i &eered CordPQW
Registered Chari
￿￿￿￿ty .' Ob900 39 7
Number. 1204419
ADOPTIONPLUS
ANNUAL REPORT AND FINANCIALSTATEMENTS
Year ended 31 March 2025
NIIIWNII
"AtHrRb8X•
20J12Q025
COMPANIES HOUSE
#151

ADOPTIONPLUS
CONTENTS PAGE
Page
Number
Charity Infomiation
2-5
Trustees. Report
6-10
Independent Auditor's Report
11
Stalement of Financial Activities
12
Balance Sheet
13-15
Notes to the tlnancial statements

ADOPTIONPLUS
CHARITY INFORMATION
DIRECTORS
Richard Moore
Michelle Lee-lzu
Brenda Farrell
Tim Davies (appointed 27June 20241
COMPANY SECRETARY
Nicholas Williams
BANKERS
8arclays Bank plc
Level 28
1 Churchill Flace
London
E145HP
SOLICITORS
Bates Wells
10 Queen Street Ptace
London
EC4R 1 BE
AUDITORS
BDO LLP
2 City Place
Beehive Ring Road
Gatwick
West Sussex
RH6 OPA
REGISTERED OFFICE
Barnardo House
Tanners Lane
Barkingside
Ilford
Essex
IG6 IQG

ADOPTIONPLUS
TRUSTEES. REpoKr
The Trustees presenttheir report and financialstatementsforthe year ended 31 March
2025.
PRINCIPAL ACTIVITIES
The Articles ot Association of Adopiionplus define its main objects as follows:
to promotethe health. safetyandwelfare of children andyoung people. in particular
but not exclusivelythosewho have suffered trauma (such as abuse or negiectl. as
well astheir adoptive and binh tamilies. socialworkers and those who support
them. through the provision of adoption. therapeutic and support seNices-
to relieve the needs of children. young people and 8dultswho have come into
contact with children's social c8re or adoption seplices or both. and who need
support as 8 result-
to advance the education of the public on matters related to health. welfare.
development and care ofchildren and young people. in particuLar but notexclusively
by:
Providing training and support for professionals in health and social care or
adoption services. and other relevant sectors
Promoting and undertaking research for the public benefit in all aspects of
that subject. publishingthe results and organising related events.
The agency is building on its recent Ofsted Outstanding rating. where it was described
as a °leader in the adoption sector.. Adoptionplus is focused on developing services
and products that improve outcomes fortrauma experienced children and families.
The sector has been affected bya number of nationalfinancial pressures. 2024-25 h8S
continued to be a challengingyear and one of significant change as we continue the
transition f rom a 'not for profit. to a registered Charity, restructured, stopped making
adoptions, pursued grant funding, an(i further developed our therapy services. During
these unprecedented and challenging limes. we have remained laserfocused on
ontinuing to improve children's lives whilst also working towards financi81 stability.
Registering as a Charity has enabled Adoplionpius to seek donations and grantsto
enable ihe therapeutic workto be extended more broadly intothe'care experienced,
sector. We have been fortunateto receive donations of£34.844 duringthe yearfor
which we are hugely grateful. We are appreciative ofthe support ofa number ot local
and national businesses who haveformed the'Holding Hope. fundingciTcle. to SUPPOrt
thp. thp.rapp.Iitic. wftrkwe. dn_
This is the f irst year we have been successful in being awarded charitable grants. This
has enabled us to expand our supportto Adopte(J Fathers. by runninga hugely
successful Dads group tunded by Milton Keynes Community Foundation.
The Board is confident in its future and lookingahead to newopportunities.

