2024-25 DANIEL SPARGO MABBS Annual Report and Financial Statements roYJMJ•+iQ The drug education charrty YEAR ENDED 31 AUGUST 2025 T 1¢ Company no. 08863937 1 Charity no. 1158921 (CCEW) | SC052164 (OSCR)
THE DANIEL SPARGO-MABBS FOUNDATION CONTENTS Reference and Administrative Delails Report of th8 Trustees 2-23 Independent Examinerfs Report 24 Slat8ment of Financial Activili8S 25 Balance Sheet 26 Notes to the Financial Statements 2742
THE DANIEL SPARGO-MABBS FOUNDATION REFERENCE AND ADMINISTRATIVE DETAILS Members Dr S M Chacko (Chair) l H Smith (Vice-chair) N S Martin {Treasurer) J T Spargo-mabbs T D Spargo-mabbs O Masih S J Baker Secretary C Heath Opgratlonal Leadershlp and Management: Dlrector F Spargo-mabbs Regl$tered Offlce Palmerston House 814 Brighton Road Purley CR8 2BR Company Reglstratlon Number 08863937 Charily Regislration Number 1158921 ICCEWI and SC052164 (OSCR) Independent Examlner Ransford Agyei-Boamah Shaw Gibbs Limited Salatin House 19 Cedar Road Sutton Surrey SM2 5DA Page 1
THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 The trustees, who are also directors of the charitable company for the purposes of the Companies Act 2006, present their report with the financial statements of the charitable company for the year ended 31 August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended practi applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January 20191. Members The following members served on the Board during the year and up to the date of approval of this report and also fulfilled the roles of directors of the charitable company: Dr S M Chacko {Chairl l H Smith {ViGe-Chair) N S Martin (Treasurer) J T Sp8rgo-Mabbs T D Sparg¢>Mabbs O Masih S J Baker (appointed 28 January 2025) EXECUTIVE SUMMARY Our reach has grown to a total of 852 settings, bringing in 128 new settings during the year alongside those with which we have continued to work. More than 39,000 young people had one of our drug education workshops this year, and our drug education lesson and form-lime resources were downloaded by 318 schools. More than 1,000 parents and caregivers attended drugs awareness workshops and webinars, and we delivered 37 training sessions for teachers and other professionals working with young people. Almost 22,000 young people saw the touring production of our play in schools in England, Scotland and for the first time also Norlhem Ireland. In addition to this almost 5,000 saw one ofthe filmed productions. On a national level. our Directorfs appointment to the govemment's Advisory Council for the Misuse of Drugs began in February, a highly privileged role. Our leadership of the Drug Education Forum, which has continued lo engage a growng, broad membership base, has enabled us lo strengthen our support for the sector, as well as our position and profile as a charity. The outcomes ofthe government-funded national evalualion of our drug education programme through NIHR, undertaken by Middlesex University, will enable us both to refine our programrne and to contribute to th8 understanding of effective practice in the sector. 678 workshops delivered to 39,069 young people 1.203 PSHEIPSE packs downloaded by 318 schools 41 workshops to 1.090 parents and carers Page 2
THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Our funding and income generation has continued to develop and diversify. Our first corporate engagement event was a great success, and an increased number of challenge places has brought significant sums in sponsorship. The successful piloting of our workplace programme has positioned us well for the launch of a commercial workstream. with potential to bring in a sustainable income while supporting employees in the workplace. Alongside this our donor base has grown, our BBC Radio 4 Appeal was a great success. and two key fundraising campaigns also saw very rewarding results. We have also secured grant fvjnding, and public funding particularfy in Scotland and Northem Ireland. Our strategic planning has been informed by the outcomes of the 'ideathon' in Ihe autumn, led by the Collaboration Company with leaders from the Benefact Group of companies. We have employed the Charity Governance Code for Small Charities to review the effectiveness of our board in order to ensure our charity maintains its strong governance into another year. OBJECTIVES AND ACTIVITIES Objectives and alms The Daniel Spargo-mabbs Foundation (The DSM Foundation) aims lo equip and enabl8 young peopl8 to make safer. informed and independent choices about drugs. The DSM Foundation's objectives are= The preservation and protection of health of children and young people aged 10 to 25 by providing drugs education not normally provided by the slalulory authorities, to enable children and young people to make healthy, informed and potentially life-saving decisions to reduce hami from drugs use, in particular, but not exclusively through.. lal the provision of support and education - working directly with children and young peop18, schools, universities. families and the wider community. Ibl the provision of information, in particular but not exdusively, through the website, leaflets and by signposting lo other organisations. Ic} the provision of training and support for peer mentors who will be able lo advise and educale young people at potential risk from drug misuse. (dl the promolion of effective partnerships with other charities and organisations working in the field of substance misuse. ACHIEVEMENTS AND PERFORMANCE Charitable activities for public benefits Growth In 2024- 2025 In this last academic year the DSM Foundation has continued to grow in reach, with 128 new schools, colleges, and organisations adding to the total number of 852 institutions with which we have worked or are working. We are active across all 32 London boroughs, and across England, Wales, Scotland and Northern Ireland, and in three EU countries. We have continued to offer online, live-streamed delivery and pre-recorded reSoUrS alongside in-person delivery, maintaining a flexible offer which increases our reach and access further. Page 3
THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Drug and alcohol education programme for schools. colleges and universities In 2024-25 we delivered 678 drug and alcohol education workshops to 39,069 children and young people from 10-18 years. We continue to use current data and needs assessments as much as possible to inform our planning and ensure our provision is as relevant and responsive as possible for the students and school. This includes information requested from schools as part of the booking process, and our pre-workshop survey for 15-18 year old students. which provides us with young people's voice and valuable insights into students, perceptions of the issues for their peers, and what they feel would be most useful in our sessions. We now also always speak with new settings prior to visiting in order lo gain an understanding of their context and to establish needs and priorities, a practice introduced consistently this year. In addition to workshops, our spiral curriculum of evidence-based planning and resources for teachers to deliver drug and alcohol education lessons to studenls in Personal, Social and Health Education IPSHE}IPersonal. Social Education IPSEI was used by 318 schools. downloading a total of 1,203 packs. By far the most downloaded was our vaping resour pack for schools. followed by our sixth form programme and year 9 and 10 lessons. This year we introduced a new free resource pack for school staff, developed in partnership with the University of Bath, relating to the risks of vaping THClsynthetic cannabinoids {'spi¢e'). This became the most downloaded resource for the last three months of the year from its launch in May. Age-appropriale programmes for different year groups are designed to reinforce and build on students, prior learning, adapted for shorter, bite-sized fonn time sessions for schools where timetables are too pressured to fit drug education into lessons. They are available for both the English and Welsh and the Scottish curriculum and year groups, and are mapped to Curriculum for Excellence in Scotland and the slalutory Relationships, Sex and Health Education curriculum in England (updated 20251. We review and update these resources annually. to incorporate any recent research findings and data and ensure they have the most current and relevant information. and to reflect any feedback we have received from students and teachers, and to make any improvements we feel would make them more èffective in the classr¢)om. Workshops and lessons are èvaluated by students. teachers and parentslcaregivers, and both qualitative and quantitative data collected. Students are asked to complete an online questionnaire before and after teachers deliver drug education lessons or form time sessions. lo measure changes in perceptions of risk and consequence and changed behaviours in relation to drugs and alcohol. Sludents in years 7-10 {S141 reported th8ir knowledge relating to making safer choices about drugs before having lessons as 6.9110. and afterwards this had increased lo 7.8110. Students are also asked for their feedback following workshops delivered by DSM Foundation drug educators. and older sludents115-18 years) are also surveyed beforehand. lo enable us to identify needs and priorities. A majority183% ) of students in years 7-10 (S141, when asked whether the workshop had changed their ideas about using drugs, said they had never intended to take drugs anyway, with 4010 of the remainder slating they now never intend to take drugs, and 6¥0 that they are less likely io take drugs, and the remaining 7 % preferring not to say. Students in Years 9-10 (S34) are now also given the opportunity to submit questior)s anonymously beforehand as this age group can be more reluctant than younger students to ask during the session: this was Ihe first time we had done this. Over 1,800 responses were received, enabling us to further adjust the workshop content lo besl meet the requirements of the audience being delivered to. Other data is shown as follows.. Page 4
THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Y7-101S14 students fèedback followlng DSMF dellverfng workshops {n-2,863) The information was useful, clear and easy to understand It tackled some misunderstandings about drugs and alcohol 11 changed how I see the possible risks of using drugs and alcohol It changed how I see the possible consequences of using drugs and alcohol Maybe No 90% 750/. 16% 9¥. 66% 15% 190/0 13% I feel more confident about managing risks safely when I'm with my friends 75% 17% I will use some of the strategies I leamed to keep myself safe I feel more confident to talk more to my parents or caregivers about drugs 780 16% 60% 210/0 18% Students in years 11-13 ISS-6) are also asked for Iheir feedback following workshops delivered by DSM Foundation drug educators. A majority181 OAI said they had either learned a lot or a bil about practical strategies to reduce the risks of drugs and alcohol (80A said they knew a lot already). 830/0 said they learned a lot or a bit about how to stay safe al events involving drugs and alcohol {110/D said they knew a lot already), and 830/0 said they learned where to find reliable and useful information about drugs and alcohol17 % said they know a lot already). Other data is shown below: Y11-131S5-6 students feedback followlng DSMF dellverlng workshops {n=1,042) The information was relevant, useful and accessible It tackled some misunderstandings about drugs and alcohol It changed how I see the possible risks of using drugs and alcohol It changed how I see the possible cOnsequenS of using drugs and alcohol Yes Maybe 90% 8/0 78% 16% 65° 14/0 21% 67% 13% 20% I f8el more confident aboul managing risks safely when I'm with my friends I will use some of the strategies I learned to keep myself safe I know where to find support if I need it I feel more confident to talk more to my parents or caregivers about drugs 76° 18% 6/0 18% 14/. 62% 23/0 Page 5
THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Parents. and caregivers. drugs and alcohol awareness sessions In 2024-25 we delivered 41 workshops to 1.090 parents and caregivers, a fall from 2023-24 (56 workshops to 2,166 attendees in 2023-241 which is primarily a Gonsequence of having had National Lottery Community funding the previous year. However, average attendance also declined, from 39 per workshop in the previous year to 26.5 this year. This is partly as a result of funded delivery, including under the NIHR evaluation programme. requiring workshops for parents and caregivers to be provided in settings where parental engagement is always challenging, bul we have also reflected on ways we can adapt our approaches to make infomiation for parents accessible in more diverse ways. The proportion of these thal were delivered via online webinars rather than in person has continued to rise 1850/0 in 2024-25- 770/0 in 2023-24- 71% in 2022-23- 500/0 in 2021-22}. reflecting parents, and caregivers, preference for the convenience of accessing provision online from home. This option also means we can maintain a wider geographical reach. alongside in-person workshops. It also means we can open up webinars across several local schools or a local authority, such as open-access webinars ommissioned by the Royal Borough of Kingston upon Thames on four specific themes. We survey parents and caregivers prior to delivering workshops and training, which enables us to plan delivery to meet identified needs and priorities. As well as asking questions live at in-person workshops, parents and caregivers are able to ask questions anonymously beforehand via the survey. or in the Q&A during online webinars, which allows more sensitive issues to be raised, arKI this is something feedback shows is valued by attendees. Here are some comments left after workshops: "Thanks for that incredibly informative session. l am an Educational Psychologist & parent and felt your presentation got to the heart of some key issues & provided lake home messages in as succinct language as possible.- This helps us lo start the conversation about drugs and alcohol with our son, giving us the confidence and understanding on such a dilTicult and worying subject." 'Everything was good, the evidence base, not emotive. non-judgemental, supportive and practical. Thank you. You do amazing work!11" 'WOW, thank you so much. Found that so useful.. We continue lo offer recordings for schools following online webinars, as well as access to a webpage specifically for parents, workshops, whether attending online or in person, which links to a downloadable handout, and relevant pages on our website. We have continued to expand and refresh our provision of online resources for parents and caregivers this year. Page 6
THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Training for professionals We delivered 37 training sessions to teachers and other professionals working wilh children and young people in a range of settings and contexts. similar lo last year's total of 40. This included leachers in schools around the UK, school support and site slaff, staff of residential children's homes, Police Scotland and Police Scotland Youth Volunteer leaders. and for volunteer Street, School and Rail Pastors on behalf of the Ascension Trusl, which we deliver three times during the year as part of their annual training programme. Feedback from school staff consistently highlights the value training has for those delivering drug education, and we will continue to strengthen our encouragement to all schools using our reSoUrS to make sure teachers are well trained to deliver these effectively. Staff receiving drug education training fri)m the DSM Foundation are surveyed bèforè a session in order to ensure content best meets their needs, and they are also asked for feedback afterwards. Of the 70 staff who completed the feedback survey, the average score between zero and 100 in terms of confidence about knowledge of drugs and young people before a session was 50, and this shifted to 69 afterwards. More data is shown below.. Slaff provldlng feedback on Iralnlng after a DSM Foundatlon session In=70) I know more about the current context for young people in relation to drugs I know more about the effects and risks of the drugs young people may use l understand the faclors Ihat can increase risk of young people using and developing problems with drugs I feel more confident lo have conversations with young people about drugs I know more about evidence-based practice and how to implement this in the classroom when delivering drugs education I know what signs lo look out for lo tell rf a young person is using drugs I know where to go for mora information and support Yes Maybè No 90% 1¥0 91% 6% 3% 67% 26/. 6/0 60% 23/0 7/0 76% 210 4/0 0/0 Here are some comments left afterworkshops: "EXlIent training and a valuable insight into Gurrent drugs and their associated side effects, how they present etc. Thank you for your professional presentation.... very meaningftjl." "As always the DSM Foundalion provided an exlIent training session which will be invaluable in the education and support of young people relating to drugs and their dangers. Thank youl" "A really interesting presentation from an informative and friendly representative - facts presented withoutjudgment. Thanks!" Page 7
THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Theatre in Education Professlonal lour of Mark Wheellerfs play. .1 Love You. Mum - I Promlse I Wony Dle. Autumn 2024 saw the fifth Theatre in Education tour of the play into Scottish schools. We re- commissioned Tie It Up {TiU) Theatre to lour their adapted Scottish production of the play for five weeks, visiting 41 schools across the country and perfomiing 42 times. including three community performances. This included performances commissioned by Moray council that reached all eight schools, as well as eight schools funded byAberdeenshire Council and 4 by West Dunbartonshire. NHS Highlands commissioned two community performances in Argyle and Bute as a pilot lo gauge interest and need with a view to wider commissioning. We were able to reach 7,520 students, as well as parents and professionals at the comfflunity performances. Feedback from the Autumn 2024 Scotts'sh tour was gathered from a sample of 363 students in years S3 - S6. Of these, 880/0 reported they had learned more about the risks of drugs and 90% about the potential cOnsequenS of taking drugs,. 920/0 said they understood more about the impact of drug use on others, and 90010 said the workshop had given them useful infomiation and advice. Student comments included.. "Thank you for coming into our school and spreading an important messagel" felt il was very informalive and an eye opening performance." We also re-commissioned Wizard Theatre to tour the play in London in spring 2025, the fourth year for Wizard and seventh London tour since 2017. In totsl there were 57 performances over six and a half weeks, reaching 48 schools (including four new ones) and 9,600 students. 17 of these were funded by John Lyon's Charity, Richmond Voluntary Fund or the Wimbledon Foundation Community Fund. Over 950/0 of the nearly 1,000 students who completed the feedback survey said they had learned more about the possible consequences of taking drugs, 93°A said they know more about the impact of drug use on others, and 920/0 said the workshop gave them useful information and advice. Studentcomments included. Thank you for coming and allowing us to have such a brillianl workshop-; .1 think the performan left an impact on everyone in the room... il was a needed message." In Spring 2025 we commissioned Northern Ireland theatre company Ever Unique Productions to undertake our first tour of the play into Nl schools. In total, 23 performances took place over 2.5 weeks, reaching 24 schools and 4,178 students, plus a showcase for stakeholders and a community performance which was attended by more than a hundred young people from local youth organisations and families. Funding for 15 performances was secured from eight different local sources (mostly Police and Community Safely Partnerships). with the other 10 funded through the amount raised at the Larchfield Estate Christmas fair as their charity of the year. 122 students completed the feedback survey, with 95°h sawng they had learned more about the possible consequences of taking drugs. 970/0 saying they knew more about the impact of drug use on others, and 95.kn saying the workshop gave them useful information and advice. Student comments included: .1 thought it was the perfect balance of informative, useful. relatable. realistic. funny so was a good watch bul serious and had a lasting impact on me.- "I really enjoyed it and don't think I'll forget his story, I will likely tell this to others too. Page 8
THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Overall, 21,223 young people saw the TIE pr(MJuction across the UK (22,551 in 2023-241, with a further 4,941 seeing the films of the English and Scottish Tiu production created in 2020 and 2023 respectively, almost double that of the previous year12,587 in 2023-24). The films have continued to be available to schools along with the drug education teacher resource pack provided to follow up viewings. and il has also continued lo be distributed commercially by Tiu Theatre to drama departments across the UK, targeting those studying it as a GCSE Drama set text. The workshop pack for teachers to use was updated for both films, with a focus on reflection on core messages, and building strategies for decision making through consideration of scenarios. Following TIE tours commissioned by the DSM Foundation, both Wizard and Tiu Theatre toured the play commercially lo schools, with the option of either a drama or drug education workshop following perfOrmanS. Tiu Theatre delivered 34 performances and Wizard Theatre 6 performances. The agreement between the theatre companies. the DSM Foundation and playwright Mark Wheeller, which divided the UK geographically into territories based on the extent of provision the previous year, was reviewed again for 2025-26 and the decision was made to give an exclusive touring contract to Tiu Theatre for England, Wales and Scotland for the coming year. Publlshed texl of .1 Love You, Mum - I Promlse I Won't Dl8' Since being published in 2017 by Bloomsbury (Melhuen Drama), the play has continued lo be studied, taught and performed in schools across the UK and around the world. In September 2022 it became a GCSE drama set text in England and Wales (Eduqasl and summer 2025 was the second time GCSE Drama students were examined on it. Mark Wheeller's book forteachers and GCSE students to support the play, 'The Story Behind...l Love You, Mum, {Salamander Stet, 2022), based on testimony oflhose involved in the creation of the play and original production, continues to be used by schools. In addition to this support for teachers teaching the play lo students, Tiu Theatre set up a dedicated Facebook page, which has almost tripled ils membership in the last year to 696 followers. Our Director (who is also Dan's mum) visits schools on request to speak lo students studying the play. Drug and alcohol educatlon In Ihe academlc year 2024-25 Academie year 2023-24 2022-23 2024-25 No. sludents- drug educalion Total students seeing DSMF commissioned play tours No. students seeing film of play Nos parentslcaregivers Number of settings worked with during the year Of these, number of schools and colleges Number of state-funded schools and colleges Number of independent schools and colleges Number of student workshops Number of parenucaregiver workshops Total settings ever worked with to end of academic year 40,238 13,800 1,255 1.680 43,376 22,551 2.587 2.116 39,069 21,706 4,941 1,090 439 258 306 242 275 408 179 201 299 63 74 108 646 431 41 56 41 606 724 852 Page 9
THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Range of schools and colleges Setting infomiation Stsle-funded 2022-23 2023-24 2024-25 690/0 730/0 Independent New settings Continuing settings London settings England (outside London) Scotland 31% 27¥. 25/0 32% 390/0 29% 68% 61¥. 71/0 41% 290/0 230/0 Youth Engagement In 2024-25 our school-based Youth Ambassador {YAI programme continued to be used primarily by schools in Scotland, where it suits the school structure, and works well alongside other established peer mentoring programmes such as Mentors in Violence Prevention. The focus remains on building students, skills in communication. teamwork and problem-solving. and the programme includes an understanding of safeguarding awareness and boundaries for the role. Tasks undertaken are YA-led and based on the needs and priorities they identify within their school and community. In autumn 2024 an adapted version of the YA programme, Staying Safe. was approved for inclusion as part of the Duke of Edinburgh Award programme, and made available on the DofE website as a skills option. In summer 2025 we were offered the opportunity by The Collaboration Company to participate in a one- day 'Next Gen Idealhon, with some early-careers colleagues119-30 years) from different companies, following a similar process to the 'ideathon' oudined below. Two younger members of our team worked with the group to tackle the challenge we presented to them: 'How can the DSM Foundation engage with, inform and empower young adLJlls118-25 years) to make safer decisions about drugs?, The group generated four 'big ideas, which will be considered in our planning for 2025-26 and beyond. This year has seen us pilot a programme for young people in the early stages of their working lives. Benefact kindly agreed to do this with us on a paid basis, and so we delivered an in-person session and a live streamed session lo their Early Career network. These were very well received by the attendees and the commissioners, so much so that they plan to make it part of their regular offering, and we now have the content planned and ready to go (subject lo updates and bespoking in line with the cohort's survey dats), plus testimonials, a draft webpage, and we are working on a more commercial price list. Page 10
THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Scotland In August 2024 we appointed our first Drug Education Coordinator for Scotland {0.4FTEI based in the Grampian region, following the success of the Grampian pilot and further local authority commissioning. We also appointed and trained a new sessional drug educator in the area to meet demand, and we trained both up during the autumn term. During the academic year we delivered our full drug education programme in all 8 Moray secondary schools, and in 7 Aberdeenshire schools. and staff training in the Moray Social, Emotional and 8ehavioural Needs setting. This took place alongside the wider tour of the play and other drug education delivery in other parts of Scotland. The Moray end of year r8POrt can be seen here- Mora End of Yeai Re ort- June 2025. dl The Coordinator established our position in Scotland more securely during the year. both in the North East and nationally. and strengthened and developed new Gonneclions and partnerships. In 2024-25 22.3 % of students we worked with, including through the play, were in Scotland, demonstrating our growth in there. We have received commissioning from further local authorities across Scotland to tour the play and provide other delivery options in 202&26. including all schools in Argyll and Bute, North Ayrshire. and Fife, further extending our reach. Northorn Ireland Alongside the short tour of the play in Northern Ireland with Ever Unique Productions in spring 2025, positive connections w8r8 established more widely, largely thanks lo the support of local parent Sandra Larmour, whose daughter Jeni had died from drugs in 2020. During the year the Director was able to meet with Deputy First Minister of Nl Emma Little-Pengelly MLA. Minister of Education Paul Givan MLA, and Michelle Guy MLA, Shadow Education Minister. Meetings with senior officials at the Council for the Curriculum, Examinations & Assessment ICCEAI have led lo ongoing discussion around adapting our drug education lesson programme to fil into the newly developing prevention curriculum for Nl, and the inclusion of our play as a recommended text on the GCSE Drama curriculum. Feedback from professionals and parents attending the Portadown showcase perfomiance of the play showed that Ihe DSM Foundation resources were very much needed in Nl. Everyone who responded strongly agreed 186°/ol or agreed 114.knl that the DSM Foundation drug education programme could benefit children and young people in Northern Ireland. everyone (100°/o) thought the DSM Foundation could be effective in enhancing the current curriculum in relation to drugs and alcohol 1790/0 very effectivel 31 /0 effectivel; and everyone agreed that thal Ihe play and workshop will help young people manage decisions around laking drugs more safely (79°A strongly agreel 31.10 agree). "The performance makes Dan's story relatable and real. I think having this in schools and even having it on the drama curriculum, would seriously help with drug education in Northem Ireland." Page 11
THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 NIHR Innovation Fund Phase 2 We were notified in August 2024 that Middlesex University's application for Phase 2 of the NIHR Innovation Fund to Reduce the Demand for Illicit Substsnces, lo continue the evaluation of our multi- component drug education programme begun in Phase 1, had been successful. During the autumn term and early spring tsvelve schools (three in London, three in Surrey and six in Cumbrial, representing a range of demographics, received five elements of our programme. Initially, teachers who would be delivering our drug education to years 9 and 10 received training. Pupils in these year groups saw the film of the play with teacher-led workshops afterwards, then received drug education workshops delivered by our team. followed by teachers delivering our three drug education lessons. Their parents and caregivers were offered online webinars alongside this. The research team at Middlesex University worked with a team of health economists at Bangor University, who evaluated the cost-consequences of the programme. The final oulcomes will be reported in the autumn of 2025. and they will infomi the development of our drug education programme as well as the application for Phase 3, the final round of this funding. Medla and Communlcatlons The DSM Foundation continues to have a strong media profile regionally and nationally, with the Director being invited lo lake part in interviews throughout the year on national and regional TV, radio, newspapers and magazines on topics relating lo young people and drugs. This has included appearing on BBC Nl, Channel 5 news, LBC, Times Radio, and Premier Christian Radio, and in the magazines Woman, Take a Break and Woman and Home. The DSM Foundation has also contributed articles to online education publications Talk Education. Education CholS and Prep School Magazine. The Director has also Gontinued to be invited to record various p¢)d¢asts. either with professionals in related fields or to discuss issues relating to teenagers on more general podcasts. The dedicated email address for media enquiries has continued to be well used, and regular press releases have increased proactive as well as responsive engagement with media outlets. We have continued to develop the website on an ongoing basis, improving navigation and refreshing and adding new resources for parents and caregivers. for young people. and a new staff area of the website. We have further developed our Ask the Expert area with additional contributions from experts in a growing range of related fields. Our social media presence has continued lo grow on Facebook, Instagram, X and Linkedln and we have successfully launched a Bluesky page. Alongside extern81 communications, a regular team newsletter keeps staff updated with relevant news and research as well as internal news and updates. Lll L Page 12
THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Partnership working In order to further its charitable objectives. the DSM Foundation has continued to develop strong working relationships with a number of other organisats.ons and individuals working in the field. In addition to continuing to work closely with Police Scotland. Planet Youth has shared their survey data gathered from students in the six local authorities in which they are currently operating in Scotland, which has provided valuable insights that have informed our provision for parénts and staff. We have continued working with Tooled Up Education to extend our suite ofQuick Guidesfor Parents on different substances and related issues for young people. and with Teen Tips to produce new fact sheets for young people to add to those already available on our website. These have been updated as needed, and used in our drug education lessons in 2024-25. The Director was invited, as Chair of the Drug Education Forum. to be the host ofthe SOS-UK webinar in May lo launch their annual students, alcohol and drugs survey dala, as well as speaking al their annual universities conference. This year we have partnered with the team at the University of Bath who have developed a chemical analysis device that has identified a significant proportion of synthetic cannabinoids in vapes used by young people. We have been able lo connect them with relevant government departments lo disseminate their research findings. and with Ofcom to address the issue of their sale on social media. We have also worked together lo pr¢)duce a training resource for sch¢JoI staff to enable them to identify and respond to issues in their SchIs. In addition to this, we have continued lo maintain strong working relationships with key professionals and charities nationally in the sector and to develop new neOrkS. Colleagues from these fields have continued to provide advice and information about their specialist areas, issues for young people, and current policy priorities. National activity During the year our Director was appointed to the government's Advisory Council for the Misuse of Drugs IACMDI and her term began in February 2024. She has become a member of the Prevention Standing Committee. the Harm Reduction. Treatment and Recovery Standing Committee, and the ketamine working group, which has been fomied to respond to the government's commission to review the drug's legal classification and harms. The Drug Education Forum IDEFI has continued under the leadership of the DSM Foundation, with a steering group of other leaders in the sector. This national community of drug education providers, practitioners. policy makers and academics was launched in February 2024 to mark our tenth anniversary, with an aim of upholding evidence-based standards. strengthening and supporting the sector, and advocating for drug education for all young people. Temily online events, with leading experts as keynote speakers, have built membership to more than 600 professionals from a wide range of relevant roles and organisations across the UK. with Benefacl grant funding enabling its further dev8lopment and the launch of a F)odcasl series. Our Director has continued to lead the national Online Safely working group, formed in January 2021 to address the issue of young people's exposure to drugs on s121 media, with high level strategic membership from Snap, Instagram and TikTok, Ofcom, the National Police Chiefs Council, National Crime Agency, the Dawes Centre for Future Crime at UCL, and other charities working to keep children and young people safe online, with support and input from the Home Office, DfE and DHSC. Page 13
THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Our Director conlinues to be invited lo speak on various national platforms, including this year speaking al the Home Office conference, 'Tackling drugs- learning from Project ADDER,, the annual Society for the Study of Addictions conference. Cambridge University's First Drug Policy Conference, the Benefacl Group's first Founders, Forum, and SOS-UK'S nats'onal universities conference, speaking on alcohol, drugs and neurodiversity and taking part in a panel discussion. 'Un'.Stuck - helping teens and young people flourish in an age of anxiety,, a new book for parents edited by author Kale O'Brien for which our Director was invited to contribute a chapter, was published in autumn 2024. Resources and staff This year our new Drug Education Coordinator for Scotland (0.4FTEI has joined our core team, and o new sessional drug educalors have also been appoinled and trained, in London and Scolland. We have also replaced our Bookings and Events Coordinator10.6FTE) during the year. Following the 'id8athon' in the autumn, and ongoing grovrth which has increased pressure on the capacity of the Senior Leadership Team, our Director and Chair, in discussion with Trustees and Senior Leadership Team, have been working with Pete Burden, Head of Risk and Compliance forthe Benefact Group, to lake its key ideas forward. This has led lo a wider workforce review, to which the operational staff team also contributed through participating in a 'mini ideathon, during the year, also led by the Collaboration Company. This has resulted in Board approval to recruit a full time Operations Coordinator and a Head of Business and Organisalional Development10.6FTEI. Additional responsibilitl8s have also been giv8n to some of the drug educalion delivery team on an hourly contracted basis, to provide support for the Head of Education and Engagement. The Senior Leadership Team has been given pro bono strengths coaching this year, which has b8en followed by individual coaching for the Head of Operations and Head of Education and Engagement. Our Corporal8 and Community Fundraiser has also received coaching from Remarkable Partnerships to develop skills and confidence in corporate engagement, and our Director has continued with ongoing pro bono lead6rship ¢oa¢hing. In response to our steady growih, during the year we have invested in the implementstion of a CRM system {Beacon}. We now use this to manage our delivery bookings processes and data, organisation and supporter contacts and are continuing to develop ils use as we realise a range of benefits and efficiencies. yll Ilj,Lli I I Page 14
THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Funding and income generating activities The DSM Foundation has conb.nued to raise money through a variety of activits'es. The coaching our Community and Corporate Fundraiser reiVed from Remarkable Partnerships in developing corporate partnerships. has led to increasing our corporate connections. In June 2025, we held our first Engagement Event, marking a key step in building corporate support and partnerships. Hosted by Artemis Fund Managers in London. the evening brought together supporters, trustees. and prospects for powerful storytelling. meaningful conversations. and a deeper connection to our mission. The event inspired new funding opportunities and secured a generous matched donation. The Board has worked with SLT to further strengthen our ethical policy and processes. and lo develop documentation for corporate partnerships and commercial participation relationships. following regulatory guidance. We have been successful in attracting support from corporate charitable trusts, receiving grants from thé Artemis Charitable Foundation for a sixth year. and from Fidelity Intemational. The successful pilot of our workplace programme we hope will lead to further corporate engagement. We have also continued to build our community fundraising, securing places in challenge events including the Royal Parks Half and Brighton Marathon. and having Iwo runners in the London Marathon who chose lo run for us. From 2026 we will have two guaranteed places in the London Marathon for three years. In an innovative approach to fundraising. we were chosen by an author. Flora Dunn, to be the charity partner of her first novel. with £1 from every book sold being given to us. Our BBC Radio 4 Appeal in November 2024 was particularly successful. bringing us £45K in donations as well as raising awareness of our work with a national audience. The Larchfield Estate Christmas Fair in Northern Ireland raised £25K for us as their charity of the year towards the first tour of our play in local schools. Our Big Give Small Charities Weék campaign in the summer also raisèd £25K towards our work in Scotland during 25126. Our Friends of the Foundation donor base has continued to grow, with 68 individuals giving on a regular basis. We received a large donation of £50K from a generous individual who had been left this as a legacy. We have also launched our schools, fundraising pack this year to encourage and enable sch¢Jols to fundraise for us internally. We have continued lo engage a grants specialist with Silverlock Tenders. and successfully gained funding from a number of grants during the year. A second Movement for Good grant from the Benefact Group covered the costs of our Drug Education Coordinator in Scotland and setting up our new base there, as well as running costs for the Drug Education Forum for the year. We received grant funding for the TIE lour of the play in London from Convex Insurance. OSB Group and The Rosetree Trust. The second year of our grant from John Lyon's Charity funded ongoing work in 9 London Boroughs and we were awarded grants for local delivery from Richmond Voluntary Fund and Wimbledon Foundation Community Fund and Cumberland Council. We were also awarded a large grant from Garfield Weston to COV8r core costs for two years, and further funding froffl the National Lottery Cofflmunity Fund lo deliver par8nUcaregiver workshops in 2025-26. We also received some public funding for delivery. In Northern Ireland the tour was part-funded by six local Police and Community Safety Partnerships. and in Scotland we received funding to deliver our full drug education programme including the play in all eight Moray schools as well as seven schools in Aberdeenshire. Play performances in Argyle and Bute and Wesl Dunbarton5hire were funded through NHS funding. We receive contnbutions towards the cost oftheir delivery from most of the schools that we work with. although we continue to be flexible with settings with limited budgets as we never want cosl to be a barrier. Page 15
THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Governancè and strategy As planned. this year we appointed a new Board member with commercial experience and expertise. Work has been undertaken to further refine Key Performance Indicators IKPls} relating to finance, and using Beacon to provide dala on KPIS relating to the operational performance of the charity. In October 2024 the Vice-chair and Senior Leadership Team spent Iwo days with senior leaders from the Benefact group of finance companies, taking part in an 'ideathon' project led by the Collaboration Company. This is part of a year-long leadership training programme for these leaders, which includes developing collaboralive skills through working together lo address a challenge identified by a charity. The challenge presented by DSMF, as we move into our second decade, is 'How might we achieve scale in order to reach more young people without losing what matters about our identity, and the quality, effectiveness and impact of what we do?. The 'big ideas, generated through this process this have informed our strategic and operational planning. We used the Charity Govemance Code for Smaller Charities to review the effectiveness of our governance, and a sub%roup has been fomied, which will report back on findings to the first board meeting of the new financial year. The code, while not a legal or regulatory requirement, draws on the Charity Commission's guidance and sets the principles and recommended practice for good governance. Our Chair has continued lo meet with trustees for an annual personal evaluation of how the board is working and any feedback for improvements along wilh their own self-reflections on their role, contributions and areas where they can help the Foundation. Financial review Our income for the year ending 31 August 2025 was £476.787 {2024- £361.0361. We spent £403,465 12024 - £411.721) on charbtable expenditure. During the year we had a surplus of£73,322 (2024- deficit of£50,6851. At the end of the financial year there were unrestricted funds of £181.133 {2024- £137.364) ofwhich £134,861 have been designated 12024 - £124.191). Page 16
THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Future lans 1. Governance The Board will maintain its pattern of meeting six times during ihe year ahead, in addition to meeting for training during the year, and for strategic planning. which will take place in September 2025 with external facilitation as usual. The Charity Governan Code sub-group will present the findings of their review to the Board, along with a recommended action plan. They will report back on the implementation ofthe action plan during the course of this year. We will also be updating our Board terms of reference and the Trustees, Code of Conduct. We intend to revisit our Memorandum and Articles this year and consider revising these as appropriate. As part of our commitment to learning and professional development, trustees will take responsibility for their personal development and record this, for discussion with the Chair annually. Work will be undertaken lo refine KPIS further as needed. Our current Treasurer is slanding down and a recruitment process lo replace this post is underway. The Board's annual review of the safeguarding strategy took place in summer 2025 and the annual NSPCC safeguarding audit will lake place in autumn 2025. This will include revi8wing, r8vising and updating related policies. 2. Drug and alcohol educatlon Alongside our regular ongoing updating and quality improvement process, we will be reflecting on the findings ofthe NIHR research when these are made available in autumn 2025 and using these to inform further refinement of our resources and approaches. We will continue to extend and consolidate our core drug education programme across England and Scotland. with local authority commissioning across Scotland lo tour the play increasing considerably this year. leading to opportunities lo develop wider work in new areas. We will be making effective use of our CRM. to follow up setb'ngs that have not had provision for two years. or who have downloaded our lesson or form-time resources bul have had no other contact with us. We will continue to promote work with parents. caregivers and education professionals, with a National Lottery Community Fund grant enabling us lo prioritise offering parenvcaregiver workshops and webinars in new settings. We plan to pilot parents. webinars in Northern Ireland to extend our provision there following the success of the play tour, and to follow up the second lour in 2026. In response to hallenges experienced engaging parents and caregivers in some settings where we had been commissioned lo work, or where parental engagement was required as part of Ihe NIHR evaluation. and where this is recognised as an issue. we plan to develop a more diverse offering, including downloadable resources and bite-sized videos. We will actively promote our Workpla programme followng the SucsS of the pilot workshops with early careers colleagues. In addition lo these half day workshops the programme will include parenll caregiver workshops and webinars, 'lunch and leam, sessions, a play package with options of live or filmed performances, and keynote speaking with our Director. Page 17
THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 3. Drama and Theatre in Education In 2025-26 we will be providing three commissioned Theatre in Education tours of Mark Wheeller's play. Tiu Theatre will tour schools in Scotland for eight weeks in Autumn term 2025 with a Scottish cast, and London schools for six weeks in Spring 2026 with a locally-based cast, alongside a commercial tour across England which Tiu will organise themselves, offering an option of drama or drug education workshops to follow performances. In Spring 2026 our second TIE lour in Northern Ireland will also take place over approximately two weeks with Ever Unique Productions. The Tiu Theatre Scottish and English filmed productions will also continue to be made available, with workshop resources included as a package for teachers to use. We will continue to promote the published play and provide additional support to schools sludying it as a GCSE sel text as appropriate. 4. Evaluation Middles8x University has applied for Phas8 3 of the NIHR Innovation Fund lo Reduc8 the D8mand for Illicit Substances lo continue working with us lo evaluate our mulli-componenl programme, building on the outcomes of Phase 2 to consider adaptstions needed for a universal programme to be relevant, accessible and effective for more vulnerable pupils. If successful, the project will take place from February 2026 to April 2027. We will continue working with 13-15 year olds, this time in six schools in Scotland with catchments in areas of higher depnvation, and six settings offering alternative provision to young people unable lo access mainstream schools - four Pupil Referral Units in London, one in Cumbria, and the Social, Emotional and Behavioural Needs setting in Moray, Scotland. Six control schools with similar demographics in the same local authorities to the mainstream schools in Scotland will be included. continuing with their regular provision during Ihe evaluation year, and being offered the DSMF programme the following year. The evaluation will include health economics as in Phase 2. 5. Youth Engagement Our school-based YA programme will continue lo be offered to schools as part of our core programme, and our Staying Safe module will remain available as a skills option for Duke of Edinburgh IDofEI candidates on the DofE website, now free of charge. We will continue work on the pilot of the Police Scotland commissioned programme for Police Scotland Youth Volunteers in the Grampian region with a view to wider roll out. We plan to pilot an app for young people this year providing easy access to sources of further information and support. This will replace the cards we currently provide after workshops and play performances. and create a more flexible and accessible option, which will reduce both costs and environmental impact. We will also consider how to lake forward the ideas generated by the 'Next Gen idealhon, in summer 2025, for which we were offered pro bono follow up SUPF)Ort by some of the participants. This includes exploring the launch of a TikTok channel with brief safety tips for young people given by our drug educators. Page 18
THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 6. Resources and staff Following the resignation of our Drug Education Coordinator for Scotland, we will reappoint to this role with an additional day10.6FTE) in order to respond to increased demand created by the expansion in commissioned work this academic year. It will remain a one-year fixed term post. however, while we develop a more stable funding base. The capacity and workforce review commissioned by the Board following the Ideathon exercise with the Benefact Group has led to a newly created Head of Business and Organisational Development 10.6FTEI, which when filled lin Spring 20261 is expected to bring greater commercial and strategic focus on organisational development and capacity building as well as diversifying income. The recruitment of a full time Operations Coordinator lin early Autumn 20251 prompted by this review, will help add much- needed resources on key areas of business support. These roles and the additional responsibilities given to some of the drug education delivery team. will all help to ensure that DSMF remains a well- managed and successful charity with a Glear strategic vision as we 9row. General administrative tssks will also be undertaken on a voluntary. ad hoc basis by a current staff member when she stands down from her current contracted role (0.2FTEI, when this becomes absorbed into Ihe role of the Operalions Coordinalor. 7. Finance, fundraising and income generalion Our Funding and Income Generation strategy will be reviewed, updated and refreshed following the appointment of our Head of Business and Organisational Development, with a focus on continuing to maximise income from different streams, exploring income generation opportunities, and further strengthening a sustainable financial model for the Foundation. Diversifying income sources in Scotland will be priority, which are currently heavily dependent on local authority funding which can be vulnerable to budget cuts. We will also explore funding opportunrties in Northern Ireland in order to develop our work there. Our workplace programme will be a priority, enabling us to develop a sustainable commercial income stream, and during the year we will be making preparations in anticipation of the need to set up a trading subsidiary and to become VAT registered, in case this income stream reaches the limit that requires this. Our Corporate and Community Fundraiser will continue to work hard to develop our corporate engagement and longer-lerm partnerships with organisations. as well as increasing our income from community funding, including supporting our challenge event places, launching a new regular donor scheme and our memory giving page. and planning a legacy giving campaign. We will also be working to increase the number of schools undertaking fundraising for us. and to continue to deepen our stewardship with individual supporters. We will also continue to work with an external fundraising to apply for suitable grant funding to cover the costs of the play tours and for a base of core funding. Page 19
THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 8. National activity We have been invited to apply for funding to enable us to fvrther develop and Drug Education Forum and increase the scope of support it provides. If successful. alongside its regular termly events this would include training events provided by member organisations. termly webinars focused on a priority topic, and a monthly podcast programme. It would also enable us to develop the digital presence and resources provided to its community. Our Director will continue to be an active member of the ACMD. to chair the Drugs on Social Media working group, and to respond to opportunities to contribute to discussion and speak nationally. Structure, governance and management Governing document The charity is controlled by ils governing document. the Memorandum and Articles of Association, and constitutes a company limited by guarantee, as defined by the Companies Act 2006. The liability of each member of the company, in the event of its winding up, is limited to £10. The Directors of the company are also Ihe charity truste8s for the purpose of charity law. Und8r the Articles of th8 company the Charity is managed by the Board of Directors. We are registered with the Office of the Scottish Charity Regulator in addition to the Charity Commission of England and Wales. We have explored charity registration in Northern Ireland in response to the development of our contacts and work there. Following guidance from the Charity Commission for Northern Ireland we have 'expressed our intent, and may be invited to regisler fully at some point in the future. Recrultmenl and appolntment of new trustees Two trustees, Nick Martin and Tim Spargowmabbs, retired by rotation and were reappointed during this period. In accordance with the Articles of Association, one third of the Irustees must retire at the annual general meeting. Suja Chacko and Olivia Masih will retire by rotation and are eligible for reappointment. The two Founder Trustees and the Chair have served more than 11 year5 as trustees, and the Vice- Chair has been a trustee for nearly 10 years. Due to the tragic events leading up to the setting up of the Foundation. it has been important to maintain stability alongside clear strategic leadership and prudent stewardship. There has been refreshing of the Board over the years, and new board members have joined. especially with the appointment of a Iruslee with commercial experience this year. Since the last seven years. the Foundalion has been evaluating board effectiveness and reflecting on individual trustee contributions with the Chair givinglreceiving feedback. The board meetings and working groups encourage active trustee contribulions and different perspectives. which in addition to the skills audits which have been carried out since 2015, enable the board to assess where Ihe strengihs and gaps are, and to have the range of experts'se needed. Page 20
THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Rlsk management The Board is aware of its responsibilities to identify and review the major risks to which the organisation is exposed and to implement systems to mitigate those risks. These include governance and leadership. operational and financial risks. extemal risks. including reputational damage, compliance risks as well as risks associaled with projects and parlnerships. A risk assessmenl and management regisler is reviewed and updated on an ongoing basis by the Board. A Section 11 Safeguarding Review, initially undertaken in September 2020. has been reviewed annually each year. mosl recently in July 2025. A crisis management plan is in place lo ensure the chanty is sufficiently prepared should a crisis occur. Risk assessments are carried out for all operational activities in schools and olher sellings. online and in person. Policies are reviewed and updated regularly as required. as part of an established annual programme. Governance During 2024-25 trustees have continued lo focus on ensuring the effective governance of the Foundation, especially this year in the light of our launch of our base in Scotland and start of work in Northern Ireland. The Board has maintained its patlern ofmeeting six times during the year ahead, in addition to meeting for training and for strategic planning. Organlsatlonal structure The Board is responsible for the overall direction and strategic development of Ihe DSM Foundation. The Board has approved Terms of Reference for ils operation. which sets out the authority and responsibilities of the Board, its objectives and its main duties.11 also details the delegation of the Board of Trustees. powers to 'lead trustees, for certain functions and clarifies which decisions require full Board approval. The Resources & Governance sub-committee meets regularly to discuss finances, the funding strategy. capacity planning and the effectiveness of controls and risk management. The role of Company Secretary is incorporated into the responsibilities of the Head of Operations. Trustee board meetings are held on alternate months to discuss major operational and strategic issues facing the charity. The Board reviewed the three-year strategic plan 2024 to 2027 in July 2025, which has been translated into a more detailed operational plan. Page 21
THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Resources and staff The Board continues to source and deploy reSoUrS for carrying out the DSM Foundation's charitable activities for public benefit. There are now eight paid employees.. a full time Director., a Head of Operations {0.8FTE) and Head of Education and Engagement10.8FTEI who work with the Director as a Senior Leadership Team.. a Bookings C(Fordinator {15 hours plw 43 weeks pla which was changed to 0.48FTE during the year),. a Corporate and Community Fundraiser10.6FTE)', a Communications and Digital Content Coordinator10.6FTE which changed to 0.44FTE during the yearl, a Drug Education Coordinator {Scotland)10.4FTE}. and a Bookings and Events Cwrdinator {0.5FTEI. In addition to this, an HR and Finance Officer and Projects Coordinator both work approximately 0.2FTE on a flexible conlracled. hourly paid basis. Drug education is delivered by a team of six drug educators on a sessional. hourly basis. one of these as a volunteer. plus the Director and Head of Education and Engagement as part of their salaried roles. Various additional tasks are carried out by regular. long- standing volunteers. The Management Accountancy Support role continues to work with the Treasurer and the Head of Operations to support the day-to-day book-keeping functions and the monthly reporting to Trustees. Induction and training of trustees Trustees are appointed for the skills and experience that they bring and their ability to assist the DSM Foundation in meeting its charitable objectives and an induction plan is in Pla for all new trustees, drawing on resources from the Charity Commission as well as information specific to the Foundation. Every Board meeting has sector updates as appropriate, lo brief trustees on developments in the charity seGlor, and trustees update themselves through attending webinars and undertaking wider reading. An annual training session is delivered to trustees based on identtfied priorities. Page 22
THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Statement of Trustees. Responsibilities The members {who are also the directors of The Daniel Spargo-mabbs Foundation for the purposes of company law) are responsible for preparing the members, report and the financial statements in accordance with the United Kingdom Accounting Standards (Uniied Kingdom Generally Accepted Accounting Practice) and applicable law and regulalions. Company law requires the members to prepare financial statements for each financial year. Under company law the members musl not approve the financial statements unless they are satisfied that they give a true and fair view of ihe state of affairs of the charitable company and of its incoming resources and application of resources, including ils income and expenditure. for that period. In préparing these financial slatemenls, the members are required lo: select suitable accounting policies and apply them consistently- observe the methods and principles in the Charities SORP- make judgements and estimates that are reasonable and prudent., slate whether applicable UK Accounting Standards have been followed. subJ8Ct to any material departures disclosed and explained in the financial statements- and prepare the financial statements on the going conrn basis unless it is inappropriate to presume that the charitable company will continue in business. The members are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose wilh reasonable accuracy al any time the financial position of the charitable company and enable them to ensure thal Ihe financial statements comply with the Companies Act 2006. They are also responsible for safeguarding ihe assets of Ihe charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The annual report was approved by the members of the charity on 27 January 2026 and signed on its behalf by= Dr S M Chacko (Chair) Trustee Page 23
