THE MORNITIG DEW FOUNDATION REPORT AND FINANCL4L STATEMENTS FOR THE YEAR ENDED 7 FEBRUARY 2025 CHARITY NO: 1203463 Thc Morning Dew Foundatlott Flnanclal statements for tht ye*r Ènded 7 February 2025 Coxtents Pate I*Eal and Adminstrative Information Reptrrt of the Th]8tees St￿eMent ofTNstee9' Re8pon&ibiiitiea Actountants Rewrt St￿eMe1)t ol Finaneia] AcLlVities Balance Sheet Nvtc& to the ACci￿ntS The Mornlng Dew Foundatio Flnanci41 st&temtnt& for th* yeat ended 7 February 202S Admlnlstrative inforn￿tIOn Chthty Name: The Moming D¢w Foundation Ch￿lty Reglotratlon Nutthb¢r; 1203463 ReKlsteTed Office Addr¢w'. 163 Greenh&ven Drive, London, S&28 8FU Trust*es.' Edt Am3fta vinc.ent Ogaso Ileaboya Mary Obamudi Ac¢ountant.' 678 Consult Limited 100 Lincoln Road ETitli Kent DA8 2]yr B*nkÈr*'. Uoyds B£￿k Wtsimitister House SwAn$ea OSC. Epona House, Pheonix Way SA7 9HG Page I The Mornlng Dew Foundation Report of the trn6tÈ¢s for the year ended 7 F¢hrnAry 2025 The chATIty8 4r¢* ¢f opÈt*tlon and UK chatltable T•glstTatlon The Morning Dew Founddt2vn I'fMDF) is a iegistered Charity based in the Ruyal Borough ef Crreenwieh. to relieve the ne.e.ds of childre.n and young people iyith any form of di¥abthiy or $p¢¢iai needs, their famiiieg aDd their t#rer8. The ch&Tity 18 registered with the Charity Commi$$ion in &n8land & Wales ICCEW) with the charity nvmber 1203463. l*gal s¢Tuetwe of th• ehgrlty The Lharjty is constitiJt¢d A$ 3 eharitable ￿cOrporated organisat￿n ICIOI foundatitin registered ( 8th June 2023. A)1 the trustcrs arc indiwduais. Th¢ trnstetg ltt ofllee on the date the report was appToved The tr￿stetS in oifjce on the date thc repori was approved are as tshowD on page l. The foll•wlng p¢r8oDI a8 tnwt¢¢$ durinK th¢ year etsd¢d 7 Febrw 2025 The. trnstees who served a5 tru$tee$ in the reporting peTiod. are a$ 8hcpWn on page l. Our Almo And ObJeetive8 The pnncipal activities of the LhJxi(y are provision of relief io yvunB people with disabilty OT $pe¢ial needs and their famJies and Larers by". Al Providing atce$$ to good quality advice and informatjon. Bl Knabliiig more fttmili¢s to reeeive and provide peti ¥upJx)rt to each other. Cl Offering Support to carers by providing respite care. Aetivitie8 uttdettaken duzlni the yeat tts further the ¢harity'o for tkn pllblit b*ts•fit During Lhe year llndcr rewew. thc charity Under￿0￿ the following ". Supported vulncrable fpmilie3 by providing respite $erri¢e9. Or8ani8ed Lrips for farnllie& to reduce i501ation, and protnote mental health and well being. AL"tivities for SEND ¢hildrt.n tC> improve social skill$, mak¢ new friends 8md learn new $kiiis. - Fo(xl provision for vulner&ble lamilies to 3upport with eost of living cris18. - Coffee mornings for carers to reduce isolation and Tneet new people. Community event$ to promote cornmunity ctrhe$ion PaEe 2 The Morning Dew Foundv4tion R¢poTt of th¢ ¢ruotet45 for the yé#r ettded 7 February 2025 The clwlty¥ $tr*tegles for achlevlng Its And obJg¢tiv¢$ In the future Cuiltliiue tu Illujk willi ou5 parLlleF3 to source lor iuiidillg a.'Id dona-iun& lo.