2025-03-31-accounts - The Charles Lewis Foundation

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Trustees’ Annual Report for the period

From 04.04.24 Period start date To 31.03.25 Period end date

Charity name: The Charles Lewis Foundation

Charity registration number: 1179185

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	The promotion of such purpose of purposes as are exclusively charitable according to the laws of England and Wales as the charity may from time to time decide.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	The Charles Lewis Foundation particularly favours smaller charities where funding is required for a specific project and where small grants can have a big impact. TCLF especially supports charities which make good use of volunteers and have low running costs. The trustees look to support ongoing and new projects. Funding has been given to organisations which demonstrate charitable purpose and most funding has been directed to registered charities.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	Full account has been taken of the Charity Commissions’ general guidance on public benefit.

Additional information (optional) You may choose to include further statements where relevant about:

	SORP reference
Policy on grant making	Para 1.38	The Charles Lewis Foundation is a grant making charity supporting general charitable purposes. It is the policy of the Trustees to make grants to a wide range of charitable bodies as they,in their

discretion, think fit and make grants where they believe that their contribution will make a real difference. 2. Priorities for Support 2.1 The number of projects which can be supported is, of necessity, limited to the amount of funds available for distribution in any year. The Trustees have determined that the priorities for funding over the next years will be: • Young People • Health • Local Community • The Elderly • Animals 2.2 The priorities will be reviewed every year (or more often if deemed appropriate by the Trustees) and may be changed in accordance with the Trustees view of the most effective application of available funds at any point in time. 3. Principles

3.1 In awarding grants, the Trustees will apply the following principles:

Applications from any geographical area within the UK are eligible for consideration, regardless of nationality, culture or ethnic origin. Trustees will consider applications for grants that benefit people living outside the UK, but only if the charity that applies is registered in the UK.

3.2 All applications from previous recipients of grants or from previously unsuccessful applicants will be considered on merit alone, you can apply 12 months after receipt of a grant or an unsuccessful application.

3.3 The Foundation will not normally support applications for large national charities i.e. those with an annual income in excess of £1 million, or with over £5 million assets or charities dedicated to issues deemed by the Trustees to be already well funded within the UK. 3.4 The Trustees reserve the right to apply conditions to any grant. 3.5 The Trustees reserve the right to not approve any application if it determines that the resulting grant would not be charitable or would conflict with the foundations stated policies or damage its reputation. 4 Exclusions 4.1 The Trustees will not normally approve the use of the charity’s funds for purposes for which the government has a statutory responsibility to provide for. 5 Grant Application Process 5.1 All applications for grants should be completed in conjunction with this policy. 5.2 Applicants undertake to comply with our Terms and Conditions and by signing these and the Grant Application form, confirm all information provided is correct. 6 Assessment Process 6.1 All grant applications will be subject to initial assessment to ensure they meet the basic criteria for funding. Applicants must be prepared to provide such other information as the Trustees may reasonably require in order to assist them in their decision making. 6.2 Grants will be considered by the Trustees at their meetings, and they aim to contact all applicants informing them of the outcome of their application for funding within four months of the date of the application.

6.3 Applicants should note that as with many other charitable trusts, The Charles Lewis Foundation receives far more applications than it has funds to support. Even if a project fits within the criteria and priorities and a detailed assessment has been made, The Charles Lewis Foundation may still be unable to provide a grant. 6.4 The Trustees will not be obliged to provide an explanation to the applicant should their application be unsuccessful. 7 Monitoring and Publication 7.1 It is the policy of the Trustees to monitor all grants made. As a grant making charity we are keen to learn from the organisations and projects that we fund about the impact the funding has had. The arrangements for monitoring will vary according to the nature of the grant, but recipients are expected to: • Confirm that funding has been used for the purpose which has been agreed, within a year of the grant having been paid. • Give a written update on the project once completed. • Provide an update, showing current progress and stating reasons, if the project is delayed. 7.2 If the grant is payable in instalments, then payment of subsequent grant instalments will be dependent on satisfactory progress having been demonstrated and the Trustees reserve the right to withdraw the grant on receipt of unsatisfactory progress reports. 7.3 The Charity may require repayment of the grant if:

		8
Policy on social investment including program related investment	Para 1.38	N/A
Contribution made by volunteers	Para 1.38	Help with admin duties
Other

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	The Charity has made 52 grants this year between £500 and £10,000 across the following categories: YOUNG PEOPLE Good Memories project providing positive experiences such as birthday cakes and trips out. A trip to Bristol Zoo for children with mental health needs. Warehouse rent for a baby bank. An interactive farm visit for children with disabilities. A course for disadvantaged youth. Ocean Discoverability programme for maritime experiences. Specialised equipment for a secondary SEN school. The Giggle Doctor Programme. Youth theatre support for “Everybody’s Talking About Jamie.” Christmas & birthday presents for children in need. The Making Memories Programme for young carers. Daisy Players for blind students. Supermarket vouchers for families at Christmas. A monthly group for young brain injury survivors. Summer trip for 90 children. Hospital pyjama distributions. Life skills workshops for disabled youth. Summer party with Singing Hands. Core costs of a youth mental health charity. Equipment for children experiencing abuse, neglect and poverty. HEALTH Winter activity packs and meals for 80 children. Community palliative care home visits. Monthly mobile dental unit for the homeless. Booster Boxes for children with brain tumors. Services for young women with cancer. Bikes/trikes for children with cancer. Volunteer project costs. Bike experience day.

