2024-09-30-accounts

Just Hglping Children IA company Ilmlted by guarantee) Report and Flnanclal Statements For the year ended 30 September 2024 Charity no- 1164473 1 SC046157 Company no.. 09758847

JUST HELPING CHILOREN CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 Page Legal and administrative information Report of the Trustees 2-16 Independent Auditors Report 17-19 Statement of Financial At￿vIlle$ 20 Balance Sheet 21 Statement of Cash Flows 22 Notes lo the Financial Statements 23-32

JUST HELPING CHILDREN LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 30 September 2024 Trustees: See Trustees Report Rggistered office: 85 Prince of Wales Road Norwich Norfolk NR1 1DG Company Number: 09758847 Charity Number: 1164473 {England & Walesl SC046157 (Scollandl Auditor$: Sexty & Co Chartered Certified Accountsnls Registered Auditor 124 Thorpe Road Norwich NR1 1RS Bankors: HSBC Bank plc 105 Mount Pleasant Tunbridge Wells TN1 1QP Investment Managers: Quilter Cheviot One Kingsway London WC2B 6AN

JUST HELPING CHILDREN REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 September 2024 The charity Trustees (who are also the directors of the company for Ihe purposes of company lawl are responsible for preparing a Trustees, annual report and financial statements in accordance with applicable law and United Kingdom A¢counling Standards Iunited Kingdom Generally Accepted Accounting Practice). Company law requires th8 Charity Trustees lo prepare financial statements for each year which give a true and fair view of the slate of affairs of the charitable eompany and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing the financial slatemenls, the Trustees are required to.. Select suitable accounting policiès and then apply them consistendy.. observe the methods and principles in the Charities SORP., make judgernents and estimal8s that are reasonable and prudent.. slate whether applicable UK accounting stsndards have been followed, subject to any malgrial departures disclosed and explained in the financial statements., prepare the financial statements on the going concern basls unless it is inappropriate lo presume that the charity will continue in business. The Trustees are responsible for keeplng adequate accounting records that are sufficient lo show and explain the charitable company's transactions and disclose with reasonable accurscy at any lime the financial position ofthe charitable eompany and enable them to ensur& that the financial slalemenls comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Each of tho Trnstges (x)nfirms that to the best of hislher knowledge there is no Infomalion relevant lo the audit of which the auditors are unaware. Each of the Trustees also confirms that helshe has taken all necessary steps lo ensure that helshe is 8ware of all relevant audit infomiation and that this information has been communicated to the auditors. Reference and admlnlstrative details of the Trust, its Trustees and advisers Just Helping Children is a Company limited by guarantee (number 097588471 and a registered charity {number 11644731- 11 is governed by its Memorandum of Association and Articles of Association dated 2 September 2015. The company was incorporated on 2 September 2015. We are now known as Jus14child￿n with this regulator. The company also registered as a charity with the office of the Scottish Charity Regulator {OSCRI Inumber SC0461571 on 24 November 2015. We remain known as Just Helping Children with them. The namgs of the Trustees. who served during the year and up lo Ihe date of this Report are sel out asfollows.. Truste0 Miss Jac9uelin& Tapp Mrs Eleanor Florey Miss Louise Elliot Miss Lisa Peacock throughout this financial period throughout this financial period throLJghout this financial period throughout this financial period Strurture, governance and management The Board comprises of four Trustees who are also the company directors under company law. Trustees consider Ihe board of Trustees and the Chief Executive Officer as comprising the key management personal of the charity in Charye of directing, controlling and running the charity on a day to day basis. All Trustees give of their lime freely, The Chief Executive Officer is responsible lor the day lo day operations of the charity and has documented authority from the Board.

JUST HELPING CHILDREN REPORT OF THE TRUSTEES ICONTINUEDI FOR THE YEAR ENDED 30 Sap¢ember 2024 Structure, govemance and management (continued} New Trustees are 8ppointed by the existing Trustees and serve for three years after which they may put themselves fotward for re-appointment. Articles ofAssocialion provide for a minimum ofthrge Trustees. There is no maximum number. New Trustees are provided with a complete Trustee Induction Pack which includes information on the history and structure of the organisation, recent a¢counls. minutes of Board meetings and information on the roles and responsibilities of charity Trustegs and general guidance on running an effective charity- Trustees are encouraged lo request training on any issues relevant to their position In thè organisalion. On appointment new Trustees sign a model Trustee declaration statement. The induction procoss includes following a role dgS¢riPtion and the good practice guides of the Charity Commission and an initial meeting with the Truslges and chief executive officer. In the bi-monthly trustee meetings, th8 ITUSlees agree the broad strategy and areas of activity for the charity. Questions arising at Board meelings are decided by a majority of voles if agreement cannot be reached. In the case of equal voles, the Chair has a second or casting vote. Any changes lo the Articles of Association must also be agr88d by TNslees. The day lo day adminislralion of the charity is delegated lo the chief executive officer. Th8 Board met 6 times during this financial year. The pay of the Chief Executive and all staff is reviewed annually and normally increased in accordance with average earnings to rellecl a cosl-of-living adjuslrnenl. In view of the nature of the charity. the Trustees benchmark against pay levels in other charities. All trustees give of their time freely and no trustee remuneiation was paid in the year. No trustee had any beneficial interest in any contract with the charity during this period. Trustees are encouraged lo request training on any issues relevant lo their position in the organisalion. Rlsk Management The charity's Trustees regularly consider the major risks to which the charity is exposed and have reviewed those risks and established systems and procedures lo manage those risks. A risk assessment pro¢e$5 is included as part of the strategic plan, regularly reviewing the range of risks affecting the Charity and implementing procedure5 to minimise adverse effects. The current significant risk is considered lo be the impact of the cost of living crisis and inflationary pressures on our oveiall fvndraising efforts. The strategic plan, which is reviewed annually. includes tactics lo miligale any risks. The reseNes policy outlined later is intended to protect the charity frorn fluctuations in income or the short-lerm reduction of unrestricted funding. The Trustees have satisfied themselves that adequate systems and procedures are in place to manage the risks identified. Risk is an everyday part of charitable activity and managing il effectively is essential if the tmslees are to achieve their key objectives and safeguard charity funds and assets. Where appropriate, risks are covered by insurance. The trustees have gslablished a risk policy which outlines the basic principles and strategies that are applied lo manage the risks. The risk framework allows the Iruslees lo.. Identify the major risks that apply to the charlty., Make decisions about how to respond lo the risks., Make an appropriate stalemgnl regarding risk management in annual report. Identifying and managing the possible and probable risks is a key part of eff&ctive govemance. By managing risk effectively, tmslees help ensure that.. Significant risks are known and monilorad. enabling trustees to make informed decisions and tske timèly action., The charity makes Ihg most of opportunities and develops them with the confidence that any risk5 will be managed.,

JUST HELPING CHILDREN REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 30 September 2024 Risk Management l¢ontinuedl Forward and strategic planning are improved,. The charity's aims are achieved more successfvlly. The following framework diclales how we mitigate the identified risks.. Formulating detailed fundraisin9 plans and having regular financial reviews, together with a system of phased expenditure lo enable responsible budget management.. A clear structure of delegBted authority and control. Maintaining reserves in line with the charity's reserves policy., Regular monitoring of contracts. GDPR The organisation is registered under the Data Protectlon Act and is compliant with the General Data Protection Regulations 2018. GDPR has been fully complièd with and continues lo be reviewed and enhanced with clear rationales in place for what data we keep and why alongside our privacy and retention policies. Fundral$lng Regulator The charty is commilled lo the independent regulation of charitable fundraising. The charity 18 a paying member ofthe Office of the Fundraising Regulator and adheres lo their guidelines and we 8re working towards full compliance with the Charity Governance Code. Our Work Monies spent on healthcare inlervenlions, equipment, operations and therapies lo improve the quality of life of children and families continue lo increase as a result of the support our team provides. We are proud of the independence that the life-changing inlervenlions Just4Children can help children achieve, where the NHS unfortunately cannot. The Injlh of the matter is our charity continues to be needed by so many. Global and national economic affairs have continued lo impact Just4Children and our families. The cost-of- livin9 crisis continues lo be a consideration, but our fundraising has remained resilient. Our team have continued lo ensure th81 our f8mili8s are as supported as much as possible, especially in those trickier times and have continued lo work with them to find effeelive and Innovative activities lo help them reach their fundraising targets. Developing our marketing also contir)ues to be al the heart of our stralegi8s and activities in helping ¢onlinu8 lo build our brand awareness and how we use marketing more effectively lo build our reputation, get across the value of our support and market our services lo families and will continue as we move fonNard into 2025 and beyond. We have fully optimised and updated our website. Charlty's Objects Just4Children's objects arg S81 out in our Articles of Association. The charity offers support lo the families of ill and disabled children in th8 UK who need specialist medical surgery, Ir8atmenl, therapy and equipment, giving a beller quality lo their yOLtng INes and real hope for their future. Our mission is to enable families to fundraise for their child's treatment at the right time and place. Our vision is that evory child gels the treatmènt they need to transform their life. Understanding - lo listen and respond positively lo our members. partners and supporters., Caring- showing care and consideration lo everyone- Integrity- lo act al all times with integrity, honesty and sincerity.

