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2025-12-31-accounts

REGISTERED CHARITY NUMBER: 1196162

Unaudited Financial Statements for the Year Ended 31 December 2025

for

The Bodie Hodges Foundation

The Rowleys Partnership Ltd Chartered Accountants Charnwood House Harcourt Way Meridian Business Park Leicester Leicestershire LE19 1WP

The Bodie Hodges Foundation

Contents of the Financial Statements for the Year Ended 31 December 2025

Page
Report of the Trustees 1 to 11
Independent Examiner's Report 12
Statement of Financial Activities 13
Balance Sheet 14
Notes to the Financial Statements 15 to 28
Detailed Statement of Financial Activities 29 to 30

The Bodie Hodges Foundation

Report of the Trustees for the Year Ended 31 December 2025

Chair of Trustees’ Executive Summary for the Annual Report 2025

As Chair of Trustees of The Bodie Hodges Foundation, it is a privilege to reflect on another year of growth, compassion and meaningful impact for the families we support across Leicester, Leicestershire and Rutland.

The need for specialist bereavement support following the death of a child continues to grow, and throughout 2025 our team has worked tirelessly to ensure that families across our region know they do not have to face such devastation alone. This year we delivered over 1,600 one-to-one bereavement counselling sessions , supporting 200 individuals from 91 families , including parents, children and young people. Each session represents hope and support for families as they begin to navigate life without their child.

Our peer support community also continued with purpose and positivity. Groups such as Creative Grief for Mums , Chips and a Chat for Dads , our Grandparents group , and the Together Project for young people provide spaces where families can connect with others who truly understand their experiences. In 2025 we were especially pleased to launch Together Project Juniors , offering a supportive environment for bereaved siblings aged 6–10 to explore their grief, build friendships and take part in memory-making activities.

A key part of our work continues to be supporting siblings following the death of a child. During the year we distributed 147 Bodie’s Treasured Memory Bags to families across the UK, helping children and young people open conversations about grief, remember their sibling and provide support in processing their feelings in their own way.

Behind every service we provide is the dedication of an extraordinary team of employees, volunteers and supporters. Our fundraising events, charity partnerships and community support remain the backbone of our work, with the vast majority of our income coming from the generosity of individuals, businesses and local communities who believe in our mission.

This year we welcomed Eileen Perry MBE DL as our first ever Patron for the Charity. Eileen has long supported The Bodie Hodges Foundation and is an amazing advocate for our work. Eileen brings a wealth of experience in the business and charity sectors.

Securing grant funding continues to present challenges – but we continue to be proactive and do all that we can in this space. Despite this, the commitment of our supporters and the continued growth of our events and community fundraising give us confidence as we plan for the future.

Looking ahead, we remain focused on strengthening our services and responding to the evolving needs of bereaved families. In 2026 we will begin work on a new three-year business plan, expand our student counsellor placements and develop a Bereavement Educator role to support schools following the death of a pupil. We also plan to extend our age range of support to young people up to the age of 25 and grow our income to ensure our services remain sustainable for the families who rely on us.

None of this work would be possible without the dedication of our founders, Donna and Nick Hodges whose lived experience continues to shape and inspire everything we do. I would also like to thank my fellow trustees, our dedicated employees, volunteers, fundraisers and supporters who stand beside us in ensuring that every family receives the support they need.

Together, we continue to create spaces of understanding, compassion and hope for our families.

G Orton 24/05/2026

Gemma Orton signed on 24/05/2026, 09:34:18 BST Chair of Trustees The Bodie Hodges Foundation

Page 1

The Bodie Hodges Foundation

Report of the Trustees for the Year Ended 31 December 2025

Trustee’s Report

The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of 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).

Register of Merged Charities

This year we have officially closed our original charity 1151053 and have entered this on the register for merged charities with 1196162.

Our Vision and Aims

Vision

To give hope to families bereaved of a child by providing a range of services that support grieving families and encourage them to rebuild and remember.

Mission Statement

To provide family and child centred services to support those affected by the death of a child.

To raise awareness of the facts about organ donation and encourage families to share their decision by ‘starting the conversation’.

Purpose

To ensure that every family in Leicester, Leicestershire and Rutland who experience the death of a child has access to early therapeutic support services.

We achieve our aims by:

Page 2

The Bodie Hodges Foundation

Report of the Trustees for the Year Ended 31 December 2025

Our History

The Bodie Hodges Foundation 1151053 was set up by Nick and Donna Hodges following the death of their son Bodie in 2012. Their lived experience is that being a bereaved parent is isolating, and that the support available following the sudden or unexpected death of a child was minimal. The charity has continuously developed and now provides a range of services that support the whole family.

