2025-03-31-accounts

REGtSTERED COMPANY NUMBER: 02639512 (England and Wales) REGISTERED CILIIUTY NUMBER: 1010943 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENry)ED 31 MARCH 2025 FOR HAPPY DAYS CHILDRENS CtIARITY BrdiLthaw Johnson Statutory Auditor Eligible to act as auditor in tern￿ of Section 1212 of the Companies Act 2006 Croft Clwnbers, I l Bancroft Hitchin Hertfordyhire SG5 IJQ

HAPPY DAYS CHILDRENS CHARITY CONTENTS OF THE FINANCIAL STATEMEiYrs FOR THE YEAR ENDED 31 March 2025 Page Report of the Trustees I to 6 Report of the Independent Auditors 7 to 9 Statement of Finvdncial Activitles io Balance Sheet 11 to 12 Cash Flow Statement 13 Notes to the Cash Flow Statement 14 Notes to the Finan¢i21 St•tell)ents 15 to 27 Detailed Statrment of Financi41 Activities 28 to 29

HAPPY DAYS CHILDRENS CHARrrY REPORT OF THE TRUSTEES FOR THE YEAR ENDED JI March 2025 The tswstees who are also directors of the clwity for the pu￿oSe$ of the Companies Act 2006, present their report with the financial statements of the cTrwity for thc ycar cndcd 31 March 2025. The tti)stees have adopted the provisions of Accowiting and Reporting by Clwities: Statement of Recomtnended Practice applicablc to chaTitics PTcpaTing their accounts in accordance with the Finallcial Reporting Standard applicable in the UK and Republic of freland (FRS 102) {effective l January 2019). ORIEcfivES AND ACTIVITIES Objectives and aims The principal obj'ectives of the Charity are: l. lo help and educaie yout)g persons. through their leisure-time and holiday activities, so as to develop their physical, mental and spiritual ¢apabilities that they may grow to full mati￿lty as individuals and that their conditions of life may be imprt)v¢d. 2. to advance the education of young people by the provision of facilities forholidays. Publie Benefit The Charity exists for the public benefit and our M¢morandum and Arti¢le5 of Asso¢iation Commit ￿ to providing respite breaks through leisure and holiday activities for children with special needs. The Trustees have given regard to the Cliarity Conllnission's guidance on public benefit when setting the ain￿ and objectives for the year. The main policies adopted are respite break family holidays of a 2 - 3 night duration and family day tTiPS for children with special needs, i.e. children who are sicL disabled, abused looked after children. neglected anwor disadvantaged by povety and children who hav¢ a life limiting Condition, to a variety of destinations both in the UK and in day trips to theme parks. theatres, zoos and other attractions for groups of special needs children throughout the UL residential group activity holidays and live perforn)ing arts exwiences for groups of children in the UL The children are nomitiated itt several ways: a) Through So¢ial Services c) From doctors. nLbrses and visitors e) Support groups g) Other Cljaritsble organisations b) From schoolslcentres for children with speclal needs d) From parcThts andlor guaTdiaDS Women's refuge centres There have been no nmterial changes in the wlicies of the Clwity in this period. Volunteers Thc Charity TCCCIVCS no material donated services and places a minimal reliance on volunieers. Risk Management The board of tNstees and delegated staff review the major Tisks of the charity of all fmancial, operdtionaL regulatory and repulational risks. S8feguarding Safeguarding is an important part of our Work All of ibe adult carers that ￿0MpanY children on day tiips, group tivity holidays and holidays are all known to the children. They are either their teachers, teaching assisL￿ts, approved arers or family member5. We have a safeguarding policy for ckn'ldren and a sq)arate one for vulnerable adults. Dats Protection The charlty holds data from a number of different sources and h&% a robust policy to ensure full compliance with GDPR. Page I

HAPPY DAYS CHILDRENS CHARITY REPORT OF THE TRUSTEES FOR THE YL4R ENDED 31 March 2025 ORIECTIVES AND ACTIVITIES Reputation41 Risk Risks associated with adverse publicity involving a service provider. supplier or supw)rter are ongoing. If necessary to protcct thc ch￿lty'S giyod name relationships would be terniinated. We have robust policies for: - Fiiwicial controls - Financial reserves - Complaints - Serious incidents - Trustee expens¢$ - Conflicts of interest - Investing charity fund8 - Social media - Health and safety - Equal opportimities and digllity at work STRATEGIC REPORT Achievements and perf(Jrmanee Charltable activitie5 We are pleased that we are recovering well following the pandemic. The charity managed to significantly increase its incomc throu¥h its fundraising efforts which has resulted in a larger cxpenditLWC and many more thousands of childten have benefit¢(L The numbcr of children helped was 30,676 (2024: 33,561). 23,650 children wcrc ablc to cxperience a perfonning arts production. 5,385 children went to either a theme park, zoo, aninMI park, seaside OT place of interest. The Charity providcd family breaks for 319 children and their families io v￿louS dcstinations aLross the UL We also enabled 1,322 childr¢n to benefit fiDm a wup activity holiday to Vario￿ centres across the UK and also a few abroa(L Wc have been able to giv¢ some of the most necdy and vulnerable children in our ￿)ciety th¢ magic of live theatre, ucational trips, outlngs of pure fim and cxcitcrncnt to many diverse attractions across the whole UIL Rcspit¢ b￿akS were arranged for famili¢s with Sp￿la1 needs children who were able to spend somc quality time together in a more tranquil setting. Many of the cbildren have complex medical problems and some s&lly have a life limiting wndition. Every positive experience that can b¢ brought into a child's life is so valuable in what can be a very wi¢¢rtain future. We wish to express our thanks and gratitLKie to all our donors - for their continued and invaluable support, enablmg us t() help a record number of children. Not forgetting any community foundations, Companies, individuals and Grant Making Trusts for their kind support e.g.The Edward Gostling Fund. Page 2

