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← Kids Cancer Charity

2025-03-31-accounts

Company Registration Number: 05536898 Charity Registration Number: 1113821

Kids Cancer Charity Company Limited by Guarantee

Trustees' Report and Financial Statements

for the Year Ended 31 March 2025

Kids Cancer Charity Company Limited by Guarantee

Contents

Page
Trustees' Annual Report 1 - 9
Auditors' Report 10 - 12
Statement of Financial Activities 13
Balance Sheet 14 - 15
Cash Flow Statement 16
Notes to the Financial Statements 17 - 28

Kids Cancer Charity Company Limited by Guarantee

Company Information

The Trustees/Directors who served in office throughout the year were as follows :-

Dr Krishna Shastri - Chairman
Terence Thomas Dewan
Christopher Paul Hunt
Dewi West
Secretary Victoria Louise Jones
Company Number 05536898
Charity Number 1113821
Registered Office & Kids Cancer Charity
Business Address Waunarlwydd Road
Cockett
Swansea
Wales
SA2 0GB
Auditors R H Jeffs & Rowe
27/28 Gelliwastad Road
Pontypridd
CF37 2BW
Bankers Barclays Bank plc
Newburgh House
Charter Court
Pheonix Way
Swansea

Kids Cancer Charity Company Limited by Guarantee

Trustees' Annual Report for the Year Ended 31 March 2025

The trustees present their report together with the financial statements of the Charity for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in the notes to the financial statements and comply with the Charity's Memorandum and Articles of Association and Statement of Recommended Practice - Accounting and Reporting by Charities. This report also represents the directors' report as required under Company Law.

Directors and Trustees

The directors of the charitable company (the charity) are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees.

Constitution

The charity was first registered at the Charity Commission in May 1989 as Christian Lewis Trust and became an incorporated company limited by guarantee from the 1st April 2007 with the name Christian Lewis Trust Limited. In July 2011 the charity's name was changed to Kids Cancer Charity to better reflect the services offered by the charity. The operation of the charity is the responsibility of the trustees who are empowered to invest the resources of the charity at their discretion.

Appointment of Trustees

Trustees are appointed by invitation only. A prospective Trustee is invited to attend a number of meetings and then, if appropriate, invited to join the charity. Trustees are members of the board and all are unremunerated volunteers.

Trustee Induction and Training

All trustee induction and training is conducted in house and provided by other trustees and the management team. The trustees take full advantage of the guidance provided by the Charity Commission.

History

Kids Cancer Charity was established in 1989 as Christian Lewis Trust to help children with cancer and their families. The charity is an equal opportunity organisation and its objectives remain unchanged as we continue to strive to help all children affected by cancer but we have, over the last 35 years broadened the range and scope of the services we offer in order to meet the ever changing demands.

Although the incidence of childhood cancer has increased since the 1960's, it is most gratifying that with the advances in the management and treatment of cancer, eight out of ten children now survive five years or more. With the growing numbers of childhood cancer incidence and survivors, the charity remains committed to reach all those children and their families who may need its help. The charity is an equal opportunity organisation and the Trustees are committed to an environment that is free from any form of discrimination on the grounds of colour, race, ethnicity, religion, sex, sexual orientation or disability. The charity continues to makes reasonable adjustments to meet the needs of staff or families who are or become disabled.

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Kids Cancer Charity Company Limited by Guarantee

Trustees' Annual Report

for the Year Ended 31 March 2025

Our Aims

Public Benefit

In setting our objectives and planning our activities the Trustees have given careful consideration to the Charity Commission's general guidance on public benefit and in particular, the Trustees have referred to and complied with the duty in section 17 of the Charities Act 2011. The Trustees considered how the Charity's planned activities have contributed to the aims and objectives they have set. The Board seeks to provide a structured training programme that develops its staff's capabilities, competences and skills to ensure the very best of care for families utilising our services.

Who Do We help?

Our Services

Therapeutic Services

In addition to coping with their diagnosis of cancer, children and teenagers can also find it difficult to cope with the emotional and psychological consequences of their illness. In contrast to adults, the treatment protocols for children are often delivered on extended timescales over many months. For example, a child with Leukaemia may undergo continuous chemotherapy for 39 months or more. These treatments and surgical procedures can be very frightening to children and affect every aspect of their lives and well-being. The brothers and sisters of a child with cancer are also affected and siblings may be traumatised by the very real possibility of bereavement. These powerful emotions deeply affect the whole family. Our experienced therapists work with these children and their families to provide the support to help them through these very difficult times.

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Kids Cancer Charity Company Limited by Guarantee

Trustees' Annual Report for the Year Ended 31 March 2025

Play Therapy

Play Therapy enables children to express themselves through the medium of play. The therapist's role is to provide a safe, supportive, empathetic and unconditional environment for the children to explore and communicate their feelings. To do this the therapist must have the skills to engage the children's natural language of play to provide the context to enable them to express their feelings. One of the important aspects within play therapy is the relationship and trust the therapist is able to build with the children. Our therapists use puppets, musical instruments, art etc. for children to play out and therefore communicate their sense of trauma and life experiences.

