**Charity Registration No. 1169176 Companies House Ref. CE008794**
## **LITTLE LIFESAVERS**
**(CHARITABLE INCORPORATED ORGANISATION)**
# **TRUSTEES’ REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH**
**2025**
## **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) Mrs Karen Brent (appointed 21 November 2023 Mrs Clare Buckland (appointed 05 December 2023) **Charity number** 1169176 **Companies House reference** CE008794 **Registered office** Honeymea d Rectory Lane Ashington Pulboroug h West Sussex RH20 3LF **Bankers** HSBC UK Bank PLC 1 Warwick Street Worthing West Sussex BN11 3DE
## **CONTENTS**
Page Trustees’ report 4 - 6 Statement of financial activities 7 Balance sheet 8 Notes to the accounts 9 - 13
## **TRUSTEES’ REPORT**
## **FOR THE YEAR ENDED 31 MARCH 2025**
The trustees are delighted to present our annual report for the period 1st April 2024 to 31st March 2025
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 2024/25 were as follows:
Mrs Barbara Stanley (appointed 01 September 2016) Dr Thea Clare Morgan (appointed 21 October 2020) Mrs Karen Brent (appointed 21 November 2023 Mrs Clare Buckland (appointed 05 December 2023)
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 members 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-term sustainability of the service. The current principal risk is the costof-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.
## **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 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 labour without charge. The charity would not be able to function without the 200+ volunteers and the 2 employees to run the volunteer onboarding and school booking frameworks.
## **Achievements and performance**
## **We are delighted to report the achievement of our target of training 20,000 children by the end of 2025 financial year**
During the Year 01.04.24 – 31.03.25 the Charity delivered **101 training sessions** UK wide and **trained 5,247 children** , which is an increase on the previous year and continues to demonstrate both the ongoing need for our sessions and the ongoing effectiveness of both the structure and model taught. 67 sessions received feedback (63%) with **88% of reviews being 5*** (all the rest at 4*)
Volunteer expansion continues with recruitment of **43 new volunteers** from 102 enquiries and despite the loss of some inactive volunteers we remain at over 200 volunteers nationwide.
To ensure efficiency we retain our 2 part-time members of staff; to run the volunteer onboarding process (including safeguarding checks) and the operational framework (organisation and delivery of sessions) as well as encouraging volunteer participation, seeking fundraising and promotional opportunities.
Demand for our sessions continues and the charity continues to grow, as does our output. Our challenges continue around stability of income and volunteer engagement and expansion. Funding remains difficult because we only teach in schools so lottery funding isn’t
available for us and corporate funding tends to go to much larger charities. We also tend to need funding for running costs and any small grants won’t support this (eg Tesco in-store). Our board of trustees is made up of existing volunteers and medical professionals who lack business and fundraising skills and experience and our capacity to advertise for volunteers and keep them motivated to support the charity is limited financially. Much of the funding is restricted geographically to West Sussex and so the focus on the upcoming year is to increase both regular background givers and events run by volunteers outside West Sussex.
## **Total income** : £ _41,773_
## **Expenditure on charitable activities** : £ _36,736_
The increase in expenditure represents the salary cost of two part-time employees who are required to run the day-to-day operation of the charity. Other expenditure includes maintenance of our booking system with additional reporting features and bug fixes, ongoing printing costs and the cost of website hosting and maintenance, public liability insurance and bookkeeping services.
2 particular expenses this year were for the completion of our new website and the filming of our volunteer training videos. The new website allows the hosting and maintenance to be completed in-house which make it quicker to update and the volunteer training videos allow for flexibility in timing for the volunteers to complete the sign-up process.
With a closing balance of over £50,000 and a reserves policy of £10,000 and a total expenditure of almost £37,000 we will be able to continue to function at our current financial position with our current assets for another 12 months even with zero income. Our focus this year has been on fundraising to ensure income and expenditure match given deficits in previous years. We will now consider strategies to increase volunteer recruitment, engagement and retention.
We focussed this year on sources of income such as local small grants, school partnerships and partnerships with other organisations. We successfully partnered with the Billingshurst Lions as the beneficiary of their major fundraising drive and ongoing partnership with members of the Lions volunteering with us
We’ve improved our volunteer process by filming a series of volunteer training videos which has improved sign up and training flexibility. These will need revision this year because we now ask the schools to show the students the introduction video before volunteers arrive, so the face-to-face session can focus on the practical. This also serves to offload the lead volunteer role which was one of the aims last year. We will need to refine the volunteer training videos to support this improvement to session delivery and look to do that in the upcoming year.
