REGISTERED COMPANY NUMBER: 07434896 (England and Wales)

REGISTERED CHARITY NUMBER: 1140277

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Children's Respite Trust

Page

Report of the Trustees

1

to

5

Independent Examiner's Report

6

Statement of Financial Activities

7

Balance Sheet

8

Notes to the Financial Statements

9

to

16

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions 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 (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Investments

The charity does not currently hold sufficient funds to justify investments beyond standard bank accounts. However, the trustees retain the authority to invest in any manner considered an effective use of excess funds if and when the charity's financial position warrants such an approach.

Volunteers

During the year ending 31 March 2025, the Children's Respite Trust benefitted from the support of 52 volunteers across roles including care and support work, fundraising, administration, and event assistance.

Volunteers continued to receive training in care provision, safeguarding procedures, and relevant mandatory qualifications. All personnel with access to service users were fully referenced and required to hold a valid DBS check.

Risk Policy

The Charity's Chief Executive Officer continues to maintain a register of identified risks, seeking input from professional advisors as required. The Trustees review this register on a quarterly basis and contribute to identifying new risks and implementing mitigating actions.

The Charity maintains Employers Liability Insurance, Public Liability Insurance, and Legal Expenses cover.

The principal areas of risk remain:

" Risk to financial security due to reduced income or reputational damage

" Risk from external influences, including claims and regulatory changes

" Loss or breach of data

" Health, safety, and safeguarding risks relating to children

" Loss of personnel, including key volunteers and specialist staff

The Charity remains committed to maintaining a diverse and skilled Trustee Board to ensure robust governance and accountability to donors. A Conflict of Interests Policy is reviewed annually, and a register of conflicts is maintained.

ACHIEVEMENTS AND PERFORMANCE

Achievements and Performance

The Children's Respite Trust worked with 74 families throughout the year, providing community support, nursery provision, and day-care sessions at the Respite Centre.

The Trustees have continued to plan activities in line with Charity Commission guidance on public benefit.

Milestones Achieved in the Year to 31st March 2025

Service Delivery

The Charity supported 81 children through community outreach, nursery sessions, and day-care services. Demand for services increased, particularly among families seeking regular respite linked to the Little Stars nursery programme and holiday care.

Little Stars Nursery

Little Stars completed its second full year of operation, with continued growth in demand and improved early-years outcomes for children with additional needs. The team expanded to include an additional part-time SEN early-years practitioner to support increasing enrolment.

Day-Care Sessions

Holiday day-care sessions continued across two age groups:

" Super Stars - ages 5-12

" All Stars - teenagers

Teenage groups benefited from expanded life skills activities including cooking, budgeting games, and community outings.

Younger groups enjoyed themed activity days, arts and crafts, sensory sessions, and extended use of the soft-play facilities

Family Events

The Charity hosted a series of well-attended family events, including:

" Easter Celebration Day

" Summer Picnic

" Winter Wonderland at the South of England Showground. Over 100 supercars and classic vehicles took part, delivering gifts to 35 families.

These events continued to foster connection, reduce isolation, and provide joyful shared experiences for families.

Sibling Support

The Trust expanded its sibling-focused programme to include monthly workshops and adventure outings. These sessions gave siblings dedicated time to connect with peers facing similar experiences and proved extremely beneficial for emotional wellbeing.

Support Work

Support Worker posts remained funded by the National Lottery Community Fund and the John Whippy Foundation, enabling the Trust to maintain a high standard of care. An increased focus on staff development led to additional training in communication strategies, sensory processing, and behaviour support.

Excursions and Outings

Outings remained exceptionally popular and were frequently oversubscribed. Destinations this year included:

" Wildlife centres, and a butterfly sanctuary

" Bewl Water and local country parks

" Fishers Farmand Drusillas Zoo

" The Big Cat Sanctuary in Headcorn - once again a highlight

" Sibling activities such as climbing, paddle-boarding, and high ropes sessions

System Enhancements and Staffing

The Famly system continued to support improved communications and tracking of children's progress. Parental engagement increased significantly due to more structured reporting.

Staffing rose to 12 permanent team members, supported by sessional staff and volunteers. Recruitment focused on strengthening SEN expertise and continuity of care.

Fundraising Highlights

The Charity delivered a strong programme of fundraising events including:

" Two Comedy Nights

" A 90s Party Night

" Golf Day

" Masquerade Ball

" Three Peaks Challenge and multiple sponsored skydives

" A Summer Soiree.

