Company reg15tration number.. 00398875
Charity registration number.. 208607
THE CHXLDREN'S FAMZLY TRUST
TRUSTEES, RepoRT AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

Th• Chlldren's Farnlly Trust
Contents
Page
Trustees. Report
i-io
Independenr Audltor's Report
11-13
StatemEnt of Fin&nclal Attiviries Iincludlng Jncorne and Expenditure Account)
14
Comparative Statement of Financlal Artlvitles Ilncluding Income and Expendlture Account)
15
lance Sheet
16
Statement of C35h FIov4S
17
Note5 to the Staternent of Cash Flows
18
Notes to the Flnancial Starements
19-26

The Children's Family Trust
Company No. 00398875
Trustees. Report For The Year Ended 31 December 2025
The trustee5 present their report and the financlal sratements for the year ended 31 Decernber 2025.
ObJ•ctlve5 •nd Actlvltle•
Alms •nd Objertlves
Established 35 a Reglstered ChaAty In 1945 and operatlng a5 a company limited by guarantee, our stated objective5, as set out in
our governing Memorandum of Assoclatlon, are..
The relief Df chlldren and young per50n5 In need. and in particular those In the care of, or accommodated by. a Local Authorlty, by
Providing them wlth, or otherwI5e asSI5ting in the provlsion of, a placement or placements in suitable accommodation and providing
them with or a591$ting in the provlslon OF, approprlate Carers, wifh the aSm of providin9 them with a stable family Ilfe.
Provlding for their education and e5tabllshment in Ilfe.
The rellef of poverty and in partlcular the asslstance of adults who hav* as chlldren been in Local Authorlty car•.
Slgnlfiuftt Artlvltl••
Our operational work In England Is ¢lasslfied as an Independent fosterlng agency. The standards 8pplled by Otsted are the prlmary
measures of our 5ucces$ and are In the publSc domaln, as are thelr In5pectlon Reports evaluatlng the quallty of our work.
Overall, our purpose remalns to provlde a stable and successful famlly Ilfe for chlldren In the CO￿ systern wlth the aim of preparln9
thern for succe55ful adulthood. The Trust's guid￿ng philosophy is that all children have the right to Ilve'a natural famlly
Predominantly we do Ehis through the provlslon of foster care. Most of our Income derives From the fees WÈ charge for thls
servic*. Tradltionèllyi aut not now exclu51velyi Vle hjve experience In providlng for sibllng group5 and permanent placements
reflected In our core values around a 'family for life,. However, Incre8$ingly, we also provlde for chlldren needlng sbort-term care
where we apply the sarne prlnclples as If those chlldren v4ere placed on a 'fèmlly for life, basi5,
It follows that Vle continue in the Tru$t'$ tradltlon of puttlng the Interests of our chlldren flrst, closely followed by those of our Carers
and staff.
Publlc B•n•fit
Local Authoritles have a ststut¢ry obligitlon to provlde foster placements lor th¢)se chlldren brought into the State care system and
n¢vding to Ilve away from home. Our work, as a Registered Charlty, Is ro provlde such placement OPPDrtunltles on a transparently
Ot-for-proflt basls, to do so to the highest professional Standards, and to dellver the best outcomes to those place¢ In our charge.
Our placements are open to 811 Local Authorltles, Irrespectlve of locatlon, and our matching process meets all professlonal best
practices In endéavouring to provlde an endurlng placement for each Indlvldual child. As our fees are met by Local Authorities, and
¥vÈ are provldlng care for any child that th*y may P￿sent and lor whom we are able to Jllect • &ultabl• match, we work on an
entirely Inclusive and non-dlscrlmlnarory basls for the public beneflt.
Further. we use our charltable resourte5 to extend and enhance our 5ervlces, and to meet Indlvldu•l needs, p8rtlcularly where rhese
are for children no longer supported by the publlc purse. Thls is demonstrated by the Trust's contlnuln4 5UPPDrt of indivlduals. now
aduirs, who have been In the care of the Tru$t but who need. from tlme to tlme, the 5UPPOrt of the Trust through Irs Liferime Carers,
Th1$ Interventlon has, In the past, helped prevenr the Involvement of the State In the Ilv¢s of farniiiés.
The Trustees confirm rhat they have referred to the guldance contalned In the Charlty Commisslon's 9•neral guldance on publlc
beneflt when revlewinq the charlty's aim5 and oblectlves and in plannlng future actlvltles.
The trustee$ conflm that they have complled with the requlrement5 of Sectlon 17 of the Charities Art 2011 to have due regafd to
rhe Charlty Comm155lon's guldance on publlc benerit.
PBst I

The Chlldren's Family Trust
Trustee5' Report (continued)
For The Year Ended 31 Dtcember 2025
Achlevem•nts ènd P*rfonn•n¢*
Maln Achlevements
The Trust continued to operate highly effectively throughout the year ané as a result now provldes for a growlng number of chIld￿n
with highly complex needs who require the care of exceptionally skllled foster Carers. The current economic cllmate wlthln which
work tontlnues tD b&'squeezed' and the rise In the number of children corning Into care contlnue5 tts grow In demand, sadly.
F4owever. the number of children placed with our fostering families ebbed and flowed throughout 2025, largely as a result of the
challenge5 we contlnue to face In recruiting new foster families to create greater capacity. Several of our larger contratts were due
for retender during 2025 and we sv¢cessfully retained these contracts as a result of keen pricing and negotiatlon. A nutnber of other
contracts were once again extended and through negotlation resulted in substantlal uplifts In pricingi these uplift5 Continue to
contribute signifi¢8ntl¥ to our Income.
There continues to be an acute national Shortage of fosterlng famllies whlch means recrultrnent remain5 our greatest challenge.
However, the appointment of a new Marketing & Medla Manager In December 2023 has made a slgnificant difference to our
recruitment strategies and hls creative work on variou5 medla platforms has ￿$￿1(ed In a substantial Increase In national enqulrles
during 2025. leadlng to an Increase In new applicants currently being assessed. We continue to recrult only very high callbre farnllies
¥vho choose to foster on a vocational basls and can demonstrate inslght, resilience and compasslon w1th a mix of Skills an
experience In order to provide a varied and dlverse range of placements to Local Authorltles. Our Fosterlng Panels are held
regionally, and our panel members live locally to our regional offices. A5 we move Into 2026 we have 9 famllle$ currently In
s￿ssment with several enquirles avlaltlng feedback.
The number of chlldren we look after remained consl$tently )bove 200 throughout 2025 r151ng and falllng on occa51on. It Is
notlceable that mosl of the referrals we recelved across all reglons were for chlldren wlth censlderable difflculties Jnd who h)v
experienced very tr8um4tlc early lives. For thls reason alone, the callbre, quallty and skllls of our fostering families Is of paramount
Itnportance. Wlth this In mind we launched a 5-year road map In September 2024 wlth a vlew to becomlng a fully trauma Informed
agency. This has Involved appolnting our own permanent full time highly skilled Psychotherapist and provldlng tralning In trauma
Informed practice for every foster cèrer and member tsf staff Including administrators. panel members and our trustees. Our pollciés
and procettures have also been revievéed and reworded to reflect thls approach. In taklng this approach and Inve5tlng tlme and
morley Into thls plan It 15 hoped that by 2029 our Carer an# staff base wlll be ever more skilled and the Trust Vlill be In a positlon to
offer even the m05t challenging and Complex chlldren a 'f?mlly for Ilfe,.
It is Important to note that durlng 2025 and rnoving Into 2026 we have 24 young people who w111 turn 18 and have chosen to remaln
wifh their foster4ng famllles on a 'Staylng Put, 8rrangÉmenr. And whllst this Is absolutely a true reflectlon of our Ilved ethos of 'a
famlly for Ilfe, any nurnber of young people rernainlng v41th us Jl$o represents a substantlal 1055 of incorne and a'bed bl¢cklng' issue
In some cases.
K•y Op•r•tl•n•l Ev•nt• and Mll•¥tonu of th• Y•ir
Of•t•d.' All reglons Jre reg15tered wlth Ofsted ond all Registered Managers appropr￿lte1¥ e¥perlenced and qualifi¢d.
Qur North-É••t R•glon:
Our North-East reglon continued Its highly valued work throughout 2025. Placement numbers Increased reachlng 64 by the year
enrj. The region currently has 4 young people on J Staylng Put arrangement whlch Is set to Increase t¢ g by the end of 2026. Thls
arrangement means that whl15t the younq person remain$ living v41th thelr fosterlng famlly the Trust Stops recelving J foste￿n9 fee
for the placement. The local authority wlll. in most case5 Iinanclally SUPPDrt the young person In placement but wlll not provlde thè
arer or Trust wlth any flnanclal 5UPPOrt. Thls represents the Trust wlth Some dilemmas glven our ethos of 'Family for Life,. Mon¥ of
our ca￿rS remain committed to the young person they care for, but thls arrangemenr can potentla11y cause them 50rnÉ financlal
hardshlp, particularly If they do not have another spare bedroom or a second chlld in placement. Most of the ehlldren placed In the
North East are'famlly for Ille, placement5. which tend to be stable and therefore provlde a steady Income source, which can be relled
upon, The region'5 current Ofsted rating Is a much-éegeryed 'Good'.
Our West York•hlr• A•glon
Our West Yorkshlre office Is now well estab115hed. The region continued Its hlghly valued work throughout 2025. Placwnent numbers
Increased throughout 2025 and averaged out at 38 at the year end wlth an addltionol 3 young people on Staylng Put arron9ement5.
However, recruitment OF new Foster Carer5 contlnues to prove Challeng￿ng with local authorities in the region offering very
competitive packages to potentlal Carers as well as the promlse of always havlng children èvallable to place. The re9lon is duè a full
Inspection early In 2026.
Our W•5t Mldland8 Xeglon:
2025 wa5 a very successful year for Ihe West Midlands offlce. The region contlnued Its highly valued work throughout the year and
Increased the number of thlldren placed sub5tantiallyi averagin9 Out at over 65 throughout the ye4r. The reg10n Is extremely well
estsblished and has a highly skllleo staff team Y4ho provide excellent support to a very experlenced group of long-standlng fostering
At the end of the yEJr there were 43 approved Carers and another 2 prospective Carers In assessment who will be approved early In
2026. The region contlnues to receive upwards of 2000 referrals per month.
..CONnNUED
Page 2

