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2025-06-30-accounts

Docusign Envelope ID: EB02F16F-E61D-4D24-9E97-A5CE4F47E80A

CHARITY REGISTRATION NUMBER: 1194581

CLEFT

Independently examined accounts

30 June 2025

Docusign Envelope ID: EB02F16F-E61D-4D24-9E97-A5CE4F47E80A

CLEFT

Financial statements

Year ended 30 June 2025

Page
Trustees' annual report 1
Independent examiner's report to the trustees 13
Statement of financial activities 15
Balance sheet 16
Notes to the financial statements 17

Docusign Envelope ID: EB02F16F-E61D-4D24-9E97-A5CE4F47E80A

CLEFT

Trustees' annual report

Year ended 30 June 2025

The trustees present their report and the unaudited financial statements of the charity for the year ended 30 June 2025.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and 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 published in October 2019.

Reference and administrative details

Registered charity name CLEFT Charity registration number 1194581 Principal office 10a Warren Estate Lordship Road Writtle Chelmsford CM1 3WT

The trustees

The trustees who served during the year and at the date of approval were as follows:

B Sommerlad (Chairman) M Pinkstone (Vice Chair) R Allan R Carrick (Appointed January 2025) M Fell T Goodacre T Morris S Novintan K Qattan (Appointed January 2025) B Richard D Sainsbury R Slator E Anderson (Resigned February 2025) M Dwyer (Resigned July 2024)

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CLEFT

Trustees' annual report (continued)

Year ended 30 June 2025

As part of a planned programme of staged turnover of trustees, there have been a number of resignations and we are currently advertising for three new trustee posts.

Treasurer W Smith Chief Operations Officer M Baldwin Deputy Operations Officer E De'ath Independent examiner A Robinson FCA Lovewell Blake LLP Chartered accountants First Floor Suite 2 Hillside Business Park Bury St Edmunds IP32 7EA Bankers Barclays Bank PLC North Herts and Welwyn Group Hitchin

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CLEFT

Trustees' annual report (continued)

Year ended 30 June 2025

Objectives and activities

Our Mission

CLEFT is a charity focused on providing permanent, sustainable, ways to improve cleft care in both the UK and overseas.

Supporting a variety of projects, we are helping to improve the lives of people born with clefts in many ways. Broadly speaking, our help can be described in two categories:

Research Projects

A core principle of CLEFT is to invest in research projects that study the causes and treatment of clefts. When it comes to clefts, there is still so much that is unknown. The progression of knowledge and understanding of clefts is therefore a key component in improving the methods used by surgeons, speech therapists and other medical professionals to treat and provide quality, long-term care for all people born with clefts, both in the UK and overseas.

International Projects

CLEFT works with local surgeons and other specialists in several lower income countries to help them develop high quality, multidisciplinary cleft centres. We do this by visiting and working with local teams regularly, helping to provide education and training, and donating much-needed equipment.

Our visits are carried out by UK cleft specialists - including surgeons, speech therapists, orthodontists, and other professionals - who generously give their time for free. They are invited by the local teams to visit, primarily for teaching, collaboration, and support, rather than to carry out treatment themselves.

We help to establish cleft centres in teaching hospitals so that the next generation of specialists will also benefit. Once twinning relationships are built, opportunities for overseas clinicians are created to visit the UK to further their training.

Our goal is to support local teams so that children born with clefts in these countries will have the same opportunities of having quality cleft care as those in the UK.

Public Benefit

In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commissions guidance on public benefit when setting the objectives for the year.

The trustees confirm that they have complied with the duty in section 4 of the Charities Act 2011.

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CLEFT

Trustees' annual report (continued)

Year ended 30 June 2025

Achievements and performance

International Steering Committee

It has been a year of progress, pauses, and perseverance for the International Committee. Despite some political setbacks, we have made important steps forward in many of our international partnerships. Here is a snapshot of what has happened since April 2024:

In addition to these projects, we hosted well-received pre-CFSGBI Annual Conference webinars in March and April 2025.

Progress has been slower in mapping UK cleft centres for potential "twinning" partnerships, but discussions at two or three sites are looking promising. Early conversations with the Canadian charity Transforming Clefts are ongoing, and Matt Fell, CLEFT Trustee, has kindly volunteered to act as our liaison to explore the potential for collaborative projects.

Research Steering Committee

The Research Steering Committee (RSC) meets regularly to review progress on all funded projects. Updates are provided directly by researchers, and the committee continues to offer guidance and feedback throughout the lifecycle of each project.

