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← Baby Angels Organisation Limited

2025-06-30-accounts

Charity Registration No: NIC106306 Company Registration No: NI646347 (Northern Ireland)

Baby Angels Organisation Limited

Annual Report & Financial Statements For the year ended 30[th] June 2025

1

Baby Angels Organisation Limited

Legal & Administrative Information

Name of the Charity: Baby Angels Organisation Limited Baby Angels Organisation Limited
Other names used: babyangels.org
Trustees: Therese Bateson
Bridie Gribbin
Kevin Ryan
Daniel Bateson
Secretary: Therese Bateson
Charity No: NIC106306
Company No: NI646347 (Northern Ireland)
Registered Office: 2 Ballyneill Road
Ballyronan
Magherafelt
Co Derry BT45 6JE
Bankers: DANSKE BANK
Northern Bank Limited T/A Danske Bank
P.O. Box 183 Donegall Square West
Belfast BT1 6JS
Independent Examiner: Mr. Frazar Ngosa

2

Baby Angels Organisation Limited

CONTENTS

Page
Trustees Report 4
Independent Examiners Report 9
Statement of Financial Activities 10
Balance Sheet 11
Statement of Cash Flows 12
Notes to the Financial Statements 13

3

Baby Angels Organisation Limited

Trustees Report (Including Director’s Report)

For the year ended 30th June 2025

The Trustees present their report and accounts for the year ended 30[th] June 2025.

The accounts have been prepared in accordance with the accounting policies set out in Note 2 to the accounts, and comply with the charity’s Memorandum and Articles of Association, the Companies Act 2006 and ‘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 2015)’.

Objectives and Activities

The Objectives of Baby Angels Organisation Limited are:

To relieve poverty among underprivileged children and their families world-wide by financially supporting meaningful development initiatives, aiming to promote positive change within their lives and help build sustainable livelihoods .

The main activity undertaken in relation to the objectives is fundraising through our supporters in the world’s wealthiest nations, and re-distribution of that wealth to support the world’s poorest children through locally established social projects.

During the current financial period, Baby Angels Organisation Limited has supported the following projects:

4

Achievements and Performance

In the financial year ended 30[th] June 2025, Baby Angels Organisation Limited has raised funds of £6,284, distributed £6,198 to achieve its objectives, and incurred £187 in support costs.

Charity objectives achieved by funding this project: 

  - Child Wellbeing 100% Education & Skills Development 0% Community & Sustainability 0%

Charity objectives achieved by funding this project: 

  - Child Wellbeing 100% Education & Skills Development 0% Community & Sustainability 0%

Charity objectives achieved by funding this project:

Child Wellbeing 80% Education & Skills Development 10% Community & Sustainability 10%

The above benefits are evidenced through purchase receipts, photographs, blog updates and feedback from our partners demonstrating how donations from Baby Angels Organisation Limited have helped them relieve poverty in their communities.

5

Impact to Date

Impact is measured as the contribution made by grant activity to one child for one year, and counted cumulatively on an annual basis.

School toilet/water harvesting construction projects are deemed to continue to positively impact children at the school and their families for up to 10 years. Each year’s impact will be counted in addition to the year of construction and in addition to the impact of previous years.

Whilst the trees planted at Mpanga PS in 2023-24 will take 3-4 years to begin bearing fruit, the impact from this project is expected to last 15 years.

Up to 30[th] June 2025, Baby Angels Organisation Limited has supported local organisations to:

To date, Baby Angels Organisation Limited has positively impacted the lives of 20,576 children from 6,339 families.

----- Start of picture text -----
No. Water
No. No. Harvesting No. No.
No. Meals Toilets Urinals Systems Trees Children Families Cum. Impact
Programme Provided Built Built Installed Planted Impacted Impacted Year
1) Emmanuel - Child Food Programme 210,200 - - - - 2,100 700 n/a
2) Empower - Eco-Sanitation Project-01 - 2 3 - - 6,300 1,800 7
3) Empower - Eco-Sanitation Project-02 - 2 3 - - 5,800 1,813 4
4) Empower - Water Harvesting Project-01 - - - 1 - 5,600 1,750 4
5) Rafiki Care Home - Operations Support - - - - - 36 30 n/a
6) Empower Tree Planting Project-01 - - - - 2,000 - - Starts 2026
7) Empower - Eco Sanitation Project 3 - 2 2 - - 370 123 1
8) Empower - Water Harvesting Project-02 - - - 1 - 370 123 1
210,200 6 8 2 2,000 20,576 6,339
----- End of picture text -----

6

Financial Review

Review of Financial Position

At the end of the reporting period, the balance between income and expenditure is positive. Funds to be carried forward to the following financial year are £5,643 (including £500 Reserve). The opening balance for the period was £5,744 (including £500 Reserve).

