SAMUEL'S IHARITh" Every sick child needs a smile Report of the Trustees and the Unaudited Financial Statements for the Year Ended 31st May 2025 for Samuel's Charity Registered Charity Number- 1164034 Registered Scottish Charity Number- SC050492 Company Registered Number- 09829049 Registered address- Staple House. 5 Eleanor's Cr05& Dunstable, LU6 ISU www.samuelscharity.org.uk
Samuel's Charity Contents of the Financial Statements fortheyear Ended 31.05.25 Page Legal and Administratlve Information 34 Report of the Trustees 5-16 Independent Examiners Report 17 Ststement of Flnancial Activities 18 Balance Sheet 19 Notes to the Financial Statements 20-22 21Page
31Page
Charity Trustees during 2024-25 were as follows: Martln Leib {chair of trustees) Karen G Jeffties John Dale Tillie L Mortier-young Dawn Mccarthy (treasurer) The Charity is a Company Limited by Guarantee and its governing document is its Mernorandum and Articles of Association Testimonials from parents we are so grRtrfHL frr ALL yoHr SL4PPrt heLp JAide. home h0spltALJAe was it Sorti )Kt WeYiJth&w ALL the piuts fit tOg&ker frr it to hApPe SO SM¢JOthLy. ts obsDLKtt dtLbght to walk ts60 h¥s bedrgOVb( the A see hi there ¥Stead rf e{ptj rooMI Th17b aLL so It fvL very very soary Whe yoKr shild RS LIL Ils 'ALice' &s. yomr sPpoYt ALL SO rfSLL WAYS - WALk with HS thrwh this timt ttl Ike a hoYYibl£ s¢ttt0 a LittLe eastsr to beAr- M44dc ALL the dLfftr¢. we ort so verifj 9YQttfvL. 41Page
TRUSTEES REPORT The trustee5 present the annual report together with the financial statements of the charity for the year ended 31° May 2025. including our accountants lunauditedl repgrt for that year. In preparing this, their eighth annual report, the Board of Trustees have noted the guidance set down by the Charities Commission regarding public benefit. Our Mlsslon Is to express and act on 9 year old Samuel's heartfelt desire to make being in hospital so much better for other seriously ill children than it was for him; it was literally his dying wish. We want to positively transform the experience of every child having to face the challenge and distress of long-term care in hospitsl, includin9 end of life care, or of those needing care at home beeen or after bouts of treatment. We want to help seriously and terminally-ill children in h05Pltal, and at home, feel loved and cared for. reassured and 5UPPOrted for who they are as individuals. We want hospitals for them and their parents to be less scary. more caring and we want the children to feel loved and special at a really difpicult time. Where possible wè wantto help those who could and should be cared for at home, to getthat opportunity. We wantto do thatfor as many children we can and especially where we can make the most difference. We want to add value and be a catalyst to positive change. We work in Hospitsls (Project Smile) by challenging accepted practice, helpin9 to improve wards and their personal environment, and providing recreational equipment and opportunities a5 well as pain relieving equipment and support. We work to support seriously and terminally ill children and their families to have care at home. Our At Home Project. That too can be Scary for parents where the child may be fragile and vulnerable and there is not the immediate back up of a hospital and often very little care in the community or effective transition between the two. That means transfers fail and thays distrossing. We work to prevent that. Our Wision Is to change arid transform the experience of children everywhere, who are in the sort of situation Samuel was in. being treated for a long term or life limicing or life ending illness., whether in Hospital or at Home. We want our country to provide the best care in the world for such children and young people. and we want to challenge poor practice and champion best practice - and roll up our sleeves to help deliver that. And we want what happens here to be a beacon and an example to other countries and other hospitals and communities all over the world. Ourvalues / Affirming and Positive O Person Centred Child and family centred O Listening and Learning O Determined and Persistent / Celebrating differenee and diversity Committed to quality and excellence 4 Collaborative and partnership-based solution5 Outcome focused SIPage
The formal Objecti of th? Charity as stated wlthin our constltutlon and agreed whh the Charities Commission is: 'The relief of sickness amongst children and of those in need by reason of ill health. through injury or abuse, by the provision of auxiliary seIC@S aimed at increasing patients. welfare and providing support to patients, families, including, but not limited to the provision of equipment. amenities for patients, their families and medical staff." Our Ninth Annual Report- for 2024-25 (Year ended 315t May) This has been a wonderfully exciting year for us and for those we help and support. Thanks to some incredible support from funding partner5 and thanks to the PartnehIP and engagement of the staff at St Georgo's Hospital. Tooting we were finally able to launch our firstAt Home Pmjert on 1st January 2025 and see the charity gmwing and developing substantiallyi despite the most difficuft funding landscape for charitles perhaps for decades. an Exciting and Thrilling year - but also challenging and hard-workl. We are $0 very grateful to those who helped us get there. Introduction, our story and background We