Charity Number 1137409 Company Number 7340518 ROALD DAH MaTrvee£oks Chlldtell'• ChArlty Roald Dahl's Marvellous Children's Charity Report and Financial Statements Year Ending 31 March 2024 Roald Dahl's Marvellous Children's Charity Index Page Charity Infonnation Report of the Trustees Ind8P8ndent Auditors, Report 15 statement of Flnanclal Actlvltles Balance Sh88t 20 Statem8nl of cash flows 21 Notes to Ihe Financlal Statements 22 Roald Dahl's Marvellous Children's Charity Charity Information: Royal Patron Her Majesty The Queen Presidents Dame Felicity Dahl Sir Quentin Blake Patrons Maddie and Theo Dahl Dame Joanna Lumley DBE rim Minchin Donald StuThock Dame Julie Waltsrs DBE Claudia Winkleman Trustees and Dlrectors The dir8Ctors of the charitab18 company (the charity) are its trustses for the purpose of charity law. The trustees and officers seNing during the year and Sin￿ the year end were as follows: Alex Hyde-Parker (Chair) Michelle Johnson Ivic8-chair) (r8sign8d 25 June 2024) Grace Andrews (appointed 30 June 2023) Rachelle Broadley (Vlce-chair & Chair of HR & Govemance Cornmitt88 from 25 Jun8 2024) Kathryn Evans (appointed 18 May 2023) Suzannah Goodchild (appointed 18 May 2023) Ben Grist (Chair of Finance & Investments Committee) Rob Halkyard (Chair of Fundraising & Communlcatlons Comrnlttee) Claire Hollands (appointed 30 Jun8 2023) Jodi Johnson (Chair of Programmes Committee) Mlchael Marsh (appolnt8d 30 June 2023) Sanjiv Sharma Dr. (appoin18d 30 Jun8 2023) Helen Thomson (appoint8d 30 June 2023) Company Secretary Mark Tumer Registered Offlce 17, Chiltam Business Centr8 63-65 Woodslde Road Amersham Buckinghamshir8 HP6 6AA Company Number 7340518 Charity Number 1137409 Website www.roalddahlcharity.org Auditors SCB(Accountants) Ltd 31 Sackville Street Manchester M13LZ Bankers CAF Bank Llmlted 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Investment Managers Rathbones Inveslment Managers Limited 8 Finsbury Circus London EC2M 7AZ Sollcltors Taylor Wessing 5 New Street Square London EC4A 3TW Roald Dahl's Marvellous Children's Charity TRUSTEES, REPORT (INCWDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 Chair's Report l am delighted to r8POrt that our mar¥Ellous charity has contlnued to bulld on its vital work, with now more than 150 Roald Dahl healthcare professionals providing specialist care to children with complex medical conditions across the UK. Our Roald Dahl Nurses support over 36,000 seriously ill children and young people, providing a vital lifeline to th6m and their families, supporting them both dinically and emotionally. Their expertlse and commitment have led to a significant reduction in unnecessary hospitsl admissions, A&E visits, and consultant appointments. We are inspired by their kindness. their dedication and coordination of care for the children and the families, how they advocate on their b6half, and how they educate the wider communlty about thelr pat18nt's conditions. Importantly. we are filling the gaps to provide the rAre Ihat chlldren wlth Gomplex medical conditions and their families desperately need. The economic climate continues to prove thallenglng for all charities, but our teams have continued to work with agility and flexibility, both In our fundraising activities and in the programmes and services offerad to both the familias and our nurses. Our MaNellous Family Support Ser¥ices have gone from strength to strength, releaslng more than £2 million in unlocked benefts for over 500 families 81n￿ its establishment three years ago. A new seDiice piloted durlng the last year, the Marvellous Emotional Support Service, has proved extremely beneficial and will now b8 d8V81oped further. This s8Nice provides a welcome space for parents to share advice, leam from each other and f88118ss isolated. W8 also continue to grow our professional development and leadership trainlng programme for Roald Dahl Nurses, which are very popular and highly valued. Followlng the sale of Roald Dahl Story Company to Neffilx In 2021, our core funding has changgd from an annual donation to a one-off grant to be used to fund the charity's core costs. Thls grant has been used to create an endowment for operational costs, to provlde core funding for as many years as posslble, ensurfng that 100% of philanthropic income continues to b8 used to support our charitable programmes. On behalf of the truste88. I would like to say a heart-felt thank you to our many supporters, including Roald Dahl Story Company and the Fantastic Peach Foundation, without whose generosity we could not continue our important work. I thank our dedicated staff at the chaiity who work tirelessly to achieve our goals. I would also like to express our gratitude to our Royal Patron, Her Majesty Queen Camilla, Dame Felicity Dahl our Founder and Co-President, and co-President Sir Quentin Blake and our other patrons, whose continued support has such a positive impact on the children, famllles and nursas they me6t and th8 awareness they secure of our vital work. l am grateful to my fellow Trustees for thelr support and commitment to the charity and was pleased to welcome *veral n6w Trust88s during the year. I would like to reconl a special note of appreciation to Michelle Johnson. who retired as a Trustee after nine years on the Board, most recently as Vice Chair. Her wisdorn, judgement and advice has been Invaluable to the Board as a whole and to me personally as Chair. Thore ara definitely challenges ahead, however l am confident that the charity r8malns In good shap8 and will conlinu8 to achieve even more to help 58tiously children across the UK in the year ahead. Alex Hyde-Parker, Chair 12 November 2024 Roald Dahl's Marvellous Chlldren's Charlty TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THEYEAR ENDED 31 MARCH 2024 The trustees present their annual report and financial statements for tha year ended 31 March 2024. The finandal stst6ments have been pr8par6d in