ADOPTIONPLUS
TRUSTEES. REPORT (contlnued)
RESULTS
The organisation made a deficit in the year of £227.605 (prior year £63.261 deficit). The
Charitycontinues to review its porttolio of services and productsto concentrate on
impact. viability. innovation and sustainability. Alongside this. a cost reduction program
commenced in April 2025. in orderto reduce core overheads. We anticipatethis will
lead to further improvement in financial performance in the next financial year and a
more balanced result in the medium term.
We are passionate about ensuringour sep4ices are helpful and measure the impact of
our interventions via 8 combination of standardised and validated clinical measures
and satisfaction questionnaires. This year we are proud to have published a Full Impact
Report. available on our website.
Duringthe period. we were commissioned by 27 LocalAuthortties to provide
therapeutic support. We have provided 1.539 hours oftherapeutic supportto 89
children and their families.
In terms of impact on children and young people=
73% said they felt closer to their parents
91 % understood their lives better
92% said theyfound comingto Adoptionplus helpful
92% said theywould recommend usto a friend
Children and young people described us as= "kind" "lovely". "skilled" "caring"
"respectful"
In terms of parents and carefs:
97% felt rated our service as helpful
82% said they could read their child's needs better
74% found their relationship with their child a5 more rewarding
69%felt iheycould get closerto their child when theywere distressed
"82% felt theywere kn.nder to themselves as a parent
Parents described us as"skilled- "empathetic" empowering" 'supportive" "effective"
"encoufaging" understanding"
-informative" "positive" professional" lifesaver"
"exceptional" experts"
In our adult counselling serrfice tor birth parents whose children have been placed for
adoption. we provided 1.458 therapy sessions in theyear and feedback rated
"tr8nsformative-.

ADOPTIONPLUS
TRUSTEES. REPORT (continued)
TRUSTEES
TheTrusteeswho held office durinEtheyearwere asfollows:
Richard Moore
Michelle Lee-lzu
Brenda Farrell
Tim Davies (appointed 27June 2024)
TRUSTEES RESPONSIBILITIES
The Trustees ofAdoptionplus. forthe purpose of company law. are responsiblefor
preparingthe Trustees, Report and the financial statements in accordancewith
applicable law and regulations.
Company law requirestheTrustees to prepare financialst8tementsfor each financial
year. Under that law the Trustees have elected to prepare the financial statements in
accordance with United Kingdom Generally Accepted Accounting Practice {United
Kingdom Accountingstandards and applicable law).
Under company lawthe Trustees must not approve the financial statements unless they
are satisfied that they give a true and fair view of the state of affairs of the charity and of
the income and expenditure of rhe charity for that period.
In preparing these tinancial statements, the Trustees are required to:
select suitable accounting policies and then apply them consistently;
makejudgements and accountingestimates that are reasonable and prucFent"
state wthether applicable UKAccountingStanOards have been followed- and
prepare the financial statements on the going concern basis unless it is
inappropriate to presurne that the charity will continue in business
The Trustees are responsible for keepingadequate accountingrecords thatare
sufficient to show and explain the charity's transactions and disclose with reasonable
accuracy ar any time the financial position of the charity and enable them to ensure that
the financial statements comply with the Companies Act 2006. They are also
responsible for safeguar(Jing the assets of the charity and hence for taking reasonable
steps for the prevention an(1 detection of fraud and other irregularities.
GOING CONCERN
The Trustee5 of the charity have considered their obligations to prepare these financial
statements on an appropriate basis. having specific regard to the charity's net position
a5 at 31 March 2025 an(1 looking ahead at f uture plans and notably cashflows to
December 2026. Dueto the deficit position as at 31 March 2025. the charity has
received a leller of support from the parent charity Barnardo's, confirming it will not
request any loan repayments. and will provide adequatefinancial support either in the
form of a contribution or a loan to ensure the business continuity of the charity for a
period of not less than 12 months from the date of signing these financial siatements.

ADOPTIONPLUS
TRUSTEES. REPORT Icontinued)
GOING CONCERN (contlnued)
As such, in the opinion of the Trustees. the charity has sufficient resources to be able to
meet its obligations as and when they fall due. and accordingly the accounts have been
prepared on a going concern basis. Whilst econornic uncertainties prevail. these are
not considered to impact on the going concern assessment. The trustees have not
identified any material uncertainty relating to going concern and therefore continue to
adopt the going concern basis in the preparation of these financial statements.
All ofthe current Trustees have taken allthe steps that they oughtto have taken to make
themselves aware of any information neede(J byfhe charity's auditors forthe purposes
of their audit and to establish that the audttors are aware of that information. The
Trusrees are not aware of any relevant audit information of which the auditors are
unaware.
SMALL COMPANIES PROVISIONS sfATEMENT
This report has been prepared in accordance with the special provisions relating to
ompanies subjectto the small companies. regimewithin Part 15 of the CompaniesAct
2006.
Approved bythe Board on
behalf by:
6 October 2025
and signed on its
Richard Moore
Trustee and Director

