(Registered Charty No. 12037091 (Company No: CE0327&9) HEART LINK CHILDREN'S CHARrr Financial Statomonts for lh• year end•d 31 March 2026 (Reglstered Charfty No. 12037091 (Company No.. CE0327681 EART LINK HILD Index Contonts Pag8 Charity Reference and Admini8trative Details Trustees Annual Rewt 24 Audlt Report statement of Flnanc12J Actsvilies Ba18nce Sheet Notes to the Firwicial Statements 9-16 Dfjtsiled Income & Expendiiure Account 17 (Reglstered Charity No. 1203709) (Company No.. CE032768) HEART LINK CHILDREN'S CHARITY mlnlstrativ ear endod 31 M h 2 Charity Registration Number.. 1203709 Companles House Number: CE032768 Trusl88S: Mr G W Smart MBE Ms S Bames Mrs C Rigby Mrs V A McGurk Mr G J Wllllams MrWVMatts Ms S E W8r(I Mrs M Dilks Miss K A Dilks MrsDNBgry Mrs J M Burge88 MrSGBlay Mrs L Crowson Charlty Head Office: 68 Rockhill DrNe Mounlsorrel Loughborough Leicestershire LE12 7DT Register&J A￿litorS.. Celerica Ltd Certif*d Accountants & Registered Auditors First Floor, The Old Chapel 9 Kempson Road Leicester LE2 8AN Bankers: HSBC Bank plc Loughborough Branch POBox13 41 Market Flace Loughborough Lelceslershire LE113EJ Page 1 (Registered Charity No. 12037091 (Company No: CE032768) HEART LINK CHILDRENE CHARrrY Tru8tee8 Annual Re ort forihe rended 31 March 2026 Tho trustees present their annual report and financial statements of the charty for the year ended 31 March 2026. The twstees have adopted the provisK)ns of the Statement of Recommended PractKt {SORPI 'Accounting and Reporting by Charities" 2019 {FRS102} in preparing the annual report and financid statements of the ch8rity- The finanTh818tatemenls have been prepared in accordanc8 wllh lh8 8ccountlng pollcle8 set out in the notes to the accounts and comply￿th the charity governing d¢)cumenl, the Charities A¢1 2011 arKI Accounting and Reporting by Charities.. Statement of Recommended Pra¢tw applicable to charllles preparlng their accounts in accor(lance wth the Financial Rewrting Stan(lar(l applicable in the UK and Republic of Ireland pU￿1shed in October 2019. Trustees of the Chari The Iru8lees who have served durlng the year and slnce the year 8￿1 affj as follows: Mr G W Smart MBE Mrs M Dilks Ms S Bames Miss K A Dilks Mrs C Rigby MrsDNBery Mrs VA McGurk Mrs J M Burgess Mr G J Williams MrSGBlay Mrw Vmatts Mrs L Crowson MsSEWard (resigned 01105125) ob.ect￿$ and Aclivilies The principal a¢twity of the Charty continues to be to provKle relief for children suffering from heart disease and allied conditions by the proVis￿n of facilities wtth the objed of improving their conditions of Ilfe. The strategy for athieving them has been to advertise Haart Link wlmarily through Its members and obtsin donations as a re5uIt. There is therefore signrficant use of volunteers within the chariW8 income ggner*ing actr¥ities. Ub1￿ Benefrt Statement The trustees have conslder&J the general guklance on publlc benefit Issued by the Charitles CommLsslon and has taken due regard of that guidan￿. The trustees consKler they are satlsfied that the ¢hariVs actwtties do provide a wde publ￿ benefit. Ach nts and PerformarKe During the year, this Charity still obtained some of rts in¢ome from Ihe pwiously unincorporated Heart Llnk (Easl Mldlands Chldren's Heart Care Association). The charity number was 513946. In the opinion of the Iwslees, this was correct decision lo convert