Staff costs for Steering Group. Half the cost of the MACS newsletter. Support for young people with MS. Germ Cell Cancer education. Zip World activity for bereaved men. THE ELDERLY Specialist tableware for independence. Gardening project for dementia. Tramper vehicle replacement. Christmas hampers and meals for people with dementia. Bridgend Buddies project continuation. Chair-based exercise tutor. Volunteer recruitment. Creative writing and music tutors. Memory Activity Group for dementia support. LOCAL COMMUNITY Building repairs for a Jewish community centre. Costs during refurbishment closures. Audio/visual equipment at a Pavilion. Essential item care packages and pantry supplies. A new Dolphin boat for disabled people. New swimming lane dividers. Marketing assets for Clean Up hubs. OTHER Camera and AV equipment for wheelchair rugby. ANIMALS Housing and veterinary scales for an exotic animal rescue centre.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against objectives set	Para 1.41
Performance of fundraising activities against objectives set	Para 1.41
Investment performance against objectives	Para 1.41

Other

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	As reserves are not held there is not a reserves policy.
Amount of reserves held	Para 1.22	£0
Reasons for holding zero reserves	Para 1.22	Reserves are not needed as the charity has no overheads
Details of fund materially in deficit	Para 1.24	N/A
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	N/A

Details of fund materially in deficit Para 1.24 Explanation of any uncertainties about the charity continuing as a going concern Para 1.23	Details of fund materially in deficit Para 1.24 Explanation of any uncertainties about the charity continuing as a going concern Para 1.23	N/A N/A
Additional information (optional) You may choose to include further statements		where relevant about:
The charity’s principal sources of funds (including any fundraising)	Para 1.47	Funding comes annually by means of a donations from Mrs M A Koppel, the sister of the late Charles Lewis
Investment policy and objectives including any social investment policy adopted	Para 1.46
A description of the principal risks facing the charity	Para 1.46	Funding no longer being given by Mrs M A Koppel
Other

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Trust Deed
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	Trust
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Should additional trustees be required they will be appointed by the existing trustees

Additional information (optional) You may choose to include further statements where relevant about:


Policies and procedures adopted for the induction and training of trustees	Para 1.51
The charity’s organisational structure and any wider network with which the charity works	Para 1.51
Relationship with any related parties	Para 1.51
Other

Reference and Administrative details

Charityname	The Charles Lewis Foundation
Other name the charityuses
Registered charitynumber	1179185
Charity’s principal address	Unit 4, Diamond Business Centre, Holland Road, Oxted, Surrey RH8 9BQ

Names of the charity trustees who manage the charity

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee(if any)
	Della Skeates			Della Skeates/Geoff Lewis
	Geoff Lewis			Della Skeates/Geoff Lewis

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets	N/A
held in this capacity
Name and objects of the	N/A
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects
Details of arrangements for	N/A
safe custody and
segregation of such assets
from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of	Name	Address
adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

N/A

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signed on behalf of t Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date	he charitys trustees	he charitys trustees

	Della Skeates	Geoff Lewis

	Trustee	Trustee
	01.08.25
	01.08.25

The Charles Lewis Foundation

Charity Registration No. 1179185

Report and Unaudited Financial Statements Year ended 31 March 2025

The Charles Lewis Foundation

Status: Charity registration no.: 1179185 The Trust's governing document is its Trust deed Registered Office: Unit 4 Diamond Business Centre Holland Road Oxted, Surrey RH8 9BQ Trustees: Della Skeates Geoffrey Charles Lewis Bankers: HSBC UK 69 High Street Sevenoaks Kent TN13 1LB Independent examiner: Shruti Soni FCCA FCIE Shruti Soni Ltd Chartered Certified Accountants 117A St. John's Hill Sevenoaks TN13 3PE

The Charles Lewis Foundation

Trustees' Report for the year ended 31 March 2025

The Trustees have pleasure in presenting their Annual Report and Financial Statements for the year ended 31 March 2025.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Charles Lewis Foundation is a charity, registered in England and governed by a Trust Deed dated 13th July 2018.

