CDLS- Hope for Hasti Charity No. 1188769 Trustees, Report and Unaudited Accounts 31 March 2025
CDLS- Hope for Hasti Contents Trustees, Annual Report Independent Examiner's Report ststemenl of Fanancial Aclivities Balance Sheet Notes of Accounts Detsiled Slalement of Financial Activities Pages
CDLS- Hope for Hasti Trustees. Annual R&port Year Ended 31 March 2025 The trustees, who are also direct015 ofthe charity for the purposes oflhe Companies Act 2006. present their report with the unaudited financial statements of the charity for the year ended 31 March 2025. REFERENCE AND ADMINISTRATIVE DETAILS Charity No. 1188769 Registered oifi¢e 20 Dodds Grescenl West Byfleet 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 Tlo TaxAssisl Ac¢ountsnl$ South811 Chartered Certified Accountant 239 The Broadway Southall U81 1ND OBJECTIVES ANO ACTIVITIES The Objective is that for the public benefit, the relief of sickness and the preservation and prolection of good health among people suffering from Coineli8 De L8nge Syndrome ICDLSI ins particular by.. 1- Providing Grants of financial assistan to organisations and indiwduals undertaking research into Cornelia De Lange Sylldrome ICDLSI anywh8ie in the world. the useful rèsutts of which will be disseminated for the public benefit. 2- Establishing and operating a palient registry for persons suffering frorn Cornelia De Lange Syndrome ICDLSI anywhere in the world as a means to support clinical trials, studies and research into the condition. STRUCTURE. GOVERNANCE AND MANAGEMENT The Trustees are iesponsible for keeping proper accovnling records that disclose wth reasonable accuracy at any tirne the financial position of the charity and to enable them to ensure that the finan¢ial slaternents comply with the Companies Act 2006. The Trustees are also responsible lor safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The above report has been prepared in a[dance with the provisions 3pplicable lo eompanies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP IFRS 1021. Pagè 1
CDLS- Hope for Hasti Trustees. Annual Report Year Ended 31 March 2025 ehalf of the board C.Br Trustee 31 fwlarch 2025 gan Page 2
CDLS- Hope for Hasti Indep8nd8nt Examin8rs Report Year Ended 31 March 2025 I r8POrt to the charity tiuslees on my examination of the accounts lor CDLS- Hope for Hasti for the period ended 31 March 2025 which comprise the Ststernent of Financial Activities. the Sumrnary Income and Expenditure Accounts, the BalsnTr Sheet and the Related costs. Responslbllltles and basb of report As the trustees ol the charity Isnd also its d1ctOrS forthe putP05&5 of company lawl you 8r8 responsible for the preparation of the financial statements in accordan with the reqU1ment$0f the CoTnpanies Act 2006. Having sati5fi8d my58lf that the financial statements of the Charity are not required to be auditied under Part 18 of the 2006 Act and are eligible for the ind8pend8nt 8xamination. I r8POrt in respect of my examination ofyour charity's financial statements as carried out under section 145 of the Charities Act 2011 I'the 2011 ACYI In carrying out my examination I have followed the Directorns given by the Charity Commission under section 145 15llbl of the 2011 Act Ind8p8ndent oxamlnsèrfs Statement I have completed my examination. I can confim) that no matèri81 rnattèrs have com8 to my attention in nneclion with the examination giving me cause to believe that..
accounting records w8r8 not kept in accordance with section 386 01 the 2006 Act,. or the financial statements do not accord wrth those r8cords". or the finanpial statements do not comply ¥vith the sccounting wuirements under section 396 of the 2006 Act other than any requirement that th8 fin8ncial staternents give a 'true and fair. view which is not a matter considered as part of an Independent examinantion.. or the financial sat8rnent5 have not been prepared in a¢cordan¢e with the charities SORP IFRS 1021. I hav8 no CONrn8 and have corne across no Ottrr matters in connection with the examination to which attention should be diawn in thi5 report in order to enable a proper understanding of the financial statements to be rtached. STR AssOCi3t85 Ltd TIA T8xA5S15t Accountants 50uthall Chartered Certified Accountants 239 The Broadway Southall UB1 1ND 31-Mar-25 Page 3
