Charity number: 1156155
The Sophie Rolf Trust - Kissy Puppy
Report of the Trustees and Unaudited Financial Statements
For the year ended 31 March 2025
The Sophie Rolf Trust - Kissy Puppy Contents Page For the year ended 31 March 2025
Report of the Trustees 1 to 2 Independent Examiner's Report to the Trustees 3 Statement of Financial Activities 4 Statement of Financial Position 5 Notes to the Financial Statements 6 to 8 Detailed Statement of Financial Activities 9 to 10
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The Sophie Rolf Trust - Kissy Puppy Report of the Trustees
For the year ended 31 March 2025
The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 March 2025. The Trustees have adopted the provisions of 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
The aims of the Sophie Rolf Trust are to provide support to children on the Isle of Wight suffering from life-shortening and life-limiting conditions and to their families.
The majority of the Sophie Rolf Trust's fundraising activity is conducted through the Kissy Puppy Children's Charity Shop on the Isle of Wight. The Trust also uses its own organised events as well as individuals to help raise funds. The Trustees have considered the Charity Commission's guidance on public benefit.
The Trust aims to build on the success during 2025/26 to develop funding for the following activities:
To ensure adequate funds are in place to safeguard the resting service and guarantee its future availability.
To ensure adequate funds are in place to safeguard and develop the KissyPuppy Bereavement Services.
To continue funding Summer and Christmas parties for both respite and bereaved children.
To provide Christmas presents to the children with cancer on the children's ward . Also to include these children in the Summer and Christmas parties.
To provide days out for the chilren while in the care of the respite nurses.
To provide new equipment for the nurses to use with the children when in their care.
To continue to build on the fund we pledged of £300K towards the costs of a separate bespoke building on the hospice site for children and young people. Here, they will receive daily respite care, social and emotional support soon after diagnosis. A number of new spaces for children and young people will be included such as rooms for group work, relaxation, therapy rooms and areas for socialising.
To continue to provide the Portacabin for the nurses to have a safe office working space until it is safe to return to offices within the hospice. Relocation back into a new working space once an area is confirmed. Use of Portacabin will then be for storage.
## **Objectives and aims**
The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.
## **ACHIEVEMENTS AND PERFORMANCE**
Some of the The Sophie Rolf Trust's main achievements have been:
The continued funding of the Mountbatten Hospice 'Resting Service' for the parents of deceased Isle of Wight children.
Continued funding of an office within the Mountbatten Hospice for use by the NHS Paediatric Community Nurse Team and provide a permanent location for the NHS Paediatric Hospice Respite Nurses. This included funding a new portacabin for the nurses as they needed to move out of the hospice building.
The donation of children's support items to allow respite hours for the children to take place in the John Cheverton Centre at the Isle of Wight Mountbatten Hospice.
Funding the Kissy Puppy Children's and Families Bereavement Service. Providing counselling, group activities and afterschool clubs. Christmas presents were purchased for all children .
Funded Summer and Christmas Parties with individual Summer and Christmas presents for all the family . All bereaved families were invited and included.
Funding days out for the children while in the care of the respite nurses. Provided treats to the oncology patients. Provided Christmas presents for the children's ward oncology patients. Funded the landscaping and maintenance works due in the Butterfly Garden (Playground at the Hospice).
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The Sophie Rolf Trust - Kissy Puppy Report of the Trustees Continued
For the year ended 31 March 2025
## **FINANCIAL REVIEW**
The accounts show the trust finances to be sound with a fund surplus for the year of £739,756
## **REFERENCE AND ADMINISTRATIVE INFORMATION**
**Name of Charity** The Sophie Rolf Trust - Kissy Puppy **Charity registration number** 1156155 **Principal address** The Boat House Hurst Point View Totland Isle of Wight PO39 0AW
## **Trustees**
The trustees and officers serving during the year and since the year end were as follows:
Gemma Blamire Aaron James Rolf Patricia Sime **Independent examiners** Osman Smart Limited 29A Watergate Road Newport Isle of Wight PO30 1XP
Approved by the Board of Trustees and signed on its behalf by
06 November 2025 Gemma Blamire.............................................................................
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The Sophie Rolf Trust - Kissy Puppy Independent Examiners Report to the Trustees
## For the year ended 31 March 2025
I report to the trustees on my examination of the accounts of the charity for the year ended 31 March 2025.