Bereavement Support

Death is one of the most painful losses an individual can experience. The pain and grief of bereavement can be overwhelming particularly if there are children involved.

The charity has extensive experience of helping children and teenagers come to terms with death and offers 'one to one' bereavement support as well as facilitating support groups.

When we work with a bereaved child or teenager, we recognise that grief can be unpredictable and that parents in particular experience shock, denial, anger, depression, and desolation. What is important is that we support these families throughout their grieving process. Although we cannot take the pain away, we can help individuals focus and cherish their happy experiences as a family and provide the necessary support through their grief.

As well as supporting children or young persons to express their feelings, we also make sure that they feel able to talk and remember the person who has died. Our experience shows that even in the most loving of families, a grieving child or young person will not mention the person who has died, for fear of 'making' others feel sad. Yet research shows that children and young people need to talk and remember the one who has died.

Befriending

Dealing with bereavement, a life-limiting illness or supporting a loved one who is very ill can be one of the greatest challenges anyone has to face. We offer befriending opportunities either face to face or on the telephone to overcome a sense of isolation and to support a parent/guardian/carer through these very difficult times.

Befriending offers the opportunity to talk in confidence to someone who has a deep understanding of the many issues associated with cancer. Our befrienders offer a supportive relationship and are able to talk about many difficult issues including death, the stages and process of dying, the likelihood of experiencing pain and the powerful emotions always associated with a diagnosis of cancer.

Support Groups

We have a number of support groups whose members share a similar experience and are therefore able to provide mutual support for each other whilst sharing experiences and the opportunity to seek help and support. This may take the form of relating personal experiences, listening to other members' experiences, providing sympathetic understanding and establishing friendships. These group sessions can help individuals work through their difficulties, offer a sense of belonging and dispel isolation.

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Kids Cancer Charity Company Limited by Guarantee

Trustees' Annual Report for the Year Ended 31 March 2025

Each group has a facilitator who helps the group to express common experiences and who ensures that everyone in the group is included. The facilitator also makes the practical arrangements for the meeting.

Holiday Programmes

The children/teenagers and their families often have to endure many months or even years of difficult and painful treatment that has an emotional impact on the whole family. They are devastated and can feel frightened, anxious and confused by everything that is going on around them. The charity offers direct and practical support to these families and those bereaved by cancer and having to cope with their loss and grief.

Our holiday programmes offer families a much-needed break and gives them the opportunity to spend quality time together away from hospitals, work and other pressures. It gives families something positive to look forward to and a goal to achieve.

American Dream Experience

It is almost every child's dream to visit Mickey Mouse and friends in the Magic Kingdom, but a visit to America can be an overwhelming experience if you have a child with cancer. The charity gives families the opportunity to visit the Magic Kingdom and meet many of the characters, building special memories that will last forever. The charity tailors all itineraries individually to meet the needs of each family providing a stress-free holiday for the whole family. Theme Park visits can be an exciting 'Experience of a Lifetime' and we pride ourselves on ensuring that families are well briefed before they travel to ensure they get the very best from the visit.

As part of our 'American Dream Experience' families have the opportunity of staying at our luxury four bedroomed 'Home from Home' villa which is situated in a quiet location next to a conservation area, yet within easy distance of all the major theme parks in Orlando.

Disneyland Paris Programme

Kids Cancer Charity works with Disneyland Paris offering children with cancer, and their immediate families (parents/guardians/brothers/sisters) the opportunity of a three-day break to visit Mickey and his friends at Disneyland Paris. Accommodation on offer is at an on-site Disney Hotel i.e. Newport Bay Club (or similar) which is situated on the shore of Lake Disney and includes a free three day unlimited admission pass to both Disneyland Park and Walt Disney Studios Park. Our families are provided with a priority badge that allows the whole family to bypass the queues for the rides.

Compassionate Care Breaks in the UK

Our UK breaks are designed around families with children or teenagers with cancer to enable them to spend quality time together in a relaxed environment. The Charity offers families a free holiday at one of our caravans in Wales. Often this will be the first family holiday since diagnosis and provides the whole family with an opportunity to spend time together away from the stresses of hospital and invasive treatment allowing them to rebuild the family unit. The parents also have peace of mind knowing that, if they do unexpectedly need treatment for their child, the best medical facilities are easily available and there is always back-up support close to hand.

One of our luxury caravans is fully adapted for wheelchair users, and all have central heating, double glazing and are sited on holiday parks in three different coastal locations in Wales.

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Kids Cancer Charity Company Limited by Guarantee

Trustees' Annual Report for the Year Ended 31 March 2025

Who Have We Helped in the Past Year?

Here are some of the family stories of children and teenagers who we have helped during 2024 - 2025. For reasons of confidentiality names have been anonymised.

