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:

Petagay Powell

Aaliyah Hudson (Appointed On: 26/11/2023)

Renisha Dornelly

Cynthia Wilson

For the year ended 31 January 2026 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 14 October 2026 and signed on its behalf by:

Aaliyah Hudson

Chairperson

Date : 14 October 2026

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.

The Trustees have reviewed our financial position, taking into account the levels cash reserves, and the systems of financial control and risk management. As a result, of this review, the Trustees believe that we are well placed to manage operational and financial risks successfully, Accordingly, the Trustees have a reasonable expectation that the Charity have adequate resources to continue in operational existence for the foreseeable future. Therefore, they continue to support the going concern basis of accounting in preparing the annual accounts.

Charitable Activiti es and Impact

Children With Voices has experienced a year of significant growth and achievement, supported by community partnerships and strong volunteer engagement.

Alternative Education Holistic Approach / Jumping Beans & Young Ambassadors
• Provided over 200 children and young people aged 5–18 with educational enrichment, nutritious meals, and creative workshops.
• Delivered mentorship, leadership, and Duke of Edinburgh training, helping participants build communication, resilience, and problem-solving skills.

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.

The charity has no corporation tax liability because income from its activities is in pursuance of its charitable objectives and all income is applied for charitable purposes.

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

The charitable company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Unrestricted funds are grants, donations and other incoming resources receivable for the objects of the charity without further specified purpose and are available as general funds.

Restricted funds are grants, donations and other incoming resources which are to be used for specific purposes as laid by the donor. Expenditure which meets these criteria is charged to the fund.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Under the Memorandum and Articles of Association the charity has the power to invest in any way the trustees wish. The trustees, having regard to liquidity requirements, have, to date, operated a policy of keeping available funds in interest bearing deposit accounts.

Trade and other debtors are recognised at the settlement amount due after any trade discounts offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.

Purpose - This summary has been prepared from email recordsreviewed during October 2026 to establish the history of Children With Voices'Gift Aid registration efforts, identify what actions were taken, and clarifythe current unresolved position. December 2025

January 2026

According to correspondence from Aaliyah Hudson, a Gift Aid application was submitted to HMRC andsupporting documentation was provided. HMRC were expected to issue a letterfollowing submission of the documents. The organisation states that this letterwas never received.

Early 2026

Children With Voices continued toexperience uncertainty regarding the registration status of the Gift Aidapplication. Internal discussions referenced the need to redo or completeaspects of the application process due to uncertainty about whether the originalapplication remained active.

The records indicate a particularconcern regarding the absence of a Charity Repayment Reference Number, whichwas understood to be required before claims could be processed. Email reviewsfound no evidence confirming that this reference number had ever been issued.

June 2026

Gift Aid Support Sought

Michelle Dornelly contacted Kate McFarlane seeking assistance with resolving the Gift Aid issue andobtaining specialist support. The correspondence acknowledged the importance ofGift Aid for the charity and the difficulties experienced in getting the systemestablished properly.

Review with James Watters - A series of emailstook place between Michelle Dornelly, Aaliyah Hudson and James Watters to establish the status of the application.

HMRC Complaint

Correspondence indicates that acomplaint was logged with HMRC regarding the delay and uncertainty concerningthe application. Guidance was obtained on both contacting the HMRC CharitiesHelpline and using the formal complaint process. 34