In accordance with the governing document, there shall be not less than two Trustees at any time. Trustees are appointed by the Appointing Trustee, having regard to the skills, knowledge and experience needed for the effective administration of the Charity. There are no staff employed to keep operating costs to a minimum.

STATEMENT ON PUBLIC BENEFIT

The objectives and activities, and achievement and performance sections of this report clearly set out the activities which the charity undertakes for the public benefit. The Trustees confirm that they have complied with the duty in section 4 of the Charities Act 2006 to have due regard to public benefit guidance published by the Commission in determining the activities undertaken by the charity.

RISK MANAGEMENT

The Trustees have reviewed the major and financial risks that impact on the work of the charity. The systems that have been established enable the Trustees to review and take necessary steps to lessen these risks.

OBJECTIVES AND ACTIVITIES

The promotion of such purpose or purposes as are exclusively charitable according to the laws of England and Wales as the charity may from time to time decide.

The Charles Lewis Foundation particularly favours smaller charities where funding is required for a specific project and where small grants can have a big impact. TCLF especially supports charities which make good use of volunteers. The trustees look to support ongoing and new projects.

Funding has been given to organisations which demonstrate charitable purpose and most funding has been directed to registered charities.

There are no staff employed to keep operating costs to a minimum.

ACHIEVEMENT AND PERFORMANCE

The Charity has made 52 grants this year between £500 and £10,000 across the following categories:

YOUNG PEOPLE

Good Memories project - an ongoing project that provides positive experiences for their residents, such as & including birthday cakes, celebratory meals and trips out.

Full costs for a trip to Bristol Zoo for 10 children with mental health needs.

Funding towards the cost of the rent of a warehouse used by a baby bank.

The cost of a trip to an interactive farm to enable the children with disabilities to engage directly with animals.

The Charles Lewis Foundation

Trustees' Report for the year ended 31 March 2025

Funding the costs of one course for disadvantaged young people to see hope in their future.

Towards the costs of the Ocean Discoverability programme for the young people they support to experience sailing and other maritime activities.

Funding towards various items of specialised equipment for a secondary SEN school in Upper Norwood London.

Funding towards the cost of the Giggle Doctor Programme.

Financial assistance for a youth theatre group with the staging of Everybody's Talking About Jamie.

To purchase Christmas & birthday presents for children in need.

Part of the costs of the Making Memories Programme which provides young carers the chance to experience new things and make special memories with new friends and make sure their voices are heard.

Daisy Player for their young blind students to aid them in learning.

Supermarket vouchers for families in need at Christmas.

Provision of a monthly young persons group for brain injury surviors for 1 year.

Cost of summer trip to cover coaches & spending money of £5 for 90 children.

Pyjama distributions for one hospital location for one year.

Activity costs for skills workshop to hel young people with a range of physical and cognitive disaabilities learn vital life skills to help them tranistion into adulthood.

Cost of summer party with Singing Hands.

Funding towards to the core costs of a young people's mental health charity.

Replacement of core activity equipment for children who are experienceing abuse, neglect and poverty.

HEALTH

Providing winter holiday activity packs for 80 children & a nutritional dinner for 80 children over 4 days.

Funding for four Community Palative Care home visits and some other organisational overheads.

Continuation of the monthly mobile dental unit coming into Crawley Open House to provide those there with much needed dental treatment.

To cover the cost of 15 Booster Boxes for children with brain tumors & their siblings.

Funding towards extending services for young women diagnosed with cancer to Frimley Park Hospital.

Funding of 2 lightweight bikes or trikes for children with cancer.

To go towards the annual project costs including their volunteer costs.

Towards the cost of a bike experience day.

Towards staff costs for 10 sessions of The Steering Group.

Half the costs of the MACS newsletter that goes out to circa 1000 people.

Costs towards fundraising gap to enable support to newly diagnosed and young people with MS.

Education and awareness programme for Germ Cell Cancer which is a rare cancer typically affecting 1635 year olds.

Funding for the Zip World activity on an August Weekender trip for bereaved men.

The Charles Lewis Foundation

Trustees' Report for the year ended 31 March 2025

THE ELDERLEY

Specialist melamine bowls, plates and cups to allow residents to maintain independence for as long as possible when enjoying meals.

Enhancing Scotswood Garden with a gardening for dementia project.

Part of the cost of replacing a Tramper vehicle.

Christmas Project for those living with dementia in the community - including a personalised Christmas hamper that included festive treats & gifts, a delicious Christmas dinner & festive entertainment.

To go towards the costs to continue running the Bridgend Buddies project for another year which reduces isolation and depression for older people in their community.

Tutor costs for chair based exercise classes for 1 year.

Volunteer recruitment costs.

Costs for a creative writing tutor.

Artist costs and new instruments.

The cost of Memory Activity Group for people living with dementia and those who support them.

