Charity registration numbers.. England and Wales". 1196170 Scotland.. SC052424 Long Co¥ld Klds and Frfends Annual Report and Finanaal Statements Year ended 31 Marth 2025
Lon8 (ld Klds and Frfends Atcounts for the ar ended 31 Marth 2025 Contents Page Reference and Administrative Details Trustees. Report Independent Exarninerf5 RekK)rt Statement ol Financial Actiwties Balance Sheet Notes to the FInala1 Statements 8-13 Detailed statement of financial activrtie5 14-15
Lon8 (ld Klds and Frfends Attounts for the year ended 31 Marth 2025 Reference and Admin5trati¥e Details Chair Scnner pwnted 12.11.2024 Trustees C Whitby Dr M Faghv M Leston upwinted 12.11.2024 OPireoI.11.2o34 resigned03.09.2024 resigned 14.11.2024 resigned 14.11.2024 resigned 14.11.2024 resioned30.04.2025 WLee Dr J Rossman N Web5ter-Hart L Stnith Charity Registratlon Number 1196170 in Engbnd and Wales SC052424 in Scotland Chief Execuifve Offlcer S McFarland Registered Offlce Lytchett House 13 Freeland Par Wareham Road Poole Dorset 8H16 6FA Bankers CAF 6ank Ltd 25 Kings Hill Avenue Kings Hill West Malli08 Kent ME19 4JQ Independeni Examlner SJL Elllngham BA FCA DChA Fawcetts LLP Chartered Accountants Windover House St Ann Street Salisbury Wiltshire SPI 2DR
Lon8 (ld Klds and Frfends Atcounts for the year ended 31 Marth 2025 Trustees Report The Trustees present their Annual Rewrt for the year 31 March 2025. The accounts comply with the Charitie5 Act 2011, Accounting and Reporting by Charities.. Staternent of Recorntnended Prartice ISORPI applicable to charities preparing their a£counts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 issued on l January 2019. OBJECTIVES ANO ACTIVITIES Long Covid Kid5 e¥ists for the publK benefft. to promote and protect the physical and mental health and well-beinE of children and young people anywhere in the world with Long Covid and reLited illnesses. We define'Long Covid, tts rnean the k*f515tence of 5yrnPtOrns lasting beyond two month5 after a confirrned or probable infettion of COVIO-19. We work towards our Ms1On through.. lal the provision of advice, sUPPOrt and counselling to such children and young people and anyone connected with their care,. Ibl facllltatin& conductlng andlor promotlng research Into the causes, d6agnosis. treatmenr and preventlon of Long Covid and related illness provided that the useful resu$ ol any Such research are made public.. Icl ralsing awareness wlthln the general wbllc of Long Covld and related Illness In chlldren and young people and in particular to promote recognition of the condition and establish suitable cère pathways for the Identification, treatment and on8oin8 SLlPPOrt of ehildren and youn8 people with Lon8 Covid and related Ilness, and the supporr of 311 rhose invofved in their care. Publ1¢ 8enefft The Trustees conflrm that they have complled wrth ihe requlrements o15ertlon 17 of the Charltles Act 2011 to have due regard to the Charity Commission's guidance on public benefrt. ACHIEVEMEN AND PERFORMANCE Thls year has been marked by significant adVa(¥ milest0s. strengthened community mobllisation, and sustainèd 5UPPOrt lor lèmilies. Advocacy & Pollry Engagement Contributed evidence to the VK Covid Inquiry. efisurih8 children's experiences were represented • Wrote letiers calling for action to the Cabinet Office. DHSC and key indiwdual ministers. Secured endorsements from allied or8ani5ations including the ME Association, POTS UK, and SAPHNA. • Oelivered a nètlonal petitlon ITh March 202S wilh nearly 14.((K) signature5. calling for urgent investrnent in research, treatment. and support. The petition was presented to MP5 We5 Streetin8 and Ashley Dèlton, èccompanied bya youth-created video. • Represented children and young people with Lon8 Covid ènd overlapping illnesses in meetings with key statutory service providers. Presented at national and international forums arbd conferences. Publlc Awarene55 3fKI Campai5 Coordinated the carnpaign foi Intefnational Long Covid Awareness Day Imarch 20251, co-designed with young people to raise visibility and solidarity. Continued to challence misinformation. prornote the benetits of clean indoor air and Safer learnin8 spaces, and amplify lived experiences through national and international platFomis. • Oeveloped an awareness wdeo with chlldren and young people to support their personal advocacy. and provide schoo15 With a resource. Maintained a media presence regaTdin8 paediatric LonBCovid.