into this CIO. As result of both ¢Pwrities operating al the same lime during the year. The accounts have be&n prepared as a merg8r. This is in accordanG8 wrth the Charities SORP {FRS102) effective 1 January 2019 (section 27). The Board has contlnued to seek all opportunllles to oblain donalions from evwy available source. They have malntalned ts continueé support from several key providers of donations induding some legacles and large anonyTnous donations which has bolstered its reserves. There were also some large one off donations during the year whith has hdped the organisation )nsiderably. Page 2 (Registered Charity No, 1203709) (Company No.. CE032768) HEART LINK CHILDREN'S CHARITY Twstees Annual Ro r •nded 31 March 2026 Continu Achtevements and Perfomiance cOntinL￿1 As well as the Committee, the organisation depends on the hard y￿rk of many volunteers who have helpèd the organisatlon obtaln monies from varlous fundralsing actNitles. A large percentage of the income has been allocated to providing accommodation at The Voco Hotel for parenls of chlldren at the Kensington Building at Leicester Royal Infirmary. The charity has spent some of their reserves on medical equipment and go¢>Js for the children's ward. (Ward 1 and cpicu) The charity also maintained ils direct Charitat￿8 support by fvnding various laige equipment purcha8e8 totslling £20.390 for thg ypar. Flnanclal Revlew Indudin reserves As a result of the high level of direct Charitab￿ expenditure, the charity made a net def￿1t of £30.185. Thè Iruslees have examined Ihe chariV5 requiremen15 for reservès in light of the rlsks to the organisation. It has established a policy ￿erebY the reserves are invested on deposit al the HS8C Bank In a hlgh deposlt a¢¢ount. The p￿sent level of reswes are Suffklent. The reserves at the end of th8 financial year were £609,110. Only £32,189 of these ar8 of a re51ricled nature. Plans for future rK)ds The plans for the future is to continue to supwrt the parents accommodation and mainlain a slrong hdd on the online donallons. Structure emance an mana The organisalion became a ￿gIStered charity on 10 Augu6t 1983. 11 is goVer￿d by the members of IF￿ council who are 8ppoinl8d as prescribed by the bye-laws. Trustees a￿ elected in alxordance with the Consti￿110n which was adopted in November 1982 and amended on 3 September 2009. Trustees are recruited for their service to the Charity or their skills in the areas of the charlws prlnclpal actiwty. Trustees serve their term$ and a￿ eligible for re*le¢tion. Trustees are sought in a variety of wayB involving exploration of th8 fi8ld of potent181 candidates. including recommerKlalion from existing trustees and supporters. Potential trustees are s¢rutinised by nomlnatlons and are subject to Interview before being proposed as a tnJslg9. All new Irustees are requlred to undertake an induction programme and undergo a structured Introduct￿1￿ programme. They also undergo a structured introduction to the operations of the tharty. Trustees meetings are held pericrtlicalty to revlew and agree major areas of policy. The responSIb￿lty for rewewing key areas of actNily and policy are ddegated to members of the Pth2rd. Inve ment ic The charity has adopted a total retum poly for its investment income. This is achieved by malnlalnlng hs prlmary funds In a money market bank account ￿eldIng