"cdhuK" CDH UK UNAUDITED FINANCIAL STATEMENTS 7 JUNE 2025 Charity number: 1106005 Seottl$h Ch#rity number: SC042410 Streets.
CDH UK FINANCIAL STATEMENTS YEAR ENDED 7 JUNE 2025 PAGE Trustees, aniiual I'cport Independent examin¢rfs report to the tru5tses Statenient of fiiiancial activities Statement of financial p05ttion io Notes to the financial statements li
CDH UK TRUSTEES, ANNUAL REPORT TAR ENDED 7 JUNE 2025 The tru%*ees present their report and the unoudit¢d financi81 slaleiiients of tlie charity for the year ended 7 Junc 2025. REFERENCE ATr4D ADMINISTIL4TIVE DETAILS Registcred charity name Charity registration number Prln¢ipal office CDH UK 1106065 The Denes Lynn Road Tilney All Saints Kings Lynn PE34 4RT NoTfolk The trustees Mrs Brenda J &n¢ Mts Bevcrley Power (C,hair) Mrs Donna Faliey Mrs Brenda Lane IFounderlVice treasurer) Mrs Beverley Power (Chaiiyerson) Mrs Katie Chapman {Secretsry) Ms Rachel Richmond Mrs Donna Fahey Mrs Jasmen Sze Ms Beth Fletth¢r Governing Committee Patrons (medieal) and Medical Advisers Professor Jan Deprest Professor Paul Losty Professor Paola D¢ Coppi Professor Kypros Ni¢olaides Professor Dick Tibboel Dr Clare Skeritt Professor R Clugston FHtnily Liason Volunteers The areas cov¢red by the vollteerS can change dunno the eollrse of th¢ y¢ar and volullteers are also subject to change. During tbe year ending 7 June 2025 the following areas bad representatives Kent Norfolk South Wales Mid Wales West Yorkshire East Riding of Yod(shir¢ Cambridge Cutllbria Republic of Ir¢laDd Northern Ireland
CDH UK TRUSTEES, ANNUAL REPORT {cpnrlJtuerf) YEAR ENDED 7 JUNF 2025 Family Llaison Volunteers- Mreas covered by volunteers ¢ontillucd Central Scotland Lijicolnshire Derbysliire London Lancashire Bereavement Buddies Cornwall East Yorkshir¢ West YkShire Republic of Irel8md Northern Ircland Mersey5ide Lincolnshire Bank Th¢ Coop¢rdtiv¢ BaDk l Balloon Street allcliester M60 4EP Virgin Moiiey 7 Gold Street Northhampton NNI IEN Independent examiner E A Short FCA Equitable House 55 Pellon Lane Halifax West Yorkshire HX15SP
CDH UK TRUSTEES, ANIYUAL REPORT Icon¢inued) YEAR ENDED 7 JUNE 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Coverning docuTnent CDH UK is & registered cliarity No. 1106065, regisler¢d on 28 September 2004, and is governed by its onstitutloll adopted 28 June 2003 as amei)ded on 27 February 2011. T]ie ovcrall rcspon%ibility for CDH UK rests with the Trustees of th¢ charity. The committee met on five occasions, which iiicludes the AGM. Re¢tuitm¢nt of trustees is thi'ough advertising to famili¢& who have a personal expetienee of CDH in the first instance and tlien to the wider public. There was no new eletted Offi¢cr of tljc Committee There was one'iiew ¢ommitt¢¢ m¢tnber- Beth Fletcher TrTlStee Induction and Training Induction of Trustees is laLEely through ivfortnal discussion wittL Dew recruits. Trustees are supplied with an agreed policy defining the trustees, rol¢s and respollsibilities together with a copy ol Ihe constitIon and a Trusltc Handbook. Risk Mall4geillent The board of nianagement is aware and has asscssd th¢ risks to wliich the Charity is exposed and has taken i'easonable steps to ensure tlie Charity's safety alld good reputation. As the charity grows systems or procedures are being established to mitigate the risks the charity faces. Internal control risks are minimised by the tmplemvntation of Procedures for authorisation of all transactions 211d projects. Procedures are irtplace to ensure compliancc with health and safety of staff, volunteers and visitors and systems are in place to ensure that DBS checks have been callied out oll any persons working with ohildren. The charity also holds insurance. OBJECTIVES AND ACTIVITtES The aiins of the charity Are: _ a) To support pati¢uts, famili¢5 and healthcare professionals and others affected by CDH as effeetively as posiible. b) To oifer inforniution. advice, and news on all aspects of CDH. c) To Eaise awar¢ness Df CDH. d) To contribute where possible, and fi]rther SdY and res¢arch into beltcr manag¢ment and treatment of CDH and to assist in finding the cause and prevention of CDH and to improve outcomes and quality of life. e) To support adult survivors of CDH. CDH UK operates mainly in England, Wales, Scotland, Northern Ireland attd the Republic of Ireland, but has no boundaries in t¢rtns of wh¢r¢ il can operate and therefore carrAes out work intemationally. CDH UK supports its families andmedical professionals in the following ways: Inform2tEon- We opcraic a Freephone support lin¢ which anybody can call if they want SLlPPOrt and to find out more about CDH. This is very often & peon'S first point of contact upon diagiiosi5. We also deyelop and maintain a helpful and informative website and various Social Media plaifonns, In addition, we produce an annual magazine called The CDH Magazine -'the hole story,. wliich infonns the re&der of our activities throughout the year, resear¢li findings in lay lernis and features patient stories. AJ Introdiiction to CDH Booklet and a free 5UPPOrt pack for newly diagnosed families are also available.