were established in 2015 and registered as a Charty Limited by Guarantee on 20 October2015. The Chartywas conceived and established very much out ofthe experience ofsamuel, just nine years old. who was fighting cancer in a hospital ward and was struggling more than he needed to because of the quality of his in-hospltal experience. Samuel was a remarkable young man. His big concern, especially when he knew he was dying, wa5 to improve that experience for all the other children in every children's hospital in the UK. So, Samuel's Charity was born from Samuel's dying experience, and the mission remains the same. to positively transform the experience of every child having to face the challenge and distress of long-term care in hospitsl, includin9 end of life care. Sam was bored. anxious. at times depressed. in pain, feelin9 desperately sick, hating the food, the mouldy showers, the lack of stimulation the lack of focus on anything other than medical treatment and his illness. He was very concerned to help other children to feel more loved and better cared for- so are we. 61Page
What 15 clear firstly is that underfunded NHS hospltals lack the resources. including nursing and play co- ordinator time. to make the simple chan9es that make such a bi9 diffèrence. And sècondly it's clear that there is little provision for such children at home, between and after bouts of treatment- and that transltion arrangements betr4een home and hospital remain disjointed and less than satisfactory. We know that person-centred approaches alongside a transformation of the ward environment can hugely improve the experience ofthose who are dying and speed the recovery and promote the support ofthose who need long term care and can recover. Indeed, it almost certainly save5 lives tool Our experience since launching the At Home Project in January 2025 has emphasised that and also made clear how important it is that we work tO9ether collaboratively to make good things happen for children and their families. What we do and achieve We have three distinct but integrated projects to trar)sform the experience of seriously and terminally ill childrèn and their families at the darkest and most difficult of tirne5. We work orb a family and child-centred basis and bring together people/resources to make things happen and to change the lives and experience of children and families. Project Smile @ - providing gifts, roli•f and fun at a dark and painful time Around 2500 children will pass through a typical children's ward in the course of a year. We provide-. gifts & entertainment11-padsThablets, TVS, little things like Comfort Kits and treats.. games consoles, Nethix etcl. family room additions like toasters, a mini sgnsory equipment, crafts, games. other fridge, treats and morè. supplies and educational inputs We redecorate wards, playrooms and pain relieving equipment,. Accuveins. improve the environment bed5 etc I We know that positive environrnents and good ward regimes that are child focussed and child-friendly massively improve the life chances and shorten care episodes for children. And because children get better quicker, go home quicker and. even if they are dying, need less crisis intervention when they are loved and cared for, it actually saves money to do it properly. That all costs around £25,000 per location, per year or £1 O per child. The Enable Project - removing obstscles and enabling <hlldren's transfer to hom• for treatment laround 20% of children in hospital ar• fit to leav• but are unable to do so. due to non- medic81 r•asons} As arn independent charity we att as a catslyst to better co-ordinate the opportunity to transfer children to home, when they are often needlessly stuck in hospitsl. We do that by.. Working with the hospitsl team to identify & tackl@ bottleT)ecks and any issues Liaising with the community nursing team, preventing a childlyoung person's local authorities and agency/charity discharge from hospital partners to ready the home and family tol 71Pag8
Co-ordinating the whole process and capturing learnin9 and best practice to improve future setvice delivery and transfer learning into other settings. welcome the child, without duplication of service or support. That all costs around £1 1,600 per location, per year Our At Home Project- providing care where It's needed. 20% of children in hospltal could be treated At Home with support. freeing up to 900 bed days per year per location. Our At Home proJe¢t In Wandsworth was launth•d on 1" January 2025. Supporting ciru 140 chlldren p.a. with an ongoing caseload of around 1*>15 takin9 away fear. isolation & helplessness: enabling children to contlnue their treatment At Home There are three aspects to the At Home Project.. 1. Transfer- we do all we can to make sure transfer to home is effective, reducing failure and return to hospitsl by.. Challenging and overcoming frequent obstaclgs co.ordinating outpatient services, community agencies and key people for both child and family Ensuring everything is ready in the home & the family are prepared and confident to care for their child at home for as long as possible Preventing the need to unnecessarily and expensively re-admit the child to hospital care Releasing beds to those that need them. reducing bed-blocking, wasted ambulance and staff time and saving around 900 bed nights so that children waiting for urgent, life-saving care can get tha age
