REGISTERED CHARITY NUMBER.. SC049099 RE RT R THE A.ND FAMILY SERVI Henry Brown & Co 26 PortlarMI Ro KAI 2EB
COIIPASS(HIL 'D FAIIILI. SERI. CQILISOF THE NANCIAL SL IIEYTS EQ&IHEY&IIiL%DEP 31 DEcLR 2(125 Page Rtport ofthtTrnstees Keporl •f IndOnd¢t Audiioz5 Stai¢m¢ni ofFinancial Aeliiities 10 Sttcrnent ofFinn¢lal Posltlon Stai¢ment of Csh Floms Jotes lo 11¢ Statettnt ol Csh FloThs ij 14 ?1
ILDD FAMILY ERVJ RE RT FTHETR R THE YEAR EJYDED The trustees pre5eni their report wilh the fLnarKLal stsmertts of Ihc thlty for the year ejth 31 December 2025. The stees have ied thc provL5ion5 of Accoun18 Rqxrftin8 by Charities: Ststemeni of Recommen(kd PIce applicabl¢ to ¢hariti¢$ preparing their a¢¢ouDlS ID with ¢hc FinarKial Rcwyting StrrJard applic1¢ irt th¢ UK and Republic of IreLitMI IFRS 102) (effective l January20I9}. OBJECTIVES AND ACTIVITIES ObJe¢t5vu a#d #ln Compass Child and Family Service WDVi(ks Te5idwtial Edalf of kal authowiti¢s Jcr055 th¢ United through medium 10 I¢8-lem7 resi¢kniial plxements forthildren aTMI y(wrtg peopk aged 5.18. K¢y ObJ"e¢¢iv&A¢tiviti¢S VIE:. - Conrirlld development of otsr intx)vaiive trauma infomd llKM1el. - CDmtnilm¢nt to IIK ongoing thvelopnKnt ofthe ageMe am. - Ongoing tra2ningartd development of th¢ t¢am within Compass c1d aTwJ Family Seryxe. . DcvelopmeN of ncw and maintaittin8 n¢twoEsaNI rela¢ioJthips with L41 AutlMxKIi¢s. SIRthifitAttt attlTAtles . Compass Child and Fomily Strvitts ve •nexnCe4I tcanL - Comw Chibj and F)llY Suvicc have a dive sthlTtram. The team have tneTh a wide ran8e of dcvclrymeThtal trainin8 OPP)rtunitie5. - Compa55 Child and Family Services have xcess io inw frorn a Clin Ps)rh)108i#. . cllP Child and F8mily S¢r¥i¢es thrrt - Compass Child and Family Servitts have 7$5 io firla] w frn the IUSH vend. - Compass Child and Family Services have a 1ill8 rel1L$b1P with Cthry)¥s CFS IrelaDJ which allow5 the sharing of exrtIst. eXrience, and re50UT¢CS bctwttn thc organisations. - compa Child and Famity Services have knelqmthgrtlat10i1FS with W Colleg4 Schotsls 3tl Health Sejvices.
FAIIILI. SERI".
REPORT
THE YEAR
TR
STEES
I DECEIIBE
ACHIEIIENIEYfs AYD PERFORIIAYCE
Chirffable auii'ltles
?0?5 has knn a positii'e year for ComrA55 CFS. '1th the majorhty of Lt)jL1i'LS SL oul in thc 20?4 Ann7 Re[ eiihcr
achi¢v¢d or¢oniinuyng to be progrLsscd into ?0?6.
Occupancy Ici'¢l% remained Sb]C across th 0rational sen'iccs throug1 i1 y¢ar. aicrdging SA
Siablt and improl'cd occupanry kn.el% re5ultcd In a gignifica in lum0% ihe year. Turnoier rosc (Tn
£1.109.-W2 in ?024 to £1.548.207 in ?0?5. rcprtseniing an irtcrtwof 4LPA
Ill 20?5 Ihc company a¢hicl"1 a surpltss of £116.0?6. trEsl]ng a result of P/•. Includcd "1th1n thc rLsuli are ihc
dci'cloprncni rosis of Ihc ihird 4eTh'icc and thc cusi-of-Iii'in8 rMynKni. £74.(KKI.. atMI £?I.IKIO.- re411}.7y. Whcn ihcse
arc dcducicd frozn Ihc c¥pcndilur¢ Ihe Surp1 of Ihc li'a5 L?1 l.0?6. rCprcs7IlTh a rLsuli of 13.6%.
Salary c0515 didrt'i currelalc Ii'iih ?0!4 ryuicrrion. This N-JriaAce attribUthb 10 scicral fJc41)rs. irtcluding Ihc
¢o$ir.111,1nb Piiyineni 10 atr. inctrascd minimuin ii'agc cmploy¢r National Insurancc ctl]i>S and the rccniiim¢Tht or
aji addiiional Rcsid¢ntitil martager 5uprwm thc dcvci0pnfftI of Ihc ne, seryice.
Nort-r$Onncl co£ also cA¢¢ethd pro10 Thi% oi(Tspcnd can be attritled io liKreas eosi% 85s0ciaied ii'ith higher
cupancy. increa%cd Inainiertancc co414. un(Icr csiiimatim of bjnk loan lniLY and th¢ loss of a fixed a$5¢1 Neil. conirol
nwsurts hait ixen iinplcmcnicd io moniiur CO%L% and al.0 any w>t¢ntial future oi.ersknd.
In JaDuJry ?025. colpa Ctrs rcpid .0 l(rdns iothllinb £63.318. Ivhich h&1 rKoi'idcd by KISH kn supwrt
onis¥lal liquidiiy durin¥ the opcniiigof Ihe 01¥1 xn'ir¢.