CDH UK TRUSTEES, ANNUAL REPORT Cr4111iw¥ed) YEAR ENDED 7 JUNE 2025 Emotional support - accessed through a support line and & numbet of closed Faccbook groups and ref?al8 made to other thd parties (suitable for the needs of tlie ettd uger) such as bcrcavemellt counselling which we outsouree for up to 12 months, iii duratioTh. Faccbook groups are as follows.. - l. Expectant pai'ent5 group 2. Raising childTen with CDH- birtlL to adultliood 3. Adult SUPPDrt group {16 onwards). 4. Bereavement Broup 5. Dads support group Meetings - Each year we hold family get tog¢thcr in different parts of the countty so that familics can me¢1 other famili¢s in similar siluatio, tlvdt ore also attended by healthcare professionals and other iiiterested thi'rd partics. Financial support- we off¢r financial assistance schemes as follows: _ l. Hoine 2 Hospiial scheme- to lielp faLnilies with Ihe Cost of travelling backwards and forwards to th¢ hospital and parking costs and in ¢as¢s of ex¢reme need such as ¢m¢rgcncy commodation. 2. Help 4 Home sclieme- where familics can apply for funding help forthittgg like speci81 buggies. walking aids and portable breathing treat]nents and laundry equipm11. 3. Help 4 Holidays schem¢ - to help families access a family boliday or short break by helpillg witl? costs such ag additional holiday insurance pr¢niiun)s, portable oxygen whilst away or any other aids wliilsl away. 4. Memory Box proYisiorL For our bereaved families, we provide a persoThalised Me0 keepsake l)ox to ktep pcrsonal items itt. 5. Forget Me uot fulld - This provides antS to lielp with lleral costs, bLirial plot, headstone Dr memorial $tonc/plaque and general m¢mvrial items (at the Committees jurisdiction)- 6. Counselliug 4 CDH- Funding privat¢ cow)selling sessions for B¢r¢av¢ment, Anxiety, PTSD or any other counselling need relating to a CDH diagnosis and consequential mental health problems. Rese&reh Fund - we hav¢ donated over half a million pounds to date to various research projects (5¢¢ Research se¢tion for niore iT]foTmation) and we colltitiu¢ lo raise funds forourresearch fund. We partncr with GOSHCC who act as Grant monitor for th¢ funds granted. ACHtEVEllfENTS AND PERFORMAIYCE All the following has cllablcd us to colltinue with our good work and to improve our services aud resources and to provide better infonnation on CDH. W¢ have also continued lo support Te8earch both finauGially and wilh direct inpLSt. This has all impacted on outcomes. Fundralslng CDH UK is funded purely through dovalion5 made by families, individuals, and companics iii the g¢¢r cornmunity. During this financiaftyear, we liavc held a variety ofpubli¢ fulldraising ¢v¢nts which iiicluded: Christmas snowflake appeal Forget Me Not meinorial onlinc legacy pages We also liave variolls fimdraising platforms for individuals to set up custom fvndraisers.
