Charlty reglstratlon number: 1200291 Declan John Foundation Annual Report and Flnancial Statements forthe Year Ended 31 August 2025
Declan John Foundation Contents Icontlnued} Reference and Adminlstrative Details 2to3 Tru5tees' Report Statement of Trustees, Responsiljilities Independent Examinels Report Statement of Financial Activitie5 Balance Sheet Notes to the Financial Staternents 8t0 10
Declan John Foundation Reference and Admlni5trative Detsils Trustees Mrs Z Parkes Mr S Parkes Miss S Patkes Miss E J Vasey M5 R A Hardwick Charity Reg15tratlon Number 12C(J291 Prlncipal Offlce 11 Fusion Court Aberford Road Garforth Leed5 LS25 2GH Independent Examiner Mr N Pollitt FCCA 11 Fusion Court Aberford Road Garforth Leed5 LS25 2GH Page I
Declan John Foundation Trustees, Report The trustees present the annual report together with the financial statements of the charity for the year ended 31 August 2025. Oblectlves and activlties ObJert5 pnd aims The chaiity supplies items such as candles and books to NHS maternity trusts across the UK for them to distribute to grievlng families that have lost babies from 6 weeks gestation to 28 day5 old, to help relieve their emotional and mental suffering and distress. From the year 1° September 2024 to 31. August 2025 we have successfully contlnued in our aim to supply ontinuous stock to hospltals to provlde to bereaved families and have managed to engage and increase the number of h05Plta15 that we supply to furthering the support we can offer and public benefit. Fundralsing dlsclosures The money that the charity ha5 received has tome from various fundraisin8 eventslchallenges h05ted by the charity itself, or by frienijs and family of the trustees. The charity also receives occasional grants and re8ular donations. We Suc$SfulLY hosted a charltable ball in which funds were raised to allow u5 to supply more hospita15 than previous. Publi¢ beneAIt Having regard to the coThmissions public benefit guldance, we strongly feel that the charity has been working greatly in the publSds benefit. We continue to re1ve feedback from hospitals a5 to how vital the resources are for bereaved families. We have expanded on the arnount of hospitals we supply to and hope to malntain the level of supply required. The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the publlc benefit guidance published by the Charity Commission for En8land and Wales. structure. governance and management Constltutlon The charlty is cuntrolled by it's governlng document. Risk Monagement There is a rlsk managernent in place to assess and plan for risks and issues whlch may arfse. Oryqnls(rtlonalstnKture There are five trustees. Plansforthefvture We hope to continue to supply stock as currently offered and at the sarne rate. We hope to keep momentum on fundialsin8 and plan further fundrai51ng events to facilltate this. The annual report Wa5 approved by the trustees of the chaTity on 19th May 2026 and signed on its behalf by: Mrs Z Parkes Trustee Page 3
Declan John Foundation Statement of Trustee5' Responslbillties The trustees are re5pon5ible for preparing the trustee5' report and the finantial statements in accordance with the Unlted Kingdom Accounting Standards Iunlted Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair vhew of the state of affairs of the charlty and of the incoming resources and application of resour5 of the charity for that period. In preparlng these financial statements. the trustee5 are required to.. select suitable accounting policles and then applythem consistently,. observe the methods and principles in the Charities SORP- make judgements and estimates that are reasonable and prudent- state whether applicable accounting standards have been followed, subject to any material departures dlsclosed and explained in the financial ststements- and prepaTe the financial statements on the gohng conrn basis unless It is inappropriatè to presume that the charity wlll continue in business. The trustees are responsible for keeping proper accounting records that dlsclose with reasonable accuracy at any tlme the financial position of the charity and enable them to ensure that the flnancSal statements comply with the Cha¥ities Act 2011, the Charities (Accounts and Reportsl Regulations 2rA18, and the provisions of the constitution. The trustees are a150 responsible for safeguarding the asset5 of the charity and hence for takln8 reasonable steps for the prevention and detectlon of fraud and other Irregularities. The trustees are responsible for the malnten3nce and integrity of the corporate and financial information Included on the charitable company's website. Leglslation governing the preparation and dis5eminatlon of financial statements may dilfer frorn legislatlon in other lurisdittions. Approved by the trustees of the charity on 19 May 2026 and si8ned on its behalf by-. Mrs Z Parkes Trustee Page 4