accordance with th8 aGcounting pollcles set out in note 1 to the financial statements and comply with the charitable companvs M8morandum and Articles of Association, the Companies Act 2006 and "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 (FRS 102)" (effective 1 January 2019). Our Purposes and Actlvltles Our Vislon Every child living with a complex, lifelong illness deseNes a Roald Dahl Nurse to help them lead a more marvellous lrfe. Our M1881on To p￿VIde specialist nurses and support for children living with complex, lifelong conditions. Our Key Strateglc Charftablo Alm To Improv8 th8 h8althcar8 outCOrn8s and r8sillence of children and their fami1188 Ilvlng wbth complex, lifelong, and under-funded conditions. Strateglc outcomes to achleve: 1) Improved quality of care 2) Improved experience of care 3) Improved efflclency and cost4ffectlveness in care 4) Improved re81llen￿ of serlou8ly111 chlldren and thelrfamllles Introductlon The Roald Dahl's Marrfelk)us Children's Charity is a UK wide charity providing specialist nurses and support ft)r children with complex, lifelong conditions. Roald Dahl Nurses dedicated senlor nurs8 speclallsts established through the charlty In partn6rship with the NHS to who help families by providing cnordinated, dedicated, cllnical and holistic care. They are a conslstent presence in the chlld's Ilfe from initlal diagnosis through to transition to adult se￿1￿$. They don't Just provlde care and advice; they reassure and ar8 a pillar of strength in times of uncertainty. We be118ve that every seriously ill child d6s8rvas a Roald Dahl Nurse. Roald Dahl's Marvellous Children's Charity TRUSTEES, REPORT IINCLUDING DIRECTORS. REPORn FOR THE YEAR ENDED 31 MARCH 2024 Achlavèments and Parfomiance In 2023-2024 Charltable Programmes Roald Dahl Specialist Nurs8s posts At 31 March 2024, there were over 150 Roald Dahl h68lthcare professionals in posts across the UK specialising in fi81ds such as epilepsy, neurology, haematology, gastroenterology and transition of ￿re. We have continued to introduce opportunities for specialist children's nurs83 in 8xisting positions to become a Roald Dahl Nurse, so that even more seriously ill children and their famllles ar8 SUPPOrted by tha charity. Tralnlng, development and lead8rshlp for Roald Dahl Speciallst Nurses The charity remains committed to support th8 tralnlng and development of its Roald Dahl Nurses, helplng to develop and retain their posilions as leaders in paediatric care. Our support includes a digital plafft)rm for both Roald Dahl Nurses and their lin8 managers to giv8 access to our knowledge library, as w811 as leadership and personal development benefits through our membership of the Florence Nighlingale Foundation Academy, ragular workshops and training courses. arKI individual educatlonal grants. We held a very successful Roald Dahl Nurses, Conference in October 2023, which was attended by 109 of our nur8es and leading healthcare professlonals. Nurse.led Innovatlon Nurs8l8d Innovation is an important part of improvlng the quality and experience of health care these seriously children receive. We work closely with our Roald Dahl Nurses to encourage creativity in problem solving and to ensure that there is Spa￿ to bring ideas into reality. In 2023 we started funding a part-time senior children's nurse post to work on our innovation project on CMC Leadership. From our'lnventlng Room, programme, which allows us to r88pond to suggestions from our nurses while th8s8 can 0ft8n be modest, they nevertheless bring improvements to make life easier for patients and their families we developed for example a board game for sickle ￿11 patients and families. There is often a lack of understanding, knowledge and sometlmes a stlgma for famili8s associated with this condltlon and thls game whlch was a board gam8, card game and online, provlded a practlcal and clear way to communicate about the condition. Support for our beneficiarles and thelr famllle8 Our Marvellous Flnanclal Support S8rvic8 has now been running for three years and has provided support to around 528 families UP to the end of the flnancial year March 2024. The service has secured £1,178.790 for families, with a further £929,273 expected, totalling £2,108,063 in unlocked benefits since the start of the project. This highlights the huge value this service brlngs In helping families to unlock welfare benefrts for which they are eligible. In the 2023-2024 financial year, we saw an increase of around 480h in the number of families accessing the service, with a total of 246 referrals. compared to 166 the previous year. This is partly due to the increase in the number of Roakl Dahl Nurses who are signposting families to us and raising awareness of the serrfice, but it also reflects the continuing impact of th8 Cost of living. Roald Dahl's Marvellous Children's Charity TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORn FOR THEYEAR ENDED 31 MARCH 2024 Following a pilot and positive evaluation of our new Mapdellous Emotional Support Seniice, which runs éducational workshops and peer support programmes, wa wlll be continulng to develop this service. These peer-to-peer workshops have provided a space for parents to share their children's stories and worries With others in similar situations, sharing advic8 and making them feel less isolated. Fundralslng Roald Dahl's Marv811ous Childrerb's Charity is committed to ensuring that our fundraising is legal, open, honest and respectrul. We are a member of the Fundraising Regulator, adhere to their Fundraising Code of Conduct, and do all we can to monitor and 8nsur8 that fundrais8rs, volunteers and third parties working with us to raise funds also comply with the Code of Fundraising PRctice. Our Marrfellous Fundraislng Promlse is that: W8 are committed to high stsndards; We are clear, honest and opèn; W8 ar8 respecfful; We will be fair and reasonabl8; and Wa will be accountable and