Our expansion continues in areas outside West Sussex with a session taking place in Sunderland with existing manikins redistributed from an inactive area.
Our 2025-26 focus will be to:
- Reach a total of 25,000 children trained
- Increase our background income of regular “coffee money” donors
- Nurture and develop partnerships with schools and businesses for support
- Increase volunteer activity for both session delivery and charity promotion/fundraising locally
- Improve volunteer support and resources
## **Reserves Policy**
The charity operates a reserves policy for two reasons:
1) Lack of a significant corporate partner and lack of adequate background income to meet regular outgoings means income is sporadic, difficult to guarantee and often matched to discreet fundraising events which are mostly undertaken/managed by the administrative executive;
2) To ensure its financial obligations to employees and suppliers are met in the event of the closure.
We will therefore keep a minimum of 3 months of operating costs plus staff redundancy payment as well as in reserve based on 2023-2024 figures
This is £10,000
Annual running costs were estimated at £38,577 last year but were actually just under £37,000. With provision for 5 new sets of manikins at approximately £700 per set of 3 (which allows for new groups or replacement equipment) this gives a 1 -year budget of £37,500 plus £10,000 reserves. Our current balance covers this in addition to a small contingency fund
## **Notes and Specifics**
Our volunteer process continues to ask for a small donation to cover the 3rd party DBS check fee (as detailed last year) which allows us to complete checks online and helps share the financial burden of volunteer sign up. Volunteer tee-shirt, ID badge, Leaflets and postage are covered by general fundraising at present. Costs remain stable at this time so we will review this over the coming year.
## **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.
MBBS FRCA MA
Chairperson
**Little LifeSavers 1169176 (Charitable Incorporated Organisation)**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 31 MARCH 2025**
||**Unrestrict**|**Restrict**|**Total**|**Total**|
|---|---|---|---|---|
||**ed**|**ed**|**2025**|**2024**|
||**funds**|**funds**|||
|**Income and endowments from:**|||||
|Donatons and legacies|39,523|2,250|41,773|21,504|
|Other|-|-|-|-|
|**Total**|**39,523**|**2,250**|**41,773**|**21,504**|
|**Expenditure on:**|||||
|Furtherance of charity’s|36,736|-|37,736|25,166|
|objectves|||||
|Raising funds|-|-|-|0|
|**Total**|**36,736**|**-**|**36,736**|**25,166**|
|**Net income/(expenditure)**|**2,787**|**2,250**|**5,037**|**(3,661)**|
|**Reconciliaton of funds**|||||
|**Total funds brought forward**|**44,737**|**945**|**45,682**|**49,475**|
|**Total funds carried forward**|**48,469**|**2,250**|**50,719**|**45,682**|
**Little LifeSavers 1169176 (Charitable Incorporated Organisation)**
## **BALANCE SHEET**
## **AS AT 31 MARCH 2025**
|**31 March 2025**
**Not**
**es**
**£**
**£**
**Fixed assets**
Tangible assets
8
1,799
**Current assets**
Debtors
9
138
Cash at bank and in hand
48,876
49,014
**Creditors: amounts falling**
**due within one year**
10
(94)
