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← Caudwell Children

2024-12-31-accounts

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Regulat￿ by CareQuallty Commlssion IJKAS ISOS￿11

WEAREAUK CHARITY THAT SUPPORTS DISABLED AND AUTISTIC CHILDREN caudwell Lkn"Idre

WE BELIEVE EVERY DISABLED CHILD DESERVES CHOICE, OPPORTUNITY AND UNDERSTANDING caudwell Lkn.Idre

caudwell cknildre Vision disabled cNildren families choice, opportiunil,y, underst*anding. dignit,y Mission Pract,ical errioL.ioridl su pport ef,ficient t.NrougN services. compassionate Motto What,ever 99

ontents ag2 5. Charity Details 8. Chairman 'r Ctatcmcnt 9. CEO'S Statement 11. Service Delivery 16. Insights.. Listening To Families 19. Volunteering 21. The Purple People 23. Fundraising Annual Accounts 31. Trustees, Report 47. Auditor's Report 54. Consolidated Statement of Financial Activities 56. Balance Sheet 58. Consolidated Statement of Cash Flows 60. Notes Forming part of the Financial Statements "Daniel can't walk, but he's just like any other 4-yeor-old, full of energy and mischief. Caudwell Children have been absolutely amazing and have made a real difference to our little boy's life. We're now more connected on family days out and Daniel will benefit from this huge gift for manyyears to come"

Founder & Chairman Emeritus Mrjohn Coudwell Board of Trustees Mr Craig Bennett - Chair Mr Brian Caudwell Mrjohnny Timpson OBE Mrs Louise Morris Mr Martin Groy Mr Michael Fenton Ms Matilda Griffiths (Resigned Dec 24) Mr David Canfield Mrs Jacqueline Griffiths Chief Executive Ms Claire Marshall (Appointed Nov 24) Charity Details Caudwell International Children's Centre, Innovation Way, Keele Science and Innovation Park, Newcastle-under-Lyme, Staffordshire, ST5 5NT 0345 300 1348 charity@caudwellchildren.com www.caudwellchildren.com Company no. 3864620 RCN 1079770 SC 043874 Audltors: Haysmac LLP. 10 Queen Street Place, London EC4R IAG Bankers: Barclays Bank plc, 36 Town Road, Hanley, Stoke-on-Trent STI 2PJ Solicitors.. Knight & Sons, The Bramptons, Newcastle-under-Lyme ST5 OQW

Who are Caudwell Children? Caudwell Children is a UK-based charity dedicated to changing the lives of autistic and disabled children and young people. Founded in 2000 in Stoke-on-Trent, we have gradually developed our range of services to meet the needs of our beneficiaries and increased our reach to help as many children as possible. Constantly evolving we provide a wide range of practical and emotional support services for children and young people aged o- 25 and campaign to create a more inclusive world for everyone. Mr John Caudwell Founder & Chairman Emeritus Passionate about providing supporters with complete peace of mind our founder, John Caudwell, generously matches up to one third of all net annual income raised, to help cover core non-service delivery overheads. Mr Caudwell and his family are also the charity's most vocal and passionate supporters; providing regular gifts in kind or event opportunities to assist the charity's fundraising efforts. In 2024 the total value of all Mr Caudwell's contributions (donations & supported fundraising) was an incredible £1,978,215.

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Chairman's Statement Craig Bennett As we prepare to celebrate 25 years since John Caudwell founded the charity, It is clear that we are now on the cusp of an exciting new phase in its development and growth. During 2024 the trustee board and I have supported the operational team to implement significant changes in processes and policies. These changes almost immediately impacted the accessibility and efficiency of our services, resulting in over 21,500 instances of'support to children and families across the UK during the year. It is also encouraging to see the incremental growth in completed assessments and post-diagnostic support from our autism service, where we saw a 39% increase from last year, all delivered by the expert clinical team at our impressive facility in Keele, Staffordshire. In November it gave me great pleasure to welcome Caudwell Children's new Chief Executive, Claire Marshall. Claire's extensive experience in charity leadership and professional fundraising will undoubtedly serve the charity well in the months and years to come and my fellow trustees and I wish her the very best of luck in this new role. As we enter the 25th year of Caudwell Children I would like to express my deepest thanks to every generous donor, supporter and volunteer who has placed their trust in Caudwell Children during 2024, and to the dedicated charity team who work tirelessly to serve the children and families we support.

CEO'S Statement Claire Marshall In the weeks since my return to the Midlands, where I spent much of my earlier career, I have been immediately struck by the commitment and passion within the Caudwell Children team for providing the very best care possible to the children and families we support. This passion forms the essence of what l am quickly beginning to understand it means to be a 'Purple Person,. It is something so organic and altruistic that it is almost palpable as you walk around our wonderful facilities and see the team proudly wearing their purple uniforms or working to support our incredible service delivery teams. Having worked in the charity sector for over 30 years and recently receiving a formal ADHD diagnosis myself, l am motivated and committed to furthering the charity on its path towards achieving our mission to create a better world for all disabled and neurodivergent children. As charities like Caudwell Children grow and mature, so does their need to expand and diversify. Therefore it is our job to listen closely to our stakeholders, to understand what charity they need us to be. and to adapt in order to meet those needs while operating safely, effectively and eff iciently. Alongside John Caudwell, our Board of Trustees, our incredible team, and the collective community of 'Purple People, l am positive that the months and years ahead will see us move quickly in the direction towards our goal and that the changes we implement will have a lasting impact on the lives of thousands more children, young people and families. I'm delighted and proud to be a part of this journey. I'm proud to be 'Purple'.

"It's been really helpful to meet other parents going through the same challenges and made being SEN parents feel less of a lonely place. Plenty of information provided and Emma was very knowledgeable and friendly." caudwell ckn.ldre

rvice Delive In 2024, Caudwell Children delivered an outstanding level of support, reaching more children and families than ever before. While some areas exceeded targets significantly, others highlighted ongoing challenges where additional funding and resources are needed. Our focus remains on increasing accessibility to life- changing services and ensuring every child receives the support they deserve. We are incredibly grateful to our funders, partners, and supporters for making this impact possible. "Prior to Imogen s autism diagnosis, she believed there was something wrong with her. Now she celebrates her autism and who she is. It s given her so many answers as to why she struggles with certain things but excels in others. Caudwell Children has been life-changing" 11

2024 inst.ances support across services Services Unique postcodes support receipt during

2024 Impact + AUTISM SERVICES (CCAS) Autism Assessments Completed: 7261910A of target achieved) Post-Assessment Support Delivered: 2,2Q&{1170A increase} 1321feedback responses - 960h positive and 4% negative + FAMILY SUPPORT Family Support Interactions (Chats, Tickets & Signposting): 4.2 People Reached Through Outreach: 2,3eQ0960A increase) ]Ifeedback responses - 9SOk positive and 5% negative 2 (120% increase) + WORKSHOPS CCAS Next Steps Families Supported.. 2￿(35% of target achieved) CCAS Interventions Suite Families Supported: 2￿7 (165% increase) General Workshop Interventions Suite Families Supported: Total Workshops Del ivered: 5Qll63% of target achieved) 3￿feedbaCk responses- 99% positive and l% negative +THERAPY AND TREATMENT SDR Treatment Plans Pledged.. 2 SDR Operations Pledged: Q (Due to a decrease in demand) SDR Treatment Sessions Delivered.. 92 (29% of target achieved) Conductive Education (CEI Therapy Plans Pledged.. 31 {258% increase) Conductive Education (CEI Therapy Sessions Delivered: 5SQIIIO% increase) feedback responses - 95% positive and 5% Negative Scan the QR code to see how we can help.

2024 Impact SHAPING FUTURES New Learners Enrolled in Employability Programmes.. 121 {116% increase) 216 employability sessions delivered, helping young people develop key skills 6 hours of tailored training provided to ensure meaningful support 2Woung people built confidence and improved workplace readiness of participants progressed into employment, education, or volunteer roles. + SHORT BREAKS Short Breaks Interactions: I,￿{95% of target achieved} Short Breaks Ticket Donations: ],l]Z 03 feedback responses- 100 positive + MOBILITY & SENSORY EQUIPMENT Specia list Equi pment Provided.. 22L(178% increase) Get Sensory Packs Distributed.. I,￿166% increase) Autism Sensory Packs Distributed: 4,fifiQ1133% increase) Wheelchairs Provided: JJQ1131% increase) Sports Equipment Provided.. ￿ {124% increase) JIQ feedback responses - 99% positive (136) and l% Negative (21 Scan the QR code to see how we can help.