Since 2021, CLEFT has awarded research grants to six projects. Two of these were successfully completed during 2024:

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CLEFT

Trustees' annual report (continued)

Year ended 30 June 2025

CLEFT is also supporting one ongoing project originally funded in 2018:

Three projects are currently underway, each progressing steadily:

2024 Call for Applications

CLEFT's 2024 call for research proposals attracted nine submissions. One project has been selected for funding:

Two applications were declined following RSC review, and feedback was provided to the applicants.

Building the Research Community

A second research webinar was held in April 2025, chaired by Jenny Cropper in advance of the CFSGBI Annual Conference. The session featured interactive Q&As with RSC members and was well received. Plans are in place to run a similar event next year.

Trainee Section

The CLEFT Trainee Section has now completed its first full financial year since its inception in early 2022. Chaired by trustee Shonnelly Novintan, CLEFT trustee, the group brings together a multidisciplinary cohort of trainees - including those in plastic surgery, orthodontics, dentistry, speech and language therapy, and psychology - who are united by a shared commitment to improving global cleft care. Over the past year, the Trainee Section has evolved in several key areas:

Growth

The committee welcomed five new members in January 2025, bringing the current total to eleven. While engagement varies - approximately four members contribute consistently, with others requiring more structured support - the project-based nature of the roles means flexibility is essential. This has required a significant time investment from the Chair, who provides one-to-one guidance to support team members, resulting in more tailored and meaningful outputs. Recruitment has been paused until December 2025 to consolidate current activities.

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CLEFT

Trustees' annual report (continued)

Year ended 30 June 2025

Outreach and Awareness

Outreach has remained a core strength of the Trainee Section. November 2024 saw the delivery of a successful, inaugural team-based outreach event attended by over 200 participants. The event combined a keynote session introducing CLEFT's ethos with interactive, discipline-specific workshops. Moving forward, all trainees are encouraged to deliver two outreach events annually, with team-based events planned biennially.

International Trip Leaflets

In collaboration with the International Committee, the Trainee Section began developing patient information resources to support international trips. The first set of surgical leaflets - in Portuguese - was created for the Mozambique trip, covering cleft lip and palate, Alveolar Bone Graft, and Velopharyngeal Lift Procedure. Following the success of this initiative, the team is expanding the project to include other specialties, such as psychology, and further locations including Nepal.

Fundraising

Fundraising activity from the Trainee Section was less prominent this year, reflecting a strategic shift towards outreach and content-driven projects.

Cleft Education Videos

The Section has continued to build a library of short, educational videos aimed at introducing cleft care to trainees from all disciplines. Over 20 videos have been produced to date. These are now being shared across CLEFT's social media platforms and have been made accessible via the charity's website.

Research

A study examining the representation of cleft care in the dental undergraduate curriculum was conducted and presented at the CFSGBI Annual Scientific Meeting in 2025, helping to highlight gaps and opportunities in early-stage cleft education.

Student Section

Now in its fourth year, the CLEFT Student Section continues to focus on its core aims of raising awareness of CLEFT and supporting the charity through student-led fundraising.

A key development this year was the move from a university-based structure to a region-based model. This change has enabled student ambassadors who may be the sole representative at their institution to collaborate with peers in nearby universities, allowing for more effective teamwork and broader fundraising efforts.

The Student Section has been led by a dedicated Central Committee of nine students, with 37 ambassadors actively involved across the UK and internationally. London remains the most represented region, with 24 ambassadors. We are pleased to continue building international connections, including a strong link with Charles University in Prague and emerging ties in Turkey.

Although some student sign-ups did not result in sustained engagement, the majority of ambassadors - both returning and new - have adapted well to the restructure. Their commitment and enthusiasm have been central to the Section's continued momentum, and we remain proud of their achievements.

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CLEFT

Trustees' annual report (continued)

Year ended 30 June 2025

Financial review

Financial Position

The Statement of Financial Activities shows CLEFT's income and expenditure for the year.

During the year ended 30th June 2025, the charity's total income reached £325,118. Total expenditure during the year was £136,823, down 55% on the prior year (2024: £306,960). Net income in the year amounted to £188,295 (2024: net expenditure £58,116) and as a result total fund carried forward increased to £533,077 (2024: £444,782).

These funds will allow CLEFT to fund both existing and new research projects, as well as extend our support to emerging international cleft centers in lower and middle-income countries.

Reserves Policy

It is the policy of the charity to maintain sufficient funds to cover all agreed future commitments and at a level which considers inflation. Our funds are separated into three distinct fund types:

Restricted Funds

Restricted funds are funds subject to specific projects or areas of work, which may be declared by the donor(s) or with their authority (e.g. in a public appeal), but still within the wider objects of the charity.

