Company registration number: 06542380
Charity registration number: 1124485
TREWAN SANDS CHILDREN'S TRUST
(A COMPANY LIMITED BY GUARANTEE)
ANNUAL REPORT AND FINANCIAL STATEMENTS
31 MARCH 2025
Horsfield & Smith
Independent Examiner
Tower House
269 Walmersley Road
Bury
Lancashire
BL9 6NX

TREWAN SANDS CHILDREN'S TRUST
CONTENTS
Reference and Administrative Details
Trustees, Report
2to7
Independent Examiner's Report
Statement of Financial Activitie5
Balance Sheet
ID
Notes to the Financial Statement5
Ilto23

TREWAN SANDS CHILDREN'S TRUST
REFERENCE AND ADMINISTRATIVE DETAILS
Charity Registratlon Number
1124485
Company Reglstratlon Number 06542380
Trustees
Mr Andrew Daw50n
Mrs Louise Daw50n
Registered Office
Pennine House
Pennine Business Park
Pi15WOrth Road
Heywood
Lancashire
OLIO 2TL
Independent Examiner
Horsfield & Smith
Independent Examiner
Tower House
269 Walmersley Road
Bury
Lancashire
BL9 6NX
The charity is incorporated in England and Wales.

TREWAN SANDS CHILDREN'S TRUST
TRUSTEES. REPORT
The trustees, who are directors for the purposes of company lawl present the annual report together
with the financial statements of the charitable company for the year ended 31 March 2025.
Structurei governance and management
Nt¥ture of qovernlnq document
Trewan Sands Children'5 Trust 15 a charitable company limited by guarantee, registered as a charity on
Ilth June 2008. Its governing document is in the form of a Memorandum and Articles of Association,
incorporated on 25th March 2008.
Objectlves and actlvltles
Objects and alms
The objects of the charity are:
To relieve sickness of disabled and terminally ill children in the UK (who may be accompanied by their
parents, guardians or carer51 and who would not otherwise have a holiday and whose circumstances
show that they are in need due to their social and economic circumstances.
To provide holidays for other members of the community who would not otherwise have a holiday and
whose circumstance5 show that they are in need, due to their age, infirmity and social and economic
circumstances.
Alms of the charlty
To raise enough funding through donations by businesses, to provide more holidays and equipment for
the children and their families.
To help the children become more positive about their own capabilities, their self-worth and their
future.
To help the children grow in confidence by challenging themselves and trying new activities.
To offer a Fun Packed Activity Programme for children.
To increase the number of children and families we help everyyear.
To provide these families with 'Memorie5 to Cherish"
Publlc benefit
The trustees confirm that they have complied with the requirements of section 17 of the Charitie5 Act
2011 to have due regard to the public benefit guidance published by the Charity Commission for England
and Wales.

TREWAN SANDS CHILDREN'S TRUST
TRUSTEES, REPORT
Achievements and performance
Trewan Sands have seen a significant increase in the number of beneficiaries that we have helped since
the Covid-19 pandemic. We have seen once again a huge trend in donators unable to make monetary
donations due to busine55 c105ures and due to their increase in running costs, with some willing to donate
goods or equipment instead due to their increase in running Costs.
Many of our families with disabled children have specialist equipment, that is vital to their need5 and their
survival, spiralling energy costs have hit hard on these families with many families having to make the
choice between eating and heating and are cutting back on how much they spend on food, or eatin8 les5,
so they can pay for heating.
To thi5 end, we have had to re-prioritise and diversify more into Community based events, activities and
donations of services and equipment to keep ourcommitment to the community, volunteerin& shopping,
getting prescriptions and taking families who do not drive for their vaccinations.
We have had to re-prioriti5e and dNer5ify how we support and help our families by provlding care and
hygiene and activity sUPPOrt packages and provide more online sUPPOrt forfamilies in crisis whose mental
health has been hugely impacted.
We have given Educational Support for Parents/Carers of Children and Young People with Disabilitie5-
provided communication aids and the tools to help parents/carer5 develop communication with children
and young people.
We have provided the following activities free of charge to families with children and young people with
disabilitie5 or life limiting conditions that have needed our 5UPPOrt and that meet our criteria:
Easter Egg and Toy Appeal - Delivering Easter Eggs, toys and equipment to Familie5, Hospices, Local
H05Pital Children'5wards and Special Educational Need5 Schoo15, Children's Homes and Women's RefuBe.
We have been donated various equipment including: Makaton bundles, strollers, hoist5, sen50ry
equipment. car seats, special needs bu88ies & cover5, wheelchairs, accessories and hi8h chairs. various
equipment for the home. children's clothing,. beds and beddin& sensoryequipment; food, toiletries have
also been provided and donated. We are receiving Donations from all over the country that need to be
collected and delivered by Trustee's and volunteers.
We have also funded schools to help make "Memories
to Cherish" by providing weeks awayat the Dai5yChain
Project in Blackpool.