In the beginning the focus was on raising funds to buy a holiday home and in 2016 the purchase of Bodie’s Boathouse on Tallington Lakes was completed. A one-week stay was offered to families who lived in the East Midlands and within 3 years of the death of their child of any age. The impact that this stay gave families highlighted the need to Donna and Nick to implement more services and to work on more projects to support families bereaved of a child.

Bodie’s Boathouse was sold in 2023 and funds from this property were used to purchase Bodie’s House. Although this was a difficult decision as trustees, we felt that supporting a family for up to 2 years has a significant impact and that the charity witnesses the growing need to support families with early therapeutic bereavement counselling. Our focus will now remain on offering 1-1 and peer support to families bereaved of a child aged 18 and under within 2 years of the death. Bodie’s House is an 11-room building where we have offices and counselling rooms. It is a safe place where families can share their children, talk about their grief and where groups can meet.

In 2018 the charity designed and produced Bodie’s Treasured Memory Bags, based on their experience of how their daughter grieved, and with professional endorsement these are now provided nationally free of charge to siblings.

With another focus on fundraising, we then moved to support families in the first year to 18 months with face to face early emotional therapeutic bereavement support and in October 2019 Bodie’s Bereavement Service was launched. This service now supports families during the first 2 years after the death of a child with 1-1 specialist bereavement counselling for parents and their siblings, which can be accessed by anyone bereaved of a child under the age of 18. We also offer a number of peer support groups which can be accessed by families bereaved of a child of any age.

Our services grow organically with the needs that are identified by the families that we work with and from our founders own lived experience. Each year we have grown our income in line with our services and will listen to our bereaved families and support them as they learn to live and to grieve.

Page 3

The Bodle Hodges Foundatlon Report of the Trustees for the Year Ended 31 Decembèr 2025 Our ￿00r In Numbors ••• Thls equate5 to 2CQ individuals. 140 adults and 60 chIld￿n and youn8 people. 16111-1 coun5ellin8 U•0 I-l counselling sessions booked for sessions lor parents our famllles 4U I-l counsellin8 sessions for children and young people 12 Cr•0th• ¢￿1 Ilt¥•kn brought together bereaved mums to express connect. and find St￿n81h in Sha￿ experience thYou8h art. 12 chlps ond a Ch￿ s•••1ons Offe￿ be￿vell dads a relaxed and SUPPOthve spaee to talk openly with others who truly understsnd. 17 1oyih•r knl•c woup brou8ht together a tommunityof peers who'get it.. Our sessions give the young people who attend a place to talk. laugh. share. and fed undefstood in a way only another bereaved slblln8 can offer. 6 Towhw Jurfor• We￿ ran ac￿￿$ the yearwhich support younger Siblings with gentle. age appropriate arKI fun activities to help them explore their feelings and feel less alone. 4 brou8ht together grandparents who a￿ often quietly grieving both a grandchild and the pain their own chiklren face. These sessions offer comforL understandin& and a place Whe￿ their feelln8s were seen arKI valued. M7 •ooW• Trn05￿ Ib•owy •og• packed with love and sent to bereaved siblings across the UK. Helping them hold onto something special as they remember their brother or sister. Page 4

The Bodie Hodges Foundation

Report of the Trustees for the Year Ended 31 December 2025

Bodie’s Bereavement Services

Bodie’s Bereavement Service provides early emotional and therapeutic support to families bereaved of child up to the age of 18 when the child died. Our support is offered during the first 2 years after the death and is for the whole family. This provides support for parents and siblings, to families bereaved of their only child and to blended families. The aim of the service is to meet families where they are in their grief and provide support that gives hope and builds resilience. Each member of the family is given 1-1 bereavement counselling with their own counsellor.

We receive a large number of our referrals via The Child Death Overview Panel team, as well as bereavement midwives within our local hospitals and other professionals. Families can also refer into our service at any point during the first 2 years, via our website.

Our sessions for parents take place at Bodie’s House and our children and young people counselling sessions take place in school. Where school is not a safe place, we offer sessions here at Bodie’s House.

In 2025 we booked over 1613 1-1 bereavement counselling sessions to adults, children and young people. We supported 200 individuals with 1-1 support and continued to grow the number of families supported and sessions attended. This equates to 140 adults and 60 children and young people who are part of 91 families.

Page 5

The Bodie Hodges Foundation

Report of the Trustees for the Year Ended 31 December 2025

Peer Support Groups

Meeting others who have been bereaved is powerful and offers support to our families that is different to counselling. Each group is facilitated by a member of the team and are designed to be relaxed. We find that being able to take part in activities helps conversations but also gives a focus to those who may wish to be quiet. We have continued to increase the number of parents, children and young people who attend our groups throughout 2025.

We currently have adults, children and young people registered to attend our groups

Feedback from a bereaved mum who attends Creative Grief Workshop for bereaved Mums.

