The Charles Lewis Foundation │ Trustees’ Annual Report For the year ended 31 March 2026 ## **The Charles Lewis Foundation** ## **Trustees’ Report and Financial Statements** For the year ended 31 March 2026 The Charles Lewis Foundation │ Trustees’ Annual Report For the year ended 31 March 2026 ## **The Charles Lewis Foundation | Trustees' Annual Report 2025–26** ## **Trustees' Annual Report** Period: 01 April 2025 to 31 March 2026 |**Charity Name**|The Charles Lewis Foundation| |---|---| |**Status**|The Trust's governing document is its Trust Deed| |**Registration Number**|1179185| |**Principal Address**|Unit 4, Diamond Business Centre, Holland Road, Oxted, Surrey RH8 9BQ| |**Trustees**|Della Skeates, Geoff Lewis| |**Independent Examiner**|Shruti Soni FCCA FCIE
Shruti Soni Ltd
Chartered Certified Accountants
117A St. John's Hill, Sevenoaks TN13 3PE| ## **Structure and Management** The Charles Lewis Foundation is constituted as a Trust, governed by a Trust Deed dated 13th July 2018. Should additional trustees be required, they are appointed by the existing trustees. Volunteers assist with administrative duties. ## **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. ## **Activities and Objectives** The Charles Lewis Foundation is a grant-making charity supporting general charitable purposes. In order to maximise impact and ensure the responsible management of the Foundation's resources, the Trustees have determined that the Foundation will focus on making a smaller number of grants each year, targeting organisations where their contribution will make a meaningful, sustainable and measurable difference. The Foundation particularly favours smaller charities and organisations which make good use of volunteers, have low running costs, and do not have substantial financial resources or reserves. The Trustees consider the size, financial position and funding profile of each applicant to ensure that a grant from the Foundation would represent meaningful impact. The Trustees look to support both ongoing and new projects across the following priority areas: 1 The Charles Lewis Foundation │ Trustees’ Annual Report For the year ended 31 March 2026 - Young People - Health - Local Community - The Elderly - Animals Most funding is directed to registered charities, though applications from any geographical area within the UK are eligible for consideration regardless of nationality, culture or ethnic origin. Full regard has been had to the Charity Commission's guidance on public benefit. 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. 2 The Charles Lewis Foundation │ Trustees’ Annual Report For the year ended 31 March 2026 ## **Achievements and Performance** The Charity made grants this year across the following categories. A refund of £2,310 was received from StrongMen in respect of a cancelled trip. ## **Young People** |**Organisation**|**Purpose**|**Amount**| |---|---|---| |126th Birmingham Scouts|Replacement camping equipment for the Scout group.|£900| |ABC – Assisting Berkshire Children
to Read|Capital costs covering book bags, boxes, books and
games to support children's literacy.|£1,000| |Abby's Heroes|Three months of pizza deliveries providing meals and
comfort to seriously ill children and their families.|£2,000| |Bentley Beginnings|Summer trip to the seaside for disadvantaged children.|£2,250| |Chris Aked Foundation|Funding five memory-making experiences for families
affected by cancer, including trips to Legoland, Alton
Towers, Mamma Mia the Musical and The Lion King.|£3,000| |Croydon Refugee Day Centre|Monthly £16 food vouchers for 15 children under 11
living in asylum hostels, for one year.|£2,880| |Kate Tullet|Art classes for vulnerable young people.|£5,460| |Linden Lodge|Funding a replacement coffee machine for the school
café at Linden Lodge, which is operated entirely by the
pupils themselves.|£2,638.80| |Linden Lodge|Towards the Woodlarks Summer 2026 Camping Trip
for young blind and visually impaired students.|£2,500| |Linden Lodge|Full refurbishment of the gym and fitness centre at
Linden Lodge School for blind and visually impaired
young people (paid in four instalments).|£25,000| |Make a Difference Leadership
Foundation|Psychosocial support for scholars.|£2,500| |Make Them Smile|Purchasing an Acheeve Learning Station, sensory
equipment, Eye Gaze Communication System and
specialist seating for a SEN school.|£7,000| |React|Funding two pieces of essential specialist equipment
for terminally ill toddlers, both aged two, whose
families could not access the items through statutory
services.|£2,845.70| |Spread Some Sunshine|Teddy bears, days out and colour, music and light
therapy for children in need.|£6,275| |The Garden Classroom|Waterproof clothing and essential camping items for
outdoor learning activities.|£2,000| |Their Voice|20 educational rucksacks for young people in need.|£2,104.50| 3 The Charles Lewis Foundation │ Trustees’ Annual Report For the year ended 31 March 2026 ## **Young People & Health** |**Organisation**|**Purpose**|**Amount**| |---|---|---| |Chartwell Cancer Trust|Funding of a patient monitor for young cancer patients.|£6,684| |MACS|Purchasing of laptops for young people and families