CDH UK TRUSTEES, ANNUAL REPORT (c¢11111¥j YEAR ENDED 7 JUNE 2025 We h()8ted a very successful CDH CoLnmiinity Confereiice (CCC) for tamilies and healtlicare profcssioiials which ivas very supportive and educational for all involved tsnd took place al UCL itt LoDdoll ill partnership willi Gr¢al Ormoiid Street Hospital. Maily of ow support¢rs ad fainilies held 'in aid, of events across thc UK and Scotlattd. Som¢ of these took place during CDH awareness month of June. On Awareness Day on 28 June, wc hcld an aral Social Media awareness campaign #JoininJun¢4CDH where we encouraged participants lo join in Colours 4 CDH. Events Th¢ main Event in this financial year for CDK UK was th¢ CDH Conununily Conference ICCC). and speaking at EUPSA in Croatia. This lias enabled us to cotttlDue with our good work and to improve our services and ir50urces, to proyidtt quulily informatioii on CDH and to stay in line widi our WE CARE res¢8r¢h Sts'ai¢gy. Tlii.s has impacted on out¢OeS for patients, their families and healtbcare provid¢rs. All the things we provide are donc with due regard to Ibc ¢QTnmis5ion public benefit gllidanee. Research During tliis financial period we Ifave continu¢d to look at new research projects to participatc in and potenti211y fiind. Thc following grant award8 were m&de'. Researcb title.. Developing a patient derived minimally invasive organoid model frbr Congenital Diaphragmatic Hernia for advanced prcjiatal coullselling and personalized treatment. Research title.. SURGICAL-PEARL (Surgical- PlIatriC congEnilal Anomalies Registy witli Lollg tenn follow-up) To see all past co-authorghips and funded research pl¢85e see 'Research Hub. on the CDH UK w¢bsite. tn addition lo fimdinE and carrying out oiir own r¢search. we have also participated in tlie following networks resea progrdmmes CDH UK ha8 taken parl in meetings online as a founding niember of th¢ Europ¢an Rcfcrcnce Network on rarc iDhcriled and collgenital anomalies (EENICA), a board member and Scientific Committee member, as a member of th¢ R¢s¢ar¢h & R¢gistri¢5 working Group and Feta] and Pregnancy Group, to i'epresent CDH patients and tatnily groups for ERNICA and lo help to build a European standard for care and 5UPPOrt groups in Europe using the CDH UK best praclices and exaclillg standard. CDH UK also.. Repreiented bereaved families by becoming a in¢mber of the Baby Loss Awareness Allian¢¢. CoJ]tinu¢d to work with EURORDIS by represeating CDH patients as an ePAG. Continued to be a member of the CSOR steering group Continued to be a meinbcr of BAPM ReKeiv¢d PIF TICK acciEdit&tion Continued to bc a representstive for CARDRtss Continued to be a member of the Mi PAET steeTii1g committee
CDH UK TRUSTEES, ANNUAL REPORT {COllfililrerfJ YEAR ENDED 7 JUNE 2025 ProJe¢ts W¢ colltiiiued lo improve our in-house policies. Aivareness Awarenesg month is June and awareness day 1$ 28th June This was recognised this year by a national Social Media ¢pai£ll, fundraising initiatives, a series of podcast productions and a national liglit lip ei'¢nt Wc also took part in the annual BLAW week (Baby Loss Awareness Week). World Birth Defect5 Day, Rarc Disease Day, Mental I.Icalth Awareness Week, Charity Fraud Awareness Week. This ba$ en¢ouraged furihEr TesearctL and impacted on outcomes aiid the reputation of the charity in a positive way. FINANCIAL REVIEW Trall$actions and Finaneial Positio There was a Sip]uS for th¢ ycar of £14,884 {2024 - d¢fi¢il £62,301). Reseryes at the end of tbe year wer¢ £490,345 (2024 - £475.461) including a dest2t¢d fund of £340,991 and <1 restricted fund Lif £73,758. Free reserves aniountrd 10 £67,645 (2024 £40,271) which are used to findn¢e additiL)nal projects, trading in the ensuing year and a4 backup Teserve. The charity has unpaid volunteers to help run its vatious artiviti¢5. Investment pollcy Th¢ charity retains a prudent nDUt in general reserves each year most of which are to be spent iu the short tern). Howcvcr, the charity is accumulating lunds in a desigiiated fund for medical research. Itaving considered the options Available, the Management Committe¢ has derided to inv¢5t th¢5¢ funds in a high Interest bearing arrount. Re¥erves polxcy It is the policy of thc cliarity to maintaln iinr¢strictod fund5 Ilot committed or invested in tangible fffixed ass¢t5 al a l¢vel ivbich equates to at least three months unrestricted expenditure. This wuuld provide sufficfftcnt fund5 to cover managem¢nl and admiThistration and support costs to enable th¢ Charity to ¢onlinue its current aclivities in the event of a significant decline in funding. Three months expenditu amounts to approximately £10,500 and the total unrestricted fun(ts excluding destgtjated funds 8nd fixed assets is £67,645, any surplus fimds will be used towards further research. Principal fndIng $ource5 The principal sources of income were dot)ations and hd]sIng.