ADOPTIONPLUS
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ADOPTION PWS
Opinlon on the financial statements
In our opinion. the financial statements=
give a true and fair view of the state of the Charitable Company's affairs as at 31
March 2025 and of its incoming resources and application of resources for the
yearthen ended"
have been properly prepared in accordance with United Kingdom Generally
Accepted Accounting Practice- and
have been prepared in accordance with the requirements ofthe CompaniesAct
2006.
We have audited the financial statements ofAdoption Plus 1.the Charitable Company")
for the year ended 31 March 2025 which comprise the statement of financial activitie5.
the balance sheet and notes to thefinancial statements. including a summary of
significant accounting policies. The financial reporting framework that has been applied
in their preparation is applicable law and United Kingdom Accounting standards,
including Financial Reporting Standard 102 The Financial Reporting standard applicable
in the UK and Republic of Ireland Iunited Kingdom GenerallyAccepted Accounting
Pr8Cticel-
Basisfor opinion
We conducted our audit in accordance with Internationalstandards on Auditing IUKI
{ISAs IUKII and applicable Law. Our responsibilities under those standards are further
described in the Auditor's responsibilities for the audit of the financial statements
section of our report. We believe that the audit evidence we have obtained is sufficient
and appropriate to provide a basis for our opinion.
Independence
We remain independent of the Charitable Company in accordancewith the ethical
requirements relevant to our audit of the financial statements in the UK. including the
FRC'S Ethical Standard and we have fulfilled our other ethical responsibilities in
accordancewith these requirements.
Conclusions related to going concem
In auditing rhe financial statements. we have concluded that the Trustees. use of the
going concern basi5 of accounting in the preparation of the financial statements is
appropriate.
Based on the workwe have performed. we have not identified any material
uncertainties relaiingto events or conditions that. individually or collectively. may cast
signif icant doubt on the Charitable Company's ability to continue as a going concern for
a period ot at least twelve months from when the financial statements are authorised
for issue.

ADOPTIONPLUS
INDEPENDENT AUDITOR'S REPORTTOTHE MEMBERS OFADOPTION PLUS
(continued)
Our responsibilities and the responsibilities of the Trustees with respect to going
concern are described in the relevant sections of this report.
Other Informalion
The Trustees are responsible for the other information. The other information comprises
the information included in the Annual Report. other than the f inancial statements and
our auditor's report thereon. Our opinion on the financial statements (Joes not cover the
other information and. except io the extent otherwise explicitly stated in our report, we
do not express anyform of assurance conclusion thereon. Our responsibility is to read
the other information and. in doing so. considef v4hether the other information is
materially inconsistent with the financial statements or our knowledge obtained in the
audit or otherwise appears to be materially misstated. If we identify such material
inconsistencies or apparent material misstatements. we are required to determine
whether there is a material misstatement in the financial statements Ihemselves. If.
based on the workwe have pertorrned, we conclude that there is a material
misstatement of this other information, we are required to report that fact.
We have nothingto report in this regard.
Other Companies Act 2006 reporting
In our opinion. based on the work undertaken in the course ofthe audit=
the information given in the Trustees. Report, which includes the Directors.
Report prepared for the purposes ofcompany Law. for the financialyear for
which the financial statements are prepared is consistent with the financial
statements: and
the Directors. Report. which are included in theTrustees' Report. has been
prepared in accordance with applicable legal requirements.
In the light ofihe knowledge and understandingof the Charitable Companyand
its environment obtained in the course of the audit. we have not identified
material misstatements in the Strategic report or the Trustees. report.
We have nothingto report in respect ofthe following matters in relation to which
the CompaniesAct 2006 requires us to reportto you if. in ouropinion-
adequate accounting records have not been kept. or returns adequatefor our
audit have not been received from branches notvisited by us: or
the financial statements are not in agreementwith the accounting records and
returns: or
certain disclosures of Directors. remuneration specified by law are not made- or
we have not received allthe information and explanationswe requirefor our
audit.. or
the trustees were not entitled to prepare the financial statements in accordance
with the small companies regime and take advantage ofthe small companies.
exemptions in preparingthe directors. report and from the requirement to
prepare a strategic report.