The Chlldren's Famlly Trust
Trustee5' Report Icontlnu•d)
For The Year Ended 31 December 2025
Key Op¢r4ttorb41 Ev¢nt* 4nd Mll¢¥ton¢s of th¢ Ye•r- tontlnu*d
The West Midlands tearll continues to operate in a congested and highly competitlve market and is a major contributor to the
placement5 avallable to Local Authoritleg acrtsss the region. In July 2025 the region underwent a full Otsted Inspettion ono were
awarded a judgement of'Dutstanding' across the board. very much deserved and a continuation of their previous judgement. In
September the current Registered Manager ￿¢1￿4 and a ne¥Y manager was promoted and appolnted wlthln the organlzatlon.
Our South-central Re910n:
We have a stsff ream of 8 In the region Including 3 Superw15ing Social Workets, I Prlnclple Soclal Worker, a Support Worker and 2
Adrninistrators and o Reg15tered Manager. The region has continued to grow In a very'organlc, way with 5Everal fornilles comln9 our
way via 'word of mouth.. The region ended the ye8r wifh 19 approved Carers and another 3 In asses5rnent alongslde 27 chlldren In
place. Our South-central team eontlnued its highly valued work throughout 2025 desplte sorne veTV challenging circumstances
regarding reErultment of nev4 foster familles and retirernent of several families In the region. Placement numbers declined as a result
of lack of copacity. However, at the start of 2026 3 new fosterlng famllle5 wlll tse presented to panel, rhu$, hopefully Increaslng the
reglon's cop6¢lty Considerably.
The reglon receives an average of 500 referra15 a month and their profile In the reglon Is véell established wlth local authoritles. th1$
has resulted in local authority placement teams speclflcally ￿qUestIng placements V41th several our famllle5 In the reglon. It Is
worthy of note that thls Particular region operates In a flercely competitlve market wlth over 110 other fosterln9 agencle$ In
Harnpshlre 8lone. Thi$ Is more thon a thlrd of the Independent Fosterlng Agencle5 IIFA'S) In the Unlted Klngooml
The re9lon'$ current Otsted judgement of'Good' wa5 aworded In 2024.
Our East Mldl•nd¥ R•glon:
Our East Midlands rngion has etibed and fi¢wed thls past year. However, toward the end of 2025 we have 8 8pproved Carers with 2
further appllcarit$ In assessment. The reglon has a part-tlme permanent admln15trator to cover the adminlstration tasks as well a$
help with the recrultment for the region. There are also 2 Social Worker5 along51de I Principle Social Worker. Durlng rhe past year
the region has provlded Invaluable support to our bl99er regloD5 In the form of Short break care for lar9e slbllng groups. thus glvln9
our Carers a much-needed break regularly. It is hoped that by the c105e of 2026 the region wlll become reg1ste￿d wlth Otsted and
have a ￿rmanent off Ic¢ on the Llncolnshlre l Nottlnghamshlre border5.
Summary:
The number of thlldrln cared for by the Trust on the 31st December 202S were at approxlmately 214 plus 4 further chlldren placed
on enhanced fee arrangements and 22 young people on Staying Put arrjngements.
Progr••• •l••wh•r•
Our Head Offlce contlnues to provlde ) myrlad of servlce$ and support to all reglons. The team compr15es of several hlghly skllle
professionals Inclu¢5ing our Head of Service, our HR Manager, our Head of Flnance and a Marketlng & Medl8 Manager, these roles are
all 5UPPOrted by several excellent admlnlstrators.
Our Marketing & Medla strategles proved Invaluable throughout 2025. The acknowledgement and recognltlon that soclal medl• Is
wlthout doubt enormously Importsnt In order to attr8ct the rlght type of èppllcant to fosterlng has never been more evident. Ral$lng
our profile with local authorities has been key to our continued reputatlon as a hlgh-quallty provlder Of placements which Is slowly
payln9 orr. ItTrlti#l enqulrles from potentlal appllconts vla our webslte and FJceboDk p#ge £ontlnues to Increase sub5tantlally.
We have also made progress In the rnanagement of our tontracts and In our ablllty to respond to tendering ooportunltles, whlth has
been a collaborative effort between Head off￿Ce and Social Work staff,
Skyrocket has grown ￿n reputstion acros5 the sector and one day onllne courses Vlere dellvered durlng 2025 along wlth face to face
Reg1Stered Manager tralning courses. Several more courses ère likely to be planned for 2026. Skyrocket Is now entirely operatlng
under the umbrella of the Trust following rhe resignatlon of Its partners Communlty Fosrer Care In the summer of 2024.
Flnanelal Re¥l•w
Fln•nclal PosStlon
Our full results are glven In the flnanclal statements, later In thls report.
The overall surplus for the year amounted to £434,318 12024.. £241,197 surplus).
Our incorne continues to corne prirnarily from our child-care provision to Local Authoritie5. With an increase In the average number
of children placed compareLI to the previous year our Local Authonty income Increaseé by £29,396 to E9.745,109 12024..
£9,715,713) or 0.1% ¥Yhtn compared to 2024.
..CONTINUED
Pvge 3

