**£**|
|---|---|---|
|||(12,541)|
|||15,477<br>-|
|||15,477|



## **Financial review of the position at the reporting date, 31 December 2025** 

The Trustees consider the financial performance by the Charity during the year to have been satisfactory. 

From carried-forward reserves of £15,477 at the start of the year, the Charity received unrestricted income to support its charitable activities of £25,954.  In 2025 the Charity incurred expenses of £23,458, resulting in unrestricted funds of £17,973 to carry forward. 

In 2025 the Charity was also awarded two restricted grants amounting to £33,150 in total to support specific project work. Those funds are carried forward into 2026, which is when the relevant projects are expected to be carried out. 

## **Policies on reserves** 

The Trustees aim to keep reserves equal to at least three months of the running costs of the Charity. 

## **Availability and adequacy of assets of each of the funds** 

The Board of Trustees is satisfied that the Charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund. 

## **Risk management** 

The Trustees have reviewed the major operational and financial risks that could affect the work of the Charity.  The Trustees consider the following to be the principal risks that the Charity faces: 

- Failure to secure sufficient income, which would inhibit our ability to support core costs and maintain the momentum of the Charity’s activities. 

- Resistance to change on the part of local authorities, designers or communities, or political shifts deprioritising gender equality, which would affect the Charity’s ability to influence the design of spaces to reflect the needs of teenage girls. 

- Reputational damage, in particular through partnership working, which would put the Charity’s reputation, and therefore its ability to carry out its activities, at risk, if a partner’s actions or behaviour undermine our work or status. 

## **Details of the Independent Examiner** 

Matthew Brown, Member of CPFA Adding Value Consultancy Ltd Studio 21, Bluecoat Chambers School Lane Liverpool L1 3BZ 

9 




## **Statement of Trustees' responsibilities** 

The Charity's Trustees are responsible for the preparation of the Annual Report and Accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008, and for the preparation of the financial statements according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019 (the “SORP”). 

In particular, if the Trustees prepare accounts on an accruals basis, they are required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity as at the end of the financial year and of the surplus or deficit of the Charity. 

In preparing those financial statements the Trustees are required to: 

- prepare the accounts in accordance with UK Generally Accepted Accounting Practice (UK GAAP); 

- select suitable accounting policies and apply them consistently; 

- make judgements and estimates that are reasonable and prudent; 

- prepare the financial statements on a going concern basis unless it is inappropriate to presume that the Charity will continue in business; and 

- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements. 

The law requires that the Trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of the surplus or deficit of the Charity for the year. 

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and which are sufficient to show and explain the Charity's transactions and enable the Trustees to ensure that the financial statements comply with regulations made under the Charities Act 2011. The Trustees are also responsible for safeguarding the assets of the Charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

The Trustees are also responsible for the contents of the Trustees' report.  The statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements. 

This Report was approved by the Board of Trustees on 30 July 2026. 



**Caroline Millar Trustee** 

**Sian Louise Kilkenny Siddiqi Trustee** 

10 




## **Report of the Independent Examiner** 

I report to the trustees on my examination of the accounts of Make Space for Girls (the “Charity”) for the year ended 31 December 2025. 

## **Responsibilities and basis of report** 

As the charity trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). 

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Independent Examiner's statement** 

I have completed my examination.  I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the applicable requirements concerning the form and contents 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. 


## **Matthew Brown CIPFA** 

31 July 2026 

Studio 21, Bluecoat Chambers School Lane Liverpool L1 3BX 

11 




## **Statement of financial activities** 

|**Notes**<br>**INCOME AND ENDOWMENTS FROM:**<br>Donations and legacies<br>**3**<br>Charitable activities:<br>Primary charitable activity<br>**EXPENDITURE ON:**<br>Raising funds<br>**4**<br>Charitable activities:<br>**4**<br>Primary charitable activity<br>NET INCOME/(EXPENDITURE)<br>NET MOVEMENT IN FUNDS<br>**RECONCILIATION OF FUNDS:**<br>Total funds brought forward<br>TOTAL FUNDS CARRIED FORWARD<br>**11**|**2025**<br>**2024**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>18,295<br>33,150<br>51,445<br>5,176<br>7,659<br>-<br>7,659<br>40,724|
|---|---|
||25,954<br>33,150<br>59,104<br>45,900|
||-<br>-<br>-<br>(800 )<br>(23,458 )<br>-<br>(23,458 )<br>(57,641 )|
||(23,458 )<br>-<br>(23,458 )<br>(58,441 )|
||2,496<br>33,150<br>35,646<br>(12,541 )|
||2,496<br>33,150<br>35,646<br>(12,541 )<br>15,477<br>-<br>15,477<br>28,018|
||17,973<br>33,150<br>51,123<br>15,477|



