Charity registration number.. 12QM)291 Declan John Foundation Annual Report and Financial Statements for the Year Ended 31 Au8iJSt 2024 Declan John Foundation Contents Icontinued) Rele￿nce and Administrative Details Tiustees, Report Statement of Trustees, Respon5ibilitles Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Finanoal Statements 7t09 Declan John Foundatlon Reference and Administratlve Details Trustees Mrs Z Parkes Mr S Parkes Miss S Parkes Miss E J Va5ey Miss R A Hardwick Charlty Reglstratlon Number I2{￿291 Prlnclpal Olllce 11 Fusion Court Aberlord Road Garforth Leeds LS25 2GH Independent Examlner Mr N Pollitt ACCA 11 Fuslon Court Aberford Road Garforth Leeds LS25 2GH Page I Declan John Foundation Trustees, Report The trustees present the annual report together with the financial statements of the tharity for the year ended 31 August 2024. Objectives and artivltles Objects und alms The charitv supplies iterns such ascandles and books to NHS maternitytrusts acros5the UK forthem to distribute to grievln8 families that have lost babies from 6 weeks geststion to 28 days old, to help relieve their emotional and mental suffering and distre55. Fundr•tsing disclgsures The money that the charity has received has comè from various fulldraislng eventslchallen8es hosted by the charlty Itself, or by friends and family of the trustees. The money recèNed by the charlty ha5 been spent on batches of candles, plaques and baby loss books. This includes the packaglng of the candles and some postaÉe costs as WÉ11 as the insurance forthe charity. Publlcbenefft Having regard to the comrnissions public benef￿ guidance. we strongly feel that the charlty has been working greatly in the public's benefit. We have received feedback from the majority of the hospitals to Say that the items have been graciously received and hèveoffered comfortto thegrieving parents which have received them. A number of hospitals have commented that they do not retsive suth Items froTn the NHS and therefore they are tnuch needed, and that charities such as ourselve5 do excellent wo￿. A few have also commented on the high standard of the item5 provided. A few of the hospitals have held baby loss memorial events for parents whlch have105t bables and have asked for candle5 to 8ive to the grteving parent5 at the events. The trustees confirm that they have cotllplied wlth the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefltguidance published by the Charity Commission for England and Wales. Strwrture* governance and management Orgunls¢7tlonGlstructure The charity is controlled by its governing document. There a￿ flve trustees as named above who jolntly make decision5. We assess rlsk on a regular basis, at trustee meetings and plan lor any issues which may arise. The annua5 report was approved by the trustees of the tharity on 22.5.25 . and signed on its behalf by.. Mrs 2 Parkes Trustee Page 2 Declan John Foundatio Statement of Tru5tees' ResponsSbllltles The trustees are responsible lor preparing the trustees. report and the financial statements in accordance with the Unite(l Klngdom Accounting Standards (United Kingdom Generally Accepted Accounting Practicel and applieable law and re8ulations. The law appli￿ble to charities require5 thetru5teesto prepare financlal ststements for each flnanual year whlch give a tNe and fair view of the state of affairs ol the chadty and of the Incoming resources and application of resources of the charlty for that period. In preparin8these flnanual Statements, the trustees are required to-. Select suitable accounting policies and then apply them con51stendyJ observe thÈ methods and prsnciples In the Charlties SORP,. make judgements and estimates that are reasonable and prudent,. state whether 3pplicable accountlng standard5 have been followed, subjert to any material departures disclosed and explained in the flnancial ststements- and pwepare the financial statements on the going concern ba515 unless It Is inappropriate to presume that the charity will continue In business. The trustees are responsible for keeping proper accountlng records that disclose wlth reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements complv with the Charities Act 2011, the Charitles (Accounts and Reportsl Regulations 2008. and the provislons of the constitution. The trnstees are also responsible for safeguarding the assets of the charity and hence for taking reasonable Steps for the prevention and detection ol fraud and other irregularities. The trustee5 are responsible for the maintenance and integrity of the corporate and financial information Included on the charltable company's webslte. Le8islation governing the preparatlon and dissemination of financial statements may differ from legislation in otherjurisdic￿on$. Approved by the trustees ofthe charity on 22.fj.25.... and signed on its behalf by.. rs Z Parkes Trustee Page 3 Declan John Foundation Independent Examiner's Report to the trustees of Declan John Foundation l ￿port to the trustees on rny examinatlon of the accounts of tleclan John Foundation for the year ended 31 August 2024. Responslbllltlès and basls of report As the charity trustees of Declan John Foundation you a￿ responsible for the preparation of the accounts In accordance wlth the requi¥ements of the Charlties Act 20111'the ACVI. I report in respect ol my examination of the Dedan John Foundation's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the appllcable D1￿ctionS given by the Charity Commission under sertion 14515llbl of the Act. Independent exarnlner's Statement I have completed my ex3mination. 