CDLS- Hope for Hasti ststèment of Flnanclal Attlvltes for Ihe period ended 31 Mar¢h 2025 Unr95trfcted Funds 2025 Totsl Funds 2024 Notss InGome and end¢>wments from.. Donations and legacwd Bank Inte$t 4,537 37,137 32,058 35,619 Total 41,673 67,677 Expendlture ofi: Charitable activities Other TotHI Nel gains on inveslTTEnis Net Income Transfer between funds Net Income beforo oth8r gains1110ssesl Other gains and losses Net movement in funds Re¢on¢lllatlon of funds.. Total funds carrfed fotrward 17,283 8.163 25,446 37.967 37,967 3,706 42,231 3.706 42.231 3.706 1,078,607 1,082313 42,231 1,036,376 1,078.607 Page 4
CDLS- Hope for Hasti Balance sheet at 31 Marclt 2025 Notes 2025 2024 Flxed Assots Intangible asse15 6,605 7,770 Currènt assets Debtors C88h at bank and in hand 1,077,737 1,Q72,637 1.077,737 1.072.637 2.028 1,075,709 1,070,837 Creditors.. Amount falling due within one year Net current assets Total assosts18ss curront liabiliti05 Creditors Amount falling due after more than one year 1,082,314 1,078,607 Provislons for Ilabillts Total net assets 1.082,314 1.078.607 The funds ofthe charity Restrltted funds RestriGted intorne fund5 1082.314 1.078.607 1,082,314 1,078,607 Unrestrfctsd funds Resetvos Totsl ftJnd5 1.082,314 1.078.fj07 The financial statements wera approved by tha truste&8 on .................... and sign on its behalf by.. an Trustee 31 March 2025 Page 5
CDLS- Hopfr for Has Motes tothe kn¢ounts ¥t31 MHr¢h 2U25 l Accountlng policips Basls of preparatlon Thé financial statemènts h8v8 pr8pared in arthrdance Accounting and by Chanties.. Stsletnent of Rommendèd Prdcbce applicab lo ¢harflies preparing their accounts in ac[x>Tdan vKlh the Fln8nc181 Reporting Standard appllcabk in Ihe UK and Republlc of Ireland IFRS 1021 laffÈcbv8 1 January 20151- (Charities SORP IFRS 10211, the Fln8ncial Reporting Stsnd8rd applicab in the UKathd Republic of Ireland IFRS 1021 and the CompanEs Act2006. Change In bas15 of accountlng orto prevlous accounts There has been no change to the accounting policies Iv3lu81ion wles and method of attounlSngl slnc8 lastyeai and no change5 have been tnade lo accounts for pviOuS yegrs Fund accourrting UnreslriGted funds These are available for use al the discretion ofthe Irustees in fvrtheran of the general oLy'e¢ts of the charity. These afe unrestri(ed funds EarTnarked bythetTUStees for particular purposes Thest are unrestricted lunds which include a revaluat resetve representing the restatemènt of invegimèntagsets al their ttparkel values. These are av8118bl&forusa subi8cttO ts8tiiCbons Imposed bythe donDrorthrough tsrms of8n apfftal. DeSatsd fvndg REValUab fund% Restrfcted fvnds In¢om• Recogllilll of income Income is included in the Statement of Fin8nckql Actiw1S ISOFAI when the charfty becomes ents"Iled to, and vlriualty certain io rece8, the incorf and th&amount of the income can be measured with svfficEnl relkqbility. Where income ha5 related expenditure Ihe income and rak918d eKpandKure Is reported gros5 in the SOFA. Voluntsry income received by wgy of grants. donations gifts is includ&1 in the Ihe SoFAwhen rewable and onlywhen the Chatity has unconditnal entilletnpntto the incorne. Income from lax reclaims is itKluded in the SOFA atthe same time a5the giftldonation towhich il relates. Thesé are included in irKome (with an equwalent atnount in expendilurel where Ihe bÉnÈfilto the Chatity is reaSOnaYquanIfflable, tn2asurable and material. Th& v81u• of any voluntstrrhèlp rÉcewed is not includ1 in the a(u1&. This Ss su0d In the aco)UMS whan recefv8bl&. This nUa¢s any gain or loss resuth'ng fibm revaluino investments to market value al the end of the ye8r. Income related pendre Donations and le9ao¥es Tax reGlaims 0 donations and grfts Oonaled serCeS and fadlitl8s Voluntser help Investment in¢J)me GainlI0$SeSI on revaluation of fixed assets G8in51110ssesl on investment assets Th iue$¥nY gain or1055 on the saleof investments. Expendl¢ure Rwnition of expenditure Expenditure is recngnised on an 3rual5 basis Expendilure includes anyVAT whth cannot be fully recovered, is reported as part of the expenditu to vthich il relate5. These comprise the cos15 assoated wilh attracting wlvnlary incorne. fvndr8ising trading costs and inve51tllent mallagetnentcosts. These comprise the c051s inCued by the Chatity in the delwery of its actiw15 an sewices in the furtheratKX of its objects, induding the making of granlsand govetnance costs. All grant expenditure Is arUted for on an acknal paid basis plu5 an arUdI for that have bèèn approved by the tsustses atthe end of the year but notyel Expendthre on raising funds EXpeIlUre on tharitab acbwlie& Grdnts payable paKJ Gow8mance Lwts Thase Include those costs 8ssocl8tsd wllh meèllng the constituOn&1 and statutory requlr8m&nls of the Chadty, inUdIng any audlVlndepend&nl examinalv)n f8aS. costs Ilnked lo the strategic managem8nt of th8 Charity. etherwith a share of otheradmlnislralion costs. Th8se are supwrt o)sls allocated to a parUcuLgr actNty. Page 6 Qthereypendthre
