DAFFODILS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023 AZETS
DAFFODILS LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr. R Hayes Mrs. AJones Mrs. L Edsa Mrs. H Henderwn MTS. L Peters Mrs. R Foley Mi&8. S Tawor MT5. A IAfjlliaTll5 M. H Hughes rOH [inted 23 Moy 2023) Gharity numl Princlpal address Un1 KirrJdtM CH7 1NZ Independent ewler Holywell Flintshi United Kiwom CH8 7RD
DAFFODILS CONTENTS Pag• 10 Balance sheet 11 Notes to the fin8)7(i85 StateMts 12-22
DAFFODILS TRUSTEES. REPORT FOR THE YEAR ENDED 31 AUGUST 2023 The trustees present thelramual rewmt aNI finKial statem fot lh8 year end 31 Pjjgust 2023. The financial statements have been preparfyl in acc1)r wilh the a¢nting Fdictes set out in note 2 to th8 financaal stat£ments and (X)r wllh the clpnws cwTrtutb)n. th& Chartlies Act 2011 ar "Accounbng and RepOrt¢g by Chartties". Statement of ReUnme(led app[lble to preparing their accounts in accordare with Ihe Finar[ RetKKtir¥J Stamlard in UK xl Rewjblic of ITeJYl (FRS 1021 leff8Ctlve 1 January 2019r. Objgctlves and acti¥itie5 he relief of children arKI young [pIe with physKzl or mental di$8tHlt1eg by the pro¥isk)n of recreation or other lelsure-umo (lonS for and thw farnilies (xvEr5 yth a lo integrating IhBm into society and improving Ihgir ¢ondilJons of lite-. DAFFODILS achieves these o14edNes by or9aniswNJ gxaal acknile5 for its iRnefxxarfe These actm.lies cathr the broad nge of disabditie5 whh ethjs Nery frxKh families, spending quality tima togelhw in a safg and fun anwronmant. The activsties pwowded by DAFFODILS create safe. supwting envrft)nments to allow children and young rwple Ih disabillts"es, akxw wilh trir 2nd pvents, to play wK1ependty and iiterdoveFy fhereby negating the solakng effgctlhat disabifity has C the Kyle famty and pretwiro Ihem tsscKaal integration. DAFFODILS has ovw 20 yews of Experr in deliveriro restmb trw sth?ab a(liv to the tsmilies of Flintshire. We have oplimised our delwy aTrJ. by our member familw (wr valu&l committee and excepllonal staff, we u)ntinue to ddivw quality re5Prte and need1 prepar for Irtsgrati)n al a tr)tal cyjst of less than £3 an Ivyjr. DAFFQDILS has afvrdys met the 8xpe(aaknn of its tund¥s aThJ has greally excwjed any soryi(¥ 1gv81 Reducin9 Isolation The COVID restrictiThts htghfrghted the iiegative effect rm p.$ reIng from 9)(yat i501ation. This is Sethir¥ that DAFFODILS TejnISed and ai the heart of wr obithe5. tha driv6 to lUCe the 1s018tion caused ty dlsabllbty on the children S1 y(Kr¥J pewe of Flintslmre. The impad of COVID on the chaFity sIr is also 5ignifi• thnd has in(xeased at ihg same tlm8 as the abirty to fithse has InrTrasiruty di1rlL In 2022-2023 DAFFODILS accepted 66 naw mgmtr and has to dkxato nKYW frrmn reseryes to fund the proposed programme of events. Tho trustees have patd regaNI io gu¥latKx issuwj by the c4xnMi in deciding actsvfttes the dwiity should ur4krtake.
