cbf Cool Behaviour Foundation COOL BEHAVIOUR FOUNDATION Charity Number: 1196345 Report of the Trustees and Unaudited Financial Statements Accounting Period I" January 2024 to 31 December 2024 Behaviour Foundatlon COOL BEHAVIOUR FOUNDATION Accounting Period Ended 31st December 2024 Page no Contents of the Financial Statements Report of the Tnjstees Independent Examinees Report Statement of Financial Artivities Balance Sheet io Notes to the Financial Statements cbf Cool Behaviour Foundation COOL BEHAVIOUR FOUNDATION Accounting Period Ended 31st De¢emb¢r 2024 The trustees present their report with the financial statements of the Charity for the accounting period from l January 2024 to 31, December 2024. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP} 'Ac¢ounting and Reporting by Charities, issued in March 2005. REFEREPICE AND ADMINSTRATIVE DETAILS Registered Charity number 1196345 Prlnclpal address WOSGA House, 19 Stoneleigh court. westcroft. Milton Keynes. MK4 4BS. Trustees Mrs K F Sadak- Chair Mrs Farhana Dcwji - Trustec Mrs Azmat Zehra R&8hid - Truste¢ Mr M R Sadak_ Trustee Independent Exgminer Les Secular FCA, CTA True Tax and Accountancy 8 Barons Way Langdon Hills Essex SS16 6BN cbf Cool Behaviour Foundatlon COOL BEHAVIOUR FOUNDATION Aeeountlng Peri•d Ended Ilst December 2024 Report of the Tru5tee5 STRUCTURE, COVERNANCE AND MANAGEMENT Gov¢rning doeument The Charity is controlled by its governing document, a deed of trust, and constitutes a CIO. Organisational stru¢thre The Charity is governed by its constitutii)n and is constituted as a CIO. The trustees are responsible for th¢ overall manag¢m¢nt and ¢ontrol of th¢ Charity and meet regularly to manag¢ its affairs. Risk managcment The trustees have a duty to id¢nlify and r¢vi¢w th¢ risks to whi¢h the Charity is exposed and to ensur¢ appropriate ¢ontrol$ are in placc to provide rca$onabl¢ as$uran¢¢ against fraud and error. The managing trustees hav¢ assessed th¢ major risks to which the Charity is exposed, in particular the risk that la¢k of funds will prevent the Charity from a¢hieving its aims and objectiv¢s. The Charity has iaken approprialc %leps in ord¢r lo ensure that sufficient funds are in place and Ih¢r¢by crbsuring thc Charity is ablc to continue it's prcscnt activiti¢s. The ttustees regularly review tbe risks faced by th¢ ¢harity, including fmaThcial sustainability. safeguarding, and operational risks. Key risks identified include reliance on donated resources and the need to maintain volunte¢r ¢ngagem¢nt. Th¢ tru%t¢¢s have implemented proccdurcs to mitigate these risks, $u¢h as divcrsifying sources of donalions and maintaining strong r¢lalionships with partner organis&lions. Reserves Policy The trustees have considered the level of reserves that the eharity should maintain to ensure its ongoing financial stabilÈty. Givcn th¢ naturc of thc charity's activiti¢s and relian¢¢ on in-kind donations, the trust¢¢s aim to maintain a minimum cash reserve suffi¢i¢nl lo ¢over thr¢¢ months. ¢ssenlial operating costs. At year end, the charity's reserves were £7,113. which thc Irustccs considcr appropriat¢ for thc curTent level of activity. OBJECTIVES AND ACTIVITIES Our missioD is committed around th¢ globe to providing rcading r&qourc¢8. other materials as w¢ll as training that promote Social. emotional, physically> hcalthy mcntal wcll b¢ing in whi¢h ¢ommuniti¢s can flourish. cbf Cool Behaviour Foundatlon Our Values W¢ are fully committcd in ¢n5uring that Communities havc easy access ￿ SEN resources through libraries We continue to train specialists in dealing with SEN relatd matters We arc w0￿]ng with other agencies in effertively reswbnding to SEN community nc¢ds. Every day, we WO￿ with publish¢ts and suppliers of lesson books. activity books. games, DVDS and resources for guidance eounselors, cdurators and other professionals who work with ckn"Idren. School professionals for all levels find praciical ready to use materials on Iopics Such as Character educatio ¢areers. s(Kial skill& bullyin& anger managemenL confiiet. grief. self estee￿ and much more. Charitable Activltie5 in 2024 