affected by limb difference.|£4,400| |Magical Taxis|4 taxis for the 2025 trip to Disneyland Paris for children
with serious health conditions.|£6,000| |Magical Taxis|4 taxis for the 2026 trip to Disneyland Paris for children
with serious health conditions.|£7,000| ## **Health** |**Organisation**|**Purpose**|**Amount**| |---|---|---| |Heart Cells Foundation|Funding of heart failure treatment using patients' own
stem cells.|£5,000| |Kids Cancer Charity|Funding ten Surrey families — including two from
Oxted — with desperately needed respite breaks on
the Welsh coast.|£5,000| |Omega|Funding the recruitment and training of 30 new
volunteers for Omega’s Chatterbox telephone
befriending programme, which provides weekly
supportive calls to profoundly isolated people across
the UK.|£3,000| |St Raphael's Hospice|Part funding of new syringe drivers for palliative care.|£500| |Surrey Drug & Alcohol Care|Funding towards the Telephone Counselling Service
supporting people in Surrey affected by alcohol, drug
dependency and domestic violence.|£1,500| ## **The Elderly** |**Organisation**|**Purpose**|**Amount**| |---|---|---| |Memories Are Golden|Christmas hampers and festive meals for people living
with dementia in the community.|£2,660| ## **Local Community** |**Organisation**|**Purpose**|**Amount**| |---|---|---| |Off The Streets|Towards a disabled access ramp at the shelter.|£3,000| |Rural Coffee Caravan|Two village visits bringing community connection to
isolated rural communities.|£908| |Transformation CPR|110 food baskets for families in need.|£2,500| 4 The Charles Lewis Foundation │ Trustees’ Annual Report For the year ended 31 March 2026 ## **Animals** |**Organisation**|**Purpose**|**Amount**| |---|---|---| |Ability Dogs 4 Young People|Veterinary care, food and equipment for assistance
dogs supporting young people with disabilities.|£8,000| ## **Refunds Received** |**Organisation**|**Purpose**|**Amount**| |---|---|---| |StrongMen|Refund – cancelled trip|(£2,310)| 5 The Charles Lewis Foundation │ Trustees’ Annual Report For the year ended 31 March 2026 ## **Grant Impact: Year Ended 31 March 2025** The table below sets out the grants made during the year ended 31 March 2025, together with the purposes for which funding was given and the impact reported by recipient organisations. |**Organisation**|**Amount**|**Purpose**|**Impact**| |---|---|---|---| |Acheinu Cancer
Support|£4,640|Providing winter holiday
activity packs for 80 children
and a nutritional dinner for
80 children over 4 days.|Funded a two-week Winter Holiday Activity Pack
programme for 80 children affected by cancer.
Parents described the programme as profoundly
impactful, with one mother arriving home after
chemotherapy to find her children happy and
well-fed.| |Alice Cross
Community Centre|£1,020|Artist costs and new
instruments.|Funded 24 weeks of enhanced Music for
Dementia sessions, supporting 15–20 people
living with dementia and their carers each week.
Participants described feeling wonderful, elated
and energised after sessions.| |Bentley Beginnings|£2,250|Cost of summer trip to cover
coaches and spending
money for 90 children.|Both trips were thoroughly enjoyed by all
children. The grant contributed to a year of
activities that also included Christmas
celebrations with a visit to Father Christmas,
food and presents.| |Bollington
Community
Association|£2,000|Costs to continue running
the Bridgend Buddies
project, reducing isolation
and depression for older
people.|Recruited 9 new volunteer Buddies supporting 9
newly matched vulnerable and isolated people,
while maintaining 17 existing partnerships. One
participant described how being matched with a
Buddy transformed her wellbeing.| |BOOM Theatre|£3,344|Financial assistance for a
youth theatre group with the
staging of Everybody's
Talking About Jamie.|The run of 8 performances was largely sold out,
with multiple standing ovations and audiences
comparing it favourably to professional West End
productions.| |Caring Together|£360|Costs for a creative writing
tutor.|Sessions provided a stimulating and supportive
environment for participants to express
themselves, share memories and build
friendships. Members reported increased
confidence, improved mood and reduced
loneliness. One participant said the group had
given them the confidence to share their writing
and helped them feel connected again; another
reflected that in writing he found an outlet he
never knew he needed, brought to tears by what
he was able to express.| |Children's Hospital
Pyjamas|£1,000|Pyjama distributions for one
location for one year.|Funded 92 pairs of pyjamas donated to the
Riverbank Ward at Bedford Hospital. In 2025 the
charity distributed 32,555 pairs across 347
locations – a 570% increase since 2018.| |Cleanup UK|£900|Marketing assets for 3 Clean
Up Hubs in Thanet.|The wider programme established four new
Cleanup Hubs, equipped 40 volunteer teams,
recruited 80 new volunteers and resulted in over
150 bags of litter collected in 200 sessions over
12 months.| |CoActive Arts|£750|Towards staff costs for 10