While event costs remain significant, net income and community engagement continue to justify ongoing investment. Gross income from central and challenge events totalled £149,040

Lottery Income

Following the passing of Len Smith, the lottery transitioned to a partially automated system with support from office volunteers. Despite the change, the lottery generated a gross income of £22,373, maintaining its position as a reliable income stream.

Plans for Future Activities

The Trust's primary goal for 2025-26 is to maintain high-quality care while strengthening financial stability. Key priorities include:

" Increasing unrestricted income

" Strengthening Charity of the Year partnerships (now at a record number)

" Continued development of the Ambassadors' Scheme

" Growing Centre-based services, including recommencing the Milky-Way Club after-shool care programme.

" Further development of Little Stars, including improved outdoor facilities

Planned fundraising activities include a Golf Day, skydives, two Comedy Nights, Three Peaks Challenge, the Masquerade Ball, and an expanded Summer Soiree.

Plans for Future Activities

In the coming year, the Trust remains committed to enhancing care services at the Respite Centre and within the community. This focus will necessitate increasing the number of care staff to meet growing demands. The year 2023-2024 was one of consolidation rather than growth for the Trust, and so progress toward building financial reserves has slowed. However, expanding unrestricted fundraising activities will continue to be a priority to ensure long-term financial stability.

Following the successful completion of the Charity's principle strategic priorities outlined in the previous annual report-namely, optimizing the impact of the nursery - next year must now be a year of improving financial security.

The Charity has secured more "Charity of the Year" partnerships with local businesses for the upcoming year than ever before, which will be actively managed over the next 12 months. Building on this momentum, we aim to grow these partnerships and expand the Charity's Ambassadors' scheme to foster long-term support.

Planned fundraising activities for the year include a range of events such as a Golf Day, the Three Peaks Challenge, additional skydives, two Comedy Nights, a 90s-themed Night, and a Masquerade Ball. Following the continued success of the Masquerade Ball, the Trust intends to introduce a summer event of a similar nature, albeit that it will begin on a smaller scale. These initiatives will play a crucial role in advancing the Charity's mission and goals.

FINANCIAL REVIEW

Financial position

Total income was £403,407 and expenditure was £371,704 leaving a surplus of £31,703.

Restricted income totalled £87,924 contributing to session delivery, staffing, and improvements within the Respite Centre.

Year-end unrestricted reserves were £66,540, equivalent to approximately:

" 2.6 months of unrestricted costs, or

" 2.1 months of total costs

While this remains within the Charity's reserves policy, building reserves back toward a three-month buffer remains a priority for the coming year.

Income Sources

The main sources of income were:

" Central & Challenge Events - £149,040

" Trusts and Foundations - £77,250

" Individual Donations - £75,455

" Lottery and Trading Income - £22,372

" Corporate and Community Fundraising - £49,966

" Charitable Services - £19,215

Expenditure

Major expenditure lines included:

" Staff Costs - £213,844 (care work, nursery, centre operations, administration)

" Fundraising Event Costs - £87,351 generating £149,040 in income and a net profit of £61,689

" Travel Costs - £8,350 including community visits and transport to activities

" Rent and Storage - £21,759 for the Respite Centre and storage facility

Reserves policy

In accordance with Charity Commission guidelines the Trustees have adopted the following policy in relation to reserves:

The Charity aims to retain sufficient unallocated funds in reserve as is prudent to ensure the continuity of services to beneficiaries and to fulfil the Charity's commitments to stakeholders. In regard to this the Trustees of the Charity aim to ensure that between one and three months' average running costs remain free and uncommitted.

The Trustees review financial performance quarterly in order to assess the level of reserves required to meet this commitment and reallocate funds accordingly.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The governing document of the charity is the Memorandum and Articles of Association, which was adopted in November 2010 on the formation of the Children's Respite Trust as a company limited by guarantee. It was later amended by special resolution in January 2011 in order for the Children's Respite Trust to be registered as a charity, which was concluded in February 2011.

The current members of the Company are all Directors of the Company and Trustees of the Charity, who meet quarterly to fulfil both functions and who may stand for re-election at the next Annual General Meeting. The Charity aims to expand its membership, as identified on page two of this document.

Objects

The objects of the charity are defined in section four of the Memorandum and Articles of Association as "To provide respite, relief, assistance and services for children and young people who have disabilities and their parents, carers and families." The beneficial area is defined as the United Kingdom.

Vision, Mission & Values

The Children's Respite Trust believes that no family should have to care for a child with a disability alone.