Insights: Listening To Families "I don't feel alone anymore. It is an amazing service with great support. I got nowhere with CAMHS for 5years & now I feel we have an excellent support service behind us." 16

2024 F@@dJac + LISTENING TO FAMILIES In 2024 we had a total offjL41 responses to feedback requests 970k of responses were positive and 30h negative POSITIVE FEEDBACK Scan the QR code to see how we can help.

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olunteering At Caudwell Children, our mission to provide practical, compassionate support to disabled and autistic children and their families is made possible through the dedication and passion of our incredible volunteers. In 2024, their collective contributions have been instrumental in extending our reach and enhancing the lives of countless families. "Volunteering not only hod o positive effect on my mental health and wellbeing, but massively increased my confidence as well." 19

2024 Impact + VOLUNTEERING IQ,0￿v01Urnteer hours contributed, valued at an estimated£]53, Growth to 79 active volu nteers by December 2024 PSYCHOLOGY DESIGN SHAPING FUTURES GARDENING PARTNERSHIPS SHORT BREAKS 27 MARKETING APPLICATIONS 27 Volunteer Experience and Development 73 volunteers completed CQC-compliant training modules, including Safeguarding and Information Governance Feedback highlighted that IO0% of volunteers felt confident and supported, while 83°h found it a great way to socialize 200h of volunteers gained employment post-volunteering, with 9% securing roles within Caudwell Children IOQ/o progressed into further education, demonstrating how volunteering contributes to personal g rowth and development. Scan the QR code to see howyou can help.

urple People At Caudwell Children we recognise that our work is emotive and our ambitions are great. We want to change the world, and the only way we will achieve our goal is to work as a team and to work as a team we must look after each other as a family. Our Purple Family. "What is a purple person? Great question, I mean, really greatl Because purple people always ask really great questions. They bring their family, friends, and communities together, and they speak up for what's right. They are kind and hardworking, and they love to laughlA purple person is on everydoy superheroijr The World Needs More Purple People 21

urple People Total Staff 2024: 96 O Accounts/iT/HR/Facilities1111 O Children's Services121) Number of applications: 1275 Number of offers.. 45 O Clinical Services132) Number accepted: 31 Number declined: 14 Volunteer Team131 Number of leavers: 20 Senior Leadership Team110) Fundraising & Events (51 12.40/0 Staff & 250A trustees have Ilved experlence of disabillty/autlsm Applications151 O Marketing & Comms (111 Scan the QR code to join the team!

undraising Fundraising at Caudwell Children plays a vital role in supporting the charity's mission to transform the lives of disabled and autistic children across the UK. Events like the annual Butterfly Ball, Children's Activities Week, and other fundraising campaigns raise much-needed funds to ensure that every child receives the tailored care and resources they deserve. By connecting with communities and creating opportunities for involvement, Caudwell Children's fundraising efforts continue to make a lasting impact on countless families in need. "By selecting Caudwell Children as our 'Charity of the Year,, we've been able to focus our charitoble efforts in a structured and impactful way. This partnership allows us to collaborate closely on clear, measurable goals while also building awareness and engagement among our stakeholders." Likewize - Corporate Partner 23

2024 Income INCOME. £8,2.21,767 2022 EXPENDITIUQE.. 450,307 018,632 2023 EXPENDITUTrE. £6,912,925 388,4'36 2024 EXPENDITURE. £8,851,699 £7,388,436 £8,831,699 Irivest,ments Advice Qaising £Kwa rcnes,., aisinq Donat.ions llegacies •Fiildren's Servic-es 24

2024 + THE LIFE-CHANGERS CIRCLE In 2020 John Caudwell launched his innovative new'Life Changers Circle,, an exclusive network of high-value donors who share the same passion for philanthropy. Each member has donated an initial £IOO,000 and pledged to donate £lmillion each over10 years,. We would like to extend our sincerest thanks to all of the Life Changers Circle members for their friendship and commitment to supporting Caudwell Children. Mark and Cam Shephard (2024) Stephen and Ha Smith (2024) Tom Appleton (2024) Carl and Nlcole Churchlll Oliver and Roisin Chapman Avnish and Anita Goyal Graeme and Leanne Carling Harry and Charlotte Fenner Rishi and Hetal Petal Quentin Esme Brown Lex Van Hessen THE LIFE-CHANGEFtS CIRCLE 'Some Life Changers members have split their contributions between Caudwell Children and Caudwell Youth IRCN 12007571, therefore donating £50,000 per year to Caudwell Children. Scan the QR code to see howyou can help.

2024 + EVENTS Fienowned for our events, they are more than just evenings of glamour and entertainment- they are powerful fundraising platforms that enable us to transform the lives of disabled children and their families. I n 2024, our series of events raised an extraordinary £2,1fi2,IL7 funding vital autism assessments, sensory packs, i nclusive sports activities, and more. From the Gothic elegance of the Moth Ball in London, to the glitz and generosity of Butterfly Ball Monaco, the immersive magic of Fantasia 3, and the festive spirit of Christmas in Manchester, each event demonstrated the extraordinary power of philanthropy and corporate support in action. EJ "Our partnership with Amie Bone and worldcloss event specialists has allowed us to take The Butterfly Ball to a whole new level, and this marks the beginning of a newjourney for Caudwell Children,. one of growth, possibility and life-changing philanthropy." Scan the QR code to see howyou can help.

2024 Fundraising + PARTNERSHIPS Our corporate partners play a vital role in providing life-changing support to disabled children and their families. Through sponsorships, employee fundraising, and event participation, these partnerships drive meaningful change while supporting a culture of corporate social responsibility. We are incredibly grateful to our corporate supporters, whose dedication and generosity continue to unlock potential for the children we support. I n 2024, corporate partnerships col lectively contributed ll27,￿7 . Companies such as Likewize, Radwell International, l Mayfair, Turner & Townsend, Mace, Halcion Express, and EE Smith have played a significant role in championing our cause through fundraising initiatives, sponsorships, and in-kind donations. likewize. Key Fundraiser: Charity of the Year Partner Likewize has been an outstanding corporate partner, raising an incredible £L4,112 through a series of creative and engaging fundraising activities. In addition, the charity has worked with departments across the Likewize organisation to offer neurodiversity and disability awareness training for managers and the wider team as the company demonstrates a commitment to inclusion and diversity. Scan the QR code to see howyou can help.

2024 Fundraising + CHALLENGES Each year we are inspired by the courage and dedication of individuals and communities who go above and beyond, taking on incredible challenges to raise vital funds that change the lives of disabled children and their families. 24 Highligl]ts Skydives.. 12 daring individuals raised funds through adrenaline-fueled jumps. Shark Dive: One brave supporter faced the depths with a thrilling shark dive. London Marathon: 33 dedicated runners participated, achieving a record fundraising total for this iconic event. Rohan's Badmintonathon.. Rohan showcased incredible determination by completing an 8-hour Badmintonathon Radwell International's Climbing Challenge: Radwell International staff reached new heights with a daring climbing challenge that not only tested their endurance but also raised significant funds for Caudwell Children. Nick's Everesting Challenge: Nick took on the gruelling challenge of cycling the height of Mount Everest General Running Challenges: 13 runners took part in various running events, collectively contributing to our mission of supporting disabled children. Scan the QR code to see howyou can help.