sessions of The Steering
Group.|6 members with learning disabilities took on real
organisational responsibilities including chairing
meetings and planning events. Members
reported feeling more adult, more independent
and on an equal footing.| |Contact Hostel|£3,000|Good Memories project
providing positive
experiences for residents,
including birthday cakes,|The hostel housed 22 vulnerable young women
in 2023–24, with 45% achieving a planned move
to independent accommodation. Residents
described the experiences as transformative.| 6 The Charles Lewis Foundation │ Trustees’ Annual Report For the year ended 31 March 2026 |||celebratory meals and trips
out.|| |---|---|---|---| |Crawley Open House|£5,000|Continuation of the monthly
mobile dental unit to provide
dental treatment.|82% of residents were not registered with a
dentist. In 2024–25, 11 monthly Dentaid visits
were held and 79 patients were treated for
extractions, fillings, restorations and check-ups.| |Cyclists Fighting
Cancer|£1,000|Funding of 2 lightweight
bikes or trikes for children
with cancer.|One recipient, 10-year-old Tomas, had brain
surgery leaving him with a movement disorder.
His trike enabled the family to ride together for
the first time, with his physiotherapist noting
improvements in control and strength within
weeks.| |Dearne Valley
Venture|£2,000|Funding towards costs
during the closure period
whilst the centre undergoes
refurbishment.|The grant enabled all bills to be paid during the
closure, allowing the community centre to reopen
and resume income-generating activities for the
community it serves.| |ExeAccess|£2,000|Part of the cost of replacing
their Tramper vehicle.|Part-funding the purchase of a Tramper all-
terrain mobility vehicle, enabling disabled
customers to attend outdoor events and activities
they would otherwise have been unable to
access.| |Families United
Network|£1,080|Activity costs for skills
workshops to help young
people with physical and
cognitive disabilities.|100% of participants reported enjoying the
workshops and feeling confident in the skills
learned, and 90% wished to attend further
courses.| |Friends of Jubilee
Pool|£960|New lane dividers to replace
old ones that are no longer
usable.|The purchase of additional ropes enabled a fixed
pool setup supporting growth from 3 to 5
swimming instructors per day, increasing the
number of people who can be trained at any one
time.| |Green Wrythe School|£1,500|Supermarket vouchers for
families in need at
Christmas.|Assisted with Christmas food shopping for some
of the school's most needy families.| |Headway Surrey|£1,741|Provision of a monthly young
persons group for brain
injury survivors for 1 year.|63 attendances over the year. Young adults
described the group as giving them somewhere
to meet people who understand them. One
participant suffered a stroke at 21 and has since
begun rebuilding his social confidence.| |Hope's Place|£1,250|Funding the costs of one
course for disadvantaged
young people.|Outcomes showed improvements in emotional
intelligence, resilience, self-esteem and decision-
making. A Deputy Head Teacher noted it was the
intervention having the most lasting impact of all
those tried.| |In Charley's Memory|£1,000|Funding towards the core
costs of this young people's
mental health charity.|728 individuals received 7,818 counselling
appointments, 77% of them aged 11–25. 95% of
clients reported their concerns had improved and
95% said the support had led to positive changes
in their life.| |Leeds Children's
Charity|£2,772|Replacement of core activity
equipment for children
experiencing abuse, neglect
and poverty.|To date the funded equipment has supported
2,773 children in experiencing first-time activities
and time in nature.| |Linden Lodge
Charitable Trust|£375|Daisy Player for young blind
students to aid them in
learning.|The player's self-voicing controls, built-in speaker
and tactile high-contrast keys make it
independently operable, supporting pupils'
literacy development and learning.| |London Wheelchair
Rugby Club|£2,000|To go towards the annual
project costs, including their
volunteer costs.|The club describes itself as a second family for
many players, offering inclusion, camaraderie
and social connection for individuals who face
daily challenges.| 7 |The Charles Lewis Foundation │ Trustees’ Annual Report
For the year ended 31 March 2026|The Charles Lewis Foundation │ Trustees’ Annual Report
For the year ended 31 March 2026|The Charles Lewis Foundation │ Trustees’ Annual Report
For the year ended 31 March 2026|The Charles Lewis Foundation │ Trustees’ Annual Report
For the year ended 31 March 2026| |---|---|---|---| |Love Squared|£600|Full costs for a trip to Bristol
Zoo for 10 children with
mental health needs.|The trip provided a safe, joyful and enriching
experience for children who face significant daily
challenges, giving them the opportunity to
engage with nature and animals in a supported
environment.| |MACS|£1,500|Half the costs of their
newsletter reaching
approximately 1,000 people.|The newsletter keeps isolated families connected
to peer support, information and the wider MACS
