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Charity Registration Number

Charity Registration Number : 1112256

Company Registration Number : 05328774

HEADSTART4BABIES LIMITED

A COMPANY LIMITED BY GUARANTEE
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2025

HEADSTART4BABIES LIMITED

CONTENTS
FOR THE YEAR ENDED 31 DECEMBER 2025






HEADSTART4BABIES LIMITED

TRUSTEES' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The trustees present their annual report and financial statements for the year ended 31 December 2025.
Trustee's report and financial statements
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 December 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
Objects and aims
Headstart4Babiesis a charitable organisation which aims to raise awareness of plagiocephaly andbrachycephaly. As well as increasing the profile of both conditions, we offersupport, advice and, where required and funds permit, funding towards treatmentto families whose babies are affected. We also aim to work with NHSprofessionals to educate parents about ways in which plagiocephaly andbrachycephaly can be alleviated and to introduce both health workers andparents to the benefits of helmet therapy for babies with severe asymmetry. Ourlonger-term objective is to persuade the NHS to embrace and offer freetreatment across the UK
Public benefit
The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Achievements and performance
During 2025, we experienced a reduced level of applications for funding from families,which we were still able to fulfil from reserves and intermittent success with.Despite drop in requests for assistance, we were delighted to provide supportto a large number of families across the UK. We were also able to offer helpand advice to families, many of whom undertook their own fundraising to meetthe cost of their helmet treatment.
We maintained our strong relationships with all the clinics offering treatment andthey continue to direct families towards us for advice and funding. To ensurethat we can help as many families as possible in the future we’re committed tobuilding and distributing the fund and to offering increased levels of supportwherever we can. The charity is still developing a new website and is planningto improve its social media presence to support awareness raising even further.
As ever, we remain determined to spread the word about plagiocephaly and to assistas many families as possible to proceed with helmet treatment where it isneeded.
Financial instruments
Objectives and policies
The charity's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial derivatives is governed by the charity’s policies approved by the board of trustees, which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for speculative purposes.
Cash flow risk
The charity’s activities expose it primarily to the financial risks of changes in interest rates. Interest bearing assets and liabilities are held at fixed rate to ensure certainty of cash flows.
Credit risk
The charity’s principal financial assets are bank balances and cash, trade and other receivables, and investments. 
The charity’s credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet are net of allowances for doubtful receivables. An allowance for impairment is made where there is an identified loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows. 
The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies. 
The charity has no significant concentration of credit risk, with exposure spread over a large number of counterparties and customers.
Liquidity risk
The charity currently holds sufficient cash deposits to cover ongoing operations and future developments. There is no requirement for the use of long-term or short-term debt finance in order to maintain liquidity at present. 

Further details regarding liquidity risk can be found in the Statement of accounting policies in the financial statements. 
Structure, governance and management
Nature of governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Major risks and management of those risks
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error
Trustees
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:
Philip Saich
Karen Saich
Sally Laflin
Rachel Meade
Trustee's responsibilities statement
The trustees, who are also the directors of Charity For Headstart4babies Limited 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.
This report was approved by the trustees and signed on its behalf by:


------------------------------------------------------------------------
Philip Saich
Chief Executive Officer and Trustee
Date : 23 September 2026

HEADSTART4BABIES LIMITED

INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
Independent Examiner’s Report to the Trustees of Headstart4babies Limited
I report to the Charity Trustees on my examination of the accounts of the charity for the year ended 31 December 2025 which consists of the statement of financial activities,balance sheet and the related notes
Responsibilities and basis of report
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act')
I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
I am qualified to undertake the examination by being a qualified member of CIMA
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
  • the accounting records were not kept in accordance with section 130 of the Charities Act; or
  • the accounts did not accord with the accounting records; or
  • the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
  • 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.
Name: Iain Weir
for and on behalf of Weir Associates Ltd
Date: 23 September 2026