Lon8 (ld Klds and Frfends Atcounts for the year ended 31 Marth 2025 Trustees Report Famlly support & Communlty Engagement Sustained support and signposting for over 11.(KK) famils. as well as ongoing inquiries. wrth initiative5 ernpha5isinE dignity. inclusivtty. and hope. Peer support sessions. sèfeguardin8 guidante. and youth-led projects continued to empower famllles navi83tinE complex and fluctuating illness. Youth Advisory Panel rnernber5 contTibuted to awareness initiatwes, ensuring children's lived experience voices remained present atthe highest levels. Resear¢h and Dl$seminotkn Provided Publlc Patient Involvement IPPII in paediatrit research projects. supportlng chlldren and young people as participants. co-applicants, and experts by INed experience. Co-authored and peer-Teviewed article5 published in reiogni5ed rnedical journals. • Acted as advisors and suprx)rted the development and submisslon of funding applications for paediatric research. Contributed to the dissemination of reseaTch findin8S thTh8h psetIons, ieports, publications, and engagement with professional and publt audiences. We extend our sincere 8ratitudE to everyone who has stood alon85ide us this year, throu¥h donations, matched fundin& peiition slgnatures. pannerships. and countless acts of volunteer <ornmitment. Thanks ro vour gener051ty and solidarity, we continue to strengthen communty network5, Influence policy. and provlde hope to over 11,000 fomilies navi8atin8 complex and fluctuatin8 illness. To8ether, we are leadln8 ècrion to bulld better recognlllon. stronger supporr strudures. and brhlef. healthier futures for all children and young people. FINANCIAL REVIEW The total income for the year ended 31 Marth 2025 was £74.$8412024: E79.2961. Expenditure for the year ended 31 Marth 2025 totalltd £72.08612024: £103.3791 and supported advocacyi famlly support, including for the Occupational Therapisi and marketin8 antl adminlstratlve support. At 31 March 2025 the charity had net assets ol f41,36512024.. E38.8671 of which £37,17712024.. £38,867) re held as unrestriaed reserves. including cash at bank of £31.30512024.. £34,831). Flnancial prudence and transparency remain at the heart ol our operations. and we are dedicated to upholding the highest standards of 8overnance while seeking new fundin8 avenues to support our mlssion. Reserves Poll Our reserves policy is to hold approximatety 3 months unrestficted charitable expenditure which is £urrently £15,000. At 31 March 2025, free reser¥es We £37.17712024'. £36.4771. STRUCTURE. GOVERNANCE AND MANAGEMENT Long Covid Kids and Friends Is a Charitable Incorporated Organisation ICIOI incorporated in England and Wales on 15 October 2021 and in Scorland on 22 March 2023. The re8istered charity number is 1196170 in England and Wale5 ènd in scotland SCO52424. The trustees at the end of the period are listed on page l. Trustees are appointed by the existing Trustees. The day to day running of the charity is carried ¢Jut by the Chief Executive Officer, Operations Manager. freelance 5tsff and a tearn ol volunteeT5. CEO is not rernunerated for her work with the charity.