community.| |Make Them Smile|£2,500|Funding towards various
items of specialised
equipment for a secondary
SEN school in Upper
Norwood.|The school's Occupational Therapist described
the team as delighted, particularly by the iPads
which were desperately needed to support pupils
and the team of teachers and Communication
Assistants.| |MammaKind|£2,000|Funding towards the cost of
the rent of their warehouse
for this baby bank.|In 2024 the charity reached 2,730 family
members including 1,571 children, with 100% of
surveyed clients saying their needs had been
met and their wellbeing improved.| |Master Park Pavilion
Charity|£10,000|Part funding of audio and
visual equipment at the
Pavilion.|The grant resolved a critical issue and enabled
the Hub to open fully to the community. The
Hub's Pay-It-Forward scheme provides free
space to local charities including a suicide
prevention charity, a hospice and a Memory
Cafe.| |Memories Are
Golden|£1,650|Christmas Project for those
living with dementia –
personalised hamper,
Christmas dinner and festive
entertainment.|Service users described feeling so lucky and
grateful, saying they had a really lovely time
eating together and socialising.| |MHA|£2,520|Tutor costs for chair based
exercise classes for 1 year.|Members recorded improvements across all
wellbeing indicators, including 86% reporting
reduced loneliness, 82% greater happiness and
80% improved sense of purpose. A Social
Return on Investment study found £5.58 of social
value created for every £1 invested.| |MyTime Young
Carers|£3,000|Part of the costs of the
Making Memories
Programme for young
carers.|95% of participants had fun, 97% felt less
stressed and 95% felt part of a community. The
grant also contributed to 1,840 personalised
Christmas bags distributed to young carers.| |Nature Nook|£3,450|Housing and veterinary
scales for an exotic animal
rescue centre.|The new enclosures housed 20 rabbits. The
veterinary scales enabled accurate health
monitoring for over 120 animals. In total, the
charity provided support for over 200 animals
during the grant period.| |Ner Yisrael
Educational Trust|£2,000|Assisting with urgent building
repairs for their thriving
community centre.|The second stage of the building project was
completed in early 2026 and is now in full use,
providing much needed additional space for
children's and adult social and educational
activities.| |Nightingale
Hammerson|£2,500|Specialist melamine bowls,
plates and cups to allow
residents to maintain
independence when
enjoying meals.|These items strengthened our ability to provide
tailored mealtime supported. By promoting
independence and maintaining dignity during
meals, these resources also contributed to
increased food and fluid intake, positively
impacting overall wellbeing and quality of life.| |Oscar's Paediatric
Brain Tumour Charity|£3,015|15 Booster Boxes for
children with brain tumours
and their siblings.|Parents described the boxes as feeling like
Christmas, with children smiling and forgetting
their worries. The project also acts as a gateway
to further support including speech therapy,
counselling and travel insurance.| |PSDS|£1,200|Cost of summer party with|A joyous celebration providing an especially| 8 The Charles Lewis Foundation │ Trustees’ Annual Report For the year ended 31 March 2026 |||Singing Hands.|warm welcome for new families attending their
first PSDS event.| |---|---|---|---| |Reminiscence
Learning|£1,365|The cost of a Memory
Activity Group for people
living with dementia and
those who support them.|Sessions combine reminiscence activities,
music, sensory stimulation and socialising.
Beneficiaries describe the sessions as a lifeline.| |Scotswood Garden|£2,500|Enhancing Scotswood
Garden with a gardening for
dementia project.|43 weekly outdoor sessions, 48 supported
volunteering sessions and 6 outreach visits to
local care homes. Carers reported improvements
in wellbeing, mood and physical movement.| |Shift.MS|£2,500|Costs towards fundraising
gap to enable support for
newly diagnosed people with
MS.|3,751 MSers were reached with 24/7 peer
support and 111 people received one-to-one
support through the Buddy Network. 94% said
involvement improved their outlook on MS.| |Solent Sharks|£1,100|New camera equipment,
tripod and Bluetooth
speakers for wheelchair
rugby training sessions.|The equipment enables players and coaches to
review footage to assess and improve
performance – a coaching tool that would
otherwise be out of reach for a small disabled
sports club.| |Spread Some
Sunshine|£5,000|To purchase Christmas and
birthday presents for children
in need.|Funding birthday and Christmas presents for 528
children in some of the most vulnerable
circumstances, including children in domestic
violence safe houses, modern slavery shelters
and hospital wards.| |St Raphael's Hospice|£500|Part funding of new syringe
drivers for palliative care|Contributing towards the purchase of 7 new
syringe drivers, essential medical devices that
deliver pain and symptom relief medication in
controlled doses over time, ensuring accuracy of
dosage for patients receiving end-of-life care.
