Charity Registration No. 1164904
THE GIVE A DUCK FOUNDATION
TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025
THE GIVE A DUCK FOUNDATION
LEGAL AND ADMINISTRATIVE INFORMATION
Mr A Phillips (Chair) Mrs E Hawkhead Mrs H Holmes Mrs K Phillips Mr CJ Burton Mr C Hawkhead Mr ND Swallow
Trustees Mr A Phillips (Chair) Mrs E Hawkhead Mrs H Holmes Mrs K Phillips Mr CJ Burton Mr C Hawkhead Mr ND Swallow Charity number 1164904 Independent Examiner Suzanne Clarke FCCA Public Address The Give A Duck Foundation Unit C2 Telford Way Wakefield 41 Industrial Estate WAKEFIELD WF2 0XW
THE GIVE A DUCK FOUNDATION
CONTENTS
| Page | |
|---|---|
| Trustees’ Annual Report | 3-4 |
| Statement of Trustees' responsibilities | 5 |
| Independent examiner’s report | 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Notes to the financial statements | 9-12 |
THE GIVE A DUCK FOUNDATION
TRUSTEES' ANNUAL REPORT
FOR THE PERIOD ENDED 30 NOVEMBER 2025
The Trustees present their report and financial statements for the period ended 30 November 2025.
The financial statements have been prepared in accordance with the accounting policies set out in the notes to the financial statements and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland effective from January 2019.
Structure governance and management
The Give A Duck Foundation was constituted under a trust deed dated 17 December 2015. It is a registered charity, number 1164904.
The Trustees who served during the period were:
Mr A Phillips (Chair) Mrs E Hawkhead Mrs H Holmes Mrs K Phillips Mr CJ Burton Mr C Hawkhead Mr ND Swallow
Objectives and activities
The Give A Duck Foundation’s objectives are to provide a Chemo Duck to every child in the UK who is diagnosed with cancer, working with all the principal treatment centres in the UK and over 50 shared care hospitals to ensure every child is reached and given a Chemo Duck.
Chemo Duck is soft, yellow and cuddly but more importantly is fitted with medical lines and ports to mirror those of the child. Play Specialists, through play therapy, use Chemo Duck to prepare children for their treatment, be it an appointment with their consultant, administering chemotherapy or taking bloods or blood pressure.
Children feel they can take back some control at a time when they have very little, for example by suggesting that nurses clean the Duck’s Hickman Line or Portacath before their own. Things are less scary if Chemo Duck experiences the treatment the children will go through and provides a relaxed way to have discussions about what will happen to them in hospital. Children are encouraged to give Chemo Duck his ‘magic milk’ to make him better before they have their own chemotherapy.
With the support of National Lottery grant funding, the Charity appointed a Hospital Liaison Officer to visit hospitals and work directly with the Play Specialists to help them deliver the Chemo Duck Program. This is a pivotal role, ensuring Play Specialists offer a Chemo Duck to every child, giving children the ability to learn medical procedures through play, thus relieving anxiety and worries.
During the year, the Charity continued to raise funds and awareness through a range of fundraising activities, including its annual ladies' lunch and two golf days. The Charity also supported a number of local and national fundraising events, including participation in the Rotary Club Dragon Boat Race, Leeds 10K and the Great North Run.
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The Trustees have had regard to the Charity Commission's guidance on public benefit when reviewing the Charity's objectives and activities. The activities undertaken during the year further the Charity's purposes by supporting children undergoing cancer treatment through the provision of therapeutic play and educational resources.
Risk management
The Trustees have assessed the major risks to which The Give A Duck Foundation is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.
Financial review
The reserves show a total of £201,253 at 30 November 2025, of which £28,763 was restricted. The charity’s unrestricted funds were £172,490. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue The Give A Duck Foundation’s current activities while consideration is given to ways in which additional funds may be raised.
Independent Examiner
A resolution proposing that Suzanne Clarke FCCA be reappointed as Independent Examiner of the charity will be put to the members.
On behalf of the board of Trustees
Andrew Phillips (Sep 4, 2026 06:48:26 GMT+1)
Mr A Phillips Chair Dated: 3 September 2026
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THE GIVE A DUCK FOUNDATION
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The Trustees are responsible for preparing the Trustees' Report and the financial statements which give a true and fair view of the affairs of the charity and of its financial activities for that period.
