REPORT OF THE TRUSTEES AND UNAUDrrED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024 FOR THE CHILDREN'S HYPERINSULINISM CHARITY
THE CHILDREN'S HYPERINSULINISM CHARITY NTEN General information Report of the TNstees 2to5 Independent Examiners Rewt Statement of Financial A(Xivities Balance Sheet Notes lo the Financial Ststements 9t012 Detailed Statement of Financial Activities 13
Page 1 THE CHILDREN'S HYPERINSULINISM CHARITY GENERAL INFORMATION TRUSTEES Steff Brad Clara (>a PRINCIPAL ADDR&8S 0*IdMSue Mills Business & clxrf8rer Centre Clffton Mill Pid<up Street BBS OEY REGISTERED CHARITY NUMBER 1165 INDEPENDENT EXAMINER Kemplon Serrfil Limited 31 Lake Drive NN17 3FE BANKERS 8wdays Bank PIC L•ic8stw LE87 2BB ACCOUNTANTS 31 Lake Drive NN17 3FE
Page 2 THE CHILDREN'S HYPERINSULINISM CHARITY RepoRT OF The TrUSTEES The trustses present Iherrew1 wilh financial slat&rts oflhe fjwity forlh? year en¢J8d 29 February 2024. The trustees have athjpted provi8iM$ of the Accounling and Rwbng for Chariti&s.' Statement of RecommerKkd Practice apFIlb1& to th¥ilies weparing their a(xcNJnts In accordanc8 With the Finanoal Rewxting StaThJard apprth in Ihe UK arrfl ReW¢ of lrnland (FRS 102) (effective 1 January 2015>. OBJECTIVES AND ACTMnES Objectfves and actlvths ThSs ch8rlty will suppjrtfamlies havè wilh CHI by arrawro ts)nf for the expert in the corK1ition. Slgnmcant actlvltles The Children's Hyperin&Arism Chartty launched in Febnwy 2016. kiCSt ilh a Crohthnth Campatgn parlnered by FirKlare. The aims oftho trrity are vory rnh knwty foawd as HYrinSUlln1sM is very isolating. We want to bring famles togeltrw. thith cJHhen at Ihe forefrcrftt of wr mi55ion. to ensure they m@et otherfamilies. thndren sl)Ings wtslicffi. so Itw f881185S alone and can form frierKlships. Publlc benefft The trustees declare Ihat they have Wied ilh Itw¢Xty to have regard lo th8 guldm r public benefft published by the con1$$1 in exerosiw their 0rdu. ACHIEVEMENT AND PERFORMANCE The Children's Hyperinsulinism Charity supwts farnilies of thildren Hyperinsulinsm. We also raise awareness of Hyperinsulinism and campaign for greater public awareness of the signs and symptoms of HypoBlycaemia. In addition, we hold family fun day conference5. teacher training days and support researth. The Childrerfs Hyperinsulinism Charity SUPPOrts families across the UK and Ireland. The Charity Is run by volunteers who are all families of children with Hyperinsulinism.