DAFFODILS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 Charftsble activities DAFFODLS delivered 157 lgisure Iwne for young with disabilili85 and frdmilies and The totsl 3tterthn at thes8 evwts was 10.783. These evonts i1vA._ Youth dubs (weekly) Arts and ¢yafts opporttmitie8 Coach trips to museums. theme etc. Country walks Film nights mtrung dub Ten Kmn tknvling Holiday to Fming01aI Christmas grotto Funding DAFFODILS B rBlwt on the of grant fvrvjs arKI hard to Ihe needs tyjr Marnr$ ar 81igtwl with the outtrmnes oThJ oflxrth our exBtirvJ and fund DAFFODILS fflaintairl a Strong relatiOTthip wrth its long4erm fu[KIe who we ter tnto three. four- or fve.year fundiryJ &4ans wifh aNI wrilh those who trj fijnd one or woiec Tog9thgr tw hava gerwtyjsty provtdgd us with an incomB in 2022.2023 ofover £88.OC(I. DAFFODILS re{V& 150 refenals from agen w•lhin Flinlshitp kM)ktng for DAFFODILS to KKovNJg respit• anrj support them., we C£tinUe to voryk with Flintshire Eaty Help Hub its1b.g and ty'rw to ¥upport some of the most wulnerthe fanTlies wi Flntshire. However. the was a sw[nI disnJoi¢M ts) DAFFODILS fLtr¥j in March 2022 Flintshire Courty Counc4ls Family First Disatmtity provFsion Vds award1 to a consNlium knj byAct)n for Chikjren. Action kn Chddren removed DAFFODILS from thew cA)nsn nsumatIon in Marth 2022 after DAFFODILS hJ contributed Jccessfdly to the AdK)n fw Chihdm led for fve yeas arKI had exces aoreed tgets in that per(od. Thr arr1tylti0L plannefF DA0D7Ls even r(K 2022r2tr23 was siipporteo Dy me cnanty resms which the truslaes have $IblY matrtsuwj to cr4)e Milh suth an ev8nt aTKI from estatlshIg relaticmships with other 9enerous lurKJers Irling aJeeiry futvjyu from Fwntshire fAxmty Ytxrth Support. However, the planned prwme of DAFFODILS evènts 20Z312024 is not flY as essenrfd elements of the pian are rrendY p1arW to be [)ded Ircxn (eIal reserye We continue lo athieve the demd ams aTr1 (xJtco (rf our fUndS and b¥ 'pa8nt in attendance, delivery model V (3n mMIse the of aath th)nation. In the ygar erthd 31 2023. DAFFODILS able to (£nlinue to oifer TrKrtI newlgj respiie to rarnfjlies across Flintshire r%)pxng with thiklrBll and )YMJrvJ add11KM nets for kss than a total c05t of £3 per hour.
DAFFODILS TRUSTEES. REPORT (CONTINUED) FQR THE YEAR ENDED 31 AUGUST 2023 Communlty Links DAFFODILS vwy a nber orgaat. I membefs have nume 0ptKmeS to the dwrty aThJ to crythbJto (o strerothening DAFFODILS. Feedback Whilst the facts and IWfes In thls years statWT derfv)nslrats effetheness and effic4ency of th8 DAFFODILS organisation, the folloryng slaiemenls frcrfn some of the 226 indmthjal families, (xJnprtsuw of 868 individual DAFFODILS memtrs who atteThled events in 221rJ, t¢iier b"uale the drflereroe DAFFODILS has made to th6m. Family cortlments: _ "My son feeLs rA)MfOrtab enough lo remove his ear defenders anLI to lake part in a¢wtles SLth as rroking cakes or planting seeds, thmg5 Ihat really aw him cm a day-tTrday t4sts due to his sensory needs. His eonfidenr£t is ming on g) muth and hÈ d(Esnl feel any drffèrwrt to anyone etse thwe. The stsff offer amazing sLport to us rf he is oveTrvhelmed. Wrth(xrt Daffcthls wKwldT)I ba 3bb kn do halt Ihe IhirKJs we do. SpIe thing5 like going lo a bowfing a1y, mixing in large group& Atte panlomimes. parti&s all things THI typi(zl ropbe tske for granted. For me, speaking to warents with MILar expenew is amaziThJ a1 my )n r70t belr¥J jLvJged for his ttcs or behawour, it's so Tri to be able tr) relate to Fwle aT¥J take a Wthilst he 15 mixing wth friends he has made" 'My daughter loves allendirwJ Dalt(Kl$. rt helps wfth hor 1rK1epend and she loves makkn new friends" 'Our son loves g(Mng on with fug DaffcJts fr[8S ar¥J ?Ys the hl13ht of his summer holNJays any p8 we take with th8m. All Ihe staff arè amazing with htm and are aw available to lend a hdpiThJ hand." °It has 8 nwical ablty to improve ¢ysvRllbeiry stabJ& Yle IOME Iw wilh the Oaff(xfjls f8ml 'Our whole famlty's menial heallh haq improvgj sin( atten(firKJ Dafftyjrfs esperaaty in Ihe holKlays and weekends. The trips ery Wednesday tArts ID a rf)utir for my sons and Ihey l(K)k foTward tr) DafknJi& day every weekl They also look fon¥atd to the events at WBek9nds t1 Especaalty ts s[S halls and fLh¥ling. slaff are always so welojming and there to and gvve advice. The wknole DaffolS taam is and we are Wrvied lo be part of. 