WISHES 4 KIDS
FINANCIAL sfATEMEKrs
YEAR ENDED
4APRIL 2022

WISHES 4 KIDS
CHARITY NUMBER: 1092962
Full charity r￿me
Wishes 4 Kids
Patrons
Muzzy Izzet
Alan Birchenall
John Greaves
Trustees
Paul Bakewell
Shirley McKenna
Paul McKenna
Wendy Brickett
Paula McAllister
Offices
67 Regent Road
Leicester
LEI 6YF
Bankers
HSBC Bank plc
2-6 Gallowtree Gate
Leicester
LEI IDA
Independent examiner
Mrs T.M. Bettles M.A.A.T.
Bettles Accountancy Limited
Gummie5 Retreat
LeI￿Ster Road
Tilton on the Hill
Leicestershire
LE7 9DB

WISHES 4 KIDS
ANNUAL REPORT
YEAR ENDED 4 APRIL 2022
Strurture• governance and management
Wishes 4 Kids is registered with the Charity Commission for England & Wales as an Unincorporated
Charity116 July 20021 with the governing document in the form of a constitution adopted 24 April
2002 (Amended 19 June 2CKJ2IAmended 13 January 20031Amended 13 April 20221.
The Charity holds no title to property.
The Charity is administered by the Trustees as listed on page l. The Trustees are re-elerted at the
annual general meeting and hold office from the conclusion of that meeting. The governing
document provides for a minimum of three Trustees. When there 15 a requirementfor new trustees.
these are identified and appointed by the remaining trustees. The remaining Trustees are responsible
for the induction of any new Trustee which involves awareness of trustee'5 responsibilities, the
governing document. administrative prO￿dureS and the historyof the charity.There are no co-opted
members, however, the facility for the Trustees to appoint such members are included in the
Charitvs governing document.
Mr G Lowe manages the daily activities of the Charity.
Objertives and artivities
The objects of the Charity are to relieve the suffering of children in the East Midland5 area with life
limited or terminal illness. children who have suffered life changing mental/phYsi￿1 and emotional
trauma or children who have suffered severe abuse by the granting of a wish for example - meeting
a celebrity or sportsperson, a trip. a toy orwhatever the child most desires.
Achievernentsp performance and financial review
As expetted and due to the pandemic that started in 2020 the charity saw an increase in event5
income of 75% following a 22% decrease in 2021. This was due to some national and regional
fundraising events restarting that had been (zncelled in 2020121. There was, however, a downturn
in donations in 2022. In 2020/21 the charity staff were furloughed for part of the year and donations
in 2021 included £27,719 of CJRS grants to cover staff when they were unable to work and £lO,O(10
from the Local Council. In spite of the difFicult conditions the pandemic has caused for everyone, the
charity has granted and completed 237 wishes during the year.
The Trustees are grateful to the many supporters of the Charity who have given their loyalty and
commitment.
The Charity has been "adopted" by a number of corporate sponsors with whom we are working
closely to achieve both financial and volunteer 5UPPOrt.
The charity has fulfilled its objectives, to the public, by the granting of a wish to children with life
limiting and terminal illness, children who have suffered life changing mental/physical and emotional
trauma or have suffered severe abuse and who reside or are being treated within our catchment
area.