Page 3 THE CHILDREN'S HYPERINSULINISM CHARITY REPORT OF THE TRUSTEES Charllablo a¢tlvltl•8 conllnued Famlly ¢onferen¢e and Fun Day. We were dellghted to brln8 famllles together, for our conference and fun day. Welcomln8 Hyperlnsullnlsm Speclallst Teams. experts, professlonals. and other Charities. Enabling families to ask questlons and find out more on the latest developments and research. C¢)verinB toplcs such as the jourrw of Hyperlnsullnlsm, transltion to adult 5erviceS1 genetlcs. cllnlcal trlals. feedln8 Issues, psycholo8y. care at home and In the tommunity, developmental Issues. and lots morel NetWo1n0., We contlnued to work wlth some fantastlc eharltlès and or8anlsatlons. connectln8 wlth the rare disease communlty and brln8ln8 some VIP experlences to our Hyperinsulinism famllles courtesy of Box4Kld5. In 2023 we worked wlth: Genetit Alllance. Genomlcs England, Medics4RareOiseasès, Beaton, Cambrldge Rare Disease Netrwork. Contsct. Mlndfulness 4 Sch¢)ols Prolect. Disabled Children'5 Partnershipi 8arrle Wells Trust, Breakln8 down 8arrlers, Youn8 Slbs, and Eurordls. Ad¥oc•ty and Resear¢h.. In 2023 we were honoured to be Involved and named as a Co-author on the National Guldellnes for Hyperlnsullnlsm. As well as to see the publlshéd results ol CGM In newborns. a research study we part funded. We were dellghted to work wlth Pri)fessor May N8 to call for CGM fundln8. Lastlyi we went to Parlloment to ralse awareness and advocate for our famllles five maln wlshes, These were Compasslonate Care, Better Awareness. Research and Treatment, Dlazoxlde Avallablllty and CGM Fundlnq. Supportln8 F•mlll•$ •nd R•lsln8 Awareness.. We contlnued to support famllles and retO8nlse the #chlevements of our CHI Superheroes throu8h our support 8foup* awards ceremonyi half term competltlons, and fun days. As well as our new You Tube channel, blo& and Hypo HUBS Podcasts. We joined with Medic Alert and the Sunflower scheme, to help famillès access support when requlred. We raised awareness through ourThlnk Hyperln5ullnlsm campal8n. Rare Disease Oayi Hypo Awareness Week and 'Say HI. campalgns. Wè contlnued to reach newly dla8nosed familles at thelr most vulnerable tlmes by sendln8 Out our newly dlagnosed packs. We contlnued to offer our School and famlly packs as well as our Festive packs FundAl$¢rs.' As always, we were completely overwhelmed by the kindness and support of our Hyperinsulinism famllle5, frlends, and supporters. who enable us to contlnue our work. New ways to Support: In 2024, we wlll be exploring opportunltle5 to support our famllies In Ireland. Looklng at new networkln8 Opportunities, meet ups and advocacy. We will contlnue to develop the strong relationship5 and opportunities that result from networkln8 and will be involved in new Inltlatlves to provide family led research opportunities, dvo¢acy. supporL and resources.
