Docusign Envelope ID.. 6F9744D2462F-86EC-81D8-FD2F58EF388C Charity registration number 1204544 (England and Wales) BRAVE PARENTS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
Docusign Envelope ID.. 6F9744D2462F-86EC-81D8-FD2F58EF388C BRAVE PARENTS LEGAL AND ADMINISTRATIVE INFORMATION Trustees Ms C O'Grady Ms S Walker Ms S Derri¢k MrJ Kemp Charity registration England and Wales 1204544 Independent examiner M J Bushell Audit LLP Ground Floor Kings House 101-135 Kings Road Brenlwood Essex CM14 4DR
Docusign Envelope ID.. 6F9744D2462F-86EC-81D8-FD2F58EF388C BRAVE PARENTS CONTENTS Page Trustees, report Indendent examiner's report Statement of financial activities Balance sheet Notes to the financial statements 10-15
Docusign Envelope ID.. 6F9744D2462F-86EC-81D8-FD2F58EF388C BRAVE PARENTS TRUSTEES. REPORT FOR THE YEAR ENDED 31 AUGUST 2025 The trustees present their annual report and financial statements for the year ended 31 August 2025. The financial statèmènts have bèan prèpared in accordance with the ac¢ounting policiès sat out in note 1 to the financial statements and comply with the charity's governing documènt, th8 Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Charities SORP "Accounting and Reporting by Charities". Statement of Recommended Practice applicable to charities preparing their accounts in accordan with the Financial Reporting Standard appli¢able in the UK and Republic of Ireland IFRS 102}" Objectives and activities Who we are Brave Parents Iknown as 'Brave'l provides self-care opportunities for parents who have children with complex medical needs. 'Complex medical needs, refers to children who have been diagnosed by a medical professional, with an illness, disability or sensory impairmenl Isight andlor hearing impairmenll that requires substantial daily support from a Parent Carer. Our mission To provide a support and comfort network for the mental health and wellbeing of parent carers who have children with complex medical needs. To provide mental health and well-being support via seasonal containing self-care items. To give parent carers the opportunity to attend local in-person events lo help them to establish relationships with those in a similar situation. To give parent carers the opportunity lo join virtual events for those not able lo attend in-persDn events. To collaborate with other charities and organisalions that are aligned lo Brave's aims. To raise awareness of the importance of the parent carer role. .for you" and Hospital Brave boxes Public benefit The trustees have paid due regard lo guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Docusign Envelope ID.. 6F9744D2462F-86EC-81D8-FD2F58EF388C BRAVE PARENTS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Achievements and performan¢e Highlights of our achievements and performan¢0 Throughout the year we have provided self-care opportunities to 4,643 Parent Carers, induding 239 Brave Boxes sent directly to Hospital wards for those Parent Carers staying in wilh their child. We have created seasonal Brave Boxes, ran exclusive retreat days, games night, sewing, crochet, dale with a mate, 30 day self-care challenge and summer hDliday self-care challenge. Monthly in-person events included.. Retreat Days Mindfulness classes Wreath making workshop Wellness Walk Creative Craft workshops Coffee mornings Virtual events included.. Virtual Yoga Virtual PT session Virtual Crochet class Virtual Mindfulness 'Lego" session Virtual Skincare lulorial Virtual Mindfulness session Virtual Stress and Mindfulness workshop Virtual Quiz Virtual Music night with takeaway voucher Virtual Comedy night Collaborations This year, we have seen a notsble increase in the number of Charities approaching us for Collaboration. We have also ¢ontinued to provide care packages to hospital wards and other complex needs support groLJPS. We have continLJed our 'Brave sanitary bags, initiative which have been well reiVed and are now available in the hospital wards and children's hospi¢es who we collaborate with. We intend to keep up and expand our partnerships around the COLJnty. We continue to work closely with Special Needs Schools within the local area, and this year have also hosted in- person events at the school facilities providing support to many Parent Carers whose children attend the School.
