Trustees. Annual Report for the period (wffy PericKI start date Mgnth Sept PericKI end dale Month Aug | 2019 31 | 2020 From To Section A Reference and administration details Charlty name The Daisy Gadand Othor names charfty Is known by Registered charity number (If any) 1106530 Charity's principal address Units A1 & A2 Dart Marine Park Steam8r Quay Road Totnes, Devon Postcode TQ9 SAL Names of the charlty trustees who manage tho charlty D¥¢*¥ •¢¢￿ If not for w*ol• ar Tru8t•• nam• offi￿ Ill any) hlam• of p•r80n lor body) •ntltl•d olnt trust90 If an David Gadand Chair Brian Garland Deputy Chair se¢￿tary Treasurer Tracy M¢Lean Gloria Dennison Victoria Whiteley Sarah Cole Kim Byford Sarah Barker 25 April 2020 10 12 13 14 15 16 17 18 19 20 Names of the trustees for the charity, rf any, (for example, any custodian trustees) Name Dates acted rf not for whole ear TAR June 2020 Names and addresses of advisers (Optional inf0M￿tiOn) e of advlser Name Address Name of ¢hief axecutlve or namès of senlor staff members (Optional infomiatlon) Sara Gadand- Founder Section B Structure, overnance and mana ement Dèscrlptlon of thè charity's trusts Type of governing document How the Charity Is Constiluled Association Trustee selection methods Approved by Trustees Addltlonal govemance18sues (Opllonal Inforniation) You may choose lo include additional infomalion, whe relevant, about: policies and procedures adopted for the indu¢lion and training of trustees. Ihe charity's organisalional structure and any wider network with which the charity works., r81ationship with any related part18S', trustees, consideration of major risks and the system and procedures to manage them. The Daisy Garland is a member of The Neurologlcal Alliance. The Daisy Garland works in collaboration with other charities supporting ¢hildren wilh epilepsy and other relatedllife-limiting conditions. In order to improve outcomes and quality of life for children and young adults with drug-resistant epilepsy and their families. All Trusteeslemployees are DBS checked. Covid-19 Pandemic The past year has brought wth it a multitude of ¢hallenges and triumphs. We have had to innovate and adjust to a new nomal in order to survive. Smart thinking, hard work and having an adèquate reserves poliw in place has kept us afloal. leaving us stronger, wiser, and mor& resilient. Section C TAR Ob'ectives and activities June 2020 Providing support for people with difficult to control epilepsy via the telephone, website, social media, support groups and published literature. Summary of the objects of the charity sat out in Its governing document Funding spectalist ketogenic dietitians to work within NHS The Daisy Garland works exclusively for children and young adults with drficult to control epilepsy and their families. Summary ofthe maln actlvltles undertakèn for the publlc bènefit In relatlon lo these objects (Include wlthln thls 8èCtlon the statutory daclaratlon that trustees hav8 had regard to the guidancè Issued by the Charity Commission on publi benefit) Working in collat)oration with the NHS The Daisy Garland offer pump-prime funding to set up and establish ketogenic s8rvices countrywide. We have provided funds for 26 Daisy Garland Ketogenic Dietilianslsupporl Workers to work within 15 NHS Trusts, with more planned lo follow. Trust takeover success rate is 100%. Location of 26 Daisy Gadand funded Ketogenic Dietitianslsupport Workers TAR June 2020 We are the only charity in the UK funding specialist trained ketogenic dietitians working in NHS hospitals from Devon to Scotland. Our Dietitians provide a free service treating children with difficult to control epilepsy using a drug-free dietary treatment. The ketogenic diet is a medical-18d dietary therapy, recommended in the NICE Guidelines. The diet has been shown to substantially improve quality of life. Numerous studies show that successful management of the ketogenic diet results in significant financial saving lo the NHS. Pictured below is Ben. Pre-diet Ben was having 400+ seizures a week (left). Ben is one of thousands of children whose lives have been Iransfomied through Daisy Garland ketogenic funding and support. Due to the Covid-19 pandemic we saw a huge increase in applications for SATslepilepsy monitors for home use, these monitors are not widely available on the NHS. Positive feedback confims our monitor programme saves lives - We work dosely with the NHS on a national, regional and local level. We work with hospices, care homes and speGial needslmainstream schools continuously looking to seek new and effective ways to help children who fall under our remit. TAR Jung 2020 The Daisy Garland provide positive. proactive, support and guidan￿ for families via our website, parent support groups, telephone helpline. and social media. Families contact us to express and discuss epilepsy related fears and anxieties. Our support is a life-line