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REGISTERED COMPANY NUMBER: SC351218 (Scotland) REGISTERED CHARITY NUMBER: SC039383
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
FOR
CHILDREN IN DISTRESS
Fortus Limited Business Advisors & Accountants 5 & 6 Manor Court Manor Garth Scarborough North Yorkshire YO11 3TU
CHILDREN IN DISTRESS
CONTENTS OF THE FINANCIAL STATEMENTS For The Year Ended 31 December 2025
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Page
Reference and Administrative Details 1
Report of the Trustees 2 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 16
Detailed Statement of Financial Activities 17 to 18
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CHILDREN IN DISTRESS
REFERENCE AND ADMINISTRATIVE DETAILS For The Year Ended 31 December 2025
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TRUSTEES Ms D L Comsa
Reverend J B Hurn (resigned 2.7.25)
Ms A N Martin
Ms M C Mitu
Mr C J Paris
Miss C Irimie (appointed 2.7.25)
Mrs M H Gibbs (appointed 19.7.25)
REGISTERED OFFICE The Melting Pot
15 Carlton Road
Edinburgh
EH8 8DL
REGISTERED COMPANY NUMBER SC351218 (Scotland)
REGISTERED CHARITY NUMBER SC039383
INDEPENDENT EXAMINER Fortus Limited
Business Advisors & Accountants
5 & 6 Manor Court
Manor Garth
Scarborough
North Yorkshire
YO11 3TU
BANKERS Royal Bank of Scotland
City Branch
10 Gordon Street
Glasgow
G1 3PL
SOLICITORS Wilkin Chapman Rollits
Citadel House
58 High Street
Hull
HU1 1QE
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Page 1
CHILDREN IN DISTRESS
REPORT OF THE TRUSTEES For The Year Ended 31 December 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report, which incorporates the Directors report and strategic report, with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provision of 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 (FRS102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Vision, Mission, Aim, Structure and Partners
Our Vision : Building brighter futures for children, families and communities.
Purpose: Our work in Romania has grown over the last 36 years. Our initial focus of caring for children with HIV/AIDS has evolved into provision of respite, palliative, and end- of- life care, and we have developed some of the best-trained and most experienced paediatric nurses in Romania.
Until 2022, our flagship centre, St Margaret's Hospice has provided specialist care to infants and children with a range of complex neurological needs, physical disabilities, and those who need a little extra support to overcome discrimination, disadvantage, and an opportunity to change their future.
The good work has evolved and continues in a new family and community style environment. We opened Casa Maria, our new Children's Family House in Romania that provides care for children living with the most severe disabilities. It builds on the legacy of our flagship St Margaret's Hospice and Children's Centre.
Aim : To provide grant funding to grass roots projects which support the wellbeing of children, young people, their families and communities across the United Kingdom and Romania..
Structure , Children in Distress is a UK charity registered with the Scottish Charity Regulator, with a registered office in Glasgow and a commercial trading arm, which operates two charity thrift shops in Cleveland and North Yorkshire. A loyal, enterprising and vibrant volunteer and donor network underpins and makes possible the charity's mission of care. We work with the foundation and partner organisation in Romania.
Children in Distress in-Country Partners
Romania - Copii in Dificultate. St Christopher's - Curtea de Arges Arges Community Projects
Public benefit
Children in Distress serves the children of Romania and the UK. The Charity works with volunteers and supporting partner organisations that provide financial and pro bono support, as well as advice and guidance in best practice in hospice care, free at the point of delivery, and child development and educational and welfare opportunities for those who need them.
The expertise provided by professionals and education provided to professionals in education, medicine, the disciplines allied to medicine and social welfare, is subsidised where possible.
Page 2
CHILDREN IN DISTRESS
REPORT OF THE TRUSTEES For The Year Ended 31 December 2025
ACHIEVEMENTS AND PERFORMANCE Charitable activities Romanian Projects
Casa Maria
To provide family environment with specialist care for children with complex needs
-
A home for 12 children a safe, home with specialist care opened.
-
Continued therapies to help children with mobility, nutritional needs and education.
-
A centre of specialist best practice in care for children with complex disabilities.
Community Education
A community-based project providing support for children from disadvantaged communities, extra tuition, extracurricular education and support to remain in school.
-
Programme established with local authorities.
-
Free of charge space provided by local authorities. Volunteers recruited.
-
Programme launched in November 2023 to support 80 children and has subsequently benefitted a further 140 children.