£435.87 of income in the current period was received from HMRC in Gift Aid payments on donation receipts from 2024 FY. The receipt of Gift Aid payments has a significant impact on the ability of the charity to achieve its objectives.

Charity donation boxes in local shops have brought income of £826.60 for the 2024-5 financial year. The trustees express their sincere thanks to the shop owners and customers.

Reserves Policy

Baby Angels Organisation Limited holds a financial reserve to cover any possible liability should the organisation need to respond to unexpected financial difficulties, to protect the charity from future changes and challenges in economic circumstances, or if the organisation should have to cease operations. A reserve of £500 is held as security before grant making activity occurs. This means that grant making activity will not occur unless charity funds, over and above the £500 reserve, are sufficient to fund the proposed grant, its related costs and general running costs for the period.

Structure, Governance and Management

Baby Angels Organisation is a limited company and a charity registered with the Charity Commission NI. Our governing document is the Baby Angels Organisation Limited Memorandum and Articles of Association.

The Trustees, who are also directors for the purpose of company law, and who served during the year were: Therese Bateson

Bridie Gribbin Kevin Ryan Daniel Bateson

Recruitment and appointment of Trustees

Trustees of the charity are appointed annually and in keeping with our Memorandum and Articles of Association.

Organisational structure and how decisions are made

Decisions are considered and made by Baby Angels Organisation Limited Board of Trustees on an individual proposal basis. It is the responsibility of the Secretary to ensure the execution of decisions and the reporting of works carried out back to the Board.

7

Statement of Trustees Responsibilities

The Trustees, who are also the directors of Baby Angels Organisation Limited for the purpose of company law, are responsible for preparing the Trustees Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Reference and Administrative Details Name of the Charity: Baby Angels Organisation Limited Other names used: babyangels.org Charity Registration No: NIC106306 Company Registration No: NI646347 (Northern Ireland) Registered Office: 2 Ballyneill Road Ballyronan Magherafelt Co Derry BT45 6JE Trustees: Therese Bateson Michelle Ryan Kevin Ryan Daniel Bateson

Exemptions from disclosure

There are no exemptions from disclosure.

Funds held as custodian trustee on behalf of others

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

Disclosure of information to the Independent Examiner

Each of the Trustees has confirmed that there is no information of which they are aware which is relevant to independent examination, but of which the examiner is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the independent examiner is aware of such information.

The Trustees’ Report was approved by the Board of Trustees

8

Baby Angels Organisation Limited

Independent Examiner’s Report (to the Trustees of Baby Angels Organisation Limited) For the year ended 30th June 2025

9

Baby Angels Organisation Limited

Statement of Financial Activities (Including Income & Expenditure Account) For the year ended 30th June 2025

2025
2024
Restated		 2025
2024
Restated
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total Funds		 Prior Period
Total Funds
Income & endowments from:
Donations & legacies
Charitable activities
Other trading activities
Investments
Other (Interest)
Total
Expenditure on:
Raising funds
Charitable activities - Grant Making
Other
Total
Net gains/(losses) on investments
Net income/ (expenditure) before tax for the reporting
Transfers between funds
Other recognised gains/(losses):
Gains/(losses) on revaluation of fixed assets
Actuarial gains/(losses) on defined benefit pension schemes
Other gains/(losses)
Net movements in funds
Tax payable
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 £
£
£
£
6,284
0
0
6,284
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0		 £
4,005
0
0
0
0
6,284
0
0
6,284		 4,005
0
0
0
0
6,198
0
0
6,198
187
0
0
187		 0
2,673
178
6,385
0
0
6,385		 2,851
0
0
0
0
-101
0
0
-101
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0		 0
1,154
0
0
0
0