Interest at a hlgher rate than the nominal curr•nl account. Page 3 (Registered Charity No. 1203709) (Company No.. CE032768) HEART LINK CHILDREN'S CHARrrY TrustO05 Annual Re rtforthe r endgd 31 March 2026 Contlnuod Stslement of Tnjstees. ￿5 nsibililies The trustees are responsible for preparing the Trustees Annual Report and the financial ststements In accordance wilh applicable law and United Kingdom Accounting Standards (United Kin￿Orn Generaly Accepted Accounting Practice). The law applicable to charltkgs In England & Wales requTrs the trustees lo wepare the financial statements each year whlch glve a Inje and fair wew of the state of affairs of the charity and of the incoming resources and appltation of resources of the charity for that perth. In preparirKJ these financial statements, the the trustees are required to: $818Ct suitsble accounting pol￿ and apply them consislenlty,. observe the methods and principles in the charit￿ SORP 2019 IFRS102}- make judgements and estimates that are reasonablg and PnKlenl', slate ￿ether aptAicabl8 acwjnting standards have been followed. subject to any materlal departure8 disdosed and explalned In the financial stslements., prgpare the financial statements on the going concem basis unless It 1$ inapkyokyiate to presume that the charlty vlll contlnue In operation. The trustees are resrths11￿e for keeping accounting records that disclose with reasonable accuracy 81 any time the financ￿1 position of the charity and to enable them to ensure that the financial statements comply WFlh the Charilies Act 2011, the Charity {Accounls and R8POrts) regulatlons 2008 and the provisions of the trust deed. They are 8190 Tesponslble for safeguardlng Ihe assets of the charity and hence for tsklNJ reasonable steps for the preVent￿n and detection of fraud and other irregularities. The trustees are also responsible for the maintenance and inlegrity of the thadty and finar¢clal Information included on the charity's webstte. Leglslallon In the Untted Klngdom governlng the preparation and dissemination of financial ststemenls may dtffer from legislatM)n in other jurisdictior￿. ON BEHALF OF THE BOARD 7th May 2026 Mr G W Smart MBE Trustee Name Page 4 (Registered Charity No. 1203709) (Company No: CE032768) Indg nd¢nt Audltors R• to tho Trustee¥ of Hoart Unk Chlldr•n'• Chari Inlon Wa have finBncial 5t*tements of Heeét Link chI￿ren'8 Charity forthe y&8r end&1 31 M8rth 2026 wh￿h eomprise the Sta￿ent of Fln#ndo1 ACt￿tleS. 8alanc8 Sh88t nots8 to th&financkl statements Induding signfflcarrt )UntI￿ FKTrlicies. T1￿ financkql rgportoro framework thal h88 been ap1A￿d in their Fryaration b aFplicabl& law and Unlted K[￿dorn AccounDrYJ Stsndards Ind￿JIr& FRS 102 Yh8 Finarrial R$poitiNJ sts￿l8rd. applic*)lÈ in the UK and Republic of Ireland (Uniled Kingdom G8nerally Acce* Acco￿tire Pract￿}. In our winbn the flnancSal slatements.. gNe a trug th f81r ofthe state of the chariV8 aff8lf8 88 8t 31 March 2026 and i1￿orni￿d resourc aThY ￿plIcation of rosources forthe year then eThJed: have been properfy preporod in aeCorfw￿e wmh Unit&Y Iungdorn Genoraly Accepted Ac(x)untiry *&tic8: aThJ have been prepared in accordan¢8 vAlh requlrernents of thè Charftles Act 2011. BBJls of o nion Wè conductecj our audlt ￿th 1rrtemth.onal StaThJards on A￿￿n9 IUKI IISAS IUKII appllc8ble law. Our FK>nsibllrties under thc4e 8tandards