oin Child and Famil Su ort from our Care Co-ordinator and including.... Our unique 2417 support line, giving families peace of mind via access to medical, community and emergency services Peer to Peer support facilitation for parents and child, providing SUPPOrt and lightin9 loneliness and isolation An adaptive response to issues and needs as they arise. co-ordinating effective care, reducing di5tre5s and readmission Financial. practical & emots.onal support Referring or signposting to Socal and national charities and agencies Continuing to ensure co-ordinated care and provision so we don't duplicate and prevent gaps in services Prioritising mental health and wellbeing for the child or young person and their family ommunit En ment Collaboration and community are in our DNA and (to ensure home continues to be the place of care wherever possible) we link with Local volunteers who can provide respite and help with day-to-day tasks like shopping, cleaning, gardening and so on Local businesses who can sponsor small equipment and refurbishment needs, undertake sanitisation or painting and decorating et Local charity partners who can deploytheir own expertise and work with us to offer a rounded child and family-centred approach Local authorty and other setvices The full At Home Project with a full time Co-ordinator costs around £69,800 per location and achieves so much. Our primary concern is the child and their family, but we estimate our £70,000 budget frees up around 900 bed days and saves around £1.3M forthe public purse. One of the things we are most excited about is to see how well this project is working already and we are trackin9 that development carefully to prove the model and io monitor outcomesto er)sure we have something to offer which is transfomiing and evidence-based and which supports expansion and replication. Added Valu• and not duplication Its importantforfunders and supportersto know that what we do is vital and unique. We are not providing statutory services, and our added value input makes things happen. If we are not there, both in the Hospital and in the community, children suffer and parents are discoura9ed and disadvantaged. 91Page
Our Achievements in 2024-25 11 Clarity of Aim and Intent. We know what we do and why. We needed to make that clearerto funders and partners to support engagement and funding. Our Project structure loutlined above) within our core offering helped us to do that. G•tting the At Home projert off the ground. Thattook a lot of efFort, partnership and great engagement. It required training for u5, hospital teams and cornmunity teams., gaining trust from the Hospital teams and working out how things can best work on the ground, researching and connecting with local charities and agencies to ensure transfers happen and don't fail because of resources. Our 2417 support line working with a partner charity (Single Pointl adds enormous value and reassurance for families, especially out of hours and even at 2am. At Home Dev•lopm•nt. We moved from the 3 month launch phase to the initial implementation phase and now into the Development Phase. We are tracking how that happens and ensuring we capturethe framework to support expansion and replication. 19 children were supported by 31" May,. 6 at Home and 13 in Hospital14 were in transfer process). We sourced and co-ordinated medical equipment and transport and engaged the widercommunity{many people didn't know the scale of need or the opportunity it present5}. This is ramping up and will hit or exceed targets by end of the initial year. In Hospitsl Support continued alongside our n•wdevelopments and more children than ever received support on the ward, Irom Comfort Kits. when first arriving, through to games and crafts & transformational pain-relieving equipment that the NHS can't provide. Despite the usual struggle for income, we rnanaged a wide range of inputs to supportthousands of children. We always work to make best use ofour limited resources. Even a little can make a big difference. The charity provided entertainment equipment includin9 computer consoles. iPads and Android Tablets. DVD players. Tv's, games and various other items for entertainment which was otherwise unavailable due to its cost to the children's wards, including at St George's Hospital in London and Milton Keynes H05Pltal, and elsewhere. Ref•ra Child ProgrammelAt Home servlce- We also continue to occasionally support individual children that are going through treatment in other parts of the UK either on a ward or at home, helping children who would otherwise not be able to have a gift without our support. Typically, a child will want and need an iPad or Tablet. a portable games console or other similar gift that they can use, on the wards or at home. There were just 6 children in 2024-25 who received a personal gift through this campaign. We expect to help more children in this way going fomard. As with the Hospital Intervention Programme. bringing sorne respite to the constant fear, worry and pain makes each day that little bit more acceptable and, with a more posltive feeling. the children have a stronger and more resilient outlook. Reducing stress helps recovery- for children and for families, who feel more supported and less on their own. Key Challenges and Brealrthroughs. Overcoming engrained working practices, lack of funds and resources. system bottlenecks. Gaining buy in and visibility, sourcing and co-ordinating other partner5. Furth•r developmènt to 31.8.25 In the three month5 Since year end. we have further developed provision and are now already supporting over 61 children. Ofthose, 24 children have been supported on the At Home Project, 37 in the Enable project and. of those, 13 of those are in process of transfer to the At Home project. We have also supplied additional sensory equipment and further specialist medical support to facilitate transfer and sustainability. transport resourcing and community engagement for 14 children and their farnilies. 10IPage
