Charity registration number 276899
Company registration iiumber 01396139 (Englaiid and Walosl
'We are ￿earlened by the progress we've
made oryd ;he positivt impact we are having.
SL*%'.alpd￿Itj1,it¥ and %irengtliL'ning our %lrategiC
fElatlJliS'I.bS, KVL. are conlideni that Familie5
NeeLI Fathers will
continue
to support
families and advocate for the rights of
children
in
family court proceedings.
Together, wecan work towards a future
where every child benefit5 from a loving and
supportive relationship with both parents
because Both Parents Matter"
Paul O Laiiagiidii, in¢Jll of Trustees
FAMILIES NEED
FATHERS.
because both parents matter
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

FAMILIES NEED FATHERS LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Current trustees
r*yll iVL2 Chairl
John Baker
Lec Grice
Sergio Klartinez-Lopez
Wdylie Martiii
William Davis
Charity number
276899
Company numb8r
01J96139
Registered office
27 Jld Glo'Jcesief Stre￿1
Holburn
London
WC1 N 3AX
Independent examiner
FCA FCCA DChA
1 Upper Bridge Streel
Wye
TN25 SAF

FAMILIES NEED FATHERS LIMITED
CONTENTS
Page
Chaimian's statement
Trustee5' report
Independent examinerfs reFK>rt
Statement of financial aclivities
y-10
Balance smeel
Notes lo the financial siatemenls
12-20

FAMILIES NEED FATHERS LIMITED
Introduction from the Chair
FOR THE YEAR ENDED 31 MARCH 2024
This year has marked a penod ol significant renewal and progres5 for Families Need Fathers. We've seen
notable improvements in Ihe qua11ty of our services and the experiences ol those who iely on us. Our impaci Is
growing, as evidenced by the positive feedback from our users. One user shared. Yhe support and adwc8 1
received We￿ invaluable during a very difftull time." highlighting our Jital role in assisting families Ihrouqn
challenging circumstances_
In addition to enhancing our servI￿s. we have successfully extenaed our reach into key areas of Influence,
including the judiciary, Cafcass, and Partiamenl. By lorging these critical relationships. we are posilioriing
ourselves lo make a meaningful and lasting impacl on behalf of children involved in family court proceedings.
This progress Is crucial as we work towards creating a more balanced and lair system thai Pfiorilises Ihe well-
being of children.
Another user expressed. "Families Need Fathers save n?e Ihe strep.gih lo xeep fighiing for'Nhai was right (or Iny
children.. This sentimenl Is a po.￿erful remin(Jer ol the Impcndi'.cp. Gl o(Jr tp.Ission and Ihe ianqible differeiiLÈ
are making. 11 is this clriwe that fuels Gur eftons 10 engage Nith polioftiakers and professionals In the field,
ensuring that the voices ol familles are hearo al the ',iighesi le￿els.
Despile these advaTrcements. we musi acknowledge tTre financ.al -hallenges thai remain. Our charity is on a
tightrope, balancing Ihe need lo sustain and grow our servtces with the realities of our financial situation. The
next lew years will be ¢rilical as we locus on secLtring the lunding riecessary to coniinue our vilal work.
Exploring diverse funding opportunities. from fundraising campaigns to partnerships and grants, will be essential
In siabilising our fin3ncial future.
None of this would be possible without the unwavering support and effort ol obr volunteers. Year after year Iliey
demonstrate a iemarkable commilmenl to iniproving the lives of children and the nienlal health of families
fractured by breakdowns and faniily courts. Their dedic31ion is the ¢oriierstone ol our success. and we owe
them our deepest gratitude. Their tireless work not only support5 those in need but also drives the momentum
lor change within Ihe system.
We are heartened by the progress we've made and the positive impact we are having. With 2 renewed locus on
financial sustainability ana strengthening our siralegic relalionshitjs. we are coiilideni that Faniiiies Ni.'eQ
Fathers will continue Its support fafflil,es ane, Idvocate fLr Ik1¥
',gi)'s ol cliiiorett In 13mili tyoiirl ')i(ILepdiii'J',
Together, we can work towards a fulure where every cliild beiiefils Ironi a loving and supportive relationship
with both parents because Both Parents Matter.
Thank you for yo￿1 continued support.
Paul O'callaghan Ichairl.
Trustees
.2211112024