0
0
0
0		 0
0
0
0
0
5,744
0
0
5,744		 0
4,590

5,643
0
0
5,643		 5,744

10

Baby Angels Organisation Limited

Balance Sheet

As at 30th June 2025

Balance Sheet

Balance Sheet
Fixed assets: 2025
2024
Total funds
Prior year
funds
£
£
Total fixed assets 0
0
Current assets:
Cash at bank and in hand
Total current assets
Liabilities:
Creditors: Amounts falling due within one year
Net current assets or liabilities
Total assets less current liabilities
Creditors: Amounts falling due after more than one year
Provisions for liabilities_(Reserve)
_Net asset or liabilities excluding pension asset or liability
Defined benefit pension scheme asset or liability
Total net assets or liabilities		 5,643
5,744
5,643
5,744
1,500
900
1,500
900
4,143
4,844
0
0
500
500
3,643
4,344
0
0
3,643
4,344
The funds of the charity:
Endowment funds
Restricted income funds
Unrestricted funds
Revaluation reserve
Pension reserve
Total unrestricted funds		 0
0
0
0
3,643
4,344
0
0
0
0
3,643
4,344
Total charity funds 3,643
4,344

The accounts have been prepared in accordance with the charities governing document, the Companies Act 2006 and ‘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 2015)’.

For the year ending 30/06/2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

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

Signed by: Date: 08/01/2026 Therese Bateson, Trustee

Baby Angels Organisation Limited

11

Baby Angels Organisation Limited

Statement of Cash Flows

For the year ended 30th June 2025

----- Start of picture text -----
Current Year Prior year
Total funds funds
Cash flows from operating activities: £ £
Net cash provided by (used in) operating activities -101 1,154
Cash flows from investing activities:
Dividends, interest and rents from investments 0 0
Proceeds from the sale of property, plant and equipment 0 0
Purchase of property, plant and equipment 0 0
Proceeds from sale of investments 0 0
Purchase of investments 0 0
Net cash provided by (used in) investing activities 0 0
Cash flows from financing activities:
Repayments of borrowing 0 0
Cash inflows from new borrowing 0 0
Receipt of endowment 0 0
Net cash provided by (used in) financing activities 0 0
Change in cash and cash equivalents in the reporting period -101 1,154
Cash and cash equivalents at the beginning of the reporting period 5,744 4,590
Change in cash and cash equivalents due to exchange rate movements 0 0
Cash and cash equivalents at the end of the reporting period 5,643 5,744
----- End of picture text -----

Reconciliation of net income/(expenditure) to net cash flow from operating activities For the year ended 30th June 2025

----- Start of picture text -----
Current year Prior year
£ £
Net income/(expenditure) for the reporting period (as per SoFA) -101 1,154
Adjustments for:
Depreciation charges 0 0
(Gains)/losses on investments 0 0
Dividends, interest and rents from investments 0 0
Loss/(profit) on the sale of fixed assets 0 0
(Increase)/decrease in stocks 0 0
(Increase)/decrease in debtors 0 0
Increase/(decrease) in creditors 0 0
Net cash provided by (used in) operating activities -101 1,154
----- End of picture text -----

Analysis of cash and cash equivalents

For the year ended 30th June 2025

Cash in hand
Notice deposits (less than 3 months)
Overdraft facility repayable on demand
Total cash and cash equivalents		 Current year
£
5,643
0
0		 Prior year
£
5,744
0
0
5,643 5,744

12

Baby Angels Organisation Limited

Notes to the Financial Statements

For the year ended 30th June 2025

1. Company Information

Baby Angels Organisation Limited is a private company limited by guarantee incorporated in N. Ireland. The registered office is 2 Ballyneill Road, Ballyronan, Magherafelt Co Derry BT45 6JE.

2. Accounts convention

The accounts have been prepared in accordance with the charities governing document, the Companies Act 2006 and ‘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 2015)’.

The charity is a Public Benefit Entity as defined by FRS 102.

The accounts are prepared in pounds sterling, which is the functional currency of the charity. Monetary amounts in these accounts are rounded to the nearest £.

The accounts have been prepared on an accruals basis.

3. Going Concern

At the time of approving the accounts, the Trustees have a reasonable expectation that the charity has adequate resources to continue its operations for the foreseeable future, and therefore adopt the going concern basis of accounting in preparing the accounts.

There are no material uncertainties about the charity’s ability to continue its activity for the foreseeable future. Grant making activity will only be undertaken where the Trustees are confident that grant and support funds are available over and above the £500 reserve.

