Charity number: 1080579 D.A.F.F.O.D.l.L.S. ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 AZETS D.A.F.F.O.D.l.L.S. LEGAL AND ADMINISTRATNE INFORMATION Trustees Mr. R Haye5 Mrs. AJones Mrs. L Edsall Mrs. H Hendarson Mrs. L Peters Mrs. R Foley Mrs. H Hughes Mr O Hughes MrsA R Jones (Appointed 9 Novemb8r 2023) (Appointe(1 g November 2023) Ms K Tweman Charity numb•r 1080579 Princlpal address 3842 High Streel Mold Flintshire CH7 1BH Indepèndent examiner Azets Audrt SeNices First Floor Unit 55 Ffordd William Morgan StAsaph Business Pak* stAsaph United Kingdom LL17 OJG D.A.F.F.O.D.l.L.S. CONTENTS Pag• Trustses, report 1-11 Independent examirrfs rewl 12 Statement of financial actsvilies 13 881anL% ¥heel 14 Notes to th8 fin8n¢ial ststements 15-27 D.A.F.F.O.D.l.L.S. TRUSTEES. REPORT FOR THE YEAR ENDED 31 AUGUST 2024 The trustees pr8sent their annual report and financial statements for the year ended 31 August 2024. The financial statements have been prepared in accordance with the acwunling polfcies set out in note 1 to the nanclal statements and comply wilh the chariws ￿nstitLrt￿￿n. the Charities Act 2011 and -Accounting and Reporting by Charities: Ststement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicabte in the UK and Republic of Irgland (FRS 102) (effective 1 January 2019).. Oblectlves and activities The tru5te8s remain comnNtted to delivering the obiec*ves of the charity vthith are: e relief of chiklren and young people wilh physical or mental disabilities by Ihe wovision of recreati[￿ or other leisuie-time occup81ions fow them and their familiès and c4rets with 8 view to integrating them into society and improving their ￿nditi.On5 of life.. DAFFODILS achbeves Ihese objeclives by organising soclal activitles for its bener￿laries. These activities cater for the broad range of disabilities with the ethos very much aboul Ivhole families. Sp￿ding quality time together a safe and fun environmenl. The artivities provided by DAFFODILS create safe, supporting envKonments to allow chIld￿n and young people with disabililres, alorwJ with their siblings and parents. to play independently and inl8raGtively thereby negating the isolating effect that disabilty has on the whole family and preparing them for social integration. DAFFODILS has nearly 25 years of experien￿ in delivering resprle through soGial activ(ties to the families of Flintshire. We have optimised (￿r delivery model and. supported by our member famlies. our valued (￿mmIttee and exceplional staff, we continue to deliver quality respite and much needed preparedness for integration at a lotal cost of less than £3 an hour. DAFFODILS has always met the expectalion of its funders and has met or greatty exceeded any service level agreement performance measure. The truslees have paKI due regard to guldance issued by th8 Charsty Commission in ijecldlng what actlvlties the charity should undertake. D.A.F.F.O.D.l.L.S. TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 A¢h10￿mont5 and porfornMn¢o Charltable actlvltlos In 2023-2024 DAFFODILS dolivered 166 leisure Ume events for Children and young people with disabilities and their families and carers. The totsl attendance at these events was 11,858 These events included=_ Youth clubs (weekly) Leisure centre aftemoons -individuaVteam sports and free play Arts arKI crafts OPPDrtunitie5 Short break day irips to museums. theme parks, castles. etc. County walks Sensory and soft play se5slons Film nights Swimming club Ten pin bowling Holiday to Flamingol8nd Annual Christmas and Easter Parties Christmas grotto These activities have Provided 40.000 hours of much needed respite. Funding DAFFODILS is reliant on the generosty ol donations and grant funds and we VAJrk hard to ensure the needs of our memb8rs are aligned with tha outcomes and goals of both our existing and new lunders. DAFFODILS ha5 rrfjlntsined a strong ￿latiOnShIp with both its long-term funders who we enter into three. four- or fiv&year fU￿11ng plans wilh and with those fiJrKlers who prefer to fund one off or yeady projects. We continue to achieve the desired airns and outcomes of our funders and by using our 'parent in attendancB' delivery model. we can maximise the benefit of each generous donation. In the year ended 31 Augusl 2024, DAFFODILS was able to continue to offer much needed respite to families across Fbntshire coping with children and young people with additional needs for less than a tolal cost of £3 per hour. D.A.F.F.O.D.l.L.S. TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Communlty Llnks DAFFODILS is very much a memb8r led ￿ganiSation. All membars have numerous opportunlties to suggest idea5 for the charity and to contribuie to $trengthgning DAFFODILS. Feedback Whilst the facts and figures in this yearfs statements demonstrate tt* effectiveness and efficienGy of the DAFFODILS organisation. the following statements from some of Ihe 230 individual families. comprising of 872 individual DAFFODILS members who attended events in 202&2024. better arti￿late tho difference DAFFODILS has made to them. Family comments: _ 'Year on year Daffodils to us as a famiky has been OLtstanding. A support organisation to give our chldfen the best Jssible time in circumstances thal we donl alway5 believe they will cope with. For me. my son is becoming a more independenl, confident boy. I remember when we first joined, it was hard work to keep up and watching him all the time. but as long as he was happy and safe thafs all that matters to me and it's been lovety to make Ihem speci81 memories whilst attending activiti8s and events. He does play alone, but we do hope in time his engagement