ADOPTIONPLUS
INDEPENDENT AUDITOR'S REPORTTOTHE MEMBERS OF ADOPTION PLUS
(continued)
Responsibilities of Trustees
As explained more fully in the Trustees. responsibilities statement. the Trustees (who
are also the directors ofthe charitable companytorthe purposes of company lawl are
responsible for the preparation of the financial statements and for being satisf led that
they give a true and fair view. and for such internal control as the Trustees determine is
necessary to enable the preparation of f inancial statements that are tree from material
misstatement, whether due to fraud orerror.
In preparing the financial statements. the Trustees are responsible for assessing the
Charitable Company's ability to continue as a going concern, disclosing. as applicable.
matters related to going concern and using the going concern basis of accounting
unless the Trustees either intend to liquidate the Charitable Company or to cease
operations. or have no realistic alternative but to do so.
Auditor's responslbilities for the audlt of the financlal statements
We have been appointeL1 as auditor underthe CompaniesAct 2006 and report in
accordance with theAct and relevant regulations made or having effectthereunder.
Our objectives are to obtain reasonable assurance about whether the financial
statements as a whole are freefrom material misstatement. whether due to fraud or
error. and to issue an auditor's report that includes our opinion. Reasonable assurance
is a high level of assurance, but is not a guarantee that an audit conducted in
accor¢Jance with ISAS IUKI will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if. individLJally
or in the aggregate. they could reasonably be expected to influence the economic
decisions of users taken on the basis of these f inancial statements.
Extent to which the audit was capalAe of detecting irregularities. including fraud
Irregularities, including fraud. are instances of non-compLian¢e with laws and
regulations. We design procedures in line with our responsibilities. outlined above, to
detect material missiatements in respect of irregularities. including fraud. The extent to
which our procedures are capable ot detecting irregularities. including fraud is detailed
below:
Non-compliance with laws and regulations
Based on:
Our understanding of the Charitable Companyand the sector in whic.h it
operates-
Discussion with management andthose charged with governance", and
Obtaining ancj un(JerstanOing of the Charitable Company's policies and
procedures regarding compliancewith laws and regulations.

ADOPTIONPLUS
INDEPENDENT AUDITOR'S AEPORTTOTHE MEMBERS OFADOPTION PLUS
(continued)
we considered the significant laws and regulations to be FRS 102 and the Charities
SORP 2019. UK tax legislation. Fundraising Regulations. Charities Act 2011 and the
Companies Act 2006.
The Charitable Company is also subjectto laws and iegulationswhere the
consequence of non-compliance could have a malerialeffect on the amount or
disclosures in the financial statements. for example through the irnposition of fines or
litigations. We identified such laws and regulations to be health and safety and data
protection legislation. Children Acts 1989 & 2004. the Children and Young Person Act
2014 and the Social Services and Well BeingAct.
Our procedures in respect ofthe above included=
Review ofminutes of meeting ofthose charged with governancefoT any
instances of non-compliancewith laws and regulations-
Review of correspondence with regulatory and lax authoritiesfor any instances
of non-compliance with laws and regulations-
Review of financial statement disclosures and agreeing to supporting
documentation- and
Review of legal expenditure accounts to understand the nature of expenditure
incurred.
Fraud
We assessed the susceptibility of the financial statements to material misstatement,
inclu(Jing fraud. Our risk assessment procedures included=
Enquirywith management and those charged with g¢)vernance regardingany
known or suspected instances of fraud-
Obtaining an understandingofthe Charitable Company's policies and
procedures relating to=
o Detecting and responding to the risks of fraud- and
o Internal controls established to mitigate risks related to fraud.
Review of minutes ot meetingofthose charged with governance for any known or
suspected instances of fraud:
Discussion amongst the engagement team asto how and wherefraud might
occur in the financial siatements- and
Performing analytical procedures to identify any unusualor unexpected
relationships that may indicate risks of material misstatement due to fraud.
Based on our riskassessment. we considered the areas most susceptible tofraud to be
management override otjournals posted intothe financialsystem, management
override of the judgements and estimates within the charity and the recognition of
income.