JUST HELPING CHILDREN REPORT OF THE TRUSTEES ICONTINUEDI FOR THE YEAR ENDED 30 September 2024 Values Respecttul - lo respect yourself and others al all limes and treat others with dignity.. Equality- treal everyone equally, with fairness, parity and without discrimination, prejudice and bias,. The charity provides the support lo help families lo raise the money for medical treatment and therapy withln the self-funded sector of medicine and healthcare in the UK and Ireland. Funds are also raised for surgery and treatment by medical specialists abroad, where the specialist knowledge and expertise are available, In order to treat children as quickly as possible, often with ground-breaking therapies not available in the UK. Parental choiee is always key. We ensure parents ask the right questions lo help guide them to the bgsl solution for their child. Ultimately the parent makes the decision regarding the best Irealmenl available on advice from many sources. However, should Ihg pr8ferrod parental solution be 8n untried or untested treatment outside a clinical trial Jus14Ghildren will not support the fundraising lor this child. Where the Charity is unique is tha well-eslablished fundraising infrastructure and support mechanism around the marketing and communication of individual campaigns that allows families lo quickly establish their fundraising story and start to receive donations. Families have the peace of mind that their funds are belng managed by a well-eslablished charity in accordance with Charity Commission guidelines and know they can contact the team lo discuss thgir campaign and gel support. encouragement and guidance. Donors have the reassurance that their donations will be used approprjalely and within the guidelines set by the fundraising regulalor unlike unregulated crowdfunding campaigns established by individuals that are not sublecl lo the same checks. The number of disabled children continu8S to grow and this is anticipated lo increase further in the coming years driven by improved diagnosis, reduced stigma in reporting tlisability and better survival rates for pre- lemi infants. With 1 in every 400 children bom with cerebral palsy il is perhaps not surprising that a significant number of the families we support have a child living with this condition. Many are raising funds for additional physiotherapy not offered on the NHS or specialist equipment. For some. there is the option of Selective Dorsal Rhizolomy {SDRI a surgical procedure, an often rile changing operation whiGh reduces stiffness and spasticity in a child's muscles which in turn enablgs a child to have a greater level of control, dexlorily, range and mobility enhancing the quality of life. Jus14Childr8n offers a well-eslablished fundraising infraslru¢ture and sUPPQrt mechanism around Ihg marketing and communication of individual campaigns that allows families lo quickly establish their fundraising story and start to receive donations. Families have the peace of mind that their funds are being manag&d by a well-established charity in accordance with charity commission guidelines and know they can contact the team lo discuss their campaign and receive support. encouragement and guidance. Objectives and actlvities for the publlc beneflt The Chanty offers support lo the families ol ill and disabled children in the UK who need specialist medical surgery, treatment, therapy and equipment, 9ivin9 a better quality to their young lives and real hope for Ihair future. Our mission is to &nable families to fundraise for their child's treatment at the right lime and place. Our vision is that everychild gelsthetreatmentthey need totransform their lrfe. For any individual to try and sgt up their own charity is time-consuming ènd expenstve. By working with The Charity. families can establish their own personalised campaign within our charity, lake advantage of our well- known brand and raise funds lax-effieienlly. By sharing all the ¢osls ol achieving Ih8se advantages families are also ensuring their campaigns are run 8$ efficiently and effectively as possible through a team of dedicated and conscientious professionals.

JUST HELPING CHILDREN REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 30 September 2024 Objectives and activitigs for the public beneflt Icontlnuedl The Trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011 to have due regard lo the public benefit guidance published by the Charity Commission in determining the activities of the Charity. The Trustees have given due regard to the public benefit provided by the charity in relation lo rts charitable purpose as sel out by the Objects. The Trustees will continue lo ensure that the principal activities of the Charity are to provide public benefit. The charity works lo ensure that all families with ill and disabled children are made aware of the help and support that we can offer and we have particulady developed our soci81 media accordingly. There are over 800,000 ill and disabled children in the UK and we do not means lesl anyone who comes lo us for support. Jus14Childr8n providès fundraising support for families in these areas.. Life changing treatment for children with brain injuries., Access to quality of Ilfe enhanelng surgeries and trealmenls like Selective Dorsal Rhizolomy {SDR) and stem Cell therapy., Access lo life-$8ving surgeries and Irealments., Probable and likely surgeries and treatments as yet not diagnosed,. Short breaks and holidays for children wilh families fi9hling illnesses and disabilities,. Mobility and sensory equipment; Holistic therapy and support programmes for aulislic children., Adaptions lo homes and living environments to Improve quality ol life.. Sports equipment lo enable talented disabled athletes lo participate in competitive sport. And any other areas the trustees feel will benefit children who h8ve disabilities and sickness. Thls Year A change of government and a year of turbulence across the globe and locally in the UK were two elements at play. 2023-2024 was largely 8 year defined by soaring prices and rising interest rates, and unfortunately, innation was persistent throughout 2024. Families with disabled ohildren have been amongst the hardest hit by the 'cost of living crisis with many gxperien¢ing higher energy bills and household costs while also spending their own savings on vital support for their family. Research has also shown that peop5e are seeking lo engage more within their local communities for support. which has certainly been evldenl in o¢Jr family's lundraising these past 12 months. as we consistently see communities pulling togéther for Children. evident in the variety ol fundraising events we ar8 seging. Our family's needs unfortunately don't go on hold. but fundraising continues lo be a brave decision for families lo take on, with the economic pressures in play, SO this is where planning is key and a willingness to market a cause in a way in which people connect with it. Charitable giving lives on although households have less disposable income available for donating. charitable giving across the bosrd has shown that the will lo give hasn't diminish8é. There is a continued need for Jus14Children services. Il's more important than ever before that our services are here for families- now. when they need us most. There is a fundamental need for Jus14Children to keep growing so that we can help more families that need us across the UK. Our help is only possible with our supporters, donors and funders who allow us lo grow lo reach more families. Th8 NHS has b8en slr8tch8d thin for many years but particularly so in the aftemialh of covid 19, is now publicly acknowledged lo be in crisis. The tragic situation of sick and disabled Children not being able to access vital Irealmenls, therapies, and equipment Ireely, is swiftly becoming more common with increased delays having adverse outcomes on their conditions.

JUST HELPING CHILDREN REPORT OF THE TRUSTEES ICONTINUEDI FOR THE YEAR ENDED 30 September 2024 Thls Year Icontlnuedl The benefits of fundraising with a registered charity Jus14Children provides fundraising and marketing expertise, practical guidance and emotional support to help families in the UK to raise money for their children in more efficient and effectiv8 ways than Iraditional crowdfunding methods. Dlverslty W8 recognise that equality. diversity and inclusion is not only essential to building an inclusive workforce. but il is also al the heart of our charitable objectives lo promote and deliver equality of access to our services lor disabled and olhervulnerable children and young people within the community who need our help. We aim to create a safe and welcoming atmosphere for everyone. We want to challenge all forms of oppression including those based on race, ethnicity, nalionalily, creed. gender. sex. class, sexuality, gender reassignm8nl, learning ability, physical impairment, mental illness, HIV status, age, occupation. income, wealth and unrelated criminal onviclion. We aim lo design our activities, services and decision making processes specifically to encourage and support participation from people who fac8 disadvantage in society. including women. BME people, disabled people. LGB TQ people, and people on low incomes. Just4Children contlnue lo be committed to EDI, promoting equity, diversity. and inclusion to promote and deliver equity of access lo our services and brand for disabled and other vulnerable children and young people within the community. This Can be bmken down into the following aims.. To ensure fair fundraising opportunities for all our families and build ongoing. long.lasting relationships with people from all communities., To provide an opgn and inclusive culture when communicating with families, suppliers. supporters and staff. To challenge hamiful stereotypes and become aware of unconscious bias., To increase our unéerstsnding of a diverse range of cultur81 festivals and cusloms to provide mo relevant and targeted fundraising plans and to inspire new Fundraising avenues., To achieve a more representslive and inclusive Jus14Children family. Our vision is that all chlldren Can get the help they need, regardless of their race or background and so recognising and understanding inequality in our society and championing equality in its place, is therefore integral lo our mission. Volunteers The TrusteÈs are extremely grateful for the considerable contribution made by the charlty's volunteers and fundraisers in support of our children. Grant Pollcy The Injstees have established ils grant making policy 10 8chieve Ils objectlves and aims. The trustees make grants where they believe that their contribution will make a real drfference lo a young life. Applications will be considered by the trustees at the bi-monthly trustee rneelings. The Iruslees will not be able lo make grants lo all of those who apply depending on funds available. Applications from any geographical area within the UK or Ireland are eliglble for ¢onsidèr8tion. Applications can be made by individuals and organisalions. Ea¢h application Is considered on a ¢8$e by case basis. The trustees apply the funds of Jus14Children at their dIsC￿tion and in accordance with the charitable purposes and objectives of the charity. The number of children that can be supported by the trustees is necessarity limited lo the amount of funds that are available for distribution each year. The trustees have determined that the current priorities for funding are= Assisting familie5 in th8 greatest need of financial or urgent support.