4. Charitable Funds

All funds of the charity are unrestricted funds, available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Outline Summary of Fund Movements

Outline Summary of Fund Movements
Fund Name
Restricted Funds
Unrestricted Funds
Total Funds		 Fund balances
brought
forward
Income
Expenditure
Transfers
Gains and
losses
Fund balances
carried forward
£
£
£
£
£
£
0
0
0
0
0
0
5,744
6,284
6,385
0
0
5,643
5,744
6,284
6,385
0
0
5,643

5. Incoming Resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that the income will be received. Cash donations are recognised upon receipt. Income tax recoverable in relation to donations received under Gift Aid is recognised at the time of receipt.

‘Donations & legacies’ refers primarily to cash donations received including Gift Aid receipts.

‘Other’ income for the current period includes bank interest.

13

6. Resources Expended

All expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, the amount of the obligation can be measured reliably, and it is probable that the payment will be made.

Expenditure on charitable activities includes costs undertaken to further the purposes of the charity.

In the financial year ended 30[th] June 2025, Baby Angels Organisation Limited disbursed £6,198 of grants in order to achieve its objectives.

£900.00 was disbursed in the current period to Emmanuel, S Africa and is accounted for below.

£600.00 was disbursed in the current period to Rafiki Care Home. Kenya and is accounted for below.

£4,698.35 was disbursed in the current period to Empower Projects, Malawi and is accounted for below.

Analysis of Expenditure on Charitable Activities

Activities Grant
undertaken funding of Support
Activity of Programme directly activities Costs Total
£ £ £ £
Activity 1 - Grant Making 0 6,198 187 6,385
Total 0 6,198 187 6,385

7. Support Costs

Support costs are those functions that assist the work of the charity but do not directly undertake charity activities and include fundraising, office, banking and IT costs.

Analysis of Support Costs

Support Cost
Fundraising
Admin Fees
Finance
Information Technology
Function/Activity Total		 Raising funds
Activity 1 -
Grant
Making
Grand Total
£
£
0
0
0
0
34
34
0
124
124
0
29
29
0
187
187		 Basis of
allocation
All Support
Costs relate to
Activity 1 - Grant
Making

8. Financial Instruments

Assets

Basic financial assets, which include debtors and cash and bank balances, are recognised as financial resource available to the charity and measured on initial recognition at the amount receivable. An asset is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that the income will be received.

Liabilities

Basic financial liabilities, which include creditors and bank loans, are recognised as financial claim on the charity’s resources and are measured on initial recognition at the amount payable. A liability is recognised where there is a legal or constructive obligation to make payments to third parties, the amount of the obligation can be measured reliably, and it is probable that the payment will be made.

Liabilities stated on the balance sheet of £1,500.00 include grants payable to be expended in the 2025-26 year.

14

Trustees Renumeration

None of the Trustees (or any person connected with them) received any remuneration or benefits from the charity during the year.

Trustees Expenses

No trustees’ expenses have been occurred in the current period.

Independent Examination Fees

The accounts were independently examined on a voluntary basis and no fee was payable.

Employees

The charity does not have any employees. All required activity is carried out by the Trustees on a voluntary basis.

Related Party Transactions

There were no disclosable related party transactions during the year.

Grant Making Activities

In the financial year ended 30[th] June 2025, Baby Angels Organisation Limited disbursed £6,198 of grants in order to achieve its objectives.

£900.00 was disbursed in the current period to Emmanuel, S Africa and is accounted for below.

£600.00 was disbursed in the current period to Rafiki Care Home. Kenya and is accounted for below.

£4,698.35 was disbursed in the current period to Empower Projects, Malawi and is accounted for below.

Analysis of Grants

Grant Making to:
Child Wellbeing
Education & Skills Development
Community and Sustainability
Total		 Grants to
Institutions
Grants to
Individuals
Support
Costs
Total
£
£
£
£
5,259
0
158
5,417
470
0
14
484
470
0
14
484
6,198
0
187
6,385

Analysis of Charitable Activities

Analysis of Charitable Activities
Grant Making to:
Child Wellbeing
Education & Skills Development
Community and Sustainability
Total		 Activities
undertaken
directly
Grant
funding of
Activities
Support
Costs
Total
£
£
£
£
0
5,259
158
5,417
0
470
14
484
0
470
14
484
0
6,198
187
6,385

15