Taxatfjon The charity is exernptfrom corFM)ralion tax on its cthar1iatrtl5 Trade and other dobtorts Trade and other debtors are recoonised ai the gettlfrmenl amountdL atter8ny tr&e discount offered. Prepayments are valued atthe amount ptspaid nei of 8ny trade dlscounls due Cash and t88h Èquival&nts Cash and cash equi¥alents comprkse cash al b8nk and on hand. demand dep05i15with banks and other short-term hKJhly liqvld investsnenis with orlgln81 maturities of Ihree months or less and bank overdRfts. In the stement of financial position, bank overdTrfis are shiwn wrfhin botrowings Drcurrent liabilili?s. In tha Statement of Cash Flows. cash and (x5h equivalen15 are shown net Df bank overdr8ftg Ihatare rep8yabk on detnand and form an integra partofthe companls (sh [nana98NdTht. Trade and other creditors Short te crlItorS are tnpasured al thetransacbon pri. Olhercrediiors and provi%KJns are rets)gnk%ed where the charity has a piesenl obligation resulting from 8 past 8vent Ihatwill probably re5uII in the Ir8nsferof fullds lo a Ihird party and the atnDunl due lo Sett the oblvJaiion Can be measured or estiTnaled reliably. Creditors and proviOnS are normalty r8cogn15ed al Iheirsettlemenl annt after allowing forany trade discounts du8. Research and dèvtlopmont Expenditureon rasearch and developrthnl Is written off in the year in which il is inGurred. Foreign Gurrtrncles Monetary asstis and liabSlltSes denominated in currenues olherlhan the funcbonal currenGy of the charity are translated al the rales of exchange prev31ling atthe end of the reporbng period. Transactv)ns In currencies otherlhan the functional cutrency of the chatity are recorfed al th8 fdlè of exchange on the dale that the transacbon occuFred. Iul exchange differences are a trken Into account in artiwng at net e/expendI1u&. Recelpt of donotsd good$. facllltles and servlces I donated goods. facxlthes and services 1ved a [OnI8 wthln thcomSw resourc8s and expenditure at an estitnate of Ihp value tothe charity. 2 Incorne frorn Investments R08ts1¢tsd Total 2025 Total 2024 DonatiMs 8nd18yacbs 4,537 4,537 4.537 27,222 27,222 3 Otb8r Income Restrtcted Total 2025 Total 2024 Bank intere51 37,137 37.137 37,137 37,137 4.943 4 Expondlture on charftable actlvltle RÈJtri¢tod TOMI 2020 Totsl 2024 Expenditure on chatitab RÈsearth and publKaOons 15.538 1S.538 Page 7
S Oth•r expendIre Restrlcted Yotal 202$ Totsl 2024 General admini%lrdlive costs Legal and pmfessional costs Amortisation 34,774 2,028 34,774 2.028 2,714 5,702 37.9fj7 37,967 10.029 Indudèd in G8neral Admlnlstr81fve costs are payments made to tha folh)wing Twslees C. Brannlgan 17.609.00 H. Delfanineiad 16.684.00 These payn*nts are in line th Ihe CharitS goveming d(Kument and rdates to MburSeent and time lost al work for organising Iheirfirst main event in 2020 6 Intanglblo nxed Sets Patents and trad• mar Total Cost AddiliDns Al 31 March 2025 Amorthatlon Al 31 Marth 2024 Ouring the year At 31 March 2025 Not book valvg At 31 March 2025 At 31 March 2024 10.754 10,754 10.754 10,754 2,984 2.984 1.613 4,597 4,149 6.605 6.157 7 Debtors 2025 2024 Prepayments and acixued in)[ne 8 Crodhorn.. amounts falllng due wiihln one yaar 2026 2024 Accwals 2.028 1.800 g Movement In fund$ Incorning resouices Resources expended Gross At 31 March Transfe 2025 At 1 April 2024 other oainsllDssesl Resthcted funds". R251ricted Incomp funds.. Donations and legacias Total 1,078,607 1076 607 41.672 41.673 37.967 37.967 P89e 8 1.082,313 1.082,313
CDLS- Hope for Has Detailed Statement of Financial Actlvitie5 for the period ended 31 March 2026 R6strictsd funds Totsl funds 2026 2024 Income and endowment from: DonatlQns and legacies 4.537 32,058 4,537 32,058 Bank interest 37,137 35,619 37,137 41.673 35,619 67,877 Total income Expenditure on.. Charitable activities Research and publications 17,283 17.283 Total of expenditure on charltable actlvltles 17,283 General admlnlstratlve Costs Information and publications Postage and couriers Subscriptions Travel and conferen Costs Arnortisation 48 15 418 34,293 1.165 35,939 310 254 244 1.371 2,540 Legal and profess5ional cost8 Accountancy fees Other gaI and professional fees 2,028 1,800 3,823 2,028 5,623 Total of expendituro of other costs Totsl expendlture Net income Net income Other Gains Net movement in funds Recon¢lllatlon of fund$'. Total fund5 brought forward 37,967 37,967 8,163 25,446 3,706 42,231 3.7( 42.231 1,078,607 1.082.313 1,036.376 1078 607 Page g