ADOPTIONPLUS
INDEPENDENT AUDITOR'S REPORTTOTHE MEMBERS OFADOPTION PWS
(continued)
Our procedures in respect of the above included:
Testing a sample of journal entries throughout the year. which met a defined risk
criteria. by agreeing to supporting documentation:
Assessing signiticant estimates made by managementfor bias, includingthe
calculations for deferred revenue.. and
Selected a sample oftransactions to agree to supporting documentation to
verify theywere recorded in the correct period.
We also communicated relevant identified laws and regulations and potential fraud
risks to all engagement team members and remained alert to anyindications of fraud or
non-compliancewith laws and regulationsthroughoutthe audit.
Our audit procedures were designed to respond to risks of material misstatement in the
f inancial statements, recognising that the risk of not detecting a material misstatement
due to fraud is higher than the risk of not detecting one resulting from error. as fraud
may involve deliberate concealment by. for example. forgery. misrepresentations or
through collusion. There are inherent limitations in the audit procedures performed and
thefurther removed non-compliancewiih laws and regulations is from the events and
transactions reflected in the financial statements. the less likely we are to become
aware of it.
A further description of our responsibilities for the audit of the financial statements is
located at the Financial Reporting Council's I"FRC's"I website at-.
https=/lwww.frc.org.uklauditorsresponsibilities. This description forms part of our
auditor's report.
Use of our report
This report is made solelyto the Charitable CoMpan￿S members. as a body. in
accordance with Chapter 3 of Part 16 ofthe Companies Act 2006. Ourauditwork has
been undertaken so that we might stateto the Charitable Company's members those
matterswe are required to state to them in an auditor's report and for no other purpose.
To the tullest extent permitted by law, we (Jo not accept or assume responsibility to
anyone other than the Charitable Companyand the Charitable Company's members as
a body. for ourauditwork. for this report. orfor the opinionswe have formed.
11E97
Fiona èonfron {Senior StatutoryAuditor)
For and on behalf of BDO LLP. staiutory auditor
Gatwick. UK
Date 19 December 2025
BDO LLP is a limited liability partnership registered in England antl Wales (with
registered number OC3051271.

ADOPTIONPLUS
Statement of Financial Activities including Income and Expenditure Account
lorthe Year Ended 31 March 2025
2025
2024
Note
Donations and legacies
Charitable activities
Total income
65.376
709.419
774.795
34,844
892.004
926.848
Expenijiture on=
Raising fun(Js
Net income availableforcharitable expenditure
153.5111
721.284
13.4881
923.360
Expenditure on charitable activities
Net movement in funds
1948,8891
1227,6051
1986,6211
163.261)
Total funds brought forward
1791,6901
1728,4291
Total funds carried forward
11.019,2951
791.6901
The above results were derived from continuing operations.
The charityhas no recognised gains or lossesfor the year otheT Ihan the results above.
The notes on pages 13 to 21 form part ofthese financial statements.

ADOPTIONPLUS
Balance Sheel
As at 31 March 2025
2025
2024
Note
FIXED ASSETS
Tangible assets
2.958
2,958
11,093
11,093
CURRENT ASSETS
Debtors
Cash and cash equivalents
167.710
97,642
265,352
227,412
51,073
278.485
CREDITORS- amountsfaliingdue within oneyear
10
(1,049.2981
1805,6531
NETCURRENT LIABILITIES
1783.946)
1527.1681
CAEDITOAS-amounts falling due after morethan
one year
11
1238.3071
1275,6151
NET LIABILITIES
(1.019.295)
1791,6901
FUND BALANCES
Unrestricted funds
12
1.019.295
791,690
TOTAL FUNDS
1.019.295
791,690
The notes on pages 13 to 21 form partofihesefinancialstatements.
Thesefinancial statementswere approved bythe board ofdirectors and authorised for
issue on
6 October 2025 and were signed on its behalf by:
Richard Moore
Director
Dati 13 October 2025