responsible. We are enomiously grateful to all our supporters including individual donors, corporate organisations or trusts and foundatlons. Every amount ralsed Is crltical to allow us to deliver our much-needed care and support for Seriously ill children and thelr famllles. Marketing and Communlcatlons Our marketing and communications activty is vital to raise awareness of the charity's work and to attract and Ongage supporters. Promotlons and campaigns rnn throughout the year, including the 'Do Something Marvellous, appeal in May, which highllghted famlly storles and focused on fundraising for new CMC Specialist Nurses. On International Nurses Day on 12 May ￿l@britieS and influenc8rs paid tributa to Roald Dahl Nurses. reaching an extensive audience, particularfy via social media. We are particularty grateful to our Patron Her Majesty The Queen for hosting another Christmas visit to Clarence House for some of the children we support. As well as giving the children a very special day, this also provlded a great deal of publlcity to promote th8 charity. Our Paopl6 None of the charity's work could happ8n without the skills, abilities and dedication of our colleagugs. We are committed to investing in and continually improving the capabilities of our team through robust recruitm8nt and induction, wilh ongoing training and development opportunities. Colleagues meet regularfy as a whole team to share updates and Ideas and to enhance teamwork. and we have dear policies and procedures in place to help colleagu8s work eff6Ctively. We regularly undertake employee surveys to monitor how colleagues are feellng and what actions may be needed to improve effectiveness. Thank you too to our volunteers who help shar8 the load and give thair time for free. Roald Dahl's Marvellous Children's Charity TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THEYEAR ENDED 31 MARCH 2024 Flnanclal summary The charity re￿iVed a one-off of £10,000,000 grant from the Fanlastic Peach Foundation; foundation established to distribute a percentage of the proceeds from tha sale of the Roald Dahl Story Company to Nefflix in 2021 to charitable organisations. This grant replaces the annual grant for cor8 costs from the Roald Dahl Story Company, and was used to set up restrided endowment of £9.5M for the charity's long-temi sustainability and to continue covering our core C£)sts and overheads. The charity also created a fund of £500.000 for fvture speclal charitable projects. Thanks to this endowment, We can ensur8 that, for the foreseeable future, all income from our fundraising efforts will be invested directly into meeting the urgent need for more support for children living with complex and Ilfelong illnesses. Our futur8 plans 2024-2027 Our strateglc focus Is anchored In a robust suite of charitable programmes deslgn8d to catalyse systemlc change and improve outcomes for chlldr8n wlth comp18x, lifelong conditions. Moreover, understanding the Impact of our work is crucial to achieving our overarching goals. Charltablo Programrnes Our largeted programmes alm to expand our network of specialised Roald Dahl Nur888, enhance their skills sets, foster innovation in children's healthcare, and offer comprehenslve family support. We will do this through: An emphasis on children with medical comp18xity (CMC), reflecting our commitment to addresslng gaps in heallhcare provision. Thls focus alms to optimise healthcare outcomes for children who have the most complex and1rf8long conditions. Expanding our nurses, network through the adoption of additional Roald Dahl Nurses, thereby amplifying our raach and impact more quickly than by solely establlshlng new nursgs. Promoting and supporting Roald Dahl Nurses to become leaders and experts in their speciallsms. We will provide relevant professional developm8nt opportunities and educational grants and provide emotional support sesslons to the network to increase their resilience and emotional wellbeing. We will provide engagement and networf(ing opportunities for Roald Dahl Nurses and host a Roald Dahl Nurses conferen￿ in 2025. Championing specialist nurse-led innovation in children's healtho3re. We will provide 18adership for the ernerging CMC Nurse network, focusing on providing an infrastructure to optimise their impact. We will respond to relevant and feasible nurse or family-led Innovatton that will improve quality or axperlence of care for children with lifelong, complex illnesses. Providing additional support to families wlth chlldren who have lifelong, complex illnesses. Our 'Marvellous Family Support Servlce, wlll be avallable to the families of the chlldren under the care of our Roald Dahl Nurses. It will indude financial and emotional support, a programme of relevant workshops and training, peer support and friendship opportunities and continue to listsn to our thildr8n and famllles to shape and co-produce the support services we offer. Roald Dahl's Marvellous Children's Charity TRUSfEES' REPORT (INCLUDING DIREcfoRS' REPORT) FOR THE YEAR ENDED 31 MARCH 2024 Impact Measurement We hav8 developed an Impact Measurement fram8V￿rk, designed to rigorously monitor and evaluate the langible benefits we hope to bring to children and their families, th6roby informing our stralegies for contlnuous improvement. We will increase our us8 of the Outcom8 monitoring tool to capture meaningful feedbad( and outcomes from our families independent of Ihe Roald Dahl Nurses. We will contlnue to ensur6 r8gular and comprehensive r8POrting from nurses In thelr flrst Iwo years of contract. We will continue to conduct a robust audit of our nurses. outputs, outcomes and feedback to infonm futur8 programmas. Wa will commission nurse-led research into the models of ¢2re provided by CMC Nurses, along with the Impact on the children and their families. We will conduct annual consultations to 8nsur8 the family's volce and co-productlon of ongoing and future services. We