Glow FLind Legal cind Adininistrcltive Details Registered Charity Number: 1164095 Trustees: Ms Miranda Kuo-Deemer Mr Aaron Deemer Independent Examiner: Ajay Bahl BA BFP FCA Wenn Townsend 30 St Giles Oxford OX13LE
Glow Fund Trustees, Report on the Accounts for the year ended 31st March 2025 Introduction The Trustees present their report and financial statements for the year ended 31 st March 2025. The Charitable Incorporated Organisation (CIO) was registered as a Charitable Incorporated Organisation on 23rd October 2015, with the registered number 1164095. The Trustees have adopted the provisions of ss132-166, Charities Act 2011 (CA 2011) in preparing the annual report and financial statements of the CIO. The accounts have been prepared on the receipts and payments basis. Trustees All of the Trustees, set out below, were appointed on 23rd October 2015 and have held office to the date of this report unless otherwise stated: Ms Miranda Kuo Deemer Mr Aaron Deemer Structure, governance and management The CIO is administered under its constitution which is its governing document. The Trustees meet regularly to oversee the running and administration of the charity. Proper regard is given to the range of skills and experience necessary to govern the charity. Ongoing external advice is provided as needed. Objectives and Activities For the public benefit, to provide medical relief and assistance in particular, but not exclusively, to children in the People's Republic of China with scoliosis and osteogenesis imperfecta, by supplying them with medical aid through surgical procedures and follow up support. (Scoliosis is a medical condition in which a person's spinal axis has a three-dimensional deviation. Although it is a complex three-dimensional condition, on an x- ray, viewed from the rear, the spine of an individual with scoliosis can resemble an "S" or a "C" rather than a straight line. Osteogenesis imperfecta (also known as brittle bone disease or lobstein syndrome) is a congenital bone disorder characterised by brittle bones that are prone to fracture.) Public Benefit The Trustees have complied with the duty in S4 of the Charities Act 2006 to have regard to the public benefit guidan published by the Charity Commission. Financial Review Funding is solely generated from donations by individuals and corporate bodies. All expenditure is made for the benefit of and provision of the delivery of services provided by the CIO. The CIO generated total receipts from donations of £nil (2024: £nil) and expended £8,749 (2024: £7,527) on charitable activities. In the year under review, the charity did not undertake any surgical missions. Approv by the Trustees on 9 December 2025 and signed on its behalf by Mr Aaron Deemer
Glow Fund Independent Examiner's Report to the Trustees of Glow Fund I report on the accounts of the Charity for the year to 31 st March 2025 which are set out on page 4 to 5. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: examine the accounts under section 145 of the Charities Act 2011; follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011; and state whether particular matters have come to my attention. Basis of independent examiner's statement My examination was carried out In accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair, view and the report is limited to those matters set out in the statement below: Independent examiner's statement In connection with my examination, no matter has come to my attention: which gives me reasonable cause to believe that, in any material respect, the requirements: to keep accounting records in accordance with section 130 of the Charities Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act 2011 have not been met; or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Mr Ajay Bahl BA BFP FCA Partner Wenn Townsend Chartered Accountants Oxford 9 December 2025
Glow Fund Independent Exaininer's Report to the Trustees of Glow Fund I report on the accounts of the Charity for the year to 31 st March 2025 which are set out on page 4 to 5. Respectlve responslbllitles of trustees and examlner The chcirity's trustees cire responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an independent exciininatioii is needed, It is my responsibility to: examine the accounts under section 145 of the Charities Act 2011; follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011; and state whether particular matters have come to my attention. Basls of Independent examiner's statement My examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair, view and the report is limited to those matters set out in the statement below: Independent examiner's statement In connection with my examination, no matter has come to my attention: which gives me reasonable cause to believe that, in any material respect, the requirements: to keep accounting records in accordance with section 130 of the Charities Act, and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act 2011 have not been met. or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Mr Ajay Bahl BA BFP FCA Partiier Wenn Townsend Chartered Accountants Oxford 9 December 2025
Glow Fund Independent Examiner's Report to the Trustees of Glow Fund I report on the accounts of the Charity for the year to 31 st March 2025 which are set out on page 4 to 5. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: examine the accounts under section 145 of the Charities Act 2011; follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011; and state whether particular matters have come to my attention. Basls of independent examiner's statement My examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair, view and the report is limited to those matters set out in the statement below: Independent examiner's statement In connection with my examination, no matter has come to my attention: which gives me reasonable cause to believe that, in any material respect, the requirements: to keep accounting records in accordance with section 130 of the Charities Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act 2011 have not been met; or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. MrAjay Bahl BA BFP FCA Partner Wenn Townsend Chartered Accountants Oxford 9 December 2025
Glow Fund Receipts and Payments Account for the year to 31st March 2025 2025 Restricted Funds to the nearest £1 2025 Unrestricted Funds to the nearest £1 2024 Unrestricted Funds to the nearest £1 Total Receipts Donations Total receipts Payments Expenditure on charitable activities 8,749 8,749 7,527 Total payments 8,749 8,749 7,527 Net receipts (8,749) (8,749) (7.527) Cash funds At beginning 50,752 58,279 Movement in period (8,749) (7,527) Cash funds at period end 42,003 50,752
Glow Fund Statement of Assets and Liabilities at 31st March 2025 2025 2024 Unrestricted Fundsunrestricted Funds to the nearest £1 to the nearest £1 Cash Funds Bank balance 42,003 50,752 Funds Unrestricted funds 42,003 50,752 These accounts were approved by the Trustees on 9 December 2025. The Trustees confirm, in accordance with the Charitable Incorporated Organisation (General) Regulation 2012, that at the period end the CIO did not have any outstanding guarantees to third parties nor any debts secured on assets of the CIO. Signed on behalf of the Trustees Mr Aaron Deemer Trustee 9 December 2025