Charity registiztion *umb•r 1200313 {England and Wales) Compwry registration number 13918382 PARENTING FOR LIFELONG HEALTH ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 'AEAXG8SJ" 12109J2025 COMPANIES HOUSE
PARENTING FOR LIFELONG HEALTH LEGAL AND ADMINISTRATIVE INFORMATION Trustees Patrick Hollmann Bemadette Madlid Dr Bahbak Mlema£*i Charty nUmr (England and IAales) 12CQ313 C4xnpany number 13918382 Règistered office 88mett House 32- 36 Welh'ThJton Squa Oxfofd OX1 2ER Audltor Grawta Audrt c[d LLP First FIr. Park Central 4(H1 Park End Street OX1 1JO Bankers Metro Bank One s0u1hapt0n Rc Lrmdon WC1B SHA
PARENTING FOR LIFELONG HEALTH CONTENTS Page TrvAtpes' rewt Statement ol trustees. 10 Independent auditorfs rewt Slatement ol finanrA acbwties 14 BaL8nce sheet 15 Statement of cash lknvs 16 Noles lo the financi* slatements 17-28
PARENTING FOR LIFELONG HEALTH TRUSTEES. REPORT IINCLUDING DIRECTORS. REPOR FOR THE YEAR ENDED 31 DECEAIBER Z024 PpTing1h8II a¢(gwnts Fr4rwl (FR$ 102fiefknt l Jèrw20191 The tru$t¢¢sawsaDsW Ihth•r w>swwhirh3rtharrfJtyAtlk bery ken's rwts IhwJu9W or any of th• %y v¢YS aw. ryhb iSSuE5. 18chnlcaladeIQ 9ov8rnThnt4rt ouwson ol ryhts lw. on propo humats ngnts le91th. at(4rt T5. SuiwT hts, re5pert knr nghls arnory It4Mdu$ ¢tyrNy$, a01¢y¥ WAS, ryhts. hi TM)t Ottlse. partnbw and¢MJrtrfSW. oryanr6*ksiha1 gwrt
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PARENTING FOR LIFELONG HEALTH TRUSTEES. REPORT IINCLUDING DIRECTORS. REPORn ICONTINUEDI FOR THE YEAR ENDED 31 DEceM8ER 2024 P¥f•nlT•xt 5 Day it ExpEiiencE tontrc4Trts (lo102 Fur by Oxknd. PFq8d wt Df PatenlTexiranthThi88d ol partrtlTe In Soth AttKa. PLH (l ts partrfT¢ ChatyA. O water s>tri. hyJne iatlvJt supwthng Wellr$8 Tlwwh Inteyated Farnk¥ Traknlw S¢wAh Afrk• (2O24.1•2Sk Fwtho ufvtsty unEth of Cape T(ThYn. Ih propcl is part ola Lary8r ol PLH in SrAAhAfrw> ID 2024. PLH ith sTakÈhL4kn lodth PwtText &)t PTryÈU. adèpitd 2025, PLHwl then P¥eniTtstW Wofa lffiycal sor0fP10knCdTrdbDra*l kn patbcwte M a UN1CEF. EqLwroxth. Justice. and C¥¥LtrI0. 5itB plafflnvd loi Z025 UNICEF Guvmro Expl121025k FMdeO ty UNICEF PLH Sl&lB" fiJnclKmttyof FaCtorApP Ka&lh at Scal• Phx• 11 (lo2& FLYthd by Safw N& $c8 of thg Kawh at Scale to 11 ¥ith a)es O to 23 r•>wJ 210.(W ts of aye5 M. In IBIP 2024. PL trfan work wthe iethnul iifrJ&trLthrèreqL¥ed
PARENTING FOR LIFELONG HEALTH TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) IcoNnNUEDI FOR THE YEAR ENDED 31 DECEMBER 2024 PLH'S princird luroiry StyJrtes In 2024 Start Date En¢ D•le CurienEy Valvp PET Invoice Amounl 2D24 36.25U UilO1ry a Fttbonai Paienbty 1I1ir2025 $0 .311 Refugees 5I1V2024 T.D12.69 1J1>7rion 1112r .464,335 Cun¢1 J20.49 38.28S28 opfiwnl an¢ Testhry of Pdw nlVEraal Pwenbny Srt P 5.492.(N) argntsw fty Lileiory Heath .718.26 10.775.70 arentApp Sjpport 5.T44 reTrtTe 5 Day uS8rEXr 1112rS 99.341.94 9.02954 a Eknbal tethnical 1(151rLth a p UPPOrf e0J5 iwwrbng Wernrtss Th Fway Tpir Ity 69.962.W 1,839.11
PARENTING FOR LIFELONG HEALTH TRUSTEES. REPORT IINCLUDING DIRECTORS. REPORT) ICOIITINUEDI FOR TIIE YEAR ENDED 31 DECEMBER 2024 nd¢tTrtnthTMève Bdaptatty )) PweniAwyT¢5 1ffjm2S SD 50.wu NICEF MeZKOGLttèEx$ts1 tA)92025 SD 17,339 71 rwJan Kasth S(4e 11 Y1¥2024 IY1212 UR 1.510.r PLH'$ fund$ hgkl ai 2W44 wèrè £1.125.138 £973.682 £152.45 wrfryslr¢W. To sIro by opwatsry in PLH rtbJJg' betsyeen Juty 2023 and JU 2025 exterthd to DELwiv 15) caY Par fvqEL. Tlys gt [ernBs thE source of ceOpEra ID 2025. TESse PLH in a tsreclutolStrate91¢ pn[ShIPSUJDIneo its AUgust 2024. 9rt¢ h¢rptsy. PLH h* W(esSed sevEd PLH also rlan$ 10 4
PARENTING FOR LIFELONG HEALTH TRUSTEES, REPORT IINCLUDING DIRECTORS. REPORTI ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2024 Futur• Phn5 imwtsnce of PLH Dy55vJn 5LrytsI. trJ dBSlWry tnry. PLH'S dyilal par•nlif•J pWarn srary sts•Jw N.& S Cwth•S ol trJS phiPpI. SDulh Afvr4. 5h&r8 caprtal Le0f-knmlwX?MpbOTr. LOe CILiw¢r Pathck Beinaoette Ma¢rhJ Dr Batrthk Midqm
PARENTING FOR UFELONG HEALTH TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) IcoiillNUEDI FOR THE YEAR EPIDED 31 DECEIABER 2024 flrustèés ihali% in PLHsArDdes Tr Inte[¥ad by 2 otdprforanotter 10 be m•Je tr¢arVJa1e. A Ifu5tee m•y ès Jnle5s •niied b2a tsuthe Of 16 pats of ag•, PLH Twsl¢e5 se?jr B yswEeA1E Iw&lLWthEI IhtE¢ Forthe year anded 31 DÉc•mbw 2024, PLH Iw•J 15 Fe 20221. Dr Wrid lappWw26@ 20221, Mr Fatk 14ppuinlEd g Pe 23]. 2022. Septrthr 20241. and Dr Bthbak mite•th lapwnt•d 8 NuYembEI, 20221. Ill 16p8opk. KngÉ pined th8 ieam as Thrector OfPrf4raMffS fft Jaw 2024 PLHS tOn. NpJZa YcrfLJpned the nl FebTuary 2014 as Senr to Intra5trth daLy team th8 Dir8Ctor of AwJ6tar
PARENTING FOR LIFELONG HEALTH TRUSTEES. REPORT (INCLUDING DIRECTO REPORT) ICOIrnIIUED} FOR THE YEAR ENDED 31 DECEAI8ER 2024 DlschJÉur• ollnforrnn loOr The InMtee$' TWtY4S byfv Bcwd Luciecluvew Trnthe OW09r2025
