PROUD 2 B PARENTS FINANCIAL STATEMENTS FOR THE PERIOD 21st January 2025 to 31st January 2026 Registered Charity No. 1211807
PROUD 2 B PARENTS INDEX PAGE NUMBER CONTENTS TRUSTEES ANNUAL REPORT 11 INDEPENDENTEXAMINERS REPORT 12 STATEMENT OF FINANCIAL ACTIVITIES 13 BALANCE SHEET 14 STATEMENT OF CASH FLOWS 15-22 NOTES TO THE ACCOUNTS
PROUD 2 B PARENTS st Report of the Trustees for the Period 21 January 2025 to st 31 January 2026 The trustees present their annual report and financial statements of the charity for the period ended 31st January 2026. The financial statements have been prepared in accordance with the accounting policies set out in note I to the accounts and comply with the charity's trust deed, the Charities Act 2011 and 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 published IFRS 1021 (effective l January 20191. Objectives & Activities Proud 2 B Parents exists to improve the health and wellbeing of LGBT+ parents, carers and their children, whilst reducing health inequalities. We achieve this by providing effective social and support services, championing social change, and advocating for the needs of LGBT+ families locally and nationally. During the period ended 31st January 2026, our objectives were informed by.. Our Fundraising Strategy 2026-2030. which sets out a pathway to £300,000 annual income and diversified funding stream5 Proud 2 8 Parents Fundraising S... Our P.R.O.U.D. Pillars governance framework, introduced in 2025, which structures trustee oversight across Performance, Resources, Operations, Understanding and Development Our core objectives during the year were to.. Maintain and strengthen face-to-face family support provision. Sustain and grow our digital information and peer support offer. Expand reach and engagement across Greater Manchester. Increase unrestricted and diversified income. Strengthen organisational systems, staffing resilience and governance. Increase our national voice and policy influence on LGBT+ family inclusion. These objectives reflect our 2026-2030 strategic priorities, including building a robust and sustainable organisation, expanding Services beyond Manchester, and increasing our reach and advocacy capacity.
PROUD 2 B PARENTS Main Activities During the reporting period. Proud 2 B Parents delivered the following main charitable activities for public benefit.. l. Family and Community Support We delivered a comprehensive programme of inclusive family sessions across weekdays and weekends, including.. Bolton Stay & Play Stretford Hall family sessions Inew Monday provisionl Weekenders, Saturday Space and Youth Group Families Through Adoption sessions Monthly Family Get Together Online peer support and digital engagement As reported to Trustees, engagement and attendance remained strong, With positive feedback regarding the move of one midweek session to Stretford Hall, improving accessibility and local connertion 2. Digital Information and Community Reach We maintained a strong digital presence, delivering.. Information, guidance and signposting support. Online peer engagement. High-impact social media campaigns. The CEO report highlighted over half a million combined soclal medla vlews across Facebook and Instagram in 2025 to date. with Instagram driving particularly strong en8agement. 3. Training, Consultancy and Commissioning We delivered professional training and consultancy, including.. A national webinar for Adoption East Midlands reaching over 80 social workers. Commissioned services and consultancy income totalling £14.500 lDI. Training income of £9,409.79 iYtDI
PROUD2 B PARENTS Training expansion aligns with the 2026-2030 strategy focus on strengthening earned income streams. 4. Events and Campaigning We delivered Proud Fest 2025 and LGBT+ Parents & Carers Day activities, supported by: £39,598.54 fundraising income I01. £9,700 sponsorship income. Feedback from Proud Fest showed: 95% of attendees felt more connected to other LGBT+ families. 94% rated representation lO/IO 5. Advocacy and Research We contributed to.. The CHEM Project as LGBT+ Sounding Board host. National discussions on Family Hub inclusion. Two major research initiatives on LGBTQ+ carer inclusion and thriving families. A Review of our Achievements and Performance Artlvlties Dellvered for the Benefit of the Public Growth in Reach and Engagement Data from the July-september CEO report demonstrates.. Registered beneficlarles Increased from 92712024) to 1,280 {2025 YTD) - a 38% increase. 772 individuals supported173Yo of 2024 total already reached by October). 2,973 total attendances184% of 2024 total already achieved). Average engagement per supported person increased from 3.3 to 3.9 sessions These figures indicate deeper, more sustained family engagement and growing visibility across Greater Manchester. Case Study Impact
PROUD 2 B PARENTS The CEO report highlights tangible public benefit.. Supporting a two-mum family to Secure an apology and inclusion response from a school. Providing peer-led support following pregnancy loss. Supporting newly adoptive families to build community. Providing tailored support for a trans parent experiencing gender dysphoria and low mood. These examples demonstrate our trauma-informed, inclusive and intersectional approach. Organlsational Maturity 2025 marked the first full year following registration as a CIO. Trustees strengthened governance through: structured reporting via P.R.O.U.D. Pillars Income diversification planning aligned to 2026-2030 targets. Strategic advocacy at local and national levels strengthening Reach and Visibility We recruited a dedicated Marketing & Communications Freelancer, creating structured content planning, campaign alignment and performance tracking for the first time al scale, Digital Impact Cross-Platform Performance 824,378 total views 18,700 content interactions 1,741 new followers 1,020 link clicks Instagram Growth 481,278 views 174,100 reach (t 3680k) 14,700 inleraclions (11000/0 69Q/o of views from non-followers This growth demonstrates a substantial expansion beyond our existing audience, meaning more LGBT+ parents and carers are discovering support, representation and community.
