# **Charity Registration No. 1169176 Companies House Ref. CE008794**
## **LITTLE LIFESAVERS**
**(CHARITABLE INCORPORATED ORGANISATION)**
# **TRUSTEES ’ REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023**
## **LITTLE LIFESAVERS**
## **(CHARITABLE INCORPORATED ORGANISATION)**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**Trustees** Dr Barbara Stanley (appointed 01 September 2016) Dr Thea Clare Morgan (appointed 21 October 2020) Mr Greig St John Orrell (appointed 21 October 2020) Mrs Jennifer Bayford (appointed 01/05/2022) Mr Alex Murphy (appointed 01/05/2022) **Charity number** 1169176 **Companies House reference** CE008794 **Registered office** Honeymead Rectory Lane Ashington Pulborough West Sussex RH20 3LF **Bankers** HSBC UK Bank PLC 1 Warwick Street Worthing West Sussex BN11 3DE
## **LITTLE LIFESAVERS**
## **(CHARITABLE INCORPORATED ORGANISATION)**
## **CONTENTS**
||**Page**|
|---|---|
|**Trustees’ report**|**4 - 6**|
|**Statement offinancial activities**|**7**|
|**Balance sheet**|**8**|
|**Notes to the accounts**|**9 - 13**|
## **TRUSTEES ’ REPORT**
## **FOR THE YEAR ENDED 31 MARCH 2023**
The trustees are delighted to present our annual report for the period April 2022 to March 2023.
The financial statements comply with the Charities Act 2011, the memorandum and articles of association 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 (FRS 102) (effective 1 January 2015).
## **Structure, Governance & Management**
Little Lifesavers was formed as a charitable incorporated organisation (CIO) on 14 September 2016. The charity ’ s trustees who served during 2022/23 were as follows:
Dr Barbara Stanley
Dr Thea Clare Morgan
Mr Greig St John Orrell (appointed 21 October 2020)
Mrs Jennifer Bayford (appointed 01/05/2022)
Mr Alex Murphy (appointed 01/05/2022)
New trustees may be recruited to the board at any time by the existing trustees. In selecting individuals for appointment as Trustees, the Trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.
The charity has volunteer hubs around the country, but all are managed by the administrative office which is operated remotely and overseen by the board of trustees. Day-to-day management of the charity is delegated to two part-time administrative staff member who manage the network of volunteers.
## **Public Benefit**
The trustees have due regard to the charity commission guidance on public benefit in deciding what activities it carries out.
## **Principal Risks & Uncertainties**
Trustees and staff carry out regular risk assessments that affect the operational delivery of our work and longer- t e r m sustainability of the service. The current principal risk the cost-of-living crisis and funding difficulties. As a very small charity we continue to reduce its financial risk by leveraging funding from a variety of sources including volunteers, fundraising initiatives, and searching for corporate partners.
## **Remuneration policy**
Our 2 part-time paid members of staff are paid on a pro-rata basis and their salary reflects the market rate; this salary is reviewed periodically.
4
## **Objectives & Activities**
The charity ’ s primary objective is to advance the education of school children in the United Kingdom (including Scotland) including but not exclusively to school years 5 to 8 (or Scottish equivalent) matters relating to the effective application of cardiopulmonary resuscitation (CPR) and other life saving techniques.
Little Life Savers teaches children aged 9 – 13. Basic Life Saving Skills including but not limited to: Management of Child Choking, Child hands-only CPR, Adult hands-only CPR and the Recovery Position.
Training is provided free of charge to schools, and children are given the opportunity to opportunity to practice these core skills as well as information and resources and a certificate of attendance containing a summary of the skills discussed.
The primary contribution has been made by the voluntary trustees, as well as the volunteer instructors. In addition, staff, parents, and supporters have contributed their time and labor without charge. The charity would not be able to function without the 300+ volunteers, group coordinators and the employees to run the dual frameworks of volunteer onboarding and school booking.
## **Achievements and performance**
During the Year 01.04.22 – 31.03.23 the Charity delivered 45 training sessions UK wide from a total of the 65 requested and **trained 2,140 children** , which is 5 times the 2022 total of 410 and demonstrates both the ongoing need for our sessions and the ongoing effectiveness of both the structure and model taught.
Volunteer expansion continues with recruitment of **72 new volunteers** from 142 enquiries.
To cope with the increase workload, we have invested in a second paid member of staff to run the operational framework and encourage volunteer participation, seek fundraising and promotional opportunities.
The charity is growing in line with expectations, given our current inability to advertise more widely and lack of a large corporate partnership to assist with marketing, volunteer days etc.
## **Financial Summary and Review**
Total income: £ 21,229
Expenditure on charitable activities: £ 30,209
We will be able to continue to function at our current financial position with our current assets for another 18 months – our focus has been on both increasing volunteer recruitment and refining the operational framework and will now turn our attention to fundraising.