Zarnesti Pineview Retreat Lodge
The vision for the future in Romania is to create a respite space that will encourage social integration of children and young people of mixed abilities whilst providing rest for the children with complex disabilities, parents and carers.
-
Work continues the process of obtaining preliminary authorisations for construction.
-
To obtain funds to further the project.
UK Projects
Flavours of Home - Nurturing Heritage, Hope and Community through Food
Flavours of Home is a vibrant after-school initiative where children gather each week to explore the rich traditions of Romanian cuisine in a fun, hands-on environment. Guided by experienced cooks and community elders, the children learn to prepare traditional dishes while hearing the stories, customs, and history that have shaped generations. Each recipe becomes a bridge between past and present - a way to honour family roots and strengthen cultural pride.
The "Nicolae lorga" Sunday School. Keeping Romanian Language and Culture alive in Hull
We provide a grant to the Nicolae Lorga Sunday School in Hull. Launched in March 2025, the project was created with one heartfelt purpose - to bring together Romanian families and help the next generation stay connected to their language, culture, and roots.
Alexz Educational - Empowering Young Futures: Life, Learning & Wellbeing
We provide a grant to Alexz Educational in London, to enable delivery of a life-changing project supporting Romanian young people aged 12-16 to build confidence, wellbeing, and skills for the future.
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CHILDREN IN DISTRESS
REPORT OF THE TRUSTEES For The Year Ended 31 December 2025
ACHIEVEMENTS AND PERFORMANCE Fundraising activities Shoebox Campaign
An annual fundraising activity to provide love in a box to over 5000 children at Christmas.
-
2025 delivered over 5000 boxes to Romania in time for Christmas.
-
Over £11k raised in 2025.
Legacies, Substantial Personal & Trust Donations
Legacies and in-memoriam provide some income, making the work of the Charity possible over the past few years. The trustees therefore acknowledge the generosity of those who consider the Charity's mission of care to the Children in Romania important and worthy of a legacy, sponsorship or Trust donation. Without these donations, much of the capital building and renovation works which have taken place during this financial year would not have been possible. It is acknowledged in 2025 that these have declined in number and value.
We remember with gratitude gifts, trust donations, legacy and in-memoriam giving from and on behalf of:
Major Donors
Pauline Wells Frank Russell legacy Barbara Lines Haque Catherine Parks Alyth Hughes Rodger & Matty Garer Roy Wheeler Derek Hodge Anne Leppard
Funds raised in 2025
Total £191k
-
£116k from regular giving/donations
-
£39k from Legacies
-
£21k Gift Aid
-
£15k Donated Services and Facilities
Page 4
CHILDREN IN DISTRESS
REPORT OF THE TRUSTEES For The Year Ended 31 December 2025
FINANCIAL REVIEW
Financial position
Total income received in the year to 31 December 2025 was £343,868 - (2024 - £574,511) whilst expenditure costs were £557,369, in 2024 - £618,487 This resulted in a deficit/investment of (£215,501), in 2024 - £43,976 in deficit.
During 2025, the charity remained focused on sustaining its support for vulnerable children and families in Romania while responding to a more challenging fundraising environment. Despite a significant reduction in overall income compared with the previous year, the Trustees remained committed to ensuring that resources continued to be directed towards frontline programmes and services.
The charity maintained substantial financial support for its partner organisations in Romania, providing funding to enable the continued delivery of care, education and family support initiatives. In total, £205,435 was transferred to Romania during the year, reflecting the charity's ongoing commitment to improving outcomes for disadvantaged children and young people.
Investment also continued in the charity's fundraising and retail operations, recognising the importance of generating sustainable unrestricted income to support future activities. Our retail shops remained an important source of income and community engagement, while fundraising activities and supporter relationships continued to be developed to strengthen future income streams. The charity further invested in its people, systems and governance arrangements to ensure effective management of resources and the continued delivery of its charitable objectives. Trustees remain committed to maintaining a resilient and sustainable organisation that is well placed to support beneficiaries both now and in the future.
Closing reserves at the balance sheet date were £110,987, consisting of £110,987 unrestricted funds and £NIL restricted funds.
Reserves policy
The Trustees have adopted a reserves policy, which they consider appropriate to ensure the continued ability of the Charity to meet its objectives. The Charity aims to maintain reserves at a level, which will provide a minimum of 6 months free reserves to cope with contingencies
FUTURE PLANS
The current Board was appointed at the 2022 AGM and undertook a full strategic review at that time, focused on investment in structure, people, governance and operations to ensure the wellbeing and sustainability and future direction of the charity. The strategy was built on the evolving environment in Romania and the strategic direction agreed by the Board of Copii in Dificultate in respect of the Romanian foundation.