PARENTING FOR LIFELONG HEALTH STATEMENT OF TRUSTEES. RESPONSIBILrriES FOR THE YEAR ENDED 31 DECEMBER 2024 The trustees. who are the diredors of Panting for Lifekng Heath lor the purpose ol company law. are r85pJnsible for pPann9 the Trustees, Rewi and the finanoal Statements in accordance vthh apph"Gable law and United Kingdom AccountirwJ Standards IUThted Kr&dom GeneraltyAccepted ACCnting Piactic•l. Company law requires the trustees lo prepare finanual stalemenls for finanraal ar which give a true and fair 8w of Ihe state ol affairs ol the thartty and of Ihe incoming re50urce5 and appffication of resources, including the income and expenditure. of the charitable company for that yw. In pfeparing these finanoal staterner7ts, the inJstees are requffed to". - selecl suitable accounts'ng polKies and then appty them consi5tenUy- - obserye the mell)ods and prinuples in the chanb.es SORP." - rnake judgements and estimates that are reasonable and prudenl". state whether applKabk UK Acownbng Stsndards habE been folowed. 5ubiecl to wy rnaierial departure disclo58d and exaine(l in the financial ststements., and - prepare the financi815tstennts on the going concem basis unless inappropriate to presume that the ctsity 11 conlinue in operation. The IAJstees are responsibfe for keeyn9 adequate a¢counts"rrfJ records that dtscbse ith reasonatrAe accuracy at any time (he firnCIal position of the tharrty and enatAe thern to efisu that the financial statements comply with the Companies Ad 2006. They are also reskM)nstble for safeguardiThJ the assets ot the charity and henc¢ lor tan9 reasona8 steps for Ihe prevention and detection ol fraud and other iryulantie5. 10
PARENTING FOR LIFELONG HEALTH INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF PARENTING FOR LIFELONG HEALTH Oplnlon We have audrted Ihe fmantial staternent5 01 Parenting for Lrfeb)ng Health {the 'charity') for Ihe year ended 31 Dernber 2024 which comprise the staternent ol financial adivilies. the balance sheet. the slalemenl of cash flows and notes to the finanryal statements. induding srgnffjcant accounting tdicaes. The finanryal reporbng framework that has been applied In their preparabrm 15 applicatrAe law and Unrted "n9Orn Acc(yJntin9 Standards, Including Finantsal Reporting Stsndard 102 The FfftanC Re9 Standaffd applble in the iIK {Unrted Kingdom GenerallyAccepted ArnJunliThJ Practice). In c41r opinion, the financial stalernents-. gi a true and lair view of the state of Ihe chantable compan5 affairs as at 31 December 2024 and ol its incoming resources and apphcabw of resources. ind(1j its income and expendrture. for the ye4r then ended; have been proterly prepared in accordance ith Uruled KingdLxn Generalty Accepted ACCnng Pr8rti¢e', and have been wepared a¢c4y(lance with the requirements of the Qxnpanies 2rxJ6. 8asls for opinlon We conducted our audit in acccwdance Intemational Slandards Avdiling (UK) IISAS IUKII an¢J applicable law. Our responsibdities under Ihose stsndards are fttrther described in the Audrforfs rewns1bilrtS for th8 audit of the financial statements sectson ol our report. We are Independent of the charty in acclJanCe bwth the ethical requirements thal are rekvant to our audit of Ihe financial statements in the UK, induding the FRC'S Ethi1 Standard. and we have rUlIeI our other ethical r85ponsibilities in acc(Ydance with Ihese requirefflents. We beIve that the audrt evKIere have Ltained is S(rf"ent and appxopriate to prov¥Je a bas's for our Onion. Concluslons r•lating to goin9 concern In auditing the financial statements, we have rKJndudw1 that the trustees. use of Ihe going cceM basis ol accounting in the preparatton ol the financial statements is appropriale. eased on the work have pIrned. we have not entsfied any material urtertath.es reiab"ThJ to events or conditions that, indiMdualty or collectively. may cast signfficant doutrt the tharity's ability lo continue as a wng concem for a period of at kasl Iwefve months from when the financial statemenls are aLthryised for issue. ¢)Jr restls1b11itieS ar the responsbditie5 of the Irustets wilh respect lo going we descrit*d in the relevant sections olthis rgF4yt. Other Infonnation The other infomialion comprises the information indu¢Jed in the annual Teport other than the financral ststements and our auditc<s report thereon. The tnjstees are responSie for the other inlorn)alKm contained wilhin the annual report. Our opinion on the ffinanaal statement5 dIS noi cover the other information al. exr£pt to the extent Otheise expliudy sts¢ed in our pOrt. we do ncrt express any fomi of aUral}Ce conclus) therecn. Our sponsit41ty Is to read the other infonnation and. in doing so. consder whether the olher bnfornialion is mater1811y inconsistent with the ffinanal statefnent5 our kntr•Aedge obtained in the course of the audit, or olherwise appears to be materially misstated. If we Klentsfy such material innSiStenc4es or apparent material missratements. we are required to detem)ine whelher this gives rise to a malenal mi55talement in the financial statements themselves. N, based on the wryk we have performed. condude that there is a malerial misststement of this other information. we are required to rep(xl that fa. We have nothing lo port thi5 regard. Oplnlons on other matters preseribed by the Companles A¢t 21106 In our opinion, based C the work undertaken in the rxJuf3e of audit. the infomiatson given in Ihe truslees. port for Ihe financial Jear for whith the financial statements are prepared, whh Irude$ the directors. report prepared for the purposes of company law. is consistent the financial statements," and the directors. report Inched vAthin Irustees. repyl has been ePad in accorfance wth applicable bpgal requiremènts. 11
