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2025-10-31-accounts

REGISTERED COMPANY NUMBER: 13705584 (England and Wales) REGISTERED CHARITY NUMBER: 1197895

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

OUR KIDS FIRST

Melinek Fine LLP Chartered Accountants First Floor, Winston House 349 Regents Park Road London N3 1DH

OUR KIDS FIRST

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 12

OUR KIDS FIRST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 October 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Our Kids First is a charity working to minimise the impact of divorce on children by supporting both parents through separation.

"The most important part of divorce is the future. Our mission is to guide and support families through divorce."

"Our vision is to rebuild lives."

In fulfilling its charitable objectives, Our Kids First offers a holistic approach encompassing emotional, practical, legal and therapeutic support. These include dedicated divorce coaches, mediators, parenting coaches, foodbank, referrals for legal and therapeutic support, and community social events. The charity maintains a child-centred approach, supporting both parents to achieve the best outcomes for their children.

Children aren't victims of divorce; they are victims of their parents fighting.

During the year, the charity maintained its stated objectives and expanded its programme delivery in response to increasing demand. Several new initiatives were launched, including communication focused interventions, educational programmes, and awareness-raising activities. These developments further strengthened Our Kids First's ability to provide comprehensive support to families across London, Manchester, and beyond.

The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities.

OBJECTIVES AND ACTIVITIES

ACHIEVEMENTS AND PERFORMANCE

Our Kids First ("OKF") supported over 100 families in 2025, delivering thousands of hours of direct support and launching several innovative new services. The charity has seen a sharp rise in demand across all areas and responded with enhanced staffing, new programme development, and expanded community engagement.

Key Initiatives:

OKF Postman

A new intermediary communication service, designed to reduce conflict between separated parents. Each family is matched with two dedicated OKF coaches (one male, one female) to act as intermediaries, facilitating clear and respectful dialogue.

Support for Schools

In collaboration with the Southampton Family Trust and with support from local funders, OKF launched a professional training programme for school staff. The course equips educators to understand and support children and parents affected by family breakdown.

OKF Educational (in development)

o Separated Parenting Course o High Conflict Communication Course

Podcast

OKF founders were hosted on a public-facing podcast aimed at raising awareness about the wider impact of divorce, the role of the community, and how to support families experiencing separation.

Page 1

OUR KIDS FIRST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2025

Service Delivery Highlights:

Divorce Coaching

o Over 165 couples supported through one-to-one coaching o Over 6,000 hours delivered

o 87% of parents reported improved mental well-being

o 10% increase in registrations compared to the previous year

"Our Kids First is a special organisation! Their work and devotion to each and every single parent who needs to navigate their way in a completely new place, is so helpful. With much knowledge and great experience, they help to find the best solution, give advice and guidance."

Mediation Services

o 40 families supported o 478 hours of mediation provided

o 88% success rate in avoiding court proceedings

o Estimated court cost savings: of £3 million

o 67% average saving per family compared to private market mediation rates

"Without OKF mediating, we would not have resolved child arrangements or finances without going to court. They have been instrumental in calming down an acrimonious situation and providing help for a better and smoother future. Their support has been invaluable."

Other initiatives

Practical Support and Foodbank

o 83 families supported via the foodbank o 1,269 meals delivered

o 179 children fed

o Emergency assistance included housing relocation, furniture provision, access to technology and childcare o Referrals to financial advisors, benefits advisors, individual grant applications and other charities

"OKF provided almost instant financial advice. I was able to turn to a kind, knowledgeable adviser at moments of emotional crisis. OKF even anticipated my needs and provided help in advance for moving to and furnishing my flat. I was astonished at the level of practical, physical help they were willing to provide unasked."

OBJECTIVES AND ACTIVITIES Community Engagement and Events

o 230 attendees at the annual Chanuka party

o 43 attendees at the Purim Seuda

o 140 attendances at regular "mini socials"

o 73 attendances at KIND peer-support events

"I want to sincerely thank you for the incredible event you organised. The kids came back with huge smiles, full of joy and wonderful memories - and that says it all!"

OKF Postman

Through the OKF Postman service, parents receive structured communication support, building a toolkit to communicate and co-parent calmly, preventing children being placed in the middle and supporting healthier co-parenting relationships. Moderated WhatsApp groups allow our divorce coaches to help shift communication patterns, supporting parents to move towards more independent and constructive communication.

OKF Educational

o Separated Parenting Course o High Conflict Communication Course

Through educational courses, expert-led workshops and practical communication training, OKF gives parents and professionals the skills to refocus on the children, focus on what they can control, break cycles of conflict and build healthier co-parenting relationships.

o 117 attended an OKF educational event

o 86% felt more confident communicating calmly and reducing conflict.

Page 2

OUR KIDS FIRST

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 OCTOBER 2025

"OKF provided me with valuable tools to resolve conflicts and improve communication with my co-parent. This was previously causing me huge stress and every conversation ended badly, but with the new techniques gained, I am more confident to communicate effectively and feeling less stressed about it all."

