REGISTERED COMPANY NUMBER: 10461950 (England and Wales) REGISTERED CHARITY NUMBER: 1172133 Report of the Tru$tee$ and Unaudited Financial Statements for Ihe Year End8d 30 November 2025 for CREATE A DREAM FOUNDAnON CREATE A DREAM FOUNDATION LEGAL AND ADMINISTRATIVE INFORMATION Reglslered Company number 10461950 (England and Walcs) Regl$tered Charlty number 1172133 Registered offi¢e 52 Wadsworth Drive Intake Sheffield S122DF Trustees A Ainger C Ellis N Mclean M P¢ace A Wat50 B Ainger Bankers Santander Independent Examlner Mr. Robert Ellimxn CREATE A DREAM FOUNDATION CONTENTS Page Reikn of th¢ TrJst¢es Ito3 Stsi¢m¢nt of TTUSt¢es R¢8ponsibiliti¢s Independent Examinee& Rei Statement of Financial Activiti¢S Balance Sheet Note5 to the Financial Statements 8 to 11 CREATE A DREALII FOUNDATION TRUSTEES REPORT FOR THE YEAR ENDITrIG 30 NOVEMBER 2025 The tNstees present their re￿rt and financlal statem¢nts for the y¢aT end¢d 30 November 2025. Th¢ financial siat¢m¢nts have been prepaTed in ac¢oTdallce with the accounting ￿1]eleS set out in note I to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Rq)orting by Charities: Statement of Recommended Practice applicable to charilies prepaTing their accovnls in accordance th¢ Financial Reporting Standard applicable i the UK and Republic of Ireland (FRS 102) (effectsve l January 2019)" Objectives and A￿1VitieS The obJ￿tive of the charity is lo relieve individuals suffering from serious, tenninal or life ihreatening illness and the faTDilies of such individuals by such clLaritable means as the Trustees see fit, in parti¢ular but not ex¢lusiv¢ly by granting financial aid to those individuals and their families who hav¢ bccn rcfcrred to or identified by the Charity. This will be primarily be done byy but not limited to, creating drealns and wtshes for tbose individuals who aTe seriously or terniinally ill to create special m¢mori¢s (or them and th¢ir faTt]ilies. This may include dir￿tlY supporting medical care. The aim of the Charity is to create as mally smiles 2nd lif¢li)ng memories for the beneficiaries and tbeir families so that they can l(K)k back and t[￿[Tr¢ vy precious memories. This is very important for the famili¢8 ond the b¢nefi¢iaries who are seriously ill or have liffrthreatening il]nesses. We ¢k) this by grdnting th¢ir wish and &8 & eharity w¢ will also help the families byway of f]nancial or moral SLWPOrt by such meAn$ as th¢ Truste￿ see fit. Public B¢u¢fit The Truslc¢s have reviewed ihc Charities Cotllmission's guidance on public benefit and have agrecd they meet the requirements set oui therein. Volunteer5 We are very lucky as a charity that our Trnstees also act as dedI￿ted voluTJteern ihat are not paid any wages or expenses for the numerous hours they are puttin8 in to make dreams and wishes come true. We would like to take ihis opportunity to that]k them tor their hard work, commitment and support. Page I CREATE A DREAIVI FOUNDATION TRUSTEEI S REPORT FOR TIIE YEAR ENDING 30 NOVEMBER 2025 ACHIEVEMF.NT AND PERFORMANCE Charltsble actlTAdes ThiSTq￿ of the Trn8t¢esmarks end of ourninth year of op￿*10 It hasb￿n anOther&￿Il7Ve year fiK Create a Dream aehievllw ￿.￿h It￿1$ of funthaising income and in twn ¢reating' 10 n¢w and acitillg dreajns foryoung people in ourregion. We ha￿ ¢$trblish¢d llcw relationships with some fantastic new fim(traisers. both companies and indiNiduals. Awarene&s of our organisation and activities continues to and the chArity is once agAin grllte￿1 to its T￿￿te￿wO1UntCcrS for operdting th¢ We are extmely grdtetul to the frien&% ond family of Scott Craig* who chose C￿ate a Dtram as the charity of the year at tlrir annual memori￿ Day for Scott rdised over £4000 for us. We are also i]nmensely thanktul to other fundraisers Mctaren, Wat¢rfroN Goifciub. Handsworth ttu4 