“When I bonded with another parent who had gone through a similar experience, I didn’t feel alone. We talked about things that very few people would’ve experienced.

We could be open and honest with each other. We also learn from each other on how we navigate certain aspects”.

Justine, bereaved mum.

Together Project

The success of the Together project continued in 2025 with 12 young people aged 11-16 meeting each month for a programme of activities to build self-esteem, develop friendships, create conversations around death and their grief for their sibling. This project has continued to be funded by The Big Give during this year.

Page 6

The Bodie Hodges Foundation

Report of the Trustees for the Year Ended 31 December 2025

Together Project Juniors

In 2025 we launched our Together project Juniors which meets by-monthly for bereaved siblings aged 6-10.

This is a safe space to meet peers, explore emotions and grief, take part in memory making and have fun together.

Bodie’s Treasured Memory Bags

Bodie’s Treasured Memory Bags are filled with grief resources to encourage conversations around death, help children to remember their sibling and process the feelings associated with grief. They are designed to give families different tools to support their surviving children at a difficult time. Children cope best when they feel supported to share how they feel and the resources within the bag give children and young people permission to talk about their sibling.

Bodie’s Treasured Memory Bags were sent to support siblings who had experienced the death of a sibling or to those born after the death. The bags continue to be sent out nationally, free of charge with a maximum of two per family and they support children aged 3-10 and 11-16 years.

We have continued to support bereaved siblings with SEND to grieve in their own way sending out Bodie’s Special Treasured Memory Bags for ages 3-25 years.

In 2025 we have sent out 147 bags to families all across the UK. We continue to offer this service free of charge to any bereaved sibling and to those born after the death of a sibling.

“The bag helped us open up the conversation and allow our daughter to process (the little she can in this age) and ask questions. It makes it normal for us as a family to talk about her dead brother and make him part of our day to day life”.

Feedback from a family who received a Bodie’s Treasured Memory Bag

Page 7

The Bodie Hodges Foundation

Report of the Trustees for the Year Ended 31 December 2025

Organ Donation

We continue to raise awareness of Organ Donation and encourage everyone to have open discussions with families about their wishes. We will continue to promote the benefits of Organ Donation to both donor and recipient families. At each event where there are opportunities to speak we share the importance of starting a conversation with loved ones.

Events and Fundraising

The above events remain key to our fundraising efforts, as they not only help us raise essential funds.

The Bodie Hodges Foundation is registered with the Fundraising Regulator and is compliant with the standards set by the Regulator in its ‘Code of Fundraising Practice’. This ensures that donors and supporters have confidence in our fundraising practices.

All fundraising events are organised by our Fundraising and Communications Manager, Corporate and Community Fundraiser with support from the wider team and volunteers. We do not engage with telephone, doorstep or lottery fundraising.

We are incredibly grateful to everyone who has donated towards our services and ensures that all our services are offered free of charge to our families.

As a small local charity, we feel extremely lucky to be becoming more widely known among corporates and businesses that want to support our work. Additionally, we are fortunate to have such a loyal base of #TeamBodie supporters who continue to turn up to attend our events and support our campaigns.

The increase in demand for grant funding has made it more challenging to achieve success, as many funders are now oversubscribed. Despite these difficulties, we remain committed to exploring every opportunity to support our vision of ensuring no family is left to grieve alone.

In 2025, the charity committed to investing in 30 London Marathon places for 2026. This represents a strategic investment at a cost of £33,000, paid a year in advance. As part of the fundraising model runners were asked to raise £900 before December and then the remaining total of £1600 between January and April of the following year. You will see that fundraising for this event has been received within this financial year and is reflected in the surplus reported.

The funds generated will support increasing our age to those families whose children were 25 and under when they died. This is a huge milestone for the charity and forms part of our business plan. We are also going to recruit a Challenge Events and Community Fundraiser to help to steward all of the runners and support their fundraising, as well as to grow our community events.

Page 8

The Bodie Hodges Foundation

Report of the Trustees for the Year Ended 31 December 2025

Charity of Choice

This year our Charity of Choice partnerships have helped to raise over £33,096. We love to work with businesses to share the work that we are doing and see the creative ways that businesses choose to fundraise for us. We have increased the number of businesses who are supporting our work and would like to thank all those who have chosen us in 2025.

Future Plans

In 2026 we will be working on the following areas;

Financial position

The financial statements show a surplus of £56,381 (2024: £33,981). The surplus includes funds received for the challenge events, including the London Marathon 2026 of net £23,678.

As a charity we have worked hard to ensure that the financial position is safe, and we monitor our income and expenditure in line with our budgets and targets. We end the year in a good financial position. In 2025 3% of our income for core services and projects was achieved through grants and we will continue to aim to increase this income to allow us to grow our services. Achieving grants has become increasingly competitive.