Unrestricted Funds

All other funds generated from the fundraising activities, events and advertising less all the associated expenditure constitute the unrestricted funds of the charity and as such are freely available to spend on any of the charity's purposes.

Designated Funds

Designated funds are part of the unrestricted funds which trustees have earmarked for a particular project or use, without restricting or committing the funds legally. The designation may be cancelled by the trustees if they later decide that the charity should not proceed or continue with the use or project for which the funds were designated.

Levels of Reserves

As of 30th June 2025, CLEFT was holding funds of £633,077 of which £89,280 are restricted funds. Of the remaining £543,797 unrestricted funds, £180,269 is allocated for current and planned projects.

CLEFT's reserves policy is to hold six months core operating costs in reserve to guard against fluctuations in income. At the end of the 2024/25 financial year the trustees deemed six months core operating costs to be £56,682. On 30th June 2025, CLEFT was holding £363,528 free reserves, which is well above the level required for the charities reserve policy.

These reserves are intended to drive our expansion plans for CLEFT's reach and the trustees will be looking to allocate these available funds towards new projects in the coming year.

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CLEFT

Trustees' annual report (continued)

Year ended 30 June 2025

Plans for future periods

International Steering Committee

Our focus remains on building and nurturing partnerships between UK cleft teams and their counterparts overseas. It is a model that we believe delivers long-term, sustainable improvements in care.

In 2025 - 26, we will continue to:

We believe that developing strong, lasting partnerships not only delivers better care in the communities we support - it also makes our work more visible and attractive to funders, creating a positive cycle of growth.

Research Steering Committee

Future Research Funding

CLEFT will open its next call for research proposals on 1 July 2025, with a closing date of 30 September 2025. Applicants may request up to £50,000 per project.

Improving Access to Information

Work is underway to update the research pages on CLEFT's website. These revisions aim to improve navigation and better communicate the impact of funded research. Key documents - including guidance for applicants, terms and conditions, reporting templates, and guidance for acknowledging CLEFT support - will be revised and republished in advance of the next funding round.

Committee Development

A role description for the position of Vice Chair of the Research Steering Committee has been approved, and expressions of interest have been invited from current members.

Trainee Section

Plans for 2025 - 26 include:

The CLEFT Trainee Section continues to offer valuable contributions across outreach, education, and international work. With careful management and an expanding portfolio, the section is increasingly embedded in CLEFT's broader efforts to support cleft care worldwide.

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CLEFT

Trustees' annual report (continued)

Year ended 30 June 2025

Student Section

In the year ahead, the Student Section will continue to build on its existing goals while expanding its remit to include a new focus on education and outreach. The core aims are now:

Work is underway to create an online educational programme aimed at sixth formers. Led by CLEFT student ambassadors, the initiative will offer participants certificates of completion, opportunities to engage further with CLEFT, and encouragement to take part in peer-to-peer fundraising. This new strand of work aims to raise awareness of cleft care among younger audiences while providing meaningful teaching experience for student ambassadors.

The Section will also continue efforts to broaden its multidisciplinary and geographical reach, while strengthening collaboration with the Trainee Section and clinical cleft teams across the UK.

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CLEFT

Trustees' annual report (continued)

Year ended 30 June 2025

Structure, governance and management

Governing Document

CLEFT is a Charitable Incorporated Organisation, and a charity registered in effect from 25 May 2021. The charity is constituted and governed by trustees under the terms of its memorandum and articles of association.

The current board of trustees and the changes which have occurred since the previous annual report are as stated in the reference and administrative details for these accounts.

Fundraising

CLEFT is a registered member of the Fundraising Regulator and is committed to fundraising in a transparent, ethical, and accountable way. We adhere to the Code of Fundraising Practice and aim to treat all donors fairly and respectfully.

We believe that building lasting, meaningful relationships with supporters is key to delivering our mission. Our fundraising approach prioritises authenticity, stewardship, and clear communication of the impact donations make. CLEFT's fundraising activity is overseen by the Board of Trustees, with day-to-day management delivered by the Operations and Fundraising departments. As we grow, we are actively working to expand our team and are looking to recruit a trustee with professional fundraising expertise to guide our work.

While our income goals are ambitious, our strategy reflects the realities of today's fundraising environment and our commitment to building a sustainable and impactful fundraising programme that supports access to cleft care worldwide.

We are committed to keeping personal data safe and handle all supporter information in accordance with GDPR and our internal data protection policies. Feedback from supporters is welcomed, and we are continually working to improve our engagement and fundraising practices.

Organisational Structure

The trustees are responsible for the governance of the charity. Initial appointment of trustees is made either through a nomination by a member of the charity or via an advertised recruitment process. All trustees hold office for three years, subject to reappointment. The trustees convened for six meetings during the year, to discuss fundraising, allocation of funds and strategy for the charity.

