**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:
- Young Lives vs Cancer (Royal Marsden, Sutton)
- Abby’s Heroes
- Young Lives vs Cancer (GOSH)
- Noah’s Ark Hospice
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:
- 2nd April – 2 Brighton Marathon runners
- 9th April – 7 Eva’s Angels runners mapped out their own 50 mile run, starting in Folkestone and finishing in Herne Bay
- 27th April – Eva’s Angels track day held at Goodwood race track
- 20th May – Julie Sharp takes on a huge 100 mile challenge
- 9th July – Whitstable Oysterman Triathlon
- 1st September – 5 Snowdonia Ultra participants
- March/April – 11 Brighton marathon runners signed up for 2024
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**
- Purchase a second Eva’s Angels holiday home or bigger home in 2024;
- Continue to work with hospitals and cancer charities;
- Expand the number of local attractions tickets to families staying in the caravan;
- Expand the online Eva’s Angels branded merchandise range with caps, running tops, cycle tops and branded hoodies;
- Continued online presence via @evasangelscharity on Instagram and Facebook. Link Twitter account to website
## **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:
- Select suitable accounting policies, and then apply them consistently;
- Observe the methods and principles in the Charities SORP;
- Make judgements and estimates that are reasonable and prudent;
- Prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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**
- Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectivities of the charity.
- Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
## **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:
- Grants and contract funding payments are recognised when receivable;
- Investment income is included when receivable.
## **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:
- Costs of generating funds comprise the costs associated with both the costs of attracting the income and those of providing the facilities to generate the income.
- Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
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:
- examine the accounts under section 145 of the 2011 Act;
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- to state whether particular matters have come to our attention.
## **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:
- to keep accounting records in accordance with section 386 of the Companies Act 2006; and
- to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or
(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