are furlhèr descrfbad In the a￿li10¢S re$ponsitilitias for the audit of the finwKial stataments seclkjn of our rep(￿t. Wg are indepondent ol the charity in accorder￿ with the etN¢d requireff*nts that are rdevant to ow wdit ofthe financia stBt8Thnt5 in the UK. Induding the FRC'S Ethical Standard, and we ha￿ ￿￿11￿1 our other ethical respMsit41ities in aethrdance ￿th these rewlrernents. We bel'w that the 8udrt etridenc8 W8 have obtalned Is sufflclent aThJ aFpropriale to provide 8 b8sis for ow oplnlorn Conclu8lon8 r•laOn to oln In auditirKJ the finandal Ststernents, haw that the tW8tees' u58 the goirwJ ¢))n￿rn ￿13 of8c£tyJnlkng In th8 pr&parn￿on of the fina￿181 stat•rnents is approprl8t Basgj on the work we tove ￿rfOr[￿j. wg hava r¥)t h1entrfknd any mat8rial urKertainti•s rela￿rG to events or condilio that, IrKllvidually or colwvdy. may cast signific*)t doubt on the ¢h81iW5 abilty to contlnue as a ¢onettn for a F￿￿1 of at least tsvdv8 rrK)nlhs from when the finaKial ststements ¥0 aulhorbsed for Issue. (>Jr i•skxinsibllMes aThJ ￿ re8￿mblI￿a5 cltrÈtrustees vmh resp8Ct to gcAng ¢onc*m are d8scrlbed in reknnt sectiorts of thls reF*ffi. ¢)thor infomiation The other Informabon comprises the Informaiion Ind￿ In the trusie66 ￿r￿al rgForL Qtharthan the fi￿rial ststQm￿tS oThJ our audttc¢s ￿[￿rt therwn. T1￿ trLLSt8es aro resFK)r6ltle for th8 oth8r infomialKJn. 0ur0tyri￿ on the finarrial statarn￿ts (kxs not cow the 0th8r infomation a)d we do not e¥pres¥ anyform ofassurance Condu￿On th•rwn. Our resry)nsltrAINy Is lo read ts other inforrnauon and. in ¢Joing so, ￿nS1derWhether Ihg other inforniat￿n Is Mat￿alty onsistent th the fjn8nryal ststemnts orour obtain￿1 in tha rxyjrse ofthe aLKIit ¢y oththsise appears to be materfalty miss1at￿l. If we Klèntify swh material inconsiste￿1￿￿ OT appaf&rt material misstst8m8nts. we are rajuir lo detemiine uthgther th￿ gNe5 rLse to a materlal rnBtste￿nt In thg finanaJ ststernents them89W. K bas￿ ￿ the If. bas￿ on ￿￿rk wg havè ￿rfom￿d. we ccficlude that th9r9 is a maI￿al Misstate￿￿nI ofthis other InfomiaJorK wo we reqi¥red to rwt that l&ct. W8 hav8 Trjthiry to rwrt In thls ￿eT￿. Mattors on whlch w• ar• r• ulr oxc• on We have Tr)thiro to report in wpectofthe fO1￿￿j mgtter3 in Telatbn to whkh the Charftles IAccourts arKI R8pK•rts) RegulaUon8 20(k8 reojire to rèFQrtlo if, in our otynlon.. tho Infomalon given in the Iru$legs' rwrt Is IncLInsbt￿rt In any rnat8rbal r8sp8Ct ￿ Ihe finarrial 5tat•ments.' or sufflclent a¢cwntlng rer£Kds have not b88n k￿L or the financi81 stalgm8nts ar& rvjt in agre￿ent with ts acttjunting wr5ure5 10 u[Kler￿[￿ 5uFyorffrvJ dc￿[rE[￿a￿Q￿. aThJ whet￿rthe a￿11( team collactNely has tho awrLVriate compet6rKe and capa1￿1th8$ lo Idantrfy or r￿nise nonllcomiliancewith Lws and r8gulBtion5. reVI￿￿j tr￿JOumals to enslxe that th8y havè baan Corr￿tly¥ppl1•J. Ou audft pro￿l￿re$ ￿ra dagignéd to rèsKK)rKt to risks of material misstatémènt in thè fin8nti81 stst•n8nt#, rwnLslThJ Ihat the rfsk of rnt (*tsctirvJ a m8tori81 missttytsrmnt du# lo fraud LS hKJher than tho rtsk of r#)t dotocbng onè resultlng from Orr￿, 8$ fraud may in¥<4v& d￿l￿rat9 Con￿1r[Ent by. for 9xampb, forggry. misr4ky95￿tstV)￿& or ttsowjh co11L￿On. Thgre arg Inherert Mrnitatiorffj in the aLKJII proc&awes perforrnay ￿ the fiJrth8r removgj ￿K￿rnpIlar￿A laws and regulationsls frDrn everts and tr8￿aCtk)ns refiected In