will develop 8 tool to Captu￿ the voice and participation of chlldren and young people, ensuring the inclusion of thos8 With communication difficulties. We will work with r8levant stakehold8rs and subject-matter experts. We will 8nsur8 evaluation of each programme spend. We will undertake qualltatlve evaluation. Operational With all the abov8, we need th8 raise the vital funds to underpin our work. We ￿ntInue wlth a robust Income strategy. Indudlng philanthropy and special events programm8s; fundraising appeals and further work around schools and long8r-t8rm sustainabl8 relationships. Our paramount goal is to 8ugmenl the fsnancial slability of the charity and to facilitate sustainable growth to fulfil our ambitious objectives. Our overarching financial ambitions are to maximise the retum on the charity's assets; to malntaln suffldent Ilquldlty to ma8t obligations as they fall due; and to 8nsure that the charity's assets are secure. Through our Communications and Marketing stratggies, we aim to critically evaluat8 our brand, craft compelling content. and broaden our reach to foster stronger connections with our audience. Our guiding principle is to focus on impactful areas and activiti8S that hold the potsntial to fijrther in￿rne generation, thus enabling us to fvrther our mission. In relation to our colleagues, we have launched a positive culture plan with a focus on improving team effectiveness, workload demand and control and how change Is managed and communicated. Much work has already b88n done to tackle these prioriti8s, and this will be a continued focus, with regular reviews at teatn m88tings and through staff surveys. Our gov8mance ambitlons ara to ensura a clear stralegy, mission and puwse, to provid8 good leadership; to demonstrate equality, diversty and indusivity. to be transparent and accountable, and to manag8 risk effectiV81y. io Roald Dahl's Marvellous Children's Charity TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THEYEAR ENDED 31 MARCH 2024 Raserves Pollcy and Golng Concem The Charity has met its key objective to bring the reserves down to level considered sufficient to allow the charity to operat8 eff8CtÉvely, but wlthout tying up funds unnecessarily. The Trustees consider an unrestricted reserve providing operational cover of between six and 8ight months as necessary. The Charity saw ils unrestricted reser¥es increase slightly from £398k to £474k wlth an operational cover of 4 months. Tho Tmstees consld6r, wlth the funds racaived from the Fantastic Peach Foundation to COV8r core costs, the curr8nt reserves towards the lower end of the range to be at a pwdent level to support its current level of expenditure and future commitments. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng Document Roald Dahl's Marvellous Children's Charfty (RDMCC) is a company limited by guarantee governed by its Memorandum and Artic18s of Association (last amended 26 June 2024). It is registered as a charlty In England and Wales with the Charity Commission. Board of Truste8S The Board of Trustees (Board) is ultimately responsible for the ov8rall control and strategic directlon of th8 charity and for the protection of its assets. Day-lo-day responsibility for runnin9 the charity is delegated to Ihe Chief Executive and the Senior Leadership Team. The trustees are also dlrectors under company law and are our company members. They are appointed by the Board for a term of three years and nomally serve a maxlmum of thr88 tsmis. The trustees all glva their time to the Charty on a voluntary basls and receive no r8muneration. Out-of-pod(et expenses may be reimbursed. Details of directors, expenses and related paty transactions are disdosed in note 18 to the accounts. Trustee Inductlon and fralnlng The Charity has a wrilten role dascrlptlon for trustees. Prospectlv8 candidates generally 8ubmit a CV and a letter of appllcatlon and are then interviewed. In recruiting new trust88s, the Board looks for Indlvlduals wlth skllls, experience and connectlons of value to the Charity and whlch are not represented amongst the existing trustees. All new trustees undertake an induction programme, along with additional and ongoing opportunities fortraining and meeting our b8neficiaries. As an example, in Sept 2023 trustees attended a workshop run by the Natlonal Council for Voluntary Organisations (NCVO) on the Charity Gov8mance Code. How the Board wo￿$ Th8 Board nomally meets thr8e times a year. and also hokls regular strategy days to help trustees and the executlve team focus in more depth on the charity's long-term strategic direction. The trustees have adopted a hybrid way of working, with Board meetings held in person and (xjmmittee meetings held virtually. Decisions and actions may also be ag￿ed by email between meetlngs when appropriate. li Roald Dahl's Marvellous Children's Charity TRUSTEES, REPORT (INCWDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 Board commlttees The Board has delegated specific responsibilities to its commtttèes, èach of whlth has detalled te￿S of reference and reports to the Board. The remit of th8 committ88s is r6viewed regularly to ensure they continue to work effectively. Following a thorough review in 2023, the previous three commlttees were expanded to four, as summarisèd b610w. The Flnancè and Invéstmént Committee 8nsur8s that the Charity's financial obligations are m8t and that RDMCC op8rates within legal and financial guidelines and legislation. It monitors flnanclal performance and budget. reviews our reserves strategy and policy; advises the Board on tha financial implications and risks of the Charity's strategic and policy objectives; ensures that adequate financial Gontrols and policies are in place; and advises th8 Board on appointment of auditors. The committee also recommends investment strategies and policies to the Board and monitors Ihe perft)mance of investment manag8rs and the Char5ty's investments. The