## **Responsibilities and basis of report**
As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiners statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
## 1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
## 2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
## CJO
Osman Smart Limited
29A Watergate Road
Newport Isle of Wight PO30 1XP
06 November 2025
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The Sophie Rolf Trust - Kissy Puppy Statement of Financial Activities
For the year ended 31 March 2025
|**Notes**
**Income and endowments from:**
Donations and legacies
2
Other trading activites
Shop income
**Total**
**Expenditure on:**
Raising funds
Costs of generating donations and
legacies
Fundraising trading: cost of goods sold
and other costs
Charitable activities
Hospice Care
**Total**
**Net income**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**£**
12,297
130,232
**142,529**
(1,128)
(34,126)
(36,991)
**(72,245)**
**70,284**
669,472
**739,756**|**2024**
**£**
26,160
129,306|
|---|---|---|
|||**155,466**|
|||(22,478)
(41,139)
(34,629)|
|||**(98,246)**|
|||**57,220**
612,252|
|||**669,472**|
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## The Sophie Rolf Trust - Kissy Puppy Statement of Financial Position
As at 31 March 2025
||**Notes**|**2025**|**2024**|
|---|---|---|---|
|||**£**|**£**|
|**Fixed assets**||||
|Tangible assets|6|9,284|9,388|
|||**9,284**|**9,388**|
|**Current assets**||||
|Cash at bank and in hand||731,293|660,904|
|||**731,293**|**660,904**|
|**Creditors: amounts falling due within one year**|7|(820)|(820)|
|**Net current assets**||**730,473**|**660,084**|
|**Total assets less current liabilities**||**739,757**|**669,472**|
|||||
|**Net assets**||**739,757**|**669,472**|
|**The funds of the charity**||||
|Unrestricted income funds|8|739,756|669,472|
|**Total funds**||**739,756**|**669,472**|
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
Gemma Blamire Trustee
06 November 2025
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The Sophie Rolf Trust - Kissy Puppy Notes to the Financial Statements
For the year ended 31 March 2025
## **1. Accounting Policies**
## **Basis of accounting**
The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘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)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.
The Sophie Rolf Trust - Kissy Puppy meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
## **2. Income from donations and legacies**
|**Unrestricted funds**
Donations received
**et income/(expenditure) for the year**
This is stated after charging/(crediting):
Depreciation of owned fixed assets
Accountancy fees|**2024**
**2025**
**£**
**£**
26,160
12,297
**26,160**
**12,297**
**2025**
**2024**
**£**
**£**
1,843
1,657
930
930|
|---|---|
## **3. Net income/(expenditure) for the year**
## **4. Staff costs**
|Total staff costs for the year ended 31 March 2025 were:
Salaries and wages
Shop Staff|**2025**
**£**
27,752
**27,752**
**2025**
2
**2**|**2024**
**£**
40,739|
|---|---|---|
|||**40,739**|
|||**2024**
2|
|||**2**|
## **5. Comparative for the Statement of Financial Activities**
The comparative year values on the Statement of Financial Activites are for unrestricted funds.