HAPPY DAYS CHILDRENS CHARITY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 March 2025 STRATEGIC REPORT Aeblevements and porformabee The benefits for the children Visiting theatre performances and trlps to the theatre Thc perforniances teach th¢ children about the worl& about history, about geography, about people and emotions. The perforn]an¢es promote empathy and help the children to undeTStand themselvcs alld othcrs. By cxpcricncing live theatre the children can enhance their Creativity, imagination and undersLgnding of different perspectives and cmotions. The experience of music, drama and live theatrc is not onc that thc Children usually experience. It is a very positive experience that supports positive mental health and attitudes. The children join in and engage in a very inllnersivc opportunity. The ¢hildren rarely, if ever, get to see live wforming arts atLd so these perforniances a wonderfi opporttmity lo introducc tbdt magic into their lives. Residenti21 group #rti￿ty holidays The residential group activity holidays enable children with disabilities to ￿h]eve their true potential througb the challenge of outdoor advctLturous ￿tivitieS in the countyside. The residential courses are individually dcsigncd to promote education. inclusion, independence and self- motivation for thosc with even the most severe disabilities. young person should experience the world beyond hom¢ and classroom 85 an essential part of learning and personal d¢vclopment whatever their ability or cir¢umstanres. AC￿rdIng to research people with complex learning ne¢d5 are more susceptible to emotional and mcntai health conditions than the rest of the population. The growing body of evidence indicates that greater exposure to, or contact with natural environm¢nts and time spent on holiday is associat¢d with better physical, social and emotional well- being. Holldays Caring for a child with special needs 18 an enormous responsibility and one taken gladly by the parents. How¢v¢r. a break away means tlwt the family spend quality time togeth¢r bonding. resting and having some much n¢ed¢d fim. They get to spend time away from their day to day Cares and worries. Day trips The children go to all sorts of wonderful venues such as theatres. wildlif¢ parks, theme parks and places of Trtiterest in towns, cities and the countyside. These opportunities help to improve their social and communication skills. The children rarely, if ever get day trips out and these are wonderful opportunities for them. Studies show that people with diverse needs and abilities take part in f￿¢[ activities and participat¢ less frequently than those without diversity, and they tend to have fewer fiiends. These Opports￿1t1eS enable the children and their families to take part in an activity more often enjoyed by the wider commuDÉty, thereby promoting social inclusion. The Charity to date bas helped in excess of 414,000 children ￿rOsS the United Kingdom to attend many divcrse attractions, to enable the children's lives to be more emiehed and that they have experienced somcthing positive that can be built on towards their thture development. For many of the children il will bc a first time experience outside of their nomjal cnvironment, wbich will bToad¢n their outlook and help inwov¢ th¢ir social skills. We are very gratefid for the continued support in the coming year from various trusts, companies and individuals. ar¢ determincd to reach as many childrcn as possible who need OUT hclp. We are pleased to hear positive feedback from families and groups who have had faTnily breaks and outings. This helps us to evaluate the work we do and that we ¢aD en5ll￿ that the types of activities undertaken are of ¥￿at benefit to the childreo not just with the immediatc effect but with the longer tCTm benefit of renewcd strength of spiriL positivc well being, confidence and forward going thinking. Happy Days is very kccn to benefit as many children from poor so¢io<conomic backgrounds and minority groups. Iher¢by creating harmony and iutegration into tbe conunwiity. As we approach thc Th¢w flnancial year we do 50 wilh optimism and dctcrniination tbat we will help more cbildren with sp￿la1 needs and th"sabilities to bave positive experiences to improve their well-being. Page 3

EL4PPY DAYS CHILDRENS CHARITY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 March 2025 STRATEGIC REPORT Ffin8nclal revleiv Reserves policy Reserves now stand at 6 months of expenditure. Th's is to ensure that the charity has sufficient funds in place to continue its a¢tivity- The clwity Iiad a surplus of £80,283 at the year end (2024 deficit- £1.639). We wfflr pleased to receive an endowment of £200,0(K) from the Edward Gostling Fund lo be used on beneficiary activity at £40,0￿ per year over 5 years. Total incoming resources for the year ended 31sl March 2025 amound to £1,076,124 (2024: £1,050,126). Total payment and support costs for respite break family holidays and leisure time activities of £735,682 were expended durltig the year to 31st March 2025 (2024: £790.251). At the year end Unrestricted Funds carried forward amow)ted to £181,684 (2024: £252,663). Total restricted income was £563,913 of which £572,651 was expended during the year. This left an unexpended balance of £82,730 at 31st March 2025 (2024: £91,468). Happy Days is very dependent on i￿ome from the general public and business sector alike. Happy Days does noi benefit from lo￿ government grants and is solely dependent on its own fimdraising. The charity's fijnds have been applied as follows.. l. To provide funding towards Tesidential activity for groups of special needs ¢hildr¢n within the a¢¢q>ted criri&. 2. To provid¢ day tripslgroup oulings to children within the accepied criteria. To provide trips to performing arts productions and visitlng t1￿ perfornwices to children within the accepfrd criteria. 4. To provide family day trips and family holidays for children within the accepted criteria. 5. To the rLmning c4)sts of the fan)ilies and day trips department which enables the above activity to take place. 6. To the costs of the Charity$ fimdraising activity and further expanding th¢ fun(]raising activity. 7. To pay for the nmning of ihe Charity. 8. To setting aside sufficient reserves which may be called upon in the eventuality of priority cases. or an emergency such as the ￿ellt pandemic to continue its activity. Future plans The ch￿lty remains cautious in the pr¢s¢nt financial climate, but still hopes to help rnore children in the next year, and will be seeking to gain new donors. This will help lo creale a steady income for the Charity. Happy Days is looking fonvard to working with corpornte sponsors and grant making trusts and for many children to benefit &s a re5uIt. The Charity intends to help groups of children who are suffering from life-limiting conditions by way of wondeLthI days out in addition to the holidays presently undertaken. The demand for help for ¢hildr¢n falling into the Charity's ￿l￿ria is ever on the increase. The Charity intends to Continue its policy for incr&qsing the amount of day tripslgroup outings. The trustees wish to s¢e ¢hildren ben¢fiting from inner city areas and minority groups and are keen to invite applications from such groups, thereby creating harniony and integyation into the commutiity. The Charity wishes to ¢ncourage the refeTrals of families with children who bave pecial needs on low incomeslin ￿elp1 of benefits to apply for assistance. We also wish to see the children benefiling from the day trip activity to be more involved in the ach￿1 planning and evaluating of the trip activity. It is felt ihat providing such acttvities for the children within the criteria stated, who are often in despair, will help promote greater spiritual well being. This will encourage renewed energy and detem]ination to tackle the ongoing situation or to continue to cope with tragic ¢]￿UMstances. STRucfuRE, GOVERNANCE AND MANAGEMENT Governing document The company was incoryorated on 2 1st August 1991, as a company limited by guarantee, not having a share capitsl and being a registered charity in England and Wales. The governing document of the company is its Memorandum and Articles. Page 4