with oiher children grows and he will mae frlends. Now as his parent, it is a little more relaxed at timès. as I can let him expose and investigate on his own as I know he is in a safe envirorwnent the suppt)ri of staff and other parents who are understanding. So. a big thank you from us as a family. We are w lucky to be part of this amazing group. °Daffodils is a place for my child lo be himself. He is able to expre&s himself without fear of judgen*nl or prejudice whiGh he has to deal with a lot in the 'real WOTld'. Belng around & supported by others that are in the 5arnelsimilar situation as yourself is invaluable. Daffodils staff make you feel extremely welcome & p*1 of the communi -Thank you again to Daffodils and staff. for such a great day, we have rK>t been out so much WFth the family for so long.... you really do make a diffe￿nce. -Lovely activities struciu￿d with our child's needs in rrllr￿. Lots of opportunttie5 for quality family time. SupFKJrt and encouragement from wonderful staff and other parents. °Daffodils is such a wami and wèlojming group. and h8s really helped my little boy integrate and meèt childr8n with similar needs. Ifs really important for htm to mix with adults and thildren who und8rstand his difficulties and SVFPQrt INM with them. As parents, Daffodils allows us the opportunity to sochqlise and chat wilh other carers whiGh ha5 significanty helped us navigate life with a disabled child" e have been and attended as a family. Having this tirne together and with friends is invaluable. The events allow us Èo relax and chat to other parenl carers. My son loves meeting up viith his peers and friends. this V￿uld be difficult without the safe environmont provided by DAFFODILS. "Daffodlls has been a Ilfelinè to our famity for a very long time and al thss espeually di)Ticull time OUT son is going through. we'd b8 lost without IL He is struggling with anxiety and being away from home and Daffcrfjils continues to be a place for hin to be himself in a safe. understanding and non41emanding environment. Enabling him to access familiar activtties wilh staff who know him well, has kept him socially active with minimum stress and Is prevenling him and us becoming isolate "Thank you so so much for a￿ePtIng into your community. Honesty. I've never seen our son enjoy himself and relax as much as I have whilst at the Daffodib events. This was the first party he's been to and he loved it so much. Thank you everyone. you've made one little boy very happy- "Here's to amther year of happy memories. "Thank you, Daffodils, for another lantaslic y8ar and greal New Year's patyli! Happy 2024 we look forward for another amazing year wlth you all- last one of the ye8f, thank you so much for belng our Daffodils family, we are so thankful for youl happy new yegr everyone. here's to fun times next yearf D.A.F.F.O.D.l.L.S. TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Famlly comments: _ 'Such a super herol Absolutely amazrng with the children and young people. Genuinely listened to what they had to say, spoke to them by name and remembered what gifts they had asked for to comment again before they left. He really seemed to be loving every minute! Well done Santa. esperially ai such a busy time of year for y¥xJ. Not sure how you will manage a Ferrari for our son but the others were hopefully achievable! Thanks for a great 8ftemooTr" hank you so much for our visrt with Father Christmas. I hope you all have an amazing Chrislmas you all desèrve It for everylhing you do fcY our kiddies and us as parents loo, forever gral8ful" 'Thank you for today's Santa visit. Th8 boys enloyed It and it'5 so nice having a relaxed visit to see Santa" 'Amazing Santa grotto. stsff were amazing as always, t(*ys being crazy. Thank you. Daffodils" hat a great time we had at the Christmas paty rneeting up with our special friends thank you so much Daffodils" "Thank you &3aln to everyone at Daffodils. Our son had a great time al the party. So glad he manag6d to stay for a while. His very first party and hopefully many moTe' hank you to the team for all your hard vmfk" hank you so so much for the opportunities you provide fi)1 ovr childten" You really ar8 amazing guys, thanks for rnaking our INeS b8tt8ff "Thank you so much. Such a lot of effort you all put in so V￿ can have fun- "Boys had a lovely time thanks to all the amazi1￿, enthusiaslic staff.I" "We would be totslty lost wiihout the service with olher people that understan e love attending Daffodils. Our son is now more comfortable and corffident going to new places. 'It a safe place to go wth a child vtho ha5 behaviour issues" 'Attending has been great for support and meeting new people. Gels my Child out 8nd less isolated. e were not going very many places. due to cost and behavioural problems that would be looked at by others. We, as a family feel, so ffluch better, now we have places to go and people to talk to" Y49 have been a men*Jer for y8ars and w8 love going to Daffodils" -Amazing to have places to take the family and not have to feel uncomfortable or out of pl￿. °We do not like to go out loo often due to daughters. meltdowns on public transport etc. Daffo¢Jils gives us th8 confidence to take her out and feel supported. All the staff are amazing. they feel like family. we love Dafft)dils° here are no words to describe how much Daffodils rneans to us thank you seems so insignificant, amazing in all asFeCts' "We always have a lovely time with our Daffodils family. lots of Eaughs and good chats. Could never be without them" "Daffodils has benefited my family just by bein9 there and knowing someone is at the end of the