In Iwit ?025. Compa8s CFS piirrhar(d J TWrty in Arth0. Nonh Ayshi. opcraic 115 Ihird residenii&il sen'icc. The
orydnisaiion rcceiied a grani from KJSH 10 suwort the pubaSt and dc%lopmcni of scTh'irt. It Is aniicipaicd Ihat ihe
scn icc ii'ill 14)eraiional in At¥il ?0?6. Nubj¢¢i 10 thc compldion of Elli1Th iilJtk% and rcgulaiory wgiisiraiion. Thc
1¢¢ M'ill Oale lg the SJLne m(th1 sutte&sfully cswblishLYJ ITh th¢ Dalry )d Fairlic 5m'iccs.
ComFdk4 CF"S cxplorinbTr ihc of a plot uf laThJ adjaccnr io ib¢ in Ardr05san. Subjcct 10 plJniiiTh¥
¢orLsi
ILY SERVICES OF E TRUSTE E YEAR EIYDED 31 DE FINANCIAL REVIEW Prfnclpal funding sources Compass Child and Fnily S¢TVi¢¢S ha wovwkd5crvKe5 to: -cumbria County Council (England) -Aberdeen City (Scoilandl -Fast Lothian co¢11 (ScotlaThJl -Ea# Ayshire Cwncil {S¢otlandl -North AyrshiTC CoulI Iscoiland) -south Ayrthire CoutKil Iscoilandl ComrAss Chihl and Family serv receiv¢s referrnb &otti5h bxaj athitiC5 arKI a numirr in EnglaThJ. R¢seffts poliry li is the PDlicy of the charity ta tnaintain wweMriaed fwmls * 8 level which W]d allow the chariry to ¢Linve to operate for a period of at le three mothdLS. The ¢haTity is sUPFt¢ by Eoih Compa55 CFS ITciaThJ a1 LISH. G•lng ¢oDeern As part of i)ur obliBation4 indIdUallY gs well as collettivety. as tru#tts of comp Cbild and Family Services {SCIO} we have actively considered the 1110Th on going ¢oMern of th¢ Organis10 We widertak¢ ¢on¢inual mi¢w of Ihc finala1 siiu&)n of dle rwisation inclwJin8 detailed review and COld2[all08 of the fithancial wsition of Compa55 CFS. Based on thi& it is our that it is apTKcyith the xcounts of Compw CThild and F*nily Stimces SCIO on going concem b¥is. Funds lth defieil Ai the balatKe sh¢a d)t¢ the unrtstrithd fimds slb)wed a def1¢ of £88.768 there is knwever an overall surplus of £9LiI,859. The charity meets ifs day ty day cash flow obligati(w thffwgh the 5UJVXt of a sist¢r charkty in Jzrland CornpHts Child and Family Service5 {CLG).
QIlPASS£LD AND F4.IIILI L .
FQR THE
R EYDED 3IDECE.IIBER2
FUTURE PLXNS
Thc objecii%L% (or 2026 reflca fhc OTong pcrfomwitc achieiyd during ?0?5 fKus on rtywTrlidaiing existing sen'ices.
bringing the ihirii Nsidcniiul scrnice In opcraiiorL and pmgrcssing ideniificd thicloptncni op)x)nuniiies in a conirolled
sustdLrtabic inanrKr.
A priimary objeciii'c f(Y 26 1% to inainiain sthblc atMI high tcuporKy Ici'e15 o¢r0$5 all operniional ln¢la1 1¢¢$.
thiringi )0•S. occupaw. leN'cl% a¥crawi 80• xTh'icek Maintaining ttciiparKy ai 5uniknT Ic%tls duriiig _
supp)rt financidl stability a[ ensu I¢11¢d cffeciii't ust of exisling caJMciry_
Folloii'ing Ihc puwhase (kn'clO]Mrt of Ihc third rcsidcnii?15enryc¢ in Ardrown during ?0?5. a kcy j¢c(lI,e for 2026
is ihc $ce[U] complaion vf 1]dIng works. regulatory wisirJiithL and ihe opcffting of ihe ser¥'icc. li is aniicipatcd ihJt
Ihc seTh'ice i4.ill IKcomc w)crational dunn¥ ?0?6 atKI W'LII ortraic in linc M'iih Ihc csub115kd C(MnPdSS CFS rarr IModel
cutTcnily lid At t>alry Fairli¢. exClaI105 for thc yrdi uill rcflcei ihc phas¢d rtaiure ofihc 01]g railicr Ihath
il full year ofopcruiK)
An &dditioThal obFciiit (or •U•6 to LThure that SU1ffIg. Ica(kYship. at)d goi'emmtt arrangcmenis arc in place 10 siiprM)n
Iht safe and cffcriii'c op¢raiion of Ihrcc rc4ithnii.ll Th inclu(ks nMintaining staffing l¢i¢1s apprLy)nate 10
crtcupancy aNi rc¥ulJiury rcqutrcmcnis "h11C Ma&]#t0$Lq in linc ii'ith 01$allOal %usFainability.