97% of our income comes from voluntary efforts from the community and business support, as well as through our events. The Trustees are grateful to our many supporters of the charity who have given their loyalty and commitment.

Reserves Policy

In 2025 our reserves policy was to keep £87,000 for 3 months, alongside a £10,000 emergency fund.

As the charity and demand on its services increase we need to ensure stability of the charity and so in 2026 we have revised our reserves policy in line with the increase in costs and the instability of the financial situation for many businesses and charities. We will aim to hold £174,000 for 6 months reserves. We feel that this provides stability to our clients, who we support for up to 2 years and protects us best as a charity.

As at the 31 December 2025 the Charity has funds of £687,131 (2024: £614,710) of which £41,243 (2024: £16,040) are restricted funds. The unrestricted reserves of £645,888 (2024: £614,710) includes funds in relation to the tangible assetsp of £433,233 (2024: 446,721). The remaining reserves are free reserves of £212,665 (2024: £167,989) which include the emergency fund of £10,000 (2024: £10,000) and other designated funds totalling £30,638 (2024: £78,717). Reserves of £125,665 held over and above the minimum free reserves figure of £87,000 are at the disposal of the trustees to meet their longer term strategic objectives.

Page 9

Report of the Trustees for the Year Ended 31 December 2025

The Bodie Hodges Foundation

Reserves Policy continued

Included within the reserves held over and above the minimum free reserves includes donations received in advance of the London Marathon 2026 of £24,409 which has its associated costs recognised in next years accounts.

Structure, Governance and Management

----- Start of picture text -----
Type of governing document Constitution adopted 14th October 2021 –
transfer of assets 1st October 2023.
How is the charity constituted? Charity Incorporated Organisation
Trustee selection methods Trustees are appointed or reappointed by
existing Trustees following application and
interview
Charity Name The Bodie Hodges Foundation
Charity Number 1196162
Registered office 254 Braunstone Lane
Leicester
LE3 3AS
Chair of Trustees Gemma Orton
Trustees Emma Frain
Andrew Stubbs
Helen Whitby
Nick Ball – Joined 1 [st] February 2026
Independent examiner Rowley’s Chartered Accountants
Charnwood House
Harcourt Way
Leicester
LE19 1WP
----- End of picture text -----

Public benefit

The Trustees confirm that they have considered the Charity Commissioner’s guidance on public benefit. As part of our Trustee’s induction, they are asked to read and sign PB1, 2 and 3 of the guidance issued by the Charity Commission on public benefit.

Risk Factors

The Trustees have continued to assess the major risks to which the charity is exposed to, and we are satisfied that systems are in place to mitigate where possible exposure to the major risks. Part of our revised reserves policy is to protect the charity and its families.

Page 10

Report of the Trustees for the Year Ended 31 December 2025

The Bodie Hodges Foundation

Funding - Funding through grants has been difficult this year. We have been unable to secure multiyear funding and opportunities for grant-based income are reduced. Our fundraising through running events, annual events and charity of choice have all grown this year and offer us a level of security and will target applications to achieve this.

Demand on service - We constantly monitor the number of referrals that we receive and work hard to be able to offer our services within the first 3 months following the death of a child. This year we have offered 2 student placements and hope to increase this in 2026. We are able to support the whole family for up to 2 years.

Loss of Income from donations - We continue to grow our donations that we receive from the general public and from our corporate partners. We have increased our running events offer to add a larger income stream. We work hard to steward our donors well and we monitor income regularly.

24/05/2026

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

G Orton

........................................................................ signed on 24/05/2026, 09:34:18 BST Mrs Gemma Orton Chair of Trustees

Page 11

Independent Examiner's Report to the Trustees of The Bodie Hodges Foundation

Independent examiner's report to the trustees of The Bodie Hodges Foundation

I report to the charity trustees on my examination of the accounts of The Bodie Hodges Foundation (the Trust) for the year ended 31 December 2025.

Responsibilities and basis of report

As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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 Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or

  2. the accounts do 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.

signed on 27/05/2026, 14:33:45 BST L G Parkes FCA FCCA

The Rowleys Partnership Ltd Chartered Accountants Charnwood House Harcourt Way Meridian Business Park Leicester Leicestershire LE19 1WP 24/05/2026

Date: .............................................