Declan John Foundation Independent Examiner's Report to the trustees of Declan John Foundatlon I report to the trustees on my examination of the accounts of Declan john Foundation for the year ended 31 August 2025. Responslbllltle5 and basls of report As the charity trustees of Declan John Foundation you are responslble foT the preparatlon of the accounts In ccordance with the requirement5 of the Charitie5 Art 20111'the ACVI. I report in respert of my examinatlon of the Declan John Fovndation's accounts carried out under sectloD 145 of the 2011 Act and In carrying out my examinatlon I have followed all the applicable Direction5 glven by the Charity Commlssion under section 14515llbl of the Art. Independent examlnerfs statement I have completed my examination. I confirm that no material matters have come to my attentlon in connertion with the examination giving me cause to believe that in any material respect: l. aceounting records were not kept in respect of Declan John Foundation as rèquired by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements concerning the forrr and content of account5 set out In the Charitles (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view, whlch is not a matter con51dered as part of an independent examinatlot). I have no concerns and have corne across no other matters In connectlon with the examlnation to which attention should be drawn in this report in order to enable è proper understanding of the accounts to be reached. Mr N Pollitt 11 Fusion Court Aberford Road Garforth Leeds L525 2GH Date 19, May 2026 Page 5
Declan John Foundatlon Statement of Flnancial Activities for the Year Ended 31 August 2025 Unrestrlcte d funds Total 2025 Note ITKome and Endowments from: Donations and legacies 15,529 15,529 15,529 15,529 Totèl intome Expendlture on: Raisingfunds 114,3691 114,3691 114.3691 14,3691 Total expenditure 1,160 1,160 Net income Net movement in fiinds Rèconclllatlon of funds Total funds brought forward Total funds carried fornard 1,160 1,160 2,343 2,343 3,503 3.503 Unrestrlcted fund5 Total 2024 Note Income and Ertdowments from: Donations and legacies 5.715 5,715 5,715 5,715 Totsl income Expendllure on: Raising funds 7,4141 17,414 17,4141 7,414 Total expenditure 11,6991 11,6991 Net expenditure Net movement In funds Reconcillatlon of funds Total funds brought fowdrd Total funds carrled lorward 11.6991 1,6991 4,042 4,042 2,343 2,343 All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 7. The notes on pages 8 to io form an integral part of these financi31 statement5. Page 6
Declan John Foundatlon (Re81stration number: 1200291) Balance Sheet as at 31 August 2025 2025 Z024 Notè Cuffent assets Cash at bank and in hand 3,503 2.343 Fund5 01 the charity: Unrestrlcted Income funds Unrestricted funds 3,S03 2,343 Total funds 3.503 2,343 The financial statements on pages 6 to 10 were approved by the tfustees and authorised for Issue on 19th May 2026 and signed on thelr behalf by.. Mrs Z Parkes Trustee The notes on pages 8 to 10 form an Integral part of these financial statements. Page 7
Declan John Foundation Notes to the Financial Statements for the Year Ended 31 August 2025 l Ac¢ounting policies Statement of compllance The financial statements have been prepared in accordance wlth the second editlon of the Charltles Statement of Recommended Practlce issued in Ortober 2019, the Financial Reportin8 Standard applicable In the United Klngdom and Republic of Ireland IFRS 1021 and the Charitles Aci 2011. Basis of prepayatlon Declan John Foundatlon Theets the definition of a publlc benefit entfty under FRS 102. The accounts Ifinancial statements) have been prepared under the hlstorical cost convention with IteThs recognised at Cost or transaction value unless otheNlse stated In the Yelevant notel51 to these accounts. Golng contern The trustee5 consider that there are no material uncertainties about the charity's ability to contlnue as a going concern. Incomè and doWMets Voluntary Income including donations, gifts, le8acies and grants that provide core funding or are of a general nature 15 recggnised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufflcient reliability. Donutlons and legories Donations and legacies are recognlsed on a receivable basis when recelpt is probable and the amount can be rellably measured. Expendlture All expenditure Is recognised once there is a legal or constructive obligation to that