We have invested £ 12,984 on promoting and expanding the volunteer and training opportunities to relevant networks (RCUK conference/ BNI) as well as maintaining the operational and volunteering frameworks developed and implemented in the previous 24 months (£7,000)
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## **Reserves Policy**
The charity has put in place a reserves policy for two reasons:
1) Lack of a significant corporate partner or regular donor or sponsor base to cover regular outgoings- making income sporadic and matched to fundraising events;
2) The planned expansion of volunteer numbers with equipment provision and necessary investment to achieve this is ahead of our fundraising income. We will therefore keep a minimum of 1 year of operating costs in reserve based on 2022-2023 figures (minus extraordinary costs e.g., storage fees and HR support)
Annual running costs estimated at £ 32,750 (we benefitted from Sept-Aug 12-month TUPE of one of our employees to NorWest Medical so 6 months of that figure is included here) and provision for 5 new sets of manikins at approximately £650 per set of 3 gives a 1 -year reserve of £ 42,700
Notes and Specifics
The volunteer process is _almost_ self-sufficient in terms of DBS checking costs – each DBS check costs £13.1 4 vs £12 donation per volunteer but some have gift aid. This does not account for cost of volunteer pack assets (tee-shirt/leaflets/ID cards and postage) which comes out of general fundraising. Donations raised from volunteer applicants plus gift aid £764.25. Cost of DBS umbrella body fee check £936.72 leaving a £172.47 deficit-covered by general fundraising.
Our Founder ’ s Coffee Club fundraiser started November 2022 with £122.63 net raised as at 31 March 2023
1 year of Reserves held at 31 March 2023 ( £ 42,700 – figure includes salary cost despite TUPE) plus approximately 5 months running cost at current expenditure (balance at 31 March 2023- £58,455.36 **)**
## **Trustees ’ Responsibilities**
The trustees acknowledge their responsibility for maintaining the accounting records of the charity.
The trustees confirm that there is no requirement for an audit of the financial statements.
The trustees confirm that they have no reason to believe that the charity is not a going concern.
The trustees declare that they have approved the trustees ’ report above and the following accounts.
Signed on behalf of the board by
Barbara Stanley Chair
of trustees
Date: 29 November 2023
6
## **LITTLE LIFESAVERS**
## **(CHARITABLE INCORPORATED ORGANISATION)**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 31 MARCH 2023**
||**Unrestricted**|**Restricted**|**Total**|**Total**|
|---|---|---|---|---|
||**funds**|**funds**|**2023**|**2022**|
|**Incomeand endowments from:**|||||
|Donations andlegacies|21,229|-|21,229|13,198|
|Other|-|-|-|-|
|**Total**|**21,229**|**-**|**21,229**|**13,198**|
|**Expenditure on:**|||||
|Furtheranceofcharity’s objectives|30,209|-|30,209|32,932|
|Raisingfunds|-|-|-|350|
|**Total**|**30,209**|**-**|**30,209**|**33,282**|
|**Netincome/(expenditure)**|**(8,979)**|**-**|**(8,979)**|**(20,084)**|
|**Reconciliation of funds**|||||
|**Total funds brought forward**|**77,594**|**945**|**78,539**|**78,539**|
|**Total funds carried forward**|**48,530**|**945**|**49,475**|**58,455**|
7
## **LITTLE LIFESAVERS**
## **(CHARITABLE INCORPORATED ORGANISATION)**
## **BALANCE SHEET**
## **AS AT 31 MARCH 2023**
|**31 March2023**
**Notes**
**£**
**£**
**Fixedassets**
Tangibleassets
9
1,455
**Currentassets**
Debtors
10
124
Cashatbank andinhand
46,020
46,144
**Creditors: amounts falling**
**due within oneyear**
11
**Net currentassets**
48,
020
Totalassets less current
liabilities
50,822
**Income funds**
Restrictedfunds
14
945
Unrestrictedfunds
4
8
,
530
49,475|**31 March2022**
**£**
**£**
1,625
364
56
,935
57,300
(470)
56,830
58,455
945
57,510
5
8,
455|**31 March2022**
**£**
**£**
1,625
364
56
,935
57,300
(470)
56,830
58,455
945
57,510
5
8,
455|
|---|---|---|
|||58,455
945
57,510|
|||5
8,
455|
8
**LITTLE LIFESAVERS**
## **(CHARITABLE INCORPORATED ORGANISATION)**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2023**
## **1. Statutory information**
The charity is a charitable incorporated organisation registered in England and Wales. The registered office and other administrative information can be found on the legal and administrative information page of these accounts.
## **2. Accounting policies**
## **2.1. Basis of preparation**
These accounts have been prepared in accordance with 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 (FRS102) (effective 1 January 2015) (Charities SORP (FRS 102)).
Little Lifesavers meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless stated otherwise.
There are no material uncertainties about Little Lifesavers ’ ability to continue as a going concern.
## **2.2. Income**
Income is included in the statement of financial activities when the charity is legally entitled to the income, the amount can be quantified with reasonable accuracy and there is certainty over the receipt of the income.
Grants and donations are recognised on an accrual ’ s basis, accounted for in the period to which they relate.
## **2.3. Expenditure**
Expenditure is recognised on an accrual ’ s basis. The charity is not registered for VAT and therefore expenditure is shown as inclusive of VAT.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both directly and indirectly attributable costs which are necessary to support them.