2024 Fundraising + GRANTS, TRUSTS & FOUNDATIONS Caudwell Children is if)credibly grateful for the support of grant-making bodies, trusts, and foundations that enable us to deliver essential services for disabled children and their families. In 2024, Caudwell Children secured funding from several key grant providers, allowing us to expand our reach and offer new opportunities to children and young people. These grants support both core service delivery and additional projects designed to enhance the lives of our beneficiaries, The total grant funding secured in 2024 was £lQZ,R￿ enabling us to develop impactful initiatives that fill gaps in statutory provision. + COMMERCIAL CONTRACTS NHS, and Local Authorities: Providing Essential Services In addition to grant funding and public donations, Caudwell Children secures commissioned service contracts with NHS Trusts, local authorities, and private organizations to deliver specialist services to children and families across the UK. Key Contracts Secured In 2024 RlAoELQ￿ntrY N HS Trust Funding to deliver 163 autism assessments or ri Aiming High Activities {Lot l & 2) - 72 children & families / 310 sessions Holiday Activities with Food - 28 children attended /163 sessions Cheshire East Local Authority Short Breaks Activity Sessions - 23 children178 sessions Holiday Activities with Food - 15 children / 60 sessions ta Scan the QR code to see howyou can help.

extend sinc.erest t,hanks everyone supported -,iudwell •Mildreii dlirino c-onl*ribLIt.ion, c'nabled wnet.her financ-ial export,ise iricreasing creat.i ng opporfLinit.y, riumbo'r childreN st.ridcs rowards disabled aut.Ist,ic c-hildren c-.hoice dignit.y Iiiiderst,,Ariding dpservp

Annual Accounts 2024: Trustees, Report "I honestly can't put into words what Coudwell hos done for our child and myself particularlyjust overall. But the cc7115 are always helpful. Its clear I'm speaking to someone who hasn'tjust studied ASD etc. but actually understands with zero judgement." 31

TRUSTEES, REPORT (INCORPORATING STRATEGIC REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024 The Trustees who are the Directors for the purposes of the Companies Act 2006, present their report and financial statements for Caudwell Children for the year ended 31 December 2024. The Trustees confirm that the annual report and financial statements of the Charity comply with current requirements, the requirements of the Charity s governing document and the provision of the Statements of Recommended Practice "Accounting and Reporting by Charites" {SORP 2015) (Second Edition, effective l January 20191. STRUCTURE, GOVERNANCE AND MANAGEMENT CONSTITUTION The Charity is a charitable company limited by guarantee and was set up by a Memorandum of Association on 2Sth October 1999. Its Memorandum and Articles of Association were last amended in 2016. Caudwell Children has no share capital and is a registered charity with the Charity Commission in England & Wales as well as the Charity CommiaJion Scotland. Caudwell Children owns IO0% of the share capital of CCG D&B Ltd. This wholly owned subsidiary operates as a Design and Build Company and is responsible for the design, build and delivery of the Charities new Caudwell International Children's Centre, which opened in September 2018. The management of this subsidiary is carried out on a voluntary basis thus incurring no salary costs and all profits earned are donated back to Caudwell Children. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES Caudwell Children is governed by a 8oard of Trustees which comprises a Chair and Trustees. The Chair is appointed by the Board from the existing Trustees. Trustees are recruited to ensure a broad mix of skills and backgrounds. 32

TRUSTEES, REPORT (INCORPORATING STRATEGIC REPORT} FOR THE YEAR ENDED 31 DECEMBER 2024 The Trustees are responsible for the governance and support the ongoing strategy & vision of Caudwell Children developed by the Senior Leadership Team ISLT} and in conjunction with the children, young people and family engagement groups. The Trustee Board comprises of a mix of parent representatives. medically qualified trustees and those with business, people, and legal specific skills. The Board of Trustees meet at least twice a year (other meetings, communications occur as required) with the CEO and members of the SLT as required who review the progress, priorities, strategic direction, charity governance, performance, charity codes of conduct, risk, to ensure compliance, for example. Responsibility for agreeing key areas of activity and policy is delegated to the CEO & SLT, enabling efficient management and development of the charity, which are reported back into Trustee meetings. The day to day running of the Charity and executive responsibility is delegated to the CEO & Senior Leadership Team. Trustees are appointed for a renewable term of three years and are the directors of the company for the purposes of the Companies Act 2006. POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES All new trustees are required to undertake a comprehensive induction programme and training programme to learn about the work of Caudwell Children, to identify opportunities to become more involved with our work. Trustees are invited to attend events, site visits and additional training. All New Trustees meet with the CEO and SLT to disCUSS: Their role and responsibilities Key documents including the Memorandum and Articles of Association Strategic plan of Caudwell Children The charities focus on outcomes All future plans CQC Governance and Responsivities ISO Policies and Procedures A review of governance is carried out to assess the effectiveness of the Trustees and identify any improvements to governance arrangements. Updates on our work are offered to trustees on a regular basis. 33

TRUSTEES, REPORT (INCORPORATING STRATEGIC REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024 Trustee's Indemnity Each of the Trustees has the benefit of an indemnity which is a qualifying third- party indemnity as defined by Section 234 of the Companies Act 2006. Limits of Liability Trustee Indemnity Corporate Liability Employment Practice Liability Professional Indemnity Fidelity ORGANISATIONAL STRUCTURE AND DECISION MAKING The Charity is driven forward on a daily basis by its CEO and SLT. Each member of this team has clearly defined areas of responsibility and accountability. The Executive Team interact informally on a daily basis, holds weekly meetings and monthly SLT meetings to discuss and implement strategic operational issues and to monitor and control the performance of the Charity against the Strategic Plan. .OBJECTIVES AND ACTIVITIES Vision A world where all disabled children and their families have choice, opportunity, dignity and understanding. Mission Practical and emotional support through compassionate and efficient services. Motto Whatever it takes. 34

TRUSTEES, REPORT {INCORPORATING STRATEGIC REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024 STRATEGIES FOR ACHIEVING OBJECTIVES The following are the five key strategic objectives for the reporting period 2024. l. Flecruit a new Chief Executive Officer and instigate the development of a new organisational strategy 2.Continue to be a leading provider of equipment, treatment, therapies and support to disabled and autistic children 3.Raise the profile and awareness of the charity brand, helping people to understand disabilities and neurodiversity and the impact our support makes to individual lives 4.Continue to develop the infrastructure to enable Caudwell Children to fulfil its mission and vision 5. Expanding the services provided and amend /develop new services to meet the needs of our beneficaries. These objectives are undertaken with the aim of enabling Caudwell Children to provide a continued high-quality service to its target sector of socially excluded individuals. AcfiviTIES & SERVICES FOR ACHIEVING OUR GOALS To transform lives: Family support services and short break activities Mobility and sensory equipment Access to surgeries and treatments Life changing therapy and support programmes for children with brain injuries and their families Sports equipment to enable talented athletes to participate in competitive sport Life-skills and employability support for neurodivergent young people Autism assessments and post-diagnostic support Practical support workshops on a wide range of topics relating to disability and neurodiversity Attend National & International conferences to raise awareness of our work. 35

TRUSTEES, REPORT (INCORPORATING STRATEGIC REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024 PUBLIC BENEFIT STATEMENT Directors of a charity have a duty to report in their Annual Report on their charity's public benefit. In setting plans and priorities for areas of work, as Trustees of Caudwell Children we have followed the latest guidance from the Charity Commission on the provision of public benefit. in accordance with section 17 of the Charities Act 2011. In particular, we consider how acti,vities will contribute to meeting the objectives they have set and focus on the services t.hat will deliver the greatest impact to the most disadvantaged disabled children and their families. In delivering these services, we clearly identify the impact to the children and families we work with and monitor short and long term progress. We are passionate about ensuring our services transform lives and that we continue to learn the most effective and efficient ways to support our beneficiaries. We have demonstrated how Caudwell Children delivers its core charitable objective in the Strategic Report section which sets out our objectives and achievements during financial year of 2024. Caudwell Children is established for the public benefit of children in the community, delivered through equipment, treatment, therapies and support of disabled children and young people, The Charity is established for the public benefit under the following purposes: Relief of poverty and sickness Advancement of education Promotion of equality and independence As Trustees we have considered this matter and concluded., l.That the aims of the organisation continue to be charitable; 2.That the aims and the work done give identifiable benefits to the charitable sector and both indirectly and directly to individuals in need. 3.That the benefits are for the public, are not unreasonably restricted in any way and certainly not by ability to pay; and 4.That there is no detriment or harm arising from the aims or activities. 36

