Company registration number.. 03518921
Charity registration number.. 1069697
A BREATH FOR LIFE CHILDRENS CHARITY
TRUSTEES. REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
Brown & Co (Kendal)

A Breath For Life Childrens Charity
Contents
Page
Trustees, Report
Independent Examiner's Report
Statement of Financial Artivities (including Income and Expenditu￿ Account)
Balance Sheet
Notes to the Financial Ststements
7-11
The following pages do not form part of the ststutory accounts-
Detailed Statement of Financial Activities (induding Income and Expenditure Account)
12

A Breath For Life Childrens Charity
Company No. 03518921
Trustees. Report For The Year Ended 28 February 2025
The trustees present their report and the financial statements for the year ended 28 February 2025.
Objectives and Activities
Aims and Objectives
Hyperbaric Oxygen Therapy..
The Charity provides hyperbaric oxygen therapy for babies. chIld￿n and adults.
The Centre runs efficiently under the supervision of a salaried rnanager, an administrator and the services of operators.
Relief engineers a￿ brought in when necessary.
Salaries remain the major outlay as it is a service-based Charity that requires trained staff.
Aim..
The objett of the charity remains unchanged, -the relief of sickness in children in particular, but not exclusivelyi through the
provision of services and facilities to promote and protect the health of said children-.
Outlook..
Raising funds is a constant theme in order to keep the seNice open to all. The Charity has decided to charge a basic fee for
adults with free access to oxygen therapy for children.
Achievements and Performance
Main Achievements
Yearly ￿ view.-
Work on the new extension was completed and we had an official opening of the new part of the building in May 2024.
There are still some issues due to flooding that will need to be rectified.
We are open 7 days a week having increased oxygen storage and have further increased the number of oxygen therapy
sessions.
Financial Review
Financial Position
The board are satisfied with the surplus for the year of £68,801 (2024 £46,314) Y4hieh has allowed some of the objectives
to be met and will allow for further impmvements to the facility. The finances of the Charity a￿ set out in the following
pages of the financial statements. The Charity's total reserves amount to £566,656 (2024 £497,855). All the reserves are
unrestricted and are held to allow the charity to continue to operate for a period of up to 12 months should there be a
downtum in income.
Structure. Governance and Management
Governing Document
The charity Is run by a board of Trustees who have ￿malThe￿ constant throughout the year. The Trustees meet ￿gula￿Y and
have kept in touch via zoom meetings, WhatsApp and email. All meetings are minuted.
Reference and Administrative Details
Trustees
Mrs Teressa Waddington
Mr Glenn Stevens
Mrs Zoe Greenwood
Charity Number
1069697
Page I

A Breath For Life Childrens Charity
Trustees. Report (continued)
For The Year Ended 28 February 2025
Company Number
03518921
Independent Examiner
Booksmart Accounting Ltd
Brown & Co (Kendal)
Murley Moss Business Park
Oxenholme Road
Kendal
Cumbria
LA9 7RL
Page 2

A Breath For Life Childrens Charity
Trustees. Report (continued)
For The Year Ended 28 February 2025
statement of Trustees. Responsibilities
The trustees (who are also the directors of A Breath For Life Childrens Charity for the purposes of company law) are
responsible for p￿parIng the Trustees, Report and the financial ststements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Prartice).
Company law requires the trustees to Prepa￿ financial statements for each financial year. Under company law the trustees
must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of
the charitable company and of the incoming resou￿5 and application of resources, including the incotne and expenditure, of
the charitable company for that period. In preparing the financial statements the trustees are required to..
selett suitable accounting policies and then apply them consistentlyi
observe the methods and principles in the Charity SORP-
make judgments and accounting estimates that are reasonable and prudent. and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company
will continue in business.
The trustees are ￿spOnsible for keeping adequate accounting records which disclose with ￿asonable accuracy at anytime the
financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act
2006. They are also responsible for safeguarding the assets of the company and hence for taking ￿0$onable steps for the
prevention and detection of fraud and other irregularities.
The trustees are ￿sponsible for the maintenance and integrity of the corporate and financial information included on the
charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial
statements may differ frorn legislation in other jurisdictions.
Small Company Rules
This report has been p￿pared in accordance with the special provisions ￿lating to companies subjert to the small companies
regime within Part 15 of the Companies Art 2006.
The trustees, report was approved by the board of trustees and signed on its behalf by:
Mrs Teressa Waddington
Trustee
1811112025
Page 3

A Breath For Life Childrens Charity
Independent Examiner's Report to the Trustees of A Breath For Life Childrens Charity
For The Year Ended 28 February 2025
I report to the charity trustees on my examination of the accounts of the Company for the year ended 28 Febnjary 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law). you a￿ responsible for the
preparation of the accounts in accordan￿ with the requirements of the Companies Att 2006 (-the 2006 Art-).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and
are eligible for independent examination, I ￿pOrt in ￿SpeCt of my examination of your charity's accounts as carried out under
section 145 of the Charities Art 2011 Cthe 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 Ststement
I have completed my examination. I confim) that no matters have come to my attention in connection with the examination
giving me cause to believe:
l. accounting records were not kept in respect of the Company a5 required by section 386 of the 2006 Act,. or
2. the accounts do not accord with those records,. or
3. the accounts do not comply with the accounting requirements of seLtion 396 of the 2006 Act other than any
quirement that the accounts give a 'true and fair view, which is not a matter considered as part of an independent
examination,. or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended Prartice for accounting and ￿pOrting by charities applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021.
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.
Booksmart Accounting Ltd
1811112025
Murley Moss Business Park
Oxenholme Road
Kendal
Cumbria
LA9 7RL
Page 4