JUST HELPING CHILDREN REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 30 Soptembar 2024 Grant Pollcy l¢ontSnuedl The priorities for support will be revi&w8d by the trustees every year and may be changed depending upon circumstances and the percelved effectiveness of the application offunds. Any change lo these priorities musl stlll fulfil the charllable purpose and obleclNes of the charity. Increase In Demand This financial year has seen a slight fall in levels of donations with a 10.kn plus increase in costs primarily due to high inflation. The NHS is experiencing some ofthe most severe pressures in ils 70-year history. This pressure is likely to remain and perhaps gel worse with demographics. According to the Disabled Children's Partnership one child out of every 20 in the UK, is registered as disabled, and Just4Chl￿ren currentiy helps over 600 per annum. With the NHS at full capacity, children with additional needs don't get everything they need, with a lolal funding gap in disabled children's seryices described as above. Therefore, families need lom8kecrilicalchoicesaboulhowlheyaccess healthcare inlervenlions, making fundraising inevitable for some families with a huge spike predicted in crowdfunding, which is expected to increase by 14.70/0 annually over the next fouryears. This makes the chaws service offering a necessity for families and ouraim is to help as many oflhose families as possible across the UK, with more effective and tax efficient fundraising service and model to offerfamilies than traditional crowdfunding siles. 11 is clear Ihat the lack of resource is impacting heavily on finances of families across the UK and Ireland from all backgrounds and walks of life so Jus14ChLkgren has a vital role to play in conlinuing lo bridge the funding gaps. We help families lo fundraise in more effective and robust ways than traditional platfomis. This year has seen us spend signilicanl monies on operalions. therapies and equipment that make life changing differences to children. and lake the financial burden away from the NHS. If we ean support a child to get an operation or a piecÈ of equipment that the NHS cannot provide which makes a lasting long-term improvement for that child's health, the NHS saves money in the long-term. We are proud lo do our bit lo support the NHS in these diffi¢ultlimes. We look fornvard to 2024 and the challenges il will bring and knowwilh oursmall, dedicated team wewill leave no slone unturned in providing Ihe support and help our children 50 vitally ne8d. Impact We stayed in touch with parents regularly throughout the year lo check they had what they needed, and to be a listening ear when they needed lo offload the stress that th8 pandemic had caused for them. In particular, we were able to help our families meet the challenges of the pandemic and lockdowns with additional support. We worked with therapists and health centres to ensure th8t many children were able lo lake part in physiolherapy and sensory sessions online at home. We also assisted finding pieces of specialist equipment for home use lo help keep muscles active in a safe and enjoyable way. ensuring that better physical and mental health were maintained during a period when many of these children's conditions might have deteriorated othetwise. Our website was developed further and regularfy reviewed and updated, drawing more families and donors ensuring information and support was easier to locate. Our 0800 telephone number also enables to families to contact us free of charge. Work has also Continued lo develop our social media and our support of our families via this method helping familles to use soclal media more effectively lo spread the word about their campaign and improve their ability to fundraise. Our use and interaction of Facebook and Twitter continues lo improve and our Inslagram usage continues to help show our work and impact. We continued to develop our PR and media activity and provide sjjpport for families when interacting with written or spoken media including TV and radio interview support.

JUST HELPING CHILDREN REPORT OF THE TRUSTEES ICONTINUEDI FOR THE YEAR ENDED 30 Septomber 2024 Promoting Our Story Our website was regularty reviewed during the year and changès made lo ensure information and support was easier to locale an(J understand. We also continue with a web-ch8t service to intera¢l with those visiting our site lo provide immediate help and support should il be required. Activity around social media continued to be developed throughout this financial year, with the Charity fully ulilising it5 Google ad-words grant lo ensure that families and supporters were guided towards our slte more easily. A new social media agency was appointed in this financial year and we are thrilled with the progress made with them lo dale. Our use and interaction with Facebook and Twitter continues lo improve and our Instagram usage ¢onlinues lo help show our work and impact. We continued lo develop our PR and media a¢livily and provide support for families whgn ir¢leracting with wrillen or spoken media including TV and radio inlerviewsupport. Enquiries= the charily responded lo 140 direct enquiries for support., Website: our website recorded over 25,000 page impressions each month,. Social Media.. our Facebook ￿&th grew lo 51,000 followers. OUT Work All dats is now completely migraled to the cloud lo strengthen data se¢urity. Our Finanee Sub-committee oversees all financial elements of the charity including our accounting practices and investment pertormance as well as looking at our audits. budg8ling process and strategic risk r8gisler. This committee meets 6 limes a year. We conlinued to develop our systems and our invoice and payment processes still further in this financial year. Our safeguarding policies have been reviewed. There have been no nolifiable incidents. Donors can be assured that we comply with the regulatory standards for fundraising. We are registered with the Fundraising Regulator and are committed lo the Fundraising Promise and adherence lo the Code of Fundraising Pmctiee. We encourage our fundraising seNice providers we engage with lo also be signed up lo the code. This report covers the requirements charities musl follow as sel out in the Charities Act 2016. We sometimes engage professional lundraisers to help us deliver fundraising initiatives. We aim lo ensure those agencies we employ also observe the highest standards in terms of fundraising practice. Our website outlines our complaints policy for the public and clearfy explains how an individual can complain. We received 5 complaints in this financial year. In contrast, last year we received 10 so this represents a 50 /0 decrease. We responded to all complaints within 10 days. Complaints are dealt with in-line with our fundraising complaints policy. Most serious complaints are escal2led Its our CEO and Trustees so they can consider lessons learnt. We report to the Fundraising Regulator on the lotalily of our eomplaints. Helping Famllles We have supported 80 new famllies in this financial year, over 400 families in lotsl within the year. We h8ve enabled children with an extensive array of conditions to obtain the additional help they have needed. For some, there is the option ol SDR surgery, an often life changing operation which reduces stiffness and spasticity in a child's muscles which in lum enables a child lo have a greater level of movement and thus an improved quality of life. We support many surgeries including several dorsal rhizolomy for children with cerebral palsy lo reduce pain and spasticity and lo increase their mobility and independence.

JUST HELPING CHILDREN REPORT OF THE TRUSTEES {CONTINUEDI FOR THE YEAR ENDED 30 Septgmbgr 2024 Holplng Familles Icontinuedl Having access to specialist equipment can often be lrfe•changing for children with a disability or mobility difficulties, but with such high price tags, the NHS cannot aKvays fund such transfomalKJnal equiprn8nt, so this is where we are vital. We assist families in their fundraising missions for all sorts of equipment including ortholics, assislivÈ technology for communication. car adaptions to make vehicles wheelchair friendly which can help children thrive and reach their full potential. We support many therapies and treatments ineluding physiotherapy and rehabililalion, speech and18nguage therapy, occupational Iherapy, hydrotherapy and music therapy. We also help in home adaptations including creating safe gardens and outdoorspaces for children with mobility and sensory issues, making homes accessible forlhose in wheelchairs andwith physical disabilities including adapting bathrooms and bedrooms and installing slairlifls. Team Support Our team support helps in these ways= we have 8 free phone number and are available for support and guidance everyday of the ye8r', we set up an onlino fundraising campaign page, managing all off-line donations vi8 cash and cheques- we give a grant lo market th8 campaign.. we help families promote their campaign and gain exposure through the press and TV-, we promote campaigns on many social media channèls., we provide a fundraising kil., we provide PR sUPPOrt and advice., we ensure staff a￿ available on the telephone lo listen and offer support wherevei possible; we claim gift-aid where appropriate., we put families in touch with each other for moral support via our Facebook Support Group., we help access match funding and corporate donations., we pay all the invoiees and can help with travel and accommodation advice giving real certainly lo donors that funds am being used for the purposes intended and complying with charity commission guidelines and best praclice.. we work with other charities and trusts who offer grants., one of our Trustees has gone through the whole fundraising process with her son, and is available for gUPPOrt and advice.. Medical conditions we have helped families with include-. Autism Cerebral Pal$y Congenrtal Hypotonic Cystic Fibrosis Dyslonia Down Syndrome Epilepsy Global Development Delay Hypermobilily Hypoxic Ischemic Encephalopathy Meningilus Plagiocephaly R8tts Syndrome Scoliosis io