Docusign Envelope ID.. 6F9744D2462F-86EC-81D8-FD2F58EF388C BRAVE PARENTS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Raising awareness Increasing awareness of Parent car9 and motivating them to think about their mentsl health and wellness is one of our goals. In addition lo connecting with our10¢81 community and providing Parent Carers Self-¢8 opportunities lo encourage this, Br8ve has also organised volunteer days for our supporters to observe the e ort required lo support Parent Carers of children with complex medic81 needs. They have been incredibly benefi¢i81 and have assisted volunteers in realising how, while caring for a child wf(h complex medical requirements, the needs of the parent Carer are sometimes negle¢ted or ¢ome last. Wè are pleased to have supporters across the country who contribLJte to the growth of our fundraising efforts through a variety of fundraising projects. The money raised has greatly impacted Brave's work, enabling us to offer self-care seasonal packages to all parent carers staying at respite centres and hospices, host monthly events in- person or virtLJally, and expand our partnerships with organisations and charities that wish to support parent carers without sacrificing their own goals and objectives. To increase local awareness of our charitable endeavours, we have developed seasonal free events, such as our free Easter egg hunl. This year, we decided to include local Businesses in the Easter Egg Hunt which had a positive impacl on both the local CommLJnity and local Parent Carers. Our social media presence has grown because of our successful Parent Carer Awareness Day campaign, which has reached more parent carers around the United Kingdom. It has also helped Parent Carers, friends and relatives have an insight into what it is like to care for a child with complex medical needs and the toll this might have on their well-being. We have been able to expand our promotional activities through the purchase of a branded Gazebo, which was purchased from the Fundraiser- 'Founder's Fund,. Both parent carers and members of the public who wish to help our cause are now more aware of Brave as a charity thanks lo this visual impact. Significant activities and achievements Since we began, the demand for parent carer support has significantly increased. Numerous UK charities, hospitals and hospices whose rmain objective is lo care specifically for the childlren with complex needs continue lo reach out lo us requesting our assistsnce in providing ths Parent Carer with much-needed support. They have ssen the benefit of what we can offer the Parent Carer and how our collaborative efforts allow for the whole family unit lo be supported. We Continue to assist local special needs schools, where we have raised awareness, developed our network of Parent Carer support groups, and given Parent Carers self-care packages. Our suc$$fUl Brave virtual roadshow not only reached individual parent carers but also featured in Community spa¢es within hospital and hospice accommodation. We are very proud to have secLJred a site for our Brave Garden. This will be a reflective calming space for bereaved Parent Carers. We are looking forward to planning and preparing the Garden rèady for blooms next year. In addition to helping as many parent carers as possible in the UK, we're working to raise awareness among people who know a parent carer about the negative effects caring for a child with complex medical needs may have on their mental health and general wellbeing. Our work is made Possible by donations, fundraising initiats'ves, grants, and volunteers., the secret to our ongoing SUSs IS the support we get from these sources in the future. Grants are made in accordan with charity law, our constitution and the wishes and directions of our supporters. We endeavour lo direct funds towards providing the support needed for Parent Carers. During the year grants totalling just under £2,000 were made. When considering where to focus our attention our Trustee's board and have paid regard lo the Charity Commission's guidance on public benefit and what this means for Brave. Our future plan to secure further grants will help us provide more in-person events nationwide.