HEADSTART4BABIES LIMITED

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2025
Recommended categories by activity Notes Unrestricted funds
£		 Total Funds 2025
£		 Total Funds 2024
£
Income and endowments from:
Donations and legacies 2 16,761 16,761 79,260
Investments 3 468 468 484
Total 17,229 17,229 79,744
Expenditure on:
Raising funds 4 1,800 1,800 3,700
Charitable activities 5 12,648 12,648 91,539
Other 7 1 1 1
Total 14,449 14,449 95,240
Net income/(expenditure) 2,780 2,780 (15,496)
Net movement in funds 2,780 2,780 (15,496)
Reconciliation of funds:
Total funds brought forward 45,264 45,264 60,760
Total funds carried forward 48,044 48,044 45,264

HEADSTART4BABIES LIMITED

BALANCE SHEET
FOR THE YEAR ENDED 31 DECEMBER 2025
Recommended categories by activity Notes Total Funds 2025
£		 Total Funds 2024
£
Fixed assets
Tangible assets 9 2 3
Total fixed assets 2 3
Current assets
Cash at bank and in hand 10 48,845 46,906
Total current assets 48,845 46,906
Creditors: amounts falling due within one year 11 802 1,645
Net current assets 48,043 45,261
Total net assets 48,045 45,264
Funds of the Charity
Unrestricted funds 12 48,044 45,264
Restricted funds 12 - -
Endowment funds 12 - -
Total funds 48,044 45,264
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the trustees on 23 September 2026 and signed on its behalf by:
Philip Saich
Chief Executive Officer and Trustee
Date : 23 September 2026

HEADSTART4BABIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
HEADSTART4BABIES LIMITED is a Charitable Company (Limited by Guarantee) registered with the Charity Commission for England and Wales. The registered office is 54 Woodfield Lane, Lower Cambourne, Cambridge, CB23 6DS.

1. Accounting Policies

The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.

1.1 Basis of preparation

These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.

These accounts 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)” (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

These accounts are presented in pounds sterling and rounded to the nearest pound.

1.2 Going concern

The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.

1.3 Income from donations or grants

Income from donations and grants is recognised when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. For donations, this is usually on receipt. For grants, this is usually when a formal offer is made in writing. If a donation or grant contains terms and conditions outside of the charity’s control which must be met before the charity is entitled to the funds, or if the donor specifies that the funds must be used in future time periods, then the income is deferred.

1.4 Legacies

Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.

1.5 Income from charitable activities

Income from charitable activities is recognised over the period to which the income relates. Concert fees are recognised at the date of the event. Membership fees are recognised over the period of the membership. Rent is recognised over the period to which it relates. Any amounts relating to future periods are deferred.

1.6 Investment income

Dividends are included in the Statement of Financial Activities when they are declared at an amount which includes the tax credit recoverable from HM Revenue and Customs.

1.7 Expenditure

Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. It is inclusive of VAT which cannot be recovered.

Direct costs are those costs which directly attribute to its activities. Wages and salaries are allocated to direct costs based on an estimate of time spent on charitable activities by staff members.

Support costs include staff costs and are those which do not produce a direct output. Staff costs relate to specific activities and this is reflected in the allocation of payroll costs based on the percentage of time spent.

All costs, including governance costs, are allocated between the expenditure categories of the charity on a basis designed to reflect the use of the resource. Costs relating to a particular activity are charged directly; others are apportioned on an appropriate basis.

Support costs and overheads have been calculated by allocating staff time to the level of involvement in the various activities of the Charity.

1.8 Taxation

The organisation is a registered charity and has no liability to income tax or corporation tax on its charitable activities during the year.

Value added tax is accounted for on an accruals basis.

1.9 Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

1.10 Provisions for liabilities

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

1.11 Financial instruments

Charities preparing accounts normally measure a basic financial asset or basic financial liability on its initial recognition at the amount receivable or payable adjusted for any related transaction costs. However, if initially measured at fair value, transaction costs are not included in the measurement of financial assets or liabilities; instead, the transaction costs are treated as an expense. If extended credit is offered, the accounting treatment depends on those extended credit terms.

The subsequent measurement of financial assets and financial liabilities depends on their nature and settlement dates. The carrying amount must be calculated without any deduction for transaction costs that may be incurred on sale or disposal.

1.12 Fund accounting

Unrestricted funds are those funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.

1.13 Critical accounting estimates and judgements

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, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

There are no estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities.