JUST HELPING CHILDREN REPORT OF THE TRUSTEES {CONTINUED) FOR THE YEAR ENDED 30 S•pt•rnbor 2024 Team Support Icontinugdl Swan Visual Impaimienls This is by no means an exhaustive li51 and we often help families with children with undiagnosed syndromes looking for new and ground4>reaking Irealmenls. Our Medical Advisor, Rachael Hutchinson, a consultant at the Norfolk and NoNich Teaching Hospitsl Foundation Trust reviews historical cases looking at outcomes and impacts of Irealmenls longer term as well as ￿VIewIng new procedures and illnesses being presented lo our charity to review their safely and appropriateness. Hospitals and treatment cenlres where we have helped children this year include- Able2B ABR Belgium Acibadem Malsak Hospital Adeli Center A(Jdenbrooke's Hospitsl Alder Hey Hospital Alex's Place Barefoolphysio Dublin Belecon Health Blue Skies Bristol Hospital Celtic Strength Centrum Terapii Medek Children's Neuro Physio Fralin Institute Great Omiond Street Hospital Hippomedical Cenler Hobbs Rehabililalion Hope Cenler Inslilut Chiari Jus14Kids Juventas Kids Therapy Works London Children's Orthopaedscs London Otholics Mercy Hospital NAPA Cenlers Navita Rehabilitacja Olinek Cenler Paley European Inslilule Peto Institute Physio Goals Plasticity Cenler Portland Hospital PT Kids Quest 88 Rehab Mart RMS Rocky MoLsntain SDR Fitness

JUST HELPING CHILDREN REPORT OF THE TRUSTEES {CONTINUEDI FOR THE YEAR ENDED 30 September 2024 Tearn Support Icontlnuedl SDR Progression Smartbox Smile Therapy stem Cell Institute St Louis Children's Hospital St Mary's Medical Cenler The Family Hope Cellter Thg Footsteps Cgntre The Freddie Farmer Foundation The Movement Centre Theraposture Total Children's Therapy UniveTsty Hospf(al Bristol Financial Revl•w The charity's work is mainly reliant on donÈlions from the general public. companies and Irusls. A fraction of our revenue ¢omes from our commercial partners. The r8sulls for the y8ar ar8 reportad on pages 18, 19 and 20 together with the explanatory notes and policies. Trustees believe that designating funds reflects well the fact that whilst funds are raised in th8 name of a child, they are Jus14Children's funds and rf not utilised for any reason can be used lo help other families who have ill or disabled children with needs. Controls The Truslees have overall responsibility for ensuring that the charity has an appropriate system of controls. financial and othernise. They are responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities: its assets are safeguarded against unaulhorised use or disposition., proper records are maintained and financial information used within the charity or for publication is reliable and reviewed al every Trustee meeting., and the charity complies with relevant laws and regulations. Systems Trustees regularly revlew the system of controls for effectiveness 8t least annually. The framework is relevant and appropriate to the charity as well as not too onerous or disproportionate. The Trustees follow The Charity Commission SeK-assessmenl Guidance which assigts the them in their review. To ensure that the controls are effective the Trustees regularty monitor 8Ctivilies including.. a clgar slralegy und8rpinned by annual plans. balanced and involved Trustees who have clear terms of reference., the Trustees request and receive regular reporting from execulive managemgnt., strong oversight by CEO with clear roles and responsibilities. Reviews Financial mattets are rgviewed regularly around effectiveness of our business model, level of reseryes, management of investments and effective insurance. The Trustees are confident Ihal the charity has adequate resources to continue in operational existence. 12

JUST HELPING CHILDREN REPORT OF THE TRUSTEES ICONTINUEDI FOR THE YEAR ENDED 30 September 2024 Controls in place to manage these risks include.. annual budgeting and forecasting processes with regular reporting of our financial position lo Trustees. clear reserves policy.. an investment policy and investment managers who report on performance regularty. Compliance Risks relating to non-compliance of required regulations are revi8wed regularly including data prote¢tlon, health and safety, employment and financial.. Controls in place lo manage these risks include.. effective policies, staff awareness and effective advisors. As legally required the Trustees keep sufficient accounllng records and prepare and file an annual report and accounts. The Trustees manage the risks of fraud and financial crime effectively. Some of Ihe controls in place include.. Appropriate policies such as anti-bribery.. antl-fraud-, anti-money-laund8ring', and whistleblowing,. Appropriate training for staff- Identity and due diligence checks on organisalions that the charity works with., Secure IT systems.. Appropriate reporting procedures. Investmont Pollcy This was last reviewed In January 2024 and Trustees agree il remains fil for purpose. Our investment objectives are primarily lo invest in an ethically sourbd manner in order to protect the value of the charity's assets against inflation and provide modest returns through a eombinalion of income distribution and capital growth. The charity's assets are invested widèly and are diversrfied by asset class which may include cash, bonds. oquilies, property and any other asset that is deemed suitable by the charity. The charity is expected to exist in perpetuity and investments should be managed lo meet the inveslmertl objective and ensure this sustainability. We regularly revlew the performance of these invgstmgnts and will be take advice from investment experts and our investment managers when needed. Investment R5$k The Charity is reliant on fund raising and donations for ils activities. The key risk to the long-term reserves is inflation. and the assetsshould beinvesledto mitigatethis risk over the long terni. The Trustees understand that this is likely to mean that investment will be concentrated in one or more actively managed mulli asset common investment funds and that the capital value will fluctuate to a smalldegree. The short-lerm reserves are held lo provide financial security and may be required at short notice. As such capital volatility cannot be loleraled and investment ot these assets should be focused on minimising this. We regularfy review the performance of these inv951ments and will lake advice from investrnent experts and our inveslmentmanagerswhen needed. Property Portfolio Our properties are now fully leased wlh no voids at the year end. Our long-lerm objective remains lo relain these residential properties lo generate income maximising the return lo benefit the charity. Whilst the properties continue lo generate income that goes slraighl to our cause, we are always alert to opportunities to divest the portfolio and this is something the Board freqLJently reviews, particularly considering the current economic climate. 13

JUST HELPING CHILDREN REPORT OF THE TRUSTEES ICONTINUEDI FOR THE YEAR ENDED 30 September 2024 Reserves Pollcy Trustees have retained reserves in order lo give financial security, lo take account of the fluclualions in flow of funds with seasonal variations, to fund day to day expenditure and to enable the charity to cope with setbacks or tske advantage of opportunities. The trustees have established a reserves policy to meet the following objectives.. to comply with prudent accounting principles 8nd the requirements of SORP-, lo comply with donor requirements where those are specified., lo safeguard the long-lerm financial wanagemenl and suslainabilily of Ihe charity with a view to achieving its ¢harllable objectives. Trustees will review the level of reserves each year to ensure that they meet the objectives of this policy. Reserves are hgld to protect the charity's work from unforeseen falls in income or urgent unexpected expenditure (including any potential wind downl. allowing an orderly response to the financial implications that might arise from these gvents. This is the minimum level of reserves the charity should always carry to protect itself against unknown future risk and maintain long-tem financial sustainability. To manage risk the policy is lo hold funds sufficient to covgr: Eighleon months op¢raling expenditure. Sufficient funds to Cover campaigns lasting on averagg three years, funds lo protect tho charity from unforeseen falls in income and any additional specific risks. any additional specific risks as be required by the Trustees to reflect future financial uncertainties. Thg charity's total reserves at the balance sheet date were £4,035,746 of which £507,09412023 £477,733) relate to unreslricled general funds and £3.528,852 {2023 £3,551,545) relate lo unrestricted designated funds. Unrestricted designated funds are donations made lo the charity in response lo a specific campaign or appeal and are set aside from the unrestricted funds. Of the charity's total reserv88 £2,460,298 12023 £2,464,361) can only be realised by disposing of tangible fixed assets. Fundralslng Pollcy 11 is the kind generosity of our supporters that make our work possible. We rely mosuy on voluntary fundraising directly and through our families lo deliver our seNices and work hard lo ensuo we raise, manage and spend our lunds wisely and well. To this end, w9 ar9 a member of the Fundraising Regulator Self-Regulalory Scheme. As members of the scherne, we follow their Code of Fundraising Practice and comply with the key principles embodied in the Code. Many of our families raise funds for us locally and we ensure that they have all the information they negd to comply with our policies and procedures. It is hugely important lo us that our support&rs trust us and are well looked after. We are open, honest and accountablè. W8 respgd the rights, dignikn'8s and privacy of our supporters and beneficiaries. We will not put undue pressure on memb8r$ of the public to make a donation. Fundraising is discussed regularly al Board meetings. to help ens￿re that our fundraising practices reflect and reinforce our valu6S. We take the proleelion of the personal data of all our supporters and donors extremely seriously, and constantly review and monitor our fundraising polieie8 2nd procedures lo ernSu￿ we deliver 'best pr2elice' 14