Throughout 2024. the Cool Behavlour Foundation has continucd to make a meaningfijl difference in the lives of children and young people with divers¢ learning ne￿ts. Our mission remains focused on providing resources that fostet iTJclusiv¢ cducaiion and support mental well-being, both in ibe UK and Internationally. This y¢ar. we have expanded our rea¢h and d¢¢p¢ned our impacL thatths to the ongoing generosity of our supporters and partners. Our work this year has centered on distributing a wide range of r&8ourccs-sp¢cialist books, teaching aids, digital tools. and training malerials-that empower educalors and families ￿ create supportiv l¢aming ¢nvironments. These resources are desÉgncd to address social, emotional, and b¢havioural challenges, hclping children thrive academically and ￿rSonallY. The Foundation's ¢ommitm¢nt to m¢ntal h¢alth support in schoo15 has never been more relevant. We have continued to resW>rtd to the growing ne￿ for carly intervcntion and accessible suP￿rt syskms. ensuring that ¢hildren and edu¢aknrs have the too15 they n¢¢d to 5urcce¢L 2024 Highlights: Supported famtli¢s across the UL Reached tnore UK schools with our resources and trniniDg. Extel￿ed our xnt¢rnational outreach to schools atml families Distributed upwards of1.25 million resouTce& thanks to the generosity of donors and publisheTS. Our ongoing efforts are driveo by a belief in Continuo￿ improvem¢nt and ionovatiow ensuring that our support remains relevant and impactfvl. Who We Support Schools This year. schools across the UK and abToad have benefited from our tailor¢d resourLes. whiLh have enabled more per50nalized and effective support for stud¢nts with special ¢ducation#l needs. Our materials hav¢ hel￿d schoolg address emotional and behaviournl challeng¢s. leading to mo inclusive classrooms and improved studeni outcomes. cbf Cool Behavlour Foundatl•n W¢ have also prioritized prof¢ssional development for teachers. providing ac¢es$ to Iraining workshups and pra¢ti¢al mai¢tials. Th¢s¢ inÈtiatives have equipped educators with th¢ ronfidence and skill$ to support students facing social. emotional, end behavioural difficulties. and to fosler positive learning ¢nvironm¢nts for all. CommuDltles Our reach extends iwond schools. Community organizations and fomily support eenters have r¢c¢iv¢d r¢sourc¢s to h¢lp ￿rentS and ¢are8ivers navigate the complexitics of supporting ¢hildr¢n with additional needs. This year, we have seen a rise in Community-1￿ workshops and support groups. strLngth¢ning networks ofcare and und¢rstsnding. We ¢ontinu¢ to ¢hampion awareness at]d advocacy around social. emotional. and behavioural issues, working lo br¢ak down 51igm4 And promot¢ in¢lusion. Our capacity-buildin8 program$ for trjucato and admini$tra¢ors in s¢v¢rnl countrics havc further cnhan¢¢d local expcrtisc #nd the dcv¢lopm¢nt of sustainable SEN strat¢gi¢s. Our Impa¢t Feedback from those we serve has been ovenvhelmingly positive. and the outcomes speak for themselves: Ae*dtml¢ Progrets: Students with access to our resou￿e5 are showing improved acadcmi¢ perforn]anc¢. 8reat¢r engogemenL and enhancd problem-solving skills. Mental Health Support: FArly intervention through our mat¢rials has contributed io reduced anxiety. better emotional regulation. and fewer behaviournl Challenges among Children and adol¢s¥ents. Bulldlng Reslllence: By nurn]ring emotional intelligence and positive bchaviour. we are h¢lping to shape a generation of resilient, empath¢ti¢, and socially responsible individuals. Prom¢rtlng Ineluslon: Our work continu¢s to Sup￿ the integration of Mudents with special n¢¢ds into mainstrcam ¢du¢ation. boosting their confidence and ￿181 skills. Empowerlng Communltlej: By equipping 5¢hty)Is. librario and community groups. we are enabling local leaders to drive in¢lusiv¢ pr4¢ti¢¢$ and advocate for merttol well-being. Expandlng Llbrary Access: (￿ t¢am has successfully negotiated fiwth¢r discounts for librari￿9 and sch¢y)Is, making it easier for them to accc&s a divers¢ range of social, emotional. and mental health resources. This Initi￿1Ve Continues to enrich Colle￿lon8 and broad¢n