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2025-12-31-accounts

The Federation of Children’s Book Groups

Registered Charity number: 268289

THE FEDERATION OF CHILDREN’S BOOK GROUPS CHARITY NUMBER 268289

REPORT & FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2025

The Federation of Children’s Book Groups

Registered Charity number: 268289

THE FEDERATION OF CHILDREN’S BOOK GROUPS

CONTENTS

LEGAL AND ADMINISTRATIVE INFORMATION......................................................1 REPORT OF THE BOARD OF TRUSTEES.....................................................................2 INDEPENDENT EXAMINER’S REPORT.......................................................................4 STATEMENT OF FINANCIAL ACTIVITIES..................................................................5 BALANCE SHEET AT 31 DECEMBER 2025..................................................................6 NOTES TO THE FINANCIAL STATEMENTS................................................................7

The Federation of Children’s Book Groups

Registered Charity number: 268289

LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NAME: The Federation of Children’s Book Groups CHARITY REGISTRATION NUMBER: 268289 TRUSTEES: Jane Etheridge Chair Erin Hamilton Vice Chair Anne Bradley National Secretary Rebecca Brattle Treasurer Sarah Stuffins Rosemary Pike PRINCIPAL ADDRESS: Wakananai Firs Road, Mardy, Abergavenny, NP7 6NA INDEPENDENT EXAMINER: Community Action Sutton, Granfers Community Centre 73-79 Oakhill Road Sutton SM1 3AA BANKERS: Lloyds Bank plc

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The Federation of Children’s Book Groups

Registered Charity number: 268289

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDING 31 DECEMBER 2025

The Board presents the report and financial statements for The Federation of Children’s Book Groups for the year ended 31 December 2025. The statements appear in the format required by the Statement of Recommended Practice for Accounting and Reporting by Charities (revised December 2005). The report and statements also comply with Companies Act 2006.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The organisation is a charity and its governing instrument is a Constitution, originally adopted on 2 October 1976.

OBJECTIVES AND ACTIVITIES

The objects set out in the Constitution for the Federation of Children’s Book Groups are

(a) To educate children by encouraging them to read, enjoy and appreciate books.

(b) In the interests of social welfare, to organise appropriate and enjoyable leisure-time activities that broaden children’s experience of life and encourage children’s awareness of the world about them.

All our charitable activities are undertaken to further our charitable purposes for the public benefit.

ACHIEVEMENTS AND PERFORMANCE

Highlights from the past year include:

The annual conference held in April in Monmouth, open to members and non-members, giving them the opportunity to hear speakers from the children’s book world and discover new books for children of all ages.

National Share-a-Story Month in May. Members organised events celebrating books based on an

environmental theme.

National Non-Fiction November with a historical theme. Information books were celebrated throughout the month and children encouraged to find out more about their local history.

The Children’s Book Award. Throughout the year children read and voted on books, choosing their favourite which was announced in a ceremony in Birmingham in June. The ceremony was attended by the shortlisted authors and illustrators and children from the book groups accompanied by parents, teachers and librarians and was livestreamed. Over the voting period 85,000 votes were registered for 650 different titles.

FINANCIAL REVIEW

In the financial year to 31[st] December 2025, income was similar to the previous year with a successful conference, along with the receipt of a grant of £500 from the Marsh Trust and a number of donations.

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The Federation of Children’s Book Groups

Registered Charity number: 268289

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDING 31 DECEMBER 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is controlled by its governing document, Federation of Children’s Book Groups Constitution, and constitutes a charitable unincorporated association.

Recruitment and appointment of new trustees and members of the National Executive. In 2025 we recruited three new members of the National Executive and two serving members were re-elected. The term of office of seven members automatically continued to 2026.

RESERVES POLICY

The Charity’s Trustees aim is to have cash reserves to keep a minimum of three months operating costs, building to a maximum of six months when funds allow, though the nature of the charity’s funding dictates that this will be a slow process. The Reserves Policy is reviewed annually by the Trustee Board.

TRUSTEES RESPONSIBILITIES

The Trustees are responsible for preparing the Annual report and the financial statements in accordance with applicable law and regulations.

Charity law requires the Trustees to prepare financial statements for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under charity law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period.

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

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and 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 Charities Act 2011. 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.