Fundraising and Communications Committee focuses on fundraising, marketing and communications. It overs888 strategi8s, plans and p8rformanc8 in each of these ar8as and provides advice and input to Specific projects and campaigns. If allows trustees to examine specific issues within these areas in more detail than is possible within a full Board meeting. The purpose of the Programm8s Commltteo Is to monitor the Charity's charitable programmes and expenditure and to provide trustee input into pot6ntlal future programme Inrtiatives. The committee also holds particular responsibility for overseeing the Charity's safeguarding policy. Safeguarding is also a standing item at every Board meeting. The Human Resourcos and Govornan¢e Commlttee covers issues relating to the Charity'8 employees, including developing and approving strategic HR activilies and policies, monitoring HR activities and equity, diVe￿Ity and indusion to ensure alignment with best practice, and reviewing staffing levels and salaries in line wlth budgets and operational requirements. Tha committse also advises the Board on governance arrangements, induding ensuring that the Charity complies w(ch its legal obligations and its goveming document arKI is aligned to the Code of Good Govemance. The committee leads on undertaklng regular skills audits of the board to identify any additional specific areas of expertise that may be needed. ensures that the Charity's policies and procedures are kept up lo date. Related Partlos and Co.op8ration with Other Organisatlons None of our trust86s receiv8 remuneration or oth8r benefit from their work with the Charity. Any connection between a trus188 or s8nw)r manager of the charity with a supplier or partner of any kind must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. In th8 current year no such related party transactions wer8 reported. Pay Pollcy for Senlor Staff Remuneration for the senior leadership team is revlewed annually as with other employees. For this financial year, senior salary increases were based on Inflatlon rlses onty. In Ilne with all colleagues. There Is also a pay gradlng pollcy In place whlch allows staff to move up an In￿eMantaI scale. 12 Roald Dahl's Marvellous Children's Charity TRUSTEES, REPORT IINCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 Rlsk Management The Board of RDMCC and Executive both consider risks facing the charity and what it can do to mitigat8 them. Risk Registers ar8 revi8wed at every Board and Sub-committee meeting. Principal risks and response to them are: Reputational risk. The success of our charity is depend8nt upon the good name of the Roald Dahl'brand" The Board and Execultve ensure, therefore, that all new initiatives ar8 properly thoughtthrough and that theyare in keeping with brand valu8s. The Charity liaises closely with other Roald Dahl organisations, including the Roald Dahl Story Company Limited. Financial Risk. Our sources of finance are presented above and in our detsi18d accounts. Charitable exp8nditure is often committed for a cDnslderable perlod, up to two years, and every effort is made to match income to our expenditure. As many grant-making Trusts will only commit for one year in advance, however, thls is not always possible, and vrfe hava b68n obliged to commlt reserves to ensure that 8xp8nditur8 commitments are met. Apart from committing reserves, the Board is also keen to increase the 8xt8nl of individual and community giving so that future income is more predictable. Counterpaty risk. Th8 Charivs principal pathers are NHS Trusts. Our current parth8ring modal requires beneficiary trusts to commlt fundlng for new paediatric nurse posts for 2-3 years after the end of the Charity's funding period. Whilst most Trusts are very willing in principle to do this, financial pressures on them mean that they are not always able to provlde such a commitment. The Board and Executive is aware of th18 and are working with NHS Trusts to find funding fonnulae that satisfy both parties. Public benefit The trustees (￿nrIMi that they have complled wlth thelr duty under the Charltles Act 2011 to have due regard to the public benefit guidanc8 published by the Charity Commission in determining the activities undertaken by the charity. Truste8s' rnsponsibilltles ststement The truste88 (who ar8 also directors of Roald Dahl's Marvellous Chlldr8n's Charity for the purposes of company law) are responsible for preparing th8 Trustees, Annual Report and the financial statements in accordan￿ with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accountlng Practice). Company law requires the trustées to prepare financial statements for each flnandal year, which give a true and fair vi8w of the slate of affairs of the charitable company and of the incoming resources and application of resources, including the income and expendilure, of the charitable company for that period. In preparing these financial statements, the trustees are required to: 8818Ct suitable accounting policies and then apply them consistently; observe the m8thods arKI principles in the Charities Statement of Recomm8nd8d Practice (SORP); make judgements and eslimates that are reasonable and prudent; 13 Roald Dahl's Marvellous Children's Charity TRUSTEES, REPORT (INCWDING DIRECTORS, REPORT) FOR THEYEAR ENDED 31 MARCH 2024 state whether applicable UK Accounting Standards have been followed, subject to any material departures dlsclosed and explaln8d In the financial statement; prepare the financial statements on the going concem basis unl888 it is inappropriate to presume that the charitable company will continue in operation. The trusteas are responsible for keeping adequat8 accounting r8cords that dlsclose with reasonable accuracy at any time the financial position of the charitab18 company and enable tham to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitab18 company and h8nc8 for tsking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for