TREWAN SANDS CHILDREN'S TRUST
TRUSTEES, REPORT
We have run numerous events:
IIILIOWEEII
, I REA T!
••' rf1011&251M
Trus
VIT
Plans for future perlod5
Our plans for the future are to continue to strive to enhance all of our achievements, involve, and help
many more children, young people, and their families/carers, providing the much needed specialist
equipment and sUPPOrt that they deserve and without our support would miss.
We realise the potential to further increase the number of beneficiaries that we support each year,
whilst continuing to provide donated equipment to help ourfamilies. We are looking to offer day trips
to special need schools- enabling community involvement and partnership working with other charities
and local businesses, parents and carers of children and young people with disabilities and illne55es.
We are looking forward to continue with our annual Fun DayslAdventure days, which allow the children
to interact with other children and families; this is beneficial to not only the children with disabilities and
terminal illnesses but a150 their parent5/carers and siblings. These have been a great success over the
past years and we are excited to continue running numerous events throughout this year including..
"Wear Yours Pj's Day.
Carnival Fun Day
Cycle Ride5
Music Festival 'Radfe5t"
Halloween Party
Christmas Fun Day
Winter Wonderland Fun
Music Festival.

TREWAN SANDS CHILDREN'S TRUST
TRUSTEES, REPORT
We are still working closely in partnership with 5* Ribby Hall Village, Narrow Boat Holidays and The
Brickhouse Farm. We have secured companies and groups that we are working closely with as their
charity partner including local sports team51 public houses and businesses.
T•r•
ini don•tlDM. lo mw•
t¢pi fr¢thldrn•ndtMr
Tol
Flnanclal revlew
The results for the year and the Charity's financial position at the end of the year are shown in the
attached financial statements.
Pollcy on reserves
The Board and the Management Team recognise the need to develop a more substantial level of
unrestricted reserves to secure the company's future viability but are aware that in the charitable sector
this is not always possible or desirable.
The Board are agreed that reasonable levels of unrestricted reserves are required to finance working
capital needs to fund the time delay in receivingthe pledge to receivingthe actual donation,
The board have agreed we need to downsize our premises and we are cvrrently looking for smaller
premises.

TREWAN SANDS CHILDREN'S TRUST
TRUSTEES, REPORT
Flnanclal Instruments
Credit risk
The ChariV5 principal financial assets are bank balances and cash.
The credit risk on liquid funds is limited because the counterparties are banks with high credit-ratings
assigned by international credit-rating agentie5.
Llquldlty rfsk
In order to maintain liquidity to ensure that Sufficient funds are available for ongoing operations and
future developments, the Charity uses its unrestricted reserves.
Statement of trustee5' re5ponsibllltle5
The trustees (who are a150 the directors of Trewan Sands Children'5 Trust for the purposes of company
lawl 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 Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and
Republic of Ireland.
Compary law requires the trustees to prepare financial statements for each financial year. 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 resource5, including its income and expenditure, of the charitable company for that
period. In preparing these financial statements, the trustees are required to:
select suitable accounting policie5 and apply them consistently;
observe the methods and principles in the Charities SORP.
make judgements and estimates that are reasonable and prudent;
State whether applicable accounting standards, comprising FRS 102 have been followed, subject to
any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless It is inappropriate to presume
that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can 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 Companies Act 2006. They are also responsible for
safeguarding the assets of the charitable company and hence for taking reasonable steps for the
prevention and detertion of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial
information included on the charitable company's webslte. Legislation governing the preparation and
dissemination of financial statements may differ from legislation in other jurisdiction5.

