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 DEcL￿￿R 2(125 Page Rtport ofthtTrnstees Keporl •f IndO￿nd¢￿t Audiioz5 Stai¢m¢ni ofFinancial Aeliiities 10 St*tcrnent ofFin*n¢lal Posltlon Stai¢ment of C*sh Floms Jotes lo 11¢ Statett￿nt ol C*sh FloThs ij 14 ?1 ILD￿￿D FAMILY ERVJ RE RT FTHETR R THE YEAR EJYDED The trustees pre5eni their report wilh the fLnarKLal sts*mertts of Ihc th￿lty for the year ejth 31 December 2025. The stees have *ied thc provL5ion5 of Accoun1￿8 Rqxrftin8 by Charities: Ststemeni of Recommen(kd P￿Ice applicabl¢ to ¢hariti¢$ preparing their a¢¢ouDlS ID with ¢hc FinarKial Rcwyting Strr￿Jard applic￿1¢ 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 k￿al 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:. - Conrirll￿d development of otsr intx)vaiive trauma infom*d llKM1el. - CDmtnilm¢nt to IIK ongoing thvelopnKnt ofthe ￿ageMe￿ *am. - Ongoing tra2ningartd development of th¢ t¢am within Compass c￿￿1d aTwJ Family Seryxe. . DcvelopmeN of ncw and maintaittin8 n¢twoE*saNI rela¢ioJthips with L￿41 AutlMxKIi¢s. SIRthifitAttt attlTAtles . Compass Child and Fomily Strvitts ￿ve •nex￿￿nCe4I tcanL - Comw Chibj and F￿)llY Suvicc have a dive￿ sthlTtram. The team have ￿t￿n￿eTh a wide ran8e of dcvclrymeThtal trainin8 OPP)rtunitie5. - Compa55 Child and Family Services have xcess io inw frorn a Clin￿￿ Ps)rh)108i#. . c￿llP￿ Child and F8mily S¢r¥i¢es thrrt - Compass Child and Family Servitts have 7￿$5 io fir￿￿la] w fr￿n the IUSH ve￿￿nd. - Compass Child and Family Services have a ￿1￿ill8 rel￿1￿L$b1P with Cthry)¥s CFS IrelaDJ which allow5 the sharing of ex￿rtIst. eX￿rience, and re50UT¢CS bctwttn thc organisations. - compa￿ Child and Famity Services have knelqmthgrtlat10￿i1FS with W Colleg4 Schotsls 3t*l 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)jL￿1i'LS SL* oul in thc 20?4 Ann￿7 Re[￿ eiihcr achi¢v¢d or¢oniinuyng to be progrLsscd into ?0?6. Occupancy Ici'¢l% remained S￿b]C across ￿th 0￿rational sen'iccs throug￿￿1 i1￿ y¢ar. aicrdging S￿A 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. t￿rEs￿l]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.- re4￿11}.￿7y. Whcn ihcse arc dcducicd frozn Ihc c¥pcndilur¢ Ihe Surp1￿ of Ihc li'a5 L?1 l.0?6. rCprcs￿7IlTh￿ 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$i￿r.111,1nb Piiyineni 10 ￿atr. inctrascd minimuin ii'agc cmploy¢r National Insurancc c￿t￿l￿]i￿>￿S and the rccniiim¢Tht or aji addiiional Rcsid¢ntitil martager￿ 5uprwm thc dcvci0pn￿fftI of Ihc ne￿, seryice. Nort-￿r$Onncl co￿£ also cA¢¢ethd pro￿￿10￿￿ Thi% oi(Tspcnd can be attrit￿led 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.ersk￿nd. In JaDuJry ?025. col￿pa*￿ Ctrs rcpid ￿.0 l(rdns iothllinb £63.318. Ivhich h&1 rKoi'idcd by KISH kn supwrt o￿nis¥l￿al liquidiiy durin¥ the opcniiigof Ihe ￿￿01¥1 xn'ir¢. In Iwit ?025. Compa8s CFS piirrhar(d J TW*rty in Arth0￿. Nonh Ayshi￿. ￿ opcraic 115 Ihird residenii&il sen'icc. The orydnisaiion rcceiied a grani from KJSH 10 suwort the pu￿baSt 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 Elli￿1Th￿ iilJtk% and rcgulaiory wgiisiraiion. Thc 1¢¢ M'ill O￿ale ￿l￿g 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¥ ¢orLsiack fwm thll yakd￿ldC￿3lld sETh'ice ￿Ners. Cump&25% CFS cvrrcntly hait trM)Ih sCn'lCC% TCb1iSILr￿ ￿ the S¢vlli%h Goi'crnmcni pmrur¢m￿Mt fra11￿1.