the fir0￿Aal statements. the less Ilkdy we are to Lw)m8 aware of it. B*w5e of Ihe In￿rent limitabons of an audK thwels a rf$k thot Tr)tdgtg¢t ?11 Irwubrftlgs. In¢luding tthe 108dirrfJ to 8 material m188tstern￿t in the ffin8nci81 stst￿ents or rKJn-compliance with regulation. The risk incwses the rrK)rg th8t (x>M￿J￿rKe vith a18w or r&Julation Is f8movaJ from ￿ 8v8nts and tran8acts.ons refiect&J in the rinantyal $tstomenl$. as we wll te less likely to becLJme aware of Instsnces of rK•rrcompllance. The Is aLso grealer r8gardiro irr83LAariUg¥ due to fraud rather than wror. as fra￿1 Involves I￿t￿r￿1 concealrnen¢ lorywy, col5L￿10n. orni85ion or misrepre8entstKJn. A fijthsrde8cripb.on rl our responsilylitie5 15 available cfi the FinarKial RepJtiTrJ C0￿ClI,$ wet6ite at ¥AW4.frc.org.ukl8udrtornre8Fonsi￿I￿88. This description fomis wt of our awlitorfs repKJrt. Ugo of our r• ￿p)rt Is mado soldyto tho ¢h9rity's Iru91998. 88 8 ￿)dy. in 8¢wrd8n¢• with Part 4 rflh& Charili68 IAc¢ount$ arn1 Rwrt51 RoJulaiKJns 2(X)8. Our aud*t W￿rk has twi urnlertakgn $0 that we rnlghl stste tr) the Charitys tr￿tee$ tIKJse mattets we ¥e wuir8d to 8tste to them in an auclitorfs report and for ro ots purpose. To the ft11￿￿t extent pe￿nitI￿1 Ly law, we do not ar￿pt or a88ume responsI￿lity to anyone other th8n the tharity the charlty's trustees a8 8 bcKIy. forow audit worK for thi8 rwrL or fry tho opnlons we have formed. Calariea Ltd. ststubry Audltor CèrtrfiÈd Accountants Fitst Floor, Thè Cld Qwp01 g K8mFtson Rog) Leicester LE2 8AN 7th May 2￿28 Cd*ic8 Limit￿1 dbitle for 8PFolntmert 86 wcllior Of￿ ch8ty by lhrtue of Its d*1￿lIty10T gpprJintm8nt 88 a￿ltOr of & cprnpany under $￿k)n 1212 of C)me is reported nel of these costs. It Is Included when the amount can be measured reliably. Inlere8t income is racognlsed using the effective interest method and dmdend and rent income Is recognlsed as the charitys right to receive payment ig established. Page 10 {Registered Charity No. 1203709) (Company No.. CE032768) HEART LINK CHILDREN'S CHARrrY Notes to the financial ststement8 forth• r •ndod 31 March 2026 Contlnued 1. Summary of slgnlficant accountlng pollcle8 {Contlnued) d Exp•ndlture recognltlon All eXpe￿IllU￿ is accounted for on an accruals basi5 has been classrFied under headiros that aggregate all costs related lo the calegcry. Expenditure is recognlsed where there is a legal or constructive obligation to make payments lo third parties, it is probable Ihat the settlement will be requlrad and the amount of the obligation ¢an be measured rel￿bly. 11 is categorisgj urKler the follo￿ng headings: Cost of Taising funds ExpendSture on CharIta￿e activiti83 Other eXpend￿ure represents those items not falling inlo the above cate￿Ie$. Irrecoverable VAT is d)arged as an expense ag8inSt the activity for which the experKlilure arose. Grants payable to third parties are wthin the charitable obigGtwes. Where unconditional ￿nts are offered. thls Is accrued as soon as the recipient is nottfied of the ￿ant, as thls glves rise to a reasonable expectation Ihat the recipient wll receNe the grants. Where grants a￿ ¢oNJrtional relating to wf¢xmance then the grant is only accrued when any unfulfilled conditions are outside of the control of the charity. g Support Costs alk>Mtion Support costs are those that a$5isI the work of the charty but do nol directy represent