Page 12

The Bodie Hodges Foundation

Statement of Financial Activities for the Year Ended 31 December 2025

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
173,671
Charitable activities
6
Bereavement Service
4,400
Other trading activities
4
206,403
Investment income
5
13,193
Total
397,667
EXPENDITURE ON
Raising funds
7
65,488
Charitable activities
8
Bereavement Service
277,056
Treasured Memory Bags
-
Bodie's House
25,645
Total
368,189
NET INCOME
29,478
Transfers between funds
18
1,700
Net movement in funds
31,178
RECONCILIATION OF FUNDS
Total funds brought forward
614,710
TOTAL FUNDS CARRIED FORWARD
645,888		 Restricted
funds
£
36,676
10,000
5,899
-
52,575
2,471
19,297
3,904
-
25,672
26,903
(1,700)
25,203
16,040
41,243		 2025
Total
funds
£
210,347
14,400
212,302
13,193
450,242
67,959
296,353
3,904
25,645
393,861
56,381
-
56,381
630,750
687,131		 2024
Total
funds
£
128,308
56,832
183,094
13,882
382,116
71,696
248,649
9,212
18,578
348,135
33,981
-
33,981
596,769
630,750

The notes form part of these financial statements

Page 13

The Bodie Hodges Foundation

Balance Sheet 31 December 2025

Notes
FIXED ASSETS
Tangible assets
14
CURRENT ASSETS
Stocks
15
Debtors
16
Cash at bank
CREDITORS
Amounts falling due within one year
17
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
18
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
funds
£
433,223
994
48,239
174,084
223,317
(10,652)
212,665
645,888
645,888		 Restricted
funds
£
-
4,230
4,823
32,291
41,344
(101)
41,243
41,243
41,243		 2025
Total
funds
£
433,223
5,224
53,062
206,375
264,661
(10,753)
253,908
687,131
687,131
645,888
41,243
687,131		 2024
Total
funds
£
446,721
5,497
19,179
177,672
202,348
(18,319)
184,029
630,750
630,750
614,710
16,040
630,750

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 24/05/2026

G Orton

~~..........................................~~ signed on 24/05/2026, 09:34:18 BST ... G L Orton - Trustee

The notes form part of these financial statements

Page 14

The Bodie Hodges Foundation

Notes to the Financial Statements for the Year Ended 31 December 2025

1. CHARITY INFORMATION

The Bodie Hodges Foundation is a charitable incorporated organisation registered with the Charity Commission for England and Wales (registered no. 1196162). The registered office address is 254 Braunstone Lane, Leicester LE3 3AS.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, 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 financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Expenditure is classified under the following activity headings.

Expenditure on charitable activities relates to expenditure on the objects of the charity and - include direct costs and support costs associated with these activities.

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

continued...

Page 15

The Bodie Hodges Foundation

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

2. ACCOUNTING POLICIES - continued

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 2% on cost - Fixtures and fittings 25% reducing balance - Computer equipment Straight line over 3 years

Stocks

Bodie's Treasured Memory Bags and other stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Cash and cash equivalents

Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

Basic financial assets

Basic financial assets, which includes debtors and cash and bank balances are initially measured at transaction price including transaction costs and subsequently carried at amortised 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. Financial assets classified as receivable within one year are not amortised.

continued...

Page 16

The Bodie Hodges Foundation

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

2. ACCOUNTING POLICIES - continued

Basic financial liabilities

Basic financial liabilities, 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 receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from the date of approving these financial statements. The budgeted income and expenditure is sufficient with the level of reserves, for the charity to be able to continue as a going concern.

3. DONATIONS AND LEGACIES

Donations
4.
OTHER TRADING ACTIVITIES
Supper club
Golf day
Sports dinner
Challenge events
Freddie's festive fun run
Other fundraising events
Auction income
5.
INVESTMENT INCOME
Rents received
Deposit account interest		 2025
£
210,347
2025
£
14,025
38,888
50,041
71,080
16,646
3,915
17,707
212,302
2025
£
11,254
1,939
13,193		 2024
£
128,308
2024
£
14,900
38,557
46,056
56,547
11,726
8,096
7,212
183,094
2024
£
11,614
2,268
13,882

continued...

Page 17

The Bodie Hodges Foundation

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

6. INCOME FROM CHARITABLE ACTIVITIES

Activity
Grants
Bereavement Service
7.
RAISING FUNDS
Raising donations and legacies
Fundraising events
Other trading activities
Opening stock
Purchases
Closing stock
Aggregate amounts
8.
CHARITABLE ACTIVITIES COSTS
Bereavement Service
Treasured Memory Bags
Bodie's House		 Direct
Costs
£
205,450
3,904
14,060
223,414		 2025
£
14,400
2025
£
67,528
2025
£
5,497
158
(5,224)
431
67,959
Support
costs (see
note 9)
£
90,903
-
11,585
102,488		 2024
£
56,832
2024
£
72,499
2024
£
4,201
493
(5,497)
(803)
71,696
Totals
£
296,353
3,904
25,645
325,902

continued...

