## The Daisy Garland
_‘A journey of hope... for children with epilepsy’_
Annual Report 2025 For the year ended 31st August 2025
Shoots Pro"e
12:
## **Contents**
|||**Pages**|
|---|---|---|
|**•**|**Our purpose and aims**|**1-2**|
|**•**|**Welcome from our Chair**|**3**|
|**•**|**Welcome from our CEO**|**4**|
|**•**|**Our work this year**|**5-10**|
|**•**|**Structure, governance and**|**11-12**|
||**management**||
|**•**|**Financial review**|**13-15**|
|**•**|**Forward focus 2025/26**|**16**|
|**•**|**Financial statements**|**17-33**|
|**•**|**Tank you**|**34**|
_**Front cover: Grayson, 3 year old boy supported by The Daisy Garland**_
_**© The Daisy Garland The information contained in this publication is not permitted to be reproduced, in whole or in part, without prior permission from The Daisy Garland.**_
## **Our Purpose**
The Daisy Garland is a national registered charity working exclusively for children and young adults with drug-resistant epilepsy.
## **Our Aims**
1. To raise awareness about childhood epilepsy, the ketogenic diet and SUDEP (sudden, unexpected death in epilepsy)
2. To fund specially trained Daisy Garland Ketogenic Dietitians to work within NHS hospitals nationwide allowing children and young adults to benefit from this drug-free treatment
3. To provide positive support for the parents and carers of children and young adults diagnosed with drug-resistant epilepsy
## **The Daisy Garland**
The Daisy Garland was set-up in 2004 in memory of our brave and wonderful daughter Daisy. Daisy was diagnosed with complex epilepsy when she was 5 1/2 months old. For almost 2 years we battled with one anticonvulsant drug after another, each drug took Daisy further away from us and brought with it more seizures and unwanted side-effects. In January 2000 at the age of 22 months, Daisy started the
ketogenic diet - a drug-free treatment which gradually reduced the severity and frequency of her seizures. Tragically in April 2004 Daisy died in her sleep from SUDEP. She was just six years old.
**1**
## **The Ketogenic Diet**
In the UK there are over 60,000 children under the age of 16 suffering from epilepsy; more than 18,000 have what is termed as drug-resistant epilepsy. This means their seizures continue in spite of medication.
Recommended in the NICE guidelines the ketogenic diet is a medically recognised and accepted therapy for children with drug-resistant epilepsy. It is important to note that the diet must only be carried out under the close supervision of a trained ketogenic dietitian and a neurologist.
Over the last 20 years, The Daisy Garland has been instrumental in bringing the ketogenic diet to the forefront in the UK funding 30 Daisy Garland Ketogenic Dietitians/Dietetic Support Workers (see map below) all of whom offer a free countrywide ketogenic service to children and young adults with drug-resistant epilepsy.
**Statistics show just over 50% of children on the ketogenic diet will experience over 50% seizure control, about a third will see more than 90% improvement and about 10-15% will be seizure-free.**
**2**
## **Welcome from our Chair**
In an environment shaped by global uncertainty, the ongoing cost-of-living crisis and rising operational costs, the pressures on small charities are considerable. So, I am immensely proud of what we have achieved over the last 12 months, particularly in the face of sustained and growing demand for our services. We have been diligent in directing our resources where they can make the most immediate and positive impact. We have continued to fund life-saving seizure monitoring equipment; all aspects of the ketogenic diet and, in response to an increase in psychological pressures faced by the families under our care, emotional and mental wellbeing support.
Looking ahead, while the landscape for charities remains challenging, we are confident in the resilience of The Daisy Garland, the clarity of our mission and the strength of our community. We remain focused on ensuring strong financial stewardship, effective risk management and compliance with our regulatory responsibilities, while always keeping the needs of beneficiaries at the very heart of our decisions.
None of our work would have been possible without the continued support and dedication of our staff, our trustees, patrons, and our staunch supporters, so my sincere thanks to everyone who, in a challenging economic climate, has given their time, expertise and financial support during the year.
With your continued help, we will remain steadfast in our commitment to improving the lives of children and families facing the uncertainty and complex daily challenges of drug-resistant epilepsy.
David Garland - Chair of Trustees
**3**
## **Welcome from our CEO**
For the past 20 years we have provided experience-led support to children and families struggling with drugresistant epilepsy, an unpredictable, life-threatening condition that significantly reduces quality of life. Over that time, through the provision of seizure monitors and free ketogenic services in NHS hospitals countrywide, we have helped thousands of children giving them a better chance of a brighter future.