Facebook Growth 343,100 views 4,000 inleraclions 1,000 link clicks It 17.7010} 241 new followers Facebook continues to convert awareness into aclion, driving attendance, service engagement and recruitment visibility. Proud Fest 2025 - Community Impact Proud Fest 2025, a large-scale, family-centred Pride evenl in Manchester city centre. We were blown away by the incredible turnout, with over 4,000 individuals joining us throughout the dayl Families, friends, and allies came together to enjoy music, crafts, games, and a warm almosphere that truly showcased the spirit of our community. Proud Fesl was described by families as.. 'Life-affirming. °Essential. °A space where we felt safe and seen.. At a tirne when LGBT+ families remain underrepresented, Proud Fest provided visible, safe celebration and belonging. Representation and Belonging 940A rated representation at the highest level 920/0 rated the event 10110 for celebrating LGBTQ+ families. I000kn confirmed events like Proud Fest are essential. Families told us the event showed children that "families like ours exist. and that queer people can have "happy, loving families. Safety and Inclusion Parents described Ihe space as.. "Relaxed and safe" "Unjudged and full of acceplance" "Fun and freeing" Unlike nightlife-focused Pride spaces, Proud Fest created an inclusive, daytime environment where children could play freely and parents could celebrate authentically. Community Connection 95 % said Proud Fest strengthened their connection to the LGBTQ+ community. Families reported forming new friendships and arranging follow-up meet-ups, demonstrating lasting community-building impact beyond the evenl ilself.
PROUD 2 B PARENTS Financial review The or8anisation's financial position has remained stable and in line with forecasts throughoijt the reporting period. Proud 2 b Parents continues to operate from a position of financial strength, maintaining a sustained surplus and a healthy level of reSeeS. This has ensured operational stobility and provided flexibility to respond to emerging opportunities and areas of need. We were pleased to continue receiving valued support from corporate partners and sponsorship. These partnerships have provided both financial contributions and in-kind support, strenEtheninE the organisation's sustainability while also increasing our visibility and reach within both corporate and community sectors. The organisation has also maintained a proactive approach to securing future income. Dlsring the year, work has been undertakerb to prepare and plan for several significant funding applications, including Children in Need, the National Lottery Community Fund, and other charitable trusts and foundations. These applications are intended to support the continued delivery of our services and to enable potential organisational growth, including the expansion of staffing capacity where appropriate. While the wider funding environment remains competitive, the trustees are confident in the organisation's financial management, funding strategy, and diverse income streams. The organisation remains well-posltioned to build on its current financial stability and to secure funding aligned with its Strategic priorities. The trustees regularly review the organisation's financial position, including reseNes levels and funding pipeline, to ensure the long-term sustainability of Proud 2 b Parents and its continued ability to deliver meaningful impact for LGBT+ parents, carers, and their children. Investment Powers and Policy Under its governing document, the charity may invest funds not immediately required for its charitable purposes. The Trustees, policy is to- Hold reserves in low-risk, accessible account5. Maintain liquidity to meet operational commitments. Prioritise capital preservation over high-risk investment. Given the charit¢s growth phase, funds are retained to support stability and expansion rather than long-term investment vehicle5.