phone or at an aclivily ts a good thing. If l 8v8r needed to access help. I know where to go" D.A.F.F.O.D.l.L.S. TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Family comments- "We have been able to ty different activities Ihal rK)rmaiy my son wouldn't cop8 with. °Our son can be himself in a supportive environmenf 'It has allowed us to have experien￿$ as a family that we may not have had the confidence to ty otherwise. Being with families just like ours is so refreshing. No j￿{gemen( just help and understanding" "All the events and excursions are very organlsed and varied and the children greaty bgnefft from them. The staff are brllliant and friendly too. Daffodils is a great oullet for us all arKI has made a real difference to our lives" "My children feel at ease know'ng Ihey arenl judged for stimming. Allowed my child to socialise without feeling the odd on8 out vAthin community- "Helped to gain confidence to not be by my side all the time in ￿rtain circumslan¢es° W¥ithout Daffodils. I Ihink I would have IDSt all my confiden(t out arKI about as a family, il has become a safe place where my famity is growing strorwer and stroryr together "Great impact and effective serwce- -over the last couple of year5 our daughter has régressed in so many ways. the love and support we gel Irom attending Dafft)dils has bewrne even more important. Honestty, I'm not sure where we would be without the lriendships we have made over the many years we have been attending. A huge thank you Daffodils" -my son looks forward to attending Daffodils events ar￿ we as a family feel supported and less isolate(J. Thank you. Daffodils. "Been a life line to us- "Boys. confidence is higher and they are coming out of thelr shells easler in generdl lrfe" -we enjoy all the events and trips arKI have made many new friends, thank you" "Being part of Daffodils Ls part of our world now. My son th1￿ of the staff as hls frIe￿I5. the other children accept him even though he is loud. wobbly and Unp￿did8bl6. We feel comfortable and un-iudged when we attend a D8ffodils event. We donl always feel this way in other places. Thank you- -Attending Daff()Jils had improved our family. we meet up with our friends. we have fun and enjoy our interaction wilh other5. e love our family time and Daffodils has given that to us which is amazing. Thank you. 'Daffodils Is amazing, iv5 like beiw part of a bwj family where everyone understsnds and helps each other. il gives us the confidence to be able to access day8 Out knowing we are supported and safe" "Daffodlls provides a safe environment for my son to socialise. where he 15 not judged by his movement tlcks and enloys various actlvllies, he V￿Uld not be able to participate in within the mair6treaTn avalable actNitles elsewhere" "Daffodils allows my girls to just be themselves and have fun. As a parent its brillianl lo speak to others in the same situations. 'Having dates in th8 dlary Wtth Daffodils is helpful knowing that we are having a social activity soon with our friends and with those vtho understan¢r D.A.F.F.O.D.l.L.S. TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Family comments- "It is nice lo have famity days out wth Daffothls. It makes me feel less judgeLI when my thildren canl handle their emotions. "By building our confidence as a family to go OLrt and not have anxiety and we now enjoy days our -Attending DaffL%Jils has given our family time to be ourselves and nol be judged by anyon8 and being with good friends rnakes us feel welwme every time we attend" "Each member of our famity enjoys meeting up with Daffodils whether it's events or èxcursions. M has helped our family enjoy more time togethw as we often choose to separate our children due to the issues of melldomtns which has caused iealousy from our PDssibly non-divergent chil(tren. Being 8Ne to come together in a supportive way. which costs very little, has been so helpful as we often only have Ihe money for bills not leisure time. "We love days out wrth Daffodils. life is expensive so these disGt)unted days help us so much and It'5 appreaated" -we have mado friends. the staff go above beyond to help the parents and children. and iys like being part of a big famil You get to tslk to other people that are in Ihe same boat as you. 'Its been amazing. us parents not feeling alone and our son thrives with Daffc*Jils and gives him more confidence so he can be himseir "Allowed tjs to ac(E5s social events that wouldn't have been possible otherwise due to fear of judgement or negatimty fiom other people" "Children altowed lo be themselv8S Without the pressure to Yil Ni" and mask. Can engage with parents facing same struggles and wonderful staff that fijlly understand children's needs and accept them how they are. Thank you so much Daffodils f(Y all you do. It makes a big impact on going out as a famil "Attending the activiti8s has been fants￿Ic for th8 three of us in many ways. On8 way in particular is it has gN8n us qualty tiffle to spend together as we are navigating marriage breakdown and new famity dynamics. It is reassurance for our son Ihal he is still loved and relnforcfng bond5 Individually with me and his dad. The atmosphere al all the evgnls is just so friendly and welcoming that you feel 8￿Pted. Whenever we used to tske him out there was alway5 a wory that he would have a meltdown and people wouldn'l understand but we feel that the wory of that is completety taken away on all of the activities with Daffodils. as we are in the cornpany of people thal have been through similar. Thank you. we Ihink you're all wonderfull IVS improved his soclal skills and also hls awareness" -my