Chariiy regi.thttou lluthb¢r. J.(I81l7 Mark Lynn CHD Foundatson Anllllal R¢p)rt &tul FinAn¢iol Statements foi th¢ Ye8r Fnded 31 Mar¢k 2025
Mark LynD CHD Foundation CoRtettts (tontlnu¢d} Reference &ud Adlliinislrative Deta51 Tntslceb, R{)rI 2104 Statemellt 0'T173St¢es, Responslbilitles IT[4k1thnt ststejnenl of Finala[ Actlvljies Balance shee.t Not£s to the 9t016
Mark LyAn CItDTound#don Re(erence Adminlstratlve D¢tsils Chief xtcutive Offi¢¢r Mr.8 Donna Ly7 MJ¥ J YJ Ms Pa)ll¢la Dawson Pttvline Wttr(I Kell¢y Mr GOr ScAior M4Dogement I Ikadershlp Dollua L)ll Charity'Reglstral1( Number 108117 PrlnLlp#l Ollkn l Kintpc Purk Ballykeel I Ballymej BT42 4AL Inrftpcnd£nt Exanthior J A Mc Cleinenls & C kncouirtaÈ Puge I
Mark LynTr CHD Trnstees, Report tru¥tees present the #llnual report tog¢thL'r with th¢ fill1claI S(HIcents ol'th¢ chari(y fth'1ho year ellded 31 Mkjrth 2025. Objeetiv&8 Ind #ctlvltk Olyiects unrfuln Lywi CFJD FOndtion bas pJDvlded food vouch¢rs towards ttntrltion w¢llb¢in& ¢ssellthl suwjlies to lupsipithl wvftl¥, tilelries. blank¢t4 nappies ¢1¢ duiing Covid 19, oittdoor and llld{K &clivitses fw. ch11th slid) MI PIL% bikrkn Mid ITompoli]ies luwe Mll bceji p])5¢d. Wi hold a wuet Cb)73llls, whcre thildrell with ¢hTDnic ilEn¢S come and yp¢nd ll¢¢Akd time sall gills and ts'eats siipplied. Fotxl vouclM¥ &iwplied ID famili¢s'. The objects of Mark Lyrn CklD Foundation is to raise vilal (kn8tions io lielp cb]Dnicalty ill childre, pmticulwty those with liffrthiyatillg Alh3, across Northern Ireland. To hdp them 8cqiiir¢ and u8¢.%JMl#lisl equipm(Jrt th8l ¢on't be pu1)bed w) 111¢ NH8 To physically siwport Ihon with funds while ill hospital or lrnvelling to ancther hospilal. To help them as, )ll as possil¥le t})I1ollt their short Ilfe and Ibxousbon( tbeir ithicss. To show I11r knilt#5 siblings LOO% dttdi<xtt"ott by &lw4y% btting ihcre thrau¥hout the ozld's ahLeys ld show l(XJO/o SllPPOrt eveu aft¢T the Child has pass¢d away, the dire¢t benefit fr(MJfft the Math Lynn CEID 14ouodation Anchjde pmvidiug help and eqUipnt for e£th d&Jld'$ eib at or whik io hospithl, hrlp will be provided to ussist willi rkn"Idr¢n Iiving with dm)ni AlliseS, Miicknuwde<l xupp£ a1 Catc. to hclp wlth soclal lleeds wid costs arisillg from caring for Y4 cbild with chTh)llic il1H¢sS Mark LYI CF]D foundation ¢overs every ¢hThic niaical acaThs Nrnthern btl&lld, Ill thi8 ever World tlre hps become so Ju more lifr. il]nesy¢s kni thildrÈyJ, Mark Lym] CIID FthwdatioTh will thriv¢ iti its aifft to hclp so many tAmili¢$ living wilh ¢htl(IMI bDm whh cthiYAii¢ illoessGS. th¢ cofthllnillllty . afi¢ldfiJnth'&isiog wnrk to supp()rt Mark Lyn C14D fomldution asslst th¢ ben£fiL8 tsf the foulldation docs. TRst benefits cau. be evidenced by feedbk fN)m parents. an(t oth¢r M1£1 pr(yf¢ssiwis wffidi th¢. ¢hild¥ irtet¢sLThe bellefits can also be d103tr&tC0 throiigh J.yJ]D CJ4J) Fo]m<luti1 caus¢s no J)wni IL) Childkn OTiweJiL¥ The ben¢fici&ies th'e Child ID lleed with long tel illn¢ssL tthd [1}Ill¢S wilb cl)ik(kthi wilh Iithg Th¢ pKvate Ixuefit to a truste¢ may fiY)lli our ongoing di¢¢ gupp(xl ts) Llwonic ill childr¢n. Our i)wn Inistees Teccive iJ]f(rmstiw ill the same way otber benefici•M¢s a S1ed til siipp(Yt £UMVor Apply fo grnpl the 5Fune os other be}ri&s. T]Jese beD¢fjts are in¢•1)] ¢{5ry t<> ¢m8we the Iwefrt i pmvi(d to all ow. bL'neficiories. 