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
mi￿8 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 s￿ements 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(h￿ing incid¢nce of loneliness, in)proving ￿¢￿tal
heahh. Et is 8￿pportIng 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 manage￿ent 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 g￿n 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 approv￿1 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 r￿d 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 re￿VerablI1ty of the
¢ash flows.
The credit risk on liquid funds and d￿1vatiVe financi￿ inslnTtDents is limited knuse the countrrparties are
banks with bigh credit-ratings ￿igned by international Cr>JIt-r￿jng agencies.
The charity has si￿lfi￿t concentrJtiOll of credit ri5K with ex￿lSure 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 f￿Ure
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¢ stateD￿lt of &ccoullting policies in the f￿nCial
statemen
Th¢ anrnual report w&8 approved by the tn￿e0S 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
Tn￿te¢
MI￿ Julie Preston
Trustee
Page 4

FitMoDJs & Kids
known as Filmoms
Statement of Trustees, Responsibilities
The trustees are respongible for preparing tbe tsUSt￿8, 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 S￿ements 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 f￿ancial 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 a￿ets 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 maIt￿ance and integrity of the corporate and fin￿la] information
included on the charitable company's website. t£gtslation goV￿l￿g 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)nsi￿le 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 ex￿l￿all0￿ of the Fitmonjs & Kid5'5 accounts carried out under se￿iOn 145 of tk
2011 Art 8Dd in carrying out exa￿ination I have followed &ll th¢ applicable DirectioD5 given by the Charity
Commission under section 145(5Kb) of th¢ Act.
ltsdepefvde￿t examlmer's statement
I haye completed my examinatlOD. I confjrn) that no n￿la] matters bave come to my attention in connection
with the &Xami￿tion 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 indeF￿ndent
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 0￿er 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 f￿d5
3.662
ReeoneiliatiOD of funds
Total funds broU￿t 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¢¢T￿tieS 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.
EXpe￿di1￿rt
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 ￿e￿ured reliably. All cosis &re allO￿ted to the applicable
expenditure heading that aggregate similar ¢05ts to tbat cawory. WheT¢ ¢osts Car￿0t 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 S￿p￿ 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.
c￿rt￿nble 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
ind￿e¢t nature lle¢e￿ary 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 all￿ated to activity cost categories on & basis ¢onsislent
with the u8e of resol￿e4 for example, allocating property costs by floor areas, or per capit4 stsff co$ts by the
tim¢ spent and other costs by their usage.
Governance costs
These in¢lude the costs attriburable to the charity's Compliance with constitutional and statutory requiT¢mell
including audil strategic management and trustees m¢¢tiDgs and reiEtiburse41 expenses.
Taxation
The ¢h2rity is considered to pw the tests Set ID Paragraph I Schedule 6 of the Fitmnce Act 2010 and
thd¢for¢ it meets the defmiiion of a charitabl¢ con]pany for UK corporation tsx putposes. Accordingly. th¢
hjrity is potentially exempt from taxation in respect of ineome or capital gains received within categories
oY¢r¢d by Chapler 3 Part I l ofthe Corporalion Tax Aet 2010 or Section 256 of the Taxation of Charg¢abl¢
Ad 1992, to the extent that such Income or gains are applied eXcI￿1vely to cbaritable pw5.
Tangible fjxed assets
Individual r￿ed &ssets costing £0.00 or more are initially reeorded at cost
Depreciatlon attd ￿￿ort]58t10
Depreciation is provi¢Jed on tan8?￿le fixed so as to write off the cost or valuatio￿. less aLy estimated
residual value, over their eypected usefid economie life &8 follows:
Asset class
Equipment
Depreciation meth(rf14nd rnte
20Y(* Straight [￿e
and cash equivalents
Cash and equivalents comprise cash on hand and ull d¢posits, and other short-tern) highly liquid
investm¢nts that are readily conyertible to a amouDt of and ￿ subject ￿ an inswicant risk of
change in value.
Borrowangs
Irlterest-bearing ￿)rrowIng$ 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 reCogni￿d 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
unr￿tricted 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 tthdffte￿￿reMeftI
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 a￿ngel￿ellt 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 b￿SftTS 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 It￿trun)ents which meet the following condition5 sUbs￿￿EntlY 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 attr1￿￿table 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 prOt￿t the holder agaillst the credit
deterioration of the issu¢r or a chaDge in control of the issuer. or to prOt￿t 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 ex*llded le￿ satisfy the colldiiions of
paragraphs (a) lo (c}.
Debt in81n￿ne￿I3 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 lTllpai￿cllt.
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 lo￿￿5 which Jned the conditions meThtioned above are MeasL￿ed at cost
(which may be Dil) less Im￿1rnIcnt.
InveslmenLS
Investments in non-conVe￿￿1C prefercnce shar¢s and non*uttable ordinary or pr¢frrence share5 (wh£re shares
ar¢ publicty traded or their fair valll£ is rcllably D￿Su￿ble) are m￿sured at fair value through profit or loss.
Whcre fair value Car￿0t 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 fit￿iCIal 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 d￿t. The re5ll]ting gain or 1055 is recognised in
statement of financial activities 1￿MedIate￿ 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
na￿re of th¢ hedge relationship.
Folr valHemeosureMenl
The b¢8t ¢vidence of fair valu¢ i5 a quoted price for an idellti￿l &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 CIr￿￿D￿ctS 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¢ll￿ting 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 c￿ts dllring the year were:
Other staff ¢osts
342
16,752
Page 15

Fitmoms & Kid8
knDivn as Fitmon
Notes to the Financial Statements for th¢ Y￿r Ended 31 March 2025 {coutiDu¢d)
No employee re￿Ived emoluments of more than £60.1)00 the y
11 Independellt exarnine￿s 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 r￿ed ￿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 y￿r
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
InCO￿l￿g
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
T￿￿Ible 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 Ma￿h 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 ca￿led 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 dedv￿1
Pa￿etst ¢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