In the last 12 months we have seen a marked increase in families seeking our help. This includes grants for night-time breathing (SATs/epilepsy) monitors for use in the home; all aspects of ketogenic support including the essentials needed to start and maintain this life-changing, medicalled diet; chef-led cookery sessions; 24/7 parents support forum for 1,000+ families and weekly online live-chat sessions with our Daisy Garland Nutritionist.
To support the emotional and mental wellbeing of families under our care we provide free on-line mindfulness courses, this year 188 people benefitted. Our Time4Me get-togethers and our annual mindfulness retreat was well attended and greatly appreciated by exhausted mums. And this year our Green Shoots project saw 65 excited children sowing and growing herbs, flowers and vegetables.
We listen carefully to those we support and year-on-year we expand our help to better suit their needs. Feedback confirms that we are providing a vital life-line to families on the edge of coping, including those who have lost children, and we will continue to do so for the foreseeable future.
Broadening our ketogenic support we funded Paediatric Epilepsy Training (PET) Courses for 13 NHS ketogenic dietitians to augment their professional development and widen their epilepsy knowledge allowing them to better understand and help families under their care.
My heartfelt thanks to my amazing team for their continued commitment, our ketogenic dietitians and dietetic support workers countrywide, to our Patrons and Trustees, to our awe-inspiring families, supporters and fundraisers and to the Trusts and Foundations who believe in what we do; without them our work would not be possible.
Sara Garland - Founder and CEO
**4**
> **[Our Work this Year]**
**47.2K People benefitted from Daisy Garland support**
**Life-saving Monitors 185**
**Monitor grants awarded helping keep children with complex epilepsy safe at night**
Thanks to the ketogenic diet and Daisy Garland support, Tia celebrated 3 years of seizure freedom
**56**
**Raising epilepsy awareness packs sent to families, schools and NHS professionals**
**Coffee Mornings, schools and NHS Time4Me & Cookery professionals events breaking down loneliness and isolation 1,005**
**141**
**Green Shoots 141 families growing with Daisy Free Keto Welcome Garland funding Boxes dispatched support providing all the essentials needed to start and maintain 65 the diet**
**117,280 Website Page Views**
**5**
## **Making a Real Difference**
_Oscar had leukemia when he was 2 years old. Since the chemo to his brain and spinal cord, it has left calcium deposits on his brain. He suffered several tonic clonics, he now has refractory epilepsy. We have tried several medications with no luck. He has slept with me ever since he was diagnosed with leukemia, as I just couldn’t leave him on his own at night. He had a bedroom makeover from Make a Wish, but he’s never slept in there. He is 10 this year, and I think he needs to be in his own room. So thank you so much for the monitor. I’m sure Oscar will love having his own space and hopefully a good night sleep for myself without having to sleep on his bedroom floor._
**Natalie mum to Oscar, 10, Wales**
**188 Improving Mental Health**
Families & health professionals supported through our tailor-made Daisy Garland Mindfulness Courses. Offered free of charge to help reduce anxiety, isolation & loneliness. Participants reported a marked improvement in stress levels & improved quality of life.
_“...the course has been invaluable. I feel a sense of belonging with others affected by epilepsy. It encourages me to take time to myself, to recharge and refresh.”_
## **Life-changing Support**
_“You’ve supported us for nearly 12 years! I’m not sure how we would have navigated those early days, I remember Sara commenting on a post I wrote on a group and that’s how our fates met! Within weeks we had our monitor, our life-saving monitor, that has done just that for 2 out of my 3 babies Daisy Garland has_
_saved their lives and allowed life-saving intervention. Without Daisy Garland I most definitely would be without my son, Oran. You have also saved my sanity along the way, through hospital stays, miscarriages, pregnancy, brain surgery, 3 children diagnosed, media frenzy, the highs and the heart-wrenching lows, you have held on to us so we could hold on to our babies, kept us grounded, supported, and loved so we could do the same for our babies, there will never be the words to thank you for turning the devastating loss of beautiful Daisy into the legacy that has saved and continues to save so many lives.”_ Justine _._
**6**
## **Mental Health Support**
In October we hosted our second Mindfulness Retreat in Wales for 13 mums - an opportunity to rest, relax and restore in peaceful surroundings. Everyone benefitted from being with others who understood which helped greatly in alleviating the feeling of loneliness and isolation which epilepsy brings. The whole group fully embraced the nature walk, art therapy sessions, Mindfulness and meditation.