- our work ￿th thc community. b. Collaborate with otheT dwities that have the Same aims arjd objectives lo enhance senry¢e delivery lu ihe c'ornniunity. c. Continue to Teach oui to as many individuals and families thAt need supp)rt and respite Gqre. Volunteers Ilie chai.ity depends on the 8uppofL of its volunieers. uTrhi¢h is mueh appreciated. The volunteers arc irjvolvcd in 8er￿ce Pro￿&l￿n and admini$¢rauon. Stsu¢tiir¢i gov¢rn4nee aDd manthKe]tt*At The ui'LTail ¢untrol of the ch&nt>' Ib the iesponsibility of the board of trustees who are ￿Verned bs, the Constitution adaplcd on 8th Julie 2023. ineipdl fundlttg 8our¢•A This is provided m￿nlY t.hTough donations and 8ranis. In the year under rtview. the. tr.h3rity W&8 able to secure fundit]g by way of grant from The IA>ndon LomnLunity Fund, Gr¢urJdwork London, and Peabody CoTnTllunity Fund. The IA)ndon Borough ofBex]ey aJ5o fundrd childTeth placcs for E4sier and 8urnmeT holiday clubs. Pianrl for the future Cnniiiiue its piovide supp¢>rt io families and carer8 of }￿￿ng peDple. with disabiity or Speci￿ needs. Continue to partner with our current funders ￿£0 cre&t new relationships for fund genersLtion to eel the objt¢tiv¢g of the charity. Continue to work with other 4gencies and eharitie8 with Similar objeetives, irt the area and its enviTons tè advance the aims and objectives of the chaTity to prowde acccss to good quality &dvi¢e ¥J)d information, enabling Tnore fwlnilies of ¢hildren with disabilty ond Special nevdg offering Tespite care to familleg and esarers. Page 3 Report of tb• tTrJt•*i tot tb¢ y￿￿ •tsd•d 7 F•kn*ary 9025 st•t•m•%t •f trn•te*•' Y••pog•lbllltle• Tjivr cliariti a tni*i¢r* itll)OTixiI)le for Ilie i1￿1)rt￿*1101Tr of attQL41114 #C￿nI￿nCe wilh thè lonn• of Ibe ChAriiie• Aci 201 1 rtnd ihe ¢linritie* IAttnunl• &iid Re￿rt￿l Re&￿In¢l0111 2(MMS, Nafwi*hBIAndhllB the ￿pIlE￿I PJQUiTtinent ill tlie extnni •iHLuloTh- rn$Lilotioii•. tlio ClbnTilie• IA¢couni• R¢portil RegulntioD# 2008. 10 I>T•IKi￿ Lhv finf¢iirlfyl BtAi¢nieiit• hc¢oNlniice the SORP 2005, in vi*w of ih lth¢t thNi lh* SORP 2005 11fti Ixeti m'ilhdia￿fft, tlip (ruiieei determincd w inierprti th1• re•pvniibs1itv rt4Uirin8 thein i(> follom. tuiruiit p￿￿lICe prrw¢ Ilit llccounts Acwrdin8 to FRS 102 SORP 2015 Is¢•temaiii of Remmrn¢Tided Pratticé for Ateountiiis *iid RépofiiiiB Cheritioll 2015, IA •niended ￿ the bulletin i••ued iii Octohei 2018 Aiid *iJpli¢8ble io All &¢ecuntinK period• beginnins o of An¢r l*t JonuAry 20191. SORPI. In porti£uknr. cliAlIt!" lau. regul￿• the kru•tet• ID prepAr¢ fiflaTJc>uI *thtBmenii for each finAn¢i•l ve•r knich a tsiJ2 aDd f&ir ¥iQll" tsf tht Btht¢ ol &lfairll of Lha chRriLI' •• Eit thE end of the fin&ncits) ye.ar al￿ Df its of ihe surpliji and defieiL ofthe ¢httritY. In p¥epJYin8 tholle fLn*n¢lal *t&*mont• Lhe truike prEpaTr the atcèunis in RceordAnee ￿Li￿ Uiiited Kiii¢doJn Gentrnil) A¢cept¢d Aoeountivg ￿￿etIce IUnit¢d Kingdom Ac¢ouliTI8 St&ndArd• Bpylicable lai4'1'. ¥¢iect Aui¢able &ccountin& wlicie8 ond th*n applv Ih¢m conDiNtsntl!': make jud8ementB Apd estymF4teB that reaionable and P￿dent.. p¥tp4st the fin￿¢>￿1 8t3ieTnents On the OT) 8oini concem baBi• unl¢•• %1 io in8ppropTi*tr to pYe•uiyie thAi the charity ￿TrI1 eontinuB ori th&tbFAryiZ'. stRth iihether applicable 8ccountiDg 6wndardJ stthmenl8 of recortmwDded prncticts have bee rollowTd, ?￿b]ect t¥ an). mateTiwI departure• dbqcIDMd and eKpbiDEd in the •tstrment*. The InJ•tÈe• are a]80 YeswJn•ible lor Tthpintsining Propr r8eord• whi¢h dis¢loJè rEasonable accvraei. &t eni. tsTOe the finAneial po3itiOD of the ch￿1￿. thhich arE ourfficient to *h￿l. nd explAin Ihe charit% s tr&nsaction• and ¢nablo them to 4n•ure ih&t the finaniYAI wtatrments c¢mpl!