Organisational Growth

To meet the growing demand for services, Our Kids First invested in its leadership and staffing infrastructure:

These developments enabled more effective service delivery, broader outreach, and increased capacity to support families in crisis.

FINANCIAL REVIEW

Reserves policy

The trustees aim to maintain reserves in order that they can continue to fulfil the objects of the charity. As at 31 October 2025 the charity had total funds of £121,335 (2024: £62,015), of which £15,540 were restricted (2024: £20,300) and £105,795 (2024: £41,715) were unrestricted funds. The trustees consider the level of funds to be adequate having regard to the planned level of charitable activities to be undertaken by the charity.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Risk management

The trustees have identified and reviewed the major risks to which the charity is exposed. Both manual and automated checks are regularly invoked, particularly those relating to the operations and finance of the charity. The trustees are satisfied that these systems and procedures mitigate any perceived risks.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

13705584 (England and Wales)

Registered Charity number

1197895

Registered office

2a Southbourne Crescent London NW4 2JY

Trustees

Mrs S R Lisser N Sheinfeld E Sternlicht

Independent Examiner

Aryeh Melinek Melinek Fine LLP Chartered Accountants First Floor, Winston House 349 Regents Park Road London N3 1DH

Page 3

OUR KIDS FIRST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2025

27/08/2026 Approved by order of the board of trustees on ............................................. and signed on its behalf by:

................................................................. N Sheinfeld - Trustee

Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRVSTEES OF OVR KIDS FIRST Independent examlner'$ report to the trustees of Our Klds Flyst (yhe Company,) I repLYt to the charty trustees on my examinatlon of the attounts of the Company for the year ended 31 October 2025. Responslblllti•s and basis of report As the charlty'5 trustees of the Company land also Its dlrertor5 for the purposes of company law) you are reswnsible for the p￿parat￿n of the ¥counts in aCCLyda￿e wlth the requirements of ihe Companies Act 2(X16 ('the 20(fv5 Att'l. Ha￿ng satisfied myself that the accounts of the Company are not required to LE audited under Part 16 of the 2006 Act and are eligible for independent examlnab"on, I report in respErt of my examinatron of your charitls accounts as carried out under Section 145 of the Charities Art 2011 {'the 2011 ACV). In carrylng out my eKarnlnation I have followed the Dirett[L￿9 given by the Charlty Commission U￿ler SeLtion 145(5) (b) ofthe 2011 Act. Independent examIne￿S statement since your charity's gross Sncome exceeded £250,000 ywr examiner must be a member of a11sled Ixjdy. I can conflrrn that l aTn qualified to undertake the examination because l am a member of the Institute of Chartered kcountsnts in England and Wales, which is one of the listed boxjies. I have completed my examlnation. I confwm that no matters have come to my attentlon In ￿n￿ethL￿ with the examlnalion gNing me cause to belleve.. accountiThJ records were not kept In iesFRct of the Company as required by Sectlon 386 of the 2006 Att, or the accounts th not accord with those records,. or the accounts do not CoM￿Y wlth the accounting requlrements of Sethon 396 of the 2(XJ6 Act cher than anv requirement that the accounts glve a true and falr v￿W which Is not a matter considered as part of an independent examlnalknn,. or the accounts have not been prepared In acC(dan￿ with the Methods and prlncSt4es of the Staternent of Recommended Practice for accounting and rep(*tlng by Charit￿s (appllcable to charitses preparfng theSr accounts In accordance with the Fimncial Repxjrting Sta￿ard applicab￿ in the UK and Republic of Ireland (FRS 102)). I have no COn￿rnS and have come acr￿$ no ¢)ther matters In connecbon wffch the examlnation to ¥¥hlch attenuon should be drawn in this reptrrt in order to enable 2 proper ul￿erstandi￿ of the accounts to be reathed. Aryeh Melinek Melinek Fine LLP artered Accountsnts First Floor, Winston House 349 Regents Park Road London N3 IDH Date.. 27 August 2026 Page 5

OUR KIDS FIRST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2025

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
333,552
EXPENDITURE ON
Raising funds
3
17,899
Charitable activities
4
Charitable Activity
251,573
Total
269,472
NET INCOME/(EXPENDITURE)
64,080
RECONCILIATION OF FUNDS
Total funds brought forward
41,715
TOTAL FUNDS CARRIED FORWARD
105,795
Restricted
fund
£
52,243
-
57,003
57,003
(4,760)
20,300
15,540
2025
Total
funds
£
385,795
17,899
308,576
326,475
59,320
62,015
121,335
2024
Total
funds
£
286,894
39,467
209,353
248,820
38,074
23,941
62,015

