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[4k￿1thnt ststejnenl of Fina￿la[ 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 Ly￿7 MJ¥ J YJ Ms Pa)ll¢la Dawson Pttvline Wttr(I Kell¢y Mr G￿￿Or 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¢ fill￿1claI S(HIc￿ents ol'th¢ chari(y fth'1ho year ellded 31 Mkjrth 2025. Objeetiv&8 Ind #ctlvltk Olyiects unrfuln Lywi CFJD FO￿nd￿tion 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)73lll￿s, 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 Alh￿3, across Northern Ireland. To hdp them 8cqiiir¢ and u8¢.%JM*l#lisl equipm(Jrt th8l ¢on't be pu￿1)￿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}￿)I1￿￿ollt their short Ilfe and Ibxousbon( tbeir ithicss. To show I1￿1r knilt#5 siblings LOO% dttdi ¢m8we the Iwefrt i pmvi(*d to all ow. bL'neficiories. 'Ile tri￿lee3 cojth Ihat tliey I￿ve 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. ￿￿k￿lI}￿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 I￿se1$ aod liabiliti¢8 4r¢ J￿d at fixed rai¢ to ¢4iwre c4Yiainty of L8sb fl)llLr. Fuikn (ktaib Jwrdillg li4uidity rith. be found in sialtxj￿llt of a¢COUllliDg poli6￿4 h] the finallL'i#l skni¢m¢nts, The was appTova by the In￿le¢S of the thatity on . . sisud i)D its lJd)alf by: Lynn Cknief execi￿LVe 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¢ le9w￿l1)I¢ for preparing the ttwtces, r¢port [￿d the f￿an¢1￿1 sl&te]ll¢nts in ￿￿ord￿lL￿ with th United Kyngdom AccQuuti￿ St￿lards {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￿ ￿S￿￿c¢S upplicatioll of IrsourL&9 ofihe drarily lor d)al iy¢riod. Tn preparing thestt 4tsI¢meJ￿s. 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 Ch￿￿ty will ¢OntIni￿ in busirtess. Thc A￿t￿On81bje.[or k¢epAug pmp¢J' awyu* i'eLrnY18 that di￿10￿C Ivith aLL'uJ>icy Al Aby tiJDe the fiothwl81 p)silioll of tkn¢ charity and emibl¢ th¢ni to ensur¢ that the r￿l￿ri&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 I￿nCe £vr l#ku) reasonlbk 8t¢ps for Ibe prevelltion and d¢le¢tiou of fixud 8nd other Int￿lIaritIeS. 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¢ th￿Ie¢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 re￿i lo Ihe tr&gÉee8 on w exa￿inatIOn 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¢ll￿18 of Ibe ch￿￿11¢￿ Act 2011 ('the AL't'I I report iTh ie8P¢¢t of my exami]rntioD of the Marf( LYI￿ CWD Found￿l0￿,S 8C¢OWUts currled out undei" serttoll 145 of the 2011 Act alld kn c4￿1￿8 out iiiy examina¢i(Hi I hav¢ followed all ihe applicoble Di￿¢171￿]S given by Ihe Churilv Cojwnissithi uts Cl￿1￿￿8 pr¢pariu8 their acr,(Kuts iu ac4onL.wLe with th¢ Fill￿ClaI 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 ¢I￿rty'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 r￿tIv¢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 ]l￿blY me#w¥ed. Eipepdits All ¢K￿ld}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 ￿ m￿SU1¢a reliably. All tsosts are allwled to the appliLuble ¢xpelldituro I)cL￿]ng iliat aggre￿te sisniltu. costs to Lhat ¢alegory. Wheir Costs cannot be di￿LI1Y 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 ￿l￿po￿t co%ts ar¢ all(J¢at¢d bas¢d on the spread ofstaff costs. These are cosls ill￿1nEd llt atiyacting voll1￿￿ry incoJn¢ the inves£M¢nts alld thosc inLllThd i trading acttvitia¥ r4ise fI￿dS. 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 SUp￿rt 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& all0￿11n￿ PrO￿lY Costs by floot or p¢r caplts, staff L￿￿tS by th¢ tillle 8peiit aud otlier costg by tbeir usage. Tax*tion The charity is considercd to pass the te&t& set oul in Pawaph I Schdule 6 of the FlJw￿e Act 2010 alld thettfthr it ￿￿ts the defniition of & ehnrithble coDwiny for UK cory.thytion tax pu￿OSe8. Ao¢ordingly. the Cl￿ritY 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 ￿¢0￿led 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 ￿ i￿1￿[1]fiL￿nt risk i)f