DAFFODILS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021 AZETS DAFFODILS LEGAL AND ADMINISTRATNE INFORMATION Trustoos Mr R Hayes MrsA JOr￿S Mrs L Edsall Mrs H Henderson Mrs L Peters Mrs R Foley Mtss S Brown MTS A VIfiIIBms Mrs E Large Mrs T Waltham Mrs H Hughes (Appointed 13 November 2020} Charity numbof 1080579 Prlnclpal addrnss 2844 New Street Mold C￿d Uniled Kingdom CH7 1NZ Ind•pgnd•nt oxamlner Azets Brynford House 21 Brynford Street Hotywell C￿d United lfjngdom CH8 7RD DAFFODILS CONTENTS P•9• Trustee5' report Independent 6¥￿Ine￿a report 11 Statement of financi81 athilt 12 8918rbCe Sh￿1 13 Notes lo the financial stat•rnents 14-23 DAFFODILS TRUSTEES. REPORT FOR THE YEAR ENDED 31 AUGUST 2021 The Iwstees present their report and financial statements for the year ended 31 August 2021. Thè financial statements have been prepared sn accordano with the accounting poticies set out in note 1 to the financial statements and compty wrth the chartys constitution. the Charibes Ad 2011 and°AccountTng and Reporting by Charitses.. Statement of Recommended PRcb"ce applicable to charities preparing Iheii accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective 1 January 2019)". Objo¢tives and actlvttlas The trustees remain committed lo delivering the obje¢tNes ot the ch8nty which are". "The Teh'ef of children and young people wtth physicat or mentsl disabilttles by the provision of re￿eation or other leisure-time occupatsons for them and their famrfles and carers wilh a view to integrats.ng them Into society and improving their conditions of lrfe". Daffodils, a¢hieves these obj'ectives by oryanising social actrvitw for its beneficiaries. These actwitiey Cater for the broad range of disakn"lities with the ethos very mu¢h about l#hole lamilies, spending quality bme logether in a safe and fvn environment The activities provided by DAFFODILS create safe &nvironment5 allowing Children and Youn9 Pegplg With disabilities. wth their siblings and their parents, to praelice and prepare for social integration and thereby n8gatin9 th9 isolatin9 effect that disability ha6 on the whole family. Impact of COMD 19 DAFFODILS continued to deliver 8n adapted prc¥3ramme of events arKI exrAtrsions due to the Covid-19 pandemic and the programme adjusted lo the changing restrictions on gatherings. We have worked dosely wilh the Flinlshire COVID compliarKe officei to ensure ¢JJr Tisk assessments and adopted practices are In 1fft8 with the latest guidance. The programme of events has moved throughout the ygar from Zoom get togethtsrs for qurLzes and karaoke, lo craft parcel deliveries. to group W￿kS in county parks. lo sm811 booked get together5 and we have ended the DAFFODILS y&er with a full summer programme and our lar9est excursion ever. As the county starts lo come OLrt of COVIO restric*ons and groups of people are Sts￿ng lo get together again, there is much lalk about the negative effect of social i%olat]on on people's wellbeing. This is something that DAFFODILS has aKvays reccgnised and al the heart of our oty'e¢lives. 1$ the drtve to reduce the isolation caused by disabilty on the chitdrgn and young Feople of Flintshire. The trustees have paid due regard to guidance issued by the Chanty CommissKJn in decKling what activrties the charty should undertake. DAFFODILS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2021 Aehlev•ments aml performance Charltable a¢tivltles DAFFODILS ddiveied 160 leisure e¥ents for children and young people with disabilibes and their families 8nd carers. These events lTrdyded.' _ Christmas giotto Youth clubs IFrrd8y ￿IghtS) Leisure eenlre afternoons -windTviduallteam sports, f￿e play and swimming AAS and crafts Oppo￿nItieS Coach th'p5 to museums. theme Forks. elo Country walks Sensory and soft play sessions Cinema Throughout the period of COVtD rethbon$ we Maintained engagement with all members Maintained ZOOM drop in coffee momings, KARAOKE se88ions and ZOOM Quiz events Continued trj provide welfare support to member8 These activitie$ had provided over 50.000 hou￿ of much negded respit& DAFFODILS TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021 Fundlng DAFFODILS is reliant on the generosty ol grant hjnds and we work hard to en6ure the ne8d$ of our members are aligned witti th8 outcomes and goals of both OUT existing and new funder DAFFODILS has maintained a strong relationship wth both its long-tem) funders who we enter into three, four- or fiv&year funding plans with and those fundeTS who prefer to fund one off projects. Together thoy have generously provided us with an annual Income of over £132.350 We have begn in ckjse contact swih our fvnders throughoLtt the COMD-19 restrictx)ns. and they are fully aware and supportiv¢ of our approach. The events that have had to be postponed have had the funding rollerj over into next year. contin￿e to achieve the desired aims and outcomes of our funders and by U￿ng our'parenl in att&ndanco' delivery mcéd. we can maximise the benefft of each gene￿S donat￿n. In the year end8d 31 August 2021. DAFFODILS was ab￿ trj conts"n￿ to offer much needed Tesprte to famllies across Flintshire coping with CYP with additrfMal needs. Community Links DAFFODILS 1$ very much a member led orgoni38tion. Ail members have numerous opportunitss to suggest ideas for the charity and to