Registered Charity number: 1113165 BLISS FAMILY CHARITY ANNUAL REPORT AND FINANCIAL STATEMENTS 31 MARCH 2025 BLISS FAMILY CHARITY CONTENTS Page Legal and administrative information Trustees. report Audltorfs report Statement of flnanclal actSvltSes Balance sheet 10 Notes to the flnanclal statements BLISS FAMILY CHARITY LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr D M Bliss Mrs V D Bliss Mr W Mellor Address 36 The Esplanade Frinton on Sea Essex C013 9HZ R•glster•d Charlty Number 1113165 Auditor Sumer Auditco Limited 820 The Crescent Colchester Business Park Colchester Essex C04 9YQ Bankers Natwest Bank plc 10 Station Road Clacton on Sea Essex C015 1TA BLISS FAMILY CHARITY TRUSTEES. REPORT The Trustees present their annual report together with the audited financial statements of the charity for the year ended 31 March 2025. The charity was registered on 6 March 2006. Reference and administrative details of the charity, its trustee3 and advisers The information on page 1 forms part of this report. The Trustees set out below have held office during the whole of the period to the date of this report, unless otherwise stated: Mr D M Bliss Mrs V D Bliss Mr W Mellor Structure, governance and management The financial statements are prepared in accordance with the Trust Deed and the recommendations of the Statement of Recommended Practice - Accounting and Reporting by Charities and comply with applicable law. The financial statements are prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The charity is governed by its Trust Deed, dated 4 December 2005. The Trustees are entitled to appoint new Trustees, of whom there must be at least three. Trustees are given the appropriate training on appointment as part of their induction. Decisions regarding the charity are made by the Trustees at Trustee meetings. Prlnclpal rlsks The Trustees have examined the risks faced by the charity and actively seek to mitigate these wherever possible. Whilst funds are principally received by the charity from Mr D M Bliss, the risks associated with the charity holding this money whilst the disbursement of the funds are awaited is mitigated by these monies being held at a reputable bank. Objectlves and organlsatlonal structure The Charity was registered on 6 March 2006. Its charitable objectives are to support educational establishments for children under 18 years of age throughout the world but particularly in undeveloped countries and to support families with children in those countries in need of food, shelter, healthcare and sustenance. There are no plans to alter these charitable objectives in the future. The Charity's activities are of a wholly charitable nature and it does not operate with a view lo profit. BLISS FAMILY CHARITY TRUSTEES. REPORT (contlnued) Public benefit All activities are conducted for charitable purposes to benefit the public. In doing so the Trustees have complied with their duties in this area as set out in Section 17 of the Charities Act. Further details of charitable objectives are provided within the Objectives and organisation81 structure section of this report. Achlevements and key performance Indlcators The Trustees are pleased with the level of expenditure on charitable activities during the year and the way in which this has helped the charity to continue to achieve its charitable objects. Flnanclal revlew The results for the year to 31 March 2025 are sel out within the Statement of Financial Activities. The Trustees ar8 satisfied with the results for th8 year. The fund balance at the year end is £112,406 which will be used in accordance with the charity's objectives. Funds Funds restricted by the donor are treated as restricted funds. No restricted funds arose during the year. All other unrestricted funds are primarily held to be expended on charitable activities that are planned for the future. Golng concern The trustees, view is that the financial statements are correct to be prepared on the going concern basis as they consider that the charity will continue in operational existence for the foreseeable future. In forming this view, the trustees have considered the closing position of the charity at 31 March 2025, which demonstrates factors such as relatively strong levels of cash and unrestricted funds. The trustees also consider that ongoing donations should remain largely unaffected by global economic uncertainties. Plans for the future The intention is to continue operating the charity in a consistent, stable manner. so as to enable it to continue to meet its underlying objectives. BLISS FAMILY CHARITY TRUSTEES. REPORT (contlnued) Trustees. responsibilities statement The Trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practi￿), including FRS 102 "The Financial Reporting Standard applicable in the UK" The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to: select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP., make