In preparing those financial statements, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
make judgments and estimates that are reasonable and prudent;
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state whether the policies followed are in accordance with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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THE GIVE A DUCK FOUNDATION
INDEPENDENT EXAMINER’S REPORT
TO THE TRUSTEES OF THE GIVE A DUCK FOUNDATION
I report on the financial statements of the charity for the period ended 30 November 2025, which are set out on pages 7 to 12.
Respective responsibilities of trustees and examiner
The charity trustees are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this period under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
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examine the financial statements under section 145 of the 2011 Act;
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to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the 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 financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, 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 financial statements 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:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 130 of the 2011 Act; and
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to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the 2011 Act;
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached. Suzanne Clarke FCCA 77 Kilpin Hill Lane Dewsbury West Yorkshire Suzanne Clarke (Sep 3, 2026 13:12:02 GMT+1) WF13 4BS
Date: 3 September 2026
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THE GIVE A DUCK FOUNDATION
CHARITY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE PERIOD ENDED 30 NOVEMBER 2025
| Notes Incoming resources Donations and legacies 2 Charitable activities 3 Other trading activities 4 Total incoming resources Resources expended Charitable activities 5 Raising funds 6 Support costs 7 Total resources expended Net income for the period/ Net movement in funds Total funds brought forward Total funds carried forward |
Unrestricted funds Restricted funds Total 2025 Total 2024 £ £ £ £ 55,895 102 310 59,278 115,173 102 310 76,266 102,310 - 102,310 85,037 9,385 - 9,385 6,167 |
|---|---|
| 167,590 59,278 226,868 167,470 |
|
| 53,216 34,109 87,325 58,879 38,512 17,201 55,713 58,312 35,134 - 35,134 13,818 |
|
| 126,862 51,310 178,172 131,009 |
|
| 40,728 7,968 48,696 36,461 131,762 20,795 152,557 116,096 |
|
| 172,490 28,763 201,253 152,557 |
All income and expenditure derive from continuing activities
All gains and losses recognised in the period are included above.
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THE GIVE A DUCK FOUNDATION
BALANCE SHEET
AS AT 30 NOVEMBER 2025
| Notes Fixed assets 8 Current assets Cash at bank and in hand Stock 9 Prepayments Creditors: amounts falling Due within one year Net current assets Total assets less current liabilities Creditors: amounts falling due after more than one year NET ASSETS Income funds Restricted funds Unrestricted funds Total funds 11 |
Unrestricted funds £ 39,018 158,485 2,058 4,351 |
Restricted funds Total 2025 £ £ - 39,018 16,870 175,355 11,893 13,951 - 4,351 |
Total 2024 £ 3,551 144,057 6,228 - |
|---|---|---|---|
| 164,894 6,300 |
28,763 193,657 - 6,300 |
150,285 1,279 |
|
| 158,594 | 28,763 187,357 |
149,006 | |
| 197,612 | 28,763 226,375 |
152,557 | |
| 25,122 | - 25,122 |
- | |
| 172,490 | 28,763 201,253 |
152,557 | |
| 28,763 172,490 201,253 |
20,795 131,762 |
||
| 152,557 |
The financial statements were approved by the Trustees and authorised for issue on 3 September 2026 and are signed on their behalf by:
Mr A Phillips (Chair) Andrew Phillips (Sep 4, 2026 06:48:26 GMT+1)
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THE GIVE A DUCK FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025
1 Accounting policies
1.1 Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these financial statements. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) effective from January 2019 and the Charities Act 2011.
The Trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.
1.2 Adoption of Charities SORP (FRS 102)
The charity has adopted the SORP (FRS 102) in the financial statements for the period ended 30 November 2025.
1.3 Incoming resources
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Donations are recognised once received. In the event that a donation is subject to conditions that require a level of performance before the Charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the Charity and it is probable that those conditions will be fulfilled in the reporting period. Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the bank.
- 1.4 Resources expended
Expenditure is recognised as soon as there is a legal or constructive obligation committing the Charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings.
The Charity pays defined contributions into a pension scheme for employees. These amounts are charged to the Statement of Financial Activities as they become payable.
- 1.5 Fund accounting
Unrestricted funds - general funds are available for the use at the discretion of the Trustees in furtherance of the general objectives of the charity.
Restricted funds - restricted funds arise where there is a donor-imposed restriction for the use of the funds or where their use is restricted to a specific purpose.
1.6 Taxation
The charity is exempt within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore meets the definition of a charity for UK corporation tax purposes.