'Ile trilee3 cojth Ihat tliey Ive coniplied with the requirelnellts of s¢cli(Mi 17 of the avdrities A¢t 2011 to b&ve due bj ttr public guAduuLe, Eyubl.iNh¢d by thc Chariiy ccimffiisslo £or. klI}rI Wale&i. Strn¢ture• goYerllon¢¢ and malIag¢ellt Page 2
Mark Lynn CHD Founitatio Trllstees, Report (cotttinued) FiH8Meiol ipstrjunents Obje¢liva anrflpoli¢w The ch&ity's aclivitiay expo80 it to a mithber of flliantial risks includiiig Lr¢dAt risl cash th>w risk and liouidty tisk. 'The use vl. dttrivalives .is gov#rn¥d by the ¢hurity'S pojicics appr(pv¢d by the b(xw(l ot. thlstses, whith prfivi(k wriltW Plullciples on tlie us¢ of fiJJMnL.Aal derivati to JnaDag¢ the8e ri8ks. The cbarity does n(A e(&¥hfloNrAsk. The ¢harity's aLlivitles expose li prilnarity to thE Fmaii¢ittl riskg of chaug¢s in forei} curny exchauge rates aild Aiiterttsl nite8. The L'barity uses exchaDge fuNard L<)]ItrnLis alld iiknt rnie swAp coikn.ts to ]wdge tlwse eXp)pr¢s. bewy]ll4 Ise1$ aod liabiliti¢8 4r¢ Jd at fixed rai¢ to ¢4iwre c4Yiainty of L8sb fl<Jws. Credti rfJk The tih8rity's prilwipal fiFJancial assets. ttre bank balattrls and trade atta othw Ye¢eivables and lliveslments. 'Ehe Lliiirity's Lr¢dit iiyk itb att1ble tv ils. trade xeL¢illdblcs. Ihc &moullts ptrsented ill balullce slkei are net of allow1¢3 for doubiful r¢ccivabk8. Aa Allowan for tiJIent is mad¢ where th is ideifia loss ¢v¢nt whic14 bosed OD pievioiis exiKii¢nce, 18 cvid¢nc¢ of a rcduKti( illthe i¥coverability of the Th¢ ¢r¢dit Ask on liwiid ftUKls and derivativ¢ fInle11 in$trum¢nts is limited beca¢ th¢ ¢onntrryarti¢s bauks witty bigh LThlil-ralillgs a&sigoLxl by internat111 ¢r¢dit-i'ating Jgen6ies. The gkn4ty lJJs' of creAlii iisk., with exposTwe SPLrad Ver .8 Iw 3Mber of wwarties wid ¢u8thoiet& Iiq#hlityHxk In order ko Inaillthi liiptdiiy to that ¢l¢llt ful5 ar¢ avuilabl¢' for ojying operati% and thtiue deV¢bnt& tlke ohariiyim a mixiwe of l<)ng-tsmi wid shi)rt-tcnn debt fin>)llLr. Fuikn (ktaib Jwrdillg li4uidity rith. be found in sialtxjllt of a¢COUllliDg poli64 h] the finallL'i#l skni¢m¢nts, The was appTova by the Inle¢S of the thatity on . . sisud i)D its lJd)alf by: Lynn Cknief execiLVe 4lldtrustee Ms Pank'la L)awson 'rrng£e£ Ms Pauline Ward TnLfltee Page 3
Mark Lynitr CHIIFollhdatiQD Trustees, Report (contlnued) Kelley Trustet Page 4
M&rk LyntrCHD Foundatio Statement of Trustees, knponslbllfities The trnstr£5 tr¢ le9wl1)I¢ for preparing the ttwtces, r¢port [d the fan¢11 sl&te]ll¢nts in ordlL with th United Kyngdom AccQuuti Stlards {United Kiiigd(an Genaulty Arcepted Accoun£ing Practic¢) alld plicable luw alld iygulaiioo8. The law gtpplicable to iliw'AtivJ T¢quires the trustees to prepar¢ fJllan¢ial slat(wcnts f. cuch year which give & tsv¢ ana fair vi¢w ot th¢ st8t¢ of aftairs of the charity and of the illc(Xnll Sc¢S