Page 18

The Bodie Hodges Foundation

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

9. SUPPORT COSTS

SUPPORT COSTS
Information
Management Finance technology
£ £ £
Bereavement Service 61,143 5,436 5,387
Bodie's House 4,941 - -
66,084 5,436 5,387
Governance
Other costs Totals
£ £ £
Bereavement Service 12,818 6,119 90,903
Bodie's House 6,644 - 11,585
19,462 6,119 102,488

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.

11. STAFF COSTS

STAFF COSTS
Wages and salaries
Social security costs
Other pension costs		 2025
£
202,472
12,236
11,945
226,653
 2024
£
176,089
8,866
3,854
188,809

Included in staff costs are direct costs for the provision of our Bereavement Counsellors. These costs are summarised below:

Bereavement Counsellors costs

Wages and salaries
Social security costs
Other pension costs		 2025
£
97,957
10,886
3,115
111,958		 2024
£
66,500
2,572
1,328
70,400

continued...

Page 19

The Bodie Hodges Foundation

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

11. STAFF COSTS - continued

The average monthly number of employees during the year was as follows:

2025 2024
Staff 8 7

No employees received emoluments in excess of £60,000.

Remuneration of key management personnel

The key management personnel of the charity are the CEO and the Fundraising and Communications Manager. The total employee benefits (including employer national insurance and pension) of the key management personnel of the charity amounted to £90,492 (2024: £88,811).

Our CEO works across all aspects of the charity, both at a strategic and operational level; providing peer support for other bereaved families, facilitating groups, supporting our team of bereavement counsellors as well as managing fundraising events and writing grant applications. The wages of the CEO are split 50/50 between charitable activities and management support costs.

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
106,182
Charitable activities
Bereavement Service
56,832
Other trading activities
183,094
Investment income
13,882
Total
359,990
EXPENDITURE ON
Raising funds
70,278
Charitable activities
Bereavement Service
234,559
Treasured Memory Bags
-
Bodie's House
18,578
Other
-
Total
323,415
NET INCOME/(EXPENDITURE)
36,575		 Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
106,182
Charitable activities
Bereavement Service
56,832
Other trading activities
183,094
Investment income
13,882
Total
359,990
EXPENDITURE ON
Raising funds
70,278
Charitable activities
Bereavement Service
234,559
Treasured Memory Bags
-
Bodie's House
18,578
Other
-
Total
323,415
NET INCOME/(EXPENDITURE)
36,575		 Restricted
funds
£
22,126
-
-
-		 Total
funds
£
128,308
56,832
183,094
13,882
359,990
70,278
234,559
-
18,578
-
323,415
36,575		 22,126
1,418
14,090
9,212
-
-
24,720
(2,594)		 382,116
71,696
248,649
9,212
18,578
-
348,135
33,981

continued...

Page 20

The Bodie Hodges Foundation

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
funds
£
Transfers between funds
(1,137)
Net movement in funds
35,438
RECONCILIATION OF FUNDS
Total funds brought forward
579,272
TOTAL FUNDS CARRIED FORWARD
614,710
13.
INDEPENDENT EXAMINER'S REMUNERATION
Restricted
funds
£
1,137
(1,457)
17,497
16,040		 Total
funds
£
-
33,981
596,769
630,750

The amount payable to the independent examiner was £4,098 (2024: £3,900) for the independent examination. 14. TANGIBLE FIXED ASSETS

COST
At 1 January 2025
Additions
At 31 December 2025
DEPRECIATION
At 1 January 2025
Charge for year
At 31 December 2025
NET BOOK VALUE
At 31 December 2025
At 31 December 2024		 Freehold
property
£
432,000
-
432,000
9,360
8,640
18,000
414,000
422,640		 Fixtures
and
Computer
fittings
equipment
£
£
24,182
3,643
-
2,101
24,182
5,744
2,503
1,241
5,420
1,539
7,923
2,780
16,259
2,964
21,679
2,402		 Totals
£
459,825
2,101
461,926
13,104
15,599
28,703
433,223
446,721

continued...

Page 21

The Bodie Hodges Foundation

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

15.
STOCKS
Stocks
16.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments and accrued income
17.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Accruals and deferred income		 2025
£
5,224
2025
£
3,496
49,566
53,062
2025
£
4,905
5,848
10,753		 2024
£
5,497
2024
£
1,355
17,824
19,179
2024
£
1,380
16,939
18,319

continued...