To ensure that the charity is governed as efficiently as possible and in line with Charity Commission guidance, the trustees have also invested in governance training during the year. This reflects their commitment to continuous improvement and effective leadership.

The charity has a Research Steering Committee of medical and scientific advisers and an International Steering Committee which considers submitted projects and makes recommendations to the trustees.

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CLEFT

Trustees' annual report (continued)

Year ended 30 June 2025

During the year, the following members served on the steering groups:

Members of the Research Steering Committee:

Name Position Rona Slator Chair of the Research Steering Committee Emily Anderson Clinical Geneticist Norman Hay Consultant Orthodontist Prof Phil Stanier Professor of Craniofacial Biology and Genetics, UCL Raouf Chorbachi Audiological Physician, Great Ormond Street Hospital Fiona Gilchrist Senior Lecturer & Hon. Consultant in Paed. Dentistry Stephanie van Eeden Lead Specialist Speech and Language Therapist Yvonne Wren Chief Investigator of the Cleft Collective Helen Robson Lead Nurse Cleft Lip and Palate Sophie Butterworth Plastic Surgical Trainee Ambika Chadha Oral and maxillo-facial surgeon Gillian McCarthy External Engagement Officer, CLAPA Jenny Cropper Clinical Psychologist Hannah Lane Clinical SLT, Doncaster and Bassetlaw Mark Dwyer Lawyer Julie Davies Clinical SLT and Heath Psychologist, Manchester

Non-voting Members of Research Steering Committee

Name Position Brian Sommerlad Consultant Plastic Surgeon and Chair of CLEFT

Members of International Steering Committee:

Name Position Brian Sommerlad Consultant plastic surgeon, Chair of CLEFT Tim Goodacre Retired plastic surgeon, Chair of the International Steering Committee Marie Pinkstone Retired Speech and Language Therapist, Great Ormond Street Hospital Debbie Sell Senior Research Fellow/ Speech and Language Therapist, Great Ormond Street Hospital Bruce Richard Consultant cleft surgeon (retired) Raouf Chorbachi Audiological Physician, Great Ormond Street Hospital Matt Fell Consultant Cleft Surgeon David Sainsbury Consultant Cleft Surgeon, Newcastle upon Tyne Richard Allan CLEFT Trustee Paul Whittaker Film maker Kate le Marechal Consultant Clinical Psychologist David Orr Consultant Plastic Surgeon Triona Sweeney Speech and Language Therapist, Dublin Neil Brierley Consultant Cleft Surgeon Khurram Khan Consultant Plastic Surgeon, Birmingham Jonathan Syme-Grant Consultant Cleft Surgeon Patricia Rorison Consultant Plastic Surgeon Liz Grant Professor of Global Health Helen Robson Lead Nurse Cleft Lip and Palate Chloe Rolland Consultant Orthodontist Ghassan Abu-Sittah Consultant Plastic Surgeon Rowan Griffiths Photographer Imogen Underwood Lead / Consultant Speech and Language Therapist (joined October 2024)

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CLEFT

Trustees' annual report (continued)

Year ended 30 June 2025

Members of the International Steering Committee Resigned
Name Position
Adrian Sugar July 2024
Justhna Motlib July 2024
Chris Hill July 2024
Mahen Bulumulla July 2024

Risk Management

The Trustees have examined the major strategic business and operation risks which the Charity faces and confirm that systems are in place to enable regular reports to be produced so that necessary steps can be taken to lessen these risks.

True and Fair Override

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 issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Independent Examiner Reappointment

A resolution to appoint A Robinson FCA of Lovewell Blake LLP as independent examiner will be proposed at the next Annual General Meeting.

15/8/2025 The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:

B Sommerlad (Chairman) Trustee

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CLEFT

Independent examiner's report to the trustees of CLEFT

Year ended 30 June 2025

I report to the charity trustees on my examination of the financial statements of the charity for the year ended 30 June 2025 which comprise the statement of financial activities, balance sheet and the related notes.

Responsibilities and basis of report

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

I report in respect of my examination of the charity's financial statements 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

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

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 financial statements do not accord with those records; or

  3. the financial statements 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.

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CLEFT

Independent examiner's report to the trustees of CLEFT (continued)

Year ended 30 June 2025

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.

