Round Table Children's Wish Limited
Charity No. 1060225
Company No. 03298944
Trustees' Report and Unaudited Accounts
31 December 2024
Round Table Children's Wish Limited Contents
| Pages | |
|---|---|
| Trustees' Annual Report | 2 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Summary Income and Expenditure Account | 7 |
| Balance Sheet | 8 |
| Notes to the Accounts | 9-16 |
Page 1
Round Table Children's Wish Limited Trustees Annual Report
The Trustees present their report with the unaudited financial statements of the charity for the year ended 31 December 2024. The Chair of the Trustees is also a director of the charity for the purposes of the Companies Act 2006.
OBJECTIVES AND ACTIVITIES
The principal objective of the Charity is to relieve the suffering of children with life- threatening illness by granting the wish that they most desire in the world.
Public benefit
The charity operates for the public benefit by granting the wishes of children with life threatening illness. The trustees have had due regard to the Charity Commission guidance on public benefit.
Significant activities
The primary aim of the charity is to grant wishes to children with life threatening illness and during the year the number of wishes granted totaled 4 (2023:17). . For privacy reasons, many of the wish details cannot be shared. The number of wishes has fallen, chiefly due to referrals remaining low compared to pre-pandemic levels, requests for financial support that we are unable to assist with, and foreign travel wishes are currently not being accepted. No previously requested overseas travel wishes remain to be fulfilled, all having been converted to UK travel, tangible items or withdrawn
ACHIEVEMENT AND PERFORMANCE
Charitable activities
An example of a Wish granted during 2024.
Drumming Lessons – continued support
Carlos was referred to us by Julia’s House Hospice in Dorset, where he receives respite care. Carlos is 14 years old and lives in Christchurch with his family. He has Duchenne Muscular Dystrophy, a muscular wasting condition. Carlos takes great pleasure in playing the drums and has been having lessons. For his wish he asked if we could support some additional lessons. Other than the enjoyment he gets from playing it is proving very beneficial for his muscle strength. As he is restricted in many activities it also helps him mentally to be so engaged with music.
With the support of his drum teacher, Tim Wheeler, we are delighted to be able to continue to help.
We wish Carlos all the best with his future lessons.
FINANCIAL REVIEW
Financial position
The charity had incoming resources of £61,233 (2023- £106,561) and expenditure of £62,427 (2023£66,487) leading to a total net deficit of £1,194 (2023- deficit of £59,926). The deficit is due to the continued fall in donations income during the year caused by reduced fundraising activity taking place and alterations to giving patterns experienced post Covid. Trustees therefore consider the going concern basis of accounts preparation appropriate.
Reserves at the financial year end amounted to £34,758 (2023- £35,952) of which £28,486 (2023£23,859) is restricted.
Page 2
Round Table Children's Wish Limited Trustees Annual Report
Reserves policy
Reserves are needed to maintain funds so that wishes can be granted and working costs funded when income falls below current expenditure, It is the policy of the trustees to maintain reserves at a minimum level equivalent to three months total expenditure.
This level has been based on an appraisal of the type of income we receive and its frequency. This policy is monitored monthly when reviewing cash flow and reserves and reviewed on an annual basis. The charity defines free reserves as unrestricted general funds less any fixed assets.
At the beginning of 2024 the charity's reserves were at an acceptable level.
At the year end the free reserves of the charity were £6,272 (2023 – £10,805) Whilst this sum in reserves is slightly below the sum required under the charities reserves policy, (2.6 months as opposed to 3 month) it is anticipated, with gift aid due, that the 3 months cover will be returned during February and as such not deemed a risk
REFERENCE AND ADMINISTRATIVE DETAILS
Company No. 03298944
Charity No. 1060255
Principal Office
14 Alder Hills Poole BH12 4AS
Registered Office
14 Alder Hills
Poole BH12 4AS
Directors and Trustees
The Director of the charitable company is its Chair of Trustees for the purposes of charity law.
G.J. Meadwell
Trustees
S. Holt (Resigned 18 December 2024)
A. Hussain (Resigned 18 December 2024)
G.J. Meadwell D.P. Sharp (Appointed 18 December 2024) M. Newby (Appointed 18 December 2024)
Company Secretary
P. Farnfield
Page 3
Round Table Children's Wish Limited Trustees Annual Report
Accountants
Bunbury Bookkeeping Ltd
17 Bunbury Road Bury St Edmunds Suffolk IP32 6HU
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the Board
G.J. Meadwell Trustee
Dated 31[st] October 2025
Page 4
Round Table Children's Wish Limited Independent Examiners Report
Independent Examiner's Report to the trustees of Round Table Children's Wish Limited
I report to the charity trustees on my examination of the financial statements of Round Table Children's Wish Limited for the year ended 31 December 2024.