Page 22

The Bodie Hodges Foundation

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

18. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Emergency Fund
Maintenance Fund
Bereavement Service Fund
London Marathon 2026
Restricted funds
Treasured Memory Bags
Precision FM
The Big Give
Barber Charvet Trust
Co-op Local Community - Chips and
Chat Dads Group
LRCF Creative Grief
The Big Give 2024
The Big Give 2025
Pavers Creative Grief
Bereavement Educator
TOTAL FUNDS		 At 1.1.25
£
525,993
10,000
7,380
71,337
-
614,710
3,059
660
7,035
-
515
382
4,389
-
-
-
16,040
630,750		 Net
movement
in funds
£
45,374
-
(420)
(39,154)
23,678
29,478
2,044
(660)
(2,520)
40
(515)
(382)
(4,389)
9,974
359
22,952
26,903
56,381		 Transfers
between
funds
£
33,883
-
-
(32,183)
-
1,700
-
-
(1,700)
-
-
-
-
-
-
-
(1,700)
-		 At
31.12.25
£
605,250
10,000
6,960
-
23,678
645,888
5,103
-
2,815
40
-
-
-
9,974
359
22,952
41,243
687,131

continued...

Page 23

The Bodie Hodges Foundation

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

18. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Maintenance Fund
Bereavement Service Fund
London Marathon 2026
Restricted funds
Treasured Memory Bags
Precision FM
The Big Give
Barber Charvet Trust
Co-op Local Community - Chips and
Chat Dads Group
LRCF Creative Grief
The Big Give 2024
The Big Give 2025
Pavers Creative Grief
Bereavement Educator
TOTAL FUNDS		 Incoming
resources
£
369,008
-
4,250
24,409
397,667
5,899
-
-
10,000
-
-
1,250
9,974
2,500
22,952
52,575
450,242		 Resources
Movement
expended
in funds
£
£
(323,634)
45,374
(420)
(420)
(43,404)
(39,154)
(731)
23,678
(368,189)
29,478
(3,855)
2,044
(660)
(660)
(2,520)
(2,520)
(9,960)
40
(515)
(515)
(382)
(382)
(5,639)
(4,389)
-
9,974
(2,141)
359
-
22,952
(25,672)
26,903
(393,861)
56,381

continued...

Page 24

The Bodie Hodges Foundation

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

18. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Fundraising Events
Emergency Fund
Maintenance Fund
Bereavement Service Fund
Restricted funds
Treasured Memory Bags
I Will Project
Precision FM
LRCF Louisa Fund
Organ Donation Education
The Big Give
Co-op Local Community - Chips and
Chat Dads Group
LRCF Creative Grief
The Big Give 2024
TOTAL FUNDS		 At 1.1.24
£
536,408
12,864
30,000
-
-
579,272
2,401
3,501
660
1,950
4,863
4,122
-
-
-
17,497
596,769		 Net
movement
in funds
£
62,965
(12,864)
-
-
(13,526)
36,575
(5,342)
(892)
-
(1,950)
-
304
515
382
4,389
(2,594)
33,981		 Transfers
between
funds
£
(73,380)
-
(20,000)
7,380
84,863
(1,137)
6,000
(2,609)
-
-
(4,863)
2,609
-
-
-
1,137
-		 At
31.12.24
£
525,993
-
10,000
7,380
71,337
614,710
3,059
-
660
-
-
7,035
515
382
4,389
16,040
630,750

continued...

Page 25

The Bodie Hodges Foundation

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

18. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Fundraising Events
Bereavement Service Fund
Restricted funds
Treasured Memory Bags
I Will Project
LRCF Louisa Fund
The Big Give
Barber Charvet Trust
Co-op Local Community - Chips and
Chat Dads Group
LRCF Creative Grief
The Big Give 2024
TOTAL FUNDS		 Incoming
resources
£
359,990
-
-		 Resources
Movement
expended
in funds
£
£
(297,025)
62,965
(12,864)
(12,864)
(13,526)
(13,526)
(323,415)
36,575
(7,432)
(5,342)
(892)
(892)
(1,950)
(1,950)
(2,044)
304
(10,000)
-
(262)
515
(2,140)
382
-
4,389
(24,720)
(2,594)
(348,135)
33,981
359,990
2,090
-
-
2,348
10,000
777
2,522
4,389
22,126
382,116		 (323,415)
(7,432)
(892)
(1,950)
(2,044)
(10,000)
(262)
(2,140)
-
(24,720)
(348,135)

Restricted Funds

Treasured Memory Bags

Various donations have been made to the charity for the provision of treasured memory bags.

Precision FM

To be used to improve the IT systems of the charity.

The Big Give

A national giving platform that offers match funding for projects.

The Big Give 2024

Donations received towards the the provision of bereavement services.

The Big Give 2025

Donations received towards the the provision of bereavement services.

Barber Charvet Trust

Donations received towards the the provision of bereavement services.

Co-op Local Community

Donations received towards the provision of the Chips and Chat Dads Group.

LRCF Creative Grief Fund

Donations received towards the provision of the Creative Grief sessions.

Page 26

The Bodie Hodges Foundation

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

18. MOVEMENT IN FUNDS - continued

Pavers Creative Grief

Grant received to provide a year of Creative Grief for Mums.