Charflable activities and include office costs. govemance Gosts and adminlslratfve costs. They are incurred direcuy in supwrt of expendllure on the objects of the charity. Fundraising costs are those incurred In seeklng voluntary contribut￿6 and do not include the costs of dissemlnating Information in support of the charltable acliwties. The analysls of these costs is in included in note 7. f Tangibl• flxed a98ets Tangible fixed assets a￿ staled at cost lor deemed eosll or ValUat￿n less accumulated dewErialion and accumulated impairment losses. Costs Includes costs directly attributable lo making the asset capable of operating as intended. Deprecialion is prwded on tangible fmed a558ts, at rates calculated to write off the cost. less estimated residual value, of each asset on a systematic basis over fs expected useful lrfe as follows: Computers and other equipment Caravans Van 33 113 % atcost 250h al cost 25% al eosl g Debtors and ¢r•dilor8 roc•lvable I payable within ono year Debtors and creditors wth no staled interest rate and receNable or payable wf(hin one ￿r are recorded at transaction price. Any loss85 arlsing from imp&'rment are recognised in expenditure. h Provisions Provisions are recognised when the charity has an obligation at the b81anc8 she8t date as a result of a past evenl. It ig probable that an oufflow of economic benefits VAII b8 required in setUem8nl and the amount can be reliably eslmaled. Page11 {Reglstered Charfty No. 1203709) {Company No: CE032768) HEART LINK CHILDREN'S CHARI Notes to the Ilnanclal stat•m•nts for the r ended 31 March 2026 Contlnued 1. Summary of slgnlflGant acGOUntlng pollcles (Contlnued) l Leases Rentals pay3ble or receivable uThJer operating leases are ¢harged to the SOFA on a straight line basis over the period of the lease. J Taxatlon No provi5i0n has been made for taxatlon as th8 charW8 charftable status reThJers it exempt from UK direct taxallon. k Going concom The financial stal6ments have been prepared on a going concem bas19 as the trustees belleve that no material uncertaintieg exisl. The Iruslees have coroldered the level of funds hdd and the expected level of income and expenditure for 12 months from authorising these financial stalemenls. The budgeted Income arKI ext)enditure is sufficient with the level of reserves for the charity to be ablg to contir)ue as a goiThJ concern. 2. Incom• from donations and legacles 2026 2025 Donations 193.234 178.750 £165.045 of income from donations and legacie5 are of an unrestricted nature12025: £178.750} £28,189 of this income are of a restricted nature (2025.. Nil} 3. In¢omo from charltablo actlvhl88 2026 2025 Income from Caravan donations 4,355 7.730 All of the above income from charitable actrvilies are of an unrestrithd naturg in l)oth years. 4. Incomo from inv08tment8 2026 202 Bank interest rewved 13.575 23,424 All of the above income from investments are of an unreslrided nature in both years. 