REGISTERED COMPANY NUMBER: 04655610 (England and Wales)
REGISTERED CHARITY NUMBER: 01102830
Re
ort of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
for
MedE
Kids Limited

MedE
ui
Kids Limited
Contents of the Financial Statements
for the Year Ended 31 March 2025
Page
Reference and Administrative Details
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
7 to 13

MedE
ui
Kids Limited
Reference and Administrative Details
for the Year Ended 31 March 2025
TRUSTEES
l Harlow
S Pfeffer
B J White
A N Budenburg (resigned 301612024)
J F J Carson
A N Budenberg (appointed 11112025)
E Evans (appointed 141112025)
E Holland (appointed 11712024)
A Tattler (appointed 11712024)
COMPANY SECRETARY
G Baig
REGISTERED OFFICE
Courtlets House
38 King Street West
Manchester
M3 2WZ
REGISTERED COMPANY
NUMBER
04655610 {England and Wales)
REGISTERED CHARITY
NUMBER
01102830
INDEPENDENT EXAMINER
S&W Partners (Leeds) Limited
Accountants
3rd Floor
56 Wellington Street
Leeds
West Yorkshire
LS12EE
SOLICITORS
Gunner Cooke
53 King Street
Manchester
M2 4QL
BANKERS
Barclays Bank plc
Leicester
Leicestershire
LE87 2BB
Page 1

MedE
ui
Kids Limited
Re
ort of the Trustees
for the Year Ended 31 March 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their
report with the financial ststements of the charity for the year ended 31 March 2025. The trustees have
adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable to charities preparing their accounts in accordan￿ with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
INCORPORATION
The company was incorporated on 4th February 2003 as Boxwall Limited. It changed its name to Children's
Hospital Appeals Trust Limited on 10 April 2003. On 7th June 2004 it changed its name to MedEquip4Kids
Limited.
The DirectOrs￿rUsteeS are responsible for the governan￿ of the organisation and are active in all
operational aspects of strategic management. Major policy decisions are decided at full directorsltrustees,
meetings.
HOW OUR ACTIVITIES ACHIEVE PUBLIC BENEFIT
The Charity carries out a wide range of activities in pursuance of its charitable aims. The Trustees consider
that these activities detailed below and in the IMPACT Report provide benefit to the public.
DESCRIPTION OF ORGANISATION
The charity is run by a team of volunteer trustees who manage the direction and policies of the charity. The
day to day management is undertaken by the Chief Executive who is supported by a team of administrative
staff and volunteers.
OBJECTIVES AND ACTIVITIES
MedEquip4Kids has a long track record of improving children's health by providing equipment not available
from limited NHS resources. After supporting Child and AdoleS￿nt Mental Health Services {CAMHS) for a
number of years, the charity decided to get more directly involved in preventing mental health problems in
children and young people by delivering wellbeing education in schools.
The objectives of the charity are to promote..
the relief of sickness and the preservation and protection of health care of babies, children and young
people by the provision of equipment.
to further such other charitable purposes as the trustees consider appropriate.
In the furtherance of these charitable objectives, the charity is to raise funds and invite and receive
contributions from any person or persons whatsoever by way of subscription. donation and othewise,
provided that the charity does not undertake any pemanent trading activities in raising funds for their
charitable objectives.
INVESTMENT POLICY AND RETURN
Under the governing document the charity has the power to make any investment which the trustees see fit.
The trustees have considered the most appropriate policy for investing funds and have found that placing
funds on deposit meets their requirements given the secure nature and accessibility of the funds. The
trustees consider the return to be reasonable given the low risk nature of the deposits. However, this overall
low risk policy is subject to periodic review.
Donated investments are held and realised at an appropriate time.
INFORMATION TECHNOLOGY
The company continues to invest in technology suitable to improve its performance in the charity sector.
Page 2