maintenance and integrity of the (x)rporate and financial infonnation included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in oth8r jurisdictions. Statement of dlsclosuro to Audltor In so far as th8 truste8s are aware: there is no relevant audit information of which the charilable company's audttors 8re unaware; and the truste88 have taken all steps that they ¢)ught to have taken to make themselves aware of any relevant audit infonnation and to establish that the auditors are aware of that information. Audltor In accordance with the companls articles, a resolution proposing that SCB (Accountants) Ltd. be reappointed as auditor of the company will be put at a General Meeting. This report has b88n prepared In accordance wlth the Special provisions of Part 15 of th8 Companles Act 2006 relatlng to small companles. The trustees, report was approved by the Board of Trustees and w8r8 signed on its behalf by: Al8x Hyde-Parker Chair 12 November 2024 14 INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF ROALD DAHL'S MARVELLOUS CHILDREN'S CHARITY Oplnlon We have audlted the financial stat8m8nts of Roald Dahl's MaNellous Children's Charity (the 'charitable Gompany.) for the year ended 31 March 2024 which comprise the Statement of Financial Activiti8s, Balance Sheet, Cash flow statement and notes to the financial statements, induding a summary of slgnlficant acwunting policies. The financial reporting framework that has been applied in thelr praparatlon Is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The FinanGial Repothng Standard applicable in the UK and RepubliG of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the flnancial slatements: giv8 a tru8 and fair view of the stat8 of the charitable companls affairs as at 31 March 2024, and of its incoming resources and appllGatlon of resources, Includlng Its Income and expenditure, for the year then ended; have been properly prepared in accordance with Unlted KSngdom Generally Accepted Accounting Practice; and have been prepared in accordan￿ with th6 r8qulrem8nts of tha Companies Act 2006. Basis for opinion We conduct8d our audit in accordance with Intemattonal Stsndards on Auditlng (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charitabl8 company in accordance with the ethical requirements that are relevant to our audit of the financial statements In the UK, Includlng the FRC'S Elhical Stsndard, and we have fulfilled our Other ethical responsibilities In accordance wlth these requirements. We believe that the audlt evldence VR have obtalned Is sufflclent and approprlate to provlde a basis for our oplnlon. Concluslons relatlng to golng concern In auditing the financial statements. we have concluded that the trustees, use of the golng concem basls of accounting In the preparation of the financlal ststem8nts is appropriate. Based on the work we have performed, we have not identffied any material uncertainti85 relating to events or conditions that, individually or collectively, may cast Stgnificant doubt on the charitable company's ability to continue as a going concem for a period of at18ast twelve months from when the financial stalements are authorlsed for Issu8. Our responsibilities and tha responsibilities of th8 trustees with respect to going concem are d8scrlb6d In the relevant S8Ctlons of thls report. Other infonnation The other infornation comprises the information included in the trustees, annual report, other Ihan the financial statements and our auditorfs report thereon. Th8 tru8t88s ara responslbl8 for the other infomation 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 fomi of assuranc8 conclusion thereon. Our responsibility is to read the other information and, In dolng so, consider whether the other infonnalion is materially inconsistent with the financial statements or our knowledge obtained in the course of the audil or otherwise appears to be mafjerially misstated. If we identify such materlal Inconslstencles or apparent material misstatements, we are required to detennine whelher thls glves rise to a material mlsstatem8nt in the financial ststements themselves. If, 15 INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF ROALD DAHL'S MARVELLOUS CHILDREN'S CHARITY (CONTINUED) ba88d on th8 work we have performed. we ￿nClUde that ther8 is a mat8rial rnisstat8ment of this other infomiation, we are required to report that fact. W8 hav8 nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our oplnlon, based on the work undertaken in the course of the audlt the Informatlon glvan in the Report of the Board of Twst8es for the financial year for whlch the tlnanclal statements are prepared is consistsnt witt) the financial ststements and has been prepared in accordance with appli(xble legal requirements. Matters on which we ar8 r8qulr8d to r8POrt by 8xception In the light of the knowl8dg8 and understanding of the charitable company and its environmant oblained in the cours8 of th8 audi( we hav8 not identified material misstatements in the financial statements as on 31 March 2024 and the trustses report. We have nothing to report in respect of the following matters in ralation to which the Companies Act 2006 requires us to report to you if, in our opinion: adequate accounting records have not bean kep( or returns adequate for our audit hav8 not been received from branches not visited by us. or the financial statements are not in agreement with th8 accounting records and retums; certain disclosures of directors, remuneration sp8cified by law are not made; or we have not received all the infonnation and explanatlons we require for our audit; or the truslees were not entitled to prepare the financial statements in accordan￿ with the small companie8, regime and take advantsge of th8 small rx)mpan i8S' gX8mption In preparlng the trustges. report and from the requirement to prepare a straleglc report. R•sponsibilities of the trustee8 As explained