FAMILIES NEED FATHERS LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORTI
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their annual report aryd financial staternen￿ for Ihe yeaf ended 31 March 2024.
Tlie liTiariLial biateinenls nave beep pre?arer In accaroarLe wi(h 11)e aCco￿n',,.T',
ijaliciei sel
financial statements ano comply wilh the charily's menioranttun) 3T)o articles ol a55ocialiun. Ihe Companies Act
2006 and 'Accounling and Reportinq by Charities". Sialenieni ol Recommenoed Practice ISORPI applicable to
charities preparing their accounts in accoidance wilh the Finaiioal Reporting Standard applicable In the UK and
Republic of Ireland IFRS 1021 leffeclive 1 January 20191".
Families Need Fathers is a charitable company limited by guarantee.
The Trustees are legally responsible for the govemance and management ol FNF. The Board consists of a
maximuni of 12 Irusiees.
Governing Document
The Charity is govemed by its Memoranijum and Artides and these were the objects during the year under review-.
Objecthve5 and activities
For the relief of pareiits and their children arid Oilier ck)se family mefnbers sufferiiig from IhL
curiseq4Jeric¥s oi separation by PftsVidi';g ddvice. a8sistaoce .Intsl r)I".frr support and In sv doing.
l)elping parenls stay .11 loucl) ￿1*￿7 their chiiaren rifter divorce cr bePdfAtIOTI
To further Ihe emotional development ol chilaren whose parents have divorced or separated by
encouraging shared parenting arrangemen&.
To conduct study and research Into problems concemed wln children who are deprived of the
presence of a pacenl in Iheir lamilies and inlo the problems concerned wlh establishing good
relations between pareiits I1￿1ng apart fiom their children, and to PLJblish the useful results of all such
study and research In order lo encourage appropriate changes in professional and public opinion.
To ielieve t)oor parenis by helping lo obtain èna promoting the provision of Segal advice, ass151ance
and ollier legal services which such peisons would be unable io obtain by reason of iheir lack ol
means.
FNF promoies Ihe sharing of legal advice. We provide support and the benefil ol members. extensive experience.
However, we are not able to offer legal 'advic£ ourselves as we do iiol employ lawyers.
Structure, Governance and Management
The N¢ilional Couti¢il consisis (If up to 1 2 IfLJSlee5. It meets approxiiiialely Six times a year to discuss Charity
business with decisions being agreed ai these meetings. Trusiees are elecied.1t Ihp Anriual Geneial Meeting
bul can be co-opted by the Nalignal Council whei) vacancies occur
are elected at the firsi trustee meeting after the AGM.
AiJJ)Intll"iei',Is lasi lor three years Officer
Decisions are made by a maior,,ty vole, inclijding Iwstees who aiiend via electronic means. The Chair or Vi
Chair acling as Chair can use a casting vole in Ihe case of lied voting.

FAMILIES NEED FATHERS LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Working parties and Committees
The National Council appoints trustees andlor slaff to Work on individual commilleès specific tasks. e.g-
finance. governance. publications. I￿r..draiSIr)g. Fiiiance. Risk ano tso'ierncince CJnirriilleL' Wieels al least
four times a year, ahead ol lull rneelings ol the Nalional Council. Ils iiiain responsibility is lo advise Iruslees
on Iheif duty to ensure all assets of Families Need Fathcrs are sJlfrguardee dnd ih3t funds arLJ spent
effectively and eflicienlly in the course of its <lClivities and In line v411h th.e cb.arily's objecis. 11 also reviews Ihe
governance of the charity. makes recommendations to manage risks, improve skills and reviews policies.
Membership, staff and volunteers
Families Need Fathers was founded by volunteers and volunteering remains critical lo our service delivery,
especially in organising local meetings and our national Helpliiie. Our volunteers make a unique
contribution with their peer support and kno￿edge of the family justice system. We estimate that this year
our volunteers continued lo contribule over 10.000 hours to our work. We thank our volunteers lor their
amazing work and continued dedication.
Trustees
The following trustees served in Ihe office during the year lo 31 March 2024=
Paul O'callaghan (Chairl (also Comparny SeLrp.iary 51Jice 16 Se[)leniopr 20201
Greg Cavadino ITreasureri
Emlyn Jones (Vice Chaiil
Greg Downing {res￿ned on 27 March 20241
John Baker
Lee Grice
Oleg-serguei Schkoda Iresigne¢J on 10 October 20241
Sergio ma￿.nez-L0pez
Wayne Martin
William Davis (appointed on 26 February 20241
8ahiTalhan Jayadev3n (ap￿nted on 21 Febfuary 2024 and ￿SIgned on 13 September 2024}