HAPPY DAYS CHILDRENS CHAIUTY REPORT OF THE TRUSTEL FOR THE YEAR EIYDED 31 March 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Recrulthi¢nt and gppointment of new trustees The Charity seeks to have on its boarl members with the right skills sel to enable it to be managed in an effective mamier. Any new app)intment is made at a properly constituted trwfres, meeting. Org4nis4tional stru¢tsr¢ The Chief Executive of the Charity is supported by two senior managers in the day to day nmning of the Ch￿lty. These are th¢ Director of Fundraising and the Fundraising Manager. There is full support from an adMI￿tratiOn team. Only s¢nior n]anagers and administration members have authority limits for ordering purpos¢s which are: £250 - £5(K>. Authorisation of any commitments up to £1,000 need to be approved by the Chief Executive and commiim¢nts above £I.000 Can only b¢ ¢nt¢r¢d into when signed off by a trustee. Induction and training of new trustees New trnstees receive the necessary induction in regard to responsibilities and visit the office of the Charity lo meet all members of staff, looking through the charity ]iterattwe including recent accounts and minutss of Irustees, meetings and finally meeting with Senior Manage]nent and existing trustees. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 02639512 ffjngland and Wales) Registered Charity number 1010943 Registered office Unit6&7 The Glov¢r Centre 23 - 25 Bury Mead Road Hit¢hin Herrfordshire SG5 IRP Trustees Mrs B G Russell MrsDEMay Mrs R Rees Mr J Selmes Mr L J Meenan Company Secretary Mrs B G Russell Auditors Bradshaw Jollllson Chart¢r¢d Accountants Statutory Auditor Eligible to a¢t as auditsTrr in temts of Section 1212 of the Companies Act 2006 Croft Chambers, I l Bancroft Hitchin Hertfordshire SG5 IJQ Page 5

HAPPY DAYS CHILDRENS CHARrrY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 M*reh 2025 REFERENCE AND ADMINISTRATIVE DETAILS B4nkeTS Thc Co-opcrativc BoJ)k PLC PO Box 250 Skelmersdaje Lanc&5hire WN8 6WT Solleltor8 Taylor Walion Solicitors 28- 44 Alma Street Lulon LUI 2PL Cbief Ex¢cutiv¢ Mr R Sinclair STATEMENT OF TRUSTEES, RESPONSIBILITILS The tNs(ees (who are also th¢ dir¢¢lor$ of Happy Days Childrens Charity for the purp)ses of Company law) are resFK)rksible for prcparing the Report of the Trustees and the financial statements in acwrdance with applicable law and Unil¢d Kingdom Accounting Standards {United Kingdom Generaily Accepted Ac¢ounting Pra¢iice). Cutnpany luw rwU[￿S thc trus(ccs ￿ preparc flnanclui 5(diemcn15 for each flnanclal year whlch glve a true and fdlr vlew ol-the siaie of alTairs of the charitable ¢ompany and of the incoming resourccs and application of resources, including the income and expenditure. of the charitable company for that period. In preparing those financial si8￿Ments, th¢ trustee5 are required to select suitable accxyuniing p)licies and then apply ihem cort3istently: observe the meihods and principles in the Charily SORP,. make judgements and estimates thai are reasonable and prudent; prepare the financi￿ statem¢nls on the going concern b&sis unless it is inappropriate to presume Ihal the charitable ompany will continue in business. The twsttt5 are r¢S￿nsIble for keeping proper ￿OUntIng records which disclose with reasonable acCU￿Y at any time the financial psilion of the charitable company and lo enable them to ensure thal the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the chariiable company and hence for taking rcasonable steps for the prevention and detection of fraud and other irregularities. In 50 far the trustees are aware: there is tm) relevant audit infomiation of which the charitable eompany's auditors are unaware; and the trustccs have tak¢n all steps that they ought to have taken to make them5¢1v¢5 aware of any ￿leVant audil infomiation and to establish that the auditors are aware of that infomiation. AUDITORS The auditors, Bradshaw Johnson, will be propos¢d for re-8Ptx)intment 8t th¢ forthcoming Annuat General Meeting. Rewrt of directors. o stees, i aiin a slrategic re￿r¢ approved by order of the boaxd of tnjslees, as the company and signed on the Eth's beha]f by.. Mrs B G Russell- Secre Page 6

REPORT OF THE INDEPENDENf AUDITORS TO THE TRUSTEES OF HAPPY DAYS CHtLDRENS CIL4RITY Opinion Wc have audited the financial stakments of Happy Days Childrens Charity (the 'charitable ¢ompany') for the year ended 31 March 2025 which compise tbe Ststement of Finallcial Activities. the Statement of Financial Positio￿ the Statement oFCash Flows and nots to the financial statements, including a SUMM￿ of significant accounting policies. The financial reporting framework that has been applied in their prcparation is applicable law and United Kingdom A¢￿UntIng Standards Iunitcd Kingdom Generally Accepi¢d Accounting Practice), including Financial RcRx>rting StandaTd 102 'Th¢ Financial Reporting StaI￿ard applicable in the UK and Republic of Ireland,. In our opinion the financial statements: - give a trne and fair view of th¢ state of thc charitablc Lompany's affairs as at 31 March 2025 and of its incoming resources and application of Tesourc&s, including its in¢om¢ and expenditure, for the year thcn cndcd. - have been prO￿lY prepa￿1 in 1￿cordanCe witb United Kingdom Generally Accepted Accounting Practice, including Ftnancial Reporting Standard 102 The Financial Reporting Standard applicable in tbc UK and Republic oftreland" and - have been prepared in accoTdance with the requiretncnts of the Companies Act 2006. Basis for opinion We conduc*d our audit in accordance with International Standards on Auditing IUK) (ISA8 (UK)) and applicable law. Ow responsibilities under those slandards are fither described in the Auditors, responsibilities for the audit of the financial statern¢nts 5¢¢tion of our rcporL Wc arc indqkndenl of the charitsble company in accordance with the dhi¢al requirements that are relevant io our audit of the financial statements in the UK including the FRC'S Ethical Standard, and we have fulfilled our other ethical resp)nsibilities in accordance these requirements. We ￿lieVe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Coneluslons relating to gokng concern In auditing the f￿anCIal statements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the fmancial statements is appropriat. Based on the wod( we bave perfomied we have not identified any material un¢¢rtainties rel￿1n8 to ¢v¢nls or conditions that, indiNrydually or ¢ollectiv¢ly. may cast significant doubt on the charitsble company's ability to continue as a going concern for a period of al least twelve months from when the fjnancial statements are authorised for issue. Our responsibililies and the responsibilits'es of the trustees with respect to going concern are described in the relevant sections of thi's report. Other infonnation The truste¢s ￿ responsible for the other infomMtioL The other inf0m￿tIOn comprises the infonnation includa in the Annual Repor¢ oiher than the financial statements and our Rq)ort of the Independent Auditors thereon. Our opinion on the financial statements does not ¢ov¢r the other inforn]ation and. except to the extent otherwise explicitly stated in our report, we do not express any fonn of assurance wnclusion ther¢on. In Collncction with OUT audit of thc financial statements, our responsibility is to read the other itJfoLination aniL in doing so, consider whether the other infotination is materially inconsistcnt with thc financial statcments OT our knowledge obtained in the audit or otherwise appears to be materially mi&ststed. If we identify such material inconsisten¢ies or appaTent material misstatements, we are rquired to deteTmine whether this gives risc to a matcrial misstatcmcnt in the Inancial slaiements themselves. Ir, based ihe work we have p¢rfonne(L we conclude that there is a material misstatement of this other infornMtt0￿ we are required to report that fact. We have nothing to report in this regard. Matters on which we are required to report by exception Wc bavc nothing to ￿pOrt in ￿5p￿t of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if. in our opinion.. - th¢ i1)forn￿tIOn given in the Report of the TTUStees is inconsistent in any material respect with the financial statements. or - the charitable company has not kcpt adquatr accounting ￿ordS. or - the financial statements are not in agreement with the accounting records and returns. or - we have not received all the inforn]ation and explanations we require for our audit. Page 7

