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2025-09-30-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Family Foundations Trust Limited

(A company limited by guarantee)

Charity registration number: 284006

Company registration number: 01587920

Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG

FAMILY FOUNDATIONS TRUST LIMITED

CONTENTS

Reference and Administrative Details 1
Trustees' Report 2 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9 to 10
Notes to the Financial Statements 11 to 24

FAMILY FOUNDATIONS TRUST LIMITED

REFERENCE AND ADMINISTRATIVE DETAILS

Trustees

David Chaffe Terry Edmondson Colin Frampton Judith Frampton Trevor Hollingum Barbara Stanley (resigned 3 December 2025)

Secretary Lee Nancarrow Charity Registration 284006 Number Company Registration 01587920 Number

The Charity is incorporated in England.

Registered Office Dalesdown Honeybridge Lane Dial Post Horsham West Sussex RH13 8NX Independent Examiner G W Schulz FCMA Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG Bankers CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

Page 1

FAMILY FOUNDATIONS TRUST LIMITED

TRUSTEES' REPORT

The Trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 30 September 2025.

Objectives and activities

Objects and aims

We are a Christian Charity resourcing and offering support to schools, charities, churches and local councils.

The objects of Family Foundations Trust Limited are to promote by such charitable means as the directors In their absolute discretion shall think fit the following:

• To advance the Christian Faith In the United Kingdom and overseas and In any part of the world as the trustees shall think fit.

• To advance in life and help young people and families through their education and learning to develop skills, capacities and capabilities and to enable them to participate in society as mature and responsible individuals through the promotion of a spiritual and ethical lifestyle, based on the truths of mainstream Christian teaching and foundational values.

• To act as a resource for young people and families by providing advice and assistance and organising programmes and other activities

o providing residential camping, conference and activity centre facilities o supporting and promoting Christian family values and advancing parenting skills o providing recreational and leisure time activity and

Public benefit

The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Achievements and performance

Dalesdown

Bookings are strong and growing with new groups coming to the centre.

The Food Project in partnership with the Wholesome Warehouse and supported by various charitable trusts is still flourishing and is currently providing approximately 100+ meals a week for families in need.

We continue to offer RISE, a quarterly women’s retreat.

We have formed a partnership with West Sussex Fostering and Kinship Carers and have run a series of events together.

Page 2

FAMILY FOUNDATIONS TRUST LIMITED

TRUSTEES' REPORT

Plans to extend our buildings are now in process.

Children Worldwide

This past year has seen 102 different events where a member of CW has been involved in serving the church, encouraging children’s and family’s ministry, in conferences and weekends. This number appears to still be growing through the year, with more queries coming in all the time.

CW this year will celebrate its 40th anniversary of working with the 5-7’s at Spring Harvest.

This is all on top of the regular weekly ministry that each member is doing around the country and overseas.

ReFuel is going well ... where we gather children's workers in an area and bless them with a meal. We have done run four on line, and run multiple events in three different locations around the country this year.

We were active again at the ‘Hand in Hand’ conference this year (National Childrens Ministry Conference), where we have been exhibiting and speaking for many years.

• One member is on the planning group, two are speaking regularly through the conference, five are leading mentoring sessions.

• We have a high profile this year. In addition to this, CW is (endorsed by the conference) offering to all delegates the opportunity to join a Re:Fuel online to continue the sense of connection which the conference supplies

Members, we have one new member and no losses, and finances remain stable.

The team in Kenya continues to work well, raising their own funds, and doing good work, gaining a good reputation across the country.

Financial review

Income for the year amounted to £326,757 (2024: £306,855) and expenditure £323,020 (2024: £341,189). Unrestricted funds carried forward were £957,059 and restricted funds £14,561.

Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.

Page 3

FAMILY FOUNDATIONS TRUST LIMITED

TRUSTEES' REPORT

Structure, governance and management

Nature of governing document

Family Foundations Trust Ltd, (the “Charity”) is a charitable company, limited by guarantee which was incorporated on 28th September 1981. It is governed by its Articles of Association which were amended on 5th September 2011.

Recruitment and appointment of Trustees

Trustees are appointed from the supporters of the charity. There is no maximum number, just a minimum of 3. There exists an induction process for all new Trustees and relevant training is offered on an ongoing basis.