CDH UK TRUSTEES, ANNUAL REPORT f YEAR ENDED 7 JUNE 2025 PLANS FOR FUTURE PERIODS The Charity's pla05 foi. the coming financlal ye2r are as follows-. Complete Phase 3 & 4 of the inobil¢ app and t() laun¢h 3 version 2 prototype. Sponsor alld attend the iJJl¢mational CDH syniposiwn Continiie io encourage membership into IDEA Alliance, whicll we founded to hopefully attract more proj¢Gls and re¥eaTch due lo the siniilarity ofthesc collditions and their oomplications to CDH and to collaborate with other likeminded organisations, to ¢ff¢¢t better patient outcome Continue lo collaborat¢ witli T¢search iiiitialiyes and othei CDH orniSatiOnS Look inlo new and innovative ways of fuudraising Contlllue to develop alld iinprove the ¢tsarity framework & policies Work towards ¢stablishing better links to GP'S and inidwives Produce new infomjation booklels Work on re¢ruitment of volunteers All our future plans are inteJ]ded to impact on th¢ charities aims and charitable activities and in line witli its framcivork and efficacy of the charity to in tum itnpact on the support. care. s¢rYi¢es and outromcs for patients and their tamilies. We would like to take this opportunity to thaDk all supporters and donots of our cause. Tlie ttvgtees, atU81 rcport was apwoved on 19 F¢bruary 2026 and signed on behalf of the board of tru5'tC¢5 by: Mrs Beverley Power TThte¢
CDH UK INDEPENDENT EmINE1 R'S REI PORT TO THE TRUSTEES OF CDH UK YEAR ENDED 7 JUNE 2025 l i'eport to tlie ts'ustees on Iny examiiiation of the fsnancial 51ateineiits of CDH UK ('tlie cliarity,) foi. tlie year ended 7 June 2025. RESPONSIBILITIES AND BASIS OF REPORT As the trlislees of the charity you are r¢sponsible for the preparation of tlie fmancial stateinents iii accordan¢¢ with the reqiiii'ements of th¢ Cliarities Act 2011 ('the Act.). I rtport in respect of my examiiiatioi) of tlie cliarity's financial stAtementS C8rried out und¢r section 145 of the 201 l Act ttnd in carrying out my examination I liavc folloived all the applicable Directions giv¢n by thc Charity Commission under section 145(5)(b) of the Act. Ir4DEPENDENT EXAMINER'S STATEMENT I Iiave completed my examination. I confirni tliat no material matters hav¢ Com¢ to Thy attention i onnection with the examination giving me cause to believ¢ that in any material respect: accounting records were not kept in resPKt of tli¢ Charity as r¢qiiired by section 130 of tlie the financial ststemcnts do not accord with thos¢ words; or the fin&ncial statetnei)ts do not coinply with the applicable requirenitnts concerhing the form IIDd content of a¢¢ounls set out in the Charities (Accouiits and Reports) R¢g%iilAtions 2008 otlier tlian any requireinent that the accouTEts give a 'true and fail view which is not a matter coiisidered as part oran independent examination. I have no conceins aiid liave come across no other matters in connection ivith the examination to which attention sliould be drawn in this report in order to enable a proper understanding of the accounts to be reached. MRS E A SHORT FCA Independent Examiner Equitable House 55 Pellon Lan¢ Halifax West Yorkshire HXI 5SP 19 Febniary 2026
CDH UK STA TEMEN'f OF FINANCIAL ACTtVlTtES YEAR ENDED 7 JUNE 2025 2025 Re8tri¢ted funds Total funds Total funds 2024 Urllestricted funds Note Income and enilowrncnts Donalions and legacies Other tradiJ)8 activities Investment inLome 57,356 125 57J56 125 73 56,923 1,324 6,262 73 Total income 57,481 73 57,554 64,509 ExpendKture Expendtture on raising fids= Costs of other trading actffivities EAp¢ndithre Oll charitable activilies Total expenditure 3,846 30.665 3,846 38,824 7,793 119,017 126,810 8,159 34,511 8,159 42,67U Net incomel(e.xpenditure) and net mDvemenl in funds 22,970 (8.086) 14,884 (62,301) Reconciliation of funds Total funds brought fon¥ard Total funds ¢arr&cd forward 393.617 81,844 73,758 475,461 490,345 537,763 416,587 475,462 Thc Statement of financial activities includes all gains and losses r¢¢ognised in th¢ y¢ar. All income and ¢xpernditure derive from continuing aotivitics. The notes on pages 11 to 20 form part of these financlal ststemtnt$.