Responsibilities and basis of report
As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act).
Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in accordance with section 386 of the 2006 Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act 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 accounts 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.
Melane Camden FMAAT FCCA Bunbury Bookkeeping Ltd 17 Bunbury Road Bury St Edmunds Suffolk IP32 6HU
Dated 31[st] October 2025
Page 5
Round Table Children's Wish Limited Statement of Financial Activities
for the year ended 31 December 2024
| Notes Income and endowments from: Donations and legacies 4 Charitable activities 5 Investments 6 Other 7 Total Expenditure on: Raising funds Charitable activities Other 8 Total Net gains on investments Net expenditure Transfers between funds Net expenditure before other gains/(losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds 2024 £ 24,613 29,219 2,081 320 |
Restricted funds 2024 £ 5,000 - - - |
Total funds 2024 £ 29,613 29,219 2,081 320 |
Total funds 2023 £ 55,888 47,066 3,607 - |
|---|---|---|---|---|
| 56,233 9,148 3,089 49,817 |
5,000 - 373 - |
61,233 9,148 3,462 49,817 |
106,561 8,423 32,639 125,425 |
|
| 62,054 - |
373 - |
62,427 - |
166,487 - |
|
| - | - | - | (59,926) - |
|
| (5,821) - |
4,627 - |
(1,194) - |
(59,926) - |
|
| (5,821) 12,093 6,272 |
4,627 23,859 28,486 |
(1,194) 35,952 34,758 |
(59,926) 95,878 35,952 |
Page 6
Round Table Children's Wish Limited Summary Income and Expenditure Account
for the year ended 31 December 2024
| Income Interest and investment income Gross income for the year Expenditure Interest payable Depreciation and charges for impairment of fixed assets Total expenditure for the year Net expenditure before tax for the year Net expenditure for the year |
2024 £ 59,152 2,081 61,233 61,943 - 484 62,427 (1,194) (1,194) |
2023 £ 102,954 3,607 |
|---|---|---|
| 106,561 | ||
| 165,018 15 1,454 |
||
| 166,487 | ||
| (59,926) (59,926) |
Page 7
Round Table Children's Wish Limited Balance Sheet
at 31 December 2024
| at 31 December 2024 | |||
|---|---|---|---|
| Company No. 03298944 |
Notes | 2024 | 2023 |
| £ | £ | ||
| Fixed assets | |||
| Intangible assets | 12 | - | - |
| Tangible assets | 13 | - | 484 |
| - | 484 | ||
| Current assets | |||
| Debtors | 14 | - | 5,322 |
| Cash at bank and in hand | 36,638 | 53,157 | |
| 36,638 | 58,479 | ||
| Creditors:Amount falling due within one year | 15 | (1,880) | (23,011) |
| Net current assets | 34,758 | 35,468 | |
| Total assets less current liabilities | 34,758 | 35,952 | |
| Net assets excluding pension asset or liability | 34,758 | 35,952 | |
| Total net assets | 34,758 | 35,952 | |
| The funds of the charity | |||
| Restricted funds | 16 | ||
| Restricted income funds | 28,486 | 23,859 | |
| 28,486 | 23,859 | ||
| Unrestricted funds | 16 | ||
| General funds | 6,272 | 12,093 | |
| 6,272 | 12,093 | ||
| Reserves | 16 | ||
| Total funds | 34,758 | 35,952 |
For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The directors acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with the Companies Act 2006 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year which comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Trustees on 31[st] October 2025 and signed on its behalf by:
G.J. Meadwell Trustee/Director Page 8
Round Table Children's Wish Limited Notes to the Accounts
for the year ended 31 December 2024
1 Accounting policies
Basis of preparation
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) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes.
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Income
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable.
Page 9
Round Table Children's Wish Limited Notes to the Accounts
Expenditure
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Intangible assets 20% on cost Fixtures & Fittings 20% on cost
Freehold investment property
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
Stocks
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Page 10
Round Table Children's Wish Limited Notes to the Accounts
Trade and other creditors
Short term creditors are measured at the transaction price. Other 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.
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
Receipt of donated goods, facilities and services
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
2 Company status
The company is a private company limited by guarantee and consequently does not have share capital.
