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
Un￿1 KirrJdtM
CH7 1NZ
Independent e￿w￿l￿er
Holywell
Flintshi
United Kiwom
CH8 7RD

DAFFODILS
CONTENTS
Pag•
10
Balance sheet
11
Notes to the fin8)7(i85 StateM￿ts
12-22

DAFFODILS
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 AUGUST 2023
The trustees present thelramual rewmt aNI fin*Kial 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 cw*Trtutb)n. th& Chartlies Act 2011 ar￿ "Accounbng and
RepOrt￿¢g by Chartties". Statement of ReU￿nme(￿led app[l￿ble to preparing their accounts in
accordar￿e with Ihe Finar￿[ RetKKtir¥J Stamlard in UK *xl Rewjblic of ITeJ*Yl (FRS 1021 leff8Ctlve
1 January 2019r.
Objgctlves and acti¥itie5
he relief of children arKI young [￿pIe with physKzl or mental di$8tHl￿t1eg by the pro¥isk)n of recreation or other
lelsure-umo ￿(￿lonS for and thw farnilies (xvEr5 *yth a lo integrating IhBm into society and
improving Ihgir ¢ondilJons of lite-.
DAFFODILS achieves these o14edNes by or9aniswNJ gxaal acknile5 for its iRnefxxarfe
These actm.lies cathr the broad ￿nge of disabditie5 whh ethjs Nery frxKh families, spending
quality tima togelhw in a safg and fun anwronmant.
The activsties pwowded by DAFFODILS create safe. supwting envrft)nments to allow children and young rwple
Ih disabillts"es, akxw wilh tr*ir 2nd pvents, to play wK1epend￿ty and iiterdo*veFy fhereby negating the
solakng effgctlhat disabifity has C￿ the **Kyle famty and pretwiro Ihem tsscKaal integration.
DAFFODILS has ovw 20 yews of Exper￿r￿ in deliveriro restmb trw sth?ab a(liv￿ to the tsmilies of
Flintshire.
We have oplimised our delwy aTrJ. by our member familw (wr valu&l committee and
excepllonal staff, we u)ntinue to ddivw quality re5Prte and need￿1 prepar￿ for Irtsgrati)n al a tr)tal cyjst
of less than £3 an Ivyjr.
DAFFQDILS has afvrdys met the 8xpe(aaknn of its tund¥s aThJ has greally excwjed any soryi(¥ 1gv81
Reducin9 Isolation
The COVID restrictiThts htghfrghted the iiegative effect rm p￿.$ re￿￿Ing from 9)(yat i501ation. This is
S￿ethir¥￿ that DAFFODILS Te￿jnISed and ai the heart of wr obithe5. ￿ tha driv6 to ￿lUCe the
1s018tion caused ty dlsabllbty on the children S￿1 y(Kr¥J pewe of Flintslmre.
The impad of COVID on the chaFity s￿Ir is also 5ignifi• th￿nd has in(xeased at ihg same tlm8
as the abirty to fithse has InrTrasiruty di1r￿lL
In 2022-2023 DAFFODILS accepted 66 naw mgmt*r 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 F￿ming01a￿I
Christmas grotto
Funding
DAFFODILS B rBlwt on the of grant fvrvjs arKI hard to Ihe needs ￿ tyjr Marn￿r$ ar
81igtwl with the outtrmnes oThJ oflxrth our exBtirvJ and fund
DAFFODILS fflaintair￿l 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. th￿e was a sw[￿nI disnJoi¢M ts) DAFFODILS fL￿tr¥j in March 2022 Flintshire Courty Counc4ls
Family First Disatmtity provFsion Vds award￿1 to a consNlium knj byAct*)n for Chikjren. Action kn Chddren removed
DAFFODILS from thew cA)ns￿￿n ￿nsumatIon in Marth 2022 after DAFFODILS h*J contributed
Jccessfdly to the AdK)n fw Chihdm led for fve yeas arKI had exces￿ aoreed t*gets in that
per(od.
Thr arr1tylti0L￿ plannefF DA￿0D7Ls 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 estat￿lshI￿g relaticmships with
other 9enerous lurKJers Ir￿￿ling aJeeiry futvjyu from Fwntshire fAxmty Ytxrth Support.
However, the planned prwme of DAFFODILS evènts 20Z312024 is not f￿lY as essenrfd elements of
the pian are ￿rrendY p1arW￿ to be [￿)ded Ircxn (*￿e￿I￿al reserye
We continue lo athieve the demd ams aTr1 (xJtco￿ (rf our fUnd￿S and b¥ 'pa8nt in attendance,
delivery model V￿ (3n m￿MIse 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￿ ne￿ts 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 n￿ber orga￿at￿￿.
I membefs have nume￿ 0ptKm￿eS 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 follo*ryng slaiemenls frcrfn some of the 226 indmthjal families, (xJnprtsuw of 868
individual DAFFODILS memt*rs who atteThled events in 221rJ, t¢iier *b"u￿ale 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 sL￿port to us rf
he is oveTrvhelmed. Wrth(xrt Daffc*thls wKwldT)I ba 3bb kn do halt Ihe IhirKJs we do. S￿pIe thing5 like going lo a
bowfing a1￿y, mixing in large group& Atte￿ panlomimes. parti&s all things THI￿ typi(zl r*opbe tske for granted.
For me, speaking to warents with ￿MILar expenew is amaziThJ a￿1 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 Daffc*Jts fr[8￿S ar¥J ?Ys the h￿l1￿3ht 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 t￿1 Especaalty ts s[￿S halls and fLh¥ling. slaff are always so
welojming and there to and gvve advice. The wknole Daffo￿lS taam is and we are Wrvi￿ed lo be part
of￿.
'We have been less i501ated by att￿1￿ 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 peric*J. ¢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
invaluab*e.'
"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 noB*menr