**Net current assets**
48,920
Total assets less current
liabilites
50,719
**Income funds**
Restricted funds
13
2,250
Unrestricted funds
48,469
50,719|**31 March**
**£**
124
40,081
40,205|**2024**
**£**
2,486
43
,197
45,682
945
44,747
45,682|
|---|---|---|
**Little LifeSavers 1169176 (Charitable Incorporated Organisation)**
**Notes to the Accounts for the Year Ending 31 March 2025**
## **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.
**Little LifeSavers 1169176 (Charitable Incorporated Organisation)**
## **Notes to the Accounts for the Year Ending 31 March 2025**
## **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**
**penditure**
**_Furtherance of_**
**_charity’s_**
**_objectves:_**
Actvites
undertaken directly
Support costs
**Total**|**Unrestrict**
**ed**
**funds**
**Restrict**
**ed**
**funds**
**Total**
**2025**
**Total**
**2024**
**£**
**£**
**£**
**£**
-
-
-
-
39,523
2,250 -
41,773
21,504
**39,523**
**2,250**
**41,773**
**21,504**
**Staf**
**costs**
**Depreciato**
**n**
**Other**
**Costs**
**Total**
**2025**
**Total**
**2024**
**£**
**£**
**£**
**£**
**£**
-
-
-
-
-
25,219
687
10,830
36,736
25,166|
|---|---|
||**25,219**
**687**
**10,830**
**36,736**
**25,166**|
## **4. Expenditure**
**Little LifeSavers 1169176 (Charitable Incorporated Organisation)**
## **Notes to the Accounts for the Year Ending 31 March 2025**
## **5. Support costs**
|Miscellaneous costs
Insurance
Professional fees
Administratve salaries
Depreciaton
Governance costs
**Total**|**Total**
**2025**
**Total**
**2024**
**£**
**£**
9,238
8,875
317
310
1,275
1,200
25,21
9
14,145
687
636
0 0|
|---|---|
||**36,736**
**25,16**
**6**|
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 (2024: none).
## **7. Employees**
During the year, the average number of employees was 2 (2024: 1). The full-time equivalent was 1 (2024: 0.4).
There were no employees whose annual remuneration was £60,000 or more. The key personnel of the charity comprised the chairperson who acts as CEO and is voluntary, an Administrator who works part-time (as above) and an Operations Manager also work part time
Comparative funds – Statement of Financial Activities for the year ended 31 March 2024
|**Income and endowments from:**
Donatons and legacies
Charitable actvites
Other
**Total**|**Unrestrict**
**ed**
**funds**
**Total**
**2024**
**Total**
**2023**
21,504
21,504
21,2
29
-
-
-
-
- -
**21,504**
**21,504**
**21,2**
**29**|
|---|---|
**Little LifeSavers 1169176 (Charitable Incorporated Organisation)**
## **Notes to the Accounts for the Year Ending 31 March 2025**
|**Expenditure on:**
Furtherance of charity’s objectves
**Total**|25,166
25,166
30,342|
|---|---|
||**25,166**
**25,166**
**30,3**
**42**|
**Little LifeSavers 1169176 (Charitable Incorporated Organisation)**
## **Notes to the Accounts for the Year Ending 31 March 2025**
## **8. Tangible fixed assets**
|**Fixtures,**
**ftngs**
**&**
**equipme**
**nt**
**Cost**
At 1 April 2024
25,915
Additons
0
At 31 March 2025
25,915
**Depreciaton**
At 1 April 2024
23,429
Charge for year
687
At 31 March 2025
24,116
**Net book value**
**At 31 March 2025**
**1,799**
At 31 March 2024
2,486
**Debtors**
**31 March 2025**
**31 March**
**2024**
**£**
**£**
Prepayments and accrued income
138
124
**138**
**124**
**. Creditors: amounts falling due within one year**
**31 March**
**2025**
**31 March**
**2024**
**£**
**£**
Trade Creditors
-
-
Accruals and other creditors
-
-
Taxes and social security
94
-
**94**
**-**|**Fixtures,**
**ftngs**
**&**
**equipme**
**nt**
**Cost**
At 1 April 2024
25,915
Additons
0
At 31 March 2025
25,915
**Depreciaton**
At 1 April 2024
23,429
Charge for year
687
At 31 March 2025
24,116
**Net book value**
**At 31 March 2025**
**1,799**
At 31 March 2024
2,486
**Debtors**
**31 March 2025**
**31 March**
**2024**
**£**
**£**
Prepayments and accrued income
138
124
**138**
**124**
**. Creditors: amounts falling due within one year**
**31 March**
**2025**
**31 March**
**2024**
**£**
**£**
Trade Creditors
-
-
Accruals and other creditors
-
-
Taxes and social security
94
-
**94**
**-**|**Fixtures,**
**ftngs**
**&**
**equipme**
**nt**
**Cost**
At 1 April 2024
25,915
Additons
0
At 31 March 2025
25,915
**Depreciaton**
At 1 April 2024
23,429
Charge for year
687
At 31 March 2025
24,116
**Net book value**
**At 31 March 2025**
**1,799**
At 31 March 2024
2,486
**Debtors**
**31 March 2025**
**31 March**
**2024**
**£**
**£**
Prepayments and accrued income
138
124
**138**
**124**
**. Creditors: amounts falling due within one year**
**31 March**
**2025**
**31 March**
**2024**
**£**
**£**
Trade Creditors
-
-
Accruals and other creditors
-
-
Taxes and social security
94
-
**94**
**-**|
|---|---|---|
|||**94**
**-**|
## **9. Debtors**
## **10. Creditors: amounts falling due within one year**
## **11. Control**
The charity is under the control of the board of trustees.
