OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-03-31-accounts

much more positivity and hope”

The Catholic Children’s Society (Westminster)

Annual Report and Financial Statements

31 March 2025

Company Limited by Guarantee Registration Number: 00085235 (England and Wales) Charity Registration Number: 210920

Contents

Reports

Reference and administrative details of the
charity, its trustees and advisers 1
Chairman’s introduction 3
Trustees’ report 5
Independent auditor’s report 26
Financial statements
Statement of financial activities 30
Balance sheet 31
Cash flow statement 32
Principal accounting policies 33
Notes to the financial statements 38

Reference and administrative details of the charity, its trustees and advisers

President The Cardinal Archbishop of Westminster
Vice President Archbishop John Wilson of Southwark
Board of Trustees Fr David Reilly (Chairman)
Ben Andradi
John Gibbs (Treasurer)
Catherine Kerr
Frances McCarthy
Lucy McLynn (Vice Chair)
John O’Donnell
Anthony O’Halloran
Michael Pittendreigh (appointed 26.06.25)
Maureen Roe (resigned 24.09.24)
Fr Graham Stokes (appointed 24.09.24)
Michael Tose
Chief Executive Officer and Secretary Gregory Brister
Principal address and registered office 73 St Charles Square
London
W10 6EJ
Telephone 020 8969 5305
E-mail info@cathchild.org.uk
Website www.cathchild.org.uk
Company registration number 00085235 (England and Wales)
Charity registration number 210920
Hon. Education Adviser Peter Ward
Auditor Buzzacott Audit LLP
130 Wood Street
London
EC2V 6DL

The Catholic Children's Society (Westminster) 1

Reference and administrative details of the charity, its trustees and advisers

Bankers Royal Bank of Scotland plc
Old Brompton Road Branch
29 Old Brompton Road
London
SW7 3JE
Investment managers Charles Stanley & Co Limited
25 Luke Street
London
EC2A 4AR
Killik & Co LLP
46 Grosvenor Street
Mayfair
London
W1K 3HN
Solicitors Bates Wells LLP
20 Queen Street Place
London
EC4R 1BE
Surveyors Pinders Professional and Consultancy Services
Limited
Pinder House
Central Milton Keynes
MK9 1DS

The Catholic Children's Society (Westminster) 2

Chairman’s introduction Year to 31 March 2025

The Catholic Children’s Society (Westminster) (“CCS”) is a registered charity offering a range of services for children and families in need. We are one of the largest providers of mental health services to schools in London. Through our ‘Connect-Ed’ services we provide early intervention counselling, play and creative arts therapies on-site in over 70 primary, secondary and special schools, helping to build children’s resilience and improve their life chances. To complement this, we deliver specialist mental health training for hundreds of school staff and parents/carers each year. We also help disadvantaged children and families through our family centres and Crisis Funds. In addition, our Post Adoption and Aftercare Team supports adopted adults, adoptive parents and birth families who are seeking help and advice in relation to adoption, as well as those formerly in our care. Our services are provided for children and families of all faiths and none; our sole aim is to help those in greatest need so they can overcome the challenges they face and have hope of a brighter future.

ACHIEVEMENTS DURING THE YEAR

During 2024/25 CCS:

The Catholic Children's Society (Westminster) 3

Chaimian's Introduetlon Year to 31 March 2025 ACHIEVEMENTS DURING THE YEAR Iconb"nu8dl 2024125 has b8en another successful year of growth for the Catholic Chikfren's Sociely ICCS). have helped over 15.000 I￿1￿￿1val$ - a 25¥0 increase on the preV￿uS yèar. At the heart of this work is the desire to make a meaningful diffèr8nc6 Its thè lives of disadvantaged children and famil￿$ and g￿e them ieal hope lor the future. Fundamental to this i8 remowng barriers ihal prévent our young people from achieving their full polenlial. We know many families struggle wth significant challenges due to pEkverty. depriv8tion ar￿ 18ek of opportunty. This can affect many areas of a child's life, disrupting theirsocial. emOt￿nal and educational devdopment. Wrthout suppoit thesè issuès can blight childh￿d$ and lead to bleak and uncertain futures. Through our vaiious projects. w6 wk to tNeak thi8 cyde. Key to social mobility is helping childfèn to Succeed at school. Through our earfy years work we help children have the best Possible start in life and support their Iransrtion to sch<￿. Through our Conngd-Ed schwl- based counselling and therapy services. wè supwrt thous8nds of children each year to deal with complèx méntal h881th difficulb"es, puttEng them in a stronger position to engage with lèaming and achieve their polenlial. During 2024-25 w8 also significantty 6xpandÈd our ment81 health Iiaining programme. ensuring the kèy adults in chiklrèn's livès develop the knowledg8 and ski115 th8y rh88d to help them Ihrough diffiojll tirnes. Bul we also recognise ihaE chiklren cannot thrive if their tnosl basic needs ar¢ unrnet. For those Ipiing in destliu￿tsn, immedkale Ftscbcal svpport e5senlial_ Through our Crisis Funds we have helped alm05t 700 children Jnd parer)tslcarers in the last year alone, giving hope and dignity to famil￿$ faring severe financial hatdship. Thls year we maiked the rnile51on9 of haviro dislributed over £1 million via our Crisis Funds. a testament to th9 kindness and generosity olthe many indtviduals. schools arKI parishes who have contributed ID this initiative over many y88rs. Underpinning all this work is a message ofh0￿. Thé qu(Ae on the first P8g8 of this docurnent highlohts all wè seek to achieve." a y(MJng mother reaching Ihe point where she'can now lace Ihe future wtth so much more FX)sitNity and hope". In this Jubilee Year. we are rèmindèd tsf the vital importance of this message of hope and the tsansfotmalK)nal itnpact il can have. None olojr achievementswouhj be possib￿ without a whole cornmunity of individuals. bound logether in this shared rnission to gi¥e hope to those in need. This report oullines our shared suocesses a￿1 l am Iruly grdleful to all those who have made these a¢hievemenls possible. Father David Reilly Chairman The Catholic Children's Society Iweslminster) 4

Trustees’ report Year to 31 March 2025

INTRODUCTION

The trustees, who are the directors for the purposes of company law, present their statutory report, including the Strategic Report, together with the financial statements of The Catholic Children’s Society (Westminster) (“CCS”) for the year ended 31 March 2025.

The report has been prepared in accordance with the Charities Act 2011 and Part 15 of the Companies Act 2006.

The financial statements have been prepared in accordance with the accounting policies set out on pages 33 to 37. They comply with the charitable company’s Memorandum and Articles of Association, applicable laws and the requirements of 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 (FRS 102).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution

CCS is a company limited by guarantee (Company No. 00085235) and a registered charity (Charity No. 210920). The company was incorporated on 13 July 1905 and its governing documents are the Memorandum and Articles of Association. The company registered as a charity with the Charity Commission on 24 September 1963.

Trustees and senior management

The present Board consists of 11 members, eight of whom are male and three of whom are female. One member of the Board is BAME. New members are recruited on the basis of contacts and knowledge of potential recruits from within the Board’s existing membership and senior executive staff.

There is an induction programme for new members and regular training events for the Board. In line with the Charity Governance Code, there is an annual review conducted by the Board of its membership, means of recruitment, appointment, induction and training. An external independent review of Board governance is scheduled to take place every three years.

The full Board meets at least four times each year as does its Finance Committee. Since August 2020 the Articles of Association have enabled Board meetings to be held in person, electronically or a mix of both. There is a Remuneration Committee which meets as and when required. There is also an Executive Committee with delegated powers which meets when appropriate to consider longer term strategic matters with the CEO if required. The Chief Executive Officer of CCS is answerable to the Board and acts under authority delegated by the Board.

The Catholic Children's Society (Westminster) 5

Trustees’ report Year to 31 March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)

Trustees and senior management (continued)

The following trustees were in office throughout the period (except where indicated):

Trustees
Fr David Reilly Appointed Chairman 11 June 2024
John Gibbs (Treasurer)
Catherine Kerr
Frances McCarthy
Lucy McLynn (Vice Chair)
John O’Donnell
Anthony O’Halloran
Michael Pittendreigh Appointed 26 June 2025
Maureen Roe Resigned 24 September 2024
Fr Graham Stokes Appointed 24 September 2024
Michael Tose
Company Secretary
GregoryBrister
Senior management team
Name Position
Gregory Brister Chief Executive Officer
Sara Baynes Head of Partnerships and Communications
(Appointed 19 August 2024)
Orla Morris Head of Finance
Suzanna K Waring Head of Fundraising
Michelle Hegarty Head of Services
Matthew Hickey Head of Fundraising – Maternity Cover
(Appointed 2 January2025)

The Chief Executive Officer plays an active role with the Caritas Social Action Network (CSAN) and is a member of the CSAN Directors Forum. This umbrella organisation within the Bishops’ Conference of England and Wales brings together Catholic welfare agencies.

Remuneration of key management personnel

CCS has a Remuneration Committee, which meets as and when required and is comprised of the CCS Treasurer and one trustee with an HR specialism. This Committee sets the pay for all staff. The CEO and Head of Finance are also in attendance for the meeting, but do not participate in discussions regarding their own remuneration.

In determining CCS’s remuneration policy, the Remuneration Committee takes into account all factors which are deemed necessary. The objective of the policy is to ensure that the Chief Executive Officer and staff team are provided with appropriate incentives to encourage enhanced performance and are, in a fair and responsible manner, rewarded for their individual contributions to the success of the charity. The appropriateness and relevance of the remuneration policy is reviewed annually including reference to comparisons with other charities ensuring CCS remains sensitive to the broader issues e.g. pay and employment conditions elsewhere.

The Catholic Children's Society (Westminster) 6

Trustees’ report Year to 31 March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)

Remuneration of key management personnel (continued)

The trustees consider that they, together with the Chief Executive Officer, Head of Finance, Head of Partnerships and Communications and Head of Services comprise the key management of the charity in charge of directing and controlling, running and operating the charity on a day-to-day basis.