Th¢ final objeuii¢ for 20?6 1% w
HIL YD FLMILY SERVICLS PORT OF THETRUSTELS FOR THE YEAR EYI DED IDE EMB REFERENCE AND ADMIYISTRATIVE DEfAIIS Audliors Henry Brown & Co Chartered Accounrtts& Registered AlI10t$ 26 Portland Road Kilmarno¢k Ayrshi KA5 IEB STATEMENT OF TRUSTEES, RESPONSIBJLITIES The iNstee$ are resKx)nsible fDf WEpJring the RqKNt of the Tn1¢¢5 and the f¢181 5tatem¢nts in aCCian¢E applicable law and Uftid Kingthm Acethjniing Starwhrd%{United Gentralty Atce]knl Accountin8 Pwiicel. atity law requires the tru8iees WePE fuwKiai cxh fi[wla1 ycar. Under ihat law, the trustees hwe eketed TO ppa thc financial staiements in accorda[ with Uhit¢d G¢mally A¢¢ept¢d A¢¢ouniing Pra¢ii¢¢ {Uniled Kingdom Ac¢ouniing Stsndards and arlICable ]awl. Urwjer charity law the ee$ must apwove the fi[wla1 srat¢mutts k$S they a SWi$fied thai they gÈve a tnje and fair view of the state of affairs of ibe chariry and of the inc(Mnin8 rCeS aNI an)lication of QUIce& includin& Ihe income aThl ex1. of the charity for that In Epar1 thl fimncial 5tatunrt thc tht¢s3r¢ required to 5el¢cl suitsble accouniing wlicies i1n apply them Cortsi#et. observe the meilKxJs ar principles in ihe Charities SORP: make judgements at¥1 estiJW¢S th4 aye reasonabk atyj pnthK' Slate whcthcr applicabl¢ accouThiin8 StaTrlar&% ha kneen followtst bCl kn any material itspmrts disclosed and eAp13in¢d in the fin3rKial slateThKn prepare the financial statements ¢)n the gOULg bosis lEsS it is to thai the charity wll continue in busine The tnJ5tees art re4YJDsbi le for k¢¢ping pT(VT arr(wnting rwords whith disclo% with r¢450JJabl¢ at any time lh¢ rlnancial )Sir10 of the charity and 10 eablE thetn to cnswe that thE financial State[[ c(wnply with the Clwilies and Tn]Ske Investment (Scotlandl Aa 2005 Wld The Clwiiies Awounts (Sc]and) RegulaiioJLS 2006 {as amended}. They are also restx)nsible for safeguoTding the assets of the charity a1 hcnce for thking rc4sonabie sws for the PTeverttion ond detection of fraud and rthr iNe8vlariiie& Apwovtd by othof th¢ IKJJrd of tru5t¢¢5on... sId on its behalf by.. J SthlueteT
REPO THE I.WDEPENDENT AUDITORS TO THE TRUSTELS OF COIIPA5S CHILD AYD FAIIILI. S RN'ICES We audiicd Ihc financial siaiemeni4 of Cl¥pas Child and Family lihe ¢harity'l for Ihc yc8r ¢nd¢d 31 December ?025 M'hich cThnwi%c Ihc SleMent of Fill11 Actiiiiies. the Siaicrnmt of Financial Posillo iht Staiemciii of Cdsh trlo11 and I1c5 10 thc finala] stat¢mcnts. itKluding a svnunary of Silficant accouniing poli(ie%. The financial reportins framcuDrt Ihat applied in Ihcir prcparaTion 15 opplitable la%¥ and United Kin¥doin Accounting Stsndar¢Ls (Ulliird Kin¥dom (icmlly Accqjtcd Accouniing Prtiicel. In our opinion thc finan¢ial siaicments= give a a[ fair vicii. of ihc 51ate of the eharkty5 aft4JJfS as Jt 31 2015 and of lis irK(AninE rewiwces and applicaiion ofwsourrcs. for ihc ycar lTrn cn(kd. have bcen prowrly prepared in aCC(KdaT 'ith ilnii¢d Kirt8kn Gcnerdlly Arceptcd AccDuniing Prdaice: artd haK'¢ iwi prepared in ac¢ordancc il'iih the rcquircmcnis of the Chanljes and TruAee lThiistiiient (ScollalI Aci 2(K15 and Rcjjulaiion 8 of IIK Chariiic% Acco15 IScorLwdi Rcgulion5 ?(. Basli for opinlo We conducted oiir oudil in aEcOrdc 'ith IniLYrwiional STJThtsrds on AJ111n8 ILIKI 118A5 IUKII and applicable laii.. Our 5p)n5ibilili¢s uTh&r Iho4e an(lad% furtkn descriF in thc AudiioTS' r¢Wn%ibilii< for thc audii o( Ihc findnci&l 51atncnis seciion of our rcrm. Wt aTC of thc chariry ID d¢¢(tsncc iiiih Ihc dhical Tcquiteinciiis thai arc relu'affl 10 Our audii of ih¢ financial &uicment5 in the I IK. Lnch]din¥ the TrRC's Eihical Statth. and hai'¢ fuifjlkd our ¢Mhcr whical rcsponsibililics in accordancc 1s.iEh these reqIrenis. Wc iylicir thaT ihc audit cvidcnce M'¢ h21 obthincd is sU1CleA1 and thppropriaic proi'idc a baws fori)ur ¢Jpinion. Condusions r¢l2tlng to aoiig cou¢trn In aiidiling Ihc fitwnciul sialcincnls. ii"e ha tonclwkd ih¢ use of the goin¥ COLem basis ofaccouniing in th¢ prcrhvJiiM ofihc fin3n¢ial >iJicmenL% i% apprqHi&tt ljased on the Ork hai'c pcif0TM. wc hai'c noi idcnuficd ony material uncenainiic4 r¢latiDg 10 ¢i'clli% or condiiion¥ ihai. bndi%'ithally or ¢oll¢ciiiely. may