**Little LifeSavers 1169176 (Charitable Incorporated Organisation)**
## **Notes to the Accounts for the Year Ending 31 March 2025**
## **12. Related Party Transactions**
None
## **13. 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 at 1**
**April 2024**|**Incoming**
**Resources**|**Incoming**
**Resources**|**Resource**
**s**
**Expende**
**d**|**Transf**
**ers**
**to/from**
**Unrestrict**
**ed Funds**|**Balance at**
**31**
**March**
**2025**|
|---|---|---|---|---|---|
|**£**||**£**|**£**|**£**|**£**|
|Tesco Groundwork UK
Fund||2,250|-|-|2,250|
|**Total**|**-**|**2,250**|**-**|**-**|**2,250**|
**Tesco Groundwork UK** - We have been encouraged by Groundwork UK to apply for 2 grants to cover specific geographic locations in Sussex and have gone ahead. These funds are to be spent on volunteer recruitment costs and delivery of charitable offer within these locations (with equipment costs) only and so are restricted geographically.
**Charity Registration No. 1169176 Companies House Ref. CE008794**
## **LITTLE LIFESAVERS**
**(CHARITABLE INCORPORATED ORGANISATION)**
# **TRUSTEES’ REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH**
**2025**
## **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) Mrs Karen Brent (appointed 21 November 2023 Mrs Clare Buckland (appointed 05 December 2023) **Charity number** 1169176 **Companies House reference** CE008794 **Registered office** Honeymea d Rectory Lane Ashington Pulboroug h West Sussex RH20 3LF **Bankers** HSBC UK Bank PLC 1 Warwick Street Worthing West Sussex BN11 3DE
## **CONTENTS**
Page Trustees’ report 4 - 6 Statement of financial activities 7 Balance sheet 8 Notes to the accounts 9 - 13
## **TRUSTEES’ REPORT**
## **FOR THE YEAR ENDED 31 MARCH 2025**
The trustees are delighted to present our annual report for the period 1st April 2024 to 31st March 2025
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 2024/25 were as follows:
Mrs Barbara Stanley (appointed 01 September 2016) Dr Thea Clare Morgan (appointed 21 October 2020) Mrs Karen Brent (appointed 21 November 2023 Mrs Clare Buckland (appointed 05 December 2023)
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 members 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-term sustainability of the service. The current principal risk is the costof-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.
## **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 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 labour without charge. The charity would not be able to function without the 200+ volunteers and the 2 employees to run the volunteer onboarding and school booking frameworks.
## **Achievements and performance**
## **We are delighted to report the achievement of our target of training 20,000 children by the end of 2025 financial year**
During the Year 01.04.24 – 31.03.25 the Charity delivered **101 training sessions** UK wide and **trained 5,247 children** , which is an increase on the previous year and continues to demonstrate both the ongoing need for our sessions and the ongoing effectiveness of both the structure and model taught. 67 sessions received feedback (63%) with **88% of reviews being 5*** (all the rest at 4*)
Volunteer expansion continues with recruitment of **43 new volunteers** from 102 enquiries and despite the loss of some inactive volunteers we remain at over 200 volunteers nationwide.
To ensure efficiency we retain our 2 part-time members of staff; to run the volunteer onboarding process (including safeguarding checks) and the operational framework (organisation and delivery of sessions) as well as encouraging volunteer participation, seeking fundraising and promotional opportunities.
Demand for our sessions continues and the charity continues to grow, as does our output. Our challenges continue around stability of income and volunteer engagement and expansion. Funding remains difficult because we only teach in schools so lottery funding isn’t
available for us and corporate funding tends to go to much larger charities. We also tend to need funding for running costs and any small grants won’t support this (eg Tesco in-store). Our board of trustees is made up of existing volunteers and medical professionals who lack business and fundraising skills and experience and our capacity to advertise for volunteers and keep them motivated to support the charity is limited financially. Much of the funding is restricted geographically to West Sussex and so the focus on the upcoming year is to increase both regular background givers and events run by volunteers outside West Sussex.