None of the trustees received any remuneration from the charity in respect of their services during the year (2023/24 – £nil). There were no out of pocket travelling expenses reimbursed to trustees during the year (2023/24 – £nil). The Chief Executive Officer of CCS received remuneration in accordance with their contract of employment as well as a car mileage allowance. Further details of the remuneration payable to the key management personnel are provided within note 10 to the attached financial statements.

The charity has purchased insurance to protect it from any loss arising from the neglect or defaults of its directors and officers and to indemnify the directors or other officers against the consequences of any neglect or default on their part. The insurance premium paid by the charity during the period totalled £100 (2023/24 – £100) and provides cover of up to a maximum of £5 million (2023/24 – £5 million).

Safeguarding Children and Vulnerable Adults

The trustees recognise the importance of safeguarding all those with whom CCS works. To this end, all trustees, staff and volunteers working with children undergo Disclosure and Barring Service (DBS) clearance before appointment and thereafter at least every three years. The majority of staff are now registered with the DBS Update Service and their status is reviewed annually. In addition, up to date written references are also required as are original copies of certificates and qualifications. CCS employs appropriately qualified staff for all posts and provides them with regular training. It follows the child protection procedures produced by the London Safeguarding Children Partnership and statutory guidance such as Working Together to Safeguard Children and Keeping Children Safe in Education.

Charity Governance Code

The CCS trustees recognise the importance of good governance and are broadly in compliance with the seven principles of the Charity Governance Code outlined in the Code for larger charities.

Fundraising statement

CCS seeks to secure funds from a range of sources including charitable trusts, local authorities and individuals through our in-house team. We do not contract external professional fundraisers to conduct this function, nor do we have a commercial participator.

We are registered with the Fundraising Regulator and adhere to its Code of Fundraising Practice. There has been no failure to comply with this Code. The Chief Executive Officer and the Head of Fundraising both hold a Diploma in Fundraising from the Chartered Institute of Fundraising.

The Catholic Children's Society (Westminster) 7

Trustees’ report Year to 31 March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)

Fundraising statement (continued)

Whenever individual supporters conduct fundraising activities on our behalf a dedicated member of staff within the fundraising team monitors these activities, regularly communicating with the supporter (via phone, email and mail) to provide advice and support. Neither CCS, nor any individual acting on our behalf, has received any complaints about fundraising.

We recognise it is vital to ensure that our fundraising activities and approaches are reasonable and only targeted at those who are sympathetic to our work and want to hear from us. It is also essential we protect vulnerable people from feeling pressured into giving. To achieve this:

Statement of trustees’ responsibilities

The trustees (who are also directors of The Catholic Children’s Society (Westminster) for the purposes of company law) are responsible for preparing the trustees’ report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period.

In preparing these financial statements, the trustees are required to:

The Catholic Children's Society (Westminster) 8

Trustees’ report Year to 31 March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)

Statement of trustees’ responsibilities (continued)

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Each of the trustees confirms that:

This confirmation is given and should be interpreted in accordance with the provisions of s418 of the Companies Act 2006.

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.

EMPLOYEES

The charity is an equal opportunities employer and continues to apply objective criteria to assess merit. In line with employment legislation and the Equality Act 2010 it aims to ensure that no job applicant or employee receives less favourable treatment on the grounds of age, disability, gender reassignment, marriage and civil partnership, pregnancy and maternity, race, sex or sexual orientation. In addition, the above applies to the issue of religion or belief except in respect of the post of Chief Executive Officer, which, by decision of the Board, is to be filled by someone practising the Roman Catholic faith.

Selection criteria and procedures are reviewed regularly to ensure that individuals are selected, promoted and treated on the basis of their relevant merits and abilities. All employees are given equal opportunity and, where appropriate and possible, special training to enable them to progress both within and outside the organisation.

CCS pays its staff at least the London Living Wage.

VOLUNTEERS

The trustees very much value the contribution made by our volunteers to the work of CCS. A great amount of time, the value of which is impossible to quantify for the purpose of these financial statements (and is therefore excluded), was donated by 35 (2023/24 – 41) volunteers throughout the period. Activities undertaken included assisting with administration, community fundraising, our Christmas Gift Appeal and Christmas card sales.

The Catholic Children's Society (Westminster) 9

Trustees’ report Year to 31 March 2025

PUBLIC BENEFIT: OBJECTIVES AND ACTIVITIES

The trustees confirm that in setting the objectives and planning the work of the charity for the year, they have given careful and serious consideration to the Charity Commission’s general guidance on public benefit.

The Charity’s Objects

The objectives for which CCS is established are: to promote in such charitable ways as shall seem fit the material, mental and spiritual welfare of children, young persons, adults who were beneficiaries of CCS as children or young persons, adults who were (or who have family members who were) in foster, adoptive or residential care as children or young persons, and families with children and/or persons in the Roman Catholic Diocese of Westminster and elsewhere and whether or not of the Roman Catholic faith and in particular (but without in any way limiting the generality of the foregoing) to provide and assist in providing for such persons accommodation (whether in property belonging to CCS or otherwise and whether or not in the United Kingdom) and also clothing, education and training, advice and counselling.

These objects inform our organisational vision, mission and values:

Vision: Our vision is a world where every child and family facing disadvantage get the support they need to achieve their potential, creating a better society for all.

Mission: Our mission is to bring hope and positive change to children and families. Through complementary and creative early intervention services we seek to build resilience and improve children’s life chances. We work with families of all faiths and none and in partnership with diverse communities.

Values: Our work is informed by Catholic Social Teaching and the core values of integrity, compassion, inclusion and partnership. By being true to these values we promote the common good, helping disadvantaged families to participate fully in society and achieve their potential.

The Catholic Children's Society (Westminster) 10

Trustees’ report Year to 31 March 2025

PUBLIC BENEFIT: OBJECTIVES AND ACTIVITIES (continued)

The Charity’s Objects (continued)

CCS seeks to further our objects via the following services:

These activities and achievements are outlined over the following pages. A summary of achievements during the year can be found on page 3-4 of this Annual Report.

The Charity’s Activities

Pathways Post Adoption and Aftercare Services

These comprise the undertakings of an Adoption Support Agency (ASA). The Post Adoption and Aftercare Team works with adult adoptees who are seeking help, advice or counselling in relation to their adoption. This service extends to the person’s adopters and birth family. In addition, this team offers a similar range of services in respect of those formerly in our care and their families. The aim of this work is to help adopted adults, and former residents of our children’s homes, achieve a greater understanding of their origins and reasons for separation, using the sensitivity, skills and knowledge of the workers and the records which CCS holds.

St Mark’s Stay and Play

This parent and toddler drop-in, located in North Kensington, is funded by the Royal Borough of Kensington and Chelsea. It supports parents and their young children living in or near Dalgarno Ward (formerly St Charles Ward), an area of high economic deprivation and close to Grenfell Tower. Through this work we aim to provide a stimulating range of educational play activities for children aged 0-5 and their parents/carers.

St Francis’ Family Centre

St Francis’ Family Centre (St Francis) is located in Poplar Ward within the London Borough of Tower Hamlets. This borough has one of the highest rates of child poverty in the country (Indices of Deprivation 2019). Through our nursery and family activity programme we provide vital support for deprived children and families.

Our aim at St Francis is to enhance disadvantaged children’s cognitive, language and social skills ensuring they are able to make a successful transition to school, progress well and achieve their full potential. We also work closely with parents/carers, empowering them to embrace their role as their children’s first and most important educators.

The Catholic Children's Society (Westminster) 11

Trustees’ report Year to 31 March 2025

PUBLIC BENEFIT: OBJECTIVES AND ACTIVITIES (continued)

The Charity’s Activities (continued)

Crisis Funds

In response to the growing levels of poverty experienced by families across the Diocese of Westminster, the Archdiocese of Southwark and the Diocese of Arundel & Brighton we operate three Crisis Funds. These funds provide direct material assistance for families facing a crisis. We aim to respond to requests for support within 24 hours. Through this initiative we are able to help alleviate the suffering experienced by many children and families who often have nowhere else to turn. Every penny donated to these funds goes directly to families in need. In addition, a fourth Crisis Fund was established in 2017 to assist those families affected by the Grenfell Tower fire. This fund has supported counselling and therapy to children and families as well as providing financial assistance and holiday activities for children and their parents.

Christmas Gift Appeal

Each year at Christmas we distribute gifts, food and toiletries to families who are living in poverty and would otherwise struggle a great deal over the Christmas holidays. This helps to relieve some of the strain they are under and enables them to enjoy their time together at a time of year that would otherwise be very challenging.

Connect- Ed School Counselling and Therapy Services

Connect-Ed is the delivery arm of the mental health services CCS provides in schools. In 2020 the NHS digital survey of children and young people’s mental health in England found that one in six children aged 5-16 years was identified as having a probable mental disorder.

These challenges at such an early age can negatively impact children’s education, their ability to form healthy relationships and the quality of their family relationships. Mental ill-health during childhood and adolescence can go on to dramatically impact outcomes later in life, affecting future earnings, physical health and even life expectancy.

The aim of our Connect-Ed service is to provide early intervention and prevention through professional therapeutic support for children and young people who experience social, emotional and mental health difficulties. Through this service we help pupils come to terms with the sources of their distress and develop greater emotional resilience. This ensures they are in a much stronger position to engage with learning and achieve their full potential.

We differentiate ourselves from other organisations by primarily employing qualified and experienced mental health professionals to deliver this work. This means our staff can conduct clinical assessments and work with complex cases. As a result, children and young people, as well as parents and school staff, benefit from expert support which can make a lasting difference to children’s lives. We have a dedicated Connect-Ed website which provides further information about this service at www.ccsconnected.org.uk.

Connect-Ed Mental Health Training

We deliver bespoke training sessions and workshops for schools. Through these sessions we aim to equip school staff, parents/carers and young people with new insights and skills, helping them to more effectively support vulnerable pupils with mental health needs.