TREWAN SANDS CHILDREN'S TRUST
TRUSTEES, REPORT
The annual report was approved by the trustees of the charity on 29 January 2026 and signed on its
behalf by:
Mrs Louise Dawson
Trustee

TREWAN SANDS CHILDREN'S TRUST
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
I report to the charity trustees on my examination of the accounts of the Company for the year ended
31 March 2025.
Responsibilities and basis of report
As the chariws trustees of the Company land also its director5 for the purposes of comp3ny13wI you
are responsible for the preparation of the accounts in accordance with the requirements of the
Companies Act 20061'the 2006 Act'l.
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
your charity's accounts 35 carried out under section 145 of the Charities Act 20111'the 2011 Act'l. In
carrying out my examination I have followed the Directions given by the Charity Commission under
section 14515llbl of the 2011 Att.
Independent examlnerfs statement
I have completed my examination. I confirm that no matters have come to my 3ttention in connection
with the examination giving me cause to believe:
l. accounting records were not kept in respect of Trewan Sands Children's Trust as required by
section 386 of the 2006 Act,. or
2. the accounts do not accord with those records- or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other
than any requirement that the accounts give a 'true and fair view, which is not a matter considered
as part of an independent examination: or
4. the accounts have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities [applic3ble to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland IFRS 10211.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be dr3wn in this report in order to enable a proper understanding of the accounts to be
reache
Peter Nicol Bsc FCA
Independent Examiner
ICAEW
Tower House
269 Walmersley Road
Bury Lancashire BL9 6NX
29 January 2026

TREWAN SANDS CHILDREN'S TRUST
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 MARCH 2025
(INCLUDING INCOME AND EXPENDITURE ACCOUNT
AND STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES)
Unrestrlrted
funds
Total
2025
Total
2024
Note
Income and Endowments from:
Donations
206,592
203
206,592
203
204,535
189
Investment income
Total Income
206,795
206,795
204,724
Expendlture on:
Raising funds
Charitable activities
{54,357)
1145,374)
(54,3571
{145,374)
149,072)
(139,384}
Total Expenditure
(199,731)
{199,731)
(188,456)
Net income
7,064
7,064
16,268
Net movement in funds
7,064
7,064
16,268
Reconclllatlon of funds
Total funds brought forward
18,900
18,900
2,632
Total funds carried forward
16
25,964
25,964
18,900
All of the charity's activities derive from unrestricted continuing operations during the above two
periods.
The funds breakdown for 2024 15 Shown in note 16.

TREWAN SANDS CHILDREN'STRUST
BALANCE SHEET
AS AT 31 MARCH 2025
(REGISTRATION NUMBER: 06542380)
2025
2024
Note
Current assets
Debtor5
12
24,627
23,560
24,627
28,840
Cash at bank and in hand
13
48,187
53,467
Creditors: Amounts falllng due withln one year
14
(11,7591
(22,331)
Total assets less current Ilabllitles
36,428
31,136
Credltors: Amounts falllng due after more than one year
15
(10,4611
(12,236)
Net assets
25,967
18,900
Funds of the charfty:
Unrestrlrted Income funds
Unrestricted
25,964
18,900
Total funds
16
25,964
18,900
For the financial year ending 31 March 2025 the charity wa5 entitled to exemption from audit under
Section 477 of the Companies Act 2006 relating to small companie5.
Directors, responsibilities:
The members have not required the charity to obtain an audit of it5 accounts for the year in question
in accordance with section 476; and
The director5 acknowledge their responsibilitie5 for complying with the requirements of the Act with
respect to accounting records and the preparation of accounts.
The financial staternents on page5 9 to 23 were approved by the tru5tee5, and authorised for issue on 29
January 2026 and signed on their behalf by:
Mrs Louise Dawson
Trustee
io

TREWAN SANDS CHILDREN'S TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
l General Infomiatlon
The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have
share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets
of the charity in the event of liquidation.
The address of its registered office is:
Pennine House
Pennine Business Park
Pi1sWOrth Road
Heywood
Lancashire
OLIO 2TL
2 Accounting pollcles
Summary of sl8nlflcant accountlng policles and key accountlng estlmates
The principal accounting policies applied in the preparation of these financial statements are set out
below. These policies have been consistently applied to all the years presented, unle55 Otherwise stated.
ststement of compllance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities:
Statement of Recommended Practice (applicable to charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021) (issued in
October 2019) - (Charities SORP IFRS 1021), the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 1021 and the Companies Act 2006.
Basis of preparatlon
Trewan Sands Children's Trust meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or tran5artion value unless otherwise stated in the
relevant accounting policy note5.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a
going concern nor any 518nificant areas of uncertainty that affect the carrying value of assets held by the
charity.
Exemptlon from preparln8 a cash flow statement
The charity opted to early adopt Bulletin I published on 2 February 2016 and have therefore not
included a cash flow statement in these financial Statements.
li