The Children's Family Trust
Trustees. Report {continued)
For The Year ended 31 O•cemb•r 2025
Flnanclal Posltlon - contlnued
The Trust also provided a mix of Over 18 1 Llfetlme Carer support of £84.381 12024.. É85,8141, whSch Is met out of charltable
donatlons, Investmeni income and ￿ServeS.
Our financial asset strength remains principally ifi property, includin9 an Investment Property.
It is the policy of the Trust ro hold sufficlent assets In cash. or In easlly converted forrn5, to meet It5 forecast Cash requlrements aftd
In order to fund continuing growth.
Close financlal controls are In place to ensure that expenditure 15 planned and monitored. Oecisions on where, when and how to
Invest Iniernally to secure growth ￿MaIn dlfflcult Judgements In our 51tuation, where long lead-tlmes are needed before results can
be seen.
R•ser¥es Pollcv
Free reserves, or unrestrlrted funds excluding deslgnated funds (which aty held as fixed assets). amounted to £3,253,460 a5 at 31st
December 2025 12024,. £2,819,143). This rep￿sents 3.5 monrhs12024.' 3.S rnonthsl of total annual unre5trleted expendltu
excluding de51gn4ted and re$tricted expendlture. The charlty has a reserves policy to a¢¢umulate reserves equal to slx months of
total annual unrestrlcted expenditure excludlng deslgnated and restrlcted expenditure. As we come out of the global panderric, the
charity 15 continuing to ensure that we continue to work with Local Authorities, submit more tenders and Increase the placement
numbers. We are also cgntlnuing to develop a new region which will brlng extra Income. Th15 wlll no doubf help us achieve the
reserves that Yle should have.
The desl9nated funds of El,145,571 12024.. £1.L45.S7114re to meet Costs In relatlon to our 5UPPOrt to Llfetlme Fo$ter Carer¥.
The Trust look5 at cash and Ilouid Invesrments avalla>le t¢ meet Its known and planned requlrements. As 8t 31st December 2025
the Trust had ￿adIlY ￿811$able cash reserves of £2,084.945 12024.. £1,526,368) to cover known and planned requlrements of
£216,434 12024.. £216,806). The known and planned requlrements Included. but was not Ilmired to. the followlng..
Worklng capltal
Dilapidatlons on leased offices
Flxed A55et Repalrs
R•5trletad funds wlll be spent In Ilne wlttt fundlng re$trlctlon5.
Inv••tm•nt Pollcy •nd ObJ•ctlv•¥
The Trust splits Its Investments to provlde for capltal growth ano rnonthly Incorne to support operations until the tlrne when ca$h
flow becomes rellably p051tlve on a monthly b8$1s. Detail$ of these investments are 9lven In the Flnanclal Statements.
Th¢ Trust Y4111 e¥plore optlon$ for Investment advlce In 2026.
Rlsk M•n•y•m•nt
The Trust undertakes a formal Rlsk Asse55rnent on an annual basis. The Filsk Assessment and Rlsk Reglster Is updated alongslde the
5 Year Buslness Plan. The 5 Year 8u51ness Plan takeg account of rlsks identlfied In rhe Rlsk Assessrnent. Rlsks are colour coded. Red
Is crltlcal, Amber Is hlghly Important or 51gnlficant. Green 1$ mlnor. Risks are categorlsed as elther Management and
Governance, Operatlonal, Flnancial or External. Controls are in place to ￿aUCe or ellmlnate each Iden¢lfleO r15k. The rnltlgatlon of rt5k
Is consldered on an ongoing ba51s by key management. For example, before at)y operarional changes or any deve1oprnents In
actlvltle5 prcvlded by the Trust, and. within Senior Management and Registered management meetln9s. Any newly identifled crltlcal
risks are fiaggeé up ro Trustees elther before or at rhe next planned trusree rneetlng.
At December 2025 the pr4n¢lpJl rlsks facing rhe charlty and the straregle5 to manage them were as follows..
..CONTINUEO
Pag¢4

The Children'$ Famlly Trust
Trustees. Report (continued)
For The Year Ended JI December 2025
Rlsk Management - contlnu•d
Rlsk
Contro15
Communlcate closely v41th commlssloners
Explain ethos of the Trust as a permanency provider
The Trust 15 unable to respond to placement requests
Use ex15ting capacity to best effect V4ithDUt compromlslng Quality
Bulld placement capacSty
Work wlth comrnissloner5 to under5tané their needs
Revlew pgtentlal lrnpact over next 5 years
Malntsln dialogue wlth l¢xal authorltle$ concerned
Local Authorltles stance on Stsylng Put plaths
Revlew budget and 5 year plan to earmark Fotentlal carer
support
Look at stsff trainln9 to meet needs o15taylng Put l over 18
support
Revlew sèrvlet pr¢vl$ion
Review staff utlllsatlon
FSnd ways of maklng savlngs In dellvery
Reduce central c05t databaso
Government l Local Authorlty cuts push down fees un5UStalnable
leve15
Find value suppllers, eg Insurance, IT. HR. etc
Review pollcy of Ilmltlng the number of placements In each èrea
Increase placement numbers at lower fee
Co-operate wlth other smaller provlders In the sector
Support the development of FFP and develop Influence In
government I local authorltles
Monltor change5 to the number of agenc￿$ operatlng In the
Sector
Researth posslble merger / purchase rargets
Sector consolldatlon harm5 small operators
Get to crltlcal m•5$ Jnd malntain placement numbers
Cornpetè on f*e rates and foster carer fees
Contlnue to bulld add on 6ervte5
Monitor LA for tender opprttunltles
Page 5

The Chlldren's Family Trust
Trtsstees, Report (contlnuedl
For Th• Year Ended 31 December 2025
Future Devèlopmènts
The Aims and Oblettives for 2026 contlnue to be about recruitment, retention and raising the profile of the Trust. Recruitment of
new Carers is vital If we are to Increase our capaeity to provlde more families for children going forward.
owever, taryeted recruitment in the right geographical areas and identifylng the right profile of potential Carers remains of
paramount irnportance. As a result we have updated our website and plan to run 'targeted' campaigns, throughout the coming year.
Retention of Carers eontinues tts be another one of our key ot)lectives going into 2026. As such we have increased the additional
'one off. payments to all of our foster families for 2026 In recognition of the very challenglng etollomic climate they are trylng to
operate In. We revlew both the malntenance and professlonal fees paid to our fostering famllle5 annually and continue to Increase
these fees year on year.
We have also recently increased our Loll4 Service Awards for both foster Ca￿r$ and stsff as a way of acknowledglng the
commitment they rllake to the Trust.
uririg 2025 ¥ve launched our Reward & kecognltlon Scheme for staff. Thls allows a peer on Feer approach and nDrnlnated staff are
rewarded monthly If seletted and recognlzed for golng that extra 'mlle'.
In 2026 our current maternity policy and pay wlll b• rèvlewed by our board of trustees to ensu￿ Vle ￿M￿1n competitlve wlth l(Kal
authority employers and other sirnilar f05terlng providers.
From the Start of 2025 we agreed to contlnue to ￿vIeW our penslon provlslon year on year for our staff,
We contlnue to close each of our offlces one day per week to reduce our runnlng costs through¢ut the wlnt•r. Th1$ plan wlll rem4ln
In place glven It5 succe55 and the cost savlng5 made.
We also operate a 4-day week for all staff along$lde fl•xlble worklng Optlons whlch contlnue to be •ppreclated and welcomed by all
staff In providlng a good work/life balance.
structure Gov•rnarbC• and Man•g•m•nt
Induttlon and Tralnln9 of Tru•t••s
The Trustees have chosen to manage the governance of the Trust a$ a small but Involved group v41th complemenrary $klll$ coverlng
our heritage and core values, our prolesslonal v40rk, Èducatlon, and corporate buslness skI11s. The Trustees periodically con51¢er
wherher, and where and when, additlonal or replacement skllls and experlences are ￿qUI￿a.
Recrultment channels have Included national advertislng, executive search, the use of natlonally accepted clearing houses, a5 well as
Indlvidual networklng to seek out specific skills or e¥pertlse. Appolntments are made after a process that allows candidate5 to
explore the Trust's work become famlllar wlfh the monagement teum •rid the Trustees and then by Lht Trustee body In Its
entlrety. Trustees undergo Induction and tralnlng in their ￿sponsIbIlItIeS and development affecting both thelr role and the work of
the Tru$t.
Organl••tlon•l Struetur•
As an organ15atian, the Trust Is governed by the Ooard of Trustees. We ernploy full-tlme executlve, •dminlstratlve and professlonal
resources, Is well a5 retslnlng profe551onal advlsers such as legèl and audit flmis.
As a Reglstered Charlty, the Trust Is not a proflt-maklng organlsatlon and no beneflt may be derlved by Its Trustees, who are also
Mernber5 of the Trust. Accordlnglyt we are classlfied as a 'voluntary organis8tlon' wlthln the terrns of the Chlldren's Act 1969,
section 105.
As è charlty and as a company Ilmlted by guarantee, the Tru5tee5' Report and Flnantial Statements, and the Memorandurn and
Artlcles of A$soclatlon are publlcly avallable.
We also make them avallable to approprlate and Interested parties. e.g. Local Authorltles. exlstinglprospectlve Foster Carers.
chlldren In placement Dr on roquest. The Artlc12$ of Assttclatlon set our rhe regularions rhat govem the company's Internal affalr5,
Apart frorn the Trustee body being required to meet the approprlate quallfication5 to act as Trustees and Dlrectors, they and the
stsff of the Trust, and the retslned Foster Carers, Foster Carers, own children over the age of slxteen, baby-51tters, regular v151tors
to the Foster Carers. homes. any dtsmestlc stam, and rhe members of the Fostering Panel are all subject ro the DlsclDsure and
Barring Servlce IDBSI checks. formally referred to as Crlrnlnal Records Bureau ICRBI checks. We extend thls process to other key
workers wlthln supporting organlsatlons e.g. human resources and Information technology. Further, Foster Carers are subject to
addltional checks as part of thelr BAAF Fomi F-tyased selecti¢n process.
..CONTINUED
P48e 6

