2025 has been another exciting year and we celebrated our 15th anniversary of the charity. We have continued to support bereaved parents, distributed 84 Abi Cooling Cots and delivered training to 1,289 healthcare professionals. There were several highlights. Our conference focused on supporting student midwives. We're very grateful to the presenters who shared their experience and knowledge to support the students on their journey to becoming Midwives. I met some of our fundraisers, their experiences and efforts to raise funds are very humbling. Without the support of all our fundraisers we would not be able to deliver the great services we provide. Thank you. It was a privilege for the charity to be shortlisted at the Kent Mental Health and Well-being Awards and to win the ‘Kent Counsellor of the year’ and ‘Kent Fundraiser of the year’ categories. We ended the year with our fundraising gala dinner which was attended by so many of our supporters. None of these events or service delivery would have happened without the Abigails’ office team, they do an incredible job along with my fellow trustees. The Board also undertook a review and update of the Charity’s Strategy during December, one year into its delivery.
Over the last 15 years the charity has developed and expanded its services to help bereaved families. As we go forward, we look to grow and continue our work in the hope that one day our services will no longer be required.
The trustees present their annual report and financial statements for the year ended 31 December 2025.
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:
Our Mission, to ensure that bereaved parents receive the highest standard of care, following the death of a much-loved baby. To provide healthcare professionals with excellent bereavement care training and support. To provide the right hospital facilities and environment for bereaved parents and families. To provide parents with the right counselling and support. To provide Professional Reflective Occupational Practice to Healthcare Professionals.
Our Vision, to work in partnership with the NHS to improve the bereavement care and support given to parents and families following the loss of a much-loved baby, both in the hospital and once they have returned home. To raise awareness of the gaps that exist in the provision of bereavement care in today’s NHS. To build upon the excellent foundations forged in the first 16 years of our existence to consolidate and continually improve our current service offering, moving into newer territory in our sector as a key influencer and challenger.
Our aims
Welfare and wellness of parents – (Wraparound Care)
To ensure that parents receive the best possible care and support following the loss of a much-loved baby, by helping to fill the unfunded bereavement service gaps that exist in maternity care in today’s NHS, where our resources allow.
Provision of vital equipment
To provide the necessary equipment in each maternity unit to ensure that following baby loss, that baby can be preserved until at least the day after the mother’s discharge from hospital.
Bereavement Suites (Location)
To work with NHS Trusts (where requested and resources allow) to ensure that bereavement suites are located away from the main maternity ward by making the best use of hospital architecture and layout and to fund sensitively designed delivery rooms and/or bereavement suites located away from maternity wards in each on Britain’s maternity units. Our gold standard is the facility called ‘Abigail’s Place’ at Medway Maritime Hospital which the CQC have endorsed as ‘The Blue Print’ for Bereavement Suites.
Bereavement Training and Professional Reflective Occupational Practice (PROP)
To improve the bereavement training and support that health care professionals and care staff receive, to ensure the highest quality of onward care and support is provided to parents and families following the loss of a much-loved baby.
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.
2025 marked an extraordinary year for Abigail’s Footsteps. The charity continued to flourish, delivering essential training, expanding support for bereaved families, and strengthening its leadership. The Trustees are pleased to present this report, reflecting on the charity’s impact, governance, and financial stewardship.
Abigail’s Footsteps exists to support families affected by baby loss and to improve bereavement care across the UK. In 2025, the charity:
Added a member of staff to the team and one more trustee to the board
Moved to our offices in Medway City Estate
Won ‘Kent Counsellor of the Year’ at the Kent Mental Health and Wellbeing Awards
Opened a dedicated counselling room at our Medway offices
Delivered 1,000 hours of counselling to bereaved families
Won ‘Kent Fundraiser of the Year’ at the Kent Mental Health and Wellbeing Awards
Delivered training to 1,289 healthcare professionals
Distributed 84 Abi Cooling Cots across the UK, including 5 to Australia
Training & Education: 39 funded training sessions delivered by Bereavement Training International, significantly contributing to professional development in bereavement care.
Community Engagement: Volunteers produced and delivered 70 cot liners; instructional resources were shared online.
Events: The charity held a major conference in London in support of the training of Student Midwives in the NHS in October 2025.
Grants & Partnerships: Secured support from Kent Community Foundation and Land Sec Group, enabling new counselling programmes and ongoing work.
Awards: Announced ‘Kent Counsellor of the Year 2025’ at the Kent Mental Health and Wellbeing Awards and picking up 4 further awards on the evening.
Fundraising: The fundraising team have worked hard to secure long-term relationship with our supporters and increased events/challenges across the year.
Governance and Leadership
The Board welcomed new Trustees and team members, ensuring robust governance and strategic direction. Regular board meetings and quarterly reports tracked progress on key initiatives. Following the development of the 3-5 Year Strategy in 2024, good progress was made with the implementation of the year one strategic goals for 2025. The Board held a Strategic Review Event in December 2025, confirmed the goals that were delivered in 2025 and are now moving on to the work to implement the year 2-3 goals during 2026/7.
Fundraising and Compliance
Abigail’s Footsteps adhered to the updated Code of Fundraising Practice, prioritising transparency, donor protection, and ethical fundraising. Staff attended CPD-certified training to ensure compliance and best practice.
Plans for the Future
Looking ahead, the Trustees aim to:
Expand training and counselling programmes.
Increase the distribution of Abi cooling cots.
Strengthen partnerships and fundraising efforts.
Continue to advocate for improved bereavement care nationally.
Special mention
The charity welcomed over 150 student midwives to our Baby Loss conference ‘Learning to feel more confident supporting baby loss families’ in London. The conference was expertly hosted by Abigail’s Vice Presidents, ITV News Presenter Julie Etchingham and Journalist and Presenter, Rob Smith.
Thanks and Acknowledgements
The Trustees extend heartfelt thanks to all supporters, volunteers, funders, and staff whose dedication and generosity empower the charity to make a real difference to bereaved families.
The Charity’s main source of income is generated from fundraising events held throughout the year. During the year the Charity raised funds totalling £569,037 (2024: £463,314) from public collections, events and donations. During the year the charity also received grants totalling £38,725 (2024: £62,708).
During the year, the resources expended amounted to £680,805 (2024: £449,729), of this £335,637 (2024: £216,638) was for bereavement support. The result for the year was a deficit of £65,333 (2024: £85,043 surplus).
The fund balances carried forward as of 31 December 2025 were £513,004 (2024: £578,337).
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 (2024: £100,00) to mitigate against potential income fluctuation. The current level of unrestricted reserves is £389,815 (2024: £432,715). 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 £123,189 (2024: £145,622) 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 £114,750 (2024: £120,000) to create a memorial garden at a local hospital for bereaved families. The Charity is also holding an additional £18,768 (2024: £30,000) for website development and costs associated with moving premises. In addition to the above the Charity is holding an amount of £75,000 (2024: £nil) for growth strategy as the Charity continues to grow. 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 19 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; 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 2025.
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 £2,915 (2024: £1,680).
No trustees received any reimbursed expenses in the year (2024: 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 balance in unlisted investments represents a fixed term savings account.
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
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.
Operating lease payments represent rent payable by the charity for its office.
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows: