2025-01-31-accounts

BRISTOL CHILDREN’S CHARITY

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENT FOR THE YEAR ENDED 31 JANUARY 2025

REGISTERED COMPANY NUMBER: 01365577

REGISTERED CHARITY NUMBER: 0276333

BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333

Contents

	Page
Foreword by the Chair of Trustees	2
Trustees’ Annual Report	3
Statement of Trustees’ Responsibilities	9
Statement of Financial Activities	10
Charitable Funds Balance Sheet	11
Notes to The Accounts	12
Independent Examiner’s Report on the Accounts	20

1

BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333

FOREWORD BY THE CHAIR OF THE TRUSTEES OF BRISTOL CHILDREN’S CHARITY

Welcome to our annual report for 2024/25. We are a charity that exists to improve the lives of children within the Bristol BS postcode area who are in conditions of hardship or distress.

This is my first report as Chair of the Trustees, and I wholeheartedly thank the volunteers who fundraise for and administer our Charity. Though I am only recently elected as Chair, I have extensive previous experience with the Charity, as Treasurer, Secretary and Compliance Officer and am aware of the difficult times it has faced over the past few years.

During the early part of 2024, the Charity was beginning to find its feet and operating without restriction and managing to survive challenges with supply issues, increased costs of goods and services. We were somewhat disadvantaged by the resignations of some Trustees, which left us severely diminished in our capabilities, both from a fundraising and organisational perspective.

With reduced capability in fundraising, our core aim was to use the funds and reserves available to meet the ongoing need to reduce suffering amongst the poorest children in Bristol.

We did manage to raise just over £33,900 which was a valiant effort for such a small team.

Appeal applications received totalled 397 (a 70% increase over last year’s 234), of which 64 were either declined, duplicated or our offers of help were no longer required. That said, of the 361 families we did help the amount we spent totalled over £68,200 which was an average of around £205 per application.

A further £3,930 was spent supporting our long-term education project, Bristol Hospitals Education Service, via our Community Fund.

Age, as we all know, marches steadily onwards and it is unfortunate but not surprising that we have has several age-related resignations over the last 18 months. We have reached a situation where we do not have enough active members to fill all the necessary posts to continue as a fully active charity. We have suspended activity for the present whilst we are exploring how the charity can regain its momentum.

I applaud and thank every one of the remaining team for their continued unwavering support and commitment, every single person involved has enabled the Charity to continue in its mission.

As we receive no statutory funding from National or Local Government, it is essential we continue to receive support from local businesses and the public - without their support, Bristol Children’s Charity could not continue with the vital work we have pledged to undertake, so please keep those donations coming in.

M L Brooks Chair of the Trustees 27 October 2025

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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 JANUARY 2025

The Trustees, who are also Directors of the Charity for the purposes of the Companies Act 2006, present their report with the financial statements of Bristol Children's Charity for the year ended 31 January 2025

Who We Are

Bristol Children’s Charity (hereinafter "BCC") is a registered charity (registered number 0276333), and a company limited by guarantee (Company No. 01365577). We exist to raise funds and receive donations for the benefit of the children within the Bristol postcode area suffering under conditions of hardship or distress. By securing donations, legacies and sponsorship, BCC can make a real difference for such children.

We are a small charity that holds no investments or property, relying solely on cash income throughout the year.

The charity is comprised entirely of volunteers, many of whom are also Trustees, who give freely of their time and effort.

We would like you to support us in our crucial work so please read on and let us tell you more about ourselves, what we do, what we have achieved and how we go about spending the money given to us.

What we aim to do: our objectives and activities

The objectives of BCC are to raise funds and apply the income in the form of relief to children within the Bristol postcode area who are in conditions of hardship or distress by providing or paying for items, services or facilities calculated to reduce the need, hardship or distress of such children. An important aspect of this objective is furthering the education of such children.

It is the objective of the Trustees to address and respond to every request made to the Charity. It is recognised that in any one year it may not be possible to distribute in its entirety all the sums raised and donated; such amounts as are not distributed may be held over and distributed in subsequent years.

Funds are raised by a small fundraising team. These include private and corporate donations, restricted fund donations (mainly for educational purposes) and the proceeds from numerous fundraising events, including our annual Christmas lunch. This year our target was to significantly increase fundraising.

A small appeals team filters all appeals and where approved, arranges delivery of the requested goods or services to the appellant.