Your attention is drawn to the fact that the Charity has prepared the accounts (financial statements) 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has since been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

A Robinson FCA Independent Examiner

Lovewell Blake LLP Chartered accountants First Floor Suite 2 Hillside Business Park Bury St Edmunds IP32 7EA 15/8/2025

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CLEFT

Statement of financial activities

Year ended 30 June 2025

2025 2024
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 4 261,252 3,980 265,232 196,300
Other trading activities 5 49,790 – 49,790 47,280
Investment income 6 9,559 – 9,559 5,264
Other income 537 – 537 –
   
Total income 321,138 3,980 325,118 248,844
   
Expenditure
Raising funds
Costs of raising donations and
legacies 7 35,760 – 35,760 14,649
Charitable activities 8 83,686 17,377 101,063 292,311
   
Total expenditure 119,446 17,377 136,823 306,960
   
   
Net income/(expenditure) and net
movement in funds 201,692 (13,397) 188,295 (58,116)
   
Reconciliation of funds
Total funds brought forward 342,105 102,677 444,782 502,898
   
Total funds carried forward 543,797 89,280 633,077 444,782
   

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 17 to 26 form part of these financial statements.

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CLEFT

Balance sheet

30 June 2025

2025 2024
Note £ £ £ £
Fixed assets
Tangible fixed assets 11 677 919
Current assets
Debtors 12 100,696 572
Cash at bank and in hand 534,250 445,877
 
634,946 446,449
Creditors 13 (2,546) (2,586)
 
Net current assets 632,400 443,863
 
Total assets less current liabilities 633,077 444,782
 
Net assets 633,077 444,782
 
Funds of the charity
Restricted funds 89,280 102,677
Unrestricted funds 543,797 342,105
 
Total charity funds 14 633,077 444,782
 

These financial statements were approved by the board of trustees and authorised for issue on 15/8/2025 ........................, and are signed on behalf of the board by:

B Sommerlad (Chairman) Trustee

The notes on pages 17 to 26 form part of these financial statements.

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CLEFT

Notes to the financial statements

Year ended 30 June 2025

1. General information

The charity is a registered Charitable Incorporated Organisation in England and Wales. The address of the principal office is 10a Warren Estate, Lordship Road, Writtle, Chelmsford, CM1 3WT.

2. Statement of compliance

The charity constitutes a public benefit entity as defined by FRS 102. 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom 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 issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

Going concern

The accounts have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient for the charity to be able to continue as a going concern.

Income tax

The activities of CLEFT are exempt from United Kingdom Income and Corporation taxation, provided that the income is applied to charitable purposes.

Fund accounting

Restricted Funds:

The restricted funds are funds subject to specific projects or areas of work, which may be declared by the donor(s) or with their authority (eg in a public appeal), but still within the wider objects of the charity.

Designated Funds:

Designated funds are part of the unrestricted funds which trustees have earmarked for a particular project or use, without restricting or committing the funds legally. The designation may be cancelled by the trustees if they later decide that the charity should not proceed or continue with the use or project for which the funds were designated.

Unrestricted Funds:

All other funds generated from the fundraising activities, events and advertising less all the associated expenditure constitute the unrestricted funds of the charity and as such are freely available to spend on any of the charity's purposes.

- 17 -

Docusign Envelope ID: EB02F16F-E61D-4D24-9E97-A5CE4F47E80A

CLEFT

Notes to the financial statements (continued)

Year ended 30 June 2025

3. Accounting policies (continued)

Income

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Computer equipment - 20% straight line

- 18 -

Docusign Envelope ID: EB02F16F-E61D-4D24-9E97-A5CE4F47E80A

CLEFT

Notes to the financial statements (continued)

Year ended 30 June 2025

3. Accounting policies (continued)

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

4. Donations and legacies

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Donations
Donations 243,355 3,980 247,335
Legacies
Legacies 17,897 – 17,897
  
261,252 3,980 265,232
  
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Donations
Donations 194,178 2,122 196,300
Legacies
Legacies – – –
  
194,178 2,122 196,300
  
5. Other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Fundraising events 49,790 49,790 47,280 47,280
   
6. Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Interest income 9,559 9,559 5,264 5,264
   

- 19 -

Docusign Envelope ID: EB02F16F-E61D-4D24-9E97-A5CE4F47E80A

CLEFT

Notes to the financial statements (continued)

Year ended 30 June 2025

7. Costs of raising donations and legacies

Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Event costs 6,082 6,082 7,500 7,500
Fundraising costs 29,678 29,678 7,149 7,149
   
35,760 35,760 14,649 14,649
   
8. Expenditure on charitable activities
Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Research grants 13,839 – 13,839
Overseas projects 3,661 17,377 21,038
Support costs 66,186 – 66,186
  
83,686 17,377 101,063
  
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Research grants 15,002 – 15,002
Overseas projects 8,985 144,574 153,559
Support costs 113,803 9,947 123,750
  