A Breath For Life Childrens Charity
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 28 February 2025
2025
2024
Unrestricted Unrestricted
funds
funds
Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
other
179,082
20,287
115,998
34,429
199,369
150,427
EXPENDITURE ON:
Raising funds
{130,568)
(104,113)
NET INCOME
68,801
46,314
NET MOVEMENT IN FUNDS
68,801
46,314
RECONCILIATION OF FUNDS:
Total funds brought forward
497,855
451,541
TOTAL FUNDS CARRIED FORWARD
13
566,656
497,855
The notes on pages 7 to 11 form part of these financial statements.
Page 5

A Breath For Life Childrens Charity
Balance Sheet
As At 28 February 2025
2025
2024
Unrestrlcted Restrlcted
funds
funds
Total
funds
Total
funds
FIXED ASSETS
Tangible Assets
io
439,383
439,363
M7,984
439.383
439,383
447,984
CURRENT ASSETS
Stocks
Debtors
Cash at bank and in hand
4.330
21.540
112,438
4,330
21,540
112,438
2,938
47,891
11,840
li
138,308
138,308
62,669
Creditors: Amounts Falling Due Within One Year
12
{11,035)
111,035) (12,7981
NET CURRENT ASSETS (LIABILrtIES)
127,273
127,273
49,871
TOTAL ASSETS LESS CURRENT LIABILrtIES
566,656
566,656
497,855
NET ASSErs
566.656
566,656
497,855
FUNDS OF THE CHARITY
Unrestrirted Funds
566,656
497,855
TOTAL FUNDS
13
566,656
497,855
For the year ending 28 February 2025 the charitable company was entided to exemption from audit under section 477 of the
Companies Art 2006 relating to small companies.
The members have not required the charitable company to obtain an audit in accordan￿ with section 476 of the Companies
Art 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respert to accounting
ords and the preparation of accounts.
These accounts have been p￿pared in accordance with the provisions applicable to companies subject to the small companies
regime.
On behalf of the board
Mrs Teressa Waddington
Trustee
1811112025
The notes on pages 7 to 11 form part of these financial statements.
Page 6

A Breath For Life Childrens Charity
Notes to the Financial Statements
For The Year Ended 28 February 2025
l. General Information
A Breath For Life Childrens Charity is a company limited by guarantee. incorporated in England & Wales, registered number
03518921 and registered charity number 1069697. The registered office is .
2. Accounting Policies
2. 1. Basis of Preparation of Financial Statsments
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and
Reporting by Chanties.. Staternent of Recotntnended Practice applicable to charities p￿paring their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective I
January 20191" Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic
of I￿10nd, and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
All incoming ￿$ourceS a￿ included in the statement of financial activities when the charity is entitled to the income
and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular
categories of income=
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial
activities when receivable. Grdnts where entitlement is not conditional on the delivery of a specific performance by the
charity, are wognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities a￿ inclLJded at the value to the charity where this can be quantified. The value of
services provided by volunteers has not been included.
Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.
Grants, including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in
the year in which they a￿ weivable.
Income from investments is included in the year in which it is receivable.
2.3. Resources Expended
Expenditure is recognised on an accru31 basis as a liability is incurred. Expenditu￿ includes any VAT which cannot be
fully recovered, and is reported as part of the expenditure to which it relates.
Costs of generating funds comprise the costs associated with attrdcting voluntary income.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its artivities and services for its
beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect
nature necessary to support them.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accuwnulated depreciation and any accutnulated impairment losses.
Depreciation is pmvided at rates calculated to write off the cost of the fixed assets, less their estimated residual value,
over their expected useful lives on the following bases:
Freehold
Plant & Machinery
Fixtures & Fittings
Computer Equipment
2¥0 Straight line
25% reducing balan
200/0 Straight line
20% strnight line
2.5. Cash and Cash Equlvalents
Cash and cash equivalents a￿ basic financial assets and include cash in hand and deposits held at call with banks,
other short-term highly liquid investments that mature in no more than three months from the date of acquisition and
are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies
Page 7

A Breath For Life Childrens Charity
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
2025
2024
Unrestricted Unrestricted
funds
funds
Donations and gifts..
Donations and gifts
Gift aid
120,662
58,420
105,394
10,604
179,082
115,998
4. Other Income
2025
2024
Unrestricted Unrestricted
funds
funds
other income
Session income
3,513
16,774
34,429
20,287
34,429
5. Net Income/(Expenditure)
The net income is stated after charging/{crediting):
2025
2024
Depreciation of tangible fixed assets owned
Gain/Loss on disposal of tangible fixed assets
11,120
11,058
(2,181)
6. Analysis of Expenditure
2025
Actlvltles
undertaken
directly
Support
costs
{see note 7)
Total
Raising funds
8,237
122,331
130,568
2024
Activities
undertaken
directly
Support
costs
{see note 7)
Total
Raising funds
10.803
93,310
104,113
Page 8