WISHES 4 KIDS
ANNUAL REPORT
YEAR ENDED 4 APRIL 2022
Public Benefft
The Trustees confirm that they have referred to the guidance contained in the Charity Commission's
general guidance on public benefit when reviewing the chariws aims and objertives and in planning
future activities.
Going Concern
The effect of Covid-19 and other external fattors on the charity is continually assessed by the
Trustees, reviewing the charitVs forecasts and projections to ensure the charity remains financially
viable. With regard to the next accounting period. the year ending 4 April 2023, the most significant
area that is affecting the charitys net assets is still the level of income. However, it is now hopeful
that the charity will be able to do more fundraising and most national and regional fundraising events
e.g. The London Marathon have recommenced. The charity continuesto have a strong Balance Sheet
with unrestricted liquid current assets of £286.322, so in the Trustees opinion the charity has
sufficient resources to meet its liabilities as required. As Such. they remain satisfied that the charity
can continue to operate forthe next 12 months and onwards and the accounts have been prepared
in the knowledge that Wishes 4 Kids is a financially viable charity.
Reserves policy
At the end of the financial year the unrestrirted rese￿e$ were £286,322 which is more than 12
months of current total expenditure. The Trustees consider the level of unrestricted reserves to be
satisfactory. Their policy is to keep reserves at a level to withstand any short-term risks to give
themselves time to change any financial plans accordingly. The circumstances around Covid-19 are
example why such free reserves are held and these are used accordinglyto ensure that Wishes 4 Kids
remains a going-concern. The adequacy of the reserves policy is reviewed annually or more often if
necessary.
Donations in kind
The charity has received considerdble support in kind for the granting of wishes the approximate
value of which is £852 {2021- £1,046). This is included in donations received and resources expended.
Risk fartors
The trustees have continued to assess the major risks to which the charity is exposed, and are
satisfied that systems are in place to mitigate exposure to the major risks.

WISHES 4 KIDS
ANNUAL REPORT
YEAR ENDED 4 APRIL 2022
The principal uncertainty currently facing the charity is the impact of the ongoing global Covid-19
outbreak. The Trustees continue to monitor the outbreak, including UK Government advice. and
acknowledge that the charity faces a prolonged period of Un￿rtainty. While the evolving nature of
the situation means it is not possible to accurately quantify the financial iTnpact, the charity is in a
good position to help manage the risk. Steps are being taken on an ongoing basis to minimise the
impact on the chariws artivities and the effect this may have on its supporters and beneficiaries.
Infrastrutture is in place to allow staff to work remotely or in a 'cowd secure, environment and our
key priority is to ensure, as far as possible, that terniinally ill or life-limited children are still able to
benefit from a 'covid secure. wish.
Statement of truste¥5 responsibilities
The trustees are responsible for preparing the Trustees, Report and financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice).
The law applicable to chartties in England & Wales requires the trustees to prepare financial
statements for each financial year which give a true and fair view of the state of affairs of the charity
and ofthe incoming resources and application of resour￿$ of the charityforthat period. In preparing
these financial statements. the trustees are required to=
select suitable accounting policies and then apply them consistently;
observe the methods and principles of the Charities SORP-
make judgements and estimates that are reasonable and prudent-
state whether applicable accounting standards have been followed, subject to any materi al
departures disclosed and explained in the financial statements-
prepare the financial statements on a going concern basis unless it is inappropriate to presume
that the charity will continue in operation.
The trustees are responsible for keeping accounting records which disclose with reasonable accuracy
the financial position of the charity and enable them to ensure that the financial statements complv
with the Charities Att 2011, the Charity (Accounts Reports) Regulations 2008 and trust deed. They
are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
Signed on behalf of the trustees on 20 May 2022.
PAUL BAKEWELL
Trustee

WISHES 4 KIDS
INDEPENDENT EXAMINERS REPORTTO THE TRUSTEES OF WISHES 4 KIDS
YEAR ENDED 4 APRIL 2022
I reportto the charity trustees on my examination of the accounts of the charity for the year ended
4 April 2022 which are set out on pages 6 to 10.
Responsibilities and basis of report
As the charitvs trustees you are responsible forthe preparation of the accounts in accordance with
the requirements of the Charities Act 20111.the AcV}.
I report in respect of my examination of the charity's accounts carried out under settion 145 of the
Act and in carrying out my examination I have followed all the applicable Directions given by the
Charity Commission under section 145{5)Ib) of the Art.
Independent examiner's statement
I have completed my examination and I confirm that no material matters have come to my
attention in connection with the examination giving me cause to believe that in any material
respert:
l. Accounting records were not kept in respect of the charity as required by section 130 of the Act-
or
2. The accounts do not accord with those records; or
3. The account5 do not comply with the applitable requirements concerning the form and content
of accounts set out in the Charities (Accounts and Reports} Regulations 2￿8 other than any
requirement that the accounts give a 'true and fairMev/ which is not a matter considered as part of
an independent examination.
I have no concerns and have come across no other matters in connertion with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Mrs T.M. Bettles MAAT
BE￿LEs ACCOUNTANCY UMrrED
Gummies Retreat
Leicester Road
Tilton on the Hill
Leicestershire
LE7 9DB
20 May 2022

