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Comfort Cases UK Contents Pages Trustees, Annual Report Independent Examiner's Report Statement of Flnancial Activitles 2to6 7t07 8t08 Summary Income and Expenditure Account Balance Sheet 9t09 IOtolO Notes to the Accounts Ilto16 Detailed Statement of Financial Activities 17to18 P36e I
Comfort Cases UK Trustees Annual Report The trustees, who are also directors of the charity *or the purposes of the Companies Art 2006, present their report with the unaudited financial statements of the charity for the year ended 30 November 2025. REFERENCE AND ADMINISTRATIVE OETAIL5 Company No. CE027060 Chaylty No. 1196357 Reglstered Offlce Cannon Hall Thir5k Road Borehamwood Hertfirdshire WD6 SAY Dlrectors and Trustees The Directors of the charitable company are its Trustees for the purposes of charity law. The following Director5 and Trustees served during the year: R.M, Benson M. Chester A.J. Davison P. Fox G. Henderson G. Kadra-scalzo R.C. Malik Accountants MW Accounting Services Ltd South House 4 Bond Avenue Mount Farm Milton Keynes MKI ISW OBJECTIVES AND AcfiviTIES Comfort Cases UK exists to ensure that no chlld entering or moving within the care system carrles their belonging5 In è bln bag. Forevery new start. Every move. No more bin ba8S. Page 2
Comfort Cases UK Trustees Annual Report The charity provides Comfort Case5, a rucksack filled with new, age-appropriate essential and comfort items, alongside XL duffel bags for subsequent moves, Orders are received from local authorities, fostering services, police, NHS trusts and partner charities. Alongside delivery, the charity raises awareness of the experlences of children in care and advocates for di8nity as a star>dard, not an exception. The trustees have had due re8ard to publlc b¢nefit guldance and ¢on5ider that the charlty delivers clear public benefit. ENGAGEMENT AND SEcfoR LEARNING The charity actively enga8es With fosterin8 commijnities, social work profes5ion8ls and Indlviduals With lived experience to ensure its work remains relevant, responsive and Impactful. During the year, Comfort Cases UK contributed to national and regional forums including the Foster Wales Conference and the Pan-London Children in Care Participation Network, and worked alongside care-experienced professionals to inform both delivÈry and wider sector pr2ctice. This engagement supports both immediate service delivery and longer-term influence on how children entering care are supported acros5 the 5VStem. ACHIEVEMENTS AND PERFORMANCE Demand for the charity's work remains significant and continues to grow. Durln8 the year, the charlty- Delivered 4,391 Comfort Cases Delivered 2,227 XL duffel bags Reached 40 countie5, covering approximately one third of local authorities in England and Wales Worked with over 130 frontline distrÉbution partners Supported approximately Il% of estimated care system transitions Deliverod over 400 hours of corporate volunteering and 430 hours of community volunteering In total. the charity SUPPOned approximately 6.600 chlldren and young people across both entry Into care and ongoin8 transitions. Delivery was malntained nationally by a team of 1.8 full-tlme equivalent staff, sUPPOrted by volunteers and trustees. Continued improvements in logistics and procL¢rement contributed to increased efficiency and reduced unit C05t5 de5Plte ongoing financial pre55ure. Christmas 2024 750 Christmas presents glfted to Hertfordshire Family Safeguarding Team Iprlce range between £5-£501 140 Gift Hamper Ba85 for Care Leavers gifted to Hertfordshire LeavinB Care Team lapprox. ¢ost £50 each) 2 days Community Christmas Wrap Up- 60 volunteers of all aEes CorpDrate Support from customers of Dunelm Hemel Hempstead,. LG Colllns Ltd: Spin Master.. TX Maxx Foundation Page 3