**Facebook Annual Reach 17.2M Purple Day (World Epilepsy Awareness Day) 2.7M**
**SUDEP Awareness Day 318K**
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Raising
Epilepsy
Awareness
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**Rosalind goes purple for TDG raising lots of epilepsy awareness on Radio Derby!**
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Queen Camel Quilters Outstanding Supporters
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**Maxine, Jane & Ella - Bath50K Ultra Challenge**
**7**
Working in collaboration with 16 NHS Trusts The Daisy Garland has funded 30 specialist trained ketogenic dietitians and dietetic support workers to work in hospitals from the South-West of England to Scotland and Northern Ireland. Our dietitians provide a much-needed, free, countrywide service for children and young adults with drug-resistant epilepsy. Pump-prime funding is offered for an agreed timeframe (usually 2 years) supported through the aid of grant funding until such time it becomes a commissioned service in its own right. It is our policy to raise as much of the required funds as possible prior to committing to a new service to ensure that ongoing future ketogenic funding demands can be met.
## **Our Work is Life-changing**
_I thought I would let you all know that Ben absolutely smashed his GCSEs with a 9, 8, three 7s, three 6s and two 5s. This was the boy who we were told would never recover from his epilepsy, would be cognitively impaired and probably have to go to a special school. The ketogenic diet changed all that and I hope his story gives hopes to others. He is now going onto do his A’levels, with the hope of joining the police in the future._
**Juliet, Ben’s mum**
**8**
## **Epilepsy Nurse Support**
In June we were delighted to attend the ESNA Prescribing and Treatment Day in Birmingham where we hosted a stand. ESNA is the national, professional organisation for all nurses supporting people with epilepsy; they actively promote education, expertise and empowerment for all epilepsy professionals. This event was the perfect opportunity to raise awareness of our wrap-around family support.
This year we were pleased to form links with 2 outstanding associations. In March we joined forces with Scope in expressing our disapproval to the Chancellor of the Exchequer, at the injustice of cuts to disability benefits, and again in June to support their Cost of Cuts campaign. And we were honoured to support Brain Awareness Week, a global campaign to increase public awareness of the progress and benefits of brain research, alongside The Neurological Alliance.
## **Parent Support Group reaches 1K Members!**
June saw us welcoming our 1,000th member in Daisy’s Keto Café our online parent support group; a safe place to share highs, lows, stories, recipes and ideas. Open 24/7 the café is a lifeline for families running the ketogenic diet, where there is always someone to listen and offer practical experience-led help. Judy, our Daisy Garland Nutritionist, is always on hand in the café to provide families with free additional dietary support. Daisy’s Keto Café is a brilliant resource, something we are hugely proud of.
_“...what I love about Daisy’s Keto Café is no matter how random the question, someone can always help.”_ Kay
## **20 Years of Outstanding Support**
To mark our 20th anniversary we planted a sycamore tree on the banks of the River Dart, a few strides away from our Totnes office. In the glorious morning sunshine Sara & David Garland, along with Karen, Nikki & Jean (Team Daisy) settled our special tree into its forever home.
**9**
## **Our Involvement in the Advancement of Medical Nutrition**
We continued to work with management teams specialising in medical nutrition specifically tailored to support children on the ketogenic diet. Families are always keen to trial new products under the close supervision of their ketogenic dietitian. We continue to work and strengthen relationships with Vitaflo, Nutricia and Ketocare foods and would like to highlight and recognise the importance of their support giving our dietitians and families the opportunity to be involved in the advancement of ketogenic nutrition.
## **Wrap-around Family Support**
_“We would like to give our sincere thanks for the incredible support we’ve received since Grayson started his keto journey. Being part of The Daisy Garland family has been truly life-changing for us. The advice we’ve gained from other families and from you has been invaluable. It’s so comforting to know we’re not alone and that there’s a community that understands our journey. Even the out of the blue messages from the team just checking in mean so much to us. The SATs monitor grant has also_
_given us and Grayson’s mum, Natalie, a tremendous amount of comfort and peace of mind. Knowing he has that extra layer of protection, especially throughout the night, will be a huge reassurance for us. We’d also like to extend a special thank you to all the fundraisers who make these grants possible your hard work and generosity have a profound impact on families like ours.”_ Lee, dad to Grayson, 2, Rochdale.
**“Thank you for our Daisy Keto Welcome Box. We’d have been lost without you over the Xmas period your recipes page and FB group have been a huge support.” Ellie**
**10**
## **Structure, Governance and Management**
## **Charity Constitution**
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity. The original Declaration of Trust was dated 23rd August 2004 and supplemental deeds dated 8th October 2004 and 6th April 2019.
## **Trustees**
The charity’s Trustees are not renumerated, however their expenses are reimbursed in accordance with The Daisy Garland’s expenses policy. Trustees are recruited through an open selection process and receive an induction on appointment.