137,790 154,521 292,311
  
Analysis of support costs
2025 2024
£ £
Salaries 41,276 61,588
Employers NIC 124 –
Pension costs 1,248 1,186
Bank charges 268 621
National travel 1,120 849
International travel 3,224 28,686
Membership fees 248 759
IT and website fees 7,873 9,707
Printing, postage and stationery 622 1,716
Storage – 1,849
Advertising and promotions 1,589 9,301
Consultancy and specialist staff support 3,496 2,431
Depreciation 242 242
Insurance 1,525 881
Independent examination fees 2,107 2,178
Legal and professional fees 1,224 1,756
 
66,186 123,750
 

- 20 -

Docusign Envelope ID: EB02F16F-E61D-4D24-9E97-A5CE4F47E80A

CLEFT

Notes to the financial statements (continued)

Year ended 30 June 2025

9. Staff costs

The total staff costs and employee benefit for the reporting period are analysed as follows:

2025 2024
£ £
Wages and salaries 54,879 61,588
Social security costs 124 –
Pension costs 1,248 1,186
 
56,251 62,774
 

The average head count of employees during the year was 2 (2024: 3).

No employee received employee benefits of more than £60,000 during the year.

The key management personnel of the charity comprise the trustees and senior management team as listed on the reference and administration details page of these accounts. The total value of remuneration and benefits received by Key Management Personnel was £55,340 (2024: £45,003).

10. Trustee remuneration and expenses

The trustees were neither entitled to, nor received, any remuneration from the charity during the year. Four trustees received reimbursed expenditure totalling £9,807 (2024: three trustees £14,127) during the year.

11. Tangible fixed assets

Equipment
£
Cost
At 1 July 2024 and 30 June 2025 1,212

Depreciation
At 1 July 2024 293
Charge for the year 242

At 30 June 2025 535

Carrying amount
At 30 June 2025 677

At 30 June 2024 919

Debtors
2025 2024
£ £
Prepayments and accrued income 100,000 –
Other debtors 696 572
 
100,696 572
 

12. Debtors

- 21 -

Docusign Envelope ID: EB02F16F-E61D-4D24-9E97-A5CE4F47E80A

CLEFT

Notes to the financial statements (continued)

Year ended 30 June 2025

13. Creditors

2025 2024
£ £
Trade creditors 162 162
Accruals and deferred income 2,178 2,178
Other creditors 206 246
 
2,546 2,586
 

- 22 -

Docusign Envelope ID: EB02F16F-E61D-4D24-9E97-A5CE4F47E80A

CLEFT

Notes to the financial statements (continued)

Year ended 30 June 2025

14. Analysis of charitable funds

Year ended 30 June 2025

At 30 Jun
At 1 Apr 2024 Income Expenditure Transfers 2025
£ £ £ £ £
Restricted Funds
Palate Muscle Anatomy (Nth
Thames) 16,100 – – – 16,100
Bangladesh - Rana Begum 84,336 – (17,377) – 66,959
Kurdistan Ghada Al Bahar
Project 2,241 – – – 2,241
Cleft and Craniofacial
Conditions Clinical Studies
Group – 1,480 – – 1,480
Funding of Nepali Cleft Fellow – 2,500 – – 2,500
    
102,677 3,980 (17,377) – 89,280
    
Designated funds
Vomerine Flap Closure 22,000 – – – 22,000
The impact of COVID on
Speech 2,566 – (1,154) (1,412) –
Alveolar Bone Graft 3,498 – – – 3,498
Orticochea Pharyngoplasty
(Nth Thames) 26,186 – – – 26,186
Eye Tracking to measure
success in surgery 14,984 – (12,119) (2,865) –
Egypt project 2,237 – (1,040) (1,197) –
Kurdistan project 935 – – (935) –
Mozambique project 6,310 – – (6,310) –
Nepal project 2,890 – (580) – 2,310
Development of Automatic
Scoring Tool 24,941 – – – 24,941
Newborn orofacial cleft
analysis 48,785 – – – 48,785
Research project 50,000 – – (118) 49,882
Funding of Nepali Cleft Fellow – 2,667 – – 2,667
    
205,332 2,667 (14,893) (12,837) 180,269
    
Unrestricted funds
General funds 136,773 318,471 (104,553) 12,837 363,528
    

- 23 -

Docusign Envelope ID: EB02F16F-E61D-4D24-9E97-A5CE4F47E80A

CLEFT

Notes to the financial statements (continued)

Year ended 30 June 2025

Year ended 30 June 2024

At 30 Jun
At 1 Apr 2023 Income Expenditure Transfers 2024
£ £ £ £ £
Restricted Funds
Palate Muscle Anatomy (Nth
Thames) 16,100 – – – 16,100
Bangladesh - Private Donor
Project 103,095 1,321 (20,080) – 84,336
Kurdistan - Private Donor
Project 135,881 – (133,640) – 2,241
Mozambique - Private Donor
Project – 801 (801) – –
    
