CDLS- Hope for Hasti Charity No. 1188769 Trustees, Report and Unaudited Accounts 31 March 2024
CDLS- Hope for Hasti Contents Pages Trustees, Annual Report Independent Examiner's Report Statement of Fanancial Activities Balance Sheet Notes of Accounts Detailed Slalement of Finan¢i81 Activities
CDLS- Hope for Hasti Trustees. Annual Report Year Ended 31 March 2024 The trustees, who are also directors of the charity for the purposes of the Companies Act 2006. present their report with the unaudited financial slalemenls of the charity for the year ended 31 March 2024. REFERENCE AND ADMINISTRATIVE DETAILS Charlty No. 1188769 Registered Office 20 Dodds Crescent Wesl Bylleel KT14 6RT Directors and Trustees The Trustees of the charity and its Trustees for the purposes of the charity law The following Trustees served during the year.. C. Brannigan H. Delfaninejad K. Goddard S. Pearce D.R. Player Accountants STR Associates Ltd Tla TaxAssist Accountants Southall CharteTed Certified Accountant 239 The Broadway Southall UB1 1ND OBJECTIVES AND ACTIVITIES The Objective is that for the public benefit. the relief of sickness and the preservation and protection of health among people suffeiing from Cornelia De Lange Syndrome ICDLS) ins particular by.. 1- Providing Grants of financial assistance to organisalions and individuals undertaking research into De Lange Syndrome ICDLSI anywhere in the world, the useful results of which will be disseminated for public benefit. 2. Establishing and operating a patient registry for persons suffering from Comelia De Lange Syndrome ICDLSI anywhere in the world as a means to support clinical trials, studies and research into the STRUCTURE, GOVERNANCE AND MANAGEMENT The Trustees are responsible for keeping proper accounting records that disclose with reasonable accurai any lime the financial position of the Charity and lo enable them lo ensure that the financial slalements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of th charity and hence taking reasonable steps for the prevention and doleclion of fraud and other irregularf(ie'. The above report has been prepared in accordance with the provisions applicable to companies subject t( the small companies regimo as sel out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP IFRS 1021. Page I
CDLS- Hope for Hasti Trustees. Annual Report Year Ended 31 March 2024 Slgn8d on b h911 olthe b08rd C. Brannlgan Tru51ee 31 March 2024 P89B 2
CDLS- Hope for Hasti Indep8ndent Examinèrs Report Year Ended 31 March 2024 I report lo the charity trustees on my examinallon of the acwunts for CDLS- Hope for Hasts" for the peiiod 8nded 31 March 2024 which ¢omprise the Statement ol Fingneial Activities, the Summary Income and Expgnditure Accounts, the Balanoe Sheel and the Relaled c08ts. Responslbllltles and ba¥1¥ of report As th8 trustees of the charity land 81s0 its directors for the purposes ol company lawl you ale responsible lor the preparation ol the financial slalements in accordance with the requirementsof the Companies Act 2008. Having satisfied rny8elf that the financial statements ol the Charlty are not required to be audltied under Part 16 ol the 2006 Act and ar8 eligible for the Independent examination, I report in respect ol my examination ofyoui charity's financial slalernents as carried out under section 145 01 the Charities Act 20111'lhg 2011 Acl'l. In (2rrying out my examination I have followed the DireGtoms given by the Charity Commission under seclion 145 15llbl of th8 2011 Act. Independent examlnsèr's statemènt I have completed my examination. I can confirm that no material mattels have corne lo my attention in connection with the examination giving rn8 eause lo bolieve that..