Governance costs include those associated with meeting the constitutional and statutory requirements of the charity and include independent examination fees. These costs are included within support costs.
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**LITTLE LIFESAVERS**
## **(CHARITABLE INCORPORATED ORGANISATION)**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2023**
## **2.4. Tangible fixed assets and depreciation**
Any tangible fixed assets under £150 are written off in the year of purchase.
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its useful life, as follows:
Fixtures, fittings & equipment – 25% straight line
## **3. Income from donations and grants**
|**_Restricted funds_**
**_Unrestricted funds_**
**Total**
**xpenditure**
**_Furtherance of_**
**_charity’s objectives:_**
Activities
undertakendirectly
Supportcosts
**Total**|**Unrestricted**
**funds**
**Restricted**
**funds**
**Total**
**2023**
**Total**
**2022**
**£**
**£**
**£**
**£**
-
-
-
-
21,229
-
21,229
13,198
**21,229**
**-**
**21,229**
**13,198**
**Staff**
**costs**
**Depreciation**
**Other Costs**
**Total**
**2023**
**Total**
**2022**
**£**
**£**
**£**
**£**
**£**
-
-
-
-
-
7,201
1,346
14,319
22,869
33,282|
|---|---|
||**7,201**
**1,346**
**14,319**
**22,869**
**33,282**|
## **4. Expenditure**
10
## **LITTLE LIFESAVERS**
## **(CHARITABLE INCORPORATED ORGANISATION)**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2023**
## **5. Support costs**
|Miscellaneous costs
Insurance
Professionalfees
Administrativesalaries
Depreciation
Governance costs
**Total**|**Total**
**2023**
**Total**
**2022**
**£**
**£**
12,984
14,933
397
681
1,141
2,666
7,000
8,811
1,347
5,662
0
470|
|---|---|
||**22,869**
**33,282**|
Governance costs relate to independent examiner ’ s fees.
## **6. Trustees**
None of the trustees (or any persons connected with them) received any remuneration during the year. No trustee invoiced for services provided (2021: none).
## **7. Employees**
During the year, the average number of employees was 1 (2022: 1). The full-time equivalent was 0.4 (2022: 0.4).
There were no employees whose annual remuneration was £60,000 or more (2020: none). The key personnel of the charity comprised the chairperson and treasurer whose roles are voluntary.
**– 8. Comparative funds Statement of Financial Activities for the year ended 31 March 2022**
|**Incomeand endowments from:**
Donations andlegacies
Charitableactivities
Other
**Total**
**Expenditure on:**
Furtheranceofcharity’s objectives
**Total**|**Unrestricted**
**funds**
**Total**
**2022**
**Total**
**2021**
13,056
13,056
35,292
-
-
-
-
-
-|
|---|---|
||**13,056**
**13,056**
**35,292**
33,269
33,269
27,051|
||**33,269**
**33,269**
**27,501**|
11
## **LITTLE LIFESAVERS**
## **(CHARITABLE INCORPORATED ORGANISATION)**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2023**
## **9. Tangible fixed assets**
|**Cost**
At 1 April2022
Additions
At 31 March 2023
**Depreciation**
At 1 April2022
Chargeforyear
At 31 March 2023
**Net book value**
**At 31 March 2023**
At 30 March 2022
**10. Debtors**
**£**
Prepaymentsand accrued income
**11. Creditors: amounts falling due within oneyear**
**31 **
Trade Creditors
Accruals and other creditors
Taxes and social security|**Cost**
At 1 April2022
Additions
At 31 March 2023
**Depreciation**
At 1 April2022
Chargeforyear
At 31 March 2023
**Net book value**
**At 31 March 2023**
At 30 March 2022
**10. Debtors**
**£**
Prepaymentsand accrued income
**11. Creditors: amounts falling due within oneyear**
**31 **
Trade Creditors
Accruals and other creditors
Taxes and social security|**31 March2023**
**31 **
124|
|---|---|---|
||||
|||**-**
**470**|
## **12. Control**
The charity is under the control of the board of trustees.
## **13. Related Party Transactions**
During the year, the charity received donations from the juvenile son of the chairperson, Dr Barbara Stanley, who has been fundraising for the charity; the total received in the
12
**LITTLE LIFESAVERS**
## **(CHARITABLE INCORPORATED ORGANISATION)**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 MARCH 2023**
year was £ 25 (2022 : £ 54).
## **14. Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balance of donations and grants held for specific purposes:
|**Balance at1**
**April 2023**|**Incoming**
**Resources**|**Incoming**
**Resources**|**Resources**
**Expended**|**Transfers**
**to/from**
**Unrestricted**
**Funds**|**Balance at31**
**March2023**|
|---|---|---|---|---|---|
|**£**||**£**|**£**|**£**|**£**|
|Co-op Local Community
Fund||945|-|-|945|
|**Total**|**-**|**945**|**-**|**-**|**945**|
**Co-op Local Community Fund** - _The funds are to be used towards recruiting and training our volunteers, provision of equipment for teaching the children and creating a simple booking system for schools to book sessions._
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