Organisational structure

There are currently 5 trustees: Colin Frampton (Chair), David Chaffe (Finance), Terry Edmondson (HR), Judy Frampton (Staff Welfare and Safeguarding), Trevor Hollingum (Finance). Lee Nancarrow is the Company Secretary. The Board holds quarterly Meetings and other Meetings as required. The Finance sub-committee meets quarterly. The Chair and HR Trustee meet with the CEO each month. Staff appraisals and objective setting takes place annually.

Our CEO, Lee Nancarrow, is supported by Jessica Taylor (Centre Manager and Events Coordinator) until 30th June 2025 and then Zoe Pye (Centre Manager and Events Coordinator) from 1st July 2025, Nicola Harwood (Finance Manager and Administrator), Matthew Pye (Maintenance Officer), Andrew Powell (Assistant Maintenance Officer) Wendy Fuller (Housekeeper), June Botham (House Keeper), Kerry Kemp (House Keeper) and Dave Gidney and Sarah Covington (Co-Directors of Children Worldwide).

Use of volunteers

The Charity is privileged to enjoy the practical support of many volunteers who help maintain the buildings and extensive grounds and a faithful donor base including our Bursary funders who have responded to our needs over many years.

Risk management

The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks.

We have ensured that all major insurable risks are subject to a combined Charity Connect policy of insurance underwritten by Ansvar. An annual review of all areas of risk is undertaken by the trustees in conjunction with staff overseeing the areas of activity, and procedures which have been put in place. All Procedures are documented and in normal circumstances carried out by more than one member of staff.

The Charity has a disaster recovery plan which is reviewed annually by the Board.

Page 4

FAMILY FOUNDATIONS TRUST LIMITED

TRUSTEES' REPORT

In respect of potential Charity fraud, we have reviewed our exposure and believe that sufficient internal and financial controls exist, and that proportionate and reasonable steps are in place to ensure that all funds are accounted for and spent in line with the aims of the Charity. Additionally, when appropriate, we have given attention to our bank account deposits in the light of cover provided by the FSCS guarantee.

We regularly review our exposure to Financial risks, Governance and Management risks, Operational risks and Safeguarding as appropriate to our activities.

Serious Incident Reporting

The Trustees, in accordance with Serious Incident Reporting requirements (that is resulting in a significant loss of funds, or of significant risk to our property, beneficiaries or reputation) are pleased to confirm that no incidents fall into this category for the year under review.

Page 5

FAMILY FOUNDATIONS TRUST LIMITED

TRUSTEES' REPORT

Statement of Responsibilities

The Trustees (who are also the directors of Family Foundations Trust Limited for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the Trustees to prepare financial statements for each financial year. Under company 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 charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

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

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

The annual report was approved by the Trustees of the Charity on 16 March 2026 and signed on its behalf by:

......................................... Colin Frampton Trustee

Page 6

FAMILY FOUNDATIONS TRUST LIMITED

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FAMILY FOUNDATIONS TRUST LIMITED

I report to the Charity Trustees on my examination of the accounts of Family Foundations Trust Limited for the year ended 30 September 2025.

Responsibilities and basis of report

As the Charity’s Trustees of Family Foundations Trust Limited (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of Family Foundations Trust Limited are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your Charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Chartered Institute of Management Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of Family Foundations Trust Limited as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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.

......................................... G W Schulz FCMA Independent Examiners Ltd 16 March 2026

Page 7

FAMILY FOUNDATIONS TRUST LIMITED

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025

Note
Unrestricted
funds
£
Income and Endowments from:
Donations and legacies
3
99,201
Charitable activities
4
218,101
Investment income
5
1,427
Other income
6
417
Total income
319,146
Expenditure on:
Charitable activities
7
311,099
Total expenditure
311,099
Net income/(expenditure)
8,047
Net movement in funds
8,047
Reconciliation of funds
Total funds brought
forward
949,012
Total funds carried forward
16
957,059		 Restricted
funds
£
6,014
1,565
32
-
7,611
11,921
11,921
(4,310)
(4,310)
18,871
14,561		 Total
2025
£
105,215
219,666
1,459
417
326,757
323,020
323,020
3,737
3,737
967,883
971,620		 Total
2024
£
79,457
225,457
1,941
-
306,855
341,189
341,189
(34,334)
(34,334)
1,002,217
967,883