FAMILIES NEED FATHERS LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Risk management
The charity has a r?sk maiiagemenl slralegy established to prolecl the charity as lar as possible Irom any
risks including financial and repulalional.
We have continued lo protect FNF'S daia and IT structures. to ensure that the charity is properly covered by
appropriate insurance. and lo ensure tha¥ we comply wilh all aspects ol revised charity and company
legislation. The charity has a risk managernent strategy established 10 proleci the charity as far as possible
from any risks inclLJding financial ai)d repulaLional.
A Risk Regisler is reviewed al least annually by managemenl and Iruslees. Risks are priorilised and plans lo
anage these based on the Impact these might have on the ch8rily and the likelihood of their occurrence.
No system of internal control Is ever able to give absolute assura11￿ against malerial niisslalemenl or loss.
However. Ihe following system5 are in place to mitigate major risks..
An annual strategic plan, approved by truslees.
Quarterly review offinancial largels. variance from budgets and rkon-financial perfomance indicators
by staff and Iruslees.
In-deplh review of financial performance by the Finance. Risk an(J Governance SLib-commitlee.
Identification. and management ol risks, reviewed. prioril￿Sed and approved by trustees_
The Trustees have reviewed the major risks that the charity is exposed lo and systems and procedures are
either in place lo manage these risks or are being developed.
As trustees of Families Need Fathers. we are pleased lo present our annual report. OLltlining how we have
continued 10 Serve families. advocate Ici parents and children. ana champ10n the impartance of co-parenting.
Over Ihe pasl year. we have retndined sleaolasl in Ouf coiYm,Imer.t t() deliveririg public benefit. loslering
Inclusivity. securing financial sustainability. positioning oursel&es as a leadi.4g orgariisation In our field. dl)d
expanding the scope of our activities.
Public Benefit Delivery
Families Need Fathers is dedicated lo supportrng families in crisis and helping parents navigate the family court
system lo ensure children benefit from a strong relationship with both parents. OUT services provide critical
resources, information, and support networks that empower parents and caregivers facing barners lo contact w11h
Ilieir children. By offering 8 r3n9e ol free or low-cosl services
Including i helpline, legal guidance, and PLer
support groups we ensure that lamilies in need have access to essenlial suppon. regardless ol fiii¢J¥icial
situation.
Commitment to Inclusivity
nclusivity is al the heart of our work. Families Need Fathers welcomes individuals from all backgrounds,
regardless of gender, race. sexual orieniation. or socioeconomic slalus. We recognise the diverse needs of the
communilies we serve and *ire committed to ensurirhg I￿Lat 311 dAienls ￿l￿Ve #qual access lo our services and
suppori. This year. we Inlioduced adaitionai resources lor Single lalhers. iion-custudial mothers. and oll)ei
underserved groups. ensuring Ihat our progranis and ServI￿S tire responsive to Ihe varied challeiiges parents
la¢e.
Financial Sustainability
Our commilmenl lo financial sustainability allows us lo continue providing vital support lo families year after year.
Through prudent financial management, fundraising. and Ihe development of sustainable revenue streams, we
have maintained a stable financial fooling. Our fundraising ellorts begin from a very low base and have been
bolstered by In¢reased commui)ily engagement. and partnerships. Tnese efforts ensure that Dur orgar)isalion
reniains resilient and able lo adapt lo lulure Challenges. Providing a reliable souice of support for fanillie￿ fur
years lo come.

FAMILIES NEED FATHERS LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Leading Organisation in the Field
Families Need Fathers has long been a pioneer in the advocacy Iof shared pafenling and parental rights. We
continue to be a thought leader, influencing public policy. informing public debates, and providing expert insight
on family law relorrns. Tliis year. we participated ir. 8everal Ii.gh-PTofilp yolics. discussions. provided ev.deiiLe Icii
consultations, and collaboraied with other organisalTons to advocate for legislative changes that support family
preservation ancj lair parental rights. Our credibility and expertise In tfrie Iielo make us a trusted voice and an
ellective agent ol change.
Broad Scope of Activities
During the past year. Families Need Fathers has expanded ils activilies to address the complex and evolving
needs ol families. We have launched new O￿line resoufces. expanded our helpline houfs, and increased the
number ol regional support groups to make our services more accessible across the UK. We have also
introdu￿d workshops on topics such as mental health support, co-parenting slolegies. and navigating the laniily
court syslem. reaching 3 wider audience and providing more comprehensive support. These ini1121ives. alongside
our advocacy efforts and public education campaigns. allow us to address the diverse needs of our community.
Families Need Falhers remains dedicated lo supporting families and advocaling for the rights of parents and
children lo maintain meaningful relalionshi9s. Through our commitment to public benefit, inclusivity. financial
slabilily, and continuous improvement. kve have strenglhened our position as a leading organization in the field.
We look forward to building on this yeai s accomplishments. expaiidpng our reach, aiid contiiiuing lo make a
positive difference in the lives of countless families.
Review of Financial Position
During the year, FNF reteived income of £53.201 12023-. £54,6151. FNF'S e¥pendilure was £92 $29 12023..
£103.3631. This resulted in è deficit of £39.32812023'. delicil of £48.7481. Membprsnip Income was £36.721 12023..
1_'46.2811. Total reserves carried forward are £202.766 01 whith £164,886 are unreslricted12023.' £242.(YJ4 d vh)th
£204,214 were unrestricted).
In Ihe year lo 31 Marrth 2023, the charity's regular income conlracted by £106,441. However, post- year end
we were notified of a legacy of £52.392 received in AugLtsI 2024 and is iecognised in these accounts under
SORP accounting regulalions.
With reserves still high. we are still very well w)sitioned lo develop the Charity.