3 Statement of Financial Activities - prior year
| Income and endowments from: Donations and legacies Charitable activities Investments Other Total Expenditure on: Raising funds Charitable activities Other Total Net income Net income before other gains/(losses) Transfers between funds Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds 2023 £ 36,296 47,066 3,607 - 86,969 8,423 25,718 125,425 159,566 (72,597) (72,597) (1,000) (73,597) 85,690 12,093 |
Restricted funds 2023 £ 19,592 - - - 19,592 - 6,921 - 6,921 12,671 12,671 1,000 13,671 10,188 23,859 |
Total funds 2023 £ 55,888 47,066 3,607 - |
|---|---|---|---|
| 106,561 8,423 32,639 125,425 |
|||
| 166,487 | |||
| (59,926) | |||
| (59,926) - |
|||
| (59,926) 95,878 35,952 |
Page 11
Round Table Children's Wish Limited Notes to the Accounts
| 4 Income from donations and legacies Donation Gift Aid Legacies Grants 5 Income from charitable activities Fund Raising & Event Income London Marathon Round Table Clubs Other runs 6 Income from investments Rents received Deposit account interest 7 Other income Lottery |
Unrestricted Restricted £ £ 12,413 - 5,802 - - - 6,398 5,000 24,613 5,000 Unrestricted £ 2,985 24,574 1,660 - 29,219 Unrestricted £ 636 1,445 2,081 |
Total 2024 £ 12,413 5,802 - 11,398 29,613 Total 2024 £ 2,985 24,574 1,660 - 29,219 Total 2024 £ 636 1,445 2,081 Total 2024 £ 320 320 |
Total 2023 £ 28,226 7,570 500 19,592 55,888 Total 2023 £ 8,217 25,281 13,303 265 |
|---|---|---|---|
| 47,066 | |||
| Total 2023 £ 1,111 2,496 |
|||
| 3,607 | |||
| Total 2023 £ - |
|||
| - |
5 Income from charitable activities
Page 12
Round Table Children's Wish Limited Notes to the Accounts
8 Expenditure on charitable activities
| Bank loan and overdraft interest payable Employee costs Motor and travel costs Premises costs Amortisation, depreciation, impairment, profit/loss on disposal of fixed assets General administrative costs Legal and professional costs 9 Net expenditure before transfers This is stated after charging: Depreciation of owned fixed assets Independent Examiners fee 10 Trustee remuneration and expenses |
500 Unrestricted £ - 29,707 2,648 3,891 484 11,452 1,635 49,817 2024 £ 484 |
Total 2024 £ - 29,707 2,648 3,891 484 11,452 1,635 49,817 |
Total 2023 £ 15 87,154 9,781 5,780 1,454 20,632 609 |
|---|---|---|---|
| 125,425 | |||
| 2,400 2023 £ 1,454 |
The nature of the reimbursed expenses
There were no trustees remuneration or other benefits or expenses paid for the year ended 31 December 2024 or for the year ended 31 December 2023
11 Staff costs
| Staff costs | ||
|---|---|---|
| Salaries and wages Social security costs Pension costs |
2024 28,270 744 693 29,707 |
2023 85,363 541 1,250 |
| 87,154 |
No employee received emoluments in excess of £60,000.
The average monthly number of full-time equivalent employees during the year was as follows:
| Head Count | 2024 Number 2 2 |
2023 Number 4 4 |
|---|---|---|
Page 13
Round Table Children's Wish Limited Notes to the Accounts
| 12Intangible fixed assets Cost At 1 January 2024 At 31 December 2024 Amortisation and impairment At 1 January 2024 At 31 December 2024 Net book values At 31 December 2024 At 31 December 2023 13Tangible fixed assets Cost or revaluation At 1 January 2024 At 31 December 2024 Depreciation and Impairment At 1 January 2024 Depreciation charge for the Year At 31 December 2024 Net book values At 31 December 2024 At 31 December 2023 14 Debtors Other debtors Prepayments and accrued income |
2024 £ - - - |
Development costs £ 4,560 4,560 4,560 4,560 |
Total £ 4,560 |
|---|---|---|---|
| 4,560 | |||
| 4,560 | |||
| 4,560 | |||
| - - £ 7,272 7,272 6,788 484 7,272 - 484 |
- | ||
| - | |||
| Total £ 7,272 |
|||
| 7,272 | |||
| 6,788 484 |
|||
| 7,272 | |||
| - | |||
| 484 | |||
| 2023 £ - 5,322 5,322 |
Page 14
Round Table Children's Wish Limited Notes to the Accounts