TRLJSTEES, REP (INCORPORATING STRATEGIC REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024 INVESTMENT POLICY AND PERFORMANCE Investments As at 31st December 2024 the charity holds total cash reserves of £8.39m of which £7.02m is deposited in a higher interest bearing instant access accounts. Due to the nature of the reserves currently held for longer term critical therapy and treatment programmes the charity is not in the position to deposit funds into any longer term higher interest accounts. As Trustees. we take a prudent approach when making decisions about investing the Charity's funds. When investing the Charity's funds, we will aim to strike the right balance between: providing the best return on investments with minimal risk; having sufficient funds available to allow the Charity to carry out its purposes effectively; Maintaining, and if possible, enhancing the value of invested funds whilst they are retained. Trustees, Powers of Investment The Trustee Act gives trustees wide powers of investment, including shares in companies: land rented or leased out by the Charity to tenants; interest-bearing loans such as government bonds and deposits at banks or building societies; and units in collective schemes, such as unit trusts. As Trustees, we reserve the right to invest in any or all of such investments. We will not invest in derivatives, private equity schemes, land purchased and developed with a view to sale, works of art, or commodities such as gold or vintage wine, acquired with a view to resale in the future at a profit. As Trustees, we may delegate the management ofthe Chari.ty's investments to a specialist either by investing in one or more collective investment schemes, such as unit trusts; or delegating our investment decisions by appointing an investment manager. 37

STEES, EPORT (INCORPORATING STRATEGIC REPORn FOR THE YEAR ENDED 31 DECEMBER 2024 Investment Parameters and Restrictions Our investment parameters and restrictions are reviewed each year and questioned internally on a regular basis. All available options are weighed against our internal policies so as to maximise opportunities whilst minimising risk and ethical concerns. Given the above the followinq guidelinp.s rpmain in place. All money to be invested at any particular time shall be agreed by the Charity Trustees.At no point should the Charity be without sufficient funds to meet its obligations. A regular cash-flow forecast must be prepared and reviewed before additional investments are made. Investments should be subject to minimal risk. No investment should be made in company securities not listed on a recognised stock exchange or in unit trusts not recognised under the Financial Services Act 2000. There should be no holdings in single company investments. The ethical statement set OLJt below applies to all investments made by the Charity. Revlew The investment policy is reviewed annually by the Board of Trustees and although we are continually looking for investment opportunities our cash flows do not allow us available funds to deposit for the required length of time to benefit from the higher returns. Given the increasing number of children the charity aims to assist and the capital investment required for our new charity building such medium and long-term investments are not practical. 38

TRUSTEES, REP {INCORPORATING STRATEGIC REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024 RESERVES POLICY As Trustees, we regularly review the reserves position to ascertain whether or not the funds being held are adequate for Caudwell Children's work. In doing this we take into consideration the assets required for the provision of the key provision, quality of provision and financial efficiency. The review looks at the nature of income and expenditure streams, the need to match variable income with fixed commitments and the nature of the reserves. A minimum level of unrestricted funds and restricted funds should be maintained, to provide uninterrupted services. Outside of the Capital project reserves, much of the restricted reserves are held for the provision of critical longer-term treatment and therapy programmes. Unrestricted reserves The Charity has historically aimed to maintain free reserves equivalent to no more than six months forward overhead expenditure. At 31st December 2024 unrestricted free reserves (unrestricted funds less amounts included in tangible fixed assets) amounted to £2,469,510 which is equivalent to just over four months forward overhead expenditure. Through its risk management strategy, the Charity also manages risks associated with cash flow, investment and money markets. Free reserves are maintained so that in the event of a sudden decline in income, contractual commitments to staff and funding partners can be maintained. The Charity also held £1,110,000 in designated funds. These funds have been designated for the purpose of matching the funding of various projects. £1,000,000 was designated for the CCAS clinical services to show resilience and guarantee the services for the year ahead. 39

TRUSTEES, REPO (INCORPORATING STRATEGIC REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024 Restricted Reserves In order to meet our strategic objectives and long-term commitments we have specifically raised funds for the following specific purposes: The provision of providing therapies and treatment for disabled children The provision of specialist equipment for disabled children To provide practical and emotional support to disabled children and their families in times of crisis To build, equip and provide Autism assessments from a flagship centre for disabled children as an exemplar of good practice As at the end 2024, £19,592,987 was held in restricted funds of which £16,134,442 is for the sole use of our innovative purpose-built centre for assessment, support and research which is being depreciated over a SO year period. £223,293 is held for our in-house Autism programme. In addition to these £1,706,176 funds are held for treatment, therapy and equipment provision. These funds provide core services, ensuring that we can provide equipment and services for the most disadvantaged and vulnerable families. Our fundraising ensures that funds are solely available for the specific purpose of providing treatment, therapy, and equipment and therefore are not compromised by the planned expansion of our charitable activities. 40

TRUSTEES, REPORT (INCORPORATING STRATEGIC REPORT} FOR THE YEAR ENDED 31 DECEMBER 2024 . F.INANCIAL REVIEW The total income increased this year by £369,803 compared to 2023. Total expenditure increased by £1.918,774 year on year. Charitablè activity.in Scotland As a charity registered in England, Wales and also in Scotland, we delivery our services in all these areas. Caudwell Children offers and provided its services to children across Scotland in 2024 including the provision of the New Get Sensory packs. Financial Planning ' We continue to manage the financial affairs through an annual planning process that aligns operational plans to generating the required resources. This annual plan is reviewed on a quarterly basis to ensure it provides us with the resources to meet the charities goals to achieve the vision. The plan also focuses on raising people's awareness of Caudwell Children, its work, disability and the challenges disabled children and their families face. Cash forecasting is critical to the charity's ongoing success and all funds are held in instant access accounts to allow the SLT and Trustees to be flexible and reactive to the demands on the charity. It is vital that these funds are accessible to provide the equipment, treatment and therapy services and the family support needs. Whilst Caudwell Children rely heavily upon voluntary income generated through individual giving. This year we have continued to receive support from our corporate supporters as well as regular donations from the public. We have also received funding from individual trusts & foundations, NHS and energy Trusts as well as local authority funding. 41

TRUSTEES, REPORT (INCORPORATING STRATEGIC REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024 The charity is committed to grow its service delivery and therefore its fundraising, whilst continuing to focus on efficiency. Whilst we are proud to deliver the highest quality of services, we are equally proud, if not more so of the efficient manner in which they have been developed and delivered in line with the needs of the young people, children and families, focused on a person-centred approach and all achieved by a tremendously well lead and managed team. We are extremely grateful to our committed and generous supporters and volunteers who have given their time and money, and we wish to inspire other supporters to join Caudwell Children's journey to help children, young people and families to receive the support they need so that they can reach their full potential and achieve their ambitions throughout their lifetime. The charity is ensuring the voice of their beneficiaries and stakeholders are heard and can influence change, life plans and societal issues which ensure this can occur, All donors, supporters and partnerships are very important to the team and of course are the back bone of the success of the charity's outcomes. They are supported and are interacted with, with respect and as their requests denote which are reflected in the ongoing donor strategy. Costs of generating funds The cost of generating funds in 2024 was £l,244,499,' an increase of £165,007 on 2023. It costs on average 16.8 pence to raise each £1 which is an increase on the 2023 cost of15.4 pence per £1. We are aware of the need to strengthen and sustain our fundraising whilst continuing to control costs in a challenging economic climate. Throughout 2024 we continued to invest funds to create and enhance a stable long- term giving as well as short-term one-off events with a targeted ROI of 4.1. By employing all of the above processes, the trustees are satisfied that the financial management is well controlled and they and the SLT are fully informed and equipped to manage the current situation we all find ourselves in. 42

TRUSTEES, REPORT (INCORPORATING STRATEGIC REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024 KEY MANAGEMENT PERSONNEL The board of directors, who are the Trustees, and the CEO supported by the SLT comprise the key management personnel of the Charity in charge of directing and controlling. running and operating the Charity on a day-to-day basis. All Directors give their time freely and no Director received remuneration in the year. All Directors expenses and related party transactions are disclosed in note 7 to the accounts. The pay of the SLT is reviewed annually and is increased in line with performance set against pre-defined targets. SLT members have their salaries benchmarked against similar roles in other organisations of a similar nature. Some key strategic targets need to be managed over several years and as such can be incentivised via long term bonuses in such a way which can lead to fluctuations in staff payroll figures year on year. Between October 2023 and March 2024 the trustees board added 5 additional members with differing and complimentary professional expertise. In December 2024 one trustee resigned. RISK MANAGEMENT As Trustees, we are responsible for ensuring effective risk management, and that internal controls are in place to appropriately manage the risk exposure of Caudwell Children. Caudwell Children review their risk management strategy as part of both IS09001 12015) and CQC requirements. We, the Trustees, have completed our annual review of the risk management strategy. I n the course of this review, we considered: the major risks to which Caudwell Children is exposed to the potential impact and probability associated with each risk existing internal controls and accountability for them mitigating actions needed to reduce each risk to a level that we consider to be acceptable. 43