judgments and accounting estimates that are reasonable and prudent. state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements., prepare the financial stalements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The Trustees are responsible for keeping sufficient accounting records Ihat disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act, the Charity (Accounts and Reports} Regulations 2008 and Ihe provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. As far as the Trustees are aware, there is no relevant audit information of which the charity's auditor is unaware. The Trustees have taken all the steps that they ought to have taken as Trustees in order to make themselves aware of any relevant audit informalion and to establish that the charity's auditor is aware of that information. Approved by the trustees on and signed on their behalf by D M Bllss BLISS FAMILY CHARITY INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF BLISS FAMILY CHARITY Oplnlon We have audited the financial slatemenls of Bliss Family Charity (the 'charity') for the year ended 31 March 2025 which comprise the Statement of Financial Activities, Balance Sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. (United Kingdom Generally Accepted Accounting Praclicel. In our opinion the financial statements: give a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its incoming resources and application of resources for the year then ended: have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. and have been prepared in accordance with the requirements of the Charities Act 2011. Bas18 for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS {UK)) and applicable law. Our r8sponsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relatlng to golng concern In auditing the financial statements, we have concluded Ihat Ihe trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. BLISS FAMILY CHARITY INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF BLISS FAMILY CHARITY Other Infomiatlon The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent olherwise explicitly staled in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial slalements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstaled. If we identify such malerial inconsistencies or apparenl material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude Ihal there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Matters on whlch wa ara raqulred to raport by exceptlon the infomation given in the Trustees, Report is inconsistent in any material respect with the financial statements., or sufficient accounting records have not been kept., or the financial statements are not in agreement with the accounting records and returns; or we have not received all the information and explanations we require for our audit. ResponsSbllltles of trustees As explained more fully in the Trustees, responsibilities statemenl set out on page 4 the Trustees are responsible for the preparation of financial statements and for being satisfied that they give a true and fair view, and for such internal control as Ihe Trustees determine is necessary lo enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, malters related to going concem and using the going concern basis of accounting unless the Trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. BLISS FAMILY CHARITY INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF BLISS FAMILY CHARITY Audltofs responslbllitles for the audlt of the financlal statements We have been appointed as audilors under section 144 of the Charities Act and report in accordance with Ihe Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether Ihe financial statements as a whole are free from material misstatement, whether due to fraud or error. and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an audit conducted in accordance with ISAS (UK} will always detect a material misstatement when it exists. Missialements can arise from fraud or error and are considered material if, Individually or In the aggregate, they could reasonably be expected to influence the economlc decisions of users taken on the basis of these financial statements. The extent lo which our procedures are capable of detecting Irregularlties, Including fraud Is delailed b810w.' We identified areas of laws and regulations that could reasonably be expected lo have a material effecl on the financial statements Irom our general commercial and sector experience. Ihrough discussion with the Iwslees (as required by auditing standards). inspection of any of the Charity's regulatory and legal correspondence and discussed with the members the policies and procedures regarding compliance with laws and regulations. We communicated identified laws and regulations throughout our leam and remained alert to any indications of noncompliance throughoul the audrt. The potential effect of these laws and regulations on