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 s￿h a
fantastTC time. Donl r83tty knowwlat we W￿k1 (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 atte￿a events With￿ 8 8ecoTrJ to ￿1p Th. as theT8 Is aw sCffi￿ne 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 begn￿ge 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 tJo*lirvJ have also meant cmjr SLN) r*ly 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 t￿k 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￿ I￿1r0 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 ￿JF￿￿1 and i¥s such a fun and hapw en￿rOn￿."
'My daughter h8s bec#)n* more (￿￿r￿￿ent 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 p￿p1a. Snce we have t￿n
going to Dafforffs. h8 slarted to tsN( to people and 4•knen Tr￿￿ng a bad day, I feel there is a lot of support
for 811 the frd￿U1Y 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 I￿Ve appro)aiwJ the SUFWt and sLx?* r>Jmmunty muc*. Our son is slowly
developirwJ re[al￿nth￿￿ 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 faM￿Y 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 Daffc*Jib enryvJh for all
they do."
"Daffo¢thls has given us a thance to partiiipate n actiwiles V￿th 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 amaz￿￿11.
'Our chitd s8W that he wasnx alone in exFerI￿￿Ir#J his (￿￿J￿ie5 and that heltul hkn mentslty and gave hlm some
confidence. ￿e￿Ing other parents in the same ￿tuat￿)n ￿su hdped us. we get to talk and swap Kleas 6tc.'
"Attending Daffodik has hel￿1 ￿1h my sons skths. a¥J I &Jualty * down 15 mFn5 to have a of
tea knO￿ng 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 0￿selVes.
"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 at￿d￿g. Fantask sumw kept bLW as it i5 dtffio]11 at Umes YAlh a
ng break throuth the summer."
in the st8ff to suppo[( distr￿8￿￿ 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 w￿￿Ul (xibrism or reslrictrjn 8rKI 9ives him and his
sister5 a scKial group they Sho￿ and enjoy. the parentslrxrer¥ there is aws sC￿e0￿ 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 nItw￿l pc*cy.
The reseryes achieve t¥to al￿.
Firsdy, rf we are unabl8 to 5￿Ure 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.
Se￿nd1￿, 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 2￿22.2}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 pl￿1 FffiyJramme of #tt8nded eV￿rts, 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 tr￿r families.
With the continued wfe55Kynalism of our slaff. of cw fundeTS and Ihe commilment and drive ot our
Irustees aThJ othervolunt8Ws tyJr I￿8￿1)aTI￿S can l¢x)k frmward to n￿le￿ ￿Pile in 2023-2024.
StTUCturn. governaneÈ and managgrnent
The Injstees who 5thd the year aThY ￿10 the date ofsign8knè of Ihe fr￿￿￿al 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 n￿M￿lP. a ChallF￿￿n, a Secretsry and
a Treasurer ar￿ a commrttee (J)nsisOng of not kss Ihan ffwr n￿ltErS cf rn ￿Te fffteen members who sh811
old office from Ihe cor)L*Bion of that rrwting.
of ¢&opkn tnLStees d￿S Th)t exceed one thwd. to a maxwr￿M of thw, ofthe totd Memb0￿1P ofthe Board.
As the c0nstiluli￿ requi￿￿. the DAFFODILS exwfve uJmmtlts& relire frcrtn offiGB at each Anrwal General
Meetwwj atKI are requir&1 to a￿1 SI￿￿5 to C￿￿lnue in offi￿.
The oirtgoing commiltee at the 2023 AGM will have a (￿1￿*ve 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.
Co￿pted 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 corl￿nittee memb8rs un(Iwstand thay are aiying as tr￿leeS and are inv1￿ to attend a trairring methg to
familiarkse therwives wrth the c*arty and ts (X￿teXt wilhin it q)erates. the trairmng se5son ￿Ver8.
Essefrtial Trust88 I￿h￿ y(xt n￿A 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(￿￿1s￿n gUKlar￿ 'Hallmarks of an Bff￿1￿6 thartw and
havo agreed there are adequ*0 Internal controls in plw to cthier any signrf¢cant risks to the Charity.
GDPR
The I￿￿te8S ￿)nti￿ to enswE wilh Ihe Oata Prob￿l￿￿￿*20l8 IGDPR).
The oveFarching ￿licY is iSsL￿d 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 eIfiC￿nt arKI effècbve way.
Our GDPR Pn'naples
- We will prC￿￿ all personal d* Trdlrty arKI tawTuny.
. We only prc(ess r￿￿nal data speofigj and
. We wll ho]d relevantarHt atturaie pers￿al data.
. We wll Th)t retain pètsonal data Iwthaft is n9￿ssary.
- 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¥On￿le preFwakn of the fjn8r*ial sfaternents in tLcordar