The Children's Famlly Trust
Trustees. Report {contlnued)
For The Year Ended 31 December 2025
Organisational Strurtur• - continued
All our professional staff are qualified variously holding CQSWIDiploma in Social Work, Practice Teaching Awards, and P05t-Graduate
Dlplomas In Soclal Work as well as relevant first and post graduate degrees. In addition, the Trust has engaged, on a sesslona
basi5, further fully quallfied and highly skilled professlonals to deliver training on such topics as safeguarding. therapeutic
approache5, first aid and de-escalation technlques for bgth our staff and fostering famllSes. All our professional Social Work staff are
reg15tered vlith Soclal Work England, the regulatory body. Several also have experience in working v4ithln the private and voluntary
sectors. The Social Work teams a￿ supported by our Head Office staff, v4hlch Includes Ailrninlstratlon, PtR, Marketing and Medla and
Finance.
All Foster Carers have passed the TDS Induction standard5. Throughout the year they a￿ expected ro attend a minimum of six
mandatory training courses.
In order to remain current In tnatters affecting rhe work of the Trust, it has for many years been a Member of the National Councll
for vtsluntary Qrganlsarions INCVOI, Children england, The Fosterlng Network, Foster talk and Coram BAAF (Brltish Assoclatlon for
Adoptlon and Fostering). We have also added our voice to FFP (Falrer Fosterlng Partnershlpl whleh campaigns wlthln the fosterlng
sector on behalf cf 'not fcr profit, ftsstering agencles as well as our most recent rnernber5hip cf the National A5S¢Ciatiofi of Fostering
Provlders INAFPI. Through membershlp of these organlzatlon5 the Trust looks both to learn from developmenrs In good practlce
relating both to governance and chlld-care, and to Influence the development and Implement8tlon of soclal pollcy generally and
chlldcare pollcy and provlslon speclflcally.
The Trust is not a member of any larger organizatlon nor has affillate organizatitsn$.
The Trust has a pollcy and procedure to deol wlth any ¢omplalnt$ and alm$ to $eCts￿ early resolutlon of any such matters. The Trust
received no formal complalnts In 2025.
Relat•d Partl••
All related party transactions can b• se•n In note 19 to the Flnanclal Statements.
Pay Pollcy for S•nlor St•ff
The Trust needs to DperJt* In a comperitive envlronment yet balance ILS responslblllty to be prudent wlth charltable rnonles. The
Trust ha5 a Compensatitsn Pollcy and uses Compensotlon Guldellne5 that are revlewed regularly and set out how it wlll manage pay
lor senlgr Stpff and all other ernployels.
The over-archlng premlso 1$ that baslc salary ranges $houl¢ meet the Trust oblectlves of ottractln94 retsinSng and motlvatSng Staff.
The Trust contlnues to commlsslon the servlces of an external human resources provlder to 5Ugty)rt our HR Manager. In setting
salary ranges for all roles wlthln the organlzation the Trust looks at a range or relevant benchmark$ such as locatlon. charlty sector,
£hariiy Income and number of employees. All proposed salary ranges are agreed by the Board of Tru5tee5. We Inltially revlewed our
pay Structure and appraisjl process durlng 2022 and a further revlew took place In 2025 in order for us to remain cornpetltive In
very saturated market. Th15 revlew was overseen and ag￿ed by our board of rrusrees.
Currently, proposed salary change5 by Ilne ￿artagers. wlthin the salary range for the role. are slqned-off by the Chlef Exetutlve. The
Chalr of Trustees authorlzes changes to the Chlef Executlve'5 Pay.
R•f•r•ne• and Admlnl•tratlv• D•t•ll
Tru•tee•
Mr l Brazler
Mrs A Oliver
Mr N Harr150n
Dr V Wigfall
Mr D Wllllamg
Dr M Hlne
Mr T Gormley
Mrs K Blackman Ire51gned July 20251
Mr R Porter lappolnted 041091202SI
Charlty Numbèr
208607
Company Numb•r
00398875
P4y¢ 7

The Children's Family Trust
Tmstees. Report (contlnuedl
For The Year Ended 31 December 2025
Prlnclp•l Addrt&•
anbury Court
arris 8usiness Park, stoke Prtor
Bromsgrove
Worcester$hlre
60 4DJ
Regl$ter¢d Offlc•
Hanbury Court
arris Business Park, Stoke Prlor
Bromsgrove
Worcestershire
660 4DJ
Account•nts
Cognitor Accountancy Llmlted
12 The Courtyard
Buntsford Drive
8romsgrove
Worcestershire
B60 3DJ
Audltor•
Cognitor Accountancy Llmitéd
12 The Courtyard
Buntsford Drlve
8rornsgrove
Worcestershlro
860 3DJ
B•nk•r•
HSBC plc
22 Abingron Street
Northampton
Sollcltorl
BPE S¢licitars LLP
St Jaffles, House
St James, Square
Cheltenhèm
P8Bt 8

The Children's Family Trust
Tru$tees' Report (contlnued}
For The Yeor ended 31 D*¢*mb¢r 2025
Other Inform•tion
Acknowledgements
Thi5 report Is an opportunity for u5 to recognise those that help glve us our distinctive quallty. This ouallty results partly from the
knowledge that our work Is not undertaken for profit but to ensure that chlldren get the care and support they need to become well-
adjusted and contributing adults later In Ilfe. Our tagline of a 'famlly for life. underlines our commitment to those who need It that we
will help them in their transirion to Independent adult living with supporrive relationships beyond those provlded withln the state care
system.
Our key debt 15 to our outstanding Foster Carers as It Is they who provloe rhe care to those children entrusted to us. Some of these
Individuals have provided decÈdes of unfllnchlng selfless service to théir extended famllles. now often Including grandchlldren. and
even 9￿at-grandChildrell. Others are recent recruits who intend to V40rk as Foster Carers for a set period of their lives. To all of
them. for all their skill and dedlcation. we remain eternally grateful,
We addltionally acknowledge that It Is our staff team who organise and make rhls posslble, and we would like to take thls
opportunity to thank them 811. In addltlon to our dlrect staff we would Ilke to recognise and thank our wldÈr community of retalned
sessional Social workers and other speclallsts, our Fostering Panel, key support firms and consultants trf all types syho qive us the
professionèlism we need to provide such an excellent ouallty of care. Finally. as Chairtn8n, l ¥Yould Ilke to thank the Trustees for
thelr contribution as wtrll as our other financial supp)rters who fund our groY4th and help to make the work of the Trust achievable.
St•t•m¢nt of TNAt•e•' R•spon¥lbllltle¥
The tru5l@es (who are also the directors of The Chll¢ren's Family Trust for the purposes of company lawl are respon51ble for
preparing the Trustees, Report and the financlal statements in accordance with appllcable law and United Klngdom Accountlng
Standards Iunired Klngdorn Generally Actepted Accounring Practlcel.
Company law requlres the tru5tee5 tts prepare rinancial siatements for each financial year. Under company law the trustee5 tnust not
approve the flnancial statement unless they are satlsfied that they give ) true and fair vlew of the state of affairs of the ch3rltab1e
cornpany and of the Incoming resources and applicatlon of resources, Includlng the Incorne and expendlture, ot the charltable
cornpany for that period. In preparlng the financlal ststernent5 the trustees are requlred to.,
select suitable accountlng pollcles and then apply them conslstentlyi
observe the methods and Pfinclples In the Charlty SOAP,.
make judgments and accountlng estlmate5 that arè reagonatyle and prudent.,
state whether applicable accounring standards have been followed,. subject to any departures d15closed and éxplained In the
financlal staternents., and
prepare the financial Statements on the golng concern basls unles5 It Is Inapproprl•t• to presume that the company wlll
contlnue In buslness.
The trustees are re$pon51ble for kÈèpin9 adeouate accountlng records whlch dlsclose wlth rèasonable accuracy ar anytlme the
flnanclal posltlon of the charitsble company and to enable them to ensure that the account5 comply wlth the Companies Act 2006,
They are also responslble for safeguarding the assets cf the cornpany and hence far taking reasonable steps for thB preventlon and
detectlon Df Iraud and other Irreguladtle5,
The tru$tee$ are responslble for the rnalntenance ènd Inte9rlty of the corporote and flnantlal Information Included on the charltable
company's web51te. Leg151ation In the Unlte¢ Klngdom goveTnlng the preparatlon and dl$semln•iion of flnanclal 5taternents may
dlffer from legislatlon In other Jurisdictlons.
St•t*m•nt of Dlselo*ur• of Inforrnatlon to Audltor•
Each of rhe persons who are trustees at the time when th1$ trustee5' report Is approved ha5 confirrned that..
5¢ far as the trustee Is aware, there Is no ￿Levant audlt Informatlon of whlch the charltab* company's audltor5 aré
unaware,, and
they have raken all the steps that they ought to have taken as tru5tee5 In order to rnake themselves aware of any relevant
audSt Information and to establish that the charitable company's auditors are aware of that Information.
Ind•pendent Audltor#
In accordance with the chartty's lrtlcles a resolutlon proposlng that Cognitor Accounrancy Llmited, be reappolnted as audltor of the
chèirty will be put at a general mèetln9.
Pa8¢ 9