The UK strategy directly supports and complements that of the Romania foundation. In 2025 Children in Distress UK will continue to focus on growth and development to meet the needs of an ambitious plan set out by the Romanian foundation and an evolving plan for the Uk. The charity celebrated 35 years in 2024 with events provided in the UK and in Romania to mark this important milestone.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Charity constitution
The charity is established to promote the care of children and young people in South-Eastern Europe. As a registered charity the Trustees confirm that they pay due regard to the OSCR guidance on public benefit in determining activities.
Recruitment and appointment of new trustees
Trustees are invited to apply giving their background and experience and appointed at the Annual General Meeting or co-opted until the meeting
Page 5
CHILDREN IN DISTRESS
REPORT OF THE TRUSTEES For The Year Ended 31 December 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
The governing body of the charity is the Board of Trustees, which comprises six members and meet four or five times a year to review strategy and performance together with the Chief Executive or Operations Manager. The Trustees make decisions about policy and delegate executive decisions to the staff of the Charity through the Chief Executive and the staff.
Patron
HRH Princess Maria of Romania
Staff
Simon Errington, CEO from June 2023 Daniella Finley - Charity Administrator from February 2024 until June 2025 Neile Abbs - Hub Manager (Yorkshire) from May 2024
Contracted Staff
Karen Taylor, Bookkeeper from Feb 2023 Jelena Krzanicki, Marketing from February 2024 until December 2025 Hannah-Liisa Kirchin, Social Media from February 2024 until March 2025 Beth Cameron, Marketing from March 2025
Shop Managers
Tracy Russell, Kirkbymoorside Tracy England, Guisborough Melanie Morgan, Shildon - Redundancy in July 2025
Charity management Decision Making
Directors/Trustees
-
The number of Directors/Trustees with which the Company proposes to operate shall be a minimum of 5 and a maximum of 10.
-
Subscribers to the board shall be admitted as members of the Company and all members of the company shall either sign a written consent to become a member or sign the register of members on becoming a member.
-
A member may withdraw at any time from the Company by giving at least seven days' notice to the Company. Membership is not transferable
Induction and training of new trustees
New Trustees are given a full pack of information on the charity and its Governance Documents.
Approved by order of the board of trustees on 25 June 2026 and signed on its behalf by:
Ms A N Martin - Trustee
Page 6
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHILDREN IN DISTRESS
I report on the accounts for the year ended 31 December 2025 set out on pages eight to sixteen.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention :
-
(1) which gives me reasonable cause to believe that, in any material respect, the requirements
-
to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
-
to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mr P B Dixon FCA The Institute of Chartered Accountants in England and Wales
Fortus Limited Business Advisors & Accountants 5 & 6 Manor Court Manor Garth Scarborough North Yorkshire YO11 3TU
25 June 2026
Page 7
CHILDREN IN DISTRESS
STATEMENT OF FINANCIAL ACTIVITIES For The Year Ended 31 December 2025
| 2025 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 191,849 Other trading activities 3 148,661 Investment income 4 3,358 Total 343,868 EXPENDITURE ON Raising funds 274,235 Charitable activities Charitable activities 77,699 Transfers to Romania 205,435 Total 557,369 NET INCOME/(EXPENDITURE) (213,501) RECONCILIATION OF FUNDS Total funds brought forward 324,488 TOTAL FUNDS CARRIED FORWARD 110,987 |
2024 Total funds £ 393,412 174,518 6,581 574,511 333,058 73,033 212,396 618,487 (43,976) 368,464 324,488 |
|---|---|
The notes form part of these financial statements
Page 8
CHILDREN IN DISTRESS
BALANCE SHEET 31 December 2025
| 2025 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 10 2,789 CURRENT ASSETS Debtors 11 9,926 Cash at bank 106,787 116,713 CREDITORS Amounts falling due within one year 12 (8,515) NET CURRENT ASSETS 108,198 TOTAL ASSETS LESS CURRENT LIABILITIES 110,987 NET ASSETS 110,987 FUNDS 14 Unrestricted funds 110,987 TOTAL FUNDS 110,987 |
2024 Total funds £ 10,351 17,314 317,629 334,943 (20,806) 314,137 324,488 324,488 324,488 324,488 |
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 25 June 2026 and were signed on its behalf by:
Ms A N Martin - Trustee
The notes form part of these financial statements
Page 9
CHILDREN IN DISTRESS
NOTES TO THE FINANCIAL STATEMENTS For The Year Ended 31 December 2025
1. STATUTORY INFORMATION
Children in Distress is a charitable company, limited by guarantee, registered in Scotland. The charitable company's registered number and registered office can be found on the reference and administrative details page of these financial statements.