TRUSTEES, REPORT (INCORPORATING STRATEGIC REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023 All of these positions are recorded in a risk reg ister, which will continue to be formally reviewed by the Trustees every year and is regularly monitored by the SLT as part of the ISO & CQC process. The major financial risks are each subject to ongoing monitoring and management. Major projects have formal project leads that scrutinise their progress and ensure they are properly planned, implemented and overseen in various meetings as noted within this document. The internal audit function delivers a rolling programme of risk-based audits independently assessed annually through our external inspection, which reviews progress of audits and follow-up by management. The Charity works closely with its appointed Audit team to mitigate financial risk both on its current active programmes and on all future ventures. Commercial Activities Throughout 2024, we continued to review and develop plans for trading activities including commercial sponsorships and product sales. We will continue to review trading income and the establishment of a trading company taking into account the general economic climate and looking to maximise brand alignment and positioning. Fundraising Activities Following the implementation of the Charities, Protection and Social Investment {PSl) Act 2016, the Charity has reviewed its fundraising activities and confirms that it complies with the regulation. The Charity did not make use of any external fundraisers. No complaints were received in respect of its fundraising activities. Ethical Awareness As Trustees,, our principal responsibility is to act in the best interests of the aims and objectives of the Charity.Caudwell Children's belief is at all times to work with companies who hold similar ethical values to Caudwell Children. 44

TRUSTEES, REP (INCORPORATING STRATEGIC REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024 As Trustees, we will take all reasonable steps, to ensure all potential investments, are done so as to avoid investing in or with businesses where: such investment might conflict, or be inconsistent. with the aims, objectives or activities of Caudwell Children., such investment might hamper the work of Caudwell Children either by alienating financial supporters or potential financial supporters. or by having a material impact on applications from families in need of the Charity's services; such investment is considered to be unethical. STATEMENT OF TRUSTEES, RESPONSIBILITIES As Trustees (we are also directors of Caudwell Children for the purposes of company lawl we are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, we the Trustees are required to,. Select suitable accounting policies and then apply them consistently; Observe the methods and principles in the Charities SORP; Make judgements and estimates that are reasonable and prudent,. State whether applicable UK Accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business 45

IINCORPORATING STRATEGIC FèEPORTI FOR THE YEAR ENDED 31 DECEMBER 2024 We, the Trustees, are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time of the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. We are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection nf frAI Id.And other irregularities. In sofar aswe are aware: There is no relevant audit information of which the charitable company's auditor is unaware., and We, the Trustees have taken all steps that we ought to have taken to make ourselves aware of any relevant audit information and to establish that the auditor is aware of that information. Auditors On 18 November 2024 the company's auditor changed its name from haysmacintyre LLP to Haysmac LLP. Haysmac LLP offer themselves for re-appointment at the next Annual General Meeting. Approval This Trustes. Report, incorporating the Strategic Report, was approved by the Trustees on 23rd April 2025 and signed on its behalf, by: C Bennett Chairman 46

Annual Accounts 2024: Auditor's Report 47

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS AND TRUSTEES OF CAUDWELL CHILDREN Opinion We have audited the financial statements of Caudwell Children for the year ended 31 December 2024 which comprise the Consolidated Statement of Financial Activities, Group and Charitable company Balance Sheets, the Consolidated Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reportinq framework that has k)ppn apDlip.d in their preparation ic applicablc law and United Kingdom Accounting Standards, including Financia Reporting Standard 102 The Financial,Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements., 'give a true and fair view of the state of the group's and of the parent charitable company's affairs as at 31 December 2024 and of the group's and parent charitable company's net movement in funds, including the income and expenditure, for the year then ended., .have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and .have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts {Scotlandl Regulations 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs {UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 48

INDEPEF4JDEbJT AUDITOR'S REPORT TO THE MEMBERS AND TRUSTEES OF CAUDWELL CHILDREN Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Other information The trustees are responsible for the other information. The other information comprises the information included in the Trustees, Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. 49

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS AND TRUSTEES OF CAUDWELL CHILDREN Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: .the information given in the Trustees, Annual Report {which includes the strategic report and the directors, report prepared for the purposes of company law} for the financial year for which the financial statements are prepared is consistent with the financial statements; and .the strategic report and the directors, report included within the Trustees, Annual Report have been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exceptlon In the light of the knowledge and understanding of the group and the parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees, Annual Report (which incorporates the strategic report and the directors, report). We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charity Accounts (Scotland) Regulations (as amended) require us to report to you if, in our opinion: adequate accounting records have not been kept by the parent charitable company; or the parent charitable company financial statements are not in agreement with the accounting records and returns; or certain disclosures of trustees, remuneration specified by law are not made; or we have not received all the information and explanations we require for our audit. 50

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS AND TRUSTEES OF CAUDWELL CHILDREN Responsibilities of trustees for the financial statements As explained more fully in the trustees, responsibilities statement set out on page 45, the trustees {who are also the directors of the charitable company for the purposes of company law} are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the group's and the parent charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or the parent charitable company or to cease operations, or have no realistic alternative but to do so. Audltor's responslbllltles for the audlt of the flnanclal statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists, Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 51

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS AND TRUSTEES OF CAUDWELL CHILDREN Based on our understanding of the group and the environment in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to charity and company law applicable in England, Wales and Scotland, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered tFiose laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006, the Charities Act 2011 and the Charities and Trustee Investment {Scotland) Act 2005. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to posting inappropriate journal entries to revenue and management bias in accounting estimates. Audit procedures performed by the engagement team included: Inspecting correspondence with regulators and tax authorities; Discussions with management including consideration of known or suspected instances of non-compliance with laws and regulation and fraud; Evaluating management's controls designed to prevent and detect irregularities. Identifying and testing journals, in particular those journal entries which exhibited the characteristics we had identified as possible indicators of irregularities. and Challenging assumptions and judgements made by management in their accounting estimates. 52

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS AhJD TRUSTEES OF CAUDWELL CHILDREN Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org. ditorsresponsibil. . This description forms part of our auditor's report. Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, section 4411}(c) of the Charities and Trustee Investment {Scotland) Act 2005 and regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an Auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. 1910512025 Lee Stokes (Senior Statutory Auditor) For and on behalf of Haysmac LLP, Statutory Auditors 10 Queen Street Place London EC4R IAG 53

Annual Accounts 2024: Consolidated Statement of Financial Activities "Thankyou for such an informative and enjoyable day. The staff go above and beyond for both the parents and children. We couldn't ask for a better support service., 54

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 UftRarfcted L*agnated Re5ts1ded T(kn12024 Tdal 2023 genernl lunds funds D(nall￿5 & Wci•s R•i•ing lunds 785.849 1,901,958 429&062 1,(K11,513 40WI.911 1963,501 3.964.759 2,744,216 In¢om from lfi¥eslmonts 344Q24 344.tr24 q657 Total 3P91.831 I29&6￿ 7,3a8A36 7,01&632 Ralglng Funds Costs ofwffi1• 961,965 281533 134V98 1.079,491 Cmrftable acO¥lttes Chfldr•n in tho ccfflrNnly Att•¢￿ •nd A￿•￿￿1 1,541AM 1,052,612 4707,570 52J 249,004 1.330,137 4.587.728 1,24&7C• Tthl 3,S56,071 5275,628 8.831,699 6.911925 Net InccrnB bth trnnshrn (4642401 1979.02¥ 11J432BJ) 105,707 Trnnyhrsb￿n fund% 12 221.678 IJQ.IYIO> 1191.6n) Nd ffK•vemerrt In lunds qKo(KI) 11,171x7011 11N43,20¥ 104707 Td•l fvnd• bnwght fomrd 2,712,072 1,140,IY)O 24615.710 24.510,C63 Tclal funds caThted ft>ThY•fd 2809MO 1,110,IKIO 19,$919fl 24172N97 24.61&79) All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above

Annual Accounts 2024: Balance Sheet "Thankyou for such an informative and enjoyable day. The staff go above and beyond for both the parents and children. We couldn't ask for a better support service." 56