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THE GIVE A DUCK FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025
1.7 Stock
Stock comprises items held for sale or for distribution as part of the Charity's activities. Items held for sale are valued at the lower of cost and net realisable value. Items held for charitable distribution are valued at cost, adjusted where appropriate for any loss of service potential.
2 Income from donations and legacies
| Donations and legacies | Unrestricted funds £ Restricted funds £ Total 2025 £ Total 2024 £ |
|---|---|
| 55,895 59,278 115,173 76,266 |
3 Income from charitable activities
| Fund raising Just Giving from other trading activities Duck sales |
Unrestricted funds £ Restricted funds £ Total 2025 £ Total 2024 £ 82,013 20,297 - - 82,013 20,297 58,573 26,464 |
|
|---|---|---|
| 102,310 - 102,310 85,037 |
||
| Unrestricted funds £ Restricted funds £ Total 2025 £ Total 2024 £ |
||
| 9,385 - 9,385 6,167 |
4 Income from other trading activities
5 Expenditure on charitable activities
| Website/advertising Miscellaneous items Wages and salaries Employer national insurance Employer pensions |
Unrestricted funds £ Restricted funds £ Total 2025 £ Total 2024 £ 4,503 591 46,964 91 1,067 - - 33,508 - 601 4,503 591 82,231 7,276 490 51,113 |
|---|---|
| 53,216 34,109 87,325 58,879 |
No employees received employee benefits of more than £60,000, excluding employer National Insurance contributions and employer pension costs. The average number of employees during the year was 4 (2024: 3). The trustees received no remuneration or other benefits during the year (2024: £nil). The total employee benefits, including employer pension contributions and employer National Insurance contributions, received by key management personnel during the year were £40,797.
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THE GIVE A DUCK FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025
6 Expenditure on raising funds
| Purchases Opening stock Closing stock Carriage costs Fund raising expenses |
Unrestricted funds £ Restricted funds £ Total 2025 £ Total 2024 £ 180 6,228 (2,058) 1,950 32,212 29,094 - (11,893) - - 29,274 6,228 (13,951) 1,950 32,212 31,292 8,894 (6,228) 1,013 23,341 |
|---|---|
| 38,512 17,201 55,713 58,312 |
7 Support costs
| Software costs Stationery, printing & post Legal & professional Staff expenses Motor expenses Rent Bank charges and interest Depreciation |
Unrestricted funds £ Restricted funds £ Total 2025 £ Total 2024 £ 4,304 1,960 6,912 11,650 610 2,000 1,712 5,986 - - - - - - - - 4,304 1,960 6,912 11,650 610 2,000 1,712 5,986 4,170 52 2,700 5,419 - - 332 1,145 35,134 - 35,134 13,818 |
|---|---|
8 Fixed assets
| Cost brought forward Additions Cost carried forward Depreciation brought forward Depreciation charge Depreciation carried forward NBV brought forward NBV carried forward |
2025 £ 7,139 41,453 48,592 3,588 5,986 9,574 3,551 39,018 |
2024 £ 6,677 462 7,139 |
|---|---|---|
| 2,443 1,145 3,588 |
||
| 4,234 3,551 |
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THE GIVE A DUCK FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 NOVEMBER 2025
9 Stock
| Ducks and merchandise | 2025 £ 13,951 |
2024 £ 6,228 |
|---|---|---|
10 Related party transactions
During the year, the Charity entered into transactions with companies controlled by two of its trustees. The trustees concerned are the same individuals in respect of both related parties.
The Charity purchased advertising and computer services from Databrain Solutions Ltd, a company controlled by two of the Charity's trustees. The total value of services purchased during the year was £1,200. At the year end no amounts were outstanding.
The Charity also entered into a rental arrangement with Jenkar Shipping Ltd, a business controlled by the same two trustees. Total rent paid during the year was £2,000. At the year end no amounts were outstanding.
The transactions were approved in accordance with the Charity's conflict of interest policy. The trustees concerned declared their interests and did not participate in the relevant decision-making process.
11 Analysis of net assets between funds
| Fund balances at 30 November 2025 are represented by net assets |
Unrestricted funds £ Restricted funds £ Total 2025 £ Total 2024 £ 172,490 28,763 201,253 152,557 |
|---|---|
| 172,490 28,763 201,253 152,557 |
The restricted fund represents amounts received specifically for the purchase of ducks for distribution as part of the Charity's activities.
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