Play Therapy

Fiona Davies (Age 5):

At just two and a half years old, Fiona's world changed forever when she was diagnosed with liver cancer. She needed an urgent liver transplant and spent five long months in hospital. Even now, to stop the cancer from returning, Fiona undergoes regular chemotherapy and needs frequent hospital visits.

For a little girl, these visits were overwhelming. The constant blood tests and dressing changes became frightening, and Fiona grew anxious and insecure, unable to let her mum out of her sight. Nightmares haunted her sleep, leaving her distressed.

Recognising Fiona's struggles, her cancer nurse referred her to the charity for play therapy. When our play therapist first visited Fiona and her mum at home, something remarkable happened. Fiona was completely intrigued to see the therapy play kits. Through play, she began to explore her feelings - talking about her scars, gently changing dressings on her toys, and finding a safe way to process her fears.

Session by session, Fiona grew more confident. Her medical team noticed the difference: blood tests became less traumatic, dressing changes calmer, and Fiona began sleeping in her own bed again.

Today, Fiona's play therapy continues, now helping her prepare for the exciting milestone of starting school. And beyond the confines of the hospital, she is making progress every day.

After a recent family holiday, her mum shared how moving it was to watch Fiona calmly collecting seashells and paddling in the sea-simple joys that felt like small miracles after all she has endured.

For Fiona's mum, that memory is one of her most precious.

Dominic Thomas (9):

Dominic was only four years old when, in the midst of the pandemic, he was diagnosed with leukaemia. At a time when the nation was filled with fear and uncertainty, his family suddenly faced a life-threatening battle every parent dreads. Dominic started aggressive chemotherapy straight away, treatment that doctors said would need to continue for three long years to give him the best chance of a cure.

The treatment, though lifesaving, comes with painful side effects. The powerful medication caused neuropathy in Dominic's legs, making it difficult and painful for him to walk, and he also lost the hearing in one ear. With the constant pain in his legs, Dominic spent his days lying on a bean bag, unable to mobilise unless absolutely necessary. The isolation weighed heavily on him, and his mum worried that her bright, lively little boy had become withdrawn.

During the height of the pandemic, Dominic's desperate mum asked the charity for help. The response was immediate, despite the lockdown, the charity began remote play therapy sessions over Zoom, offering Dominic a safe space to connect, play, and express himself. Repeated treatment complications and infections meant Dominic was frequently hospitalised - but the charity continued providing Dominic and his family the support they needed.

When restrictions finally lifted, the charity's play therapist, knowing Dominic was still vulnerable, visited him outdoors in his garden with full protective equipment. For Dominic, that garden became a sanctuary. In the fresh air and sunlight, Dominic built dinosaur worlds from Lego, immersing himself in imagination. In view of his hearing difficulties, the therapist used gestures, expressions, and play itself to communicate - making sure Dominic always felt heard, understood, and safe. That outdoor play became an important part of his healing, helping him slowly regain motor skills and rediscover joy.

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Kids Cancer Charity Company Limited by Guarantee

Trustees' Annual Report for the Year Ended 31 March 2025

With custom-made leg callipers and new hearing aids, Dominic eventually returned to school. The charity stayed by his side, helping him manage overwhelming emotions, build confidence, and take the brave steps needed to make new friends.

Today, Dominic is an adjusted, more confident young man rediscovering the joys of childhood. He has joined a swimming club - a once impossible milestone and loves nothing more than adventuring through the woods with his mum and dad, building dens and making memories.

During this financial year the charity has worked closely with 210 families like Dominic's and Fiona's.

Disneyland Paris

Adam James (14):

Adam was just 12 years old when he was diagnosed with stage 4 Hodgkin's lymphoma. He had months of gruelling chemotherapy, invasive procedures, and long, frightening hospital stays. For his family every day revolved around Adam's treatment, and the weight of it all left the entire family financially and emotionally drained.

Longing for a moment to simply reconnect and be a family, Adam's parents were keen to arrange a family holiday to have a break from the constant worry. The charity arranged a family escape to the magic of Disneyland Paris, complete with theme park tickets and a hotel just minutes from the gates.

Wearing his treasured Disney Wish Lanyard, Adam was treated like a true VIP. The family were personally escorted around the park, given priority access to rides, shows, and special parade viewing areas. They even had the chance to meet their favourite Disney characters - turning the trip into something truly unforgettable.

Adam's mum and dad said the holiday allowed them something they hadn't felt since Adam's diagnosis - the opportunity to laugh and shout with joy on the rides, to watch their children's faces light up, and most importantly to simply be a family again.

Mum and dad will forever cherish these memories.

During this financial year the charity sent 58 families to Disneyland Paris.

American Dream Experience

Emerald Owen (9):

Emerald was just 14 months old when her family received the devastating diagnosis that she had a tumour on her kidney. Overnight, their days were filled with hospital appointments, surgery to remove Emerald's kidney, and an extended period of chemotherapy. Emerald bravely endured her treatments whilst her parents worried every single day as they watched her battle this dreadful disease.