ADOPTIONPLUS
NOTES TOTHE ACCOUNTS
Yearended 31 March 2025
1. ACCOUNTING POLICIES
Legal status
Adoptionplus is a charity registered in England andwales Icharitycommission
registration number 12044191Charitable Company Number 069003971- It is
governed byitsArticles ofAssociation. li operatesthroughoutthe UK.
b. Basis of preparation of financial sLqtements
The accounts have been prepaTed in accordancewith applicable accounting
standards in the United Kingdom. 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 IFRS1021 (Charities SORP IFRS102)) and the Financial Reporting Standard
applicable in the UK an(J Republic ot Ireland IFRS1021. together with the reporting
requirements ofthe Companies Act 2006. the Charities Act 2011. the Charities and
Trustee Investment (Scotlandl Act 2005 and the Charities Accounts Iscotlandl
Regulations 2006.
c. Presentalion currency
The functional currency of Adoptionplus is pounds sterling because that is the
currency ofthe primaryeconomic environment in which the organisation operates.
d. Financial reportlng standard 102- reduced disclosure exemptions
The charity has taken advantage of the following disclosure exernptions in preparing
these financial statements. as permitted by the FRS 102- The Financial Reporting
Standard applicable in the UK and Republic of Ireland-
the requirements of Section 7 starement of Cash Flows;
the requirements of Section 11 Financial Instruments paragraph 11.39 to 11.48A'
and
the requirements of Section 33 Related Party Disclosures paragraph 33.7.
This inlormation is included in the consolidated financial statements of Barnardo's
as at 31 March 2025 and these financial statements may be obtained from
Barnardo's. Tanners Lane. 8arkingside. Essex. IG6 1QG.
e.-GoinE concern
The Trustees have considered their obligations to prepare these financial statements
on an appropriate basis. having specific regard to the charitys net position as at 31
March 2025 and lookingahead atfuture plans and notablycashflows to December
2026.
13

ADOPTIONPLUS
NOTES TO THE ACCOUNTS (contlnuedl
Year ended 31 March 2025
1. ACCOUNTING POLICIES (continued)
e. Going concern (contlnued)
Whilst the funds of the charity are in a deficit position as at 31 March 2025
1£1.019,295}. the charity has received a letter ofsupport from the parent charity.
Barnardo's. Barnardo's will not call in any of the loan repayments. and will provide
adequate financial support either in the form of a contribution or a loan to ensure the
business continuity of the charity for period of not less than 12 months fTom the date
of signing these financial statements.
As such. in the opinion of the Trustee5. the charity has sufficient resources to be able
to meet its obligations as and when theyfall due. an(1 accordingly the accounts have
been prepared on a going concern basis. Whilst economic uncertainties prevail.
these are not considered to impact on the going Concern assessment. TheTrustees
have not identified any material uncertainty relating to going concern and therefore
continue to adopt the going concern basis in the preparation of these f inancial
statements.
f. Charttable funds
Unrestricted funds are available for use at the discretion of the Trustees in
furtherance of their charitable objectives. Restricted funds are subject to specif ic
conditions bydonors as to howthey may be used.
g. Critical accounling estlmates and judgements
In applying the charity's accounting policies. the Trustees are required to make
juclgements. estirnates and assumptions in determiningthe carrying amounts of
assets and liabilities. The Trustees. best judgements. estimates and assumption5 are
based on the best and most reliable evidence available atthetime when the
decisions are made and are based on historical experience and other factors that are
considered to be appropriate.
Dueto the inherent subjectivity involved in making such judgements. estimates and
assumptions.lhe actual results and outcomes maydiffer.
The estimates and underlykng assumptions are reviewed on an on-going basis.
Revisions to accounting estimates are recognised in the period in which the estimate
is revise(J. if the revision aff￿t$ only that period, or in the period of the revision and
tuture periods. if the revision affects both current and future periods.
The Aooptionplus setvice model is pioneering. and the deferred income calculation
is evidence based. which demonstrates it is highly effective albeit so far with a
relatively small number of cases in the data. The Trustee5 have agreed. based on the
diverse needs lor continuingsupport for our service users. on a weighted average
14