for families whose children have complex and challenging needs= brain tumours. GLUT-1 deficiency syndrome, heart disease, autism, Batten Disease. Cerebral Palsy, and othèr life-limiting syndromes where epilepsy is a significant feature. Our work brings renewed hope to families on a daily basis. Corry #bsolutdy loved rtceivln8 his Dalsy Ktto Wdcome Box and the CODt¢nts helped e eXpl￿n #bout the ketogenic diet the r¢asoDJ why be's 8oln8 on At. He was excited about the box #nd can't walt to try oui all the different thiti8s Inslde. This ha$ definitdy hdped Corey See the fun ￿de, ￿￿kIng him fe¢1 that his new dlet Isn't all th)om and 81(x)m. The Dalsy Gar]￿d hag bttn our rock throusbout. hndln8 * SATS monitorand the keto8rnlc dl¢t. Thank you mudL Z We continue lo offer 'one-off small grants for specialist equipment for children with epilepsy. We also provid8 'Hug in a Box, packages designed to support and comfort children going through difficult times as well as those undergoing invasiv8 teslslprolonged hospitsl treatmenl. Thése box8s were hugely well received by families shielding vulnerable children. •uryrJ•¢ d¢llv¢ry for Holly Ilttle S￿¢1￿￿thIn￿lodo. •taykn8Mfeathom We produce and supply free educational and advisory infomation for families. medical professionals and schools, raising awareness al)oul childhood epilepsy, the ketogenic diet and SUDEP. The Daisy Garland Trustees declare that the objectives and activities of the charity are of Glear public benefit. TAR June 2020 Additional details of objectivos and actlvities (Optional infomiation) The Daisy Garland offer pump-prime funding for specialist trained Kelogenic Dietitians, to work in NHS hospitals from the South West of England to Scotland and Northern Ireland. Our Dietitians provide a much-needed, free, countrywide Servi￿ for Children and young adulls with drug-resistanl epilepsy. We offer funding for an agreed timèframe (usually 2 years) supported through the aid of grant funding until such timè it becomes a commissioned service in its own right. It is our policy to raise as much of the required funds as possible prior lo Committing lo a new service to ensure that on-going future ketogenic funding demands can be met. NHS You may choose to include further stalemenls, where relevant, about.. policy on grantmaking., policy programme related investment., contribution made by volunt88rs. ar togenic Dietitian tetlc Su rt Worker8 We continue to provide Grants to families living in the UK for night-time breathing (SATslepilepsy} monitors for use in the home. Grants are provided on the condition that applications are supported in writing, by an appropriat8 medical professional. We do nol re¢eiv8 slatutory NHS or local authority funding so it is important for us to say thank you and recognise the enomious ¢ontribution that our dedicated supporters, Trusts and Foundations make. They are truly remarkable and we cannot thank them enough for their kindness, generosity. and continued 5UPPOrt. We would not be able to continue our work without their help. TAR June 2020 Section D Achievements and performance Covid-19 has had a devastating impact on our day to day lives and we have all had to adjust and adapt lo the bizarre circumstances we find ourselves in. It is of immense concem that 100+ organised fundraising events, including our annual May Ball and WALK4DAISY were cancelled in 2020. The knock-on effects of the pandemic saw a 24 /0 increase in families contacting us for help and support. Increased service demand meant we were unable to furlough staff and are extremely proud to report that throughout lockdown our small team of 3.2 managed to keep a 'business as usual, policy allowing us to maintain a high level of support for families under our care- every phone call and enquiry dealt with swiftly and efficiently. No one was left wanting or waiting. New planned projects were put on hold as we pulled out all stops to increase family support. Daisy's Keto Café, a busy hub of vital support for 584 members and our website and keto recipes page received more daily hits than ever before. Despite the pandemic. here are some of the year's potted highlights.. Summary of tho main achièvements of the charity during the year In April 2020 our charity film was awarded 'The People's Choice Award. by The Charity Film Awards. We are delighted to have been given this award and for our work to have been recognised in this way. The award has been won by The Daisy Garland and we are incredibly proud to receive it but we haven't done it alone. We want lo thank our many supporters, benefactors, fundraisers, friends, exceptional dieticians and trustees not to mention our hard working. dedicated staff of 3.2 in our small office in Devon. But above all we want to mention the brave children who suffer from drug-resistant epilepsy and their amazing families and friends,. we are privileged to help them and