PARENTING FOR LIFELONG HEALTH INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF PARENTING FOR LIFELONG HEALTH Matters on whi¢h we are reqUId to report by exception In light of the knowledge and understanding of Ihe charity an(1 its enwronment (Jtained in Ihe o)urse of the audit, we have not entIfIed material misstalements in the directrys. reFQrt indwled wthin the trustees, report. We hove nothing io port in resped of the foll¢Mng matters in felation to thich the Ccmnpanies Act 2006 reql#$ us to report to yov if, in our Onton.. adequate accountir@ records hawe nol been kept. w retums adequale fry cJr audit have not been receNed from branthes not V15ited by us.. or the financial Statements are nol in agreement with the accountin9 re¢or(ls and retums., or certain disdosures of tnJslees' remuneration speufted by law are rKJt ma(le: or we have nol CeiVed all the information and explanatirms we requi for our audit: or the trustees were noi enlrtled to wepare the financial St8mentS in accordance the srnall cornpanies regime and tske advantage ol the small conyanies. exempticms in pparing the trustees. port and from the requirernent to rryjare a thtegK rt. R¢spon5ibilities of Iwstees As explained rn0 fully in the statement of ITuslees' fesponsibllilies, the Irustees. v&ho are also the directors of Ih? tharily for the purpose of cornpany law. are responsitrAe lor the yeparatn of the ffinancial slatements and lor being satisfied that they give a true ané fair wevrf. and for such intemal control as the trustees detemine is necessary to enable Ihe preparalron of finanrial statements that a free from rnalerial ffli5slalement. vthether dye to fraud or error. In preparing the financial stattment5. Ihe INS¢$ are $psiNe for assessin9 the charity's atxlily to conbnue as a going concem. disckngng. as applicable. matter5 related to going Conc and usng the going concern basis of aerxjunling unless the trusiees ellher intend to liquhlatè the Ch1ta& rxjmpany or to cea operations. or have no realistic artemative but to do so. Auditorfs responsibllltles lor the audlt of the finaneil statements Our objective5 are lo obtain reasonable a5suranr£ atrmmrt whether the fwwncial 51atements as a whole we free from material rnisstatement. ether due lo fraud or eryor. and to issue an aUdItS report that indudes our opinion. Reasonable assuranc8 is a high levd of assurance but is not a guarantee thai an audit conducted in 8ccordan¢e th ISAS IUKI-will always detect a rnateiial mi5Stalement when it exists. Misstatements can arise frorn fraud or error and are considered material if. indNKlualty or in the aggregate. they crAJld reason8Y be expecied to inftuen¢e the economic decision5 of u5er5 laken on the basi5 of these financial slatements. The extent to which our procedures are capable of detecting Wregularibes. indudiThJ fraud. is detaikd bekyw. . the engagement pather ensu that Ihe engagernenl team collectNety had the apFYopriate competence, c•p8bilities and 5kn11s to kdenbfy or recognise nOr0MplI8n¢e ilh applicab laws and wulations.. we Klentsfied the laws and regulations aprAtsble to the c(npany through discussi(ns writh direciors and othèr rnanagement. and from our kn¢edge and exwence: we fwused on speuffic laws and reguonS which we c(ered may have a direct material effect on the finan31 staiements or the orrats"on5 ofthe cornpany". we assessed Ihe extent of coMlance 7•th the laws and wulalions tdentified above Ihrough maknn9 enquirie5 of management and insFctwig leg w5Fdere vhwe ar4Jlicab. and identified laws and regUtS were communlcated wlhin Ihe aLwJit team regularfy and the leam remained alert to instsnGes of non-wmpliance Ihroughoul Ihe audit. We assessed the SusctAllty of Ihe ujmpans finwoal stalements to material rnisstaterrenl, indudng obiaining an understanding of how fraud rn11 OCOJf. ty: making enquiries of management as to where they COde thwe was suscepb'tylrty to fraud, the krKMledge of actual. 5uspecled and al*ed fraud", and ¢onsideriThJ the Intem contrL4s in pL4ce tt> rrNlI"gate rTrsks of fraud and nc-CLrtp1Iar with laws and regulations. 12-
PARENTING FOR LIFELONG HEALTH INDEPENDENT AUDITOR'S REPORT (CONTINUEO) TO THE MEMBERS OF PARENTING FOR LIFELONG HEALTH To addrts$ Ihg risk of frawl thrwgh managemem bias and overyide of ronlr(4s, .. . perfoed analyiKal procedures to enty"fy Y uwsual or unexpected relbShIPs', tested irnal entries lo h1entfy UrSUal trarwctffi5,' assessed vthethei judgements and assumpb"th)5 made in deternining the unth"n9 tsth"mates %bre in(licalive of potential b'as.. invesligated Ihe raIale behind sMJn4fficwt wusual transactions. In re4)onse to the risk of irwu1arit and non-comFAiance vnth laws and reguktions. we designed procedu¥es which included. but were not limited to= . agreeing financial ststement disdOsu lo suprrtxtwig d(5Mentati)n.. . adIng the minutes of meth"rvJs of t1 chaiged with governanc•: • enquinng of manag8Thnt a5 to aciu31 aThJ wtentwql liWlbJn and daim5: reviewng relevant correspondence. There are inherent limitatJns in our audrt Fvocedu de5uibed atrM)ve. The [re remveij that laws and regulations are frryn finanoal transactis. Ihe less likety il is thai woukJ tocome awa of non-compliance. AuditiThJ standards 3150 limit the audit procedures required ¢0 idents'fy non-cornplian(t laws and gUlationS to enquiry of the ¢J1ctorS and other Mment ant1 the inspethon of regulatrKy and tegal Cospondence. If Èny. Material rnisslaternents that arise due lo fraud tan be h¥der to detect than those that ali5e from error as they may involve deliberate cCealment cdlusicm_ A further description of thJr pOnsl1S is available on the FinwKial Reporting Counal'5 websitt at.. https.'Il W.fr¢.0rg.UkI8vdlt0Tsrespon$lts1lItie5. Thi5 dePtion forrr6 part of ow auditc¢s report. U8• of our report This rewrt is made sdety to the charitable o)mpanYs members. as a bjdy, in attordanee Chapter 3 of Part 16 of the Cornpanie5 Act 2006. Our audit work has been undertaken so that we might state to the charitable compan$ member5 those rnatters we are required to slate to them in an auditor's report and frm no gther pury)9se. To the fvlles¢ exient permitted by Liw. we do not a¢xept or assuff responb4"lity to any<m other than the charitable ¢ompany ond the ¢h8rilatAe companls rnembers as a bly. our audit work. for Ihis repCl. or for the opinions we havè lomd. Robert Klrtland IS¢fttor Statulory Audltor) For an¢J on behalf ol GraTrAta Audit Oxlcyd LLP. StstUtcrfYAl1kjr Chartered AcCntantS First Flwr. Park Cenlral 4041 Park End Street Oxford OX1 IJD Date.. 1119r2025 13
