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:
- select suitable accounting policies and then apply them consistently;
- make judgements and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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:
- Examine the accounts under section 145 of the 2011 Charities Act;
- Follow the procedures laid down in the general directions given by the Charities Commission under section 145(5)(b) of the Charities Act; and
- State whether particular matters have come to my attention.
## **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:
- to keep accounting records in accordance with section 386 of the Companies Act 2006; and
- to prepare accounts which accord with the accounting records, and comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the statement of Recommended Practice; Accounting and Reporting by Charities; or
(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.
6
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