LOCAL COMMUNITY

Assisting with urgent building repairs for their thriving community centre that caters for all ages from the orthodox Jewish community.

Funding towards for costs during the closure period whilst the centre is having refurbishments done.

Part funding of audio & visual eupiment at the Pavilion.

Towards the cost of the essential item care packages and the cost of keeping the pantry stocked up for families in need of financial support.

Part of the costs of the new Dolphin boat that takes disabled people of all ages around Poole Harbour and up to Wareham.

New swimming lane dividers to replace old ones that are no longer usable.

Marketing assets for 3 Clean Up hubs in Thanet.

OTHER

New camera equipment, tripod and bluetooth speakers to be used at the wheelchair rugby training sessions.

ANIMALS

Housing and veterinary scales for an exotic animal rescue centre.

The Charles Lewis Foundation

Trustees' Report for the year ended 31 March 2025

FINANCIAL REVIEW

The trustees of the foundation do not feel the need for a reserves policy currently as the main activity is grant making and no commitment is made unless funds are available first.

Funding comes annually by means of a donation from Mrs A Koppel, the sister of the late Charles Lewis. Total income and expenditure during the year were £125,000 (2024: £125,000) and £109,508 (2023: £126,576) respectively leaving a net income at the end of the year of £15,492 (2023: net expenditure £1,576).

S tatement of Trustees' Responsibilities

The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In preparing these financial statements, the trustees are required to:

a) select suitable accounting policies and apply them consistently;

b) observe the methods and principles in the Charities SORP;

c) make judgments and accounting estimates that are reasonable and prudent;

d) state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

e) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Trust will continue in operation.

The Trustees are responsible for keeping proper accounting records that are sufficient to show and explain the Trust's transactions and disclose with reasonable accuracy at any time the financial position of the Trust and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the Trustees on 25th July 2025 and signed on their behalf by

Signed _____ (Trustee)

Name ______ Della Skeates

Independent Examiner’s Report to the Trustees of The Charles Lewis Foundation

I report on the financial statements of the Trust for the year ended 31 March 2025 as set out on pages 7 to 18.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do 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 examination

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.

Shruti Soni FCCA FCIE Date: 28 July 2025 Shruti Soni Ltd ● Chartered Certified Accountants 117A St. John's Hill, Sevenoaks TN13 3PE

The Charles Lewis Foundation

Statement of financial activities

For the year ended 31 March 2025

£ 125,000 Unrestricted	£ - Restricted	£ 125,000 Unrestricted	2024 Total £ £ - 125,000 - 125,000 - 126,576 - 126,576 - (1,576) - (1,576) - 51,775 - 50,199 Restricted	2024 Total £ £ - 125,000 - 125,000 - 126,576 - 126,576 - (1,576) - (1,576) - 51,775 - 50,199 Restricted
125,000	-	125,000	-	125,000
109,508	-	126,576	-	126,576
109,508	-	126,576	-	126,576
15,492	-	(1,576)	-	(1,576)
15,492 50,199	- -	(1,576) 51,775	- -	(1,576) 51,775
65,691	-	50,199	-	50,199

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 10 to the financial statements.

The Charles Lewis Foundation

Balance sheet

As at 31 March 2025

£ 66,669	2025 £ 65,691	£ 51,177	2024 £ 50,199
66,669 978		51,177 978
65,691		50,199
	65,691		50,199
	65,691		50,199

	65,691		50,199

The financial statements were approved and authorised for issue by the Board on 25th July 2025.

Signed on behalf of the board of trustees

Signature

DELLA SKEATES

Name Trustee

The Charles Lewis Foundation

Notes to the financial statements

For the year ended 31 March 2025

1 Accounting policies

a) Basis of preparation

The financial statements 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 (FRS 102) (effective 1 January 2019) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the 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 2019) - (Charities SORP FRS 102) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

The charity is a Foundation registered with the Charity Commission. The registered office address is given in the charity information page.

b) Public benefit entity

The Foundation meets the definition of a public benefit entity under FRS 102.

c) Going concern

The Trustees consider that there are no material uncertainties about the Foundation's ability to continue as a going concern.