The Catholic Children's Society (Westminster) 12

Trustees’ report Year to 31 March 2025

PUBLIC BENEFIT: OBJECTIVES AND ACTIVITIES (continued)

The Charity’s Activities (continued)

Rainbows Bereavement Support Programme

We have continued our successful partnership with Rainbows Bereavement Support Great Britain. Our Rainbows ‘Registered Director’ provides training for school staff, enabling them to deliver support groups for pupils who have experienced a significant loss in their lives. This initiative represents another way in which we aim to enhance the ability of school staff to identify and support vulnerable pupils, ensuring children and young people are able to thrive at school and achieve their full potential.

Pastoral Awareness

CCS produces a range of materials and teaching resources for schools, as well as coordinating events. These help children develop an understanding of what it means to promote the Common Good and enhance pastoral awareness.

Fundraising

The Fundraising Department is responsible for generating income for both existing and new projects as well as coordinating CCS’s events.

STRATEGIC REPORT

Achievements and Performance

Post Adoption and Aftercare Services

During 2024/25 we supported 401 individuals (2023/24 – 435) through our Post Adoption and Aftercare Service. We have continued to reduce waiting times and feedback from service users has been extremely positive with 98% of respondents to our feedback survey rating the quality of the service we delivered as ‘outstanding’.

Specific feedback included:

“It was very meaningful to be given original records and not photocopies. I was offered and gratefully received lots of help and practical advice…[CCS] does an excellent job”.

“Dealing with your social worker was a pleasure from start to finish. She handled the case sensitively and respectfully, answered all my questions and made me feel that the emotions I was going through were understandable and common to other people who also went through the adoption process”.

“Thank you so much for all your help and understanding, and also for your professionalism and sensitivity in relaying all the information”.

“[I appreciated] the humanity, dignity and respect with which my enquiries were handled. Excellent professional, person-centred service”.

“You guys do an amazing job and I cannot put into words how much I appreciate it”.

The Catholic Children's Society (Westminster) 13

Trustees’ report Year to 31 March 2025

STRATEGIC REPORT (continued)

Achievements and Performance (continued)

Post Adoption and Aftercare Services (continued)

“Your response to my enquiry…provided a beacon of dignity, respect and hope to my wife’s journey of understanding her early infancy. Your inherent compassion, interest, kindness and honesty shone straight out”.

St Mark’s Stay and Play

Families in North Kensington face multiple disadvantages. Many families live in cramped accommodation with no outdoor space. Wards in this area also has some of the highest rates of child poverty in the capital and significant educational inequalities exist.

At St Mark’s Stay and Play we aim to give local children the best possible start in life. We provide a safe and welcoming environment where children in their early years can socialise and take part in fun educational activities and run around in our large outdoor play area. We also provide an opportunity for parents/carers to socialise, make new friends and access parenting support.

This is a universal service, funded by the Royal Borough of Kensington and Chelsea. It therefore plays an important role in supporting community cohesion and giving children and families from diverse backgrounds the opportunity to meet and have fun together. The Grenfell Tower Fire highlighted the inequality that exists in this area and our Stay and Play is an important setting where everyone is welcome and the rich diversity of our community is celebrated.

During 2024/25 we worked with 354 individuals (2023/24 – 472). Although these numbers are down on the previous year, more families are attending on a regular basis and sessions continue to be very busy. Feedback from families included:

“I bring my son to Stay & Play most afternoons. We love the garden, the big selection of toys and activities and of course the staff! We have made so many good friends and met lovely people”

“I am incredibly grateful to have Stay & Play still open for the children…The staff are so friendly and welcoming to everyone and it’s a nice, safe, well equipped play area”

“I can’t express how grateful I am to have this free service for the children. The staff are so supportive and informative and myself and the kids love them!”

“Its great, we’ve been coming for years. Love that you’re open during the holidays”

“We love coming to St Mark’s. I bring both my kids…it is amazing in all seasons. The staff are very supportive. They are very friendly and positive every single time we see them. I don’t know what I would do without St Mark’s”

The Catholic Children's Society (Westminster) 14

Trustees’ report Year to 31 March 2025

STRATEGIC REPORT (continued)

Achievements and Performance (continued)

St Francis Family Centre

Tower Hamlets has one of the highest rates of child poverty in the country and the community here has been significantly impacted by both the pandemic and the cost-of-living crisis.

By providing a stimulating environment in which to learn and play, we have helped children thrive and be much better prepared to make a successful transition to school and achieve their full potential.

St Francis receives funding from the London Borough of Tower Hamlets to increase nursery access for children from low-income families who may be at risk of not achieving in the education system. We have also received generous funding from charitable trusts and grant making bodies to support this work.

Parents regularly provide feedback on the difference our service makes:

“I feel very lucky to have found such a wonderful and happy environment for my child”.

“I didn’t know places like this existed. It’s like a dream! I just can’t believe how kind you are and all the different ways you have helped us”.

Our family activity programme was also a great success. For many children, this was the first time they had ever left inner London. Feedback included:

“This is the first time in over 10 years that I've been able to take my children out, since I became disabled. I can't thank you enough for making it possible for us”.

“Our day at the seaside was incredible. Watching the children play freely on the beach for the first time was unforgettable”.

“Thank you for giving our children such a special day. The memories we made will stay with us forever”.

The Catholic Children's Society (Westminster) 15

Trustees’ report Year to 31 March 2025

STRATEGIC REPORT (continued)

Achievements and Performance (continued)

Crisis Funds

Crisis Fund (Westminster): Our Crisis Fund has continued to be a very effective way of providing immediate practical help for children and families in crisis throughout Westminster Diocese. All applications have been responded to within 24 hours and this support has provided a life-line for many families when they have had nowhere else to turn.

Crisis Fund (Southwark): A separately ring-fenced fund has been established for use within the Archdiocese of Southwark. Money for this is raised from fundraising activities that have taken place in parishes and schools in Southwark itself, ensuring income raised in Southwark is spent on beneficiaries from the same area.

Crisis Fund (Arundel & Brighton): CCS established a separately ring-fenced fund for use within the Diocese of Arundel & Brighton. Money for this is raised from fundraising activities which take place in parishes and schools within the Diocese of Arundel & Brighton itself, ensuring income raised in Arundel & Brighton is spent on beneficiaries from the same area.

Crisis Fund (Canon Flood): Following a resolution passed by the board of trustees in July 2022, funds from the Canon Flood Trust have been used to create a Canon Flood Crisis Fund. This has ensured we have additional resources available to support families across Westminster, Southwark and Arundel & Brighton.

Over the course of the year our Crisis Funds helped a total of 675 individuals (2023/24 – 628), distributing over £100,000 in emergency support. We also reached the milestone of having distributed over £1 million since our funds were established.

Issues addressed during the year have included supporting families fleeing domestic abuse and helping families avoid homelessness. We have also continued to help meet families’ basic needs, for example by providing beds for children who have been found to be sleeping on the floor or providing a cooker so destitute parents can provide their children with a warm meal.

Feedback received from Headteachers who have accessed our Crisis Funds to support children in their schools has included:

“This family have experienced unimaginable abuse over the years . . . it brings tears to my eyes when I think about it. Mother and son are so lovely - she works long hours as an elderly carer in a hospital where her son also volunteers in the evening. This help means everything to them and reminds them of the kindness that exists in this world”.

“Thank you so much for the financial support you gave to one of our families. Mum was so grateful and emotional that people were willing to support her. The work that you do is invaluable to so many people who are suffering in these challenging times”.

Parents have also expressed how valuable this support has been:

“Thank you so much for this support. I can’t believe help like this exists. . . it was so quick and discreet, I did not feel judged at all, only offered kindness. It made such a difference and allowed me to care for my niece when she really needed me. I’ll never forget this”.

The Catholic Children's Society (Westminster) 16

Trustees’ report Year to 31 March 2025

STRATEGIC REPORT (continued)

Achievements and Performance (continued)

Crisis Funds (continued)

Grenfell Crisis Fund

This special Crisis Fund created in 2017 in the aftermath of the Grenfell Tower Fire is ringfenced to provide services and funds to those affected by this tragedy. As well as those who were in the tower on the night of the fire, there were hundreds of local residents who witnessed first-hand the events which unfolded and whose lives have, as a consequence, been affected. The shell of the tower remains a constant reminder not only of the fire itself but of the lasting impact it will have on a generation of children and young people who live with it every day. Over the last year the fund has helped support our counselling services delivered in four schools in North Kensington that were impacted by the fire, providing important mental health support for children and families in this community.

Christmas Gift Appeal

Alongside our Crisis Funds, at Christmas we supported 3,339 children and parents/carers (2023/24 - 2,843) by providing food and gifts that were generously donated by our supporters, including parishes, schools and individuals.

Almost £70,000 worth of items were distributed via 100 schools to help disadvantaged families facing severe hardship over Christmas. We also provided support via the Medaille Trust for mothers and children who have been trafficked.

This initiative further ensured we could alleviate the pressures faced by families living in poverty. Below are some examples of families we helped, including feedback received:

“The parents were so worried about not being able to give their children anything on Christmas Day… they are really excited about Christmas now! They have come in to collect the gifts in secret and now plan to wrap them and have them all ready for Christmas morning. It is such a lovely thing for our families, thank you so much”. (Family Support Worker)

“The presents were beautiful and gratefully received by the families concerned. It makes such a huge difference to our families in need to know that they have a present that they can give their children at Christmas, helping them feel just the same as all the other children”. (Headteacher of a Primary School)

“From the bottom of our hearts I would like to thank you so much for your generous donations to our families. All of those who received gifts are living in temporary hostels and B&Bs . . . the children have no toys or books and were facing a joyless Christmas. Now these children can play with their very own toys on Christmas day. You have made our families very happy”. (Headteacher of a Primary School)

“The students who received your gifts are very vulnerable. Many are young carers and some have fled domestic abuse and neglect. They carry a lot of weight on their young shoulders, and it is lovely to be able to give them these gifts and make them feel special and loved. Thank you again to everyone who donates to this appeal and makes all this possible.” (Deputy Head of a Secondary School)

The Catholic Children's Society (Westminster) 17

Trustees’ report Year to 31 March 2025

STRATEGIC REPORT (continued)

Achievements and Performance (continued)

Connect-Ed School Counselling and Therapy Services

Over the course of the year we delivered therapeutic services for pupils in 74 schools (both faith based and community) across the Diocese of Westminster and Archdiocese of Southwark (2023/24 – 77). These included primary, secondary and special schools. In total our Connect-Ed counselling and therapy service worked with 2,704 individuals (2023/24 – 3,144). This number is down on the previous year as we have offered more one-to-one support for children with complex needs, rather than group interventions.