accounting CordS were not kept in accordan wlth section 386 or the 2006 Act,, or the lin8ncial statemen15 do not accord with Ihose records.. or the financial slalements do not eomply wlh the sccounling requirements Ljnder section of the 20( Act other than any requirement that the financial statements give a'true and fair. view which is nol a maller considered as part of an independent examin8ntion'. or the financial satemenls have not been prepared in accordance with the charities SORP IFRS 1021. I have no concerns and have ootne across no other matters In connection with the examination to which atlenlion should be drawn in this report in order to enable a proper understanding of the financial stalernents to be reached. A75r STR Associate5 Ltd TIA TaxAssistAccounlants southall Chart8red Certified Aecounlanls 239 The Broadway South811 UB1 1ND 31-Mar-24 Page 3
CDLS- Hope for Hastl Statement of Flnancial A¢tlvltss for the pÈrlod ended 31 MarGh 2024 Unre5trTGted Funds 2024 Totsl Fund8 2023 Notes Incom8 and èndowm8nt8 from.. Donations and legacies Bank inlere$t 32.058 35,619 27,222 Total 67,677 32,165 Expendltur8 on: Charitable actiwlies Other Total Nel gains on inve51menls Net Income Transfer between funds Net InGomt before other gain$llloss881 other gain5 and losses Nel tnov&m8nt ITh funds Reconciliation of funds.. Total funds carrled forward 17,283 8,163 25,446 15,538 9,309 24,847 42,231 7,318 42,231 7,318 42,231 1.036,375 1.078,606 7,31e 1.029.057 1.036,375 Pago 4
COLS- How lorHastl •laTh¢g Shpot at 3f March 2024 Nol•s 2024 2013 FlxedA991B InlBllgfole 855el0 7.770 cUTht assets DBblors Ca$h albkaa lfi hand 1072 637 1,02e,316 .072,637 1,Q2e,316 ¢r¢dilOts.' AmounllalNng ¥ttiInM0t Nel currontasiat9 1.070.837 1,027,235 Total BS9e$ts IlÈblllU¢¥ Creditots.. ArnounlfBnin9dud aftèrmtsrethkn Dn¢itaf 1,078,607 1.036,370 Provlslons for Ilabllllles Tolal nota5Sts I,D78.Q07 1 Thg lund& olth•¢hartty Rostriclgd lund8 Reslricted Incom&funds 1.078,607 1038 76 1.07&607 1,038,378 Vnr•strld•rflunO R•sgrves Totsl fund$ 1 078.807 1.036 376 The fianr1alstAn%ThLIWerng9Pl0d bylhw IWsI••S ¢JD.,...,.............. gnd$igned rfs bBhHlfby.' C. BraNrti¢ah Tpjslue 31 M4rth 2U2d P90 5
CDLS- Hope for Hastl Notes totho Accounts at 31 March 2024 1 Accountlng PDll¢la8 Basls of prèparatlo The financl81 slaltmenls have been prepared in attordanca th Accounilng and Reporting by Charities". Slalement of Recommended Prac11 applicable lo tharflles praparlng Ihelr accounls In accordan1 Ihe Financlal Reportlng St8lldard appliGab18 in UK and Republ of Iieland IFRS 1021 leffecliv8 1 January 20151- ICharllie5 SORP IFRS 10211, ihe FSThanal Reporting Slandard applicable in the UKarKI R8publlc of Ireland IFRS 1021 and th8 Cownles Act 2006. Chango In basls of aEcountlng orto ptsvlou8 accounts There has been no change lo the accountino pollcle5 Ivaluallon 1 and mDlhod ofa(thunllngl slnc8 la81 yearand nochanges havè been mada lo acwJn15for previous year6 Fund accountlng Unreslri¢led fvnd5 Thes8 &r8 avaSlable foruse atlhe discret[ ofih8 Imslees In furtherance of the gene181 oblecls of the charity. Thesa 8re unreslTi¢led funds earmarked by th8 Imstses forpartlcularwrp059s These 8re unreslricled fundswhlch Include a revalualbn re3eNe representing Ihè r8slalemenl of inveslrnenl assets al their markalv8lues. These 8re 8vailableforus8 subj8Ctlo reslrfcllon5 