REPORT OF THE INDEPEIWENf AUDITORS TO THE TRUSTEES OF HAPPY DAYS CHILDRENS CHARITY R¢spon$lbllltl¢s of trust¢es As explained more fully in the Statement of Thistees, Responsibilities, the trustees (who are also the directors of the ch￿itable company for the pu4)oses of company law) are responsible for the PT¢paration of the financial statements and for being satisfied that they give a ttue and fair view, and for such internal control as the trustees detemiine is necessary to enable the preparation of fllwicial statements that are free from n]aterial misstatemenL whether due to fraud or error. In preparing the f￿￿1¢181 statements, the trustees rt responsible for assessing the clwitable companls ability to continue as a going concern, disclosing, as applicable, rclatcd to going collccrn and using thc going concern basis of accounting unless the trustees either intend to liquidate the charitable company OT to cease operations, or have no rcalistiL altcrnative but kn do so. Our responsibilities for the audit of the financial stalements We have been appointed as auditors under Scction 144 of the ch￿ltieS Act 2011 and report in a¢cordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain re&sonable assurdnce about whether the Imancial statcmcnts as a whole are free from material misstaternent, whether due to fraud or error. and to issuc a Rewirt of the Tndependent Auditors thai includes our opinion. Reasonable &ssurdnce is a higll level of aSSL￿anCe, but is not a guarante that an audit conducted in a¢¢oTdan¢c with ISAS (UK) will always detsct a rnatcrial mtsstatement when it exists. Misstatements can arise from fraud or error and are considered rnaterial if, inth'vidually or in the aggregate, they wuld rwonably be expected to infiuence the e¢onomi¢ decisions of users taken on th¢ basis of these financial statements. The extent to which our procedures aT¢ capable of detscling iTregularities, including fraud is d¢tsiled below: We considered the nature of the Clwitable Companys sector and its control environment, and reviewed the Charitable Company's documentation of their policies and procedures relatiog to fiaud and compliance with laws and regulations. We also enquired of manageJn¢nt about their own identification and ￿eSsMent of the risks of irregLdarities. We obtained an understsmditig of the legal and regulatory framework that the Charitable Company operate5 and identifi¢d th¢ key laws and regulations that.. - had a direct effect on the determination of maierial amounts and disclosures in the financial stalements. These included guidance from the UK Companies Act, and Charity Commission. and - do not have a direct effect on the f￿anCIal statements but compliance with which may be fundamental to the Charitabl¢ Company's ability to operate or to avoid a material penalty. We discussed among the audit engagement fram including relevant internal specialists such as tax specialists regarding the oppottunities and incentives that may exist within the orgaDisation for fraud and how and where fraud might ocLur in the fmancial statements. In ¢ommon with all audits under ISAS (UK), we are also required to perform specific proccdures to respond to the risk of managetllent Ov￿TIde. In addressing the risk of fraud through mandgement Ove￿ide of Controls, we tested th¢ appTopriatcness of journal entrics and other adjuslments; assesscd whether the judgements madc in making accounting estimates are indicative of a potntial bias" and evaluated the business rationale of any significant tsansaclions that are unusual or oulside die llOLillal course of business. In addition to the above, ourprocedures to respond to thc risks identified included thc following: - reviewing financial statemeni disclosurcs by testing to supporting documentation to assess compliance with provisions of relevimt laws and regulations described as having a direct effcct on the financial statements" - ￿fOnnlng analyiical procedures to identify any unusual or unexpecied rclationships that may indicat¢ risks of material misstatement due to fraud. - enquiriDg of rnanagen]￿t concerning actL￿1 and potential litigation and Claims, and instances of non-cornpliance with laws and regulations; and - reading minuts of meetings of those charged witb governance, and reviewing (￿reSpOndence with HMRC. A further description of our responsibilities for the audil of the financial statements is located on the Financial Reporting Council's website at www.fr¢.org.uklauditorsresp)nsibilities. This description fonns part of our Report of the Independent Auditors. Page 8

REPORT OF THE INDEPENDE￿ AUDITORS TO THE TRUSTEES OF HAPPY DAYS CHILDRENS CHARITY Use of our report This r¢tK)rt is made solely to the eharitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit WO￿ has been undertaken so tbat we might state to the charitable CoMpan￿S trnstees those matters we are required to state to them in an aUdI￿rS, report and for no other pvryjose. To the fullest extent pennitted by law, we do not accept or assume responsibility to anyone otber than the charitable company and the charitable companls trustees as a body, for our auth't worL for this report, or for the opinions we have fornied. for and on behalf of Bradshaw Johnsim Chartered Accountants StaNtory Auditor Eligible to act as an auditor in ternts of S¢¢tion 1212 of th¢ Companies Act 2¢X)6 Croft Chambers, I l Bancroft Hitchin Hertfordshi SG5 IJQ Page 9