PARENTING FOR LIFELONG HEALTH STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestrlcted Restrf¢ted lunds lunds 2024 2024 Total Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 Income from: Donations and legaaes Charitablè activits.es 265,326 2.389.505 2.654,831 9.143 9.143 5,247 1,646.821 1.652,068 Tolal income 274.469 2.389.505 2.663.974 5.247 1.646.B21 1,652.068 Expendlture on: Raisng funds Charitable actiwlies 100,337 2.327.699 2.428,036 35.330 939.526 974,856 Tot•1 expenditswe 100.337 2.328.542 2.428.879 35,330 939,526 974,856 Net income 174.132 60,963 235.095 {30.0831 707,295 677,212 Other rne¢gni5•d gains and I$*$.. Other gains 6,340 Net movement In funds 174.428 67.(K17 241,435 130.0831 707.295 677.212 Reeon¢lllatlon olfunds: Fund balance5 at 1 January 2024 121.9721 )5.675 883,703 8.111 198.380 206,491 Fund balances at 31 O•c•rnber 2024 152.456 972,682 1.125,138 121.972} sriS,675 883.703 The statement ol financial activilJe5 indudes all gains and ke$ recngrits&l in the year. hjl income and expendrture derive frryn ¢tInuIng acliwbes. 14-
PARENTING FOR LIFELONG HEALTH BALANCE SHEET AS AT31 DECEMBER 2024 2024 2023 Current assets Debtors Cash at bank and in hand 11 267.888 1.160.593 92,259 865,610 1.428,481 957,869 Creditors: arnounts falllng witswn one year 12 (303.343} {74,1661 Net cuffent assets 1.125.138 883,703 N•t ass•ts •xcludlng p•nsion Ilablllty 1.125,138 883,703 The funds of the charity Restricted incorne lunds Unrestricted funds 13 972,682 152.4 905,675 121.9721 1.125.138 883,703 0210912025 The financial swèments were aFproved by Ihe Iwuslees ......................... Lucie Ctuver Truste• Company regislralion number 13918382 (Engid and Wales) 15-
PARENTING FOR LIFELONG HEALTH STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2024 Unaudited 2023 21124 Cash flows from operallng actlvllles Cash generated from operations 17 647.839 Net cash used in investing activiiies Net cash used In ffnanclng acllvltles Net increase cash and eash equivalents 294.983 647.839 Cash and ¢ash ewiv¥lent$ ot ginning Ofar 865.610 217,771 Cash and cash equivalents al end of year 1.160.593 865,610 16-
PARENTING FOR LIFELONG HEALTH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng pollcl•s Charity infofmat•on Parentin9 lor Lifebng Health is a private c(npany limited by guarantee. registered as a charity, incorporated in England Wales. The registered office is Barnett House, 32- 36 Wel1Trgt Squa, Oxford, OX1 2ER. 1.1 A¢untIng ¢on¥entlon The financi?1 statements ha¥e been prepared in accDrdance with Ihe thariws memanduM and arb'cles of a55cKiation, the Cornpanie5 Acl 2006. FRS 102 'Th8 Financ4al Repong Slandard applica8 in the UK. I"FRS 102-1 an¢J the Charitie5 SORP "Accounting and RemtyJ by Charities." Ststement of Recommended Practice applicaUe to charitses preparing their accounts in 8cttJrdan wlh the Financial Reporting Standard applica$ in th? UK and ReputyK of Iland {FRS 1021" {effeclive 1 January 20191. The charity is a Public Benefit Enb"ty as defined by FRS 102. The finanryal slatements are prep in sterling, thich is the fun1041 eurrenty ol the ¢hallty. Monetsry amLyJnts in these financial Statements are youred to the rearest L The financial statements have been Fwred under Ihe historical cost CL•)vention. The nCipal accounling policies adwted are sel oui behyw. 1.2 Golng eoneem At the time ol appIng the finartial statements, the twstees have a reasonable expectalion that the charity has adequate sOurceS io conbnue in opera)onal existen for the foreseeable future. Thvs the trustees conts'nue to adopt the wng cern bag's of accJting in weparing the finan(bal statern¢nts. 1.3 Charitable funds Unreslricted funds are awlable fty at the disc{1 of the trustees in lurtherante ol their charitable objectives. Restricied fvnds are subject to SFeufic conditsons by dor LY granlows as lo they may be used. The purFoses and uses ol the restritxed ld5 are Set the notes to the fmanual statements. 1.4 Ineome Incorne is recognised when the chanty is leg811y enknued to rt after any perforThnce conditions have been met. the arnounts can be measured rdiably, and il is probabte that income will be received. Cash dOnatS are Tecognised cm reethpt. Other donations a rec(MJnised On the charity has been notified of the donv)n. unsS perfomian¢e conditws require delerral ol the amount. Income tax recoverable in relation to dtsnations received under GrfiAJd or 118eds of covenant Is recc4JrwwJ aL Ihe tsme of Ihè donatv)n. 1.5 Expenditure Expenditure is Tecognised once there 15 a 1 or conslnjctive obligthn to trdnsfer economlc benefft io a third party, it is w¢able that a transler of economic benefits wryll be required in setuement, and th8 amount of the obligats.on can measured reliaw. Expenditwe is dassified by actimty. The r95ts of each actwity are made Ly ol Ihe lotal of direct costs and shared costs, inclLding support Costs invofved in undertaknng eath aciTwty. Direct costs a1lable to a single actsvity are allocated di¢t to Ihat aclimty. Shared costs clribute lo me than one activity and 5vpporl c05t5 which are not aitribulable io a sngle acb"ty ar8 apwtirffied beiween thos8 activities a basts consistent wilh the use ol resour$. Central staff costs are allocaled Ihe basis ol ts.me spenL 3nd eweaation d)arges ale alktated on Ihè ol Ihe asset's use. 17-