255,076 2,122 (154,521) – 102,677
    
Designated funds
Vomerine Flap Closure 20,000 2,000 – – 22,000
The impact of COVID on
Speech 17,567 3,008 (18,009) – 2,566
Alveolar Bone Graft 3,498 – – – 3,498
North Thames CLEFT Q Data
(Nth Thames) 1,215 – (1,215) – –
Bangladesh multi-disciplinary
cleft centre 5,402 – (5,402) – –
Orticochea Pharyngoplasty
(Nth Thames) 27,186 – (1,000) – 26,186
Eye Tracking to measure
success in surgery 14,984 – – – 14,984
Egypt project – 10,000 (7,763) – 2,237
Kurdistan project – 2,074 (1,139) – 935
Mozambique project – 10,936 (4,626) – 6,310
Nepal project – 20,966 (18,076) – 2,890
Philippines project – 2,828 (3,718) 890 –
Development of Automatic
Scoring Tool 24,941 24,941 (24,941) – 24,941
Newborn orofacial cleft
analysis – 48,785 – – 48,785
Research project – 50,000 – – 50,000
    
114,793 175,538 (85,889) 890 205,332
    
Unrestricted funds
General funds 133,029 71,184 (66,550) (890) 136,773
    

Purpose of Restricted Funds

Palate Muscle Anatomy (Nth Thames): Following a review of the donation from the unincorporated entity, this restricted fund relates to amounts restricted for a reassessment of the function of the muscles of the soft palate in speech and their importance in cleft palate surgery.

Bangladesh - Private Donor Project: To provide services for purposes defined by the income provider.

- 24 -

Docusign Envelope ID: EB02F16F-E61D-4D24-9E97-A5CE4F47E80A

CLEFT

Notes to the financial statements (continued)

Year ended 30 June 2025

Kurdistan - Private Donor Project: To provide surgical equipment to hospitals in Kurdistan.

Cleft and Craniofacial Conditions Clinical Studies Group - To provide an administrator in the UK.

Funding of Nepali Cleft Fellow - To provide a Cleft Fellow in Nepal.

Purpose of Designated Funds:

Vomerine Flap Closure: Following a review of the donation from the unincorporated entity, this designated fund is for a study on the long-term effect of vomerine flap closure of the hard palate at lip repair on appearance. Dental arch relationship and growth of the upper jaw, speech, hearing and psychosocial outcome in patients born with cleft lip and palate.

Alveolar Bone Graft: Do audio-visual aids improve the experience of patients undergoing an alveolar bone graft.

Orticochea Pharyngoplasty (Nth Thames): A research project to assess how effective orticochoea pharyngoplasty is in improving speech in children with both cleft and non-cleft velopharyngeal dysfunction.

Nepal project: A designated project to improve the reach of the charity as outlined in the objectives of the charity.

Development of Auto Scoring Tool: A designated project to improve the reach of the charity as outlined in the objectives of the charity.

Newborn orofacial cleft analysis: A designated project to improve the reach of the charity as outlined in the objectives of the charity.

Research project: A designated project to improve the reach of the charity as outlined in the objectives of the charity.

The following designated projects have been completed:

The impact of COVID on Speech: Designing robust single case studies to provide an evidence base speech therapy for cleft speech characteristics.

Eye Tracking to measure success in surgery: A research project to assess using eye tracking to measure success in surgery.

Egypt project: A designated project to improve the reach of the charity as outlined in the objectives of the charity.

Kurdistan project: A designated project to improve the reach of the charity as outlined in the objectives of the charity.

Mozambique project: A designated project to improve the reach of the charity as outlined in the objectives of the charity.

- 25 -

Docusign Envelope ID: EB02F16F-E61D-4D24-9E97-A5CE4F47E80A

CLEFT

Notes to the financial statements (continued)

Year ended 30 June 2025

15. Analysis of net assets between funds

General Designated Restricted Total
Funds Funds Funds Funds
30 June 2025 £ £ £ £
Tangible fixed assets 677 – – 677
Current assets 365,397 180,269 89,280 634,946
Current liabilities (2,546) – – (2,546)
   
Net Assets 363,528 180,269 89,280 633,077
   
General Designated Restricted Total
Funds Funds Funds Funds
30 June 2024 £ £ £ £
Tangible fixed assets 919 – – 919
Current assets 138,440 205,332 102,677 446,449
Current liabilities (2,586) – – (2,586)
   
Net Assets 136,773 205,332 102,677 444,782
   

16. Operating lease commitments

The total future minimum lease payments under non-cancellable operating leases are as follows:

2025 2024
£ £
Due within 1 year 1,868
		 1,868


17. Related parties

M Baldwin is the executive officer and related to the former trustee J Baldwin. During the prior year year M Baldwin received salary and expense reimbursements totalling £39,256. J Baldwin resigned as a trustee 19 July 2023.

