Dylan's Starlight Trust
Annual Report and Unaudited Financial Statements
for the financial period onded 31 March 2025
DNT Chartered A¢countants
Chartered Accountants and Statutory Auditor
Omieau House
91-97 Ormeau Road
Belfast
BT7 1SH
Charity Number: 109694

Dylan's Starlight Trust
CONTENTS
Page
Referen￿ and Administrative Information
Trustees, Report
Statement of Trustees, Responsibilities
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
10-13

Dylan's Starlight Trust
REFERENCE AND ADMINISTRATIVE INFORMATION
Trustees
Ms Helen Phillips
Mr Jared Phillips
Mr James Geoffrey Phillips
Ms Ann Mccorry
Chairperson
Ms Helen Phillips
Charity Number In Northern Ireland
109594
Prlncipal Address
237 Orby Drive
Belfast
BT5 6BE
Independent Examiner
DNT Chartered Accountants
Chartered Ac£ountants and Statutory Auditor
Omieau House
91-97 Omeau Road
Belfast
BT7 1SH
Principal Bankers
Ulster Bank
11-16 Donegall Square East
BT15HD

Dylan's Starlight Trust
TRUSTEES, REPORT
for the financial period ended 31 March 2025
The truslees present their Trustees, Report and the unaudited financial ststemenls for the financial period ended 31
March 2025.
The financial statements are prepared in accordance with the Charities Act (Northem Ireland) 2008, FRS 102 "The
Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by
Charities.. Statement of Recommended practi￿ applicable to charities preparing their financial statements in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021.
The Trustees, Report contains the inft)rmation required lo be provided in the TTuslees' Annual Report under Ihe
statement of Recommended Practice (SORP) guidelines. The trustees of the charity are also charity trustees for the
purpose of charity law and under the charivs constitution are known as members of the board of trustees.
In this report the trustees of Dylan's Stsrfight Trust present a summary of its purpose, govemance, activities,
achievements and finances for the financial period 31 March 2025.
Mission, Objectives and Strategy
Mission Statement
The charity was established in memory of Dylan Phillips who passed away in December 2021, aged 13. Dylan was
bom with a complex Congenital heart defect bLrt always embraced life with positivity and courage, inspiring everyone
he met to do the same. The Trust aims to continue his legacy by supporting children with congenital heart disease
and their families, and those who have suffered the bereavement of a child.
Obje¢tives
The purposes of Ihe charity are:
To promote and protect the health of children and their families affected by congenital heart disease in Northem
Ireland.
To advance research into the cause. diagnosis, and treatment of congenital heart disease.
To provide support and assistance to relieve the mental, physical, and emotional distress of families living in
Northern Ireland who have suffered the bereavement of a child.
Stru¢ture, Governance and Management
structure
The charity is govemed by a Trust deed signed on 12th March 2023. The trust is managed on a voluntary basis by
Board of Trustees who meet regulady and have responsibility for the financial management and strategic direction of
the Trust. All trustees give of their time freely and no trustee remuneration was paid in the year. The tDJ5tees have all
reviewed the Charity Commission of Northern Ireland ARR08 Guidance and are aware of its requirements. The
trustees named above were the only ones who served throughout this reporting period. The trustees may, if required.
appoint new trustees. Trustees are appointed to meet the skills. knowledge and experience needed for the effective
administration of the chaiity. Every trustee must be appointed by a resolution of the trustees passed at a special
meeting called under clause 15 of Ihe Trust deed.
Review of Achlevements and Performance
The trustees have given careful consideration to the Charity Commission for Northem Ireland's guidance on public
benefit to ensure that the activities entered into during the year have helped to achieve the charity's purposes and
provide a benefit to the beneficiaries.
During this financial period the chartty carried out nurnerous fundraising events.. charity trustees and several charity
supporters undertook the challenge to compete in the Belfast Cty Marathon - this included solo runners, relay teams
and a group who completed the 8-mile walk., a series of craft fairs were attended at which handmade crafts were sold.
the Company section of the 31Xh Boys Brigade from Orangefield Presbyterian Church carried out an exhausting 24
hour gaming marathon.
In April 2024. the trustees purchased a gaming kart including a PS4 gaming system and PS4 games for the Clark
Clinic hospital ward in the Royal Belfast Hospital for Sick Children (RBHSC). The trustees are very mindful of
maintaining a low-cost base so that the majority of the income received can be used for the furthering of the charity's
purposes. To this end, the trustees were able to secure free transportation of Ihe gaming kart from London to Belfast
Wtth help from the Dixon Line who freely donated their time and expert ski115 to ensure safe transportation. The
gaming kart along with the PS4 gaming system and PS4 games. was presented to staff at the Clark Clinic in June
2024. Clark Clinic is Northem Ireland's only regional inpatient unit that provides specialist (2re for children with a
range of congenital heart defecls. This equipment has provided benefit to the charities beneficiaries by providing a
gaming plattorm to enable children with congenital heart disease to enjoy gaming whilst in hospitsl which will help to
reduce anxiety and stress and improve emotional well-being throughout their inpatient stay. A public thanks and
acknowled
ement of the donalion was featured in the RBHSC newsletter in July 2024.