Docusign Envelope ID.. 6F9744D2462F-86EC-81D8-FD2F58EF388C BRAVE PARENTS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Proud supporters, fundraisers and volunteers On behalf of the Trustee body, we would like to thank our'proud supporters of Brave,. who enable us lo reach even more parent Carers nationwide and Continuously provide the supplies needed for our season81 boxes. We are also grateful to the members of public who give of their lime out of hours in support of the work of the Brave, in developing ideas, in packing our seasonal boxes, raising awareness, fundraising a¢livilies and their Continual Championing of our Charity. Financial review Reserves policy It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained al a level equivalent to between three and six month's expenditure. The trustees consider that reserves al this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charty's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. Structure, governance and managernent Brave Parents is a registered ¢harily as of 31 August 2023, with ¢harily number 1204544. The trustees who served during the year and up to the date of signature of the financial statements were.. Ms C O'Grady Ms S Walker Ms S DeThick Mr J Kemp Recrultment and appolntment of trustses Apart from the first charity trustees, every trustee must be appointed by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as new charity trustees, the existing charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the cio. None of the Iruslees has any beneficial interest in the company. All of the trustees are members of the corllpany and guarantee lo contribute £1 in the event of a winding up. The company's current policy concerning the payment of trade creditors is to follow the CBI'S Prompt Payers Code (copies are available from the CBI, Centre Point. 103 New Oxford Street. London WC1A 1 DUI. The company's Current policy Concerning the payment of tr8de creditors is lo.. settle the terms of payrnenl with suppliers when agreeing the terms of each transaction., ensure that suppliers are made ¥w8re of the terms of p8yment by inclusion of the relevant ltrrms in conlra¢ts,' and pay in a¢¢ordance with th8 ¢ompany's ¢onlra¢tual and other legal obligations.
Docusign Envelope ID.. 6F9744D2462F-86EC-81D8-FD2F58EF388C BRAVE PARENTS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Organisational structure Brave's Trustees have responsibility for fulfilling our strategi¢ plans and ensuring all our a¢livities are inline with our constitution, aims and objectives. Brave Parents organisational structure is as follows.. Claire O'Grady (chairrusteeI Sakura Walker (Compliance OfficerlTruslee} James Kemp Sharyn Derrick Fundraising Co-ordinatorlTrustee Well-being Co-ordinalorlTrustee
Docusign Envelope ID.. 6F9744D2462F-86EC-81D8-FD2F58EF388C BRAVE PARENTS TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 The trustees. report was approved by the Board of Trustees. Ms C O'Grady Trustèè Ms S Walker Trustee Ms S Derrick Trustee MrJ Kemp Trustee Datg.. 1 May 2026
DLKusgn Envelopè ID." 6F974402462F.86EC.81D&FD2F58EF388C BRAVE PARENTS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRAVE PARENTS I report lo the Iruslees on my examination of the financial stslemenls of Brave Parents {the charity} for the year endèd 31 August 2025. R¢sponslbllltles and basls of r•port As the Iruslees of the charity you are responsible for the preparation of the financial stslemenls in accordan with the requirements of thè Charities Act 2011. I rèport in respèct of my examination of thè charity's financial statèments carried out undèr section 145 of the Charitses Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 14515llbl of th8 Charities A¢1 2011. Ind•p8ndènt èxamlnèrfs statsment Your attention is drawn lo the fa¢t that the Charity has prepared the financial statements in a¢¢ordan¢e with the relevant version of the Slalemenl of Recommended Practice applicable lo charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference to the Accounting and Reporting by Charities: Statement of Recommended Pra¢ti¢e issued on 1 April 2005 which is referred to in the extant gUlationS but has now been withdrawn. l understand that this has been done in order for the financial slalements to provide a true and fair view in accordance with UK Generally Accepted Accounts'ng Practs'ce. I have compleled my examination. I confimi that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect-. acwunting re¢ords were not kept in Spect of the charity as required by section 130 of the Charities Act 2011. the financial slalefnen15 do not ord with those records., or the financial statements do not comply with the applicable requirements conceming the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination. I have no ¢oncem$ and have come across no other matters in conne¢tion with the examination to which attention should be drawn in this report in order lo enable a proper understanding of the financial slalements lo be reached. 8bJn•dby'. 929FC8BB5E5I4CB J Bu$ho11 Audit LLP Ground Floor Kings House 101-135 Kings Road Brenlwood Essex CM1440R Date.. 13 May 2026