A Breath For Life Childrens Charity
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
7. Support Costs
2025
Raising
funds
Employee costs
Premises expenses
General administration
Depreciation
29,476
5,257
76,478
11,120
122,331
2024
Raising
funds
Employee costs
Premises expenses
General administration
17,138
3,110
64,185
8,877
Depreciation
93,310
8. Stsff Costs
Staff costs were as follows..
2025.. £25,884
2024.. £14,068
2025
2024
Wages and salaries
Social security costs
25,885
168
14,069
26,053
14,069
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
9. Average Number of Employees
Averdge number of employees during the year was: 3 (2024: 3)
10. Tangible Assets
Land &
Property
Freehold
Plant &
Machinery
Fixtures &
Fittings
Cornp￿er
Equipment
Total
Cost
As at l March 2024
Additions
Disposals
459,601
7,378
820
1,038
1,260
468,837
2,619
(ioo)
1,359
{ioo)
As at 28 February 2025
459,501
7,378
2,179
2,298
471,356
.CONTINUED
Page 9

A Breath For Life Childrens Charity
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
Depreciation
As at l March 2024
Provided during the period
18.636
8,841
1.845
1.383
164
436
208
460
20,853
11,120
As at 28 Febnjary 2025
27,477
3,228
600
668
31,973
Net Book Value
As at 28 February 2025
432,024
4,150
1,579
1,630
439,383
As at l March 2024
440,965
5,533
656
830
447,984
I l. Debtors
2025
2024
Due within one year
Trade debtors
(500)
22,040
47,162
729
Other debtors
21,540
47,891
12. Creditors: Amounts Falling Due Within One Year
2025
2024
Trade creditors
Bank loans and overdrdfts
Taxation and social security
Accruals and deferred income
5,810
1,648
10,000
124
5,101
1,150
11,035
12,798
13. Movement In Funds
Asat28
February
2025
Asati
March 2024
Income
Expenditure
Unrestricted funds
General=
General Un￿strICted fund
497.855
199,369
(130,5681
566,656
Total funds
497,855
199,369
(130,568)
566,656
Asat29
February
2024
Asati
March 2023
Income
Expendlture
Unrestricted funds
General:
General unrestricted fund
451.541
150,427
(104,113)
497,855
Total funds
451,541
150,427
(104,1131
497,855
14. Transactlons wlth Trustees
Page 10

A Breath For Life Childrens Charity
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity
during the current or previous year.
No trustee expenses have been incurred.
15. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure.
16. Company limited by guarantee
The company is limited by guarantee and has no Sha￿ capitsl.
Every member of the company undertakes to contn.bute to the assets of the company. in the event of a winding up, such an
amount as may be required not exceeding £1.
Page 11

A Breath For Life Childrens Charity
Detailed Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 28 February 2025
2025
2024
Total
funds
Total
funds
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts
Gift aid
120,662
58,420
105,394
10,604
179,082
115,998
Other
Other income
3,513
16,774
34,429
Session income
20,287
34,429
199,369
150,427
EXPENDThURE ON:
Raising funds
Opening stock - finished goods
Purchases
Closing stock finished goods
Wages and salaries
Ernployers NI
Subcontrattor costs
Staff entertaining
Travel expenses
Rates
(2,938)
(9,629)
4,330
(25,8851
(168)
(3,118)
(305)
(3,873)
(9,868)
2,938
(14,0691
(2,856)
(iio)
(1031
(211)
(1,639)
(1,260)
(2,4791
1221
(1,5241
(3,594)
1461
(1,0551
17141
(51,4001
16011
(2,7051
1451
(1,8451
11641
(2081
(8,841)
2,181
(2311
(2,935)
(2,091)
(5,1551
(3311
(5,3851
(3,803)
(1,3191
(1,0851
19421
(54,0001
(1,4401
(2,608)
(4101
(1,3831
14361
(4601
(8,841)
Light and heat
Cleaning
Hire and leasing of plant and machinery
Computer and IT consumables
Repairs, ￿newa1$ and maintenance
Insurance
Printing, postage and stationery
Telecommunications and data costs
Accountancy fees
Consultancy fees
Subscriptions
Bank charges
Sundry expenses
Depreciation of plant and machinery
Depreciation of fixtures and fittings
Depreciation of computer equipment
Depreciation of freehold land and property
Loss on disposal of tangible fixed assets
(130,568)
(104,113)
(130,568)
(104,113)
NET INCOME
68,801
46,314
Page 12

Signed By
Date Signed
2025-11-25 09:41:43
Email
accounts@abreathforlife.co.uk
Printed Name
Teresa Waddington
I P Address
90.197.175.246
Browser User Agent
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Name of signatory
Teresa Waddington