JUST HELPING CHILDREN REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 30 September 2024 Future Plans We look forward to 2024-2025 and the challenges il will bring and know with our small, dedicated team at Jus14Children we continue to strive lo provide our unique support and assistance lo our children that the families vitally need. Our plans include.. slrenglhening existing support and opportunities available lo families; Future Plans {contlnuedl increasing our presence in communitles online and with suppliers and servu providers $0 families that are eligible find out about us more easily., progressively focusing our work lo support families with the ultimate objective of raising the funds required for campaigns and most importantly, securing the support from these families once their campaign has onded lo spread awareness ofourwork and lo help with generalfundraising. 2024-2025 will be a further year of consolidation and development. The Trustees will constantly review proceduffts lo do what the charity does more effectively and efficiently, particularfy how lo support f8milies further.. family support documents lo be reviewed annually lo ensure relevance., we will aim lo increase our profile online with eommunilies, suppliers and service providers so that families can find out about us more easily. The priorities for the charity in 2024-2025.. Growing our communications and engagement reach and impact in an efficient and effective manner,. Developing and strengthening our govemance processes., The family journey with us will be mapped from start to finish and process8s and documents altered aecordingty to ensure that it is as simple. easy and family friendly as possible. Trustees. R8spDnslbllltles Statement The trustees {who are also dire¢lors of Just4Children for the purposes of company lawl ar8 responsible for preparing the Truslee5' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Iruslees lo prepare financial statements for 8ach financial year, which give a true and fair view of the stsle of affairs of the charitable company and of the incoming resources and application of resources. including the income and expenditure. of the charitable company for that poriod. In preparing these financial statfjmonls, the ttuslees are required lo.. select suitable accounting policies and then apply them consistently., observe the methods and principles in the Charities SORP 2019 IFRS 102)- make judgements and eslimales th81 are reasonable and prudent., stale whether applicable UK Accounting Stsndards have been followed, subject lo any material departures disclosed and explained in the financial statements-, prepare the financial slalemenls on the going concgrn basis unless it is inappropriate to presume that the charitable company will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy al any timè the financi81 position of the charitable company and enable them to ensure that the financial slalemenls comply with the Companies Act 2006 and the Charities and Trustee Investment {Scotlandl Act 2005 and the Charities Accounts (Scollandl Regulations 2006. They are also responsible for safeguarding the assets of the eharilable company and hence for taking reasonable steps for the prevention and delectlon of fraud and other irregularities. 15

JUST HELPING CHILDREN REPORT OF THE TRUSTEES {CONTINUEDI FOR THE YEAR ENDED 30 September 2024 Trustees, Responslbllltles Statement Icont5nuedl In so far as the trustees are aware.. there is no relevant audit information of which the charitable wmpany's auditor is unaware.. and the trustees have taken all steps that they ought lo have taken lo make themselves aware ol any relevant audit information and to establish that the auditor is aware of that infomiation. Approved by the Board of Trustees on and signed on its behalf by.. Eleanor Jane Florey Chair of Tru51ees 16

JUST HELPING CHILDREN INDEPENDENT AUDITOR'S REPORT TO ThE MEMBERS Oplnlon We have audited the financial slalemenls of Just Helping Children {Ihe 'charilable company'l for the year ended 30th September 2023 which comprise the Slalernent of Financial Acts'vilies, Balance Sheet, Slalemenl of Cash Flows and notes lo the financial statements. including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 Tho Financial Reporting Standard applicable the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Praclicel. In our opinion the financi81 slalemenls: give a true and fair view of the slate of the charitable company's affairs as al 30th September 2023. and of its incoming resources and application of resources, including its income and expenditure, for the year then ended., have been properly prepared in a¢Gordance with Unrted Kingdom Generally Accepted Accounting Practice-, and have been prepa￿d in accordance with the requirements of the CompanSes Act 2006. have been prepared in accordance with the requiromenls of the Companies Act 20D6, the Charities and Trustee Investment (Scollandl Act 2005 and regulation 8 of the Charities Accounts IS¢otlandl Regulations 2006. Basis for oplnlon We conducted our audit in accordance with Inlemational Standards on Auditing {UKI IISAS IUKII and applicable law. Our responsibilities under those standards are further deseribed in the Auditor's r8sponsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant lo our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate lo provide a basis for our opinion. Conclusions relating to golng concern We hav8 nothing lo report in respect of the following matters in relation to which the ISAS {VKI requlre us lo report to you where.. the trustees, use of the going concern basis of accounting In the preparation of thg financial statements is not appropriato., or the trustees have not disclos&d in the financlal statements any identified material uncertainties that may cast sigT)ificanl dgubt about the charitable company's 8bilily lo continue lo adopt the going concern basis of accounting for a period of at least twelve months from the dale when the financial slalgm8nts are aulhorised for issue. Other informatlon The trustees ar8 responsible for the other information. The other infoTmalion comprises the informats'on included in the trustees, annual report, other than the financial statements and our auditor's r8POrt Ihereon. Our opinion on the financial slalemenls does not cover the other information and, except lo the extent otherwise explicitly sialed in our ￿pOrt, we do not express any form of assurance conclusion Ihereon. In conng¢1ion with our audit of the financl81 statements, our responsibility is lo read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears lo b8 materially misslaled. If we identify such material inconsistencies or apparent material misstalem8nts, we are required to determine whether there is a material misslalement in the financial statements or a material misstatement of the other information. If, based on the work we have performed. we conclude that there 15 a material misststement of this other inftsrmalion, we are required to report that fact. We have nothing to report in thls regard. 17

JUST HELPING CHILDREN INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS ICONTINUEDI Opinions on othor matters prescrlbed by the Companle$ Act 2006 In our opinion. based on the work undertaken in the Course of the audit.. the infomiation given in the Iruslees. report lincorporating directors, reportl for the financial year for which the financial statements are prepared is consistent with the financial stalgmenls,. and the diroctors, report has been prepared in accordance with applicable legal requirements. Matters on whlch we are requlred to report by exceptlon In the light of our knowledge and understanding of the charitable company and ils environment obtained in the course of the audit. we have not identified material misslalements in th8 dir8¢lors' report. We have nothing lo roport in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts Iscouandl Regulations 2006 requires us to report lo you if, in our opinion.. adequate accounting records hav8 not been kept. or relums adequate for our audit have not been received from branche5 not visited by us.. or the financial statements are not in agreemènt with the accounting records and retums,. or certain disclosures of directors, remuneration specified by law are not made,. or we have not received all the information and explanations we require for our audit. the trustees were not entiued to prepare the financial statements in accordance with the small companies, regime and lake advantage of the small companies, exemptions in preparing the directors, report and from the requirement lo prepare a strategic report. Responsibilities of trustees As explained more fully in the Iruslees, responsibilili8s statement set out on page 2. the Iruslees (who are also the directors of the charitable company for the purposes of company lawl are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. and for such inlemal control as the Iruslees determine is necessary lo enable the preparation of financial statements that are free from material misstatement. whether due lo fraud or error. In preparing the financial stalemenls, the trustees are resporssible for assessing the charitable company s ability to continue as a going concern, disclosing, as applicable, matters related lo going concem and using the going concern basis of accounting unless the trustees either intend lo liquidatè the charitable eompany or to cease operatson5, or have no realistic altemative bul lo do $0. Audltor's responslbllltles for the aud5t of tho Ilnanclal statement$ We have been appointed as auditor under section 44{1 Ilcl of the Charities and Trustee Investment Iscotlandl Act 2005 and under the Companies Act 2006 and report in accordance with regulations made under those Acts. Our objectives are to obtain reasonable assurance 3bout whether the financial statements as a whole are free from material misstatement. whether due lo fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee that an audit conducted in accordance with ISAS IUKI will always delecl a material misstalemenl when il exists. Misslalemenls can arise from fraud or error and are considered malerla1 if. individually or in the aggregate, they could reasonably be expected to influence the ewnomic decisions of users taken on the basis of these financial stalemenls. 18