Lon8 (ld Klds and Frfends Atcounts for the year ended 31 Marth 2025 Trustees Report The Trustees deckre that they have aPPToved the trustees. report above. Signed on beha of the Charity's Trustees S Craner Chair and Trustee Date.. 30.01.2026
Lon8 (ld Klds and Frfends Attounts for the year ended 31 Marth 2025 Independent Examiner's Report I report to the trustees on my exarnination of the accounts of Long Covid Kids and Friends for the year ended 31 March 2025, which are Set out on page5 6 to 13. RESPONSIVIILITIES AND BASIS OF REPORT A5 the chBrity trustees of Long Covid Kids and Friendsyou ale SpOnsible forthe prepatation of the accounts in èccordance with the requirements of the Chariiies Att 2011 (The Att'l. I report in respect of rny eyarnination ol the LonE Covid Kids and Friends, account5 carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applKable Directions given by the Charitv Commission under section 14515llbl of the 2011 Act. INDEPENDENT EXAMINER'S STATEMENT I have completed my examination. I confirm that no matenal matters have come to my atteThtioTh in connection with the examinatlon 8wing me cause to believe that in any material respect.. 111 accountlng records were not kepi in respect of the Tnjst as re4uired by settion 130 of the Act.. or 121 the accounts do not accord with those records.. or 131 the account5 do not comply with the applKable requirements concerning the form and content of accounts Set out in the Charities IAc¢ounts and Reportsl Regulation$ 2(X)8 other than any requirement that the account$ 8ive 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 other matters In coThr*ction with the examination to which attentlon should be drawn in thi5 report in order to enable a proper understsndin8 of the account5 tts be reached. Slgned.. 514X•X SJL Elllngham 8A FU OChA Fawcetts LLP Windover House St Ann Street Salisbury SPI 2DR Dated., 3Q January 2028
Lon8 (ld Klds and Frfends Attounts for the year ended 31 Marth 2025 Statement of Financial Activities unre$tted fu1$ Restrftted funds Noies Total funds 2024 Incomlng resourtes Income and endowments from.. Donations and legacies 57.656 4.371 S08 167 83 57,656 16.171 74,944 1,220 2,278 654 200 11.8(M) other trading activities Investments 167 83 Other Total inrome 62.784 11.800 74,584 79,296 Resources expended Expendlture on: Raising funds 11.877 52.657 64.534 11,877 60,209 72,086 13,626 89,753 103,379 7,552 7.552 Total •¥pEndllurt Net lexpendlturellln¢ome Net movemeni In funds 11,7501 11,7501 4.248 4,248 2,498 2,498 124,0831 124,0831 Re¢on¢lll#tlonofJund$.' Total funds brought forward Total fund5 carrfod for%¥¥rd 38,867 37.117 38,867 41,365 62,950 38,867 li 4.248 The notes on pages 8 to 13 form partof these finala1 statements
Lon8 (ld Klds and Frfends Atcounts for the year ended 31 Marth 2025 Balance Sheet Unre5trirted funds Restrirted funds Totsl thi5 Note5 yeèr Total 2024 Fixed asset5 Tangible assets 494 494 Current a$stts Stocks 1.568 14,309 31.305 47,182 1,568 14,309 35.553 51.430 1.688 8,766 34,831 45,285 Debtors Cash at bank and in hand 4.248 4,248 Credltors.. amounts falling due within one year 10 10,065 10.065 6,912 N•1 ¢urront assets 37.117 4,248 41.365 38.373 assets 37,117 4.248 41.365 38.867 Funds ol the Charlty Unrestricted funds Restrlcted fund5 37,117 37.117 4,241 38,867 4.248 Total funds 37.117 4,248 41,365 38.867 The financial statements on pa8e$ 6 to 13 were apptoved by the trustees. and authorised for issue on 30.01.2026 and signed on their behalf bv.. S Craner Chair and Trustee The notes on pages 8 to 13 forni partof these financial statement5
Long Cowid Kids and Friend$ A(cnts forthe year ended 31 Marth 2025 Notes to the finantial statements l. A¢¢ountinK poli¢ie$ sof preparatio These aicount5 have been prepared under the hi5toriial c05t ionvention wth items recognised at C05t or transaction value unless Otherwise stated in the rethnt note5 to the5eacwunt5. The accounts have been prepared in accordance wth the Statement of Retommended Practlce". AccountlnÉ and Reporting by Charltles preparing their accwnts in acCtydèn wth the Financial ReportinÉ Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on l January 2019 and with the Charities Art 2011. The charrty constitures public benefii eniity as defined by FA5 102. The