The notes on pages 11 to 24 form an integral part of these financial statements. Page 8

FAMILY FOUNDATIONS TRUST LIMITED

REGISTERED NUMBER: 01587920 BALANCE SHEET AS AT 30 SEPTEMBER 2025

Note
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors: Amounts falling due within one year
13
Net current assets
Total assets less current liabilities
Creditors: Amounts falling due after more than
one year
14
Net assets
Funds of the Charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
16		 2025
£
880,636
880,636
5,745
127,762
133,507
(22,523)
110,984
991,620
(20,000)
971,620
14,561
957,059
971,620		 2024
£
865,706
865,706
8,270
141,966
150,236
(28,059)
122,177
987,883
(20,000)
967,883
18,871
949,012
967,883

For the financial year ending 30 September 2025 the Charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The notes on pages 11 to 24 form an integral part of these financial statements. Page 9

FAMILY FOUNDATIONS TRUST LIMITED

REGISTERED NUMBER: 01587920 BALANCE SHEET AS AT 30 SEPTEMBER 2025

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The financial statements on pages 8 to 24 were approved by the Trustees, and authorised for issue on 16 March 2026 and signed on their behalf by:

......................................... Colin Frampton Trustee

The notes on pages 11 to 24 form an integral part of these financial statements. Page 10

FAMILY FOUNDATIONS TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Charity status

The Charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the Trustees is liable to contribute an amount not exceeding £1 towards the assets of the Charity in the event of liquidation.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

Family Foundations Trust Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The Trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the Charity.

Income and endowments

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Page 11

FAMILY FOUNDATIONS TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Donations and legacies

Donations are recognised when the Charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the Charity before the Charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the Charity and it is probable that these conditions will be fulfilled in the reporting period.

Legacy gifts are recognised on a case by case basis following the grant of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the Charity.

Grants receivable

Grants are recognised when the Charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Deferred income

Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:

Gift aid

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Interest receivable

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

Page 12

FAMILY FOUNDATIONS TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Expenditure

Liabilities are recognised on the accruals basis. Expenditure is recognised in the period in which it is incurred and includes any attributable VAT which cannot be recovered. Costs which are identified as relating to restricted activities are allocated directly to those activities. Costs which relate to the general running of the charity are allocated against unrestricted funds, and within the statement of financial activities these expenses are shown as costs of generating funds and costs in furtherance of charitable objects.

Charitable activities

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 activities and those costs of an indirect nature necessary to support them.

Grant provisions

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

Taxation

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate
Buildings 2% on cost
Furniture and equipment 25% on cost
Fixtures and fittings 25% on cost
Computer equipment 33% on cost

Page 13

FAMILY FOUNDATIONS TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Liabilities

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Fund structure

Unrestricted income funds are general funds that are available for use at the Trustees discretion in furtherance of the objectives of the Charity.

Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

The Charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the Charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Page 14

FAMILY FOUNDATIONS TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

3 Income from donations and legacies

Donations and
legacies;
Donations
Legacies
Gift aid
reclaimed
Grants,
including capital
grants;
Grants from
other charities
Other income
from donations
and legacies		 Unrestricted funds
Designated
£
General
£
908
73,487
-
-
15
3,089
-
20,289
-
1,413
923
98,278		 Restricted
funds
£
5,647
-
367
-
-
6,014		 Total
2025
£
80,042
-
3,471
20,289
1,413
105,215		 Total
2024
£
28,676
27,326
3,813
18,879
763
79,457

Page 15

FAMILY FOUNDATIONS TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

4 Income from charitable activities

Unrestricted funds
Designated
£
General
£
Use of facilities
- Residential
-
191,377
Use of facilities
- Non
residential
-
16,970
Camps and
events
-
7,960
Promotional
and
miscellaneous
-
1,794
-
218,101
5 Investment income
Unrestricted funds
Designated
£
General
£
Interest
receivable and
similar income;
Interest
receivable on
bank deposits
6
1,421
6 Other income

Gains on sale of tangible fixed assets for
Charity's own use		 Restricted
funds
£
-
-
1,565
-
1,565
Restricted
funds
£
32
Unrestricted
funds
General
£
417		 Total
2025
£
191,377
16,970
9,525
1,794
219,666
Total
2025
£
1,459
Total
2025
£
417		 Total
2024
£
205,565
14,415
3,440
2,037
225,457
Total
2024
£
1,941
Total
2024
£
-

Page 16

FAMILY FOUNDATIONS TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

7 Expenditure on charitable activities

Unrestricted funds
Note
Designated
£
General
£
Centre ‐ Utilities and
rates
-
25,573
Centre -
Maintenance and
Cleaning
1,056
16,716
Centre - Insurance
-
8,296
Events and activities
164
17,249
Office & related
costs
-
14,255
Food project
-
4,577
Property
development and
planning
-
28,801
Independent
examination
-
1,100
Depreciation,
amortisation and
other similar costs
-
23,780
Grant funding of
activities
8
-
4,734
Staff costs
10
-
164,798
1,220
309,879		 Restricted
funds
£
-
-
-
8,326
25
537
-
-
-
3,033
-
11,921		 Total
2025
£
25,573
17,772
8,296
25,739
14,280
5,114
28,801
1,100
23,780
7,767
164,798
323,020		 Total
2024
£
31,237
74,913
7,097
15,819
14,272
9,317
-
1,050
23,274
7,275
156,935
341,189

Page 17

FAMILY FOUNDATIONS TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

8 Grant-making

Analysis of grants

Grants Grants to individuals
2025
£
2024
£
7,767
7,275

9 Trustees remuneration and expenses

No Trustees, nor any persons connected with them, have received any remuneration from the Charity during the year.

No Trustees have received any reimbursed expenses or any other benefits from the charity during the year.

10 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 2025
£
151,402
5,478
7,918
164,798		 2024
£
144,075
4,966
7,894
156,935

The monthly average number of persons (including senior management / leadership team) employed by the Charity during the year expressed as full time equivalents was as follows:

2025 2024
No No
Staff 7 7

No employee received emoluments of more than £60,000 during the year.

Page 18

FAMILY FOUNDATIONS TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

11 Tangible fixed assets

Cost
At 1 October 2024
Additions
Disposals
At 30 September 2025
Depreciation
At 1 October 2024
Charge for the year
Eliminated on disposals
At 30 September 2025
Net book value
At 30 September 2025
At 30 September 2024
12 Debtors
Trade debtors
Accrued income		 Land and
buildings
£
1,170,484
-
-
1,170,484
307,166
21,712
-
328,878
841,606
863,318		 Furniture
and
equipment
£
Computer
equipment
£
Fixtures
and
fittings
£
61,232
3,628
3,775
37,195
1,515
-
(39,892)
(1,416)
-
58,535
3,727
3,775
59,582
2,890
3,775
825
1,243
-
(39,892)
(1,416)
-
20,515
2,717
3,775
38,020
1,010
-
1,650
738
-
2025
£
5,025
720
5,745		 Fixtures
and
fittings
£
3,775
-
-		 Total
£
1,239,119
38,710
(41,308)
1,236,521
373,413
23,780
(41,308)
355,885
880,636
865,706
2024
£
7,505
765
3,775
3,775
-
-
3,775
-
-
8,270

Page 19

FAMILY FOUNDATIONS TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

13 Creditors: amounts falling due within one year

13 Creditors: amounts falling due within one year
Trade creditors
Other taxation and social security
Other creditors
Accruals
Deferred income		 2025
£
58
2,392
686
4,097
15,290
22,523		 2024
£
-
10,202
337
1,075
16,445
28,059

14 Creditors: amounts falling due after one year

Other loans 2025
£
20,000		 2024
£
20,000

15 Pension and other schemes

Defined contribution pension scheme

The Charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the Charity to the scheme and amounted to - £7,918 (2024 £7,894).

Contributions totalling £688 (2024 - £336) were payable to the scheme at the end of the year and are included in creditors.