ADOPTIONPLUS
NOTES TO THE ACCOUNTS (continued)
Year ended 31 March 2025
1. ACCOUNTING POLICIES(continued)
g. Critical accounting estimates and judgements (continued)
calculation for the financial resources requirecl to meet fuiure demand. This is
reflected in deferred income in the accounts.
h. Income
Income comprises the fair value of the consideration received or receivable for the
sale of goods and provision of services in the ordinary course of the charitys
activities. Income is shovm net ofsaleslvalue added tax. returns, rebates and
discounts.
The charity recognises income when=
the amount of income can be reliably measured-
it is probable that future economic benefits will flow to the entity: and
specif ic criteria have been met for each of the charity's activities.
l. Current and deferred taxation
Adoptionplus has made a deficit for year ended 31 March 2025. Due to this deficit.
there is no recognition ot any tax expense or deferred tax in the income and
expenditure for this period. A review will be made on an annual basis to ensure that
the correct tax policy is applied. and current and deferred tax is recognised correctly
in the income and expenditure and disclosed appropriately in the accounts.
j. Tangible assets
Tangible assets are stated in the statement of financial position at cost. less ary
subsequent accumLJlated depreciation and subsequent accumulated impairment
losses. The cost of tangible assets includes directly attributable incremental costs
incurred in their acquisition and installation.
k. Depreciation
Depreciation is prowded at the following annual rates in order to write of each asset
over its estimated useful life.
Asset class
Fixtures and fittings
Short leasehold land and buildings
Depreciation rate
20%- 33%
10%
l. Cash and cash equivalents
Cash and cash equivalents COrnPTise cash on hand and call deposits. and other
shorl-term highly liquid investments that are readily convertible to a known amount
of cash and are subject to an insignificant risk of change in value.

ADOPTIONPLUS
NOTES TO THE ACCOUNTS (contlnued)
Year ended 31 March 2025
1. ACCOUNTING POLICIES (¢ontlnued)
m. Trade debtors
Trade debtors are amounts duefrom customersforservices performed in the
ordinary course of business. Trade debtors are held at cost less any provision for bad
debts. A provision for the impairment of trade debtors is established when there is
objective evidence that the charity will not be able to collect all amounts due
according to the original terms of the receivables.
n. Trade creditors
Trade creditors are obligations to pay for goods or seNices that have been acquired in
the ordinary course of business from suppliers. Accounts payable are classified as
current liabilitie5 if the charity does not have an unconditional right. at the end of the
reporting period, to defer settlement of the creditor for at least twelve months after
the reporting date. If there is an unconditional right to defer settlement for at least
twelve months after the reporting date. they are presented as non-current liabilities.
Trade creditors are recogniseLI initially at the transaction price and subsequently
measured at amortised cost usingthe effective interest method.
o. Defined contribution pension obligation
A defined contribution plan is a pension plan under v4hich tixed contributions are
paid into a pension fund and the charity has no legal or constructive obligation to pay
further contributions even if the fund doe5 not hol(J SLJfficient assets to pay all
employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit
expense when they are due. If contribution payments exceed the contribution duefor
service, the excess is recognised as a prepayment.
p. Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as
basic financial instruments. Basic financial instruments are initially recognised at
transaction value and subsequently measured atarnortised cost.
16

ADOPTIONPLUS
NOTES TO THE ACCOUNTS (continued)
Yearended 31 March 2025
2. INCOME FROM DONATIONS
2025
2024
Donations
65,376
65.376
34,844
34.844
INCOME FROM CHARITABLE ACTIVITIES
2025
2024
Family supportand placement
Training
Digital products
Other
507,548
136.419
65.452
528,921
175,881
65.037
122,165
892.004
709,419
4. EXPENDITURE ON RAISING FUNDS
2025
2024
Fundraising costs
53.511
3.488
All expenditure on raising of funds is attributable to general funds.
EMPLOYEES
Numberol employees
2025
No.
2024
No.
16
Average numbei of employees
Employment costs
2025
2024
Wages and salaries
Social securitycosts
Defined contribution pension scheme
578.252
60.785
61,344
700,381
597.132
62.527
57.610
717.269
2025
2024
Included within wages and salaries above are Senior
Management remuneration amountingto
148,054
139,928
Senior Managernent remuneration includes gross salary. employers Nl and pension
contributions.
17

