**Charity registration number 1210486 (England and Wales)** ## **LIZARD C.H.I.L.D TRUST** # **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025** ## **LIZARD C.H.I.L.D TRUST** ## **LEGAL AND ADMINISTRATIVE INFORMATION** |**Trustees**|Miss S Greenaway|| |---|---|---| ||Miss M Julier|| ||Mrs W O'Sullivan|| ||Mrs T Griffiths|| |**Charity registration**|England and Wales|1210486| |**Accountants**|bk plus Limited|| ||Lakeside Offices|| ||The Old Cattle Market|| ||Coronation Park|| ||Helston|| ||Cornwall|| ||United Kingdom|| ||TR13 0SR|| ## **LIZARD C.H.I.L.D TRUST** ## **CONTENTS** ||**Page**| |---|---| |Trustees' report|1| |Accountants' report|2| |Statement of financial activities|3| |Balance sheet|4| |Notes to the financial statements|5 - 6| ## **LIZARD C.H.I.L.D TRUST** ## **TRUSTEES' REPORT** ## _**FOR THE PERIOD ENDED 31 AUGUST 2025**_ The trustees present their annual report and financial statements for the period ended 31 August 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". ## **Objectives and activities** The objects of the CIO are to enhance the development and education of children living mainly in the local area who are primarily under school age, by encouraging parents to understand and provide for the needs of their children through community groups. ## _Public benefit_ The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. ## **Financial review and activities** The CIO was registered on 15 October 2024 and has not traded during the period. There is therefore no surplus or deficit. The assets and operations of the old unincorporated charity (Lizard C.H.I.L.D Trust) have been transferred to the CIO from 1 September 2025. ## **Structure, governance and management** The charity is a Charitable Incorporated Organisation (CIO), registered number 1210486. The CIO is controlled by its governing document. The trustees who served during the period and up to the date of signature of the financial statements were: Miss S Greenaway Miss M Julier Mrs W O'Sullivan Mrs T Griffiths ## _Recruitment and appointment of trustees_ The method of election or appointment of trustees is by committee approval on an ad hoc basis as and when required. The trustees' report was approved by the Board of Trustees. Mrs W O'Sullivan ## **Trustee** 13 May 2026 - 1 - ## **LIZARD C.H.I.L.D TRUST** ## **CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE TRUSTEES ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF LIZARD C.H.I.L.D TRUST FOR THE PERIOD ENDED 31 AUGUST 2025** In order to assist you to fulfil your duties under the Charities Act 2011, we have prepared for your approval the financial statements of Lizard C.H.I.L.D Trust for the period ended 31 August 2025, which comprise the statement of financial activities and the related notes from the charity’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/rulebook.html. This report is made to the charity's trustees, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Lizard C.H.I.L.D Trust and state those matters that we have agreed to state to the charity's trustees, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/ content/dam/ACCA_Global/Technical/fact/tf-audit-exempt-companies-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lizard C.H.I.L.D Trust and the charity's trustees as a body for our work or for this report. It is your duty to ensure that Lizard C.H.I.L.D Trust has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and deficit of Lizard C.H.I.L.D Trust. You consider that Lizard C.H.I.L.D Trust is exempt from the statutory audit requirement for the period, and is not required to obtain an independent examiner's report. We have not been instructed to carry out an audit or a review of the financial statements of Lizard C.H.I.L.D Trust. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. ## **bk plus Limited** Chartered Certified Accountants Lakeside Offices The Old Cattle Market Coronation Park Helston Cornwall TR13 0SR United Kingdom 13 May 2026 - 2 - ## **LIZARD C.H.I.L.D TRUST** ## **STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)** ## _**FOR THE PERIOD ENDED 31 AUGUST 2025**_ The charity has not been active during the current period. It received no income and incurred no expenditure, and therefore made neither surplus nor deficit. - 3 - ## **LIZARD C.H.I.L.D TRUST** ## **BALANCE SHEET** ## _**AS AT 31 AUGUST 2025**_ |**2025**
**Notes**
**£**
**The funds of the charity**
The financial statements were approved by the trustees on 13 May 2026
Mrs W O'Sullivan
**Trustee**|**£**| |---|---| ||| ||-| ||| - 4 - ## **LIZARD C.H.I.L.D TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE PERIOD ENDED 31 AUGUST 2025**_ ## **1 Accounting policies** ## **Charity information** Lizard C.H.I.L.D Trust is a Charitable Incorporated Organisation (CIO). ## 1.1 **Reporting period** The CIO was registered on 15 October 2024 and the financial statements are therefore prepared for the period from this date to 31 August 2025. ## **1.2 Basis of preparation** The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. ## **1.3 Going concern** At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. The assets and operations of the unincorporated charity were transferred to the CIO from 1 September 2025. ## **1.4 Income** The CIO has not traded during the period and there is therefore no income recognised. ## **1.5 Expenditure** The CIO has not traded during the period and there is therefore no expenditure recognised. ## **2 Trustees** None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the period. ## **3 Employees** The average monthly number of employees during the period was: ||**2025**| |---|---| ||**Number**| |Total|-| There were no employees whose annual remuneration was more than £60,000. - 5 - ## **LIZARD C.H.I.L.D TRUST** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE PERIOD ENDED 31 AUGUST 2025**_ ## **3 Employees** ## **(Continued)** ## **4 Taxation** The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. ## **5 Related party transactions** There were no disclosable related party transactions during the period. - 6 -