The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" effective 1 January 2019 and have had regard to the general guidance provided by the Charity Commission on public benefit in ensuring that its aims and objectives comply with sections 4 and 17 of the Charities Act 2011 and are for the public benefit.

The Charity is administered entirely by the Trustees who give freely of the time and without remuneration.

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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 JANUARY 2025 (CONTINUED)

At the start of our year (February 2024) our plans were to increase our fundraising generally and to develop some longer-term educational funding within the Community Project and for schools in the most deprived areas of Bristol. These were quickly amended, against a falling income, to meeting the needs of all appellants by utilising our reserves where necessary.

What we have achieved: highlights from the activities undertaken in the year

With a reputation within the social care network for speedy response to appeals and a welldefined set of qualifying criteria, the charity has dealt with 397 new appeals during the period, as well as finalising many more outstanding from last year. Many of the responses have been for urgent needs such as the provision of children’s beds and bedding for newly housed families and cookers and other domestic appliances to enable everyday life. The provision of clothing and school uniform continues to feature regularly.

On the education front, we continued our support of Bristol Hospital Education with photographic equipment and various other items.

How we funded our work, our achievements and performance

The following figures are taken from the full accounts approved by the Trustees on 23 September 2025 which carry an Independent Examiner’s report. If more details are required, please refer to the full accounts. This part of the trustee’s annual report comments on key features of those accounts. In this section we firstly explain how we raised the money and then how we spent it.

Money received - £33,951 Money spent - £90,746

BCC can only continue to support the Bristol children in need for as long as we receive the money needed. Almost all our income comes from the voluntary efforts of the public, the efforts of our fundraising team, and from corporate donations.

Money received: sources of funds

Our income this year has been derived from donations and gifts from the public, through corporate donations and through fundraising efforts. Where applicable, Gift Aid has been recovered on donations made through JustGiving, adding a small but valuable additional source of funds.

The total income (£33,951) consists of £9,576 in corporate donations, £17,440 in public donations and £5,366 from fundraising proceeds. We also received £729 in bank interest on the management of our reserves, and £840 in gift aid.

Money spent: what we spent the money on

With an entirely voluntary team administering the charity we can direct most of our expenditure on our primary purpose – the relief of suffering in Bristol children.

Expenditure on raising funds was £5,613.

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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 JANUARY 2025 (CONTINUED)

Charitable activities (Appeals Responses) comprised of expenditure of £68,252 of unrestricted funds for general appeals and £3,930 for the Community Project. A further £6,434 of restricted funds was expended on appeals for educational purposes.

Other costs (£6,517) comprise of Governance costs of £875 and Support costs, (covering IT, compliance, administration, and insurance) of £5,642.

Performance against objectives

We started the year,1 February 2024, with the objectives of increasing our fundraising and expanding our expenditure for educational purposes. The reduction in our numbers and capabilities has led to a much-reduced performance overall.

We are delighted to say that with the help of our reserves held over from previous years, we have met all eligible appeals throughout the year.

Our future plans

We are committed to ensuring the best future for this charity and are actively examining how best to carry on, recruit more volunteers and trustees with appropriate skills.

Our reserves policy

The Trustees’ reserves policy is set out in the Memorandum and Articles of Association governing the charity as a limited company. The 1978 figures quoted therein are adjusted for inflation and now stand at a minimum of £48,000 and a maximum of £80,000.

The Trustees calculate the reserves as part of the charity’s unrestricted income funds that are freely available and not designated as funds for specific projects.

The General Fund (Unrestricted) stood at £31,755 as of 31 January 2025. However, the Community Fund has yet to pay back the remaining £16,000 outstanding from its loan to purchase a minibus provided to Bristol Hospital Education Service in May 2022. With this added, our unrestricted reserves would stand at £47,755.

Our financial health: a positive balance sheet

The assets and liabilities of Bristol Children’s Charity as of 31 January 2025 are stated on page 11 and are compared with the position as of 31 January 2024.

Restricted income funds represent money which can only be used for specified purposes.

Unrestricted income funds are funds available to be spent within the objects of the charity which can legally be spent wholly at the discretion of the Trustees.

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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 JANUARY 2025 (CONTINUED)

How we organise our affairs: reference and administrative details

STRUCTURE, GOVERNANCE AND MANAGEMENT

BCC is incorporated, in the form of a company limited by guarantee, and the Trustees are also Directors of the company.