Comfort Cases UK Trustees Annual Report IMPACT AND OUTCOMES Comfort Cases UK delivers immediate and meaningful impart at a point of acute need. For children, the provision of a Comfort Case or duffel bag offers essential items, comfort, and a sense of di8nity and ownership during a period of disruption. For professionals, the charity enables a more prepared and compassionate response at the point of entry into care, supporting trust and stability. For partners and communitie5, the charity provide5 a practical mechanism for engagement and raises awareness of the realitie5 faced by children in the care 5VSteni. supporting trust and stability. For partners and communities, the charity provides a practit21 mechanism for engagement and raises awareness of the realities faced by children in the care system. STRATEGIC POSITION AND GROWTH Comfort Cases UK has established a proven and scalable national model. However, demand continues to exceed current funded capacity. Trustees have taken a deliberate and disciplined approach to growth, prioritising operational stability and financial sustainability over rapid expansion. The charity's strategic ambition is to., Deliver 12,000 Comfort Cases annually Grow the team to 3-4 staff, including dedicated roles in volunteer/community engagement and corporate partnerships Expand delivery geographically based on evidenced need Develop complementary relational and community-based 5UPPOrt alongside core provision POSITION WITHINI THE SECTOR Comfort Cases UK is currently the only charity delivering o comprehensive national solution to the issue of children entering care without appropriate bolongings. As funding capacity strengthens. delivery will scale in a targeted and evidence-led manner to maximise impact, At current delivery costs, scaling to 12,000 Comfort Cases annually would require approximately £449,040. The charity continues to focus on operational efficiency, includlng bulk purchasing and108iStIcs improvements, to increase the number of children supported per pound spent.
Comfort Case5 UK Trustees Annual Report FINANCIAL REVIEW The charity's financial performance reflects a year of continued growth In both demand and operational capacity. - Total ineome: £219,65012024.' £198,271 Total expenditure.. £227,316 {2024= £201,594) Net deficit.. £7,66612024: £3,323 deficit) Income increased year-on-year, driven primarily by growth in donations and voluntary income. Expenditure also increased, refletting the charitV'5 transltion towards a more structured operating model, including investment in staffing, infrastructure, and delivery capacity, The deficit for the year was anticipated and reflects the gap between demand and currerbtly secured fundlng. Trustees have actively managed this position and introduced delivery limits during the year to ensure financial sustainability. The charity continues to diversify its income streams acros5 grants, corporate partnerships and public fundraislng to reduee reliance on any single source of funding. The trustees aim to maintain reserves equivalent to 3-6 months of operating expenditure to ensure financial resilience. At the year end, unrestricted reserves totalled £55,045. representing approximately 2.9 mgnths of expendltltre based on current C05t levels. While slightly below the target range, this level of reserves 15 considered manageable. Trustees continue to monitor reseeS closely, with a focus on strengthening the position over time alon8side securing more predictable fundlng streams. PLANS FOR FUTURE PERIODS The trustees actively monitor and manage key risks facing the charity, including: Demand exceeding capacity, reqtjiring prioritisation and delivery limits Income volatility, particularly across 8rants and voluntary funding - Absence of statutory funding for this area of provision Rellance on continued growth In corporate and community support The charity Is actively working to mltigate th@se rlsks through ineome diversification, operational efficiency, and disciplined growth planning. Over the next 12-24 month5, the charity wlll focus on stabillslng fundin8. scaling delivery. and increasing organisatlonal capacity. With the rlght level of investment, Comfort Case5 UK is well posltioned to expand Its reach, stren8then its infrastructure, and meet growing demand across the care system. STRUCTURE, GOVERNANCE AND MANAGEMENT Comfort Ca5e5 UK is a charitable companv limited by guarantee governed by Its Articles of Association. The board of trustees provides strategic overslght and is responsible for the overall governance and dlrertion of the charity. Day-to-day operations are led by the Chlef Executlve Officer, supported by a small staff team and volunteers. Page 5