The family had planned to take Emerald to Disney World in Florida, for a bright and magical break from the years of hospital visits. But when the pandemic hit, those plans were suddenly cancelled by the lockdown.

For her 9th birthday, Emerald's mum and dad wanted to do something very special - and asked the charity for help to create a magical celebration for their brave little girl.

The charity arranged an unforgettable trip for Emerald, her parents, and her grandparents to Give Kids The World Village in Florida - a place specially made for children. For a whole week, Emerald was surrounded by the joy of Disney. She rode her favourite rides, watched enchanting shows, and stayed in a charming storybook-themed villa that felt like stepping inside a fairy tale. One of her most cherished memories was attending the magical Disney character breakfasts, where she met the characters she had adored for so long.

After the excitement of Disney and the parks, the family spent a peaceful week at the charity's villa in Florida - a chance to unwind and simply enjoy being together, away from the rush of medical routines and appointments.

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Kids Cancer Charity Company Limited by Guarantee

Trustees' Annual Report for the Year Ended 31 March 2025

Her parents described the holiday as "magical and amazing" - a week overflowing with love, attention, gifts, surprises, and joy. And perhaps the best bit of all? Emerald's absolute delight at being allowed to have ice cream for breakfast - something she'll never forget.

Under the American Experience programme, 60 families visited Florida in this accounting year. Our Villa is fully booked in 2025 and 2026 and we are now taking bookings for 2027.

Compassionate Care Breaks in the UK

Millie Brown (9):

Millie was just seven years old when her parents were given the devastating diagnosis that she had cancer - a Wilm's tumour. Millie began chemotherapy immediately, but her cancer progressed on treatment, spreading to her lungs and liver. As her prognosis grew increasingly grim, Millie's family needed time together - time away from hospitals, treatments, and fear.

Millie's parents asked the charity to help with a simple wish: a beachside holiday in the charity's caravan at Lydstep, Pembrokeshire. A place where Millie had visited before and could feel the sea breeze, play in the sand, and be surrounded by her family.

Recognising the urgency of Millie's condition, the charity moved swiftly, rearranging bookings so Millie's family could spend a precious week together at the caravan. They also arranged a special day at the local theme park, giving Millie and her family joy and laughter away from the shadow of her illness.

Tragically, this would be Millie's last holiday. Shortly after returning home, Millie's health deteriorated, and she passed away just a few short weeks later.

During this financial year the charity has arranged 212 beach holidays for families like Millie's in the charity's caravans.

Chairman's Report

Each year, we are reminded of the remarkable resilience demonstrated by the children and families we support, as well as the steadfast commitment of those who stand alongside us in our mission.

Childhood cancer is one of the most profound challenges any family can face. A diagnosis brings not only medical uncertainty, but also deep emotional, financial, and practical burdens that no parent should ever have to bear. Our core purpose is to provide essential emotional and practical support to help families navigate these most difficult of family circumstances.

Over the past year, the wider economic climate and the ongoing cost-of-living crisis have placed increasing pressure on families and charities alike. Rising living costs and reduced household disposable income have disproportionately affected families already coping with the strains of childhood cancer. At the same time, demand for our services has continued to grow. The charity has felt the impact of this difficult environment, with total income falling slightly by 3% while expenditure has increased by 5%.

In light of rising demand and increasing financial challenges, it is evident that the growth and diversification of our core income streams must remain a priority. We have therefore continued to consolidate and expand our fundraising activities to ensure the long-term sustainability of our services. Our fundraising teams have worked diligently to strengthen engagement with individuals, communities, and corporate partners across the United Kingdom, securing the vital resources required to sustain and enhance our services.

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Kids Cancer Charity Company Limited by Guarantee

Trustees' Annual Report for the Year Ended 31 March 2025

During the year, the charity supported a broad range of fundraising initiatives, encompassing community challenges, local competitions, organised events, and individual giving. Notably, we were delighted to become the sponsors of the Gower Bike Ride, a longstanding event that has raised charitable funds for four decades. Additionally, we launched a 400-mile cycling challenge from Swansea to Paris, undertaken by dedicated supporters who contributed significantly to both fundraising efforts and the visibility of our mission. These initiatives have played a key role in reinforcing public awareness of our work while generating critical financial support.

Despite the difficult economic environment, we are pleased to report that we have succeeded in expanding our reach to support more families than in previous years. We delivered essential emotional support services, provided respite breaks, and strengthened the resources available to parents during their child's cancer journey. Each play therapy session, counselling appointment, and family respite break underscores what can be achieved when our supporters and our organisation work together with a shared purpose.

These achievements would not have been possible without the ongoing generosity of our donors, the dedication of our volunteers, and the trust placed in us by the families we serve. In a period marked by widespread financial uncertainty, the sustained commitment of our supporters and their contributions reaffirm the enduring power of compassion, even in periods of economic adversity.

As I look forward, our commitment to prudent financial stewardship, service innovation, and sustained support for the children and families who rely on us remains resolute. While external challenges persist, our mission remains unchanged: to ensure that every child facing cancer receives the essential emotional and practical support they require and deserve.