## **Total income** : £ _41,773_
## **Expenditure on charitable activities** : £ _36,736_
The increase in expenditure represents the salary cost of two part-time employees who are required to run the day-to-day operation of the charity. Other expenditure includes maintenance of our booking system with additional reporting features and bug fixes, ongoing printing costs and the cost of website hosting and maintenance, public liability insurance and bookkeeping services.
2 particular expenses this year were for the completion of our new website and the filming of our volunteer training videos. The new website allows the hosting and maintenance to be completed in-house which make it quicker to update and the volunteer training videos allow for flexibility in timing for the volunteers to complete the sign-up process.
With a closing balance of over £50,000 and a reserves policy of £10,000 and a total expenditure of almost £37,000 we will be able to continue to function at our current financial position with our current assets for another 12 months even with zero income. Our focus this year has been on fundraising to ensure income and expenditure match given deficits in previous years. We will now consider strategies to increase volunteer recruitment, engagement and retention.
We focussed this year on sources of income such as local small grants, school partnerships and partnerships with other organisations. We successfully partnered with the Billingshurst Lions as the beneficiary of their major fundraising drive and ongoing partnership with members of the Lions volunteering with us
We’ve improved our volunteer process by filming a series of volunteer training videos which has improved sign up and training flexibility. These will need revision this year because we now ask the schools to show the students the introduction video before volunteers arrive, so the face-to-face session can focus on the practical. This also serves to offload the lead volunteer role which was one of the aims last year. We will need to refine the volunteer training videos to support this improvement to session delivery and look to do that in the upcoming year.
Our expansion continues in areas outside West Sussex with a session taking place in Sunderland with existing manikins redistributed from an inactive area.
Our 2025-26 focus will be to:
- Reach a total of 25,000 children trained
- Increase our background income of regular “coffee money” donors
- Nurture and develop partnerships with schools and businesses for support
- Increase volunteer activity for both session delivery and charity promotion/fundraising locally
- Improve volunteer support and resources
## **Reserves Policy**
The charity operates a reserves policy for two reasons:
1) Lack of a significant corporate partner and lack of adequate background income to meet regular outgoings means income is sporadic, difficult to guarantee and often matched to discreet fundraising events which are mostly undertaken/managed by the administrative executive;
2) To ensure its financial obligations to employees and suppliers are met in the event of the closure.
We will therefore keep a minimum of 3 months of operating costs plus staff redundancy payment as well as in reserve based on 2023-2024 figures
This is £10,000
Annual running costs were estimated at £38,577 last year but were actually just under £37,000. With provision for 5 new sets of manikins at approximately £700 per set of 3 (which allows for new groups or replacement equipment) this gives a 1 -year budget of £37,500 plus £10,000 reserves. Our current balance covers this in addition to a small contingency fund
## **Notes and Specifics**
Our volunteer process continues to ask for a small donation to cover the 3rd party DBS check fee (as detailed last year) which allows us to complete checks online and helps share the financial burden of volunteer sign up. Volunteer tee-shirt, ID badge, Leaflets and postage are covered by general fundraising at present. Costs remain stable at this time so we will review this over the coming year.
## **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.
MBBS FRCA MA
Chairperson
**Little LifeSavers 1169176 (Charitable Incorporated Organisation)**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 31 MARCH 2025**
||**Unrestrict**|**Restrict**|**Total**|**Total**|
|---|---|---|---|---|
||**ed**|**ed**|**2025**|**2024**|
||**funds**|**funds**|||
|**Income and endowments from:**|||||
|Donatons and legacies|39,523|2,250|41,773|21,504|
|Other|-|-|-|-|
|**Total**|**39,523**|**2,250**|**41,773**|**21,504**|
|**Expenditure on:**|||||
|Furtherance of charity’s|36,736|-|37,736|25,166|
|objectves|||||
|Raising funds|-|-|-|0|
|**Total**|**36,736**|**-**|**36,736**|**25,166**|
|**Net income/(expenditure)**|**2,787**|**2,250**|**5,037**|**(3,661)**|
|**Reconciliaton of funds**|||||
|**Total funds brought forward**|**44,737**|**945**|**45,682**|**49,475**|
|**Total funds carried forward**|**48,469**|**2,250**|**50,719**|**45,682**|
**Little LifeSavers 1169176 (Charitable Incorporated Organisation)**
## **BALANCE SHEET**
## **AS AT 31 MARCH 2025**
|**31 March 2025**
**Not**
**es**
**£**
**£**
**Fixed assets**
Tangible assets
8
1,799
**Current assets**
Debtors
9
138
Cash at bank and in hand
48,876
49,014
**Creditors: amounts falling**
**due within one year**
10
(94)
