Charity regi$trAtion numb.. 107347 Fitmoms & Kids FitMonL Annual Report and Fioanciai Statements for the Yw End 31 March 2025
Fitmoms & Kids known as Fitmoms Contents (continued) Reference and Athnilli5tratiY¢ D&ails 2to4 Statement of Truste¢s' Responsibiliti&s Independent ExaTnin¢¢s RetM)rt Statemenl of Fiti2ncial A¢tiYities B8lallc¢ Sheet Notes to the Financial Ststements 9t019
Fitmoms & Kids known as FiLMomg Reference and AdmiDiStratllve Details Cbairnian mi8 tEanne Evans TTUStees Mt&8 I£sley Dowey Miss t£anne Evans Mrs Zena Reid Miss Julte Preston Charity R¢gb¢ratknn Number 107347 PrlnelpAI Offlee 3 Portland Avenue Glengonnley Newtownabl Co Antrnn BT36 SEY Independent ExamiD¢r Tony Mc Clements Independent Examin A Mc Clements & Co Unit25b Batl)Thena BusiD¢ss C¢ntr¢ 62 Fenaghy Road Galgorm Ballyrnena Co Antrlm BT42 IFL Page I
Fvtmoms & Kids known as FitLMoms Trustees, Report Th¢ trustees piysent the annu Ttport ¢ogeth¢r with the fiDancial sements of the chaTity for the year EDded 31 March 2025. Objeetives and activities Objects undolms ProvisioD of fitness Classe5. Gym fhcalities. reueational activities ¢hildr¢n'8 safe playroom, support and other as considered appropriate to the needs of seTrice user3. provision of programmes wnd a¢tiviti¢$ d¢signed to pmmote their self-es¢eeDL The aitn of the charity is to promots the physical and emotional wellbeltig of women and fft particular, bllt not exciusively , mothers and carers of children of autisrn or other r¢ikyed communication and beh8viournI disorders and Ivomen fe¢] socially isolated in the Newtownabbey area of Belf18t and the swrounding distriet{Yhe area of benefit,) through the provision of fitness classes, facilities, recreatio[1 artivities. chilthn's safe pl&yThm, support groups and by any other means as the TnIst¢ Shall ton5ider appropriate. to promote the physical and emoliotml healt of children and young p¢oplE and ITh particular, but not exclusively . those with autism and other related communication and beh&vioural disorders or obesity throu the provision of progratnm¢s alld activities designed to promote 5¢1f-e5rw iblic beN¢Jll The Drganisation is attempting tt> bTing groups of sociallv i501ated womentogether. Teducinglremoving 80cial isolation, improving self-esteem and f¢elings of self worth. re(hing incid¢nce of loneliness, in)proving ¢tal heahh. Et is 8pportIng families with chiidrets wilb special needs such autism and other co]nples needs. Fit moms & Kids has existed sin¢¢ 2014. initially &s a voluntary group, becomiDg a business in 2015. the organisation grown exwuentia]ly since, and ]8 to date helped hundr¢d5 of socially disadvantaged women and famili&q; mally of these have written testimonials. encournged oth¢rs to join in and participate, fLwther increasing the reach of the orgallisatiott The organisation continues to grow, and is now looking for larger premises, developing a manageent teatw insttgating new projects and partherships with third paty agencies, &8 well as increasing membership gnd volullteer opporninities. Non¢ has beern id¢ntifie(L' the organÉ5ation exists lo alliviate rtsk of bL)th physically and mentally. Any member of the public , who may gpproach the organisation. Basis of is &ssessed by infonnal personal inlerview to determine health status, actuli ne4 and thal personal i&su¢s genuiuEly exist rather than setkiDg a heap gn option. Ther¢ is no private benefit to any meD]ber. trustee or other individual. The trusttts confinn that they have complied with the requirements of gection 17 of the Charities Act 2011 ¢0 have due regord to the public benefit guidance published by the Charity Commission for EMgIand and Wale5. Structiire* governanet and management Natsrtolxovernlng docunw Constitution Page 2