CDH UK STATEMENT OF FINAficIAL POs10N 7 JUTr4E 2025 2025 2024 Note FIXED ASSETS Intangibl¢ a5S¢ts Tangiblc fixed assets 15 16 6,705 1,246 9,898 2,457 7,951 12,355 CURRENT ASSETS Stocks Debtors Cash at bank and ID hand 17 18 7,750 15,329 465,075 488,154 500,IJ02 546.667 CRLDITORS: wnounts falling due Ivlthin OnE ye4y NET CURRENT ASSETS 19 5,760 83,561 482J94 463,106 TOTAL ASSETS LESS CURRENT LIABILITIES 490,345 49U,345 475,461 LYET ASSETS 475.461 FW4DS OF THF. CHARITY R¢stTiclcd funds Unrestri¢l¢d tund3 73,758 416,587 81,844 393.617 Total ¢harlty funds 20 490,345 475.461 These finall¢ial statements were approved by thc b0d of trustees and &uthorised for issue on 19 February 2026, and are Signed on behalf of the board by- MRS BEVERLEY P0}TrR Trustee Tbe notes on page$ 11 to 20 form part of these financial $t2tements. io
CDH UK NOTES TO FINANCIAL STATELVIENTS YEAR ENDED 7 JUNE 2025 GENERIL I]YFORMATION The cliarity is a public bencfit eiitity and a registered cliarily IEI England and Wales and 15 unincotporaled. The address of the principal office is The Denes, Lynt] Road, Tilney All Saints, Kiiig& Lynn. NorEolk, PE34 4RT. STATEM£Tr OF COMPLIANCE These financial slalements have been prepaiEd in compliance with FRS 102. 'Tli¢ Financial Reporting Stand8rd applicable in the UK and th¢ Republic of Ireland,. the Sttttement of R¢coinmellded Practice applicable to ch2ritle5 pparig tILeir accounts in a¢cordance witli the Financial RepoitiThg Standai'd 2ppli¢able in the UK and RepLibli¢ of Ireland (FRS 102) (Charities SORP (FRS 102)) and t]ie Charities Aet 2011. ACCOUNTING POLICIES Ba$is of preparation The fukqncial statem¢nts havc been prepared on ilie historical cost basis. Going concern ThetE are no miLterial unrertainties about the charity's ability to Continue. Judgements and key sources ofestimation uncertalnty Tlic prcparntion of the financial statemrnls requires management to makc judgements. estimates and assumptions that affect the ainounts reported. These estimat¢s and jiidgements aTe continually rcviewed and are b8s¢d on ¢xperien¢e and other factors, including ¢xpectations of future ¢v¢nls that are.believed to be reasonable lder the circumslan¢¢s. There 2re not considered to be any judgemenls 01 accounting estimates or assumptions that have a signtfi¢anl impact on the fmancial statements. Fund accounting u[eStriCtEd funds are availableforuse at thediscretion ofthe trustees to furtherany of the cliarity's purposes. Designated funds are unre5tri¢t¢d funds carnrked by the tnteeS for pttrticular future project or ommitrneiit. Restricted funds arc 8Ut)jeeted to rcstrictio)]s oll their expeiiditurc dcclared by the donor or through the tenns of an appeal, and fall into one of two sub-classes.. restricted income funds or ¢adoN¢nI funds.