TREWAN SANDS CHILDREN'S TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Income and endowments
All income is recognised once the charity ha5 entitlement to the income, it is probable that the income
will be received and the amount of the income receivable can be measured reliablv.
Donatlons and legacles
Donations are recogni5ed when the charity has been notified in writing of both the amount and
settlement date. In the event that a donation is subject to conditions that require a level of performance
by the charity before the charity is entitled to the funds, the income is deferred and not recognised until
either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of
the charity and it is probable that these conditions will be fulfilled in the reporting period.
Expendlture
All expenditure is recognised once there is a legal or construttive 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 cost5 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.
Ralslngfunds
These are costs incurred in attracting voluntary income, the management of investments and those
incurred in trading activities that raise funds.
Charltable artfvltles
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 indirert nature necessary to support them.
Grant pmvlslons
Provisions for grants are made when the intention to make a grant has been communicated to the
recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.
Support costs
Support cost5 include central function5 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 cost5 by their usage.
12

TREWAN SANDS CHILDREN'S TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Taxation
The charity 15 considered to pass the tests set out in Paragraph I 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
categorie5 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 exclusNely to
charitable purpose5.
Tanglble fixed assets
Individual fixed a55ets are initially recorded at cost, less any subsequent accumulated depreciation and
subsequent accumulated impairment losses.
Depreciatlon
Asset class
Motor vehicles
Depreclatlon method and rate
25% straight line
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are
measured initially at fair value, net of transaction costs, and are measured subsequently at amortised
cost using the effective interest method, less any impairment.
Cash and cash equlvalents
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.
Trade Credltors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary
course of business from suppliers. Accounts payable are classified as current liabilities if the charity does
not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor
for at least twelve months after the reporting date. If there is an unconditional right to defer settlement
for at least twelve months afterthe reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amorti5ed
cost using the effective interest method.
13

TREWAN SANDS CHILDREN'S TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Borrowlngs
Interest-bearing borrowings are initially recorded at fair value, net of transaction cost5. Interest-bearing
borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net
of transaction cost5, and the amount due on redemption being recognised as a charge to the Statement
of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest
payable and Similar charges.
Borrowing5 are classified as current liabilities unle55 the charity has an unconditional right to defer
settlement of the liability for at least twelve months after the reporting date.
Fund strurture
General unrestricted funds are funds that can be used in accordance with the charitable objects at the
discretion of the Trustees.
Designated unrestricted funds are funds set aside by the Trustee5 Out of unrestricted general fund5 for
specific future purposes or projects.
Restricted funds are funds that can only be used for particular restricted purposes wihtin the objects of
the charity- Restrictions arise when specified by a donor or when funds are applied for, for particular
restricted purposes.
Financial Instruments
Closslficatlon
Financial assets and financial liabilities are reco8ni5ed 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 contrattual
arrangements entered into. An equity instrument is any contract that evidence5 a residual interest in the
assets of the charity after deducting all of its liabilities.
14

TREWAN SANDS CHILDREN'S TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Recognltlon ond meosurement
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 initiallv
measured at fair value Iwhich is normalty the transaction price excluding transaction cost5), 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.
Financial assets and liabilities aTe only offset in the statement of financial position when, and only when
there exists a legally enforceable right to set off the recognised amounts and the charity intend5 either
to settle on a net basis, or to realise the a55et and settle the liability simultaneou51y.
Financial assets are derecognised when and only when al the contractual rights to the cash flows from
the financial asset expire or aTe settled, b) the charity transfers to anotheT 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 risk5 and rewards of ownership, has transferred control of the a55et to another party.
Financial liabilities are derecognised only when the obligation specified in the contrart is discharged,
cancelled or expires.
3 Income from donatlons
Unrestricted
funds
General
Total
funds
Donation5 and legacies,,
Gifts and donations
Gift aid reclaimed
182,147
24,445
182,147
24,445
Total for 2025
206,592
206,592
Total for 2024
204,535
204,535
15

TREWAN SANDS CHILDREN'S TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
4 Investment Income
Unrertricted
funds
General
Total
funds
Interest receivable and similar income,.
Interest receivable on bank deposits
203
203
Total for 2025
203
203
Total for 2024
189
189
5 Expendlture on raislng funds
a) Costs of generatlng donatlons
Unrestrlrted
funds
Total
2025
Total
2024
General
Wages and salaries
Social secutiry costs
Employer5 pension
Fundraising costs
Telephone and fax
49,119
408
49,119
408
43,568
370
405
405
412
130
4,295
130
4,295
216
4,506
54,357
54,357
49,072
16