Bereavement Educator

This is a pilot role that will work in schools to support the staff team, peers and parents following the death of a pupil in the school community. This fund includes donations from Shoezone and Pukka Pies, donations from a fundraising campaign to support this role, as well as bereaved parents who have chosen to raise funds for this specific role.

Designated Funds

Emergency Fund

This fund is to be used in the event of damage/emergency to the building.

Maintenance Fund

An amount of £20,000 was designated by the trustees to replace the heating in Bodie's House. The surplus left in the fund can be used for repairs to Bodie's House.

Bereavement Service Fund

This fund is to be used to pay a proportion of salary costs towards Bodie's Bereavement Service. This is to provide an element of longer term protection to our core service and protect our clients.

London Marathon 2026

Donations raised by those taking part in the London Marathon 2026. This fund will be used to pay the cost of the places in the London Marathon and the remaining balance will be released to general funds.

Transfers between funds

A transfer of £1,700 was made from the Big Give fund to the Bereavement Services fund. This related to the surplus funds left at the end of the project and were transferred in accordance with the wishes of the funder.

A transfer of £32,183 was made from the designated Bereavement Services Fund to the General Fund to increase the level of free reserves in line with the updated reserves policy.

19. EMPLOYEE BENEFIT OBLIGATIONS

The charity operates a defined contribution pension scheme and a salary sacrifice scheme was introduced during the year. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund. Contributions payable by the charity for the year were £11,945 (2024: £3,854).

Page 27

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

The Bodie Hodges Foundation

20. RELATED PARTY DISCLOSURES

During the year donations were received from trustees totalling £500 (2024: £30).

Trustee Andrew Stubbs is also a director of WJ South Limited. During the year WJ South Limited made donations of £5,000 (2024: £5,000) to The Bodie Hodges Foundation. WJ South Limited also paid The Bodie Hodges Foundation £11,565 (2024: £10,275) for sponsorship of fundraising events and £Nil (2024: £250) for event tickets.

Trustee Gemma Orton is also a director of EMA Training Limited. During the year EMA Training Limited sponsored the Freddie's Festive Fun Run event, donating a total of £2,000 (2024: £Nil). At the year end £500 was owed from EMA Training Limited to the Bodie Hodges Foundation (2024: £Nil). Gemma Orton also paid The Bodie Hodges Foundation £396 (2024: £Nil) during the year for event tickets.

Page 28

The Bodie Hodges Foundation

Detailed Statement of Financial Activities for the Year Ended 31 December 2025

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Other trading activities
Supper club
Golf day
Sports dinner
Challenge events
Freddie’s festive fun run
Other fundraising events
Auction income
Investment income
Rents received
Deposit account interest
Charitable activities
Grants
Total incoming resources
EXPENDITURE
Raising donations and legacies
Fundraising events
Other trading activities
Opening stock
Purchases
Closing stock
Charitable activities
Wages
Social security
Pensions
Project costs
Bereavement services costs
Depreciation - freehold property
Carried forward		 2025
£
210,347
14,025
38,888
50,041
71,080
16,646
3,915
17,707
212,302
11,254
1,939
13,193
14,400
450,242
67,528
5,497
158
(5,224)
431
81,394
4,483
2,567
7,541
113,369
8,640
217,994		 2024
£
128,308
14,900
38,557
46,056
56,547
11,726
8,096
7,212
183,094
11,614
2,268
13,882
56,832
382,116
72,499
4,201
493
(5,497)
(803)
78,719
3,965
1,742
9,904
86,211
8,640
189,181

This page does not form part of the statutory financial statements

Page 29

The Bodie Hodges Foundation

Detailed Statement of Financial Activities for the Year Ended 31 December 2025

Charitable activities
Brought forward
Depreciation - fixtures and fittings
Support costs
Management
Wages
Social security
Pensions
Rates, water and utilities
Insurance
Advertising
Travelling
Legal and professional
Depreciation - computer equipment
Bookkeeping
Loss on sale of tangible fixed assets
Finance
Bank charges
Information technology
Computer costs
Other
Telephone
Postage and stationery
Sundries
Governance costs
Accountancy and legal fees
Total resources expended
Net income		 2025
£
217,994
5,420
223,414
22,521
7,753
9,378
4,941
2,582
2,239
3,368
4,046
1,539
7,717
-
66,084
5,436
5,387
2,773
1,240
15,449
19,462
6,119
393,861
56,381		 2024
£
189,181
2,482
191,663
30,870
2,329
784
6,049
2,942
-
2,418
6,407
1,058
7,242
573
60,672
3,294
4,460
2,576
2,076
7,678
12,330
4,020
348,135
33,981

This page does not form part of the statutory financial statements

Page 30