The company is governed by its Memorandum and Articles of Association as incorporated 28 April 1978 as amended 9 November 2018, the Companies Act 2006, the Charities Act 2011 and the Accounting and Reporting by Charities - Statement of Recommended Practice (SORP FRS102) 2019.

The Board of Trustees is responsible for the overall governance of BCC. Trustees are appointed by existing Trustees who may nominate an individual giving details of that individual’s background and suitability for the position. Election to posts within the Trustees is by the Trustees themselves. All appointed trustees and those with 3 years activity are stood up for election by the charity membership at each Annual General Meeting.

All new Trustees are given an understanding of the role of Trustees under Charity Law and being a director under Company Law. They are furnished with the appropriate Charity Commission guidance for Trustees.

The Charity is managed and administered solely by the Board of Trustees. They are guided by the Charity’s constitution, approved operating procedures and policy documents. All Trustees give of their time freely and without remuneration.

The Trustees delegate the exercise of certain powers in connection with the management and administration of the charity; this is controlled by regular reports to Trustees so that all decisions, made under delegated powers, can be ratified by the Board of Trustees. Day-today management of the charity has been delegated to the following Trustees: The Chair, the Vice-Chair, the Treasurer and the Charity Secretary.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity Name: Bristol Children’s Charity

Registered Company Number: 01365577 (England and Wales)

Registered Charity Number: 0276333

Registered Office

42 John Repton Gardens Bristol BS10 6TH

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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 JANUARY 2025 (CONTINUED)

Directors & Trustees

The Directors and Trustees over the reporting period are:

Director & Trustee	Appointed and Reappointed	Due to stand down	Office
Granville Jenkins	12 April 2018 29 June 2023	Resigned 21 March 2024	Chair of Trustees
Jessica Mhari Harvey	21 March 2024	Resigned as Chair on 31 Jan 2025	Chair of Trustees
Stephen Richard O’Neill	10 January 2019 20 October 2022	October 2025	Vice Chair of Trustees & Treasurer
Amelia Lois Knight	7 June 2023	Resigned 18 June 2024	Charity Secretary
Rebecca Bater	1 November 2023		Head of Appeals & Trustee
Tracy Samantha Hook	22 February 2024	Resigned 1 April 2024	Fundraising
Julie Samantha Houselander	22 February 2024	Resigned 1 April 2024	Fundraising
Mervyn Leigh Brooks	18 Jun 2024		Company Secretary Charity Secretary Trustee Chair of Trustees
Gillian Frances Brooks	18 June 2024		Company Secretary Charity Secretary Trustee
Joshua Harding	18 June 2024	Resigned 6 Jan 2025	Director and Trustee

Jessica Mhari Harvey resigned as a Trustee on 27 May 2025.

Rebecca Bater resigned as Trustee and Head of Appeals on 31 July 2025.

Mervyn Leigh Brooks assumed the role of Chair on 31 January 2025 and resigned as Company Secretary and Charity Secretary on the same date.

Gillian Frances Brooks was appointed as Company Secretary and Charity Secretary on 31 January 2025.

No Trustees hold title to property belonging to the charity.

There are no funds held as custodian Trustees on behalf of others.

No Trustees claim exemption from disclosure.

Bankers

NatWest Bank 32 Corn Street Bristol BS99 7UG

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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 JANUARY 2025 (CONTINUED)

Independent Examiner

Foxmain Associates Chartered Accountants 60 Stoke Lane Westbury-on-Trym Bristol BS9 3SW

How to contact us

Via our registered office:

42 John Repton Gardens BRISTOL BS10 6TH

Email: [e-mail]

Fundraising and Donations

Fundraising:

[e-mail]

Donations: Via JustGiving at www.justgiving.com/bristolchildrenscharity or contact fundraising above.

Approved by the Board of Trustees and signed on its behalf by:

M L Brooks Chair of the Trustees

27 October 2025

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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333

STATEMENT OF TRUSTEE’S RESPONSIBILITIES IN RESPECT OF THE TRUSTEE’S ANNUAL REPORT AND ACCOUNTS

The Trustees are responsible for preparing the Trustee’s Annual Report and accounts for each financial year in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Trustees to prepare accounts for each financial year which show a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these accounts, the Trustees are required to:

• select suitable accounting policies and then apply them consistently.

• observe the methods and principles in the Charities SORP.

• make judgments and estimates that are reasonable and prudent.

• states whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts.

• prepares the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue its activities.

The Trustees are responsible for keeping proper accounting records which 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, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. The Trustees are also responsible to safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of accounts may differ from legislation in other jurisdictions.