Fitmoms & Kids klloivn as Fitmojus Trustees, Report (continued) Flnaneial in8lrllmeots Objeerflvu andpollcies The charity's activities ¢XPOse it to a nurnber of financial Tisks including ¢dit risk, cash flow risk and liquidity risk. The use of financi81 derivatives is govemed by the cJ)arity's policies approv1 by the Ixiard of trllstees, whi¢h provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivE4tive financial instruments for srrtlliative pvrtrf)ses. Cashflow rfsk The charity's a¢¢iVities ex)se it primarily to the financial risks of changes in foT¢igo rrencY exehange rdtes and inter&5t ra¢eS. The chaTity us¢s foreign exchange fon¥ard Contracts and int¢r¢5t rate swap Con¢ to hedge these exposuffs. Interest bearing &%sets and liabiliti¢$ are held at rd rate to etLsure certainty of flows. Credil rtsk The eharity's principal fiDallcial &ssets are bank balantts and cash, trade and other receivab1¢5, iDVC5tments. The charity's credit risk is prillmrily attributsblc to its trade r4ceiv&bles. The amowils pr¢sented in the balance sheet are net of allowances for doubtful receivables. An allowance for llnpairn)ent 15 made where there is an identified loss event which. based on PTevioys experithc¢ is eYidenc¢ of PA redwtion in the reVerablI1ty of the ¢ash flows. The credit risk on liquid funds and d1vatiVe financi inslnTtDents is limited knuse the countrrparties are banks with bigh credit-ratings igned by international Cr>JIt-rjng agencies. The charity has silfit concentrJtiOll of credit ri5K with exlSure SPTead over a large number of counterparties and customers. Llquldlty r15k In order to ]naintain IiqLiidity to ensure th* sufficicnt funds are available for ongoing operatiolls aThd fUre developm¢nls, the eharity a mixture of long-twm and $hort-ternL debt finance. Furtber detai]s regarding liquidity risk cat) be found tn th¢ stateDlt of &ccoullting policies in the fnCial statemen Th¢ anrnual report w&8 approved by the tne0S of the charity OD 30 Julle 2026 and signed on its behalf by: Miss Iksl¢y Dowey Trustee Miss Leanne Evans Chairman and trustee
Fitmoms & Kids knoT¥n Fitmoms Trustees, Report (eontillued) Mr$ Z¢na Reid Tnte¢ MI Julie Preston Trustee Page 4
FitMoDJs & Kids known as Filmoms Statement of Trustees, Responsibilities The trustees are respongible for preparing tbe tsUSt8, reiKrt the financial staiements in accordance with th¢ United Kingdom Accounting Stand8rds (Unifted Kingdom Generatly Accepted Accounting Practice) at applicable law and regulations. The law applicable to charitic5 requires the trusl¢e5 to prepare financial Sements for each financial year which give a twe and frdir view. of thc stlltt of afFdirs of the charity and of the incoming resouTces and application of Tesourees of thc charity for that FtrioiL In preparing these financial statements, the trystees are required to.. select suitable &¢couniing policies and then appty them co]]Si5teDt]y" observe the methods and principles An the Charities SORP, mak¢ judgements alld that reasonable and prndent" state whether applicable ac¢ounting stAndords hav¢ b¢¢n followe4J, subject to any matsrial departures disclosed and explained itt the finan¢ial s¢a¢¢ments' ond prepare the fancial ststenJeDts on going collcern b&8is wiless it is inappropriate to presum)e that the ciwity will continue in busine The trustees are responsThi le for keeping proper accounting records that disclose with trasonable accuracy at any time the financial position of the charity and enabl¢ them to u)surc that the financial statements comply with the Charitie$ Aet 2011, Ihe Charities (Accounts a[ Reports) Reoulations 2008, and the provisions of the eonstiiiition. Th¢ truste¢s arc also rcsponsible for safeBuardtnu the aets of the charity and hence for taking r¢&sonabl¢ $teps for the pttvention and dotwtion of fraud and other irregulariiies. The trnsiees are responsible for the maItance and integrity of the corporate and finla] information included on the charitable company's website. t£gtslation goVlg the preparation And di&seminatitsn of fmancial sthtements may differ frorn legislation in olher jurisdictions. Approved by the t of the charity oll 30 June 2026 and signeAI on its Ethlf by.. Miss Lesley Dosyey Tn]stee Miss LKanne Evans Chairman and trustee Mrs Zena Reid Trust¢e Miss Julie Preston Ttwtee