Page 4 THE CHILDREN'S HYPERINSULINISM CHARITY REPORT OF THE TRUSTEES FINANCIAL REVIEW The trustees have revlewed the finanaal position and accounts and satisfiad that th• ¢urr8nt vel of reserves is suffiaent to meet tha njnning costs of the charity. The balanco on the g8neral lund was £55.264 at the oltha )Inanaal year. The charity worked to keep oxpenses to a rTMnimum. The prin¢ipal fvnding 50wces looking ah88d lo the nextfinanclal year are expeded to bo from,. Individual donations Events income Companies donations STRUCTURE, GOVERNANCE AND MANAGEMENT Gov¢mlng document The charity ha$ been Setup as a ¢haritaUe wuirporat8d organisallon (CIO) and is govem8d by it5 Gonsulation dated 12 February 2016. Recrultment and appolnlmenl of new trnstee8 We ask people what SlIS they can bring to Iho charity 1.0. any experience ¥th Data Protection, finances, kndrai$ing or organi5ational skills. The current truste85 then dlx¥s8 the appli¢atD?ns and make a decision. Declslon maklng Any deasi¢M may be taken either at a meeting of th8 charlty tru$tee$', or by resolution in WTiknng or electrontcf0 agreed by all of the charlty trustees, vthlch may comprise either a single documenl or several documents cont8ining the text of tt)a resolution in like forni to each of the one or more charity trustees has signified Iheir agrnenL Inductlon and tralnlng of n¢wlrustee$ New trustees berne part of a group where we communicat8 sorrlimeS daity in running the charity. Thy will be offered to attend any trustee training days Ihal may be hekl near lo them. We hold a meeb'ng face lo fac8 once per year tArt hold blamonthly m8•tings via video lin
THE CHILDREN'S HYPERINSUUNISM CHARrrY REPORT OF ThE ThU8TEE8 1118k Magement Tha Iruth8 hav8 a dutykn Idm and rnvtawts rf8k3 lowl tho dwity hexpo88d and to REFERENCEANDADMIN18TRATIVE DETAILS chthW8 prfndp81 addres616 o6waldtrth Mlll8 & ConfwTh C The trustae6 who ser1 au Ihroughoul tha yeare Sarah D88mHI (CfyChatr&Tru8teo) And8 Orr r8ty Payno Clara Grace STATEMENTOF TrLISTEES RESPONSBIUTIES Tho tnJste88 arn r88pon8f61o for prnp8rhg tha Raportofthe Trustees and the finand81 gtaiem8nl8 In 8coJrth( wilh applicauo law arml United 1fjngd Amnung Skndards Flnancthl Rwng Slandard 102'Thg Reprylng appll In the UK and Repjbllcof Th8 to (wllles Tn England aThl Clwlll8sAd 2011, Ch and Report8) Regulallm 2008 end the wovrwns ofthe Inj81 deed reqth• the tN#ees to wepare fawidal Statem forea(17nanclal yaarwfdch gl¥e a and falrvwofts stats ofaffalrs of thg (• and oftho InmIng r88ourc88 and appllcailon rnsoure88, Indudng Incomo and required tr. Ob$epthe methoth and prlndpaY$ In tho Charfty SORP mjd90Ments and 88llmaia8 that 8ro rga8onabto pTrJd•tt prap8re Ilrnndol ¥laterrffjnts on Iho gohg c¥)ncam b8951 unl8 In8ppfDprfthto Pres thailhe dwrity VAU In bJ8lrw68 8c4xir8¢y at ary Ume the financw pothn olthg and ta enBbl8ttwrn to en8urn thattho statements ¢omtyy wElh tho ChgrfUe8 Aa 2011. Ihe Charfty IA¢counts and Ropart8) Reguhll(m$ 2ry)8 and the prov1&$ atthe trurt deed. Tlw are at80 Tr8p0 for guA Ihe 888ets oftho chwlty and hqnce fortaktry r9Mble stepsforth• prev•itsn and deledon of Iu and othwlnpuul&aUo& The truste are a180 f8Wforthe malnten8nce •id Iniegrfty of the chartty anrl fjnanca81 trrfomialkjn Induded on the ch8rWs Legislouon In the Untted Khgdom the praparnlrm and dl88embiRkn Oltho iln8nd818thtam•nts may dthrfrom lewslauon In otsr Apwoved by ardorolth• bod oftru6te88 ¢)n 18 2W24 grnd on bBtAirty. M8 S 08am.chIfr