FAMILIES NEED FATHERS LIMITED
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Inveslment Policy
The charity's funds conlinue to be held In diversified accounls lo reduce any potenli21 In)pact Ironi the
structural risks in the banking sector. Minimum balances were mainialned in current accounts whenever
Ihis was practical.
Reserves Policy and Funding Source5
The Naiional Council policy is to keep al least six monlhs running cosls plus redundancy and exit costs for
Ilie Gharily in reserves and this has been niet These Inainly utireslricle.e funds are available 10 invest Iii
lurtliering the charities aims and objpclives. such as branch 5UPPOrt and moniber hplp facilities.
Unrestricted reserves stood at £164.886 12023". £204.2141 lor use on general Lharilable activities 8nd
£37.88012023." £37,880) are restrscted. mainly lor use In Ihe branthes. However. unless subsianlial further
Income is secured Ihe charity anticipales delicit budgets for Ihe nexi two years as this money is invested In
resources with the objeclive of glowing both our reach and potential recuring income.
Statement of Trustees. responsibilities
The Trusiees, who are also Ihe direciors ol Familie5 Need Fathers Limiled for the purpose ol company law
are responsible for preparing Ihe Truslees, Report and the financial sialements In accordance with applicable
law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounling Praclicel.
Company Law requires the Tnjslees to prepare financial slalements lor each financial year which give a true
and lair 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 charitable company for ihai year
In preparing these financial stalemeiits. the-rusiees are required lo".
select suitable accounliiig policies and Ineii appls, Iheni cor?sistenily'.
observe the melhods 3nd principles In Ilie Cha.'liies SORP IFRS 1021.
make judgements apd eslimales Ihat are reasonable and prodeiiL.
state whether applicatsle UK Accounting Standards , FRS 1021 have been followed. subject
lo any material departures disclosed and explained in the financial staiefflents., and
prepare the financial slatemenis on the going cor1￿M basis unless il is inappropriale lo
presume that the charity will continije In operalion.
The Trustees are responsible for keeping adequate accounting ￿CordS that ¢Jisclose with reasoiiable
accuracy at any lime the Iinancial posilion of the charity and enable ihem lo ensure that the financial
slalements comply wilh the Companies Act 2006. They are also responsible loi safeguarding the assets ol
the chanty and hen￿ for takin9 reasonable steps for the prevention and detection of fraud and other
Irregularities.
The Trustees. report was approved by the 8oard of Tlusiees on.
-22]111
-2024
Paul O'callaghan (Chairl
Trustee

FAMILIES NEED FATHERS LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF FAMILIES NEED FATHERS LIMITED
I report to the Trustees on my examination of the financial sktemenls of Families Need Falhers Limited
Ithe charilyl for the year ended 31 March 2024.
Responsibilities and basis of report
As the Trustees of the ch3rily land also its directors for the purposes of company lawl you are responsible
for the preparation of the financial slatements in accordance with the requiremenls of Ihe Companies Act
2006 (the 2006 Actl-
Having satisfied myself that the Iinancial sialemenls of the charity are not required lo be audited under Part
16 of the 2006 Act and are eligible for independent examinalion, I report in respect of my examination ol
the charity's financial slalemenls carried oul under section 145 ol the Charities Act 2011 Ilhe 2011 Actl. In
carrying out my examination I have followed all the applicable Direclions given by the Charity Comtnission
under section 14515llbl of Ilie 2011 Acl
Independent examine¢s statement
I have completed my exaryiirialion. l Confirm Ihai no rnaiters Iiave come to my attention in connection wilh
the examination giving Ine cause to believe that in any material respect".
accoLJnling records were nol kepl In respect ol the charity as requireLI by section 386 of the 2006 Act", or
the financial statements do not ac￿rd wlh those records., or
the financial statements do nol comply wilh the accDunling requirements ol section 396 of the 2006 Act
other than any requirement that Ihe accounis give a true and fair view which is not 8 1118tter considered as
part of an independenl examination- or
the financial statements have not been prepared in accordance with the methods and principles ol the
Statement of Recommended Practice for accounting and reporting by chanties applicable lo charilies
preparing their accounts in 3￿rdance with the Financial Reporting Standard applicable in the UK and
Republic ol Ireland IFRS 1021.
I have no concerns and have come across no other matters in connection with the ex3minalion to which
attention should be drawn in Iliis report in ofder lo enable a proper understanding of the financial statements
lo be reached.
,1(., /hJ
[4 r
Gilbert Holbourn FCA, FLCA, CChA
1 Upper Bridge Street
Wye
Kent TN25 SAF
Dated..