daughlerfs soclal skills have continued to inuease - she is far rrnre cOnf￿ent around new families and members of staf °It has helped build and maintain all our mentsl aThJ wellbelng health. °Socially impacted the family and being more interactive as a family" 'It's made the kids want to go out more and enjoy days out. brings them out of Iheir shells. "It's difficult sometimes to get my child to leave the house as he struggles around people so coming lo Daffodils encouraged him and has really helped us as a famity- "It's brought so many opportunities. Prlmary parent wth 3 children age 4 to 9 two with autlsrn means it's hard to lake them places other children go for fear of Safety {running off. unaware of dangers) and their care needs. Daffodils gives the security of the loveliest staff on hand to enable us to go on th8se types of outings thal I don't think I could manage alone. Also. ivs impossible for my children to attend normal clubs thal olher ¢hlldren enjoy. as they aren designed for th8ir needs. Daffodils has been amazing. D.A.F.F.O.D.l.L.S. TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Family comments - °Meeting other families In the same posltlon, receiving advice and support has been so benefiaal" "It means we can access events in the communty that noM￿llY we mlght nol do due to lad( of support and worying about being different. With DaffodiEs. we k￿W Ihere's no judgement and we can try things normally we wouldn't. "I'm hoping our son continues lo attend trips with Daffodils and b6gins to make bonds~ 8 events have a great impact on our seff-8Steom & wellbeing, it takes abyay the feeling of isolation that so many Carers feel on a regular basis" -It has made a huge difference to u5 being able to attend and have not onty staff support t￿1 peer to peer support. Sharing experiences with others who understand is invaluable. the caring group has increased our famity's mental health and wellbeing. We have all rnade friends. Thank you. "There Is no Judgement as all the families are In the same situatlon. Talking to other parents gives you Ideas and tips on how to help with thivgs and you make friends" "A fantastic summer as always, what more can I say, Daffodli s is our family. ivs where we belong, and is where we are at our most relaxed" 'We have benefited hugely from being Membe￿ of Dafft)dils. My son is 8￿pIed for who he is, 8nd c8n play in his own way withoul being judged. My daughtèr (who does not have additional needs) also loves the group and I think meeting other children like her brolher helps heT Unde￿nd differences some children can have" 'rime out of the house with likewise people. Having the stalllparents tr) that to helps know you are not alone wilh your challengos- 'Has got us all out as a famlly, and give me tots of confidence to be out wtlh my son" .1 fe81 everyone there is really helpful and willing to give adv￿ and support. "Daffodils staff go above and beyond. We ieally appreckqte the welcoming smiles and addresslng our child by hls name. He feels w)stantly as ease. Stsff especially always supports and p￿VideS fun for our child. At limes he Gan p￿fer lo not take part but wilh staff encouragemenl he beneffts so muL*). The Activities Manager has always been V￿lcom1ng and friendly. providing adult conversation and reassuran(* during our visits. We genuinely feel Daffodils is a lrfe line. Very gratefvl lo all sta "Gained more experEnce and made us stronge 'Daffodrfs has impacte(l us very positively. My boys are excited lo go when I say we're going to Daffodils" The social SKJe lo boing with Daff¢)dils is so rewarding. We love Ihe trip5 and youlh dub" 'Being able to socialise, for both my son and myself is very impDrtanl. It helps reduce isolation. helps my son make fn.ends and improve his social skills elc. Friends we have made in Daffodils has extended tr) outside of Daffodils too- "Allowed chlld to begin lo make new friendshlps in a safe place they afe not judged by peers. Allowed me to meet otsr parenis to chal with. "Daffodils is like fanily to us: our boy is going through a tough time and Daffodils ffis a safe place for him and us to go to where we get mu¢h nèeded support from staff and other parents. e have had a lol going on with a death ol Grandad. moving house and the usual money and car troubles. I have gaingd knowledge from other parents and our son has had time out of the strèss trom the homg. Ifs lovely lo see him smile- D.A.F.F.O.D.l.L.S. TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Famlly comments- "It brings more out in our s¢)n- all the aGtivities and evenls really bring him on. Our daughter enjoys activities with us as lamily. The importance of famity lime logether leamin9. developing. copintynot ￿pIng and deallrvJ with challenges. Exciting memo￿5 as well most of all. Thank you, tf5 $0 wonderful to be a part of a fantastic group were we can see our children develop and grow and for us as parents to tslkjdiscuss and ask and that w6 are not alone nor are our children even though sometimes we may think Ihis" "Daffodils has given my family invaluable help and support. "Les$ isolated and can relax as people around you are in the same position and don't Stare at him and me- 'We feel part of a communty. Supported, in a none judgernental environment" "I feel part of something al Daffodils il feels like a massive burden lifted when I have been on any Daff￿111$ event! The staff are amazing and so are the other members Thank5 so mu(* for all you do. As a lone parent who has sUffe￿d some ￿allY awfijl mental health over the pasl few months. Daffodils is a lifeline and a massive help to my recovér e have a place