CDH UK NOTES TO THE FtNANCIAL STATEMENfs Ccwil iuried) YEAR ENDED 7 JUNE 2025 ACCOUNTING POLICIES (cOlt¢¥Kwcd) Incoming resources All incoming resourccs are included in the statement of finanoi#l a¢tivilics wlien entitlement has pagsed to th¢ ¢haTity' il is probable that the economic benefits associated witli the tsans2Ction will flow to th¢ charity and tl)e amount can be religbly m¢asuTcd. Tlie following specific polioie& are applied lo particular categories of income.. incomc from donations or grants is recognis¢d whcn Ihcre is evidence of ¢ntitl¢m¢ul to the gift, rcccipt is probable and its amount can be measured reliably. legacy income is recognised when r¢e¢ipl is probable and entidement is estÉblished. in¢ome from donated goods is measured Al th¢ fair value oftlie gooKls unless this is imprRctical to measure r¢liably, in which case the vAllle is derived from tlie cost to the donor or tlie ¢stiniated rcsale valuc. Donated facilities &id $ViCeS are recognised in tbe accounts wlien received if tlie value can be reliably mSU[ed. No amounts are included for th¢ contribution of general volLtnle¥is. incomc from contracts for th¢ supply of serviLes is recognised with the delivery of the ontracted service. This is classified as eSt[]cted funds ulll¢ss tli¢re is a colltracrual r¢quireincnl for it to be spent on a particular purpose and returned if llnspent. in which ca5C it may be regarded as triCt¢(L Resources expended Expenditure is recognised on an a¢cruals basis as a liability is incurred. Expendittre includ¢s ]Y VAT which cannot be fullyTecovered, and is ¢lassifiedunder headings of the s(3t¢mcnl of financial activities to which it rElat¢5'. expenditure on rdising funds tnclud¢s tht costs of all fundraising activities, events, non- ¢htvilabl£ trath.ng activitie5, and the sale of dortat¢d gtN)ds. expenditur¢ OD charitable activities incllldes 211 costs in¢urred by a charity in undertaking actkvities that fither its charitable aims for thc bcncfii of its beneficiaries, including those support costs and costs relating lo thc govemance of the charity apportioned to Charitable activities. otber expenditure includes all expenditur¢ lt 15 neither related to raising funds forthe ¢haTity nvr purt of its expenditure on charitable activities. All ¢osts are allocated to expenditllre c2te8ories rcflccting the use of the resour¢e. Direct Costs attributable to a singl¢ activity ar¢ allocated directly to that actLVlty. Shared ¢osts ar¢ apportioned between the activities they coiitribute to on a reasonable, justifiabl¢ and Consistent btsis. 12
CDH UK NOTFS TO THE FJNANCIAL STATEMEI•rrs (¢oiiftnii¢dJ YEAR ENDED 7 JUNE 2025 ACCOUNTING POLICIES (coulljiiied) Jntanglble assets Intangible assets are initially i'ecoided at cost. and are subsequently stated at ¢ost less any accumulated amortisation and impaii'ment losses. Any intangible assets cawicd al revalued amoisnts, are recorded at the fair valuc at the dale of revaluation, as detern]ined by referencc to an active markeL less ally subscqucnt accumulated liOrt1$al1on and subsequent accwnulaled impaiTment10sses. Intangible assets awuired as part of a business combination are only r¢cognis¢d scparalely from goodwill when they ari5c frotn contt'actual or otlier legal rights, are separable, Ihc expcctcd future econotnic benefits arc probable aiid tl)¢ cost or value can be m¢asur¢d r¢liably. Amortlsallon Amortisation is calculated so as to write off the cost of an asS¢t, less its esllmaled residual value, ov¢r Ihc use1 economic life of that asset as follows: Web51te development Mobile app Awareness film 330/0 reducing balaThce Fully amortised 200/0 straigbt line If there is an indietttion that there has been a si11r1¢aI rhange in Avnort16ation rnte, useful life or r¢sidual valuc of an intangible asset, the amortisltson is rls¢d prospectively to reflect the new estimates. Depreeiation Depreciation is calculated so as lo HTile off the cost or valuation of ah assel, less its residual ylle, ov¢r the useful econoniic life of that asset as