Approved by the Board of Trustees and signed on its behalf by:

M L Brooks Chair of the Trustees 27 October 2025

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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333

BRISTOL CHILDREN’S CHARITY STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING SUMMARY INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDING 31 JANUARY 2025

Income (Note 3) Income and endowments from: Donations and legacies Other trading activities Total Expenditure (Note 4) Expenditure on: Raising funds Charitable activities Other Total Net income/(expenditure) Transfers between funds Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	Unrestricted Income This Year 2024/2025 Prior Year 2023/2024 £ £	Unrestricted Income This Year 2024/2025 Prior Year 2023/2024 £ £	Restricted Income This Year 2024/2025 Prior Year 2023/2024 £ £	Restricted Income This Year 2024/2025 Prior Year 2023/2024 £ £	Total Income This Year 2024/2025 Prior Year 2023/2024 £ £	Total Income This Year 2024/2025 Prior Year 2023/2024 £ £
	27,836	65,824	20	9,871	27,856	75,695
	5,366	30,675	729	238	6,095	30,913
	33,202	96,499	749	10,109	33,951	106,608
	5,613	13,131	-	-	5,613	13,131
	68,252	54,673	10,364	9,971	78,616	64,644
	6,517	5,011	-	-	6,517	5,011
	80,382	72,815	10,364	9,971	90,746	82,786
	(47,180)	23,684	(9,615)	138	(56,795)	23,822
		(16,936)		16,936	-	-
	(47,180)	6,748	(9,615)	17,074	(56,795)	23,822
	78,935	72,187	33,593	16,519	112,528	88,706
	31,755	78,935	23,978	33,593	55,733	112,528

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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333

BRISTOL CHILDREN’S CHARITY CHARITABLE FUNDS BALANCE SHEET AS AT 31 JANUARY 2025

Current assets Cash at bank and in hand (Note 7) Total current assets Creditors: amounts falling due within one year (Note 8) Net current assets/(liabilities) Total assets less current liabilities Total net assets or liabilities Funds of the Charity (Note 10) Restricted income funds Unrestricted funds Total funds	Unrestricted Funds This year Last Year 2024/2025 2023/2024 £ £ 31,755 78,935	Unrestricted Funds This year Last Year 2024/2025 2023/2024 £ £ 31,755 78,935	Restricted Funds This year Last Year 2024/2025 2023/2024 £ £ 23,978 33,593	Restricted Funds This year Last Year 2024/2025 2023/2024 £ £ 23,978 33,593	Total	Funds Last Year 2023/2024 £ 112,528
					This year
					2024/2025
					£
	31,755		23,978		55,733
	31,755	78,935	23,978	33,593	55,733	112,528
	-	-	-	-	-	-
	31,755	78,935	23,978	33,593	55,733	112,528
	31,755	78,935	23,978	33,593	55,733	112,528
	31,755	78,935	23,978	33,593	55,733	112,528
	- -		23,978	33,593	23,978	33,593
	31,755	78,935	- -		31,755	78,935
	31,755	78,935	23,978	33,593	55,733	112,528

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and their preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies’ regime and in accordance with SORP FRS102 2019.

The notes at pages 12 to 19 form part of these accounts.

Approved by the Board of Trustees and signed on its behalf by:

M L Brooks Chair of the Trustees

27 October 2025

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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333

NOTES ON THE ACCOUNTS

1 Basis of preparation

1.1 Basis of accounting

The financial statements have been prepared under the historical cost convention.

The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.

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

There are no assets or liabilities denominated in foreign currencies.

1.2 Going Concern

The Trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.

The current downturn in the economy, coupled with inflation costs has had an impact on the charity’s traditional income and expenditure, this has been partially offset by the strenuous and successful efforts of the charity’s appeals team. The charity has sufficient reserves to weather the storm in the short term rather than affecting the charity’s ability to continue as a going concern. There are no material uncertainties affecting the current year’s accounts.

In future years, the key risk to the charity is a fall in income from donations and the charity’s ability to continue with a very reduced membership. However, with very small overheads the charity carries no significant financial risk.

The accounts present a true and fair view, and no changes have been made to the accounting policies disclosed above.

No accounting estimates are utilised in the accounts and therefore no changes to estimates have occurred in the accounting period.

No material prior year errors have been identified in the reporting period.