this award is for all of us. CHARITY AWARDS December 2019 saw the launch of our new. interactive, website. The new site makes it easy to search for upto-date informalion about epilepsy. the ketogenic diet, keto recipes, parent support and our epilepsy monitor programme. Supporters can now sel up fundraising pages making it easy for people to donate. We have seen a huge surge in people visiting our website for information about the ketogenic diet and general advice and support. We welcomed three new Daisy Gadand Dietetic Support Workers to our ketogenic team: Oxford Children's Hospital and Bristol Royal Hospital for Children. We are delighted lo report another two Trust takeovers.. Nottingham Children's Hospilal and The Royal Berkshire Children's Hospital. Both ketogenic serVI￿S would not have been possible without Daisy Garland funding and support. TAR June 2020 Section D Achievements and performance Our funding support and excellent track record of ketogenic Trust takeovers provides solid evidence that The Daisy Garland is paving the way the ketogenic diet is perceived in the UK as a safe. suitable treatment for children wilh drug-resislant 8pilepsy. A month before Ihe county went into lock-down we took 19 of our Devon based 'Time4Me' support group families for a fabulous day out at Pennywell Fam. Devon. Until further notice our family support groups will stay in touch via Zoom and social media. Because of the pandemic, our Live Kelog8nic Cookery Workshops hosted by our Dietitians were quickly replaced with exclusive weekly cookery tutorials. watched by 584 ketogenic families. This increased support has proved invaluabl8 and was made possible through kind and generous support from Nutricia and their ketogenic chef, Derek, {piGtured below with Daisy Dietitians, Tammy and Rati, from The Royal Berkshire Children's Hospital). Our Dietitians support families from different backgrounds and cultures and continue to create ketogenic recipes for families following Halal, Kosher, Japanese. vegan, vegetarian, nul, gluten and casein free, diets. As a result of our support an increasing number of hospitals now offer a ketogenic option for inpalients- an outstanding achievement! Working alongside medical experts and research teams our Ketogenic Dietitians continue to raise on-going awareness of the kelogenic diet- this year presenting al Zoom cOnferen￿S worfdwide, working in wllaboration with other epilepsy related charities. Our Daisy Dietitians work Closely with consultants, doctors, phamiacists and epilepsy nurses, educaling and updating medical professionals in the use of the ketog6nic diet. TAR June 2020 Section D Achievements and performance We continue to work with management teams specialising in medical nutrition specifically tailored to support children on the ketogenic diet. Families are always keen lo Irial new products under the dose supervision of their ketogenic Diets'tian. Our highly SUC￿ssful 'Reducing the Risk of SUDEP, Programme goes from strength to strength. This year, and thanks to successful emergency grant funding, we were able to increase the number of grants given. Regular feedback from parents, carers and the medical profession confimis that monitors do save lives- IIH&viD8 our Dalsy SATS monltor has been a massive blessing this week be¢4use without It Freya would h4ve ended up hving o hospilal admi%$ion. Because o(the monitor we were able to keep in doge contact with the h05Pital and h*ve mana8ed lo Itay ufe•t hom Positive feedback tells us our lockdown newsletter was well received lifting the spirts of families and supporters, breaking down loneliness and isolation, keeping them up to date with the latest charity news, true stories and charity activities. We We￿ one of the first charities lo set up an emergency Covid- 19 page offering helpful suggestions and support. We pride ourselves on the oulstanding. professional, caring service we have continued to provide during the pandemic with regards lo treatment options, wellbeing and safety. Positive daily feedback proves our work is needed and is far reaching. The Daisy Garland is actively improving quality of life for thousands of families year on year. "I took this photo today... we came across daisies on our walL.. after a great few seizure-free day5 It symbolises happines strength, love and of course Daisy Garland. I intend to get this photograph framed for our house as it has lots of emotions attached to it." TAR June 2020 Section D Achievements and performance The Daisy Garland Facebook page has 11,000 Followers. Daisy's Keto Café (our online, ketogenic family support group) has 584 members and provides an extraordinary amount of ketogenic encouragement and support. I've been into Daisy's Keto Cafe today and already feel a little calmer. Everyone seems wdcoming and helpful. IVS a fantastic set up. We continue to V￿rk and strengthen felalionships wilh