follows.. Equipinent 330/0 straight l'ine Impairment of fixed assets A r¢view for indicators of iinpainnent Is carrled out at each reporting dale. with the r¢¢ov¢rable amount being estimated where such ittdicators exist. Where tbe carrying value eKceed5 the recoverable amount, the a%set AS in]pald accordingly. Prior impaitrnents are also reiryewed for possible reversal at each reportintr date. Stocks Stocks 8r¢ m¢a5urcd at the lower of cost and estiinated selliiig price less costs to complete and sell. Cost in¢lud¢s all costs of purchase, ¢osts of ¢onv¢15ion ?d other costs incurred in bringing the stock to its present location and condition. 13
CDH UK r40TES TO THE FINA14CIAL STATEMENTS (comit,,,, YEAR ENDED 7 JUNE 2025 ACCOUNTJNG POLICIES feonii Financial instruments The company only lias finaiicial assets and financial liabilitics of a kind tl)al qualify as basic financial in5trument5. Basic financial instruments ai'¢ initially recognised at transaction value and subscqucnily ineasured at their settlcment value with the exception of bank loans wl)i¢h are subsequelltly ineasur¢d at atnoiliscd cost using tlie effective iiitei'est method. DONATIONS AND LEGACIES Unreslrieted Total Fiinds Unreslricted Total Funds Funds 2025 Funds 2024 DONATIONS Donations Enthus Just Giving Gift aid receipts Facebook 21,325 14,216 20,I29 1,586 loo 21J25 14216 20,129 1,586 100 8,954 32,560 10,382 3,627 1,400 56,923 8.954 32,560 10,382 3,627 1.400 57,356 57,356 56.923 OTHER TRADING AcfIviTIES Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Fund5 2024 Fundraising events Awareness merchandise 1,009 315 1,009 315 125 125 125 1,324 I,324 NVESTMENT INCOII Ut]r¢stri¢t¢d Funds Restricted Total Funds Funds 2025 Bank interest tt¢¢ivable 73 73 UTwestri¢l¢d Funds Restricted Total Funds Funds 2024 Bank inl¢re5t receivable 1.700 4.563 6.262 14
CDH UK NOTES TO THE FINANCIAL STATEMENTS ( YEAR ENDED 7 JUNE 2025 COSTS OF OTHER TRADING ACTIVITlfi S Unrestrieted Total Fund$ UnrestLL¢ted Total Fullds Funds 2025 Funds 2024 EY¢nt cos15 Promotional expenses 2,820 1,026 2,820 1,1126 3,846 4,642 3,151 4,642 3,151 3,846 7,793 7,793 EXPENDrruRE ON CHARITABLE ACTivrriES BY FUND TYPE Uiwestricted Funds Restricted Total Funds Fullds 2025 Home 2 Hospit21 Mernory box¢s Forget M¢ Not Help 4 Home Medical research Help 4 Holidays Awareness comp2ign CDH Community ¢onf¢r¢n¢e Support costs 1,312 95 J,312 95 1.668 1,668 8,159 1,000 5,773 316 20,501 38,824 8,159 1,000 316 20,501 30,665 8,159 Unrestrieted Funds Restricted Total Funds Funds 2024 Home 2 Hospital Memory boxes ForgF¢t M¢ ol Help 4 Home M¢di¢al research Help 4 Holidays Awarcncss campaign CDH Communlty conference Support costs 10,471 317 1,366 .258 10,471 317 1,366 1,258 78,345 139 2,658 2,486 21,977 78.345 139 2,658 2.488 21,961 40,658 15 78,360 119,017 15
CDH UK NOTES TO THE FINANCIAL STATEMENTS (c¢JNrf A) Jtr YEAR EINDED 7 JUNE 2025 EXPEf4DITURE ON CHARITABLE ACTIVITIES BY AcfIviTY TYPE Activiiies undertaken diTectly Grant funding of activities Support costs Total fund5 2025 Total fund 2024 Hottle 2 Ho%pilal Mcmory boxe& Forget Me Not Help 4 Hoin¢ Medical rcseareh Help 4 Holidays Awareiiess campaign CDH Commuiiity confcience Support costs 1,312 95 la12 9S 10,471 3l7 1,366 ,258 78,345 139 1,668 1,668 8,159 1,000 8,159 I,(M)O 5,773 5,773 2,658 316 316 20,501 38,824 2,486 21,977 119,017 20,501 10,164 8,159 Medtcal research during 2025 includes grants &warded to: 20,501 2025 2024 Paolo De Coppi Professor D Ttbboel Professor R Clugston 74.197 4,131 6,476 1.083 8,159 83,558 Grant awarded to Professor Paolo De Coppi for the research pmject building a functlonal tnuscle to repair congenital diaphragmatic hernia. Grant awarded to Professor D Tibboel for the reseatGh PTojccI Prenatal maternal sildenafil administratLOt] to prev¢nt pulnionary hypertension due to eonsenital diaphragmatic hernia.. fllol preclinical steps to 2 clinical trial. Grant award to Professor R Clugston for the research of project under the title of CDH mousc model. 16