Outcomes achieved for pupils during the year included:

We collect feedback from children, parents/carers and school staff on an ongoing basis to measure the impact of this work and a sample is included below:

Children:

“I like talking about stuff in therapy. It helped me feel calm when I was nervous.”

“Before, I didn’t have friends and now I do. I feel better in school.”

Parents/carers:

“He seems much more relaxed and happier.”

“She talks more now – we have proper conversations and I can tell she feels more confident.”

School staff:

“She is happier, more settled, and better able to manage her emotions. Therapy has made a real difference”.

“I’ve seen a big improvement in his ability to stay focused in class”.

Senior Leaders in schools have also highlighted the impact our service has had:

“For us, this service is essential. By addressing our pupils’ emotional needs, it helps them to learn. It is a vital part of our school provision”.

“The support we’ve had from the therapist has been transformational for all the children who have been supported here”.

The Catholic Children's Society (Westminster) 18

Trustees’ report Year to 31 March 2025

STRATEGIC REPORT (continued)

Achievements and Performance (continued)

Connect-Ed Mental Health Training

Over the last year we have delivered training sessions, workshops and assemblies for 7,146 school staff, parents/carers and pupils. This figure is significantly higher than in previous years (2023/24 – 4,095) and reflects our increasing efforts to promote a whole school approach to mental health and emotional wellbeing, working closely with key adults in children’s lives. We have also delivered sessions for pupils and developed resources for Children’s Mental Health Week, helping children learn about the importance of supporting one another.

Many of the school staff who received training had never accessed mental health training before. Topics covered included:

Feedback from school staff has included:

“It was really helpful discussing children in our care and seeing how I can implement different techniques and improve my approach to situations…the trainer was amazing”.

“Very informative and engaging, gave strategies I can use within my daily practice”.

“I now have a good understanding of the different types of trauma and will take time to model these strategies with the whole class”.

“I now have my next steps of what strategies I can try with some of my children… Thank you for an amazing session - this has really helped my practice as an early career teacher (ECT)”.

The Catholic Children's Society (Westminster) 19

Trustees’ report Year to 31 March 2025

STRATEGIC REPORT (continued)

Achievements and Performance (continued)

Rainbows Bereavement Support Programme

We have provided Rainbows training for 394 staff from across 62 schools (2023-24 – 66). The Rainbows Bereavement Support Programme training has ensured schools can offer structured support for pupils who have experienced a bereavement or loss in their lives, helping them feel less alone with their grief and process their feelings in a safe and supportive environment. Feedback on the training has included:

“Really interesting and insightful training. Useful to talk about children within our own school and specific behaviour we have noticed”

“It was great to have such open conversations around grief… very sensitively delivered…excellent training”

Most importantly we have received excellent feedback on the impact of the Rainbows groups:

“It has been a wonderful resource to have, enabling us to approach children struggling with loss in the right way.”

“Staff across the school comment on children's growth in confidence, increased engagement in the classroom and improvement in social skills since taking part in a Rainbows group.”

Pastoral Awareness

Through our work with schools we seek to encourage children and young people to show concern for and support local children and families in need. In this way we help children gain a better understanding of Catholic Social Teaching and how to promote the Common Good.

We engaged with over 100 schools during the year, delivering assemblies and providing presentations and resources. We also held our Nativity Service at Westminster Cathedral which was attended by 2,800 children from schools across London and Hertfordshire.

Fundraising

Thanks to the generosity and kindness of individuals, schools, parishes and charitable trusts 2024/25 has been a strong year for income generation across key areas. Income from grants stood at £270,901 (as against £185,029 in 2023/24). Income from donations and appeals performed well with £668,910 raised in total as against £568,550 in 2023/24. We have been particularly grateful to ‘Friends of CCS’ who set up regular payments to support our work.

The Catholic Children's Society (Westminster) 20

Trustees’ report Year to 31 March 2025

STRATEGIC REPORT (continued)

Financial Review

Results for the year

The total income for the year to 31 March 2025 was £2,949,689 (2023/24 - £3,167,568). The principal funding sources were donations and legacies and income from charitable activities. The total expenditure for the year to 31 March 2025 was £2,901,497 (2023/24 – £2,645,134). The principal area of charitable expenditure related to our Connect-Ed School Counselling and Therapy Services.

In 2024/25 a surplus of £48,192 was achieved before realised and unrealised gains and losses on investments (2023/24 – surplus of £522,434). Net realised and unrealised losses on our investments amounted to £118,383 (2023/24 – gains of £11,071)

The Board’s reserves policy is to have general funds, which it terms “free reserves” sufficient to meet one year’s unrestricted expenditure. At the end of 2024/25 this sum stood at £2,133,177 (2023/24 – £2,074,243) which is based on total funds of £7,045,521 (2023/24 – £7,115,712) less the restricted and designated funds of £687,327 (2023/24 – £775,660) and £4,225,017 (2023/24 – £4,265,809) respectively.

CCS’s free reserves at the year-end were the equivalent to approximately 10 months’ unrestricted expenditure based on the forecast for 2025/26, slightly below target. In determining the appropriate level of reserves the trustees have taken into account the need to provide a degree of security for direct charitable activities. Not least of these are the longterm functions of the Post Adoption and Aftercare Service. This work is demanding of skilled resources and heavy in terms of caseload; 2024/25 saw us involved in supporting 401 individuals. This is an enduring commitment as, by law, we must keep records for between 75 years and 100 years and offer a post adoption service throughout the lives of any of those involved in the adoption process.

Most of the administrative and support costs needed to enable this service to function effectively are not funded from statutory income and have to be met from CCS’s own funds. The continued cost of our Post Adoption and Aftercare Service in 2024/25 was £211,045

Investment policy and performance

The Trustees have adopted a general statement of an ethical investment policy.

The Charity’s ethical investment policy is based on Catholic teaching and reflects a number of Papal encyclicals including Laudato Si’ and more recently Fratelli Tutti both from Pope Francis. Essentially this means respect for life, respect for the dignity of the person, Catholic teaching on war and peace, economic justice and protecting the environment. Increasingly there is scrutiny of corporate responsibility in all these areas including ESG (environmental, social and governance) screening.

The Catholic Children's Society (Westminster) 21

Trustees’ report Year to 31 March 2025

STRATEGIC REPORT (continued)

Financial Review (continued)

Investment policy and performance (continued)

Under Charity Law and Church teaching CCS’s investments are managed in accordance with CCS’s ethical investment policy on a discretionary basis by Charles Stanley & Co Limited and Killik & Co. The trustees must seek to obtain the best financial return possible whilst also maintaining CCS’s ethical investment policy which is based on not having substantial holdings in companies that are involved in the sale of tobacco, armaments, fossil fuels and artificial means of contraception, gambling, or the artificial creation of human life. The judgement and decisions to invest or disinvest reflect the Church’s teaching which promotes the dignity and sanctity of human life and the importance of society in general.

The Board has a Finance Committee comprising five members of the Board who monitor the performance of the charity’s funds and receive regular valuations and updates of the portfolios which are reviewed at each committee meeting. This Committee meets at regular intervals and once a year with representatives of the investment management companies. The Board, which is fully informed of the Finance Committee’s deliberations, is content to maintain the holdings to allow for flexibility in meeting the charitable demands of CCS.

The market value of investments held was £6,140,439 at 31 March 2025 (2024 – £5,758,991). The yield on listed investments is about 4% based on the average market value, which is considered satisfactory. Net realised and unrealised losses on our investments amounted to £118,383. The trustees regularly review our portfolio of investments with our investment managers.

The charity’s fixed assets

Acquisitions and disposals of fixed assets during the year are recorded in notes to the financial statements.

The Catholic Children's Society (Westminster) 22

Trustees’ report Year to 31 March 2025

STRATEGIC REPORT (continued)

Plans for the future

Introduction

Our work has continued to grow in terms of both reach and impact, with a 25% increase in beneficiaries during 2024/25. The overarching strategic aims which will guide our work over the years ahead include:

Post Adoption and Aftercare Services

We will ensure the service is compliant with the National Minimum Standards for Adoption Support Agencies 2011 (updated 2014), as required by Ofsted. We will also strive to offer service users high quality provision, in keeping with our ‘Outstanding’ Ofsted rating, and reduce waiting times. In addition, we will build capacity by further developing our electronic database to help enhance our ability to quickly locate and retrieve files from our archives.

St Mark’s Stay and Play

We will offer a full range of fun indoor and outdoor activities, supporting the wellbeing and healthy development of children in their early years. We will also seek to further strengthen our partnerships with local services, including Early Help, speech and language therapists and the local children’s centres. By working collaboratively in this way we hope to offer holistic support for children and families and give children the best possible start in life.

In addition, we will link this service with the wider expertise within our organisation, adding value to our offer. This will include running support sessions for parents/carers, helping them develop new skills and approaches to enhance their children’s communication skills and their social and emotional development.

St Francis’ Family Centre

Over the coming year we will offer children and families early years education of the highest quality. We will also undertake capital works to expand our capacity at the centre, with a view to increasing our operating hours to support more children and families. These extended opening hours will be particularly beneficial for working parents.

The Catholic Children's Society (Westminster) 23

Trustees’ report Year to 31 March 2025

STRATEGIC REPORT (continued)

Plans for the future (continued)

Crisis Funds

We will ensure that our Crisis Funds provide immediate practical help for families in crisis. Every penny donated to our Crisis Funds will be given out via emergency grants. The Grenfell Crisis Fund will continue to assist families and children affected by the Grenfell Tower fire.