Ca siwiifKaDi th)ubt M Ihc chariws abiliiy io coniinut a going concem for a period of ai ka%1 lii¢l%'c month% frn the fina11 4aaieiiKyiis arc avihoriscd Iswc. Our rosponsibili1 aNI thc rC$nl'11IIc of Ihe rcwi w gDi118 ¢wccm arc dCs¢rii in the rclci'ant eciion¥ofihi% repon. Oihtr informailon Thc Irusiecs arc rcsponsibl¢ for the infonnmion Thc fflher Infonili0rt coinprifies ihc infomkniion inclu(kd in Ihe Aniiual Rryn. oth¢r Itwn lh¢ financial a1 wr Rert ofitK I1 Audi10 Ihcrtm. Our opinion on the fill1cial %taiLYtffts d8 noi coi'cr thc inf0MmM S1. eicem w thr cst¢nt heN.1$e explieitly S1Cd In our rcrM)rl. rtoi exprc54Jny fonn of a55UTrrttr conclusion Ihcreon. lil conncction i%'ith our audil of the financial sthtLlllCllts. (W tty]M)ns]biliry is iu ihc NhtT informaiion and. in (k)in¥ so. un4idcT Ii'hcthct the othcr infonnaiion Is ITleallY In£4)nsiMeni iiiih thc fina[Ki1 l staicinenis or our knui%'lcdLpe obthiiie<J in the aiidii or hen1 appcar% io ir maieriJlly mis4iaicd. If Jdeniify such maicrial incorL%1C(lcS or apparcni mat¢riJl IIII%Ni&icincnf£. 'C arr rcquircd io ddcnnine lihh¢r ihts giles risc 10 a Inatcri?I mi51a[cltfftI iii ihc fiii8TKial statcmcnis thei$¢1.¢$ If. bad on ihc iiork lic hdic rf0m)c1. li'e cClU that thtte 1% d inaicrial mi&4ULtciDciii of iliiq olhEI infortn11 lion. M'e arc rcquird w rqM)rt that faci. Wc haic n(hing io in thi% IrgiaNI. Ilattorson w'hkh are Tequird to report bi exteptio We noihing 10 rcpon in r¢1 of thc follo.n¥ M1¢[5 the Clwiiics Acrowits (Swilandi Relatio[L ?OD6 rcqiiirc% 11$ 10 repw to you if. In our tyinion lh¢ iiifonmaiion &iji'en in Ihc Rcp)n ofthcTtU5tecs Js Ir%15tLY1t in any iThierial uiih Ihc finJiKial $tattsnciiis.' or propcr accotin r¢¢ords hai'e noi kcrrf. or Ihc financial srthicmcnis arc noi In Jg¥cct]Tri ilith accouniing ¢0¥$ %rn5. or it hdK't noi receiirdall ihc Infonaln explan*105 ii'c rtY4uire forout awlit.
OFT EPEYDENf A DfT COMPA&S HILD A.YD F MILY THE TR STEFSOF Responxibllitls Df tTUSttts As explairted more flllly ith the StstmlI of Trt¢ ResFwibilili¢& the trust¢es #re respxbrtsibk for the pwjaration of the rinancial stamen1$ which give a at fair view. and for such internal ¢trol &% the tnjskes ddemiine is [e5Y io enable Ihc prcpardtion of flnwxial free from Mater missrameni. wltherdue to fraud OT ¢nDr. In preparinA the finaneial statements. the In]sts are res)5]b]e for asssing the chaTity'5 ability 10 continue as a goin8 concern, dssclosin& &5 applicable. malleTS related Eoing contem Sing the goithg corKern basis of accouniing unkn the INses ther intend to Iv4uidat¢ the ¢h•rity LW tocea5e 0FKrnt1. orhave rtali5rTrc altrrnative but to do so.
RE F THE I.N'D IIPASS DIT D FAIII THE TR EES OF (r responbilItieS for th¢ iudlt •f ihe financlal 5tatsmNI15 We hJic bcctj appDlllted as aJItor$ uNkr 441 l Kcl of ihc Ctw1ti and Twuoec Ini'csimLml (scland} Act 211)5 and report in accordancc wilh thc Art arKI T¢l¢¥Jni regulations nle w ha%'ithE cffe¢i thLYeun¢kn. obJcriiv¥¥ art to Oain reasonable aFx)ui i11h¢r ihc financial staicments as a w'holc ar¢ frec frLMll mwerial missthithnent. i%'tKiher due to fraud or etTor. 10 issyc a of Ihc 1ndedCfit Audili)t5 thai incluLks our opinion. Rtrasonablc assufdrKe Is a hi8h Ici'cl of assurwre. Imrt is a gutsNMcc fhat 8n audit eonducied in accordance u'ith ISA% IUKI iiill dlii.dyS dctcci a iwieriol missiatement ii'hcn li e¥istL Mi55taknMnts can ari froni fraud or error and )r¢ cortsidcred Lnaienal if. indii'idually or in thc awcgaic. they t1 reablY CX5KYtcd to influcrKC ih¢ ctonoLnic dcci%ions uf us¢rs on th¢ basis of finan¢ial swcnTh Thc c.xient io 'hIch our tOCLidurc% are Cdpabic ofdetcciing irrcylaritic4. including fr4ud is ¥1]ed 101.: lrt idemifying and Tisks of ThIL¥l1 in rt4w to ittegulaTiIiC5. inrlwjing frnud and noTh-roinpliathcc wilh lam's &. rcguldii0Th5. Ive considcrcd ihc folloii'in¥_ -Ertquirics of Manalt. including (A)tsiThiThg and rO.K.1n suNNting dLKUmltdiiort tvnceming Ihc litiCS and occdurn TElJlin¥ 10-. i(Jeniif>'ing. e%aliLilin¥ and complytns? iiiih laiis and gula1]0n - heltr Ih¢y %4'trc aM"llrL' of any insuncD of rwvmpltance. As i%'iih all amdjts NfomiLid under ISAS IVKI. ofpr4Kcthrts io tu the risk of ihc managthCl o¥effii Df Control Wc obiaincd undctstllndinbp of tht LeLtal a1 Yryukniory frameiiThks in ii'hich Ihc SCIO ()pcraiek fE1n¥ on lhotse I211"S i¥hich had a diw effeci on Ihe inaicnal balaTrcc% and di105rth in thc SCI(Ys firtancial iaiLincn14. Kcy laiii & regul4giions considcrcd in this conicxi &rc Accoimiing and Rtithirtg by Cknriiics of RLi)mnKn(kd Prnciicc Jpplicablc 10 Chariti prcparinb, their acC1n1% in accordance i4.iih Ihc Finartial RertIn¥ Smndard arffjlirabl¢ in the UK and Rq)ublir of Ir¢l8iid IFRS 10? leffeciiir l janir) !0191. - CiL'iriiics Accowjis (Scoilandl Re¥ulions ?