HAPPY DAYS CHILDRENS CHARITY STATELVIEiYf OF Ft¥ANCIAL ACTIvrriES FOR THE YEAR ENDED 31 March 2025 31.3.25 TotAI funds 31.3.24 Total fi￿dS Unrestricted Restricted funds Endowment fimd Notes COME AND EIYDOWMENTS FROM Charitable Ydctivities Holidays and outings 563,913 200,IJOO 763,913 635,240 Activities for generating fimd8 tnvesttnent income 307534 dL677 307034 4,677 410,906 3,980 Total 312Jll 563,913 200,000 1,076,124 1,050,126 EXPENDITURE ON Raising timds 129570 129.570 126.689 Charitable activities Holidays and outings Adminislration 123,031 130589 $72.651 4D,OIM) 735,682 130,589 790,251 134,825 Total 383,190 572,651 40,000 995,841 1,051.765 NET INCOMEI(EXPENDITURE) (70979) (8,738) 160,000 80,283 (1.639) REcoNCIL￿TION OF FUNDS Total funds brought forward 252,663 91,468 344.131 345.770 TOTAL FUNDS CARRIED FORWARD 181,684 82,730 160,000 424,414 344.131 The notes fornj part of these financial statements Page 10

HAPPY DAYS CHILDRENS CIL4RITY BALANCE SHEET 31 Mar¢h 2025 31.3.25 Total funds 31.3.24 Total UnTestTiCted Restricted funds Endowment fimd Notes FIXED ASSETS Tangiblc assets 13 40,083 40,083 34,944 CURRENT ASSETS Debtors Cash at ballk 14 68,446 126503 6&446 369,233 68238 293,242 82,730 160,000 194949 82,730 160,000 437,679 361.480 CREDtTORS Amounts falling due within one year 15 (22217) (22217) (23.188) NET CURREiYf ASSETS 172,732 82,730 160,000 415,462 338,292 TOTAL ASSETS LESS CURRENT LIABILITIES 212015 82,730 160,000 455,545 373,236 CREDITORS Amounts. falling due after more than one year 16 (31,131) (31,131) (29,105) NET ASSFTS 181,684 82,730 160,000 424,414 344.131 FUNDS Unr¢stri¢t¢d funds Restricted funds Endowment funds 18 181,684 82,730 160,OOD 252,663 91,468 TOTAL FUNDS 424,414 344.131 The charitable wmpany is entitled to exeinption from audit under Section 477 of the Companies Act 21M)6 for the year elld￿ 31 March 2025. The rnembe￿ have not deposited notice, pursuant to Section 476 of the Companies Act 2006 requiring an audii of these financial statements. The tnjstees acknowledg¢ theii responsibilities for (a) ensurin8 that the charitable company keeps accounting records that wmply with Sections 386 and 387 of th¢ Companies Act 2006 and preparing financial ststements which give a and fair view of the state of affai￿ of the ¢haTitable company as at the end of financial year and of its surplus oi deficit for ¢ach financial year in accordance with the requirements of Sections 394 and 395 and which otherwis¢ comply with the requiretn¢nts of the Companies Act 2006 relating to financial ststements, so far as applicable to ihe charitable company. (b) These financial statements have been audited under the requirements of Section 145 of the Cl]arÉties Act 2011. The notes forni part of these financial stat¢m¢nts Page 11 continued...

HAPPY DAYS CHILDRENS CHARrrY BALANCE SHEET- continued 31 March 2025 financi were approved by the Board of Trustees and auttK)rised for issue d were signed on its behalf by: on Mrs D F. May - Tn]stee The notes forni part of these financial statements Page 12

HAPPY DAYS CHILDRENS CHAIUTY CASH FLOW STATEMELYr FOR THE YEAR ENDED 31 March 2025 31J.25 31.3.24 Notes Cash flows from operatlng gctivities Cash generated from opcrations Interest elejnent of hire purchase payments paid (80J35) (5,116) {708) (2,088) Net cash used in operating activities {81,043) (7204) Cash floivs from investing activities Purchase of tangible fixed ass¢ts Sale of tattgible fLxed assets Int¢rest received (22.490) 13,IM8 4,677 (31,145) 15.850 3,980 Net cash used in investing activities (4,765) {11.315) Cash flows from financing acdvltles CapiL21 repayments in year Incoffte attributable to endowment Expendilure attributable to endowment 1,799 21)0,1)00 (40,000) 8211 Net cash providL.d by financing activities 161,799 8211 Change in e#$h and cash equivalents ' the reporting period Cash #nd cash equivalents at the ljeginning of the reporting period 7S991 (10.308) 293242 303,550 Cash and eash equivalents at th¢ of tbt reporting period 369233 293242 The notes fotm part of these fllwicial statements Page 13

HAPPY DAYS CHILDRENS CHARITY NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 March 2025 RECONCILIATION OF NET INCOMFJ{EXPENDITURE) TO NET CASH FLOW FROM OPERATING AcfiviTIES 31J.25 31.3.24 Net inc¢Jme/(¢xpenditure) for the reporting period pcr thc Sta¢ement of Financial Activities) Adjustments for: Depreciation charg¢s Profit on disposal of fLKed assets tnterest received Interest elemcnt of hire purchas¢ and fMan￿ l¢ase rental payments Income attributable to endowment Exp¢nditUTe attiibutable to endowment Increase in debtors (D¢cr¢ase}lincreas¢ in crediiors 80283 (1.639) 9,021 (8,829) (3,980) 2,088 (5J57) (4,677) 708 (21JO,000) {3,195} 1,418 (744) Net cash used in operatfions (80J35) (5,116) ANALYSIS OF CHANGES IN NET FUNDS At 114124 Cash flow At 3113125 Net e#sb Cash at bank 293242 75,991 369333 293242 75991 369233 Debt Finance leases {35,689) (1,799) (37,488) {35,689) (1,799) (37,488) Total 257,553 74,192 331,745 The notes forn] part of these fmancial statements Page 14