for our children to be thernselves. kid5 are much happier coming and dontt ever like to miss anything. "Where do I stsrt! Daffodils have definrtely benefited us as when my son has a meltdown, I donl feel judged when we go out and thal other parents help me and 50 do the people that work there. I have made friends there., my children have made friends there. I can go out without feeling worned and anxious that my son May have a meltdown and people will judge us. It also help5 my chlldren feal comfortable Ihal their brain works differently and that they're not the only one like that and they feel Comfortabl8 w4thin thèmselves. this is the best Ihing thals ever happened to us and Ihal we're so grateful lor it" -It helps with my sons socialising skills and he is able to be hims8Ff without being judged. For me thafs all I vmnt is for him to feel safe, happy and accepted by hi5 peers. with Daffodils he ha5 all of thar .1 asked my son how we benefit from Daffodils" his an5V￿r was- they make me feel happy and Safe. D.A.F.F.O.D.l.L.S. TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Financlal revlgw Unrestricted incoming resources amunted to £28.705 (2023: £30,296) and total unrestricted resources expended amounted to £12.607 (2023.. £40,728) resulting in an un￿Sti¢l8d surplus for Ihe year al £16.09812023: deficil of £10.432) indusive of transfers beiween funds. Restricted incoming resources amounted lo £125.071 (2023.. £87,617} and total restricted resources expended amounted to £129.058 (2023: £100.250> resuFiing In a restricted defrit fof the year of £3.987 (2023. 12,633) indusive of transfers be￿een funds. The principal bjnding sixjrcos Can be analysed as follows: Grants 81°A {2023: 74%) Donations 5% (2023: 6%) Generated income 13% (2023: 19%) Interest from investrnwrts 1% {2023'. 1%) Reser¥es policy The charity's reserves are generated from unrestricted SDurces i.e. donatri)ns, lundraising and admts5ions, and are reviowgd annl￿tly. The charfty has resticted funds for Income recelved from funders for specific purFoses and objectives that h8ve to be met by the cbarity. The deS￿nated fund is maintained by the chairty in order to bring it to a close with a phased withdra¥v21 of support to members if future funding cannot be iknained. DAFFODILS have maintained its finanGial reserves ITr line with its intemal policy. The r85eNes achieva tsvo aims. Firnlly, if we are unable lo seDJre fijture funding streams thg charity ¢xn manage its affairs in a professional and controlled way and bring the charity to a successful dos8 Without any outstanding liability and )Mth a phased withdrawal of support to our rnember5. rnany of whom have DAFFODILS as their prinCi￿e source of respite. Secondly, that current and tuture fundeT5 can be assured that DAFFODILS will continue. a5 it always has, to utilise their specific funding to achieve their w￿l¥Idual outcome5. In the year 2023-2024 DAFFODILS had to allocate some of it reserves to fund the proposed weekend programme of events, the reserves sllll remain at a level and provide provision to manage DAFFODILS liabilities. The trustees have assessed the major risks to which the charity is exposed. and are saltsfied Ihat systems are in place to mitigate exposure to the major risks. Plans for future periods DAFFODILS has achieved exctpllonal perfO￿anceS this year and has delivered Much needed benefit to the Flintshire children and youn9 people's disability community. Our hope for next year is thal we continue to exceed our funders degred (xrtcomes, provide much needed actimties 8nd continue to increase our membership and redu(* the impact of isolation on the children and young people of Flinlshire and thoir families. with the conlinued professlonallsm of our staff. generoslty of our funders and lh& commilment arKI drlvg of our trustees and other volunteers our benef￿laries can look forward to much needed respite In 2024125 Structure, governance arbd management The chartty is controlled by its goveming documen[ a deed of trusl, and constitutes an unincorporated Gharlty. D.A.F.F.O.D.l.L.S. TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 The tmstees who served durlng the year Énd up to th9 date of Signature of the financial ststements were.. Mr. R Hayes Mrs. AJones Mrs. L Edsall Mrs. H Henderson Mrs. L Peters Mrs. R Foley Miss. S Taylor Mrs. A Williams Mrs. H Hughes Mr O Hughes Mrs A R Jones Ms K Trueman (Resigned 9 November 20231 (Resigned g November 2023) (Appointed 9 November 2023) {Appointed 9 November 20231 Recruitment and appointmant ol new Irustsès The members of the group will nominate and elect, from amongst the membership, a Chairperson. 8 Secretary and a Treasurer and a committee consisting of not18ss than four m8mbers or Tro more than fifteen members who shall hold office from the conclusion of that meeting. The committee may also from lime lo time cfropl persons from outside of the membership provided that the number of co-opted truslees does not exceed one third. to a maximum of three. of the tolal membership of the Board. As the constiluiion requires, Ihe DAFFODILS executive commrttee retire from office at each Annual General Meeting and are required to be nominated and then re-elerted should they wish to continue in cffice. The outgoing committee at the 2024 AGM will have a colledive experience on the DAFFODILS executive exceeding 70 years. Their vohjnlary rJ)mmitmenl to the charity is a o)rner stone of the chaiity's SUCC￿ and it is wtth great hope that they will all seek re-elects'on. Arrangements are in place to hold the 2024 AGM online whilst still achieving th8 requirements of the constitution. C¢H)pted Trustees Ms Katie Tnjeman was CO￿Pled to the Board of Trustees on 9 Novembef 2023. 