2. Accounting Policies

2.1 Reconciliation

The is no reconciliation with previous accounting policies necessary.

2.2 Income

All incoming resources are recognised once the charity has entitlement to the resources, it is probable (more likely than not) that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability.

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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333

NOTES ON THE ACCOUNTS (CONTINUED)

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by SORP (FRS 102) or FRS 102.

Grants and Donations are only included in the Statement of Financial Activities when the general income recognition criteria are met.

Legacies are accounted for as incoming resources either upon receipt or where the receipt of the legacy is probable.

The charity has not received government grants in the reporting period.

Gift Aid is receivable through JustGiving when there is a valid declaration from the donor and is included in income. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation.

The charity has not received donated goods or services in the current and immediate past years.

The value of any voluntary help received is not included in the accounts but is described in the Trustees’ annual report.

2.3 Expenditure and Liabilities

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs are paid from the unrestricted (General) fund to preserve the integrity of the restricted (Education and Community) funds which comprises donations and incur no fundraising costs.

The charity does not make grants with or without performance conditions.

The charity has no employees and therefore no redundancy obligations.

The charity has creditors which are measured at settlement amounts less any trade discounts.

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

2.4 Assets

The Charity has no tangible, intangible or heritage assets.

The Charity holds no investments and has no debtors.

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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333

NOTES ON THE ACCOUNTS (CONTINUED)

3 . Analysis of Income

Donations and Legacies Donations and gifts Gift Aid Legacies Other Total Other trading activities Fundraising Events Other Total TOTAL INCOME	Donations and Legacies Donations and gifts	Unrestricted Funds This Year 2024/2025 Last year 2023/2024 £ £	Unrestricted Funds This Year 2024/2025 Last year 2023/2024 £ £	Restricted Funds This Year 2024/2025 Last year 2023/2024 £ £	Restricted Funds This Year 2024/2025 Last year 2023/2024 £ £	Total Funds This Year 2024/2025 Last year 2023/2024 £ £	Total Funds This Year 2024/2025 Last year 2023/2024 £ £
		26,995	65,029	20	9,871	27,015	74,900
	Gift Aid	841	795	-	-	841	795
	Legacies	-	-	-	-	-	-
	Other	-	-	-	-	-	-
		27,836	65,824	20	9,871	27,856	75,695
	Fundraising Events	5,366	30,675	-	-	5,366	30,675
	Other	-	-	729	238	729	238
		5,366	30,675	729	238	6,095	30,913
		33,202	96,499	749	10,109	33,951	106,608

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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333

NOTES ON THE ACCOUNTS (CONTINUED)

4. Analysis of expenditure

	Unrestricted Funds This Year 2024/2025 Last Year 2023/2024 £ £	Unrestricted Funds This Year 2024/2025 Last Year 2023/2024 £ £	Restricted Funds This Year 2024/2025 Last Year 2023/2024 £ £	Restricted Funds This Year 2024/2025 Last Year 2023/2024 £ £	Total Funds This Year 2024/2025 Last Year 2023/2024 £ £	Total Funds This Year 2024/2025 Last Year 2023/2024 £ £
Expenditure on raising funds
Incurred seeking donations	216	846	-	-	216	846
Staging fundraising events	1,108	12,189	-	-	1,108	12,189
Advertising, marketing, direct mail and publicity	4,289	96	-	-	4,289	96
Total expenditure on raising funds	5,613	13,131	-	-	5,613	13,131
Expenditure on charitable activities
Provision of goods and services for the relief of distress and suffering.	68,252	54,673	10,364	9,971	78,616	64,644
Total expenditure on charitable activities	68,252	54,673	10,364	9,971	78,616	64,644
Other
Governance	875	793	-	-	875	793
Support Costs (IT, Admin, Insurance)	5,642	4,218	-	-	5,642	4,218
Total other expenditure	6,517	5,011	-	-	6,517	5,011
TOTAL Expenditure	80,382	72,815	10,364	9,971	90,746	82,186

5. Support Costs

Support costs not directly attributable to cost of raising funds or charitable activities are accounted for separately and are paid from the General Fund (Unrestricted).

Restricted Funds consist of donations from sources that have indicated a desire to support a specific aspect of charitable activity and incur no fundraising costs. The minimal charitable activities support costs for restricted funds are borne by the General Fund (Unrestricted).