Dylan's Starlight Trust
TRUSTEES. REPORT
for the financial period ended 31 March 2025
Financial Review
The results for the financial period are set out on page 8 and additional notes are provided showing income and
expenditure in greater detail.
Results and Dividends
At the end of Ihe financial peri¢Jd the chaiity has assets of £18,432 (Jun 23 £0.00) and liabilities of £250 {Jun 23
£0.00). The net liabilities of the charity have decreased by £18,182.
Review of the Financial Position
Through fundraising and donations the charity raised £19,908 and had a total expenditure of £1,476. A summary of
the charity accounts has been provided alongside Ihe annual report. No fund held by the charity was materially in
deficit at the end of the year.
The trustees extend heartfelt thanks to all supporters of the charity.
Reserves Position and Policy
Reserves Policy
The trustees aim to maintain a healthy unrestricted resetve balance to allow them to act accordingly to provide
assistance to those families who require support.
Principal Risks and Uncertainties
The trustees regularly assess the principal risks and uncertainlies facing the charity and are satisfied that appropriate
controls are in place to manage these effectively. As a volunteer-led organisation, key risks relale to financial
sustainability, govemance compliance and reputational integrity. These risks are managed through close monitoring
of income and expendrture, maintaining low administrative costs. adheren￿ to ChaTity Commission for Northern
Ireland guidance, and ensuring that all activities align clearly with the charity's purposes. The trustees are confident
that these measures provide an effective framework for managing risk.
Plans for Future Periods
The trustees plan to conlinue to look for opportunities to raise funds towards the mission of Ihe charity and to utilise
the resources as effectively as possible to support those children and families who are affected by congenital heart
disease or who have suffered the bereavement of a child.
Compliance with Se¢tor-Wide Legislation and Standards
The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Dylan's
Starlight Trust subscribes to and is complianl with the following=
The Charities SORP (FRS 102)
Transactions Involving Trustees
There were no expense transactions involving trustees the trustees were involved in some of the fundraising
activtties wtth the funds deposited into the charity bank account.
Approved by the Board of Trustees on
and signed on its behalf by:
Ms Helen Phillips
Trustse

Dylan's Starlight Trust
STATEMENT OF TRUSTEES. RESPONSIBILITIES
for the financial period ended 31 March 2025
The trustees are responsible for preparing the financial statements in ac£ordance with applicable law and regulations.
The law applicable to charities in Northem Ireland requires the trustees to prepare financial statements for each
financial period which give a true and fair view of the assets, liabilities and financial position of the charity as at the
financial period end date and of the surplus or deficrt of the charity and otherwise comply with the Charities Act
(Northem Ireland) 2008.
In preparing Ihese financial statements, the trustees are required to..
select suitable accounting policies and apply them consistently-
obSe￿e the melhods and principles in the Charities SORP.,
make judgements and accounb'ng estimates thal are reasonable and prudent,.
state whether the financial statements have been prepared in accordance with applicable accounting standards,
identify those stsndards, and note the effect and the reasons for any material departure from those standards., and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity
will continue in operation.
The trustees confirm that they have complied with the above requirements in preparing the financial statements.
The trustees are responsible for keeping adequate a¢xounting records that are sufficient to show and explain the
charity's transactions and disc105e with reasonable accuracy at any time the financial position of the charity and
enable them to ensure that the financial statements comply with the Charities Act (Northern Ireland) 2008. They are
also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for Ihe prevention
and detection of fraud and other irregularities.
Approved by the Board of Trustees on
CJI
and signed on its behalf by:
Ms Helen Philli
Trustee