contributo lo strengthening DAFFODILS. Fe•dba¢k Whilst the fact5 and figures in this yearfs statements demonsliate the effectiveness and efficiency of the DAFFODILS organisat￿l￿, the foltowing Statements ftDm members better artiruk*e the drfIerer￿ OAFFODILS has made to them. Family comments.. - Daffodi18 has been an ￿portant part of our lives for the last 12 years or $0. would be extrernely lost without the fn"endship. kjyalty and support that we get from attending. It has been so haTd not to be able lo attend as normal the last year 01 so but the incredible hard work all the staff have put into deliveries and organising bingo events and qu￿ZeS has been amazing. We are counts.ng down the days until we ean retum to our biggest famity in Flinlshire. My chlldren absolutety love DAF.F.O.D.l.L.S. V* have SIn￿gled being PJcked down with both our children being Autistic. Tha packs delivered absolutety made their week, especially coming from yourselves, somewhere where beiftg themselves is ￿ceptable Wè aven managg(l a couple of swimming sessions during relaxation of rules which absolut8ly did the world ol good for my chiklren. They are mosl comfortablo with activities arranged wrth D.AF.F.O.D.I.LS. Thank you so much. It means so much to us the sUPPOrt and friend￿ faees of all thè st3ff. We love the bingo and all the craft packs and treats. We don't know what we woukl do ¥￿thout you. Thank you so very much. Throughout the l¢xkdown Dafft￿lIS have conb.nued to supwrt and help. nothing is ever too much trouble, all staff vriJl go out rf theirway to assist in any way they carL DAFFODILS TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021 Family Gomments". - This year has been Iraumalic for my famity bul the support we've recetved from Daffodils h8s been 8 trgmondous help. The stsff go OLrt of their way to make sure ¢r8ft pgcks and bingo treats and prizes are delivered in all weathers_ Ju81 knthving a SLtrprise is on the way works wonders and knowing Wendy and Anita are just at Iht end of the phone lo chal to is wonderful. v￿.d be 1081 wrthoul our wonderful dafl's family. Thank you to Daff¢xlil8. suth an 8m8zing group we are so gratefvl to all th& Daffodils 8taff and membèrs for their dèdKation and support for our Children. Ft's been a difficuit lime for u8 •ll and Daffodils hav• gone Ihe extra mile to ensure our f8mil*s supported. Zoom meets, bingo. qu￿ time craft packs wè never ha so much to do. We miss the Daffodds ovenl8 bul are hoping lo be bad( together with you all 800n. Daffodils have been amazing for u5 dufing ￿dOWn. The activities given to us have kept my small peopl• busy and knowing they were there for support whon and rf we needed It was reassuring and very wèlcomed. Daffodils ha8 always bo•n a fants8lic group to be a part of but during tho pandemlc they h8v• r8811y stsppod up anoth81 gearl Our lamily has engaged more this last twtsfvo months than we have been able ID in a few years. Daffodi19 Staff have provided a constant In unwlaln tim•s, some slruclurg. friandship, 8UPPOrt and a¢tivili*s we can all do from home. I think receiving the Graftjackn'vlty packs has been my daughter, favourit•, The ￿lIe on her face when exkknring them was fftym oar to oar. Tho 8UPPQrt from Daffodils during lockdown has been amazing. The deliveries have been the hlghlighl of our weeks. Bingo and quLzze8 have kept us entgrtained and rt's been lovety b￿.n9 able lo chat to the 818ff and other m•mbers and we Ganl w811 lo see you all again 800n. Covrd has affected evwything that my children kn¢y*. Bul tha one Ihing D•ffodil8 h8$ brought Is litue brt of nomality and routine. Not the nomial routine bul plenty ol art and crafts paths, Sweets. qutt nights. blngo, zoom night and catch4Jp zooma. All thèse really have mado a huge difference lo our lamiSy. l ¢an'l th8nk DÈffodil$ land all the 8taffj for the support, encouragement and help ov•r this y••r •nd y•?r¥ before. Daffodils has helped my daughtsr In 80 many w8y8. Aknys there to talk to and she's kJved hovSng 811 the art packs and goodies fmm them. and the bingo and zoom6. It has b￿n a very ￿￿Th￿tt l(m•, bul they have gone above and beyond to help famdies and tho children and young peopl8. Daffodils arn truly amazing, my dau9ht•r and I ha￿ b•en thoroughly blown away with how they have 8till managed to keep ovsrybody's spirits up. Bingo, zoom qurz'j. aftewschool meeting¥ and not lo mention all the craft packs and Spaven5 grft8 are just a few things that spring lo mind that have been excellent. W9 ¢an'l thank you anough for everything you have dw. Canl wait to get back to seeing a51 our friends again proporfy. IVS been 80 hard for 8ome lamilies bLsI lefs keep golng foThMrd and we wlll be back soon having fvn. Tho SUPPOrt 1$ amazing my son rgalty struggled in down but a¥ $¢)on as l ¥•id Daffodils eraft Pack wa$ coming. he got so excited and a massive smile came on his face, il gave him something to look forward lo and cheer him upl The staff have been amazing always there for yOLb. My son ean'l wait for aclrvllles lo start again he loves all aspeci3 of DafftKlils In lock down 8nd out of knk down thank you to every ong of you, you are all amazing. Due to th$ pandemic DAFFODILS has begn a god$8nd as it ha8 given oui famits and my mums household plenty of a¢tivilie5 such a5 craft, cooking [)￿oUring