JUST HELPING CHILDREN INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS (CONTINUED As part of an audit in accordan￿ with ISAS {UKI, we exercise professional judgment and maintain professional scepticism throughout the audit. We also.. Identify and assess the risks of material misstalemenl of the financial statements. whethor due lo fraud or error, design and perform audit procedures responsive lo those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not delecling a material misstalemenl resulb'ng from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresonlalions. or the override of internal control. Obtain an Ljnderslanding of internal control relevant lo the audit in order lo design audit procedures that are appropriate in the circumstances, bul not for the purpose of expressing an opinion on the effectiveness of the charitable company's internal control. Evaluate the appropriateness of accounling policies used and the reasor¢abl8ness of accounting eslimales and related disclosures made by the trustees. Conclude on the appropriateness of the Iruslees, use of the going concern basis of accounting and. based on the 8udil evidence obtained, whether a material uncertainty exists related lo events or conditions that may cast significant doubl on the charitable company's ability to continue as a going concem. If we conclude that a material uncertainly exists, we are required tts draw attention in our audilols report to the related disclosures in the financial stslements or, if sueh disclosuws are inadequate, lo modify our opinion. Our conclusions ar& based on the audit evidence obtained up lo the date of our audilorfs report. However. future events or conditions may cause the charitable company to cease to continue as a going concem. Evaluate the overall presentstion, structure and conlenl of the financial statements, including the disclosures, and whether the financial slalements repres&nl the underfying transactions and events In a manner that achieves fair presentation. We communicate with those charged wlh govemance regarding, among other matters, the planned scope and liming of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Use of our report This report is m8de solely to the charitable company's mernbers, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and lo the charitable company's Iruslees, as a body, in accordance with Regulation 10 of the Charities Aecounts (Scotlandl Regulations 2006. Our audit work has been undertaken so that we might slate to the charitable Company's m8mbers those matters we are required to stale lo them In an auditor's report and for no Dlher purpose. To the fullest extent permitted by law, we do not accept or assumÈ responsibility to anyone other than the charitable company and the charitable company's members as a body. for our audit work. for triis report, or for the opinions we have formed. A M Orves (Senior Stalulory Auditor) For and on behalf of Sexty & Co. Slalulory Audllor 124 Thorpe Road Norwich NR1 1R 19

JUST HELPING CHILDREN STATEMENT OF FINANCIAL ACTIVITIES {INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 Septèmber 2024 Unrèstricted Unrestrlcted General Deslgnated Fund Funds Total Funds 2024 Totsl Funds 2023 Notes Incomo from: Donations Trading activities Investments Other 8,879 15,153 67.900 42,095 1,782,682 1,791,561 15,153 67,900 42,095 1,818.073 17.201 48,013 68,422 Totsl income 134.027 1.782.682 1,916,709 1,951,709 Expendlture on.. Raising funds Charitable activities Other 11,339 220,131 11,339 2,025.706 14,953 2,079,950 1,805,575 Tolal expendlture 231,470 1,805,575 2,037,045 2.094.903 Net In¢omelloxp•nditure) 197,4431 122,893} 1120,336) 1143.1941 Taxation Gainslllossesl on revaluation of investment propety 15 Gainslllossesl on revaluation of inveslmenls 17 126,804 126.804 47.491 Transfers between funds Net movemènt in funds 29.361 122,8931 6.468 {95,703) Reconclliatlon of funds: Totsl funds brought fotward 477,733 3,551,545 4,029,278 4,124.981 Total funds carrled fonvard 507,094 3,528.652 4,035,746 4,029,278 All incoming resources and resources expended r81at8 to continuing activities. The notes on pages 23 to 32 fomi part of these financial statements. 20

JUST HELPING CHILDREN BALANCE SHEET AS AT 30 September 2024 Notes 2024 2023 Flxed asset6 Tangible fixed assets 15 2,460,298 2.464.361 Currgnt assets Debtors Investments Cash al bank and in hand 16 21.589 1,461.999 105,218 1,588,806 44,579 1,514.149 19,688 1.578.416 Crodltors Amounts f811ing due within one year 18 13.358 13.499 Net current assets 1,575.448 1,564,917 Total a55ets less Gurront Ilabllhles 4.035.746 4,029,278 Funds of the charlty Unrestricted general fund Unrestricted designated funds 19 19 507.094 3,528,652 477,733 3.551,545 Total charfty funds 4,035,746 4,029.278 Th95e financial statements have been prepa￿d in accordance with the special provisions of part 15 of the Companies Act 2006 relating lo small charitable Gompanies and with the FRS 102 SORP. These financial statements were approved by the mgmbers of the board ol Iruslees on and are signed on their behalf by.. Ed-• Elearkor Jane Florey Chair ol Trustees Company Number.. 09758847 Charity Number.. 1164473 (England & Wales) Charity Number.. SC046157 (Scotlandl 21

JUST HELPING CHILDREN STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 Sèptember 2024 2024 2023 Cash flow from operating activities Net income I lexpendilurel for year Depreciation of tangible fix8d assets Ilncreasel I decrease in debtors Increase I Idecreasel in creditors Revaluation Igainsl I losses on investment property Revalualion {gainsl I losses on investments Income from investments Payment of investment management lees Rental income received Gain on sale of investments 6,468 4,063 22,990 11411 195,7031 4,111 119,3181 {1.1431 {126.8041 (33,9871 16,854 {40,4051 {33,9131 147.4911 (39,1531 19,913 167,5761 {8.860} Cash generated from operations 1184.8751 1255,220) Net cash flow from oporallng actlvltle$ 184.875 255,220 Cash flow from Investlng actlvltles Payments to acquire tangible fixed assets Payments to acquire investments Proceeds from sale of investments Income from investments Income from revaluations Paymenl of investment management fees Rental income received {357,2041 (218,7421 640.424 39,018 116.7901 119,9131 67,576 {164,3741 318.026 33,987 24,276 116,8541 40,405 Net Cash flow from Investlng actlvltles 235,466 134,369 Net Increase l {decreasel In cash and cash gquivalents 50.591 1120,8511 Cash and cash equlvalents at 1 October 77,775 198,626 Cash and cash equlvalents at 30 September 128.366 77,775 Cash and cash equlvalènts conslsts of: Cash al bank and in hand Deposit investment account 105.218 23,148 19,688 58.087 Cash and cash equivalents at 30 September 128.366 77.775 22

JUST HELPING CHILDREN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 Septembar 2024 Summary of slgnlflcant accounting policles Basis of accountlng Just Helping Children is a company limited by guar8ntee in England. In the event of the charity being wound up, the liability in respect of the guarantee is limitgd 10 £10 per member of the charity. The address of the registered office is given in the charity information of these financial slalements. The naturo of the charity's operations and princip81 activities are given in the Report of the Trustees. The charity constitutes a public benefit enlily as defingd by FRS 102. The financial statements havg been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice pplicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicabl8 in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014. the Financial Reporting standard applicable in the United Kingdom and Republic of Ireland IFRS 1021, the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice. The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial slalemenls are presented in sterling which is th8 functional currency of the charity and rounded to the nearest £. Tangible flxed assets Tangible fixed assets are stsled at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, al rates calculaled lo write off the cost, les$ e$timaled residual value, of each asset on a systematic basis over ils expected useful life as follows.. Freehold property Fixtures. fittings & equipment 50 ygars 20Q/o reducing balance Investment property Investment properties for which fair value can be measured reliably wothoul undue cost or effort are measured at fair value al each reporting dale with changes In fair value reeognised in 'gains I (losses) on revaluation. in the Statement of Financial Actsvities ISOFAI. Incomlng resources All incoming resources are included in the Statement of Flnanci81 Activities {SoFAI when the charity is legally enlilled lo the income after any perfomance eondllions have been met, the amount can be measured reliably and il is probable that the income will be received. The following specific policies are applled for particular Categories of income'.- For donations to be recognised the charity will have been notified of the amounts and the settlement date. If there are corbditions attached lo the donation and this requires a level of perfom)ance before enlillemenl can be obtained then income is deferred until those conditions are fully mel or the fulfilmenl of those conditions 18 within th8 conlrol of the charity and il is probabl8 that they will be fulfilled. Income from trading activities includes income earned raise funds for the charity. Income is recgived in exchange for supplying goods and setvices in order to raise funds and is recognised when enlillemenl has occurred. 23