'We have been less i501ated by att1 DafftsSts, to krN)w there ts stru¢hTr in teJng part of a tsg group i.e.. knowlng eath acbvity on cgtsin days is s• to Ic( fmvard lo aThJ lo kr ar6 n(rt Ouf (Mn arKI tho1 our friends will ba at the wih us.. 'Il has helped bjitd relationships by quality time fogelter as a famty Witho feeling judg8d.- 'DAFFODILS has T• hdp&l us IhTW this summw pericJ. ¢xw son has reaty stnjggkd vrith the break in roubne and the events and tiips have hdped get out anij spend quaiity tirne ts)gether with support. whlch is invaluabe.' "Every member of my family's mental heath and wellbeing has had a posiliye Imp& Sin beconmng 8 Daffodlls member. It' lik8 havi1 an •xleThlèd fsrnity twhts Underst y)ur faTniWs Irjw Pointg hdp bulld you back up with 8rH18 li5teniT¥J earyth noBmenr
DAFFODILS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 Family cOmm..- e love comiTrJ to n%et up wilh Daffrths. the slaff amazing with thvthn we ffjs twve sh a fantastTC time. Donl r83tty knowwlat we Wk1 (kj with(xtt them ncmt." e have attetNJe(l Dafvthls for twt 15 )tars and it is whsatKfft for u5 many other familles as rSelv&S. It really has been life dwy'ng for (&- "Il has meant we attea events With 8 8ecoTrJ to 1p Th. as theT8 Is aw sCffine on han¢J it needs be to help. The Amser fvrKlir•J enaAed us lo the excurwns this year as we would nol have t)ee able to afft)t¥J to do this. There have many have had to leave 8aty on out for this rèason, we begnge pawn9 high erttran¢g fees, 50 the funding has enabled u5 to give tlTh)se days out a ty end most have been really su¢xessful. The swimmry and tJolirvJ have also meant cmjr SLN) rly enjoys beirvJ in the P¢)ol with Ihe staff and toys and it has helped vrith his in leamwtg io swirrt. The stsff have alwdyB been so ]tY and to tk to aNI have met Olher (183 in swnilar Situafions oyer lh8 past few years." °Both my ehiktrEn have m fr Sin Kd'ning Daffrxlrls 8T r8comm8rMI Dth(fils to everyone wa oth my daughter and rnysdf have made k)vety ftiend5 Sir I1r0 a part of DaffiKllls, we feel s when we are Ihtsre arwj supported. DafftKffls enables us to dD things normally wouklnl have tho confidon¢% to do on our own. The slaff play a trfg part in helpirvJ u5 feel JF1 and i¥s such a fun and hapw enrOn." 'My daughter h8s bec#)n more (rent si£ning Daffod#5. Her sodthiTrJ lES hav8 &speLially irryxo¥l over the past r>)uplè of years. She Feadily lrtr¢Mluix herself to n6W merftbers t)Fstaff and other famthes which she never us&J to do.- 'It has gl¥8n my chkn wrbjnty with ¢ts chiktren who have 50n6w as them and hopefvlly will begin lo buld fr1erthhl and suppcyi 04v bme." y son has never reaNy been syneone Tltho gets invd¥ed wibh Ihings and talk5 to pp1a. Snce we have tn going to Dafforffs. h8 slarted to tsN( to people and 4•knen Trng a bad day, I feel there is a lot of support for 811 the frdU1Y aw]d no one ju(k3es yw way Ar child a(ts OUL As a fBmity. we have been gow cArt a litde 9fven u$ and w¢ll kw giving us thank Y.-
DAFFODILS TRUSTEES. REPORT {CONTINUED) FQR THE YEAR ENDED 31 AUGUST 2023 Family o)mments- YNé are new members arK1 IVe appro)aiwJ the SUFWt and sLx? r>Jmmunty muc. Our son is slowly developirwJ re[alnth IEre aTrY we (tinuE to be adive nHnbeTr" °sIn bew)g ern of DaffodiLs. we have been ablè to •xess many dfffererrt thlwus before I wouldn't have had the COnfftlen to do. l (nl Stress h(rw muth our vthole faMY have berEfiled from the trips this summer. Just b8ing with ¢Aher farndi who 'W is invalu[e. Wekn k)ts of summer and can't wart to have more exwi8nces with Daff¢l&° °Oaffodils have glven us a .fe. to all( our child to be himself witiknt fear of judgement or (fjscriminatlon. They have mad8 us al feel valuetj and kne offered Icts of supw)rt & athce which h85 been invaluable to our fanwly. Nol onty has my ALN son twn acLept&l open arn. my rw)n ALN son has also b9en accepted and loves 8ttendirvJ. benefits from having a IKeak from brotheTly role. Cèn't thank DaffcJib enryvJh for all they do." "Daffo¢thls has given us a thance to partiiipate n actiwiles Vth famlies ThlK> are goiryJ thr(xrgh the saroe as you. There's no judgement- onty help. Can l also add that the Daffodib slaff are 8b501utely amaz11. 