Next steps and development Expansion of the At Home Pro5o¢t Because of funding limitations and our need to ensure sustainability as well as quality, we limited our initial Project Co-ordinator hours to 27.5 per week rather than 37. That in turn limited our capacity on the At Home Project to around 140 children and families in the first 12 months and to an on90ing caseload of 14. We are keen to rampthis up and to achieve 200-250 children and families supported and a caseload 0120 at any one time. Thags an uplift in provision. without any loss of quality or good outcomes. To do that we need around another £20,000 per annum for Wandsworth and South London to increase project hours by at least 12.5 to 37.5 hrs per week. Replication of the At Home Projert Our aim is to launch a new At Home Project and to integrate with that Project Smile and the Enable Project. At this stsge we are planning a second project in Milton Keynes in 2026, where we know there is need and where we already have developing relationships. We then want to add a further project and location every 18-24 months, subject to funding and resource. Ext•n$ion of Project Smile by providing additional equipment, resources and input into H05Pltals in each location. Initially adding to what we do in Wandsworth and extending that into Milton Keynes next year. Introducing a Volunte•r support pr4ramme to help families stretched and restricted by home care and with a child who needs 24 hrs support, with shopping and cleaning and domestic tasks. Connecting local busln•ssès- especially around home adaptions and sponsorships for particular needs, deep cleaning and so forth. A Context- The RCN r•port Jan 2020 This stated 'it is imperative that flexibility is built into service plar)ning and comrnissioning models to enable 2417 child-c3re at end of life in community settings, which can be infrequent but are often in times of high demand". Our owri feedback from parents and local staff and care teams supportthis. The report showed that... 84% of families caring for a child with a life-limitin9 condition have felt isolated since their child's diagnosis. 90% said their relationship, social life and interactions with friends had been adversely impacted. 74% said the same for their relationship with their partner. 87% said the same for their relationship with their immediate family. For bereaved families, over 50% said their relationships with family and friends had been adversely irnpacted by their child's death. Families. ability to get out and socialise was also affected- 80% said that they were less likely to go out socially since their child's diagnosis. 58% said they go OLrt socially less than once a month 11 IPage
So why another At Home Project? Because the urgent need for such projects is demonstrable. There is a real shortage of home support and so where home transfers do happen. they too often fail, and while families love having their child back with them. parents feel insecure and are often left very much on their own to care fora very sick child. Support from our At Home Project makes all the difference, especially to single parents and to those with little informal support. We want to work with hospitals and communities where there is little or no such 5UPPOrt. That will in turn unblock beds, support other children's admi55ions. reduce failed transfers, improve ambulance and staff allocations and conservatively save the NHS around £1.3M per locationl We make a powerful contribution in lots of way5 but especially for children and families dirertly afferted by life-threatening and-life limiting illness and conditions. That is always our priorty and imperative. Our strategy is to link our"In Hospitsl" and "At Home" care and sUPPOrt by location to ensure con515tency and effettiveness and reduce costs. Meanwhile our help and support to other children in other areas continues as funds permit. We are growing determinedly and realistically in the current environment. The need is increasing and while child mortality is reducing, the number of children with lifelong and life-threatenir)g or life-limiting conditions has tripled in the last 20 years. "I was incredibly moved to see how much difference we make to children and parents who are going through such a horrible experience. It felt really good to be part of making that happen" Avolunteer Economic landscape and impacts Our experience ofcovid severely impacted our main methods offundraising- via sponsored events and challenges- and reduced our income expectations enormously. Since then, the economic and fundraising crises have further challenged us and many other Charities - and especially smaller ones like ours. where a large proportion of ourfunding is community based. An uncertain world impacts all ofour thinking and makes us more cautious, including about our giving. We have necessarily