Page 20

FAMILY FOUNDATIONS TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

16 Funds

Current year
Unrestricted funds
General
General Funds
Designated
Bursary (CW)
Future Builders
Capital fund
Dalesdown Refurb and
Development
Minimum Reserve
Total unrestricted funds
Restricted funds
Evangelism (CW Kenya)
Evangelism (Whizz Kids)
Evangelists (UK)
Children Worldwide
Food Project
Bursary Grants
Total funds		 Balance
at 1
October
2024
£
Incoming
resources
£
Resources
expended
£
Transfers
£
Other
recognised
gains/
(losses)
£
Balance
at 30
September
2025
£
73,748
317,800
(309,879) (14,930)
417
67,156
2,681
358
(126)
-
-
2,913
5,560
-
(38)
-
-
5,522
845,706
-
-
14,930
-
860,636
485
571
(1,056)
-
-
-
20,832
-
-
-
-
20,832
875,264
929
(1,220)
14,930
-
889,903
949,012
318,729
(311,099)
-
417
957,059
17
-
-
-
-
17
57
-
-
-
-
57
1,125
1,989
(2,288)
-
-
826
9,358
5,352
(8,351)
-
-
6,359
6,005
250
(537)
-
-
5,718
2,309
20
(745)
-
-
1,584
18,871
7,611
(11,921)
-
-
14,561
967,883
326,340
(323,020)
-
417
971,620

Page 21

FAMILY FOUNDATIONS TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Designated funds:

Bursary CW - Provision of bursary funding generated from an allocation of CW members' monthly contributions. It is utilised supporting children's workers whose activities are associated with the aims and objectives of the charity.

Future Builders was an accredited training course for full time children's work, which ceased at the end of the 2014/15 academic year. Residual funds are being applied to various training projects and opportunities.

The Capital fund represents the net book value of tangible fixed assets to the extent that these assets are not funded by loans or restricted funds.

Dalesdown Refurb and Development - Provision to develop and refurbish the Charity's Centre at Dalesdown.

The Minimum Reserve was increased at 30 September 2020 to cover the potential closure costs of redundancy and accrued holiday pay.

Restricted funds:

Evangelism (CW Kenya) fund is used to receive donations and pay towards the support of children's evangelists and training events run by our associated charity in Kenya.

Whizz Kids is the annual children's program at Spring Harvest, run by Children Worldwide members.

Evangelism (UK) is used to receive donations and pay towards the support of UK based evangelists.

When Children Worldwide became part of FFT, the Charity Commission directed that £1,000 should be retained as a minimum reserve. This figure has been subsequently increased to the current level.

The Food Project is specific funding to support the preparation and distribution of meals to those in need through the Wholesome Warehouse charity.

The Bursary fund is used to assist individuals who would not otherwise be able to afford to attend camps and activities run at Dalesdown. The transfer to General funds was made with the express permission of the donor to fund the leader's retreat.

Page 22

FAMILY FOUNDATIONS TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Prior year
Unrestricted funds
General
General Funds
Designated
Bursary (CW)
Future Builders
Capital fund
Dalesdown Refurb and Development
Minimum Reserve
Total unrestricted funds
Restricted funds
Evangelism (CW Kenya)
Evangelism (Whizz Kids)
Evangelists (UK)
Children Worldwide
Food Project
Bursary Grants
Total funds		 Balance
at 1
October
2023
£
80,939
1,790
5,653
868,980
3,136
20,832
900,391
981,330
220
57
1,050
12,256
4,147
3,157
20,887
1,002,217		 Incoming
resources
£
275,865
1,966
-
-
1,447
-
3,413
279,278
276
-
4,275
10,394
11,066
1,566
27,577
306,855		 Resources
expended
£
(283,056)
(1,075)
(93)
(23,274)
(4,098)
-
(28,540)
(311,596)
(479)
-
(4,200)
(13,292)
(9,208)
(2,414)
(29,593)
(341,189)		 Balance
at 30
September
2024
£
73,748
2,681
5,560
845,706
485
20,832
875,264
949,012
17
57
1,125
9,358
6,005
2,309
18,871
967,883

Page 23

FAMILY FOUNDATIONS TRUST LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

17 Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Creditors over 1 year
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Creditors over 1 year
Total net assets		 Unrestricted funds
General
£
Designated
£
20,000
860,636
89,679
29,267
(22,523)
-
(20,000)
-
67,156
889,903
Unrestricted funds
General
£
Designated
£
20,000
845,706
101,807
29,558
(28,059)
-
(20,000)
-
73,748
875,264		 Restricted
funds
£
-
14,561
-
-
14,561
Restricted
funds
£
-
18,871
-
-
18,871		 Total funds
at 30
September
2025
£
880,636
133,507
(22,523)
(20,000)
971,620
Total funds
at 30
September
2024
£
865,706
150,236
(28,059)
(20,000)
967,883

Page 24