Docusign Envelope ID.. 6F9744D2462F-86EC-81D8-FD2F58EF388C BRAVE PARENTS STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025 Unrestri¢ted Unrestricted funds funds 2025 2024 Note$ Incomè and èndowmènts from: Donations and lega¢ies Other trading activities Other income 17,847 2,793 23,937 2,117 200 Total income 20,640 26,254 Expenditure on: Raising funds Charitable activitiès 3,073 17,469 5,957 13,436 Total eXndIture 20,542 19,393 Net Income and movgmant In funds 98 6,861 Reconciliation of funds: FLJnd balances at 1 September 2024 6,861 Fund balances at 31 August 2025 6,959 6,861 The stslemenl of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Docusign Envelope ID.. 6F9744D2462F-86EC-81D8-FD2F58EF388C BRAVE PARENTS BALANCE SHEET ASAT31 AUGUST 2025 2025 2024 Notes Current as$etS Stocks Cash al bank and In hand 12 300 7,619 300 7,521 7.919 7.821 Creditor5.' amounts lalling due within one yèar 13 19601 19601 Net current assets 6,959 6,861 The funds of the charity Unrestricted funds 14 6,9S9 6,861 6,959 6,861 The financial stalernenls were approved by the trustees on .1,b3)26......... Ms C O'Grady Trustee Ms S Walker Trustee Ms S Derrick Trustee Mr J Kemp Trustee
Docusign Envelope ID.. 6F9744D2462F-86EC-81D8-FD2F58EF388C BRAVE PARENTS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Accounting policies Charlty Informatlon Brave P8renls works as a support network for parents who have children with complex medical need5. They provide self care opportunities and raise parent carer awareness. 1.1 Basls of preparatlon The financial slalemenls have been prepared in accordance with the Charity's governing document, the Charities Act 2011, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting L>y Charities.. Slalerllenl of Recommended Practice applicable lo charities preparing their aountS in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021.. The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken 8dvanlage of the provisions in the SORP for ¢harilies not lo prep8re a slalement of cash flows. The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only lo the extent reqLJired to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. The finanaal statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £1. The financial slalemenls have been prepared under the historical cost convention. The principal accounting policies adopted are sel out below. 1.2 Going concern At the time of approving the financial statements, the trustees have a reasonable expectats'on that the charity has adequate resources lo continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concem basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use al the dis¢relion of the trustees in furtherance of their Charitsble objectives. 1.4 Income Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Incorne lax recoverable in relation lo donations received under Gift Aid or deeds of covenant Is recognised at the lime of the donation. 10-
Docusign Envelope ID.. 6F9744D2462F-86EC-81D8-FD2F58EF388C BRAVE PARENTS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Accounting policies 1.5 Expèndlturè Expenditure is r&cognised once ther& is a legal or constructive obligation lo transfer economic benefit lo a third paty. il is probable that a transfer of economic benefits will be required in settlement, and th& amount of the obligation Can be measurtrd reliably. Expenditure is Classified by activity. The costs of each activity are made up of the totsl of direct costs and shared costs, including support costs involved in undertaking ea¢h activity. Direct costs attributsble to a single activity are allo¢ated directly lo that a¢livily. Shared costs which ¢onlribute lo more than one activity and support costs which are not attributsble to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on thè basis of time spent, and depreciation charges are allocated on the portion of the asset's use. 1.6 Stocks stocks are slated al the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution al no or nominal consideration are measured the lower of replacement cost and cost. Net realisable value is the estimated selling pri less all estimated costs of completion and costs to be incurred in marketing, selling and distribution. 1.7 Cash and cash equivalents Cash and cash equivalents inclLJde cash in hand, deposits held at call with banks, other short-tem liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabililies. Basic financial assgts Basic financial assets, which inclLJde debtors and cash and bank balan¢es, are initially measured at transaction price in¢lLJding transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measLJred at the present valLJe of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Baslc flnanclal Ilabllltles Basic financial liabilities, including ¢reditors and bank loans are initially recognised al transaction price unless the arrangement constitutes a finan¢ing transa¢tion, where the debt instrLJment is measured at the present value of the future payments discountèd at a market rate of interest. Financial liabilitiès classifigd as payable within onè year ar8 not amortlS8d. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligab'ons to pay for goods or setvices that have been acquired in the ordinary course of operations from suppliers. Amounts payable are dassified as current liabililies if payment is due within one year or less. If nol, they are presented as non-current liabilities. Trade credilors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.
