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← Jabadao

2025-03-31-accounts

Registered number: 02371519 Charity number: 701537

JABADAO

(A company limited by guarantee)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

JABADAO

(A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 7
Independent examiner's report 8
Statement of financial activities 9
Balance sheet 10
Notes to the financial statements 11 - 16

(A company limited by guarantee)

JABADAO

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025

Trustees Helena Rodwell
Joanna Ruth Jones
Finn Morrell
Rachael Mary Savage
Company registered
number
02371519
Charity registered
number
701537
Registered office
Unit 10
Court Farm
Strutton Road
Brantham
Manningtree
CO11 1PW
Accountants
Larking Gowen LLP
Chartered Accountants
1 Claydon Business Park
Great Blakenham
Ipswich
IP6 0NL

Page 1

(A company limited by guarantee)

JABADAO

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their annual report together with the financial statements of the Charity for the 1 April 2024 to 31 March 2025. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the Charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Objectives and activities

a. Charitable object

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

b. Strategies for achieving objectives

Through four areas of work (research, projects, training and resource development), the charity aims to:

Page 2

JABADAO

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Objectives and activities (continued)

c. Activities undertaken to achieve objectives

In planning the program for the year, the Trustees have considered the Charity Commission's guidance on public benefit, giving careful consideration to the reach and scope of the work and ways to ensure that new opportunities contribute to our aims and objectives.

d. How our activities deliver public benefit

Page 3

JABADAO

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance

a. Main achievements of the Charity

Jabadao's work impacted over 41,000 children this year in nurseries, schools, Sure Start settings, family hubs, and playgroups, helping them build stronger foundations for physical development. social and emotional learning, and well-being.

As the early years sector continued to recover from the pandemic years, and training needs continued to change, we offered both entry-level and in-depth training to practitioners across the UK.

We worked with a second Stronger Practice Hub in the East of England. Early Years Stronger Practice Hubs are supported by the Education Endowment Foundation and the National Children's Bureau and provide support and advice to improve quality in early years settings by sharing good practice and offering evidenceinformed professional development for early years educators.

Interest from Special Schools increased, and we offered training for champions to develop new practice with their school teams.

b. Projects over the years

Training was the core activity this year, delivered through face-to-face courses, live webinars, and on-demand online courses. We also offered blended learning packages that combine all three.

2,005 courses were taken across the year:

Our evidence shows that when courses are supported by managers and/or advisors, completion is as high as 91% (i.e, only the end credits skipped). When participants train using only on-demand access, progress averaged 71% to 85%.

Stronger Practice Hub:

Through two networking events (in Norwich and Ipswich), we introduced over 200 settings to (i) the basic principles of the Jabadao approach, and (ii) how to set up a Movement Play Area as the focus for new learning opportunities. Settings received resources and on-demand training courses to support the development of new practice.

Multi-Academy Trust: Following training, schools established Movement Play Areas and offered very positive feedback about the impact for children. This year, a Jabadao Practitioner returned to model best practice support in the Movement Play Area, and more of the schools in the Trust joined a subscription project to gain further, or new, access to the online training.

Early Years Regions: We worked with practitioners from across two regions (Sheffield in England and Powys in Wales), offering multiple training opportunities through Blended Learning packages. These training packages were actively supported by local early years advisors. Both regions purchased Kits for settings so that they can immediately set up a Movement Play Area and offer children new opportunities for learning through movement play.

Whole-Team Training: Two nurseries undertook whole-team training with their staff to prompt a change in culture across their settings, regarding how children learn in their bodies as well as their heads. One took place

Page 4

(A company limited by guarantee)

JABADAO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance (continued)

online; one face-to-face and online.

Specialist Team: We worked with a specialist team who support children in their own homes, including large numbers of Roma families where inside space is very limited and physical development sometimes slow (even with the potential for lots of outdoor play). Together, we looked for ways to support robust movement in small, highly furnished spaces, and ways to involve siblings and parents as appropriate. This will be continued next year.

Active Oxfordshire: In partnership with this regional organisation, we offered training and events designed to build a coherent way to engage early years settings with the work of the agency. Volunteers and workers from a wide range of settings engaged with three training sessions—some were given Kits in order to make immediate changes to their learning environments. There will be further work next year.

Conferences: We gave keynote speeches at two network meetings in Northern Ireland, where many practitioners have taken the online training and where we are developing further training across the SureStart organisations. We also led workshops at two events across Derbyshire, where we will offer in-depth training across the region next year.

Special Schools: Three special schools involved their staff in training to explore ‘kinesthetic empathy’—a way in which they can use focused movement interaction to build deeper relationships and higher levels of physical comfort with children who have profound and complex learning needs.