- David Garland (Chair)
- Bernard Garland (Vice Chair)
- Gloria Dennison (Treasurer)
- Tracy Mclean (Secretary)
- Dr Sarah Barker (Trustee)
- Kim Byford (Trustee)
- Sarah Cole (Trustee)
- Victoria Whiteley (Trustee)
## **Staff and Volunteers**
Our dedicated team shares a huge passion for the work we do and as we are a small organisation every team member sees first-hand the real difference we make to families. We have 4 office-based staff, this equates to 3.2 full-time equivalent staff (FTE). We also have 38 regular volunteers who assist with service delivery (for example large mailouts), or helping us to raise awareness and funds throughout the UK.
## **Risk Management**
> _The information contained in this publication is not_ The Trustees have a duty to identify and review the risks to which the
> _permitted to be reproduced, in whole or in part, without_ charity is exposed and to ensure appropriate controls are in place to _prior permission from The Daisy Garland charity._ provide reasonable assurance against fraud and error.
**11**
## **Safeguarding**
The charity is fully committed to safeguarding and promoting the welfare of all children. We have a comprehensive safeguarding policy which outlines these responsibilities. It also outlines the procedures to be taken when a child may be identified to be at risk of harm, or may require additional support to ensure they reach their potential. The policy is reviewed and updated annually.
## **Diversity and Inclusion**
We actively support diversity and inclusion and ensure that all our employees are valued and treated with dignity and respect. Our formal Equality, Diversity and Inclusion Policy is implemented in accordance with the appropriate statutory requirements and ensures that no service user, job applicant or employee is discriminated against either directly or indirectly on the grounds of age, disability, gender reassignment, marriage and civil partnership, pregnancy or maternity, race, religion or belief, sex or sexual orientation.
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The Daisy Garland - Small Charity, Big Impact.
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**12**
## **Financial Review**
The Trustees are pleased to report a positive financial outcome for the year, with total income of £341,645 (2024 - £293,273) and expenditure of £301,351 (2024 - £185,372), resulting in a surplus of £40,294. This reflects the dedication and tenacity of our supporters and the careful management of the charity’s resources.
Every pound received enables The Daisy Garland to better support vulnerable children with drug-resistant epilepsy and their families. During the year the charity continued to fund specialist ketogenic dietary services within the NHS, provide vital grants for night-time breathing (SATs/epilepsy) monitors, expand and strengthen family support and maintain vital networks.
The impact of our work is consistently reflected in feedback from beneficiaries. Families describe the charity as ‘an absolute life-line’ providing them with strength, knowledge and hope during extremely challenging times. During the year, access to specialist services, monitoring equipment, and family support has significantly improved quality of life for hundreds of children. Daisy Garland support helps parents/carers feel confident, empowered, and less isolated, providing stability and a sense of belonging within our Daisy Garland community. One parent told us: “ _Our monitor has given us peace of mind and brought a sense of normality back into our lives. With Daisy Garland support I feel less alone and scared._ ” _The Daisy Garland understand and are always there to help._
Despite ongoing economic pressures, including rising costs, increased competition for funding and growing demand for services, the charity has remained financially resilient. The surplus generated during the year strengthens reserves and enhances the ability to respond to future needs of children and families who rely on our services. The Trustees pass their heartfelt thanks to our donors, fundraisers, volunteers, corporate supporters, grant-making trusts and healthcare partners whose continued support enables The Daisy Garland to make a ‘real’ difference to children with drug-resistant epilepsy and their families.
## **Reserves Policy**
The Trustees recognise the importance of maintaining adequate reserves to ensure the charity’s long-term sustainability and the continuity of
**13**
its services. As the charity relies on voluntary donations, fundraising income, grants and legacies, income levels can fluctuate significantly. The Trustees have determined that free reserves should not normally fall below £250,000, representing approximately 12 months of core operating expenditure.
At the year-end, the charity held unrestricted funds of £560,176, which is above the minimum reserves level established by the Trustees. The Trustees have reviewed this position and are satisfied that the higher level of reserves is appropriate at this time. The charity receives no statutory funding, and as previously mentioned, is dependent upon voluntary donations, fundraising activities grants and legacies, all of which can fluctuate significantly from year to year. As a result, no material element of the charity’s income can be regarded as guaranteed. The Trustees therefore consider it prudent to maintain reserves above the minimum target level in order to safeguard the continuity of services, protect against periods of reduced income and provide flexibility to respond to increasing demand for support.