On behalf of the Board, I extend my sincere thanks to all our volunteers and supporters, as well as our dedicated staff whose professionalism and commitment make our efforts possible.

Statement of Trustees' Responsibilities

The trustees (who are also the directors for the purpose of company law) are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees must prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.

In preparing these financial statements, the trustees are required to:

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Kids Cancer Charity Company Limited by Guarantee

Trustees' Annual Report for the Year Ended 31 March 2025

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees confirm that so far as they are aware, there is no relevant audit information (as defined by section 418(3) of the Companies Act 2006) of which the charitable company’s auditors are unaware. They have taken all the steps that they ought to have taken as trustees in order to make themselves aware of any relevant audit information and to establish that the charitable company's auditors are aware of that information.

This report has been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

This report was approved by the Trustees on the 27 November 2025 and signed on its behalf by:

Dr Krishna Shastri Chairman

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Independent Auditors' Report to the Members of Kids Cancer Charity

Opinion

We have audited the financial statements of Kids Cancer Charity (the 'charitable company') for the year ended 31 March 2025 which comprise the Statement of Financial Activities, Balance Sheet, Cash Flow Statement 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 Practice).

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities 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 charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, 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.

Conclusions Relating to Going Concern

In auditing the financial statements, we have concluded that the 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 entity'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.

Other Information

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 otherwise explicitly stated 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 statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent 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 that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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Independent Auditors' Report to the Members of Kids Cancer Charity

Opinions on Other Matters Prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on Which we are Required to Report by Exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the trustees' responsibilities statement the trustees (who are also the directors of the charitable company for the purposes of company law)are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to 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 charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's Responsibilities for the Audit of the Financial Statements

Our objective is to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether caused by fraud, error or other irregularities, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

As part of our risk assessment, we held discussions with management and those charged with governance to identify the laws and regulations that could reasonably be expected to have a material impact on the financial statements. These matters, together with consideration of where and how fraud might occur, were communicated to the engagement team during the audit planning process.

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Independent Auditors' Report to the Members of Kids Cancer Charity

In response to the risks arising from irregularities, our audit procedures included:

No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is affected by the inherent limitations of audit procedures, the effectiveness of the charity’s internal controls, and the nature, timing and extent of the evidence obtained. Irregularities resulting from fraud may be inherently more difficult to detect than those arising from error. As such, there remains an unavoidable risk that material misstatements may not be detected, even when the audit is properly planned and performed in accordance with ISAs (UK).

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of Our Report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's 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 charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Robert Thomas BSc FCA Senior Statutory Auditor For and on behalf of R H Jeffs & Rowe, Statutory Auditors & Chartered Accountants 27/28 Gelliwastad Road Pontypridd CF37 2BW

Date: 2 December 2025

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Kids Cancer Charity Company Limited by Guarantee

Statement of Financial Activities for the Year Ended 31 March 2025

Total Total
Year to Year to
Notes Unrestricted Restricted 31/03/25 31/03/24
£ £ £ £
Income and Endowments
Voluntary Income:
- Fundraising Activities 3 419,001 92,629 511,630 513,210
- Donated Goods and Services 3 122,289 - 122,289 118,131
- Donated Caravan Deposit - - - 4,000
Investment Income 3 8,862 - 8,862 9,597
Other Income:
- Profit on Disposal of Fixed Asset 8 20,327 - 20,327 -
Total Incoming Resources 570,479 92,629 663,108 644,938
Expenditure
Fundraising Activities 4 163,219 - 163,219 140,083
Charitable Activities 4 434,608 142,598 577,206 563,817
Total Resources Expended 597,827 142,598 740,425 703,900
Net Gains/(Losses) on Investments (10,931 ) - (10,931 ) (10,600 )
Net Incoming/(Outgoing) Resources 5 (38,279 ) (49,969 ) (88,248 ) (69,562 )
Total Funds Brought Forward 726,379 99,490 825,869 895,431
Total Funds Carried Forward 688,100 49,521 737,621 825,869

The statement of financial activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activities.

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Kids Cancer Charity Company Limited by Guarantee

Company Registration Number 05536898

Balance Sheet as at 31 March 2025

Notes
Fixed Assets
Tangible Assets
8
Investments
8
US Property
8
Current Assets
Debtors
Cash at Bank and In Hand
Creditors: Amounts Falling
Due Within One Year
9
Net Current Assets/(Liabilities)
Net Assets
The Funds of the Charity
Restricted Funds
10
Unrestricted Funds
10
Total Charity Funds		 2025
£
14,588
47,668
62,256
)
(40,124		 £
362,104
134,948
218,437
715,489
22,132
737,621
49,521
688,100
737,621		 2024
£
6,973
13,539
20,512
)
(47,657		 £
343,021
280,626
229,367
853,014
)
(27,145
825,869
99,490
726,379
825,869

The notes on pages 17 - 28 form part of these accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

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Kids Cancer Charity Company Limited by Guarantee

Balance Sheet (continued)

Directors' Statements Required by Sections 475(2) and (3) for the Year ended 31 March 2025

For the Year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its accounts for the Year in question in accordance with section 476; and

• The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and with the Financial Reporting Standard for Smaller Entities (effective April 2008).