BALANCE SHEET ASAT31 DECEM8ER 2024 COMPANY NO. 3864620 Nole¥ Group 2024 (>oup 2023 Charfty 2024 Chaiity 2023 Flxed Assels Tangiblé asséts 14800,028 15,145,946 14,800,028 15,145,948 Inv•stment In CCG D&8 Lld ¢uff¢nt assets io 2,154,322 2,302,085 1154,322 2,302,325 8,3￿228 9,183,717 1394,228 9,183,477 Ca3h at bank and In hand 10,548,550 11,485,802 10.54Q550 11.486.802 C￿1110￿ amount8 falllng du• wlthln on• If yMr 12.234681) (2.015,988) 11236.682) R015,989) cunvnt 4yets 8,311.889 9.469.814 &311,868 9,489,813 Net agsets 241T2,497 24,615,760 23,171497 24,616,760 Income lunds Réstrictod fvndg Deslgnated funds UThr•￿￿￿•d fvnd• 12 19,592,987 20.7￿,688 19,591987 20,763,888 1,110,000 1,140,0)0 1,110,Q)0 1,140,0 2009,510 1712,072 1409,510 2,711072 23.1rkh97 24,616,780 23,174497 24,615.7&) The net movement in funds for theyear relating to the parent charity alone amounted to a Deficit of (El,443,263) (2023: surplus £105,707) The financial statements were approved and authorised for issue by the Board of Trustees on: 23rd April 2025 and were signed below on its behalf by.. C Bennett Chairman 57

Annual Accounts 2024: Consolidated Statement of Cash Flows "Prior to Imogen's autism diagnosis, she believed there was something wrong with her. Nowshe celebrates her autism and who she is. Its given her so many answers as to why she struggles with certain things but excels in others. Caudwell Children has been life-changing" 58

CONSOUDATED sfATEMEMf OF CASH FLOWS AS AT31 DECEMBER 2024 Noles Group 2024 Gr￿P 2Q3 Cash used In operafjng activitles 15 (1,011953) (575,983) Cash flows Ir¢m lThrfesllng adI￿lleg Intèrest income Purchase of tangible fix*J 8$9ots 344,024 1111561) 309.657 (59.500) Cash used In Invesung actiMtles 2x1.463 250,1 $7 Cash flows from flnjndng actlvllles C••h umd in iln•ncin9 4Ctlvlti•s In¢reage Ide¢Mse) In cash and cagh equlvalents In the year (789,491) 1325.826) cagh and ¢ash eq￿y￿ents at the begiming oithe year 9,183,717 9,509,643 Tolal cash and cash equlvalents ai the end ol the year 8,394R28 9,183,717 Analysls rf ¢asfi and ¢a$h equwaients 2023 Cash in haNI 8.394.228 9.183.717 Toial ¢a$h and cash equlvalents 8,394228 9,183,717 The accompanying notes form part of these financial statements. 59

Annual Accounts 2024: Notes Forming Part of the Financial Statements "Caudwell Children has been amazing, supporting my sons with vital equipment we would not have been able to afford had it not been for the generous funding for the equipment my sons need and have needed over the years." 60

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 . ACCOUNTING POLICIES Basis of Preparatlon The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Fiecommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FF2S 1021 (effective Ist January 20151 (Charities SOFIP IFRS10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006, Caudwell Children meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. Golng Concern Given the charitable company's favourable fundraising record and the level of free reserves available at the year end, the Trustees consider that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis. Basls of Consolldatlon The financial statements consolidate the results of the charity and its wholly owned subsidiary CCG D&B Ltd on a line-by-line basis. A separate Statement of Financial Activities and Income and Expenditure Account for the charity has not been presented because the charity has taken advantage of the exemption afforded by section 408 of the Companies Act 2006. Income Income has been recognised gross on the basis of entitlement, probability and measurement. Donations and other forms of voluntary income are recognised as incoming resources when receivable, except insofar as they are incapable of financial measurement. For legacies, entitlement is taken as the earlier of the date on which either.. the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executorlsl to the Trust that a distribution will be made. or when a distribution is received from the estate. Gifts in Kind income represents various services donated free of charge to charity in relation to all of its activities including the Butterfly Ball. This income is only included in incoming resources when it can be reliably estimated. Investment Income Investment income reflects the amount receivable for the year. Expenditure Expenditure is recognised on an accruals basis. Costs of raising funds are those costs incurred in attracting voluntary income, in particular grant funding and the costs of maintaining the Charity's profile within the sector. Costs are apportioned on the basis of hours worked. Expenditure relating to Children in the Community is the element of expenditure directly incurred in performing these activities. Provision is made for grants when approved by the Trusteeslmanagement. Governance costs include those costs incurred in the governance of the Charity's assets and are primarily associated with constitutional and statutory requirements. Governance costs are now allocated to charitable activities in full. 61

Foreign currencies Transactions denominated in foreign currencies are translated at the rate of exchange prevailing at the time of the transaction. Foreign currency balances are translated at the rate of exchange prevailing at the Balance Sheet date. Foreign exchange gains and losses incurred in respect of service provision are included in the SOFA within charitable activity expenditure for the period in which they are incurred. Tangible fixed assets and depreciation Tangible fixed assets are stated at cost less depreciation. The financial threshold for capitalising an asset is £l,000.Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows.. Fixtures, fittings & equipment 36 months straight line Value of leasehold 125 years straight line Buildings 50 years straight line Accumulated funds Unrestricted funds are general funds that are available for the use at the Trustees, discretion in furtherance of the objectives of the Charity. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts. Designated funds comprise unrestricted funds which have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Pensions The pension costs in respect of the defined contribution scheme charged in the financial statements represent the contributions payable by the Charity in the year. The scheme is closed to new members. The Charity also operates a stakeholder pension scheme open to all employees. Taxatlon As a registered charity, Caudwell Children is potentiall.v exempt from taxation on its income and gains falling within sS05 Income & Corporation Taxes Act 1988 and s256 Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable purposes. No tax charge has arisen in the year Financial instruments Basic financial instruments are initially recognised at transaction value and subsequently measured at amortised with the exception of investments which are held at fair value. Financial assets held at amortised cost comprise cash at bank and in hand, together with trade and other debtors. A specific provision is made for debts for which recoverability is in doubt. Cash at bank and in hand is defined as all cash held in instant access bank accounts and used as working capital. Financial liabilities held at amortised cost comprise all creditors except social security and other taxes and provisions. 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 at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments. Creditors and provisions 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. 62

Employ•• benefits Short term benefits Short term benefits including holiday pay are recognised as an expense in the period in which the service is received. Employee termination benefits Termination benefits are accounted for on an accrual basis and in line with Fris 102. Critical accounting judgements and key sources of estirnation uncertainty In the application of the accounting policies, Trustees are required to make judgements, estimates, and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. flevisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affected current and future period& In the view of the Trustees, no assumptions concerning the future or estimation uncertainty affecting assets or liabilities at the balance sheet date are likely to result in a material adJLJStment to their carrying amounts in the next financial year, 2. DONATIONS & LEGACIES Unrestrictsd Designatod Restricted Total 2024 funds funds funds Donations and gifts GI￿.560 179,289 1,094159 1,7(Kl,719 179,289 Gifs in kind Grants receivable for core activities 2.200.903 1200,903 785.849 3.295.062 4080,911 2023 Comparative Donations & Legacies UnreslTrted Designated Restricted fvnds fijnds fvnds Tolal 2023 Donations and gifts 918,804 36.178 1.105.133 2,023.937 36,178 Gifts In kind Grants receivable for core activities 1,904,644 1,904,644 954,982 3,CMJ9,777 3,964,759 63

  1. OTHER TRADING ACTIVITIES 2024 20rJ 0th0r Tradng Activities Costs of events 2,961501 (1,244498) 2,744.216 (1,079,491) 1.719.003 1,684,725 Included within the above is £1,208,26112022: ￿,205,460) raised for restricted purposes.
  2. INCOME FROM INVESTMENTS- UNRESTRICTED FUNDS 2024 21r23 Interest recekvable 344,024 309.657
  3. EXPENDITURE 8taff D•pr•claiion Prov DD Other costs Grant lundln9 Total 2024 Expenditure ￿ ralslng funas Costs ol Events 447,871 113,003 683,625 1,244490 Expendllure on Charftable acllvllles Children In the comrrnjnity Aclivilies undertaken dir•eUy Athice and Awarwess 79,832 3,383,315 1461147 1,267,589 451613 398,879 319.827 799,623 66,768 818,7SS 1784777 1,334137 T(al 2,247,905 391879 499.598 I￿,&)3 3,38&315 &831.63 64