Comfort Cases UK Trustees Annual Report VOLUNTEERS Volunteers play a critical role in the delivery of the charitls work, supporting packin& logistics, fundraising and events. The charity currently works with a core group of regular volunteers and continues to expand Its volunteer base through community engagement initiatives, includin8 Duke of Edinburgh programmes, local schools, and partnerships with community or8ani5ations such as Wl and Soroptimist groups. The trustee5 (who are also dlrectors of Comfort Cases UK for the purposes of company lawl are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with appllcable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Prarticel. Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affair5 of the charity and of the incoming resources and application of resources for that period. In preparin8 these financial statements, the trustees are required to: select suitable accounting policies and apply them consistently obseNe the methods and principles In the Charities SORP make judgements and estimates that are reasonable and prudent state whether applicable accounting standards have been followed prepare the financial statements on a going concern basis unless It is Inappropriate to presume that the charity will continue in operation The trustees are responsible for keeping adequate accounting records and for safeguarding the assets of the charity and for taking reasonable steps forthe prevention and detortion of fraud and other IireEularities. The Tru5tee5 are re5ponslble for keepinE proper accountlng record5 that dis¢105e with reasonable accuracy at any time the financlal position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustee5 are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other Irregularltles. The above report has been prepared in a¢eordance with the provislons applicable to companies subject to the small companie5 regime as set out in Part 15 of the Companies Act 2006 and in accordance with the chBrities SORP IFRS 1021. 51 ned on behalf of the board R.M. Benson Trustee 30 November 2025 Page 6
Comfort Cases UK Independent Examiners Report Independent Examiner's Report to the trustees of Comfort Cases UK I report to the charity trustee5 on my examination of the financial statements of Comfort Cases UK for the year ended 30 November 2025. Respon5ibllltles and ba515 of report As the charlty's trustees of the company {and also its directors for the purpose5 of company lawl you are responsible ft)r the prepBratlon of the financial statements In accordance with the requirements of the Companies Act 20061'the 2006 Act. Havin8 satisfied myself that the financlal statements of the Charity are not requlred to be audited under Part 16 of the 2006 Act and are eliglble for independent examination, I report in respect of my examination of your charlty's financlal statements as carried out under sectlon 145 of the Charitie5 Act 20111'the 2011 Act,). In carrying out my examination I have followed the Direttions given by the Charity Commission under sertion 145151 Ibl of the 2011 Act. Independent examiner's statement I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination givin8 me cause to believe: accounting records were not kept in accordance with section 386 of the 2006 Act . or the financial statements do not accord with those records., or • the financlal statements do not comply wlth the accounting reqU1MentS under sectlon 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair, view whlch15 not a matter consldered as part of an independent examination; or the financlal statement5 have not been prepared in accordance with the methods and principles of the Statement of Recommended Prartice for accountlng and reporting by charities applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no concerns and have come across no other matters in connection wlth the examination to whlch attention should be drawn in this report In order to enable a proper understanding of the tinancial statements to be reached. Adam Sibley ACCA MW Accounting SeNices Ltd gouth House 4 Borkd Avenue Mount Farm Milton Keynes MKI ISW 30 November 2025 Page 7