been slower to develop than we wanted to be. Sometime5 we have been tighter financially than we wanted to be. What that situation has also done 15 to make us look carefully to develop more effective and more diverse funding approaches and to look at how we develop the work of the charity as a response, including looking more at the value of peer and other virtual and volunteer support. We also recognise the need to develop our reserve5 now that our service offering is stronger and more substantial. We are still on that journey, but we can now see the traction and momentum gained. Structure, Governance and Management Trustees are approached personally or advertised for. We have a clear process for recruitment. application, approval or rejection, induction/onboarding and development. A duly completed application form is required, including references, and a role and person specification is clearly outlined. All trustees are DBS checked las are staff and volunteers) in line with our safeguarding and equal opportunities policies. Trustees are supplied with appropriate information ahead of their considered application for Trusteeship,. they are appointed and supported in line with the charity constitution, the good trustee guide and other legislative guidance. 121Page
The Board of Trustees meets six times per year13 face to face and 3 virtually) to fulfil their role in overseeing and directing the affairs of the charity, ensuring that It is well-run and delivers the charitable outcomes for which rt 15 established. One of those meetings is an annual strategy day, when the Trustees review the overall strategy for the charity, including where we work and what we need to provide and offer. Trustees are committed to the Nolan principles of selflessness, integrity, objectivity, accountability. honesty and leadership. We currently have five Trustees and aim to add two more during the year to end May, especially with expertise across legal matters and senior paediatric care. We have struggled to develop our community fundraisin9 by brin9in9 in a part time fundraiser. It's a challen9e with small resources to justify an expensive appointment but the risk of a lower salary is that we don't get the calibre or results we need. From July 2023 our CEO has been full time and take5 much of the community fundrai5in9 Wlthin his role, sUPPOrted by our part-time Development Dirertor110 hrs per weekl. This summer we have taken a different route and added a part time administratorto bottom slice some ofthe CEO'S work and add value to events and challenges to increase return. We also use some outsource social media input abroad to save costs. Our CEO/founder has extensive marketing and commercial experience and has been running the charity for 11 years now and our Development Director13 yrsl has a strong track record and has previously run several charities as CEO, including a Hospice and at national level. Our At Home Project Co-ordinator is a qualified paediatric nurse and has lots of relevant experience. As part ofour development planning, we produce a two-year strategy set into a five-yearframe of ambition, together with a two-year operational plan and fundraising plan. A rolling 12-month cash flow is maintained to ensure sustainability and advance finance planning. frastructure an stem5 To support our current strategy and development ambitions we use a CRM system for service monitoring and fundraising and use SharePoint to support good information sharing and joint working. We work remotely most of the time but have regular virtual Tearn Meetings and come together for one day per month face to face to maintain relationships and MUal accountabilities. The aim is to balance growth arid prudence. ambition and sustainability, and to ensure the systems and processe5 are developed in line with and slightly ahead of, those developments. -The tablet YOU gave me is great and helps me keep in touch with people as well as accessing really good learning programmes - and to play some cool games tool" Beneficiary. aged 10 years. 131Page
Trustees remain concemed to move forward with a Stronger ambition to help more children and to build our resource5 and fuT)draising to take us to the next level but are realistic about the challenge. That includes building a pipeline of fundin9 from grant making trusts and statutory sources and to add capacity in line with development. Our next aim is to have a comfflunity and corporate fundraiser, at least part time, in Milton Keynes and S London next financial year. We need to get that right this timel We are concerned to grow and meetthe hu9e and increasing level of need in the cor)text of a grossly underfunded NHS and shortfalls in local authority provision. We know our specific focus is much needed and highly effective - and provides a very positive return on investment for children. We are working to ensure we can evidence what we know. informally, that our interventions save substantially more money than they c05t. We aim to make a case for local funding from local commissioners and as part of a social impact statement. We are also convening a meeting of aligned providers ir) 2025 to share good pradice and to map gap5 and agree ways of addressing those going forward. In order to ensure sustainability and viability for the charity we will maintain a reserve of 3-6 months expenditure and deploy the balance offunding to maximum effect and impact.
