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2025-12-30-accounts

Made for Life Foundation

Annual Report and Unaudited but Independently Examined Financial Statements

for the 15 months to 31 December 2025

Registered Company number: 07324846

Registered Charity Number: 1133887

Made for Life Foundation

Annual Report For the 15 months to 31 December 2025

Contents Page
Legal and administrative information 1
Trustees' Annual Report 2 to 6
Independent Examiner's report 7
Statement of financial activities 8
Balance Sheet 9
Notes to the financial statements 10 to 15

Made for Life Foundation

Annual Report For the 15 months to 31 December 2025 Legal and administrative information

Charity name Made for Life Foundation
Charity registration number 1138846
Company registration number 7324846
Registered in England & Wales
Principal office Glendyn
Hook Heath Road
Woking
Surrey GU22 0QE
Registered office 5 Roffes Lane
Chaldon
Caterham CR3 5PU
Trustees Amanda Winwood (Chair)
Kathryn Temple (Resigned 10 December 2024)
Kay Pennington
Emma North
Laura Meeson
Caroline Hulland
Frances Hayter - Nee Collier
Thom Fisher (Resigned 10 December 2024)
Clare Dickens
Neil Carpenter (Resigned 14 March 2025)
Laura Broady (Passed Away November 2024)
Key management personeel A Winwood CEO
Bankers HSBC
250 - 251 High Street
Exeter EX4 3PZ
Independent Examiners SC Accounts Ltd
The Limes
Bayshill Road
Cheltenham GL50 3AW

1

Made for Life Foundation

Annual Report For the 15 months to 31 December 2025

Objectives and activities

Objectives as per the governing document are:

To promote and protect the physical and mental health of people in the UK directly or indirectly affected by cancer, through the provision of support, education, complementary therapies and practical advice and to advance the education of the general public in all areas relating to cancer.

Vision

The Made for Life Foundation wishes to ensure that everyone living with cancer has access to holistic wellbeing therapy to complement and support their clinical treatments improving their quality of life.

Mission

Train suitably qualified therapists across the UK to provide cancer touch therapy. Provide holistic wellbeing advice and guidance.

Provide scientific evidence of the benefits of cancer touch therapy and promote its widespread use.

Provide support for those in need of cancer touch therapy.

Values

Achievements and performance

The Made for Life Foundation continued to advance its charitable objectives throughout the period by supporting people living with and beyond cancer through holistic wellbeing, education, complementary therapies and community connection.

Tea & Therapy™ Programme

During the reporting period, the Foundation delivered 15 Tea & Therapy™ events across the United Kingdom, including Cornwall, Cheshire, Somerset and Scotland. These events provided opportunities for people affected by cancer to access supportive touch therapies, wellbeing advice, education and peer connection in safe, welcoming and compassionate environments.

A significant proportion of these events were hosted by the award-winning Carden Park Hotel, which generously supported the Foundation's work by hosting 12 Tea & Therapy™ events during the period. Through these events alone, 186 individuals affected by cancer were able to benefit from supportive therapies, connection and wellbeing support.

The Foundation also expanded its reach during the year by introducing Tea & Therapy™ sessions specifically designed for men, recognising the importance of providing inclusive support opportunities for all those affected by cancer.

Including attendees at the Foundation's annual Great British Tea & Therapy™ event, a total of 296 people directly benefited from Tea & Therapy™ activities during the reporting period.

These events were delivered in partnership with therapists, healthcare professionals, wellbeing practitioners, charitable organisations, spas and community groups. Each event was designed to improve quality of life, reduce feelings of isolation and provide practical support for people navigating cancer treatment, recovery and survivorship.

Feedback from participants consistently highlighted the positive impact of the events on emotional wellbeing, confidence, relaxation and social connection. Many attendees reported that the opportunity to receive compassionate touch therapies and connect with others facing similar challenges helped reduce anxiety, improve wellbeing and foster a sense of belonging.

2

Support from Made for Life Organics

The Trustees would like to formally acknowledge the substantial support provided by Made for Life Organics throughout the reporting period.

Made for Life Organics donated products free of charge for use during Tea & Therapy™ events and educational activities, enabling beneficiaries to experience high-quality organic skincare and wellbeing products as part of their therapeutic experience.

In addition, Amanda Winwood, Founder of Made for Life Organics and Chair of the Foundation, donated significant amounts of her time, expertise and presence at events throughout the year on a pro bono basis. This contribution supported event delivery, fundraising activities, educational presentations and beneficiary engagement across the United Kingdom.

Whilst the value of volunteer time and donated services is not recognised within the statutory accounts in accordance with charity accounting requirements, the Trustees recognise that this support made a substantial contribution to the reach and effectiveness of the Foundation's activities.