MedE
ui
Kids Limited
Re
ort of the Trustees
for the Year Ended 31 March 2025
FINANCIAL REVIEW
Financial review
During the year, MedEquip4Kids generated total income of £473,089 (2024". £476,340), primarily from
donations and legacies {£465,993) and bank interest {£7,096). The fundraising total was achieved despite
some staff changes and a more challenging fundraising climate. reflecting the resilience of our fundraising
team and the continued generosity of our supporters.
Expenditure
Total expenditure for the year was £504,504 (2024: £482.280), of which £434,049 was spent directly on
charitable activities, including the provision of medical equipment, mental health support, and wellbeing
education in schools. The work of the charity is more important than ever given current NHS funding
pressures and increasing demand for services.
Staff costs across the charity totalled £269,244 (wages and salaries £237,582, social security £17,065,
pension contributions £14,597), reflecting the delivery of projects, fundraising activity, and management
functions. Fundraising costs were £68,636, and governan￿ costs were £1,819.
The charity continues to work with multiple hospitals and organisations across the UK, and we will continue
to work closely with donors to identify and deliver appropriate projects that meet real needs (see Note 13 in
the accounts for a list of supported projects).
Financial Position and Reserves
The year resulted in a net deficit of £31,415 {2024.' £5,940 deficit). This was a considered and planned
decision by the trustees, enabling the charity to increase its charitable work while drawing on reserves. It
was undertaken with the understanding that sufficient reserves would be maintsined to ensure the charity's
ongoing financial stability.
At 31 March 2025, total reserves stood at £213,958 (2024.. £245.373). comprising..
£118,753 unrestricted funds - providing flexibility to meet ongoing commitments and support operational
stability.
£95,205 restricted funds - earmarked for specific donor-supported projects.
The charity continues to follow a low-risk investment policy, holding funds on deposit to ensure both security
and liquidity.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Charity is constituted as a company limited by guarantee and its memorandum and articles of
association are its primary governing documents.
Approved by order of the board of trustees on 8 September 2025 and signed on its behalf by:
Alan Budenberg
A N Budenberg - Trustee
Page 3

Inde
endent Examiner's Re
MedE
ui
Kids Limited
ort to the Trustees of
Independent examiner's report to the trustees of MedEquip4Kids Limited ('the Company.)
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31
March 2024.
Responsibilities and basis of report
As the charity's trustees {and also its directors for the purposes of company law} you are responsible for the
preparation of the accounts in accordance Y￿th the requirements of the Companies Act 2006 {'the 2006 Act,).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the
2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's
accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'l. In carrying out my
examination I have followed the Directions given by the Charity Commission under section 14515) (b} of the
2011 Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I
can confirm that l am qualified to undertake the examination because l am a registered member of ICAEW
which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe-
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act- or
2. the accounts do not accord with those records,. or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any
requirement that the accounts give a true and fair view which is not a matter considered as part of an
independent examination., or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities {applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102)).
I have no concerns and have come across no other matters in connection 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.
Matthew Barton BA (Hons) FCA CTA
S&W Partners {Leeds) Limited
Accountants
3rd Floor
56 Wellington Street
Leeds
West Yorkshire
LS12EE
11 September 2025
Page 4

MedE
ui
Kids Limited
Statement of Financial Activities
for the Year Ended 31 March 2025
2025
Total
funds
2024
Total
funds
Unrestricted
fund
Restricted
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
202,718
263,275
465,993
471,262
Investment income
7.096
7,096
5,078
Total
209,814
263,275
473,089
476,340
EXPENDITURE ON
Raising funds
68,636
68,636
80,386
Charitable activities
Direct Charitable Expenditure
Governance Costs
147,009
1,819
286,085
433,094
1,819
397,703
4,191
Total
217,464
286,085
503,549
482,280
NET INCOMEI(EXPENDITURE)
(7,650)
(22,810)
(30,460)
(5,940)
RECONCILIATION OF FUNDS
Total funds brought forward
127,358
118,015
245,373
251,313
TOTAL FUNDS CARRIED FORWARD
119,708
95,205
214,913
245,373
The notes form part of these financial statements
Page 5

MedE
ui
Kids Limited
Balance Sheet
31 March 2025
2025
Total
funds
2024
Total
funds
Unrestricted
fund
Restricted
fund
Notes
CURRENT ASSETS
Cash at bank and in hand
126,650
95,205
221,855
256,466
CREDITORS
Amounts falling due within one year
12
(6,942)
(6,942)
(11,093)
NET CURRENT ASSETS
119,708
95,205
214,913
245,373
TOTAL ASSETS LESS CURRENT
LIABILITIES
119,708
95,205
214,913
245,373
NET ASSETS
119,708
95,205
214,913
245,373
FUNDS
Unrestricted funds
Restricted funds
13
119,708
95,205
127,358
118,015
TOTAL FUNDS
214,913
245,373
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006
for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year
ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a}
ensuring that the charitable company keeps accounting records that comply with Sections 386 and
387 of the Companies Act 2006 and
preparing financial statements which give a true and fair view of the state of affairs of the charitable
company as at the end of each financial year and of its surplus or deficit for each financial year in
accordance with the requirements of Sections 394 and 395 and which otheNise comply with the
requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the
charitable company.
(b}
These financial statements have been prepared in accordance with the provisions applicable to charitable
companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on
8 September 2025 and were signed on its behalf by..
Alan Budenberg
A N Budenberg - Trustee
The notes form part of these financial statements
Page 6