Comfort Cases UK Statement of Financial Actlvitles for the year ended 30 November 2025 Unrestrlcted funds Total funds Total funds 2025 2025 2024 Notes Income and endowments from.. Donations and le8acies Charitable artivities 175,863 43,176 611 175,863 43,176 611 135.584 62,685 Investments Total 219,650 219,650 198,271 Expenditure on: Charitable activities 98,612 128.704 98,612 128,704 107,707 93,887 Other Total 227,316 227,316 201,594 Net gains on investments Net expenditure Transfers between fur)ds 17.6661 17,6661 {3,3231 Net expenditure before other 8ainslllossesl 17,6661 17,6661 {3,3231 Other gains and1055es Net movement In funds 17,6661 17,6661 {3,3231 Reconciliation of funds: Total funds brought forward 62,711 62,711 66,034 Total funds carried forward 55,04S 55,045 62,711 Page 8
Comfort Cases UK Summary Income and Expenditure Account for the year ended 30 November 2025 2025 2024 Income 219,039 198,269 Interest and Investment Income 611 Gross income for the year Expenditure 219,650 198,271 225,892 201,594 Depreclation and charges for impairment of *ixed assets 1,424 Total expendlture for the year Net expenditure before tax for the year 227,316 201,594 17,6661 13,3231 Net expenditure for the year 17,6661 13,3231 Page 9
Comfort Cases UK Balance Sheet at 30 November 2025 Company No. CE027O60 Note5 2025 2024 Fixed assets Intangible assets Tangible assets li 1.215 1,438 2,653 1,620 446 2,066 12 Current assets Cash at bank and in hand 53,996 53,996 11,6041 52,392 64,234 64,234 13,589 Creditors: Amount falling due within one year Net current assets 13 60,645 Totsl assets less current liabilities 55,045 62,711 Net assets excluding pension asset or liability 55.045 62,711 Total net assets 55,045 62,711 The funds of the charlty Restrlcted funds Unre5trlcted funds General funds 14 14 55,045 62,711 55,045 62,711 Reservo# 14 Total funds 55,045 62,711 These accounts have been prepared irt at¢ordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companles. For the year ended 30 November 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companie5. The membérs have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilltle5 for complyin8 Wlth the requirements of the Companies Act 2006 with respect to accounting records and the preparatlon of accounts. Approved bythe bo3rd on 30 November 2025 And signed on 5ts bÈhalf bv.. R.M. Benson Trustee 30 November 2025 Pa8e 10
Comtort Cases UK Notes to the Actounts for the year ended 30 November 2025 l A¢¢ounting policle5 Basis of preparation The financial statements have been prepared in accordance with Accounting and Reportlng by Charities.. Statement of Recommended Prartice applicable to charities preparing their accounts in accordance with the Financial ReportinE Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective I January 20151 (Charities SORP IFRS 10211. the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companles Act 2006. Change in basis of accounting or to previous accounts There has been no chavbge to the accounting policies (valuation rules and method of accounting) since last year and no change5 have been made to accounts for previous years. Fund accounting Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. These are unrestricted funds earmarked by the trustees for particular purposes. These are unrestricted funds which intlude a revaluation reserve representing the restatement of investment assets at thelr market values. These are available for use subjectto restrictions imposed by the donor or through terms of an appeal. Designated funds Revaluatlon fund5 Restricted funds Income Recognition of income Income is included in the Statement of Financial Activlties ISOFAI when the charity becomes entitled to, and virtually certain to receive, the Income and th@ amount of the income can be mea5uied wlth sufficient reliability. Income with related Where income has related expenditure the income and related expenditurè is expenditure reported gros5 in the SOFA. Donations and legacies Voluntary Income receSved by way of Rrants. donations and gifts is included in the the SOFA when recelvable and only when the Charlty has uncondltlonal entitlement to the income. Tax reclaims on Income from tax reclaims is intluded in the SOFA at the same time as the donations and Sifts 8ift/donation to which It relates. Donated seivices and facilities These are only included in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable. measurable and material. Volunteer help Investmènt ineome The value of any volunteer help received is not included in the accounts. ThTrs is included in the ?ccotlnt5 wheh recejvpbl. Gainslllossesl on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/llosses1 on investment assets This includes any gain or loss on the sale of investments. Page 11