Page 6 THE CHILDREN'S HYPERINSULINISM CHARITY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES Indepond•nt examlngf8 report to the trustee8 of The ChHdr¢n'• HYp•rfnm1n1lffl Charmy I report to the charity tru8le88 on my examlnallon of the aUnts of tha The Chlldren's Hyperin8ulinism Chartty (the TTrt) for the year andod 29 Fobruary 2024. R•sponslbllltles and ba81• of r¢port AS the Charlty truste88 of tho Trust you afo responslbb for thè preparation ofthe acmunts In accordance vhth the requlrements of the Charitses Act 2011 Cthe A¢t'l. I report In rospoct of my 8x8mlnallon of the Trn8f8 acenunts ¢arrted out under seclion 145 of Iho Act 8nd In carrying out my examlnalon I have fo(lowed all apICabl0 Dlredon8 glven by Charlty CommlBslon und8r Sectlon 14515)Ibl of the Af Ind•p•ndont oxamlfierf8 •latom•nt I have completed my axamlnatlon. I confinn that no matert81 mattor8 havo r3Jm8 to my 8ltenlon In nnacuon with thè examlnauon glvlng me cause to belleve that In any matsrfal ra8PCt.' 1. accountbng rècords were not kept In r88pect of the Tr(1 as requlred by 8eclk)n 130 of the Acl., or 2. the accoun18 do not accord wlth those ro¢ord8; or 3. the accounts do not rmplY wlth the applkable requlrem8nl8 concemlng the fomi and content a)unts set out In Iho Chari1188 (Accounts 8nd Report8} Regulatlons 2008 other than any requlrement trtal thè accounts give 8 tru8 and falr vlow vl)l¢h Is not a matter con8lder6d 88 part ol an Indepondant examlnauon. I corfflrm th81 there are no other matt8r8 lo wfftich your attentlon 8hould bg drawn to enable a propor underslandlng of the accounts to be reached. Jody Colbert FMA4T AATQB Kempton Accountancy SoNlce8 Ltd 31 Lake Drtive Weldon CoTby Northants, NN17 3FE 1Mpr-24
Pago 7 THE CHILDREN'S HYPERINSULINISM CHARITY STATEMENT OF FINANCIAL ACVrnEs FOR THE YEAR ENDED 29 FEBRUARY 2024 Notes 2024 INCOME AND ENDOWMENTS FROM Donation5 arKI legacios 19,980 19,980 EXPENDMJRE ON Raising donations andlegacies 19.019 19.019 Charltsble acfjvlllos Charitable a1VitieS 347 1100 23,705 Support costs 42.392 44.171 NEf MOVEMENT IN FUNDS 12.295 -28.410 TOTAL FUNDS BROUGHT FORWARD 42. 71,379 TOTAL FUNDS CARRIED FORWARD CONTINUING OPERATIONS Al irKome and eXpilUre has ¥isen from cortiNirvJ actiVe$
THE CHILDREN'S HYPERINSUUNISM CHARrrY Sb(s Debtor8 4.088 51.778 1977 Amwtsfaukno du• thln on8 y•Ar -1,11)0 NEf ASSETS The finai¢l81 $I81•m m $pprol by ts Board ofTru8lee8 on 18 P•TII 2024
Page 9 THE CHILDREN'S HYPERINSULINISM CHARITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDEO 29 FEBRUARY 2024 1. ACCOUNTING POLicies Accountlng Conventlon The finanaal slalements of th8 charity. which is a public ontity undar FRS102, have beon prepar8d In &cldn wlh tho Charilios SORP (FRS 1021'Accounting and Raportlng by Charilf•J'. Stslement of Recommended Practlce appllcable to ekn8rtths preparing their accounls in accordanc• vAth th• Finan¢Jal R¢porting Starard applicable In the UK and Rapubllc of lrf¢land IFRS 102) (effectNe 1 January 20151, Flnaneial Roportlng St•ndard 102 'The FSnanclal Reportlng Standard