PARENTING FOR LIFELONG HEALTH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEAI8ER 2024 Accountlng polld•s ICK)ntlnu•dl 1.6 Cash and cash •quivalents Cash and cash equivalents indude rash in hand. der>)sits hehj at call %wth banks, other sFwJrt-tèrm liquid investments with original maturttses of three months or s. and bank overdrafis. Bank overdrafts are shown thin brrorjS in ojrrent liablh.l. 1.7 Flnancial instruments The charty has elected to awy the prowsions of Sectirm 11 '8asic Finanoal Instruments, and Section 12 'Other Financial Instrurrents Issues, of FRS 102 to all of its financial instrurnents. Finanrial instruments a recognised in the charivs bakqn¢x sheet en the chanty becomes party to the contr8ctrJ81 provisws of the 4n5trument. Financial assets and l'abilities a offset, th the net amounts presented in the financial sla¢ements, ¥then there is a legally enforceatAe right to set off the rerxMJnised amtyJnts and there is intention tts setts on a nel basis or to realise the assei and setlle the Ikability slmuhaneouy. 8•sk Ilnan¢lal •s$•ts Basic finanual a55ets, vthich inchJde debtLY5 and cash an¢J bank balarKes. are I"al measured at transaction ce including tranSaCtiC costs and a sub5equenly carried at amorttsed cost using the elfeclive interest rnethod unless the arrangement rsI[bj1es a Iransactio, where Ihe fran5action is measured at the present value ol the future CeIptS disCnIel at a market rate of interest. Financial assets classif as CeiVable within one year are nol amortised. 8asic finan¢lalliabllltles Basic financial liabilibes, induth.ng cxeditNs and bank loans a initialty recwised at trat7sactti) price unless the arranqernent constitutes a ffinancin9 transaction. %there the debt inslrument is measured al the Ffesent value ol the futuie payments disc¢)unted at a market ra¢e of intetesi. Financial lia1rtS classified as payable within one year ale nol amorbsed. Oebt instrurnents are subsequenuy canied at amrted cc6( usir*J the efferlNe interest rate method. Trade Creditors are dAIgab"cS to pay fov goods or sermces that bave been acquired in the ordinary course of operations from suppliers. Amcwjnts payable a da$$rf as rreTrl tsabililies rf payment Is due within one year or less. If not, they are presersted as r#)n-wrrent liablties. Trade credilors are recognised initially at transactiL wce arKJ 5ub58quenUy measured at arTh)rttsed cost usng the ellectNe interest rrlhOd. 1A Ernployee beneffits The cost of any unuse(I h(Aiday enbtlemenl is recognised in Ihe penj in whith the emF4oyee's servlees are received. Terminatm beneffts are recognised immediately as an expense vthen the charity is demonslrabty ¢ommitted to terminate Ihe ernent of an emrAoyee or to kKo¥hJe terminabon beneffts. CrSUcal accountlng estlmates and Judgements In the application of charity's accountiTh3 FlIcIes. the trust•e5 are r•quired to mak? judgement5, estimate5 and assumpb.ons atJt the carry7ng amount of assets and liatNlib"es Ihat a not readily apparent from other sources. The estimates and asswated assump1 are based cfft historical experience and other factors that are con$ider8d to 1¥nL Actual resuls may drfer frL¥n Ihese e5b"mates. The ests'mates and undedyirvJ assumpb.ons are wewed {• an (going basis. Revisons to accounling e5timales we recognised in the perioj in whith the e5ts"fflale is revised wthe the revisicffl affects only Ihat periLMI. or in the period of the revisi and ftjlure perictyjs vhwe Ihe re5n affects both current and future perirxls. 18-
PARENTING FOR LIFELONG HEALTH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Criti¢al accounting e5timotes and judyrnents {C•ntlnu•dl Key sources of estimatlon uncertalnty Aeeruals and deferred Imeome Accruzls are calculate(J based Lm invceS recve year end. relating to the Ujrn1 financial year. Deferred income is cakvkled based on amounts received during the year. bul where income 4$ recrJnised in a future finanaal penod. The value ol acc¥ua15 arKI defelred Trncome as ai 31st Decemb 2024 was £205,617 12023". £16,452). Prepayrnents and accrued Income ppaymentS are calculated based on inbrices sts Ihat o)¥er fulure finanoal period5. Accrued inccffle is Calculated based efi income received after the ye end dale. but relatsng lo the current financial year. The value lor prepayynents and accnjed inccmne for. Ihe year ended 31st Drnber 2024 was £14.542 12023.. £12.716). Income Irom donations and legJ¢ies Unrestrrded Restricted fund$ fvnds 2024 2024 T¢)l•l Unrestricted Restricted fvnd$ fvnds 2023 2023 Total 2024 2023 Grants 265.326 2.389.505 2.654,831 5.247 1.646,821 1.6S2,068 Income from charitable activities Unrtt5tricted funds 2024 Unr•$tricted funds 2023 Olher Income Olher income 9.143 ExpBnditure on Faising fund5 Restrl¢t•d funds 2024 Rest¢t•d funds 2023 Fundr•ising and publi¢ity Advertising 19-
PARENTING FOR LIFELONG HEALTH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2024 Exp•ndltur• on eharit#ble •ctivilie4 Project ¢05ts 2024 Project 2023 Dlreet t¢ts Staff costs Prrqed $ts 929,177 1,226,629 461.564 428.667 2,155.806 890,231 Share of support and govemanc• costs note Support Govemance 254.817 17.413 45.550 39.075 2.428.036 974,856 Analy$i$ by fund Unrestricted funds Restricted funds 100.337 2.327,699 35.330 939,526 2.428.03 974.856 Support cost$ alloc•ted lo aclivitles 2024 2023 Bank charges Payroll service charges Recruilrnent costs IT costs Other support costs Govemance costs 4,020 42,114 1,503 20,255 2CK).425 3,913 4,184 14,115 2,772 23,196 1.284 39,074 272.230 84.625 Analysed between: Prqecl costs 272.230 84.625 Trug¢ees None of the Irustees any per50ns corThded with Iheml received any rerwneration or benefits from hanty ring Ihe year.