2023 Comparative Expenditure aff Oepreciauon Other Grant funding Total 2023 DD expen(lliurn on ralslng fimds Cogts of Evarts 378.4 29,51)4 671,581 1,071491 xpenrfrture on eharfiable acllvltles Chil&•n in lh• C+xnnwnty Acllvittes und•taken direcoy Ad¥icé and Awareness 79.832 1.W.403 476,742 1,7￿,683 I.82￿994 l76&731 1,24&709 379,101 84,550 1,218,6TI 37,172 731,795 T(knl l(XI3,882 379,101 151226 2,621053 1,756￿63 0,911925 Included in the above charitable expenses were Governance costs including amounts payable to the auditors of £29,922 incl. VAT {2023: £25,218). Included in the above Other Costs are Support Costs of £1,810,62412023.' EI,810,6241, The support costs are apportioned based on time spent on charity activities. Net movement In funds 2024 2023 This is ststed after ¢harging: Depreciation of tangible fu assets: - crwned by Ihe charity 398.879 379,101 Auditors, remun•ratK>n - audit 27,OCQ 25,218 Auditors, remuneration - non -audit services 2,g22 PensIC￿ costs 89,861 92,356 65

  1. GRANTS PAYABLE Totsl 2024 Total 2023 Recon(xliallon of grants payable Commitments ai 1 January 2024 Grants awarded in the year Amounts pald in the year 1,189,793 3.383,315 (3,113.9(P3) I￿58,221 1,756.663 (2A25,090) Commllmenls al 31 December 2024 1.459,199 1,189,794 Commitments at 31 December 2￿4 are payable as follows: Wthin one year After more than one year 1,459,199 1,189.794 1.459.199 1.189.794
  2. TRUSTEES No Trustees were paid remuneration 202412023 - £Nil). No Trustee Expenses were paid out in 202412023 - £Nill.
  3. STAFF COSTS Number of employees The average headcount of employees during the year was: 2024 2023 Fundraising and ¢harltable aclivities 86 Wages and saaries s￿la1 se¢uiity eosts Olher pensi(￿ costs 3203,707 306,062 89,861 2.831,863 264,IX13 92,356 3￿99.630 3,188222 66

The number of employees whose annual emoluments were £60,000 or more was: 21r24 2023 £60.rx)0 - £70,000 £70.￿0 - £80.000 £80,￿0 - £90,000 £g0.WO - £IC(I.oIxI £100,000 - £110,000 £110,000 - £120,000 £120,000 - £130,OIX) £130.000 - £140,000 £190.000 - £2￿,000 The above bandings comprise of Basic pay + Bonus + all PIID Benefits. The Bonus figures include amounts that although earned and accrued within the financial year may not be paid out for several years as they form part of long term cumulative targets. The Key management personnel of the parent charity comprise the Trustees, the Chief Executive Off icer and the Executive team. The total employee benefits of the key management personnel of the charity were £917,22112023'. £1,077,959). The above figures comprise of Basic pay + Bonus + all PIID Benefits + employers NIC + employers, pension. The above wages and salaries figures include redundancy payments of £nil12023: £nill. There were no outstanding redundancy liabilities as at the year end. 67

  1. TANGIBLE FIXED ASSETS- GROUP AND CHARITY Flxture Fltling5 & Equipment Land & ￿lIdIngS Total Assets C￿1 At 11t January 2024 753,616 16.797￿34 17,551.550 Additi¢XlS 110.405 3,156 113.561 Dkposah At 31 December 2024 864.021 16,801,090 17,66&111 DepreciatKJn At 1 January 2024 671,178 1,734A27 2,405,605 Charge for the Year 66240 332.638 398,879 Dispasals At 31 December 2024 737.418 1067,065 2,804483 Net 8cKk Value At 31$1 December 2024 126.603 14734,025 14,860.628 At 31$1 December f2A38 15.063,508 15,145.946

  2. DEBTORS Group 2024 Group 2023 Charlty 2024 Charty 2023 Sales ledger ¢¢￿trol aCC￿nt Other debtors Accrued incuTre Prepayments Inter-¢ompany debtor 594.541 1088. 1,385,699 1T2.194 1,6￿2.845 274,341 18S,110 239,789 594.541 1.888 l J85.699 172,194 1.W2.845 274,341 185.110 239,789 240 1IS4J22 2,3(r2.085 2.154.322 2.302.325 Included in the above is a provision for doubtful debt of £717.766 During 2024 this provision reduced by £598,807 due to debt written off and increased by £547,029 due to new provisions. The net movement in the provision during 2024 was a reduction of £51,778 68

  3. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR GfOUP 2024 Group 2023 Charity 2Q4 Charity 2Lf23 Trade creditors Grants payable Olher credit(Ys Accruals Other lax and so¢ial security Deferred income Inter•company creditor 191.096 1.459.199 25,082 443.753 194.419 1,189.794 18,467 $23,039 82,853 7,4169 191.096 IA59.199 25.082 441753 85.544 31008 194.419 1.189,794 18,467 523,039 82,853 7,4169 32,IX18 1236.681 2.015.988 2236.682 2.015.989 No deferred income was brought forward and released during the year.

  4. RESTRICTED FUNDS The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes.. ￿0￿M•nt In funds Balanee at I January 2024 8alan¢e at 31 IneoTh expendlture Adjusiments DeceTrtt>er 2024 Charlty 8ulldtng Tr•aknent, Th•Mpy & Equlpmenl (Inc Wheel¢halrs) Autlsm S•rvlc•• Digmai s￿11$ SpoTts Equlpmenl Local Famlly Support Short Breaks Spirtt of 2012 Wami Homes SDR & Appeals Llfe Changers Clrcie Workshops Admln & Managem•nt Total 16,467,081 2.087,040 1332,638) 970.211 {1,381 fv75) 16,134,443 1,706,176 30.000 346,460 1.012,574 {1,277843) 48.595 38.489 162.665) 59,320 7,979 (687,1961 180,575) 141,701 24,176 700,000 79,963 223,292 48.595 80.103 35,088 24,571 18,190 312,160 1,357,599 56.165 (70,472) 32,482 53.203 24,571 18.190 301,798 983,966 (1 S,866) 826,367 (1,200,000) 7,584 11,007 1,357.099 {1,357I99) 18,591 20.763,688 4296,605 {5.275&281 1191.678) 19,592,987 'Adjustments are due to the allocation of LCC funds and the transfer of Designated and Unrestricted funds. IAdjustments need to be netted off to above expenditure when comparing to expenditure in the SOFA) 69

2023 Comparative movement in restricted funds Mov•menl In fundg Balanc• at 31 Docèmbor 2023 1 January 2023 Ineomè Expondlbjre Adlustments" Charity Building Treatment, Therapy & Equipment Wheelchairs) Autism S8rvices Digital Skills Sports Equipm8nt Local Famity Support Short Breaks Spirit 012012 Wann Homes SDR & Appeals Llfe Changers Clrcle Workshops Adrnin & Management Total 16,799,456 1,606,701 1,044.557 (332.3751 (1,297,310) 16,467,081 2,087,040 733,092 416,907 1.068,674 40,749 15,170 1.903 728 60,370 37.615 35.935 59.404 780,959 7,584 1,105,133 19,792,501 4,218,038 (1,139.121) 17,3301 11,904) (12.6861 (62,4961 (14.344) 18,250) 175.368) 346,460 48,595 59.320 59.321 11,958 37,214 1.300 19,495) 311.071 576.640 35,08 24,571 18,190 312,160 1,357,S99 17.053 (1.105.133 (4,056,317) 809,466 20,763,688 *lncludes £IIO,000 transferred from unrestricted as match funding in relation to the criteria of an awarded Grant Charity Bullding The Charity made a long-term commitment to develop a purpose-built specialist children's centre; designed in consultation with children'and families it is a landmark ir) inclusive design, demonstrating accessibility for people with both physical disabilities and neurodiverse conditions. In order to meet t.hp costs of the project and ongoing associated costs the Charity undertook specific fundraising and appeals to generate the significant funds required to make the vision a reality. The new building officially opened in 2019 and this restricted fund will reduce in value of the next SO years as the capital project is depreciated. Treatment, Equipment, Therapies & Wheelchalrs The Charity annually raises money to provide children who meet the Charity's criteria nationally with specialist equipment such as powered wheelchairs not provided by statutory funding, pioneering treatment and therapies and from 2020 our specifically designed Get Sensory Packs, Included within this category are grants totalling £30,000 from the Edward Gostling Foundation. These amounts are to be match funded by Caudwell Children as part of an ongoing multi-year commitment from the Edward Gostling Foundation which will continue to be highlighted in future accounts, 70