bwks antj qur￿e$ onfine. Daffodils has been extremety supportive and amazing throughout the pandemi¢ wth lovely slaff coming to delivgr the grft pad($. ensuring we arè f7pI alone. alst) been supporb"n9 online and In zoom meetings. Thankg go much. DAFFODILS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021 Famity ￿rnMents: . Having DAFFODILS around has been a great Support. even when we can't get to them, they drop actlvilies off to us. Wrthoul that 5UPPOrt the various Irxkd¢)wns would have been a much more dfftult tirne in our household Daffodils has be8n amazing we have been j￿nIng in with the bingo zoom and irs so nlc•, evÈryone is so helpful and supporting. I still canl believe hcrti tovely everyone is and all the lovety packs we have been given, I can't thank you au enough. Daffodils has been fantast￿ through lockdown: a real lifeline to us. Staff go above and beyond for children and parents. The packs have been amazing and gave the Children something lo kjok forward to whilst we h8ve been stuck in this past year. Huge thank you for all staff members. k)ckdown would have been very drfferenl for us without Daffodils. The 5UPPOrt that DaffodilB have gtven my famity during the past year and over several lockdowns has been invaluable. We particularly appwialed the craft pack deliveries. which gave us the opportunity to have some Fosilive, loyely conversations wrth the team- people my girls knew. The (Yaft pack5 themsefves were a￿ayS a hil 85)d helped us to get creative, COMP￿19 s¢hookvork. and to Just relax doing something we loved. We also really enjoyed the zoom quizzes and bingo sessions. which again gave our children a chance to interact with others and we loeked fo￿ard to these èach wgek. really appreciate the lime. effort and thought that went into each and every event and treat that Daffodi15 provided. ￿￿'re very lud(y lo be part of such an amazing group of peopk. Thank youl IAÈ have been so grateful for the support Daffodlls offers. The delNeties throughout these tough limes meant my daughter knew she still iEkJnged to Daffs and her friends were slill there. Slaff are amazing. Looking foTward to me¢ting up when tt is safe lo do so. Daffodi18 are an amazing SUPPOrt to my famify and all Ihe staff yo above and beyond ft)r the children and parents. The packs have been arn￿l￿g for the children to have something to look forward to and pul a SMI￿ on thek faces during these difficuh time Thank you for the support during this pandemr through the Z¢)om catch•UPS. Zoom Bingos, Zt)om Quiz, Art and Craft pad(s, Spavens Packs. Sport5 Equipment. Daffodils ￿rt￿.nty has been our lifeline thi$ past 12 months and we as a family would be kJs1 without you. Daffodils have been a constant support. providing practical advice, actNtÈies, treats and online entertainment throughout ihe Pandernlc. The support they provide is invaluable and we can't wail to seè everyone again face to face. Thank you. Daffodils have been wonderful and so resourceful In the way they have supported ils members during this very Challenging year. Thank you for the fab bingo and c¥aft pack deliveries we have appreciated this so much. Fab work guys! Our son loves his visits frcffl the team and hi8 treats. It can be easy to take for granted. but you and the leam have realty helped him through this difficult time. Thank you so much aThJ keep up th8 great work you are (loing I would just lfri e lo say what a wonderful group we all belong to. this yèai has been a massive pain but I for one would like lo say a huge thanks, ffirsty to Anita for all of her hard work behind Ihe scenes fund raising and keeping the ftjnds going. A huge thanks to all of the Hay&s family for all of your hard work organising packs, sorting deliveries out: zoom quiz nights, zoom bir@0 Iwhich was great fijn) trip$ out when we could, wizz kids. Thanks to the staff who have played their part during the year. I think without Daffodils, this ye8r would have been a lot harder l)ut knowing thèrè was someone al the end of the phonèlmessengeT an¢J gifts for us to eat and make Ipaint was Something to look forward to throughout this whole pandemic so once again Thank you and here's to hopelulty a bit more nomiality next year ViÈ have definrtety feh support8d by Daftodil& l am always rèwnmending people to join. DAFFODILS TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021 Famity ¢ommonts.' _ appreciate all thg hard wot* all the staff put onto exh event we do to ensure aur kids ar￿ young adults are safe happy and wen. Looking forward to seein9 you all 4ain soon. Daffodils have been brilliantl This year would have been much harder without everything. Viéll done all the team, you have all definitety made this year a litde easier. Canl wait till we can all They have done us proud this year. 2020 has been a tough, tough year tor us. Big well done lo all stsff memters you should be very ptoud of Yourse￿e5. I really donl knoyw what we would do without Daffodi15 they have 011 been amazing. Fantastsc effort all conceffled. are proud to be members ol Daffodils slnce my daughter was 3. Through these tOLbgh times when you ¢an feel qurte isolated. Daffodils are thère for us all tying their very best to brighten our days, a￿ayS looknng for ideag lo help our young people. Thenk you so much for today, Oaffodils. Our daughters thoroughly enjoyed meeting Santa and the gids are very appreciative of their Ihoughthjl grfls_ Thank you for coming up with such crgalNe 8nd kind ways to make Our young people so happy. You're all fabulous! Merry Chllstmas Thank you so much Daffodils ftsr a great experEnce today at the 2020 grotto. ￿4t you do and what you aro able lo keep doing is arnazing. As we drove away our stsn sa￿l.