Imposed by dar0[ Ihrwh lemis of an appeal. Deslgnaled funds Revaluation fund8 Reslrided funds Income Recognillon of incoTne Income is included In the Statement of Fin8ncial Aclivilie5 ISOFAI when Iht tharfty becomes enlilled to, and Virtual rtl lo re1ve. the inwme and the amount of the income Gan b8 me88ured wilh SU[flent reliabifity. Where income has reIed expen(tllure the income related expÈndiiur8 Is rewrted gross Sn th8 SOFA. Volunlary income Ye1¥e0 by way olgrants, donallons and gift8 is Includ8d Sn the the SoFAwhen reIvable 8nd onlywhen thè Charity has uncondlllonal enlitlemènl lo the Incorne. Income from lax reclaims is inGluded in Ihe SoFAal tha same Ume a5 Ihe giftldonallon lo which il relates. These a only included In InMe (th an eoulval8nl amount in expendilurel wherè the benefit lo the Charity 1$ reasonablyquanllflable. measurable and In]me wlih related expenditure Donations 8nd 18uacles Tax recblms on don811ons 8nd gfft5 Don81ed serviGes Volunleer help Inveslmenl income G8inslllos&esl on revaluallon of fixed assets Gainslllosse81 on inveslmentassets The value olaDyvoYunleer h81p racelved Is nol Included the accounts. Th1$ is included in Ihe attounls when reIVable. Thls [Trude5 anygain orlosÈ rasulllng from revaluing investments lo marktlvalue 81 the end of thtryear. This indudes anygaln orloss on Ihe sale of VeStMents. Expendlturo Recognition of exppndilur Expenditure Is recognkled on an acctuals basis. Expenditure Indud8s anyVAT whlch cannot be fully recovered. Bnd is reportpd as part of Ihe 8xpendlture lo whlch il relales. Thè8• comprl8e the costs assoclatsd with atiracilno vdunlary Income. fundraiFAng Iradlng costs and Snveslmenl managprnenl costs. Thesa comprise Ihe costs incurred by Ihe Charlly In the delfvery of115 &VilleS arKI s8rvlces Sn the furthe[ae of its oblgth, IUdIng th6 Mang of grgnls and govern8n¢e ¢osls. All granl expenditure is acLouMed foron 8n actual pald basis plus an acGnJal for grants Ihal have bèèn approv by Ihe Iruslees al the end of the year bul not y81 paEd ExndIture on raising funds Exp8ndllure on chariiable sci1lieS Granis paygb GOve[nant u)sis These include those coslsasswaled wilh meeting the conslitulional and slalulory requirem@nls of Ihe Charily, Including any audiVirKl&pendenl examlnallon lees. Ix>sts linked to th6 slraleol¢ m8nagem£ntof tho Charity, kno&lherwllh a share of olhèr8dmlnlslFallon cos15. Thes& are SUPEN)ric051s not allocated kn a partlcukractlvNy. Pagt6 Olher expendllure
Taxatlon The charity Isexempl from cotporalion tax on ils charftable ac111$ Trad• and other debtorB Trade and olherdebtors are re(wnlsed al the selllernenl amoTr1due after anytrade discount ort8red. Ptspaymenls arevalued al the amDunl pitpald nal of any ifade discounts due. Calh and th equlvalents Cash and cash equivalents comprfse Cash al b8nk 4nd on hand, dernand dep08iiswilh banks and oiher short-lemi highly liquid investmentswllh Or]nal rn81urilies of three tnonlhsor knsand bank ovardratis. In Ihe slalemenl of financlal pOtIon. bank overdrBfts are shown wilhln rrOvAnyS or currenl Ilabllilleg. In Ihe Slalementof Cash Flows, cash cash equivalents are shown n&tof bank overdraftslhal are fepayabl8 on demand and form an inlegrgl partofthe u)mpanWs cash management. Trade and othor¢redltor8 Short letm creditors ar& m&asured 8t the Iran5acbon prir*. Olh8ruedltors and