Key judgements that the Trust has made which have a significant effect on the accounts include estimating accrued income for gift aid claim.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

d) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

e) Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

The Charles Lewis Foundation

Notes to the financial statements

For the year ended 31 March 2025

1 Accounting policies (continued)

f) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Costs of raising funds relate to the costs incurred by the Foundation in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose
Expenditure on charitable activities includes the costs of Grant Making undertaken to further the purposes of the charity and their associated support costs. Grants payable are recognised in the SOFA when they are approved by the Trustees and recipient has been informed.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

g) Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising currently the cost of independent examination, is apportioned to Grant Making activity in full.

h) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

i) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Cash balances exclude any funds held on behalf of service users.

j) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

2 Income from donations and legacies

Donation receivable Gift aid receivable	Unrestricted £ 100,000 25,000 125,000	£ - - - Restricted	2025 total Total £ 100,000 25,000 125,000	2024 Total £ 100,000 25,000
				125,000

The Charles Lewis Foundation

Notes to the financial statements

For the year ended 31 March 2025

3 Analysis of expenditure

Grants payable Grants returned Independent examination Sundry expense Bank Charges Support costs Total expenditure 2025 Total expenditure 2024	Cost of raising funds £ - - - - - - -	Charitable activity	Support costs £ - - 978 928 60 1,966 (1,966) - -	2025 Total £ 107,542 - 978 928 60 109,508 - 109,508 126,576	2024 Total £ 140,186 (14,750) 1,080 - 60
		Grant making £ 107,542 - - - - 107,542 1,966 109,508 126,576
					126,576 -
					126,576

All expenditure in 2024 and 2025 was unrestricted.

Grants returned include grants paid back to the charity where grants previously made were not fully spent on what they had been awarded for.

The Charles Lewis Foundation

Notes to the financial statements

For the year ended 31 March 2025

4 Grant making

Acheinu Cancer Support Alice Cross Community Centre Bentley Beginnings Bollington Community Association (Bridgend Centre) BOOM Theatre Caring Together Children's Hospital Pyjamas Cleanup UK CoActive Arts Contact Hostel Crawley Open House Cyclists Fighting Cancer Dearne Valley Venture ExeAccess Families United Network Friends of Jubilee Pool Green Wrythe School Headway Surrey Hope's Place In Charley's Memory Leeds Childrens Charity Linden Lodge Charitable Trust London Wheelchair Rugby Club Love Squared MACS Make Them Smile Grants to institutions	2025 £ 4,640 MammaKind 1,020 Master Park Pavilion Charity 2,250 Memories Are Golden 2,000 MHA 3,344 MyTime Young Carers 360 Nature Nook 1,000 Ner Yisrael Educational Trust 900 Nightingale Hammerson 750 Oscar's Paediatric Brain Tumour Charity 3,000 PSDS 5,000 Reminiscence Learning 1,000 Scotswood Garden 2,000 Shift.MS 2,000 Solent Sharks 1,080 Spread Some Sunshine 960 St Raphael's Hospice 1,500 Step by Step London 1,741 Strong Men 1,250 Sunshine Wishes Children's Charity 1,000 The Bike Experience 2,772 The Friend's of Dolphin 375 The Island Trust 2,000 The Robin Cancer Trust 600 Theodora Children's Charity 1,500 Time to Talk Befriending 2,500 Victoria's Promise 46,542 At the end of the year	2025 £ 2,000 10,000 1,650 2,520 3,000 3,450 2,000 2,500 3,015 1,200 1,365 2,500 2,500 1,100 5,000 500 1,500 2,310 1,000 1,000 1,000 1,454 1,500 1,000 936 5,000
		61,000 107,542

Funding has been given to organisations which demonstrate charitable purpose and most funding has been directed to registered charities.

Acheinu Cancer Support

Alice Cross Community Centre

Bentley Beginnings

Bollington Community Association (Bridgend Centre)

BOOM Theatre

Caring Together

Providing winter holiday activity packs for 80 children & a nutritional dinner for 80 children over 4 days.

Artist costs and new instruments.

Cost of summer trip to cover coaches & spending money of £5 for 90 children.

To go towards the costs to continue running the Bridgend Buddies project for another year which reduces isolation and depression for older people in their community.

Financial assistance for a youth theatre group with the staging of Everybody's Talking About Jamie.

Costs for a creative writing tutor.