JUST HELPING CHILDREN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 September 2024 Incomlng ro$ourc?$ - continuad Investment income is earned through holding assets for investment purposes such as shares and propety. It includes dividends, interest and r8ril. Where it is not praCt￿able to identify investment manag8m&nt costs incurred within a scheme with reasonable accuracy the investment income is reported nel of these costs. 11 is included when the amount can be measured reliably. Intarest ineome. dividend and rent income is recognised as the charity $ nght to receive payment is established. Resources exp6nd•d All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related lo the category. Expenditure is recognised where there Is a legal or conslruclive obligation to make payments to third parties, il is probable that the settlement will be required and the amount of the obligation can be measured reliably. Expenditure on charitable aetNilies includes Ih05e costs incurod by the charity in the delivery of its activities and services for its beneficiaries. 11 includes both costs that can be allocated directly to such activities and those costs of an indirocl nature necessary to support them., and Irrecoverable VAT is charged as an expense against the activity for which expenditure arosg. Gr8ntS P8yable to third parties are within the charitable objectives. Where unconditional grants am offered. thi5 is accrued as soon as the recipient is notified of the grant, as Ihis gives riso to a reasonable expectation that the recipient will rec8ivg th8 grants. Support costs Support costs are thos8 that assist the work of the charity bul do not directly represent charitable activities and include office costs and administrative costs. They are incurred diroctly in support of expenditure on the objects of the charity and include prolect managemenl caffied out al Headquarters. Where support costs cannot be directly attributed to Particular headings they have been allocated lo Cost ol raising funds and expenditure on charitable activities on a basis consistent with LIS8 of Ihe resources. Govornance costs Governance costs include those costs incurred in the governance of the charity and its assets and are primarily associated with meeting conslilutional and slatulory requirements. Investménts Investments are recognised initially al fair value which is normally the transaction pri￿. Subsequently. they are measured at fair value with changes recognised in 'gains I (losses) on revaluation, in the Statement of Financial Aclivibes ISOFAI if the shares are publicly traded or their fair value can otherwise be measured reliably. Employee beneflts The charity operates a defined conlribulion plan for the benefit of its employees. Contributions are expensed as they become payable. Funds Unr8slricted general funds are available for use al the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Unroslricted designated funds eomprise unrestricted funds that have been set aside by the trustees for particular purposes. 24

JUST HELPING CHILDREN NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 30 S•pt•mb•r 2024 Going concem The financial statements have begn prgpared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from aulhorising these fin8ncial stalernents. The budg&led income and expenditure is Suff￿lent with the level of reserves for the charity lo be able to continue as a going concern. Incomg from donatlons Unrestrlcted Unrestrlcted General Deslgnated Fund Funds 2024 2023 Donations 8,879 1,782,682 1.791.561 1,818.073 Donations are attributed to designated funds when they are received through a targeted fundraising campaign lo be usèd for treatment and associated cosls Income from tradlng activitles Unrestrlcted Unrestricted General Designated Fund Funds 2024 2023 Sale of good$ 15,153 15,153 17,201 In¢orne from investments Unrestrlcted Unrestrlcted General Deslgnated Fund Funds 2024 2023 Dtvidgnds and interest received Profiullossl on sale of investments 33,987 33,913 33.987 33.913 39.153 8.860 67,900 Olher In¢ome Unrestrictod Unrgstricled General Designated Fund Funds 2024 2023 Rental income Bank interest received 40,405 1.690 40,405 1,690 67,576 846 42,095 42,095 68,422 25

JUST HELPING CHILDREN NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 30 September 2024 Costs of raising funds Unrgstrict8d Unrestricted Genfjral Deslgnated Fund Funds 2024 2023 Purchase of gooés for resale 11,339 14.953 Analysis of expenditure on charitable actlvitl•s Direct costs Support cost$ Govemance osts Total 2024 Total 2023 Charitable activilies 1,805,577 196,775 23,354 2,025,706 2,079,950 Dlre¢t costs of charltable expendlture Unrestricted Unrestrlcted Goneral Deslgnated Fund Funds 2024 2023 Treatment costs Donations Fundraising costs 1,765,809 1,765,809 1,839,768 616 616 643 39.152 39,152 39,260 1,805.577 1,805,577 1.879,671 Treatment costs include grants made lo individuals. Grants ar8 usually mad8 to fund Ir8alm8nt and associatèd costs bul can be made in any instances where the trustees believe that their contribution will make a real difference lo a young life. Support ¢o$ts Unrestrict&d Unrestricted General Designated Fund Funds 2024 2023 Salaries Advertising and marketing Depreeiation Tr8vel Other support costs Adrninislralion costs Property maintenance costs 97.795 15,204 4,063 5,048 14,638 54,402 5.625 97,795 15,204 4,063 5,048 14,638 $4,402 5,625 86,275 9,876 4.111 802 12,200 46,047 288 196.775 196,775 173,966 26

JUST HELPING CHILDREN NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 September 2024 10 Governance costs Unrestricted Unrestrlcted General Deslgnated Fund Funds 2024 2023 Auditors remuneration Bank charges Management fees Legal and professional fees 6,500 6,500 6.400 16,854 16,854 19,913 23,354 23.354 11 Taxation 2024 2023 Analysis of tax expense.. Current lax= Corporation t8X Rounding of lax provlsion in prior year The small trading exemption has been claimed this year as trading Income Is below the threshold of £80,000, therefore no corporation tax is due. 12 Trustee remuneratlon No Trustee received any remuneration from the charity or was paid expenses in the current or previous financial year. The Trustees did not have any malerial expenses reimbursed during the current or previous year. 13 Staff costs 2024 2023 The cost of employing staff was. Wages and salaries Social security costs Pension costs 88,278 2,557 6,960 82,034 1,780 2,461 97,795 86,275 The average number of employees during the year was 212023 21. The trustees were not entitled to any remuneration and were not reimbursed for any expenses. No employee eamed in excess of £60.000. The remuneration received by key management personnel is £57,50012023 £51,000). The charity considers ils key management personnel to be the Chief Executive Officer. 14 Pension commitment$ The charity operates defined contribution scheme for Ils employeeg. Contributions are charged in the Slalemenl of Financial Activities 8$ they accnje. The charye for the year was £6,96012023 £2,461). The pension cost charge is a15oGaled to unreslricled general funds and support costs. 27

JUST HELPING CHILDREN NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 30 Sept8rnber 2024 1S Tangibla fixed assets Flxtures. flttlngs & equlpment Investment property Land & bulldlngs Total C05t As al 01 October 2023 Additions Revaluations Disposals As al 30 September 2024 2.296,959 193.538 3.485 2,493,983 2,296.959 193,538 3.485 2,493,983 Depreclatlon As al 01 October 2023 Charge for the year Eliminated on disposal As al 30 September 2024 27,097 3,871 2.524 192 29,621 4,063 30,968 2,716 33,684 Net book value As al 30 September 2023 2,296,959 166,441 961 2,464,361 As al 30 September 2024 2.296,959 162,570 769 2.460.298 The Trustees have reviewed the current market and consider the value of the investment properties held in the accounts lo accurately reflect Ihelr current nel realisable value. An investment property held by the charity, with a value of £225,000 in these accounts, was sold (pending conlrdcl) for £228,000 after the balance sheet date. 16 Debtors 2024 2023 Other debtors 21,589 44,579 17 Current asset Investments Deposlt account Inv•stment portfolio Total Cost or valuatlon As al 01 October 2023 Additions Disposals Revaluations Transfers out Investrnent income ManagemenllAdviser fees 58,087 1164.3741 318,025 24.276 1230.0001 33.987 16,854 1,456,062 164,374 1284.1131 102.528 1,514,149 33,913 126,804 (230,0001 33,987 16.854 As at 30 September 2024 23,148 1.438,851 1,461.999 The fair value of investments is determined by refe￿nCe to the investment manager's report and represents the value of publicly traded equities and securities. 28