Play valley. Liam Staniland and Maddie Whitham who hav¢ all chos¢n u$ this year io fL￿d[al5¢ for. This year saw us generate a sw)lus of £7k &g we delivered ourdream commitments and improved eL8h INNtion in the year. this will allow ￿ to increase our levels of activity in 2026. We are forecasting a slight reduction in 2026 10 0￿ fiumlrntsing In￿rn¢ however our reserve levels will allow us to maintsill if not increase the number of dreams w¢ ¢real¢. We Thill as ever will closely monitorour finan¢iAI pxition and work ￿7th1n ow ￿11￿. W¢ alw hav¢plans for n¢w and varisj fi￿araIsIng during 2026 which will help us ¢ontinue to m¢a the n¢¢ds of ¢h¢ young F¢ople in our area aJJd our fLus Thill be to develop new tt18tionships I￿21 hospiccs toraisc awar¢n&&8 of ow actiTrity in order to meet ourplanned incr&w in dream We are again endwing]y grnteful f()r the suprth of Radius Aer(wace IDoneasters BTomah) through employee d(Trnations and other initiatives ran on our behalf, yegr on yrar Radius and its staff continue to support us to ejksure we can continue to support young ￿0p1¢. We are excit￿1 ahead ofournext yearto ￿ntinue10 deliver dr￿mS lo the young r£ople in our region. W¢ are excited to wot* closely with new fundraising patth¢rs and ¢ternaIlythankftll to the gromryng lists of rundrai9¢ts who hav¢ donat￿ to us and are Tjot mention￿1 above. Some of the Dreams Granted in the pasi year include.. Cent¢r Parcs Trips Turkey Holiday Garden Log Cabin r,amily Cottage Holiday Disneyland Paris Trips Page 2 CREATE A DREAM FOUNDATION TRUSTEES REPORT FOR THE YEAR ENDING 30 NOVEMBER 2025 FJNANCJAL REVIEW Finwncial Posltion During the year the Charity's incoming resources amounted to £55.731.61 (2024: £52,777.05) and r￿QU[¢¢S ¢xp¢nd¢d amourLtd to £48,658.34 (2024.. &'51.493.31) resulting in a surplus for the period of £7.073.27 (2024- £1283.74) All Income and EXF*nd1tL￿e in both the CWTenl and prior y¢ar we untrstrict¢d. As at 30 November 2025 the charity's reserves totaled £55.663.02 (2024: £48,589.75) consisting wholly of unrestricted fvnds. Resenw poll¢y The Charity's reseryes policy is that when the bank account registe￿ £20,01)O.00 or less, 'dreams' would be limi*d lo a maximuJn of £1500.00 per wish. If the cash reserves [￿1 as low as £IO,(KK).00 we would styone'dreams, until an adequate level of c&sh is held ￿ wit nmal operdlions. The TrLL8tees also Teserve the right to limit'Dream' amounts to a value they see fit, if th¢y b¢li¢v¢ it is in the best interests of the going concern of the charity. Fu¢ur¢ Pl Creats a Drr￿M arc fo¢us¢d on continuing to deliver a5 many dreams as possible in line with our resources and fundraising targets. Our targets will be to maintain a dream permonth and up to 20 per annum as wcll 8$ estsblishing new fundratsing partners to continue to fimd our activity. Structure, Gov¢rnan¢e and Management Governing Document The charity is controlled by its governing docum¢nt. its memorandum and arri¢l¢s, in¢orporated on November 3￿ 2016. It is a company limited by guarantee, as defined by the Companies Act 2006. Induction and training of new trustees A Trnst¢e WAII only b¢ ¢le¢ted onc¢ he or she has shown considerable interest in the charity, Ihey will not be asked to become a Tnjstee unless they show the willingness to work with the childr¢n and famili¢s and help us as a charity lo ¢r¢at¢ memorable and enjoyable limes. Any new TTUStee will be Appointed by a majority vote of the existing Trusteeg. Each Truste¢ reteivcg continual trdining by regular meetings on compliance and governance with guidance from th¢ Charity Commission. Rl$k m#nagem¢nt The trustees are aware that they have a duty to idcntify and review the risk to which the charity is ¢xposcd and to ¢nsur¢ appropnatc Controls arc in place lo guard against fraud and em)r. lknis