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2024-03-31-accounts

REGISTERED CHARITY NUMBER: 1178612

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

EVA’S ANGELS

EVA'S ANGELS

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2024

Page
Charity Information 1
Report of the Trustees 2
Statement of Financial Activities 5
Statement of Financial Position 6
Notes to the Financial Statements 7
Report of the Independent Examiners 11
Income and Expenditure Account 12

EVA'S ANGELS

REPORT OF THE TRUSTEES for the Year Ended 31 March 2024

The Trustees present their report and independently examined financial statements for the year ended 31 March 2024. The Accounts have been prepared in accordance with the Charities Act 2011 (the Act) and comply with Statement of Recommended Practice (SORP).

Reference and Administrative Information

Charity Name: Eva’s Angels Charity Registration Number: 1178612 Registered Office and 54 Beacon Hill Operational address: Herne Bay Kent CT6 6JN

Trustees

Mr Dean Giles Dr Ian Giles – resigned 22 November 2023 Mr Richard Callanan Mrs Kate Wiggins

Independent Examiners

Hilary Adams Ltd, Chartered Accountants & Tax Consultants 158 High Street Herne Bay KENT CT6 5NP

Bank

Lloyds Bank 144-146 High Street Herne Bay Kent CT6 5NH

Page 1

EVA'S ANGELS

REPORT OF THE TRUSTEES for the Year Ended 31 March 2024

Our Mission

  1. To relieve the needs of families who have a child who is terminally ill with cancer, or are a bereaved family who have recently (in the last three years) lost their child to cancer, in particular by but not exclusively by the provision of short breaks and holidays;

  2. To relieve sickness and promote and protect good health by raising awareness of and providing funding for research into the treatment of Diffuse Intrinsic Pontine Glioma (DIPG) and other terminal childhood brain tumours.

Our Story

Eva’s Angels was formed in memory of five-year-old Eva Giles by Eva’s parents, Dean and Emma Giles on 4th June 2018. Eva tragically passed away on 7th April 2017 following a short illness with a rare paediatric brain tumour called Diffuse Intrinsic Pontine Glioma (DIPG). DIPG affects thirty to forty children in the UK every year, and is an illness desperately underfunded. Eva was offered palliative radiotherapy on the NHS, which temporarily shrinks the tumour and extended her life by a few months. Dean and Emma, desperate to save Eva’s life, contacted doctors all over the world trying to find a treatment, or medical trial, showing some signs of success. Unfortunately, DIPG still remains untreatable, and incurable. The pons is located above the brainstem in the centre of the brain, and the tumour wraps itself around healthy tissue cells making it impossible to remove. After diagnosis, children typically survive nine to twelve months, and the average age is five to ten years old. Eva died a year after diagnosis and Eva’s Angels was formed so that her spirit and memory lives on.

Our Facilities

Having been through this journey, we understand the importance of family support. We understand how utterly exhausting the fight against cancer becomes for the whole family.

The Eva’s Angels caravan is a six-berth, situated right by the beach on Seaview Holiday Park, Whitstable. It provides a place to simply enjoy each other’s company and live in the moment.

Page 2

EVA'S ANGELS

REPORT OF THE TRUSTEES for the Year Ended 31 March 2024

Fundraising and Communications

Eva’s Angels relies solely on fundraising and donations for the maintenance and running costs of the caravan.

Following the effects of Covid lockdown and how it impacted on our fundraising opportunities, and the number of holidays we were able to offer, 2023 and into the beginning of 2024 saw the return of in-person events and an increase in the number of referrals to the Eva’s Angels caravan. In 2023/24 we continue to build close working relationships with hospitals and charities who refer families to the Eva’s Angels holiday home.

This year we have been working closely with:

We now encourage referrals via a health professional or social worker as we no longer have the capacity for self-referrals.

We are extremely grateful for the ongoing Corporate support from local companies. This includes a £2600 donation from Parry Law solicitors, who chose Eva’s Angels as their ‘charity of the year,’ and a £3000 donation from Phoenix Photonics at Christmas.