HAPPY DAYS CHILDRENS CIL4RITY OTES TO THE FINANCLIL STATEMENTS FOR THE YEAR ENDED 31 March 2025 ACCOUNTING POLICIES Basis of preparing the financial statements The r￿k￿ciaL statell￿n￿ of the cllaritable company, wlllch is a public benefit entity under FRS 102, have been prepared in accordance with the ch￿itIeS SORP (FRS 102) 'Ac¢ounting and R¢porting by Charities.. Statement of Recommended Pwtsce applicable to charities preparing their accounts in a￿OrdanCe with the Financial ReFMirting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Income All income is re¢ogmsed in th¢ Statement of Financial Activities once the charity has entitlement to the fjmds. it is probable thai the income will be received and the amount can be measured ￿liablY. Expenditure Liabilities are reco￿)Ised &8 expenditur¢ as soon as there is a legal or Cons1n￿lIve obligation con)n)ittAng the charity to that expenditure. it is probable that a transfer of economic benefits will be required in settlenwit and the amount of the obligation cgn be measured reliably. Expendilure is accountd for on an aca7￿lS 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 a¢tiviti¢s on a basis consistent with the use of resources. Grants offered subject to conditions which have not been met at the year end date are noted as a commilment but not accrued &s ¢xp¢ndittwe. Governance costs The Charity has identified the major costs of govenwi¢e as both external costs related to the Chhrity Auditors and software providers and a proportion of the costs of the Chief Executive. These salary costs have been estin]ated on time spent on t￿￿te¢ related activities. Allocatlon apportionment of costs Staff salaTi¢S are allocated on the following basis:_ Fundraising Direct charitable expenditure Managemeni and admirristration - 34Q/o - 31P/ Tangfible fixed Assets Depreciation is provided at the following annual rates in order to write off each ass¢t over its estimated ￿efvI life or, if held under a fuwice lease, over the lease terni whichever is the shorter. Fixttwes and fittings Motor vehicles 250/0 on reducing balance 250/0 on reducing balanc¢ Taxation The ch￿lty is exempt from corporntion tax on its charitable aclivities. Fund accounthig Unrestricted fijnds can be used in accordance with the charitable obj¢¢tives at the discretion of the trustees. R¢stricted fvnds can only be used for particular reslTiCted purposes within the objects of the clwity. Restiiclions arise when specifi&l by the donor or when fimds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is incluikd in the notes to the financial statements. Page 15 ¢ontinued...

HAPPY DAYS CHILDREIYS CHAIUTY NOTES TO THE FINANCL4L STATEMENTS - ¢ODtinu¢d FOR THE YEAR EIYDED 31 March 2025 ACCOUNTING POLICIES- continued Hire purchase and leasing commitments Assets obtained under hir¢ Purchase contracts or fmance le&ses are ¢apitalised in the Balance Sheet. Those held wider hire purchase contracts are depreciated over their estimated useful lives. Tbose beld under finance leases are depreciated ovcr their estimated useful lives or the le&%e tern), whichever is shorter. Th¢ interest element of these obligations is chatged to the Statement of Financial Activities over the relevant period The capital element of the future payments is treated as a liability. Rentsls paid under operating leases are charged to the Statement of Financial Activities on a straight line b&sis over the period of the lease. Pension costs and other post-retlrement benefits The chaTitable company operats a defmed contribution pension scheme. Contributions payable to the chalitable conipany's pension ￿herne arc cbargcd to the Siatement of Financial Activities in the peri(xl to which thcy Tclatc. ACTIVITIES FOR GENERATING FUNDS 31J.25 31.3.24 Fundraising events 307.534 410,906 INVESTIIIENT INCOIVIE 31J.25 31.3.24 Deposit account interest 4,677 3,980 INCOME FROM CHARtTABLE ACTivfTIES 31.3.25 31.3.24 Activity Holidays and outings Grants and donations 763,913 635,240 RAISING FUNDS Raising donalions and legacies 31J.25 31.3.24 Staff costs Fundraising costs Postage and stationery Motor expenses 96563 19J96 ioJoo 3,111 95,305 17,038 12250 129570 126,689 Page 16 ontinued..

HAPPY DAYS CHILDRENS CHARrrY NOTES TO THE FINANCIAL STATEMEiYfs- continued FOR THE YEAR ENDED 31 March 2025 CHARITABLE AcrivrriES COSTS fiinding of activities (see note Support costs (see nofr 8) Direct Costs Totals Holidays and outings AdD]inistration iOU44 612,6SI 20,787 130589 735,682 130,589 102244 612,651 151 J76 866271 GIL4NTS PAYABLE 31J.25 31.3.24 Holidays and outiThgs 612,651 662,874 SUPPORT COSTS Supp)rt Governance costs Management Finance Totals Holidays and outings Administration 20,787 20,787 130A89 117J76 4J03 8,910 117J76 4J03 20,787 8910 151J76 NET INCOMEI(EXPENDrruRE) Net It￿Orne1(¢xpendIlUTe) is stated after ehargingl{crediting): 31J.25 31.324 Depreciation- assets on hire purchase contracts and finance leases Other operating leases Surplus on disposal of fixed assets 9.660 21,747 (SJ57) 9.021 30,601 (8,829) io. TRUSTEES, REMUNERATION AND BENFFrrs There wcrc no trustees, remunerntion or other benefits for thc year ended 31 March 2025 nor for the year endcd 31 March 2024. Trustees, expenses Ther¢ were no knjstees, expenses paid for the year end¢d 31 March 2025 nor for the year ended 31 March 2024. Page 17 continued...

HAPPY DAYS CHItJ)RENS CHARITY NOTES TO THE FINANCIAL STATEm￿s. eonthiued FOR THE YEAR ENDED 31 March 2025 ii. STAFF COSIS 31.3.25 31.3.24 Wages and salarles Social security costs Other pension costs 252,717 25,510 5,783 250,852 23,838 5.622 284,010 280,312 The average monthly number ofemployees during the year was as follows.. 31.3.25 31.3.24 Fundraising Supp( Administration The number of employees whose employee benefits (excluding employ¢r pension costs) exceed￿ £60.1N)O was: 31.3.25 31.3.24 £60,001- £70,(M)O Key management personnel Key management personnel comprises of thc CEO. Head of TnLSt Fundraising and Beneficiary Activity and Fundraising and Marketing Manager. The remuneration ot the key management personnel of the charity aJnounts to £154,184. 12. COMPARATIVES FOR THE STATEIWIENT OF FtNANCtAL AcfIviTIES Unrestti¢t¢d fund Restri¢t¢d Totsl fimds INCOME AND ENDOWMENTS FROM Charitsbl¢ aCti￿tieS Holidays and outings 635,240 635240 Activities for gcncrating funds tnveslmenl income 410,906 3,980 410,906 3,980 Tot 414,886 635,240 1,050,126 EXPEIYDJTURE ON Raising fimds 126,689 126,689 Charitable activities Holidays and outings Administration 127,377 134,825 662,874 790.251 134,825 Total 388,891 662.874 1,051,765 Page 18 contlnued...