- Mith rtykntioll# fnode llnd*r the Chariiieo Act 2011. Thtv pre also re5￿￿11b$B for 68feBuatdin% th¢ aisetB of the ehafitr. And heTJ¢e for ¢Akin8 r¢&sottabJ• etep4 for Ihe pyevention And dettsction of frnud oth*r iTIetUl￿it1¢9. The truBtte¥ Art alio r¢sy)nsible foT the contents of th8 tsUJtee8' reptsrt artd the Btstuton. re8oo#aibilits of the *ndependtni accouniant in relatiQT) to the tni•tee' rep)rt i? ljrnited to ¢xpmining the reTK>rt and eD•urin8 that. on the [￿¢ ofthe rep)rt. th*Te are rto mat¢TiAI inconsi?tencieo with ftyurei di¥cloBed in the finenc1￿ •tatÈmeDt•. Thii r*port WAS aPPFo¥¢d bv the board ottDigt¢ee on Sth DÈcember 2W25. Vin¢p gaBO Ile8kK>V Pa8e 4 The Mornlng Dew Fourtdt&tio Independent AecouDtant'B report for t]Le y•ar ended 7 F¢brnary 2025 We report on the f￿anCIal statements of The Murning Dew FoutLdalion for the year ended 7 February 2025 whith comprise rh¢ Statement of Financi￿ A¢tiw¢ie$, lh¢ Income &nd Expenditure Actount, the BalaThce Sheel the related ntsie$ la the fjnancial statetnents. including a summary of 8ignificant ccounting policies. In our opinion, the actompsmsing fjnancial statements of the charitable incorwkr&ted orgE￿Is&tion are prepare.d, IT) all maLcrisJ respects, in accordan¢c uryth tht charity law appbcable within the jurisdi¢tioft of England & W&les and the *¢wunts have been prepared in ¥CL￿rdance to FRS102 SORP IStatemei)t olRer.ornJncndcd FtraLLiee lor Accounting and R¢porting by Charitie812015, &$ ¥meAded by the bulltun i$$ued in October 2018 applicable to all accounling ]xriud$ be8irtning on or after 1st January 20191. rfhe SORP). publighed by the Charity Commis3ir>n in Eng]and & Wsles ICCEIY, effective January 2016, under the historical co$t Convention, in accordan(r with the ￿t0￿￿ting policies set out on page 8, which frAmework eon8tLtutes the applitable Unit¢d Kingdorn Generglly Ae¢epted Accounting Fractice. Re8p•etlve responslbUltle* of trn8tee8 and the Lccoutttthttt As de&Lribed on pagÈ 4. you. the charity'8 trustees, are iespon$ible for the preparation oftht ¥¢¢ount8. The trustees cotLsider that the Audit requjretuent of Se¢tion14411l of the Charities Act 201 I (the Act) doe$ not apply. The trustees also consider the chariiable (x)mpany to b¢ exempt from the requirenLent to be subject ¢0 indcp¢ndent examination. Our responsibility 13 to pr¢pare aCt¢>unts upon the basis of the information supp]ied to us. without conducting any forn￿1 scruitiny. r40 at•teJnent of oplnlo We have Dot carried oul ELlly audit PTocedurc and havc relied upon infonnation supptsed to U3 by the trustees, and the irLfvmaiion supp￿ed by the trustees in the coui$e of th¢ exan)ination is T)Ot subjerted to audit tests or enquiTie$, and congequentiy we do not expre$$ an audit or other as3urarLce opinion on the view given by rhe accounts. 678 Con¥ult Limited Charlered Accountsnts 100 l.incoln Road Erith Kent DA8 2tYr 5tlx December 2025 Fage 5 The Mornitig Dew FouttdAtion Statement of Fln4n¢lal Acti￿tle$ for tthe year ended 7 FebruAry 202S 21)25 2024 R•xtrltt4d Pundk T•tal Pundd Tnta] Fund Fund• ItLcome Dondtiuns and grallt Tot￿ iThcomÈ 78.3B8 78.388 34,798 Expetsdltur¢ on.. Charitable activities Total exp¢ndlture 70,8 14 22,692 riet for the year 7.S74 Y,S74 12,106 Net ltteoM• aft$r ttAnAf•r• 7,$74 7.574 12,106 Net movejllettt IA fund• 7,574 7,574 12,106 Total tutt4* brought forward 14.380 14,380 2,274 Total fund* ¢oxrled fonvard 21.954 21,954 14,380 Th¢ notes &tt&ched on page$ 8 to I I fonn inte8rai p￿( ol these *e¢ounts Page 6 The la•rLlni DÈ• F•undthtJoD Sheet ￿ •¢ 7 P¢brnAry 2025 2030 21Y24 Fixed Haaeta I,l34 373 Cash at b￿1￿ And iii liand QeblOE7 2J.340 