MedE
ui
Kids Limited
Notes to the Financial Statements
for the Year Ended 31 March 2025
GENERAL INFORMATION
Medequip4kids Limited is a charitable company, limited by guarantee, incorporated in England and
Wales under the company number 04655610 and charity number 1102830.
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102,
have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
102) {effective 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting
standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial
statements have been prepared under the historical cost convention.
Going concern
The financial statements have been prepared on a going con￿￿ basis. The Trustees have reviewed
and considered relevant information in making their assessment. Based on these assessments, given
the measures that could be undertaken to mitigate the current adverse conditions, and the current
resources available, the Trustees have concluded that they can continue to adopt the going concern
basis in preparing the annual report and accounts.
Company status
The company is a company limited by guarantee. The members of the company are the Trustees
named on page 1. In the event of the company being wound up, the liability in respect of the
guarantee is limited to £1 per member of the company.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to
the funds, it is probable that the income will be received and the amount can be measured reliably.
For legacies, entitlement is taken as the earlier of the date on which either.. the company is aware
that probate has been granted, the estate has been finalised and notification has been made by the
executorls) to the Trust that a distribution will be made. or when a distribution is received from the
estate. Receipt of a legacy, in whole or in part. is only considered probable when the amount can be
measured reliably and the company has been notified of the executor's intention to make a
distribution. Where legacies have been notified to the company, or the company is aware of the
granting of probate. and the criteria for income recognition have not been met, then the legacy is
treated as a contingent asset and disclosed if material.
Donated services or facilities are recognised when the company has control over the item, any
conditions associated with the donated item have been met, the receipt of economic benefit from the
use of the company of the item is probable and that economic benefit can be measured reliably.
On receipt, donated professional services and donated facilities are recognised on the basis of the
value of the gift to the company which is the amount the company would have been willing to pay to
obtain services or facilities of equivalent economic benefit on the open market,. a corresponding
amount is then recognised in expenditure in the period of receipt.
Income tax recoverable in relation to donations re￿iVed under Gift Aid or deeds of covenant is
recognised at the time of the donation.
Income tax recoverable in relation to investment income is recognised at the time the investment
income is receivable.
Page 7

MedE
ui
Kids Limited
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
ACCOUNTING POLICIES - continued
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it is probable that a transfer of economic benefits will be
required in settlement and the amount of the obligation can be measured reliably.
Expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all cost related to the category. Where costs cannot be directly attributed to particular
headings they have been allocated to activities on a basis consistent with the use of reSoUr￿s.
Direct charitable activities and governance costs are support costs and costs relating to the
governance of the company apportioned to charitable activities.
Tangible fixed assets
Tangible fixed assets are carried at cost.
Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated
residual value, over their expected useful lives on the following bases..
Office equipment and furniture
Over 6 years
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordan￿ with the charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to
the charitable company's pension scheme are charged to the Ststement of Financial Activities in the
period to which they relate.
Debtors
Prepayments are valued at the amount prepaid net of any trade discounts due.
Creditors
Short term creditors are measured at transaction pri￿. Liabilities are recognised when there is an
obligation at the balance sheet date as a result of a past event, it is probable that a transfer of
economic benefit will be required in settlement, and the amount of the settlement can be estimated
reliably. Liabilities are recognised at the amount that the company anticipates it will pay to settle the
debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where
the effect of the time value of money is material, the provision is based on the present value of those
amounts, discounted at the pre-tax discount rate that reflects risk specific to the liability. The
unwinding of the discount is recognised within interest payable and similar charges.
Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the company- this is nomially upon notification of the interest paid or payable by the Bank.
Cash at bank and in hand
Page 8

MedE
ui
Kids Limited
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
ACCOUNTING POLICIES - continued
Debtors
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value with the exception of bank loans which are subsequently
measured at amortised cost using the effective method.
INVESTMENT INCOME
2025
2024
Bank interest received
7,096
5,078
RAISING FUNDS
Raising donations and legacies
2025
2024
Staff costs
Corporate and charitable trusts
49,618
19,018
56,162
24,224
68,636
80,386
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 6)
Direct
Costs
Totals
Direct Charitable Expenditure
Governance Costs
284.466
1,819
148,628
433,094
1,819
286,285
148,628
434,913
SUPPORT COSTS
Management
Finance
Other
Totals
Direct Charitable Expenditure
133,074
434
15,120
148,628
Page 9

MedE
ui
Kids Limited
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the
year ended 31 March 2024.
Trustees. expenses
There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended
31 March 2024.
STAFF COSTS
2025
2024
Wages and salaries
Social security costs
Other pension costs
237,582
17,065
14,597
217,000
14,462
11,782
269,244
243,244
The average monthly number of employees during the year was as follows"
2025
2024
Services
Fundraising and publicity
Management and administration
10
No employees re￿iVed emoluments in eX￿sS of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31103123
Unrestricted
Restricted
Total
fund
fund
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
225,612
245,650
471,262
Investment income
5,078
5,078
Total
230,690
245,650
476,340
EXPENDITURE ON
Raising funds
80,386
80,386
Charitable activities
Direct Charitable Expenditure
Governance Costs
170,791
2,400
226,912
1,791
397,703
4,191
Total
253,577
228,703
482,280
NET INCOMEI(EXPENDITURE)
Transfers between funds
(22,887)
16,825
16,947
116,825)
(5,940)
Page 10