The Charles Lewis Foundation

Notes to the financial statements

For the year ended 31 March 2025

the year ended 31 March 2025
Children's Hospital Pyjamas	Pyjama distributions for one location for one year.
Cleanup UK	Marketing assets for 3 Clean Up Hubs in Thanet.
CoActive Arts	Towards staff costs for 10 sessions of The Steering Group.
	Good Memories project - an ongoing project that provides positive
Contact Hostel	experiences for their residents, such as & including birthday cakes,
	celebratory meals and trips out.
Crawley Open House	Continuation of the monthly mobile dental unit coming into Crawley Open House to provide those there with much needed dental treatment.
Cyclists Fighting Cancer	Funding of 2 lightweight bikes or trikes for children with cancer.
Dearne Valley Venture	Funding towards for costs during the closure period whilst the centre is having refurbishments done.
ExeAccess	Part of the cost of replacing their Tramper vehicle.
	Activity costs for skills workshop to hel young people with a range of
Families United Network	physical and cognitive disaabilities learn vital life skills to help them
	tranistion into adulthood.
Friends of Jubilee Pool	New lane dividers to replace old ones that are no longer usable.
Green Wrythe School	Supermarket vouchers for families in need at Christmas.
Headway Surrey	Provision of a monthly young persons group for brain injury surviors for 1 year.
Hope's Place	Funding the costs of one course for disadvantaged young people to see hope in their future.
In Charley's Memory	Funding towards to the core costs of thie young people's mental health charity.
Leeds Childrens Charity	Replacement of core activity equipment for children who are experienceing abuse, neglect and poverty.
Linden Lodge Charitable Trust	Daisy Player for their young blind students to aid them in learning.
London Wheelchair Rugby Club	To go towards the annual project costs, with £2,000 covering their volunteer costs.
Love Squared	Full costs for a trip to Bristol Zoo for 10 children with mental health needs.
MACS	Half the costs of their newsletter that goes out to circa 1000 people.
Make Them Smile	Funding towards various items of specialised equipment for a secondary SEN school in Upper Norwood London.
MammaKind	Funding towards the cost of the rent of their warehouse for this baby bank.
Master Park Pavilion Charity	Part funding of audio & visual eupiment at the Pavilion.
	Christmas Project for those living with dementia in the community -
Memories Are Golden	including a personalised Christmas hamper that included festive treats
	& gifts, a delicious Christmas dinner & festive entertainment.
MHA	Tutor costs for chair based exercise classes for 1 year.

The Charles Lewis Foundation

Notes to the financial statements

For the year ended 31 March 2025

MyTime Young Carers

Nature Nook

Ner Yisrael Educational Trust

Nightingale Hammerson

Oscar's Paediatric Brain Tumour Charity

PSDS

Reminiscence learning

Scotswood Garden

Shift.MS

Solent Sharks

Spread Some Sunshine St Raphael's Hospice

Step by Step London

Strong Men

Sunshine Wishes Children's Charity The Bike Experience

The Friend's of Dolphin

The Island Trust

The Robin Cancer Trust Theodora Children's Charity Time to Talk Befriending

Victoria's Promise

Part of the costs of the Making Memories Programme which provides young carers the chance to experience new things and make special memories with new friends and make sure their voices are heard.

Housing and veterinary scales for an exotic animal rescue centre.

Assisting with urgent building repairs for their thriving community centre that caters for all ages from the orthodox Jewish community.

Specialist melamine bowls, plates and cups to allow residents to maintain independence for as long as possible when enjoying meals. To cover the cost of 15 Booster Boxes for children with brain tumors & their siblings.

Cost of summer party with Singing Hands.

The cost of Memory Activity Group for people living with dementia and those who support them.

Enhancing Scotswood Garden with a gardening for dementia project.

Costs towards fundraising gap to enable them to support newly diagnosed and young people with MS.

New camera equipment, tripod and bluetooth speakers to be used at the wheelchair rugby training sessions.

To purchase Christmas & birthday presents for children in need.

Funding for four Community Palative Care home visitsand some other organisational overheads.

The cost of a trip to an interactive farm to enable the children with disabilities to engage directly with animals.

Funding for the Zip World activity on an August Weekender trip for bereaved men.

Towards the cost of the essential item care packages and the cost of keeping the pantry stocked up for the families they support.

Towards the cost of a bike experience day.

Part of the costs of the new Dolphin boat that takes disabled people of all ages around Poole Harbour and up to Wareham.

Towards the costs of their Ocean Discoverability programme for the young people they support to experience sailing and other maritime activities.

Education and awareness programme for Germ Cell Cancer which is a rare cancer typically affecting 16-35 year olds.

Funding towards the cost of their Giggle Doctor Programme.

Volunteer recruitment costs.

Funding towards extending services for young women diagnosed with cancer to Frimley Park Hospital.

The Charles Lewis Foundation

Notes to the financial statements

For the year ended 31 March 2025

4 Grant making (continued)

Aspierations Be Free Young Carers Bentley Beginnings Blesma Bramber Bakehouse Bromley Brighter Beginnings Caring For Life CHECT Children's Heart Federation Children's Hospital Pyjamas Christel House Clean Up UK Crackerjacks Crawley Open House Criminon Croydon Refugee Day Centre Emmie's Kitchen ENYP FetLor Youth Club Green Wrythe Primary School Guy's Gift Heart Cells Foundation Helpful Hounds Hour Community (PB) iChoosefreedom Jigsaw Southeast Grants to institutions	2024 £ 2,000 Keston PTA 5,000 Kinetic Science 5,000 Life Education Wessex (PB) 1,500 MACS 1,646 Magical Taxis 1,000 MHA Communities 1,000 Mosaic LGBT+ 4,000 MYTI Youth Club 2,319 On Course Foundation 3,000 Read for Good 1,500 Sal's Shoes (PB) 1,341 Spencer Dayman 1,250 Spread Some Sunshine (PB) 1,000 St Raphaels 929 Stripey Stork 2,500 Stripey Stork 3,000 Surrey Drug & Alcohol Care 2,985 The Bike Experience 2,000 The Chartwell Cancer Trust 2,000 The Marina Indoor Bowling Club 2,000 The Rotary Club of Brighouse 2,500 Time to Talk Befriending 9,806 Tourette Syndrome UK 1,000 We Are Beams 2,000 Wipe Away Those Tears 5,000 67277 At the end of the year	2024 £ 5,000 1,674 2,000 1,637 6,000 1,470 1,000 4,000 10,500 2,000 1,500 5,000 2,000 500 2,500 1,000 1,304 1,500 4,500 1,130 7,500 1,500 2,000 1,195 4,499
		72909 140,186