more fully in the trustees, responsibilities statement set out on page 13, the trustees (who are also the dlrectors of the charftable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they glve a true and fair view, and for such Internal control as the trustees determino is necessary to enable the preparation of financial statements that are free from materfal mlsststement, whether dua lo fraud or error. In preparing the financial statements, the trustees are responslble for assessing the charitable company's ability to ￿ntinUe as a going concem, disdosing, as applicable, matters related to going concem and using the going concern basis of accountlng unless the trustees either intend to liquidate the charltable company or to cease operations, or hav8 fko realistic alternative but to do so. AudIt0￿S responslbllltl8s for th8 audlt of th8 flnancial statements Our objectlves are to obtain r8asonable assurance about whether the financial statements as a whole are fr88 from material misstatement, whether due lo fraud or error, and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance. but Is not a guarantee that an audit conducted in accordance wlth ISAS (UK) wlll always d8t8Ct a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influ6nc8 the economic decisions of users taken on the basis of these financial statements. 16 INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF ROALD DAHL'S MARVELLOUS CHILDREN'S CHARITY (CONTINUED) The 8Xtent to which our proc8dures are capable of detecting irregularities, including fraud is detailed below: I￿gUlarIti88, induding fraud, are instances of non-compliance With laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect matertal misstat8m8nts in r8SP8Ct of irr8gularitias, includlng fraud. We galned an understandlng of the legal and ragulatory framework applicable to the company and th8 industry in which it OP8rat8s, and consid8Ted the riskof acts by the companythat were contrary to applicable laws and regulations, including fraud. We discussed with the Directors the policies and procedures in place regarding Complian￿ with laws and regulations. We dlscussed amongst the audit team the identified laws and regulations, and remained alert to any Indlcations of non-compliance. During the audit we focussed on laws and regulations which could reasonably be expected to give ris6 to a malerial mlsstatement in th6 financial slatements, including, but not limited to, the Companles Act 2006, UK tsx legislatlon, Charity Act 2011, SORP 2019. Ourt8Sts included agre8ing the financial statament disclosures to underlying supporting documentation and enquiries with management. Our procedures in relation to fraud included but were not limited to: inquires of management whether they have any knowledge of any actual, suspected or alleged fraud, and discussions amongst the audit team regarding risk of fraud such as opportunities ft)r fraudul8nt manlpulation of financial ststements. We detennined that the principal risks related to postlng manu81 joumal entries to manipulate financial perfomianca and management bias through Judgements In accounting estimates. W8 also addressed the rlsk of management override of internal controls, including testing joumals and appropriateness of other entrtes in the nominal ledger; reviewing transactions around th8 and of the reporting perlod: and evaluatlng whether there was evidence of bias by the directors that represenled a risk of material misslatement due to fraud. Because of the inherent limttations of an audit, there is a risk that W8 will not detect all Irregularities. including those leading to a matarial misstatement in the financial statements or non-compliance with regulation. Thls risk increases the more that compliance with a law or regulation is removed from Ihe 8V8nts and transactlons refi8Cted in the financial ststements, as we wlll be less likely to become aware of instsnces of non-compliance. The rlsk Is also greater regarding irregularities occurring due to fraud rather than 8rror, 88 fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. A further description of our r8sponslbllltles Is avallable on the Financial Reporting Council's websit8 at: https:Ilwww.frc.org.uklaudtiorsresponsibilities. This description fomis part of our audltorfs report. 17 INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF ROALD DAHL'S MARVELLOUS CHILDREN'S CHARITY (CONTINUED) Use of our report This réport is mad8 solely to the charitable company's m8mb8rs, as a body, In accordanc8 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 ar8 r8quired to state to them in an auditofs report and for no 0th6r Pu￿oSe. To the fu118St extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's m6mb8rs as a body, for our audit work, for this report, or foi the opinions we have fomied. Jeffrey Bor FCA (Senior Statutory Auditor) For and on b8half of SCB {Accountants> Ltd. Chartered Accountants 31 Sackville Street Manchester M13LZ Date.. 1511112024 18 ROALD DAHL'S MARVELtA)US CHtLDREN'S cHAR￿y BALAPICE SHEET AS AT 31ST TrIARCH 2024 31st MaY¢b 2024 318tMarch2023 FDTAI ￿lots 6294 IOJ16A3YI 6515 12 Tol4lFpJd ￿jet iOJ22.733 9￿17 CvrEL¢A*J¢is Debtor6 (*sh iibaDkbnd ￿h1od ij IOAJ31 Jl348JJ ,1 1.142J66 1.456293 689 NrtCUrr￿lt￿Iqth I￿17￿.?$5 14 1210.7791 N•¢A•i•¢t lrfoled iFAw4tsi¢i¢d IOJ13854 473 i￿984 io Th•TDJslttJ hI￿PreP￿d fmill¢W]114t•llWDli in I￿rdIn¢l Soctwj 3￿0£(￿ A¢1 2Wfjthd StctiPB J38ofilL¢ Qwitiil knI2011.Th•19 thaD¢ts11itht•r￿l• ￿#preP•T¥￿ h ￿¢0￿¢• ip¢¢thlptovbiotyi OrP￿ IS ofth•CoupALts$A¢tpknillRto mll¢orythi ADd ¢oJ8tAwi•th• Apprnv¢d byth* tsw•t¢¢¥ ' ottd•54lledorLtheirbahiifby'. Al•x Hsffl••&rk•r CollpADy ￿8￿￿t￿ANu￿bDr.O73￿I8 The notei OTLp•8eJ 22to31 tbrnpthoftbeie lID￿tIlli(*t￿Allf￿. 