FAMILIES NEED FATHERS LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Current financial year
Unrestricted
funds
2024
Restricted
funds
2024
Total
Total
2024
2023
Note5
Income and endowment5 from:
Oonations and legacies
Charitable activities
Other trading activilies
Interest receivable
47.431
47,431
49,854
522
4,238
S,770
rotsl income
53.2Ql
53,201
54.615
Expenditure on:
Raising funds
1,428
1,428
Charitable activities
Medi8 Awareness and Policy
Public support & assistan
29.5*i6
61.535
29,556
61,535
32.787
68,313
Totsl charitable expenditure
91,101
91,101
101.100
Totsl expenditure
92.529
92,529
103.363
Net expendilurel net movèment in funds for
the year
Fund balances at 1 April 2023
139.3281
139.3281
242,094
148 7481
204.214
37,880
290.842
Fund balances at 31 March 2024
164.886
37.880
202,766
242,094
Tlie Slalen)enl of linèncial aciivilies in¢ludes a51 gains and losses fecognised Iii the year. All income ai)d experidilure
derive from continuing activilies.
The statement olfinancial aclivitses also u)mpl*s with the requirements an income and expenditure accounl undef
the Companies Act 2006.
The notes on pages 12 to 20 fomi part ol these financial stalements.

FAMILIES NEED FATHERS LIMITED
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Prior financial year ended 31 March 2023
Unrestricled RestrTrcted
funds
funds
2023
2023
Total
2023
Notes
Income and endowments from:
Donations and legacies
Charilable activities
Other trading activities
Interest receivable
49.854
49,854
522
4.238
522
4,238
Total income
54.093
522
54.615
Expenditure on-.
Raising funds
2.263
2263
Charitable activities
Media Awareness and Polbcy
Public support & assistance
32.787
67.661
32,787
68,313
652
Total charitable expenditure
1th.448
652
101,100
Total expenditure
102.711
652
103 363
Net expenditurel
Nèt movement in funds for the year
148.6181
11301
148.7481
Fund balances at 1 April 2022
252.832
38.010
290.842
Fund balances at 31 March 2023
204,214
37.880
242.094
The statement of financial activities indudes all gains and losses recognrsed in the year. All income and expeiiditure
derive from continuing activities
The siatemenl ol financial activities also complies with Ihe fequirements loran incoine and expenditure account under
tlie Companies Aci 2006.
The notes on pages 12 10 20 lorm part ol these financial Sialements.
10-

FAMILIES NEED FATHERS LIMITED
BALANCE SHEET
ASA T31 MARCH 2024
2024
2023
Notes
Fixed a55et5
Tangible assets
Invesimenls
967
24
24
6.024
991
Current assets
Deblors
Cash at bank and in hand
10
60.166
144,379
59,353
185,046
204.545
244,399
Creditors.. amounts falling due within
one year
11
17.8031
13.2961
Nel current assets
196.742
241.103
Total assets less current liabilities
202.766
242.094
Iiicome funds
Reslricled funds
Unreslri¢led funds
14
31.880
164.886
37.88
204.214
202.766
242.094
The company is enlilled lo the exempiion from Ihe audit requirement rxjntained in section 477 01 the Companies Act
2006. for the year ènded 31 March 2024.
The Tnjstees acknowledge Iheir responsibililies for ensuring that the charity keeps ac£ounting ￿GOIdS which ¢omply
with section 386 01 the Act and lor preparing finarbaal statements whsch give a true and fair view of the slate of affairs
of the company as at Ihe end ol the financial year and of its incoming resources and application ol resources. including
its income anol expenditure. for the Iinancial year in accordance with the requirements of sections 394 and 395 and
which olhenNise comply with the requirements of rhe Companies Act 2006 relatin9 to financial statements, so lar as
applicable to the company.
The members have not required the company to obiain an audit ol ils linancjal staiemenls for the year in quesiion In
accordance with seclion 47ti.
These financial slalefnents have been prepared in acrANdance wth tlie provistons applicable to companies subject to
the small companies. regime.
The notes on pages 12 to 20 lomi part of these financial statemenls.
The financial statements were approved by ihe Twstees on .
.2024
Paul O'callaghan (Chairl
Trustee
Company registration number 01396139