PROUD 2 B PARENTS Reserves policy and going concern The balance held in unrestricted reserves on 31st January 2026 was £88,961 of which all are free reserves, after allowing for funds tied up in tangible fixed assets. The Trustees consider that the unrestricted funds adequately meet the policy of maintailling sufficient reserves to arrange an orderly run down of the service if a decision is made to close the charity. Reserves are needed to bridge the gap between the spending and receiving of income and to cover unplanned emergency repairs and other expenditure. The policy of the Trustees is that sufficient of the charity's reserves shall be retained so that, in the event of a decision to close the Centre, funds are available to meet redundancy costs and to arrange an orderly run down of the service over a period of a minimum of 6 months Risk management The Trustees have a risk management strategy which is reviewed quarterly by the Finance Committee with any concerns going to the Strategy, Scrutiny and Risk Committee and includes a review of the principal risks and uncertainties that the charity may face. The establishment of policies, systems and procedures to mitigate financial risk identified and the implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise. We manage risk through formal mechanisms, primarily monthly management accounts, scrutinyfrom the CEO and Deputy CEO, liaison with the Finance Committee Chair, and use of the Risk Matrix. Plans for Future Periods Over the next period, the charity will: Continue implementation of the 2026-2030 Fundraising Strategy Pursue key grant opportunities including Children in Need, Postcode Lottery and Henry Smith Expand Families Through Adoption provision (subject to funding approval) Review and streamline session delivery to reduce freelance worker strain. Develop improved CRM and data systems by 2028. • Expand training nationally following success with Adoption East Midlands and Suffolk Home-Start Continue national policy influence through research participation and advocacy.
PROUD 2 B PARENTS The long-term aim remains to achieve £300,000 annual income by 2030, with no single funding stream exceeding 65% of total income. Structure, Governance and Management Proud 2 8 Parents was established as a CIO, constituted by a trust deed, on 21, January 2025. Proud 2 B Parents is registered with the Charity Commission. registration number 1211807. The charity is managed by a Board of Trustees, who act as the administrative body. The Trustees form the Management Committee of the charity and are responsible for setting and reviewing the policies, finances and strategic dirertion of the charity. The Trustees delegate the day-to-day management to The Trustees delegate day-to-day management to the Chief Executive Officer {CEOI. The CEO is responsible for: Operational delivery. Financial oversight and reporting. Staff supervision and wellbeing. Fundraising and partnership development. Policy influence and strategic implementation. The CEO provides structured quarterly reporting using the P.R.O.U.D. Pillars framework, enabling effective trustee scrutiny and accountability. Appointment of Trustees Proud 2 B Parents Trustees may convene and appoint a new Trustee to hold office for a period of up to 3 years, with the opportunity to renew through a vote. Trustees are appointed through an application and informal interview to ensure they align with the mission and value of the organisation. Their role is to help achieve the charitable objects. Proper procedures and policies are in place to support this process. Reference and administrative information Charity Name Proud 2 B Parents Charity Number.. 1211807
PROUD 2 B PARENTS Trustees Catherine Treagus-mullan Jamie Lowe Chair (appointed January 20251 (appointed October 20251 (appointed September 20251 (appointed January 20251 (appointed January 20251 (appointed January 2025, resigned December 20251 (appointed January 2025, resigned September 20251 Samuel Clarke Gaynor Fanning Mark Owen-Long Ryan Sanderson Nicola Herdman Chlef Executlve Offlcer lor-Roberts Matt Ta Principal Office Cheeky Cherubs IH I Victoria Parade Urmston M419LT Accountants Hilton-jones t/a Community Accountancy Service Hollinwood Business Centre Albert Street Oldham OL8 3QL Bankers Co-operative Bank plc Business Customer services PO BOX 250 Skelmersdale WN8 6WT