10- D.A.F.F.O.D.l.L.S. TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Organlsatlonal stru¢ture The Board of Trustees is responsible for the strategi¢ direction and policy of the charity. Thé day to day njnning of the charity is delegated to a small number of part time slafl. who a￿ supwrted by trustees and volunteers. Indurtion and trainlng of new trustees AJI new committee members understand they are actÈng as trustees and are invited to attend a training meeting to familiarise themselves with the charity and the context wilhin which it operates, the training session cover5: 1. The obligations of Ihe trustee: including charity commission guidance d0￿mentatIOn on the subject, CC03 - The Essentkql Trustee What you need to know. 2. The main documents which sel out the operational framework of the charity induding the Constitution and OP8rationd policies. 3. Resourong and the current finanual position as set oui in the lalest published accounts. 4. Future plans and obj8CtNes. Risk manJgen*nt The Trustees have a duty to identfy and ￿VIeW risks to which Ihe Charity is exposed and to ensure apwopTiale controls are in place to provide reasonable assurance agalnst fraud and error. All proCedU￿S a￿ periodically reviewed to ensure that they continue lo meet the needs of the charity. The Trustees have revisited the Charity Commission guidance 'Hallmarks of an effective charlty and have agreed there are atlequate intemal controls in place to cover any signilicant risks to the Charity. Th8y will. of course, continue to monitor and roviaw the risk ass8ssment process on an ongoing basis. GDPR The INstees continue to ensure complianc8 Wlth the Data Protection Act 2018 (GDPR). The overarching poti¢y is issued to each member family with a privacy notice detailing how their data is managed. All of our rnembers have given us Iheir fttlly infomed consent to rnana￿ the dats V￿ need to manage the tharity in an efficierrt and effective way. Our GDPR PrinLiples - We will Pro￿55 all personal data fairly and lawtully. - We will only process personal dala for specified and lawful purposes. - We will hold relevant and accurate personal data. - We wi¥ not retsin personal data for longer than is necessary. - We will keep all personal data secure. he trus s repo as approved by the Board of Trustees. Mr. R Hayes T￿￿te Mrs. A jO￿S Tru$l•e Dale.. 11 D.A.F.F.O.D.l.L.S. INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF D.A.F.F.O.D.l.L.S. I report to the trustees on my exarnlnallon of the financial ststements of D.AF.F.O.D.l.L.S. (the charity) for the year ended 31 August 2024. R•sponsd>illtles and basls of roport As the tTUStees of the charity you are responsible for the preparation of the financial ststern8nts in 8ccordan with the tequiremgnts ol the Charities Act 2011 (the 2011 Ad). I report in resped of my 0xamir￿lIon of the chariWs financial statements ¢arried out under section 145 of the 2011 Act. In carying out my examination I have followod all the applicable Direclions given by Ihe Charity CommissiDn under seclion 145(5Mb) of the 2011 Act. Independent oxaminerf5 Statement Your atlention is dravm to the fact that the charity has prepared financial statements in accordance with Acc(xJnting and Reporting by Charities preparing their accounts in accordance wilh the Financial ReportirKJ Standard applicab￿ in the UK and Republic of Ireland (FRS 102} in preference to Ihe Accounting and Reporting by Charities: Stsiement of Re￿MMe￿Ied Practice issued on 1 April 2005 which is referred to in Ihe &xtant r8gulalions but has now been withdrawn. l understand thal this has been done in order fof financial statements to provide a Iwe and fair view in accordance wtlh Generally Accepted AcC￿ntIng Practice effeclive ft)r reporting periods tE9inning on or after 1 January 2015. I have completed my examination. I confimi that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.- accounting records wer8 not kept in respect of the charity as required by seelion 130 of the 2011 Act,. or the financial statements do not accord with those records,. or the financial staternent5 do not comply wtlh the applicable req(￿rements conceming the fomi and ￿ntent of aLxounts sel out in the Charities (Accounls and Reports) Regulakn'ons 2008 other than any requirement thal Ihe accounts give a true and fair view which is not a matler considered as part of an independent examination. I have no concems and have come across no other matters in connectton with the examination to whiGh attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Jonathan Ward FCA Azets Audit Services First Floor Unit 55 Ffordd William Morgan St Asaph Business Park StAsaph LL17 OJG United Kingdom 12- D.A.F.F.O.D.l.L.S. STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2024 Unr8strtcted Rostrieted funds funds 2024 2024 Total Unrestri¢t•d Restrlcted funds funds 2023 2023 Total 2024 2023 Notes Income from: DrTh8tions and grants Olher trading activities Inveslrn8nts 6.990 125,071 132.061 7.174 87,617 94.731 20.559 1.156 20.559 1,156 22.641 541 22.641 541 Total income 28.705 125.071 153.776 30.296 87.617 117,913 endilure on: Trading actwilies 4,527 4.527 4.593 4.593 Charitable aclivities 8,080 129.058 137.138 36.135 100,250 136,385 Total expenditure 12,607 129,058 141.665 40,728 100.250 140,978 Net incomel{expenditurn) for the yearl Net movement In funds 16.098 (3,987) 12,111 (10.432) (12,633) (23,065) Fund balan￿S at I Seplember 2023 74.137 28.997 103.134 84.569 41.630 126.199 Fund balances at 31 Augusi 2024 90,235 25,010 115.245 74.137 28.997 103.134 The statement of financial activibes inctudes all gains and losses recognised ir) the year. All income and expendllure derive from conlinuing activities. 