Fitmoms & Kids kDoTYn as Fitmoms Independent Eraminer's Report lo the trustees of FitMoAns & Kids I report to the trtL8tees on tny examination of the accounts of FitM(mts & Kids for the year ended 31 Marnh 2025. RespoDslbilitle5 and basts of report As thÈ charity trustees of FiLMoms & Kids you are res[X)nsile for the prq)rtion of accounts in accordance with the requirements of tbe C}lti& ACL 2011 ('the Act.). I report in respect of my exlall0 of the Fitmonjs & Kid5'5 accounts carried out under seiOn 145 of tk 2011 Art 8Dd in carrying out exaination I have followed &ll th¢ applicable DirectioD5 given by the Charity Commission under section 145(5Kb) of th¢ Act. ltsdepefvdet examlmer's statement I haye completed my examinatlOD. I confjrn) that no nla] matters bave come to my attention in connection with the &Xamition giving cause to believe that in any material respecL l. acwuntitig records were not k¢pt in respectof Fitmoms & Kids &s required by s¢ctioD 130 of the Ac¢ or 2. the a¢coullts do not accord with those records. or 3. the accounts do not comply with the CoUntIng requirements concerning the form and content of Jccounts set out in the Charities (Accounts and Reports} RegulatiorL$ 2008 0(ber than ally requiremeni that the accounts give a 'tme alld fair YieW which is not a matter consideTed as part of an indeFndent examillatiotL I have no Concer and have come acro&s no other nmtters in connection with the examination to which attentio should ix drnwn in this report ill 0er to enable a proper wthtsnding of the accounts to be reached. J A Mc Clements & Co Independent Examiner FCFA J A Mc Clements & Co Unit25b Bailymena Business Centre 62 Fenaghy Road Galgorni Ballyrnena Co Antrim BT42 IFL 30 June 2026
Fitmoms & Kids known as Fitmon Statement of Financial Activities for the Year Ended 31 March 2025 UnrLstrieted fuDds Total 2025 Note Income and Bndowments from: Donations md legacies Other trading activitie5 81,133 1.968 81,133 1,968 Totsl income 83,101 83,101 E%penditur¢ on: Raising fimds Charitstble activities Other ¢xp¢nditiJr¢ (75,791) (1.046) 7274 (75,791) (1,046) 7,274) Total ¢xpenditiJre 84.111 (84,111) Net expenditure movement in fimds I,oio I,oio (1,010) (I,oio) Reeonclllallon of funds Total fullds brousht fonyard 25,421 25,421 Total funds caTried fottvard 16 24.411 Unrestricted fuTrds 24,411 Total 2024 Note Income and EndowmeDts from: Donations legacies Other trading activities 65.729 9,650 65,729 9,650 Total income 75J79 75,379 Expendithre on: Raising fvnds Charitable activiti&8 (54.437) 17280) {54.437) 17,280 Total expenditure 71.717 71,71 Net inc4)me 3,662 3.662 Net move]nent in fd5 3.662 ReeoneiliatiOD of funds Total funds broUt foThTrd Tottl fimds carried fonvard 21,758 21.758 16 25,420 25.420 All of the charity's Ktivities derive from CODtsnuing operntions during the atrfyve two period& The fund5 breakdown for 2024 is shown in note 16. The no¢e5 on pages 9 to 19 fonn an integral part of these fuRncia] stateD)ents. Pag¢ 7
itmoms & Klds known as Fitmoms (Regtstratlon number: 107347) Balanc¢ Sheet as at 31 March 2025 2025 2024 Note Flxed assets Tangible assets 13 18,CK)O 24,812 Current assets C&8h at bank and in hand 14 8,335 2,108 CT¢dltors: AmouDts falllng due within one ye*r 15 1,924 1,500 Net Current Assets 6,411 608 N¢t 485ets 24,411 25.420 FuNd$ of the ebarlty: Unrf5tricted income fllnds Unresthcted funds 24,411 25,420 Total fvnds 16 24,411 25,420 The financial stat¢rn¢nts on pages 7 to 19 were approved by th¢ tri]st¢o and &uthorised for issue on 30 June 2026 and signed on their bchalf by.. Miss l£sley Dowey TNstee Miss Leanne Evans Chairn and tn]stee The no$ on pages 9 to l9 forni an integrnl part olthese fjDanoial slatements. Page 8