is achieved by.. - Regular meetings of the Tnlstees and tspdat￿, including GDPR. Quarterly ￿vIeWS by at I￿$t 2 Trustees of the payn]ents made and monie5 received. Regular meetings to agree where monie5 are to be spent. Regular phone calls and contscts betw¢¢n Trust¢¢s. Page 3 CREATE A DREAM FOUNDATION STATEMENT OF TRUSTEE RESPONSIBILITY FOR THE YEAR ENDING 30 NOVEMBER 2025 The trustee5 (who are also the directors of Create a Dream Foundation (for the purp05e5 of company lawl are responsible for preparing ihe Report of the Trustees and the financial stst¢ments in ac¢oTdan¢e with applicable law and Unii¢d Kingdom Accounting Standards (United Kingdom G¢SL¢rally Aw¢pt¢d Accounting Practice). Company law requires the tru5tee5 to prepare fina￿1￿7 siatements for each financial year which give a t(ue and fair view of the state of affaiTS of the ¢haritable company and of the incoming resources and applI￿10n of resources, including the income and expendilur¢. of IhE charitsble ¢ompany for that period. In preparing those financial statements, the irustees are required to: seled suitable accounting poliries and then apply them consistently- make judgements and estiinates that are reasonabl¢ and prudent; prepare the financial statements on the going concern basis unless it is inappropriate to presume that th¢ charitable company will continue in business. The truslee5 are responsible for keeping proper accounting tEcord5 that are sufficient to show and explain ihe harity's transactions and disclose with reasonable ￿¢￿￿ttY at any time the financial position of the charitable coinpany. #nd to enable it to ensure that the financial 5tateTnents comply with the Cotnpanies Act 2006, the Charilies A¢1 2011 and Ihe applicable Charities (Accounts and Reports) regul￿10￿5 and the provisions. It Is a150 re5pon5ible for safeguarding the assets of ihe chariry and hence for taking reasonable steps for the prevention and detection of fraud #nd other irregularities. In so far as ihe trustees are aware.. theTe is no relevant financial information L)f which the chari¢y'5 indcpendent examiner is unaware: and Ihe trustees have taken ail steps that they ought to have taken to make ihemselves aware of any relevant infomiation and to establish that the independent examiner is aivare of th&t iiiforniation. All Trustees and board members are aware of GDPR, advice has been received from the ICO and the charity is fully compliant. This report h85 been prepa￿d in accordance with the special provisions of Pan 15 of the Companies Act l(M)6 relating to small ¢omp8nies. Approi'ed by order of the board of tnistee& on 10 Jllne 2026 and slgned on its behaifbT. A Ainger- Trustee Page 4 CREATE A DREAM FOUI¥DATION ILNDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CREATE A DREAM FOUNDATION I repon to the ttvstees on my exan)iJ)ation of the fin8ncial siatements of Create a Dream Foundation (the charity) for the year ended 30 Noven]ber 2025. Responsibilities and basis of report As the trnstees of the charity (and also its directors for the purpos¢s of ¢ompany law) you ar¢ resrypnsible for the preparation of the financial statements in accordance with the requirem¢nts of the Companies Act 2006 (Ih¢ 2(KJ6 A¢l)- Having satisfied myself that th¢ finan¢ial $latcments of the charity are not Tequired to be audited Lmder Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's f￿ancial statements carried out under section 145 of the Charities Act 2011 (the 2011 A¢t}. In catrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5) (b) of the 2011 ACL Independent ¢￿MIner'S $tat¢ment I hav¢ ¢omplet&l my examination. I confirni that no matters have Come to my attthtion in cOnn￿tiOn with the examination gtving me c&use to believe that in any material respeci: accounting record5 were not