## **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 **|• The grant is used for a
purpose other than that
which has been agreed or
the purpose for which it was
awarded does not proceed
or;
• Part of the grant remains
unused when the activities
that the grant was intended
to fund have been
completed.
7.4 Monitoring visits by
representatives of the
foundation may be expected
during the period of a grant.
**Equal Opportunities**
8.1 The Charles Lewis Foundation
aims to ensure that all grant
applications that are eligible for
consideration within the
Foundation's grants criteria are
given equal consideration,
irrespective of gender, sexual
orientation, race, colour, ethnic
or national origin, or disability.| |---|---|---|---| |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 1 ## **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. 2 ## **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. 3 ## **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. 4 ## **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 5 ## **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: 1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. 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 6 ## **The Charles Lewis Foundation** ## **Statement of financial activities** ## **For the year ended 31 March 2025** |Note
**Income from:**
2
3
9
**Reconciliation of funds:**
**Total funds carried forward**
**Net movement in funds**
Total funds brought forward
**Net income for the year**
**Total expenditure**
Charitable activities
Donations and legacies
Grant Making
**Total income**
**Expenditure on:**|£
125,000
Unrestricted|£
-
Restricted|**2025**
**Total**
**£**
**125,000**
**125,000**
**109,508**
**109,508**
**15,492**
**15,492**
**50,199**
**65,691**|£
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. 7 **The Charles Lewis Foundation** ## **Balance sheet** ## **As at 31 March 2025** |Note
**Current assets:**
**Liabilities:**
7
9
Total unrestricted funds
Unrestricted income funds:
General funds
**The funds of the charity:**
Creditors: amounts falling due within one year
**Net current assets**
**Total net assets**
Cash at bank and in hand
**Total charity funds**|**£**
**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 8 **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. 9 **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| 10 **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. 11 **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. 12 **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.| 13 **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. 14 **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. 15 **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.| 16 **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. 17 **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| 18 **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**| 19 ## **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 5