Nulricia, Witaflo and Ketocare foods and are grateful for their support and for the opportunity for our dietitians and families to be involv8d in the medical advancement of ketogenic nutrition. Our popular oTrlin8 Daisy Shop is an invaluable way of raising epilepsy avmreness and much needed funds. The Daisy Garland remains resourceful and cost conscious at all times. TAR 10 June 2020 Section E Financial review Our saving grace this year is down to our robust Reserves Policy. The Trustees consider it prudent that unrestricted reserves should be sufficient to cover the loss of all funding incomes to enable the operation to continue for a minimum of 12 months whilst allemative replacement funding is sought or actimty is adjusted lo reflect likely future income. Brief statement of the charity's policy on reserves Details of any funds materlally In deficlt Furth8r flnanclal revlew detslls (Optional inforniation) Cancelled fundraising e￿ntS saw the majority of income raised through individual donations and grant applications from Trusts and Foundations who have in the past supported our work. You may choose lo include additional information, where relevant about.. the charity's principal sources of funds (including any fundraising)., how expenditure has supported the key objectives of the charity., investment policy and objectives including any ethical investment policy adopted. We would like to extend our grateful thanks to the Trusts and Foundations who came to our rescue offering flexibility and support. What would we have done Without you? Our profound thanks to everyone who has supported our wort during this extremely worrying and diffi¢ull time. Taking a balanced view, we estimate a 40%+ drop in planned income for the year ahead. Section F Other optional information We are delighted to welcome Dr Sarah Barker, lo The Daisy Gadand as Parent Trustee. After leaving Southamplon University with a First Class Mchem (Hons) degree, Sarah went on to gain a PHD in chemistry, she is also a qualilied Chartered Accountant. Sarah's daughter, Isi, has epilepsy and is on the ketogenic diet under the care of a serwce set up by The Daisy Garland. Sarah and Isi feature in our charity film, which can be viewed via The Daisy Garfand website. Sarah's energy and experience makes her much-valued addition lo our Board of Twstees. Daisy Garland Trustee. Victoria Whil&ley. is Clinical Lead Ketogenic Dielitian at the Royal Manches18r Children's Hospital. Victoria brings a wealth of ¢linirAI ketogenic expert15e to the Board. As well as being seasoned and much sought after kelogeni¢ speaker presenting at conferen￿5 woddwide, Victoria has been involved in medical research at Great Ormond Street Children's Hospital and UCL and is presently involved in the KIWE Irial, a Cu￿ent national research trial Comparing the diet to 'add on, medication in children with refractory epilepsy between the ages of 1 month and 2 years. Victoria co-founded the Ketogenic Dielitians Research Network with the aim of advancing research into ketogenic diets, and to provide a forum for collaboration and infomiation sharing. Anne Wadsworth OBE, is Patron of The Daisy Garland. Anne is a successful businesswoman, who for many years has been helping charities in the fields of integraled health and disability in all its forms to raise funds and achieve their inspiring goals. We count ourselves exlremely lucky to have Anne on board., sh8 brings a wealth of experience and is a valued member of the team. TAR June 2020 The Trustees would like to give a special mention the 3.2 strong Daisy Gadand team. Their hard work, quick thinking and outstanding delemination has been a guiding light in an extraordinarily challenging year. Section G Declaration The trustees declare that they have approved the trustees, report above. Slgned on bahalf of the charl￿5 trusteas Slgnaturels) Full namols} Posltlon leg Sècretary, Chair, otc) David trick Garfand Tracy Linda McLean Chair Secretary Date Il TAR 12 June 2020 CHARITY (OMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Sectlon A Independent Examiner's Report Report to the trusteesl members of The Daisy Garland Trust On accounts for the year ended 31 August 2020 Charity no lif any) 1106530 Set out on pages I report to Ihe twstees on my examination of the accounts of the above charty (Ihe Trust") for the year ended 31108 12020. Rosponslblltles and basis of report As the charitls twstees. you are responsibk for the preparation of the accounts in accordance wrth Ihe requirements of the Charrtie$ Act 2011 11he Ad.). I report in r8SPeCt of my examination of th8 Trust's accounts carri8d out under section 145 of the 2011 Act and in carrying out my examination, I have followed all Ihe applicabb Directs)ns given by the Charity Commission under section 145(5llbl of the Act. Independent The charity's gross income exceed8d £250,OCQ and l am qualified to examinerfs