5. Exponditura on raising fund8 2026 2025 Subscription to ralslng funds 547 All of the above expenditure are of an unre¥tridfjd nature in both ypars. Page 12 (Registered Charity No. 12037091 (Company No: CE032768) HEART LINK CHILDRENE CHARrrY Not o th flnanclal slatomonts h 2026 ntln Analy818 of oxponditurn on chariiablo artivits08 202 Caravan costs Provision of medical equipment General gocrfls for children's ward Depreciation Miscellaneous MerchandkS8 Research con￿b￿lI0n Christmas party cost5 Teddy Bears Pi¢nlc Training Parent accommodation Support costs (see breakdoym bglow} 14,337 20,390 6,556 17,211 49,384 4.870 618 11,872 4,962 10,936 20,248 1,345 16,110 35.529 10,895 2,630 119,575 127,227 31,308 24.108 240,802 289,309 All of the above expenditure from charitable activiti8s are of an unrgstrthd nature in both years. They are all allocated lo the children's Vfdrd by way of w)vldlng medlcal equlpment. goods to the ward and parents accommodation. Allo¢ailon of 8UPPOrt ¢08ts 2026 2025 Printing, postage, statpJnery & advertlsing Transwrt & travel Governance ¢osls 26,347 626 4.335 31,308 14,705 3.802 5,601 24,108 (see b￿akdown bekAvl Governanco costs 2026 2025 Insurance Audlt & ac¢ountsncy Bank charges 913 3.240 182 4.335 1.326 4,080 195 5.601 Audltotr8 remunoratlon 2026 2025 Fees payable to the auditor for: Audit of the charivs annual ac￿Unts Preparation of the annual a￿ount5 2,240 3.080 1,000 4,080 3,240 Page 13 (Registered Charty No. 1203709) (Company No: CE032768) HEART LINK CHILDREN'S CHARITY Notes to the flnancSal 8tatom•nts for the ar •nd•d 31 March 2026 Contlnu•d 10. Trustegs and key mana9emenl expen8e8 and remunaratlon The trustees ￿lther receNed or walved any remuneratlon durfng the year {2025: nll). The tnjslees were relmbursed for expenses incurred in carrwng out their duties as follows: 2026 2025 Nature of Exp•ng•: No. of Trustees No. olTnJstee5 Caravan costs Provlslon of Med￿al equipment General goods for children's ward mI￿lIaneouS Christmas paty costs Teddy Bears Picnic Printing, postag8, stsuonery & adverbsing M&r¢handlse Travdling costs 633 9,372 3.917 155 3,617 1,002 5,124 1,321 303 2,927 1.217 4.131 45 25,188 11,268 Expenses were relmtNjrS￿ as detalled above and incurred wholly and exclusively In the perfomiance of trustee duties. 11. Staff costs The Charity incurred rlo staff during the year or prevlous ￿ar. 12. Tanglble flxed asg8ts C8r8V8ns As at 1 April 2025 Additiorys DisF*Jsals As at 31 March 2026 9.319 5.150 48.148 62.617 9,319 5,150 48,148 62,617 reclatlon: As at 1 April 2025 Charge for the year Eliminated on disposal As 8t 31 March 2026 9,319 5,150 48,148 62,617 9,319 5,150 48,148 62,617 Net Book Value: As at 31 March 2026 As at 31 Ma￿h 2025 13. Stock 2026 2025 Stock of good5 1,185 Page 14 (Registered Charity No. 12D3709} (Company No: CE0327681 HEART LINK CHILDREN'S CHARrrY Not98 to the financial statements 14. Debtors 2026 2025 Prepayments 14,323 13,671 15. Credltors: amounts falllng due wlthln ono yoar 2026 2025 Sundry rAeditors 4,740 6.402 16. Rglatod party transactlons There were no relate(I party Irans8Ctions durirrfj the year or the previous year. 17. Funds Balance 31 March 2025 18nc8 1 March 2026 Incoffl TrBn8fers UnreBtricted funds General 639.295 182.975 (241,349) 14,000) 576,921 Restrlctad funds Tokio Marine HCC Donation 28,189 28,189 4,OLKJ 4,000 639,295 211,164 241,349 609,110 The Tok*) Marine HCC fund is restricted for the purchase of specrflc medic81 equlpment. Thls Is In the prctess of being purchased at thg time of swJning these financial statements. The restricted donation should have been provlded for in the 2025 accounts. 