We continue to receive a huge amount of support from fundraisers, all taking part in a variety of events and raising funds, and awareness, for Eva’s Angels. This year’s included:

This year we focused some of our fundraising efforts on restricted funding for a new co-founded Clinical Trial called CARMIGO, which will recruit newly diagnosed DIPG patients in September. Working with The Brain Tumour Charity, Abbie’s Army, The Azaylia Foundation and other parent led charities, and donated a further £5038. This year saw the launch of the groundbreaking clinical trial, and the first of its kind in the UK.

Our Future Plans

Risk Assessment and Management

The Board of Trustees holds overall responsibility for Risk Management for the Charity, and reviews the major risks to which the charity is exposed. Consequently, where appropriate, systems and procedures will be established to manage the risks that the Charity faces, as it continues to grow.

Face to face meetings is held with Trustees annually, and regular participation in meeting by electronic means. Major risks are discussed in meetings, alongside fundraising opportunities, marketing, and the general effectiveness of running the charity .

Page 3

EVA'S ANGELS

REPORT OF THE TRUSTEES for the Year Ended 31 March 2024

Risk Assessment and Management (continued)

Currently, Eva’s Angels is run daily by Emma Giles (Eva’s mum, and co-founder of Eva’s Angels) alongside Trustees’ Dean Giles (Eva’s dad, and co-founder of Eva’s Angels), Ian Giles, Richard Callanan and Kate Wiggins. This will be the last year with Ian Giles resigning at the end of this financial year. All trustees bring a set of unique skills, and business experience. New trustees are appointed on the basis they have volunteered for the charity, or have shown considerable commitment and dedication to the cause. Eva’s Angels will open up applications for a new trustee following Ian’s resignation in due course.

The main risk to Eva’s Angels is the ongoing price increases with the holiday home. Electricity, gas and water bills continue to increase year on year, and the ground rent has increased hugely since the purchase of the caravan in 2018. Fundraising is a very tough environment at the moment, with donations considerably lower than previous years. The competition for trusts and grants foundations is competitive, and many foundations offering lower levels of grants. The trust applications are time consuming and success rates are lower than previously.

The board of Trustees considers time restraints to be one of the main risks to the charity’s growth, with all of the trustees having full time employment elsewhere.

Reserves Policy

The Board of Trustees has examined the Charity’s requirements for reserves in the light of the main risks facing the Charity. The Charity’s reserve policy is such that the Charity should hold a minimum free reserve of equal to 3 months operating expenditure. This would equate to a minimum free reserves’ amount of £7,000 held by the Charity at any time.

In terms of large-scale specific expenditure (e.g. A second caravan), separate specific reserves will be held, which will accrue until the required amount has built up for the project. No free reserves will be used for this purpose.

Trustee Statement

The Charities Act 2011 requires Trustees to prepare accounts for each financial year, which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that year.

In preparing these accounts the trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy, at any time, the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the board of Trustees on …………………………… and signed on its behalf by:

…………………………………… Dean Giles - Trustee

Page 4

EVA'S ANGELS

STATEMENT OF FINANCIAL ACTIVITIES (including Income and Expenditure Account) for the Year Ended 31 March 2024

Funds
2024
Notes
£
Incoming resources:
Voluntary income:
Donations & legacies
5,288
Investment income
-
Activities for generating funds
Fundraising income
34,969
Gift Aid
-
Total incoming resources
3
40,257
Resources expended
Costs of generating funds:
Raising funds
24,718
Charitable activities
11,655
Total resources expended
4
36,373
STATEMENT OF TOTAL RECOGNISED
GAINS AND LOSSES
Net incoming resources before other
recognised gains
(net income for the year)
3,884
Other recognised gains
Net movement in funds
3,884
Total funds brought forward
57,195
Total funds carried forward
11
61,079
Unrestricted		 Restricted
Funds
2024
£
-
-
-
-
-
-
218
218
(218)
(218)
10,218
10,000		 Total
Funds
2024
£
5,288
-
34,969
-
40,257
24,718
11,873
36,591
3,666
3,666
67,413
71,079		 Total
Funds
2023
£
2,081
-
29,202
6,914
38,197
18,109
41,613
59,722
(21,525)
(21,525)
88,938
67,413

Movements in funds are disclosed in Note 11 to the financial statements.