HAPPY DAYS CHILDRENS CHARrrY NOTES TO THE FINANCIAL STATEMENTS. ¢ontinued FOR THE YEAR ENDED 31 March 2025 12. COMPAIL4TIVES FOR THE STATEMENT OF FJNANCL4L AcfiviTIES- continued Unreslricted Restricted fund Tolal funds NET INCOMFJ(EXPEiwfnJRE) 25.995 (27,634) (1.639) RECONCILIATION OF FUIWS Total fimds brought forward 226.668 119.102 345.770 TOTAL FUNDS CARRIED FORWARD 252,663 91.468 344.131 13. TANGIBLE FIXED ASSETS Fixtures and fittings Motor v¢hi¢les Totals COST At l April 2024 Additions Di4)osals 32,402 51,656 22,490 (20511) 84,058 22,490 (20,511) At 31 Manh 2025 32,402 53,635 86,037 DEPRECIATIO At l April 2024 Charge for yeaT Eliminated on disposal 32,401 IQ713 9,660 (12,820) 49,114 9,660 (11820) At 31 March 2025 31401 13,553 45,954 NVT BOOK VALUE At 31 Marcb 2025 40,082 40,083 At 31 March 2024 34.943 34,944 Page 19 onlinued...

HAPPY DAYS CHtLDRENS CHARITY NOTES TO THE FINANCIAL STATEMENfs - eontlnued FOR THE ITAR EIYDED 31 March 2025 13. TANGIBLE FIXED ASSETS- Continued Fixed assets, included in the above, which are held under hire purchase contracts are as follows: Motor vehicles COST At l April 2024 Additions Disposals 51,656 22,490 (20,511 ) At 31 March 2025 53,635 DEPRECIATION At l April 2024 Charge for year Eliminatrd on disposal 16,713 9,660 (12021b) At 31 March 202S 13,553 NET B(M)K VALUE At 31 March 2025 40,082 At 31 March 2024 34,943 14. DEBTORS: AMOUNfs FALLING DUE wrrHtN ONE YEAR 31J.25 31.3.24 Other debtors 68,446 68,238 15. CREDrroRS: AMoiJNfs FALLING DUE WITHIN ONE YEAR 31J.25 31.3.24 Hire purchase (see note 17) Social security and other taxes Accrued expeTJses 6J57 5,737 10,123 6.584 5,503 ii,ioi 22217 23,188 Pag¢ 20 eontinued...

HAPPY DAYS CHtLDRENS CHARITY NOTES TO THE FINANCIAL STATEMEiYfs - continued FOR THE YEAR ENDED 31 M4r¢h 2025 16. CREDITORS: AMOULYTS FALLING DUE AFfER MORE THAN ONE YEAR 31JaS 31.324 Hiie Purchase (see note 17) 31,131 29.105 17. LEASING AGREEMENTS Minimum lease payments under hire purchase fall due as follows: 31J.25 31.3.24 Net obligations repayable: Within one year Betww] on¢ and five years A357 31,131 6.584 29,105 37,488 35,689 I& MOVEMENT IN FUNDS Net movement in fun¢l8 At 3113125 At 114124 Unrestricted funds General ￿nd 252,663 (70979) 181,684 Restricted funds North West NoTth East yO￿h]re West Midlands East Midlands East of England London South South East Soutb West UK Wide Scotland Wales 9988 250 3,000 7,102 14,542 A815 850 800 10,650 10,700 15,771 4,000 1,000 {2,802) 1450 2229 10,898 (6,972) (65) (5,350) 2,400 (3,150) (4,1)IM)) (876) (3,000) (500) 7,186 2,700 5,229 18,1100 7570 6,750 1,500 3200 7,500 6,700 14,895 500 91,468 {&738) 81730 Endowmcnt funds The Edward Gostling Fund 160,0(MI 160,000 TOTAL FUNDS 344,131 80,283 424,414 Page21 continued..,

HAPPY DAYS CHtLDRENS CHARITY NOTES TO THE FINAF4CIAL STATEMEiYfs- continued FOR THE YEAR ENDED 31 March 2025 18. MOVEMENT IN FUNDS- continued Net movement in fund4 included in the above are as follows.. Incoming T¢sowces R￿oUrceS expended Movement in fimds Unrestricted funds G¢nerdl fund 312,211 (383,190) (711979) Restricted funds North West North East Yorkshirc West Midlands East Midlands 64,462 17,210 34,998 65,484 42868 (67264) (14.760) (32,769) (54586) (49,840) (2002) 1450 2,229 10,898 (1972) i 111 East of England London South South East South West UK Wide Scotl8lld Wales Northern JTcland 56,670 8500 17,414 57,344 2V98 135,985 27,760 5J20 1,000 (5&735) (13,850) (IS,014) (60,494) (32,898) (136,861) (30,760) (5020) (1,000) (65) (5J50) 1400 (3,150) {4,000) (876) (3,1100) (500) 563,913 (572.651) (&738) Endowment funds The Edward Gostling Fund 21)0,01)o (40,000) I60,0￿> TOTAL FUNDS 1,07A124 (995,841) 80283 Page 22 ¢ontinued...

HAPPY DAYS CHILDRENS CHARITY IYOTES TO THE FtNANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 March 2025 18. MOVEMEwf IN F[￿S- continued Comparative5 for Movement in ￿ndS Net mov¢rnent in funds At 3113124 At 114123 Unr¢$irlcted funds General 226.668 25.995 252.663 Restricted funds North West North E&st Yorkshire West Midlands East Midlands East of England IA)ndon South South East South West UK Wide Scotland Wales 6,138 3,478 1,500 15,608 3,576 8,600 1.500 6,000 18,890 3,158 28,754 11,400 10,500 3,850 (3228) 1,500 (8,506) 10,966 (1,785) 5.350 (5,200) (8240) 7,542 (12,983) (7,400) (9,500) 9,988 250 7,102 14,542 6,815 6,850 800 10,650 10,700 15,771 4.000 1,000 119,102 (27,634) 91.468 TOTAL FUM)S 345,770 (1,639) 344,131 Page 23 contlnued...