Education, Awareness and Community Engagement

The Foundation continued to promote greater awareness of the role of compassionate touch and holistic wellbeing in supporting people living with cancer. Through events, presentations, training activities and collaborative partnerships, the Foundation helped increase understanding of how complementary wellbeing approaches can support emotional and physical quality of life alongside conventional medical treatment.

The Foundation's annual SpaFest event continued to play an important role in raising awareness and generating funds to support charitable activities. The event attracted 72 delegates and generated additional support through raffle and auction donations. Net proceeds from these fundraising activities were used to subsidise attendance at the Great British Tea & Therapy™ event, ensuring that financial barriers did not prevent participation.

The total cost of delivering SpaFest during the reporting period was £24,891.

The Foundation was also proud to partner with Macmillan Cancer Support Cornwall in delivering two wellbeing events at The Cove, Royal Cornwall Hospital. More than 40 individuals attended these events and benefited from supportive therapies, education and wellbeing guidance. In addition the Made for Life Foundation supported the RCHT Pink Wig event through the provision of mini touch therapy treatments to attendees and this raised over £230 for the RCHT.

Training and Workforce Development

The Foundation continued its mission to increase access to cancer-safe touch therapy by supporting the training and development of therapists, volunteers and wellbeing practitioners throughout the United Kingdom.

During February 2025, the Foundation trained 20 End of Life Butterfly volunteers, equipping them with the knowledge and skills to provide compassionate support to individuals and families during end-of-life care.

In addition, the Foundation delivered cancer care awareness and touch therapy training to therapists and wellbeing professionals, helping to remove barriers to accessing safe and inclusive wellbeing services for people affected by cancer.

Training and Education Programme

The Foundation continued to support the development of inclusive touch therapy practices through its CMA accredited and Habia endorsed Cancer Touch Therapy™ training programme with strategic partnerships across the spa, beauty and wellness sectors.

During the year, the Foundation worked with several organisations to increase the availability of safe and supportive treatments for people living with and beyond cancer.

3

Through this train-the-trainer model, the Foundation has been able to extend its impact beyond direct training delivery, creating a sustainable approach to increasing access to safe touch therapies and wellbeing support for people affected by cancer. The programme continues to build confidence among therapists, improve accessibility within the wellness industry and support the Foundation's objective of reducing isolation and improving quality of life for those living with cancer.

By increasing the number of trained practitioners able to confidently welcome people affected by cancer, the Foundation continues to support wider access to safe, inclusive and compassionate wellbeing services throughout the UK.

Impact

The Trustees believe that the Foundation's activities have delivered significant public benefit during the reporting period by:

Looking Forward

The Trustees remain committed to expanding the reach of Tea & Therapy™, developing new partnerships and increasing access to supportive wellbeing services for people affected by cancer throughout the United Kingdom.

Building on the success of the reporting period, the Foundation will continue to focus on increasing the availability of trained practitioners, delivering community-based wellbeing events and strengthening partnerships that enable more people living with cancer to access compassionate support when they need it most.

Financial review

The Trustees are pleased to report that the Foundation continued to expand its activities during the reporting period while maintaining a prudent approach to financial management.

This reporting period covers fifteen months, from 1 October 2024 to 31 December 2025, rather than the previous twelve-month accounting period. As a result, comparisons with prior year figures should be made with caution, as income, expenditure and activity levels reflect an extended reporting period.

The Foundation's principal sources of income during the period included charitable training activities, Tea & Therapy™ events, fundraising initiatives, donations and partnership activities. These funds were applied directly in support of the Foundation's charitable objectives, including the delivery of Tea & Therapy™ events, training programmes, awareness activities and community engagement initiatives.

The Foundation continued to benefit from significant voluntary support, including donated products, professional expertise and volunteer time. In accordance with charity accounting requirements, the value of volunteer time and certain donated services is not recognised within the statutory accounts. However, the Trustees acknowledge that such support made a substantial contribution to the scale and effectiveness of the Foundation's activities throughout the period.

The Foundation's annual SpaFest event attracted 50 delegates and raised awareness to the spa, salon and wellness sector about the importance of inclusivity. It made a loss as an event but is used as a vehicle to support the Made for Life Foundation’s charitable aims andSpaFest has increased awareness of the requirement for spas and salons to be able to welcome people living with cancer through its conference programme. SpaFest generated valuable fundraising income through raffle and auction donations. These proceeds were used to subsidise attendance at the Great British Tea & Therapy™ event, helping to ensure that beneficiaries could access support regardless of financial circumstances.

The Trustees remain committed to maintaining sufficient reserves to support the ongoing delivery and development of the Foundation's charitable activities, whilst ensuring that available funds are applied effectively to maximise public benefit. The financial statements accompanying this report provide full details of the charity's income, expenditure, assets and liabilities for the financial period.