kept in respect of the charity as required by section 386 of the 2006 Act; or 2. the financial statements do nol accord with thos¢ re¢ords' or the f1nancial slatements do not comply with th¢ ac¢ouating requirements of $e¢tion 390 of the 2(NJ6 Act other than any requirement that the accounts give a tru¢ and foir view which is not a rnatter consldered as part of an independent examination. or 4. the financial statements have not been prepared in ac¢ordance with the methods and principles of th¢ Stat¢m¢ni of Re¢omm¢nded Pra¢tir¢ for accounting aDd reporting by Ch￿ltieS applicable to charities pr¢paring th¢ir a¢coun18 in ac¢ordan¢e with ihe Financial RerKTrrting Standard applicable in the UK and Rqyublic of Ireland (FRS 102). I have no concerns and have come acro&s no other matters in connection with the examination to which ttention should be th?wn ID this report in order to enable a proper understsnding of the financial statements to be reached. SIGNED: Robert Ellima Dat¢.. 0710712026 Page 5 CREATE A DRKAM FOUNDATION STATEMELYf OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR FfiDED 30 NOVEIVdBER 2025 2025 2024 Unre5trl¢tsd funds Unregtrlct•d funds Nots8 INCOME FROM Oonab'ons 25.723 51777 Other A¢IN￿e5 30,008 Totsl Ineomtt 55,731 52.777 EXPENDITURE ON Raising funds Charitable aCtiV￿eS 11.060 37.598 2.900 48.S93 Total R•8our¢•i Exp•nd¢d 51,493 Not Mov9mtrt in Fund$ 7.073 1,284 RECONCILIATION OF FUNDS Total fvnds as at 30 NOV￿nber 2024 48.59Q 47,306 Total Funds at 30 November 2025 55,663 48J90 $tat￿n¢llt of f￿8￿claI artiNiti¢s includes all gains and105ses r￿Qgnised iu the year. All income and expenditure deTives from continuitig activiti¢ The statement of financial activities also complies wlth the requirements for An incom¢ and expenditure account under the Co]npanies Act 2006. Page 6 CREATE A DREAM FOUNDATION BALANCE SHEET AS AT 30 NOVEMBER 2025 2025 Notss £ 2024 Tangible Assets Debtors PrepavTuents and Accrued Income C&sh at Bank 2,639 53.024 55.663 45,731 48,590 Amounts falling due witbin one year Net Current Assets 55.663 48.590 Totsl Assets ksg Current Llabilitles 55.663 48￿90 Unrestrict¢d Funds 10 55.663 48.590 TOTAL FUNDS 55.663 48,590 The charitable company 15 entitled to exemption from audit under Section 477 of the Companies Aci 9006 for the year ended 30 November ?0?5. The member5 have not required the charitable company to obtain an audit of its financial sta¢em¢n15 for the year ended 30 November ?0?5 in accoidan¢¢ with Section 476 of ihe Companies Act 2006. The Irustee5 acknowledge their responsibilities for {al complying with the requirements of the Companie5 Act ?006 with respect to accouniing record5 and the preparation of financial siatements. eparing financia] ststements whicl) gÈve fairTr7ew of the state ofaffairs ofthe charitable ¢ompK8ny as at the end of each financial year and of its Surp]￿ ordefi¢ii foreach financial year. Ibl These financial 5tatenien¢5 have prepard and delivered in ￿(ordance with the PTovisions applicable to companie5. subject to the small companies" regirne. ts were approv￿{ by tk ￿￿rd ofTnsteeson I￿Jur￿ •076 and wereSt￿*d ￿ isbehalf by." A Ainger- stee Page 7 CREATE A DREAM FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 l Accvunting policies Charity information Create a Dream Foundation is a private cornpany limitcd by guaTantee incorporatcd in F.ngland and Walcs. The regis&r¢d offic¢ is 52 Wadsworth Drive, Sheffield, S12 2Dr. 1.1 A¢¢ountln£ ¢onventlDn The financial statement% hav¢ been prepared in A¢cordance with the chariry'$ 8ov¢rning document, the Compani¢8 Act 2006 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) (effethive l January 2019)". The charity is a Public Benefit Entity as defilled by FRS 102. The charity has tsken advantage of the wovisions in thc SORP for charilies applying FRS 102 Updafc Bullctin I noi to prepar¢ a S(aiwn¢nt of Cash Flows. The financial slat¢Tn¢nt$ are prepared in sterling. which is the fi]netional currency of tbe charity. Monetary amounls in these financial statements are rounded to the nearesl £. The financial statements have been prepared UJKler the hislorical ￿5t convention. The principal accounting policies adopted are set out below. 