The Children's Family Trust
Trustees, Report {continu¢d}
For The Year Ended 31 Decemb¢r 2025
The trustees, report was approved by the board of trustees and slgned on its behalf by..
Mr l Brazier
Chairman
Date
PDge 10

Independent Audltor'$ R¢port
to the Members of
Th¥ Children's F4mily Trust
Oplnlon
We have audited the financial statements of The ChIld￿n,$ Family Trust (the 'charity'l for the year ended 31 December 2025 whlch
cornpr15e the Ststernent of Fln8ncial Actlvitles lincludlng Income and Expendlture Account), Balance Sheet, Cash Flow Statement and
the related notes, Includin9 a summary of significant accounting policies. The financial reportlng framework that has been applled In
thelr preparation Is applicable law and United Kingdom AccoutTrting Stsndorlls Iunited Kingdom Generally Accepted Accountlng
Praeticel, IncluLllng FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland,
In our opinlon the flnancial 5tatements'.
9ive a true and falr view of the state of the charitable company's affalrs ès at 31 December 2025 and of its Incorning
resources and application of resources, for the year then ended.,
have been properly prepared in ae£ordancè wifh United Kingdom Generally Accepted Accountlng Prartlce,. and
have been prepared In accordance wlth the requirements of the Companles Act 2006.
B•*1$ for Oplnlon
We conducted our audit In accordance wlth Internatlonal Standards on Audltlng IUKI IISAS IUKII and appllcable layl. Our
responsibllities under those stsndards are further descrlbed In the Audltor's respon5ibillties for the audlt of rhe flnanclal statements
section of our report. We are independent of the charitable company In accordance with the ethlcal requirements that are relevant to
our audit of the financi81 statÈments In the UK. Includlng the FFiC's Ethlcal Standard. and we have fulfllled our other ethlcal
responsibllities in accordance ¥Ylth these requirements, We belleve that the audir evldence we have obtalned Is 5ufficlent and
approprlate to provlde a basis for our oplnlon.
Conclu*lon• R•l•tlng to Golng ConE•rn
In auditing the linancial srarements, we have conclude& that the tru5tees' use OF the going concern basls gf accountlng In the
preparation of the flnanclal statements Is approprlate.
Based on the work we have pertormed, we have not Identlfled any materlal uncertalntles relatino to èv•nts or conéltions thar,
Indlvldually or collectlvelyi tllay cast slgnlficanr doutyt on the charltable company'5 ablllty to continue as a golng concern for a perlod
of at least 12 rnonths from when the flnancial $¢8tements are authorlsed for15sue,
Our responslbllltles Jnd the responslbllltle5 of the truste•s wlth respect to 4olnq concern are descrlbed In the relevant sectlons of thls
report,
Oth•r Znftsmiatlon
The other Inlorfflatlon comprises rhe Information included In the annual rtport, Other than the flnanclal statements and our audltor's
report thereon. The trustee$ are responslble for the other Inforrnatlon contalned v41thin rhe annual report. Our oplnlon on the
rinancial statements dees not cover the other Informatlon and. except to the extent otherwise explicitly Stated in our report, we do
not express any form of a55urance conclusion thereon. In connectlon wlth our audlt of the financl81 statements, our responslbllity 15
to rea¢ the other Information and, In dolng so, conslder whether the other Informatlon 15 materially Inconsistent V41th the financlal
statÈments or our knowled9e obtained In the audlt or otherwise appears to be materlally misstated. Ir bye Identify such materlal
Inconsistencies or apparent rnaterial m155tatements, we are requlred to determine whether this gives rise to a material misstatement
In the Iinanclal ststements themselves. Ir, based on the work we have perforrned, we Gonclude that rhere Is a material m155tatement
of fhis other Inforrnatlon, we are requlred to report that fact.
We have npthln9 to repert In thls regjrd.
Oplnlon# on Oth•r M•tt•rs Pr•6crlb•d by th• Comp*nl•i Act 2008
In our oplnlon, based on the work undertaken In the course of the audlt:
the Infomation glven in the Tru$tee$' Report, which Includes the Director's Report prepa￿0 for the purposes ot company
V4. for the fin3nclal year for whlch the financial statemÈnt5 are prepared is conslstent wlth the financlal statement5,' and
the Director's Report Included wlthln the Truse•es' Report have been prepared In accordance wlth applIcab￿ legal
requlrements.
Pdge 11