Comfort Cases UK Notes to the Accounts Expenditure Recognition of expenditure Exp@nditure is recognised on an accrua15 basis. Expenditure Includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relate5. Expenditure on These comprise the costs associated with attracting voluntary income. fundraising raising funds tradin£ costs and investment management costs. Expenditure on These comprise the costs inturred by the Charity in the delivery of its activities and charitable actSvities setvices in the furtherance of its objects, including the making of grants and governance costs. All grant expenditure Is accounted for on an actual paid basis pltjs an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. These include those costs assotiated with meeting the constitutlonal and statutory requlrements of the Charity, including any auditlindependent examination fees, costs linked to the strategic management of the Charlty, tO8ether wlth a share of other admlnistration costs. These are support cost5 not allocated to a particijlar activity. Grants payable Governance costs Other expenditure Taxation The charity Is exempt from corporation tax on its charitable activities. Trade and other debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash and cash equivalents Cash and cash equivalent5 comprise cash at bank and on hand, demand deposits with banks and other short-tèrm highly liquid investment5 Wlth original maturities of three months or less and bank overdrafts. In thè statement of financial posltion, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. Trade and other creditors Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obli8ation re5ultin8 from a past event that will probably result in the transfer of funds to a third party and thè amount due to settle the obli8ation can be measured or estimated reliably. Creditors and provisions are normally reco8nised at their settlement amount after allowing for any trade discount5 due, Pension costs The charlry operates 3 deflned contrlbution plan for itg Èmployeeg. A dofined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment5 obligations. The contributlon5 are recogni5ed a5 expenses when they fall dL¢e. Amounts not paid are shown in accruals in the balance sheet, The assets of the plan are held Separately from the company in independently administered fL¢nd5. Page 12
Comfort Cases UK Note5 to the Accounts Receipt of donated goods, facilities and services All donated goods, facilities and services reiVed are reco8nised within incomSng resources and expendlture at an estimate of the value to the charity. 2 Company status The company Is a private company limited by guarantee and consequently does not have share capital. 3 statement of Financlal Actlvities- prior year Unre5trSrted funds 2024 Restrlcted funds Total funds 2024 2024 Income and endowments from.. Donations and legacies Chaiitable artivities Investments 65,190 57,017 70,394 5,668 135,584 62,685 Total 122,209 76,062 198,271 Expendlture on.. Charitable activities 21.645 86,OS2 107,707 93,887 Other 93,887 Total 115,532 86,062 201,594 Net income 6,677 iio,0001 13,3231 Nèt Income before other gainslllossesl Other galns and losses: 6,677 iio,0001 13,3231 Net rnovement in funds 6,677 iio,0001 13,3231 Reconciliation of funds: Total funds brought forward Total funds carried forward 49.905 10,000 59,905 56,582 56,582 4 Income from donatlon5 and legacies Unrestricted Total Total 2025 2024 Qrants & Donaiions 175,863 175,863 175,863 175,863 135,584 135,584 Page 13