￿rk Scotland Exccl. Thi4 fra11￿￿4.0rk alloii's for aiiiiiial fLr icwS. 3D applicaiion 10 incrrJ5c thc fccs ￿.3* subniiiicd in Dc¢ei))btr. i%'iih ihc oylCtsli)c bciiig communicatLYI imp1cmcn1￿ in A￿71 ?016. ILY SERVICES OF E TRUSTE E YEAR EIYDED 31 DE FINANCIAL REVIEW Prfnclpal funding sources Compass Child and F*nily 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 Cou￿lI 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 ¢L￿inve to operate for a period of at le￿ three mothdLS. The ¢haTity is sUPF￿￿t¢￿ by Eoih Compa55 CFS ITciaThJ a￿1 LISH. G•lng ¢oDeern As part of i)ur obliBation4 indI￿dUallY 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¢ Organis￿10 We widertak¢ ¢on¢inual mi¢w of Ihc fina￿la1 siiu&*)n of dle rwisation inclwJin8 detailed review and CO￿ld2[all0￿8 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 def￿1¢ 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 t*cuporKy Ici'e15 o¢r0$5 all operniional ￿l￿n¢la1 1¢¢$. 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]M￿rt of Ihc third rcsidcnii?15enryc¢ in Ardrown during ?0?5. a kcy ￿j¢c(lI,e for 2026 is ihc $￿ce￿[U] complaion vf ￿1]dIng works. regulatory wisirJiithL and ihe opcffting of ihe ser¥'icc. li is aniicipatcd ihJt Ihc seTh'ice i4.ill IKcomc w)crational dunn¥ ?0?6 atKI W'LII ortraic in linc M'iih Ihc csub115kd C(MnPdSS CFS rarr IModel cutTcnily li￿d At t>alry Fairli¢. ex￿ClaI10￿5 for thc yrdi uill rcflcei ihc phas¢d rtaiure ofihc 01￿￿]￿g railicr Ihath il full year ofopcruiK) An &dditioThal obFciiit (or •U•6 ￿ to LThure that SU1ffI￿g. Ica(kYship. at)d goi'emmtt arrangcmenis arc in place 10 siiprM)n Iht safe and cffcriii'c op¢raiion of Ihrcc rc4ithnii.ll Th￿ inclu(ks nMintaining staffing l¢i¢1s apprLy)nate 10 crtcupancy aNi rc¥ulJiury rcqutrcmcnis ￿"h11C Ma￿&￿]￿#t0$Lq in linc ii'ith 0￿￿1$allO￿al %usFainability. Th¢ final objeuii¢ for 20?6 1% w Lng operJtlllbl C0514. Thcrc Tctnains a risk of rcdu¢¢d ttfcrrdl ie%'cls: ￿￿￿"￿tr. Ih15 1% mLlig&iied by Ihc loii¥-Icrm rt￿Ur¢ of cxi%iiiig place1￿￿1￿. hi4oricall> high owupancy Ici'cl& ar￿ Ihc slton¥ repulat￿rt of COl￿pa￿￿ CFS 4eA'iccs. cov r￿Sur¢S atyKiaied ii'iih Staffi￿ nati(￿al insurniKc. and ot[￿r rcLJiilJiory oblibralioiis i ill rominue 10 be ch)%cly mon11u￿Y1. FINncial plaT¥ning ?0?6 I%'1ll tskc Df pr￿s￿r¢s. Ii'iili a focu% on tmintainin¥ sm'icc quality w.hile ensuriD¥ fiiuncial suithitmbility. STRUCTUIiE, GOI.'ERNANCE AN'D IIANACEIIE.NT Goi¢rnln% do¢Un￿nI Compa%% Child & kat))ily Sen"ice4 UK i4 Collstiiutcd a% J Scoiiish ChriEable I￿Or[m￿aTed OTganisation ISCIOI bTOI'crncd b>. Ihe Chaiilic% and TN%ice {knland l Aci ?