We want to expand ourfootprint and to offer seNices, within 10-15 years, in every part ofthe UK and in those hospitals and situations which most need our help and intervention. We will explore a "frar)chise and sharin9" model to do so. We will work to map where there is the greatest need, lits difficult to find information frorn the NHS and its unfortunately not readily available otheise but needs to be). So one of our aims is to secure some funding towards that mapping and research. We have been developing collaborative link5 Wtth companies and manufacturesto produce a- Sambox" {to cover/encase distressing and scary blood, Chemo and plasma bags hanging next to a child's bedl with a coloured box with a superhero or unicorn. butterfly etc image to 'power' that child towards better health and experience. That will be in production now in 2026 and we hope it will provide a tradeable income too. We are looking to cornmission a mobile sensory room to enable children to'escape" from the ward in a soundproofed and sensory environmentthat can be erected and moved to fitthe needs ofchildren and the ward regime. That will cost around £1 0.000. This has stalled because of funding but the prototype will be in place in 2026. We want to develop a campaigning arm by 2027-28. to challenge poor praclice and support positive change We want to help develop collaborative working, including among children's nurses and NHS play pro4essionals across regions and nationally to share best practice and helpful ways forward We wanl to grow by between 30% and 50% per annum overthe nextthree yearsto make as much difference as we can. 141Page
Fundraising Almost all of our income is via direct fundraising. We currently receive no statutory support but would like tol The Charity worked hard to increase provision during 2024-5 on its previous funding model and income for 2024-25 is up to £134,OOD. That's a 40% increase on last year's figure, itself 20% up on the year before. Just over £20,000 Ihalfj of that uplift was received via the closure of a relatsd charity, TenderhearL 2025-26 projections are to diversify and lift income generation to around £190,000 ar)d spend £170.000- a £20,000 surplus, and a 2-3 months, reSee at around £30,000. We fundraise in orderto do more and make more of a difference to those who most need it. By diversifying our income and steadily and realistically increasing our resources we plan to provide 40% more direct support in the coming year- both Hospital and At Home interventions where they will make the most difference. That means overall our fundraising will directly and p051tively affect the experience of at least 6000 children in 2025126 and especially transform the experience of around 200 children on our At Home service. When it comesto grants, we do sometimes facethe dilemma that some trusts see that we are working with the NHS and presume we are a sort of extension of public setvices. It'5 important to state that we neither duplicate nor extend public services. We provide a service that would not exist without us and which is desperately needed by the children and familie5 we support. We do whatthe NHS cannot do and we offer a hugely important community-based response to the needs of seriously and terminally ill children and their families. We do save the NHS a fair bit of money but for us that's an ir)cidental benefit and the support of children and families is why we do what we do. Our fundraising plan is to generate £10,000 from statutory SLJPPOrt, including Health and Social Care, £55,000 from grants and trusts, £25,000 from Corporates and business. £75,000 from community events and sponsored challenges and £15.000 of traded income and the balance from individual donatlDns. We will develop capacity to increase that by around 25% per annum goin9 forward. We are developing saleable produds which will potentially directly benefit children and bring in funds to help more. Given our level or resource and the fundraising environment, raising the sum of £131.000 last year, was a good performance. Our forward plans are aboutfurther diversification as much as expansion. We undertook challenge events such as obstacle courses. 1 OK runs, a polar plunge evenl, firewalks and cycle rides and a memory walk. We hosted events like murder mystery events and a visit from the Treorchy Male Voice Choir. The Memory Walk We had many members of the public take part in sponsored events for our benefiL well as receiving individual donations and growing support from a growing number of local Corporate organisations. We are further developing our corporate pipeline, including some outsource marketing initiatives and we use our corporate brochure and digital presentation5 to support expansion. We continue to invest in bids to grant making trusts, especially now that our At Home Services is developing so well. We want to leverage some Statutory support as well as increasing traded income through recycling schemes and sales of goods. 151Page