Xndependent Auditor's Report (continued)
to the Members of
The Children's Famlly Trust
Matters on Which We Are Requlred to Report by Èxception
In the light of the knowlÈdge and understanding of the charitable CQTnpany and its environment obtained in the course of the audit,
we have tK)t identifled material misstatements In the Directorfs RekM)rt included within the Trustees, Report.
We have nothin9 to report in respecr of the following matters In relation to which the Companies Act 2006 re4uSres us to report to
you If, in our opinion..
adeqktate accounting records have not been kept or returns adequate for our audit have not been received from branches
not visited by us,. or
Ihe financlal statements are not in agreement with the accounting records or returns.. or
certain disclosu￿$ of trustees, remuneration specified by law ère not made., or
we have not recebved all the Informatlon and explanations we require for our audlt.
ResponsibiSities of Trustees
As explained more fully In the Trustees, Responsibllltles Statement set out on page 1-10, the trustees (who are also directors of the
charitable cornpany for the purposes of company lawl are ￿sponsible for the preparation of the financial statements and for being
satislied that they give a true and fair view. and for such Internal control as the trustees determine Is necessary to enable the
preparation of financial statements that are free frctn material misstatement, whether due to fraud or error.
In preparing the flnancial statements, the trustees are ￿SponsIble for assessin9 the charitsble company's ability to contSnue as
going concern, disc105ing. as applicable. matters related to going concern and using the going concern basis of accounting unless the
trustees either intend to liquidate rhe charlty or to cease Liperations, or have no realistlc alternatlve but to do 50.
Auditor'$ Responslbllltles for the Audlt of the Flnanclal Stat*ments
Our objectlVÈs are to obtain reasonable assurance about whether the financial statement5 as a whole a￿ free from material
misstatement, whether due to fraud or error, and to Issue an auditor's report thai include5 our opinion. Reasonable assurance is
high level of assurance, but is not a 9uaranteÈ that an audit conducted in accordance with ISA5 IUKI will always detect a materlal
misstatement when it exists. Misstatements can arise from fraud or error and are considered materlal If, individually or In the
aggregat@, they could reasonably be expected to influencp the economic declsions of user5 taken on the basis of these financiol
5totements.
The extent to which our prO￿dureS a￿ Capable of detecting irregularltles. Includlng fraud Is detailed below..
Irreguloritie5, including fraud. are snstsnces of non-compliance with law5 and regulations. We identified and assessed the risks of
material mL4sta￿Ment of the flnancial starements from Irregularities, whether due to fraud or error. We then desSgned and
perfomed audit procedures responsive to those r15ks, Includin9 obtaining audit eviden￿ sufficient and appropriate io provide a tsasi$
for our opinion.
We obtained an understsndlng of the legal and regulatory framev40rks withln whlch rhe charity, focuslng on those law5 and
regulations that have a direct effect on the deterFnination of Thaterial amounts and disclosures In the financial statement5. The LAW5
nd regulations we conSide￿d in this context wÈre thÈ Companies Act 2006 together with the Charitie5 SORP IFRS 1021. W
assessed the required cornpliance vlith these laws and re9ulatsons as part of our audit pr£KeduTrs on the related fIna￿la1 statement
items. No Issue5 were Identified.
A further description of our ￿spOnsIbIlItIeS for the audit of the financial ststemenrs is located on rhe Financlal Reportlng Councll's
website www,frc.org.uklauditorsresponsibillties. This descriptlon fofms part of our 3uditt>r'5 report.
Us¢ Of Our Report
This report Is made solely to the charitable company's members. as a body, in accordance with Chapter 3 of Part 16 of the
Companies Att 2006. Our audit work has been undertaken 50 that Vle Enight 5tste to the charitable company's members those
matters that we are required to state to thern in an auditor's report and for no other purpose. To the fullest extent permitted by law,
we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as
body, for our audit work, for this report, or for the opinions we have formed,
P48e 12

Independent Auditor's Report (continued)
to the Members of
The Chlldren's Famlly Trust
Mark Warman FCCA, FCA (Senior
Statutory Audltorl
for and on behalf of Cognitor
Accountancy ￿rnIted , Statutory
Auditor
Date
Cognltor Accountancy ￿rnited
12 The Courtyard
8untsford Drive
Brofflsgrove
Worcestetshlre
B60 3DJ
Po8e 13

The Children'$ Familv Trust
Statement of Flnandal Actlvlties (Includln9 Income and Expendlture Account)
For The Year Ended 31 December 2025
2025
2024
Unrestricted Rq5tricted
fund5
funds
Total funds Tot*1 funds
14ot•¥
INCOME ANO ENOOWMENTS FROM:
Donations and legacies
Charitable activitles..
Foster care
Student fees
Investments
8.833
8.833
22,512
9,745,109
3,400
90.553
9,745,109
3.400
90,553
9,715,713
14001
99,786
9,847.895
9,847,895
9,837,611
expENDThURE ON:
Raisin9 fund5
Charitable activitle5',
Foster care
Foster4ng Independence
Lifetlme ca￿r costs
174,8111
174,8111
163,6561
19,253,693)
16921
184,3811
19,253,693) 19,446,305)
16921
16381
184,3811
185.8141
19,413,577)
19,413.5771 19,596.4131
NET INCQME
434,318
434,316
241,198
NET MOVEMENT IN FUNDS
434,318
434,318
241,198
RECONCILIATION OF FUNDS:
Total lunds brought forward
3,964,713
412
3,965,125
3,723.927
TOTAL FUNDS CARRIED FORWARD
18
4,399,031
412
4,399.443
3,965,125
The notes on pages 18 to 26 form part of th*se financial $tatements.
Pa8¢ 14

The Chlldren'5 Famlly Trust
Comparative Statement of Flnanclal Aetivitles {Includlng Income and Expendlture Account}
For The Year Ended 31 December 2025
2024
Unrestrirted Restri¢ted
fvnd5
fvnd5
Total funds
Not¢*
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Charitable activities..
Foster care
Student fees
22,512
22.512
9.715,713
14001
99,786
9,715,713
140DI
99,786
Investment5
9,837,611
9,837,611
EXPENDITURE ON:
Roising funds
Charitable activities..
Foster care
Fostering Independence
Lifetirne carer costs
163,6561
163.6561
19,446,305)
16381
185.8141
19,446.3051
16381
185,8141
19,596.4131
19,596,413)
NEf INCOME
241,198
241,198
NEf MOVEMENT IN FUNOS
241,198
241,198
RECONCILIATXON OF FUNDS:
Total fund5 brought forward
3,723,515
412
3,723,927
TOTAL FUNDS CARRIED FORWARD
18
3,964,713
412
3.965,125
The not￿ on page$ 18 to 26 form part of these financial statements.
P&8e 15

The Children's Family Trust
8alante Sheet
As At 31 December 2025
2025
2024
Unrestrlcted Restrlcted
fund$
funds
Total funds Total fund5
Note5
FIXED ASSETS
Tangible Assets
Invesrmenrs
12
1,779,733
6,093
1,779,733
6,093
1,949,987
6,093
13
1,785,826
1,785,826
1,956,080
CURRENT ASSETS
Debtors
14
929,132
2,084,533
929.132
2,084.945
883,121
1,526,368
Cash at bank and in hand
412
3,013.665
412
3,014,077
2,409,489
Creditors- Amounts Fallln9 Due Wlthin One Year
15
(354,460)
(354,460 ) (354,442 )
NET CURRENT ASSETS (UABILTTIES)
2.659,205
412
2.659,617
2.055,047
TOTAL ASS￿5 LESS CURRENT UABILrriE5
4,445,031
412
4.445.443
4.011.127
Creditors: Amouiits Falllng Due After Moro Thon
One Year
16
(46,000)
(46.000 )
(46.000 )
NET ASSETS
4,399,031
412
4,399,443
3.965.125
FUNDS OF THE CHARITY
Restricted Funds
Unrestrlcted Fund5
412
4,399,03L
412
3,964,713
TOTAL FUNDS
4.399,443
3,965.125
For the year en¢ing 31 De￿mber 2025 the company was entified to exernptlon from audit under section 477 of the Companies Act
2006 relating to small ciJtnpaniEs.
The members have not requi￿￿ the charitsble company to obtain an audit In accordance vlith settion 476 of the Companies Act
2006.
The tru5tee5 acknov41edge their responsibilitie5 for complying with the ￿9￿1￿m￿nrS of the Art wlth respect to accounting record5
and the preparation of accounts.
These accounts have l)een prepared iri accorK1ance with the provlslons appllcable to companle5 subject to the small companles
regime.
On behalf of the board
Mr 16razier
Chalrman
Date
The note5 ori p4ge5 18 to 26 form part of these financial statements.
P¥Ee 16

The Children's Family Trust
statement of Cash Flow$
For Th* Year Ended 31 D•cember 2025
2025
2024
Not•5
Cash flows from operatlng actlvltS•5
Net cash generated from operation5
318,670
379,329
Net cash generated from operatlng activltles
318,670
379,329
Cash flow5 from Investlng 4¢tlvltles
Purchase of tangible 45sets
Proceeds from disposal of tangible asset5
Interest receive
Rents received from Investrnent proortieg
188,634 1
237,988
10,182
80,371
1458,666 1
L7.L83
82,603
Net cash generated fromllused Inl inve5tlng actlvlties
239.907
1356.880 1
Increase In cash and cash equivalents
Cash and cash equlvalent$ at beginnlng of year
558,577
1.526.368
20,446
1,505,922
Cash and cash equlva1ents at end of year
2,084,945
1,526.368
P&Be 17