All the above grants were paid to institutions - 2024

Aspierations

Be Free Young Carers

Bentley Beginnings

Blesma

Bramber Bakehouse

Funding towards a new website which will promote their e-learning course “Introduction to Neurodiversity” and their pioneering online platform to help autistic candidates in to work.

Trips for young carers, some local & some further afield, specifically towards transport costs, providing 12 coaches for 12 trips for 240 carers.

Cost for two trips for the young people the organisation supports - one in the summer (beach) & one in October to a theme park & for fireworks.

Funding towards the costs of garden maintenance and/or garden adaptions for Blesma members based in the South of England.

1 month's salary for a Project Coordinator.

The Charles Lewis Foundation

Notes to the financial statements

For the year ended 31 March 2025

the year ended 31 March 2025
Bromley Brighter Beginnings	School uniform for families in need, including blazers, shirts, trousers etc. and vouchers for school shoes and school supplies.
	Funds to improve the facilities in the Growers Garden where
	beneficiaries grow their own fruit & vegetables, and provide useful
Caring For Life	additions which will be utilised for years to come, whilst enabling us to
	further enhance our care and support of acutely vulnerable and at-risk
	individuals in and around Leeds.
	Towards the costs of our support work with children, teenagers and
CHECT	young people, adults and families whose diagnoses of RB cause lifelong
	challenges.
Children's Heart Federation	100 Molly's Dollies.
Children's Hospital Pyjamas	For 375 pairs of pyjamas to poorly and disadvantaged children and young people in hospitals, hospices and refuges across the UK.
Christel House	Funding for half a scholarship for one student for one year at Christel House.
Clean Up UK	Funding for equipment - 40 sets of litter picking equipment.
Crackerjacks	For a young boy, aged 6 who has Mowat-Wilson Syndrome, funding for the purchase a Specialist Buggy with Accessories.
	Dentaid will come in for 6 monthly 4-5 hour sessions to offer
Crawley Open House	screenings, advice and dental care for the organisation that supports
	the homeless, they will support 25-30 patients.
Criminon	Supporting 10 offenders with life changing distance-learning courses.
Croydon Refugee Day Centre	Family Support Project, specifically supplying uniform/vouchers for uniform for those families that need them.
Emmie's Kitchen	To cover the cost of one months take away and snack bags for parents who have children in hospital.
	Urban Community Garden project. The project grows fruit & vegetables
	that help their food poverty initiatives, creates sustainable ways to
ENYP	source food and provides education for households to be able to do it
	for themselves too. This helps reduce food costs, but has mental health
	and physical health benefits.
FetLor Youth Club	Towards the cost of their Outward-Bound residential weeks for the young people they support.
Green Wrythe Primary School	Supporting 10-20 families who are impacted severely by the cost of living with £100-£200 worth of vouchers.
Guy's Gift	Bereavement Counselling for Children and Young People. A group programme for up to 15 children.
	To fund the pioneering research and development of a revolutionary life
Heart Cells Foundation	saving treatment that uses a patient's own stem cells to repair their
	damaged heart and make this treatment available to all on the NHS.
Helpful Hounds	Costs for a new assistance dog.
Hour Community (PB)	Towards the Men's & Ladies Shed Project, specifically for tools & equipment.
iChoosefreedom	Replacement of a television in their communal area.