Dylan's Starlight Trust
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF DYLAN'S STARLIGHT TRUST
Vsle have examined the financial statements of the charity for the financial period ended 31 March 2025, which
comprise the Statement of Financial Activities. the Balan￿ Sheet and the related notes.
This report is made solety to the charity'8 members. as a body. in accordance with the ChaTFties Act (Northem Ireland)
2008. Our work has been undertaken so that we might ￿MplIe the finanrial statsments that we have been engaged
to compile, report to the Board of Trustees Ihat we have done so, and state those matters that we have agreed to
state to them in this report and for no other purpose. To the fullest extent pernitted by law. we do not atrept or
assume responsibility to anyone other than the charity and the chaiity's members. as a body. for our work, or for this
report.
Respective responslbiliti•s of trustees and examin¢r
The charitys trustees are responsible for the prepaption of the financtal statements in accordance with the
requirements of the Charittes Act (Northem Ireland) 2008. The charivs trustees consider that an audit is not required
for this financial period under the Charities Act (Northem Ireland) 2008 and that an independent examination is
required.
t is our responsibiltfy to..
examine the financial statements under section 65 of the Charities Act.,
follow the procedures laid down by the general Directions given by the Charity Commission for Northern Ireland
under section 65(9){b) of Ihe Charities Act,. and
stste whether partiujlar matters have C#)me to our attention.
Basis of independent examinotrs report
We have examined your charity financial statements as required under seelion 65 of the Charilies Act and our
examination was carried out in aw)rdance with the general Directions grven by the Charity Commission for Northem
Ireland under section 65(9)(b) of the Charities Ad. An examination includes a review of the actounting records kept
by the tharity and a comparison of the financial statements presented with those records. It also includes
consideration of any unusual items or disclosures in the financtal statements and seeking explanations from the
trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be
required in an audit and consequently no opinion is given as to whether the att￿unts present a 'true and fairf view
and the report is lirnited lo those matters set out in the statement below.
In connection with our examination. no matter has ￿me to our attents'on which gives us cause to believe that in, any
material respect..
acKountsng records were not kept in accordanc* with section 63 of the Charities Act
the financial statements do not accord with those accounting records
the financial ststements have not been prepared in accordan￿ with the Statement of Recommended Practice
applicable to chartlies preparing their accounts in accordance with the Financial Reporting Standard appIl￿ble in
the UK and Republic of Ireland (FRS102)
there is further information needed for a proper understanding of the accounts to be reached.
Independent examln•fs statement
We have no con￿M$ and have come across no other matters in connection with the examination to which attenkn'on
should be drawn in this report in Order to enable a proper understsnding of the financial sLqtements to be reached.
Mr M Nangle
DNT CHARTERED ACCOUNTANTS
Chartered Accountants and Statutory Auditor
Onneau House
91-97 Omieau Road
Belfast
BT7 1SH
2410112026

Dylan's Starlight Trust
STATEMENT OF FINANCIAL ACTIVITIES
for the financial period ended 31 March 2025
Unrestricted
Funds
Mar 25
Total
Funds
Mar 25
Totsl
Funds
Jun 23
Notes
Income
Donations and legacies
Charitable activities
Fundraising
5,976
5,976
13,932
13,932
Total income
19,908
19,908
Expenditure
Charitable activtties
1,726
1,726
Net incomellexpenditure)
18,182
18,182
Transfers be￿een fijnds
Net movement in funds for the financial perlod
18,182
18,182
Total funds at the end of the year
18,182
18,182
The Statement of Financial Activities indudes all gains and losses recognised in the finan￿al period.
All income and expenditure relate to continuing activities.
The notes on pages 1010 13 fomi part of the financial statements

