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THE ADOLESCENT AND CHILDREN'S TRUST

Registered charity 1018963 · accounts filings on the Charity Commission register · also known as TACT · also registered in Scotland as SC039052 (OSCR)

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Latest income
£27.8m
Latest spending
£27.2m
Registered
1993
Accounts read
FY2025

Financial health, per its FY2025 accounts

The accounts state that the charity delivered a surplus of £568k and held free reserves of £9.7m, which is well above its minimum policy requirement. The trustees confirm that the charity has adequate resources to remain in operation for the foreseeable future, with no material uncertainties identified regarding going concern. Cash balances closed the year at £8.1m, providing a strong financial base to withstand sector headwinds.

What the accounts disclose

Reserves policy: 25% of budgeted overhead expenditure (£2,750K) (held: £9.7m)
“TACT’s approach from April 2023 is to maintain free reserves, equivalent to 25% percent of budgeted overhead expenditure £2,750K.”
Per its FY2025 accounts as filed with the Charity Commission.
Related-party transaction: FCV Ltd donated £700k to TACT under a deed of covenant.
“Foster Care Values Limited has undertaken to donate all profits to TACT - £700K was donated to TACT as a distribution in the period.” — page 28
“Management charges: The Charity charged the subsidiary £34k for management, governance and back-office support services.” — page 48
Per its FY2025 accounts as filed with the Charity Commission.
Related-party transaction: TACT charged FCV Ltd £34k for management and back-office support.
“Foster Care Values Limited has undertaken to donate all profits to TACT - £700K was donated to TACT as a distribution in the period.” — page 28
“Management charges: The Charity charged the subsidiary £34k for management, governance and back-office support services.” — page 48
Per its FY2025 accounts as filed with the Charity Commission.
Trading subsidiary: Foster Care Values Limited
“The wholly owned trading subsidiary, Foster Care Values Limited (Company Number 08405979) is incorporated and registered in England and Wales and its principal activity is the provision of fostering services in North Wales.” — page 47
Per its FY2025 accounts as filed with the Charity Commission.

Accounts audited by HW Fisher Audit. Discloses 4 of 6 completeness components.

Public fundraising profile: JustGiving — The Adolescent And Children's Trust (TACT) (matched by registered charity number).

Structured financials (annual return, FY ending 31/03/2025)

Total income
£27.8m
Total spending
£27.2m
Reserves (reported)
£9.7m
Employees
228

Reported reserves equal ~4.3 months of spending — below the median for charities its size (median 4.6 months; benchmarks).

Trustees

Trustee list from the Charity Commission register (current, not historical).

Operates in: Scotland · Throughout England And Wales

Income and spending

Financial year endIncomeSpending
31/03/2025£27.8m£27.2m
31/03/2024£26.4m£25.2m
31/03/2023£26.3m£24.4m
31/03/2022£25.4m£24.2m
31/03/2021£25.6m£23.9m

Common questions

Is THE ADOLESCENT AND CHILDREN'S TRUST financially healthy?

The accounts state that the charity delivered a surplus of £568k and held free reserves of £9.7m, which is well above its minimum policy requirement. The trustees confirm that the charity has adequate resources to remain in operation for the foreseeable future, with no material uncertainties identified regarding going concern. Cash balances closed the year at £8.1m, providing a strong financial base to withstand sector headwinds. Its FY2025 accounts were audited by HW Fisher Audit.