the financial statements varies considerably. The Charity is subject to laws and regulations thal directly affect the financial statements including financial reporting and olher regulatory legislation, including the Charities Act, and we assessed the extent of compliance with these laws and regulations as part of our procedures on Ihe related financial statement ilems. Due lo the size and nature ol Ihe Charity. it is nol subject lo other laws and regulations where lh8 consequences ofnon-compliance could have a malerlal effect on amounts or disclosures in the financial statements, for instance through the imposition of fines or liligation. Auditing standards limil the required audit procedures to identify noncompliance with laws and r8gulalions to enquiry of the trustees and olher manag8menl and inspection of regulatory and legal correspondence, if any. Audit procedures undertaken in response to Ihe polential risks relating to irregularities {which include fraud and non-compliance with laws and regulations) comprised of.. enquiries of management and those charged with governance as to whether the Charity complies with such regulations; enquiries of management and those charged with govemance concerning any actual or potential litigation or claims, inspeclion of any relevant legal documentalion, testing the appropriateness ofjournal entries and the performance of analyiical review to identify any unexpected movements in account balances which may be indicative of fraud. There are inherent limitations in the audit pr(￿d￿reS described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of It. Irregularities that resuft from fraud might be inherently more difficult to delect than irregularities that resull from error. As explained above, there is an unavoidable risk thal malerial misstatements may not be detecled, even Ihough Ihe audil has been planned and performed in accordance with ISAS (UK). A further description of our responsibilities for the audil of the financial statements is localed on Ihe Financial Reporting Council's website al.. W￿￿.frC.org.UkIauditorsr8SponSlblliIi8s. This description forms part of our Auditorfs Report. BLISS FAMILY CHARITY INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF BLISS FAMILY CHARITY Use of our report This report is made solely to the charity's Trustees, as a body, in accordance with part 4 of the charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's Trustees Ihose malters we are required to state to them in an auditorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and its Trustees, as a body, for our audit work, for this report, or for the opinions we have formed. Piers Harrison (Senior Statutory Auditor) for and on behalf of Sumer Auditco Llmlted Statutory Auditor 820 The Crescent Colchester Business Park Colchester Essex C04 9YQ Date.. 30 September 2025 Sumer Auditco Limited are eligible to act as an auditor in terms of section 1212 of the Companies Act 2006. BLISS FAMILY CHARITY STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2025 Total funds Total {unrestricted) funds Restated 2025 2024 Unrestricted funds 2025 Note Income from: Interest income Donations and legacies 657 234 341 657 234 341 250 229115 Total Income 234 998 234 998 229 365 Expendlture on: Charitable activities.. Bank charges and similar fees Other charitable activities 133 239 250 133 239 250 102 184 158 Total expendlture 239 383 239 383 184 260 Net expendlture (4,385) (4,385) 45,105 Reconciliation of funds: Total funds brought forward 116791 116791 Total funds carrled forward Contlnulng operatSons All income and expenditure derive from conlinuing activities. Total recognised gains and losses The statement of financial activities includes all gains and losses recognised in the period. The notes on pages 1110 13 form part of Ihese financial slatemenls. BLISS FAMILY CHARITY BALANCE SHEET AS AT 31 MARCH 2025 2024 Restated 2025 Note Current assets Accrued income Cash at bank 46,868 34,795 112406 116791 Net current assets Funds Unrestricted funds 116791 Total funds Approved by the Board of Trustees on and signed on its behalf by D M Bllss Trustee The notes on pages 11 to 13 form part of these financial statements. 10- BLISS FAMILY CHARITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES General information The Bliss Family Charity is registered with the Charity Commission, registration number 1113165. Further details are provided within the Trustees, Report. Basls of accountlng The financial statements have been prepared under the historical cost convention. The financial ststements have been prepared in accordance with the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities" las updated in October 20181,. Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK" and the Charities Act. The financial statements have been prepared lo give a "true and fair" view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a "true and fair" view. This departure has involved following Accounting and Reporting by Charilies preparing their accounts in accordance with The Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS102), rather than the Accounling and Reporting by Charities- Statement of Recommended Practice which has since been withdrawn. As explained within the Trustees, report, the charity is operated to provide public benefit. Donatlon Income and the funds of the charlty Donation income is accounted for when the charity is legally entitled to the income. It is grossed up in the accounts to include income tax recoverable upon initial recognition. The income tax recoverable is accrued accordingly. Funds restricted by the donor are treated as restricted funds. All other receipts are treated as unrestricted funds. Expenditure All expenditure is accounted for on an accruals basis and is recognised when there is a legal or constructive obligation to pay. Taxatlon The Bliss Family Charity is a charity within the meaning of the Charities Act and as such is a charity within the meaning of Part 11, Corporation Tax Act 2010. Accordingly the trust is potentially exempt from taxation in respect of income or gains received within Categories covered by Part 11, 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 its charitable purposes. BLISS FAMILY CHARITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES (continued) Cash and cash equivalents Cash equivalents are recognised as such and included with other cash balances where they represent short term, highly liquid investments that are readily convertible to known amounts of cash without being subject to a significant change in value. Functional and presentation currency The charity's functional and presentation currency is sterling. Going concem The financial statements have been prepared on a going concern basis as Ihe Trustees are of the view that the charity will continue in operational existen￿ for the foreseeable future. In forming this view, the Trustees have also Considered the charity's level of financial resources it has available and the ongoing security of its main income streams. As a consequence, the Trustees believe that the company is well placed to manage its business risks successfully for at least the next twelve months. GRANTS AND DONATIONS 2025 2024 Moya Trust Network for Africa Build11 International FareShar8 Child's l Foundation Orbis Charitable Trust Guba Swaziland Ripple Effect International The Big Give Trust Total 105,000 20,000 15,000 22,000 15,000 15,000 30,000 17,000 250 89,970 20,000 20,000 10,000 25,000 16,500 12- BLISS FAMILY CHARITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FUNDS Statement of funds - current year Balance at 1 April 2024 Restated Balance at 31 March 2025 Income Expendlture Unrestricted funds Statement of funds - prior year Balance at 31 March 2024 Balance at 1 April 2023 Income Restated Expenditure Unrestricted funds CONTROL The Trustees have ultimate control of the charity RELATED PARTIES During the year, donations totalling £187,292 (2024 . £139,000) were received from Mr D M and Mrs V D Bliss, Trustees of the Bliss Family Charity. No Trustee received any remuneration or reimbursement for expenses from the charity during the year 12024 £Nil). Similarly, the remuneration of the senior management team was £Nil (2024 . £Nil). CHANGE OF ACCOUNTING POLICY AND PRIOR YEAR ADJUSTMENT The Trustees have reviewed and changed the accounting policy for recognising the income tax recoverable on donation income. The income tax recoverable was previously recognised when the gift aid claims were lodged with HMRC. It is now recognised when the charity becomes legally entitled to the donation income. The comparatives have been restated to reflect this change in accounting policy. This has resulted in the recognition of additional donation income of£34,795 and accrued income of £34,795 during the prior year, increasing both the surplus and reserves of the charity by £34,795 during the prior year. 13- Signature: Em•ll: david.bliss444@gmail.com K52845 Bliss Family Charity 2025 accounts.pdf Final Audit Report 2025-09-30 Created.. 2025.09-30 By.. Esignlng Scrutton 818nd18signing@scruttonbland.¢o.ukl ststus.. Signed Transaction ID.. CBJCHBCAABAAckaeeAF-9qg918phAcVQPSffiOo4sRSr "K52845 Bliss Family Charity 2025 accounts.pdf' History Document created by Esigning Scrutton Bland lesigning@scruttonbland.co.ukl 2025-09-30 - 10..26..29 AM GMT * Waiting for Signature by david.bliss444@gmail.com 2025-09.30. 10..26..37 AM GMT Signer david.bliss444@gmail.com entered name at signing as david bliss 2025-09-30- 10.53.'01 AM GMT Document e-signed by david bliss (david.bliss444@gmail.coml Signing Link is created by Esigning Scrutton Bland lesigning@scruttonbland.co.uk} Signature Dalg.. 2025-09-30 - 10'.53.'03 AM GMT- Tlmo Sour¢e'. server Agreement completed. 2025-09.30- tO.'53.'03 AM GMT Adobe Acrobat Slgn