provlg]on5 are recognlsed whete th8 charlty has a present obligation resullinu from 8 past evenl Ih8lwill probably sU11 in the transfer of funds to a thlrd p8rty8 the atnounl du8 lo s1[6 tha oblall( C8n be measured or eslimaiÉd rellably. Credltors and provisK)n5 ar8 nomially recognlsed ¥1 Iheirsettlernentarnounl after allowiny for anylrade dlscounls due. Resè8r¢h and development Expenditur8 on research and devdopmenl Iswrfllen off In the ye8r ID whlGh11 Is it[red. Forolgn curroncles Moneiary 8sselsand 18t)ililies denomlnatsd In currencles olher Ih8n the ftJnGtional rrencY of the ch8rrty are Iranslaled al the ralps of exchangg prevailing al the end of the rèwrung p8ri0d. TtsnsactnS In Currencies Olherthan the functn81 currency of the tharily are rÈtx>rded 8tlhe ratfrof exchange on the dale that th• Iransacllon OCCUfred All exch8Dge differences are art taken Into account in arrivlTV al nel inMlexpendlIure. Recelptof donated goods. fa¢llltl•$ and 8erylces All donated goods. facilllias and Se]ceS re]Ved ale remnlsed vAlhln Incomlng resources and expenditure al an eslimale of Ihe value io the charily. 2 Income from Inve8tm8nts Ro$trS¢tod Totol 2024 Total 2023 Donallonsand legocies 27,222 27,222 27,222 27,222 269.591 269.691 3 Other Incomo Re$trlcted Total 2024 Total 2023 Banklnl8rest 4.943 4.943 4,943 4.943 91 A Expendltur8 on ¢harflable actlvltle8 Restrl¢tod Totsl 2024 Total 2023 Expendiiura on ch&ritBbte R&s8arch and publKxIK)ns 15,538 15,538 15.538 104,466 104,406 Pa9è 7
S Oth8roxp•nd5ture Restflcted Total 2024 Total 202J General admiD&lfative costs Legal and profe&5ional cosls AnrtlatIon 2.714 5.702 1.613 10,028 2,714 5,702 1,613 10,028 2.054 12.254 14,308 6 Intanglbletlxed assets Patfrnts attd trad8 rnark Total Cost Additions Al 31 March 2024 Amortlsatlon At 21 MarGh 2023 During IhÉ y8ar Al 31 March 2023 Not bookvalue Al 31 Marth 2024 Al 31 March 2023 10.754 10.754 1D.754 1,613 2,984 1.613 7,770 9,141 9.141 10,754 7 D&btr•rg 2024 2023 Prepayments and accnJ8d Inthme Cr6dltors.' amounts falling duewilhln on8 year 2024 2023 Acowa 1,800 1.800 1.800 1,800 9 Mov¢ment IIL funds IDcoming resour& linduding other oBin&lloBs8s1 Resources Gro55 Al 31 Marc 2024 expended TTBn5fers At 1 Aprfl 2023 Reslricted lunds.. Re8trl¢ted Incomefund8'. DonallM5 gnd legaCts Tolel 1,036.375 1,036.375 25.446 25.446 Page 8 1,078 S07 1078.607 67.677
CDLS- Hope for Hastl Detalled Statement of Flnanclal Actlvltles for the perlod 8nde(131 March 2024 Restrlcted funds Total funds 2024 2023 Income and endowment from- Donations and legacie5 32,058 27.222 32,058 27.222 Bank interest 35.619 4,943 35,619 67,677 4,943 32,165 Total income Expenditure on.. Charitable activities Re5eaich and publications 17,283 17,283 15,538 15,538 Total of expendlture on charitable a¢tlvltles 17.283 15,538 General admlni5tratlve costs Information arKI publications Postage and couriets Subscriptions Travel and conferen1 costs Amortisaiion 310 254 360 244 1,371 2,540 171 515 1,141 1,813 4,327 Legal and profes$$lonal costs Accountancy fees Othei legal and professional fees 1,800 1.080 3,823 3.902 5.623 4.982 Total of expendlture of other costs Total expenditure Net income Net income other Gains Net movement In funds Reconclllatlon of funds- Total funds brought foward 8.163 25,446 9,309 24,847 42,231 7,318 42,231 7.318 1,036.375 1,078,607 1,029,057 1036 375 Page 9