PARENTING FOR LIFELONG HEALTH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2024 Employees The aver8g? mthlY nuMr ofemployee$ dn9 Ihe year was.. 2024 Number 2023 Number Project and SLVPOrt 17 io Employment C05tS 2024 2023 Wages and salaries Sooal securily costs Othef pensth costs 814,3 28, 85.877 412.432 28.056 21.076 929,177 461.564 The number ol ernployees whose annual refine( vras mNe than £60.000 is as lollows.. 2024 Number 2023 Number £90,001 to £11XJ.000 £110.001 to £120.(KXI R•mun•ratlon of k•y management pewsonnel The Muner3tKyj of key management p¥sCn was a$ folows." 2024 2023 Aggwate compensatic 267.954 200.417 10 Taxatlon ' The charity is exempt from t8¥ation its ¥dilieS because aH its incc*ne is apphed for charitsbk wrposes. 11 Debtors 2024 2023 Amounts falllng due wlthln one y•ar. Trade debto Olher deblor5 Prepaym?ntS 8nd accrued incon 182,210. 71.136 14.542 5,150 74.393 12.716 267,888 92.259 21
PARENTING FOR LIFELONG HEALTH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 12 Clèditors: amounts f4lllng due within ono y•ar 2024 2023 Olh¢r toxats¢n and sotyal s¢Tity Trade creditW5 Olher creditors Accruals and f1eferred income 9,197 86,927 1.602 205,617 5,467 51.007 1,240 16,452 303.343 74,166 13 Restrlcted funds The restricted funds ol the tharty comprise the unexwded balances of tlonations and grants held on tnjst subjecl to specific ¢C1tH)n$ by donors as to how they may be used. At 1 January 2024 In¢omtng Resour¢eg resource5 ellnded Gains and losses At31 December 2024 GPEVAC- Kenya PAHO- LAC Afn"ca S Nats'ons GNCA- Oxford Oak Tides Oxford Oak Tides PPfA- LEGO Foundation THSN - Mala8 UNICEF Malaysia UNICEF Mexico UNICEF Poliry nchMarkIng We115pring- NIMR Tanzania WHO Parenting Handbook Agency FundlGOI soluts.ons Kuwait MOH MAK CHOC Elma Found8ti Oxford ISPF IlntemabcKBI Science Partnership Fund) ParenlText 5 t)ay UX Swift Study THSN - Malaysia Phase 2 UNICEF Mexico GG Expansi UNICEF PROJECT SUPPORT NY Wellpsring GTMapping Wellspnng- NIMR-Tanzania Phase 2 Wellspring ParenlApp GT 47.299 11.852 439.698 23,514 1361 124.3931 16.0511 1421.6471 17.6821 345 37 1954,877) 1132.968) 136,128) 1234,338} 22,9)6 5.801 18.051 15,832 309 225 346.847 112.8161 22,874 166.7081 11.8361 9.462 4,216 30.483 66,117 1,189 255.605 126.709 7,556 {16,2231 11,8381 2.911 8.440 1.046,236 16.5891 51.448 183.860 {1171 32 121 171 6.551 14.2241 11.3961 163,1561 (381 31.879 125.400 3.873 1,227 13,383 145.624 44.335 510.386 50.967 15.744 197.470 5.239 437 41,746 12,3611 151,8461 39,096 509,949 9.221 28.607 16.293 8,463 3,162 1,884 22,028 13.131 117.7631 165.439 119.540 56.776 {137,3031 107,817 18461 5,675 2.389.505 12,328,542) 6.044 972,682
PARENTING FOR LIFELONG HEALTH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEAIBER 2024 13 R•$trld•d lunds IConllnu•dl Provious year. At 1 January 2023 Incoming R¢sources Gains and losses At31 December 2023 GPEVAC- Kenya PAHO- LAC Alriea 5 Nations GNCA- Oxlord Oak Tides Oxlord Oak Tides PPfA- LEGO Fount1atic THSN- Malaysia UNICEF MaY51a UNICEF Mexico UNICEF Policy benchrnarkiThJ Wellspring- NIMR Tanzania WHO Parenting Handbook 169.566 28.814 1122,267) 117,779) 146,984) 177.6361 134.5391 135.2981 1340,8421 {82,6041 116,9251 {85,5461 13.5091 155.2091 120.3881 47.299 11.852 439.698 23.514 1361 188 255,605 126,709 7,556 {16,2231 11,8361 2,911 8.440 817 486.682 101.150 34,503 35,486 596,447 209,313 24,481 69.323 1.671 58.120 28.828 198.380 1.646,821 {939,5261 905,67S -23-
PARENTING FOR LIFELONG HEALTH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 13 R•stri¢tsd funds Icontlnuedl GPEVAC . Kenya UgarKJa." Scalry up parenbng prograMffs in Uganda and Kenya. The Purpose of Ihis project was to strengthen posibve panting skills among Pants aThJ cawwers. enable childw to grow-up in nurturing and supportive famly enronMents. mitigate risks caused by COVID- 19 through prornotin9 SU513inabte LFplzk8 01 lh8 programm8. arKI faclitale scalability of 8denCe&se parenting PYLyJrammes. PAHO.LAC.' Supporting parent5 caregivets". A mawng ané sc¥)pin9 re¥W of experiences In Latin Amefica and the Canbbean ILACI. The aim of Ihis project was to expl¢we and categorise ewdence-based parenting programs in Lalin America and Ihe Caribbean ILAC), locusing on thar approaches, content. delivery, targeted populatbtins. and implementatic¥) prCSSes. Afrlca 5 Natlons". SlIng Positive ParenlirrfJ to Redu Ifioknce Against Chiljren in Sub-saharan Alrica in the cteXt of thè Tnple Thrtat of COVltk19, Conflict and Climate Crise5. Wrth supp(xt Ihe Govemmenl of Japan, the objectsve of the Project is to hdp the pathfinding COLTrntries of Burkina Faso. Cote d'lvoire, Ethiokxa. Nigeria, and 2imbabw& start the prLKtss of enhanong Iheir nabonal infrastructure lo prowde and scale evKlencfrbased and costive parentyng kYoJammE5. GNCA Oxford". Child Abuse Prevention in Humanitarian Crises COVID-19 Child Abuse Prevention Emergency Response. The aim of this prriect was to add$$ the increased risk of child abuse caused by global crises such as pandemics, Coffflid. and dimate change. It buili on ihe success of earlièr evidertee- based parents.ng programs 4Je¥elcyd vnth UNICEF arKJ WHO, which had 8¢he 210 million people in 198 ryxjnlries during COVID-19. This folknv-on project adapted those resource5 to svprM)rt families affected by the Ukraine war and Pakistan fkL¥1s. Oak Tides.. Bridge funding to SUWM)rt the imrnediate devebpmenl of the PantiTr9 for Lifelong Health tharity and Global Con50rtiurn. The Idge funding provided by Oak FourKJation Ch1kJren First Fund. a fund of Tid8S Fottndation. has contributed Significant to the continued estsl$hMent of Parenting for Lrfelong Hearth IPLHI as a leader in the calalytsc scaltrup of parents.ng support solubons lo reduce vsdence against children IVACI. Includlng thSld sexual abuse. and improve Child developmenl ojtccfftes. across the Global SoLrth. Oxford Oa-TSdes". This bridging funding serve(1 as a sbategic Caktyst. ac£eiérating PLH'S capacty to tjeliver