By providing respite at the Trust's Day-Care Centre and through community outreach programmes in Sussex and Kent, the Trust aims to support families of disabled children to cope with the pressures of caring for a child with additional needs 24 hours a day, while ensuring the children themselves have the best time possible.

Key management remuneration

A key management personnel received remuneration of £39,747 (2024: £28,893) during the financial year.

Management

The Trustees of the Children's Respite Trust convene monthly in order to review performance against agreed targets and objectives set out in the Charity's business plan, as well as assessing risks and opportunities.

The Trustees delegate the day to day running of the Charity to a staff team of ten led by the Trust's Chief Executive, Gavin Fisher, who has 29 years' experience in the sector including having run significant children's charities previously. The staff team includes a registered manager of the service, Michelle Hulse, who is the Trust's Head of Care and who also has many years' experience care provision for children with additional needs.

Trustees and staff have open lines of communication to ensure transparency and collaborative working.

A handbook is maintained outlining the Charity's policies and procedures, which all staff and volunteers are required to abide by and which form a part of staff contracts.

Regular internal and external training is provided for all personnel concerned with the delivery of the Charity's work. This includes safeguarding training, first aid

The Charity's Reserves and Risk Policy are reviewed quarterly.

The Trustees agree an operational business plan annually.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07434896 (England and Wales)

Registered Charity number

1140277

Registered office

140a High Street

Uckfield

TN22 1QR

Trustees

Mr D Beck - businessman in financial services

Mrs V Hawkes - project management and accountancy

Mr R Bushnell -managing director of a national company

Mrs K Davies - headteacher

Mrs A Smith - solicitor (resigned 30.6.24)

Mr E Howarth HR director of a County Council (appointed 15.1.25)

Ms H Parker Read - registered nursery manager (appointed 15.1.25)

Company Secretary

Mr G Fisher

Independent Examiner

Sarah Price

SLP Advisory Limited

126 Wish Hill

Eastbourne

East Sussex

BN20 9HL

Approved by order of the board of trustees on 24 December 2025 and signed on its behalf by:

Mr D Beck - Trustee

Independent examiner's report to the trustees of Children's Respite Trust ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, 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:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts 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 accounts 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 accounts to be reached.

Sarah Price

SLP Advisory Limited

126 Wish Hill

Eastbourne

East Sussex

BN20 9HL

24 December 2025

2025

2024

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

132,637

73,465

206,102

174,059

Other trading activities

3

182,821

14,459

197,280

163,014

Investment income

4

25

-

25

-

Total

315,483

87,924

403,407

337,073

EXPENDITURE ON

Raising funds

87,351

-

87,351

86,381

Charitable activities

Service Delivery

162,669

107,127

269,796

270,726

Other

-

-

-

131

Support Costs

305

3,888

4,193

20,127

Governance

10,364

-

10,364

363

Fundraising

-

-

-

421

Total

260,689

111,015

371,704

378,149

NET INCOME/(EXPENDITURE)

54,794

(23,091

)

31,703

(41,076

)

Transfers between funds

15

(20,685

)

20,685

-

-

Net movement in funds

34,109

(2,406

)

31,703

(41,076

)

RECONCILIATION OF FUNDS

Total funds brought forward

32,431

12,032

44,463

85,539

TOTAL FUNDS CARRIED FORWARD

66,540

9,626

76,166

44,463

2025

2024

Notes

£

£

FIXED ASSETS

Tangible assets

10

10,246

12,032

CURRENT ASSETS

Debtors

11

6,490

-

Cash at bank and in hand

66,131

37,882

72,621

37,882

CREDITORS

Amounts falling due within one year

12

(6,701

)

(5,451

)

NET CURRENT ASSETS

65,920

32,431

TOTAL ASSETS LESS CURRENT LIABILITIES

76,166

44,463

NET ASSETS

76,166

44,463

FUNDS

15

Unrestricted funds

66,540

32,431

Restricted funds

9,626

12,032

TOTAL FUNDS

76,166

44,463

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 24 December 2025 and were signed on its behalf by:

Mr D Beck - Trustee

1.	STATUTORY INNFORMATION

Children's Respite Trust is an incorporated charity, limited by guarantee, registered in England & Wales. The charity's registered number and registered office address can be found in the Report of the Trustees.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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.

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.

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

-

20% on reducing balance

Computer equipment

-

33% on cost

Tangible fixed assets are included at cost less depreciation and impairment.