| 15Creditors amounts falling due within one year 2024 2023 £ £ Trade creditors - 6,199 Other taxes and social security 114 7,205 Other creditors 66 - Accruals 1,700 8,621 Deferred income - 986 1,880 23,011 16 Movement in funds Incoming Restricted funds: At 1 January 2024 resources (including other gains/losses) £ Resources expended £ Gross transfers £ At 31 December 2024 £ Restricted income funds: A Cooper Dean– Dorset wishes 3,120 - (373) - 2,747 A Cooper Dean – Dorset & Hampshire - 5,000 - - 5,000 Tayside NHS 15 - - - 15 Jims 60th 613 - - - 613 National Lottery Award for all 5,450 - - - 5,450 Souter Foundation Winchester Wish 346 1,000 - - - - - - 346 1,000 National Lottery- UK National Lottery- Wales 3,519 9,796 - - - - - - 3,519 9,796 Total 23,859 5,000 (373) - 28,486 Unrestricted funds: General funds 12,093 56,233 (62,054) - 6,272 Total funds 35,952 61,233 (62,427) - 34,758 Purposes and restrictions in relation to the funds: Restricted funds: A Cooper Dean Restricted for wishes in the Dorset & Hampshire areas Tayside NHS Restricted for wishes based in Scotland Jims 60th Restricted for wishes based around Stourbridge National Lottery Award for all Restricted for wish development (NE,S &NW ) Souter Foundation Restricted for wish development in Scotland Winchester Wish Restricted for wish development in Winchester National Lottery Restricted for Wishes based around Birmingham and Wales |
15Creditors amounts falling due within one year 2024 2023 £ £ Trade creditors - 6,199 Other taxes and social security 114 7,205 Other creditors 66 - Accruals 1,700 8,621 Deferred income - 986 1,880 23,011 16 Movement in funds Incoming Restricted funds: At 1 January 2024 resources (including other gains/losses) £ Resources expended £ Gross transfers £ At 31 December 2024 £ Restricted income funds: A Cooper Dean– Dorset wishes 3,120 - (373) - 2,747 A Cooper Dean – Dorset & Hampshire - 5,000 - - 5,000 Tayside NHS 15 - - - 15 Jims 60th 613 - - - 613 National Lottery Award for all 5,450 - - - 5,450 Souter Foundation Winchester Wish 346 1,000 - - - - - - 346 1,000 National Lottery- UK National Lottery- Wales 3,519 9,796 - - - - - - 3,519 9,796 Total 23,859 5,000 (373) - 28,486 Unrestricted funds: General funds 12,093 56,233 (62,054) - 6,272 Total funds 35,952 61,233 (62,427) - 34,758 Purposes and restrictions in relation to the funds: Restricted funds: A Cooper Dean Restricted for wishes in the Dorset & Hampshire areas Tayside NHS Restricted for wishes based in Scotland Jims 60th Restricted for wishes based around Stourbridge National Lottery Award for all Restricted for wish development (NE,S &NW ) Souter Foundation Restricted for wish development in Scotland Winchester Wish Restricted for wish development in Winchester National Lottery Restricted for Wishes based around Birmingham and Wales |
2024 2023 £ £ - 6,199 114 7,205 66 - 1,700 8,621 - 986 1,880 23,011 Resources expended £ Gross transfers £ At 31 December 2024 £ (373) - 2,747 - - 5,000 - - 15 - - 613 - - 5,450 - - - - 346 1,000 - - - - 3,519 9,796 |
|---|---|---|
| 23,859 5,000 |
(373) - 28,486 |
|
| 12,093 56,233 |
(62,054) - 6,272 |
|
| 35,952 61,233 | (62,427) - 34,758 |
Page 15
Round Table Children's Wish Limited Notes to the Accounts
17 Analysis of net assets between funds
| Unrestricted funds £ Fixed assets - Net current assets 6,272 6,272 18Reconciliation of net debt At 1 January 2024 £ Cash and cash equivalents 53,157 53,157 Net debt 53,157 19Commitments Operating lease commitments Pension commitments 2024 £ The pension commitment at the balance sheet date amounted to: 65 20 Related party disclosures There were no related party transactions for the year ended 31 December 2024 |
Restricted funds £ - 28,486 28,486 Cash flows £ (16,519) (16,519) (16,519) |
Total £ - 34,758 |
|---|---|---|
| 34,758 | ||
| At 31 December 2024 £ 36,638 |
||
| 36,638 | ||
| 36,638 | ||
| 2023 £ 1,002 |
||
The company is limited by guarantee and has no share capital; thus no single party controls the company
Page 16