upplicatioll of IrsourL&9 ofihe drarily lor d)al iy¢riod. Tn preparing thestt 4tsI¢meJs. tr'teeS ryitedt(Y. sel¢¢,t 8UitHble ount$ pDli¢ies and then apply thejn consist¢ntly; (>byerv¢ h¢ methvds U)principleS ill tb¢ Charities SORP. nk¥ke judgollwty alld e&timates that ¢ reasonabl¢ and pnKl¢nt' state whetlKY applicable ac¢ountiT]g $tundwth liave bccn followed, sithject to ally ll)ateri departtwes dis¢.losed expknillvd in Ihe fiDwiciRI ststements: an(I Prep.e the fllwnoial 8t8twnellts on the going cm¢em b4sis utt1¢58 it is tnapprowiate to that tl Chty will ¢OntIni in busirtess. Thc AtOn81bje.[or k¢epAug pmp¢J' awyu i'eLrnY18 that di10C Ivith aLL'uJ>icy Al Aby tiJDe the fiothwl81 p)silioll of tkn¢ charity and emibl¢ th¢ni to ensur¢ that the rlri&l Stat¢ents c(x]wly with t Clwities Act 2011. thc CIvK7ties (Accoiiuts aud Reports) Reguktions 2008, 8nd the provisii)ns of the coustrtutioll. Th¢ IYu8tees are th TesToDsknlc for saEcguardi]Rg the Lbwily Emd InCe £vr l#ku) reasonlbk 8t¢ps for Ibe prevelltion and d¢le¢tiou of fixud 8nd other IntlIaritIeS. Thc truslc¢s iwxm8ibl¢ for the moillte and intwily of tb ¢on)ornl¢ and ifftfonywtion illcludd on ih¢ tharitsbJ¢ wnJpJw's websit¢.. l*gisJali()ll govffjiing thc PTqMration 8lld dissenJiDglion 0£ IMan6iul slntfftnenis difftr kgislutit)ll in olher jun3dir,liorn AJ)pTuv¢d bvih¢ thIe¢S oflhe charity Oll .. ed (ill ils behdf by." Lyft L'biefcxoouttve oiEoer audtru%tr Ms Pamcla I)aw s Wwxl ILll8tee Kell Tn]sÉee l>age 5
Lynn CHD-Fw•datio Ind¢ptnd¢nt Kxaminer's Repthrt to the trv8tees of M4rk Lynn CHD Fouttdation I rei lo Ihe tr&gÉee8 on w exainatIOn of tli¥ of Mark Lyrni CHD Foundation r(x th¢ y¢8r ellded 31 MArch 2U25. RwnsAblliti¢8 &nd kn818 ofreport As ilw clwity trustees of Mw,k LyJ)n CHD Foundation you aye respollSible for lh¢ pr¢paration of Ihe a¢cffiuts ill ootcknmce with tb¢ r¢qiiir¢ll18 of Ibe ch11¢ Act 2011 ('the AL't'I I report iTh ie8P¢¢t of my exami]rntioD of the Marf( LYI CWD Foundl0,S 8C¢OWUts currled out undei" serttoll 145 of the 2011 Act alld kn c418 out iiiy examina¢i(Hi I hav¢ followed all ihe applicoble Di¢171]S given by Ihe Churilv Cojwnissithi uts<kr s¢clion 145(SXb) of tbe AL%. Illdependent ex8mln4r 8 Statemeht I have Lompkted my 6x11tiOll. I confirm that no Enalwial m8tt¢rs have to my attention ill Collllection with ¢x#llwtioll giving ine Iv k.li¢v¢ Lh£tt ill any inut¢r.id r¢yp¢ct: accoiu)tillg Kcoryls were not Iiept in ot Mark Lynn CHD Foufjdati(xi as requir by secti1 130 of the A. or 2. the ac¢owts do not with those records. or 3. tli¢ accounts Jo Jot ConlY with tl* awounting le1]rementS cthic¢rnillg the fi)lln and colltt of accoujil s¢t Out in the ChArities (Accoullts WKI Reporls) R¢gulations 2008 other at)y i¢qMirement tbd ibe ccouDts &iJi¥ a 'lme fair viev svhiLh is not a maltrr coJk4i&red as wt in]dependcnt ¢xaiDinafion. I bov¢ nrj hnv¢ cA)me W) Dtlrj. fj)gtt¢rs in com1CtI£m with Ibe ¢XAwitsulioll to which should be drnwn iii tbis in order to ellablv d proper iTn(tersd1ng o£tbc lu be r¢siLh¥d. J A Mc Clemfflits & Co ACCOlAnt