￿hat a lovely Grotto" Thank you for the aetivities and the chance to see Father Christsn88, our son has had a lovely Daffodils weeken¢J. All your hard work is much appreciated. My daughter F¢alty enjoyed herself. She couldnl ask for much more, Father Christmas and her staff. Thank you. Daffodils for a well or9anised safe visit to see Santa. Still making it feel rt magical. made some yummy cakes loo. My daughter is normalty terrified of this kind of thing and after wondering rf she would go in she did il and eame out smilingll Once again great effort from Daffodths. Felt so emotional being back 81 Sychdyn. Thank5 to 811 the team for putting on thi8 fantastic grotto. absolutety k)v¢d il. You have all been so amazrng al year. w0￿1ng through the pandemic and kopl us feeling part of an aniazing comfflunty. Thank YDU, Daffodils for a bn"Ih'ant afternoon of bingo and Ihank you for all the lovely pti2es and for evorything you hav¢ done thi5 year. Thank you, DAFFODILS, for all the support though a very drff￿u￿ year. Thank you. Daffodils, for your support and for keeping spirits high this Christmas. Had fun playing bingo and singing Christmas songs this afternoon. Thank you. DAFFODILS, for &verything you do. Thank you so much for arKJther gre* ixngo we jove Joining in it has brightened up our day aftei rough week. I wanted to say a big thank you as these packs have been a lrfe saver with everything the main one bein9 timo for the boys to sit down whilst I get a cuppa and 5 mins to myseif, thank you. Had an amazing night at woZK￿ with DAFFODILS! My daughter especially bved making Iriends with others who helped her overcome her fear of slides! I have twer beon able to get her to go down a slide until tonight and after that I couldn't get her off it so a very proud momentl Thanks again to daffodils for all you do. Thanks so much for this moming. A trip to tho b9ach was akvays a thoT8. Thanks today il w88 wonderful and the boys had a blasL Thank YDU, Daffodils, for organL8iNJ the gel together today. We had a great bme. Thank you for a lovely day at th8 Ixach. Daffodils. ￿ k)ve finding new places to expiore. Lovely lo be back wrth our friends Lovety lime al the beach thank you Daffodils. Great to see everyone Fab day at the beath! It was Iovety to see everyone having so much fun be back DAFFODILS TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 AUGUST2021 Family comments.. Our first day OLrt Sin￿ all Ihis. tegan. Lovety to spend rt wrth Daffodils. Thank You everyone fur all the organi$ing and support on the dayl We loved IL Thank you all for a fab time at the fam park today. Gr9at to see so many friendty facas. Thank you for all of the time and effort you put into organising activities Lovely day at Greenacres animal fami. thank you Daffodils again and wag lovély to speak to other faMil￿s, e￿h time we come we meet someone new. it's great. Lovaly day at the fam) with D.A.F.F.O.D.I.LS. lovely Sunny day b)0. ThankB for organrzlng and getting so m8ny families out and 8lJouL NKe to see everyone again. Thank you, Dèffodils. We had a kjvety few hours at the Fam Pafk this afternoon We had a great time al G￿enacreS Animal Park. It was lovely to see you all again. Thank you so much for a really enioyabEe Ginema evening. First try for us and it definitely won't bo the last Thank you 80 much for m8king us feel so wekome, my son loved every second. See you all ￿0￿. Had a lovely afternoon meeting new mums, and my daughter had a lovely line. Great to be back at Youth Club tonight. Boys had 8 great lime Thanks Daffodils kids enjoyed ￿1zZ KKIS last night. ￿ can't W8it for the Cinema. Hu9e thank you to all the DAF.F.O.D.l.L.S team. You've mado us so welcome this year and our summer an absolute blasL My boys love bein9 membeT5 we can't thank you enough xx We had a lovely day on our last Daffodils trip 2021. Thank you Had an absolute amazing time thank you again to all at D8ff(Klils for another fantastic day. Thank you everyone at Daffodi18 that have helped in creating these amazing summer hollday memories for our son. He's lov&J every trip but today was definitely his favourite G￿at day al Daffodils for the last trip of the Summer wth our daffs lamity. Amazing tsme at Holywell Seisure centre today thanks Daffodils l&am we all enjoyed it. Fab day al Hotywell today. thanks stsff for the Laughs in swimming. I￿S greal lo be logether and we had $0 much fun. First time alAppW'acks and the kids absolutely loved rt there. thank you to everyone at daffodils Thank you for a lovely 8ftemoon. Daffodils. Thank you for the laughs, support and normality you creats in our drfricult timè_ First time back post covid. Thank you for putting these events on ff has been great m*ting p￿PIe and getting to know the staff. Great bme at Mold yesterday. ktds loved the swimming, my son ￿ now swimming withoL+I his )loaL so proud, thank you Daffodils. Financial revlew Re86rves