The notes form part of these financial statements

Page 6

OUR KIDS FIRST

BALANCE SHEET

31 OCTOBER 2025

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
10
939
CURRENT ASSETS
Debtors
11
241
Cash at bank
110,735
110,976
CREDITORS
Amounts falling due within one year
12
(6,120)
NET CURRENT ASSETS
104,856
TOTAL ASSETS LESS CURRENT LIABILITIES
105,795
NET ASSETS
105,795
FUNDS
13
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
fund
£
-
-
15,540
15,540
-
15,540
15,540
15,540
2025
Total
funds
£
939
241
126,275
126,516
(6,120)
120,396
121,335
121,335
105,795
15,540
121,335
2024
Total
funds
£
520
241
70,362
70,603
(9,108)
61,495
62,015
62,015
41,715
20,300
62,015

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 27/08/2026 ............................................. and were signed on its behalf by:

............................................. N Sheinfeld - Trustee

The notes form part of these financial statements

Page 7

OUR KIDS FIRST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Financial Reporting Standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

Income

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible fixed assets

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

Computer equipment - 20% on cost

Taxation

The charity is exempt from corporation 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.

Limited by guarantee

The company is limited by guarantee. Each member has undertaken to contribute an amount not exceeding £1 to the assets of the company in the event of it being wound up.

continued...

Page 8

OUR KIDS FIRST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2025

2.
DONATIONS AND LEGACIES
Donations
Gift aid
Grants
Grants received, included in the above, are as follows:
Charitable grants
3.
RAISING FUNDS
Raising donations and legacies
Fundraising
4.
CHARITABLE ACTIVITIES COSTS
Charitable Activity
5.
SUPPORT COSTS
Management
£
Charitable Activity
43,952
Support costs, included in the above, are as follows:
Governance costs
Accountancy fees
Direct
Costs
£
262,458
Finance
£
66
2025
£
321,468
12,084
52,243
385,795
2025
£
52,243
2025
£
17,899
Support
costs (see
note 5)
£
46,118
Governance
costs
£
2,100
2025
Charitable
Activity
£
2,100
2024
£
255,889
-
31,005
286,894
2024
£
31,005
2024
£
39,467
Totals
£
308,576
Totals
£
46,118
2024
Total
activities
£
6,420

continued...

Page 9

OUR KIDS FIRST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2025

6. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

Depreciation - owned assets 2025
2024
£
£
380
221

7. TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

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

8. STAFF COSTS

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

Programme staff
Support staff
No employees received emoluments in excess of £60,000.
9.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
255,889
EXPENDITURE ON
Raising funds
39,467
Charitable activities
Charitable Activity
175,764
Total
215,231
NET INCOME/(EXPENDITURE)
40,658
RECONCILIATION OF FUNDS
Total funds brought forward
1,057
TOTAL FUNDS CARRIED FORWARD
41,715
2025
4
1
5
Restricted
fund
£
31,005
-
33,589
33,589
(2,584)
22,884
20,300
2024
-
2
2
Total
funds
£
286,894
39,467
209,353
248,820
38,074
23,941
62,015

continued...

Page 10

OUR KIDS FIRST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2025

10. TANGIBLE FIXED ASSETS

COST
At 1 November 2024
Additions
At 31 October 2025
DEPRECIATION
At 1 November 2024
Charge for year
At 31 October 2025
NET BOOK VALUE
At 31 October 2025
At 31 October 2024
11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Social security and other taxes
Wages Payable
Pensions Payable
Other creditors
Accruals and deferred income
13.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS
At
1.11.24
£
41,715
20,300
62,015
Computer
equipment
£
1,103
799
1,902
583
380
963
939
520
2025
2024
£
£
241
241
2025
2024
£
£
2,370
1,285
8
-
642
-
1,000
3,083
2,100
4,740
6,120
9,108
Net
movement
At
in funds
31.10.25
£
£
64,080
105,795
(4,760)
15,540
59,320
121,335

continued...

Page 11

OUR KIDS FIRST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2025

13. MOVEMENT IN FUNDS - continued

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

Incoming
resources
£
Unrestricted funds
General fund
333,552
Restricted funds
Restricted
52,243
TOTAL FUNDS
385,795
Comparatives for movement in funds
At
1.11.23
£
Unrestricted fund
1,057
Restricted fund
Restricted
22,884
TOTAL FUNDS
23,941
Comparative net movement in funds included in the above are as follows:
Incoming
resources
£
Unrestricted fund
255,889
Restricted fund
Restricted
31,005
TOTAL FUNDS
286,894
Resources
expended
£
(269,472)
(57,003)
(326,475)
Net
movement
in funds
£
40,658
(2,584)
38,074
Resources
expended
£
(215,231)
(33,589)
(248,820)
Movement
in funds
£
64,080
(4,760)
59,320
At
31.10.24
£
41,715
20,300
62,015
Movement
in funds
£
40,658
(2,584)
38,074

14. RELATED PARTY DISCLOSURES

During the year, the charity received donations totalling £10,473 (2024: £3,850) from trustees and their relatives.

Page 12