The Children's Family Trust
Note5 to the Staternent of Cash Flow
For The Year Ended 31 December 202S
l. R¢¢onciliation ol Incom• to cash 9•nerat•d from operatlons
2025
2024
Net income
Adjustrnents for..
Interest Income
Income from investrnents
Depreciation of tsngible assets
Profit on dlsposal of tangible assets
Movements in working capital..
Ilncreasel/decrease In trade and other debtors
Lncrease in trade and other credttors
434,318
241,197
110,1821
180,3711
54,386
133,4881
117,183 1
182.6031
46,210
146,010 1
17
187,404
4,300
Net cash generatecj from operations
318.670
379,325
2. Ca$h and cash equl¥alents
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in rhe Balance 5he&t'.
2025
2024
Cash at bank and In hand
2.084.945
1,526,368
3. Analysls of chang•6 In net fun
Asati
Jonuary
Asat31
December
2025
Cash flows
2025
Cash at bank and in hand
1,526,36e
558,577
2,084.945
Page 18

The Children's Famlly Trust
Notes to the Flnaneial statements
For The Year Ended 31 December 2025
l. General Xnforntation
The Children's Family Trust is a company limited by guarantse, incorporated in England & Wèle5, registsred number 00398875 afid
registered charSty nurnber 208607. The registered office is Hanbury Court, Harri5 Busines5 Park, Stoke Prior, 8rornsgrove,
Worcestershire. 860 4DI.
2. Accountlng Policie5
2.1. 8a5is of Prepar¥tion tsf Fiftantial Statements
The Iin8nc5al 5taternents have been prepared In accordènce with rhe Charities SORP IFRS 1021 'Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable to charitie5 preparing their accounts In accordance with the Financial
Reportlll9 Standard applic301o In thè UK and Republic of Ireland IFRS 1021 leffective l January 20191" Flnancial Reporting
standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Publlc Benefit Entlty as defined by FRS 102.
2.2. Golng Concern Di5clo$ure
The trustees have not IdÈntifiÈd any materlal uncertainties related to events or conoltions that may cast slgnificant doubt ab)ut
the ch3rit6ble com￿ny'S abllity to continue as a golng concern.
At the time of approving the flnancial 5t3tement5. thÈ Trustees have a reasonable expectation that the ha5 adequate resources
to continue operational existente for the foreseeable future. Thus the COnt￿n￿e to adopt the going concern basis of accounting
In preparing the flnancial statements.
The tru5tee5 have prepared dÈtèiled financial and trading performance projections for the ensuing year. Those projectlons are
prepared as fèr as possible by Including only known business that the company is contracted ro, or extremely likely to contract
to, and carry out during the year. Those proJectlOTrs are reviewed and rÈvisÈd at the end of each reporting period within the
company's financial year. On the basis of those projectlOnS, the trustees have sa)sfied themselves, as far as they are reasonably
able and unforesÈen events aside, that the company is In a position whereby it may adopt a going concern basls of accountin9 In
preparlng the annual fSnancial statements.
2.3. Fund Aecountlng
General funds are unrestricted funds v4hi¢h are avallable for use at the discretion of the trustees In fvrtherance of the general
objectives of the company and which h4ve not been designated for other purposes.
Designated fund5 tompromise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and
Use of each deslgnated fund are set out in the notes to the financial statements.
Restricted funds are funds whlch are to be used In accordance with specific restrictions imposed by the donors which have bee
raised by the company for a particular purpose, The cost of raising and administering suth funds are charged agalnst the specIf￿C
fund. The aim and use of each restricted fun(J are set out in the notes to the finan¢lal sratements.
Investment incorne, gains and losses a￿ allocated to the appropriate fund.
2.4. Incomlng Resources
All Incoming resource5 are 1￿clUded In the Statement of Financial Activities when the comp6ny is legally entitled to the incorne
and the amount can be quantified with reasonable accuracy. For legacles. entldernent Is the earliest of the company being
notified of an impending distribution or the legacy be5ng ￿Ceived.
Gifts In kind for disrribut10n are Included at valuation and recognised as incorne when they are (Ji5tributed to the proletts. Glfts
donated for resale are Included a5 income when they are sold. Donated facilitie5 are includÈd at the value to the company where
th15 can be quantified, and a third party is bearing the cost. No amount5 are Included in the financial starements for services
donated by volunteers.
Income tax recoverable In relation to donations received under gift aid or deeds of covenant is recognlsed at the tsme of the
donation.

The Children's Family Trust
Notes to the Flnanclal Statements {contSnued)
For The Year Ended 31 December 2025
2.5. Resources Expended
All expenditure is accounted for on an accruals basi5 and ha5 been included under expense categories that aggre9ate all
Costs for allocation to activities. Where costs cannot be direcuy attributed to partieular activit￿$. they have been allrtoted on
a basis consistent with the use of the reserves.
Support costs a￿ those costs incurred directly in support of expenditure on the objects of the company and include projett
management carried out al headquarters. Governance costs are those Incurred in connection with administration of the
company and compliance with constitutional and statutory requirements.
CharStsble expenditure comprises those costs incurred by the charity in the dellvery of Its activities and 5ervlces for its
benefici6r5es. It includes both costs thal can be allocated directly to such 6ctivitie5 and those costs of an Indirect nature
nece5s3ry to support them.
2.6. Tangible Fixed Assets and Depreciatlon
Tangible fixÈd assets 3re measured at cost less accumulated depreciation and any aEcurnu1ated impairment losses.
Dèpreciation is provided at rates calculated to V4rite off the cost of the fi¥ed assets. less thelr estlmated r￿Idual value, over
their e)(pected useful lives on the following base$'.
Buildinos
2% straight line ba$is
Office Improvements
Over term of the lease
Fixtures, Fittings and Equipment
33Cyts straight Sine basis
2.7. Investments
Inve5tmÈnts In subsidiaries and Joint ventures are reco9n15ed at cost less impairment.
2.8. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash irt hand and deposlts held at call with banks, other
short-tÈrm highly liquid Investments that mature In no more than threo months from the date of acquisition and are readilv
convertible to a known amount of cash with insignificant risk of change in value, and bank overdraft5.
2.9. Taxatlon
The charity 15 exernpt frown tax as all its income Is charltsble and applled for charitable purposes.
2.10. Employee Benefits
The costs of short-term employee benefits are recognised a5 a liability and an expense, unless those costs are requlred to be
recognised a5 Part of the tost of srock of fixed assets.
The cost of any ynused holiday Éntitlement Is recognised In the period in which the employee's servlce5 are recelved.
TÉrmin3tion benefits are recognised ImtnediatÈly as an expense when the charitable company is demonstrably committed to
terminate the eFDployment of an employee or to provide terrnination benefits.
2.11. Penslons
The charlty has a group penslon plan In place w1th Aoyal London. Since Introductlon uptake of the scheme ha$ been very hlgh
with 52 ernpltsyees in the scherne as at 31st DÈcember 2024 12023.. 481. The employee contributlon rate Is 5%. This Is
standard for dll employees. The trust rnatches employees contribution rates up to 5% of salary.
In addition, the charity conrributes to 2 individual personal penslon schemes which We￿ in place before the charityy group
pension plan. Again, the trust matches employee contribution rates up to 5% of salary.
The annual contribufions payable are charged to the Statement of Financial Activltieg.
3. Income from Donations and Le9acles
2025
2024
Unrestrlcted Unrestrlcted
funds
funds
22.512
Pag¢ 20

The Children's Family Trust
Notes to the Financial Statements (continued)
For The Year ended 31 December 2025
4. In¥•stment Income
2025
Unrestrirted Unrtstrie
funds
funds
2024
Bank interest receivaèle
Renrs re￿iVed from investment properties
10.182
80,371
17,183
82,603
90.553
99,786
5. Net Income/(Exp¢nditure)
The nei Income Is ststed after chargingllcreditingl..
2025
2024
Depreclation of tanglble fixed assets owned
Gain/Loss on disposal or tangible fixed as5et5
54,386
133,4881
46.210
6. An•ly¥is of Expendltura
2025
Artlvltles
undertaken
direLtIv
Support
costs
Isee note 7 1
Total
Ralsing funds
Foster care
FosteTlng in#epenlence
Lifetime ca￿r costs
74,811
7,685,361
74,811
9,253,693
692
84,361
1,568,332
692
13.730
70,651
7,830,823
1.582,754
9,413,577
2024
Actlvltles
undertaken
411rertly
Support
Costs
(see note 7 1
Total
Raising funds
Foster care
Fostering independence
Lifetirne carer costs
63,655
7,997,844
63,655
9,446.306
639
85,814
1,448.462
639
73.133
12,681
8,134.632
1,461,782
9,596,414
Pa8c21