Each device costs approximately £1,300, and the
grant formed a vital part of securing the full set of
new equipment, making a direct difference to the
comfort and wellbeing of patients and their
families at the most important time in their lives.| |Step by Step London|£1,500|A trip to an interactive farm
to enable children with
disabilities to engage directly
with animals.|Participants fed animals and took part in outdoor
activities, experiencing new opportunities that
would otherwise have been beyond their reach.| |StrongMen|£2,310|Funding for the Zip World
activity on an August
Weekender trip for bereaved
men.|Grant subsequently refunded.| |Sunshine Wishes
Children's Charity|£1,000|Towards the cost of
essential item care packages
and keeping the pantry
stocked.|Over the year the scheme supported 753
families, with the broader charity reaching over
3,100 families including more than 6,000
children.| |The Bike Experience|£1,000|Towards the cost of a bike
experience day.|Participants progressed from stabilised 125cc
rides to solo laps of the track on specially
adapted full-size motorcycles.| |The Friend's of
Dolphin|£1,000|Part of the costs of the new
Dolphin boat for disabled
people around Poole
Harbour.|The new vessel enables The Friends of Dolphin
to continue taking disabled people of all ages on
trips around Poole Harbour and up to Wareham.| |The Island Trust|£1,454|Towards the costs of their
Ocean Discoverability
programme for young people
to experience sailing.|All participants reported an increase in their
knowledge of the sea and marine life.| |The Robin Cancer
Trust|£1,500|Education and awareness
programme for Germ Cell
Cancer, typically affecting
16–35 year olds.|28 podcast episodes had been released, with
3,200 listens and 665,000 people engaged
through social media content.| 9 The Charles Lewis Foundation │ Trustees’ Annual Report For the year ended 31 March 2026 |Theodora Children's
Charity|£1,000|Funding towards the cost of
their Giggle Doctor
Programme.|In 2024, the charity supported 15,687 children
across 14 hospitals. Families described the visits
as helping children feel less frightened and
isolated during treatment.| |---|---|---|---| |Time to Talk
Befriending|£936|Volunteer recruitment costs.|The grant helped recruit 88 new volunteers,
supporting 620 older people with an average age
of 83. 95% agreed befriending had helped
overcome loneliness.| |Victoria's Promise|£5,000|Funding towards extending
services for young women
with cancer to Frimley Park
Hospital.|Within the first six weeks, 13 new women and
their families were supported. 88.9% of women
surveyed said support had reduced their anxiety
and loneliness.| 10 The Charles Lewis Foundation │ Trustees’ Annual Report For the year ended 31 March 2026 ## **Financial Review** Funding is received annually by way of a donation from Mrs M A Koppel, the sister of the late Charles Lewis. Total income and expenditure during the year were £125,000 (2025: £125,000) and £125,749 (2025: £109,508) respectively, leaving a net expenditure at the end of the year of £749 (2025: net income £15,492). The charity holds no reserves, as it has no overheads. No funds are held as custodian trustee on behalf of others. ## **Statement 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 21st June 2026 and signed on their behalf by: ## **Della Skeates** Trustee Signature: _______________________________ Date: 21st May 2026 ## **Geoff Lewis** Trustee Signature: _______________________________ 21st May 2026 Date: ___________________ _Registered Charity No. 1179185_ 11 ## 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 2026 as set out on pages 13 to 21. 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: 5th June 2026 Shruti Soni Ltd ● Chartered Certified Accountants 117A St. John's Hill, Sevenoaks TN13 3PE 12 The Charles Lewis Foundation │ Financial Statements For the year ended 31 March 2026 ## **Statement of Financial Activities** For the year ended 31 March 2026 ||**2026**|||**2025**||| |---|---|---|---|---|---|---| ||**Unrestricted £**|**Restricted**
**£**|**Total £**|**Unrestricted £**|**Restricted**
**£**|**Total £**| |**Income from:**||||||| |Donations and
legacies (Note 2)||||||| |Donation
receivable|100,000|-|100,000|100,000|-|100,000| |Gift aid receivable|25,000|-|25,000|25,000|-|25,000| |**Total income**|**125,000**|**-**|**125,000**|**125,000**|**-**|**125,000**| |**Expenditure on:**||||||| |Charitable activities
– Grant making (Note