INDEPENDENT EXAMINERS

A resolution proposing Community Action Sutton be appointed as Independent Examiners of the charity will be put to the Annual General Meeting.

BY ORDER OF THE BOARD

………………………………………… ………………………………………. Ms Jane Etheridge (Chair) Ms Rebecca Brattle (Treasurer)

Date Date

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The Federation of Children’s Book Groups

Registered Charity number: 268289

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE FEDERATION OF CHILDREN’S BOOK GROUPS

I report on the accounts for the year ended 31[st] December 2025 set out on pages 6-12 which have been prepared under the accounting policies set out on page 8.

Respective responsibilities of trustees and examiner

The Charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 and that an Independent Examination is needed

Having satisfied myself that the charity is not subject to audit under company law and is eligible for Independent examination, it is my responsibility to:

Basis of independent review

My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair” view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe, that in any material respect, the requirements have not been met:

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name: Dunstanette Kuti FCCA MCSI

Position: Community Accountant

Community Action Sutton Granfers Community Centre, 73-79 Oakhill Road, Sutton, Surrey, SM1 3AA

Date:

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The Federation of Children’s Book Groups

Registered Charity number: 268289

THE FEDERATION OF CHILDREN’S BOOK GROUPS

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025

Note
Income:
Charitable Activities
Voluntary Income
Investment Income
Total Income
2
Expenditure:
Charitable Activities
Governance costs
Total Expenditure
3
Net Income / (Expenditure)
4
Transfers between funds
Total Funds brought forward
Total Funds carried forward		 Unrestricted
Funds
Restricted
Funds
Total Funds
2025
Total Funds
2024
£
£
£
£
34,082
-
34,082
35,370
17,725
-
17,725
14,033
123
-
123
367
51,930
-
51,930
49,770
43,350
-
43,350
42,973
865
-
865
865
44,215
-
44,215
43,838
7,715
-
7,715
5,932
-
-
-
-
80,617
3,254
83,871
77,939
88,332
3,254
91,586
83,871

The charity has no recognised gains or losses other than those in the statement of financial activities. Therefore no statement of total recognised gains and losses has been prepared. All the above amounts relate to continuing activities.

The notes on pages 7 to 11 form part of these accounts.

5

The Federation of Children’s Book Groups

Registered Charity number: 268289

THE FEDERATION OF CHILDREN’S BOOK GROUPS

BALANCE SHEET AT 31 DECEMBER 2025

Note
FIXED ASSETS:
Tangible Assets
6
CURRENT ASSETS:
Stock
Debtors & Prepayments
7
Cash at bank and in hand
LIABILITIES:
Creditors: Amounts falling due within
one year
8
Deferred income
9
NET CURRENT ASSETS:
TOTAL ASSETS LESS CURRENT
LIABILITIES
FUNDS
Unrestricted funds
Restricted funds
TOTAL FUNDS
10		 164
1,000
91,226		 2025
£
6,900
84,686		 164
1,200
88,474		 2024
£
6,900
76,971
92,390 89,838
950
6,754		 950
11,917
7,704 12,867
91,586 83,871
88,332
3,254		 80,617
3,254
91,586 83,871

The financial statements were approved by the board on _____ and signed on its behalf by:

The notes on pages 7 to 11 form part of these accounts.

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The Federation of Children’s Book Groups

Registered Charity number: 268289

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1. ACCOUNTING POLICIES

The following accounting policies have been used consistently in dealing with items which are considered material in relation to the financial statements.

Basis of preparation of Accounts

The financial statements have been prepared under the historical cost convention and in accordance with the Companies Act 2006 and the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015), effective January 2015.

Fund Accounting

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the charitable objectives of FCBG.

Restricted funds are made up of grants received for the specific projects including salary payments and may only be applied for this purpose. Any changes to the agreed budgets must be agreed with the funders considered before being actioned.

Incoming Resources

All incoming resources are in included in the Statement of Financial Activities when FCBG has entitlement to in the income and there is a certainty of receipt and the amount is quantifiable. The following specific policies are applied to particular categories of income:

Voluntary income is received by way of grants, donations and gifts are included when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grant.

Interest receivable is included when receivable.

Resources Expended

Expenditure is recognised on an accruals basis as a liability is incurred.