11 was made by a donor v*ho wll authorlse IV8 US8 for ¢harllat4e wrpose as they see frt. 18. Analysi8 of Not A$￿ts B•tw••n Fund$ an ible Fixed Net Current Total Unr¢¥tri¢ted funds: General Fund Re8trl¢t•d funds Tokio Marine HCC Donation 576,921 576,921 28,189 4.000 609,110 28,189 4,000 609,110 19. Morgor A¢countlng On 1st April 2024, il was agreed that all of the nel assets of Heart Llnk (East Mldland8 Chlldren's Heart Care Association) were transferred to Heart Llnk Chlldren's Charity. In the opinwjn of the trustees, this was Set up and operate from thls Charbtable Incorporated Organisation. The accounts hav& therefore been yepared as a merger. This is in accordance Imth the Charities SORP (FRS1021 effective 1 January 2019 {sect#)n 27). Page 15 IRegister8d Charity No. 12037091 (Company No.. CE0327681 HEART LINK CHILDREN% CHARITY Not•s to the financlal Statements for the ear •ndod 31 March 2026 Continu•d 19. Morgor Accountlng (Contlnued) The trustees can ¢onfirrn'. a) It is permitted lo do so by the slatulory framework. b) No paty to the combination is portrayed as the acquirer or acquiree. c> Al parties lo the combination participate in the management structure. ¢J) There is no charKJe to the class of benef￿lanes. Dotails of Charities Mer ed.. Heart Llnk Children's Charity Charity Registration Numb8r'. Compank8s House Number: (Heart Link- CIO) 1203709 CE032768 b) H&art Link (Easl Midlands Children'8 Heart Care Association) Charity Registration Number.. (Heart ￿nk- Unincorporaied) 513946 The (iate of the merger was 1st April 2024. Anal 18 of Princi I SOFA Gorn onents for th• curront re ortin oriod 31 March 2026 Heart Link Hèart Link nin¢or bl Total income Total expenditure Nel exF*Thliture Other gains I lossgs Net movement In funds 211,164 241.349 {WJ,185) 211,184 241.349 {30,185) 30,185 30,185 Anal is of Princl SOFA n•nts for th• current rn ortin oriod 31 March 202S Hoart Llnk Haart Llnk Unlncor Combln Total income Total expenditure Net expenditure Other gains I losses Net movement In funds 209.904 289,￿3 {79.999) 209,g04 289.903 (79.9991 79,999 79,999 Anal Is of Not Ass•ts at the date of mer 1st rf12024 Hbort Llnk Hèart Llnk nln Comblned Net Assets 719.294 719,294 Represented by.. Unreslri¢ted funds Restricted income funds Endowment funds Total fund8 719,294 719,294 719,294 719,294 These net assets werg Iransferred to CIO on this date. Page 16 (R8gistered Charlty No. 12037091 (Company No.. CE0327681 HEART LINK CHILDREN'S CHARITY Detall•d Income & Ex endlture Account for the ear ended 31 MarGh 2026 2026 Incomo DonalK)ns Online giving donalfions Bank intere$1 Caravan inGome 79,301 113,933 13,575 4.355 57.049 121,701 23.424 7,730 211.164 209,904 Expondlturo Fundraising trading.. C4)sl of g)ods sold.. Fundraising charges 547 Charitable activities.. Caravan costs Provision of medi&?1 eqviprnenl General goods for chlldren's ward Research conmbulion Miscellaneous Printing, postage, stationery & advertising Merchandise Training ¢ontrllyJtlon pa￿n1'S ￿Commodation Christmas party costs Teddy Bears Picnic Travelling costs Depreciation Support and govemance: Audit & accountancy Bank ¢harge8 Insurance 14.337 20,3 6,556 4,962 618 26,347 11,872 17,211 49,384 4.870 35,529 14,705 16.110 2.630 127.227 10.895 119,575 10.936 20,248 626 3.802 3,240 182 913 4,080 195 1,326 241,349 289,903 N•t doll¢lt for the year (30.185) <79,999) Funds brought forward 639,295 719,294 Surplus ¢arri•d forward 609.110 639.295 This page does not fomi part of the statutory actounts Page17