ADOPTIONPLUS
NOTES TO THE ACCOUNTS (continued)
Yearended 31 March 2025
EMPLOYEES (eontinued)
The number of employees whose annual remuneration was £60.000 or more were:
2025
No.
2024
No.
£80.000- £90.000
6. CHARITABLE EXPENDITURE AND SUPPORT COSTS
Expenditure on charitable activities
Direct Support
costs
costs
Total
2025
Direct Support
cosls
costs
Total
2024
Farnilysupport and placement 609.317 102.144 711,461 613.187 104.083 717.270
Training
130.723 21.914 152.637 143,661
24,385 168,046
Digital products
54.717
9,173 63.890 65,365 11.095 76,460
Other
17.901
3.000 20.901
21,239
3.606 24,845
812.658 136.231 948,889 843.452 143,169 986,621
Support Costs
2025
2024
Premises costs
Stattcosts
IT costs
Administration expenses
22.016
80.384
14.719
19,112
136.231
17.836
105,506
17,404
2,423
143,169
7. DEFICITBEFORETAX
Arrived at after charging:
2025
2024
Audit Fee
7.900
7.020
Depi'eLi(Iliuri expe115e
8.135
8.135
18

ADOPTIONPLUS
NOTES TO TrIE ACCOUNTS (continued)
Yoarended 31 March 2025
8. TANGIBLE ASSETS
Short
Leasehold
Land and
buildings
Furniture.
fittings
and
equipment
Total
Cost or valuatlon
Al 1 Apri12024 end 31 March 2025
29.580
85.169
114.749
Depreciation
At 1 April 2024
Charge for year
At 31 March 2025
23.664
2.958
26,622
79.992
5.177
85,169
103.656
8,135
111.791
Net bookvalue
At 31 March 2024
5.916
5,177
11.093
At 31 March 2025
2.958
2.958
DEBTORS
2025
2024
Trade debtors
Accrued Income
Prepayments
Taxation and social security
103,022
35,699
28.560
429
174.544
52.293
575
167.710
227.412
10. CREDITORS- amounts falling duewithin one year
2025
2024
Taxation and social security
Accruals and deferred income
Amount due to parent charity
Other creditors
15.804
97.892
911.033
24.569
15,799
92,263
655,929
41,662
1.049.298
805.653
19

ADOPTIONPLUS
NOTES TO THE ACCOUNTS Icontinuod)
Year ended 31 March 2025
10. CREDITORS- amountstalling due within one year (continued)
The amount of £911,03312024: £655.929) represents a loan between the parent charity
and Adoptionplus.
The loan is unsecured and is repayable on demand. however the charity has received an
undertakingfrom its parent charity not to request payment ofthe loan from at leasi 12
months fTom the Oatethese accounts were approved. Interest accrues daily on the
outstandingbalance ofthe loan atthe rate of 1.5% above base rate and is payable
quarterly in arrears.
11. CREDITORS- amountsfallingdue aftermore than one year
2025
2024
Accruats and deferred income
238.307
238,307
275,615
275.615
12. FUNDS BALANCES
la) Analysis of unrestricted funds
At 1 April
2024
At31 March
2025
Income
Expenditure
Unrestricted free reserves
1791.6901
774.795
11.002.400)
(1,019.295)
The unrestricted free reserves oflhe charitycomprise the generalfund.
(b) Analy$is of fund balances between ¢harlty net Ilabllltles
2025
2024
Fixed assets
2,958
(783.9461
11,093
1527.1681
Nel Lurrerit liabilities
Accruals and deferred income due after rnore
than one year
Net Liabilities
1238.3071
11,019.2951
1275,615)
1791,6901
20

ADOPTIONPLUS
NOTES TO THE ACCOUNTS lcorrtlnued)
Year ended 31 March 2025
12. ULTIMATE PARENT ENTITY
The charity's ultimate parent is Barnardo's. a charity registered in England and
Wales. Barnardo's is the ultimate controlling party of Adoptionplus by virtue of
its power to appoint8nd remove the trustees ofthe charity- Barnardo's has
included the results ofthe charityin itsgroup accounts. copies ofwhich can be
obtained from Barnardo's. Tanners Lane, Barkingside. Ilford. Essex IG6 1QG.
21