**Net current assets**
48,920
Total assets less current
liabilites
50,719
**Income funds**
Restricted funds
13
2,250
Unrestricted funds
48,469
50,719|**31 March**
**£**
124
40,081
40,205|**2024**
**£**
2,486
43
,197
45,682
945
44,747
45,682|
|---|---|---|
**Little LifeSavers 1169176 (Charitable Incorporated Organisation)**
**Notes to the Accounts for the Year Ending 31 March 2025**
## **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.
**Little LifeSavers 1169176 (Charitable Incorporated Organisation)**
## **Notes to the Accounts for the Year Ending 31 March 2025**
## **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**
**penditure**
**_Furtherance of_**
**_charity’s_**
**_objectves:_**
Actvites
undertaken directly
Support costs
**Total**|**Unrestrict**
**ed**
**funds**
**Restrict**
**ed**
**funds**
**Total**
**2025**
**Total**
**2024**
**£**
**£**
**£**
**£**
-
-
-
-
39,523
2,250 -
41,773
21,504
**39,523**
**2,250**
**41,773**
**21,504**
**Staf**
**costs**
**Depreciato**
**n**
**Other**
**Costs**
**Total**
**2025**
**Total**
**2024**
**£**
**£**
**£**
**£**
**£**
-
-
-
-
-
25,219
687
10,830
36,736
25,166|
|---|---|
||**25,219**
**687**
**10,830**
**36,736**
**25,166**|
## **4. Expenditure**
**Little LifeSavers 1169176 (Charitable Incorporated Organisation)**
## **Notes to the Accounts for the Year Ending 31 March 2025**
## **5. Support costs**
|Miscellaneous costs
Insurance
Professional fees
Administratve salaries
Depreciaton
Governance costs
**Total**|**Total**
**2025**
**Total**
**2024**
**£**
**£**
9,238
8,875
317
310
1,275
1,200
25,21
9
14,145
687
636
0 0|
|---|---|
||**36,736**
**25,16**
**6**|
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 (2024: none).
## **7. Employees**
During the year, the average number of employees was 2 (2024: 1). The full-time equivalent was 1 (2024: 0.4).
There were no employees whose annual remuneration was £60,000 or more. The key personnel of the charity comprised the chairperson who acts as CEO and is voluntary, an Administrator who works part-time (as above) and an Operations Manager also work part time
Comparative funds – Statement of Financial Activities for the year ended 31 March 2024
|**Income and endowments from:**
Donatons and legacies
Charitable actvites
Other
**Total**|**Unrestrict**
**ed**
**funds**
**Total**
**2024**
**Total**
**2023**
21,504
21,504
21,2
29
-
-
-
-
- -
**21,504**
**21,504**
**21,2**
**29**|
|---|---|
**Little LifeSavers 1169176 (Charitable Incorporated Organisation)**
## **Notes to the Accounts for the Year Ending 31 March 2025**
|**Expenditure on:**
Furtherance of charity’s objectves
**Total**|25,166
25,166
30,342|
|---|---|
||**25,166**
**25,166**
**30,3**
**42**|
**Little LifeSavers 1169176 (Charitable Incorporated Organisation)**
## **Notes to the Accounts for the Year Ending 31 March 2025**
## **8. Tangible fixed assets**
|**Fixtures,**
**ftngs**
**&**
**equipme**
**nt**
**Cost**
At 1 April 2024
25,915
Additons
0
At 31 March 2025
25,915
**Depreciaton**
At 1 April 2024
23,429
Charge for year
687
At 31 March 2025
24,116
**Net book value**
**At 31 March 2025**
**1,799**
At 31 March 2024
2,486
**Debtors**
**31 March 2025**
**31 March**
**2024**
**£**
**£**
Prepayments and accrued income
138
124
**138**
**124**
**. Creditors: amounts falling due within one year**
**31 March**
**2025**
**31 March**
**2024**
**£**
**£**
Trade Creditors
-
-
Accruals and other creditors
-
-
Taxes and social security
94
-
**94**
**-**|**Fixtures,**
**ftngs**
**&**
**equipme**
**nt**
**Cost**
At 1 April 2024
25,915
Additons
0
At 31 March 2025
25,915
**Depreciaton**
At 1 April 2024
23,429
Charge for year
687
At 31 March 2025
24,116
**Net book value**
**At 31 March 2025**
**1,799**
At 31 March 2024
2,486
**Debtors**
**31 March 2025**
**31 March**
**2024**
**£**
**£**
Prepayments and accrued income
138
124
**138**
**124**
**. Creditors: amounts falling due within one year**
**31 March**
**2025**
**31 March**
**2024**
**£**
**£**
Trade Creditors
-
-
Accruals and other creditors
-
-