Statement undertake the examination by being a qualified member of The Institute of Chartered Accountants. I have compl8t&J my examination. I confimi that no material matters have come lo my attention in connection with the examination wthich gives me cause lo believe that in, any material respect.. the accounting records were nol kept in accordance with section 130 of Ihe Charities Act., or the accounts did not accord with the accounting records", or the accounts did not compty th the applicable requirements conceming the fom ar)d conlenl of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the a¢¢ounl$ give a 'true and fair, view vthich is not a matter considered as part of an independent examination. I have no ¢oncems and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enab￿ a proper understanding of the accounts to be ￿aChed. 2210612021 Slgned: Name: Keith S*Jrw Clay Relevant professional qualificatlonlsl or body Ilf any): ICAEW Address: Thomas Westcot( Ptym House. 3 Longbridge Road. Plymouth PL6 8LT Section 8 Dtsclosure Onty compieie Ir me examiner needs to higniignt matenai matters ot concem (see CC32. Independent examination of chanty accouiits.. directions and guidance for examiners). Givg here brlef detalls of any Items that the examlnor vAshes to disclose. THE DAISY GARLAND Chty Irf. anyl Annual accounts for the 111A530 CC39a ffjY2019 31Th.?020 Section A Statement of financial activities De6crlptiorbB by n•twal category Urw•sknctsd Rtttrict•d Efidowmont Tot•1 thls lund¥ inctyM fvnd¥ frJnds Tolal last y•ar Incomlng r•sourc•s (Not• 3} F01 F02 F03 F04 F05 131 162 125 128 176.552 Shopu 2.878 2,048 rot•lln¢omlng r••oufC•8 SOI Rasourc•s •xp•nd•d INot•• *71 Grt* 188.920 125 128 314.048 415017 119,378 68,878 290.309 12.184 833 833 740 20 124 1.760 25 25 Tot•1 •xpend•d so2 N•t Ine¢)minrffouwing1 rn#ourG•s b 125 128 137299 380 170 176 749 176749 34 847 N•1 I￿￿nI￿o￿t901￿￿) r•s1¥ur¢￿ belon oth¢rwoottl¥•d 4•in￿lI05￿e#j 176749 176 749 Oth•r r•coonlsed galns1llom￿*I Gains and bsses on revaluati￿ ol fixeoj 3SSBIs for th& charfly 8 Use Gai*)s and k)5595 ￿ Inve*menl assets $07 176749 176 749 Totsl fvnd• brvuglrt forward 127.114 127 114 92 267 Total fvnds ¢atrl•dfon¥anl s10 127 114 CC17a IEXLYII Section B Balance sheet Total th18 year Tol41 laBI year Fixed assets Tangiblo assets F01 F02 (Not• 8) Investments (Note 91 Total fixod assets Current assets Stock and work In progress Debtors (Nots 101 (Short t8nYtl Invastmenls Cash at bank and In hand 2.800 26.646 2,100 26.298 382.371 411.816 408,276 436,674 Total cumt 4$5ets Creditors: afflounts falllng due wlthln one year (Note 111 910 68.153 136.613 N•t ¢urr•nt assots1(Ilabllltles) B11 343.663 300.061 Total assets lass current Il•tsliti•s B12 343,663 300,061 Creditors: amounts falllng du• I￿r one y••r (Note 111 Provlslons for Ilabllitifjs and chArg08 13 39,799 172,946 Net ass•ts B15 303.863 127,114 Funds of the Charity Unr•strlct•d funds Deslgnat•d funds Total unrè$tricted fund8 Restrictod income funds IN¢)t• 12) Endowrnent fund$ INot• 121 816 303,863 127,114 303.863 127,114 818 819 Total fvnds 303,863 127,114 Signed by one or Nvo trustee$ on behalf of all the tntslees Slgftatur• D P Garland D•t• of approval 29.06.21 Section C Notes to the accounts Note 1 Basi8 of preparatlon Thls $￿tIon should be compl•t•d by •ll ¢harltl•s. 1.1 Basls of accountlng These accounts have bèen prgpaiod on th8 basis of historic o)sl (except tho1 in¥￿¢M8nts are $hown al markol valu81 in accordance with.. Accounting and Re and wlh. ortin by charit￿$- Stalomgnl of Rooynmend•Y Pradce ISORP 2th)5): Accounling Slandard8', Financial Re￿rtiTrJ Stsndard5 f￿ Sma119r Enlgrprises IFRSSEI; and with the Charities Act. 1.2 Chango In basi• of accountlng There h8s been no change to the acccwjnting pcAiaes {v8luabon Nles ff*lhods ol aeo)untlngl Sir￿81881 year. 1.3 Changès to prevlou* accounts None CC178 (Exe611 291W2021 Section C Notes to the accounts Icontl Note 2 Accounting policies Th1$ st8ndard Ilst of accounting wli¢ies has l)een •pplled by the ¢harityex¢epthKth05e dpleted. lSTrere 4 different or additlonalpollcy has been adopted then thi$ ￿ detailed in the box l)elow. INCOMING RESOURCES Re¢ognition of Incomlng resources Th858 are Ind￿led in the Statsmont ol Financrdl Activths ISOFAI whèn." the charity t*cms enknllod its lh8 r8wJr(xs". th8 trusleas are Yirtualty Cwtsin Ih¢y will rewv• th• r￿l*r¢0$.. aThJ the mor*tsry value can be rnea5U[￿j vrilh 5ufva.ent rdoimlty. Whtrre 1￿cOMing ¥e50urc48 have r8Lqted exp8rn1iturg las With fuThYraisry ￿ ￿tract income) the In￿mI￿ res￿rceS ano rdated eXpW￿[lurn are rwrled gross in the SOFA Grgnt8 and dwtio)s ale onty indud8d in Ihe SOFA wh•n tha charity has uncondlts.onal entitlement to the resources. Incoffling resourc￿ wlth rglat¢d e¥pen(Iltur• Grant8 and donatlo Tax r•clalm• on donatlon• and Ino)miThJ re8tyJr￿ I￿) tax rodalms am lrtlLthd In tha SOFA at thè samo tlmè as tho gmt lo