'Our chitd s8W that he wasnx alone in exFerIIr#J his (Jie5 and that heltul hkn mentslty and gave hlm some confidence. eIng other parents in the same tuat)n su hdped us. we get to talk and swap Kleas 6tc.' "Attending Daffodik has hel1 1h my sons skths. a¥J I &Jualty * down 15 mFn5 to have a of tea knOng he a safe WKknve where he leels wpted and 58f8." 8 donl get jLbJged we don't have to we d% have to ty to to a where others d(,1 understarnl, we Ixnw5t be 0selVes. "Events attended as a family has a great impact on my framfy tying new things. feeling at ease. trjth chrfdren bècome more eryaged and r)fident when atdg. Fantask sumw kept bLW as it i5 dtffio]11 at Umes YAlh a ng break throuth the summer." in the st8ff to suppo[( distr8 advw need it to help ourda °Daffodits allow8 all our chiklren to play t(er aTKI enhances their IMXKI, despite the differing ages arKI abilittes. It allows ourAutistic 22-y8ar-old tn enFJy like a littbe bjy wUl (xibrism or reslrictrjn 8rKI 9ives him and his sister5 a scKial group they Sho and enjoy. the parentslrxrer¥ there is aws sCe0 to tslk to fr adw"ce, reassurance or jugt company. The staff are all amazrrwJ with the thldren. young and ca[$. The range of activities ts very irnpressivE and everyihing is organiwj. I know we w)utd Iso without
DAFFODILS TRUSTEES. REPORT (coKfiNUED) FOR THE YEAR ENDED 31 AUGUST2023 Financial r8vlow Reser¥es [IcY rèwewed annu81. DAFFODILS have malntaiwl its reswves in linevthh tts nItwl pccy. The reseryes achieve t¥to al. Firsdy, rf we are unabl8 to 5Ure fvlure fundiry slr8affls lh8 (tharity cai manage its affair8 in a wofe8sional arKI controlled way and briry thè ¢harsty to a &Jse WTtIKArt any outstandry Jiabitity and wlth a phased withdrawal of support lo wr mertkn, many ofvthfyn have DAFFODILS as their wrrE of respite. Send1, that current and fuhjre tunders can a55ured trAI DAFFODILS a8 it has. to utilise their 5pectfic funding io achieve Ihew indmdual (tr. In the year 222.2}23 DAFFOOILS lo aN(xate g)me coit to fund Ihe proFwI surnmer pmgrdme of events. the reseN&% still remain at a W Aryj FmvKle lo manw DAFFODILS 1iabifttl. place to ttutigate expcwre to the {lOri[Sks. Plan8 forfuthr• periods DAFFODILS has achteved extyIKml rf[1rn thE y88r and has d8fvered muth ne&Jed iYnefit to the Fltntshire chddren and ywng peo,$ disabdty community. Our hop8 for rftxt year is that we rEtum b) a ftjlty pl1 FffiyJramme of #tt8nded eVrts, and sxvre long-t8rm fvnding to alFow us to continue to incxease membership and r&lu(t the irw of tsolation OT] the ehildren and yrMJng pwla of Flintslur8 trr families. With the continued wfe55Kynalism of our slaff. of cw fundeTS and Ihe commilment and drive ot our Irustees aThJ othervolunt8Ws tyJr I81)aTIS can l¢x)k frmward to nle Pile in 2023-2024. StTUCturn. governaneÈ and managgrnent The Injstees who 5thd the year aThY 10 the date ofsign8knè of Ihe fral Stateme were: Mr. R Hay88 Mrs. AJones Mrs. L Edsall Mrs. H Hendewn Mr5. L PeteT5 Mrb. R foloy Mtss. S Tayk)r MTS. A Williams Mrs. H Hugl Mr O Huglies 23 May 2023)
DAFFODILS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31AUGUST2023 The members of the group TK)minate and frLKn anYJrW th8 nMlP. a ChallFn, a Secretsry and a Treasurer ar a commrttee (J)nsisOng of not kss Ihan ffwr nltErS cf rn Te fffteen members who sh811 old office from Ihe cor)LBion of that rrwting. of ¢&opkn tnLStees dS Th)t exceed one thwd. to a maxwrM of thw, ofthe totd Memb01P ofthe Board. As the c0nstiluli requi. the DAFFODILS exwfve uJmmtlts& relire frcrtn offiGB at each Anrwal General Meetwwj atKI are requir&1 to a1 SI5 to Clnue in offi. The oirtgoing commiltee at the 2023 AGM will have a (1ve eWTer on the DAFFODILS executive exceeding 70 years. Their voluntary c£Jmmitrnent to ts thrity a ojmer stone of the dwiiys SU(X and it is wilh grtai hope that they will all seek re-ele(*"on. Copted Trnst88s Mr Owen Hughes was rwAed to the Board ofTruste on 22 May 2023.