WISHES 4 KIDS
STATEMENT OF FINANCIAL AcfivmES
YEAR ENDED 4 APRIL 2022
Totsl
2022
Totsl
2021
Notes
Income and endowments from:
Donations and legacies
Other trading artivities
Fundraising events
102.934
239.256
99,939
56,945
Other income
Profit on disposal of fixed asset
Total
202.873
296,201
Expendityre on:
Raising funds
Charitable activities
Cost of wishes provided
35,233
24,012
188,275
201.312
Total
223,508
225,324
Net income/{expenditure)
Transfers between fund
120.6351
70.877
Net movement in funds for the year
120,6351
70,877
Reconciliation of funds
Fund balances at 5 April 2021
306.957
236,080
Fund balances at 4 April 2022
£286.322
£306,957
The funds for 2022 and 2021 are unrestricted.

WISHES 4 KIDS
BALANCE SHEET
AT 4 APRIL 2022
Notes
2022
2021
Fixed assets
Tangible fixed assets
311
13,769
Current assets
Debtors
Cash at bank and in hand
11.255
286.788
35,225
258.848
298.043
294.073
Short-term credttors
12,032
885
Net current assets
286.011
293,188
Net a55ets
£286,322
£306,957
Represented by:
Unrestricted funds
286,322
306.957
Total charity funds
£286,322
£306.957
These financial statements were approved by the Trustees on 20 May 2022 and signed on their behalf by:
PAUL BAKEWELL
Trustee

WISHES4 KIDS
NOTES FORMING PART OF THE FINANCIAL STATEME￿[5
YEAR ENDED 4 APRIL 2022
l. Accounting policie5
The financial statements have been prepared in accordance wwth Accounting and Reporting by Charities..
ststement of Recommended Prattice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191,
the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021, and the
Charities Act 2011.
Wishes 4 Kids meets the definition of a public benefit enttty under FRS 102.
The financi31 statements are prepared on a going concern basis under the historical cost convention.
modified to include certain items at fair value. The trustees have considered the level of funds held and the
expected level of income and expenditure for the 12 month period from the date of authorising these
rinancial statements. The budgeted income and expenditure together with the level of reserve5 is sufficient
for the charity to be able to continue as a going concern. The trustees have considered the impatt of COVID-
19 on the charity in making this assessment.
The financial statements are presented in steding which is the fvnctional currency of the charity.
The significant accounting policies applied in the preparation of these financial statements are set out below.
These policies have been consistently applied to all years presented unless otherwise stated.
The principal accounting policies adopted in the preparation of the financial statements are set out below.
lal Income is recognised in the SOFA when the charity becomes entitled to the resources. it is more than likely
to receive the resources and the monetary value can be measured with 5uffiaent reliability.
Legacies are included in the SOFA when receipt is probable. that is, when there has been grant of probate,
the executors have established that there are suffiaent 355ets in the estate and any conditions attached to
the legacy are either within the control of the charity or have been met.
Donated services and facilities are included in incoming resources in the SOFA Iwith an equivalent amount
in resources expended) at the value of the gift to the charity where this can be quantified.
Gift Aid receivable is included in income when there is a valid dedaration from the donor. Any Gift Aid
amount recovered on a donation is considered to be part of that gift and is treated as an addition to the
same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
Ibl Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation
committing the charity to pay out resources and the amount of the obligation can be measured with
reasonable certainty. Expenditure, including the related irrecoverable VAT, has been classified under
headings that aggregate all costs ￿lating to the category.
Icl Support costs include central functions and have been allocated to attivtty cost categories on a basis
consistent with the use of resources Itime spent by staffj-
Idl Tangible fixed assets are capitalised and are written off by depreciation. calculated to write down the cost
by equal instalments, over their expected useful lives. The rates applicable are as follows-_
Fixtures. fittings & equipment
- IO% per annum on c05t.
Motor vehicles
- 33.33% perannum on cost