chariiy does fioi meei the definition of a large Chacty and therefore is exempi from the requiremet)i io prere a cash flowsiaitynent. Golngconcern The irustees h3ve prepared the financial statements on a going concern basis, which 35suffles th3t the charity will continue to operate for the foresee3ble future. The trustees have revwed thecharity's financial p051tRin, including c35h flow forec35ts, and have concluded that the charity ha5 adequate resources to continue In operational existence for the foreseeable future. Therefore, they continue to adopt the going concern ba515 of accounting in preparin8 the financial 5tatement5. Income All income 15 reco8ni5ed once the charity has eniirlernenr io ihe irlcome, irs receipt is prob3ble and the amount of tfve income can be mea5vred reliably. Donarions are recognised when received. Incorne lax recerable on gift aided don31ions is recogni5ed as income in the sème period as the donation. In¥e5tment income is 081$ed when iniere5t becomes due and payable. Expenditre reMinIon Llabilities are recognised where St is more like thath noi that there Is a le8al crf cothstiutti¥e obllaation committin8 the charityto pèy out resources and the amouni of the 0163110(an be measured %wth reasonable certainty. Governanceand support Costs Support C0$15 have been allocaled between SOnnce c05ts and other support. Governance c05t5 ¢0mprlse all costs InvolviTh8 public accouniabililyof the charity and its ¢ompliarKe with re8ul3tion and 8opd practice. Volurbteerhelp The value of any voluntary help received Is not included in the accounts but isdescribed it) thetrustees. annual report. Charltable Actlvltles Chariiable expenditure crthpri5es those costs incurred by the charity in the delivery of its aaknile5 ond servlce5 for Its benefic13rles. It includes both ¢osi$ that can be all¢xaied direnty ro such •ie$ and those (05¢5 of an indireu noiure necessary to support them. TanÉlble flxed assets Expenditure on fixed a55ets is capitalised and valued at historical cost except lor expenditure on assets costin8 less than E5fJ) which 15 written off immediate. Depreciation 15 £èlculated to write off the Cost of tan6ible fixed assets le55 their residual value5 on a 5tfai8ht line basis over the expected useful INe5 of the assets £oncemed. Computer equipment is WreTh off over 3 years. Stotk Stock5 held for Sale 35 part of non-ch3ritable tradeare measured at the lowerorcost OTnet reali5able wdlue. Debtors Debtors lintludin¥ trade debtots and loans reteivèblel aTe measured th initièl reco8nition at setmement arnovnt after any trade diKaunts or amount advanced by the Iharity. Subspquently. they are measured at the cash Dr other ton5iderion expected to be received. Creditors The charity has creditors whith are rneasured ai settlementamounts le55 anytrade discounts.
Long Cowid Kids and Friend$ A(cnts forthe year ended 31 Marth 2025 Notes to the finantial statements l. A¢¢ounting poli¢ie$ Icontinuedl Fund accourting General funds are unrestricted funds which are availae for use at the discretion of the Tmstees in furtherance of the general objettives of tfve Charity and which have not been deSnated forother purwse5. Restrirted fund5 are fund5 whiih areto be used in a((QTdanie with 5peiihi restrictions imposed by donors or which have been raised by the Charity for partiiular purp05e5. The t05ts of lsIng and administering 5uih funds 3re Charged against the spetifit fund. The aim and use of each restricted fvnd is set out in the notes tothe finantial statements. Investment income. 8alll5 and losses are allocated tothe appropriate fund. Flnantlal Instrumer The charty only has financial 355ets and financial liabilities of a kind that qualify a5 basic financial instruments. 8a5 financial iTh5truments are reco8ni5ed at the settrnent arnount due after any tradediscounts offered. 2. Analysls of Income Lknrtstwlrted Restrfcttd lunds frjnds Ti)t•l fvnds Totsl 2024 Do*1053nd1•1aOeS. Don3tlQn5 and gilts Gift Aid Grants 54.430 726 54,430 726 63,4LY) 1.544 10.0 74,944 57,656 57,656 (rItable Adlvllles.. Cholr Pln Prolert Covid Made LQl)8 Aesearch 1,145 3.526 3,516 11.8CQ 11.8ts) 75 1,220 4,371 li,BO) 16,171 Othertradlw •rtlvltlès'. Sa501 T shirts Salesof StkerS Salesof Oon't Send Me a Card Salesof plns Cofflmisslon 118 39) 544 323 39) 1,394 13 2,278 508 Incomefrom Sn¥esiments'. Interest incornè 167 167 654 Otherlncome.. Sundry income Compensaiion 83 Z(N) 2rA) 83 83 TOTAL IMCOME.. li 74,584 79,Z96