14.S38 21.3Jl 14,538 Cr•lltorn 18311 IsJii ilet eurTent lluets 20.820 14,00? Ilot u*¢t• 2J.9B4 14.380 LEnres￿rted reiynue lund l2 21,9¥4 14,380 Total fuud• 21.9S4 14,380 The tnJJtees orkoii'ledke iheir reypon5ibilitie¥ fo¥ rompliing ￿1th the rtyuiremeDt& ofchaTili le8i¥l&tson ith re•peci io ¥ycgun¢ini IWQTYIJ &nd the prEp4TaliOJl ofAccounts_ Th¢ chafili is iioi subietl 10 indeDendcni e%in31nati(￿a U•￿er chw7ts' leoislaiioil. ￿ld the r400rt ofihe indepndent A¢¢gufiLqtIt IB on paqe S The In*gteea art utssfied thai. althou&h the charih" i* noi re8jÉtÈtpd uiid*r the compAr)I￿ Acts, ifit "ere so jl M'ould ￿ eligible tD PTEPAlt •rtount8 in ar¢onlAnce the PTOViBiOnZ in Pèrt IS of the Companies Aet 21N)6. applieablo ID c¢>nipAiiies subject to tht #mall ¢ornpanie* tEgime. Vinrent Yruqteé Approved kn- the boord of truJt•e* on 5111 tlecemEtr 2025 ta40 Ileab)%'a The •ti&rhpd on 8 10 1 I forwn Iw inteyxl part of th¢&B accoun1¥ Th¢ Morning Dew Found4tlott Ilotes forming part of the fin•ttcitil statements for th* year ¢ndÈd 7 Febtuary 2025 l. Accountlng Pollcles Tlie principal accounting pulicies are sutnmarised below. Thc actounting policiea h&ve been applied conai8tently throughout the year and in the preeedjng yesj. IAI Balis of preparation atsd *¢countin¥ eonvtntio The accounis havc bLLn HrLpHrcd on tlie accrud ba%is. under the historicd cost convention, dJd in *¢eordance accordance with the FinaAeial Reporting StarLdard 102, le(feLtiVe 1st January, 20161 and FRS 102 SaRP Islaienienr of Rec.QmTncnded Practice for Accounting and rtporting by Chanttcsl 2015, IFAS ￿￿ended by the Bulletin issued in October 2018 arjd applieable to all peTiods beginDstJg on or after I gt January 20191, rrhe SORPI, publi.%hed by the Ch￿LtY C¢mmis$ion in F.ngland & ￿1￿c3 ICCEIVI, effettive 2016, and in aCCord￿¢t with ￿ applicable law in tbe ¢hAnty's juri8diction of registration, except that the charity ha8 prepared the financial statemeiit in acctsidance with the FRS I02 SORP 2015, la8 amendcd b), the Bulletin issued in O¢Eober 2018 and applicable to ￿laccoUnting period$ beg￿t￿l￿g on or after 1st JAttuary 20191, (The SORH, In PTeferEnce tf* the previous SORP, the SORP 2005, which ax beeIi withdrawri nolwithstandirtg the. fact that Ihe extant %t2llJtrJt)p regulations, the Charitie8 IAccounlS aAd Reptsrtsl Regulation8 2008 reler expbvtly to the SORP 2005. Thi$ as been done to &ccoid V￿th CU￿ent best prgiclice. Ibl Futtd *eeottLtini Unrestricted funds aTe available Ior use at the discretion of the trustees in furth¢rance of the generAI objectives )f thc ch&fity. UTJfcbtricted funds tnay irttludt a rtvaluation reserve repTesenunR the restatement of investment Ssets at market V￿UeS where applicable DesjErtated funds unrestricted lurLds faTrnarkcd by the trustees for partiujlar purpo$És. Restntt.t¢d furLd8 are subjected to restriction¥ ori their expenditure llnpo8ed by the donDr or through the terms of an dPPtsI. (el W&ture, ¢ategori¢s and r•cognitloJx of itt¢ome All iiir.om4'.% are included in Lh¢ slateinettt of financial actiwtic8 whcn the ¢hataty is eniitled to the itt￿Me atld tl)e LJ:lOUlIt quinLIl"-ed ￿'1[h rcabvrJubl¢ uCLiiracN'. TheJvll*T4rfA9 $pee*llc policiés are uppU¢d to porttcular categorles OI In¢om•.' voluii13ry ncoine '.% Te.o.eii'ed by wa! o( kjrants doillljolls 7Dd 1% Includc.d in fLIll iIi Ilie slaternent ol &itiVllies wlieii iec¢iveablt. Grant￿, wli¢x¢ lux brought forwayd xrpluts ¢4rrled forwaTd 7,574 14.280 21,954 12,106 14,380 Page 11