( lth addiiion. ii'c co)LsidLYed her lails &. rcgiilJiions ihJi do ttot a dIll cffcci on thc finicial gwiciCtsl%. bui coinpliaTKc is n¢¢¢ssary (the coniiDwd orwiJoDs of Ik Chariuble Company. OT to aioid a maierial pcnalry. Oui pmccdiirv io T¢>rrtIt to the risks Mleniilicd inclwlLYI the fulkJiiLn¥-. . Rel'ic'lng Ihc finjiicul SIJI•ni di)tIo%urcs. a1 tCSllTr&T TO siirp)rting (knwncntsil. E"nquirin¥ of ittaThagemcni eonccming any vrpAeniiJl liiigation or ctsiins . R¢i'i¢ii'inbi miniiicK ofmccting-s of thurr3ed u'iih goi'LTharKC. cOrreWde '1th HMRC utml OSCR. In thc U4SLxsnTrl of ihe ri%k of fraud through th'emth Orc(l[lS. the hai'c ieqed Ihc aN)r()prialcness of Jounwl tnirie& 2$5c ii'licthcr Ihc juJ¥cilltthis mlc in SCIO inakink accouniins c4liinai ar¢ iiidicaiii'e of a pNcTrllI IIIIE naBeincni biiLfi. and u-aliiaied Ihc busincRfi TaTio¥wlc of any %iErtificaDI t¢[105 ihai Oulsidc ihe t10n#1 cour5c of businc%k ciitity ihai iirre ci)Iiirar)' 10 applicablc TMI rcsulaiions. irKludin¥ frJud. A furthcr th"criwiort of our resIn47b7111s for ihc a111 uf thc finwKial 5Eai¢mertLS 1% locaicd the Trinancial RertIng Qouiicif% IiTbs11¢ ai 1lTr4Tr4'.frc.or¥.uk,aIliMttng1bl1iIic This forms rArt uf our Rert of Ihe IiidcrKnd¢lli Aliditor. Pa¥
REP RT F THE IYDEPENDEYT .MP ILD AYD DIT THE TRiJSTEES OF vi Ust r¢port This rLlJOrt is tnade solety to the ¢h¥ity$ tne& #s ¥ in with R¢ButstiM 10 of the Charities Accouots (Scoilandl RegUlatiS 2(VJ6. Ojr audit Wob h&$ F¢n Wmkrtth so that we mighi stste 10 the charitys Injsiees th05e matters we arc rcquired to 5tai¢ to them in an aty11t. and fry no other ry%}St. To the fvI exicnt pcmiittcd by law. we th) rJot accq)l or re5rSiblllty kn anyone than the dwrity ar¥J thc charli9 as i b(ty. for our audii wot, ftt this rep)rt. or for the opiniotLS we have r{Th(L Hry BTOWTr & Co CharteTed Accounr¥nts & R¢giMered Audiwys 26 Portland Road Kilmamock Ayrshir¢ KAI 2EB Date..
CO)IPASS CHILD AN'D FAIJILI. STATEIIEYT OF FI%AYCIAL A]1'[TIEs FOR THE 4DED31 DE 25 20?4 Unremrtaed rund R¢stri¢t¢d fund T1 runds INCOIIE AND ENDOIVMEYT5 FROII Donations and legYciLs 556.676 550.633 79.400 Othri Ir¥iin¥ aciii.iiitr 1.55?.577 -55! 577 1.108.973 Totwl l.55?.5 556.6?6 ? 109.?10 1.188.373 EXPENDITURE OY Ch4rlt3bk 4ctiT4iile5 PrN 1$1m of C'<irc 1.373.5XI5 1.373.905 l.0?1.472 (Mh¢i 68.797 68.797 Total 1.44? 70? 1.44? 70? I.OIU.239 ET INCOIIE l(N.88? 556.6•6 666.508 178,134 RECONCILIATION, OF FUNDS Tothl fund% bnjught foniard 1198.3781 433.1 134.673 56.539 TOTAL FUYDS CARRIED FORI% ARD 188.4461 989.617 IX)1.18l 234.673 The part of ihc5e firuncial 51JienKni% Page lu
HIL srATEMEYfoF FIIN AYI CIAL posrri I DECEMBER 21n5 2025 Total furtds 2024 Totsl unrestr Re5tiicted furKI fimd N(rt¢s FIXED ASSETS Tangible assets 41.834 1.228.643 1.270,477 796,644 CURRENT AssErs DeOr& Cash at bank and in hand 102J39 352.959 102.339 352.959 175,186 120.145 455298 455.298 295.331 CREDITORS Amounts falling the within ye 12 (47.1081 {3.035) (50.143) (79.893) NET CURRENT ASSETS 408,1 {3.035) 405.155 215.438 TOTAL ASSETS LESS CURRENT LIABILITIES 450,024 1225.fQ8 1.675.632 1.012.082 CREDJTOKS AMOU] falling duc aft0¢ Ihan yr 13 (538.470) 1235.981) (774.451) 1777.409) NET ASSETS 188.446) 989.627 1,181 234.673 FUIYDS 16 Unremricied Rcstiict¢d 188.446) 989,627 1198.3281 433.001 TOTAL FUNDS 1.181 234,673 The financial statnents weTZ apwoval by the B0d Df Tntsttts a1 aLrtIXKl5 fot issue on . and were SiBned on Lis knalf by". Jsch er- TnLs¢¢e The Tr)s fonn part of these finarKial siateme Pwll