po15cy The ch8riV5 reserves are 9enerated from Ullrestricled sourtes i.e. donations, fundraisin9 and admissions. and are ieviewed annually. Daffodils have maintained its financial feserves in line with tts intemal policy. The reserves achiew two aim$. Fifstly, rf we are unable lo secure lulure funding Streams the charity can manage its affairs in a prOfe￿I0nal and controlled way and bring the charity to a suctessful ck)se wrthout any outstanding liability and with phased withdTawal of support to our membe¥s, many of whom have DAFFODILS as their principle SOU￿ of respile. Seeondly, that current and future funders can be assured that DAFFODILS will ¢ontinue. a$ ft always has. to uliltse their Specific funding to achieve Iheir individual outcomes. The trustees have assessed the major risks to Wh￿ the ¢hanty is exposed, and are Satisfied that systems are in place to mrtlgale exposure to the rrtaior risks. DAFFODILS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021 Daffodils has achieved exGeptional perfts￿an￿ this year and has delrvered much needed benefit to the Flintshire children and young people'5 di5abtlity communty. Al this kn"me. COVID-19 restri¢b"ons are easing but ha¥e not trased to the point where DAFFODILS can resume its preV￿￿S successful actwib.es often with groups of 100+ peopbB from 30+ knilw al a single evenL Our hope for next year is that we (an ease back into the new nomial. and re￿rn lo a planned programme of attended events, whilst still adopts'ng the positive benefits of remote member engagem¢nL With the continued professionalw) of our staff, generosty of our fvThJers and the commitment and drive of our trustèes and other volunleets, our benafKiaries can look forytsrd to much needed respite in 2021r22 which will align to the Welsh Assembly and Govemmenl guidance. Stru¢tur•. governance and management The charity is controlled by its govèming i%xumen( a deed of trust. and constitutes an unincotporated charity. The Irustee8 who served during the year and up to the dats of swJnalure of the f￿anCIal statements wero.. Mr R Hayes MrsAJones Mrs L Edsall Mrs H Flende￿on Mrs L Pelers Mrs R Foley Miss S Brown MrsA Vlftlliams Mrs E Large Mf$ T v￿tthaM Mrts H Hughe8 I￿ointed 13 November 20201 Rocrultment and appolnlm•nt of new Iwstoes The members of th8 gToup will nomlnate and ￿e¢t, from amongst Ihe membership, a Chairperson, Secretary and a Treasurer and a committee consisting of not less than four members or no mora than fiftean members who shall hold oifLe from the conclusion of that meeting. The commlttee may also from time to time co-opt persons fKym outside of the membership provided that the number of COvOPted Iruslees does not exceed one third, to a m8￿muM of th￿, of the total membership of the ' Board. As the consltlution requires. the Daffodils executive ¢ommittee retire from office at each Annual General Meeting and are required to be rnminated and then r&eJected should they wish to continue in office. The outgoing committee at the 2021 AGM will have a colkntive experience on the DAFFODILS execulwe exceeding 50 years. Their volunlary commtlm¢nl to the charrty is a comer $tsine of the tharity'5 suc￿58 and it is wth great hope that they will all seek r&eJe¢tKIn. Arrangements arè in place lo hotd the 2021 AGM online whilst $tr"Il achieving the requirements of th& constilutK)n. DAFFODILS TRUSTEES, REPORT (CONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2021 Organisational strncture The Board of Trn$tee$ 15 responsib￿ for the stTategic diwtion and pdicy of the charity. The day to day running of the ¢harity is delegatsd to a small number of part time staff, who arp supported by volunteers. Induction and training of tru5tee$ All new committee members understand they are acting as trustees and are invrted lo attend a training meeting to famdiarisa themselves wth the charity and the context within Wh￿ 11 operates, Ihe training session Covers.. 1. The ob]igations of the Iruste8'. including charty commissw)n guidance documentation on the subject. CCO3 - The Essential Trustee What you need to kncm. 2. The main documents whkh set out the opet81ional frwnework of the charty induding the Constitution and operational poltcie& 3. Resourcihg and the cuuent financial positK)n as Get out in the L7test pubfished ac(xunt& 4. Future plans and objectives. Rl$k management The Trustees have 8 duty to identy and rev*w the risks to whi¢h the Charity is exposed and to ensure appropriate conlrols are in place to provide reasonable assuran￿ against and el￿1. All procedures are periodrcally r8¥iawed to ensure that they continue to meet the needs of Ihe char¢ty. In 2020121 the Tnjslees have revisited th& Charity Commission guKlan¢e 'Hallmarks of an effective charity, and have agreed there are adequate intemal controls in pl￿ to cover ary significant risks to the Charity. They wlll, of course, continue to monitor and review the risk assessment pr￿sS on an ongoing basis. trustees have reviewed the latest gU￿anCe from the Chartty Commission whKh w85 niade available in February 2021,. the full committee reviewed ea¢h of the guides n8mely Charrty purposes and ruies.. To ensure complkqnce vrith our consttlubon Managing charity finances." To ensure that funds are property accounlgd for Managing conflicts of interest in a charity.. To