FAMILIES NEED FATHERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Charity information
Families Need Fathers Limited is a private company Iimiied by guarantee irhcorporated in England and Wales.
The registered office is 27 Old Gloucester Street. Holbom. London WC1 N 3AX.
1.1 A¢¢ounting convention
The accounts have beeri prepared accordance with the chariiy's Inemorandum and articles of agsocialion,
the Compai)ies Act 2006 311e "Accouiibiig arid Repurti¢)g by Criarilies". Slatenierit of Recomniended Practice
applicable lo charities preparing their accounis in accordarice with the Financial Repofling Sian(5aid applicdble
in the UK and RepLJblic ol Ireland IFRS 1021" l<lS amended lor accounling periods comrnencing from 1 January
20191. The charity is a Public Benefit Entily as defined by FRS 102.
The charity has taken advantage of the provTrsions in the SORP foi tharities applying FRS 102 not to prepare
a Sialement of Cash Flows.
The charity had two subsidiaries whth remain dOm￿nI. Accordingly, no consolidated accounts have been
prepared.
The financial stalemenls are prepared in slerling, whith is the functional currency ol the charily. Monelary
amounts In these finanoal siatements are rounded to Ihe nearest £.
The financial statements have been prepared under the historical cosi convenknon. The prinapal accfjLJnts'ng
policies adopted are set out below.
1.2 Going concern
At the lime ol approvii)g ihe finan￿al slatemenls. Ilie ruslees +:a'oe a reasonable expectation that 11)é charity
has adequale resouFces 10 coniinue In operallonal ex151en¢£ lor Ihe loreseeaL)le future. Thus, 11)e Trusiee5
continue to adopt the going concern basis of accouniing In preparing financial statements.
1.3 Charitable funds
Unrestricted funds are available for use al the discretion of the Trustees in furtherance of their charitable
objectives.
Restricted lunds are subjecl to specific conditions by donois as lo how they may be used. The purposes and
Uses of Ihe restri¢led funds are sel out in the noles to the financial Slalefflenis.
1.4 Incoming resources
Income is recognised when the charity is legally entitled to il after any Performan￿ condib'ons have been met,
the amoun15 can be measured reliably. and il is probable thai Income will be received
Cèsh donations are recogntsed on receipt. Other dcnalions aTe recognised once the charity has been notified
of the donation unles% Jprfornian"-e cor.d5t ai',* req￿,re clefer'.I1 nf tl)? ¥iryiourt Ir'i-.()rr.e t￿x r?(.'overi4bli,.
relalion to donalions ￿ceIve0 ui)der Gift Aid or deeijs ol covonaiTrt 15 recogntsed ai Ihe time ol Ihe donation.
Membership subscriptions are in Substan￿ donations aiid are recognised when received.
-12-

FAMILIES NEED FATHERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies (Continued)
1.5 Resources expended
Expenditure is recognised once there is a legal or consirudive obligation to make a paymenl to a third party, it
is probable th£il settlerrienl will be required and the dmount ol the obligÉltion can be measured reli3bly.
Costs ol raising lunds comprise the costs of collects.ng donauons, including applicable bank charges, Dperaiing
fundraising and sponsorship events and associated support costs.
Irrecoverable VAT is charged as a o)st against the activily for which Ihe expenditure was incurred.
Costs have beer* apportioned between the differeni activities ol the chanty where they are separately
identifiable. Where costs span ft￿re than one chari¢¥ble aclivity an estimate Is used lo apporlion the cosi
irturred.
Those costs incurred In supporting the chariiable aciivities are charged to support costs. Support costs also
includes governance costs which are purely those Iiecessary lof the charity to meet the adminislrativè
requirements of the Charily Commission and other governing d(xumenls.
In line with the estimaled usage on staff lime, support cA>sts have been allocaled as to 2901. lo media
awareness & policy and 71010 lo public support and assist8n¢e12L122.' 29¥0171%1-
1.6 Tangiblè fixed assets
Tangible fixed asse15 are iniltally measured at cosl and subsequently ffleasufed at cosl or valuation. nel of
depreciation and any impaitment losses.
Deprèciation is recognised so as lo write off the cost or valuation of assets less their residual values over their
Ljseful lives on Ihe followin9 basis-.
Fixtures and fittings
over 4 yeats
The gain or loss arising on the ¢Jisposal of arb asset Is determined as ihe difference between the sale proceeds
and the carrying value of the asset and is recognised In the slatement ol finanoal activities.
1.7 Fixed asset investmènts
Fixed a55el invesiments are initially measure(l al transaction price excluding transaclion costs, and are
subseqLJenlly measured al fair value at each ￿pOrting dale. Changes in fair value are recognised in net incomel
lexpenditurel for the yeaf. Transaction (x)sls are expensed as incurred.
A subsidiary is an enlily conlrolled by the charily. Control ￿S the w>wer lo govem the financial and operating
policiès ol ihe enbty so as lo obtain benefit5 from Its activities.
1.8 Impairment of fixed assets
Al each reporting end date. the charity reviews Ihe carrying amounts of its tangible assets lo determ￿ne whether
there Is any indication thai those assets have suffered an impairmeni loss. If any su¢h indication exists. the
recoverable amount of the assel Is eslimaled In ordei lo deiermiiie the exlenl ol the Impairment loss lif any)
1.9 Cash cash equivalents
Cash and cash eqtJivalent5 include cash in hand. depos*ts held ai Gall with banks, other short-term liquid
investments wilh original malurilies ol thiee months or less, and bank overdralis. 8aiik overdrafts are shown
within borrowings in ctjrrenl liabilities.
13