The Trustees continue to review the level of reserves regularly and will consider the future designation or application of funds where this would further the charity’s charitable objectives whilst maintaining an appropriate level of financial security. Funds held above the minimum reserve level may be designated to support:
- Expansion of services for children and families affected by drugresistant epilepsy.
- Future grant-making and hardship support programmes.
- Awareness, education and outreach initiatives.
- Development of new services and programmes.
- Strategic opportunities that further the charity’s objectives.
The Trustees emphasise that reserves do not reduce the need for ongoing donations. Continued support remains essential to sustain existing services, meet increasing demand and fund future developments. Reserve levels and designated funds are reviewed annually as part of the charity’s budgeting and strategic planning process to ensure they remain appropriate and aligned with future needs.
**14**
## **Financial Review (continued) Public Benefit**
The Daisy Garland Trustees declare that the objectives and activities of the charity are of clear public benefit.
**The Daisy Garland remains resourceful and cost-conscious at all times.**
**15**
## **Forward focus for 2025/26**
We will be focussing on the following priorities for 2025/26:
- Continuing to provide essential support for families nationwide who have a child with drug-resistant epilepsy - a life-threatening condition
- Developing new programs and specifically, offering specialist training for current NHS dietitians to support their professional development
- Continuing to support 30+ NHS ketogenic services countrywide
- Growing our Green Shoots project improving mental health and wellbeing for the whole family
- Extending our Mindfulness program to include parents/carers and health professionals supported by The Daisy Garland
- Continuing to provide grants for night-time breathing (SATs/ epilepsy) monitors for use in the home. Keeping children safe while they sleep helping reduce the risk of SUDEP (sudden, unexpected death in epilepsy)
- Developing our charity website, and monitoring, optimising and reporting on site performance to ensure improvements in website traffic, conversions and time-efficiencies
- Developing existing and new fundraising income streams to support the expenditure commitments of the charity
- Sustainability - continue to work towards becoming a more environmentally-friendly organisation
Approved by order of the Board of Trustees and signed on its behalf by
David Garland, Chair
**16**
Charity registration number: 1106530
## The Daisy Garland
Annual Report and Financial Statements for the Year Ended 31 August 2025
**17**
## **The Daisy Garland Contents (continued)**
|Reference and Administrative Details|19||
|---|---|---|
|Independent Examiner's Report|20||
|Statement of Financial Activities|21||
|Balance Sheet|22||
|Notes to the Financial Statements|23to33||
|||4|
**18**
## **The Daisy Garland**
## **Reference and Administrative Details**
|**Chairman**|D Garland|
|---|---|
|**Trustees**|V Whiteley|
||S Cole|
||D Garland|
||B Garland|
||K Byford|
||T McLean|
||G Dennison|
||Dr S Barker|
|**Secretary**|T McLean|
|**Charity Registration Number**|1106530|
|**Principal Office**|Units A1 and A2|
||Dart Marine Park|
||Steamer Quay Road|
||Totnes|
||Devon|
||TQ9 5AL|
|**Independent Examiner**|Matthew Keane FCCA|
||Westcotts (SW) LLP|
||3 Plym House|
||Longbridge Road|
||Plymouth|
||Devon|
||PL6 8LT|
The annual report was approved by the Trustees of the charity on 11th June 2026 and signed on its behalf by:
......................................... ......................................... D Garland T McLean Chairman and Trustee Secretary and Trustee
**19**
## ****
## ****
## ****
## ****
-
-
-
12th June 2026
**20**
## **The Daisy Garland**
**Statement of Financial Activities for the Year Ended 31 August 2025**
|**Note**
**Income and Endowments from:**
Donations and legacies
2
Other trading activities
3
Investment income
4
Other income
5
Total income
**Expenditure on:**
Raising funds
6
Charitable activities
7
Other expenditure
8
Total expenditure
Net income/(expenditure)
Gross transfers between
funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
20|**Unrestricted**
**funds**
**£**
204,169
32,536
12,827
1,617
251,149
(16,194)
(168,086)
31,085
(153,195)
97,954
(62,660)
35,294
524,882
560,176|**Restricted**
**funds**
**£**
90,496
-
-
-
90,496
-
(148,156)
-
(148,156)
(57,660)
62,660
5,000
-
5,000|**Total**
**2025**
**£**
294,665
32,536
12,827
1,617
341,645
(16,194)
(316,242)
31,085
(301,351)
40,294
-
40,294
524,882
565,176|**Total**
**2024**
**£**
246,333
33,208
11,781
1,951|
|---|---|---|---|---|
|||||293,273|
|||||(15,674)
(289,234)
119,536|
|||||(185,372)|
|||||107,901
-|
|||||107,901
416,981|
|||||524,882|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 20.