applicabla in the UK and Rtpubllc ol Iréland, and th9 Chgrf11g$ Act 2011. Th• Ibnancjal jlalemenls have bgon pryr•d under th• hislorical cosl convèntion. Thg a¢¢ounts hav• bn dèp•rt•d frtsm thg Charlll•$ (A1n15 and R•portsl Regulallons 2008 onty lo the •xt8nt raqulrad lo provld• a INO and fair viow. Thls departur• ha$ Involv•d foll¢)vhng the Statement 01 Recommended PrActle8 for Charllh$ apptylng FRS 102 rather Ihan tho v•rslon ol th• St•l•monl of R•commond•d Practlce which is relarrnd to in th• R•gul81lo bul whlch has slnce bn thdrm. Th• 4¢counlg are pr•par•d in sterflng, vthlch is th• furlIOnaI of tho crfty. Moneiary amounts Sn th•s• finondal $tal&manls are rounded lo the n8or•$l £. FlnAn¢Sul Roportlng ¥t4ndard 102- r•duced dl8clo$ur• •x•mptlon• The charity h8$ lak•n advantage of the followng disdo$ure MPl10n h) pr•pqTlnq th•w Ifrkandal 8l•t•m•nts, as p•milttod by FR8 102'Th• Fln4n¢l•l R•portlnq St4nd•rd •pplk•bl• In th• UK 4nd Repulbllc of Ir•l•n(r Golng Con¢•rn Al tlm• of 4pprovlng t accounts, Ihè tru$l••$ have a rea8onabl• gXPeCtaUon Ihat the charfty has ad•qual• resourcAryS to conttnue In op•rnllonal $tenCe for Ihè foresoeable fuiur•. Thu• the IN$l••8 adopl Ihe golng conc•m b ol acuunllng In pr•parlng the •ccounli. InMm• All In¢om• IJ r•cogfti¥ed In the Stat?m?nt ol Flnand81 Actlvltlo$ onc• th• tharity has •ntllknt•nt to lh• fvnd•, h Is probable Ih•t tho Incom• wlll b• r•¢•lv•d and tho Amount can bo mg•$ured rellab. Oon4llon& arè recognlsed In th• yoar In whlch th charity Is enlillod to and cgrtAln of r•ceW and th• amtsunl ¢8n b• m•48ur•d vAlh r•a$onabl• certalnty. Incom• Is only d•f•rr•d whon Iho tharfty has to fulllll ¢ondlllon$ before becomlng anlllhd lo il orvA)•r& lh• donlr hs specifled Ihal th• Incom• Is lo b• exnded In the fLrtur• year. OonAl•d MNlc•i or faelllll• 8r• r•cognl8od a8 In¢om• vthon Iho ch•rlty has conlrnl ovw th• Il•m, any condlilon$ a$$oThal•d Yllh th? donated Item have b••n m•t, th• fo1p1 ol economlc ben•flt from th• u8• by the ch8rtty of th• item 1$ prob•bl• and t1 gconomic bonofft can bo M8re rfrlibty. On recolpt, donated 8•rvlc4$ Art r¢eognlsed In tho ba$18 of valu• of lh• glft lo lh• ¢h•rity whlch Is Iho amount tho charity would hav• b••n wllling to w to obtaln geths of oqulval•nl e¢onomk benofll on th• op•n m•rk•t; corr•$pondlng amcwnl il lh• r4cognlMd In expendlturo kn th• pori¢)d of r•¢•4)1. Exp•ndttur• Lialblltles are r•¢ognl8•d a8 •XP8ndhur• a$ Soon a8 Ih•r• 1$ a l•gal or conslnJrllv• obllgallon c4)mmlllln9 th• charity lo th81 •xptndRure. it Is probable that a tr8nsf•r of •conomic b•n&fit 11 be requSrgd In $&ttl&mgnt and the amount of t obligation can be measured rollab. Expendftur• Is •¢¢ounl¢d for on an 4ccrual basts and hA> been dassSfled under h•4ding$ Ihal aggregal¢ all cost related lo th• CAt•gory. Where costs cannot btr direclty attrfbut•d to partlojlar hoadlngs th•y hav• beon allocal¥d lo ac15vrtles on • bagls wth th• u8& of r080ur¢g8. Taxatlon The Ch&rity 18 èxèmpt from tax on Ils chartlablg aclfvilie8. Fund accountlng Unrestrlcted funds ean b• us•d li a¢0)rdan iU) Ihe charitsblè oblectlves at lh8 dis¢rolOon of th& Irust¢os.