Mark Lynn CHD Foulldation Staement of Finanelal Aetivities for Ihe Year Kllded 31 March 2025 UDrestrirted fund5 Total 2025 lThcome atsd EndoTh¢DIN froDI: Donatioos and legacies 6J97 6,397 Total inwrrte 6,397 6.397 xpendltiir¢ i)n: .RaisAllg fiyMIs Clwitable ociiviti (1,81 l) io (1.811) (10,514 Tolal ¢xpcndTrikn 11325 IZ,325 NL exp¢nditi]re 5,923 5,928) (5,928) (5,928) Total fiwds brought forrtFard Total ftllKI8 Ca7Ticd £#ThI 23,603 17,675 Uthr&4trl¢led fllttds 2024 Note Incothe EttdoivMcRts ftom. Diwations otsd legacies 1.0t illcome 31.028 3J,02R 31,028 31,028 Expenditure Dlli {884) (10,648 (884) 111,648 Liwit#bl¢ aclivitiG8 Tutal ¢xpenditwr 11,532 11,532) Net I0]ne 19,496 19,496 Net n]ovement ID l(mds 19,496 19A96 rotal fimds blwht *Vard Tutal Ivnds forww .11 34599 34,599 All of the cbwity's activities d1Ve fiM)m cthitiniiiiig operatiolls duritkg the abovo two PeTifMIs. 'llw fthtyls br¢&down for ?.024 is iti n(rt¢ 11. rhc noius on pagcs 9 to lfj an iutegral part of these fmanciul statements. Pfige 7
Mark LyThn CHD FTrNndation (Registration number: 108117) Balance Sheet as at 31 March 2025 21125 2024 1¥40ts Flxed assets T8ngibl¢ assets 576 292 Cllrr(gnt ets Cash at bai& &lld iii baud 18,209 34,586 CredltorB; Amounts fo11Sllg due wlthin 00¢ y¢ar io (1,110 79 Net CUTr¢nt 17,099 34,307 Net assets 17,675 34,599 Fullds of the tharlty: UDrestricted futtds Unresiridd fidS 17,675 34,599 Totsl fiind8 li 17,675 34,599 al st8tLryncDts on pttges 7 to 16 were appmved by the tr[t¢e& and lthorised for isslle .. and sigllkd oll tbeir bghalEby. Ujief ft¥t%uli*c Dffittr Attd tnle¢ Ms Pumvla Dawsoll Tnlee s Paulithe tilitd Tiwlee Kelley CJKgi)r Ihc uoies on pages 9 10 16 fomi all illtegral part of these fiLaucial siatejnellts. Page 8
ark Lynn CHD Foundatlon Notes to the FinancS1etsffOrtbe Year Ended31 Mar¢h 2025 l Aceou#ting po]icles Statem¢nl of ¢0pIlance Ilie fi11 staiements bav¢ been prepared ill ac¢ordan¢¢ with Accouoting alld RL¥orth)g ty ChaLilie&: Sialemenl of ReLoll]mendLd PThi¢tiL¢ W)pIiGable ti> Cl18 pr¢pariu8 their acr,(Kuts iu ac4onL.wLe with th¢ FillClaI Rep£Jrtiog applicable In the UK and R¢publir of Irelaud (r,RS I,} l¢ffK'Éive l Jwiuwy 2015) - (Chth'ities SORP (FRS 102)), die FllltiIiL'ial Rqjthting S'tandattl applicabk ill UK liwiblic of Ireland (FRS 102) the Churiti¢s Act 2011. MaAt Lynn CIID Foundation meets tlie d¢fillition of a publiL bonefit entity under FRS I02. Tlie accounls (fttttmL'ial $lxt¢m¢llts) have be¢u PLtp4red Im(ILT tho historiGiil coyl Lonv¢ntioll willk itcnL%' rewglliWt llt LW8t or ¥nsu¢tion value uDless othenwlK stated in the ttleyant note(s> to th¢s¢ Ao¢thini8. Going evncern Th¢ tAVSt¢¢$ consider nu material ¢erti¥Jtitjes about the ¢Irty'S abilty to Lx)ntitiue as a going Income eMdowm¢yts Voltylltsry incom¢ inclllding duDalioll& s, Icgacies and grnnts Ihat providL' c4Prt fwidiDg or Rre of a gcneral nirtur¢ ts tewgnl8¢d wh¢n the Lhwily hHs elltiLlemvyit to th¢ inLx)m4 it 15 pn>knthle that Ib<; jn¢ome will I rtIv¢d wd th¢ ¢8n be m¢asurcd sufficiLYit r¢Jigbility. DoKallun,T and Ivgucie Dollaliony wid legacies ar¢ r¢LogtsisLd oJ3 a r¢Leivllble