The notes on pages 23 to 33 form an integral part of these financial statements.
**21**
## **The Daisy Garland**
## **(Registration number: 1106530) Balance Sheet as at 31 August 2025**
|**Note**
**Fixed assets**
Tangible assets
14
**Current assets**
Stocks
15
Debtors
16
Cash at bank and in hand
**Creditors: Amounts falling due within one year**
17
**Net current assets**
**Total assets less current liabilities**
**Creditors: Amounts falling due after more than one year**
18
**Net assets**
**Funds of the charity:**
**Restricted income funds**
Restricted funds
**Unrestricted income funds**
Unrestricted funds
**Total funds**
20|**2025**
**£**
2,089
3,472
1,486
571,148
576,106
(13,019)
563,087
565,176
-
565,176
5,000
560,176
565,176|**2024**
**£**
2,238
3,681
3,607
566,368|
|---|---|---|
|||573,656
(34,771)|
|||538,885|
|||541,123
(16,241)|
|||524,882|
|||-
524,882|
|||524,882|
The financial statements on pages 21 to 33 were approved by the Trustees, and authorised for issue on 11th June 2026 and signed on their behalf by:
......................................... D Garland Chairman and trustee
The notes on pages 23 to 33 form an integral part of these financial statements.
**22**
## **The Daisy Garland**
## **Notes to the Financial Statements for the Year Ended 31 August 2025**
## **1 Accounting policies**
## **Statement of compliance**
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Basis of preparation**
The Daisy Garland meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
## **Going concern**
The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **Income and endowments**
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
## _**Donations and legacies**_
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
## _**Grants receivable**_
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## _**Raising funds**_
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
**23**
## **The Daisy Garland**
**Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)**
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Support costs**
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Tangible fixed assets**
Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
**Asset class** Furniture and equipment
**Depreciation method and rate**
20% and 25% reducing balance
## **Stock**
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the Trustees discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
**24**
## **The Daisy Garland**
## **Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)**
## **Pensions and other post retirement obligations**
The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
## **Financial instruments**
## _**Classification**_
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.
## _**Recognition and measurement**_
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
11 **25**
## **The Daisy Garland**
**Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)**
## _**Debt instruments**_
Debt instruments which meet the following conditions are subsequently measured at amortised cost using the effective interest method.
Debt instruments that are classified as payable or receivable within one year on initial recognition and which meet the above conditions are measured at the undiscounted amount of the cash or other consideration expected to be paid or received, net of impairment.
With the exception of some hedging instruments, other debt instruments not meeting these conditions are measured at fair value through profit or loss.
Commitments to make and receive loans which meet the conditions mentioned above are measured at cost (which may be nil) less impairment.
## **2 Income from donations and legacies**
|Donations and legacies;
Donations from individuals
Grants, including capital grants;
Grants from companies
Donations and legacies;
Donations from individuals
Grants, including capital grants;
Grants from companies|**Unrestricted**
**funds**
**General**
**£**
124,669
79,500
204,169
**Unrestricted**
**funds**
**General**
**£**
125,555
58,822
184,377|**Restricted**
**funds**
**£**
39,574
50,922
90,496
**Restricted**
**funds**
**£**
19,053
42,903
61,956|**Total**
**2025**
**£**
164,243
130,422|
|---|---|---|---|
||||294,665|
||||**Total**
**2024**
**£**
144,608
101,725|
||||246,333|
## **3 Income from other trading activities**
|**3**
**Income from other trading activities**|||
|---|---|---|
|Events income;
Fundraising events income|**Unrestricted**
**funds**
**General**
**£**
32,536
32,536|**Total**
**2025**
**£**
32,536|
|||32,536|
**26**
## **The Daisy Garland**
## **Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)**
|Events income;
Fundraising events income
**4**
**Investment income**
Other investment income
Other investment income
**5**
**Other income**
Online shop sales
Online shop sales