The notes form part of these financial statements

Page 5

EVA'S ANGELS

STATEMENT OF FINANCIAL POSITION

31 March 2024

Unrestricted
Restricted
funds
funds
Notes
£
£
FIXED ASSETS
Tangible assets
8
131
-
CURRENT ASSETS
Debtors
9
11,438
-
Cash at bank and in hand
51,481
10,000
62,919
10,000
CREDITORS
Amounts falling due within one year
10
(1,971)
-
NET CURRENT ASSETS
60,948
10,000
TOTAL ASSETS LESS CURRENT
LIABILITIES
61,079
10,000
NET ASSETS
61,079
10,000
FUNDS
11
Unrestricted funds
Restricted funds
TOTAL FUNDS		 31.3.24
Total
funds
£
131
11,438
61,481
72,919
(1,971)
70,948
71,079
71,079
61,079
10,000
71,079		 31.3.23
Total
funds
£
1,720
12,897
54,223
67,120
(1,427)
65,693
67,413
67,413
57,195
10,218
67,413

The report has been prepared in accordance with the Charities Act 2011 (the Act) and the Statement of Recommended Practice (SORP).

The financial statements were approved by the Board of Trustees on ............................................. and were signed by:

....................................................... D J Giles - Trustee

The notes form part of these financial statements

Page 6

EVA'S ANGELS

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Eva's Angels is a charity registered in England and Wales. The charity's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the Charities Act 2011 (the Act) and the Statement of Recommended Practice (SORP). The financial statements have been prepared under the historical cost convention.

Financial Reporting Standard Number 1

Exemption has been taken from preparing a cash flow statement on the grounds that the charity qualifies as a small charity.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery etc. 20% on cost

Fund accounting

Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes VAT and is reported as part of the expenditure to which it relates:

Page 7

continued...

EVA'S ANGELS

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2024

3. INCOMING RESOURCES FROM ACTIVITIES TO FURTHER CHARITY'S OBJECTS

Voluntary income
Other donations
Grants
Gift Aid
Activities for generating funds
Fundraising income		 Unrestricted
Restricted
2024
£
£
£
3,024
-
3,024
2,264
-
2,264
-
-
-
34,969
-
34,969
40,257
-
40,257		 2023
2,081
-
6,914
29,202
38,197

4. TOTAL RESOURCES EXPENDED

Basis of
allocation
Costs directly
allocated to activities
Fundraising
Direct
Just giving charges
Direct
Support costs
allocated to activities
Establishment costs
Usage
Administrative expenses
Usage
Caravan expenses
Usage
Accountancy
Usage
Wages
Usage
Sundry expenses
Usage
Donations
Usage
Depreciation
Usage
Total resources expended		 Charitable
activities
2024
Total
2023
Total
£
£
23,348
23,348
16,443
1,370
1,370
1,666
6,921
6,921
5,385
166
166
279
272
272
1,212
660
660
1,351
-
-
14,524
1
1
106
2,264
2,264
10,000
1,589
1,589
8,756
36,591
36,591
59,722

Page 8

continued...

EVA'S ANGELS

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2024

5. EMPLOYEES AND DIRECTORS

Wages and salaries
Other pension costs		 31.3.24
£
-
-
-		 31.3.23
£
14,283
241
14,524

The average monthly number of employees during the year was as follows:

31.3.24 31.3.23
Administration - 1

6. TRUSTEE REMUNERATION AND RELATED PARTY TRANSACTIONS

No members of the management committee received any remuneration during the period (2023: nil). No expenses were reimbursed during the period (2023: nil).