DAFFODILS TRUSTEES. REPORT {coKfiNUED) FOR THE YEAR ENDED 31 AUGUST 2023 Organisational struGtrJrE The Board ofTrusts is restKA forthe Strat arHI ofthe trAity. The day to day of th& dwrity is b) a sm81 rwjth of time staff. are by volunteers Indudon and tralnlng of [4 trustees All new corlnittee memb8rs un(Iwstand thay are aiying as trleeS and are inv1 to attend a trairring methg to familiarkse therwives wrth the carty and ts (XteXt wilhin it q)erates. the trairmng se5son Ver8. Essefrtial Trust88 Ih y(xt nA trj kThJw. 3. ResouNry and the cxwrent finaYM?at as set in ts latest puL4i5hed aaxyunt& 4. Fthure ot4'ecb41es. The Twstees have a duty tD identify arKI re¥iew Ihe risk5 to Ylluth the Chaty is eX)Sed to ensur? appropriate controls are to provide reasortatle assura1 against fraLKI and error. In 2022123 ts Trustees have reM5iW the Charity C(1sn gUKlar 'Hallmarks of an Bff16 thartw and havo agreed there are adequ0 Internal controls in plw to cthier any signrf¢cant risks to the Charity. GDPR The Ite8S )nti to enswE wilh Ihe Oata Probl20l8 IGDPR). The oveFarching licY is iSsLd lo eath tnemlwfamity a fftcy dgtsllirvj lJJeir data ]s managed. AII of our members have gNen theirftdly wknmed cThsent to mwe the dala ned to the dwtty in an eIfiCnt arKI effècbve way. Our GDPR Pn'naples - We will prC all personal d Trdlrty arKI tawTuny. . We only prc(ess rnal data speofigj and . We wll ho]d relevantarHt atturaie persal data. . We wll Th)t retain pètsonal data Iwthaft is n9ssary. - Wè will ke8p all porson81 dats sethJ. Mr. R Haygs Trustse Mrs. AJones Trust 8 Novemtr 2023
DAFFODILS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DAFFODILS nded 31 August 2023. Responsibllltl•s and basis Ot Trport As the trustees of the chanty you are r¥Onle preFwakn of the fjn8rial sfaternents in tLcordar vfflth the requiremts of the ChariknA( 2011 (tre 2011 Ad I Fm)rt in respe& of my 8xamvTration of th8 dri8 firwxyal S18t led ¢JJt urhleT s•aion 145 of tho 2011 Act. In carying out my exarnmati I have folky aH tho apptsle DrecaJns given by the Charity ComnTLssion under sethon 1415Xb) of the 2011 Independent ex•minetrs slateTnent Your 8ttention is dF3wn to th8 fa Itot Iho (wity weFored frnKxal slaknnts in acu)rtsrre wth Accounting Rewkng ty charib.es preparirg their accounts in ax¢yrlance V)e Finartcial Rep(Kting Standard apICable in the UK and RebC of Ireland (FRS 102) in prefefence to the Al)Unting and Reporting by Charrbes: Stxtemerrt of Reo)mmeTKled Pradwx i&%j 1 Awl 2005 whkh L% referred b) irt the extant regulab¢ bui has nLw In wItMr l understsnd that has been dono in order for finan(¥al statements to provt(Je a true and fair view in a)rdance with Generalty Afyrepted efferJi¥e fot IEIK¥thJ tthlg on ar after 1 January 2015. I have o)mpleted my exambw1. I cJ)nfm th Th) matters ha coma to my attention in nnectiOn with the examlnation gmng me cause to beligve thal tn any rnateri resFct accounting records were nol kept in res oflhe tharty requyed by s•#ion 130 ofthe 2011 A¢. or the )Inancial ststements do not a(xth with Ih)se record5,' or the financial ststements do not rThnrAy wtlh the ap.0b1e u)ncem(ry forni aTrJ content of accounts set Lxrt in the Chwth8s lArxXnts arxl ReFts) Regulalions 2008 other than any reqUITent that th8 acrAJunts give a true and fatf is a matker 85 part of an independent I have no cemS arKI *e come acllL%S rn otsr mattw5 tha exan7nain lo 1¢h Susanna Cassey FCA Azets Audit Servths Brynford House 21 Brynford Strest Holwgll Flintshire CH8 7RO Unrtod lQ"ngdom D8leiJ.' 8 November 2023