CDH UK NOTES TO THE FINANCIAL STATII MENTS YEAR ENDED 7 JUNE 2025 JO. ANALYSIS OF SUPPORT COSTS Total 2025 Total 2024 Premises Communicolions and IT Volunteer eAp¢nsC5 Financc costs Travel costs Insurance Stationery and office ¢ost5 Amortisation Outsouwcd telephone support Online donations fees Professional fees Accountancy Depreciation 678 41 84 624 92 200 2,176 831 7,443 3,193 1,32S 559 10.034 2,504 180 1,925 1,288 2,050 1,179 681 2,376 1,780 1,211 20,501 11. NET INCOLVIEI(EXPENDITURE} Nct income/(expelld1tL) 15 Stalcd after charuingl{crediting)'. 2025 2024 Amortisation of intangible a55cts Depreciation of tangible fixcd assets 3,193 1,211 2,504 1,179 12. INDEPEIYDENf EXAfvtlNATION FEES 2025 2024 Fees payable to tlie independent examincr for: IDdependenl examinauon of the financial statements 1,780 1.720 13. STAFF COSTS The average head count of employees duting the year wa5 Nil (2024.. Nil). No employee received employee b¢nefit8 of more tlian £60.000 during the year (2024.. Nil). 17
CDH UK NOTES TO THE FIIYANCIAL STATEMENTS ( YEAR ENDED 7 JUNE 2025 14. TRUSTEE REMUNERATION AND EXPFNSES No remuneration or otber benetils from employment with tbe charity or & irlated eiitity wei'e received by tlie ai]stees. Tr&vel expense$ totalling £2,176 have beell rcimburs¢d to three Irustees during the yeill- ended 7 Jun¢ 2025 {2024- £898) 15. ITrrfANGIBLE ASSETS Awareness filin Website Mobile app Total Cost At 8 June 2024 and 7June 2025 4.826 l2,138 14,905 31,869 Amvrtis4tion Al 8 June 2024 ChE)rge For the ycar t 7 June 21125 4,189 212 12.138 5,644 2,981 8,625 21,971 3,193 25,164 4,401 12,138 Carrying OTllDunt At 7 June 2025 425 6280 9,261 6,705 At 7 June 2024 637 9,898 16. TATrIGIBLE FIXED ASSETS Equipment Total Cost At 8 June 2024 and 7 June 2025 3,636 3,636 Depreeiati(Jn At 8 JuDe 2Q24 Chargc for tlie year At 7 June 2025 1.179 1,211 1,179 1,211 2,390 2,390 Carrying amount At 7 June 2025 1,246 1,246 2,457 At 7 June 2024 2,457 17. STOCKS 202S 2024 Stock of merchandise and parent packs 7,750 8,751 18
CDH UK NOTES TO THE FINANCIAL STATEMENTS (uiiilllhdd) YEAR ENDED 7 JUNE 2025 18. DEBTORS 2025 2024 PFepa5rynents and aGGrued income Online giving donations Other debtors 945 18,985 17,984 37,914 15,272 57 15J29 19. CREDrroRS: amounts falling due within one year 2025 2024 Trade creditors Accruals and def¢rr¢d illcome Medi¢al research 1,800 3,960 1,801 3,413 78,347 83,561 5,760 20. AI¥4ALYSIS OF CHARITABLE FUNDS Unrestricted funds 8 June 2024 Income ExpendiÉur¢ Trau5fers 7 June 2025 Gelleral fi]nds M¢di¢31 $¢arCh fund 52.626 340.991 393,617 57.481 (34,511) 75,596 340,991 416,587 57.481 (34,511) 8 June 2023 tncome Expenditur¢ TrrLllsfers 7 June 2024 General ndS Medical researcli fulld 42.829 339,293 382.122 59,947 (48,45 l) [1,700) I,700 52,625 340,992 393,617 59,947 (48.45 L) Th¢ Medical researcll fund was ¢an)]arked by the tStee5 to contribute towards fijrther study and r&%earch into better nwiagement alld treatment of CDH, and to assist tn finding tbe caiise and prcvcnlion. 19
CDH UK DET AILED STATEMENT OF filF4ANCIAL ACTIVITIES (.,,,,,,, YEAR ENDED 7 JIJNE 2025 Restricted funds 8 lune 2024 ID¢ome Expenditure Transfers 7 Junc 2025 Medical research fund 81.844 <8.159) 73,758 8 June 2023 Income Expcnditure Transf¢ 7 Julle 2024 M¢dic&l research fimd 155.641 4,563 (78,360) 81,844 Th¢ fuvAds held in restricted fiinds of£73,758 represents the amount held in the VTrgin Moiieybatth account. 21. ANALYSIS OF IYET ASSETS BETWEEN FUNDS Unrestricted Funds Restricted Total Funds Funds 2025 Intangibl¢ asscts Tangible fixcd assets Current assets Creditors less than l year Net assets 6,705 1.246 414.396 (5,760) 416,587 6,705 1.246 488,154 (5,760} 490J45 73,758 73,758 Unrestricted Funds Restricted Total Funds Funds 2024 tntangible assets Tangible fixed assels Currcnt asscts Creditors less than l year Net assets 9.898 2,457 386,459 (5,197) 393,617 9,898 2,457 546,667 (83,561) 475,461 160,208 (78,3641 81,844 22. RELATED PARTIES There were no disclosable related party transactions in either the current or the prior year. 20