Docusign Envelope ID.. 6F9744D2462F-86EC-81D8-FD2F58EF388C BRAVE PARENTS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Accounting policies 1.8 Employ•a banèflts The cost of any unused holiday enlidemenl is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. Incomè from donatlons and lègacles Unrastrictgd funds 2025 Unr•strictad funds 2024 Cash donations Grant income Donated goods 13,190 2,000 2,657 13,009 2,935 7,993 17,847 23,937 Income from other trading activities Unrestricted Unrestricted funds funds 2025 2024 Donations from fundraising activities and events 2,793 2.117 Other income Unrestricted Unrestricted funds funds 2025 2024 Bank intorest and compensation 200 12-
Docusign Envelope ID.. 6F9744D2462F-86EC-81D8-FD2F58EF388C BRAVE PARENTS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Expenditure on raising funds Unr•strlcted Unre$trlctèd fund5 funds 2025 2024 Fundraising and publicity Cost of fundraising events and activities Goods donated for fundraising events and activities 1,107 1,966 1,865 4,092 3,073 5,957 This in¢ludgs the Cost of prizes donated for uso in fundraising ev8nls. Expèndltura on charltabla act1v1•S Charitable Charitable Expenditure Expenditure 202S 2024 Direct costs Goods purchased for donation to parent carers Goods donatèd for donation to parènt carers Cost of events and activities run for parent carers 8,913 691 6,442 4,709 3,901 2,876 16,046 11,486 Share of support and governance costs l$ee note 71 Support Governance 349 1,074 408 1,542 17,469 13,436 Analysis by fund Unrestricted funds 17,469 13,436 Support ¢ost$ allo¢ated to a¢tivities 2025 2024 IT and website costs Insuran Govern8n¢e Costs 170 179 1,074 60 348 1,542 1,423 1,950 Analysed betwoen: Charitable Expenditure 1,423 1,950 13-
Docusign Envelope ID.. 6F9744D2462F-86EC-81D8-FD2F58EF388C BRAVE PARENTS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Support costs allocated to activities 202S 2024 Govemance costs comprise: Independent examination and 8¢¢ountsn¢y fees 1,074 1,542 1,074 1,542 Net movement in funds 2025 2024 The net movement in funds is stated after chargingllcreditingl.. Fees payable for the independent examination of the charity's financial stalements 1,074 1,542 Trustees None of the Iruslees lor any persons connected with them) received any remuneration or benefits from the Charity during the year. 10 Employ••s The average monthly number of employees during the year was.. 2025 Number 2024 Number Total There were no employees whose annual remuneration was more than £60,000. Remuneration of key management personnel The remuneration of key management personnel was as follows.. None. 11 Taxatlon The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 12 Stocks 2025 2024 Stock of donated goods 300 300 Stock held relates to goods donated for the purpose of donation lo parent carers. All stock held as at the year end dale has been subsequently donated lo parent carers. 14-
Docusign Envelope ID.. 6F9744D2462F-86EC-81D8-FD2F58EF388C BRAVE PARENTS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 13 Creditors- amounts falling due within one year 2025 2024 Accruals and deferred income 960 960 14 Unrestrl¢ted funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not SLJbject lo specific conditions by donors and granlors as to how they may be used. These include designated fLJnds which have been set aside out of unrestricted funds by the trustees for specific purposes. At1 September 2024 Incoming resources Resources At 31 August expended 2025 General funds 6,861 20,640 120,5421 6,959 Previous period- At1 September 2023 Incoming re50urce5 Resources At 31 August expended 2024 General funds 26,254 119,3931 6,861 15 Related party transactiOllS There were no dis¢losable relatsd paty transactions during the year. 15-