on its scaling and suslainabilty CMmItMents under the Gh)bal Partnership Initiative IGPII and t1 a robust Global Con50rlium of Global Souih implementation and paty-Strength¢nlng partners. It a150 reinforced the conlinuirrfJ partnehip befvRen PLH and the OakrrdeS Fnda"t in their shared mtssfvjn to redu child sexual abuse globaw. PPfA - LEGO Foundatlon.. "Playlul Parenting for 1". &ikn"r¥J lonerM sustainaLxlity fLY scaling playful parenting in the Global Scrtjlh through Parentsng for Lilekjng Heath. Thts grant's purpose is to contribute to a gk)bal movemenl to accelerate the scale-up of ewdence-based pk3yful parenbn9 SUPPOrt in the Glob31 South. THSN Malaysia.. Naungan Kasih at sca in Malaywa. The prclect's obieclives include developing a nation81 roadmap ftx scaliry up universal parenting suppyjrt. ueating a hY1d in-person. remote, and digital parenting model, training govemmenl and ovil s(oety personnèl to ddiver Ihis model, providing ewdence-based parenting support to farnilies w1h young children, Mon1kng and evalualiThJ Ihe ogramme.$ impact, and securing re%r¢e5 for sustained 5caW throL3h 2024 and 2025. UNICEF Malay$la_' Parenling for Refugees Malaysia. The wojed aims to adapt the P3ntText digrtal parenbng prograrn, indudin9 the Naungan Kasih. Gender Transfomabve. and Refugee Paren'ng Modules, lo meet the SPeCrf eumural and COnxtUal needs of parents and caregivers in Malaysia, particularty among refugees. UNICEF M¢xi¢o'. Crianza con cLCIena. The project aim5 lo test and e51alsh a model for integrating evidence-based ayful parenting support into exisknng system5 in Mexico to addre55 mental health issues and viotence anw chihlren. adolescents. and carei¥vets. -24-
PARENTING FOR LIFELONG HEALTH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 13 Restricted funds (Continued) Development and Testing of Policy Benchmarks fty Universal Parenbng Supwt Polioes - UNICEF Policy Benchmarklng. Between 2023 and 2025, PLH, with fijnding frorn UNICEF New York. launched a project to support Wicymakers in assessing and slrenglhening ththi universal parenting support p)licies. Initially scheduled to conclude in 2024, the proied was extended 1h additsonal fvnding to devekjp a synthesis of global parenting support frameworks. In 2024, PLH completed this synthesis and suceesslully supptsrted the p¢10.n9 of Ihe policy benchmark tool in mex0. Swtrta. South Afn"L8, the United Arab Emirates, and Zamtla. Wellspring NIMR Tanzania. Building a National Parentsng Suppjrt 5yslem in Tanzania. The overall proj.ect goal is to create an enabling environment for scaling evid&)ce-bas&J pantr"ng support.to feduce violence against children in Tanzania and imFKove thild wellbwng_ Imlo Parenling Handbook: Global Parenting 1nleNenti Handt¥). The projeci wmed to ale a practitioner-focus8d harKI1k to gvide Ihe seleclion. design. evaluation. implementation. and scaling of evidence-based parentsng inteThentions Venting maatMent and improving pant<hI1d laOnShIpS in thildren aged (17. This resource will rMement exi8kn9 VIHO gukdelwS on the topic. 8uildin9 a global lechnical infrastWctU for a parent support learning ecosystem Agency FundlGOI Solution5. Funded by The Agency Fund. th"s project enable5 PLH to build a data repository and vi5ualization solution tha¢ unifies dats auoss our dJi1 parenting sup&w product deploymenls. enabling PLH to leam from par8nl 5UPPOrt efforts around the w(Kld awmj apply those leamirJs to sperAfic Ixjntexts via rap1 iesting. Parenting ts Lifeknng Heahh partnership with Ku4¥ait Ministry of Heallh- Funded by Ihe Ministry of Heafth in Kuwait, Ihis project supported the adaptahon of PLH for Ywng Children for tsmilies in Kuwait. In 2024, PLH contextualised the programrne content. developed a KLWArt-specific vefsion of the PantApp, produced faalitator training materials, coThJucted inib.al user testing. and trained prograrnme delivery staff. Content revis$ and the fw)al project ale schedLled for CoMp"0n in 2025. Going io Scale- Investing in Organisalional Capauty and Systems for Scaliry Up Parenting Prr4rammes to Promote ECD and End llen Agains¢ Children in Uganda - MAK CHDC Elma Foundatioft. The ptjrpose of Ihis Agreement 15 to lormalise Ihe partnership between Mak£HDC and PLH for Ihe implementation of the project. The Agreement sets tyjt their commitment lo colL4borate In achieving outcomes al Tee levels.. slrengthening govemment slrategy. and leadetship.. enhancing organisalM)nal capaaty ¢0 deliver Scalab ECD and parenting prc43rammÈs'. and improwng parent4hikl relationships. parenting skills. reduang violence, and SUPP011ing eafly Child1Kw development out¢x)mes in five districts - Wakiso, Tororo, Busi8. NakasorHJola, and Amufu. Oxfofd ISPF Ilntemational Science Partnership Fund) - Funded by the UniveNty ol Oxltsrd via Its Intemational Soence Partnerships Fund. PLH integrated ewdentsbased online sexual wolence wevenlion into P8rentApp. ts app-based paienliThJ support wOgrarrr¢, in Tanzania. ParentText 5 Day User Experience RaJised C()tmlled Tnal - PatText S DUX. Funded by the University of Oxford and University ol Cape Town , ihis prq'ecl is part ol the ParenlText randomi5ed wntrolled trial in South Africa. PLH devdoped a &ThN)dLAe ParentTexi thattot. a WashText chatbot on hygiene. and PareniText-Plus booster on child devdopment. PLH also led survey develLynent, IMpMentation. and monitoring during Ihe trial. lIh frAIow-ups at baseline. 1 month. 3 months. and a 7-month assessment in 2025. alongside dal4 managemenL 25-