Christmas Gift Appeal

We will work with individuals, parishes and schools to increase donations, enabling us to support even more disadvantaged children and families over Christmas.

Connect-Ed School Counselling and Therapy Services

We will extend the reach of this service and work with more schools. With the appointment of our Head of Partnerships and Communications, we will execute an ambitious growth strategy to increase our provision to over 110 days of counselling/therapy per week. We will also continue to roll out our guided intervention programmes for schools, empowering school staff to provide targeted early support for vulnerable children.

Connect-Ed Mental Health Training

Mental health training has been a significant growth area for CCS and will continue to be a key focus over the year ahead, ensuring more school staff have the knowledge and skills to support children experiencing mental health difficulties. An important element of this will include providing training for Mental Health Leads in schools, ensuring they are supported to develop and implement an effective whole school approach to mental health and wellbeing.

Training for parents/carers will also be delivered to more schools, ensuring all key adults in children’s lives have a strong understanding of how to both support children experiencing difficulties and promote their positive mental health.

Pastoral Awareness

We will seek to engage with more schools across Westminster Diocese, Arundel & Brighton Diocese and the Archdiocese of Southwark. Developing engaging and differentiated teaching resources will be an important part of this work, encouraging pupils to learn more about Catholic Social Teaching and inspiring them to work together to promote the Common Good.

Fundraising

We will continue to build on our success in securing income from a diverse range of income streams. Our priority is to work as cost effectively as possible and achieve maximum return on investment, ensuring as much of the charity’s resources as possible are focused on directly supporting children and families in need.

The Catholic Children's Society (Westminster) 24

Trustees, report Year to 31 M8r¢h 2025 STRATEGIC REPORT (Continu￿1) Prlnelpal rfsks and uncertaintles In compliance with The Charrti8s Act 2011. CCS'S Trustees undertake an annual risk assessment of the charily. The truslees, in assessing risk. considw the ftAlowing risk areas.. govemance and management- IT and cybèr securily,. operational.. safeguarding,. finan¢ial,' external- raputatK)nal," health and safety-. and COM￿lance with 18ws and regulation5. Thèsè are assessed using a scorin9 sys18m ft>r severity ol impaci and lik¢liho(xl of occurrence. An overall gross risk score is (%l(xJlated and establisheLI ranging from 1-8-. {Low}. ￿17 IMèdium} and 18-25 {High). The 2024125 rbsk assessment hdÈntif￿d no htgh retained risks. There were 12 medlum retained risks spread a￿0$$.. • Operati(Ino1 Ri%ks including the potent￿1 k)ss of key managers. breaches of GDPR 8nd parKlemics impathng setvice del￿￿- Miligated by 51aff training and business continuity IT and Cyber Securrty Ilsks including ¢Jafflap ol IT systems. loss of daia, virus andlor ransomwar4 - Mitigated through robust IT security systBms. cyber security training for staff and annual penetratk)n tesb"ng', • Safeguarding Risks due to the {x>Mp￿X nee¢Js of thildren and adults supported by CCS Miligaled through staff training. wèekly safeguarding m8eting5, Strong oversi9ht al senK)r managemont and Lw)vemance level. cle8r p)lIc￿SIpr0¢edures and strong r￿￿￿(9￿￿ systems.. • Finanual Risks e.g fall in vabje of investments. loss of income, cash flow issues Mitigatèd by regular ieview ol ￿r investmenl slralwy, a d(verse portfolio Df incomè streams and sustaining appropriate level of free resetves- + Extcinal Risks such as allegalions concerning non-recent abuse or past pradice Mitigated thiough maintsinirh9 appropriate insurance arTrd ietaining detailed records, in line with dat8 retention p)liues. In all risk areas. poI￿leS and PTocedurÈs ar• in place which are monito￿d and rewiewed regularty to Mi￿gate w>tèntial risk to the chaiity. In recent y88rs sKJnificant unforeseen risks have emerged. $u¢h as Ihe COVIO-19 pandemic and invasion of Ukraine. whi(* resulled in a substantial fall in the value of our investments. These have subseqventty largely recovered WÈ are mirMJlul of this potential volatilily. Our current Jevel ol free reserves wll help miligate some of this risk. The Trustees. Report I￿rUding the Strategic Rep￿WaS approved by the Iruslees and signed on their behalf by- Fr Dawd Reilty Chairman Dale.. The Catholic Children's Society {Weslminsler} 25

Independent auditor’s report Year to 31 March 2025

Independent auditor’s report to the members of The Catholic Children’s Society (Westminster)

Opinion

We have audited the financial statements of The Catholic Children’s Society (Westminster) (the ‘charitable company’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet and statement of cash flows, the principal accounting policies and the notes to the financial statements. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, including the trustees’ report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

The Catholic Children's Society (Westminster) 26

Independent auditor’s report Year to 31 March 2025

Other information (continued)

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement contained in the trustees’ report, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied 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 from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

The Catholic Children's Society (Westminster) 27

Independent auditor’s report Year to 31 March 2025

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

How the audit was considered capable of detecting irregularities including fraud

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the charitable company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:

The Catholic Children's Society (Westminster) 28

Independent auditor's report Year to 31 2025 AudIt0￿S r•sponsibilities forthg audil of Ihe financial st#t•m•nts (continued} How the audlt was considered c8pable of ddocting inpgul8ritsos Including fraud (￿nIlnued) assessed whether judgements and assumptions made in detemiining Ihe accounting ésb.ma￿s sel out in the aC￿U￿ting w)1￿leS were indKative ol potential bias., and used dats analyt￿ to hyentify any signtficant or unusual Iransaclions and identity the ratK)nale for Ihem. In rèsponsè to the risk of irregularib.es and non-complian￿ wth laws and regulation5, W8 designed proc£durès which include(l. btrt wer8 not limiled to.. agreeing finanLyal Stalement dkSclosu￿ to underlying suppoitng do(wmentation' ading th8 minutes of trustee meetirKJs- and enquiring of managemenl as to adual 8nd rx)t6ntial liligation and daims., There are inheTenl limitaiions in (Ajr audil prC￿aures d8wbed above. The more fymoved th81 laws and règulalions are from financtal transactions. the less likety Il is that we would become aware of non-eompliance. Auditing slarKlards alsolimitthe audit pro¢edures required to identrfy non-compliance wth laws and regulations to enquiry of Ihg directors and olher rnana9ement and the inspection of regulatrKy and legal CorreSp￿d￿)¢e, rf any. Maierial mrsslalements that arise due to fraud can b& harder to delect than thosa that arise from èrror as they may invofve deliberate concealment or collusiorb. A further descriptpon of our responsibilrfies fi￿ 8udit of the financial statements is located on the Financial Reporiing Council's websi¢e at www.frc.org.uldauditorsresponsibl¥b¢s. This description foms part of our auditorfs repoTL Use of our Teport This report is made solely to the charilabk companls members, as a body, in accordanee with Chaptèr 3 of Part 16 of Ihe Cotnpanies Acl 2006. Our audit work has been undertaken so that we might stale lo the tharitab￿ companrfs members those matters we are required to state to Ihem in an auditorfs rep(It and for olher purposè. To the fullest oxtent pertnitted by law. we do not accepi or assume responsibilily to anyone othèr than the chaTilablg company arhd the chaiilable companls members as a body, for ouraudilwort(, for Ihis report. or for the opin￿n$ we have lomied. Gumayel Miah {SenK>r St ulory Auditor) For and on bèhalf ol Buzzacott Audit LLP. Stalutory Auditor 130 WrKxI Street Londo EC2V 6DL The Catholic Children's Society IWestminst8r) 29

Statement of financial activities – incorporating the income and expenditure account Year to 31 March 2025

Notes
Un-
restricted
funds
£
Restricted
funds
£		 2025
Total
funds
£		 Un-
restricted
funds
£
Restricted
funds
£
2024
Total
funds
£
Income from:
Donations and Legacies
1
Charitable Activities
2
Investments
3
Other Trading Activities
4
Other sources
5
Total income

Expenditure on:
Raising funds
6
Charitable Activities
7
Total expenditure
Net income (expenditure)
before investment gains
(losses)
Net (losses) gains on the
revaluation and disposal of listed
investments
13
Net income (expenditure) and
net movement in funds

Reconciliation of funds:
Total funds brought forward
at 1 April 2024

Total funds carried forward
at 31 March 2025
888,421

783,132

224,122

34,145

410,329
371,603

237,379

558

––

––


1,260,024
1,020,511

224,680

34,145

410,329		 1,253,569
747,864
258,105
31,169
340,712
270,060

265,514

575

––

––		 1,523,629
1,013,378
258,680
31,169
340,712
2,340,149
609,540		 2,949,689 2,631,419
536,149		 3,167,568

288,088

1,915,536

––

697,873
288,088
2,613,409		 211,581
1,727,484
––

706,069		 211,581
2,433,553
2,203,624
697,873		 2,901,497 1,939,065
706,069		 2,645,134
136,525
(88,333)
48,192		 692,354 (169,920) 522,434

(118,383)		 ––
(118,383)		 11,071
––		 11,071

18,142
(88,333)
**(70,191) **		 703,425 (169,920) 533,505
6,340,052
775,660

7,115,712		 5,636,627
945,580		 6,582,207
6,358,194
687,327		 7,045,521 6,340,052
775,660		 7,115,712

All recognised gains and losses are included in the above statement of financial activities.

All of the charity’s activities derived from continuing operations during the above two financial periods.