1.2 Going eoneern At ihe time of approving the financial ststements, the trnstees have a reasonable exptttalion that the charity has adequate resources to contlllue An operational existence for the foreseeable fijture. Thus the ttustees continue to adopt the going concem basis of a¢¢ounting in preparing the fllwicial statements. IJ Ch4rS14ble funds Unr¢stri¢l¢d funds are available for use at the discretion of the tTUStees in fi￿herance of their charitable objective5. 1.4 Income Income is recognised when the charity is legally entitled to it after any p¢rfomJan¢¢ conditions hav¢ been met, the amounts can be measured reliably> and it 1$ probabl¢ that in¢ome will b¢ r¢¢¢iv¢d. Cash dollations are reCO￿lsed on receipt. Other donations are recognised once the charity has b¢¢n notified of the donation, unless perforniance coi)ditions require deferral of the amount. Income lax recoverable in relation lo donations received under Gift Aid OT deeds of covenant is recognised at the time of the donation. Legacies are r￿￿gnised on receipt or otherwise if the charity has been notified of an impending distribution, the Amount 1$ known, and reeeipt is expected. If the amount is not known, the legacy is treated as a contingent asset. Donated professional services and donaled facilities are Tecognised as income when the charity has control over thc item or Tccciv¢d th¢ s¢rvice. any condilions associated with the donation have been met, the receipt of e¢onomic benefii from the use by the chariry of Éhe item is probable and that economic benefit can be measutEd reliably. In accordance with the Charities SORP {FRS 102), volunteer time is not recognised so please refer to the trustee5' annual report for more inforrnalion about their contribution. On receipt, donated gifts> professional services and donated fa¢ilili¢s are re¢ogni8ed on the basis of the valu¢ of the gift to ihe charity which is th¢ atn(Junt the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market. a corresponding amount is then reCo￿lSed in expenditure in the period of receipt. Income from grants, whether capilal Lry&nts or revenue grant$ is recognised when the ¢harity has entitlement to Ihe funds, any perforniance conditions attached to thc grants havc bccn mcl. it is probablc that the incomc will be received ttnd the amount Can be measured reliably and is not defenrd. Page 8 CREATE A DREAM FOUNDATION NOTES TO THE FINANCIAL STATEMENrs FOR THE YEAR ENDED 30 NOVEMBER 2025 (Continued) l Accountlng pollcles 1.5 FJ%p¢ndlture xp¢nditur¢ is recognis¢d on¢¢ th¢r¢ is a l¢gal or ¢onslructive obligation to make a payinent to a third party, it is probable that settlement will be required and the amount of ihe obligation can be measured reliably. All ¢xpenditure is recognised on an accrual basis. Expenditure is C]￿Sified under the following a¢iiviry headings: Cost of raising funds coinprise the costs in relation to Eenerating incom¢ su¢h as fvndrdising activities. Expenditure on charitable activities includes all costs relating to the furtherance of the chAriVs objeeiives as slated in the Trustees Report Support Costs are those funrtions that assist the work of the charity but do not directly undertake charitable a¢tivilies. Support ¢osts in¢lud¢ office ¢osts and governallce costs. Cvovernance costs comprise all costs involvin&F the public accountability of ihe charitabl¢ trust and its