2. ACCOUNTING POLICIES
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102). The financial statements have also been prepared in accordance with the charities Accounts (Scotland) Regulations Act 2003 and the Charities and Trustee Investment (Scotland) Act 2005.
The charity is a public benefit entity as defined by FRS102.
The accounts are prepared in sterling, which is the functional currency of the group. Monetary amounts in these financial statements are rounded to the nearest pound.
The accounts have been prepared under the historical cost convention. The principle accounting polices adopted are set out below. These polices have been consistently applied to all periods presented.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
For donations and grants to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation or grant and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Raising funds expenditure comprises costs incurred by the charity in the delivery of its activities for the benefit of the beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Support and governance costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, which support the Charity's activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
continued...
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CHILDREN IN DISTRESS
NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 December 2025
2. ACCOUNTING POLICIES - continued
Grants receivable
Income from government and other grants, whether 'capital' or 'revenue' are recognised when the charity has unconditional entitlement to the funds, it is probable that the income will be received, the amount can be measured reliably. Unconditional entitlement will be achieved once any conditions attached to the grants have been met, or fulfilment of these conditions is wholly within the control of the charity.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on reducing balance Computer equipment - 33% on cost
Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
Impairment of fixed assets.
At each reporting end date, the charity reviews the carrying amounts of the tangible assets to determine whether there are any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charity for UK corporation tax purposes. It is therefore potentially exempt from taxation in respect of income or capital gains to the extent that such income or gains are applied for charitable purposes.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Going concern
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
continued...
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CHILDREN IN DISTRESS
NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 December 2025
2. ACCOUNTING POLICIES - continued
Going concern
Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising are recognised in the statement of financial activities.
3. OTHER TRADING ACTIVITIES
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||||
|---|---|---|
|2025|2024|
|£|£|
|Fundraising events|16,223|36,193|
|Shop income|132,438|138,325|
|148,661|174,518|
|4.|INVESTMENT INCOME|
|2025|2024|
|£|£|
|Deposit account interest|3,358|6,581|
|5.|GRANTS PAYABLE|
|2025|2024|
|£|£|
|Transfers to Romania|205,435|212,396|
|Transfers to Romania were made to partner institutions.|
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6. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
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||||
|---|---|---|
|2025|2024|
|£|£|
|Auditors' remuneration|-|7,620|
|Depreciation - owned assets|3,096|4,611|
|Deficit on disposal of fixed assets|929|16|
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7. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.
Trustees' expenses
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||||
|---|---|---|
|2025|2024|
|£|£|
|Trustees' expenses|-|150|
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Expenses reimbursed for travel costs in 2024 were for trustees attending a fundraising event.
continued...
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CHILDREN IN DISTRESS
NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 December 2025
8. STAFF COSTS
| Wages and salaries Social security costs Other pension costs The average monthly number of employees during the year was as follows: Charitable activities |
2025 £ 147,153 4,016 2,742 153,911 2025 7 |
2024 £ 136,152 4,818 2,354 143,324 2024 7 |
|---|---|---|
No employees received emoluments in excess of £60,000 in the current year or prior year.
9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities Investment income |
Unrestricted fund £ 393,412 174,518 6,581 |
|---|---|
| Total | 574,511 |
| EXPENDITURE ON Raising funds Charitable activities Charitable activities Transfers to Romania |
333,058 73,033 212,396 |
| Total | 618,487 |
| NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward |
(43,976) 368,464 |
| TOTAL FUNDS CARRIED FORWARD | 324,488 |
continued...