vfflth the requirem*ts of the ChariknA(* 2011 (tre 2011 Ad
I ￿Fm)rt in respe& of my 8xamvTration of th8 d￿ri￿8 firwxyal S18t￿ ￿￿led ¢JJt urhleT s•aion 145 of tho
2011 Act. In carying out my exarnmati￿ I have folky*￿ aH tho appts￿le Dreca*Jns 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 ap￿ICable in the UK and Re￿b￿C 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 I￿n 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 tth*lg 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￿ resF*ct
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￿￿.0￿b1e u)ncem(ry forni aTrJ content
of accounts set Lxrt in the Chwth8s lArxX￿nts arxl ReF￿ts) Regulalions 2008 other than any reqUI￿T￿ent
that th8 acrAJunts give a true and fatf is a matker 85 part of an independent
I have no c￿￿emS arKI *￿e come acllL%S rn otsr mattw5 tha exan7nai￿n 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 actr￿tieS
38.135
11N),250
1￿.385
22.091
109,034
131,125
Total expgnditurn
40.728 1￿2￿¥
140.978
24,791
1CYJ.Iy34
133.825
Net {exwidltsr•hSncome
r the yearl
N9t movement In frjnds
{iQ432)
{12,633)
(TJ.06S
(3.7￿3)
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
Cr￿lt0￿%. 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 Sla1￿￿Trts
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 T￿li1y apparent from other
sources. The estimates aTKI a&%%iated aSsump￿n$ ale based C￿ htstrM￿ exwience and other fa¢k*s that
are considered lo be r*vanL Actual rssults may drfter fiK*)) thssa 0slir1￿18￿.
The ests"mates and urm1￿ing assumpknns are revieV￿d an (ryoiTrJ basis. Re￿slO[}S to accounting
eslirnates are reuonised in the pefK*J in which the estimat8 L8 ravwl where ihe ￿VI￿On 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￿￿￿ y￿th 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￿ app￿thI8 to c*aiities their ￿counts in wrdance with the Financtal
ReFrtYting StarKlard appI￿aLle in the UK aw]d RetNJt4t of IrdaThl (FRS 1021" {effectiv8 1 jarn￿ry 2019). Th
charity is a pul￿ Benefft Eniity as defined by FRS 102.
C&8h Flows.
The ffnancH] stat￿ents have (Wrted f￿￿rn Ihe Charthes (AcC￿ts 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 charit*s apthng FRS 102 raltEr Ihai the version of the Statemerrt of
The financial state￿nts are in slErfry. ¥thirJ) is Iho fundi￿￿ rAJrrerry of th8 chailty. Mon8t8ry
The financtal slatements teen prepar&1 under the hislori(¥l (x)st Conv￿￿0￿. [nK•dTfied to nclude the
revaluation of freehrAd PmFEYtses arKI to incI￿Je investst properti￿ and L*Fain finanrial Ytstruments at fair
valuel. The principal &oJ)unling FKAMies &Jopted are set out t*￿w.
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 stat￿￿nIS.
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 enlit1￿1 to itafter any rErforn3r￿e 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 p￿f￿￿c0 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¢c￿lSe￿ al the ljme ofthe thatk)n.
Lega￿eS are rwnBed on r￿lpt or othevrn rf the has been notified of ￿ impending d￿1￿Jti0n,
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 obligat￿n tse measur&1 feliably.
Expenditure is d8ssified by act￿ty. The ctBts of eath a¢#￿ty are made up of the total of dir*t c#Jsts and
shared costs. induding support costs involved in undertak￿g 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 ap￿￿trffted 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 Impalm￿nt 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 r￿ed 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 arr￿nt of Ihe asset hs estima1￿1 in wder to determine the exterrt of th8 impairment
J5s lrfany}.
2.8 Cash and cash equivalents
Cash and cash eqUI￿alents indude cash in harLI. detMNts held al call wrth banks, other short.temi liquid
investmenls or￿In￿ Matu[￿eS of three movts or less. aThJ Iwik o¥eFtkal& Bank overdrafts shown
withtn L%)rrov￿r0jS 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
re￿IVed.
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
Donat￿nS
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 e￿nSeS
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 adm￿1(￿￿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
ReStr￿tal (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 n￿r of emthees durfng the ￿(vra$.
2023
Number Number
2022
Part time slaff
12
11
16-