The notes on pages 14 to 18 form part of these financial statements. 

12 




## **Statement of Financial Position** 

|**Notes**<br>**CURRENT ASSETS**<br>Debtors<br>**9**<br>Cash at bank and in hand<br>**Creditors: Amounts Falling Due Within One Year**<br>**10**<br>**NET CURRENT ASSETS (LIABILITIES)**<br>**TOTAL ASSETS LESS CURRENT LIABILITIES**<br>**NET ASSETS**<br>**FUNDS OF THE CHARITY**<br>Restricted Funds<br>Unrestricted Funds<br>TOTAL FUNDS<br>**11**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**funds**<br>**£**<br>**£**<br>350<br>-<br>19,590<br>33,150|**2025**<br>**2024**<br>**Total funds**<br>**Total funds**<br>**£**<br>**£**<br> <br>350<br>5,000<br> <br>52,740<br>11,487|
|---|---|---|
||19,940<br>33,150<br>**(1,967 )**<br>**-**|<br>53,090<br>16,487<br> <br>**(1,967 )**<br>**(1,010 )**|
||**17,973**<br>**33,150**|<br>**51,123**<br>**15,477**|
||**17,973**<br>**33,150**|<br>**51,123**<br>**15,477**|
||**17,973**<br>**33,150**|<br>**51,123**<br>**15,477**|
|||33,150<br>-<br>17,973<br>15,477|
|||51,123<br>15,477|



The notes on pages 14 to 18 form part of these financial statements. 

This Report was approved by the Board of Trustees on 30 July 2026. 



Caroline Millar Trustee 

Sian Louise Kilkenny Siddiqi Trustee 

13 




## **Notes to the Financial Statements** 

## **1. General Information** 

Make Space for Girls is an unincorporated charity registered with the Charity Commission, registered charity number 1193772.  The principal address is Suite RA01, 195-187 Wood Street, London, E17 3NU. 

## **2. Accounting Policies** 

## **2.1. Basis of Preparation of Financial Statements** 

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011. 

The Charity is a Public Benefit Entity as defined by FRS 102. 

## **2.2. Incoming Resources** 

## _**Nature of income**_ 

Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers. 

## _**Categories of Income**_ 

Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income. 

Income from exchange transactions is received by the Charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions.  The income the Charity receives is approximately equal in value to the goods or services supplied by the Charity to the purchaser. 

Income from a non-exchange transaction is where the Charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange. 

## _**Income recognition**_ 

Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the Charity’s assets or a reduction in its liabilities and only when the Charity has legal entitlement, the income is probable and can be measured reliably. 

Income subject to terms and conditions which must be met before the Charity is entitled to the resources is not recognised until the conditions have been met. 

All income is accounted for gross, before deducting any related fees or costs. 

## **2.3. Resources Expended** 

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated. 

Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required.  These movements are charged or credited to the respective funds and activities to which the provision relates. 

## **2.4. Cash and Cash Equivalents** 

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts. 

## **2.5. Foreign Currencies** 

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus. 

## **3. Income from Donations and Legacies** 

See overleaf. 