10 PROUD 2 B PARENTS Trustee Responsibilities in Relation to Financial Statements The Trustees are responsible for preparing a Trustees, Annual Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practicel. The law applicable to charities in England and Wales, the Charities Act 2011 (Accounts and Reports) Regulations 2008, requires the Charity Trustees to prepare Financial Statements for each year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, of the Charity for that period. In preparing the Financial Statements, the Trustees are required to.. Select suitable accounting principles and then apply them consistently; Observe the methods and principles in the applicable Charities SORP,. Make judgments and estimates that are reasonable and prudent; State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements,. Prepare the financial statements on a going concern basis unless it is appropriate to presume that the charity will continue in business. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the Financial Statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations 2008, and the provisions of the Trust deed. They are also responsible for safeguarding the a55ets of the Charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Approved by Trustees on 17th February 2026 and signed on their behalf by Catherine Treagus-mullan, Chair of the Board. Catherine Treagus-mullan
li INDEPENDENT EXAMINERS REI PORT TO THE TRUSTELI S OF PROUD 2 B PARENTS REGISTERED CHARITY NUMBER 1211807 l i'eport on the accounts of the charities, foi. the ye2u' ended 31, March 2025 whicli are set out on P<iges 12 to 22. Respective Responsibilities of Trustee5 and Examiner The cliarity's ti'ustees al'e i'esponsible for the preparation of the accounts. The charity trustees coiisidei. that an audit is not i'equired foi. this year under section 144(2) of tlie Chai'ities Act 2011 (the 201 l Act) and that an independent examination is iieeded. The chai'ity is pi'eparing accrued accounts and l am qualified to undeitake the examiiiation by being a qualifLed membei. of the Association of Chartered Certified Accountants. It is my i'esponsibility to.. Examiiie the accounts under section 145 of the 2011 Act. follow the pi'ocedures laid down in the genei'al Directions given by the Charity Commission under S¢¢tion 145(5)(b) of the 2011 Act; and To state whethei. particular matters have coine to my altentioii. Basis of Independent Examiners Report My examination was carried out in accord]ce with tlie General Directions given by the ChtY Commissioii. An examination includes a i'eview of the accounting recoids kept by the Ch'itY and a coinpai'i50n of the accounts presented with those ircoi'ds. It also includes consideration of any unusiial items or disclosui'es in the accounts, and seekiiig explanations fi-om you as trustees conceiming any such mattel's. The pi'oceduiES undertaken do not provide all the evidence that would be i'equii'ed in an audit, aiid consequently no opiiiion is given as to whether the accounts present a "tn)e and fail. view" and the iEPOrt is limited to those matters set oiit below. Independent xaminer's Statement III coiinection with niy examination, no niattei has coin¢ to my attention: (l) whlch gives me reasoiiable cause to believe that in any material irspect the requii'ements: to keep accouiiting i'ecoi'ds have in accordance with section 130 of the 2011 Act; and to prepare accounts whÈch accoi'd with the accounting iecoi'ds and to comply with the accountiiig i'equiiEments of the 2011 Act, have not been niet. or (2) to which, in iny opinion, atteiitioii should be di?wn iii ordei. to enable a proper undei'staiiding of the accounls to be l'eached. Signed- James Hiltol) Joiies FCCA Hilton Jones lla Community Accountaii¢y Service Hollinwood Busiiiess Centi'e, Albert Street, Oldham OJ.8 3QL th D(ite.' 17 February 2026
PROVD 2 B PARENTS 12 L ACTIVITI S FOR THE PERIOD 2026 to 31st Janua 2028 Ex qndllurg Aroun1 215tJanua Total Fund8 Por 21st January 2026 to 315t J•nu8ry 2026 Unrostrl¢t¢d R68trl¢ted Funds Funds Furth9r Dgtall Income from.. DonatTr$ ?nd18g8¢18$ Charitabl2 Acbvilies Other Trading A¢livi1169 Inve51rnenl InGomts Toial 25.541 25,541 109,990 44,722 41 141 109,990 44.722 41 70,304 109,990 180,294 Raising Funds Ch8ri1d)b Acb"vlls Other Tol41 1,791 33,497 1,975 122,493 88.996 35,288 89,180 124,468 Pl In¢Dmg11oxndItUr*l 35,016 20,810 55,826 Trartsfers fund Not movem01 In fwnds 35,016 20,810 55.826 ReC0ClIatIOn of lunds Total funds transferred fmm Proud 2B Parents CIC Total funds carrled forward 53,945 88,951 56,690 110.635 166,461 Thty $latewlof nancIal ¥llvllSes Incl$ al galrK 8nd lows Ihe year. and expendiiui& derive frorn continuing activitie5. The assets Df Community Inleresl CL¥npHny08682786vKre transfetred lo the c[1 on 21st jallU 2025. Therh)tes on pages 15 10 22 fDrffl part of these accounts.
PROUD 2 B PARENTS BALANCE SHEET AS AT 31 JANUARY 2026 2028 Nole5 Flxed assets.. T9ngle assets Total lixed assets Current assels.. Dbblors CHsh al Bank & in Total as581$ 6.946 165,784 172.730 Credilots.. knounls falkngdue Y1blOne year 6,269 Netcuriert a55els or Ilabi1th8S 166.461 Total asseis lesG current lia1115 166,461 Total nOtet$ or Il&blli1108 188.461 The fuads otthe chaty.. Rè$irlcted IniomE funds 77,500 Unresirtcr8d iOrne funds 88,961 TDtal charityfund5 1e6.461 The a55ets of Community Interest Company 08682786 weretran5ferred to the chadtyon 21st January 2025. Approved by thè Iruslaeson 171h February2026 Chairof Truslees Calherine Trea9US-1en The notes Qll P&g85 15 to 22 lortn part oftSe arts.