(K)5 irt cMjunciion iiith ihe ScollLSh Charithblt Incofjx)rnicd orw11￿1¢701l$ Rcgulaiions 2011. REFEREN'CEA.ND ADIIIN'J8TItATII'E DETAILS Rc815tered Charih. SL049Wg Prltt¢lp318ddrtS5 Jv>eph GJlliichcr 14 Cjlcbc Sire¢i Ajryshirc KA20 3kNI TrusrL* J SchluLycr H Schacdler L Schucri Pag¢ 4 HIL YD FLMILY SERVICLS PORT OF THETRUSTELS FOR THE YEAR EYI DED IDE EMB REFERENCE AND ADMIYISTRATIVE DEfAIIS Audliors Henry Brown & Co Chartered Accoun￿rtts& Registered A￿lI10t$ 26 Portland Road Kilmarno¢k Ayrshi KA5 IEB STATEMENT OF TRUSTEES, RESPONSIBJLITIES The iNstee$ are resKx)nsible fDf WEpJring the RqKNt of the Tn￿1¢¢5 and the f￿￿¢181 5tatem¢nts in aCCi￿an¢E applicable law and Ufti*d Kingthm Acethjniing Starwhrd%{United Gentralty Atce]knl Accountin8 Pwiicel. atity law requires the tru8iees ￿ WeP*E fuwKiai cxh fi[w￿la1 ycar. Under ihat law, the trustees hwe eketed TO p￿pa￿ thc financial staiements in accorda[￿ with Uhit¢d G¢mally A¢¢ept¢d A¢¢ouniing Pra¢ii¢¢ {Uniled Kingdom Ac¢ouniing Stsndards and ar￿lICable ]awl. Urwjer charity law the ￿￿ee$ must apwove the fi[w￿la1 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 r￿￿￿￿CeS aNI an)lication of ￿QUIce& includin& Ihe income aThl ex￿￿1￿￿. of the charity for that In ￿Epar1￿ thl￿ fimncial 5tatunrt thc th￿t¢s3r¢ required to 5el¢cl suitsble accouniing wlicies i1￿n 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 ￿b￿Cl 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 e￿ablE 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 a￿1 hcnce for thking rc4sonabie sws for the PTeverttion ond detection of fraud and rthr iNe8vlariiie& Apwovtd by othof th¢ IKJJrd of tru5t¢¢5on... sI￿d 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 S￿leMent of Fill￿1￿1 Actiiiiies. the Siaicrnmt of Financial Posillo￿ iht Staiemciii of Cdsh trlo11￿ and I￿1c5 10 thc fina￿la] stat¢mcnts. itKluding a svnunary of Si￿lficant 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 lTr￿n 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 (Scolla￿lI Aci 2(K15 and Rcjjulaiion 8 of IIK Chariiic% Acco￿￿15 IScorLwdi Rcgul*ion5 ?(￿. Basli for opinlo We conducted oiir oudil in aEcOrd￿c ￿'ith IniLYrwiional STJThtsrds on A￿J111n8 ILIKI 118A5 IUKII and applicable laii.. Our 5p)n5ibilili¢s uTh&r Iho4e ￿an(la￿d% furtkn descriF￿ in thc AudiioTS' r¢Wn%ibilii￿< for thc audii o( Ihc findnci&l 51a*tncnis seciion of our rcr*m. 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 req￿Ire￿￿nis. Wc iylicir thaT ihc audit cvidcnce M'¢ h21* obthincd is sU￿1CleA1 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¥ COL*em 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% fr￿n the fina￿1￿1 4aaieiiKyiis arc avihoriscd Iswc. Our rosponsibili1￿ aNI thc rC$￿n￿l￿'11IIc￿ of Ihe rcwi w gDi118 ¢wccm arc dCs¢rii￿ in the rclci'ant eciion¥ofihi% repon. Oihtr informailon Thc Irusiecs arc rcsponsibl¢ for the infonnmion Thc fflher Infoni￿li0rt coinprifies ihc infomkniion inclu(kd in Ihe Aniiual Rryn. oth¢r Itwn lh¢ financial a￿1 wr Re￿rt ofitK I￿1 Audi10￿ Ihcrtm. Our opinion on the fill1￿cial %taiLYtffts d￿8 noi coi'cr thc inf0M￿mM S￿1. eicem w thr cst¢nt ￿heN.1$e explieitly S1￿Cd 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 IT￿le￿allY In£4)nsiMeni iiiih thc fina[Ki1￿ l staicinenis or our knui%'lcdLpe obthiiie'ing. e%aliLilin¥ and complytns? iiiih laiis and ￿gula1]0n - ￿hel￿tr 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 managth￿C￿l o¥effii Df Control￿ Wc obiaincd undctstllndinbp of tht LeLtal a￿1 Yryukniory frameiiThks in ii'hich Ihc SCIO ()pcraiek f￿￿￿E1n¥ on lhotse I￿211"S i¥hich had a diw effeci on Ihe inaicnal balaTrcc% and di￿105￿rth in thc SCI(Ys firtancial *iaiLincn14. Kcy laiii & regul4giions considcrcd in this conicxi &rc Accoimiing and Rtithirtg by Cknriiics of RL*i)mnKn(kd Prnciicc Jpplicablc 10 Chariti￿ prcparinb, their acC￿1n1% in accordance i4.iih Ihc Finartial Re￿rtIn¥ Smndard arffjlirabl¢ in the UK and Rq)ublir of Ir¢l8iid IFRS 10? leffeciiir l jani￿r) !0191. - CiL'iriiics Accowjis (Scoilandl Re¥ul*ions ?( lth addiiion. ii'c co)LsidLYed ￿her lails &. rcgiilJiions ihJi do ttot a dI￿ll cffcci on thc fin*icial gwici￿Ctsl%. 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. a￿1 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 thu￿r￿r3ed u'iih goi'LTharKC. cOrreWd￿￿e ￿'1th HMRC utml OSCR. In thc U4SLxsn￿Trl of ihe ri%k of fraud through th'emth Orc(￿l[￿lS. the hai'c ieqed Ihc aN)r()prialcness of Jounwl tnirie& 2$￿5￿c￿ ii'licthcr Ihc juJ¥cilltthis m*lc in SCIO inakink accouniins c4liinai￿* ar¢ iiidicaiii'e of a pNcTrll￿I IIIIE naBeincni biiLfi. and u-aliiaied Ihc busincRfi TaTio¥wlc of any %iErtificaDI t￿￿￿¢[10￿5 ihai Oulsidc ihe t10n￿#1 cour5c of businc%k ciitity ihai iirre ci)Iiirar)' 10 applicablc *TMI rcsulaiions. irKludin¥ frJud. A furthcr th"criwiort of our resI￿n47b7111￿s for ihc a￿111 uf thc finwKial 5Eai¢mertLS 1% locaicd ￿ the Trinancial Re￿rtIng Qouiicif% IiTbs11¢ ai 1lTr4Tr4'.frc.or¥.uk,a￿IliMtt￿￿ng1bl1iIic￿ This forms rArt uf our Re￿rt of Ihe IiidcrKnd¢lli Aliditor￿. Pa￿¥ REP RT F THE IYDEPENDEYT .MP ILD AYD DIT THE TRiJSTEES OF vi Ust r¢port This rLlJOrt is tnade solety to the ¢h¥ity$ tn**e& #s ¥ in with R¢ButstiM 10 of the Charities Accouots (Scoilandl RegUlati￿S 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 re5r￿￿Siblllty kn anyone than the dwrity ar¥J thc charli￿9 as i b(*ty. for our audii wot*, ftt this rep)rt. or for the opiniotLS we have r{Th￿(L H￿ry 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 T￿1 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$1m of C'. Smircs ISCIOI atliielv coLsidcr ihc rthiiion on going cthiccm uf ihc oryanisation undcrtakiiig a rciici% of ihc finarte￿I siiuaiion of ihe OTganLSJlion on an ()ngoing basis. a Includin8 a dciailcd rci'icii. artd CUnbid¢rdliun5 of its fINnci￿ wsitjon on an annual bts'is. inclL*ling J ilioroubph c05t anAlysi.s and arknh floii forecast lor Ihe ￿rIOd en(kd 31 ?O?S. Bascd on Ihc oboiT the of Comp&%$ Chikl and Family Smice4 SCIO Ixrn prcp4r¢d on a going Intomt All Iproint is rccugthi￿ in Ihc SiaTcincnt of Fi￿1￿7 Aciii"IiiC5 ￿¢¢ ihc chariiy has ¢niitJcment io ihc fund* il I pro￿￿1¢ Ihai thc incon* iiill rtreiicd And the ￿￿asU[l¥l teliably. Liabiliiicg arc r¢co¥rti￿ as CXTthdiiure as (huc is a kgal Consin￿lI1￿ obliga11￿ cotDmiiting Ihc clwiiy 10 Ihai cxrKiidi1u￿. Il Is prvbable Ihai a Tra￿A[Cr of Cc0[￿7￿1C ￿￿rIt$ li.ill rcquircd in %cttl•ntni dnd Ihe atiiouni of