Page 10 THE CHILDREN'S HYPERINSULINISM CHARITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024 1. ACCOUNTING POLICIES- contlnued Flnanclal Instruments The tharity has elecled to appty th8 provi$ion$ of Sectp)n 11 'Basic Finandal Instruments. and selOn 12'0ther Flnandal Instrum&nts' of FRS 102 to all of its finanal inslNments. Financial inslruments a recgniSed in the tharity's balanc8 sheet when the ¢h8rfty becomes party io the contractual pmvision$ of the instrument. Finanual assets and liabililias offset, wth the n61 amounts presented in thè financial statements. when there is a legally enforceable right to sel off the recognised amounts and th•r8 is an intention to on a net basls orto realise the asset and liability simuKanoousty. Baslc financlal assets Basic ftnanaal assets. whlch indude debtors and cash and bank balances. are Inllalty measured at transaction prfce Indudlng transaction w$ts and are subsequendy carrled at an?1)11$e¢l cost ustn9 the effedve Interest method unless the arrangement constltues a financing transaction. where the transactton Is maasured at the present value rflhg future reipts discountsd at a matltet rate of intsresL Ba81¢ ffnanclal Ilabllltlos Basic financial liabiliti8s. Includlng tyedltors and bank loan$, are intially recogni8ed at transacuon price unless the arrarMJement cy)nslilute8 a finanang transa¢tion, wher8 th8 debt instrument 1$ measured at the present value of the future payments discounted al a market rate of Intere$L Inandal118bllllles dassMed as payable vrithin one year ar& not amortised. FinanrAal liabilities are derocognis8d when the charitys contractual obllgallons expire ware dis¢harged or cancelled. ZDONATIONS AND LEGACIES 2024 2023 Donation5 Just Giving donalions Trips 48.216 8.250 17,096 400 20.951 CHARITABLE ACTIVITIES COSTS 2024 Direct ¢YJsts {se8 nolo 41 2023 Dir¢¢t costs (see note 4) Charita8 activitiés Goveman¢e ¢osts Support ¢osts 347 1100 23.705 25.152 90 1¢XJO 42.392 43,482
Page 11 THE CHILDREN'S HYPERINSULINISM CHARITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRLIARY 2024 DIRECT COSTS OF CHARrrABLE ACTivrrEs 224 2023 347 531 90 $04 1054 3862 10070 24126 Virtual office rent Flamingo Land Warw Bros Studios Legoland Drayton Manor Great Run SubscriptionslSofiwar8 Wébsite costs Accountancy fees 16,705 1,661 656 1¢XIO 1,1C#J 21.169 5. TRUSTEES REMUNERATION AND BENEFrrs Trustees. expenses and sUbstere. 6. STOCKS 2024 2023 Finished goods 7. DEBTORS: AMOUNTS FALUNG DUE wrrHIN ONE YEAR 2024 2023 3,977 Indudod in wePayM are Ihe paynnts to the events vhlith took after ofth? financial year. 8. CREDrroRS . AIAOUNTS FALUNG DUE MThIN ONE YEAR 2024 2023 Accruals Deferred ino)me 11Q) 1.11) 1,000 InclLwJ8d in doferred income are th? rKeipts to Ihe evts thich took place aftw end of tho financial ytsr.
Pago 12 THE CHILDREN'S HYPERINSULINISM CHARITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024 9. MOVEMENT IN FUNDS Nat mov6m6nl AI 01.03.2023 In fund8 AI 29.02.2024 Unrn8tr1ctod fund8 General fund 42.969 12,295 $5,264 42.969 55.264 Net movement Sn funds, Incudod In the above are 88 follow8., Incomlng r080urcé8 Re8ouroe$ Movemonl expended In funds Unr••trtct•d fund• General fiJrKI -28.410 44,171 -72,581 10. RELATED PARTY DISLCOSURES Therè wèrè no related paty trans8don8 for tho pedod ended 29 FebnJary 2024.
Page 13 THE CHILDREN'S HYPERINSULINISM CHARrrY DETAIILED STATEMENT OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 29 FEBRUARY 2024 2tr24 INCOME AND ENDOWMEpirs Donatlon8 and1oga¢le8 Donations Just Giving donations Trips 48,216 8.250 17,096 Total Incomlng rn•oUr8 19,980 EXPENDrruRE Ralslng donallon8 and l•gKI Advertising and markating Online furKlrai$ing fees Morthandi8elGffts costs 13723 2.736 1,4) 216 3,212 19,019 4,908 Charftabl• aclMlle• Tr1005 eyn888 Flaminoo Land Wamer Bros Studios Lègoland Oray1on Manor Marathan Subscriptions Telephone Slalionery postago Printing Webslte ¢uts Softsvare subscrlpti¢)ns Office rent Repair8 Insufanc Trainirvj 347 10070 24128 16.705 1.792 270 372 237 269 825 1.e61 $31 601 1.250 1.1 185 AccountcY fee 25.152 43.482 Total re8our¢es oXPond•d 44.171 48,390 NET INCOMEIILOSS) 12.295