20 STATEMENT OF FINANCL4L ACTIVITIES FOR THE YEAR ENDED 31ST hL4RCH 2024 INCORPOiL4TING llYCOME AND EXPENDrriiRE STATEMKwr Ujmritskted (GEllernDF￿d Re$l￿tedFUD0 Yt*reDded 31st m￿¢b 2L124 Yearended Jl•tMsrck 2023 INots 20> SJ9Jll 20 70 $06 IOA•83211 127 41 J6 IOJ66,131 254 97 Jo 77 RAIRlll8 fithdo (knbie tsetivltt¢i 405,1fj5 49937• 465.16J 1875,179 441.158 J328,135 775P09 00 15 90 503J37 1033S¥63 J63937 111,045WJS 11gD¥211 7JfyS 16 7SA65 NBtM•WTh￿È1TrVllll gJ19,470 10,ts45035 7J05 Fund brou8bt thjmxfdat l Aptll2025 FU￿￿￿4￿•1 ¢¥rI¢drgr￿d •t31itMv¢bZQ24 397 J7 JIA 473 511 AlltrLQOrtthdeyfftdttw• ATrdtrtvid from¢onthukni r*pwlltsni. Thecofj¥llrnth infothlots brIb¢Y￿rE￿￿d3l1t MAKb ihovm iINtsts2 Th•llotei onpiyl 22w31 19 ROAUI DAHL'S MARVEllnUS CHtLDREN'S CHARirY CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCK 2024 31ItMaffh21b24 31gtm￿20IS NotD￿VI￿tIll￿￿0 10,Q45035 7JOJ A41J*[￿lltll for. 3,166 1563J37) 1S4 li 3yJI Involt[￿￿tinG￿1r@ 11144021 1)r¢re4stlOncr¢￿t1th d¢bto 167J49) 45 231ie 1112 JYS) 34QTI6 9J178J8 IlJr¢hu¢offttyd Ml•f• (3,6411 {1D,OOD￿loI ¥•s*r¢aith¢o C4Jh 0Trwl(bjll￿veltI01 ￿t￿lt{lO 354 li {JllO761 347K ThanptEI 21to 31 famiPartofthpÉe 21 ROALD DAHL'S MARVELLOUS CHILDREN'S CHARTrY NOTES TO THE FLYANCL4L STATEMENTS FOR THE YEAR El￿ED 31ST MARCH 21124 I. ACCOUNTINGPOLICIES BasiB of accounting RoRtdIhbl'x ￿l￿1¢￿'&￿￿￿ ts 4(WJtiht*¢d &WAT•&.Th¢oddThs llith6¢bwtiyKfonrAt>)llOll Th¢oh￿ttY0￿￿8t1￿M8 BpubkbenBfiieoiity¥ deJkn•d byFK8 IOlTh#fiAin¢bi8ts¢suMts hiv¢b¢ihpnpand lA￿e0[dI￿VItib AoooutstTrl8•AdP2portkno FrReli¢eappkntrabkti cbatitIeBpLH)￿￿wthe￿LELl7u￿¢I 5t•Ddurd l(a app1￿&blO kntho1JK￿dRcpUhTr￿OfT￿knd (FLq I￿21¢￿¢tiVe￿￿1*lJ￿Uary 2ClJltheFiDallc￿l￿ort￿s￿a￿d￿l￿p￿u￿Lts￿kn thbUtttt¢dknsdoJllaDd Roublic ofJLpTJlld(FRS ItQl.th0Ch￿IIiNA￿2oII and UKlknarnJtyAc¢eptod PThGtho. Th¢ fiDBlloiilitat¥twl$ B80ing¢0ll￿ ts￿11 ￿￿dI¢l￿*b#Iorth1￿11 ootyvetstts￿tyodttb1¢o lif￿VAl￿* Th¢￿￿kn1 ￿p￿iD￿tea kn5terJkn8TrtLkb i tboth¢tlottalollrffOttOy 0fth&¢h￿Y*ttdN)Utha tothe no￿¢S1pOUnd. 8ppliid uith•pLvprnioDoftbMoth￿c￿i1M101m￿tll ￿0101•DIb￿￿w. buvobclln¢ts￿Itslottrfy oppl￿d to ill Golng Concern Th¢Qarity'& F￿an¢￿Ist￿ls￿£jth AbowBDel4wp*i of£lltslJMJSforih•Y¢u(2025-£7.305)￿d fMre4etY•• £451817BQZY-£724202lu •¢th*y￿¢th0. Th•DivMDrn aThdTh6looi ¢ar￿￿￿OrltprQdeutto￿1lDthlfL0ll &deq￿￿te lovèlofllttnJltktedM1er¥￿ tOtsDVtrthcohllrity'B HDdptuvllo £10,55i976PVD-£5J1941A 9fwb￿h £IW,454(2Q2J-£111984IHw TrAttictsd. rfcoJ¢knll4 toTh)nknBndeasur¢ tb•t•P¢lldlDS l#llllkn•th1nW￿ hLora¢rtor&&i•hn•eTm itVT•bDYtthe ninnwmtu￿IofbvtWttn O*ht￿￿EbI'￿O￿OJ1liQIed￿￿d1M￿.llLe rnvbwoffortGAgt riibtknwforlbc12t￿￿lbS fruJDth¢dHLvofapprov4Jofthp tsD¢iilJ1il¢D*Dts.GQThBid￿￿dthp Icv4lltUiUT¢ytioD• ikituAdqpillthergtecul.fh•pq￿￿*QfolWkn¢O1￿￿d tb• itspi I￿1•0￿1d b*tsk¢A w￿1￿*t￿dItllft*knovk1lbth b¢#e¢Miw, Bu¢dothth•&fomMtiDll Abov•.theTV￿e0ejbthd￿￿Dn￿b]etJYlcIAtiOn1hdtth0 thattyhu thqll£tètowuru8tOlx>thtknio knoporatknn hrtb•fot¢i•Mbts J1UTD•ndyrftA￿lll ill lu[p￿S ill 0]mTrpffji0th.Th￿tbet￿tIIi￿1V¥3doPtsdtho 80in5 OOllDDrn bmts th¢w•Kounl•. Basts of ¢ongoMth¢lon Ai Noie IIRDFLkn*¢d, •uhhJknryuDd¢tt•klDH,hM bDib¢¢AwttJobdthdIll¢bMetyJ42ndi c•D￿ditI￿1 (Noll4>j¢kn¢￿) IJ The uivs thr follo4fftijw￿rhy lo¢iliDlith•hrv4iu•ofinwtrAl• bejd,. forunquolqd Attd ll]Iquld Beourlkl obllthtd fvrn¢#¢JnllliollKci. 27 ROALD DAHL'S MARvEL[￿uS cHItI)R￿￿'s CH&RITY NOTES TO THE FINANCIAL STATEMENrs FOR THE YEAR ENDED 31ST MARCH 2024 {eonthiued) 12. 1]YVESTMENTS (conllnued) The)￿￿U0t¢dinv¢slIths repioscntsthowhobofth¢h8uodsbaTeAphlofRrffitlDdts&£Z (￿8.￿0.(￿?4(￿l6)tsthd￿￿￿￿ll1 TAdii8 lJJ*¢d£2.StM)(W. no.(w7SrnMaTh*llo￿TAdMII[1￿ti0&b￿ beendrW￿DtilNC¢kcOtp￿rHthtt, 19th May2015.Thtpdtt￿al#e¢1vttY 0lRDFL&￿ted L% to ofRo•MD*hlb wots. Tho$ub6•Jwry Audited fr$bn¢1￿¥thf1￿￿ts h8vobeenfjI•dwilhth•P*i￿tstsT0fa)WfyUI01. Yigr ind¢ 3111 M#rth2124 Jlit M￿h 21123 FLvkaDd b)ii'. 3P17 1137> .752) 00 72 woo 14•1 Divid¢ndpEid Pff*frl(loiiloll Djdvjary Bgtiythi ABdrtt&iry¢d(kn¥¥¥pwfit tortb¢y¢Br 15 14 12 Yeir eTthd 31stM￿¢￿ 2024 Yew ended 311¢ M•rth 21123 NDt autwnl 26.767 05 N•t 19 J3. DEBTORS Y¢v ¢lld¢d 31it Mwth 2023 31•t Mgreh2024 TThdkn#wwK**h iuboldkny dllixdopoi*i dgpojil Ind ts¢w¥J•dti¢o 4&9J 379L14 65*00 14111 ijffjij 419 SuDthydWJtor 101131 I& LUBIUThES Y¢Ar•nd¢d Jlit M4rtkn IOIJ 3lJt Mwrcll 2024 954JSI SlJ51 4771 Zl934 Accowits pAyabls IlJ24 (kbtrtvthialldsooWi¢owty Dolts ISa91 609 44 é14 1117 Ye4rendbd 31it Muth 2•24 Ye*r*nded 31Bt 2•23 2145Jl 336315 I￿￿p41p¢1¥ttpI￿vjliFJll1•¢*tsQl¢ IS) 3>9 62 Yéar*ftdÈd JIItM￿lol4 Ye#r•rLd•d 31it Much 2023 Al￿>￿nts*8￿[llB*￿￿llLo￿oYE41 SJ4¥51 496,141 28 ROALD DAHL'S MARVEILOUS CHIEI)RENE CHARrrY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 {conthiued) IS. PROPYSIONS FOR LUBILtTIE It lit Aw11202J AdditiODB dwinsth•y¢oY Utllijed MDv¢Jtttttkn thtye t319tM￿th 2& 1300 I& ANAL YSIS OFNET ASSE7SBEfiYEENFUNDS UDT•itrfttsd Re¥*rfct¢d Deilgn*ted FJAed Fun41 T•¢91 net As•ets F￿ndba￿tel •t31JtP&aTch2O24u•Trptq8qD1id by.. 0391 IOJll.733 453￿21 211779 56 Ojmt IJ&bthLbi 452￿]y 20$ Ilj 779 467 UDTr•tdEtrd Reittht¢d D¢iSpt¢d As•0t FuDd TotslJJEt aots d￿￿D¢ll fy131iiMar¢b **3￿￿[%￿P￿¢mtsdbY: U02 72V02 3JY 61 391 6A15 9017 942.146 Y39 511 OuTrnl usets Totsl fjjnds 41 113 41 17. TR4NSACTIOJVS IYITH RELA TEDPARTJES No1knts¢1 (XQJ.. Ilrado d•llAtlotst dwbL8 they￿(2￿1..£12o￿tb1r•Th￿￿jll0ts1uMtt1￿￿$I￿ht?1tt￿PthI￿#. 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Thethity ii foxra￿¢tth1l1bèPoDI￿l￿Fl*¢hFoUQdmL0N$tlD10C£o.Jtta1Ilts# 10 ¢thktb¢¢b￿Yto ¢0tt15J Ipctklptoh¢li th¢￿de9 St¢W¢ C4MBowdC•ll* badMANelloui Spa¢M. 2& ANAL YSISBYFtINDSFOR 2023 R¢stthdFuDd Y¢Ar¢thd 311tma￿￿IO23 (Gèner￿ FWMI 443Jfj2 Y7 lJ2W* Ih69411 v•&ttWDtll¢o 16 1677 L118 78093 36U6S 60JJ32 441.15• la21,1S8 965 f•ll 1251757) 261062 7J•S (214,11¥ 139ffj431 46947 7JOS bm8htforw•Td4t lalApn12 ¢vrl¥dSrnrd4t3liIM￿¢b2I1j 437 397 sii 30 ROALD DAHLIS MARVELLOUS ClI￿DRENts c￿4R￿y NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 (continued) 21. SHARE CAPITAL Th8¢b￿lty aconpthy]llr￿t*d by watBlltoeDDddoo5 titsthav¢A ihafoeapx4ldiYidodby $J*tts. 22. UL TJMATE CONTROLUNGPARTY Th•Ghlltityrnryi und¢rth0GomtrolDfthv ofTrnstho5 thtau¥houtthcyw. 31