ihc vblibvalion can k in¢J%urc(I rel￿blY Ex￿La11￿re accowiwl for ¢MJ an a¢twals basis atyj ha5 becn c13%5ifiLxI nder hcJdiiigJ4 Ihai all cl￿1 relJie(I 10 Ilic uicgory Mlhcrc co%t% c￿Tr(￿ be dirccily all￿b￿Cd 10 particular hcading% ihcy hail. ￿¢Th alh)caicd 10 acii¥i111s a b￿1$ 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 prO￿Y MatOT %'chicles 1¢rol￿r0 ?5*• on r¢th￿l￿ 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￿ (liV￿110n ofthc Iru%lLY5. Rc%iri￿cd fuiid% t￿n 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 PUTPO￿_s. fr￿rt￿r 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)L￿t of fii)dncial ws11ioii daic_ in foTeiVi cUrre￿ie￿ 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 t￿tIll$ chariiy upcrai¥ry a defincd conirtbuiM)n 5chel￿_ (￿trIbutiDnS ￿)￿bIt 10 I1￿ charity'% %chci)Jc arC£ha￿ed tD Ihc Siaicincni of Financkil Aciiiiiits io ￿ll￿d 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 ch￿ly¥ audikws for the a￿11 of the chan.tys financial ststements 3JCQ 3,0(M) PaBC 15 coniinu¢d... O.M HILD A*4D 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]Mbcrvf￿￿p1oytt£ 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. r￿11"¢￿ 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 T￿al 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 Ta￿110￿ and.￿c￿l 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 r￿di10r$ 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.t*l I her loan5- 2-5 )'car% 46.745 JJ.8Tr9 falling In nM)rc IhJn flic }c* Rcpay3blc by instill￿￿1$.. Oihcr loans more in4ial 71J.O35 73•.989 P4¥c 18 ¢ontinu¢d... CO.MPASS CHILD A,YD FAMILY SERVI TEST THE FI.YA IAL 5fATEMEJYfs- eooti THE YEAR EIYDEDJI DE EMBER 2025 Is. SECURED DEBTS Th¢ company h&$ 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 fi￿d (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 rnoV￿Cnt 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$trl¢ttd fvttds Hous¢ acquisition 433.IXII 433.￿1 TOTAL FUNDS 56,539 178,134 234,673 P¥e 19 continued... OIIPASSCHILDAYDFAI Rl'l ES YOTLS TO THE FINANCLiL TATEIIENTS. coThtinu¢d FOR THEI'EARENDEDJ DECEIIBER 2025 IIOVEIIEYT IW FUNDS- con(i•ued Comparniii'e Dci Mol'en￿nI in mclwknl in th¢ ¥trfM'c ar¢ folloms: Rcsource£ cxpcn(kd Moi'¢mcni Unremricted funds Gcncral fI￿j 1.188.373 11.0102391 17S.134 TOTAL FUN'DS 1.188.373 11.010.239) 178.134 A ￿tT￿nI yrar l? Inonihs and war l* mLMihs Combi[￿ ￿5]tIm is &% follou%- Nci ithovetllent in At 31..1?,?5 Ail.1"24 Unrostritltd (unds General IiitMI {37&46)1 ?88.016 188.4401 Restrl¢ttd fuwds Hou* &1Cqlbi%iiion 433.LK)I 556.6?6 98Y.627 TOTAL FUYDS 56.539 4.64? gMII.181 A eunynt year l ? nK)nihs rKior ytrJr l? Tr￿mIL$ cumbin￿l Jw mol￿nc￿ in fun￿.. inclLthI ii) Ihe aEoic a lrtuming ex￿Dd 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 re￿Ved 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 I￿lIft 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). B￿h 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 a￿1 submit Te¢mlS ¢0 the tax auihori¢ies and assisi wih the preparati￿ ofihe financial MJtcrnent& P•8e 21