clw ill value, 8r¢ obli￿110￿% 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 a￿5 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 lu￿￿d]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 ￿e￿Ired It atnortised cost usnig thc clYectiv£ intLYegt ttietlia(L ]lorrnwAng& Inleresl-lwlug bo￿owingS arc initially irr0ix1￿[ at fiiir net of Iianbaction COS￿ knieT¢sI-bL*riiig bo￿0￿1￿￿4 ￿ slibsequL￿tIY (atried at 8m(lllisLd with the differ¢ncc. be(w¢en the pro¢¢¢ds'. llLt ()f t￿lsU¢ll011 ¢(Fs18, IhL' due on redekYAPtioJi b¢illg recognised as a lo the stateM￿lL of EiTh￿Il.181 ALtiviliG% over the period of thL' ￿]evIt￿L born)will& ileirst cxpcnse ig rewgllys￿ on the b￿18 of Ihe effwtive Anterest #lld is inclvded in i]iie￿￿ payable nd simikn. cbar8¢8. B￿l￿￿ngS are cJ&ssifEed ￿ c￿￿ellt liabilities unlLss th¢ Ch￿lty 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 UM￿S￿le1¢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 le￿10 Fillancial asyets tilit￿￿'y0l liabikities are recogniscd when th¢ oharity bcc(w a party to the ¢ontraCt￿l pruvisions of the illstrnmc￿. Fill￿]¢181 114bAlities ond equity iA￿t￿￿￿e￿LS are claN¥ifiLd ac￿￿11ng to th¢ substllULY of ¢￿￿trI{(￿l￿ ar1llng¢m￿1Y ¢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 ti5￿ts clwifid as at f#ii' vahi¢ through profit or los& which are tiiitially n￿aSured 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(X￿til￿tCS 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 g￿lle, 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￿ ihslnitt*nts Debt iustsi]ments which meet the following Condiiions slibseq1￿lltIY 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 i￿pa￿llents of the prthctpal or the reiurn to the holdei. {l￿t 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 PTovided fhat the ￿tUTtt lo th¢ hold¢r alld ally other¢oDtracthal pN>ViSiffi￿ app]i(￿le duTiDg the extended term bylisfy the colldilions of paragropbs (a) to (c). Debt ijis1ruin￿lS are classified as payablc or TeceEvable within one ycar on inltial recognitlffl and wbich me£t the ab(we coJMlillons are meAsured at th¢ undiscuthited ofthc Lasli or oth¢r cojigideratioll expected to be P4iid or reLeivL.d, JlLt of impAirmcut. Wilh Ihe exception of solne hedbjiiig lnslllw1en￿ otha. d¢bt insu￿￿e]Its nDt nLeetillg these ¢(￿di￿.￿)9 measure& ai fAir value tbrOugLw￿fit i>r loss. C(Jhllrtllihents to make ￿ld Ir¢¢iw luarns whith meet the condili(rtts mentiikned above inea￿lled Al (K)St (whiclj iiw be nil) less iJJu)amellt. Iniwlihents lllvestm¢llls in nvii-convertible PTefeMce 3haTes und JJoD- ble ordinmty or ￿*f¢￿enC¢ skn (whete shares are publicly traded or Iheii. fyij. value is reliably Jncytsurab e) atè ￿t&S￿lEd at fair vttluL ib1vu￿) profit (Y los& Where fair valu¢ CaDDOt b¢ weasiwed reliabty, invcstments are me*siwed at cost I￿S iinpairmBnL Investtoents in siibsidiariL'& &%sociates aty ￿e&sUr￿l ui. u)¥t less ijnpaiiment. rot illV£sknn¢nly in siibsidiari¢.% acqlli￿d for collsideration in¢ludit)g the issue of shares qwilifying for merger ￿lie[ Lost is rne￿￿ed by reffft*¢¢ kn Ihe nomioal valiie of thc issued Pl1￿ fair value of ollier consideralioL Any premium i8lll)It 12) Charithbl¢ a¢liv&i Raffle PriY£s & Gifts Fathily Support PxDvi¥ioJJs F8wity supwrt. Shopping Voucha¥ riamity support- Xuths forFamili¢s F#mily Support-DayTrip Family Svpport . Flallowcett Parfy Fw)iity Support. Ki(Ly 8w)p(¥rt in Ihe Sull- BBQ. happy Faves Ilappy Fac￿ - East¢r PatLy Flappy fa¢¢s . HI￿ of Hall Buddy J)ay Shirts Iroph1¢5 Cu8t1)mi￿8 C&81s ot Trnstee Meetijjgs Ptin￿ postagu and stati(way Pao]ity Siwporl- Ilospital SuppliGs Boullcy LastLg (15) (2,144) (160) (1,725) {300) (2D (4,1)00) 081) (3,329) (2,580) (404) (300) (350) {327) (1,832) (17) (330) (285) (546) (139) (193) (352) (110) (65) (160) (74) (269) (30) (89) 420 {￿) 10,514 This docsJH)t patt of th¢ statlltory fiiancial ststot)Krt8, Pmge 19