14 




|Donations and gifts:<br>Donations from individuals<br>Grants:<br>Grants<br>Donations and gifts:<br>Donations from individuals<br>Grants:<br>Grants|**2025**<br>**Unrestricted**<br>**Restricted**<br>**Total**<br>**funds**<br>**funds**<br>**funds**<br>**£**<br>**£**<br>**£**<br>2,168<br>-<br>2,168<br>16,127<br>33,150<br>49,277|
|---|---|
||18,295<br>33,150<br>51,445|
||**2024**<br>**Unrestricted**<br>**Restricted**<br>**Total**<br>**funds**<br>**funds**<br>**funds**<br>**£**<br>**£**<br>**£**<br>4,176<br>-<br>4,176<br>1,000<br>-<br>1,000|
||5,176<br>-<br>5,176|



The following donations and legacies are included within the total income from donations and legacies above: 

|Small donations individually less than £1,000|**2025**<br>**2024**<br>**Unrestricted funds £ Unrestricted funds £**<br>2,168<br>4,176|
|---|---|



The following grants are included within the total income from donations and legacies above: 

|Small grants individually less than £1,000<br>The Big Give Trust<br>The Foyle Foundation<br>SC and E Morlands Trust<br>Christina Smith Foundation<br>ROSA<br>Small grants individually less than £1,000<br>The Big Give Trust<br>The Foyle Foundation<br>SC and E Morlands Trust<br>Christina Smith Foundation<br>ROSA|**2025**<br>**Unrestricted**<br>**funds £**<br>**Restricted**<br>**funds £**<br>**Total funds £**<br>-<br>-<br>-<br>10,127<br>-<br>10,127<br>5,000<br>-<br>5,000<br>1,000<br>-<br>1,000<br>-<br>23,200<br>23,200<br>-<br>9,950<br>9,950|
|---|---|
||16,127<br>33,150<br>49,277|
||**2024**<br>**Unrestricted**<br>**funds £**<br>**Restricted**<br>**funds £**<br>**Total funds £**<br>1,000<br>-<br>1,000<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|
||1,000<br>-<br>1,000|



15 




## **4. Analysis of Expenditure** 

## **2025** 

|Primary charitable activity<br>Raising funds<br>Primary charitable activity<br>**.** **Direct Costs**<br>General administration:<br>Consultancy fees<br>Support costs reallocated to charitable activities<br>Depreciation:<br>Foreign exchange surplus<br>Other:<br>Cost of charitable activities<br>Fundraising activities:<br>Cost of raising funds<br>Employee costs:<br>Travel and subsistence expenses<br>General administration:<br>Consultancy fees<br>Support costs reallocated to charitable activities<br>Other:<br>Cost of charitable activities|**Activities**<br>**undertaken**<br>**directly**<br>(see note5)<br>**Support costs**<br>(see note6)<br>**£**<br>**£**<br>22,558<br>900|**Total**<br>**£**<br> <br>23,458|
|---|---|---|
||**Activities**<br>**undertaken**<br>**directly**<br>(see note5)<br>**Support costs**<br>(see note6)<br>**£**<br>**£**<br>800<br>-<br>56,741<br>900|**2024**<br>**Total**<br>**£**<br> <br>800<br> <br>57,641|
||57,541<br>900|<br>58,441|
||**Raising funds**<br>**Primary**<br>**charitable**<br>**activity**<br>**£**<br>**£**<br>800<br>-<br>-<br>481<br>-<br>48,017<br>-<br>3,233<br>-<br>5,010|**2025**<br>**Primary**<br>**charitable**<br>**activity**<br>**£**<br>19,864<br>2,407<br>(30)<br>317|
|||22,558|
|||**2024**<br>**Total**<br>**£**<br> <br>800<br> <br>481<br> <br>48,017<br> <br>3,233<br> <br>5,010|
||800<br>56,741|<br>57,541|



## **5. Direct Costs** 

**6. Support Costs** 

16 



**2025 Primary charitable activity £** 


|General administration:<br>Software and social media<br>Insurance<br>Printing, postage and stationery<br>Accountancy fees<br>Legal fees<br>Subscriptions<br>Sundry expenses<br>Support cost reallocated to charitable activities<br>Governance costs:<br>Independent examiner's fees|317<br>76<br>54<br>1,498<br>47<br>202<br>213<br>(2,407)<br>900|
|---|---|
||900|



|General administration:<br>Software and social media<br>Insurance<br>Accountancy fees<br>Legal fees<br>Sundry expenses<br>Support cost reallocated to charitable activities<br>Governance costs:<br>Independent examiner's fees|**2024**<br>**Primary**<br>**charitable**<br>**activity**<br>**£**<br>677<br>614<br>1,631<br>35<br>276<br>(3,233)<br>900|
|---|---|
||900|