ansurè that decisions are based only )n vthal's best for your ¢haiity Making decisions at a charity." To ensure the decision pr￿sS is dear and inf0m￿d at to send to the Charity Commission and how to get help". To ensure trustees understand th? role of the Charity Commission The exercise confimed the InJst*s understsnding of their roles and responsibilbties. the trustees are Confident that DAFFODILS cOnt￿nueS to operate. effictenfty. eff8thiyely and within all Charity Commlssion guidance. GDPR The trustees continue to ensure cc¥npliance wrth the Data Proteclion Act 2018 IGDPRI. The overarching policy i8sued to each member famrfy ￿th a privacy [￿lice detailing how their data is managed. All of our members have given us th￿'T fulty infomied consent to manage the dala we need to manage the charity in #n efficient and effective way. Qur GDPR Prift¢iples - We will prucess all personal dats fairfy and lawfvlly. - We will onty process personal data for specifMI and lawful purposes. - ￿ will hold relevarrt and accurate person￿ dala. - We will not retain personal dats for longer than is r￿CeSSary. DAFFODILS TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021 he tfUSteets' report was aFpro¥od by the Board ofTwslEe8. rRH4y Tru6lee Dated.. 18 Octob•r 2021 Mrn A Jon•8 Trustee Dat￿..18 Octobgr 2021 10- DAFFODILS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DAFFODILS I report to the trustees on my examiTratFon ol the financial statements of D8ffodil$ (the charity) for tha yaar onded 31 August 2021. Responsibilltim Ind basi8 of rgport As the tru51ee8 of the chanty you are responsible for the pieparation of the financial statements in ac¢ordance with the fequirements of the ChantiesA¢l 2011 Ilhe 2011 Act). I report in r8$pect of my examination of the charity's financial ststements earried out under Section 145 of the 2011 AGt. In cèrrying out my examination I have folknwed au ihe appI￿able Direct￿n$ given by th Charity CoMmi￿10n under section 1451511bl of the 2011 ACL Ind•p•nd•nt •xamln•V• *t•t•m•Tht Your attention is drawn to the fact th81 the chority h88 prepare(l financial Statements In accordance with Awunting and Reporting by Charities preparing their accounts in 8¢cordance with the Finanryal Reportin9 Standard applicable in the UK and R8puNic of I￿land IFRS 1021 in preference to the Accountin9 and R8POrting by Charit￿5.. Slatemenl of Recommended PTath'ce issued on 1 Aprl 2005 which is rèférred to In th8 extant régulations bul ha8 now been wrthdrawn. l understsnd th* this ha8 been done in order for financial statemènts to PfOVbd• a twè and fair viaw in accordance with G6ner81ty Accepted Accounting Practice effective for reporting period8 beginnin9 on or after 1 Janu8ry 2015. I hav• Completed my examination. I confimi that no motters h8¥e come to my attentv)n In connectw with the examinallon gNing me caus• lo believe that in any material respect.. accounting r•¢ord$ w•r¢ not kept in t•$p•¢t of the charity •8 requlrod ty 8ectbn 130 of the 2011 Actr, or th• financial ¥1otem&ntg do nol accord wlth those Tecords.. or thè finan¢ial Btaloments do not compty wtth tho applicable requiiemenls conc*rnlng the form and content of accounts set OLrt in the Chanlvas IA¢¢ounts and Reports) Regulallons 2008 other thon any equiremenl that the accounlÉ give a true and lair w•w whlch Is not a matter considerod as part of an independent examin*ion. I have no concerns and have come across no other matters in connection wilh the examinatlon to which attention should ￿ drawn in this report in Ofdor to 8nabJe a propw understanding of the finanrial slalements to be ￿aChed. Melani aviesACA, FCCA Aze18 ALKlit Seryices 8rynford House 21 Brynford Street Holywell Clwyd CH6 7RD Unit¢d Kingdom Dated.. 18 O¢lobgr 2021 11 DAFFODILS STATEMENT OF FINANCIAL ACTIVITIES INCLUDtNG INCOME AND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 AUGUST 2021 Unrestrict•d Restrictod funds funds 2021 2021 Total unrestn.ctsd Restricted funds funds 2020 2020 Total 2021 2020 Noto8 Donations and grants Other trading activities Investments 116.594 120,840 9.750 5,570 41.323 40 138.993 3,272 144,563 44,595 40 9.750 Total Incomo 13,804 116.594 130,398 46,933 142.265 189.198 Tuck shop 734 734 3.233 3,233 Ch8Titable xb"vitie3 5,850 141,022 146,872 38.781 125,725 164.506 Total rnsour¢•¥ oxponded 6.584 141.022 147.6C6 42,014 125,725 167,739 Net Incomel(expendltur•) for the yearl Net moyomtrnt In funds 7.220 124.4281 (17.208) 4.919 16.540 21.459 Fund balances at 1 September 2020 81,052 31.011 112.063 76,133 14,471 90,604 Fund balan￿ at 31 August 2021 88.272 6.583 94,855 81.052 31.011 112,063 The statement of financial a¢tivit*s includes dl gains and losses re¢ogni$ed in the year. All income and expeftditure derive Imm continuing activibe& 13- DAFFODILS BALANCE SHEET ASAT31AUGUST2021 2021 2020 Flxod a850ts Tangible assets io 2,702 4,179 Currtnt assets Debtors Cash at bank arid in hand 1.597 95.176 1.660 109.383 96.713 111,043 Cr•ditors: amounts falllng due wlthin one year 12 14.620) 13.1591 Nel current assets 92.153 107,884 Tot41 assets l•s$ ¢urrgnt liabiltties 94.855 112.083 Ineam• lund¥ Restricted funds strieled funds Designated funds General unrestrrcted funds 13 6,583 31.011 14 60.000 28,272 58.000 23,052 88,272 81,052 94,855 112.063 The fin8n¢ial slatements were approved by th• Tru¥tees on 18 October 2021 Mr R Hayes Tru8toe 13- DAFFODILS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021 A¢countlng pollcles Charlty Inft>matlon Daffodils is controlled by ts goyeming document. a deed of tJust. and consbtut85 an unicofporated charity. 