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: l. accountlng record5 were not kept in respert of Declan John Foundatlon as required by sectlon 130 of the Act., or 2. the accounts do not atcord with those records: or 3. the accounts do not cornply wlth the at¢ountSn8 requirements conceming the form and content of accounts set out in the Charities (Accounts and Reports) Regulations2￿8 otherthan any requlrement that the accounts give a 'true and fair vlew, which is not a matter Considered a5 part ol an independent exarnination. I have no con¢ems and have come ac1055 no other matters in Connection wlth the examSnation to which attention should be drawn ln this report in order to enable a proper understanding of the accounts to be reached. Mr N Pollitt 11 Fusion Court Aberford Road 6arforth. Leeds LS25 2GH .331fj2r Date.. Page 4 Declan John Foundation Statement of Flnancial Artlvfties for the Year Ended 31 August 2024 Unrestrl¢te d funds Total 2024 Note Income and Endowrnents from.. Donations and legacies 5,715 S,715 Total Income 5,715 5,715 E¥pendbture on: Raising funds 17,4141 7,4141 Total expenditure 17,4141 17,4141 Net expenditure 11,6991 11,6991 Net movement in funds 11,6991 11,6991 Retoncillatlon of lund5 Total funds brought forward 4,042 4.042 Total funds carried forward 2,343 Unre5tr1rted funds Total 2023 Nots Income and Endowmènts frorn: Donation5 and legacies 8.314 8,314 Total income 8,314 8,314 Expendlture on: Ralsing funds 4,2721 14,2721 Total expenditure 4,2721 14,2721 Net income 4.042 4,042 Net rnovement in funds 4.042 4.042 Recontillatlon of funds Totsl fund5 cèrrled fgrward 4.042 4,042 All of the charlty's activlues derive from continuing operatlons durin8 the above two perlods. The funds breakdown for 2023 is showll In note 7. The notes on pages 8 to 10 form an Integral part of these financlal Statements. Page 5 Declan John Foundatlon IRegistration number: 1200291) Balance Sheet as at 31 August 2024 2024 2023 Current assets Cash at bank and in hand 2.343 4,042 Funds ofthe ch*ity: UnTe5tr1cled income funds Unrestricted funds 2,343 4,042 Total fund5 2,343 4.042 The financial statements on pages 6 to 10 were approved by the trustees and authorised for issue on 22_525.... and signed on thelr behalf bv.. Mrs Z Parkes Trustee The notes on pages 8 to 10 fomi an integral part of these flnancial Statements. Page 6 Declan John Foundatlon Notes to the Flnancial Statements for the Year Ended 31 August 2024 l Ac¢ountin8 pollcle5 Statement of Compllanct The financial statements have been prepared in accordance with the second edltion of the Charities Statement ol Recommended Practice issued in October 2019, the Financial Reporting Stsndard appllcable In the United Kingdom and Republlc of I￿Sand IFRS 1021 and the Charities Act 2011. Basis of preparation Declan John Foundatlon meets the defSnltion of a public benefit entity under FRS 102. The accounts Iflnancial statement51 have been prepared under the historical cost convention with Stems recognised at cost or transaction value unless Otherwise stated in the relevant notelsl to these accounts. Golng concern The trustees con51der that there are no rnaterial uncertalnties about the charity's ability to continue as a going concern. Income and endowmehts Voluntary income including donationsj gifts, legacies and grants that provide core fundlng or are of a general nature is recognised when the charity has entitlement to the Income. it Is probable that the income will be received and the amount can be measured with sufficient rellability- Donotions und lequdes Donation5 and legacies are recognised on a receivable basls when receipt Is probable and the amount can be reliably measured. 