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The Sophie Rolf Trust - Kissy Puppy Notes to the Financial Statements Continued
For the year ended 31 March 2025
## **6. Tangible fixed assets**
|**Cost or valuation**
At 01 April 2024
Additions
At 31 March 2025
**Depreciation**
At 01 April 2024
Charge for year
At 31 March 2025
**Net book values**
At 31 March 2025
At 31 March 2024
**reditors: amounts falling due within one year**
Accruals and deferred income|**Motor vehicles**
**£**
36,099
-
**36,099**
26,711
1,408
**28,119**
**7,980**
**9,388**|**Computer**
**equipment**
**£**
-
1,739
**1,739**
-
435
**435**
**1,304**
**-**
**2025**
**£**
820
**820**|**Total**
**£**
36,099
1,739|
|---|---|---|---|
||||**37,838**|
||||26,711
1,843|
||||**28,554**|
||||**9,284**|
||||**9,388**|
||||**2024**
**£**
820|
||||**820**|
## **7. Creditors: amounts falling due within one year**
## **8. Movement in funds**
## **Unrestricted Funds**
|_General_
General
Hospice|**Balance at**
**01/04/2024**
**£**
196,788
472,684
**669,472**|**Incoming**
**resources**
**£**
12,297
130,232
**142,529**|**Outgoing**
**resources**
**£**
(12,532)
(59,713)
**(72,245)**|**Transfers**
**£**
-
-
**-**|**Balance at**
**31/03/2025**
**£**
196,553
543,203|
|---|---|---|---|---|---|
||||||**739,756**|
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## The Sophie Rolf Trust - Kissy Puppy
## Notes to the Financial Statements Continued
For the year ended 31 March 2025
## **Unrestricted Funds - Previous year**
|_General_
General
Hospice|**Balance at**
**01/04/2023**
**£**
208,897
403,355
**612,252**|**Incoming**
**resources**
**£**
26,160
129,306
**155,466**|**Outgoing**
**resources**
**£**
(34,740)
(63,506)
**(98,246)**|**Transfers**
**£**
(3,529)
3,529
**-**|**Balance at**
**31/03/2024**
**£**
196,788
472,684|
|---|---|---|---|---|---|
||||||**669,472**|
## **Purpose of unrestricted Funds**
## Hospice
For the provision of respite support and nursing care via Earl Mountbatten Hospice for chidlren with life shortening illnesses.
## General
To provide support and counselling to children and families of children on the Isle of Wight with life-shortening conditions.
## **9. Analysis of net assets between funds**
|**Unrestricted funds**
_General_
General
Hospice
**Previous year**
**Unrestricted funds**
_General_
General
Hospice|**Tangible fixed**
**assets**
**Net current assets /**
**(liabilities)**
**Net Assets**
**£**
**£**
**£**
9,284
188,932
198,216
-
541,541
541,541|
|---|---|
||**9,284**
**730,473**
**739,757**|
||**Tangible fixed**
**assets**
**Net current assets /**
**(liabilities)**
**Net Assets**
**£**
**£**
**£**
9,388
189,062
198,450
-
471,022
471,022|
||**9,388**
**660,084**
**669,472**|
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## The Sophie Rolf Trust - Kissy Puppy Detailed Statement of Financial Activities
For the year ended 31 March 2025
|**INCOME AND ENDOWMENT**
**Donations and legacies**
Donations
**Other trading activities**
Shop income
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Fund Raising
**Other trading activities**
Shop Adj for Previous Year Salary Accrual
Shop costs
**Charitable activities**
Cost of direct charitable activity
**SUPPORT COSTS**
**Toys and Party Planning**
Toys and Party Planning
**Schools Project**
Schools Project
**Nurses Respite Services**
Nurses Respite Services
**Salary Bereavement Counsellor**
Salary Bereavement Counsellor
**Rent of Mobile Office**
Rent of Mobile Office
**Governance costs**
Governance costs
Governance costs
**Total resources expended**|**£**
**2025**
12,297
**12,297**
130,232
**130,232**
**142,529**
(198)
**(198)**
(33,248)
(878)
**(34,126)**
(1,875)
**(1,875)**
(11,260)
**(11,260)**
-
**-**
(2,433)
**(2,433)**
(15,532)
**(15,532)**
(4,157)
**(4,157)**
(930)
(1,734)
**(2,664)**
**(72,245)**|**£**
**2024**
26,160|
|---|---|---|
|||**26,160**
129,306|
|||**129,306**|
|||**155,466**
(1,376)|
|||**(1,376)**
(40,595)
(544)|
|||**(41,139)**
(938)|
|||**(938)**
(12,118)|
|||**(12,118)**
(20,000)|
|||**(20,000)**
(379)|
|||**(379)**
(16,285)|
|||**(16,285)**
(4,520)|
|||**(4,520)**
(1,102)
(389)|
|||**(1,491)**|
|||**(98,246)**|
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This page does not form part of the statutory financial statements
The Sophie Rolf Trust - Kissy Puppy Detailed Statement of Financial Activities Continued
For the year ended 31 March 2025
**Net Income**
**70,284**
**57,220**
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This page does not form part of the statutory financial statements