basis wh¢n r¢c¢ii)t is probabk a[ the AmollDI c8n bL ]lblY me#w¥ed. Eipepdits All ¢Kld}I ig rec(wiis¢d 01 theJL is a Icgal OF ¢ollstriILlive obligatimi to that Lxp¢llditUYL, il probable Settle¢ll1 is ffquireLI atMI ib¢ Liin mSU1¢a reliably. All tsosts are allwled to the appliLuble ¢xpelldituro I)cL]ng iliat aggrete sisniltu. costs to Lhat ¢alegory. Wheir Costs cannot be diLI1Y athibuleÉl to h(aKlillgs they hRvtt becn allocuied on a basi8 LOllSiSt¢nt wilkn Ihe w of resotsrLe4 WAth CLDtral staff ()sLN Alloc8ted on lh¢ b85is of IAIBe spenL und (leprecl8¢i ¢hillBes allu¢aled on Ihe portiofj of Ij Iwet's m8¢. Odi¢r lpot co%ts ar¢ all(J¢at¢d bas¢d on the spread ofstaff costs. These are cosls ill1nEd llt atiyacting voll1ry incoJn¢ the inves£M¢nts alld thosc inLllThd i trading acttvitia¥ r4ise fIdS. Chon'lable acllvllies C]wil&bl¢ expthditUY4 ¢OJDprisL3 ib()5e costs llicw'rLd by the Gharity in tlie ¢klivery its octivilies and service5 f. ILN bLn¢fici3ries. It in¢Jude& both tkni b¢. alloc&ka dI.11Y to lIvItieS th()%e ws13 of indirwi Mlute n¢ces54ry to SUprt the.
Mark Lynn CHD Foundatlon Notes to the fiinan¢fial Stat¢mtnts for the Yeat Lnded 31 Mareh 2025 (eonthilltd) Stspport costs SllPPOrt costs inchid¢ central fiw¢tlons and bave been allocated to aGtiviÉy cost (4(egwic8 on a basis ¢onsistent with lh¢ use of mi)urL. foj. exAwl& all011n PrOlY Costs by floot or p¢r caplts, staff LtS by th¢ tillle 8peiit aud otlier costg by tbeir usage. Taxtion The charity is considercd to pass the te&t& set oul in Pawaph I Schdule 6 of the FlJwe Act 2010 alld thettfthr it ts the defniition of & ehnrithble coDwiny for UK cory.thytion tax puOSe8. Ao¢ordingly. the ClritY is potwtiully exempi from iaxaticin trt WSJ)¢Aii of income or iapiial gJills rec¢ived withiD I'alegoiies ¢ovwTd by Cliaptvi" 3 Part I l of the Corpoxatiwi Tax Act 2010 or Secti(m 256 of die Taxation of Chary¢8ble Gairjs Act I9, to Ihe ExteDi that su¥h illiY)me w Baills are applied exLliisiv¢.ly Io L.haritable purpos. Tattgible fixed xssets Indivldual fixeAI assets CO(]ng £0.00 or ffl'e iijiti41ty ¢0led ut ¢ost, lebs any subseqiient awimillated dq)Tccialxon aAuI subsequeDi 8L'Lx]mulated impt4ir4ll¢tst l()sses. C&¥h and oquivaknts Cash and L8sh cquival¢nts L'omprise Gash on IIMiicl ana Call deposits, alld other short-tenn highty liquid illvestTu6nls' thai ivadIly L'fflivvrtli )Ic to a knowll umi)unt i)f Lash subjcLt lo i1[1]fiLnt risk i)f clw ill value, 8r¢ obli110% to p4y for goods i)t services that havL. been acquir¢d In the o)M]nuty Cour ot IxisiDth& from Suppli A}unIS puyabl¢ are classlfiLd liabS1ilies if the a5 ttol have an uuconoitioiial light, al tlie thtt repoTling pLri()I to defer seitle]nent of lh¢ creditt)r for at ley5t tw¢lv¢ JllDuths ailer ihe Th'porting iknl¢. If is att lud]ll0] rigbt to defo. Setth.nI fvr at leayt twejve nkonths, after the irr] dale, they a M&n(YLTLwnuIL liabililies. are reci>11St¥l initially at the trollsactioll piic¢ Ind subsequetttty eIred It atnortised cost usnig thc clYectiv£ intLYegt ttietlia(L ]lorrnwAng& Inleresl-lwlug boowingS arc initially