DAFFODILS STATEMENT OF FINANCIAL ACTIVtTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2023 ilnrestriGtBd R05tr1cte funds 2022 Total funds 2023 2022 2022 Donations and grants Other trading a¢tiMties Investments 7.114 87,617 94.731 144,081 146,378 22.641 541 22.641 541 18.782 18,782 Total incoma 87.617 117,913 21.088 144.081 165.189 Tuck strjp 17(M) 2,700 Charrtable actrtieS 38.135 11N),250 1.385 22.091 109,034 131,125 Total expgnditurn 40.728 12¥ 140.978 24,791 1CYJ.Iy34 133.825 Net {exwidltsr•hSncome r the yearl N9t movement In frjnds {iQ432) {12,633) (TJ.06S (3.73) 35.047 31,344 Fund balances at 1 S8ptembef 2022 41.630 126,199 882T2 94.855 Fund balances at 31 August 2013 74.137 28.7 103.134 41.630 126,199 10-
DAFFODILS BALANCE SHEET ASAT31 AUGUST2023 2023 2022 FFxed assets TangtNe assets 11 1,225 Currenl essets Debtors Cash at bank in haThl 12 1.579 104.TT6 1,565 127.064 1[.355 128.629 Crlt0%. amounts falllng duo wlthift onè year 13 (3.PAts) (3.655) Net curr8nt8ssets 102746 124,974 103.134 126.199 Income funds Restn"cleO ftmds 14 28.1 41.630 Destgnalgd funds 16 14,137 24,9 74.137 84,569 103,134 126,199 The finawal Sla1Trts appn)ved by the Trustew 8 NoveTntv 2023 Mr. R Hayes Trustqe 11
DAFFODILS BALANCE SHEEr (coKnNUED) AS AT31 AUGUST2023 In the applicabon of the chariWs acxxHJnting polK?es, the trustees are required lo make judgements, estimates and assumpthxts about the anKXWrt of assets fiabilitses that are ml Tli1y apparent from other sources. The estimates aTKI a&%%iated aSsumpn$ ale based C htstrM exwience and other fa¢ks that are considered lo be rvanL Actual rssults may drfter fiK)) thssa 0slir118. The ests"mates and urm1ing assumpknns are revieVd an (ryoiTrJ basis. ReslO[}S to accounting eslirnates are reuonised in the pefKJ in which the estimat8 L8 ravwl where ihe VIOn affects ffily that pari(rfJs. Accounting policies Charlty Infr•miation D8ff(Yils Is cxirbtrdled by its goveThMr¥J thxumrf a doed of trusL cortstitLrt8s unknrrM)r8ted chty. 11 A¢countlThJ conventlon The financial statetneths have teen prep6Fed ac yth the chartys goveming doGumenl, the Charibes Act 2011, FRS 102 Tre Finano?al R0wrti Slandwd apiAicab18 in Ihe UK and Republic ol Ifeland" I'FRS 10T) and Ihe chanb.es SORP "Attountsng aThJ Rep)rting by Charibes: Stalement Recommand8d practi appthI8 to caiities their counts in wrdance with the Financtal ReFrtYting StarKlard appIaLle in the UK aw]d RetNJt4t of IrdaThl (FRS 1021" {effectiv8 1 jarnry 2019). Th charity is a pul Benefft Eniity as defined by FRS 102. C&8h Flows. The ffnancH] statents have (Wrted frn Ihe Charthes (AcCts and Rewytsl Rwlathjns 2(M)8 lY to the èxtent required to provlk a and tsir vigw. Thts departure has in¥olv8d followiry the Statement of RecommeThJed Pra(kn for charits apthng FRS 102 raltEr Ihai the version of the Statemerrt of The financial statents are in slErfry. ¥thirJ) is Iho fundi rAJrrerry of th8 chailty. Mon8t8ry The financtal slatements teen prepar&1 under the hislori(¥l (x)st Conv0. [nK•dTfied to nclude the revaluation of freehrAd PmFEYtses arKI to incIJe investst properti and LFain finanrial Ytstruments at fair valuel. The principal &oJ)unling FKAMies &Jopted are set out tw. Z2 Golng ¢oncem continue to adopt the go) (nCeM basis of atzounb.ng in preparin9 the financial statements. 2.3 Charliable funds UnTeskn"cted funds are available fr use at the thsiXel¥ of trustees in of thoir tharilable obiectk¥&s. uses ofthg r8stii(tsd fiJnd8 are set txrt in Ihe notcs tothe finwial statnIS. thaiity. 12-