**6**
**Expenditure on raising funds**
**a) Costs of generating donations and legacies**
Costs of generating donations and legacies|**Unrestricted**
**funds**
**General**
**£**
33,208
33,208
**Unrestricted**
**funds**
**General**
**£**
12,827
12,827
**Unrestricted**
**funds**
**General**
**£**
11,781
11,781
**Unrestricted**
**funds**
**General**
**£**
1,617
**Unrestricted**
**funds**
**General**
**£**
1,951
**Total**
**2025**
**£**
16,194|**Total**
**2024**
**£**
33,208|
|---|---|---|
|||33,208|
|||**Total**
**2025**
**£**
12,827|
|||12,827|
|||**Total**
**2024**
**£**
11,781|
|||11,781|
|||**Total**
**2025**
**£**
1,617|
|||**Total**
**2024**
**£**
1,951|
|||**Total**
**2024**
**£**
15,674|
**27**
## **The Daisy Garland**
**Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)**
## **7 Expenditure on charitable activities**
|Charitable activities
Staff costs
Allocated support costs
Charitable activities
Staff costs
Allocated support costs
Charitable activities
Charitable activities
**8**
**Other expenditure**
Previous period contracts cancelled|**Unrestricted**
**funds**
**General**
**£**
23,931
103,560
40,595
168,086
**Unrestricted**
**funds**
**General**
**£**
66,252
98,654
40,151
205,057
**Activity**
**undertaken**
**directly**
**£**
271,138
**Activity**
**undertaken**
**directly**
**£**
249,083
**Unrestricted**
**funds**
**General**
**£**
(31,085)
(31,085)|**Restricted**
**funds**
**£**
130,281
13,366
4,509
148,156
**Restricted**
**funds**
**£**
80,511
3,666
-
84,177
**Activity**
**support**
**costs**
**£**
44,668
**Activity**
**support**
**costs**
**£**
40,151
**Total**
**2025**
**£**
(31,085)
(31,085)|**Total**
**2025**
**£**
154,212
116,926
45,104|
|---|---|---|---|
||||316,242|
||||**Total**
**2024**
**£**
146,763
102,320
40,151|
||||289,234|
||||**2025**
**£**
315,806|
||||**2024**
**£**
289,234|
||||**Total**
**2024**
**£**
(119,536)|
||||(119,536)|
**28**
## **The Daisy Garland**
**Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)**
## **9 Analysis of support costs**
**Support costs allocated to charitable activities**
|Staff costs
Premises costs
Communications and IT
General office
Governance costs
Depreciation|**Total**
**2025**
**£**
2,501
21,958
7,658
7,462
4,986
539
45,104|**Total**
**2024**
**£**
2,426
21,506
5,879
4,670
5,110
560
40,151|
|---|---|---|
## **10 Trustees remuneration and expenses**
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
## **11 Staff costs**
The aggregate payroll costs were as follows:
|**Staff costs during the year were:**
Wages and salaries
Social security costs
Pension costs
The monthly average number of persons (including senior managem
by the charity during the year was as follows:
Average headcount of employees
No employee received emoluments of more than £60,000 during the|**2025**
**£**
**2024**
**£**
104,689
93,098
4,382
2,812
7,855
6,410
116,926
102,320
ent / leadership team) employed
**2025**
**No**
**2024**
**No**
5
4
year|**2024**
**£**
93,098
2,812
6,410|
|---|---|---|
|||102,320|
The salaries are split between Patient Support, Fundraising, and Administration based on the time spent on activities by staff. The split for this year is in the same proportions as last year - 75% Patient Support, 11% Fundraising and 14% Administration.
**29**
## **The Daisy Garland**
## **Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)**
## **12 Independent examiner's remuneration**
|**Other fees to examiners**
Examination-related assurance services
All other services|**2025**
**£**
1,100
1,516
2,616|**2024**
**£**
1,250
1,270|
|---|---|---|
|||2,520|
## **13 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **14 Tangible fixed assets**
|**Cost**
At 1 September 2024
Additions
At 31 August 2025
**Depreciation**
At 1 September 2024
Charge for the year
At 31 August 2025
**Net book value**
At 31 August 2025
At 31 August 2024
**15 Stock**
Stocks
**16 Debtors**
Prepayments||**Furniture**
**and**
**equipment**
**£**
2,798
390|**Total**
**£**
2,798
390
3,188
560
539
1,099
2,089
2,238
**2024**
**£**
3,681|
|---|---|---|---|
|||3,188||
|||560
539||
|||1,099||
|||2,089||
|||2,238||
|||**2025**
**£**
3,472
**2025**
**£**
1,486||
||||**2024**
**£**
3,607|
**30**
## **The Daisy Garland**
## **Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)**
## **17 Creditors: amounts falling due within one year**
|**17 Creditors: amounts falling due within one year**|||
|---|---|---|
|Trade creditors
Other taxation and social security
Accruals
Dietitian accruals
**18 Creditors: amounts falling due after one year**
Dietitian accruals
**19 Pension and other schemes**
**Defined contribution pension scheme**|**2025**
**£**
5,025
1,707
6,287
-
13,019
**2025**
**£**
-|**2024**
**£**
-
-
3,462
31,309|
|||34,771|
|||**2024**
**£**
16,241|
||||
The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £7,855 (2024 - £6,410).