The Catholic Children's Society (Westminster) 30

Balance sheet 31 March 2025 2025 2025 2024 2024 Nol8S Fixed assets T2ryble asseis Inveslments 12 13 743.300 6,140,439 6.883,739 788.1J4 5,7S8,991 6,541.185 urr¢nt assets DBblors Cash at bank and in hand 14 285.341 354.135 639,476 330,688 701,285 1.031,973 Credllors: arr￿Uftts d thin one year Not current assets 15 1477.6941 1463.4461 161,782 568,527 Total net o$$e18 7.045.521 7,115,712 Tho lunds olthe charity: ReslfKted funds UnrestrKted lut¥Js . Gen&ral fvnds . D88ignaled fund5 16 687.327 775,660 17 2.133.177 17 4,225.017 2.074,243 4.265.809 6,358,194 7,045,521 6,340,052 7,115,712 Approved by the Irustees of The Caiholic Children's Society (Weslminstei}. Company RegisiratiDn Number 085235 (England and Wales) and Charity Registrat￿n Number 210920, and signed thèir by.. Fr David Reilly Chairman Dale.. 3 ￿1& The Catholic Children's Society Iweslminslerl 31

Statement of cash flows Year to 31 March 2025

Notes
2025
£


(68,526)


224,680
(3,474)
2,270,317
(2,818,867)
(327,344)

(395,870)


820,823


424,953		 2024
£
300,621
254,618
(4,790)
352,685
(995,672)
(393,159)
(92,538)
913,361
820,823
Cash flows from operating activities:
Net cash used in operating activities
A
Cash flows from investing activities:
Dividends and interest from investments
Purchase of tangible fixed assets
Proceeds from the disposal of investments
Purchase of investments

Net cash used by investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at 1 April 2024
B
Cash and cash equivalents at 31 March 2025
B

Notes to the Statement of Cash Flows for the year ended 31 March 2025

A Reconciliation of net expenditure to net cash flow from operating activities

Net income (expenditure) for the year (as per the statement of
financial activities)
Adjustments for:
Depreciation charge
Net losses (gains) on disposal and revaluation of listed investments
Dividends and interest from investments
Decrease (increase) in debtors
Increase in creditors
Net cash used in operating activities		 2025
£
(70,191)
48,368
118,383
(224,680)
45,347
14,247
(68,526)		 2024
£
533,505
62,872
(11,071)
(258,680)
(61,198)
35,193
300,621

B Analysis of cash and cash equivalents

Cash at bank and in hand
Cash held by investment managers
Total cash and cash equivalents		 2025
£
354,135
70,818
424,953		 2024
£
701,286
119,537
820,823

The Catholic Children’s Society (Westminster) did not have any borrowings or finance lease obligations at any point during the period of report. Therefore, no additional disclosure is provided in relation to the changes in net debt.

The Catholic Children's Society (Westminster) 32

Principal accounting policies 31 March 2025

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are laid out below.

Basis of preparation

These financial statements have been prepared for the year to 31 March 2025 with comparative information presented in respect of the year to 31 March 2024.

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant accounting policies below or the notes to these financial statements.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Companies Act 2006 and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

The financial statements are presented in sterling and are rounded to the nearest pound.

Critical accounting estimates and areas of judgement

Preparation of the financial statements requires the trustees and senior management to make significant judgements and estimates.

The items in the financial statements where these judgements and estimates have been made include:

Assessment of going concern

The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these financial statements. The trustees have made this assessment in respect to a period of one year from the date of approval of these financial statements.

The trustees of the charity have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern and that it will have sufficient resources to meet its liabilities as they fall due.

The Catholic Children's Society (Westminster) 33

Principal accounting policies 31 March 2025

Income

Income is recognised in the period in which the charity has entitlement to the income, the amount of income can be measured reliably and it is probable that the income will be received. Income is deferred only when the charity has to fulfil conditions before becoming entitled to it or where the donor or funder has specified that the income is to be expended in a future accounting period.

Donations

Donations are recognised when the charity has confirmation of both the amount and settlement date. In the event of donations pledged but not received, the amount is accrued where the receipt is considered probable. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

Legacies

Legacies are included in the statement of financial activities when the charity is entitled to the legacy, the executors have established that there are sufficient surplus assets in the estate to pay the legacy and any conditions attached to the legacy are within the control of the charity.

Entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity or the charity is aware of the granting of probate, but the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title of the asset having been transferred to the charity.

Gifts in kind

Donated goods are recognised at fair value unless it is impractical to measure this reliably in which case a derived value, being the cost of the item to the donor, is used. An equivalent amount is included as expenditure except where the donated good is a fixed asset in which case the corresponding amount is included in the appropriate fixed asset category and depreciated over the useful economic life in accordance with the charity’s accounting policies.

In accordance with the Charities SORP FRS 102 the value of volunteer time is not recognised.

The Catholic Children's Society (Westminster) 34

Principal accounting policies 31 March 2025

Income (continued)

Grant and fee income

Grants and fee income from government and other agencies have been included as income from charitable activities where these amount to a contract for services, but as donations where the money is given in response to an appeal or with greater freedom of use, for example monies for core funding.

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Expenditure

Expenditure is recognised as soon as there is a legal or constructive obligation committing the charity to make a payment to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. All expenditure is stated inclusive of irrecoverable VAT.

Expenditure comprises direct costs and support costs. All expenses, including support costs, are allocated or apportioned to the applicable expenditure headings. The classification between activities is as follows:

Allocation of support and governance costs

The majority of costs are directly attributable to specific activities. Office costs and propertyrelated costs are apportioned by staff members, staff time or usage. Governance costs (which comprise the costs associated with the public accountability of the charity (including audit costs) and costs in respect of its compliance with regulation and good practice) are split across the expenditure headings in the same ratio as for the remainder of the support costs.

The Catholic Children's Society (Westminster) 35

Principal accounting policies 31 March 2025

Tangible fixed assets

All assets costing more than £2,000 for computers and £1,000 for other assets, and with an expected useful life exceeding one year, are capitalised at cost.

Functional freehold property

Freehold properties used for the direct charitable work of the charity are included in these financial statements at cost at the date of acquisition together with the cost of additions and improvements to date. Functional freehold properties are depreciated at a rate of 2.5% per annum on a straight line basis in order to write the buildings off over their estimated useful economic life to the charity.

No depreciation is provided on freehold land.

Functional leasehold property

Property leases used for the direct charitable work of the charity are included in these financial statements at their cost at the date of acquisition and are depreciated over the term of the lease on a straight line basis in order to write the lease off over its term.

Other tangible fixed assets

Other tangible fixed assets are capitalised at cost and depreciated at the following annual rates in order to write them off over their estimated useful lives:

Fixed asset investments

Listed investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price.

The charity does not acquire put options, derivatives or other complex financial instruments.

The main form of financial risk faced by the charity is that of volatility in equity markets and investment markets due to wider economic conditions, the attitude of investors to investment risk, and changes in sentiment concerning equities and within particular sectors or sub sectors.

Realised gains (or losses) on investment assets are calculated as the difference between disposal proceeds and their opening carrying value or their purchase value where the investment is acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their carrying value at that date. Realised and unrealised investment gains (or losses) are combined in the statement of financial activities and are credited (or debited) in the year in which they arise.

Cash held by the investment manager for re-investment is included as a component of fixed asset investments.

The Catholic Children's Society (Westminster) 36

Principal accounting policies 31 March 2025

Debtors

Debtors are recognised at their settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid. They have been discounted to the present value of the future cash receipt where such discounting is material.

Cash at bank and in hand

Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition. This excludes cash held by the investment manager for re-investment which is included as a component of fixed asset investments as noted above (but deemed to be a cash and cash equivalent given that the cash is accessible at short notice).

Deposits for more than three months but less than one year have been disclosed as short term deposits. Cash placed on deposit for more than one year is disclosed as a fixed asset investment.

Creditors and provisions

Creditors and provisions are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors and provisions are recognised at the amount the charity anticipates it will pay to settle the debt. They have been discounted to the present value of the future cash payment where such discounting is material.

Fund structure

General funds represent those monies which are freely available for application towards achieving any purpose that falls within the charity’s charitable objects.

Designated funds comprise monies set aside out of unrestricted general funds for specific future purposes or projects and funds which represent the value of fixed assets which cannot be realised without compromising the ongoing activities of the charity.

Restricted funds comprise monies raised for, or their use restricted to, a specific purpose, or contributions subject to donor imposed conditions.

Leased assets

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the statement of financial activities on a straight-line basis over the term of the lease.

Pension costs

Contributions to the group personal pension scheme are charged to the statement of financial activities when they become payable.

The Catholic Children's Society (Westminster) 37

Notes to the financial statements 31 March 2025

1 Income from donations and legacies

Unrestricted
funds
£		 Restricted
funds
£		 2025
Total
£		 Unrestricted
funds
£
4,660
478,859
770,050
1,253,569		 Restricted
funds
£
2024
Total
£
Grants
Donations and appeals
Legacies		 5,200
563,007
320,214		 265,700
105,903
—
270,900

668,910

320,214		 180,369
89,691
––
185,029

568,550

770,050
888,421 371,603
1,260,024		 270,060
1,523,629

The charity received gifts in kind totalling £68,510 (2023/24 – £60,250) which have been included within unrestricted donations above. These include donated goods for use by the charity such as gift vouchers.

Subsequent to the year end, the charity received confirmation that a distribution of £290,000 had been agreed in favour of the charity in respect of a legacy in which the charity held a residuary interest, but was pending sale of assets within the deceased’s estate. This amount is not included in the above, and will be recorded as income in the 2025/26 financial statements.

2 Income from Charitable Activities

Unrestricted
funds
£		 Restricted
funds
£
2025
Total
£		 Unrestricted
funds
£
Restricted
funds
£
2024
Total
£

1,013,378
Services to schools and local
authorities		 783,132 237,379
1,020,511		 747,864
265,514
783,132 237,379
1,020,511		 747,864
265,514
1,013,378

Nursery Education Grant fees of £71,847 (2023/24 – £61,799) were received from the London Borough of Tower Hamlets.