irr0ix1[ at fiiir net of Iianbaction COS knieT¢sI-bLriiig bo014 slibsequLtIY (atried at 8m(lllisLd with the differ¢ncc. be(w¢en the pro¢¢¢ds'. llLt ()f tlsU¢ll011 ¢(Fs18, IhL' due on redekYAPtioJi b¢illg recognised as a lo the stateMlL of EiThIl.181 ALtiviliG% over the period of thL' ]evItL born)will& ileirst cxpcnse ig rewgllys on the b18 of Ihe effwtive Anterest #lld is inclvded in i]iie payable nd simikn. cbar8¢8. BlngS are cJ&ssifEed cellt liabilities unlLss th¢ Chlty has an un¢ondiiional right to dL.fL'r iiettJtnieDt ot. the liabilily fffl" trt l£wl IwL.Ive illonths aftu Ehe Thi?orlittg dale. Fund strknctur UMSle1¢d funds aye general fim(L8 th£rt available fiM' Ut th¢ trustees dis(Tetioxk in finthcratsct uf th¢ objectiyex u.fthe clwrity. PAge 10
Mark Lylln CHD Foutsdatto Notes to lh¢ FillaDeial Statements for the Year fi nded 31 March 2025 (¢otttiDued) FliiaAeial hstruments Clrf&sfi le10 Fillancial asyets tilit'y0l liabikities are recogniscd when th¢ oharity bcc(w a party to the ¢ontraCtl pruvisions of the illstrnmc. Fill]¢181 114bAlities ond equity iAteLS are claN¥ifiLd ac11ng to th¢ substllULY of ¢trI{(l ar1llng¢m1Y ¢Jiteitd iiito. An equity iithllneut is colllrncl that evicleTh¢¢s 8 iYsiduAI snt¢r¢sÈ in th¢ n&%E'As of Recogm'lipn qn&pws4r¢JMffil All fvjwiLial assets 4nd liabiliti¢s aT¢ illitialty J)ieasuTcd at ts'unsaLti(Yll prico {includitig trnnsactiOD Costs), exwt for those f7ntuKial ti5ts clwifid as at f#ii' vahi¢ through profit or los& which are tiiitially naSured at value (wbith is nornialty the tr8nsartioti pri¢e excludiiig trallyadiou costs), unlr3s the arrwgan¢nt con$tilut¢y a trw1sttct1 Ir &ETaI¢¢t c(XtiltCS a fillaucyllB IYan5£tIO15 the fllwcial asset or fjllnn¢ial liability Jn¢sirnl at present value of the payments discouutsd 4t a mathet rate of iDtarst for Financial J%s¢ts lId liabilitsey fnr only ofts¢t in the statem¢nl of fittuucial posilion wheffj aid onty when exists a leg4lly cnfotGeabl¢ right iv 8¢t off Ihe wgnised am(All and Ihe dwiiy int¢llth cither to s¢ttl¢ OD a et l)8sis. orto realtse th¢ assei and settle the Itability .8imult&neouyly. Fillanoial a&8¢ts Rr¢ d¢rc¢owthed wh¢n and i)nly wh¢n a) the contracttwl rigljts to th¢ flows li'0 the tillaocial &qd expl or are Ydtkd, b) tho tharity to ttnotber p81ty wbstantially all of the riyks and rewards of owneY,%bip of fjllart¢"lal Mssel. or c) th¢ ¥.b&rily, despKk IwviEig retained glle, but lll)l all. si8nifJtfilll risks WMI Tewallls of ownersh4), ha8 tygnsfcnrd control of tb¢ ass¢t to illothey party. Fiuancial liabilities dere¢0]Sed o]Jly whrll the obligatioll spe¢Yfid in th¢ ei)utra¢t is discharged, caac¢M¢d or cxpires. Pug¢ 11
Mark Lynn CHD Foundatlon
Not to the Financial Statements for the Year Ended 31 March 2025 (conlinued)
De ihslnittnts
Debt iustsi]ments which meet the following Condiiions slibseq1lltIY measured at aillortised 5t using the
(&) The ¢ontracttiEtl to the hold is (i) a fixed (ii) ft positive fixed rate or a positive vwiable ratv,
or (iii) a Combinatioll of a positive OT a llegative fixed rate alld a POSAtive v£wiabJe rate.