compliance ￿7th regulation and good practice. Irrecoverdble VAT is charged as a cost against the activity for which the expenditure was incurred. Grants payable pa)ments are made to third parties in the ￿rtherance of the charitsbl¢ obje¢tives of th¢ charitable objectives of the charity. The expendÉture is recognised when the commitment is communicaled to the re¢ipi¢nl. Grants off¢rd Subject to conditions which noi b¢¢n m¢t at th¢ ycar-cnd date are Doted as a commitment but not a¢erued as eX￿ndit￿re. 1.6 Tangible fixed assets 1.7 Cash #nd eash eqUI￿]entS Cash and cash equivalents include cash in han￿ deposits h¢ld at ¢all Mth bat]ks. oth¢r short-t¢nn liquid investments with original maturitie5 of three months or less and bank overdrdfts. Bank overdrafts are shown within borrowings in cunEnt liabilities. I￿ Flnaneial instruments The Charity only has financial &ss¢ts and finan¢ial liabilities of a kind that qualify os basi¢ f￿ancial instruments. Basic f￿anci￿ instruTll¢nts ar¢ initially recognised at transaction value and subsequently measured at their settlemenl value. 1.9 Taxation As a registered c]wityJ Create a Dream Foundation is entitled to the exemption from taxation in respect of income and capital gains Teceivcd within section 479489 of the Corporation Tax 2010 and in section 256 of th¢ Taxation of Chargeable Cjains Act 1992 to the extent that these are applied to its charitable object purposes only. No charge have arisen in the Cbaritable Company Page 9 CREATE A DREAM FOUNDATION NOTLS TO THE FINANCIAL STATEMENTS FOR THF YEAR ENDED 30 NOVEMBER 2025 (Continued) 2 Criticil ￿Counting estimates and Judgemtnts In the application of the charity's accounting policies. the ttvstees are required (o make jud8ements. estimate8 And assumptions about the carying amount of agsets and liAbilities that are not readily Appar¢nl from other source5. The estimates and associated assumptio1￿ are based on hislori¢al experience and other factors that are considered to be relevanl. Actual results may differ froD] these estimate5. Thc cstimates and underlying assumptions are reviewed on art ongoing basis. Rcwsii)n5 to accounting ¢stimates are recognised in ihe penod in which the estimate Is revised where the revision atfecls 0￿Y that p¢riod, or in the peri￿ of the revision and fvture periods wher¢ the r¢viston aff¢cts both ¢urr¢nt and future pcriods. 3 Donation5 and legacie5 UDr¢stsi¥t¢d fi￿d$ 2025 Unr¢51ri¢t¢d funds 2024 Donations 25,723 52,777 52,777 4 Other trading activities Unrestricted funds 2025 Un￿31[1￿1¢d funds 2024 Other 5 Raislng Funds Unrestiicted funds 2025 Unr¢strict¢d funds 2024 Fundraisin&tr Ev¢nts/Promotion 30,008 30,008 Page 10 CREATE A DREAM FOUNDATIO NOTES TO THE FINANCIAL STATEMENTS FOR THE TrIAR ENDED 30 NOVEMBER 2025 {Con(Inued) 6 ChArl¢able ActlTr4tfie$ Direct Costs 202S Support Costs 2025 Total Dlrec¢ Costs 2024 Support Costs 2D24 Tot#1 2025 2024 Working ￿th B¢n¢ficiaries Governance 37,598 11.060 48,658 48.653 2,840 51,493 37598 11,060 48,658 48,653 2,840 51,493 Support costs consist of printingj ingurance, ICO fees and licenses. 7 Trustees None of the Trnsteeg (or any persons ¢onne¢*d with them) received any remuneration orbenefits from the charity during the current or prior year. There were no Tnjstee expenses paid during the yekr or prior yur. 8 Ernployees I'here were no employees during th¢ y¢aT ()r in th¢ previous year. 9 Debto 2025 2024 Amounts due with one year Prepayments 2858 10 Unrestricted Funds Movement Movement In Funds Income Rc%ourccs Resources ended Movement In Funds Resources Asat ended 0111212025 Asar 0111212023 Asat 0111212024 Incomc Resources Funds 47 06 52,777 51.493 48 90 55,732 48,058 48 90 I l Related Party Transaction8 There were no related paty transactions during the cU￿t or prior year. Pagell