6rt¥ntsrecelvoble Grant5 are recognised when the charity has an entitlement to the funds and any corkdition5 linked to the grants have been met. Where performance conditions a￿ attached to the grant and are yet to be met, the income is recognised as 3 liability and included on the balance sheet as deferred incorne to be released. Expenditure All expenditure 15 recognised once there 15 a le8al or constructive obligation to that expendlture. it is probable seltlernent is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that a88regate similar costs to that category. Where costs cannot be d1￿CtlY attributed to partScular headings they have beon allocated on a basis conslstent with the use of resources, with centrèl staff costs allocated on the basis of tlme spent, and depreciation thar8es allocated on the portion of the as5eVs use. Other support costs are allocated based on the spread of staff Costs. Ralslnafynds These are Costs incurred in attractin8 voluntary income, the management of investments and those Incurred in trading actlvitles that raise lund5. Support Eosts Support costs include central functions and have been allocated to attlvlty cost categories on a basis consistent wlth the use of resources, lor example, allocating property costs by floor areas, or per Capita, staff costs by the tlme S￿nt and other costs bytheir usage. Page 7 Declan John Foundation Notes to the Financlal Statements for the Year Ended 31 August 2024 (continued) Taxation The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the finance Art 2010 and therefore it meets the definition of a charitable company for UK corporation tsx purposes. Ac¢ordingly, the charitv IS Potentially exernpt from taxation in respect of Income 01 capital 8ains received within categories covered by Chapter3 Part Ilof the Corporation Tax Act2010 orSectSon 256 of theTaxation of Chargeable Gains Act 1992. to the extent that such income orgain5 ale applled exclusively to charitsble purposes. Cash and cash equlYaleMs Cash and cash equfvalents comprise c&h on hand and call dep051ts. and other short-term hlghly liquid investments that are readily convertible to a known arnount of cash and are sublect to an in518nificant risk of change in value. Fund strucwre Unrestricted income funds are general funds that are available for use at the trustees distretion In furtherance of the objectives of the charity- 2 Income from donatlon5 and leytles Unrestrkte d funds General Total funds Donat5ons and legacies- Donations from individuals 5,715 Total for perlod ènded 31 Au8USt 2024 5.715 5.715 Totsl for perlod ended 31AuBUSt 2023 8,314 8,314 3 Expenditure on ralsing fufids Costs of tradlng actmtles Unrestricte d funds General Totsl fvnds Costs of goods sold Allocated support costs 6,420 994 6,420 994 Total for perlod ended 31 August2024 7,414 7,414 Total for perlod ended 31 August 2023 4.272 4,272 Page 8 Declan John Foundation Notes to the Financial Statements for the Year Ended 31 August 2024 (contlnued) 4 Trustees remunefatlon and expenses No trustees, nor any persons connected with them, have reoived any remuneratlon from the charityduring the year. No trusiee5 have received any reimbursed expenses or any other benefits from the charlty during the year. 5 Taxation The charity is a registered charlty and 15 therefore exempt from taxation. 6 Cash and cash eqUI￿lent$ 2024 21)23 Cash at bank 2,343 4,042 7 Funds Balance at Balance at I Incomlng Resources 31 August September 2023 resources expended 2024 Unrestrlcted funds General 4,042 5,715 17.4141 2,343 8 AnalysKs of nèt assets betweèn funils Totsl funds at31 Unrestrlcted funds Au8USt General 2024 Current assets 2,343 2,343 9 Analysis of netfvnd5 Atl September Flnancin8 2023 cash flows At 31 Au8U5t 2024 Cash at bank and in hand 4,042 11,6991 2.343 Net debt 4,042 11,6991 2,343 Page 9 Declan John Foundatlon Statement of Flnancial Actlvltles by fund for the Year Ended 31 August 2024 Totsl Total Unrestrfrted Unrestrlcted Funds Funds 2024 2023 Income and Endowmentsfrom: Donations and legacies 5.715 8,314 Total income 5,715 8.314 eXpend￿Ure on: Raising funds 17.4141 14.2721 Total expenditure 17,4141 14,2721 Net lexpenditurellintome 11,6991 4,042 Net movement in funds 11,6991 4,042 Reconclllatlon of funds Total funds brought forward 4.042 Total funds carried forward 2,343 4.042 This page does not form part of the statutory flnanclal Statements. Page 10 Declan John Foundation Detalled Ststsment of Financlal Activities for the Year Ended 31 August 2024 Total 2024 Totsl 2023 Income and Endowments from: Donations and legacies lanalysed below) 5,715 8,314 Totsl Ineomè 5,715 8,314 Expenditure on: Raising fund5 lanalysed belowl 17,4141 14,2721 Total expendltu 17,4141 14.2721 Net lexpenditUTeifincome 11.6991 4.042 Net movement in funds 11.6991 4.042 Reconclllatlon of funds Total lunds brought forward 4,042 Total fund5 carried forward 2,343 4,042 This page does not forni part of the Statutory f￿nandal statements. Page 11 Declan John Foundation Detailed Ststement of Financlal Actlvities for the Year Ended 31 August 2024 {continuedl Total Total Year ended 31 6 September 2022 August 2024 to 31 Au8U5t 2023 Donoti011S ¢7ndlegaciÈ Appeals and don&tions Grants- other agencies 5.715 6,814 1.500 ,314 5,715 Purchases Insurance Printing, postage and stationery Independent examifter's fee 16,4201 1861 16681 12401 17,414 14,2ni 14,2721 Thi5 page doe5 not form part of the ststutory finandal statements. Page 12