Fitmoms & Kids known as FitMom5 Notes to the FinaDci41 Statements for the Year Ended 31 Mar¢h 2025 l Ac¢oundDg pollcle5 ststement of nIpliance The fitwiciRI statements h&ve been prepargj in accordance with Accounting and Rermyrting by Charities: Sla¢ement of Recommended Practice applicable to ¢lJariti&q prepgxing the accounts in accordance with the Financial Rewrting Standard applicable in the UK and iiepublic of tre19nd IFRS 102) (eff¢ctive l January 2015) - {Chwities SOIiP (FRS 102)). the Financial Reporting Standard applicable in the UK and R¢public of Ir¢land (FRS 102) and th¢ Charities Act 2011. BASIS of Preparxtio Fitmoms & Kids the definitiOD of a public F*nefit entity ujjder FRS 102. The accounts (fmAll¢ial statemeDts) have been prepared under the historica] c(k%t convention with iten]s reco]sed at cost or transa¢tion value unless otbeDvi5e 5tstEd in the relevant note(s) to these accouD Golng concern The trustees consider that thtre are no material un¢¢TtieS aFM)ut the tharity's ability to continue &8 a going ncern. Ineome and ¢DdowmeDts Voluntary incojne in¢luding donations, gifts, lega¢i¢s and grants tIMt provide core funding OT arv of a general nature is recogni5¢d when the charity has ¢lltitl¢ment to the rne, it ts probable tIMt the income will be received and the amount can be measured with sufficiellt Teliability. Grunts receivable GiarLts are recogtLised when the charity h&s entitlemeDt to the fimd$ and any conditions linked to the grants have ixen met. Where performollc¢ wDditioDS are attachcd to the t and are yet to be meL the income 1$ recognised a liability and iDcluded on the balance shc¢i as d¢ferred itscome to be r¢le&8ed. EXpedi1rt All expenditure 15 re£ognised once there is a legal or constructiv¢ obligation that expenditure. it is probable settlement is required and the wnount be eured reliably. All cosis &re allOted to the applicable expenditure heading that aggregate similar ¢05ts to tbat cawory. WheT¢ ¢osts Car0t be directly attributed to particular headfftgs they have beert all(Kated on a b&sis consistent the use of r¢59urces, with central staff costs allocated on the basis of time speot, alld depreciation Charges allo¢ated on the portion of the asset's use. Other Sp costs are Allocated based on th¢ sprcad of sthff costs. These are costs incurred in attracting volthitary income. the rnallagEment of investments and those incurred in trading activiues thpt raise funds. crtnble ac11vl Charitable expenditure comprises those cosL8 iD¢urred by the chartty in the delivery of its acliyities and serviceg for its benefi¢iaries. It includes both ¢osts that can be allocated direclty to sucb adivitie5 and those costs of an inde¢t nature lle¢eary to support them. Page 9
Vitmoms & Kids IGnown as Fitmoms Noles to the Vinan¢ial Statements for the Year EDded 31 Mvdrch 2025 (eontinued) Support £05t$ Support costs include central functions and have I¢n allated to activity cost categories on & basis ¢onsislent with the u8e of resole4 for example, allocating property costs by floor areas, or per capit4 stsff co$ts by the tim¢ spent and other costs by their usage. Governance costs These in¢lude the costs attriburable to the charity's Compliance with constitutional and statutory requiT¢mell including audil strategic management and trustees m¢¢tiDgs and reiEtiburse41 expenses. Taxation The ¢h2rity is considered to pw the tests Set ID Paragraph I Schedule 6 of the Fitmnce Act 2010 and thd¢for¢ it meets the defmiiion of a charitabl¢ con]pany