whkh glfts tlw rdatg. ontra¢tual Incom• and Thi$ 15 onty induded kn the SOFA0￿4 ts rolat•d w¥)ds ￿ sery￿ have been delivered. p•rtomian¢• r•latod grants Glft• In klnd Gifts in klThJ are 8t 8 rea8￿tIO wlm8t• cltho* valuo to tho Charity or the amwnt actually realis8d. Gifts in klnd lor Sa￿ or di8iritxrtw)n are indudBd in Iho as gth onty when sold or distribJle(J t>y lh• charity. Gift5 in ki￿1 by ts rtharity arn indud*J the SOFA gs ￿Ing ¥g¥>urc•s Wh￿ r•C•1vab￿. Donat•d s•Thlu• and faellltlm Th￿ arg r￿lY IndUd￿ in inctsning ro￿JrCés I￿1h an wuivaknnt amount in rèsources axpondodl wheffj tho t4n•fft to ¢hodty 1$ wsonabty quantifiabso. measutablfr ond malen81 The valug pla¢gd on lh￿¥ rwcwr¢es Is the esb"mal&J value to the tharlty of the or rec8iv8d. Voluntmr h•lp Th• Val￿ of any Nt4wiiary roc*Ned li rK* irt4ud•d in IM XKA)Jn¢s tmjt is degcritr*d in th& tru51ees' nnu81 rewrt. Inv••tm•nt Incom• Thi8 ￿ induded in th8 actxjunts rec&v8￿6. Inv••tm•nt galn# and lo•￿• This indudes any gain or k)ss on lh• sakn of Snve9tr￿ and any g8in or10s8 Msulllng from rav8luirrfJ Investmènts 10 m*ket •t the eryl ol thè ￿r. EXPENDITURE AND LIABILITIES Ll•blllty r•¢ognltlon Liabilit￿$ art as 8(¥)n as Ih•r• is • lagbl LV &￿$trUc*¥e 0blvj8ti￿ ¢tsmmittino the charity lo pay oul rwurc8s. Where the charity gN88 a gr•nl v*ith c£￿￿tron8 ftr its payment a 8porific Sèv•1 of servke or outyut lo be provid&J. such grants a￿ only recx)gThsed in th¢ SOFA once the reapient ol tme grant has provthd thg gP8cffied ser¥ic8 or W. Grant• wlth p•rfomiane• ¢ondltlon8 Grant# payablé wllhout performaneo eondltlons Th988 are onty r8co3n1$8d in tho &twnls whan 8 OYTmrtment b88n madg and there arg Trj ec¥wJthns to be met rel8b"rKd to Ihe grant whth rgmain in the ¢L￿trol of chanty. ASSETS Tangibb• fix•d ass•ts lor by Th•s8 ar• cayitalis•d il they can te twd lor I￿n one year. 8nd co¥i &tI￿st £500. They are ¢harlty valued al cost or a reasonable valL* on rec•pt. Inv•stm•nts In¥estrnents qty)tsJ on a rwni58d sroc* excknary ore v4luad at market value at tho year end. Other investsment assets are ir￿lU￿9￿ at tru5t•&s' besi esdmote of mark8t value. These are Valued at the lowEr of c05t ¢x m8rk8t value. The charily does r￿t capitalise Offi￿ equiprr*nl whth consists of PCS. ￿nter5 . slorage units etc. These were purchased in prior years. stocks and work in progre•• POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE CC17a IExcdl 2910612021 Section C Notes to the accounts Icontl Nott 3 An•lysi$ of In￿mIng rpsources Incornlng r•sourcw m•yb• Iurthér•n•ly￿mthlS *17uldhdp th• f••d•rollft• •ccotmt& Llnrtttricted rutrKt•d Thi¥ year Last 12 660 86 287 Gran15 D￿t￿￿￿5 al ifi•J NHS TNsts Grants for Monity5 chih4ren at krfna Grants for Core c0515 Gran15- Unreslricl8d Patient su 57 814 23￿5 23W5 Total 131.162 12S.128 256.290 234,375 Fundfo18kn9 oven Total 52.954 52.954 I76,￿2 Intgrg$1 ￿ bank d 1.927 Tot•1 1.927 1.927 2,048 $81 2.878 2,878 Tot*1 2,878 2.878 2,042 188.920 125.128 314.048 415,017 CC17a (Ex￿) 29106Q021 Sertion C Notes to the accounts Icontl Nole 4 Analysis of resources expended R&sour¢•s •x￿Nd+d may bg furth•r Jnolys•d rf this would h•lp th• r•ad•r of th• account•. Lagt y•ar Irestat•dl UnrMtrlct•d mtrfct•d Th1• ￿•r Donatlom & Grnnts Anal l* Fundin lo NHS Trusts for Kel Monitors for childrèn at Nimo Patient Su ort Othèr Grants Dieb"cians 107.711 17431.42 57.814 23.￿5 49 897 139887 250 250 T¢)tsl 119378 290 309 cost of Fvndra151 Ev•nt• Fundraising 8xpen$es Online sho - Cost ol Salos Sund 13.650 1.439 13,650 47,297 ex ens86 Total T•1• hon• Phone and st8lion6 Subscri Its statlon• 13691.95 ons Totsl 16,531 12,184 Int•rn•t Iniem¢i Totsl 3,878 3.878 5.410 Rgnl Rates Utllitl•s and Sn8uran Rent rale5 utilities ano Insurance Totsl 9,922 5,750 15,672 11.897 4.892 125,128 120.048 368.118 CC170 (Extell 291(*12021 Se¢lion C Notes to the accounts {cont) Notè 5 Detalls of certaln Items of expendlture 5.1 Trusteo •xp•nse8 Please pmvldg detalls of the omount of any payment or r•lmbursement ol oUt￿f-POCk•I •xp•n$•$ made to trustees or to third partles lor expenses Incurrgd by trustees. If no expenses were pald, please enter'None' In the appmprlale box(esJ. Thls yoar Last y•ar Number of trustees who woro pald expensa$ Nature of the oxpenses . Travel.subslstgnce and oth8r •xpenses r•latod to trav81 throughout UK vlshlng Donor•. NHS Trusts. attendlng Fund Ralslng Events otc. Total amount pjld 330 Please pmvlde detalls of the amount pald ft>r any statutory extern•l scrutlny ofa¢counts and other servlces provlded by your Independent •x•mlner or audltor. If nothlng was pald please enter NONE In the approprlare box{es). Thls year Last year Independ•nt 8xamIne￿$ or audltors. f•e• for r•portlng on th8 accounts 1140 1040 Oth•r f•08 Ifor example: advlc•, consultancy. accountancy 8•rvlces} pald to the Independent examln•r or audltor NONE NONE CC17a (Exceti 2910612021 Section C Notes to the accounts (conti Note 6 Pald employees Pleasg complete th1$ note M the charity has any •mployees. 