PARENTING FOR LIFELONG HEALTH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 13 Re5trictrd lunds ICon¢inuedl Ssjppcrting Wellness ThrOJ Integrnted Family Training Study South Afvica - Swift Study. Funded by the Univ¢r5ity of Oxfor(l and the Univer5tty of Cape T(wm. this project forms part of a broader slmdy on PLH prograrnm¢ delivery in South Africa. In 2024, PLH al?borate(j wth st3kehokJets to define woject requirements, ParentText for the study, and cornp iniemal testing. In 2025. PLH wll pilot and rcll oul ParentTeMt wthin a mu.Ve1 randomised trial. N8ungan Kasth at Scale in Malay8 Phase 11- THSN- Malaysia Phase 2. Conlir¥uation from Phase 1 of the Naungan Kasih at Scale in Malaywa 12023-20241. Funded by The Hurnan Safety Nei, PLH is partnering with UNICEF Malaya. UniveNts Puva MaLaysia. Malaysian Asswation of Soual Workers. and University ol Oxford to develop a 0bined in-person I digital parenting support WLhJramme that can be delivered at a national scale for parents of children under 6 Yea of age. In 2023, PLH and pattsrs ¢Jeveloped the National Roadmap for Universal Access lo p3n.ng SVppct. fcthed the Malayskqn National Parenting Consortium and Parenting Scale-up Workry Grcxjp. (Trd8V8loped an in-P8rson I digital parenting support programm8 and translated il into Bahasa Melayu, and trained govemmenl and civil scmiety parenb'ng support facilitators. In 2024, PLH and partners piloted the parenling SUFPOrt prograrnme delvered thrgh government and rAviI souety parenting suppcrf providers. UNICEF Mexico GleT0 Expansion - UPIICEF Mexico GG Expansion. The PToject aims to test and establish a model fof inlegratiry evidence-based playlul parenting supFxirt into existiThJ systems bn AAexico to address menlal health issues and violence aff#Jn9 thil¢Jven. aiJole5cents, arKJ caregNers. Global Parenting Support Framework UNICEF PROJECT SUPPORT NY- Funded by UNICEF New York. Ihis project aim5 to Supp1 Ihe devewnent of UNICEF'S gbbal parenb.ng framework by conducting a comprehensNe litefaiure ew. The purpose of Ihe review is to identify. analy5e. and consolKdate exisling researth, resource5. and on parenlj.ng supwri progommes and polioes Wldwle. Gender TranSfrnatIVe adapt to Parenp for Teen5 W•llsprSng GTMapping. Funded by the Wellspring Foundation, thi5 project aims io enhance and iesi a geneer-transtormauve version ot VarentApp for Teens in Tanzania to address drivers of woknce against ¥Ygmen and Children. In 2024. PLH assessed Opportun'e5 and risk5 for integrating gender-translormative approaches an(J ctsdesigned these adaptations wilh kn¢al partners. In 2025. the prarnrne ¥11 te adaple(l. tested. and refined for delNery. Building a Nats"onal Parents"ng system in Tanzania Wellspring NIMR -Tan2anla Phase 2. Thè overall project goal is to create an enabhng environment for scaling evidence-based parentiry support to ieduce OlenCe against thildren in T¥roania and improve th"Id wellbeing. Generabng Evidence on Gender Transformative panting Prograrnme5 Wellspring Paren¢App GT. Funded by th? Wellspring Fourmlatton, PLH 15 sUontraCted by Proteus Fund to partner wlh UNICEF. Equimunsjo. and Prevention Collab)ralive in idents.r¥j and ranking potentsal gtes and partners for developing and testing gender-transfomiative parenting wcJrdmmes addressing wolence against childn and intimate partner viol¢neR. Inib'al programTh mappxng wa5 cornpkted in 2024, wth as585sments and site visits planned lor 2025_ Rostriet•d Funds in Oeficl¢ At the year-end, eertain restrthd funds Wre in dert. These defiL?ts arose Vhre project expenditur¢ w incurred in advance of receiving the CorreSpclIng restri¢Xed income. The defiuts relate to expendilure on projects confirmed. signed rrntracts, and are fulty rxjvered within the terrn5 01 those ajntracts. There is no risk of defauh from fun¢Jers. The liming ol income reIp[S does not alayS alwJn with the rèlated expenditure oufflows. and rnanagement continues to w(wk ¥*ith funders lo wotiale n1ract iemis thal better align income recognthon wth project experKliiure. 26-
PARENTING FOR LIFELONG HEALTH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 14 Unrèwicted fvnds The unrestricted fut)ds of the charity coryrise the unexpended balance5 of dryBtl0 and grants %thich are not Subject to 5perific Ixmdition5 by donor5 and grantor5 as lo hcrAf they may be used. Thèse include de5ignaled funds which have teen set a&de out ol ullreslrictetj funds by the trustees for specffic purposes. At 1 January Inet)mlnH Resources 2024 resources expended Gains and losses A131 D•c•mber 2024 Generdl funds 121.9721 274.469 (100.337) 296 152.456 Previous year: At 1 January 2023 Io1n9 R•sour¢¢$ expendBd Galn$ and 1055es At31 December 2023 General funds 8,111 5.247 135.3301 121,972) Unreslricted lunds are fund5 re¢eive(I by p?ntIng tor Lifelong Health IPLH) that are not subject to any specific condititins irnposed by donors rK funders. These hJnds can be alkjcated at the di$tIOn of PLH'S Leadership to suFwn any of the (Wglsal•c's 0liC81 aCDwt$. strategK iniliatives. or overhead costs. Unrestricted funds prowde wtal finanoal flexibilty and organisational resilience. enabling PLH to cover core operating expenses, respond to unforeseen need5. and invest in future development Lypjrtunrties. The unrtstricted ftJnd5 of the tharity also CQrnPri5e the unexpended balances of donations and grants whid) are not subject to specific Condits"c$ by donors and granlors warding how they may be used. These (unds are typically Included in PLH'S prcgramrne budgets as a Separate li riem. 15 Analy515 of n•t assets between funds Unrestrl¢ted Re$trl¢ted lunds funds 2024 2024 2024 At 31 December 2024.. Currenl asset(1181Itle$) 152.456 972,682 1,125,138 152.456 972.682 1.125.138 Unrestricted funds 2023 Restricted funds 2023 Total 2023 At 31 Deeember 2023: Current a5setslllk8bilib.esl 121,9721 905.675 883,703 121.9721 905.675 883.703
PARENTING FOR LIFELONG HEALTH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 16 R•l•ted party transaetlons There were no disCbSab reL8ted party transactKns duriThJ the year {2023- Try*}. 17 cash ggnorated from operatlons 2024 2023 Surplus for the y 235.095 677.212 Adlustmenls for: Fgn exchange differences 6.340 m0Ments In working caixtsl: Ilncreasel in debto Increase in creditors 1175,6291 229.177 {92,2591 62,886 Cash g•n•rat•d frt)m operations 294.983 647.839 18 Analysis of chang•s in n•t fund5 The charity had no material debt during the year. -28-