13- D.A.F.F.O.D.l.L.S. BALANCE SHEET ASAT31 AUGUST2024 2024 2023 Notes Flxed assets Tangible assets 12 388 Current assets Deblors Cash at bank and in hand 13 1.601 117.￿5 1,579 104,776 119.166 106,355 Creditors: amounts falling due wlthln one yoar 14 (3.921) (3.609) Net current assets 115.245 102,746 Total assets 1888 current Ilabllltles 115,245 1D3.134 In¢omo funds Restrict8d ftjnds Unrestricte(I funds Designaled funds General unreslricted funds 15 25.010 28.997 16 60,000 30.235 60,000 14,137 90.235 74,137 115.245 103,134 The financi or 2025 were approved by the Trustees on ............. . ..... . Mr.RHa Trustee es 14- D.A.F.F.O.D.l.L.S. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 Accounllng policies Charlty Infoymatlon Daffodils is controlled by ILS governing document. 8 deed of trust. and constitutes an unincorporated tharity. The charty conslituion was adopted 25 November 1999. Th8 office address of the charity is: 3842 Hlgh Street Mokl Flintshire CH7 1NZ 1.1 Accounllng convention The financial statemenls have been prepared in accordance with the charity's govemlng document, the Charities Act 2011, FRS 102 -The Financial Reporting Standard appficable in the UK and Republic of Ireland" {"FRS 102,1 and the Charities SORP 'Accounting and Reporting by Charities: staten￿nt of Recommended Practicè applicablo to chariti8s preparing their accounts in accordanca with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defin8d by FRS 102. The charity has taken advantage of the provisH)ns in the SORP for charities noi to prepare a State￿￿1 of Cash Flows. The financial ststements have departed from the Charities (Acwunts and Reports) Regulations 2008 only to the extent required to provide a true and fair vi6w. This departure has involved following the Statement of Recommerlded Practice for charities applying FRS 102 rather than the version of the Ststement of RecommerKled Practice which Is referred to in the Regulation5 but which has since been wthdrawn. The financial statements are prepared in sterfing, which is Ihe functional cuNency of the charity. Monetary amounts in these financxaS statements are rounded to the ngarosl £. The financial ststements have been prepared under th8 historical cost convention. Th8 principal accounting Jlicies adopted are Set out belt>W. 12 Golng con¢ern Al the time of 8pproving the financqal statements. the trustees have a Teasonable expectation that tt)e charity ha5 adewale resources to continue in operaUonal existence for the foreseeable future. Thus the trustees conkn'nue lo adopt the going ¢(￿CeM basis of accounting in rrfepating the financial statements. See note 21. 1.3 Charltsble funds Un￿strI¢ted funds are available for use at the discretion of the ttustees in furtherance of Iheir charitable objectives. Designated funds comprise funds which have been set aside at the dlscxetion of the trustees for speaf purposes. These frjnds 8re maintained by the charity in order to bring the charity to a close with a phased withdrawal of support to members rffuknre funding cannot be obtained. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted lunds ere set oul in lh8 notes to tho financial statements. 1A Income Income is recognisad th8 charity is legally entrtled to It after any p8rforniance conditions have be8n m8t, the amounts can be measure(I reliably, and it is probable thal income will be rec%ived. 15- D.A.F.F.O.D.l.L.S. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Accountlng policles (Contlnued) Cash donations are recognFsed on receipl. Other donations are recognised onc6 the charfty has been nottfied of the donation, unless perfomance c(N)ditions requi￿ deferral of the amount. Income tax reGoverable in relatlon to donations re￿iVed under Gift Aid or deeds of covenant is ret￿nised at the tim8 of the donation. Legacies are recognised on receipt or ¢)theThvise rf the charity has been notified (rf an impending dlstribution, Ihe amount is known. and receipt is expected. If the amount is not known. thè legacy is treated as a contingent asset. Trading income is recognised on receipt. The two main Sour￿ are the tuck shop and contributions from members towards the Ix)sts of excuTsiolls 8nd admissions. 1.5 Expendlturn Expenditu￿ is rncognised once therè is a légal or constructive obligation to transfer e(x>nomic benefft to a third party. it is probable that a transfer of economic benefits will be required in settlement. and the amount of the obligation can b8 measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the lolal of direct costs arnj shared costs. including support costs involved in undertaking each acts'vlty. Direct costs atmbutable to a slngle activity are allo(zted diredly to Ihat activty. Shared costs which contribute to more than one activity a￿1 supporl costs which are not attributable to a single activity are apportioned belween those aclivities on a basi5 consistent wilh the use of resources. Central stsff wsts are allocated Ihe basis of time spent, arxl depreciation tharges are alloeAted on the portion of the asset's use. 1.6 Tangible fixed assets Tangible fixed assets are initially measured al cost and Subsequently rneasured al cost or valuation. net of depreciatl'on and any impainnent Icwes. Depreciation is recognised so as io write off the cost or valuation of assets less thelr residual values over their useful lives on the following bases.. Equipment Motor vehicles 20°A on cost 20Q/o on cost The gain or loss arlsing on the disrxisal of an asset is detemiined as the difference between the sale proceeds and the carrying value of Ihe asset. and is ￿cOgniSed in the statement of financial activities. 