Dylan's Starlight Trust
BALANCE SHEET
as at 31 March 2025
Mar 25
Jun 23
Notss
Current Assets
Cash at bank and in hand
18,432
Credltors: Amounts falling due within one year
(250)
Net CuThent Assetsl{Liabilities)
18,182
Total Assets less Current Liabilities
18.182
Funds
General fund (unrestricted)
18,182
Total funds
11
18,182
The Trustees declare that:
the charity is entitled to exemption from audit under Section 65 {1) of the Charities Act (Northern Ireland) 2008
the Trustees acknowledge their responsibililies under Section 64 of the Act for keeping proper accounting
records and preparing compliant statements.
Approved by the Board of Trustses and authorised for issue on
behalf by
02
and signed on its
Ms Helen Phill"
Trustee
The notes on pages 10 to 13 fomi part of the flnancial staternents

Dylan's Starlight Trust
NOTES TO THE FINANCIAL STATEMENTS
for the financial period ended 31 March 2025
GENERAL INFORMATION
Dylan's Starlight Trust is a charity which registered with The Charity Commission of Northern Ireland on 13
June 2023. The regislered office of the charity is 237 Orby Drive, Belfast, BT5 6BE which is also the principal
pla￿ of business of Ihe charity. The financial statements have been presented in Pound (£1 which is also the
functional cU￿encY of the Charity.
SUIIIMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistently in dealing with items which are considered
material in relation to the chartty's financial stalement8.
Basis of preparation
The financial statements have been prepared in accordance with the Statement of Recommended Practice
(SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that
Standard. The Charity is a Public Benefit Entity as defined by FRS102. Assets and liabilities are initially
recognized at historical cost or value unless othe￿ise stated in the relevant accounting policy notes.
Statement of compliance
The financial statements of Ihe charity for the financial period ended 31 March 2025 have been prepared on
the going concern basis and in accordance with the Statement of Recommended Practice (SORP)
"Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting
standard applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that Stsndard.
Fund accounting
Restri¢ted fund5
Restricted funds represent income re￿iVed which can only be used for partic#Jlar purposes, as specified by
the donors. Such purposes are within the overall objectives of the charity.
Unrestrictsd funds
Unrestrtcted funds consist of General and Designated funds.
General funds represent amounts which are expendable at the discretion of the board, in furtherance of the
objectives of the charity.
Designated funds comprise unrestricted funds that the board has, at tts discretion, set aside for particular
purposes. These designations have an administrative purpose only, and do not legally restrict the board's
discretion to apply the fund.
Income
Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally
entstled to the income, perfo￿anCe conditions attached to the item(s) of income have been met, the amounts
involved can be measured wtth suffiaent reliability and it is probable that the income will be received by the
charty.
Income from charitable activities
Income from charitable activities include income earned from the supply of seNices under contractual
arrangements and from perfomiance related grants which have conditions that specify the provision of
particular services to be provided by the charity. Income from government and other co-ftjnders is recognised
when the charity is legally entiued to the income because it is fulfilling the conditions contained in the related
funding agreements. Vvhere a grant is received in advance, ils recognition is deferred and included in
creditors. Where enlitlement occurs before income is re￿ived, it is accnjed in debtors.
Grants from govemments and other co-funders typically indude one of the following types of condittons..
Performan￿ based conditions.. whereby the charity is cOntra￿UallY entitled to funding only to the extent that
the core objectives of the grant agreement are achieved. Where the charity is meeting Ihe core objeclives of a
grant agreement, tt recognises the related expenditure, to the extent that it is reimbursable by the donor, a5
income.
MTime based conditions= whereby the charity is contractually entitled to funding on the condition that it is
utilised in a particular period. In these cases the charity recognises the income to the extent it is utilised within
the period specified in the agreement.
10