for UK corporation tsx putposes. Accordingly. th¢ hjrity is potentially exempt from taxation in respect of ineome or capital gains received within categories oY¢r¢d by Chapler 3 Part I l ofthe Corporalion Tax Aet 2010 or Section 256 of the Taxation of Charg¢abl¢ Ad 1992, to the extent that such Income or gains are applied eXcI1vely to cbaritable pw5. Tangible fjxed assets Individual red &ssets costing £0.00 or more are initially reeorded at cost Depreciatlon attd ort]58t10 Depreciation is provi¢Jed on tan8?le fixed so as to write off the cost or valuatio. less aLy estimated residual value, over their eypected usefid economie life &8 follows: Asset class Equipment Depreciation meth(rf14nd rnte 20Y(* Straight [e and cash equivalents Cash and equivalents comprise cash on hand and ull d¢posits, and other short-tern) highly liquid investm¢nts that are readily conyertible to a amouDt of and subject an inswicant risk of change in value. Borrowangs Irlterest-bearing )rrowIng$ are initsally re£Ord at fair valu4 v¢t of trznsaction costs. Interest-bearing borrowings are subsequentty carried at amortised rosL with the difftr¢n¢e between the proceds, net of transaction costs, and the amount due on redemption lD8 reCognid as a char8¢ to the Staiement of FinaThcia] Activitie5 over the rIOd of the relevant IK>m)wing. Interest exFense is reeognised oll the basis of the effective interest tneth(xl and ts included in int¥st payable and similar charges. Borrowings are classifEfd a5 curreD¢ liabÈlities Unl the charity has an unconditional right ¢0 defe¥ settlemeDi of the liability for at least twelve months after the reporting date. Page 10
FitMom8 & Kidy known AS Fitmoms Iyotes to the Financial Stalements for the Year Ended 31 Mydrch 2025 (continued) Fund strueture unrtricted ineome funds are genual fimds that are available for use at th¢ trustees discretion ill fijrtherance of the objectivcg of the charity- Finanelal Instruments Classlficadon Financial assets and liabilities are recogDised when the charity becornes a to the contractual provisions of the instrument. Financial liabilities and equity ins1twnu are cla&sified according to th¢ 5ubstsnce of the contractual aTrangements entered into. An equity instrument is any contract that eWdeD a r¢sidual intsrest in the assets of the charity after deducting all of its liabilities. Recognilion tthdfftereMeftI All financial assets and liabilitie5 are initially niea5ur¢d at transaction price {including transaction ¢osts), ex¢ept for those financial assets classified as at fair ialue througb profit or loss, which are inilially easured at fair value (Ivhicb is nonnauy the transaction price excluding traD5action eosts), Unl the arrangem¢nt WDStitules a financing trdnsaction. If an angelellt constttut&5 a fiD8ncing tr8nsactiom, the fmancial asset or financial li&bility is measured at the present Yalue of the future payments discounted at a market rate of int¢r¢51 for a simil&r debt instnunent. Financial assets and liabilities are only offset in the statement of financial posilion when, and oDly when there exists a legally enforceable right to set off the recognised amounts and the d)arity intend5 ¢ith¢T to settle on a net basis. or to realise the asset and settl¢ th¢ liability simultaneously. Financial a59ets are der¢cognised when aod onty when a) the contractual rights to th¢ flows from the fmarlcial asset expire or are Sett] b) the charity bSftTS to another party substantialty all of the risks and rewards of ownership of th¢ financial &l or c) the chariry, despite having retwn¢d somt, but not all, Slgllificant risks and rewards of oHm¢rship, h&4 transFen control of the a&8et to allother party. F4inancial liabilitiG5 derecognised onty the obligdtion specified iD the contrnd is di5cbarged, cancelled or expires. Pagell