1.7 Impalmient of Ilxod assots Al each reporting end date. the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication Ihet those assets have suffered an impairment loss. If any such indication exists, the fecoverable amount of the asset is estimaled in order to detemiine the extent of the impainnenl loss (rf any). 1.8 Cash and cash equfvalents Cash arHI cash equivalents indude cash in hand. deposits held at call *ith banks. other short-term liquid investments wilh original maluritles of three months or less. and bank overdrafts. Bank overdrafts are stThn Ihin botr(Y•vings in Gurrent liabilities. 1.9 Employee benefits The of 8ny unused holiday entitlement is recognised in the peri<)d in which the employee's services are received. Terniination bénefits are recognised immediately as an expense when the charlty Is demonstrably commltted to teminate the employmenl of an employee or to provide temination benefits. 16- D.A.F.F.O.D.l.L.S. NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Crltl¢al accountlng estimates and judgem•nts In the application of the charity's accounting policies. the trustees requiréd to make judgements. estimates and assumptions aboul the carrying amount of assets and liabilities thal are not readily apparent from other SOLrces. The estimates and associated assumptions are based on historical experience and other factors that are consid6rad to b8 rèlevanl. Actual res￿ may drffer from these eslimales. The estimatas and underlying assumptlons are reviewed on an ongoing basis. Revisions lo accounllng estimate5 are reco9nised in the peri(xl in which the estimate is revised where the revision affects only thal period. or in the period of the reViS￿n and future periods where the reviston affects both current and future perTrods. There are no (Titl￿1 accounting estimates or judgements. Donati¢)n5 and grdnts Unrestrlcted Restrlcted funds funds Total Unrestricted Restrl(*ed fund5 fvnds Totsl 2024 2024 2024 2023 2023 2023 Donats'ons and gifts Grants 6.99) 6.990 125.071 7.114 7.114 87,617 125,071 87,617 6.990 125,071 132.061 7,114 87,617 94,731 Donations and glfts Donations 6.990 6,990 7.114 7,114 6.990 6,g90 7.114 7.114 Granls recolvable for Core actlvltles Grants fmrn funders detailed in note 15 125.071 125,071 87,617 87.617 125,071 125,071 87,617 87.617 17- D.A.F.F.O.D.l.L.S. NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Other trading acllvities Unreslrided Unreslricted funds funds 2024 2023 Tuck shop inci)me Social lotteries Excursion receipts, subscriptions and general income 4,219 1,176 15.164 3,430 751 18,460 Other trading activitie5 20.559 22,641 Invostmonts Unrestrlcted Unrostrict•d funds funds 2024 2023 Interest re￿1vable 1.156 541 Tradlng actlvlties Unrestrlcted Unrestrlcied funds funds 2023 Tuck shop expenses 4.527 4.593 4,527 4,593 18 D.A.F.F.O.D.l.L.S. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Charltable actlvltlos Charitable ChaTltable Exp8ndilure Expenditure 2024 2023 Staff costs Deprecialit)n and impaimient Insurance and subscriptk)ns Volunteers expenses Excursions and admlssk)ns Workshops and entertainments Hlre of venues Arts and crafts (indudlng craft packs) Equipmenl renewals Motor expenses 78.201 388 843 42 30.308 71.034 837 1.001 136 35.287 1.164 14.967 3.916 752 1,252 15.118 1,940 831 1.678 129,349 130.346 Share of support cnsts Isee note 81 Share ol governan￿ costs {see note 8) 5.959 1.830 5.469 570 137,138 136,385 Analysls by fund Unrestrscted funds Restricled funds 8.080 129,058 36.135 100.250 137,138 136.385 19- D.A.F.F.O.D.l.L.S. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Support costs Support Govwnancè costs costs 2024 Support Govornanco costs costs 2023 Office cos15 (induding pps) Sundry expense Bank charges 3,553 1,938 468 3.553 1.938 468 3,119 2,009 341 3,119 2.009 341 Legal and professlonal 1,830 1,830 570 570 5.959 1.830 7.789 5.469 570 6.039 Analysed between Charitable activities 5.959 1.830 7.789 5,469 570 6,039 Govemance ox)sts includes payments to the Independent Examiners of £1.200 (2023- £630) for Independenl Exarnination fees. Truste6s' expenses There V￿re no expenses claimed by trust8es during the year ended 31 August 2024 (2023.. £nil). 10 Employees The averdge monthly number of ernployees during the year was: 2024 Number 2023 Number Part time staff 12 12 Employment costs 2024 2023 Wages and salaries 78,201 71,034 The￿ were no employees whose annual remuneration was MO￿ than £60,000. 11 Taxatlon The tharlty Is exempl from lax on income and galns falllng withln section 505 of the Taxes Act 1988 or section 252 01 the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. 20- D.A.F.F.O.D.l.L.S. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 12 Tanglble fixed assets Equtpmgnt Alotor whl¢l•s T¢Aal Cosl At 1 September 2023 7.307 4.800 12.107 At 31 August 2024 7.307 4.800 12.107 Deprèclation and Impalrmgnt At 1 Sept8mber 2023 Depreciation charged in the year 6.919 388 4,800 11,719 388 At 31 August 2024 7,307 4.800 12,107 Carrylng amount Al 31 August 2023 388 388 13 D•btors 2024 2023 Amounts falling due with7n one year: Prepayments and accrued income 1,601 1.579 14 Creditors: arnounts Pdlllng due wlthln one year 2024 2023 Other taxation and social secuiity Accrua15 and deferred income 821 3,100 3.609 3.921 3.609 21 t ty (+) MOO oin o)rW ryO>O >CJ *a>o (0(%Join￿O 00 ots o)0 oc* ororyo lo￿0 00 ONrC* C*rO o u)moc* ¢N ￿ ¢J> a) 01 ￿ (N O) CO f+) o Ir) (O Ln IOrmOtYJ oc 00 O frt xrLE 2 OL) Li￿{L￿ta￿S￿￿￿￿CLf90l￿kx