expenditure, it 15 probable settlement is iequlred and the arnount can be measured reliably. All costs are allocated to the appllcable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to partlcular headings they have been allocated on a basis consistent with the use of resource5, With central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Roisln9funds These are costs incurTed in attracting voluntary in¢ome, the management of investments and those Incurred in trading actlvities that raise funds. Support Costs Support costs include ntral fijnrtions and have been allocated to artivity Cost categories on a basis consistent with the use of resources, for example, allocatlng property costs by floor areas, or per capita, staff cost5 by the time spent and other costs bytheir usage. Page 8
Declan John Foundation Notes to the Financlal Statements for the Year Ended 31 August 20251contlnued) Taxation The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition gf a charitable company for UK corporation tax purposes. Accordlngly, the charlty is potentially exempt from taxation in respect of income tsr capltal gain5 received within categories cowered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applled exclusively to charitsble purposes. Cash and cash equivalents Cash and cash equivalent5 comprise cash on hand and call deposits, and other short-tem) highly Ilquid invest¥vents that are readily convertible to a known amount of cash and are subject to an insignfficant rlsk of hange in value. Fund structure Unrestricted income funds are general funds that are available for use at the trustees dis¢tIOn In furtherante of the objertives of the tharlty. 2 Income from donations and legacles Unrestrlrte d funds General Total funds Donations and legacies; Donatlons from individuals 15,529 15,529 15,529 15,529 Totsl for 2025 5,715 5,715 Total for 2024 3 Expenditure on ralslng funds Costs of trading artl¥ltles Unrestricte d funds General Total funds 13.198 1,171 13,198 1,171 Dlrect costs Allocated 5UPPOrt costs 14,369 14,369 Total for 2025 7,414 7,414 Tffjal for 2024 Pa8e 9
Declan John Foundation Notes to the Financial Statements for the Year Ended 31 August 2025 {continued} 4 Trustee5 remuntrallon and expenses No trustees, nor any person5 connected with them. have reiVed any remuneration from the charfty durlng the year. No trustees have recelved any reimbursed expenses or any other benefr(5 from the charity durin8 the year. 5 Taxation The charity is a reglstered charity and 15 therefore exempt from taxation. 6 Cash and cash equlvalènts 2025 2024 Cash at barbk 3,503 7 Funds Balance at Balance at I Incoming RÈgouY¢es 31 Au8USt Septembèr 2024 rex)urces expended 2025 Unre#ricted funds General 2,343 15,529 14,3691 3,503 8 Aoalysls of net assets between funds Total funds at31 Urtrestrirted fubmls August General 2025 Current assets 3.503 3.503 9 Analysls of net funds Atl Septèmber FlTranclng At 31 Augusl 2024 cash flov 2025 Cash at bank and in hand 2,343 1.160 3,503 3,503 Net debt 2,343 1,160 Page 10
Declan John Foundation Statement of Flnancial Activitles by fund for the Year Ended 31 August 2025 Total Total Unrestricted Unrestrkted Funds Funds 2025 20Z4 Income and Endowments from: Oonation5 and legacies 15,529 5,715 Total income 15,529 5,715 Expendlture on: Raising funds 14,369 17,414} Total expenditure 14,369 17,4141 Net incomellexpendlturel 1,160 11,699 Net movement in funds 1,160 11,6991 Reconclliation of funds Total fvnds brought forward 2.343 4,042 Total funds carrled forward 3,503 2.343 Thls page doe5 not form part of the statutory financial statements. Page 11
Declan John Foundatlon Detalled Statement of Financlal Actlvlties for the Year Ended 31 August 2025 Total Total 2025 ZOZ4 Income •nd Endowments from: Donations and legacies lanalysed below) 15,529 5,715 Totsl income 15,529 5.715 Expendlture on: Ralsing funds lanalysed below) 114,3691 17,414 Total expenditure 14,3691 17,4141 Net incomellexpenditurel 1,160 11,6991 Net movement in funds 1,160 11,6991 Reconcillation of fund5 Total funds brought forward 2,343 4,042 Total funds carried forward 3,503 2,343 This page does not form part of the statutory financial statements. Page 12
Declan John Foundation Detailed Statement of Financial Artivlties for the Year Ended 31 August 2025 {continued) Totsl 2025 Total 2024 00fft7tions and legudes Appeals and donations 15,529 15,529 5,715 5,715 Rotslngfvnds Event Costs 13,7431 19,4551 1801 18511 12401 114,3691 PuTchases 16,4201 1861 16681 12401 7,4141 Insurance Printing. postage and stationery Independent examiner's fee This page does not form paft of the statutory financial statements. Page 13