DAFFODILS
NOTES TO THE FINANCIAL STATEl￿NTs (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-

+> (V (4 L
-(040 ￿￿￿0￿.
(ry <y Iri r¢) It)
oe4
00
fT) ¢D
00
oc>
*oo
ry (fj
*OQD7
LEI Q* Ci
Imooots)*
00￿0)¢￿
511 1 }21

¥!1 I li
￿[L L>U

fi>è 24
'11112 f} ¥1
>4(D
Èili Zi

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
Tan￿b￿ a￿ts
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 ir￿rne tsjnds of the clwiiy indude the desig1a￿l have be￿1 Sel aS￿e 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 sUp￿rt to mombers il
future funding cgnTh)t be otth￿j.
Movement In fundB
gal•nce at
31 August
2023
Designat&
fvnd
60.000
60,000
At 31 AW 2023 the thrity CO￿￿￿Jent IbibThtss.
At 31 August 2023 the charity h*J 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 infom1￿1 marogemont and they are constsnty relie￿9￿9 the guide1w￿ given by the UK
Govemment and *tsptitYJ I￿1r IwSr￿S awthFth so as Ir) be& servrce Iheir dients whllst keeping the5r
stsff Safe. Regujar ly)ard methn9s ensure conrnnicalvjn betw managen*ni and al(pw for
changes to bg imp[e￿￿n￿l in 8 1x)n1rd￿j 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[Jar￿A by managoment tt is fdt that the going