continued
Dylan's Starlight Trust
NOTES TO THE FINANCIAL STATEMENTS
for the financial period ended 31 March 2025
In the absence of such conditions, assuming that receipt is probable and the amount can be reliably
measured, grant income is reojgnised once the charity is notified of entitlement.
Grants received towards capital expenditure are credited to the Statement of Finaneial Activities when
received or receivable, whichever is earlier.
Expendlture
Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity are
separately accumulated and disclosed, and analysed according to their major components. Expenditure is
recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic
benefits is required in settlement and Ihe arnount of the obligation can be reliably measured. Support costs
are those functions that assist the work of the charity but cannot be attributed to one activity. Such costs are
allocated to activities in proportion to staff time spent or other suitable measure for each activity.
Cash at bank and in hand
Cash at bank and in hand comprises cash on deposit at banks requiring less than three months noti￿ of
withdrawal.
Taxation and deferred taxation
No current or deferred taxation arises as the charity has been grantsd charitable exemption. Irrecoverable
valued added lax is expensed as incurred.
PERIOD OF FINANCIAL STATEMENTS
The financial statements are for the 22 month period ended 31 March 2025.
SIGNIFICANT ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINPI
The preparation of the financial statements requires management to make judgements, estimates and
assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and
are based on experience and other factors. including expectations of fvture events that are believed to be
reasonable under circumstsnces.
GOING CONCERN
The Trustees have not identified any material uncertainties related to events or condilions that may cast
significant doubt about the charity's ability to continue as a going concern.
INCOME
DONATIONS AND LEGACIES
Unrestricted Restricted
Funds
Funds
Mar 26
Jun 23
Donations and legacies
5,976
5,978
CHARITABLE ACTIVITIES
Unrestrictèd Restricted
Funds
Funds
Mar 26
Jun 23
Grants from governments and other co-funders:
Income from charltable activities
13,932
13,932
EXPENDITURE
CHARITABLE ACTIVITIES
Direct
Costs
Other
Costs
Support
Costs
Mar 25
Jun 23
Expenditure on charitable activites
Governance Costs (Note 7.2)
1.476
1,476
250
260
1,476
250
1,726
11

continued
Dylan's Starlight Trust
NOTES TO THE FINANCIAL STATEMENTS
for the financial period ended 31 March 2025
GOVERNANCE COSTS
Direct
Costs
other
Costs
Support
Costs
Mar 25
Jun 23
Charitable activities - govemance
costs
250
250
SUPPORT COSTS
Governance
Costs
Mar 25
Jun 23
Support
250
250
ANALYSIS OF SUPPORT COSTS
Mar 25
Jun 23
Support
250
CREDITORS
Amounts falling due within one year
Mar 26
Jun 23
Accruals and deferred income
250
10.
RESERVES
Mar 26
Surplus for the financial period
18,182
At the end of the year
18,182
11.
FUNDS
11.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestrictsd
Funds
Total
Funds
At 13 June 2022
At 12 June 2023
Movement during the financial year
18,182
18,182
At 31 March 2025
18,182
18,182
11.2 ANALYSIS OF MOVEMENTS ON FUNDS
Income Expenditure
Transfers
between
lunds
Balance
31 Mar¢h
Mar 25
Unrestricted fvnds
Unrestricted General
19,908
1,728
18,182
Total funds
19,908
1,726
18,182
12

Dylan's Starlight Trust
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial period ended 31 March 2025
11.3 ANALYSIS OF NET ASSETS BY FUND
Current
assets
Current
liabilities
Total
Unrestricted general funds
18,432
{260)
18.182
18,432
1250)
18,182
12.
POST-8ALANCE SHEET EVENTS
There have been no significant events affecting the Charity Sin￿ the financial period-end.
TRUSTEE REMUNERATION AND EXPENSES
13.
No remuneration or other benefits from employment with the charity or a related entity were received by the
trustees.
14.
CHARITY STATUS
Dylan's Starlight Tmst is a charitable trust constituted under a trust deed. Dylan's Starlight Trust constitutes a
public benefit entity as defined by FRS 102.
13