JUST HELPING CHILDREN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 September 2024 18 Credltors: amounts falllng due wlthln one year 2024 2023 Accruals and deferred income Taxation and social security other ¢￿dItorS 3,000 2,200 8,158 3,000 2,455 8,044 13,358 13,499 19 Reconclllallon of movement in funds Unrestrlcted Unrestrlctèd General Deslgnated Fund Funds Tolal Opening balance Income Expenses Taxation charge Net gainlllossl on revaluation of investment property Nel gainllloss) on revaluation of investments 477,733 3.551.545 4,029.278 134,027 1,782.682 1,916.709 1231,470) 11,805.5751 12.037,0451 126,804 126,804 Closing balance 507.094 3.528,652 4,035.746 Unrestrlcled deslgnatèd funds Unreslricled designated funds represent amounts collected through largeled fundraising campaigns to be used for treatment and associated costs. Th8 liming of expenditure is likely to be within a three year period. The campaigns underway at 30 September 2024 included.. A Brighter Future for Evelina A Penny for Penny A Voice for Max A Wish for William Able2B Ad Astra Vega Adventures of Evelyn Skye Alara's Little Legs ASbie's aims for a brighter future Alex's Independent Lrfe Along with Alba Amazing Alfie Amazing Angus's Next Chapter Ambika's Ambition Amell's Road lo Greatness Anayah-lsrael's Life Changing Therapy Annabelle's Joumey Aoibheann'5 Fight for Freedom Aria's Journey Arthur's Sword in the Stone Aurelia's Adventures Ava the Brave Batting for Beau Kai's Mission Kaiden's CP Journey Keeping Up With Kia Kelis's Mountain Climb Kudos Konslanlinos Kyle's Wish lo Walk Kylian's Brighter Future Lana's desire lo aim higher Lennie's CP Journey Lenny's Wish Lewis Little Legs Lrfe with a little T Lblac's Little Legs Llttle Elsie's Big Steps Llttle Izzy's Big Steps Little Lola's Life Little Warrior William Little Warriorfs New Lifo Live Laugh Love Lola Live Like Rosa Louie's Pace- A Warrior's Tale Love for Louis Lucas d￿amS to walk 29

JUST HELPING CHILDREN NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 S•pt•mb•r 2024 Beck to the future Bella's SDR Journey Best Foot Forward for Georgie Big Steps for Sienna Bluebell's Bloomingl Brothers on Wheels Carte￿$ Coufftge CarteVs Joum8y Cayman's Lifesaving Journey Charfie's Big 8uild Charfie's Therapy Dream Cheers4Chesler Connie's Crusade Courageous Carmela Culhbert Can DaiS￿S Dainty Steps Dais￿8 Dream Daniel's Best Foot Forward DÈrcey's $2 Dègrèes of Scoliosis DÈrcie's Journey Dexterfs CP Joumey Dolly Wood's Home Dominic Superhero Dylan's Beacon of Hope Dylan's Journey Eadie's Wishes.... Eden's Quest to Walk Elliot Standing Tall Emmy's Experiences Eric fighting SMA Esmae's Wish Ettore Wants lo Walk Every Slep for Sofia Evie's Adventure Evie's Journey Extension for William Fantastic Mr Felix Finding Elliott's Feel Florence's Flourishing Future Follow Feame Footprints for Pollie For Tosia's Wellbeing Freedom for Theo Gabriella's Grab for Independence George's Journey Georgia's Brain Surgery Get George Moving Get Max Moving Gtorgio's Journey Grving Jacob his Vvings Go Team Elmo Happy Anays Happy Fegt for Sophia Happy Henry Harpgrfs Littlo Helpers M.R.C.MILLIESWORLD Maia Slefania Mali On A Mission Mayank's SOR Journey Mia Amor Mikaeel's Therapy Journey Mila's Journey Millie's Journey with Syringomyelia Millie's Physio Needs Natalia's Golden Heart Therapy Navaya Ros8 Noah Jack's Journey Oakley's Journey Olivia's SDR Journey Opening Oisin's Opportunities Opening up Finn's World Operation Echo Victor Operats'on Oscar Bear Operats'on Oscar his SDR Journey Oppor1unilies for Oliver Oda's Drive for Independence Otis Our UBA5 Wanior Otis, Wish lo Walk Our Amazing Oscar Our fighting lrttle angel Our Super Sidney Penny's Army Perfectly Poppy Phoebe Shark Piperfs Pathway Pranav's Wish to Walk Princess Luna Princess Yasmin Priy8-Jayne's Journey Project Go Go Quinn's Quest to Walk Reeva's Joumey Reikotaslic Remarkable Robyn Rem8fkabl8 Ronnig Riley's ABR Journey River's World Ronnie's Journey Rooting for Ronnie Rosie's Journey Rosie's Legs Rosie's Rehabilitation Ruben's Journey Rubi Our Warrior Princess Ryley's Dream to Walk Sabrina's Worfd Sarah Willow's Wish Save Luke's and Jack's Little Legs Saving Olivia-may Scarlett's CP Journey 30

JUST HELPING CHILDREN NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 30 September 2024 Hary's SDR Journey Haydn's Hope Heidi's Helping Hands Help Alex To Soar Help Alexia walk Help Amazing Margot Help Asger lo Walk Help Bella be independent Help Isabella live her best life Help Jaydon Walk Help Keep Bailey's independence Help Keep Jai Smiling Help Maia Help Sacha Help Tristan lake his First Steps Helping Fantastic Finley Helping Henri Helping Henry Hen's Heroes Heroes for Henry Heroes for Henry Hip Hip Hooray for Luka Hollie's SDR Joumey Hope4Harri HSP & Me- Team Jones Hudson the SuperHero Improve Ivy's Movements S¢?rlell's Joumey Scarlett's Next Steps Sienna's Butterfies Sonny Days Sonny's Steps Step Up for Sam step with Kyra Steps for Jessica Super Carr Kids Super Ernie Super Luca Super Scarlett's Therapy Super Sofia's Story Supporting Stanley Take it away Charlie Team Alfred Team Betty Team Bonnie Team Cammy G Team Finn Team Leonie Team Lukas Team Robyn Team Tommy for SDR Teddy's SDR joumey Teddysleps The Amazing Alden Fl Incredi-Bella's Story Independence for Idris Innovative Therapy for Clara Isabella's Road lo Independence Isla Rose Isla the Incredible Isla the Smiler Il's All About Annie Ivy's SDR journey Jace's SDR Journey Jack's Pack Jacob's Joumey Jacob's Wish to Walk Jaiden's Joumey Jasper's Joumey Jaxon's Chance to Walk Jayden's Joumey Jerome's Wish lo Walk Jesse's Journey Jessica's Joumey Jos the Bossl Joshua's SDR Journey Jude the Impossible Jude's Giant Steps Jude's Smile Just 4 Joey JustJosh The Best Chance for Princess P The Gunby Twins The life of Sadie Chittock The Mighty Quinn Thea the Smiling Warrior Theo's Fight Theo's Milo Crusade Thgo's Therapy Therapy for Nicole Therapy Mobility for Kai This INKAREDI BLE Kid Thomas's Precious Journey Through Sofia's Ey8s Tomas's Journey with IFAP Tommy's Tomorrow Troy's Mission Unique Imelda Veda Wailing Gracefully We are changing Olivia's lifel 31

JUST HELPING CHILDREN NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 30 Septèmb•r 2024 Transfers between funds Unrestrided designated funds are donations made to the charity in response lo a specrfic campaign or appeal and are s81 aside from the unreslricled funds. Al the stsrt of each campaign a contract is signed which slates that Any funds raised in excess of the appeal largel, or are no longer needed by the campaign, can be used for other children but where appropriate can be used for general purposes. Transfers bebNeen fvnds represent such amounts. 20 Analysis of net assets between funds Unrestricted General Fund Unrestricted Deslgnated Funds 2024 2023 2024 2023 Tangibl8 fix8d assets Net current assets 163.339 343.755 877,170 2,296,959 399,437 1,231,693 1,587.191 1,964.354 507,094 477,733 3,528,652 3,551,545 The charity's nel assets includg £183,383 12023 £56,5791 of fair value reserves in respect of the revaluations of investmersls and £352,565 12023 £352,565> of fair value reserves in respect of the revaluation of investment property. 21 Related party tran$a¢tion$ No Trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the current or previous financial year. 22 Financial instrumènts The carrying amounts of the charity's financial instruments are as follows.. 2024 2023 Financial assets Measured at fair value through net income l expenditure.. Fixed ass81 lislod investm8nls Investment propety 1,461,999 2,296,959 3,758,958 1,S14.149 2,296.959 3.811.108 Debt instruments measured al amortised Cost= Cash al bank and in hand Other debtors 105,218 21,589 126,807 19,688 44,579 64,267 Financial liabilities Measured al amortised cost Accruals and deferred income Other creditors 3,000 10,357 13,357 3,000 10,499 13.499 32