DAFFODILS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023 Accounttng polkjes (CoFrtlnued) 2A Incom8 Income is the is legally enlit11 to itafter any rErforn3re o)ndIli have been meL Cash are recoJniwJ on rwAipt Other ¢knations are rec£NJnis&J once the has been notffied of the dor7aticbn. untess pfc0 o)ndilK)ns require d•f8nal of the amount. IrKx)me tax reGoYerable in relation to recei¥&a under Gifthid or de ot wvenant is re¢clSe al the ljme ofthe thatk)n. LegaeS are rwnBed on rlpt or othevrn rf the has been notified of impending d1Jti0n, contin9etrf 855eL 2.5 Expandlture Expenditure is re(1wi5 crte theJe is a lega or (xnstrnth obligali(m to tf¥n5fer economic benefit to 8 third party. it is probabte that 8 transfer of eOxK)M bor wll b8 rgqured in sdtlèmg. aTrJ the amount of the obligatn tse measur&1 feliably. Expenditure is d8ssified by actty. The ctBts of eath a¢#ty are made up of the total of dirt c#Jsts and shared costs. induding support costs involved in undertakg each adiwty. Direct costs attrjbjtatle to a single activity aTe aMocst8(I dweclty to that a(thity. Shared cx61s vthich [tribUte lo more than one activSty an support costs ate not attriLKrtable to a Sing acfrvity are aptrffted tlx)se actmties on a basis corksislent the use of resources. cx)sts are alkKated basis of time spen( and 2.6 Tangible fixed assots depreciatton and Impalmnt thse& useful lives on the folknww bases: Equiptwlt Motor V8hicJes 20% cffl cost The gain LY kJs5 arwNJ on the distK)sal of an asset is deteMiin as the thffereno between the le proce8ds the ry Val ofts assrt arKI is reo)gnised in th8 slaleThnt of financaal actsvtt. 2.7 Impairment of red a55ets At each re1m're end date. the thaTily revi th& artTh)U of tts tangible assets to delerrnine wnethei ffle Is any IrKllcatson assels havE su[ter an imwrment kJ¥s. If any such indrabon exists. the re(x)wable arrnt of Ihe asset hs estima11 in wder to determine the exterrt of th8 impairment J5s lrfany}. 2.8 Cash and cash equivalents Cash and cash eqUIalents indude cash in harLI. detMNts held al call wrth banks, other short.temi liquid investmenls orIn Matu[eS of three movts or less. aThJ Iwik o¥eFtkal& Bank overdrafts shown withtn L%)rrovr0jS in ciffrent liabifrties. 13-
DAFFODILS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 Accounting policles (Contlnu8dl 2.9 Employw ben reIVed. Donations and grants Total funds funds 2023 2022 2022 2022 7.114 7.114 87.617 1297 2.297 144.081 Grants 87.617 144.081 7.114 87.617 94.731 144,081 146.378 DonatnS 7,114 7.114 2,297 7,114 7.114 1297 2.29T Grants rece1vab for intshire County C(Mmcil: Carers GraTrt Flintshire County C(xmdl: Families First Parenting Flintshire County Countil: Familles FOr5t fAs3bAity Children tn Need The Sleve Morgan F¢)undation a643 22.643 8,825 825 5.150 5.15CI 5,075 5.075 38,689 10.489 10.489 29,823 18.3 18.333 14.1tr Tesco Bags Help FlintshirB Lcal Vdimtsry Council Happy Days Ctllthen's Charity Po8tu)de Comnymty Tw51 1.000 7.863 7,863 2.71x1 2.7fKJ 24,424 7,049 24,424 7.049 29.4&3 29,453 87.617 87,617 144.081 144,081 14-