PROUD 2 8 PARENTS 14 Slatfjmpnt OICh Flows for tho wrlod 21slJonuary 202S to 31st Jonuary 2026 Plod 21st Jarnuiry 202$ to 31st Januhry 2026 Re¢on¢i118tlo of net mo¥tment In fuhds to net<ash flowlrom operatknB attivltie5 Net movement In funds Add back depfeciatlDn Deduci investmeni income 55.828 16,3051 4.443 Increaselldeueasel in creditor5 Net cash used In opèrallng actlvltle 53.923 Cash flows from InvastmeKt octlvltles.. InlÈrs$l Purchase of fixed asEels 41 NetcB&h PTov4ded by Invesllng &cllvltlgs 41 IncTeA&elldecieasel in cash cBsh ewivAlenls during the year 53.9$4 CAsh and cash equwalenis Insfer1ed from Pro 2b P8rents CIC 111.820 Cash and ¢a8h equlvalents ¢arrled forwarts 165,784
PROLID 2 B PARENTS 15 Notes to tho acLouols lor th8 pèrfad 216t January 2025 to 31st January 2028 l. countln8 poIiciES lal Ba515 of prep3ia¢ion andasse$$ment of 8oln8 concern The iccounts Ifinancial &t31ernpnt51 have been prepared underthe hlslorlcèl cost convention with items recogni5ed at COSI Dr transaction lut unless otherwise staled in the relevant mte5to Ihe5e ac¢oullts. The flD3nclal ststÈments have been prepared in accordance with Ihp StatEtnent of R&tommended Practlce.. AcContIng and fteportin8 by Carities preparpng their accounts in accordance with the Fin2nc131 Reportln8Standard app11rable in the UK And Republlt of Ireland IFRS 1021 effective lJalluary 2019 and tho FlnaD¢ial Reporting Standard applScable the Ulllted Kln8dom and Republic of Ireland IFRS 10?> and thè Chailtle5 Act 2011. ThÈ charlty censtitute5 3 public benefit entity as dellned by FRS 102. The trustees Conser thatthÈrè are no materlal uncertainlie5 about the charlty's abillty to tontifjue as a gdbEeoncern. Ibl Funds slructur Resrricred funds are funds whlch are to be used in ¥ttardancÈ wlth speclfic restrlcikins Imposed bythe donor Dr trust deEd. There Bre 8 rE5trjctEd funds. Unresirlcted income fndS cornprise those funds whi¢h the trusieÈs are free to use lor any prpOse in furtherance of the charitable oblecrs. Unrestricted funds Include de518nated funds where the Iru5tees, at thelrdlstrètltsn, have created a fund for a specific purposp. Furtherdetails of ea¢hlund ère dSsclosed in note 15. Icl IAcome recogrtltlon All Income Is recognised once the£harity has entltlement to the Income, It probable that the Income will be recewed afid thE amount of Income recelvable can be measured rellablv. Donatlons are recogn15ed when Ihe charity has been notlfied In wrltlngot both the amount aThl spltlpment date. In the event that a donation15 5tsble¢t to condltlons that require a level ol performance before the charity Is entltled to ihe runds, Ihe incorne Is deferred and not reco8nlsed untll elther those condltlons are fully met, or the fullilment of those reporting period. Interest on lunds heldon deposll Is InClded when receble and the arnont tan be mÈasuied reliaNy by thÈ charlty.. thi5 is normally upon notlficatloll of the intEre5t p8ld or payable by the bank. Dlvidend5 are reco£nised orK2the dlvidend his been declared and noliflcation has bee reced gf the dlvldend duÈ. Le8acy Bifls are reco£ni5ed on a £asÈ by case basls followingthe graTrl of probate when the executor of the e5tatÈ has EommunltaiÈd in wltlngthe amount of the legacy, that there are sufficient I5sels In the estatÈ to paythÈ legary and th3l any conditlons attached to the legacy are within thE control of the charliv or have been met. Idl Expenditure Recognltlon Lkabllltles are recognlsed as expenditure a5 500n 3StWre Is a legal or ¢onstrv¢iive obllgatlon committlngthe charity to that expendlture, 1115 prabable that settlement wlll be required and the amount of the obligat can be rnEasured All expenditure 15 aciounted for on an accruals basis. All expense5 indudingsupport costs and governance cost$ a¥e a110¢31ed or appoTtloned lo the applKable expèndlturè heBdlrnES. For more information on this attritln referto note (fl below. lel IrrecoveTableVAT Irrecoverab VAT 15 charged agaln5t the expEnditurÉ headln8 fDr whlch It was Incurred. IflAllocatlon of SUPPDrt and govErnancE rusts Support costs have been allocated between govprllance costs and other5UPPOrt costs. GOVernan£051S ctsmprlse all Costs Involving the public atcountabilty of the charliy and Its comp112nce with re8ulation ad good practice. These tosts lrtdude costs related to independent examlnatlDn and legal fees tugerhEr wlth an apportlonmenl of overhead and support cost5. Governance costs and suppoit C0515 relatlng to charitsble acllvifies have been apportloned based on typeolexpense. The allocatlon of 5UPPOrt and governance costs is analy5ed in note 8. 181 Costs of ralsrnEhJnds Thecosts of ralslngfunds consist5 of webslteand fundr8llng expenses.