opportunities for l¢arnin8 and support. Looklng Ahead As we look to the future. we remain mindfvl of th¢ ¢h8llenges that lie abead. Distributing resources to remote or underserved areds continues to present logisiical hurdl¢s. and we are committed ts) finding innovative solutions. Ensuring that our materials are culturally r¢l¢vant and sensitive to the nccds of each community is an otwing priority. cbf Cool Behoviour Foundation Sustaining and growing our impact will require continued ¢ollaboration. funding, and engagement with our partnery and supporters. We are dedicated to integrnting our reSou￿¢S into broader educational and social initiativ¢s, ¢n5uring long-terni benefits for ¢hildren. families, and communities. A Me$s#£e of Th9nks Th¢ progress we have made this year would not have been possible without the unwaveTing support of our donors, publishe￿, and partners. Your contributions of books and resources focused on social, emotional, b¢havioural, and mental well-being havc tou¢hed countless lives. In a world whcre In¢ntal health is increasingly recogmized as essential. your gcncrosity has provided not just infomation, but hope. ¢n¢ouragement, and a sen8c of bclonging. Thank you for standing with us as we ¢ontinuc to build a more inclusive. supp)rtive. and undcrslanding soci¢ty. Together. we arc making a lasting difference--onc book. one resource, and on¢ child al a titne. Public Bellefit Statetnent The trustees confinn that they have complied with their duty under section 17 of the Charities Act 2011 to hav¢ due regard to the Charity Commission's guidancc on public b¢n¢fit. Thc activities of th¢ Cool Bchaviour Foundation, as described in this r¢port, arc carried out to further our ¢harilabl¢ pU￿oseS for the public benefit. Our work in providing resources, training> and support to childrcn, families, and ¢du¢ators directly contributes lo th¢ advancement of ¢ducation and thc promotiott of m¢ntal w¢ll-b¢in& both in the UK and int¢rnationally. FINANCIAL REVIEW PrAnclp4] funding sources The Cool Behaviour Foundation since 2020 has received Im plus resources as donatiorks to dat¢. Th¢ foundation will continue to carry on with book donation drives through their publishers, fundraising and will also apply for grants in order to fund th¢ aLtivities. The foundatkon eontinues its activtties through volunteers and does not have an administrative ¢harge on donations n¢ith¢r are any volunteers or trustees remunerated. ON BEHALF OF THE BOARD: MRS KANIZ FATIMA SADAK CHAIR COOL BEHAVIOUR FOUNDATION Date.. 22. April 2025 Cool Behovlour Founduthn COOL BEHAVIOUR FOUNDATION Accounting PeriiMI Ended 31st December 2024 Independent Examinevs Report to the Trustees of COOL BEHAVIOUR FOUNDATION. I rel￿rt on the a￿Ounts forth¢ year ended 31 Dwnber2024 set out on pages seven to -" ten. Respe¢live respoDJibilities of truslees and e￿iDer The Charity's trustees are rcsp)nsbi 1¢ for the prcwdtion of th¢ acco￿ts. The Charitys trustees consider that an audit is not required for this year (under Section 144(2) of th¢ Charities ArA 2011 (the 2011 Act)) aJ)d that an indewldent examination is required. It is my reskw)nsibility to: a) examine the accounts under Section 145 of the 2011 Act b) to follow the proc&Jures laid down in the C*neral Directions given by the Charity Commission (under Section 145(5Xb) of the 2011 Actl. and c) to stste whether particuiAT matters have come to my atÈention. B481$ of the indepeDdeDt exwnineP$ r¢￿rt My examination was carried out An acoxdance with the G¢tKral Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and % comparison of the xcounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounty and seeking explanations from you as trnsfre5 con(Yrning any such matters. The pr(￿edureS undertaken do not wovide all the ¢vide¥)c¢ that would be required in an audit, and consequently no opinion is given to whdher the accounts pras¢nt a'tsue and fair vie and the report is limited to those matters set out in the statements below. Independent esamineP25 ststement In ¢onn¢ction with my examinatio￿ no n￿tter has cLMne to my atl¢ntion: (l) which giv￿ m¢ re4s0nabl¢ Cause to believe tha¢ in any ma*rial r¢5pecL th¢ requirements a) to keep acwunting rewrds in aL￿r￿ with Section 130 of the 2011 AGL and b) to prepare a￿Unts which awrd with the accountlng records and to comply with the accounting Tequirw¢nts of the 2011 Act have not i￿1 me¢ or (2) to which. in my opinion. attention should be drnwn in orderto ¢nabl¢ a proper understanding of the accounts to be reache4L IndepeDd¢Dt Esaminer txs Se¢ular FCK CTA Tru¢ T&x and Acc(Muthcy, 8 Barons Way. Langdon Hills EsseL SS16 6BN cbf Cool Behavlour Foundatlon COOL BEHAVIOUR FOUNDATION STATEMENT OF FILYANCIAL ACTIVITIES A¢¢ounting Period Ended 31st December 2024 Totslfundi Ttytsi DAC-24 gbry4c-23 INCONING RESOURCES IMwMln8r•Wurt￿fT(vn4ene11tedfvndS Book Dtsh•tSoh$and Incomt L06&162 LfyTr.572 Toi¥l IncomlnB Resourui ¥C68,162 1,064162 LC•J7.572 RESOURCESIXPENJXO IL1%7,1521 I[￿7.152) I1,[￿559) t4EfiNcOMINGIouTG￿mG RE50URCING I,￿0 LOIO 2,013 PECONCIUATION OF FUNDS Total Fund$ Bro￿h[FOr￿4rO &123 123 4,110 TOYALFuf4DSCARRIEDFORWARD 7,133 7.133 4123 Th# financial slJlLments were approved by thL Board of Tw&lLes on 22 April 2025 and wer¢ 5ign¢d on ils behalf by: MRS KANIZ FATIMA SADAK CHAIR COOL BEHAVIOUR FOUNDATION cbf Cool Behaviour Foundatlon COOL BEHAVIOUR FOUNDATION Aceountlng Period Ended 31st December 2024 R45trfctsd UM45trfd•d Fund Td Totsi .Detr24 Jl-D•*23 (￿￿nIN￿le1% CB5hin ￿nk-G￿nDr11￿rCQUnlforsWclfiCprOjtclS Stotkdon•d books 2￿95 L718 337 EfASSETS 7.133 7,1 &123 FUN[ Resttitted Funds unrnstdet•d Furf$ 7,131 &125 129 The financial statements w¢r¢ approved by the Board of Twstees on 22. April 2025 and wcrc si8ned on ils b¥l)alf by.. MRS KALYIZ FATIMA SADAK CHAIR COOL BEHAVIOUR FOUNDATION 10 cbf Cool Behoviour Foundotlon COOL BEHAVIOUR FOUNDATION Accounting Period Ended 31$t December 2024 Notu to the Flnanelal Staltments ACCOUNTING POLICIES Accounting Conventlon Th¢ finanLial siatemcnts have bwi prepaTed under the hiuorical ￿)st convention and in accordance with the Charities SORP (FRS 102) appli¢ablc lo charitics prcparing ihcir accounts in accord4ncc with the Finan¢ial Reporting Standard applicablc in the UK and Republic of Irelarml (FRS 102), the Charities Act 2011, and UK Gen¢rally A￿epted Accounung Pra¢iic¢ as li applics from l January 2015. Incoming rewurces All incoming rcsourccs arc included on th¢ Stalemcnl of Financial Aclivities when the Charity is legally entitl¢d io the income and the amount Ix quantifi￿ with reasonable accurdcy. Donat¢d books arc valued at fair value on rcccipt. Books held are rccogniscd as cxpcnditure when they ar¢ dispal¢hcd (rom thc warchousc. Therc was no damagc or loss of stock in transil al ycar cnd 318t Dccember 2024 to be r¢fl¢¢t￿ in th¢sc a¢￿UniS. Donaicd books h¢ld at y¢4r ¢nd ar¢ mLwur¢d at their fair valu¢. The trustees review the value of donated books h¢ld in slwk at ¢ach year end. If any stock 1$ idcntificd as obsolctc. slow-movin& or def¢ctive. an appropria1¢ provision is made lo wri¢¢ down th¢ valuc of such slo¢k lo its n¢1 rc4lisabl¢ valuc. For the ycar endcd 31 Dcccmbcr 2024, no such pmvision was considered ncccssary. Resoureei expended Expenditure is accounted for on on accrugls basis and has b¢¢n classif¢d under h¢ading$ that aggrcgate all cost r¢lat¢d to th¢ ¢ai¢80ry. Wh¢r¢ Costs ¢annot b¢ dirc¢tly attributd to parti¢ular hcadings thcy bav¢ b¢¢n allo¢atd lo acliviti1s on a basis COJLSiStcnl with th¢ u5¢ of r¢sour¢¢s. TAnglble flxed ￿se1% No dcprcciation is provided as th¢ ¢haTity does not any 8ss¢ts. Taxation Th¢ Charity is ¢x¢mpt from tsx on its clwitable activities. Fund aceounting Unrestricted fijnds can b¢ us¢d in a¢¢ordan¢e with the Charithle obje¢tiv¢s at the dis¢r¢tion of the trnstees. R¢stri¢l¢d funds can only be used for p8rticul8r ra%tricted purpos￿ within the objects of the charity. Restrictions ar1￿ wh¢n spccified by the donor or when fijnds are raised for particular restricted purposes. All funds received and held during th¢ year w¢r¢ r¢5tri¢t¢d to 5Frific proj¢¢ts or purpos¢s as specified by donors or grant wnditions. The chariiy did not ￿¢¢ive any unresiricted funds. during the year.