Fitmonjs & Kids known as FitMom5 Notes to the Financial Statements for the Year Ended 31 Mv4reh 2025 (eonlinued) De thstruments Debt Ittrun)ents which meet the following condition5 sUbsEntlY ll&Ured 4t amorti5ed cost ustDg the effective interest method.. (a) The contractual return to the holder is (i) a fixed amoun4 (li) a positive fixed rate or a tK)sitive variable t7te' or (iii) a combination of apositive or a negative fixed rate and a positive variable rate. Ib) The contract may provide for repayments of the principa] or the return to the holder (but not Ix)th) to be linked to a single relevant obsetvable Index of general price infiation of the cuttency iti wbich the debt instrument is denominated, proFided such links are not leveraged. (c) The contract may provtde for a deterniinable varlation of the rebjrn to the bolder during the life of the Tnstrument, provided that (i} the new rate satisfies condition {a) and the variation is not contingent on tUre events other ihan (l) a change of a c4)ntractual variable rate; (2) to protect the holder against credit deterioration of the issuer, {3) changes in levies applied by a central bank or arising from changes in relevant taxation or law. or (li) the new rate is a market rdte of interest and satisfitt% condition (a). (d} There is no contractual provision that c4M ty its terms, result in the holder losing the principa] amount or any interest attr1table to the current period or priorwiLxI (e) Contractual provisions that permit the issuer to prepay a debt instrnment or perniit the holder to put it back to the issuer before maturiry aro not conting¢nt on futtwe events, other than to prOtt the holder agaillst the credit deterioration of the issu¢r or a chaDge in control of the issuer. or to prOtt the holder or issuer against changes in levies applied by a central bank or arising change5 ill relevaDt laxation or law. (fj C¢)ntrdclual provisions may permit the exl¢tLsion of the tm of tbe debt insfrnment, provÈded that the retur to the holder and any other ¢ODtradual provisions aN>licable during the exllded le satisfy the colldiiions of paragraphs (a) lo (c}. Debt in81nneI3 that are ¢las$ifjed as payable or receivable within one year on inilia] recognition and which eet the above conditions are Jneasured al the undiscouDted amount of the cash or other consideration expected to paid or received, Del of lTllpaicllt. With the ¢xception of som¢ hedging inslruments. other debt iDs(ruments not meeting conditions are easured at fair value through profft or loss. Commitments to ake and receive lo5 which Jned the conditions meThtioned above are MeasLed at cost (which may be Dil) less Im1rnIcnt. InveslmenLS Investments in non-conVe1C prefercnce shar¢s and nonuttable ordinary or pr¢frrence share5 (wh£re shares ar¢ publicty traded or their fair valll£ is rcllably DSuble) are msured at fair value through profit or loss. Whcre fair value Car0t be measwed reliably, invesllnents are DKaSU at C05t lass impwrnient. Inveslments in subsidiari&4 and aswciates ar¢ rneasured at cost less impairn)ent. For inv¢stm¢nts in subsidiwies acquired for Consideration including the is8ue of shares qualifying for merger relief, ¢05t is measurcd by reference to the nomsnal value of the shar&8 issued plus fair value of other consideration. Any pr¢miurn is ignored. Page 12