Q.}Ir CHILD AND FLIJILX RI ICES STATENIENT OF CASH FLOIVS FOR THE I'EAR EX'DEDJI DECEIIBER 2025 70)5 Cash flo5 fTom op¢rdng a¢rii'itk Cash generated froni OallOlS Inierc&l paid 780.261 1?4.(M6) 108Jl? 1?7.1901 Nei pn)i'Mled by 0rn aaii'iiK.¥ 81.122 Cash fhiis from ini'eHiR% actiiltlts Piircha8e of ianbDiblc fi¥cd Salc of iangiblc fixod a)sets 1491.0191 95 c&sh Iuscd Inl'proi i&d by JnivstJn¥ xiii'ities (49).914 Cash from fin4n¢inK ¢tli"liies Loiin ryyincnis in y¢ar 132.4771 115.3561 ud in financing actii iii 13?.477) 115.3561 Change In ¢a5h and cash ¢quh.Alents In Ihe r¢whrtlng poriod Ca$h athd tash tquiiltnis ai tht bcgi•Thing of the rtporttn% rIOd ?3? 814 65.766 1 ?0.145 54.379 Cash and c4sh equil"#15 Ai iht end ofdle ryrtinR period 35•.959 1?0.145 not¢5 of1¢ financial *iaicnKnt% Vage 11
HILDAND F TO THE sfATE,VAENf OFCASH F FOR THE YEAR EliDED 31 DECEMBER 202 RECONCILIATIOJY OF NET INCOME TO INET CASH Flw FROM OPERATILYG AcnviTIES 2025 2024 Net income for tbe rep)rtIDgperlod las Pff th¢ g•wMeDt FI1 ACtItIes) AdJu5tmeNts for: Deweciation Charges Loss ort di4wI of fixed assets Inrest paid DecreaSel(increI in debtors ([k(re¥llre&sc in rrcditor5 666.508 17&134 10,402 6.688 24.046 72,847 (230) 7.283 27.19) (110.2871 5,992 IY¢t ¢•sh provldtd by owatl•ns 780.261 108.312 ANALYSIS OFCHANGES IN NET DEBT Ai Illn5 Clth tknw At 31112Q5 Net¢sh Cash ai bank and in hand 120.145 232,814 352,959 120.145 232.814 352.959 Debt De5 falling due within l year D¢bt5 falliryg dLK aft¢r l year (43.7581 (777.4091 29,520 2.958 (14238) (774.4511 (821.167) 32.478 (788,6891 T•tl 1701.0221 265.292 1435,730) not¢s forrn pirt Offk r]Twl31 s¢atemeuts Page IJ
IIPASSCHJLDAND FA) ERI'ICES .%'IE5 IQ THE F1•4AYC fQ&IHEI'EAR ENDED3 IBER 2025 ACCOUYTI.%G POLICIES Ba51sof preparing tht IIDandAi siterttnis- The irustLTS of Child and Famil>. Smircs ISCIOI atliielv coLsidcr ihc rthiiion on going cthiccm uf ihc oryanisation undcrtakiiig a rciici% of ihc finarteI siiuaiion of ihe OTganLSJlion on an ()ngoing basis. a Includin8 a dciailcd rci'icii. artd CUnbid¢rdliun5 of its fINnci wsitjon on an annual bts'is. inclLling J ilioroubph c05t anAlysi.s and arknh floii forecast lor Ihe rIOd en(kd 31 ?O?S. Bascd on Ihc oboiT the of Comp&%$ Chikl and Family Smice4 SCIO Ixrn prcp4r¢d on a going Intomt All Iproint is rccugthi in Ihc SiaTcincnt of Fi17 Aciii"IiiC5 ¢¢ ihc chariiy has ¢niitJcment io ihc fund il I pro1¢ Ihai thc incon iiill rtreiicd And the asU[l¥l teliably. Liabiliiicg arc r¢co¥rti as CXTthdiiure as (huc is a kgal ConsinlI1 obliga11 cotDmiiting Ihc clwiiy 10 Ihai cxrKiidi1u. Il Is prvbable Ihai a TraA[Cr of Cc0[71C rIt$ li.ill rcquircd in %cttl•ntni dnd Ihe atiiouni of ihc vblibvalion can k in¢J%urc(I relblY ExLa11re accowiwl for ¢MJ an a¢twals basis atyj ha5 becn c13%5ifiLxI nder hcJdiiigJ4 Ihai all cl1 relJie(I 10 Ilic uicgory Mlhcrc co%t% cTr( be dirccily allbCd 10 particular hcading% ihcy hail. ¢Th alh)caicd 10 acii¥i111s a b1$ conwsiei)11iiih I, usc of rcwuv¢¢5. TAn%lble fixcd ssets Dcprcciaiioii is proi'ithd ai ihe follo.1n annual raic% in otdet lo Mnie off cach oi'ci 115 Csliiithted u%etul Ilfc ILiiproi'cnietit% lo prOY MatOT %'chicles 1¢rolr0 ?5• on r¢thl balance Taxalion Thc Ehanly is e.Kcmsy frum lax IL% cIwTJubk atii%TrllCS. Fund rcounting UmrslriCt¢d funth can bc u5cd in i%"irh chaiublc objttiii ai I1 (liV110n ofthc Iru%lLY5. Rc%iricd fuiid% tn oi)15' for particubT fcstiittcd lT[X. Niihin Ihc 0bjCc of Ihe ¢lkhrity. Re%iriciioll ari4c ii'hcn %perificd bs IhcdoJM)ror ffic fund% art taised f4prparticiilar rcswiacd PUTPOs. frrtr cxplartalion ofihc na¢urc aJ]d purw*C of ¢xh is in the ¢5 10 the fitwjcidl sldiemcni%. ForLygn currcnries 1 I]1 bililie% in foreign CUTrcncic4 aT¢ IranslaiL Sterling th the raits of cxchang¢ tvling ai the .4iaicIi)Lt of fii)dncial ws11ioii daic in foTeiVi cUrreie arl irJiislaicd inio %icrlin¥ al Ihc ralc of exchJnge nilinL oi Ihc d.Trie of trLillsaclion. LKclMngc diflcrcncc% drc ukcn actwnl ith JffiiinLi I Ihc opcraiingTr resvli. Penslon t05ts and other post-rct6r¢rntni ttIll$ chariiy upcrai¥ry a defincd conirtbuiM)n 5chel_ (trIbutiDnS )bIt 10 I1 charity'% %chci)Jc arC£haed tD Ihc Siaicincni of Financkil Aciiiiiits io lld io h]Ch ihcy Tclarc. P¥e 14 cuniiiiiicd...