Taxes and social security
94
-
**94**
**-**|**Fixtures,**
**ftngs**
**&**
**equipme**
**nt**
**Cost**
At 1 April 2024
25,915
Additons
0
At 31 March 2025
25,915
**Depreciaton**
At 1 April 2024
23,429
Charge for year
687
At 31 March 2025
24,116
**Net book value**
**At 31 March 2025**
**1,799**
At 31 March 2024
2,486
**Debtors**
**31 March 2025**
**31 March**
**2024**
**£**
**£**
Prepayments and accrued income
138
124
**138**
**124**
**. Creditors: amounts falling due within one year**
**31 March**
**2025**
**31 March**
**2024**
**£**
**£**
Trade Creditors
-
-
Accruals and other creditors
-
-
Taxes and social security
94
-
**94**
**-**|
|---|---|---|
|||**94**
**-**|
## **9. Debtors**
## **10. Creditors: amounts falling due within one year**
## **11. Control**
The charity is under the control of the board of trustees.
**Little LifeSavers 1169176 (Charitable Incorporated Organisation)**
## **Notes to the Accounts for the Year Ending 31 March 2025**
## **12. Related Party Transactions**
None
## **13. 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 at 1**
**April 2024**|**Incoming**
**Resources**|**Incoming**
**Resources**|**Resource**
**s**
**Expende**
**d**|**Transf**
**ers**
**to/from**
**Unrestrict**
**ed Funds**|**Balance at**
**31**
**March**
**2025**|
|---|---|---|---|---|---|
|**£**||**£**|**£**|**£**|**£**|
|Tesco Groundwork UK
Fund||2,250|-|-|2,250|
|**Total**|**-**|**2,250**|**-**|**-**|**2,250**|
**Tesco Groundwork UK** - We have been encouraged by Groundwork UK to apply for 2 grants to cover specific geographic locations in Sussex and have gone ahead. These funds are to be spent on volunteer recruitment costs and delivery of charitable offer within these locations (with equipment costs) only and so are restricted geographically.
CHARITY COMMISSION
FOR ENGLAND ANO WALES
Independent examiner's report on the
accounts
Section A
Independent Examiner's Report ':;.,
Report to the trustees
LITTLE LIFESAVERS
On accounts for the year
ended
31 MARCH 2025
Charity no
(if any)
1169176
Set out on pages
I report to the trustees on my examination of the accounts of the above
charity ('the Trust") for the year ended 3110312025.
Responslbllltles and
basls of report
As the charity's trustees, you are responsible for the preparation of the
accounts in accordance with the requirements of the Charities AGt 2011
("the Act ).
I report in respect of my examination of the Trust's accounts carried out
under section 145 of the 2011 Act and in carrying out my examination, I
have followed all the applicable Direction5 given by the Charity Commission
under section 145(5){b) of the Act.
Independent l am qualified to undertake the examination by being a qualified member of
examiner's statement ACCA.
I have completed my examination. I confirm that no material matters have
come to my attention in connection with the examination which gives me
cause to believe that in, any material respect:
the accounting records were not kept in accordance with section 130
of the Charities Act., or
the accounts did not accord with the accounting records. or
the accounts did not comply with the applicable requirements
concerning the form and content of accounts set out in the Charities
(Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a 'true and fair, view which is not a matter
considered as part of an independent exam5nation.
I have no concerns and have come across no other matters in connection
with the examination to which attention should be drawn in this report in
order to enable a proper understanding of the accounts to be reached.
Signed:
Date:
14
292S
Name:
Peter Smith
Relevant professional
qualification{s) or body
{if any):
Chartered Certified Accountant
Address:
38 Salisbury Road
IER
OGt 2018
Worthing
BN111RD
Section B
Disclod,ure
Only complete if the examiner needs to highlight material matters of concern
(see CC32, Independent examination of charity accounts: directions and
guidance for examiners).
Give here brief details of
any items that the
examiner wishes to
disclose.
IER
Oct 2016