Lon8 (ld Klds and Frfends Attounts for the year ended 31 Marth 2025 Notes to the financial st3tements 3. Analysis of empenditu unletted fuThJs Retted funds Total lunds 2024 Expendktsre on ralslng funds: Website costs Costs of Eoods sold an¢J running OTh line Shop Bank Charges incurred ¢olle£tin8 donations Advertisin& rnarketin& direct Mail and publicity Administrative 5UPPOrt 589 1.550 333 589 1,550 333 399 940 327 1,361 1,361 4,116 7,844 13.626 11,877 11,877 Expenditure on charilawe arti¥ities: Support of chlldren with LonB Covid Raising awareness of Long Covid Support costs- ntste 4 23,478 15.408 13,771 52,657 7.552 31,030 15,408 13,771 60,209 43.494 33,869 12,390 89,753 7.552 TOTAL EXPENDITURE 64,534 7,55Z 72,086 103,379 4. Support and Govèrnant* Costs 2025 2024 Administratlve support Bank charges Computer and website costs Depreciation of equipment Glfts Governance costs- independent examination Human resources Insurance Stationery Sundry expenses 8,044 220 188 495 519 8,418 60 399 495 1,140 1,288 362 228 2,369 318 52 66 13,771 12.390 S. Trusteè remuneratlon and benèffts None of the trustees have beeTh paid any remuneration or received any other benefits frorn the charity durin8 the year No trustees have receNed any reimtwrsed exper)sesfrom the charity dufing the year12024.' nill. The charity considers its key ManageTrt personnel comprise the trustee5 as well as the CEO. Key rnanaeernent personnel are not remunerated. io
Lon8 (ld Klds and Frfends Attounts for the year ended 31 Marth 2025 Notes to the financial st3tements 6. Tangible fixed assets Computer Equipment Tal Cost Cost at l April 2024 Additions Cost at 31 March 2025 1,484 1,484 1,484 Depreciation At l April 2024 Depreciation At 31 March 2025 990 494 1,484 990 494 1,484 Net bookvalue Net book value at 31 March 2024 Net book value at 31 March 2025 494 494 7. Sto¢k 2025 2024 Stock 1,568 1,688 8. Debt0 and prepayments 2025 2024 Trade debtors Other debtors Prepayments and accrued incon 7,284 2,793 4,232 14.309 5,644 3,122 8.766 9. Cash at bank ar In hand 202S Z024 Cash at bank and on hand Other 33,874 1,679 35.553 31,912 2,919 34,831 10. Credltovs and accruals Amountsfolling due within oneyeor 2025 ZO24 Trade creditors Accruals and deferred income 2,920 3,992 6.912 10.065 10.065 Balance at Balance at 11. Charlty Fund$ 0110412024 IrKome Ejtpendture Transfers 3V03125 Unrestricted fund5 Restricted fund5 38,867 62,784 11,8 74.584 164.5341 17.5521 172,0861 37,117 4,248 41,365 38,867 Unrestrlrted funds: This repre5ent5 fund5 which have been accumulated forthe geneial purp05e5 of the charity. Restrlcted funds.. Covid Made Lon¥.. Restricted funding was received to support the chanws role a5 a Co-lnvestigator and P3tient and Public Involvement IPPII Collaborator on the CO)nD Made Long projert. a UK-wide study led by the London School of Hygiene & Tropical Medicine examining the impacts of Cowd-19. including Long Covid, on young people aged 1fr25. li
Lon8 (ld Klds and Frfends Attounts for the year ended 31 Marth 2025 Notes to the financial st3tements IZ. Ana$1$01 netassetsbetween IWKIS rixeda5sets Netcurrent Creditor5 > i year Total unstrICted funds Restricted funds 37,117 4.248 41.365 37,117 4,248 41,365 Comparative ana$15 of net assets between fvnds fot the year ended 31 March 2024.. Pletcurrent redltors > l year Total Unrestrlrted funds Restricted fund5 494 38.373 38,867 494 38.373 38,867 12
Lon8 (ld Klds and Frfends Attounts for the year ended 31 Marth 2025 Notes to the financial st3tements 13. Comparative Statement d financial activities UnrtStri¢itd funds Rtstri¢(ed funds Total funds Incoming reSoue5 Income and endowments fmm.. Don8tions and legacies 64.944 1,220 2.278 654 200 74,944 1,220 2,278 654 200 Other trading attivitles Investments other Total Income 69,296 10,000 79,296 Resour¢es expended Expenditure on: Raising funds 13.626 79,753 93.379 13,626 89,753 103,379 10,0 10,000 Total expendlture Not lexpendlturelllncome N•1 movemtni In funds 124.0831 124,0831 124,0831 124,0831 Re¢on¢llkrtlon oAJunds.' T0181 funds brought forward Total funds carrled fonward 62,9SO 38.867 62,950 38,867 13