Costs of generating funds comprise the costs associated with attracting voluntary income.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such actives and those costs of an indirect nature to support them.

Governance costs include those costs associated with organisational administration and compliance with constitutional and statutory requirements.

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The Federation of Children’s Book Groups

Registered Charity number: 268289

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (Continued)

2 INCOME

Charitable Activities
FCBG Conference
FCBG
Voluntary Income
FCBG
Subscriptions
Conference
Donations
CBA contributions
FCBG Conference
CBA contributions
Other income
Bank interest received
Total Income		 Unrestricted
Funds
Restricted
Funds
Total
Funds
2025
Total
Funds
2024
£
£
£
£
30,440
-
30,440
29,615
3,642
-
3,642
5,755
34,082
-
34,082
35,370
3,689
-
3,689
6,025
3,686
-
3,686
3,158
3,200
-
3,200
-
6,500
-
6,500
4,850
650
-
650
-
17,725
-
17,725
14,033
123
-
123
367
123
-
123
367
51,930
-
51,930
49,770

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The Federation of Children’s Book Groups

Registered Charity number: 268289

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (Continued)

3. EXPENDITURE:

Charitable Activities
FCBG
Exec Travel
Secretarial
Newsletter
Schools books
NSSM
Website
Publicity
CBA
Conference
Insurance
Sundries
Storage
Meetings/Room Rental
FCBG Conf
2025 Delegate refunds
2025 Sundries
2025 venue fees
2025 Speaker fees
2023 Speaker fees
2024 expenses
Bank charges
Governance costs
Independent Examiner's fee
Trustees' expenses		 Unrestricted
Restricte
d
Total
2025
Total
2024
£
£
£
£
1,130
-
1,130
2,850
104
-
104
186
1,320
-
1,320
1,320
308
-
308
-
12
-
12
-
752
-
752
-
230
-
230
-
10,891
-
10,891
11,860
-
-
-
83
325
-
325
325
1,125
-
1,125
681
1,152
-
1,152
1,248
156
-
156
156
325
-
325
315
7
-
7
50
22,471
-
22,471
17,285
3,020
-
3,020
2,625
-
-
-
100
-
-
-
3,890
23
-
23
-
43,350
-
43,350
42,973
865
-
865
865
-
-
-
-
865
-
865
865
44,215
-
44,215
43,838

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (Continued)

9

The Federation of Children’s Book Groups

Registered Charity number: 268289

4. NET RESOURCES FOR THE YEAR

NET RESOURCES FOR THE YEAR
(a) This is stated after charging:
Independent Examiners Fee
(b) Donated goods in the year		 2025
2024
£
£
865
865
2025
2024
£
£
Nil
Nil

5. STAFF COSTS

Trustee and Employee information

Trustees

No remuneration or expenses were paid to any trustee during the year (2024: nil).

The aggregate amount of reimbursed traveling expenses made to the four trustees was £ nil (2024: nil).

6. FIXED ASSETS

Cost
At 31 December 2025 and 2024
Depreciation
At 31 December 2025 and 2024
Net Book Values
At 31 December 2025 and 2024		 Trophies
Total
£
£
6,900
6,900
-
-
6,900
6,900

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 (Continued)

10

The Federation of Children’s Book Groups

Registered Charity number: 268289

7. DEBTORS

. DEBTORS
Prepayments
. CREDITORS – amounts falling due within one year
Accruals
Independent Examiners Fees 2025		 2025
2024
£
£
1,000
1,200
1,000
1,200
2025
2024
£
£
950
950
950
950

8. CREDITORS – amounts falling due within one year

9 DEFERRED INCOME

DEFERRED INCOME
2026 Delegates
2026 Publishers		 2025
2024
£
£
4,291
10,902
2,463
1,015
6,754
11,917

10. TOTAL FUNDS `

Restricted Funds
National Year of Reading Fund
Restricted Funds
Unrestricted Funds
General Fund		 At 31
December
2024
Income
Expenditure
Transfer
s
At 31
Decembe
r 2025
£
£
£
£
£
3,254
-
-
-
3,254
3,254
-
-
-
3,254
80,617
51,930
(44,215)
-
88,332
83,871
51,930
(44,215)
-
91,586

11