1.1 Ac¢ounting conventlon The firiancial ststements have teen prepared in acurdance wbth the charilY8 Igoveming document}, the Charit￿$ Act 2011 and 'Accounting and Reporting by Chafrties". Slat&nenl of Recommended Pradice applicable to charities preparing their accounts in accordance wilh the Finanaal Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) {effectNe 1 January 20191" The charity 15 a Public Benefit Entsty as defined by FRS 102. The ¢harity has tsken gdvantsge of Ihe provisions in the SORP for ¢harlties applylng FRS 102 Update Butleb'n 1 not to prepare a Stat&))ent of Cash Flows. The financial statemerrts have departed from the chariti.es IAccountS and Reports) Règulations 2008 on to the extent required to provhle a true and fair vivw. This departure has involved followlng the Statement of Recommended practi￿ for charsbes applying FRS 102 rather than the version of tho Slalement of Recommended Praclice whth is referred to in the Regulations bul which has Since been withdrawn. The financial statements are prepared in sterfing, whth is the fvncfional currency of the chanty. Monet8ry amounts in Ihw finanual statemerbts are rounded to the nearest £. Th8 financial ststements have been prepared under the historical ￿)st o)nvention. m￿lfIed to inelude the revaluation of fr86hold proporties and to indude investrnenl properties and certain fina￿1?1 instwments at f8ir value. The principal accounb.ng policies adopted are set out below. 1.2 Golng concem At the lime of approving the financial sL*ement5. the trustees have a reasonable expectation that the charty has adequate resources to continue in operational e￿Sten￿ for the foie5eeable future. Thus the trustee8 continue lo adopt the going *>)n¢em basis of accouDb'ng in preparing the financial statemants. 1.3 Ch*rttable funds Unre8tricted fvnds are available for use at the dixretbjn of the trustees in fvrtheTaftc8 of their charitable objects"ves. Re¥lrided fvnds are subject to specthc conditions by donors as to how they may be used. The purposes and us8s of the restricted funds are set out in the note8 to the financial statements. Endovmienl fvnds ave SU￿.e￿ to speThfic ￿nditionS by donors that the c8Pital must be maintained by the charty. 1.4 Incom• Income is recognised when the charrty 15 legalty entit￿ to rt after any ￿rfOrniancÈ condib'ons have been met the amoLtnls can be measured relL8bty. and rt 15 probable that income will be received. Cash donatsons ar8 recognised on receipL Other donations 8re recognised once the charity has been notified of the donation, unle58 performance conditions ￿qUIre defeffal ¢)f the amount. Income lax recoverable in reiation to donations received under GrftAJd or deeds of covenant is recogni5ed al Ihe time ofthe donation. Legacies are recognised on receipt or otheThvFse rf the chaTtty has been notrfied of 8n impending distribution. the amovnl is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset 14- DAFFODILS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021 A¢¢ountlng policies {Continuodl 1.5 Tanglble flx¢d assets Tangible fixed assets are initially measured at cost and subsequentty Measured al cost or valuation. net of deP￿CIatiOn and any #npairmfrnt tosses. DepreciatTron is recognised 60 as to wfite off the cost or valualion of assets less their residual values over their useful lives on the folkmng b85es.' EqL*ipment Motor vthicles 20% on cost 20% on cost The gain or loss arising on the disposal of an awt is detemiined as the difftirtrrtr be￿een the saf8 proceeds and the ¢anying value of the asset. and is recognised in net incomellexpendilurel for the year. 1A8 Impalmient of fixed *ss8ts At e8ch reportir)g end date. the charity revEws the carying amounts ol its tangible assets to detern7ine whether there is any indication that those assets have suffered an impaiment loss. If any such indication exists, the recoverable amount of the asset is estimated In ordef to deternine the extent of the impaimienl kjss Irf any). 1.7 Cash and ￿8h •quivalents Cash and cash equwalents include cash in hand, deposits held at call with banks, other short-lerm liquid investments with original maturit￿8 of three months or les5. and bank overdratts. Bank overdrafts are shown within boirowings in current liabl1rt￿. 