HAPPY DAYS CHtLDRENS CHARITY NOTES TO THE FINANCIAL STATEMEiYfs- continued FOR THE YEAR EL￿ED 31 March 2025 18. MOVEMENT IIY FUiYDS- continued Comparntive net rnovernent in funds, included in tbe above are as follows: Incoming resources Resources expended Movement iti funds Unrestricted funds General fimd 414,886 (388,891) 25,995 Restrlcted funds North West North East Yorksliire West Midlands East Mi(llands East of England London South South East South West Wide Scotland Wales Northem Ireland 81.248 21,129 39,714 81.331 58,099 35,146 12.858 24,611 41,830 21,658 172,265 37.901 2,000 5.450 {77,398) (24,357) (38214) {89.837) (47,133) {36,931) (7,508) (29,811) (50.070) (14,116} (185.248) (45,301) (11.500) (5.450) 3.850 (3,228) 1,500 (8,506) 10,966 (1,785) 5,350 (5.200) (8240) 7.542 (12,983) (7,41KI) (9,51KI) 635,240 (662.874) (27,634) TOTAL FUNDS 1.050,126 (1,051.765) (1,639) Page 24 continuc(L..

HAPPY DAYS CHILDRENS CHARITY NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 M4rch 2025 18. MOVEMENf IN FUiYDS- continued A current year 12 months and prior year 12 months combined position is as follows.. Net movement in fimds At 3113125 At 114123 Unrestricted funds GencTrl fund 226,668 (44,984) 181,684 Restricted funds Nortb West North East Yorkshire Wesi Midlands East Midlands East of England London South South East South West UK Wid¢ S￿tland Wales 6,138 3,478 1,500 15.608 3.576 8,600 1,500 6,000 18,890 3.158 28,754 11,400 10,500 1.048 (778) 3,729 2,392 3,994 (1,850) 7.186 2,700 5229 18,000 7.570 6,750 1,500 3,200 7.500 6,700 14,895 (2,800) (11,390) 3,542 (13.859) (10.400) (10,000) 500 119,102 (36,372) 82,730 Endowment funds The Edward Gostling Fund 160,000 160,000 TiyfAL FUNDS 345.770 78,644 424.414 Page 25 continued...

HAPPY DAYS CHILDRENS CHARITY NOTES TO THE FJNANCIAL STATENtENTS - Continued FOR THE YEAR ENDED 31 Mar¢h 2025 18. MOVEMENT IN FUNDS. contlnued A current year 12 months and prlor year 12 months combined net movenMt in ￿llds. included in the alx)ve at as follows: Incoming resouTces Resources expended Movement iti funds Unrestricted funds Gcncral fund 727,097 (772,081) (44,984) Restricted funds North West North East Yorkshire West Midlands East Midlands East of England IA>ndon South South East South West UK Widc Scotland Walcs Northern Ireland 145,710 38,339 74,712 146,815 100,967 91,816 21,358 42,025 99,174 50,556 308,25U 65,661 7,320 6,450 (144,662) (39,117) (70,983) (144,423) {96,973) {93,666) (21,358} {44,825) (110,564) (47,014) (322,109) {76,061) (17,320) (6,450) 1,048 (778) 3,729 2.392 3,994 (1,850) (2.800} (I lJ90) 3.542 (13,859) (10,400} (10,000) 1.199,153 (1.235.525) (36,372} Endowment funds The Edward Gostling Fund 21)0.{￿0 (40,000) 160,000 TOTAL FUNDS 2.126,250 (2,047,606) 78,644 19. REL4TED PARTY DISCLOSURES The￿ were no related paty transactions for th¢ year ended 31 March 2025. 20. SHARE CAPITAL Th¢ wrnpany is limited by guarantee and has no issued share c4)ital. The liability of members is limited lo £1. Page 26 continued...

HAPPY DAYS CHILDRENS CHAIUTY NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR EPIDED 31 March 2025 21. PURPOSE OF FUNDS The Restrict¢d Funds are to b¢ distribut¢d to Indi￿1dva1S. groups of individuals or su¢h organisations providing services to those individuals in the specific geographical location as defined by the donor. The Edward Gostling fund monies arc to bc uscd towaTds funding thc costs of th¢ servi¢es provided only. The fimd is to be used over 5 years at £40,WO per year. Page 27

HAPPY DAYS CHILDRENS CHARITY DETAILED STATEMENT OF FINANCIAL ACTivfrIES FOR THE YEAR ENDED 31 March 2025 31.3.25 31.3.24 INCOME AND ENDOWMKNTS Activltles for ￿neratIllg funds Fundraising events 307J34 410,906 Investment income Deposit account interest 4,677 3,980 Ch4ritable activities Grants aDd donations 763913 635,240 Total incoming resources 1.1176,124 1.050.126 EXPEIYDITURE Raising donailon$ and legacies Fundraising wages Social s￿UrIty Pensions Fundraising costs Postage and slationery Motor expenses 85,924 &673 1,966 19596 85,289 8,105 1,911 17,038 12,250 2,096 3,111 129,570 126,689 Ch￿1t#ble activities Wages Social security Pensions Grants to individuals 90978 9,184 2,082 612,651 90.307 8,581 2.024 662,874 714,895 763,786 Administration costs Management Wages Social securlty Pensions Rent 8J]d service charges Rates and insurance Computer expenses Repairs and renewals Telephone Postage and stationery Motor expenses Canied forward 75,815 7,653 1,735 14,497 981 2,550 352 2,592 5,151 3,111 114,437 75,256 7.152 1,687 20,41)0 901 2,062 2,5 13 2,552 6,126 2,096 120,745 This page does not fonn part of the statutory fmancial statements Page 28

HAPPY DAYS CHItJ)RENS CHARITY DETAILED STATEMENT OF FINANc￿L A￿1VITIEs FOR THE YEAR ENDED 31 Mar¢h 2025 31.3.25 31.3.24 Management Brought forwanl Sundries Bank charges Staff welfare Hire purchase interest 114,437 381 1,144 706 708 120,745 313 1.161 1.146 2,088 117J76 125,453 Fin4nce Depreciation of tsngible fixed assets IA>SS on sale of tangible fixed assets 9,660 (5J57) 9,021 (8,829) 4J03 192 Support costs Rent and Se￿iCe charges Rates and insurance Computer expenses Repairs and renewals Telephone Postag¢ aud stationery 7250 490 1275 176 1,296 iuJoo 10201 450 1,031 1.257 1,276 12,250 20,787 26.465 Governance costs Accountancy and legal fees 8,910 9,180 Total resources expended 995,841 1,05 1,765 Net incomel(expenditure) 80,283 (1,639) This page does not fomi part of the statutory financial Statements Page 29