The Children's Famlly Trust
Notes to the Flnanclal Statéments Icorttlnts•d)
For The Year Ended 31 December 2025
7. Support Costs
2025
Fostèrlng
Llfetlme
Fost•r car• Independenctt c•r*r Eo¥t*
Tottyl
Ernployee costs
General administration
Depreclation
Governance costs
887,241
565,500
7,882
107,709
887,241
579,230
7,882
108,401
13,730
692
1,568,332
692
13,730
1,582,754
2024
Fost•rlng
Llf•tlm•
Po•t•r c•r• Ind•ptndtrnce earer costi
Total
Employee costs
General admlnlstratlon
Oepreciatlon
Governance Costs
852.572
480,486
3.130
112,274
852,572
493,167
3,130
112,913
12,681
639
1,446,462
639
12,681
1,461,782
8. Audltor'¥ R•rnun•r•tlon
Remuneration received by the charltable company's audltors and thelr a$59clates durfng the year was as follOW$'.
2025
2024
Audlt S•rvlu•
Audlt of the company's flnanclal statement5
7,200
7,200
9. St•ff Co•t•
Incluslve of gross 5alJrle$. s￿1￿1 securlty and pen5Ion cost5.
2025
2024
W•ge$ 8nd salaries
2,627,062
2,645,833
The number of ernployees whose employee beneflts lexcluding employer penslon costs) for the reportlng periad exceeded £60,000
was..
2025
2014
£60,000 to E69,999
£70,000 to £79,999
£80,000 to £89.999
£IIO,000 to £119,999
For these employees ernployers pension conrributions amounred to E105.856 12024.. £79,943).
The charlty tru5tee5 were not pald and dld not receive any other benefits from employment wlth the charlty In the year12024.. £nlll.
No charlty trustee received payrnent lor professlonal services supplled to rhe charlty12024'. £nlll.
The key management personnel of the charity comprise cf the trustees, the Chief Executive Offlcer and the Head of Service. The
total ernployee beneFlts of the key rnanagement personnel were £222,624 12024 on the same basls £190,006).
Page 22

The Chlldren's Famlly Trust
Noteg to the Flnan¢lal Statement$ {¢ontinued)
For Th* Year Ended 31 0e¢ember 2025
10. Average Number of Employee5
Average number of employees during the year was as follows..
2025
2024
Choritable Activities
Administration
44
45
53
54
11. Taxation
The charity is exempt From taxation on its actlvitles because all of its income is applied for charitable purposes.
12. Tangible Assets
Lènd & Prop¢rtv
Flxtures.
Flttlngs and
Equlpment
Bulldings
Offlte
Irnprovements
Total
Cost
As at l January 2025
Additions
Dl$posals
2,155.396
44,555
1236.0001
L33.725
23,693
290.192
20.386
2,579,313
88.634
1236,000 1
A$ at 31 De￿rnber 2025
1,963.951
157,418
310,578
2,431,947
Depreaation
A5 at l January 2025
Provided during the period
Disposals
236,554
38,207
131.499 1
117,463
6.402
275,311
9.776
629,328
54,385
131,499 }
As al 31 Decern￿r 2025
243,262
123,865
285,087
652,214
Net Book Volue
As at 31 De￿rnber 2025
1,720,689
33,553
25,491
1,779,733
As at I january 2025
1,918,842
16,262
14,881
1,949.985
13. Investménts
Subsldlarles
Other
Cost Or Valuatlon
As at l January 2025
6.091
6.093
As ar 31 December 2025
6,091
6,093
Provislon
As at l January 2025
As èt 31 De￿rnber 2025
Net Book Value
As at 31 De￿rnber 2025
6,091
6,093
As at l January 2025
6,091
6,093
Subsidiarie$
Details of Ihe charitable company's subsldlaries as at 31 December 2025 are as follows..
ge23

The Chlldren's Family Trust
Notes to the Financial Statements (eontlnued)
For The Year Ended 31 December 2025
Name of
undertaking
R*gist•red Offic4
Class of
shares held
Dlrert
holdlng
Zndirort
holding
Trading Ltd
Hanbury Court, Harris Busine55 Park, Stoke Prior,
Bromsgrove, Worcestershire, B60 4DJ
The ag9￿gate capiral and reserves and the result for the year of the subsidlarle5 115ted above was 05 follows..
Capital and
Reserv06
Ordinary
ioo.oo%
Profit/(105s)
CFf Trading Ltd
Programme Related Xnvestments
Investment in Skyrocket
C05t as at I january 2025 and 31 December 2025 £6,09L
Net book value as at 31 December 2025 £6.091
The trust o¥Yns a half share of the net assets OF Skyrocket Partnership Limited a company Incorporated In England. The joint venture
provide5 training projrammes specifically aimed at training and mentoring registered managers In the fostering sector.
The trust recognises the Investment In the joint controlled entity at Cost less and impairment to date. For the period ended 30 June
2025 the entity record￿ a 1055 of £1,164 12024.. t0$5 of £2.0211 and ha¢ a deficit on reserves of £17,198 12024 £16.0341 at the
balance sheet date.
14. Llebtors
2025
2024
DLbe wlthln one year
Trade debtor5
Other debtors
774.708
154,424
763,630
119,492
929,132
883,122
15. Crédltors: Amounts Falllng Llu• Wlthln One Year
2025
2024
Trade credltors
Amounts owed to group undertakings
Other codltors
Taxation and social security
Accruals and defer￿d Income
33.855
34.702
23,738
59,764
237,101
21,463
54,700
243,576
354,460
354.443
16. Creditors: Amounts Fallin4 Due After More Than One Year
2025
2024
other creditors
46,000
46.000
Other Creditors relates to a dilapidations provision in respect of two propertie5.
24

The Chlldren's Famlly Trust
Notes to the Flnanclal Statements Icontlnued)
For The Year Ended 31 December 2025
17. Other CommltmentS
The total of future minimum lease payrnents under non-cancellable operating leases are as following:
2025
2024
Not later than one year
Later than one year ènd not later than five year5
Later than five years
97,834
455,123
64,891
99.771
243.390
617,848
343,161
18. Movement In Fund5
Asati
January
Asat31
December
2025
2025
Ineome
ExpendSturn
Transfers
Urbrestrlcted funds
General..
Gen&ral unrestricted fund
Designated..
Unrestricted fund
2,819,142
9,847,895 19,329.1951
184,3821
3,253,460
1,145.571
184,3821
84,382
1.145,571
Total unrestrirted funds
3,964,713
9.847.895 19,413,577>
4.399,031
Restricted funds
Re5tritted fund
412
412
Totsl fur*ds
3,965,125
9,847,895 19,413,577)
4,399,443
Asatl
January
2024
Asat31
Decembèr
2024
Income
Expendlture
Transfers
Unrestricte41 funds
General..
General unrestricied fund
De51gnated..
unrestricted fund
2,577.945
9.837.611 19,510,600)
185,8141
2,819,142
1,145,571
185,8141
85,814
1,145,571
Total unrestrlcted funds
3,723.516
9,837,611 19.596,4141
3.964,713
Restrtrted funds
Restricred fund
412
412
Total funds
3,723,928
9,837,6LI 19,596.4141
3,965,125
19. Transactlons wlth Trustees
None of the trustees recelved any remuneration or any other benefits from an employment wtth the charity or a ￿lated entity dunng
the current or previous year.

The Children'5 FJmily Trust
Note5 to the Financial Statements Icontlnued)
For The Year Ended 31 December 2025
The Trustees were reimbursed É99712024.. £7351 for their travel and subsisrence costs, included in pursuance of the charity's
oblectlves.
2025
2024
Travel
997
735
Number of trustee5 reitHbursed for expenses during the year was 4 12024.. 41
20. Related Party Disclosures
The tru5tee5 and management have tsken steps to ensure all related party transactlons are on norrnal comrnercial terrns.
Pa¥e 26