Throughout 2024 our incredible team has continued to deliver services to support bereaved families. The charity offered counselling for parents and training for midwives and doctors. Our wonderful supporters continued to raise funds to supply Abi cooling cots. Our supplier partner The Bond Group developed Mark 4 which was released in December. We thank them for their continued support. I’m really pleased the cot liner project was successfully rolled out using volunteers to produce them. Our podcasts have been a great success, and we thank all those involved in their delivery. We produced our 5 year strategy in April and have already seen several achievements but have also adapted as circumstances change.
There has continued to be an incredible amount of activity during the year, none of this would be possible without the support of funders and the many people who get involved in fundraising.
I would like to take this opportunity to highlight the incredible job the Abigail’s office team do running the charity’s day to day business while supporting families and healthcare professionals and the Trustees for their support.
Our year ended with the recognition of David Ward's work supporting bereaved families when he was awarded an MBE. This was well deserved and reflects the great work the charity has done since its inception and we look forward to continuing this work into the future.
The trustees present their annual report and financial statements for the year ended 31 December 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's trust deed, the Companies Act 2006 and "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 (FRS 102)" (effective 1 January 2019).
The objectives of the charity are:
a) To promote health and wellbeing and to relieve the suffering of parents and their families, friends and carers who suffer bereavement through the death of a baby before or at birth.
b) To advance the knowledge and expertise of healthcare professionals and others in supporting and dealing with the effects of such a death on the bereaved.
Our aims
All midwives to be fully trained, inspired and compassionate when dealing with bereaved families.
By making the best use of hospital architecture and layout, funding sensitively designed delivery rooms located away from maternity wards.
For each maternity unit to have the necessary equipment to preserve a stillborn baby until at least a day after the mother's discharge from hospital.
Statement on public benefit
The objectives and activities, and achievement and performance sections of this report clearly set out the activities which the charity undertakes for the public benefit. The Trustees confirm that they have complied with the duty in section 17(5) of the Charities Act 2011 to have due regard to public benefit guidance published by the Commission in determining the activities undertaken by the charity.
2024 was another remarkable year for Abigail’s Footsteps. The charity delivered training to over 1,100 healthcare professionals nationwide, provided counselling for more than 100 families, and delivered Abi cooling cots to 51 hospitals and hospices. The charity continues to grow and strengthen its governance, thanks to the support of its donors and partners.
Fundraising Highlights: We were delighted to be named charity of the year for three corporate organisations this year. Synapri raised £9,529 through various events including a Christmas Jumper Day, half marathons, and bake sales. Wahl raised £5,000 with activities such as a Valentine’s Day raffle. GPM raised over £10,000 through challenges like the Three Peaks Challenge and the London Marathon.
New Team Members: Alyssa Ely-Cook joined the office team, as Bereavement Donation Coordinator, her role is to be the main contact for cot donations, liaising between fundraisers, bereavement teams and The Bond Group who manufacture the Abi Cooling Cot. Journalist and TV/Radio reporter Rob Smith was appointed as Vice President. New trustees include Jack Jeffery, Karen McIntyre, and Neil Peck (Treasurer) to the board.
Events and Activities: Various fundraising events were attended throughout the year, including the TCS London Marathon, the 5K Inflatable Challenge, and Ride London. The charity also hosted a panel event with the Kent Law Society to support employees after baby loss. Abigail’s own events were a huge success; the annual golf day raised over £15,000 and the annual gala raised over £30,000.
Counselling and Training: Our Specialist Baby Loss Counselling Programme delivered over 750 hours of counselling to more than 100 families. Abigail’s Angels Bereavement Training Programme provided training to over 1,000 professionals. Professional Reflective Occupational Practice sessions [PROP] were delivered to 150 healthcare professionals.
Partnerships and Donations: Significant donations were received from various grants and trusts, including a £5,000 from Persimmon Homes and an £18,000 donation from The National Lottery Funding For All to maintain our charity main aims. We were delighted to be chosen by Co-Op Community Fund for the year, receiving over £5,000.
Governance: As part of our ongoing commitment to governance development, we launched our 3-5 year strategy, completed the review and updating of all of our policies and procedures, produced a revised risk register and risk management process and signed off our Board governance and development plan. The Board embarked upon a quarterly review process for the year 1 goals from the strategy and the new risk register. Role specifications were written and agreed for all of the Trustees and a review was undertaken of the existing role specifications for our employed staff.
Special Mentions: Abigail’s Footsteps co-founders David and Jo Ward, along with Charity Ambassador Cheryl Baker, presented a new version of the Abi Cooling Cot to Medway Maritime Hospital. The new design includes a softer outer colour and insert, giving the cot a more sympathetic appearance for families. It also features an integrated digital temperature display, making it both effective and user-friendly for maternity bereavement teams. The plaque design has also been changed so parents can keep a piece of it in the shape of a heart, in a keepsake box.
Ali Herron, Director of Midwifery for Medway NHS Foundation Trust said, “These cots offer grieving parents the opportunity to spend additional precious time with their baby before they have to say goodbye, something which would not have been possible without them. We are extremely grateful to Abigail’s Footsteps for ensuring we have this vital piece of equipment in our maternity bereavement suites.”
Recognition: David Ward, Founder and Trustee, was awarded an MBE from His Majesty King Charles III for services to bereaved parents. David Ward MBE, Founder and Trustee, Abigail’s Footsteps said, “I am honoured to accept this award from His Majesty on behalf of myself and Jo, who equally deserves recognition, and all of the bereaved families that we have supported over the years. This award honours the memory of our daughter Abigail and acknowledges the wonderful, groundbreaking work that Abigail’s team has accomplished over the past 15 years.”