(b) The ¢ontract inay provid¢ for ipallents of the prthctpal or the reiurn to the holdei. {lt both) lo be
lillk to & sillglc rclevant obsa'vable index of 8aieral pic¢ inllation of Ibe cutteucy in wbidj the debt
]stJvment is d¢Dominllt¢(L pr(>vid¢d giich links are not leveraged.
(c) The ¢olltrad may provide for a dvtern]inable Variati( of the return to the holder dwing tbe life of the
itislnllnent. pThpvide
Mark Lynn CHD FoundAtIoJi Notes to th¢ fin8netsl Statements for the Y¢Ar ttnded 31 March 2025 (¢ODtinued) erivalivefm¢incJd trthynertts The charity derivalive fJnall¢ial inslnjwents to ace exp0511r¢ to fvTei8u exC]w¢ iisk and inleYEst rate ovcm¢n15. Th¢ th8ri¢y does llot hold th issu¢ derivativ¢ fill8ncial instrLuL¢nts for spelatiVe plpuScs. Derivatlves ar¢ illitially recoBnised at fair vu¢ at the dak 4 derivative ¢onlr&ct is entered into and are 8llbseqiltl r¢llwasiiTed to their fair vxlue ot cach xcJ)otlil dat¢. Ilie resulting sain or 1055 b in ,%lat¢ment of fmon¢iul acÈivill(s iinm¢diately 1¢$8 tbc d¥tiv#tivE is aesiglltht und effectiv¢ as a hedgillg instnllnent, in whicb ev¢ni lh¢ t1ing of thv r¢'cognilioll Ill ststem¢nt of t"Jnan¢ial 8ctiviti¢s d¢pends on tbe JJa[u ofth¢ hedge lationShr. Folrwakne 'llie best evide11 of .latr yah is & quoted price foi. mi identical a8s¢t ID active mdtet. Wh¢n quoted pri¢es are unAvailable, lh¢ priLe ora rectht ITÉuisaction for ai) identi¢al 55¢1 provides cvid¢uL¢ of fair valuc #s lollg OS has llot been a SIfian1 ¢h8ngc in woni)tnlc c1rns1iCcs or a siguÉfi¢mtt lapse of tinje sincc the Inwsatition took place. If the inad(ct is not ac(ive and Trcenl tran5a£ions of an identT(¥l a¢t on I1r own ar¢ It 8 go(Kl &81im]ate of lair vuhw. Ihe fait value is e5thnatrd by Dsing & volwtiiin l¢cknique. 2 In¢iwie from (knllatlons amd legacies Unro8tr1et¢d d& Ci¢Meral Total Ihnds DoKwtioMs kgaLies' I)Otyktions fron) indiviththls 4,345 4,345 Total for 21125 4,345 4,345 Ttfi1 thr2024 6,070 3 X1ture oh ralthig fuDd¥ ) Costs ufg¢M¢Tatin¥ donatlqims and Itgaclts Gera1 Note Allocalcd support r¢JsL8 586 586 Tolal for 2025 586 580 Totsl for 21b24 274 274 Page 13
Mark Lyntt CHD FoutMlatioTr Notes to the Financial Statements for th¢ Y¢ar Ended 31 March 2025 (eonlinued) Total 4 Expettditure on ¢harttable a¢tlvkles Totsl nds Nole Total expendlÉure 5 Net lllEonthigloulgolttg resou¥ce8 Net {outgoillgYm(a)millS T&gonr(¥ for tbe Ye inaud¢: 2025 O TYust¢e8 renwnerntion cxpens No tnistee8, nor &Dy person8 ¢onlle(ed wilh then4 have received any rnunu?tion froni Ihe rlthriiy during the ye&.. No Inthes have rec¢iv¢d Mny Teitnbucd ex8¢3 oi aiiy otkn b¢n¢frt8 from the (Iwity durillbF the year. Pfige 14
