Digitally Signed Document Document ID.. B075EI IC3EEE77 Document Details -ilen#me: Childrcn in Distrcss- 2025 Accounts.PDF Client of: Fortus Limited Signature Details Anne-maric Martin Date & Tlme: ?810612026 16-52-41 PM IBSTI I P .Addrcsts: X6.156.166.251 Ann¢-Mari¢ Martin Confimis that th¢ in(orn)ation is correct and complete lo the best of their knowledge and belief. Slgnlng Si*temenl: Digital Ccrtificate Th¢ approv¢d PDF fil¢ ha5 been digitally r¢rtifi¢d.Pl¢a5¢ Eheck th¢ Digital C¢rtifirat¢ information in yollr PDF view'er 10 verify the Di¥iial Ceniflcaie autheThiiciiy and ihe PDF has noi been iampered M'iih. n behalf of: Fortus Limited PDF digital certificate: IRIS Software Group Limited l)i%ital certificate issued bi-: Globalsign Please keep a copy of thi5 docutnent for your records. **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** **----- Start of picture text -----**
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
**----- End of picture text -----**
**CHILDREN IN DISTRESS** **REFERENCE AND ADMINISTRATIVE DETAILS For The Year Ended 31 December 2025** **----- Start of picture text -----**
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
**----- End of picture text -----**
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. Page 3 **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 1. The number of Directors/Trustees with which the Company proposes to operate shall be a minimum of 5 and a maximum of 10. 2. 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. 3. 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... Page 10 **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... Page 11 **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** **----- Start of picture text -----**
|||| |---|---|---| |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.| **----- End of picture text -----**
## **6. NET INCOME/(EXPENDITURE)** Net income/(expenditure) is stated after charging/(crediting): **----- Start of picture text -----**
|||| |---|---|---| |2025|2024| |£|£| |Auditors' remuneration|-|7,620| |Depreciation - owned assets|3,096|4,611| |Deficit on disposal of fixed assets|929|16| **----- End of picture text -----**
## **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** **----- Start of picture text -----**
|||| |---|---|---| |2025|2024| |£|£| |Trustees' expenses|-|150| **----- End of picture text -----**
Expenses reimbursed for travel costs in 2024 were for trustees attending a fundraising event. continued... Page 12 **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)| |---|---|---| This page does not form part of the statutory financial statements Page 18