1.14 Tangible fixed assets

Tangible fixed assets, such as land and buildings, plant, vehicles and equipment, are held to provide an on-going economic benefit to a charity through their contribution, directly or indirectly, to the provision of goods or services by the charity.
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Name Rate (%) Year Method
Plant & Machinery 25
Reducing Balance
















1.15 Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

2. Income from Donations and Legacies

Analysis Unrestricted funds Total funds 2025 Total funds 2024
£ £ £
Donation and gifts 16,761 16,761 79,260
Total 16,761 16,761 79,260

3. Income from Investments

Analysis Unrestricted funds Total funds 2025 Total funds 2024
£ £ £
Interest income 468 468 484
Total 468 468 484

4. Expenditure on Raising Funds

Analysis Unrestricted funds Total funds 2025 Total funds 2024
£ £ £
Fund raising agents 1,800 1,800 3,700
Total 1,800 1,800 3,700
Support Costs - - -
1,800 1,800 3,700

5. Expenditure on Charitable Activities

Analysis Unrestricted funds Total funds 2025 Total funds 2024
£ £ £
Charity running cost 1,093 1,093 1,020
Advertising and marketing 262 262 216
Grants paid 5,845 5,845 84,855
Total 7,200 7,200 86,091
Support Costs 5,448 5,448 5,448
12,648 12,648 91,539

6. Support Costs

Analysis Total funds 2025 Total funds 2024
£ £
Support Costs
Wages and salaries 4,800 4,800
Governance Costs
Accountants fees 648 648
5,448 5,448

7. Other Expenditure

Analysis Unrestricted funds Total funds 2025 Total funds 2024
£ £ £
Depreciation Charge for the Year - Computer Equipment 1 1 1
Total 1 1 1

8. Analysis of Grants Paid

8.1 This Year

Analysis Grants to institutions Grants to individuals Support costs Total

£ £ £ £
Support given to Families
- 5,845
5,845















Total - 5,845
5,845
Assistance given to families on low incomes to proceed with treatment for children with plagiocephaly or
brachycephaly.

8.2 Last Year

Analysis Grants to institutions Grants to individuals Support costs Total



£ £
Support given to Families - 84,855
84,855















Total - 84,855
84,855
Assistance given to families on low incomes to proceed with treatment for children with plagiocephaly or
brachycephaly.

9. Tangible Fixed Assets

Computer Equipment
£
At 01 January 2025 465
Additions -
Disposals -
Revaluations -
Transfers -
At 31 December 2025 465
At 01 January 2025 -
Charge for the year 463
Disposals -
Revaluations -
Transfers -
At 31 December 2025 463

10. Cash at bank and in hand

Analysis Total funds 2025 Total funds 2024
£ £
Cash in hand 48,845 46,906
Total 48,845 46,906

11. Creditors: Amounts falling due within one year

Analysis of Creditors Total funds 2025 Total funds 2024
£ £
Trade creditors (400) -
Accruals and deferred income 1,202 1,645
Total 802 1,645

12. Charity funds

12.1 Details of material funds held and movements during the CURRENT reporting period
Fund names Fund balances brought forward Income Expenditure Fund balances carried forward
£ £ £ £
Unrestricted funds
Total 45,264 17,230 14,449 48,045

12.2 Details of material funds held and movements during the PREVIOUS reporting period
Fund names Fund balances brought forward Income Expenditure Fund balances carried forward
£ £ £ £
Unrestricted funds
Total 60,760 79,744 95,240 45,264

13. Transactions with trustees and related parties

13.1 Trustee remuneration and benefits
This year
During the year the charity made the following transactions with trustees
Name of trustee Legal authority (eg order, governing document) Amounts paid or benefit value
Remuneration Pension contribution Redundancy (including loss of office)/ex gratia Other TOTAL
£ £ £ £ £
Karen Saich Governing Document 4,800


4,800






-






-
Total
4,800


4,800
Last year
Name of trustee Legal authority (eg order, governing document) Amounts paid or benefit value
Remuneration Pension contribution Redundancy (including loss of office)/ex gratia Other TOTAL
£ £
£ £
Karen Saich
 Governing Document
 4,800


4,800






-






-
Total
4,800


4,800

14. Average Number of Employees


This year

 		Last year
Average No. of Employees
 0 0









Total 0 0
Average number of employees during this year : 0 and last year : 0