Resources: We continued to offer resources to support movement play through an online shop, and kits to create Movement Play Areas to accompany training. The shop sold £71,863.

c. Investment policy and performance

The Charity has a savings account in which it can invest funds. We continue to build these funds to create security in uncertain times and to invest in future developments to increase engagement and better meet our objectives.

d. Team Development

This year, we recruited three new practitioners to join the Associate Practitioner Team and began a program of induction and training. All three have high levels of experience in the early years and special needs sectors, plus other body and movement practices. We are excited to expand the team to meet increased demand for training and projects in the future.

Financial review

a. 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. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

Page 5

(A company limited by guarantee)

JABADAO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

b. Reserves policy

The Trustees aim to retain an unrestricted reserve of at least £15,000. We currently have additional funds which are earmarked for projects that will enable us to better achieve our objects. At 31 March 2025 reserves were £125,938 (2024: £92,619) as a result of a surplus of £33,319 (2024 - deficit of £23,218). The surplus for the year is partly the result of the team development as detailed above.

c. Financial risk management objectives and policies

Trustees operate a low risk policy. There continue to be no salaried staff. Administration work is done on a voluntary basis throughout the year. The team works on a freelance basis, and contracts for work are only offered if there is known income to match the fees.

Internal risks: All income and expenditure are overseen by the founder member who has undertaken this work for 40 years since the establishment of the Charity. Changes in policy or procedure are discussed and agreed with the Trustees prior to implementation.

d. Principal funding

This year, we again achieved our aim of running the Charity entirely through earned income- we received no grants. We will seek grant funding in the future if this enables us to fulfil our objects better. Income has been earned through two strands of work: training and resources.

Structure, governance and management

a. Constitution

Jabadao is a charitable company limited by guarantee without share capital incorporated on 12 April 1989 and registered in England and Wales. Jabadao also registered as a charity on 9 May 1989. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up during the period of membership or within one year after, each member undertakes to contribute such amount as may be required not exceeding £10.

b. Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.

The directors of the company are also the charity trustees for the purposes of charity law and under the company’s articles of association are known as members of the management committee. Under the articles, the members of the management committee can be appointed at any time by the committee but must be elected at the AGM. One third of the management committee retire each year and are eligible for re-election.

Recruitment of Trustees:

The Charity is eager to recruit trustees who can act as stakeholders, scrutinizing both planning and implementation on behalf of specific sectors – education, health, social care, and community development. Trustees are recruited from these sectors; they are people in positions of responsibility in allied fields who have some knowledge of, and a genuine interest in, the purpose and impact of Jabadao activities.

Page 6

(A company limited by guarantee)

JABADAO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Structure, governance and management (continued)

c. Organisational structure and decision-making policies

A board of Trustees of four members with considerable experience in different aspects of running a charity, or working in the areas covered by JABADAO, administers the charity. They are advised by the CEO of 39 years, (who continues to offer her experience and expertise largely in a voluntary capacity). The Board sets the policy framework, which is then put into action by the CEO on a daily basis.

d. Policies adopted for the induction and training of Trustees

Trustees receive a thorough induction pack including details on their role and responsibilities. A meeting with the Chief Executive Officer to discuss the role of the Board, core principles and ethos of the company is encouraged at the outset, plus a visit to the company premises to talk with the team and view the specialist information resources kept in the resource room. Trustees are encouraged to visit activities in action to gain an understanding of impact and value, and to talk to colleagues/participants from their field to gain feedback about the work in action, and the company in general from participant’s viewpoint. Each is encouraged to use the Charity Commission website to remain fully abreast of their role.

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the Charity 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).

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

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees and signed on their behalf by:

Helena Rodwell (Chair of Trustees) Date:

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Page 7

(A company limited by guarantee)

JABADAO

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025

Independent examiner's report to the Trustees of Jabadao ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2025.

Responsibilities and basis of report

As the Trustees of the Charity (and 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 the Charity 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 the Charity's accounts 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

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 the Charity 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.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Signed: Dated: Christopher Yeates FCA DChA Larking Gowen LLP

Page 8

(A company limited by guarantee)

JABADAO

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025

Note
Income from:
Charitable activities
2
Investments
3
Total income
Expenditure on:
Charitable activities
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2025
£
134,711
651
135,362
102,043
102,043
33,319
92,619
33,319
125,938		 Total
funds
2025
£
134,711
651
135,362
102,043
102,043
33,319
92,619
33,319
125,938		 Total
funds
2024
£
71,011
48
71,059
94,277
94,277
(23,218)
115,837
(23,218)
92,619

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 11 to 16 form part of these financial statements.