The Charles Lewis Foundation

Notes to the financial statements

For the year ended 31 March 2025

Activity days/Social events for parents & siblings who have suffered Jigsaw Southeast bereavement. Keston PTA Part of the cost of replacing a school running track that was damaged. Lab in a Library Project, teaching science, maths & IT, funding for Kinetic Science almost 2 sessions. Healthy Living School Workshops, funding will provide 11 days of Life Education Wessex (PB) workshops, benefitting approx 1,140 children. Funding for one persfon for a trip to Sicily (for 8 peoplein total) who MACS have been born without eyes or underdeveloped eyes, often this will be their first trip abroad, for 6 days. Cost for 1 person. Sponsorship of 4 taxi for Children's Magical Taxi Tour to Disneyland Magical Taxis 2024. Holiday from Home weekly activity for members that can't go on the MHA Communities annual holiday, themed to different destinations once a week for 6 weeks. Funding towards the travel costs for their Summer 2023 trip for 21 Mosaic LGBT+ young people & 6 team members. Operational costs to ensure they can keep on opening every week and MYTI Youth Club during the school holidays. Full costs for their employment programme - including work experience On Course Foundation placements, insight workshops, voluntary employment & supporting people with getting industry based qualifications in the golf industry. Read for Good Part funding for the supply of books to one of their hospitals for a year. Funding towards the purchase of school shoes, PE trainers and wellies Sal's Shoes (PB) for children who can't afford to buy them. Spencer Dayman Meningitis vaccine study. Siblings Club - to provide days out, events & fun activities for siblings Spread Some Sunshine (PB) of terminally ill children. St Raphaels 25 TENS Machines to help patients with pain. Stripey's School Days Project - to purchase practical items for school Stripey Stork required by the organisation's beneficiary families. Stripey Stork Santa Stork - towards the cost of purchasing gifts and wrapping paper. Surrey Drug & Alcohol Care Group counselling sessions via Zoom for 8 people for 8 weeks. Bike experience days for people disabled through injury or illness. An The Bike Experience opportunity to learn or re-learn to ride a motorcycle. Our funding will cover the hire cost of the race track for the day for 6 riders. To fund an expert team (videographer, animator and project manager) The Chartwell Cancer Trust to produce a series of films & animations dedicated to Cancer treatments.

The Charles Lewis Foundation Notes to the financial statements

For the year ended 31 March 2025

A retrospective grant towards lighting sensors to save on electricity in a The Marina Indoor Bowling Club bowls club. The Rotary Club of Brighouse Funding towards the cost of a specialist wheelchair. A party for their volunteers and scheme members to celebrate Time to Time to Talk Befriending Talk Befriending's 10th anniversary. Food, cards, vouchers, gifts, postage etc. Tourette Syndrome UK Towards costs of their TICfest & TEENfest. Items for refurbishment of a sensory room, specifically a musical hand We Are Beams wall. Funding of a specialist car seat for 17 month old little girl with cerebral Wipe Away Those Tears palsy left sided hemiplegia, hypertonia and dysphagia with physical impairments, motor function difficulties and involuntary movements.

5 Related party transactions

There are no related party transactions to disclose for 2025 (2024: nil).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

Key management personnel are the Trustees of the charity. The Charity does not employ any staff. The trustees take part in the day to day running and management of the Charity.

The charity trustees were not paid or received any other benefits from employment with the charity in the year. No charity trustee received payment for professional or other services supplied to the charity. No charity trustee received payment or reimbursement of travel and subsistence costs incurred by members relating to attendance at meetings of the trustees.

6 Taxation

The Trust is exempt from corporation tax as all its income is charitable and is applied for charitable

7 Creditors: amounts falling due within one year

Accruals	2025 £ 978	2024 £ 978
	978	978

8 Analysis of net assets between funds

Analysis of net assets between funds
Net current assets Net assets at the end of the year	Total funds £ £ 65,691 65,691 65,691 65,691 2025 General unrestricted		General unrestricted Total funds £ £ 50,199 50,199 50,199 50,199 2024
	65,691	65,691	50,199	50,199

The Charles Lewis Foundation

Notes to the financial statements

For the year ended 31 March 2025

9 Movements in funds

Movements in funds
General funds General funds Unrestricted funds: Unrestricted funds: Total funds Total funds Movements in funds	At 1 April 2024 £ 50,199	Incoming resources & gains £ 125,000	Outgoing resources & losses £ (109,508)	Transfers £ -	At 31 March 2025 £ 65,691
	50,199	125,000	(109,508)	-	65,691
	At 1 April 2023 £ 51,775	Incoming resources & gains £ 125,000	Outgoing resources & losses £ (126,576)	Transfers £ -	At 31 March 2024 £ 50,199
	51,775	125,000	(126,576)	-	50,199

The Charles Lewis Foundation

Trustees' Report for the year ended 31 March 2025

FINANCIAL REVIEW

The trustees of the foundation do not feel the need for a reserves policy currently as the main activity is grant making and no commitment is made unless funds are available first.

S tatement of Trustees' Responsibilities

In preparing these financial statements, the trustees are required to:

a) select suitable accounting policies and apply them consistently;

b) observe the methods and principles in the Charities SORP;

c) make judgments and accounting estimates that are reasonable and prudent;

d) state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

e) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Trust will continue in operation.

This report was approved by the Trustees on 25th July 2025 and signed on their behalf by

Signed _____ (Trustee)

Name ______ Della Skeates