MP HILDAYD F MILY EQRIHE Yw£f4D£D31 DONATIONS AND LEGACIL8 2025 2024 DMatioThs Grar Sllt irK(Kne 69.556 556,626 556.633 79.400 Gran¢s rcctivrt irKIth in the atrfjvc. arr &8 follow5: 2025 2024 hergrants 556.626 OTHER TRADING AcrtVlTtD 2025 2024 1,551577 1.108,973 CHARITABLE ACTIVITIFS COSTS costs (see ote 5) Totals F*ovision of Care 201.694 1.373,905 SUPPORT COSTS vemonre costs Totals PTovision of Care 179.869 21.825 201.694 AUDITORS. REMUNERAIIOI)T 2025 2024 Fees payable chly¥ audikws for the a11 of the chan.tys financial ststements 3JCQ 3,0(M) PaBC 15 coniinu¢d...
O.M HILD A4D FAIIILY SERI.'I THE FINANCI FOR THE )'EAR E srATEIIEYfs- C•Arinued EIIBER 2025 TRUSTEES. REIIUYEIIATION AYD BEYEFITS T[¢ Mtrc no injsfces. rLYnuncraiIL or oihcr I¢r113 Ihe yrdr LYKkd 31 IXyeTn[ 2075 LMTrr tor Ihc year ended 31 Decemter 20)4 Tru$it¢s' expenses Thcrc no tThtsict%' paid for tht year en¢kd 31 Dcccmkn ?025 ty)[ for the year EndLyl 31 Dtctmkn 20?4. STAFF COSTS 20?5 20?4 Wagc% aiid salanc ial securiiy costs (hher pension cost 857.415 91.367 18.643 689.370 12.LNJ) 907.425 756.58? Ti aierngc monthly m]Mbcrvfp1oytt£ during IJK yrdr w'asas follows.. 2075 28 ?024 25 Adittini&tration and carc swff Thc numbcr uftmplLyecs t¥)e Lynployct knLefiL% lexcludirtg cmpioycr rmsion wQslcxcetthd L60.IM)O il'as.. ti025 20?4 £60.001 . I70.IMKI £70.001 . £80.LKX) ihc y¢Jr ihc fcnior mawcnxmi arr a]50 consjdcrcd 10 kcy man2&omcni personncl. r11"¢ tthniincraiion of£?65 !771?0?4.. £181.6(1. COIIPAkATII'ES FOR THE sfATE,IIEN'TOF FINAYCIAL Acfii'iTIES Rcsiricicd fund Tthal rund INCOIIE AND ENI)OII"IIEN'T5 FRO.11 tkn4110Th4 Jiid IcgacK 79.4(M> 79.4LN) Oihtr trading 4CliiJiir4 -108.973 -108.973 Total 1.188.373 1.188.373 EXPENDITUREO Choriiablt adiN"lties Proiision Df Cil .0)1.47? -0•1.47? 10 ¢oniinv¢d...
.MPA HILDA,YD FAMILY vi THEFI dmued COIMPARATIVLS FOR THE STATEMENTOF FINANCIAL AcfiviTILS- contlnued Untestri¢¢ed Restheied fij fund Totsl nds O¢h (11.233) (112331 Total 1.010239 1,010.239 NET INCOME 178.134 178,lJ4 REC¥)YI CILIATIOYI OF FUIYDS Tal fiJnd% brou8lK fonvard {376.4621 433.C(11 56.539 TOTAL FUNDS CARRIED FORWARD 1198.328) 433,(X)I 234.673 10. TANGIBLE FIXED Inyovements Freehold Motor vehicles Totals COST Ai l Janwy 2025 Athjilions Disposals 765.757 462.886 31.707 8.682 (9.4901 19.344 19.451 I4,35) 816,808 491.019 (13.8801 Ai 31 December 2025 1.228.643 30.899 34,405 1,293,947 DEPRECIATION At l janu 2025 Charge foryear Eliminated di5PLwI 13.157 3.243 (5,931) 7.(K)7 7.100 (1,)661 20,164 10,403 (7.0971 Ai 31 December 2025 10.469 23.470 NET BOOK VALUE At 31 DEcember 2025 1228.643 20.430 21.4(hl 1,270.477 Al 31 December 2024 765,757 18.550 12.337 796,644 P4e 17 Dnlimied..