4

Reserves Policy

The Trustees regularly review the level of reserves held by the charity. The purpose of maintaining reserves is to provide financial stability, manage unforeseen expenditure and ensure the continuity of charitable activities.

The Trustees aim to maintain unrestricted reserves at a level sufficient to meet essential operating commitments and support planned charitable activities. Reserve levels are reviewed regularly as part of the charity's financial management and risk assessment processes.

Principal Risks and Uncertainties

The Trustees regularly review the risks facing the Foundation and have established appropriate controls and procedures to mitigate those risks where possible.

The principal risks identified include:

The Trustees are satisfied that appropriate measures are in place to manage these risks and support the continued operation of the Foundation.

Structure, governance and management

The charity is a company limited by guarantee, registered with Companies House under registration number 07324846 on 23 July 2010 and with the Charity Commission under registration number 113846 on 8 November 2010.

Governing document

The charity is governed by the memorandum and articles of association registered with Companies House on incorporation and amended 29 October 2010.

Recruitment and induction of trustees

Apart from the first charity trustees, every subsequent trustee must be appointed for a term of three year by a resolution passed at a properly convened meeting of the charity trustees. The first and subsequent charity trustees may serve a further two terms of three years after which they a) stand down or b) seek re-election by special resolution of the trustees.

Organisation

The governing document is expedient for the proper conduct and management of the charity, but such rules or byelaws must not be inconsistent with any provision of this constitution. Copies of any such rules or byelaws currently in force must be made available to any member of the charity on request.

5

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

I report to the trustees on my examination of the accounts of the Made For Life Foundation for the year ended 31[st] December 2025.

Responsibilities and basis of report

As the charity’s trustees of the Charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed:

Date: 14th August 2026

SC Accounts Ltd,

Registered Address: The Limes, Bayshill Road, Cheltenham, GL50 3AW hello@sc-accounting.co.uk, Oxford 01865 589057 or Cheltenham 01242 323270

Made for Life Foundation

Statement of financial activities

For the 15 months ended 31 December 2025

Note
Income and endowments from:
Donations and legacies
3
Charitable activities
4
Investments
5
Expenditure on:
Raising funds
Charitable activities
5
Net income/(expenditure)
Net movement in funds
Total
Total funds brought forward
Total funds carried forward
Total
Transfers between funds		 Unrestricted
funds
£
4,132
41,539
-
45,671
1,911
43,725
45,636
34
-
34
11,106
11,140		 Total
15 months to
31 Dec 2025
£
4,132
41,539
-
45,671
1,911
43,725
45,636
34
-
34
11,106
11,140		 Total
12 months to
30 Sep 2024
£
3,232
27,398
30,630
21,393
21,393
9,237
-
9,237
1,869
11,106

The statement of financial activties includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

8

Made for Life Foundation Balance sheet at 31 December 2025

Note
Current assets
Debtors
8
Cash at bank and in hand
Net current assets
Current Liabilities
Creditors: amounts falling due within one year
9
Net current assets
Total assets less current liabilities
Funds
Unrestricted funds
10
Restricted funds
10
Total charity funds		 15 months to
31 Dec 2025
£
-
15,432
15,432
(4,292)
11,140
11,140
11,140
-
11,140		 12 months to
30 Sep 2024
£
5,350
14,837
20,187
(9,089)
11,106
11,106
11,106
11,106

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 December 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the Board on 12th August 2026 and signed on its behalf by:

----- Start of picture text -----
Fran Hayter
Trustee
----- End of picture text -----

9

Made for Life Foundation

Notes to the financial statements

1. Accounting policies

1.1. Accounting convention

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated within the relevant notes 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) second edition issued on 11 January 2019 and Financial Reporting Standard applicable in the United Kingdom (FRS 102) and Charities Act 2011. The charity meets the definition of a Public Benefit entity under FRS102.

1.2 Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since the last year end and no changes have been made to accounts for previous years

1.3. Fund accounting policy

Unrestricted income funds are genral funds that are available for use at the trustees' discretion in furtherance of the ojectives of the charity.

Designated funds are amounts that are allocated for specific purposes by the charity itself.

Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Revaluation funds are restricted funds which include a revaluation reserve representing the restatement of investment assets at their market value.

1.4. Incoming resources

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS102 SORP or FRS102.

Items of income are recognised and included in the accounts when all of the following criteria are met:

Donations and legacies are voluntary income received by way of donations and gifts. It is included within the accounts when receiveable and only when the charity has unconditional entitlement to the income.

Tax reclaims on donations and gifts are included in the accounts at the same time as the gift/donation to which it relates

Donated goods and services are only included in income (with an equivalent amount in expenditure) where the benefit to the

The value of services provided by volunteers is not included within the accounts.