TREWAN SANDS CHILDREN'S TRUST
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
6 Expendlture on charltable actlvlties
Unrestricted
lunds
General
Total
2025
Total
2024
Grant funding of activities
Trustees remuneration
45,963
55,400
1,196
377
45,963
55,400
1,196
377
40,491
55,4Th)
1,265
377
Trustees social security
Trustees employers pension
Rent
24,085
1,007
484
24,085
1,007
21,723
2,447
406
Light, heat and power
Insurance
Repairs and maintenance
Telephone and fax
Computer software and maintenance c05ts
Printing, postage and stationery
Equipment le35ing
Sundry expenses
Motor expenses
Car leasing expenses
Independent examiner's fee
Accountanq fees
Bank charges
Bank interest
Loan interest
971
971
134
150
150
603
603
501
697
697
944
2,714
483
2,714
483
3,288
918
2,391
2,852
3,300
263
2,391
2,852
3,300
263
3,043
2,753
3,300
170
1,984
1,984
1,525
445
445
697
145,374
145,374
139,384
17

TREWAN SANDS CHILDREN'S TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
7 Grant-maklng
Analysls of grants
Grants to Indivlduals
2025
2024
Analysls
Holidays and events
48,557
40,491
18

TREWAN SANDS CHILDREN'S TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
8 Net Incomlngloutgolng resources
Net incoming resources forthe year include:
2025
2024
Operating leases- other assets
Trustees remuneration
29,651
55,400
3,300
27,764
55,4Th)
3,300
Accountanry fees- independent examination
9 Trustees remuneratlon and expenses
During the year the charity made the following transaction5 With trustee5:
Mr Andrew Dawson
Mr Andrew Dawson received remuneration of £18,800 {2024: £18,800) during the year.
Consent under clause 5.2.5 of the Memorandum of Association was received from the Charity
Commission on 9th June 2008 allowing the charity to employ Mr A Dawson. These payment5 were made
in respect of management services to the charity.
Mrs Louise Dawson
Mrs Louise Dawson received remuneration of £36,600 {2024: £36,600) during the year.
Consent under clause 5.2.5 of the Memorandum of Association was received from the Charity
Commission on 9th June 2008 allowing the charity to employ Mrs L Dawson. These payment5 were
made in respect of management services to the charity.
No trustee5 have received any reimbursed expenses or any other benefits from the charity during the
year.
19

TREWAN SANDS CHILDREN'S TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
10 Staff costs
The aggregate payroll costs were as follows..
2025
2024
Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs
104,519
1,604
782
98,968
1,635
789
106,905
101,392
The monthly average number of persons {including Senior management / leadership team) employed by
the charity during the year expressed as full time equivalents was as follow5..
2025
2024
No
Management
Administration
No employee received emoluments of more than £60,000 during the year.
20

TREWAN SANDS CHILDREN'S TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
11 Taxatlon
The charity is a registered charity and is therefore exempt from taxation.
12 Debtors
2025
2024
Prepayments
Other debtors
627
24,000
627
24,000
24,627
24,627
13 Cash and cash equlvalents
2025
2024
Cash on hand
Cash at bank
1,079
22,481
1,079
27,761
23,560
28,840
14 Credltors: amounts fallln8 due wlthln one year
2025
2024
Bank loan5
Trade creditors
other taxation and social security
other creditors
1,775
(6131
1,398
4,620
4,579
10,203
6,720
5,408
Accruals
11,759
22,331
IS Credltors: amounts falllng due after one year
2025
2024
Bank loans
10,461
12,236
21

TREWAN SANDS CHILDREN'S TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
16 Fund5
Balance at I
April 2024
Incomlng
resources
Resources
expended
Balance at 31
March 2025
Unrestrlcted
General
18,9QKI
206,795
(199,731)
25,964
Balance at I
Aprll 2023
Incomlng
resources
Resources
expended
Balance at 31
March 2024
Unrestrlcted
General
2,632
204,724
(188,4561
18,900
17 Analysls of net assets between funds
Unrestrlcted
Total funds
2025
General
Current assets
48,187
{11,759)
{10,461}
48,187
{11,759)
{10,461)
Current liabilitie5
Creditors over I year
Total net assets
25,967
25,967
Unrestrlcted
Total funds
2024
General
CurTent assets
53,467
122,331)
112,236}
53,467
{22,331)
(12,236)
Current liabilities
Creditors over l year
Total net assets
18,900
18,9LK>
22

TREWAN SANDS CHILDREN'5 TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
18 Related party transactlons
19 Controlling entlty
The ultimate controlling party is the Tru5tee5 who are all directors of the company.
23