1.8 Employ9• boneffts The cost of any unused holiday enbtlement is recognv6ed in the per*)d in which the employees servlce¥ are recatved. Termination benefts are recLgnised immedrately as an expense when the charity is demonstrably commrtted lo ternNnate the employment of an èrnployee or to provhd8 t8mi1na￿n benefi Crftlcal accounting estimatss and lurfgements In the applKat>)n of the tharity's accounting poliGies. the trustees are required to make judgenienl5, èstimates and assumplton$ aboLbt the carying amount of assels and liabilitiès that are not readily apparent from other sour￿S. The eslimales and a$S￿lated assumptions are based on historical experience and olher factors that are considered lo be relevant Actual resutts may ¢Jiffer from these estimates. The estimates and undertwng assumptions aTe reviewed on an ongoing basis. Revisions to accounting eslimates are recognised in the penod in which the estimate Is rewsed where the revision affeels only that perk)d. or in the pelh￿ of the revisth arKI future ponods where the revision affects both ouirenl and fulufe perK)ds. 15- DAFFODILS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021 Donations and grants Unmtrlct•d R•8trlctèd funds fund• Total Unrestricted Roslricted funds funds Totsl 2021 2021 2021 2020 2020 2020 Donations and grfts Grants 4.046 4,046 116.594 5.570 5,570 138,993 116,594 138.993 4.046 116.594 120.640 5.570 138.993 144,563 Donatlon• and glft• Don81ion8 5.570 5.57Q 4.046 4.046 4.046 4,046 5.570 5,570 Grant* i•c•lvabl• lor cor• •ctlvlti•• Flintshire County Councll.. Carers Grant Fllnlshlrè County Council.. Familles First Paientin9 Flint8hirg County Council.. Famllw Fir6t Disabllily Chlldren In Need Th• Steve Mor9an Foundation CtrOp¥ralive Comrnunify Fund TSB Charity Fund Happy Days Chiklf•n'$ Charity National Lottery Awards forAII Other 8,825 8,825 4,412 4,412 7,400 7.400 5,000 5,000 52,578 16.860 $2,578 18.660 54.862 34,681 54,862 34,681 21,667 21.667 25,009 25,009 1,486 1.607 1,486 1,607 1,000 1,000 10,000 936 10,000 938 8,500 8.500 116.594 116.594 138.993 138,993 18- DAFFODILS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021 Oth•r tradlng adlvftl•8 Unr•itricted Unr8strcled Re8tricted tunds funds fvnds Total 2021 2020 2020 2020 Tuck ghop income Social lotteries Excurslon rKeipts, sub8CriPtion$ and general In¢om• 587 148 3.145 292 3.145 292 9.015 37.886 3,272 41.158 Oihor trading activili8S 9.750 41,323 3,272 44,595 Inv•Btm•nts Unr•fjtrf¢tod Unr08tiicled fund• lunds 2021 2020 Inte￿1 rO￿1v•b 40 Tuck ohop Unr••trl¢t•d Unr•slrKted fund• lund8 2021 2020 Tuck shop expens0$ 734 3,233 734 3,233 17- DAFFODILS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021 Charlt4bl• activiti Charltablè Charltsblo Expendftur• Expendltur• 2021 2020 Staff c08ts Depretyalion and Impalmient Insurance and $ub5CriPtions Office costs (including PPS) Volunteers 8xpen8•* Tutors Excur6ions and adMI￿lOn¥ Work$hops and éntertalnrn•nts Hire of venues Arts and craft3 (including craft pa￿5) Equipment ren8wal# Motor expenses Sundry expen￿$ B•nk ¢harg•s Accountancy 79,565 1,477 699 3,971 231 480 21,405 9.219 8.260 16,612 3.153 1,223 1,920 141 516 67,642 1,477 753 4,225 693 120 46,713 4,343 6.460 27,820 1,348 1,992 404 516 146,872 164,506 146.872 164.506 An4ly¥l• by tund Unrestricted funds Re8trKled fvnds 5,850 141,022 38,781 125,725 146,872 164,508 TN•t• Tru8t••8' •xp•n¥e8 The trustees claimed oxpen8es to the valuè of £231 during the year ended 31 August 2021 12020.. £5771. Employ• The aver8g• monthty nurviler of ￿nplOYe•S during the yèar waB". 2021 Number 2020 Number Part bme staff 13 12 Employment costs 2021 2020 18- DAFFODILS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2021 Employoe• (Cantlnuodl Wagas and salaries 79,585 87,842 There were no employees whose annual remuneration was £60.000 or more. 10 T•nglbl• fix•d a•s•t• EwJSwxntMotor v•hicl T•t*l Coit Ai 1 Septomber 2020 7,307 4,800 12,107 At 31 Augu¥t 2021 7,307 4,800 12,107 D•pr•¢l•tlon and Impalrni•nt At 1 September 2020 D•prec¢alion ¢harged In the year 2,560 7,928 1,477 517 At 31 August 2021 5.885 3,520 9,405 C•rrylng amount At 31 Augu$l 2021 1.422 1,280 2,702 Al 31 August 2020 1.939 2,240 4.179 11 D•btorn 2021 2020 Amount• lalllng du• wlthln OTr• y•*r. Prepèyment8 and accrued incom• 1,597 1,660 12 Cr•drtorn: amounts falllng du• T￿thIN on• y•ar 2021 2020 Accruo1$ and deferred incom• 4,620 3.159 19- 0000 O ¢O(X>￿0 U) O Tr- 00 471 fOCOO O o LD o¢y > ELL C QJU- Li(L￿1](J￿)5￿0zLL￿ILLZU Li I O£LL W?J UIOJ uu zi ZZ DAFFODILS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2021 14 D031gn4ted fvnd• The income funds of the charty indude the foNowing designated funds whKh have beeTh ￿t aside out of unreslrictod funds ty the trustees for specrfK purposes.. Balanc• at TrnMl•Y• B•lanc• at S1 AuguBt 2021 De8i9naled fund 58,000 2,000 60,000 58,000 2,rJ)o 80,000 16 Anaty•l• of n•t aM•t• b•tw••n lund8 Unrn6trl¢t•d RMtrlct•d lund• fund• 2021 2021 Total Unrnslri¢tgd Restrictsd Yund fund8 2020 2020 Totsl 2021 2020 Fund balance$ a131 AugLtst 2021 are represented by.. Tangiblè a$sgts Current as88 2.702 2.702 4,179 4,179 85,570 6.583 92,153 76,873 31.011 107,884 8.272 6.583 94.855 | 81.052 31.011 112,063 16 Flnan¢lal ¢ommftm•nt8. guarnnt•M and contlng•nt Ilabllltl•• At 31 August 2021 the charity had no conting*ft liabilltw. 17 ¢•pltal ¢omfflllm•nts At 31 August 2021 the charity had no ¢apSts1 ¢4)mmthèn 18 R•lated party tran8actlon• Th8re were no dlGclosab18 related p8ty transacllons during th8 year (2020- nono). 19 Golng concern Th• charlty has infovrned manegement and they are ￿nstant￿ reviewing the gutdtilines glven by th8 UK Govgrnment and adaptsng their business accordingly so as to best Service thgir clients whi15t keeplng Ih&ir staff safe. Regular board meetings afFsur¢ ¢ommunication belw6an informed managèment and allow for changes lo be imptemenled in a CLJntrolled and structured manner. There ￿ no evsdenc6 of a r8du¢ts"on to fvnding in the naxt 12 rnnths, supported by the budgets prepared by mana9ement so it is felt that the going con￿rn assumption remains appropriate.