6.1 Staff Costs Thi8 y•ar Last year Gross wago8, salarl•s and beneflts In klnd Employer's Natlonal In8uranco costs Penslon co¥t¥ 68.708 1.559 3.659 65.325 1,276 3,498 Totsl staff costs 6.2 Average number of full4lm• •qulvalent omploy••8 In the year The parts of the charlty In which the •mployegs work Thls year Numbor Last year Numb•r Tolal 6.3 Dèflned contrlbullon p•nslon •¢h•m• Please complete if 4 deflned contrlbutlon penslon scheme is o erated. 8rlef detall8 of th• $¢h•mo Scheme Is op•n to all staff. Employ•r choos0¥ r•cogni¥•d Pension Company and Charlty contrlbuteB 8% of salary. Thls year Lo$t yoar Th• ¢oJts of th? scheme to the charlty fer th• y•ar The arnount of any contrlbullons outstandSng at IM yoar •nd The amount of any contrlbution• Pr&￿id at the year end 3.659 3.498 CC17a (Excell 2910612021 Section C Notes to the accounts {¢ont} Note7 Grantmaklng Please complato thls note If the chftrlty m*de any gr•nts or donatlons whlch In aqgregato fom? a materlal part of the ¢harltable activltles undertaken. 7.1 Total value ol grants Grants to Instltutlons Total amount Grgnts to Indlvlduals Total amount Pur • for whlGh rants rnad• hl lime monitors Patient su ort and other ranls Dlotlclan8lDletetlc Su ort Workers John Radcliffe Hos ital Sheffield Chilclrens Hospital 8ristol Royal Hospital for ChSldren Queens Medical Centre Nottingham Birmingham Childrens Hospital Leeds Childrens Hospital Idielician) Royal Berkshire 26,820 Totsl 25.871 118,776 CC178 (Ex¢811 2910612021 Section C Notes to the accounts {cont} Note8 Tangible fixed assets Please complete th1$ note M the charlty has any tsnglble Ilxed assets 8.1 Cost or valuation Fr88hold l•nd & bulldlngs Other land & buildings Plant. machln•ry and m*7tor v•hlcl•s Fixturgs. ffttings and •qulpm•nt Payments on account and ass•ts undèr constructlon Total Balance brought forward Additions Revaluations Disposals Tmnsfers. Balance carried fornvard 8.2 Accumulatad dopreclatlon and Impalrni•nt provl$lon¥ -8a815 SLorRB SLorR8 SLorR8 SLorRB SLorRB Rate Balance brought forward Depreciation charge for year Impairment provissons Revaluations Disposals Translers. Balance carried foThvard 8.3 Net book value Brought forward Carried forward 8.4 Revaluatlon M any Ilxod assots have b8on r•valued please glve detalls of the valuer and method of valuatlon rhe "transfers. row is for movements between fixed asset C8tegori8s. . Please indicate Ihg method of depreciation by deleting the methixl not applicable (SL = strnwht line.. RB = reducing balan￿). Also please indicate the rate Oldepre￿allOn.' fchr Stra￿ht line. whal is the anticipated lrfe of the asset (in years),. for reducing balance. what is th8 percentage annual deduction. CC17a IExc811 2910612021 Section C Notes to the accounts (cont} Nole 9 Investment assets Please complete this note If the charity has any investment •ssets. 9.1 Fixed assets investments Carrying Imarketl value al beginning of year Add- additions to investments at cogt Less: disposals al carrying value Addlldeductl.. nel gainlllossl on revaluat Carrying Imarkell value at end of year Ple•se provlde bolow.. 9.2 A breakdown of the mark•t value• of Inv•stm•nts shown abov• agrgglng wlth thg balance sheet row 803. 9.3 A br•akdown of th• Income from Invo8tm•nls agmlng wlth SOFA. Analysis of investmonts M•rko1 v•lu• •t y••r •nd Income from Inv•atmènt$ for the year Inv•$tmont prop•rtl•8 Inveslments Ilst•d on a recogni$gd stock oxchange or held in common Investmènt funds, op•n ￿nd￿ Invo8tm•nt companies. unlt tru¥ts or other coll•ctlv• inv•stffl•nt schemes Investmènt$ in 8ubildlary or conn•ct•d undertaklngs and companle• S•curitlgs not Ilsted on • recognlsed Stock Exchange Cash h•ld a¥ part ol th• inv•stmenl portfollo Other Investments T¢)tsl 9.4 Material investment holdings If any InvostmentB are materlal In t¢rnis of thelr valuo (for example each rnpresents morn than 5 ￿r ¢ont of the value of the charlty'j total Investmontsl pl•aso provide detalls. Market value at ear end Investment held Totsl CC17a {Ex￿1 2910612021 Section C Notes to the a¢¢ounts Icontl Note 10 Debtors and prepayments Pl•a$e complete thls note 11 the ch•rtty h•s •ny debtorn orptvpaym•nts. Analy•l• of d•btor• Amounts falllng du• wlthln ono yo•r Th1• y•ar La4t y••r Amounts falllng du? •ft•r more th•n on• year Thls y•ar Last y•ar Trado debtors Amounts du• from •uhldl•ry and a••oclat•d undertaklngs Oth•r d•btors Pr•paym•nt• and 8ccru•d In¢om• 26,646 26.646 26.298 26.298 Totsl Noto 11 Cr•dltor8 and accrnals Ple•$• ¢ompl$fv th1$ not8 If th• charlty has •ny cr•th(on or•¢¢m•ls. 11.1 Analysls of cr•dltorn Amounts f•lllng due wlthln on• y••r Th1• y••r Last y•*r Amount$ falllng due aft•r morn than on• y•ar Thls y•ar La8t y•ar Lo•n• and ov•rdraft8 Trad• ¢r•dllor• Amounts du• to $ub$ldl•ry and assoclat•d undertsklng• Othor ¢r8dltor8 Accruals and IJ•f•rr•d Incom• 778 67.375 66.153 135.992 136.613 39.799 39.799 172.946 172.946 Total 11.2 Securlty ov•r assets Irany loan. overdr•ft or oth•r cr•dllor hold$ • th*￿ or other securlty ov•rany of th• ¢h•rltypl•as• provld• detalls. CC17a (Ext￿} 291(W2021 Se¢tion C Notes to the accounts Icontl Note 12 Endowment and r•strlcted Income funds Pl•a¥¢ compl•t• th1$ ￿tIon M t￿ ¢hrftylws any •ndowment orrestrlct•d Ineome lunds. 