MedE
ui
Kids Limited
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31103123 -
continued
Unrestricted
fund
Restricted
fund
Total
funds
Net movement in funds
(6,062)
122
(5,940)
RECONCILIATION OF FUNDS
Total funds brought fO￿ard
133,420
117,893
251,313
TOTAL FUNDS CARRIED FORWARD
127,358
118,015
245,373
10. SAVINGS ACHIEVED
Savings achieved recognises savings given to MedEquip4Kids by suppliers. In 2025 this figure was
£15,120 {2024.' £17,075).
11. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Office
equipment
Totals
COST
At 1 April 2024 and 31 March 2025
365
11,509
11,874
DEPRECIATION
At 1 April 2024 and 31 March 2025
365
11,509
11,874
NET BOOK VALUE
At 31 March 2025
At 31 March 2024
12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Social security and other taxes
Accruals and deferred income
4,942
2,000
9,093
2,000
6,942
11,093
Page 11

MedE
ui
Kids Limited
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
13. MOVEMENT IN FUNDS
Balance at
0110412024 Incoming Outgoing FCR
6,168
15,573
10,831
3,405
1.529
700
Transfe Balance at
3110312025
8,573
1,529
700
1,145
ALL CAMHS
CAMHS Cheshire
CAMHS Cumbria
CAHMS Scotland
CAMHS York
Acorns Primary School Sensory
Musical Water Bed
Calderdale Royal Hospital
Children's Waiting Area
Croydon Incubator
ECLAS Day Unit Burnley
General Hospital
Elms Bank School and College
Acheeva Bed
Firwood High School Graduate
Acheeva Bed
Firwood High School H Track
Ceiling Hoist
Green Fold Special School
Accessible Planter
Leeds Children's Unit Chair
Beds and Recliners
Macclesfield General - Louby
Lou
Macclesfield General - Bedside
Pulse Oximeter
Ormskirk & District Paediatric
Wall Murals
Ormskirk & District Hospital
Auroscope & Opthalmoscope
Royal Bolton Hospital - Louby
Lou
Royal Oldham Hospital
Neonatal Incubator
Royal Preston Hospital VR
Headset
RMCH Sensory Voyager
Stepping Hill Hospital
Treehouse LL 23-25
Stepping Hill Hospital
Treehouse 3D Mobile Vpod Unit
Stepping Hill Hospital
Treehouse Music on the Wards
Stepping Hill Hospital 2 x
Accuvein
stepping Hill Hospital
Treehouse ED Toys and
Distraction
Southport & Omskirk Children's
WardandA&ELL
St Nicholas School Soft Play
Tameside & Glossop ICFT
Apnoea Monitor
Tameside & Glossop ICFT
Carescape Patient Monitor
1,068
4.015
2,200
882
670
118
1.000
1,500
1,500
1.000
375
1,000
375
14,450
13,382
(1,068)
7,250
7,250
3,500
3,500
6,110
6,110
2.850
2,850
7.035
6.000
12.225
1,711
901
1,380
1,155
345
120
2.750
2,750
3,226
3,226
200
200
1,155
29
1,184
8.400
8,400
4,300
5.000
4,300
5,000
1,429
2.574
1,650
208
2,145
11,000
8,500 2,500
1.000
1,000
12.415
9,075
2,722
618
1,000
1,125
16,671
330
99
1,696
16,551
(120)
2,151
1,805
346
14,000
9,859 2,957 (1,184)
Page 12

MedE
ui
Kids Limited
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
Tameside & Glossop ICFT
Children's Cots
Tameside & Glossop ICFT
Airvo 2
The Cove Heysham
Transforming the Environment
Yp
Warrington Hospital
Opthamology Early Years
Touchscreen
Warrington Hospital Mobile
Early Years Touchscreen
White Ash School Eye Tracker
William Harvey Hospital
Sensory Project
Hummingbird Project
Hummingbird Project London
Restricted Savings Amount
19,200
14,458
4,742
1,500
1,500
11,600
5,549
6,051
3,425
2.350
4,687
1,406
318
7,312
4,687
1,406 (1,219)
2.594
2,594
3,017
28,457 117.038 148,087 (2,592)
2.000
15,120
3,017
2,000
15,120
RESTRICTED FUNDS
118,015 263.275 265,638 20,447
95,205
UNRESTRICTED FUNDS
127,358 209.814 217,464
119,708
245,373 473,089 483,102 20,447
214,913
14. RELATED PARTY TRANSACTIONS
No transactions with related parties were undertaken such as are required to be disclosed under
SORP 2019 (FRS 102).
Page 13