Fitmoms & Kids known as Fitmoms Notes to the Financial Stydtemenls for the Year Ended 31 Mar¢b 2025 (continued) DerivadveJ7nuneltsllnslrnDwits The charity u5¢s derivative fit]ancial iDstrum¢Dts ¢0 reduce exposure to foreign exchange risk and intetest ratr movements. The chArity does not hold or i5su¢ d¢rivative fitiCIal instruments for speculative PUTPOSeS. DeriYatiY¢8 initially Tecogni5ed at fair Wdlue at the date a deriYaÉive contract is enter¢d into and are subs¢qu¢nlly remea5ured to their fair Yalu¢ 4t each reporting dt. The re5ll]ting gain or 1055 is recognised in statement of financial activities 1MedIate unless the derivative is designated and effe¢tiv¢ as a hedging iThstrumenL in which event the timing of th¢ recognition in statement of financial activities thpends on the nare of th¢ hedge relationship. Folr valHemeosureMenl The b¢8t ¢vidence of fair valu¢ i5 a quoted price for an idelltil &sseL in an active rnajket. Wben quoted prices are unavailable, the price of a rccetit transaction for aD identi] asset provides evidence of frdir value a5 long theT¢ ha3 not been a signifjc4nt change in economic CIrDctS or a significanl lapse of time since the trdnsaition took place. If the market is not acttve and re(¢nt trdnsacuons of an idcntical asset on their own are not a good estimate of fair value. the fair yalue is estiiuated by ]ng a k7luation tcchniqu¢. 2 Income from donations and legacies Unrtstrl¢ted Total fuThds Gell¢ral Grnnty in¢luding capital grdnts" Grants from companies 81.133 81,133 Total for 2025 81,133 81.133 Tothl for 2024 65,729 65,729 3 Ineome from other ¢TJdiDg activities Unrestricted funds Ceneral Tothl funds Events income. Other ¢Y¢nts income MetnFkrship subscriptioDS 885 1,083 885 1,083 Total for 21125 1,968 Totsl for 2024 9.650 9,650 Page 13
Fitmoms & Kids knoTvn as FilMoD Notes lo the Financial Statements for th¢ Year Ended 31 March 2025 (eontinued) 4 Expellditure OD rAising funds ) Costs of trnding activities Unr&stri¢t¢d runds Gen¢r41 Total funds Note Costs of go sold Other direct costs of activities for s¢llting funds Allocated supp)rt costs 280 61,462 280 61,462 Total for 2025 61.806 61.806 Totsl for 21Y24 54,015 b) Other eosts of gen¢rating do44tknn$ legaeles Totfil fuDd% Nol¢ Total costs 5 Expenditure on f haritablc 4clivitie5 UDf¢5tTi¢ted fuDds GeoerHI Tot*1 funds Not¢ 326 200 520 326 Staff costs Gov¢rn8n¢¢ ¢osts 200 520 Total for 1025 1,046 Total for 2024 17.280 17,280 Page 14
Fitmoms & Kids known Fitmoms Notes to the Financial Slalements for tbe Year Ended 31 Mar¢b 2025 {continued) Total expenditure 6 Other pendIthre Uur¢$triet¢d ruod$ G¢neral Total fund$ Not¢ Depreciation, amort(sation and other simi]ar co&3 7.274 7,274 Total for 21ll5 7274 7.274 7 Analysls of gov¢rn4Dc¢ support rosts Governan¢e costs Unre5trieled fund5 Ge¢raI Totsl funds Total for 2025 Total for 2024 520 520 8 N¢t Incominglolltgoing resources Net (outgoingyincoming resourc for the year include: 2025 Depreeiatiott of fixed assets 7,274 9 Trustee5 remunerntion ¥4nd expenxs 10 Staff eosts The aggregate paJToII wsts w¢r¢ follows: 2025 2024 Staff cts dllring the year were: Other staff ¢osts 342 16,752 Page 15
Fitmoms & Kid8 knDivn as Fitmon Notes to the Financial Statements for th¢ Yr Ended 31 March 2025 {coutiDu¢d) No employee reIved emoluments of more than £60.1)00 the y 11 Independellt exarnines remuneration 2025 2024 Out of bal)ce to Exaininers remui)eraiion caregory (520) 15201 Page 16
Fitmoms & Kids known as Fitmoms Notes to the Financial Slatemellts for th¢ Yegr Ended 31 March 2025 {¢oDttnued) 12 Taxation The charity is a regi5tcred charity and is thetTfore exempi from tsxation. 13 Tangible red ets Furniture equipment Total Cost At l April 2024 Additions 35.911 461 35,911 461 At 31 March 2025 36,372 36,3T2 D¢preciation At l April 2024 Charge for the year 11,098 7,274 11,098 7274 Ai 31 March 2025 18J72 18,372 Net book v8lue Al 31 March 2025 18,(M)O 18,0(M) At 31 M&rGh 2024 24,813 24,813 14 Cash and e9sh wuiyalents 2025 2024 Cash at bank 8,355 2,108 1S Creditors: 8DIOUDts falling due within ODe yr 2025 2024 Oiher taxation aTLd soei41 security Other credit016 Accrnals 20 864 ,040 980 520 ,924 1,500 16 Funds Page 17