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the period.

7. TAXATION

As a charity, Eva’s Angels is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity.

8.

TANGIBLE FIXED ASSETS

8. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 April 2023 43,782
Additions -
At 31 March 2024 43,782
DEPRECIATION
At 1 April 2023 42,062
Charge for year 1,589
At 31 March 2024 **43,651 **
NET BOOK VALUE
At 31 March 2024 131
At 31 March 2023 1,720
9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£ £
Other debtors 11,438 12,897
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£ £
Other creditors 1,971 1,427

Page 9

continued…

EVA'S ANGELS

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2024

11. MOVEMENT IN FUNDS
Unrestricted Funds
Restricted Funds
National Lottery
Chatham Social Club
Tesco
TOTAL FUNDS		 At 1.4.23
57,195
57,195
218
9,000
1,000
10,218
67,413		 Net
movement
in funds
3,884
3,884
(218)
-
-
(218)
3,666		 Transfers
between
funds
-
-
-
-
-
-
-		 At 31.3.24
61,079
61,079
-
9,000
1,000
10,000
71,079

Net movement in funds, included in the above are as follows:

Unrestricted funds
Core
Restricted funds
National Lottery
Chatham Social Club
Tesco		 Incoming
resources
40,257
40,257
-
-
-
-
40,257		 Resources
expended
(36,373)
(36,373)
(218)
-
-
(218)
(36,591)		 Movement
in funds
3,884
3,884
(218)
-
-
(218)
3,666

National Lottery

Funds for the decking and seating area around the caravan. This gives families somewhere to sit and enjoy outside, as well as making the caravan easier to access with a wheelchair.

Chatham Social Club

A fundraising event organised 'in aid of Eva's Angels' to raise funds to help the purchase of a second caravan

Tesco

We applied for the 'Blue Token Scheme' where shoppers can choose their own chosen charity. Due to Covid restrictions, this scheme was put on hold, but Tesco still gave £1,000 towards another caravan

Page 10

CHARTERED ACCOUNTANTS' INDEPENDENT EXAMINER’S REPORT TO THE BOARD OF TRUSTEES ON THE UNAUDITED FINANCIAL STATEMENTS OF EVA’S ANGELS

We report on the accounts of the company for the year ended 31 March 2024, which are set out on pages 5 to 10.

Respective responsibilities of trustees and examiner

The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied ourselves that the charity is not subject to audit under company law and is eligible for independent examination, it is our responsibility to:

Basis of independent examiner’s report

Our examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. There were two income items for which it has not been possible to vouch to source records. Each item has, however, been verified to the bank account. An improved way of recording the income has been suggested. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with our examination, no matter has come to our attention:

(1) which gives us reasonable cause to believe that in any material respect the requirements:

(2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Hilary Adams Ltd Chartered Accountants 158 High Street Herne Bay Kent CT6 5NP

Date: ............................................

This page does not form part of the statutory financial statements

Page 11

EVA'S ANGELS

DETAILED PROFIT AND LOSS ACCOUNT for the Year Ended 31 March 2024

2024 2023
£ £ £ £
TURNOVER
Donations 3,024 2,081
Fundraising events 34,969 29,202
Grants 2,264 -
Gift Aid - 6,914
40,257 38,197
Administrative Expenses
Wages and salaries - 14,283
Pension costs - 241
Rent 6,143 4,625
Rates 638 588
Light and heat 140 172
Software & maintenance 166 279
Just Giving charges 1,370 1,666
Fundraising expenses 23,348 16,443
Caravan expenses - 253
Caravan insurance 272 264
Caravan cleaning - 695
Accountancy fees 660 1,351
Charitable donations 2,264 10,000
Depreciation of plant and machinery 1,589 8,756
Sundry expenses 1 106
(36,591) (59,722)
Net surplus/(deficit) 3,666 (21,525)

This page does not form part of the statutory financial statements

Page 12