Financial Review 024-25 As indicated above year under report remained challenging and was especially focused on gaining the funding for our At Home Service. One or two key grant5 at the right time helped make that happen, including from Farthing Trust, Tenderheart, Buckinghamshire Masons and St James Place Foundation. Our newly recruited PT administrator and small PT marketing team are making a positive impact and freeing our CEO for further development and corporate engagement. Income for the year under report was £133,543. Expenditure was £136,918. That left us wtth a small deficit od £3,375 and reseNe of £10,460. The majority of that funding (all but £2,0001 was unrestricted funding. Cash at Bank on 31.05.25 was £17,000 and is atjust under £10,000 at end August 2025. Our monthly expenditure is currently just under £10,000 per month and will need to rise to £17,500 per month to achieve the setvice plan. 25- 26 Our plar)ned budget in 2025-26 provides for £190,000 of expenditure and a surplus of £20,000 providing reserve of £30,000 orjust 2-3 months running costs as we move through the year. We would dearly like to add a further £20,000 to that ifwe can. Our reserve policy is to achieve free reseeS equivalent to 3-6 months running costs. to ensure sustainability and our ability to respond to emerging need. That provides a platform for further development in 2025-6 ar)d beyond. We wantto achieve at least 4 months of reserve by 2027. We continue to invest in additional skills and resources and are confident of the direction and pace of forward development. We remain keen to secure partners and funders at all levels to help us to make vital inteNentions and contributions to the care and support of children who are dying or in long term care. The tNste•s d•¢l4r• that th•y have approved ihe tru$tMs' report abovg. Sign•d on behalf of the charity's truste•$ Name.. Martin Leib (chairl Signature Date 161Page
Inde ndent Examinerfs Re SAMUEL'S CHARITY rt to the Trustees of Independent oxamlnerfs report to the trustoes of SAMUEL'S CHARITY ('the Cornpany.) l to the Charity trustees on my examination of the accounts of the Chariiable Company for the period 1st June 2024 to 31 $1 May 2025 which are set out on pages 20 to 24. Rosponsibiliti95 and basis of report As the charfty's trustees of the Charltable Company (and also its dir8Ctors for the purposes of company lawl you a responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (Ihe 2006 A¢V}. Having satisfied myself that Ihe accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 {'the 2011 Ad). In carrying out my examination I have followed the D1CtionS glven by the Charity Commission under section 145151 {b) of the 2011 Act. Independent gxaminorfs statement I have completed my examination. I confimi that no matters have com8 to my attention in connection with the examination giving me causè to believe: accounting records were not kept in respect of the Company as required by section 386 ofthe 2006 Act.. or the accounts do not a¢cord with those records.. or the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. or the accounts have not been prepared in accordan with the methods and principles of the Statem8nt of Recommended Practice for accounting and reporting by charities (appltcable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland {FRS 102))- I have no concerns and have come across no other matters in connection wtth the examination to which attention should b8 drawn in this report in order to enable a proper understanding of the accounts to be reached. Suzanne Spicer FCA Spicer & Co UK Llmtted Slaple House 5 Eleanorfs Cross Dunstable Bedfordshire LU6 1SU Date= ..... 171Page
SAMUEL'S CHARITY Statement of Financial ActIve8 for the Period 131 June 2024 to 31st Ma 2025 01.06.24- 01.06.24- 31.05.25 31.05.25 Uniestricted Restricted Funds Funds 01.06.24- 01.01.23- 31.05.25 31.05.24 Total Total Funds Funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies Grants Sale of merchandise Interest receivable Events and challenges Corporate Income 10,711 41.223 639 51 51,585 27.334 10.711 43,223 639 51 51,585 27,334 94,867 2.000 269 23 131.543 2,O¢JO 133,543 95.159 EXPENDITURE ON Charilable acllvltlgs Charitable activities Management and support W8ts Finance costs Governance costs 124,662 7,863 202 124,662 9,863 202 61.265 30,599 160 680 2,000 Total 134,918 2.000 136,918 92.704 NET (OUTGOING)IINGOING RESOURCES 13,375) 13.375) 2,455 RECONCILIATION OF FUNDS Total funds brought forward 13,835 13,835 11,380 TOTAL FUNDS CARRIED FORWARD 10,460 10,460 13,835 CONTINUING OPERATIONS.. All income and expenditure derfve from continuing activities. All gains and losses recognised in the period are included above. 181Page