DAFFODILS NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 Unrestricied Unrestrictod ndg funds 2023 2022 Tuck shop income Social lottertes 3.430 751 18.460 3,067 15,715 22,641 18.782 Invesknents funds 2023 2022 541 Tu¢k shop lunds fund¥ 2023 2022 Tuck shop enSeS 1700 4.593 2,7tx) 15-
DAFFODILS NOTES TO THE FINANCIAL STATEAIENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 Charitable Charitabl• Expondlturn Expenditure 2023 2022 Staff costs Depreaalion and Impatfftent InSUr8r WKI subscripltons offi linduding PPS) Volunteels wenses Tufo¥s Excursions and adm1(5 Workshops and entertainm Hire of venues ArLs and crafts (laft paL*s) Equipment ren8W815 Motor expertses Sundry expenses Baok charges AccA)untancy 71 I134 837 1.001 3,119 36 65,263 1,477 878 3,392 879 200 34,439 799 16,768 3,277 35.28T 1,164 14,967 3.916 752 1,096 1,910 231 516 341 570 136.385 131,125 136.385 131,125 Analysin by nd Unr8slricteO funds ReStrtal (urKIs 36.135 I.250 22,OY1 109,034 136.3&5 131.125 There were extEtw daw by Intslee5 duri the year eTrled 31 A( (2092. gniQ The avwage monthly nr of emthees durfng the (vra$. 2023 Number Number 2022 Part time slaff 12 11 16-
DAFFODILS NOTES TO THE FINANCIAL STATElNTs (coKllNUED) FOR THE YEAR ENDED 31 AUGUST2023 Employogs (Condnuedl Employnwrt costs 2023 2022 71.034 65,263 10 Taxation Tha chaiity is exw from tax on Ino)me and fafiro aion SJ5 ofU Taxes Act 1988 secknon 252 of the Ta]0n0f ChapJeatAe GaIr A(X 1992 to the extent tri* Ihese are apptMI to rts tharitable objects. 11 Tangible ftxed assèts Cost Al 1 SepterTEtw 2022 7.307 12.107 At 31 August 2023 7.307 4.8LK) 12.107 D•preeialion and Impainnent At I Septemtw 2022 6.402 517 4.480 320 10.882 837 At 31 Augus12023 6.919 4,800 11,719 Carrying anmbunt At 31 August 2023 388 At 31 AugL& 2022 320 1.225 12 Debtors 20TJ 2022 Amounts falltng within one yèar. 1,565 13 Credltorn: amounts f•lliry dug ¥Alhin one year 2022 17-
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DAFFODILS NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 15 Anafysis of rwt assots b•t•een fumlB Total nds 2023 nds 2023 nds 2022 funds 21)22 2022 Fund balances at 31 August 2023 aT8 represent&1 b Tanb ats Cvirent assetslOiabiMi88) 1225 124.974 73.749 28.997 102.T46 41.630 74.137 103.134 41,630 126.199 16 Designaled funds Tho irrne tsjnds of the clwiiy indude the desig1al have be1 Sel aSe of unrestricted fijnds by the truslees wrr&¥ses. Th8se fvrmls maintained by the chaiity in fine with the reserves wbcy in (xder to bn.ftg thè ¢arty to a d(5$8 wilh a phased withdrawal of sUprt to mombers il future funding cgnTh)t be otthj. Movement In fundB gal•nce at 31 August 2023 Designat& fvnd 60.000 60,000 At 31 AW 2023 the thrity COJent IbibThtss. At 31 August 2023 the charity hJ no c• Ix)mmi -21
DAFFODILS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 20 Going ¢oncern The charity has infom11 marogemont and they are constsnty relie99 the guide1w given by the UK Govemment and tsptitYJ I1r IwSrS awthFth so as Ir) be& servrce Iheir dients whllst keeping the5r stsff Safe. Regujar ly)ard methn9s ensure conrnnicalvjn betw managenni and al(pw for changes to bg imp[enl in 8 1x)n1rdj strudured marM. There rs evidenc8 of a posgNe rBdudion tt) fiJrKJing in the next 12 rrn)nth& This is b8ing managed by the trustees arKI marog8mwL WPOrt&J by iNjd we[JarA by managoment tt is fdt that the going