Taxation

The charity is exempt from corporation tax on its charitable activities.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

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.

Government grants

In accordance with s24 of FRS 102 these are treated using the accruals model and so are recognised in income on a systematic basis over the periods in which the charity recognises the related costs for which the grants intended to compensate.

3.	OTHER TRADING ACTIVITIES

2025

2024

£

£

Fundraising events

178,065

151,813

Nursery income

19,215

11,201

197,280

163,014

4.	INVESTMENT INCOME

2025

2024

£

£

Deposit account interest

25

-

5.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025

2024

£

£

Depreciation - owned assets

2,711

3,008

Hire of plant and machinery

726

-

Other operating leases

21,759

24,882

6.	INDEPENDENT EXAMINERS' REMUNERATION

2025

2024

£

£

Fees payable to the charity's auditors for the audit of the charity's financial statements

150

150

31.3.25

30.3.24

£

£

Fees payable to the charity's independent examiners for the independent examination of the charity's financial statements

150

150

7.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

8.	STAFF COSTS

2025

2024

£

£

Wages and salaries

197,441

193,908

Social security costs

10,486

9,285

Other pension costs

5,917

6,619

213,844

209,812

The average monthly number of employees during the year was as follows:

2025

2024

Staff

10

9

No employees received emoluments in excess of £60,000.

9.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

86,393

87,666

174,059

Other trading activities

163,014

-

163,014

Total

249,407

87,666

337,073

EXPENDITURE ON

Raising funds

86,381

-

86,381

Charitable activities

Service Delivery

153,436

117,290

270,726

Other

131

-

131

Support Costs

1,259

18,868

20,127

Governance

-

363

363

Fundraising

-

421

421

Total

241,207

136,942

378,149

NET INCOME/(EXPENDITURE)

8,200

(49,276

)

(41,076

)

Transfers between funds

(43,520

)

43,520

-

Net movement in funds

(35,320

)

(5,756

)

(41,076

)

RECONCILIATION OF FUNDS

Total funds brought forward

67,751

17,788

85,539

TOTAL FUNDS CARRIED FORWARD

32,431

12,032

44,463

10.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

18,800

-

18,800

Additions

-

925

925

At 31 March 2025

18,800

925

19,725

DEPRECIATION

At 1 April 2024

6,768

-

6,768

Charge for year

2,406

305

2,711

At 31 March 2025

9,174

305

9,479

NET BOOK VALUE

At 31 March 2025

9,626

620

10,246

At 31 March 2024

12,032

-

12,032

11.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,859

-

Prepayments and accrued income

631

-

6,490

-

12.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Social security and other taxes

4,214

4,154

Other creditors

2,137

947

Accrued expenses

350

350

6,701

5,451

13.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.25

30.3.24

£

£

Within one year

21,000

20,000

The Trust's Respite Centre is leased from the Friday Media Group and the year 2024 to 2025 is the fifth year of a five-year contract. The lease contains a break clause at the half way point, which the Trustees have chosen not to invoke. The Trustees have entered into discussions to extend the lease beyond its current end date.

14.	ANALYSIS OF NET ASSETS BETWEEN FUNDS

2025

2024

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

£

£

£

£

Fixed assets

620

9,626

10,246

12,032

Current assets

72,621

-

72,621

37,882

Current liabilities

(6,701

)

-

(6,701

)

(5,451

)

66,540

9,626

76,166

44,463

15.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1/4/24

in funds

funds

31/3/25

£

£

£

£

Unrestricted funds

General fund

32,431

54,794

(20,685

)

66,540

Restricted funds

Support Work Fund

-

(9,419

)

9,419

-

Core Costs Fund

-

(9

)

9

-

Family Liaision

-

(4,083

)

4,083

-

Community

-

(4,096

)

4,096

-

Minibus

12,032

(5,049

)

2,643

9,626

Communication Project

-

(435

)

435

-

12,032

(23,091

)

20,685

9,626

TOTAL FUNDS

44,463

31,703

-

76,166

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

315,483

(260,689

)

54,794

Restricted funds

Support Work Fund

39,965

(49,384

)

(9,419

)

Core Costs Fund

20,000

(20,009

)

(9

)

Family Liaision

8,500

(12,583

)

(4,083

)

Community

5,000

(9,096

)

(4,096

)

Minibus

-

(5,049

)

(5,049

)

Communication Project

14,459

(14,894

)

(435

)

87,924

(111,015

)

(23,091

)

TOTAL FUNDS

403,407

(371,704

)

31,703