3)|125,749|-|125,749|109,508|-|109,508| |**Total expenditure**|**125,749**|**-**|**125,749**|**109,508**|**-**|**109,508**| |**Net income /**
**(expenditure) for the**
**year**|**(749)**|**-**|**(749)**|**15,492**|**-**|**15,492**| |**Net movement in**
**funds (Note 9)**|**(749)**|**-**|**(749)**|**15,492**|**-**|**15,492**| |**Reconciliation of**
**funds:**||||||| |Total funds brought
forward|65,691|-|65,691|50,199|-|50,199| |**Total funds carried**
**forward**|**64,942**|**-**|**64,942**|**65,691**|**-**|**65,691**| 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 9 to the financial statements. 13 The Charles Lewis Foundation │ Financial Statements For the year ended 31 March 2026 ## **Balance Sheet** As at 31 March 2026 ||**2026 £**|**2025 £**| |---|---|---| |**Current assets**||| |Cash at bank and in hand|65,990|66,669| |**Total current assets**|**65,990**|**66,669**| |Creditors: amounts falling due within one year (Note 7)|(1,048)|(978)| |**Net current assets**|**64,942**|**65,691**| |**Total net assets**|**64,942**|**65,691**| |**The funds of the charity:**||| |Unrestricted income funds – General funds|64,942|65,691| |**Total charity funds**|**64,942**|**65,691**| The financial statements were approved and authorised for issue by the Board on 21st May 2026. Signed on behalf of the board of trustees Signed: _______________________________ ## Della Skeates Name: _________________________________ Trustee 14 The Charles Lewis Foundation │ Financial Statements For the year ended 31 March 2026 ## **Notes to the Financial Statements** For the year ended 31 March 2026 ## **Note 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. 15 The Charles Lewis Foundation │ Financial Statements For the year ended 31 March 2026 Designated funds are unrestricted funds earmarked by the trustees for particular purposes. ## **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. ## **Note 2 – Income from Donations and Legacies** ||**2026**
**Unrestricted £**|**2026 Restricted**
**£**|**2026 Total £**|**2025 Total £**| |---|---|---|---|---| |Donation receivable|100,000|-|100,000|100,000| |Gift aid receivable|25,000|-|25,000|25,000| |**Total**|**125,000**|**-**|**125,000**|**125,000**| 16 The Charles Lewis Foundation │ Financial Statements For the year ended 31 March 2026 ## **Note 3 – Analysis of Expenditure** ||**Grant**
**making**
**£**|**Cost of**
**raising**
**funds £**|**Support**
**costs**
**£**|**2026**
**Total**
**£**|**2025**
**Total**
**£**| |---|---|---|---|---|---| |Grants payable|126,506|-|-|126,506|107,542| |Grants returned|(2,310)|-|-|(2,310)|-| |Independent examination|-|-|1,078|1,078|978| |Sundry expense|-|-|449|449|928| |Bank charges|-|-|26|26|60| |**Sub-total**|**124,196**|**-**|**1,553**|**125,749**|**109,508**| |Support costs allocated to
grant making|1,553|-|(1,553)|-|-| |**Total expenditure 2026**|**125,749**|**-**|**-**|**125,749**|| |**Total expenditure 2025**|**109,508**|**-**|**-**|**109,508**|| All expenditure in 2026 and 2025 was from unrestricted funds. Grants are awarded for specific purposes as determined by the Trustees. Grants returned include grants paid back to the charity where grants previously made were not fully spent on what they had been awarded for. 17 The Charles Lewis Foundation │ Financial Statements For the year ended 31 March 2026 ## **Note 4 – Grant Making: Year Ended 31 March 2026** Funding has been given to organisations which demonstrate charitable purpose. Most funding has been directed to registered charities. |**Organisation**|**Amount £**|**Purpose**| |---|---|---| |126th Birmingham Scouts|900|Replacement camping equipment| |Abby's Heroes|2,000|3 months pizza delivery support| |ABC – Assisting Berkshire Children|1,000|Book bags, boxes, books and games| |Ability Dogs 4 Young People|8,000|Veterinary care, food and equipment| |Bentley Beginnings|2,250|Summer trip to the seaside| |Chartwell Cancer Trust|6,684|Patient monitor| |Chris Aked Foundation|3,000|6 memory making days| |Croydon Refugee Day Centre|2,880|Monthly food vouchers for children living in asylum hostels| |Heart Cells Foundation|5,000|Funding treatment of heart failure patients using their own
stem cells| |Kate Tullet|5,460|Art classes for vulnerable young people| |Kids Cancer Charity|5,000|Respite breaks for 10 Surrey families| |Linden Lodge|2,639|Coffee machine| |Linden Lodge|2,500|Woodlarks Summer 2026 Camping Trip| |Linden Lodge|25,000|Refurbishment of gym/fitness centre (4 instalments)| |MACS|4,400|Purchasing of laptops| |Magical Taxis|6,000|4 taxis for 2025 trip to Disneyland Paris| |Magical Taxis|7,000|4 taxis for 2026 trip to Disneyland Paris| |Make a Difference Leadership