FAMILIES NEED FATHERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting poltGies (Continued}
1.10 Financial instruments
The ¢harity has elected to apply the provisions of Section 11 'Basi¢ Financial Inslrurnents, and Section 12'0ther
Financial Instruments Issues. of FRS 102 to all ol its finan￿al instrutnenls.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party lo the
contractual provisions ol the instrument.
Financial assets and Iiabililies aTe offset, with Ihe nel amounts presenlÈd in the financial statements. when there
Is a legally enforceable right 10 set off Ihe recognised amounls and thefe is an Intentioii to 5gltle on a nel basig
or lo realise the asset and strtlle Ine Iiabiiily SlTiuiianeously
Basic financial assets
8asic financial assets. which include debtors and rash and bank balances, are initially measured at transaction
price including Iransaction costs and are subseouenily carried at amortised cost using Ihe basic effective
interest mèthcKI. Financi313SSèts classif￿d as receivab￿ within one yèar arè nol 3mortised.
Basic financial liabilities
Basic financial liabilities, includLng creditors are initialty rec¢yJnised at transaction price. Financial liabilities
dassified as payable wiihin one year are noi amortlsed.
Debt instruments are subsequently carried ai amorlise(I cost, using ihe effeGlive interest method.
Tiade creditors are obligations to pay for goods or services that have been acquired in the ordinary course ol
operaiions Iiom suppliers. Amounts payable aiÈ classified as current liabilities If payment is due within onè year
or less. If noi, Ihey are presenle¢J as non-current liabilities_ Tiade ciedilors are recognised initially at Iransaciion
price and subsequently Tne3SLJred al anionised rA)%l kjsing Ihe efler'iive Ifilerest mellit)d.
Derecognition of financial liabllltiès
Financial liabilitie5 are derecoynised when the charity s conlraciual obligations expire or are discharged or
cancelled.
1.11 Employee b8nefits
The cost ol any unused holiday entlllement is re￿)gnised in the peri(xJ in whiGh the employee's seNices are
received.
Termination benefits are recognised immedialely as an expense when Ilie charity is demonsirably committed
to terminate the empbymenl of an employee Of to provide lerniination benef￿ts_
1.12 Retirement benefits
Payments lo defined contribution retirement benefit schernes are charged as an expense as they fall due.
14

FAMILIES NEED FATHERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income and endowments
Unrèstricted Unrestricted
funds
lunds
2024
2023
Donations and gifls
Legacies receivable
Membership lees
3,317
7.393
36.721
33,573
130,0001
46.281
47.431
49,854
Charitable 8ctlV1(ies
522
Trading activity income. sale ol FNF branded ilems
5.770
4.238
Interes¢ receivable
53,201
54.615
In the year to 31 March 2024: the charity's regular inLori)e contracted by £106.441. However, post-
year end we were nolilied ol a legacy lo be £52.392 le￿ived in Augsi 2024 and is recognised in Ihese
accounts under SORP accounting regtslalions
Raising funds
2024
2023
Fundraising and publicily
Transaction charges in ￿￿1VIng donaU"ons. granls and Wies
Staff costs
556
1,707
1,428
Fundraising and publicity
1.428
2.263
Both current and prior year expenditure was from unreslricted funds. No allocation ol general sUPPOrt costs
Is made to fundraising aciivilies due lo the low level of slaff time incurred in Ihis area.
15

FAMILIES NEED FATHERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charitable activities
Media
Awareness
and Policy
2024
Publ1¢
support &
assistance
Total
Media
2024 Awareness
and Policy
2023
Public
support &
assistance
Total
2023
2024
2023
Staff costs
Communications
Stafflvolunleer training
Bronch & dffiliate meeling
expendituie
13,799
22,364
36,163
16,497
26.737
43.234
568
568
1,042
1,042
652
052
13,799
22.932
36,731
16,497
28,431
44.928
Share ol support costs Isee
note 51
Share of govemance costs
(see note 5)
13.741
33.641
47,382
13.567
33.216
46.783
2.026
4.962
6.988
2.723
6,666
9389
29.566
61.535
91,101
32.787
68,313
101.100
Analysis by fvnd
Unrestricted funds
Reslricled funds
29.566
61.535
91.101
32.787
67.661
652
100.448
29.566
61.535
91.101
32.787
68.313
101.100
16