Page 13
CHILDREN IN DISTRESS
NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 December 2025
10. TANGIBLE FIXED ASSETS
| Motor Computer vehicles equipment £ £ COST At 1 January 2025 21,700 10,898 Disposals (10,500) (1,068) At 31 December 2025 11,200 9,830 DEPRECIATION At 1 January 2025 17,540 4,707 Charge for year - 3,096 Eliminated on disposal (6,340) (762) At 31 December 2025 11,200 7,041 NET BOOK VALUE At 31 December 2025 - 2,789 At 31 December 2024 4,160 6,191 11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 £ Other debtors 1,593 VAT 481 Prepayments 7,852 9,926 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 £ Trade creditors 2,180 Social security and other taxes 2,919 Other creditors 533 Accrued expenses 2,883 8,515 13. LEASING AGREEMENTS |
Totals £ 32,598 (11,568) 21,030 22,247 3,096 (7,102) 18,241 2,789 10,351 2024 £ 2,893 1,238 13,183 17,314 2024 £ 7,849 2,373 522 10,062 20,806 |
|---|---|
Minimum lease payments under non-cancellable operating leases fall due as follows:
| Within one year Between one and five years |
2025 £ 18,698 58,280 76,978 |
2024 £ 11,931 25,778 37,709 |
|---|---|---|
continued...
Page 14
NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 December 2025
CHILDREN IN DISTRESS
14. MOVEMENT IN FUNDS
| Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund TOTAL FUNDS Comparative net movement in funds, included in the above a Unrestricted funds General fund TOTAL FUNDS |
Net movement At At 1.1.25 in funds 31.12.25 £ £ £ 324,488 (213,501) 110,987 324,488 (213,501) 110,987 Incoming Resources Movement resources expended in funds £ £ £ 343,868 (557,369) (213,501) 343,868 (557,369) (213,501) Net movement At At 1.1.24 in funds 31.12.24 £ £ £ 368,464 (43,976) 324,488 368,464 (43,976) 324,488 re as follows: Incoming Resources Movement resources expended in funds £ £ £ 574,511 (618,487) (43,976) 574,511 (618,487) (43,976) |
|---|---|
continued...
Page 15
CHILDREN IN DISTRESS
NOTES TO THE FINANCIAL STATEMENTS - continued For The Year Ended 31 December 2025
14. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Net movement At 1.1.24 in funds £ £ 368,464 (257,477) 368,464 (257,477) |
At 31.12.25 £ 110,987 110,987 |
|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming Resources Movement resources expended in funds £ £ £ 918,379 (1,175,856) (257,477) 918,379 (1,175,856) (257,477) |
|---|---|
15. RELATED PARTY DISCLOSURES
During the year payments were made to Simon Errington Limited for contracted services totalling £23,800 (2024 £51,450).
Page 16
CHILDREN IN DISTRESS
DETAILED STATEMENT OF FINANCIAL ACTIVITIES For The Year Ended 31 December 2025
| INCOME AND ENDOWMENTS Donations and legacies Donations Gift aid Legacies Donated services and facilities Other trading activities Fundraising events Shop income Investment income Deposit account interest Total incoming resources EXPENDITURE Raising donations and legacies Wages Social security Pensions Shop rent and rates Shop insurance Shop light and heat Telephone Printing, postage, stationery and advertising Shop repairs and sundries Computer consumables and support Motor expenses Equipment leasing Hotel and travel expenses Website Fundraising events costs Till system Shoe box appeal costs Contracted services Depreciation of tangible fixed assets Loss on sale of tangible fixed assets Other trading activities Shop purchases |
2025 £ 116,105 21,208 39,536 15,000 191,849 16,223 132,438 148,661 3,358 343,868 147,153 4,016 2,742 23,736 1,221 5,095 6,490 955 6,189 3,455 3,426 - 2,571 1,008 - 4,882 11,329 43,738 3,096 929 272,031 2,204 |
2024 £ 133,721 21,682 223,009 15,000 393,412 36,193 138,325 174,518 6,581 574,511 136,152 4,818 2,354 25,436 1,612 5,441 6,677 7,822 3,452 5,744 5,074 1,897 6,901 13,188 22,394 3,768 10,933 61,660 4,611 16 329,950 3,108 |
|---|---|---|
This page does not form part of the statutory financial statements
Page 17
CHILDREN IN DISTRESS
DETAILED STATEMENT OF FINANCIAL ACTIVITIES For The Year Ended 31 December 2025
| Other trading activities Charitable activities Transport and warehousing Grants to institutions Support costs Management Trustees' travel expenses Rent and rates Insurance Bank charges Sundries Governance costs Auditors' remuneration Accountancy, bookkeeping and legal Total resources expended Net expenditure |
2025 £ 15,000 205,435 220,435 - 18,145 2,550 7,033 4,710 32,438 - 30,261 30,261 557,369 (213,501) |
2024 £ 15,000 212,396 227,396 150 17,596 2,577 7,661 3,968 31,952 7,620 18,461 26,081 618,487 (43,976) |
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This page does not form part of the statutory financial statements
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