PROUD Z B PARENTS 16 Notss to the accountsforthÈ perlod 21stJ8nu8ry 2025 to alstjamiary 2026 Ihl Charit8ble Attl¥lrle$ Costs of Iharilable activitie5 Incldegovernance costs and an 3pportionment of support cost5 as shown in llDle 7. IIITèn8lbleflMed assets and depreclatlon All assets ¢ostlnE more than E500 arp capita115ed andvalued at historical c05t. Deprerlalion15 charged on the folltswlrng Computers and Office Equlpment 33,33% on Gosl (bl Reallsed 8ains and1055es All gain5 and10$5e5 are tskern io the Statement of Financlal Actwitie5 85 they 8risÈ. Reallsed galn$3nd Ise$ on in¥e5rments are calculated a5 the diffErentp between s31es proteeds 3nd ihelropeThing carryin8 value or their purchasewalup if acquired subsequeni lo the first day of th&fiTrancial year, un211%d gains ènd losses are calculated 35 the difference between the falr value at the yearend and thelrvarylng value. Realised and unrealised Investment galns and bsses are comblned In the Statemernt of Financial AGIltIes. Ikl Penslons The charitydoes not operate a penslon sd)eme. Trade and othÈr debtors are recognlsed atthe 5ettlefflent amount due after any trade diseount offered. Prepaymenis arevalued at Ihe 3rt)fAJnt yepaid net of any Irade di%ounts dve. Iml Credltor5 and prov151ons Creditor5 and provi55Dns are recoenlsed wherethe Ihèrily has i psent obllgatlon rÈsultlnEfroM a p8$1 event that wll probably result In the transfer of funds tu a third pariy and the arnount dueto seitle the obligalTr can be measured or estlmated reliably. Credltors and provisbns are norThallyiecoBni5ed at thelrsÈttlÈment amtsunt after2llowlng For any tradè dlscwnts due. 2, Relateij party IronBacllons ond Ivustees. 8xpgn50¥ and ¥omunèratlon Thetru5teÈs all give freely Ihelr time 3nd èxpertlse without any form of rernuneration orotherbenefft in 115hor klnd. Expenses pald tothe trustees In the yeartotalled Enil. 3. Donalkns and Legacles UnYe$triclgd Rgstrlcigd Tolal Funds Hgrioa A18T Perlod 2151 January Period Z1$t January 2025 2025 to 319t January 2028 to 318t January tt> 31$t January 2026 2026 January 202 DorAfiDn5 25.541 25,541 25.541 25,541
PRDUD 2 B PARENT5 17 otesto the accotsf0rthe perlod Zlst January 2D25 tD Jlstjanuary 2Q26 4. In¢omé fvtsm ehaAtabl& actlvltlès Un¥•strlctéd Resltlcted Total Porioll zi$t Pgrlod 21st January PFriod 21st January 2025 2025 to 318t January 2025 to 31st January to 31st January 2026 January 2026 2026 R&8tricled 2LS.. Bolton CVS Communlty HÈallh Eqully Manthesler ICHEMI Legd6 City Councl- Adoplion England The Henry Smlth Charlty Nalionol Lottery- Reaching Cowmunitig5 8,200 20,000 4,700 50,430 26,660 109,990 8,200 20,000 4.700 50.430 26.660 109,990 6. Incom¢ fyom gthortradlng A¢¢lvltleg UnroStrl¢t8d R•slrlGi4d Total Funds vèrioll 21st Pèrlod 21st January P8rfod 21st January iozs 2025 to 31st Jartuary 2D26 to 21st JanuAry to31sl January 2020 2026 January 2D2 Income from A¢rivlties Comm1551oning 5ponsorshlp TrainlDÈ Income 230 16,118 9,100 6,732 12,542 44,722 230 16.118 9.100 6.732 12.542 44,722