The financial statements were approved by the Trustee Board on 27 November 2025 and signed on its behalf by :-

Dr Krishna Shastri

Trustee

Terence Thomas Dewan

Trustee

The notes on pages 17 to 28 form an integral part of these financial statements.

Page 15

Kids Cancer Charity Company Limited by Guarantee

Cash Flow Statement for the Year Ended 31 March 2025

Notes
Cash Flows from Operating Activities
Operating loss
Depreciation
Interest Received
Loss/(Gain) on USA Investment
(Increase) in Debtors
(Decrease) in Creditors
Net Cash Flow from Operating Activities
Cash Flows from Investing Activities
Interest Received
Capital Expenditure
(Increase)/Decrease in Investments
Net Cash Flow from Investing Activities
Change in Cash and Cash Equivalents During the Year
Cash and Cash Equivalents at 1 April 2024
Cash and Cash Equivalents at 31 March 2025		 2025
2024
£
£
)
(88,248
)
(69,563
25,749
26,935
)
(8,862
)
(9,597
10,931
10,600
)
(7,616
)
(1,297
)
(7,533
21,778
)
(75,579
)
(21,144
8,862
9,597
)
(44,833
)
(84,089
145,678
)
(8,638
109,707
)
(83,130
34,128
)
(104,274
13,540
117,814
47,668
13,540

Page 16

Kids Cancer Charity Company limited by guarantee

Notes to the financial statements for the Year ended 31 March 2025

Statutory Information

Kids Cancer Charity is a charitable company in Wales in the United Kingdom. The registered office is Waunarlwydd Road, Cockett, Swansea, SA2 0GB. The nature of the charities operations and principal activities is disclosed wihin the Trustees Report.

The financial statements are presented in Sterling (£), the charities functional currency, and rounded to the nearest pound.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1. Accounting policies

1.1. Basis of preparation and assessment of going concern.

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. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The charity consitutes a public benefit entity as defined by FRS 102.

The Trustees' have considered the charities going concern for the next financial year in preparing these accounts and believe there to be no material uncertainties regarding going concern

1.2. Taxation

The Charity, being registered, is exempt from Corporation Tax.

1.3. Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Trade debtors and other debtors are recognised at the settlement amount due and prepayments are valued at the amount prepaid.

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 17

Kids Cancer Charity Company limited by guarantee

Notes to the financial statements for the Year ended 31 March 2025

.................... continued

1.4. Incoming resources

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Donations, are recognised when the charity has been notified in writing of both the amount and settlement date.

Distribution Income is taken into account on the date paid into the charity's bank account.

Government grants are recognised for and during the period it has been awarded to the charity.

1.5. Resources expended

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis.

Other fund raising expenditure comprises those costs incurred in attracting voluntary income.

Charitable activities 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.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.

All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis.

Defined benefit pension contributions are recognised when the expenses are accrued.

1.6. Fund Accounting

The unrestricted funds of the charity comprise those monies which are available to be used towards the meeting of the charitable objectives of the charity at the discretion of the Management Committee.

The restricted funds are monies raised or received for a specific purpose and accounted for in accordance with the donors imposed conditions.

1.7. Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange prevailing at the accounting date. Transactions in foreign currencies are recorded at the date of the transactions. All exchange gains or losses are charged/credited to the Statement of Financial Activities.

Page 18

Kids Cancer Charity Company limited by guarantee

Notes to the financial statements for the Year ended 31 March 2025

.................... continued

1.8. Tangible fixed assets and depreciation

Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Freehold Premises - 2% Straight Line - Excluding the value of land. No depreciation is provided on freehold land. Mobile Homes - 15% Straight Line Fixtures, Fittings and Equipment :- - Computer Equipment 33% Straight Line - Office Equipment 15% Straight Line

1.9. Investments

The Fixed Asset Investment is stated at the net book value as at the year end. Costs incurred by the USA Investment are included in USA Costs - Crisis Breaks. The Investment is usually revalued every few years with the figure updated to reflect the valuation obtained. Currency exchange rate variations are taken into account at the year-end date.

2. Company limited by guarantee

Every member of the company undertakes to contribute to the assets of the company, in the event of the company being wound up, such amounts as may be required not exceeding £1.