O.MPASS -YD FAIIILI. SE TESTOTHE F FOR THE Y TATE.IIE.Y I DECE.IIB S- t•Utd ED DEBTORS: AIIOUNTS FALLING DUE II'ITHIN, ONE YEAR 21174 Tradc d¢5 Othcr debivts Prepaymenis and accwcd 63.337 30.148 8.854 16?.995 4.700 7.491 10? 339 175.186 CREDITORS: AIIOUNTS FALLISG DUE IYITHIY ONE I'EAR 20?5 ?0?4 Trd(k ercditors Ta110 and.cl SCLunty OihcrcMythior% 1.707 73.?4• 25.194 ?3.4U5 54.019 50.143 79.8Y3 13. CREDITORS: A.IIOUNTS FALLING DUE AFfER IIORE THAN ON'E YEAR )075 20?4 hcr rdi10r$ 774.451 777.40Y 14. An analysis oftht inaturii). btiien trK]0.- 20?5 Aniouni% lallingy duc li iihin ycat on hir loan> 14.?38 43.758 Oihcr loaTh£. l.? year 14.671 iO.tl I her loan5- 2-5 )'car% 46.745 JJ.8Tr9 falling In nM)rc IhJn flic }c Rcpay3blc by instill1$.. Oihcr loans more in4ial 71J.O35 73•.989 P4¥c 18 ¢ontinu¢d...
CO.MPASS CHILD A,YD FAMILY SERVI TEST THE FI.YA IAL 5fATEMEJYfs- eooti THE YEAR EIYDEDJI DE EMBER 2025 Is. SECURED DEBTS Th¢ company h&$ 8Tanted fixed char8e5 KISH - Verein ffr Kin&r-. Jug&MI- und Sozi•le Hilkth e. v. for all nwnies advanced from the tntity. 16. MOVE,MENT IN FVIYDS mov¢mthi in fvnds At 31112125 At Iiia5 UNre5trided funds GerKral fid (19&3281 109,882 (88.446) Restrl¢ied funds House Xquisiiio 433.11)I 556m6 989,627 TOTAL FUNDS 234.673 (th,508 SMJI.181 rnoVCnt in includd in the knvc arc 85 fdiows: IrKorniThg in fvnds Unrestrlcted fund5 Generdl fund 1.552.584 {1,442.7021 109,882 Restricted funds House acqv151tion 556.626 55Q626 TOTAL FUNDS 2.IlJ).210 (1.442.7021 66fi508 Cothp*ntivtt for m•vemtht At 3111Y24 At Iiir24 Unrtstrkted fuRds General fund (376.462) 178,134 {198,3281 Re$trl¢ttd fvttds Hous¢ acquisition 433.IXII 433.1 TOTAL FUNDS 56,539 178,134 234,673 P¥e 19 continued...
OIIPASSCHILDAYDFAI Rl'l ES YOTLS TO THE FINANCLiL TATEIIENTS. coThtinu¢d FOR THEI'EARENDEDJ DECEIIBER 2025 IIOVEIIEYT IW FUNDS- con(i•ued Comparniii'e Dci Mol'ennI in mclwknl in th¢ ¥trfM'c ar¢ folloms: Rcsource£ cxpcn(kd Moi'¢mcni Unremricted funds Gcncral fIj 1.188.373 11.0102391 17S.134 TOTAL FUN'DS 1.188.373 11.010.239) 178.134 A tTnI yrar l? Inonihs and war l mLMihs Combi[ 5]tIm is &% follou%- Nci ithovetllent in At 31..1?,?5 Ail.1"24 Unrostritltd (unds General IiitMI {37&46)1 ?88.016 188.4401 Restrl¢ttd fuwds Hou &1Cqlbi%iiion 433.LK)I 556.6?6 98Y.627 TOTAL FUYDS 56.539 4.64? gMII.181 A eunynt year l ? nK)nihs rKior ytrJr l? TrmIL$ cumbinl Jw molnc in fun.. inclLthI ii) Ihe aEoic a lrtuming exDd In funds Ut)resiri¢t¢d funth Cicncral fund ? 740.957 17.45?.9411 88.016 Restri¢i¢d funds HI*1. Jcqui8iiion 556.6?6 556.6?fv TOTAL FUND5 3 ?97.583 12.45?.9411 844.64?
HILD A.ND FA.MILY ERVI THE FIYA, IAL sfATEMEYrs- THE YEAR ENDED IDE 17. RELATED PARTY DISCLOSURES I)Jrin8 the year the Charity reVed 8rants of £556.626 {2024 - £Nill atwj th)natw)ns of£Nil 12024 . £69,556) from KJSH - Verein ffw Kindcr-. Jugend- Wld &)zialc Hilfcn c. V.. a charity YEgiswd irt Gemwiy. During the year ih¢ tharity also fnadc payiDrnt for 5¢ryic¢s JrC¢1v in yvr tots]ling £4J52 {2024 - £4.774) to Compass Child and Famity Strvi¢¢s CLG. a ctharity registttd in IlIft At the balance shee¢ date 09335 (2024 _ £455.0271 was S¢ill Lww#tyJing M the loan provided by comp Child and Farnily ScrYi¢¢5 CLG. and £319.153 (2024 - £366.141) was Slill wtstandin8 of the loan provided by KJSH Verein flir Kbnder-. Ju8end- und Soziaie Hilfen e. V.. this inclth an Jdiiional loan rec¢ivcd of £NIl {2024 £33.493). Bh loans received in 2023 aftd 2024 were fully repa•J in Jamw 2025. Composs Chikl Family SwicesCLG dwe COMM with Comp&&$ CThitd and Family Servicc5. Durin8 thc ycar, a loan of £Jo.((2024.. £Nill EKoVI to CEO J Gailxher. Paymertts of £1.154 {2024.. ÉNil} 0n5i5ting of wirKipal 8ThJ inrcrr& WLYE m thwing thc year. Al th¢ b31•¢ £29.134 (2024: £Nill wa5 slill outstsndinE on the loan. FRC rfHICAL STAIYDARD- PROVISIOYI S AVAILABLE FOR SMALL ENTITIES In COmTrK)n with many other businesses of our size atMI natute we use auditors wepare a1 submit Te¢mlS ¢0 the tax auihori¢ies and assisi wih the preparati ofihe financial MJtcrnent& P•8e 21