PROUD 2 B PARENTS 1B Notes iothe accounts lor the perlad 215t January 2025 to315tJanuavy 2026 6. EMpendiiu¥e Perfod 21st Hom¢1o88 January 2026 Support to tslst Aetlvltles January 2026 EMpendltureoD rai51n8lund$'. cornmunicatlons & Website Fundra[ng Consultant Cosis 225 1.750 1.975 225 1.750 1,975 Expvndlture ott ¢hailtibEo a¢tl¥ltl88: Eryloymenl Costs ses8ionalWork8 96.863 11.530 11.580 1,815 9,495 74 215 FreelancB Expen$e Proje¢t Partner F T and Software Trave T¢l6phone Inswance Governance CosLA Prinbng, Stationery & PoslwJ Deprecktlon 9.495 74 215 143 143 94$ 1,023 390 1,023 122,493 122.493 Othor OKDlIr•.. General Exp8nses 124,468 124,468
PROUD 2 B PARENT5 19 Notesto the accounts forthe PEriod 21stJanuary 2025 to 315tJaTruary 2026 6. Expendlture Pertod 21st January 2Q25 to 31st Jarbuary 2128 Unrestrlcred fund5 Restricted fur5 36.288 89,180 124.468 7. Analysls of expendlture on charftable aetlvitiÈs perthè. destrlptltsn In notÈ 6. 8. Alloeatlot) of Èovernan¢e and support costs The breakdown ol sitppoit costs and how these were allocated between governants and other support costs Is showll below.. Qw9Tal Supptsrt GDvrnoncg 783 Tolal 2026 Basls ol4pportfonmfjtbt 783 type olexpefise 240 W of 8xpen$e 1.023 Ipendent Examlnalio HR Cotstts 240 240 78S g.An3tysls of staff costs pa0d 21st January 2Q2S to 31$t January Z¢28 W8g$$ and Salarleg Redundancy Swial Secuiily Costs Pert0n Cos Support costs The overag8 numberofemployees duiing theypai was O. FTE O. The ¢hArlly ¢oDsiders Its koy managemènl personrÈl comprises Ihe Irusiees 8nd Chief Execulive Offer. The total employment beneflts, Including employer peD5i9n Contribut5 of the key maaageTnenl per50nnpl were Enil. Nogmployèg hag benefrf$ in gx¢ess 01£80,000.
PROUD 2 B PARENTS 20 Noto8 fv thg aU¢S for the parlod 21stJ&nuary 202S to 31*t JAnry 2026 10. Indepond•nt Examln81 Fo¢8 Pèrlod 21st January 2025 10 31st January 2026 IrePenden1 Exarninolion Fees 783 783 11. Tanolblfr Flxed A88918 Compute Equlpmenl Total Cost Trgn6ferr8d from Proud 2b Paren16 CIC Additio At 31 JanuBry2026 Depreclatlon Tiallsfprred from Proud 2b Parents CIC Charge for Year At 31January 2026 NET BOOK VALUE At 31January 2026 12. Anal¥sFs of debtors 2026 Debtors Prepayfflents 222 6,724 6,946 Debtors and prepayments rEtated to re5trictpd luTrd5 E2,308 unresirirlod funds £4,638. 13. Credltoys.. amontS falling d¢ wlthln one year 2026 Credllors Short-tsmi comp&n$al8d absence$ (holiday p8yI 0er crediior6 and accruals TaXall and sock81 secwity Deferred income 5,069 1.200 6.269 14. D9fgrrqd Deferred Income Gowrise5 grants rece for perlods aft¢¥ the year &Mt. Amunidef81red in year Balance al 31 Jary 2026
PROUD Z B PARENTS 21 Motés to thtr a¢¢ounts forth8 pe¥lod 218tJanuary 2026 to 31$lJ•nuary 2026 1& Analys olchaTltablv fvnd8 Anlllysk ol moygmonts In unr8¥irl¢19d fuThdg L48wn¢e transferred from Proud 2b Par•nt8 cic In¢omlny Resourtès Rgsr>ur¢p$ Expended B•lAncé 8t 31 January 2026 Tran81$ G¢n$ral Fund 53,g45 53.g45 70,304 70.304 135,2881 135.2881 BB,961 88.961 Name ol unrestrlclpd Gonoral Fund Dos¢rfplltsn, natlll• 8nd purptssty of th¥ fund Tle'yree reserves" ofterEllowing for all designated fund 16. An4ly818 of ¢haillabl• fund5 Analy818 of movemanl$ In ragtrlclod fund5 t5atanee transferrbrf 1M Proud 2b Parents cic Incomlng Rgsourceg ResL¥urces EKp•nded Balancq at 31 January 2026 YraDslev$ Awards forMI 8ollon CVS The Nat(lal Lottpry- ReaGhing commun11$ Bollon Togelhgr Communlty Heallh Equiiy M8nGh$$l8r I¢HEI41 Leeds City counl- Adoption England The Henry Smllh Charity Peop.& POsiC Lottery 12.749 18.7431 8200 26.860 8,076 12.195 4,203 18.695 3,150 26,7 437 77,51X) 10.590 4,203 125.0551 20,000 4,700 50.430 I3.) 11,5501 146.0911 16,3121 189.180 22.399 6.749 56.690 109,990