Foundation|2,500|Psychosocial support for scholars| |Make Them Smile|7,000|Specialist sensory and communication equipment| |Memories are Golden|2,660|Christmas hampers and meals| |Off The Streets|3,000|Disabled access ramp at the shelter| |Omega|3,000|Volunteer costs for telephone befriending programme| |React|2,846|Specialist buggy and made-to-fit bean bag for disabled children| |Rural Coffee Caravan|908|2 village visits| |Spread Some Sunshine|6,275|Teddy bears, days out and colour, music & light therapy| |St Raphael's Hospice|500|Part-funding of new syringe drivers| |Strongmen – Refund (cancelled trip)|(2,310)|Grant refunded| |Surrey Drug & Alcohol Care|1,500|Group sessions focusing on domestic violence and substance
abuse| |The Garden Classroom|2,000|Waterproof clothing and camping essentials| |Their Voice|2,104|20 educational rucksacks| |Transformation CPR|2,500|110 food baskets| |**Total grants payable**|**124,196**|| 18 The Charles Lewis Foundation │ Financial Statements For the year ended 31 March 2026 ## **Note 4 (continued) – Grant Making: Year Ended 31 March 2025** All grants were paid to institutions. Details of the impact of grants made in this year are set out in the Trustees' Annual Report. |**Organisation**|**Amount £**|**Purpose**| |---|---|---| |Acheinu Cancer Support|4,640|Providing winter holiday activity packs for 80 children and a
nutritional dinner for 80 children over 4 days.| |Alice Cross Community Centre|1,020|Artist costs and new instruments.| |Bentley Beginnings|2,250|Cost of summer trip to cover coaches and spending money for
90 children.| |Bollington Community Association|2,000|Costs to continue running the Bridgend Buddies project for
another year, reducing isolation and depression for older
people.| |BOOM Theatre|3,344|Financial assistance for a youth theatre group with the staging
of Everybody's Talking About Jamie.| |Caring Together|360|Costs for a creative writing tutor.| |Children's Hospital Pyjamas|1,000|Pyjama distributions for one location for one year.| |Cleanup UK|900|Marketing assets for 3 Clean Up Hubs in Thanet.| |CoActive Arts|750|Towards staff costs for 10 sessions of The Steering Group.| |Contact Hostel|3,000|Good Memories project providing positive experiences for
residents, including birthday cakes, celebratory meals and trips
out.| |Crawley Open House|5,000|Continuation of the monthly mobile dental unit to provide dental
treatment to those at the centre.| |Cyclists Fighting Cancer|1,000|Funding of 2 lightweight bikes or trikes for children with cancer.| |Dearne Valley Venture|2,000|Funding towards costs during the closure period whilst the
centre undergoes refurbishment.| |ExeAccess|2,000|Part of the cost of replacing their Tramper vehicle.| |Families United Network|1,080|Activity costs for skills workshops to help young people with a
range of physical and cognitive disabilities.| |Friends of Jubilee Pool|960|New lane dividers to replace old ones that are no longer
usable.| |Green Wrythe School|1,500|Supermarket vouchers for families in need at Christmas.| |Headway Surrey|1,741|Provision of a monthly young persons group for brain injury
survivors for 1 year.| |Hope's Place|1,250|Funding the costs of one course for disadvantaged young
people to see hope in their future.| |In Charley's Memory|1,000|Funding towards the core costs of this young people's mental
health charity.| |Leeds Children's Charity|2,772|Replacement of core activity equipment for children who are
experiencing abuse, neglect and poverty.| |Linden Lodge Charitable Trust|375|Daisy Player for young blind students to aid them in learning.| |London Wheelchair Rugby Club|2,000|To go towards the annual project costs, including their
volunteer costs.| |Love Squared|600|Full costs for a trip to Bristol Zoo for 10 children with mental
health needs.| |MACS|1,500|Half the costs of their newsletter reaching approximately 1,000
people.| |Make Them Smile|2,500|Funding towards various items of specialised equipment for a
secondary SEN school in Upper Norwood, London.| |MammaKind|2,000|Funding towards the cost of the rent of their warehouse for this
baby bank.| |Master Park Pavilion Charity|10,000|Part funding of audio and visual equipment at the Pavilion.| 19 |The Charles Lewis Foundation │ Financial Statements
For the year ended 31 March 2026|The Charles Lewis Foundation │ Financial Statements
For the year ended 31 March 2026|The Charles Lewis Foundation │ Financial Statements