## **7. Independent Examiner's Remuneration** 

Independent examination of the financial statements 

|**2025**||**2024**||
|---|---|---|---|
|**£**||**£**||
||900||900|



## **8. Average Number of Employees** 

Average number of employees during the year was: NIL (2024: NIL) 

## **9. Debtors** 

**Due within one year** Trade debtors 

|**2025**||**2024**|
|---|---|---|
|**£**||**£**|
||350|5,000|



**10. Creditors: Amounts Falling Due Within One Year** 

17 




Trade creditors Accruals and deferred income 

|**2025**|**2024**|
|---|---|
|**£**|**£**|
|1,067|110|
|900<br> <br>|900|
|1,967|1,010|



## **11. Movement in Funds** 

|**Unrestricted funds**<br>General:<br>General unrestricted fund<br>**Restricted funds**<br>Christina Smith Foundation<br>ROSA<br>**Total restricted funds**<br>**Total funds**|**As at 1**<br>**January 2025**<br>**Income**<br>**Expenditure**<br>**As at 31**<br>**December**<br>**2025**<br>**£**<br>**£**<br>**£**<br>**£**<br>15,477<br>25,954<br>(23,458)<br>17,973<br>-<br>23,200<br>-<br>23,200<br>-<br>9,950<br>-<br>9,950|
|---|---|
||-<br>33,150<br>-<br>33,150|
||<br> <br> <br>|
||15,477<br>59,104<br>(23,458)<br>51,123|



|**Unrestricted funds**<br>General:<br>General unrestricted fund<br>**Total funds**|**As at 1**<br>**January 2024**<br>**Income**<br>**Expenditure**<br>**As at 31**<br>**December**<br>**2024**<br>**£**<br>**£**<br>**£**<br>**£**<br>28,018<br>45,900<br>(58,441)<br>15,477|
|---|---|
||28,018<br>45,900<br>(58,441)<br>15,477|



## **12. Transactions with Trustees** 

None of the trustees received any remuneration or any other benefits from an employment with the Charity or a related entity during the current or previous year. 

No trustee expenses have been incurred. 

## **13. Related Party Disclosures** 

There have been no related party transactions in the reporting period that require disclosure. 

## **14. Controlling Parties** 

The Charity is under the control of its legal members. 

18 




## **Detailed Statement of Financial Activities** 

|**INCOME AND ENDOWMENTS FROM:**<br>**Donations and legacies**<br>Donations from individuals<br>Grants<br>**Charitable Activities:**<br>**Primary charitable activity**<br>T-shirt sales<br>Provision of services under contract<br>Urbanists<br>**EXPENDITURE ON:**<br>**Raising funds**<br>Cost of raising funds<br>**Charitable Activities:**<br>**Primary charitable activity**<br>Travel and subsistence expenses<br>Consultancy fees<br>Support costs reallocated to charitable activities<br>Cost of charitable activities<br>Foreign exchange surplus<br>Software and social media<br>Insurance<br>Printing, postage and stationery<br>Accountancy fees<br>Legal fees<br>Subscriptions<br>Sundry expenses<br>Support cost reallocated to charitable activities<br>Independent examiner's fees<br>**NET INCOME/(EXPENDITURE)**|**2025**<br>**2024**<br>**Total funds**<br>**Total funds**<br>**£**<br>**£**<br>2,168<br>4,176<br>49,277<br>1,000|
|---|---|
||51,445<br>5,176<br>9<br>78<br>7,650<br>40,400<br>-<br>246|
||7,659<br>40,724|
||59,104<br>45,900<br>-<br>(800)|
||-<br>(800)<br>-<br>(481)<br>(19,864)<br>(48,017)<br>(2,407)<br>(3,233)<br>(317)<br>(5,010)<br>30<br>-<br>(317)<br>(677)<br>(76)<br>(614)<br>(54)<br>-<br>(1,498)<br>(1,631)<br>(47)<br>(35)<br>(202)<br>-<br>(213)<br>(276)<br>2,407<br>3,233<br>(900)<br>(900)|
||(23,458)<br>(57,641)|
||(23,458)<br>(58,441)|
||**35,646**<br>**(12,541)**|



19