The Charity’s main source of income is generated from fundraising events held throughout the year. During the year the Charity raised funds totalling £463,314 (2023: £414,515) from public collections, events and donations. During the year the charity also received grants totalling £62,708 (2023: £93,774).
During the year, the resources expended amounted to £449,729 (2023: £402,598), of this £216,638 (2023: £206,526) was for bereavement support. The result for the year was a surplus of £85,043 (2023: £108,930).
The fund balances carried forward as of 31 December 2024 were £578,337 (2023: £493,294).
Reserves Policy
The Charity aims to maintain unrestricted funds in perpetuity and at a level that will provide income for the Charity’s sustainable long-term future.
The Charity acknowledges the volatility of its level of generated income and its trustees have committed to setting aside an unrestricted reserve of £100,000 (2023: £100,00) to mitigate against potential income fluctuation. The current level of unrestricted reserves is £432,715 (2023: £366,209). The Charity currently has free reserves in excess of its policy. The trustees are aiming to reduce the excess position over future years. The Charity also holds £145,622 (2023: £127,085) of restricted funds.
The reserve policy will be reviewed on an annual basis.
The Charity will strive to continue to achieve its objective in the future, raising funds through both donations and regular events to ensure the advancement of bereavement training and care.
As part of the unrestricted reserves the Charity is holding an amount of £120,000 to create a memorial garden at a local hospital for bereaved families. The Charity is also holding an additional £30,000 for website development and costs associated with moving premises. These funds are held in a designated fund.
Constitution
The charitable company was incorporated on 16 August 2012 and is governed by its Memorandum and Articles of Association. The charitable company is limited by guarantee and has no share capital.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
No trustees had any contact or arrangement of a material nature with the charitable company during the year under review.
There is no maximum number of Trustees and Trustees are appointed by the Board of Trustees. On appointment new trustees are given full details of the Policies and Procedures of Abigail’s Footsteps and an overview of the key issues surrounding bereavement training for midwives and the provision of supportive care for victims of stillbirths.
One third of the trustees are required to retire but can stand for re-appointment.
Salaries are reviewed and agreed on an annual basis.
Key management personnel remuneration
The trustees consider the board of trustees and the executive director as comprising the key management personnel of the charity in charge of directing and controlling the charity and running and operating the charity on a day-to-day basis. All trustees give their time freely and no trustee remuneration was paid in the year. Details of trustee expenses and related party transactions are disclosed in note 17 to the accounts.
Trustees are required to disclose all relevant interests and register them with the executive director and in accordance with the Trust’s policy withdraw from decisions where a conflict of interest arises.
Risk Management
The Trustees have considered the risks faced by the Charity and have put in place systems to manage them, which they monitor. In addition, the executive director undertakes an annual in-depth risk assessment and presents this for consideration of the Trustees following which the Charity amends systems/processes as necessary.
The Trustees consider the following to be the principal risks that the charity faces:
Competition from similar organisations which could result in loss of income, reduced fund raising potential and/or reduced public profile.
Reliance on a small workforce and loss of key staff.
Dependence on external funders.
The Trustees report was approved by the Board of Trustees.
The trustees, who are also the directors of Abigail's Footsteps for the purpose of company law, are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
I report to the trustees on my examination of the financial statements of Abigail's Footsteps (the charity) for the year ended 31 December 2024.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of ICAEW and ACCA, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Abigail's Footsteps is a private company limited by guarantee incorporated in England and Wales. The registered office is Suite 1, Enterprise House Culpeper Close, Medway City Estate, Rochester, ME2 4HN.
Abigail’s Footsteps is a company limited by guarantee in the United Kingdom. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office is Suite 1, Enterprise House Culpeper Close, Medway City Estate, Rochester, ME2 4HN. The nature of the charity’s operations and principal activities are set out in the Trustee's report.
The charity constitutes a public benefit entity as defined by FRS 102. The 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 (FRS 102) issued on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £1.
The financial statements have been prepared on a going concern basis under the historical cost convention.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably, and it is probable that the income will be received.
Voluntary income including donations is included in full in the Statement of Financial Activities when receivable.
Charitable Activity Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.
Investment income is included when receivable.
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:
Costs of raising funds are those costs incurred in attracting voluntary income.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs allocated directly to such activities and those costs of an indirect nature necessary to support them.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is 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).
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The company is a registered charity and is therefore entitled to the exemptions from corporation tax afforded by section 505 of the Income and Corporation Taxes Act 1988. Accordingly, there is no corporation tax charge in these financial statements.
Support costs allocation
Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charity. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources.
Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.
The analysis of these costs is included in note 6.
Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Liabilities and provisions
Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific the the liability. The unwinding of the discount is recognised in the statement of financial activities as a finance cost.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Fundraising events
Bank interest
No Trustee or person related or connected to them received any remuneration or benefits from the charity during the current or preceding year.
The cost of Trustees' indemnity insurance during the year was £1,680 (2023: £1,331).
No trustees received any reimbursed expenses in the year (2023: NIL).
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
Cold cots - represents donations received for bereavement suites in local hospitals
Counselling programme - represents funds received to make counselling services more accessible to bereaved families
Film V.2 - represents money received to produce a second educational film to improve awareness of dealing with bereavement
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.