Page 19

Kids Cancer Charity Company limited by guarantee

Notes to the financial statements for the Year ended 31 March 2025

.................... continued

3. Incoming Resources

Included within Incoming Resources for the year are:

Incoming Resources
Included within Incoming Resources for the year are:
Total Total
Year to Year to
31/03/25 31/03/24
£ £
Appeal Centre and Other Fund Raising:
Telesales and Other Donations 266,642 259,029
Trusts and Grants 114,801 172,277
Challenges and Events 109,859 69,521
Gift Aid 20,328 12,383
511,630 513,210
Donated Goods and Services:
Florida Passes 12,132 28,067
Caravans & Other UK Breaks 33,811 31,775
Disneyland Paris 67,227 48,557
General Gifts 9,119 9,732
122,289 118,131
Donated Caravan Deposit:
Donated Caravan Deposit - 4,000
- 4,000
Investment Income:
Bank Interest 8,862 9,597
8,862 9,597
Other Income:
Profit on Disposal of Fixed Asset 20,327 -
20,327 -
Total Income 663,108 644,938

Page 20

Kids Cancer Charity Company limited by guarantee

Notes to the financial statements for the Year ended 31 March 2025

.................... continued

4. Total Resources Expended

Total Resources Expended Total Total
Basis of Fund Play Crisis Year to Year to
Allocation Raising Therapy Breaks
**Governance **		 31/03/25 31/03/24
Costs Directly Allocated to Activities: £ £ £ £ £ £
Salary Costs Direct 112,489 127,203 87,218 - 326,910 301,319
Childrens & Families Travel Costs Direct - - 146,180 - 146,180 139,353
USA Costs Direct - - 33,414 - 33,414 42,035
Caravan Costs Direct - - 67,765 - 67,765 66,069
Refurbishment & Equipment Direct - 475 - - 475 577
Events Direct 30,029 - - - 30,029 9,732
142,518 127,678 334,577 - 604,773 559,085
Support Costs Allocated to Activities:
Salary Costs Direct 1,791 6,591 8,057 - 16,439 17,328
Motor, Travel & Accomodation Direct/Staff 2,729 10,647 791 150 14,317 12,764
Legal & Professional Direct/Staff 986 2,465 4,437 3,920 11,808 6,520
Property Costs Direct/Staff 1,817 4,542 8,175 - 14,534 35,873
General Office Costs Direct/Staff 12,265 11,348 19,906 - 43,519 37,435
Training Direct/Staff - 1,214 - - 1,214 1,328
Bank Charges & Interest Direct 308 472 850 - 1,630 882
Staff Pension Costs Direct 805 2,013 3,624 - 6,442 5,750
Depreciation Direct - - 25,749 - 25,749 26,935
20,701 39,292 71,589 4,070 135,652 144,815
Total Expenditure 163,219 166,970 406,166 4,070 740,425 703,900

Page 21

Kids Cancer Charity Company limited by guarantee

Notes to the financial statements for the Year ended 31 March 2025

.................... continued

5. Net Incoming (Outgoing)/Resources Total Total Total
Year to Year to
31/03/25 31/03/24
This is stated after charging/(crediting): £ £
Depreciation 25,749 26,935
Auditors Remuneration 3,920 3,560
Trustees Expenses 150 435
6. Staff Costs Total
Total
Year to
Year to
31/03/25
31/03/24
£
£
Staff costs during the year comprised of the following:
Staff Salaries 325,497
305,959
Employers National Insurance 17,852
12,688
Pension Costs 6,442
5,750
349,791
324,397

The average number of full time and full time equivalent employees during the year amounted to 13 (2024 : 12), and can be analysed as follows:

Fundraising 7 6
Services 4 4
Management & Administration 2 2

No employee was paid £60,000 or more during the year (2024 : Nil)

The trustees received no remuneration or benefits in connection with the performance of their duties, apart from the reimbursement of expenses, as shown in note 5.

There were no related party transactions which required disclosure occuring during the period.

Page 22

Kids Cancer Charity Company limited by guarantee

Notes to the financial statements for the Year ended 31 March 2025

.................... continued

7. Comparatives for the Statement of Financial Activities

Comparatives for the Statement of Financial Activities
Total
Year to
Unrestricted Restricted 31/03/24
£ £ £
Income and Endowments
Voluntary Income:
- Fundraising Activities 379,097 134,113 513,210
- Donated Goods and Services 118,131 - 118,131
- Donated Caravan Deposit 4,000 - 4,000
Investment Income 9,597 - 9,597
Total Incoming Resources 510,825 134,113 644,938
Expenditure
Fundraising Activities 140,083 - 140,083
Charitable Activities 457,185 106,632 563,817
Total Resources Expended 597,268 106,632 703,900
Net Gains/(Losses) on Investments (10,600 ) - (10,600 )
Net Incoming/(Outgoing) Resources (97,043 ) 27,481 (69,562 )
Fund Balances Brought Forward 823,422 72,009 895,431
Fund Balances Carried Forward 726,379 99,490 825,869