Autism Services The Charity annually raises money to provide children who meet the Charity's criteria nationally with holistic therapy and support programmes. This form of funding was ran down through 2017 & 2018 and was replaced by our in house, fully CQC regulated, diagnostic, intervention and research programme. Caudwell Children Autism Service ICCASI from 2019 onwards. This new wrap around service takes place both online and within the award winning Caudwell International Children's Centre. Digital Skills The Charity provides digital skills training to young adults. This training provides young people with the necessary skills to go onto further education or employment. The short term negative balance was caused by the payment in arrears by the initial funder, Going forward balances are all positive. Sports Equipm•nt . The Charities Sports Equipment service provides disabled children and young people with the specially adapted equipment they require to take part in competitive and recreational sports at all levels. Famlly Support Servlces The Charity annually raises money to provide family support services and short break activities, at times of crisis. Short Breaks The Charity is commissioned to delivery short break activities by local authorities. These are delivered in numerous locations depending upon the requirement of the contract. Spirit of 2012 The Charity has been awarded three years funding from the West Midlands Challenge Fund. This funding is being used to support community workshops within the west midlands leading up to the Common Wealth Games held within 8irmingham. Warm Homes The Charity is working with the Energy Trust on a two-year project to support parents / carers of disabled children living in fuel poverty. The charity is working with energy specialists to create a team of disability energy champions who can reach into the commissioned regions and assist these vulnerable families. This fund is in deficit as at 31st December 2022 due to expenditure made in advance of income received. SDR & Individual Treatment Appeals These funds have been raised to fund high value specialist treatments and associated social and rehabilitation costs for individual children. The charity delivers several streams of support for families accessing SDR and post-operative rehabilitation services by assisting the families in their own fundraising or by providing match-funding grants in partnership with other children's charities and the hospitals or rehab providers delivering the interventions. The charity also supports families where necessary with all the arrangements such as hospital costs, flights, accommodation and ongoing physiothera Administration & Management This fund is set up to generate funds for the operating costs of the Charity. This enables monies raised on the other funds to be fully distributed to their causes without the deduction of the running costs of the Charity. 71

12A. UNRESTRICTED FUNDS Included within unrestricted funds is £l.110.000 designated funds. This is made up of £I.000,000 for our Autism services during 2024. £50,000 to be retained for website development and £60,000 for the 'We Are All Different" campaign. As at the year end the Charity had unrestricted general funds of £2,486,568. 13. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted funds Doslgnated funds Restricted funds Total Fund balances at 31 December 2023 are represented by: Tangible fued assets Current assets Credltorn: amounts falling due within year 82.439 3,455828 1 S,063,507 6.889.974 15.145,946 11,485.802 1,140.1KIO 1826,195) 11.189,793) (2,016,988) 2.711072 1,140.0fy) 20,763.688 24615.760 2023 Comparative analysis of net assets between funds Unrestricted funds Deslgnated funds Restricted funds Totsl Fund balances at 31 De¢ember 2022 are represented by: Tangible rued assets Current assets Creditors: amounts falling due within one year 82.439 3,455,828 (826,195) 15,(63.507 15,145.946 6,889,974 11,485,802 1,140,OCQ (1.189,793) IZ011988) 1712,072 1.140,000 20,763,688 24615.760 72

  1. RELATED PARTIES Total donations received from John Caudwell during the year not including Gift Aid, were £1,122,56112023: £1,169,074). including a pledge of £1,094,159 before the year end which is to be received in April 2025.
  2. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPENING ACTIVITIES Group 2024 Group 21Y23 Net movement in funds Add back depreciatiC￿ charge <1.426.205) 105.707 379.102 398,879 Less interest receivable Decrease in debtors (Decrease) Sn creditors Net cash ￿ed In operating actl￿deS 1344024) 130.705 220,692 (1,019,953> 1309,657) 409,521 (1,160,656) 1575,983)
  3. SUBSIDIARY The wholly owned trading subsidiary CCG D&B Ltd was incorporated in the United Kingdom Icompany number 9436124 in 2015 and pays all of its profits to the charity under the gift aid scheme. CCG D&B Ltd operates as a Design and 8uild Company with the sole task of managing the construction of the new International Centre for Childhood Disability. The new centre off icially opened in 2019 and now houses both the charities administration and delivery of services. CCG D&B Ltd is managed and administered on a purely voluntary ba51S by the CEO and the CFO of Caudwell Children. This ensures that there will be no subsidiary running costs incurred by the charity and more importantly any profits earnt by the subsidiary will be donated back to Caudwell Children. CCG D&B is limited shares which are IO0% owned by Caudwell Children. None of the Directors of Caudwell Children sit on the board of CCG O&B Ltd. STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2ff23 Tthl Tumover T(Aal Ccst 01 Sales Gross Profit I ILoss) Administrative Expwses (1,636 {1,388> Profll and Loss on ¢Jrdlnary Actl￿tte5 beforn Taxallon Gift Aid pid Prdlt al￿ (Loss) lor the Financial Year 73

CCG D&B BALANCE SHEET AS AT JI DECEMBER 2024 2024 2023 CuJTent assets Bank D•btor• 240 TcAal Currenl Ass 241 Credttorn: amounts falling du? vrtthln 4)ne year {240) current assets Net assets Capltal and Resems Called up Share Ca￿tal Piofft and Lo 17. PARENT COMPANY DISCLOSURES Income of the charity (the parent company) amounted to £7,405.49412023'. £7,018,633). Net movement in funds amounted to a deficit of £l.426.205 {2023'. a surplus of £105,707), 74

  1. COMPARATIVE SOFA FOR 2023 Unrestrictod Deslgnated g•noral funds funds Restrict•d lufids Total 2023 Tolal 2022 co Donallons & Legacles Ralslng lunds 954,982 1,535.955 3.009,777 1,208,261 3,964,759 2,744,216 3.986.688 4,156.451 Inojme Irom Invegtrnents 309,057 309,657 78.828 T¢)lal 2,800,594 4218,038 7,018,632 8,221.787 •ndlture on, Ralslng Funds Costs of events 863,880 215.611 1,079,491 1,243,780 Chorllablo acllvltl•$ Chlldren In the communty Adv1￿ ond Awareness 1,798,128 974,006 2,789,598 271,642 4,587,n6 4,854,084 1,245,708 1,362,443 Tolal 3,636.074 3,276,851 6,912,925 7.450.307 Nel Income before transfers (835N8IJ) 941.187 105.707 771,460 Translefs belween lundi 12 130,000) 30,000 N•1 movemgfit In funds 1835,480) 130,000 971,187 105.707 771.480 Tolal funds broughl lorward 3,547,552 1.170,000 19,791501 24,510,053 23,738.593 Totsl funds ￿rrI•d forward 2,712,072 1,140,000 20,763,088 24,815,760 24,510.053 75

Myson and I love ¢avdwell Children. We first walked through the dooras a family in despair tlr•d ond drain•d of flghting f•rsvpport. What a breath of fresh air you gave us! S y•arn later, my son is I￿vIng school TrextY￿ra dlfferent ¢hlld with goals! Thank you Caudwell Chlldren for saving us. oPaE?6LgE (Q) caiidwel l Lh.l(Lre Caudwell International Children's Centre, Innovation Way, Keele Science and Innovation Park, Newcastle-under-Lyme, Staffordshire, STS 5NT 0345 300 1348 charity@caudwellchildren-.com www.caudwellchildren.com RBgu lated by CareQuallty Commlssion UKAS ISO gCL)I