Comfort Cases UK Notes to the Accounts 5 Income from charltable activities Unrestricted Total Total 2025 2024 Charitable Activities 43,176 43,176 43,176 43,176 62,685 62,685 6 Income from investments Unrestrlcted Total Total 2025 2024 Interest Income 611 611 611 611 7 Expendlture on charitable actlvitles Unrestricted Total Total 2025 2024 Expenditure on charitable ¢7Ctivities Charitable Activities 98,612 98,612 107,707 Governance costs 98,612 98,612 107,707 8 Other expenditure Unrestrirted Total Total 20Z5 2024 Employee costs Motor and travel costs 68,140 3,166 10,907 68,140 3,166 10,907 61,591 2,690 10,055 Premises costs Amortisation, depreciation, impairment, profitlloss on disposal of fixed assets General administrative c05tS Legal and professional costs 1,424 1,424 23,082 21,985 128,704 23,082 21,985 128,704 15,973 3,578 93,887 9 Net expenditure before transfers 2025 2024 This is stated after charging.. Depreciation of owned flxed assets Amortisation of intangible fixed a55ets 1,019 405 Page 14
Comfort Cases UK Notes to the Atcounts 10 Staff costs 2025 67,722 67,722 2024 Salaries and wages 61,299 61,299 No employee received emoluments in exce55 of £60,000. 11 Intangible fixed assets Other Total Cost At l December 2024 At 30 November 2025 Amortisatlon and impairment At l December 2024 At 30 November 2025 Net book values 1,620 1.620 1,620 1,620 405 405 405 405 At 30 November 2025 At 30 November 2024 1,215 1,215 1,215 1,215 12 Tangible fixed a55ets Cost or revaluation At l December 2024 Additions At 30 November 2025 Depreciation and impairment Depreciation charge for thE year At 30 November 2025 446 2,011 2,457 446 2,011 2,457 1.019 1,019 1,019 1.019 N@t book values At 30 November 2025 At 30 November 2024 1.438 446 1,438 446 13 Creditors: amounts falling duo within one year ZQ25 ZQ24 OthertaKes and social seeurity Other creditors 1,224 380 1,604 3,589 3,589 Page 15
Comfort Case5 UK Notes to the Accounts 14 Movement In funds Incomlng resources Ilncluding other gainsllosses At30 November 2025 Resources Atl December expended 2024 Restricted funds: Uftrestricted funds: General funds 62,711 219,650 1227,3161 55,045 Total funds 62,711 219.650 1227,3161 55,045 15 Analysls of net assets between funds Unrèstrieted Restrleted funds funds Total Fixed assets Net current assets 2,653 50,392 53,045 2,653 52,392 55,045 2.000 2,000 16 Reconciliation of net debt Atl At30 November 2025 December 2024 Cash flows Cash and cash equivalents 64,234 64,234 110.2381 110,2381 53,996 53,996 Net debt 64,234 110,2381 53,996 17 Related party dis¢losure$ Controlling porty The company Is Ilmited by 8uarantee and has no share capital- thus no sin8le party contro15 the company. Page 16
Comfort Cas@s UK Detailed Statement of Flnancial Actlvlties for the year ended 30 November 2025 Unrestricte d funds 2025 Total funds Total funds 2025 2024 Income and endowments frorn.. Donations and legacies Grants & Donations 175,863 175,863 175,863 175,863 135,584 135,584 Charitable activities Charitable Activitie5 43,176 43,176 43,176 43,176 62,685 62,G85 Investments Interest Income 611 611 611 611 Total Income and endowrnents 219,650 219,650 198,271 ExpenditurÈ on: Charitable activities Charitable Activities 98,612 98.612 98,612 98,612 107,707 107,707 Total of Èxpenditure on charitable activities 98,612 98,612 107,707 Employee tosts 5alarle5/wages Staff training 67,722 418 67,722 418 61,299 292 68,140 68,140 61,591 Motor and travel costs Travel and sub5i5tence 3,166 3,166 3,166 3,166 2,690 2,690 Premises costs Rent PremSses cleanin8 Other premises costs 7,873 1,584 1,450 10,907 7,873 1,584 1,450 10.907 6,031 3,042 982 10,055 General administrative cost5, including depreciation and amortlsation Amortisation Depreciation of Bank charges General insurances 405 1.019 107 612 405 1,019 107 269 612 157 Information and publications Postage and couriers Subscriptions 2,937 6.693 251 2,937 6.693 251 274 9,078 440 Page 17
Comfort Cases UK Detailed Statement of Financial Actlvltle5 Sundry expenses Telephone. fax and broadband 2.726 9,756 24,506 2,726 9,756 24,506 582 5,173 15.973 Legal and professional costs Auditllndependent examination fees Other le881 and professional Costs 4.956 4,956 2,288 17,029 17,029 1,290 21,Y85 21,985 3.578 Total of expenditure of other tosts 128.704 93.887 128,704 Total expendlture Net gains on investments 227.316 227.316 201,594 Net expenditure 17,6661 17,6661 13,3231 Net expendlture before other gainslllossesl Other Gains 17,6661 17.6661 13,3231 Net movement In funds 17.6661 17,6661 13,323} Reconciliation of funds: Total funds brought forward 62,711 62,711 66,034 Total funds carrled forward 55,045 55,045 62,711 Page 18