THE DANIEL SPARGO-MABBS FOUNDATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE DANIEL SPARGO-MABBS FOUNDATION I report to Ihe charity trustee5 on my examination of the accounts of the charity for the year ended 31 August 2025 which are set out on pages 26 10 43. Respective responsibilities of members and examiner As the charity's trustees of The Daniel Spargo-mabbs Foundati {and also its directors for th8 purpose5 of company law) you are responsible for the preparalion of Ihe a¢¢ounts in accordanc8 with tha requirements of the Companies Act 20061'th& 2006 Acr}. Having satisfied myself that the accounts of The Daniel Spargo-mabbs Foundation are not requlred lo 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 as carried out under section 145 of the Charities Act 2011 I'lhe 2011 Act.). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145{51{bl of the 2011 Act. Independent examiner's statement Since The Daniel Spargo-mabbs Foundation's gross inccrfne exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confim that l am qualffied to undertak8 the examination because l am a member of Iha Institute of Chartered Accountants in England and Wales. which is one of the listed bodies. I hav8 completed my examination. I confinn that no matters have come to my attenlion In connection wilh Ihe examination glvlng me cause lo believe.. 1. accounting records were not kept in respect of The Daniel Spargovmabbs Foundation as réqulrèd by sectlon 386 of the 2006 A¢t: or 2. the accounts do not accord with those records: or 3. the accounts do not comply with the accounting requiremenls of Section 396 of the 2006 Act other than any requlrement that the acwunts give a 'true and falr view. which is not a matter con$ider&d as part of an independent examination; or 4. the accounts hav8 not been prepared in accordance with the method5 and principles of the Slalemenl of Recommended Practice for accounting and reporting by charities [applicable to charities preparing Ihelr accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland IFRS 102)]. I have no concems and have come across no other matters in connection with the examination to which att8ntion should be drawn in this report in order to enable a proper understanding of the acc ts lo be reached. ordA ei-8oamah For and on behalf of Shaw Gibbs Limited Salalin House 19 Cedar Road Sutton Surrey SM2 5DA Date.. ol Page 24
THE DANIEL SPARGO-MABBS FOUNDATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Total 2025 Total 2024 Unrestricted Restricted Note Income and Endowmènts from: Donations Income from fundraising Investment income 120,126 39.261 2.291 293,634 21.475 413,760 60.736 2,291 350,053 8.579 2,404 Total income 161.678 315.109 476 787 361036 ExpendSture on: Raising funds Charitable activities Support and govemance costs 28,910 59,749 3,900 132,559 32,810 192,308 702 199,348 29.236 149.111 178,347 211.671 Total expenditure (117,895) 285,570}403,465J 43,783 29,539 73,322 {411,721) Net incomel{expenditurel (50.685) 150,685} Net movement in funds 43.783 29,539 73,322 Reconclllatlon of funds Total funds brought forward 137.364 60,696 198,060 248,745 Total funds carried foNard 16 181,147 90,235 271,382 198,060 All of Ihe charity's activities derive from continuing operations. Page 25
THE DANIEL SPARGO-MABBS FOUNDATION (REGISTRATION NUMBER: 08863937) BALANCE SHEET AS AT 31 AUGUST 2025 2025 2024 Note Fixed assets Tangible assets 12 12 143 Current assets Receivables Cash at bank and in hand 13 77,255 295,461 372,716 28,232 177,466 205,698 Payables.. Amounts falllng due wSthln one year 14 101.346 (7.781) Net current assets 271,370 197,917 Net assets 271,382 198,060 Funds of the charlty: Restricted funds 90,235 60.696 Unrestricted funds 181,147 137,364 Total funds 16 271,382 198,060 For the financial year ending 31 August 2025 the charity was entitled to exemption from audit under seclion 477 of the Companies Act 2006. The members have not required the company to obtain an audit of its financial statements for thè y8ar ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for.. ensunng that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which othetwise comply with the requirements of the Companies Act 2006 relating to financial statements. so far as applicable to the charitable company. These accounts have been prepared in accordance with the provisions applicable to charitable companies subjecl to the small companies regime. The financial slalemenls on pages 25 10 42 were approved by the members. and authorised for issue on 27January 2026 and signed on their behalf by.. N S Martin (Treasurer) Trustee T D Spargo-mabbs Trustee Page 26
THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 1. CHARITY STATUS The Daniel Spargo-mabbs Foundalion (the 'chartty') is limited by guarantee, incorporaled in England and Wales, and consequently does nol have share capital. Each of the members is liable lo contribute an amount nol exceeding £10 towards the assets of the charity in the event of liquidation. The address of the registered office is given on page 1. The nature of the charity's operations and its principal activities are set out in the Report of the Trustees on page 2. 2. ACCOUNTING POLICIES 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, unless olheNise sla18d. Golng concem The Trustees have assessed whether the use of the going concem basis is appropriate and have considered possible 8V8nts or conditions thal might cast significant doubt on the ability of the charitable company to continue as a going COnrn. The Trustees have made this assessment for a period of at least one year from the date of the approval of these financial statements. The charitsble company's ability to continue as a going concem is dependent on its success in raising funds from corporate and family trusts, public authorities and donations. none of which can be guaranteed. The Trustees remain in regular contact with sponsors lo secure ongoing financial support for the charity's operations going fOard and are exploring alternative ways to raise funds. The Trustees have determined there are no material uncertainties as to the charitable company's ability to continue as a going concern in the foreseeable future and therefore believe it remains appropriate to prepare the financial statements on a going concern basis. Slalement of compllance The financial statements have been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities.. Statemenl of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191,. Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland.. They also Gomply with the Companies Act 2006 and the Charities Act 2011. Basis of preparation The Daniel Spargo-mabbs Foundation meets the definition of a public benefit enlity under FRS 102. Assets and liabilities are initially recognised al historical cost or Iransaction value unless otherwise slaled in the relevant accounting policy notes. The financial statements have been prepared under the historical cost convention. The functional currency of the charity is considered to be pounds sterling (£1 because that is the urrency of the primary economic environment in which the charity operates. The financial statements are presented in pounds sterling (£). Page 27
THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Disc105ure exemptions The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements. as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland.: . the requirements of Section 7 Statement of Cash Flows. Income and endowments The principal policies on income and endowments are as follows: Donations and legacies- Donations and legacies are credited in the year in which they are receivable. Grant income- Income from government and other grants. whelher'capital. grants or'revenue. grants, is recognised when the Gharity has entitlement to the funds, any performance Gonditions attached to the grants have been met. it is probable that the income will be received and the amount can be measured reliably and is not deferred. Where grant income is rewarded specifically lo cover expenditure of a future accounting peri¢)d. then the grant income is deferred lo that future period on the balan sheet as deferred income. • Interest receivable - Inter8St is credited in th8 year in which it is received. Glft ald In¢oming resources from tax re¢laims a included in the Statement of Financial Activities at the same time as the gift to which they relate. Expendlture Expenditure is recognised as soon as there is a legal or constructive obligation committing th8 charitable company to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of Ihe obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attnbuted lo particular headings they have been allocated lo activities on a basis consislent with the use of resources. Irrecoverable VAT is charg8d as a cost against the activity for which the 8xpendilur8 was incurr8d. Allocation of support cosls Support costs are those functions Ihat assist the work of the charttable company but do not directly undertake charilable activities. Support costs include staff costs, insurance, postage, stalionery and office expenses, professional fees, fundraising expenses, website and publicity costs, books and publications, bank charges, compuler and intemet expenses, travel and subsistence, slaff Iraining costs, rent and depreciation costs, which support the charitable company's projects and activities. These costs have been split between restricted and unrestricted funds based on staff time. Page 28
THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Taxatlon As a charitable company. The Daniel Spargo-mabbs Foundation is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charitable company. The charitable Company is not registered for VAT and a¢cordingly expenditure includes VAT where appropriate. Fund accounting The funds held by the charitable company fall into the following calègori8S'. Unr85trictèd funds can be used in accordancè with thè charitable objectives at the discretion of thè trustees. Designated funds are unreslricted funds which have been set aside by the trustees for a particular purpose. However, this would not then prevent the trustees subsequently reallocating these sums for other uses, or returning them to unrestricted funds. Restricted funds can only be used for particular restricted purposes within the objects of the charitable company. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial slalements. Tangible flxed assels Tangible fixed assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impaimient losses. The cosl of tangible fixed assets includes directly attributable incremental costs incurred in their acquisition and instsllation. Depreciation is provided at the following annual rates in order lo write off each asset over ils 8slimaled useful life.. Asset class Furniture and equipment recialion method and rate 25°/o on cost Depreciation on furniture and equipment is charged at 259/0 on cost. with the exception of play equipment which is depreciated at 50% on cost. due to heavy usage. Receivables Receivables are recognised initially al the transaction price. They are subsequently measured at amortised cost, less provision for impaimient. A provision for the impairment of receivables is established when there is objective evidence that the charitable company will not be able lo collect all amounts due according to the original terms of the debt. Cash and cash equivalents Cash and cash equivalents comprise cash at bank. Page 29
THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Payables Payables are recognised where the charitable company has a present obligalion 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. Payables and provisions are normally recognised al their settlement amount after allowing for any trade discounts due. Pension costs and other posl-retirement benefits The charitable company operates a defined contribution pension scheme. Contributions payable lo the charitable company's pension scheme are charged lo the Statement of Financial Activities in the period to which they relate. 3. INCOME FROM DONATIONS Total 2025 Unrestricted Restricted Donations 54.792 185,342 240,134 Grants Royally receivable Gift aid Other income 49,332 1,102 6,581 8,319 120.126 106,549 155,881 1,102 6,581 10,062 413,760 1,743 293,634 Tolal 2024 Unrestricted Restricted Donations 168,140 47,543 215,683 Grants Royally receivable Gift aid Other income 115,502 115,502 561 9,242 9.065 350,053 561 9,242 9,065 187,008 163,045 Page 30
THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 4. INCOME FROM FUNDRAISING Total 2025 Unrestricted Restricted Fundraising events 39,261 21,475 60,736 Total 2024 Unrestricted Restricted Fundraising events 8,579 8,579 5. INVESTMENT INCOME Total 2025 Total 2024 Deposit account interest 2,291 2,404 6. EXPENDITURE ON RAISING FUNDS Total 2025 Tolal 2024 Unreslricted Restricted Fundraising expenses Wages and salaries 6,673 22.237 28,910 3,900 10,573 22,237 32,810 702 3,900 702 Page 31
THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 7. CHARITABLE ACTIVITIES COSTS Unrestricted Restricted Total 2025 Training costs Drug education forum costs Performance and production - play Royally payable Film production Wages and salaries 72 17,418 581 101.746 655 12,159 17,490 581 121,430 3,171 19.684 2.516 (12,159) 49.636 59.749 49,636 192,308 132.559 Unrestrlcted Restrlcted Total 2024 Training costs Projects Performance and production - play C¢>ordination and other costs Royally payable Film production 242 953 60.053 4,200 2,941 10.268 78,657 12,169 56,372 52,150 12,411 57,325 112,203 4,200 2,941 10,268 199,348 120,691 Page 32
THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 8. SUPPORT AND GOVERNANCE COSTS Tolal 2025 Unrestricted Restricted Support costs: Wages and salaries Social security Pensions Rent Staff training Other staff costs Bank charges Insurance Computer and inlemet expenses Sundry expenses Postsge. stationery and offi¢e expenses Books and publications Travel and subsistence Depreciation furniture and equipment Telephone Professional fees Overheads recovered 10,641 16,696 3,695 6,548 4,170 1,630 939 1,653 5,769 215 2,401 2,533 2,606 131 543 872 34,612) 26,430 103,402 114,043 16,696 3,695 6,548 4.170 1,630 944 1,653 9,370 215 2,539 2,533 8,519 131 543 2,312 3,601 138 5,913 1.440 34,612 149,111 175,541 Governance costs Independent examinerfs fee 2,806 29,236 2,806 178,347 149,111 Page 33
THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Total 2024 Unrestricted Restricted Support costs: Wages and salaries Social security Pensions Rent Staff training Other staff costs Bank charges Insurance Computer and inlemet expenses Sundry expenses Postsge. stationery and offi¢e expenses Website and publicity Books and publications Travel and subsistence Depreciation furniture and equipment Telephone Professional fees Overheads recovered 54,911 3,238 3,213 5,211 156 1,451 824 1,551 1,166 4,935 2,187 802 3,300 3,240 332 153 5,400 12,331) 79,739 106,546 161,457 3,238 3,213 5,211 656 1,451 824 1,551 2.148 4,935 2,187 802 3,300 9,140 332 210 8,388 500 982 5,900 57 2,988 12,331 129,304 209,043 Governance costs Independent examinerfs fee 2,628 2.628 82.367 129,304 211,671 Page 34
THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 9. TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefrts for the year ended 31 August 2025 nor for the year ended 31 August 2024. Trustees. expenses There were no trustees, expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024. 10. STAFF COSTS 2025 2024 Wages and salaries Social security Pensions 185,916 16,696 3.695 206,307 161,457 3,238 3.213 167,908 The monthly average number of persons employed by the charty during the year was as follows: 2025 2024 Charitable activities Support & govemance Fundraising No employee received emoluments of more than £60,000 during the GUent or previous years. Page 35
THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted Total 2024 Note Income and Endowments from: Donations and legacies Income from fundraising Investment income 187,008 8,579 2,404 163,045 350,053 8,579 2,404 Totsl income 197,991 163,045 361,036 Expenditure on: Raising funds Charitable aclivitl8S Support and governance costs 702 78,657 82,367 702 199.348 211,671 120,691 129,304 Totsl expenditure {161,726) (249.995) 1411,721) Net incomellexpenditure) 36.265 (86.950) (86,950) (50,685) 150,6851 Net movement in funds 36,265 Reconcilialion of funds Total funds brought forward 101,099 147,646 248,745 Total funds carried forward 16 137.364 60,696 198,060 Page 36
THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 12. TANGIBLE FIXED ASSETS Furniture and equipment Cost At 1 September 2024 and 31 August 2025 5,263 DeprecSallon At 1 September 2024 Charge for the year 5,120 131 At 31 August 2025 5,251 Net book value At 31 August 2025 12 At 31 August 2024 143 13. RECEIVABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Donations receivable Grants receivable Other debtors 1,735 5,356 50,845 24,675 22,876 77,255 28.232 14. PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade payables Other taxation and social security Other creditors Accruals and deferred income 9,019 1.119 3,452 2,257 1,075 1,037 87,800 3,368 101,346 7,781 Page 37
THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 15. ANALYSIS OF NET ASSETS BETWEEN FUNDS Total funds at 31 Aug 2025 Analysis of net assets between funds Tangible fixed assets Current assets Current liabilities General Designated Restricted 12 63,174 16,914 12 372,716 101,346 134,861 174,681 84,432 Total net assets 46,272 134,861 90,249 271,382 Total funds at 31 Aug 2024 General Designated Restricted Tangible fixed assets Current assets Current liabilit18S 143 20.811 (7,781) 143 205.699 (7,781) 124.191 60.697 Total net assets 13,173 124,191 60,697 198,061 Page 38
THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 16. MOVEMENT IN FUNDS Balance at Incoming Resources 1Sep24 resources expended Transfers Balance al 31 Aug 25 Unreslricled General General fund 13.173 161.678 1117.895) {10,6701 46,286 Deslgnated Operational reserve ILYM play funds 104,191 20.000 124,191 10,670 114,861 20.000 134,861 10,670 Total unrestricted 137,364 161,678 A117,895) 181,147 Restrlcled Play funds Local government funds Community funds Salary funds NIHR funds 230 10,000 50.466 60,665 97,502 104.897 50.845 1,200 {60,6651 {77,8751 {94.9851 {50,8451 (1,200 230 29,627 60,378 Total restricted 60,696 315,109 A285,570 90,235 Total funds 198.060 476.787 403.465 271.382 Page 39
THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Balance at 1Sep23 Incoming Resources resources expended Balance at 31 Aug 24 Transfers Unrestricted General General fund 3,717 197,991 1161,726) (26,8091 13,173 Designated Operational reserve ILYM play funds 97,382 6.809 20,000 26.809 104,191 20,000 124,191 97,382 Total unrestricted 101,099 197,991 161,726 137,364 Rastrlcled Play funds Local government funds Community funds Salary funds NIHR funds 7,730 27.654 54,772 10.900 46.357 98,011 1,200 6,577 {11.9001 {69,0111 1103,816) (1,200) (64,068) 163,045 J249,995) 361,036 411,721 (6.5001 5,000 1,499 230 10.000 50,466 57,490 Total restricted 147,646 60,896 Total funds 248,745 198,060 Page 40
THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Details of the unrestricted designated funds are as follows.. The operational reserves represent amounts set aside sufficient to meet six months operational expenditure. The ILYM play funds represent donations towards the Foundation's Theatre in Education programme. Details of the restricted funds are as follows.. The play funds represent donations towards the Foundation's Theatre in Education programme. The local government funds represent donations from Local Authorities towards the delivery of the Foundation's Drug and Alcohol Education programme. The communlty funds represent donations from local trust funds and organisations towards the delivery of the Foundation's Drug and Alcohol Education programme. The NIHR funds represent a Department of Health and Social Care grant towards part 1 of an Innovation Fund research project. The salary funds represenl donations received to support the salaries of employees of the Foundation. 17. OBLIGATIONS UNDER LEASES Operatlng lease commltments Total future minimum lease payments under nonacancellable operating leases are as follows: 2025 2024 Land and buildings Within one year 750 The amount of non-cancellable operating lease payments recognised as an expense during the year was £6,54812024: £5,211). Page 41
THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 18. PENSION SCHEME Defined contribution pènsion schemè The charitable company contributes to a defined contribution pension scheme for ils employees. The pension cost charge for the period represents contributions payable by the charitable company to the respective scheme and amounted to £3,69512024= £3.213). At the year end contributions totalling £1,075 (2024: £1.037) were payable io the scheme and are included in other payables. 19. RELATED PARTY TRANSACTIONS Fiona Spargo-mabbs is related to two trustees. The two family member trustees have no involvement in decisions relating to the day-lo-day performance management or HR mallers relating lo the Director. Prior consent of the Charity Commission had been obiained for the original appointment of Fiona Spargo-mabbs to this role. During the year, Fiona Spargo-mabbs received remuneration (including employevs pension conlributionsl of £47,622 {2024'. £46,685). The total amount of donations without conditions received by the charitable company from the trustees during the year was £7,656 (2024.. £11.795). Page 42