Mark Lynn CHD IPoulldatlon Notes the Finattclal Statrmtnts for the Year Ended 31 Mar¢h 2025 (¢ontinued) 7 Taxatlo ¢hwMty is A r¢gisteryl tharity ond is ¢xowt fr(xll taxatioii, 8 Tamglbje nxed tts Fiiriiiture equipth¢nt At l April 2024 AdditioJ)s 292 284 292 284 At 31 March 2025 576 576 DeproLitttIOh At 31 March 2025 Ct bikwa1¢ t 31 Marcb 2025 576 576 At 31 Mw'Gh 2024 292 9 Ch and c&qh ¢qttfvvdlents 2025 2024 Cash on haTMI 8hort-teIill doposits 1&209 9,944 24,642 182 34,$86 10 Credltorst amounts ts]lin# thi¢ wlbln on¢ yr 2025 2024 Tyaae crtAl0tS Other Lr¢dittK5 1,110 278 279 11 Balance at I April 2024 IncDmlpg resnurc R¢sourc¢s expend Dlan¢e at 31 March 2025 UurestrlLqod funds G¢nfftl 17,675 Pag¢ 15
Mark Lynn CHD Foumdatlon Nottt to the Fin4neial Stat¢JM¢nts for the Year Ended 31 Mar¢b 2025 (¢oDtityued) ]lalall¢e at I April 21)23 Incomkng Te80urce8 Balance at 31 March 2024 expend Unrestrlcted fuDd$ Gellerai 11,258 34,599 12 Anatysis of n¢t as8ets between funds Total fund8 tht 31 March 2025 Unn*trl¢ted funds Genernl Other Tangible fixed assets Cuntnl as8et CUrTrt lillbiliti 292 576 1&209 (I,iio) 18209 T(thl net assets 17,383 2Y2 Unt¢strAct¢d futsds General Total tsnds at 31 MArch 2fr24 Tat]gible fix Assets Cillyent as8et8 Curr¢ot liabllltles 292 34586 79 292 34,586 279 Totrdl nd assets 34,599 34,599 13 Allaly$l8 of net liiDd At J April 2024 At 31 MHTeb 2d24 tash. atballk and itth¥nd Net del 34,586 At Sl March 2024 At 2023 C#sli at IxM]k and ID hund 15,103 Nct debt I5,103 15,103 14 R¢]atL¥I party tnuisaction Pagc I C)
Marti Lynll CHD Foundltlo Statement of Finattei#l Actfvities by fund for the Ymt Ended 31 March 2Q25 Total Totsl Unmtr1¢t Ujtswtricted d3 Funds 2025 2024 Ineohte And EndoiYment8 £roYrn: DonotiOJLS attd legacies 6,397 Totsl inm¢ 6,397 31,028 * %penditure on: Raising fw(L8 Charithble activiti¢s (1,811) (10,514 (884) (10,648) ToLIl expen&lurc Net (expenditiur)/income Netmovethent in funds (12 325 11,532 5,928 19,496 (S.928) 19,496 ReconeilAJttOD of tIAttdB I'oial fjjnds bro1ht forvrnrd I'otal fi$ fmward 23,&13 17,675 15,103 34,599 'll)ts page dovs not fom part ofthe StatOry fillallci418tateEtk¢llÉg. Pag¢ 17
Mark Lynn CHD Foundation Detailed St&tement of FinaneiAI Aetivities for the Year knded 31 Marth 202S Total 2Q25 2024 In¢oMe ftmd fndowments Don£diolls aod lega¢iE6 (ooalysed b¢low) 31,028 Total ill¢ow¢ 31,028 ExpL4ttdttllre on: Rai8ing fund8 (analysed b¢low) CharAtable a¢tiYitie& (analysed bolow) 1.otal ¢xpe]thiture Net {cxpenditw'oymcom¢ Net movemrllt in fuhds (1,811) (10,514 (884) 10,648 11325 (11,532 (5.928 19,496 {5,928) 19,496 Reeothellla*14hn of tuttd8 'rotal ftmds brought fo1 Total ¢1¢a for5vard 23,603 15,103 34,599 'niis p8¥ does iiot forn] part of the stalllt fllkan¢ial st4t¢nicllts. Pag¢ I
Mark Lynn CIID Foundalloll
Petsiled Stattlnent of FAnwla1 Aetivill¢s4or*h¢ Yr Ended 31 Ivlarch 202S
(eontitiu¢d)
Total
3025
Totsl
2024
J)ona&onts an41egaci¢f
Appealg a1 donatio
4J45
2,052
140
24,758
2.230
1,440
200
Footb&ll Spoogth3bip
Darts Spoll80ts1iip
RAfflo Inome
6,397
Cost of Marathon
Fundrnisillg costs
Fun