For the year ended 31 March 2026| |---|---|---| |Memories Are Golden|1,650|Christmas Project for those living with dementia – personalised
Christmas hamper, Christmas dinner and festive
entertainment.| |MHA|2,520|Tutor costs for chair based exercise classes for 1 year.| |MyTime Young Carers|3,000|Part of the costs of the Making Memories Programme for
young carers.| |Nature Nook|3,450|Housing and veterinary scales for an exotic animal rescue
centre.| |Ner Yisrael Educational Trust|2,000|Assisting with urgent building repairs for their thriving
community centre.| |Nightingale Hammerson|2,500|Specialist melamine bowls, plates and cups to allow residents
to maintain independence when enjoying meals.| |Oscar's Paediatric Brain Tumour
Charity|3,015|To cover the cost of 15 Booster Boxes for children with brain
tumours and their siblings.| |PSDS|1,200|Cost of summer party with Singing Hands.| |Reminiscence Learning|1,365|The cost of a Memory Activity Group for people living with
dementia and those who support them.| |Scotswood Garden|2,500|Enhancing Scotswood Garden with a gardening for dementia
project.| |Shift.MS|2,500|Costs towards fundraising gap to enable them to support newly
diagnosed and young people with MS.| |Solent Sharks|1,100|New camera equipment, tripod and Bluetooth speakers for
wheelchair rugby training sessions.| |Spread Some Sunshine|5,000|To purchase Christmas and birthday presents for children in
need.| |St Raphael's Hospice|500|Funding for four Community Palliative Care home visits and
some organisational overheads.| |Step by Step London|1,500|A trip to an interactive farm to enable children with disabilities
to engage directly with animals.| |Strong Men|2,310|Funding for the Zip World activity on an August Weekender trip
for bereaved men.| |Sunshine Wishes Children's Charity|1,000|Towards the cost of essential item care packages and keeping
the pantry stocked up for the families they support.| |The Bike Experience|1,000|Towards the cost of a bike experience day.| |The Friend's of Dolphin|1,000|Part of the costs of the new Dolphin boat that takes disabled
people of all ages around Poole Harbour.| |The Island Trust|1,454|Towards the costs of their Ocean Discoverability programme
for young people to experience sailing and other maritime
activities.| |The Robin Cancer Trust|1,500|Education and awareness programme for Germ Cell Cancer,
typically affecting 16–35 year olds.| |Theodora Children's Charity|1,000|Funding towards the cost of their Giggle Doctor Programme.| |Time to Talk Befriending|936|Volunteer recruitment costs.| |Victoria's Promise|5,000|Funding towards extending services for young women
diagnosed with cancer to Frimley Park Hospital.| |**Total grants payable**|**107,542**|| 20 The Charles Lewis Foundation │ Financial Statements For the year ended 31 March 2026 ## **Note 5 – Related Party Transactions** There are no related party transactions to disclose for 2026 (2025: nil). There are no donations from related parties which are outside the normal course of business and no restricted donations from third parties. Key management personnel are the Trustees of the charity. The charity does not employee 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. ## **Note 6 – Taxation** The Trust is exempt from corporation tax as all its income is charitable and is applied for charitable purposes. ## **Note 7 – Creditors: Amounts Falling Due Within One Year** ||**2026 £**|**2025 £**| |---|---|---| |Accruals|1,048|978| |**Total**|**1,048**|**978**| ## **Note 8 – Analysis of Net Assets Between Funds** ||**General**
**unrestricted 2026**
**£**|**Total funds 2026**
**£**|**General**
**unrestricted 2025**
**£**|**Total funds 2025 £**| |---|---|---|---|---| |Net current assets|64,942|64,942|65,691|65,691| |**Net assets at the end of the**
**year**|**64,942**|**64,942**|**65,691**|**65,691**| ## **Note 9 – Movements in Funds** ## **Year ended 31 March 2026:** ||**At 1 April 2025**
**£**|**Incoming**
**resources £**|**Outgoing**
**resources £**|**At 31 March 2026**
**£**| |---|---|---|---|---| |General funds|65,691|125,000|(125,749)|**64,942**| |**Total funds**|**65,691**|**125,000**|**(125,749)**|**64,942**| ## **Year ended 31 March 2025:** ||**At 1 April 2024**
**£**|**Incoming**
**resources £**|**Outgoing**
**resources £**|**At 31 March 2025**
**£**| |---|---|---|---|---| |General funds|50,199|125,000|(109,508)|**65,691**| |**Total funds**|**50,199**|**125,000**|**(109,508)**|**65,691**| 21