Other than those elsewhere disclosed in the accounts, there were no other related party transactions in the year.

- 26 -

Docusign Envelope ID: EB02F16F-E61D-4D24-9E97-A5CE4F47E80A

Lovewell Blake LLP First Floor Suite 2 Hillside Business Park Bury St Edmunds Suffolk IP32 7EA

Dear Sirs

Financial statements for the year ended 30 June 2025

The following representations are made on the basis of enquires with those individuals, including management and staff, with relevant knowledge and experience such as we consider necessary in connection with your independent examination of the charity’s financial statements for the year ended 30 June 2025. These enquiries have included inspection of supporting documentation where appropriate and are sufficient to satisfy ourselves that we can make each of the following representations. All representations are made to the best of our knowledge and belief.

General

We acknowledge that the work performed by you is substantially less in scope than an audit performed in accordance with International Standards on Auditing (UK) and that you do not express an audit opinion.

We confirm that the charity was entitled to exemption under section 144 of the Charities Act 2011, being that gross income for the year does not exceed £1m or £250,000 if gross assets exceed £3.26m, from the requirement to have its financial statements for the financial year ended 30 June 2025 audited.

We confirm we have declared all income, including legacies, of which we are aware at the year end, whether received during the year or following the year end.

We have fulfilled our responsibilities as trustees, as set out in the terms of our engagement letter dated 7 September 2022 under the Charities Act 2011, for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (UK Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view and for making accurate representations to you.

All the transactions undertaken by the charity have been properly reflected and recorded in the accounting records.

All the accounting records have been made available to you for the purpose of your independent examination. We have provided you with unrestricted access to all appropriate persons within the charity, and with all other records and related information requested, including minutes of all management and trustees’ meetings and correspondence with The Charity Commission.

The financial statements are free of material misstatements, including omissions.

Docusign Envelope ID: EB02F16F-E61D-4D24-9E97-A5CE4F47E80A

Internal control and fraud

We acknowledge our responsibility for the design, implementation and maintenance of internal control systems to prevent and detect fraud and error, and we believe that we have appropriately fulfilled these responsibilities. We have disclosed to you the results of our risk assessment that the financial statements may be misstated as a result of fraud.

We have disclosed to you all instances of known or suspected fraud affecting the entity involving those individuals, including management and employees, who have a significant role in internal control or others that have a material effect on the financial statements.

We have also disclosed to you all information in relation to allegations of fraud or suspected fraud affecting the entity’s financial statements communicated by current or former employees, analysts, regulators or others.

Assets and liabilities

The charity has satisfactory title to all assets and there are no liens or encumbrances on the charity’s assets, except for those that are disclosed in the notes to the financial statements.

All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as appropriate.

We have no plans or intentions that may materially alter the carrying value and, where relevant, the fair value measurements or classification of assets and liabilities reflected in the financial statements.

Accounting estimates

The methods, data and significant assumptions used by us in making accounting estimates, and their related disclosures, are appropriate to achieve recognition, measurement and disclosure that is reasonable in the context of the applicable financial reporting framework.

Bank accounts

We have disclosed to you all bank accounts operated by the charity.

Legal claims

We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for and disclosed in the financial statements.

Laws and regulations

We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements.

Related parties

Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with legislative and accounting standards requirements.

Serious incidents

We confirm that no serious incident reports have been submitted to the Charity Commission, nor any events considered for submission, during the year or in the period to the date of signing of the balance sheet.

Subsequent events

All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed.

Docusign Envelope ID: EB02F16F-E61D-4D24-9E97-A5CE4F47E80A

Going concern

We believe that the charity’s financial statements should be prepared on a going concern basis, on the grounds that current and future sources of funding or support will be more than adequate for the charity’s needs. We also confirm our plans for future action(s) required to enable the charity to continue as a going concern are feasible. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charity’s ability to continue as a going concern need to be made in the financial statements.

Grants and donations

All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income.

Each trustee has taken all steps that they ought to have taken as a trustee in order to make themselves aware of any relevant information and to establish that you are aware of that information.

Yours faithfully

……………………………………………………………………………………………………………….. Signed on behalf of the board of trustees of CLEFT

15/8/2025 Date:………………………………………………………………………………………………………..