Page 23

Kids Cancer Charity Company limited by guarantee

Notes to the financial statements for the Year ended 31 March 2025

.................... continued

8. Fixed Assets

Tangible Fixed Assets

Tangible Fixed Assets
Fixtures,
Freehold Mobile Fittings Total
Premises Homes Equipment 2025
£ £ £ £
Cost
Cost or valuation
At 1 April 2024 250,998 260,832 30,307 542,137
Additions - 44,833 - 44,833
Disposals - (50,253 )
-		 (50,253 )
At 1 April 2024
At 31 March 2025 250,998 255,412 30,307 536,717
Depreciation
At 1 April 2024 5,054 179,357 14,706 (199,117 )
On disposals - (50,253 )
-		 50,253
Charge for the Year 3,046 20,069 2,634 (25,749 )
At 1 April 2024
At 31 March 2025 8,100 149,173 17,340 174,613
Net book values
At 31 March 2025 242,898 106,238 12,968 362,104
At 31 March 2024 245,944 81,475 15,601 343,020

New Caravan

During the year a caravan was purchased and sited at Lydstep. An old caravan was traded in against the cost of the new caravan for a value of £20,327, with the caravan having a net book value of nil, this resulted in a profit on disposal of £20,327.

Investments

Investments
At Interest Transfers At
01/04/24 Received In/(Out) 31/03/25
Monmouthshire Building Society 109,078 7,977 (111,633 ) 5,422
Nationwide Building Society 171,548 422 (42,444 ) 129,526
280,626 8,399 (154,077 ) 134,948

Page 24

Kids Cancer Charity Company limited by guarantee

Notes to the financial statements for the Year ended 31 March 2025

.................... continued

US Property

The Charity own a freehold property in Florida, United States of America, which is used under its ''Family Crisis Breaks'' initiative. For legal purposes two companies have been incorporated in the USA to respectively hold the deeds to the property and administer the day to day use for family crisis breaks.

A summary of the assets and liabilities of the investments are:

Fixed Assets
Freehold Property
Furniture & Equipment
Current Assets
Cash at Bank
Current Liabilities
Creditors
Net Current Assets
Net Investment		 2025
£
-
-
-		 £
217,989
448
218,437
-
218,437		 2024
£
2,811
2,811
)
(401		 £
225,414
1,543
226,957
2,410
229,367

Funds to maintain the property and other operational costs are currently funded by the United Kingdom fund raising operations.

The property element of the investment is depreciated at 2% Straight Line.

Furniture & Equipment is depreciated at 15% Straight Line.

All of the above figures also take into account exchange rate fluctuations.

9.
Creditors: Amounts Falling Due
Within One Year
Trade Creditors
Social Security and Other Taxes
Accruals and Deferred Income		 2025
£
27,393
5,945
6,786
40,124		 2024
£
22,293
5,487
19,877
47,657

Page 25

Kids Cancer Charity Company limited by guarantee

Notes to the financial statements for the Year ended 31 March 2025

.................... continued

10. Analysis of Net Assets Between Funds

Analysis of Net Assets Between Funds
Total
**Unrestricted ** Restricted 2025
£ £ £
Tangible Fixed Assets 255,865 106,239 362,104
Investments 353,385 - 353,385
Net Current Assets 78,850 (56,718 ) 22,132
688,100 49,521 737,621

Page 26

Kids Cancer Charity Company limited by guarantee

Notes to the financial statements for the Year ended 31 March 2025

.................... continued

11. Charity Funds

Charity Funds
At Incoming Outgoing At
01/04/24 **Resources ** **Resources ** 31/03/25
£ £ £ £
Restricted Funds
Play Therapy :-
BBC Children in Need - 7,989 (7,989 ) -
Care Breaks :-
Caravan Acquisition 31,000 2,000 (20,069 ) 12,931
Specific Location 68,490 82,640 (114,540 ) 36,590
99,490 92,629 (142,598 ) 49,521
Unrestricted Funds 726,379 570,479 (608,758 ) 688,100
Total Funds 825,869 663,108 (751,356 ) 737,621

Total Funds

Restricted Fund Descriptions

Play Therapy

The BBC Children in Need restricted fund represents grant monies received for the employing of a play therapist, and the training and other employment costs connected with the role.

Care Breaks

1) Caravan acquisition represents restricted income to purchase a new caravan at Burnham on Sea.

2) Specific Location represents grants and donations received from various bodies to help give families a much needed holiday. The money received will have been restricted to helping families from a specified location.

3) Noah's Retreat Fund represents restricted fundraising income towards the purchase of the lodge at Burnham on Sea at the end of the 2023 holiday season.

Page 27

Kids Cancer Charity Company limited by guarantee

Notes to the financial statements for the Year ended 31 March 2025

.................... continued

Charity Funds - Comparatives

Charity Funds - Comparatives
At Incoming Outgoing At
01/04/23 **Resources ** **Resources ** 31/03/24
£ £ £ £
Restricted Funds
Play Therapy :-
BBC Children in Need - 31,913 (31,913 ) -
Care Breaks :-
Caravan Acquisition 26,000 5,000 - 31,000
Specific Location 46,010 43,200 (20,720 ) 68,490
Noah's Retreat - 54,000 (54,000 ) -
72,010 134,113 (106,633 ) 99,490
Unrestricted Funds 823,422 510,825 (607,868 ) 726,379
Total Funds 895,432 644,938 (714,501 ) 825,869

Page 28