3 Income from investments

Income from investments
Unrestricted
funds
£		 Restricted
funds
£		 2025
Total
£		 Unrestricted
funds
£
Restricted
funds
£
2024
Total
£
Listed investments
Bank interest receivable		 218,620
5,502		 —

558
218,620

6,060		 248,635
9,470
––

575
248,635

10,045
224,122 558
224,680		 258,105
575
258,680

4 Income from other trading activities

Unrestricted
funds
£		 Restricted
funds
£
2025
Total
£		 Unrestricted
funds
£
Restricted
funds
£
2024
Total
£
Sales of Christmas cards and
gifts		 34,145 —
34,145		 31,169
––
31,169
34,145 —
34,145		 31,169
––
31,169

The Catholic Children's Society (Westminster) 38

Notes to the financial statements 31 March 2025

5 Income from other sources

Unrestricted
funds
£		 Restricted
funds
£

2025
Total
£		 Unrestricted
funds
£		 Restricted
funds
£
2024
Total
£
Rents receivable
Caretaker services to tenants
Conference room hire
Recoverable utility costs
Other general income		 316,651
13,459
3,430
74,319
2,470		 —
—
—
—
—		 316,651
13,459
3,430
74,319
2,470		 272,047
8,443
5,505
43,036
11,681		 ––
––
––
––
––
272,047

8,443

5,505

43,036

11,681
410,329 — 410,329 340,712 ––
340,712

6 Expenditure on raising funds

Unrestricted
funds
£		 Restricted
funds
£
2025
Total
£		 Unrestricted
funds
£
Restricted
funds
£
2024
Total
£
Staff costs (note 10)
Advertising and promotion
Investment manager’s fees
Other trading activities
Other direct costs
Allocated of support costs
(note 8)		 105,581
32,220
63,690
18,592
5,275
62,730		 —
—
—
—
—
—		 105,581
32,220
63,690
18,592
5,275

62,730		 78,915
24,456
31,257
21,874
6,015
49,064
––

––

––

––

––

––		 78,915
24,456
31,257
21,874
6,015

49,064
288,088 —
288,088		 211,581
––
211,581

7 Expenditure on charitable activities

Unrestricted
funds
£		 Restricted
funds
£
2025
Total
£		 Unrestricted
funds
£
Restricted
funds
£
2024
Total
£
Post Adoption & Aftercare
St. Mark’s Stay & Play
St. Francis Family Centre
Crisis Funds
Connect-Ed Mental Health
Services
Rainbow Bereavement
Support Programme
Pastoral Awareness
Family Support Services		 186,045
23,623
278,274
—
1,310,007
—
87,195
30,392		 25,000
44,696
20,742
102,447
433,739
51,974
8,698
10,577
211,045

68,319

299,016

102,447

1,743,746

51,974

95,893

40,969		 189,125
61,711
166,231
––
1,233,774
––
65,805
10,838
25,000

––

40,107

101,771

478,061

52,286

2,890

5,954
214,125

61,711

206,338

101,771

1,711,835

52,286

68,695

16,792
1,915,536 697,873
2,613,409		 1,727,484
706,069
2,433,553

The Catholic Children's Society (Westminster) 39

Notes to the financial statements 31 March 2025

8 Support costs

Support costs
Basis of
allocation		 Raising
funds
£
Post
adoption
and after
care
services
£		 St. Mark’s
Stay & Play
£
St. Francis
Family Centre
£
Connect-Ed
Mental Health
Services
£
Pastoral
awareness
£		 2025 Total
funds
£
Finance, human resources and
general office
Management
Marketing & Communications
Direct administrative support
Premises Costs, Equipment &
Utilities
Legal and professional fees
Depreciation
Governance costs
2025 Total funds		 Staff No’s
Usage & Staff Time
Staff Time
Usage & Floor Space
Usage & Staff No’s
Usage & Staff No’s
Support Cost Split		 6,805
10,240
2,173
2,741
20,854
16,592
497
2,828
17,014

5,120

4,031

5,080

23,844

7,180

1,243

3,907
6,805

5,120

1,292

1,630

6,052

757

497

1,470
17,013

5,121

4,054

5,099

28,456

1,893

21,088

3,788
204,159

22,529

35,507

12,187

50,696

34,377

21,052

25,389
3,403

5,120

1,187

1,493

9,495

379

248

1,253
255,199

53,250

48,244

28,230

139,397

61,178

44,625

38,635
62,730
67,419
23,623
86,512
405,896
22,578
668,758
Basis of
allocation		 Raising
funds
£
Post
adoption
and after
care
services
£		 St. Mark’s Stay
& Play
£
5,890
5,091
2,028
13,845
600
655
2,447
30,556
St. Francis
Family Centre
£
14,726
5,091
5,074
27,845
1,500
33,023
7,597
94,856
Connect-Ed
Mental Health
Services
£
161,982
22,401
16,004
48,099
16,500
26,436
25,371
316,793
Pastoral
awareness
£
2024 Total
funds
£
Finance, human resources and
general office
Management
Direct administrative support
Premises Costs, Equipment &
Utilities
Legal and professional fees
Depreciation
Governance costs
2023 Total funds		 Staff No’s
Usage & Staff Time
Staff Time
Floor Space
Usage
Usage
Support Cost Split		 5,890
10,182
2,028
25,640
600
795
3,929		 14,726
5,091
5,074
25,040
1,500
1,636
4,620		 2,945
5,091
1,015
7,605
300
327
1,505		 206,159
52,947
31,223
148,074
21,000
62,872
45,469
49,064 57,687 18,788 567,744

The Catholic Children's Society (Westminster) 40

Notes to the financial statements 31 March 2025

9 Net income (expenditure) and net movement in funds

This is stated after charging:

2025
Total
£
2,167,194
16,950
––
48,368		 2024
Total
£
2,027,610
18,840
2,400
62,872
Staff costs (note 10)
Auditor’s remuneration (including VAT)
- Statutory audit services
- Tax advice
Depreciation

10 Staff costs and remuneration of key management personnel

Staff costs and remuneration of key management personnel
Staff costs during the year were as follows: 2025
Total
£		 2024
Total
£
Wages and salaries
Social security costs
Other pension costs
Recruitment costs
Agency staff costs
Redundancy costs		 1,825,498
158,134
162,392		 1,703,557
141,948
140,732
2,146,024
5,085
16,085
––		 1,986,237
11,195
11,380
18,798
2,167,194 2,027,610

Payments to agency staff during the year reflect the need to cover staff annual leave and sickness.

The average number of employees during the year, analysed by function, was as follows:

2025
Number		 2025
FTE
2024
Number
2024
FTE
Raising funds
Charitable activities
Indirect support		 2
74
8
2

39

6		 2
69
8
2

37

6
84
47		 79
45

FTE = Full time equivalents

In addition to the above, a great amount of time, the value of which is impossible to quantify for the purpose of these financial statements, was donated by 35 volunteers throughout the period (2023/24 – 41). Activities undertaken included assisting at events, fundraising, general office duties and supporting with our Christmas Gift Appeal.

The number of employees who earned more than £60,000 during the year (including taxable benefits but excluding employer pension contributions) was as follows:

2025 2024
£60,001 to £70,000
£70,001 to £80,000
£80,001 to £90,000		 2
1
1		 2
1
1

The Catholic Children's Society (Westminster) 41

Notes to the financial statements 31 March 2025

10 Staff costs and remuneration of key management personnel (continued)

The key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day to day basis comprise the trustees, the Chief Executive Officer and the Senior Management Team. The total remuneration (including taxable benefits and employer's pension contributions) of the key management personnel for the year was £345,506 (2023/24 – £343,990).

No trustee received any remuneration in respect of their services during the period (2023/24 – £nil).

No out of pocket travelling expenses were reimbursed to trustees during the year (2023/24 – £nil).

11 Taxation

The company is a charity under the Finance Act 2010 (schedule 6, paragraph 1) definition. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains within categories covered by the Corporation Tax Act 2010 (part 11, chapter 3) or the Taxation of Chargeable Gains Act 1992 (section 256), to the extent that such income or gains are applied exclusively to charitable purposes.

No direct tax charge arose in the period.

12 Tangible fixed assets

Tangible fixed assets
Freehold
land,
buildings
and leases
£		 Equipment
unrestricted
£		 Equipment
restricted
£		 Total
£
Cost
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for year
At 31 March 2025
Net book values
At 31 March 2025
At 31 March 2024		 1,095,326
––		 287,390
3,474		 66,798
––		 1,449,514
3,474
1,095,326 290,864 66,798 1,452,988
347,839
31,791		 269,069
12,476		 44,412
4,101		 661,320
48,368
379,630 281,545 48,513 709,688
715,696 9,319 18,285 743,300
747,487 18,321 22,386 788,194

It is likely that the open market values of the charity’s freehold land and buildings are substantially higher than their book values based on cost. The amounts of such differences cannot be ascertained without incurring significant cost, which, in the opinion of the trustees, is not justified in terms of the benefit to the users of the financial statements.

The Catholic Children's Society (Westminster) 42

Notes to the financial statements 31 March 2025

13 Investments

Investments
2025
£
5,639,454
2,818,867
(2,270,317)
(118,383)
6,069,621
70,818
6,140,439
5,838,509		 2024
£
Listed investments
Market value at 1 April
Additions at cost
Disposals proceeds
Net (losses) gains on the disposal and revaluation of listed investments
Market value at 31 March
Cash held by investment managers for re-investment
Cost of listed investments excludingcash held byinvestment managers		 4,985,396
995,672

(352,685)
11,071
5,639,454
119,537
5,758,991
5,053,748

14 Debtors

Debtors
2025
£		 2024
£
Fees from schools and local authorities
Other debtors
Investment income due
Loans to employees
Legacies receivable
Prepayments and accrued income		 37,156
48,177
51,250
11,162
33,000
104,596		 48,437
78,767
51,500
4,083
78,000
69,901
285,341 330,688

15 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
PAYE
National insurance
Other creditors
Accruals
Deferred income		 2025
£		 2024
£
19,487
19,871
96,546
31,510
310,280		 19,914
16,414
105,947
42,541
278,630
477,694 463,446

Deferred income consists of monies received for the next financial year for school counselling £194, 744 (2023/24 – £176,966), St Francis Family Centre £5,438 (2023/24 – £1,526), Rainbows Bereavement Programme £19,862 (2023/24 – £19,411), and rental income for eight tenants (2023/24 – nine tenants) amounting to £90,236 (2023/24 – £80,726). All deferred income balances brought forward from the previous year was released in full to income in the year ended 31 March 2025.