**31**
## **The Daisy Garland**
**Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)**
## **20 Funds**
|**Unrestricted funds**
**_General_**
General Funds
**Restricted funds**
Grants - Monitors
Ketogenic Family
Support
Newsletter Production &
Ketogenic Support
**Total funds**
**Unrestricted funds**
**_General_**
General Funds
**Restricted funds**
Grants - Monitors
Grants - NHS Dietician
funding
September Ball
Ketogenic Family Support
Newsletter Production &
Ketogenic Support
Greenshoots Project
**Total funds**|**Balance at 1**
**September**
**2024**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Transfers**
**£**
524,882
251,149
(153,195)
(62,660)
-
51,899
(109,559)
62,660
-
25,000
(25,000)
-
-
13,597
(13,597)
-
-
90,496
(148,156)
62,660
524,882
341,645
(301,351)
-
**Balance at 1**
**September**
**2023**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
394,760
231,317
(101,195)
-
29,053
(29,053)
9,701
-
(9,701)
12,520
-
(12,520)
-
25,000
(25,000)
-
6,403
(6,403)
-
1,500
(1,500)
22,221
61,956
(84,177)
416,981
293,273
(185,372)|**Balance at 1**
**September**
**2024**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Transfers**
**£**
524,882
251,149
(153,195)
(62,660)
-
51,899
(109,559)
62,660
-
25,000
(25,000)
-
-
13,597
(13,597)
-
-
90,496
(148,156)
62,660
524,882
341,645
(301,351)
-
**Balance at 1**
**September**
**2023**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
394,760
231,317
(101,195)
-
29,053
(29,053)
9,701
-
(9,701)
12,520
-
(12,520)
-
25,000
(25,000)
-
6,403
(6,403)
-
1,500
(1,500)
22,221
61,956
(84,177)
416,981
293,273
(185,372)|**Balance at**
**31 August**
**2025**
**£**
560,176
5,000
-
-|
|---|---|---|---|
||||5,000|
||||565,176|
||||**Balance at**
**31 August**
**2024**
**£**
524,882
-
-
-
-
-
-|
||||-|
||||524,882|
**32**
## **The Daisy Garland**
**Notes to the Financial Statements for the Year Ended 31 August 2025 (continued)**
The specific purposes for which the funds are to be applied are as follows:
Restricted funds:
Restricted Donations – Other: Various other donations received to support the activities of the charity.
NHS Dietitian Funding: Funding received for the NHS dietitian/dietetic support worker. Grants - Monitors: Various grants received for the monitors used in treatment. Restricted grant: Funding for the cost of the rent and associated expenses.
## **21 Analysis of net assets between funds**
|**21 Analysis of net assets between funds**||||
|---|---|---|---|
|Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Creditors over 1 year
Total net assets|**Unrestricted**
**funds**
**General**
**£**
2,089
571,106
(13,019)
560,176|**Restricted**
**funds**
**£**
-
5,000
-
5,000
**Unrestricted**
**funds**
**General**
**£**
2,238
573,656
(34,771)
(16,241)
524,882|**Total funds**
**at 31 August**
**2025**
**£**
2,089
576,106
(13,019)|
||||565,176|
||||**Total funds**
**at 31 August**
**2024**
**£**
2,238
573,656
(34,771)
(16,241)|
||||524,882|
## **22 Related party transactions**
During the year the charity made the following related party transactions:
## **S Garland**
Sara Garland is the wife of Trustee, David Garland and is employed by the Charity as its Chief Executive. The related party transaction is due entirely to this role and is reflected within note 11 of the financial statements.Transaction value: £41,458 (2024: £35,215). At the balance sheet date the amount due to/from S Garland was £Nil (2024 - £Nil).
**33**
## **Thank You**
Thank you to all the fundraisers, donors, volunteers, companies, schools, community groups, Trusts and Foundations who kindly supported us this year. We couldn’t do what we do without your generosity and support.
**34**
Daisy Garland Retreats- Devon and Wal
TheDaisy Garland
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_**‘A journey of hope... for children with epilepsy’**_
**The Daisy Garland, Units A1 and A2, Dart Marine Park, Steamer Quay Road, Totnes, Devon TQ9 5AL**
**Telephone: 01803 847999 Email: info@thedaisygarland.org.uk www.thedaisygarland.org.uk**
**Facebook: The Daisy Garland X: @thedaisygarland Instagram: thedaisygarland**
**Charity Registration No: 1106530**