Fitmoms & Kids knoTvD as Fitmon Notes to the Finydncial Statements for th¢ Year Ended 31 Mareh 2025 (continued) B8iance at I April 21n4 InCOlg Resources expellded Balallee at 31 Mareh 2025 UDrestricted funds Gen¢Tal 25,421 83,101 (84,111) 24,411 B*lanee at I Aprll 2023 IDcomlng resources Rcsourees expended Balance at 31 March 2024 Unrestricted fvnds C¢n¢ral 21.758 75,379 71,717) 25,420 17 ADalysis of net 8ssets behveell funds Totsl funds at 31 March 2025 Unrestricted funds General Other TIble fjxed assets Current assets Current liabi]iiies 17.539 1.340 1.039 18,000 8,335 1,039 6,995 Total nel assets 17,840 7,456 25,296 Total funds at 31 March 21ll4 Unrestricted fund% General Other Tangible fixed assets Cumt ets CuTht liabilities 21,365 3,447 2,108 24,812 2,108 520 520 Total net assets 20.845 5,555 26,400 18 Analys OI Thet fund5 At l Aprll 2024 At31 March 202S Cash a¢ bank Jnd ID hand 2,108 2,108 Net debt 2,108 2,108 Page 18
Fitmoms & Kids known a5 Fitmoms Notes to the Financial Ststements for the Year Ended 31 Mareh 2025 (eontinued) At l Apri 2023 At3J March 2024 Cash at bank and in hand 1,321 1,321 Net debt 1.321 1.321 19 R¢la¢ed party tr•nsidloD$ Page 19
Fitmoms & Kids known gs Fitmoms ststement of Finaneial Activities by fund for the Year Ende4131 Mar¢b 2025 Total Total Unrestricted UnTestricted Funds Funds 1025 2024 Endowments from: Donations alld legaci Other trading activities 81.133 1.968 65,729 9.650 Total income 83,101 75,379 Expenditure oll: Raising funds Charitable activities Other expenditure (75,791) (1,046) 7,274 {54,43 (17,280) Total expenditure Net (expenditureyincon 84,111 71,71 3,662 Net movement in funds (1,010) 3,662 ReToncillatioTr of funds Total brought forward 21.758 Total funds curled forward 24,411 25,420 This page does not forni part of the Statutory fmaDcial stateme]. Page 20
Fitmoms & Kids known as Filmoms Detailed Statement of FinAn¢ial A¢tivitie$ for the Year Ended 31 Mah 21)25 Totsl 2025 Total 2024 Income And Endowments from: Donations and legaci4s (an8lysed E¢low) Other trading activiti&s (analysed below) 81.133 1,968 65.729 9,650 Total income 75.379 Eipendilure on., Raising funds (anatysed below) Charitsble activities (analysed lOW) OLI exrÈnditLtre (analysed below) (75,791) {1,046) 7274 {54.437) (17280) Total ¢xpendityr¢ (84,111) (71,717) N¢t {expenditureyin¢ome 1,010 3,662 Net movement in funds (i.010} 3.662 Reconciiiatioll of funds Total fijnds brought fonvard 25.421 21,758 Total funds caled forward 24,411 25,420 This page d¢xs not form part of the statutory fmarncial statements. Page21
Fitmoms & Kids known a5 Fitmoms Detailed Statement of Finanei41 Attivities for the Yeydr Ended 31 March 2025 (continued) Total 2025 Tothl 2024 D8n¢ttionJ andlegdcl Communty Grants 81.133 65,729 81.133 65,729 "Other Irtrdthx ttctlvllles Appeals and donations Memberships and Fee5 885 1,083 2.795 0,855 1,968 9.650 Ralsinglunds Art5 & Crafts Freight attd carriage Payment to Faeilitors Uniforms T4hirts & Cu3tomes Wages and salaries Travelling Rent Ligh( heat and power Insurance Repairs renewals Telephone gnd fax Computer software and nuintenance $ts Printin& postage and ststionery Sundry expettses Cleaning Promotional expenses Accountsncy fees ConsultiD8 Legal and profrssional fees Ballk charges (64) (280) (13.843) (142) (33,937) (110) (21,(M)O) (240) (108) (422) (34,122) (31) (12,134) (4.257) (682) (480) (342) (635) (376) 140) (195) {50) 249 {874) (1,990) {848) (3) (1,235) (597) (100) (257) (252) (320 175.791) 54.437 Chrtrllttble dedv1 Paetst ¢0 Faoiliiors Proje¢ts (14,983) (430) {1,34 (520 17,280 1326) {2(M)) 520) 11.0 Accountan¢y fees This page dixs not foTm part of the statutory fitwKial statements. Pagc 22
Fitmoms & Kids known Fitmon Detsiled Statement of Financial Acttvitics for the Ye4r Ended 3] Manb 2025 (continued) Totsl 2025 Total 2024 Other wdlthre Depreciation of office equipment 7274) 7.274 This p¢ not fomi part of the statutory finallcial staternents. Page 23