PROUD 2 B PARENTS 22 Notes to the aEcounts forthe p2rlod 215tJanuaty 2025 to Ilstjanuary 2026 15. Analys15 olthaFltaWe lund5 Anatysls of moverrtent5 In Testrlcted INdS Name ot reslrlcted tund.. Dq$¢rlptlon, naturo and purposo of lh8 fund AwardB forAI Thi8 tundlng supports projèct co8t¥ ats5oclaled wllh Ihe giowth and conlinultyol Pro 2 b Parents. seMce8. ensurlng ongolng provIsn ofpeer and ¢ommunity activS1ie¥ LG8T+ parents and £arers. This lund supports developmenlol Proud 2 b Parents. online IrainirvJ klattoiffl and ensures acces8 lor up to 250 health and sooal careworkers. The is lo imwove inclu5Die practe artd professional devdopmenl, Ongde Ihe deliveryvf a Prid& Spare to SUPPQrt LGBT4 lamilies thI thè Bollon reglon. This funding contfibLrfes lowaids fre1ce oversight of the orpanisafjon and ¢over5 Bcbvity costs Ihaten8ble LGBT+ parents and carers lo a¢ceys peer Support. ¢omNnlty pro$1¢n, and wallINg aciivibes. This [UnIng supports Ihe commissioniw and delivery of services thin th BDlton rtuim. in¢lg di16cI SUPPtsrt for LGBT+ famih'Es and a$sDck8tsd oiecl resources. This tund support$ the d¥lfvery and of LGBT+ Soundiw Board as part of the CPIEM programme. It cover5 projetl delivery. lacilil2tlon. and hosllng. as w911 a5 costs lo enaNe partner orgaTrlsabons Iv attend atvj p2rtlpale This funding Supports the dBlwBryol awgs51e sUPPDrt provislDn lor LGBT+ 2doNive farn11, including facilitation olsupportgroups a acb-vilies. Thls tunding contribuleE Iow31ds prolecf c05tB, includlng free ¢ommuTrlty engagement and adnlnlslr81fv8 SUPPOrt lo ensure effN¥t delivery and over5ighl of seTvices. Th tund supportts Ihfr delivery of Proud 2 b Parenis, seNices acr055 Grealei ManGhesl£i, ensuriw LGBT+ parenls and Garers can a¢¢ess indusive svpwrt. community 8diviiies. and peer networks. BdlDn CVS Th& N&lional Lottery- Reachin9 CorrThunilles Bdlth Toggthor Conimunity Hedlh Equity Manchestei ICHEMI L£8ds Cily Councll- Adopbon England The Henry Smith Charity Peole's Poslcode Li>tteFy 16. Analy815 ol rwtassets bBlwoen fvnd$ Unr88ltl¢t8d Daslunated R6$tsl¢t6d fund5 luTrd$ funds Totsl 20 Tanuible fi%ed 85seis Cash al llk and in hand Other net curre Èsselsllllablilie$l Total 86,4 2,137 88,1 78.960 11.460 77.SDO 165,784 677 166,461 17. Flnanclal Instrurngnts ch&rily only has financial BsselB and liatrAlili8s ol a kind Ihal qUalfy83 bas financial Intsiiumenis. BaC inslrumenls are initially iecognispd a Iransaclion value subsequenuy meesured al e1r seiuemenl value with the exceplK)n of lod1 whith are Subsequety mea$urbd al anKrts$ed ¢ost using èKeEtivo IBre¥l m8tw. 18. Taxatlom As a charity. Proud 2 B Parents Isexempi from tax on income and gain5 fallin6 Within section 505 of theTaxe5 Act 1988 or5256 of the Taxation of Chargeable Ga5n5 Act 1992 to thè extent that these are applied ro Its tharltable oblEtis. No t4x charges hav arlsen In the ye¥r.