The Catholic Children's Society (Westminster) 43

Notes to the financial statements 31 March 2025

16 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trusts to be applied for specific purposes:

At 1
April
2024
£
Income
£
Expenditure
£
Transfers,
gains and
losses
£		 At 31
March
2025
£
Bishop Harvey Memorial Garden
Canon Flood Trust/Crisis Fund
Crisis Fund Arundel & Brighton
Crisis Fund Southwark
Crisis Fund Westminster
Crisis Fund Grenfell
North London Schools
East London Schools
Meditation with Children
Rainbows
School Counselling
St Francis’ Family Centre
St. Mark’s stay & Play
Pathways Post Adoption and Aftercare
Services
Family Support Services
Pinner and Southall/Ealing Cluster		 12,517
152,410
196,040
134,422
110,127
68,351
7,560
9,549
8,698
8,717
25,158
31,534
––
––
10,577
––
––

558

21,175

48,809

35,919

31,862

10,000

27,313

––

49,466

143,044

17,000

49,208

25,000

––

150,186
––

––

(10,648)

(37,147)

(54,651)

(70,929)

(7,560)

(36,862)

(8,698)

(51,974)

(168,202)

(20,742)

(44,697)

(25,000)

(10,577)

(150,186)
––

––

––

––

––

––

––

––

––

––

––

––

––

––

––
––		 12,517
152,968
206,567
146,084
91,395
29,284
10,000
––
––
6,209
––
27,792
4,511
––

––

––
775,660
609,540
(697,873)		 –– 687,327
At 1
April
2023
£
Income
£
Expenditure
£
Transfers,
gains and
losses
£		 At 31
March
2024
£
Bishop Harvey Memorial Garden
Canon Flood Trust/Crisis Fund
Crisis Fund Arundel & Brighton
Crisis Fund Southwark
Crisis Fund Westminster
Crisis Fund Grenfell
North London Schools
East London Schools
Meditation with Children
Rainbows
School Counselling
St Francis’ Family Centre
West London Schools
Pathways Post Adoption and Aftercare
Services
Family Support Services
Pinner and Southall/Ealing Cluster		 12,517
151,835
203,533
121,776
127,377
97,600
7,560
26,369
11,588
14,668
74,353
41,373
55,031
––
––
––

575

9,506

46,748

33,421

46,085

––

25,824

––

46,335

77,316

30,267

109,254
25,000

––

85,818
––

––

(16,999)

(34,102)

(50,671)

(75,334)

––

(42,644)

(2,890)

(52,286)

(126,511)

(40,106)

(147,754)

(25,000)

(5,954)

(85,818)
––

––

––

––

––

––

––

––

––

––

––

––

(16,531)

––

16,531
––
12,517

152,410

196,040

134,422

110,127

68,351

7,560

9,549

8,698

8,717

25,158

31,534

––
––

10,577

––
945,580
536,149
(706,069)		 ––
775,660

The Catholic Children's Society (Westminster) 44

Notes to the financial statements 31 March 2025

16 Restricted funds (continued)

The specific purposes for which the funds are to be applied are as follows:

(a) Bishop Harvey Memorial Garden

This fund consists of monies received towards a memorial garden, its upkeep and maintenance in memory of Bishop Harvey, former Administrator and Chairman of the Catholic Children’s Society (Westminster).

(b) Canon Flood Trust/Crisis Fund

This fund (also known as the Charles Bernard Flood Trust) was established in 1964 with the object of providing financial assistance to employees and former employees of CCS or their dependants. In light of the cost-of-living crisis and the challenges faced by many families, in July 2022 the board of trustees passed a resolution to allow funds from this trust to be used to provide emergency support for children and families in crisis.

(c) Crisis Fund Arundel & Brighton

This fund is used to support children and families in poverty within the Diocese of Arundel & Brighton. Funding was received towards the fund from individuals, parishes and schools.

(d) Crisis Fund Southwark

This fund is used to support children and families in poverty within the Archdiocese of Southwark. Funding was received towards the fund from individuals, parishes and schools.

(e) Crisis Fund Westminster

This fund is used to support children and families in poverty within the Diocese of Westminster. Funding was received towards the fund from trusts, individuals, parishes and schools.

(f) Crisis Fund Grenfell

This fund is used to support children and families affected by the Grenfell Tower Fire, including delivering mental health services in four schools. These mental health services are part-funded by the Royal Borough of Kensington & Chelsea (RBKC).

(g) North London Schools

This fund consisted of monies received for school counselling and therapy work from BBC Children in Need and Nationwide Building Society.

(h) East London Schools

This fund consisted of monies received for school counselling and therapy work in a cluster of schools in the London Borough of Tower Hamlets.

(i) Meditation with Children

This fund is used to promote meditation with children, in the tradition of John Main OSB.

(j) Rainbows

This fund consists of monies received towards the cost of a Rainbows Registered Director who will deliver training workshops to teachers on how to facilitate support groups for children experiencing bereavement and loss. Funds were received from the Assumption Legacy Fund towards this.

(k) School Counselling

This fund consists of monies received to deliver school counselling and play therapy services in Harrow.

The Catholic Children's Society (Westminster) 45

Notes to the financial statements 31 March 2025

16 Restricted funds (continued)

(l) St Francis’ Family Centre

This fund consists of monies which are to be applied to meet the cost of capital expenditure and maintenance.

(m) Pathways Post Adoption & Aftercare Services

This fund consists of funding received from the Royal Borough of Kensington & Chelsea (RBKC) to contribute towards the statutory element of our Post Adoption service.

(n) Family Support Services

This fund consists of funding received to pilot our Family Support Worker Project.

(o) Pinner and Southall/Ealing Cluster

This fund consists of funding received to deliver school counselling and therapy services across clusters of schools in Pinner and Southall/Ealing.

17 Unrestricted funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

At 1
April
2024
£		 Income and
investment
losses
£		 Expenditure
£
(40,792)
–
(186,045)
(226,837)
(1,976,787)
(2,203,624)		 Transfers
between
funds
£

––
––
66,500

66,500
(66,500)
––		 At 31
March
2025
£
Designated funds
Tangible fixed assets fund
Property repairs fund
Pathways Post Adoption and Aftercare
Fund
General funds		 765,809
500,000
3,000,000		 ––
––
119,545		 725,017
500,000
3,000,000
4,265,809
2,074,243		 119,545
2,102,221		 4,225,017
2,133,177
6,340,052 2,221,766 6,358,194
At 1
April
2023
£		 Income and
investment
losses
£		 Expenditure
£
(45,433)
––
(189,125)
(234,558)
(1,704,507)
(1,939,065)		 Transfers
between
funds
£		 At 31
March
2024
£
Designated funds
Tangible fixed assets fund
Property repairs fund
Pathways Post Adoption and Aftercare
Fund
General funds		 794,047
500,000
2,000,000		 ––
––
98,380		 17,195
––
1,090,745		 765,809
500,000
3,000,000
3,294,047
2,342,580		 98,380
2,544,110		 1,107,940
(1,107,940)		 4,265,809
2,074,243
5,636,627 2,642,490 –– 6,340,052

The Catholic Children's Society (Westminster) 46

Notes to the financial statements 31 March 2025

17 Unrestricted funds (continued)

The purposes for which the funds have been set aside are as follows:

(a) Tangible fixed assets fund

The tangible fixed assets fund represents the net book value of the charity’s unrestricted tangible fixed assets. A decision was made to separate this fund from the general fund of the charity in recognition of the fact that the tangible fixed assets are essential to the day to day work of the charity and as such their value should not be regarded as funds that would be realisable with ease, in order to meet future contingencies.

(b) Property repairs fund

The property repairs fund has been established to provide funds to help meet the cost of major repairs to CCS’s properties. During the year CCS did not spend anything on significant property repairs and maintenance (2023/24 – £nil).

(c) Pathways Post Adoption & Aftercare Fund

The trustees have created a designated fund of £3,000,000 to help meet the costs of the nonstatutory component of our Post Adoption work; the statutory component of this service is partfunded by the Royal Borough of Kensington and Chelsea.

18 Analysis of net assets between funds

General
funds
£
Designated
funds
£
Restricted
funds
£		 Total
2025
£
Fund balances at 31 March 2025 are represented by:
Tangible fixed assets
Investments
Current assets
Creditors: amounts falling due within one year		 ––
2,501,373
(50,125)
(318,071)		 725,017
3,500,000
––
––		 18,283
139,066
689,601
(159,623)		 743,300
6,140,439
639,476
(477,694)
2,133,177 4,225,017 687,327 7,045,521
General
funds
£
Designated
funds
£
Restricted
funds
£		 Total
2024
£
Fund balances at 31 March 2024 are represented by:
Tangible fixed assets
Investments
Current assets
Creditors: amounts falling due within one year		 ––
2,119,928
348,243
(393,928)		 765,809
3,500,000
––
––		 22,385
139,063
683,730
(69,518)		 788,194
5,758,991
1,031,973
(463,446)
2,074,243 4,265,809 775,660 7,115,712

19 Liability of members

The charity is constituted as a company limited by guarantee. In the event of the charity being wound up members are required to contribute an amount not exceeding £10.

The Catholic Children's Society (Westminster) 47

Notes to the financial statements 31 March 2025

20 Related party transactions

During the financial year 2024/25 5 trustees (2022/23 – four) donated a total of £12,301 (2023/24 – £284) which included £101 (2023/24 – £133) relating to purchases of Christmas cards. One member of key management personnel received a staff loan of £3,000. At the year end the total value of the loan outstanding, stood at £3,000. There were no other related party transactions during the period of report (2023/24 – none).

The Catholic Children's Society (Westminster) 48