WISHES4 KIDS
NOTES FORMING PART OF THE FINANCIAL STATEMENTS (corinNUED}
YEAR ENDED 4 APRIL 2022
lel The unrestrirted funds are funds which can be used in accordance with the charitable objects at the
discretion of the trustees.
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets
the criteria is charged to the fund
{f) The charity only enters into basicfinancial instrumentstransactions that result in the recognition of financial
assets and liabilities like other debtors and creditors.
Short term debtors and creditors are measured at the transaction price.
Z. Donations and legacies
Donations and legacies in 2022 include grants from HMRC of £2.46712021- £27,719} in respect of the
Coronavirus Job Retention Scheme which has funded employees on furlough during the year and support
grants of £-12021- £10,(KJOI from the local Council.
3. Analysis of expenditure on raising funds
Direct
Support
costs
£17.903
Totsl
2022
£35,233
Total
2021
£24,012
cost
Fundraising costs
£17,330
4. Analysis of expenditure on charitable artiwty
Dirert
Support
Total
2022
£188,275
Totsl
2021
£201,312
Cost of wishes provided
£110,685
£77,590
S. Allocation of support costs
Charitable
activity
3.587
1,241
1.411
7,469
1.901
3.734
376
1,835
10,935
38,012
6,398
Raising
fvnds
828
286
Total
Total
2021
1,386
S05
1,171
9,108
1,383
4,438
Support costs
Printin& postage & stationery
Sundry expenses
Repairs & renewals
Rent & rates
Heat & light
Telephone
Bank charges
Insurance
Depreciation
Salaries (note 61
Motor
Governance
Accountancy
2022
4,415
1.527
1.736
9,192
2,339
4.595
462
325
1,723
438
86
424
2.523
8.772
1.478
2,259
13,458
46,784
7.876
2,212
13,489
47,009
4,001
691
159
850
850
£77,590
£17.903
£95,493
£86,420
The charity undertakes direct tharitable activities only and allocates its Support Costs on a basis consistent
with the use of resources.
All accountancy fees relate to the preparation and independent examination of the charity's tinancial
accounts.

WISHES 4 KIDS
io
NOTES FORMING PART OF THE FINANCIAL STATEMENTS {CONTINUED)
YEAR ENDED 4 APRIL 2022
6. Staff costs
202Z
45,999
2021
46,200
129
Wages and salaries
Social security costs
Employerfs pension contributions
785
680
Total emoluments
£46.784
£47.009
No employee received a salary in ex￿$ of £60,CM)O perannum.
Average number of employees
There were no Key Management personnel employed during the year.
7. Tangible fixed assets
Fixtures
Fittings &
Equipment
Motor
Vehicle5
Total
Q)st
At 5 April 2021 & 4 April 2022
39,410
18,576
57,986
Depreciation
At 5 April 2021
Charge for the year
Disposals
26,270
13,135
17.947
323
44,217
13,458
At4April 2022
39.405
18.270
57,675
Net book amount
At 4 April 2022
£5
£306
£311
At 4 April 2021
£13,140
£629
£13,769
8. Debtors
2022
11.255
2021
7.758
2,467
Prepayments
Other debtors
£11,255
£35,225
9. Credltors: Amounts falling due within oneyear
2022
11.147
885
2021
Other creditors
Accruals
885
£12.032
£885
10. TTUSteeg remuneration and expenses
No trustees received any remuneration either directly or indirectly, during the year or previous year.
Included in Sundries are Meeting expense5 reimbursed to Trustees of £119 {2021- nill-