1 0

Made for Life Foundation

Notes to the financial statements

1.5. Resources expended

Liabilities are recognised where there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and includes the attributable value added tax which cannot be recovered.

Grants payable are charged in the year when the offer is conveyed to the recipient except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year-end are noted as a commitment, but not accrued as expenditure.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs are those costs required to support the charity in carrying out its activities and meeting its objects.

Governance costs include costs associated with meeting the constitutional and statutory requirements of the Charity, including the preparation and examination of the statutory accounts, the costs of trustee meetings and other costs linked to the strategic management of the Charity including the cost of any legal advice to trustees on governance or constitutional matters.

1.6. Taxation

The charity is exempt from corporation tax on its charitable activties.

1.7. Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.8. Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.9. Creditors and provisions

Creditors and provisions 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 and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

1.10 Statement of cash flows

The charity is exempt from preparing a statement of cash flows on the grounds that it is a small charity.

1.11. Company status

The charity is a company limited by guarantee and has no share capital. The charity is incorporated in England.

In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity. The members of the charity are the trustees named on page 1.

1 1

Made for Life Foundation

Notes to the financial statements (continued)

3. Donations and Legacies

3. Donations and Legacies
Appeals and donations
4. Incoming resoucres from charitable activties
Primary Purpose Trading
Spa Fest 2025
Spa Fest 2024
Spa Fest 2023
Training Income
Tea and Therapy Income
Sale of Foundation Products		 Unrestricted
funds
£
4,132
4,132
Unrestricted
funds
£
29,957
3,026
-
5,880
2,430
246
41,539		 Total Funds
15 months to
31 Dec 2025
£
4,132
4,132
Total Funds
15 months to
31 Dec 2025
£
29,957
3,026
-
5,880
2,430
246
41,539		 Total Funds
12 months to
30 Sep 2024
£
3,232
3,232
Total Funds
12 months to
30 Sep 2024
£
16,545
4,897
2,833
2,841
283
27,399

1 2

Made for Life Foundation

Notes to the financial statements (continued)

5. Expenditure on charitable activties

Direct costs
Tea and Therapy Costs
Spa Fest Costs
Training Costs
Cost of raising funds
Adevrtising and promotional
Social prescribing costs
Support costs
Office expenditure
Sundry expenses
Travel and subsistence
Bank charges
Total Support costs
Governance costs
Indpendent Examination fees
Total Governance costs
Total Charitable Expenditure		 Unrestricted
funds
£
8,526
24,891
6,272
39,689
895
1,017
1,911
2,142
486
-
58
2,686
1,350
1,350
45,636		 Total Funds
15 months to
31 Dec 2025
£
8,526
24,891
6,272
39,689
895
1,017
1,911
2,142
486
-
58
2,686
1,350
1,350
45,636		 Total Funds
12 months to
30 Sep 2024
£
3,922
14,740
1,829
20,491
-
-
-
15
34
198
95
342
560
560
21,393

1 3

Made for Life Foundation

Notes to the financial statements (continued)

6. Net income / expenditure

Net income/expenditure is stated after charging:

2025 Total 2024 Total
£ £
Independent Examiner's 1,350 560

7. Trustees' remuneration and expenses

Current Period

Name of trustee Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value
Remuneration Expenses Other TOTAL
£ £ £ £
Amanda Windwood (Nee
Barlow)		 1,094 1,094
Caroline Hulland 27 27

Prior Period

Name of trustee Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value Amounts paid or benefit value
Remuneration Expenses Other TOTAL
£ £ £ £
Trustees x2 198 198
Neil Carpenter 431 431

8. Debtors

Trade Debtors

2025 Total
£
-		 2024 Total
£
5,350
5,350

1 4

Made for Life Foundation

Notes to the financial statements (continued)

9. Creditors: Amounts falling due within one year

Accruals and deferred income
10. Analysis of Funds
Current Period
As at 1
£
General Funds
Unrestricted funds
11,106
11,106
Prior Period
As at 1
October 2023
£
General Funds
Unrestricted funds
1,869
1,869
11. Net assets by fund
Current assets
Creditors: Amounts falling due within one year
Net Assets		 Incoming
£
45,671
45,671
Incoming
Resources
£
30,631
30,631
Unrestricted
funds
£
15,432
(4,292)
(4,292)		 2025 Total
£
4,292
4,292
Resources
£
(45,636)
(45,636)
Resources
Expended
£
(21,393)
(21,393)
Total funds
£
15,432
(4,292)
(4,292)		 2024 Total
£
9,080
9,080
As at 31
£
11,140
11,140
As at 30
September
2024
£
11,106
11,106
Prior year
funds
£
20,186
(9,080)
11,106

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