SAMUEL'S CHARITY Balance Sheet At31 Ma 2025 31.05.25 31.05.24 Unrestricted Unrestricted funds funds Notes CURRENT ASSETS Debtors Cash at bank 973 17.359 18,332 586 15,324 15,910 CREDITORS Amounts falling due within one year 17,872) {2,075) NET CURRENT ASSETS 10.460 13.835 TOTAL ASSETS LESS CURRENT LIABILITIES 10,460 13,835 NET ASSETS 10,460 13,835 FUNDS Unrestricted funds 10,460 13,835 TOTAL FUNDS 10,460 13,835 These financial statements have b8en prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 lating to small Charitable companies. The charitsble company is entitled to exemption from audit und6r Section 477 of the Companies Act 2006 relating to small companies for the period ended 31 May 2024. The member5 have not required the company to obtsin an audit of its financial statements for the period ended 31 May 2025 in accordan with Section 476 of the Companies Act 2006. The trustees a¢knoedge their responsibilities for complying with the requirements of the knt wilh resp8¢t to accounting records and the preparation of accounts. The financial statem&nts were approved by the Board of Trustees and authorised for issue on and were signed on its behalf by: M Leib - Trustee 191Page
SAMUEL'S CHARITY Notes to the Financial Stalements for the Period Ended 31 Ma 2025 ACCOUNTING POLICIES Basis of preparlng thg finanGial staternents The financial st8tements ofthe charilable company, which is a publiG benefft entity under FRS 102, havè been prepared in accordan with the Charities SORP IFRS 102) 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to Charities preparing thèlr accounts in accordance wth th8 Financial Reporting Standard 8ppIIc8ble in the UK and Republic of Ireland (FRS 1021 (effective 1 January 2019),, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland,, the Charrf(ie$ Act 2011. and the Companies Act 2006. The financial statements have been prepared on a going concem b8sis under the historical cost convention. Income All income Is recognised in the Statement of Financial Activities onGe the charity has entitlement to the funds, it is probable that the income will be received and the amount Gan be measured reliably. Expendlluro Liabilities are recognlsed as expenditure as soon as there is a legal or constructive obligation committing the charity to that expèndlture. ti is probable that a transfer of 8conomic benefits will be required in settlement and the amounl of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classrfied under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to parbcular headings they have been allocated to xtiviiies on a basis consistent with the use of resources. Taxallon The charity is exempt from corporation tsx on its chariiable actlvlties. Fund accountlng Unrestricted funds can be used in accordance Ythh the Gharitable objectives at the discretion ol the truslees. Restricted funds can onty be used for particular restrlcted purposes wlthin the objects of the charty. Restrictions arlse when specffied by the donor or en funds are r8ised for parlicuS8r restricted purposes. Further explanation of the nature and purpose of each fvnd Is included in the notes to th8 flnancial statements. 20IPage
SAMUEL'S CHARITY Notes to the Flnancial Statements - continued for the Period Ended 31 Ma 2025 TRUSTEES, REMUNERATION AND BENEFITS Trusteos, exponsos 31.05.25 31.05.24 Tnjstees, expenses 637 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.05.25 31.05.24 VAT due from HMRC Trade Debtors 937 36 973 550 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.05.25 31.05.24 Taxation sts Trade creditors Accruals and deferred income 3.473 3,549 850 7.872 1,225 850 MOVEMENT IN FUNDS Net movement in funds Al 31.05.25 At 1.06.24 Unr•strictgd funds General fund 13,835 (3.375) 10,460 TOTAL FUNDS 13.835 10,460 Net movement in funds, included in the above ar8 as follows: InGoming resources Resources Movement expended in funds Unrestrl¢t•d funds General fund 133,543 (136,9181 (3,375) TOTAL FUNDS 133,543 (136 918) 21 |Page
SAMUEL'S CHARITY Notes to Ihe Financial Statements- continued forthe Period Ended 31 Ma 2025 MOVEMENT IN FUNDS- Gontinued Comparatlves for movement In funds Net movement in funds At 31.05.24 At 1.06.23 Unrestrfcted funds General fund 11.380 2,455 13,835 TOTAL FUNDS 11.380 13.835 Comparative net movemenl in funds, induded in th8 atove are as follow5: Incoming Resources Movement resources expen(Jed in funds Unrestricted funds General fund 95.159 {92,704) 2.455 TOTAL FUNDS 92,704) 2,455 STAFF COSTS 31.05.25 31.05.24 Wages and Salaries (PAYE) Chief Executive Officer Development Director 33,283 29.136 14.246 76,665 34,050 10,877 44,927 The average number of employees during thè year was as follows: 31.05.25 31.05.24 Fundraising Healthcare Admin and support No employee recelved emoluments in exoss of £60,000. Non-PAYE staff StS amounted to £43,382 (2024-£44,927). RELATED PARTY DISCLOSURES Martin Leib, a trustee, was paid £38,736 (2024-£34,050) in total for services rendered to the harity in Ihe year. 221Page