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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333

NOTES ON THE ACCOUNTS (CONTINUED)

6. Details of certain types of expenditure

6.1 Fees for examination of the accounts

Independent examiner’s fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Total	2024/2025 £	2023/2024 £
	875	600
		180
	875	780

7. Cash at Bank and In Hand

Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other - Total	2024/2025 £	2023/2024 £
	-	-
	-	-
	55,733	112,528
	-	-
	55,733	112,528

8. Analysis of Creditors

Other creditors Total	Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than one year	Amounts falling due after more than one year
	2024/2025 £	2023/2024 £	2024/2025 £	2023/2024 £
	-	-	-	-
	-	-	-	-

9. Deferred Income

The charity has no deferred income for this year or last year.

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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333

NOTES ON THE ACCOUNTS (CONTINUED)

10. Charity Funds

10.1 Details of material funds held and movements during the CURRENT reporting period – 2024/2025.

* Key: PE – R – restricted income funds, including special trusts of the charity; and U – unrestricted funds

Fund names	Type*	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
General Fund	U	To support all appeals and general costs	78,935	33,202	(80,382)	-	-	31,755
Community Fund	R	To support long- term education project	14,763	491	(3,930)	-	-	11,324
Education Fund	R	To support education-linked appeals	18,830	258	(6,434)	-	-	12,654
Other funds (balancing figure)	N/a	N/a	-	-	-	-	-	-
Total Funds as per balance sheet			112,528	33,951	(90,746)	-	-	55,733

10.2. Details of material funds held and movements during the PREVIOUS reporting period 2023/2024.

Fund names	Type*	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
General Fund	U	To support all appeals and general costs	72,187	96,499	(72,815)	(16,936)	-	78,935
Community Fund	R	To support long- term education project	8,472	10,021	(6,929)	3,199	-	14,763
Education Fund	R	To support education-linked appeals	8,047	88	(3,042)	13,737	-	18,830
Other funds (balancing figure)	N/a	N/a	-	-	-	-	-	-
Total Funds as per balance sheet			88,706	106,608	(82,786)	-	-	112,528

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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333

NOTES ON THE ACCOUNTS (CONTINUED)

10.3 Transfers between funds

11. Transactions with Trustees and related parties.

• 11.1 None of the Trustees have been paid any remuneration or received any other benefits from an employment with the charity or a related entity in this year or the previous year.

• 11.2 No Trustees’ expenses were reimbursed

Type of expenses reimbursed	Type of expenses reimbursed	This year 2023/2024	Last year 2023/2024
		£	£
Travel (Mileage for Children’s Christmas Gifts deliveries)		-	70
Subsistence		-	-
Accommodation		-	-
	TOTAL	**- **	70
The number of Trustees reimbursed for expenses or who had expenses paid by the charity	2024/2025: 0 2023/2024: 1

11.3 There were no Transactions with related parties.

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount		Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
			£		£	£	£
					0	0	0

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333

NOTES ON THE ACCOUNTS (CONTINUED)

12. Additional Disclosures

As of July 2025, the charity put its operations on hold pending a steering group taking overall control with the intention of re-invigorating the charity, its Trustees and Volunteers to recommence active operations.

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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF BRISTOL CHILDRENS CHARITY

I report to the Trustees on my examination of the accounts, as set out on pages 10-19, of the Charity Report for the year ended 31 January 2025.

Respective responsibilities of trustees and examiner

The Charity's Trustees (who are also directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (the 2006 Act). The Charity’s Trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

Having satisfied myself that the accounts of the charity are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, it is my responsibility to: -

• examine the accounts under section 145 of the Charities Act,

• to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and

• to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

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 connection with my examination, I confirm that no material matters have come to my attention which gives me reasonable cause to believe that in, any material respect, that:

• accounting records were not kept in accordance with section 386 of the 2006 Act or section 130 of the Charities Act, or;

• the accounts do not accord with such accounting records, or;

• the accounts do not comply with the accounting requirements of the 2006 Act, the Charities Act and the Charities SORP (FRS 102) other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

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BRISTOL CHILDREN’S CHARITY REGISTERED COMPANY NUMBER: 01365577 REGISTERED CHARITY NUMBER: 0276333

INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF BRISTOL CHILDRENS CHARITY (CONTINUED)

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Jeff Fuge FCA

For and on behalf of Foxmain Associates Limited, a member firm of The Institute of Chartered Accountants in England and Wales

Foxmain Associates Limited Chartered Accountants and Business Advisers 60 Stoke Lane Westbury on Trym Bristol BS9 3SW

27 October 2025

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