12.1 Funds hold Plèase giv• a brfof d•serlp¢lon of any of th• followlng of funds h•ld by th• charlty: parmanent endowm•nl fvndg IPEI. exp•ndabl• endowm•nt lunds {EEI; and reStrI￿•d Incam• tund•. Includlng spo¢lal trusts, of th• ¢h•rity IRI. oth•r lundj . Typ• PE. Ee, Pulp￿0 Jnd r•strfctlt)ns 12.2 Movemont# of major fund• Pleas• glv• d•t•ll$ of th• mov•m•nts oltfv• m•Jor fvftds summ•AMd In th• r•*trf¢l•d •nd•ndowm•nt columns of th• St4t6mont of Fln•n¢l*l Actlvltl•s. Fund bal•nc brought lorward pjll Fund Ineomlng r•sour¢•ty R•wur¢ o¥p•nd•d Galns and 1088•8 carrled forward Tr•no1•rn Fund names Monitors lo atients Core costs Kelo BooksMalcom¥ NHS Di?tick8ns- Blrmln ham NHS Dloli¢ian$- Sheffleld NHS Dleletic Su 23￿5 ck5 ort- Brist Total Funds 125.128 125.128 12.3 Trnnsfers between funds Pl•a$è give details of any transf•rn b•iw••n fvnds. Frtsffl Fund Nama To Fund Nam• R•a•on Amount 12.4 Analysls of net assets between funds Unre¥trfcl•d funds R•strfciod fvnd# Endow• funds Total Fixed assets Inv•stm•nts Net current assel$ Crèdltors du• In mor• than on• y•ar and proYi$ions Totsl n•t assots 39,8(K) 303,863 CC17a IEx¢xll 291CW2021 Sectlon C Notes to the accounts Icontl Note 13 Tran$a¢tions with related partl8s If th• eharlty h•¥ 4ny tr•ns•ctlons wlth related parths (oth•r thaft lh• lYu8t•• •xp•fts•s •xplaln•d In not• 5) d•t•lls of such tr&nsaetlon$ $hould b• pmvld•d In thls not& Ifth•r• •rv no lrnns•ctlons to r•poit pl••s• •nt•r"Non•" In th• r•lovant box•s. 13.1 R•muMratSon •nd bon•fit• pl￿$* ￿1￿ th• •mount of. •nd l•g•l •uthorlty for. •ny r•mun•r•tlon or otlwb•n•ffts p•ld to • trust•• or oth•r r•lat•d p•rtl•s by th• ¢h•rtty or •ny Inslltutlon or ¢omp•ny conn•ct•d wllh IL L•gal authorlty l•g ord•r. gov•rnlnq docum•ntl Amounts p•Sd or b•nofbt valu• Name ol tru•t•• or r•lat•d party Thls yvar La$t y•ar S Ga￿aThd is the wrfe of a Trust•• and a full time 8mploy8• of the charily. O GartaTrJ has ￿ Inwt Into d￿$ not allend Ihe meeting of Truslees lhal 8gr8e t￿ salary A•4 25Zg• 13.2 Loans Pl8a¥g qlve detalls ol•nd •mouftts tmlftg to or from th• ch•rtty's tNst••s or oth•r r•l•l•d p•rths by th• charfty •t th• year wJd. N8m• of try•t•• or r•latsd p•rty Amouni owlng Th1* y•ar Last y•ar Oue to trust••8 and relat•d partl08 Ou• from tru¥tov4 *nd rolated partl9¥ IIOIIE NONE 13.3 Othgr transactlonlsl wlth tru*t••s or rnlat•d ￿rt￿•S Pl•as• glw dètalls ol•ny Ir•n¥•ctlon und•rtak•n by (or on b•￿1100 th• ch•rtty In whl¢h • fru$¢•¢ orrnl•t•dp•rty h•4 mat•rl81 Int•r•st. Nam• of th• trust•• or r•latod Thls y•ar Last ywr R•latlonshl lo ¢h• D•*¢rt ot t￿ tr•nsaelSon m￿lE NO CC17a IE%￿1) 2910612021 Section C Notes to the accounts Icontl Note 14 Additlonal Dlsclosures The followlng aro significant matters which are not covered in other notes and n￿d to be Included to provide a proper understanding of the accounts. If there is insuffici•nt room h•r•. please add a separate sheet. Commitmants following yèar end". 2021 Monilors for children al home cir¢a £30,000 2020 CC178 (Ex￿1) 29￿￿12021 **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** |**Report to the trustees/**
**members of**
**On accounts for the year**
**ended**
**Set out on pages**
**Responsibilties and**
**basis of report**|The Daisy Garland Trust|The Daisy Garland Trust|The Daisy Garland Trust| |---|---|---|---| ||||| ||31 August 2020|**Charity no**
**(if any)**|1106530| ||||| ||1 - 15||| ||I report to the trustees on my examination of the accounts of the above
charity (“the Trust”) for the year ended**31 / 08 / 2020**.
As the charity's trustees, you are responsible for the preparation of the
accounts in accordance with the requirements of the Charities Act 2011
(“the Act”).
I report in respect of my examination of the Trust’s accounts carried out
under section 145 of the 2011 Act and in carrying out my examination, I
have followed all the applicable Directions given by the Charity Commission
under section 145(5)(b) of the Act.||| **Independent** The charity’s gross income exceeded £250,000 and I am qualified to **examiner's statement** undertake the examination by being a qualified member of The Institute of Chartered Accountants. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. 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. |**Signed:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**||22/06/2021| |---|---|---| |||| ||Keith Sidney Clay|| |||| ||ICAEW|| 1 **Address:** Thomas Westcott, Plym House, 3 Longbridge Road, Plymouth PL6 8LT ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . 2