FAMILIES NEED FATHERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Support costs
Support Governance
costs
costs
2024
2023
Staff costs
Depreciation
Bank charges
Computer expenses
Office and Tnjstees insurances
Office rent, rates and utililies
Printing. postage 8nd stationery
Travel and subsistence
Sundry expenses
Telephone & fax
Loss on disposal ol fixed assets
AccoLJiiling
Legal fees
9,993
2.000
9,993
2.000
11.946
967
1.480
4.722
3.897
15,944
773
12.041
3.883
13,307
490
1.190
3,445
277
967
12.041
3.883
13,307
490
1.190
3.445
277
5,409
877
4.253
4,253
2735
5.782
3.6117
47.382
6.988
54.370
56,172
Analysed between
Charitable aclivilies
47,382
6.988
54.370
56,172
Governance costs include paymenls to Ihe independent exarnine￿ of £2.400 12023- £2,400) for accounts
preparation 8nd examination fees. All amounts include VAT.
Trustees
One trustee was reimbursed travel, subsisience and accomnK)datioii expenses during tlie year al a cosi o
£477 12023- £811
During the year. no trustees received any ￿MUneratIon or oiher benefilS12023- £NIll.
17-

FAMILIES NEED FATHERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Employees
Number of employees
The average w,oi)thly nLmber ol eniployees during ip.e year was..
2024
Number
2023
Number
Total full or part time employees
Employment costs
2024
2023
Wages and salaries
Social security cA>sts
Pension costs
46.667
50,361
2,974
1,845
917
47,584
55,180
There were no einployee> ￿'hOSe annual remunerat.on kvas £60.000 or rr.ore in Ih.e year or the previous
year Social securily ￿st Is staled after the dedknclion al the Err.ployFp.eni Allo'Nance.
Key management personnel- One mEinber of siafl piovided key ?)ai)agenienl serviLes lo Il)e ctiarily during the
year witli a iotsl cost, including employers. nalional insurance and penston contributions of £46.667 12023-
£45,812).
Tangible fixed assets
Fixtures and fittings
C05t
At 1 April 2023
Disposals
Addilions
16,434
116.4341
8.000
Al 31 March 2024
8,000
Depreciation and impaimient
At 1 April 2023
Depreciation on disposals
Depreoalion charged In the year
15.467
115,4671
2,LMJO
At 31 March 2024
2,000
Carrying amount
Al 31 March 2024
6.000
Al 31 March 2023
967
18

FAMILIES NEED FATHERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Fixed asset investments
2024
2023
Other investments comprise..
Investmenls in subsidiaries
24
24
Both the subsidianes are dormant and have nevet Iraded. Accordingly. no consdidated accounts are prepared.
10
Debtors
2024
2023
Amounts fa114ng due within one year..
Gilt Aid due
Legacy pending
Other debtors
Prepayments and accrueLI incorne
6.562
52.393
22J
988
6.492
45 000
6.470
1.391
60.166
59.353
11 Credilors.. amounts falling due within one year
2024
2023
Other laxaiion and socAal security
Trade creditors
Other creditors
Accruals and tjelerred income
1.276
8%
4,127
2.400
2.400
7,803
3,296
12 Defined contribution schemes
The charity operates a defined contribution pension scheme for all qijalilying èmployees. The assets of the
scheme are held sepèrately from those of the Ghar11y in an independently adm5nistered fund.
The charge lo) profit or loss In respect o, aefiiied contribution >c￿.￿me5 v.".as £1.468 12023 £1.7011. £367 Is
accrued in respeeL of
£Nill-
urrent <ll.d historic coniraLlual contritsulions Pdytible on tiehalf of employees12023
19-

FAMILIES NEED FATHERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
13 Analysis of net assets between funds
General Restricted
Fund
funds
2024
2024
Totsl
General
Ftsrxl
2023
Restricted
funds
2023
Total
2024
2023
Fund balances 3131 Mafch 2024
are represented by..
Tangibk assels
Inveslmenls
Current assets
6.000
24
158,862
6,000
24
196.742
967
24
203,223
967
24
241,103
37,880
37.880
164,886
37.880
202,766
204.214
37.800
242.094
14 Restricted funds
Movement in funds
Inwning
Re50Lirces
resources
expènded
Balan¢e at 1
April 2023
8al¥nco at
31 March
2024
Balance al
31 March
2023
Sir James Rid(ett
ST- l Mackay
Branch Fijnds
Cential London Branch Funds
2.500
2419
17.562
15.339
2.SOO
2.479
17,562
15.J39
2.479
17.562
li,JJ9
37.880
37.880
37,880
The purpose ol each fund is sel oul below=
Name ol Restricted Furmj
Purpose of FuThl
Sir James Rickett
To fund volunteer Irairhing in the North East.
ST- l Mackay
To support Ihe McKenzie Friend Assistsnce Scheme.
Branch Funds
Funds held and collected by blanches for the delivery of branch services.
Central London Branch Funds
Funds l)eld ar￿ collected the Cenlral London branch for the delivery al
branch services and national communication Cliarily services
15 Limited by Guarantee
The charitable Ix>mpanrfs legal structure is that of a company limited by guarantee. In the event of the company
winding up each mevnber is liable lo contribute £10 to any deficil1£100 in iolall.
-2