Page 9

JABADAO (A company limited by guarantee) REGISTERED NUMBER: 02371519

BALANCE SHEET AS AT 31 MARCH 2025

Note
Current assets
Stocks
7
Debtors
8
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one
year
9
Net current assets
Charity funds
Restricted funds
10
Unrestricted funds
10
Total funds		 3,342
31,689
110,360
145,391
(19,453)		 2025
£
125,938
-
125,938
125,938		 6,436
7,825
100,166
114,427
(21,808)		 2024
£
92,619
-
92,619
92,619

The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Helena Rodwell (Chair of Trustees) Date: 12.12.2025

The notes on pages 11 to 16 form part of these financial statements.

Page 10

JABADAO

(A company limited by guarantee)

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

1. Accounting policies

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Jabadao 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.

1.2 Income

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 income receivable can be measured reliably.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

1.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

1.4 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.

1.5 Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

Page 11

JABADAO

(A company limited by guarantee)

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

1. Accounting policies (continued)

1.6 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.

1.7 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.8 Liabilities and provisions

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 Charity 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.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

1.9 Financial instruments

The Charity 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.

1.10 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Investment income, gains and losses are allocated to the appropriate fund.

Page 12

(A company limited by guarantee)

JABADAO

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

2. Income from charitable activities

Unrestricted
funds
2025
£
Income from charitable activities - Project & Training
62,848
Income from charitable activities - Resources
71,863
134,711		 Total
funds
2025
£
62,848
71,863
134,711		 Total
funds
2024
£
39,693
31,318
71,011

3. Investment income

Unrestricted Total Total
funds funds funds
2025 2025 2024
£ £ £
Bank interest 651 651 48

4. Analysis of expenditure by activities

Online courses
Resources
Total 2024		 Activities
undertaken
directly
2025
£
49,238
34,194
83,432
75,580		 Support
costs
2025
£
8,539
10,072
18,611
18,697		 Total
funds
2025
£
57,777
44,266
102,043
94,277		 Total
funds
2024
£
65,118
29,159
94,277

Page 13

JABADAO (A company limited by guarantee)

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

4. Analysis of expenditure by activities (continued)

Analysis of direct costs

Shop expenditure
Course costs
Consultancy
Total 2024
Analysis of support costs
Other expenditure
Premises
Accounting and Legal
Insurance
Subscriptions
Bank Charges
Post and Telephone
Marketing and Publicity
Stationery
Total 2024		 Online
courses
2025
£
-
9,749
39,489
49,238
54,859
Online
courses
2025
£
472
4,007
1,477
492
1,000
43
237
249
562
8,539
10,259		 Resources
2025
£
34,194
-
-
34,194
20,721
Resources
2025
£
406
4,582
2,130
563
1,143
50
270
285
643
10,072
8,438		 Total
funds
2025
£
34,194
9,749
39,489
83,432
75,580
Total
funds
2025
£
878
8,589
3,607
1,055
2,143
93
507
534
1,205
18,611
18,697		 Total
funds
2024
£
20,721
7,954
46,905
75,580
Total
funds
2024
£
-
10,840
3,511
1,010
1,087
99
552
1,255
343
18,697

Support costs have been allocated to each activity on a pro-rata basis between the two income streams.

Page 14

(A company limited by guarantee)

JABADAO

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

5. Independent examiner's remuneration

2025 2024
£ £
Fees payable to the Charity's independent examiner for the independent
examination of the Charity's annual accounts 3,120 3,000
6. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits_(2024 - £NIL)_.
During the year ended 31 March 2025, no Trustee expenses have been incurred_(2024 - £NIL)_.
7. Stocks
Shop stock
8.
Debtors
Due within one year
Trade debtors
Other debtors
9.
Creditors: Amounts falling due within one year
Bank overdrafts
Other creditors
Accruals and deferred income		 2025
£
3,342
2025
£
31,518
171
31,689
2025
£
149
16,184
3,120
19,453		 2024
£
6,436
2024
£
7,825
-
7,825
2024
£
42
16,184
5,582
21,808

Page 15

(A company limited by guarantee)

JABADAO

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

10. Statement of funds

Statement of funds - current year
Balance at 1
April 2024
£
Unrestricted funds
General Funds - all funds
92,619
Statement of funds - prior year
Balance at
1 April 2023
£
Unrestricted funds
General Funds
115,837		 Income
£
Expenditure
£
135,362
(102,043)
Income
£
Expenditure
£
71,059
(94,277)		 Balance at
31 March
2025
£
125,938
Balance at
31 March
2024
£
92,619

11. Related party transactions

In prior periods, the CEO has incurred costs on behalf of the Charity. As at 31 March 2025 £11,064 (2024: £11,064) is owed to the CEO.

Page 16