LY 514 Company Numbgr 06666946 Buttorcup Childr•n'$ Trust FINANCIAL STATEMENTS FOR THE YEAR ENOED 31 August 202S
Buttercup Childron'¥ Trust CONTENTS Page Directors and Trustees, Report 14 Independent Examiner's Report Stslement of Financial Aclivilie8 Balance Sheet Notes to the Finan¢ial Statements Tho following aro not part of tho Statutory Accounts Detsiled Statement ol Financial Activities 10
8UThERCUP CHILDREN'S TRUST DIRECTORS AND TRUSTEES REPORT FOR THE YEAR ENDED 31 AUGUST 202S LEGAL AND ADMINISTRA TIVE INFORMATION LEGAL STATUS A Company limited by guarantee not havin9 a share capital. The governing instrument is the Company's Articles of Association. The company was registered as a Charity on 12 February 2009. DIRECTORS AND TRUSTEES Ronald Kenneth Coulter Joseph Lionel Telema¢que Tony Jack Thornton REGISTERED OFFICE Suite 11 AND PRINCIPAL ADDRESS Enterpnse Hub 62 Tong Street Bradford West Yorkshire BD4 9LX COMPANY REGISTRATION Registered in England No. 06666946 REGISTERED CHARITY NO. 1128027 (England and Wales) SC042679 Iscouandl ACCOUNTANT Andrew S Parf(er Chartered Accountant 16 Foundry Close Lancaster Lh2 6FE BANKERS HSBC PO Box 45 47 Market Street Bradford B01 1LW
8UTTERCUP CHILDREN'S TRUST DIRECTORS AND TRUSTEES REPORT FOR THE YEAR ENDED 31 AUGUST 2025 The Directors and Trustees present theii Report and Financial Slalements for the year ended 31 August 2025. Legal and administrative information $el out tsn page 1 forms part of thi5 report. The financial statements comply with current statutory requirement5, the memorandum and articles of association and the Stslement of Recommended Practice Accounting and Reporting by Charities. PRINCIPAL ACTIVITY AND REVIEW OF BUSINESS The principal activities of the Company are lo make grants to individuals and organisations lo promote any charitable purpose for the benefit ol children In the UK. DIRECTORS AND TRUSTEES The names of the Directors and Tru$lee$ vtho held office during the year are.. Ronald Kenneth Coulter Joseph Lionel Telemacque Tony Jack Thofnlon ORGANISATION The Charity's legal status is that ol a Company Limited by Guaianlee and is governed by the Company's Article$ of Association. Company gistered in England No. 06666946. Registered Charity No. 1128027 (England and Waksl SC042679 Iscodandl. The Chanty operates from its registered office. DIRECTORS AND TRUSTEES RESPONSIBILITIES Company law and law appIlble lo charities in England and Wales require the Directors and Trustees to prepare Financial Statements for each financial year which gwe a true and fair view of the state of aftsirs of the Company s and Chanty's financial activits'es during the year and of the financial posrtion at the erHI of the year. In preparing the Financial Statements, the Dire¢tor8 and Trustees ¥hould follow best prath'ce and are required to"_ Seleel suitable accounting policies and then apply them consiSteny,. Make judgments and estimates that are reasonable and prudent.. Prepare the Financial Statements on the 90ing ¢¢n¢em basis unless it is inappropriate to presume that the charity will Continue in busin&ss. The Directors and Trustees are responsible for keeping proper accounting records which disclose, with reasonable accuracy, at any time the financial position ol the charity and to enable them to ensure that Ihe Financial Statements ¢omply with the Companies Act 2006, other regulations and the trust deed. They are also responsible for safeguarding the assets of the charity and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities.
BUTTERCUP CHILDREN'S TRUST DIRECTORS AND TRUSTEES REPORT FOR THE YEAR ENDED 31 AUGUST 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT The organisation is a charitable company limited by guarantee, Incorporated as a company on 07 August 2008 and registered as 8 charity on 12 February 2009. The company was established under a Memorandum of Association which estsblished the obje¢l$ and powers of the charitable company and is governed under rts Articles of Association. OBJECTIVES AND ACTIVITIES The charity's objectives are lo promote any charitable purpose for the benefit of children in the UK as the trustee in their abgolule discretion think fit, in particular bul wthoul prejudice lo the generalty ol the foregoing, for the benefit of those who are sick or disabled. by the provision of financial assistance lo individuals. including holidays for themselves and their families, to support the charitable work of other Institutions. ACHIEVEMENTS AND PERFORMANCE During the year the Charity has provided financial assistance to several charitsble organi$alions and individuals. REVIEW OF FINANCIALACTIVITIES AND AFFAIRS Full details of the financial tran$aclions are cc*ntaine(l in the attached accounts. The total incoming resources for the year were £52.501 and after deducting SourceS expended of £23,004 the net Incoming resources were £29,497. The net assets of Buttercup Children's Trust al the 31 August 2024 were £36,233 Unfortunately due to the Ydwide Covid epidemic in 2020 the Charity, as so many olherg, suffered financially. Five years later the Charrty is still struggling to survive from the aftermath, combined with the Cost of living crisis. These events have mas31vety impaded the Charity's ability to fvndraise and $upport children in need and their families. Oue to the financial restrictions the Charity fa¢es, the Trustees undertook a complete review of the Charity's po$ilion. It was decided by the Trustees al the latest AGM that moving forward the Charity will -prIOrI.se the core mission of Buttercup Children's Trust. The Charity will. in future, prioritise those applications where the babylchild requires emotional and constru¢tive support such as for therapy sessions. speech and language. hospital visit Support. The Trustees recognise that this is a change from the Charity's position pre-covid. It is hoped that this new set of mission statements wll enable Buttercup Children's Trust lo ¥urvive the finan¢ial crisis and ContnUe to help those families in most need with the available funding. In order lo ensure al least the clear months Of operation Should funding completely cease the Trustees have Implemented a reserve policy. Sufficient funds i.e three months operats'onal fees, will be held in reserve. PLANS FOR THE FUTURE Buttercup Children's Trust wll continue lo work lo promote any charitable purpose for the benefit of children in the UK.
BurrERCUP CHILDREN'S TRUST DIRECTORS AND TRUSTEES REPORT FOR THE YEAR ENDED 31 AUGUST 2025 DIRECTORS AND TRUSTEES RESPONSIBILITIES ICONTINUEDI PUBL5C BENEFrr STATEMENT The Trustees confirm they have complied with their duty in section 17151 of the 2011 Charities Act to have due regard lo the guidance on public knefit published by the Charity Commission In exercising their powers and duties. This report has been prepared in accordance wrth the small comp8nies' regime of the Companies Act 2006. Signed on 11 of the board cf directors and trus188S'. R K Coulter 29 October 2025
INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF BUThERCUP CHILDREN'S TRUST I port on the accounts of the company for the year ended 31 Au9USt 2025. whi¢h are set out on pag 610 10. RESPECnVE RESPONSIBIUTES OF THE TRUSTEES AND EKAIIINER The Iruslees I0 are also the directors of the fjompany lor thé purpo&es of company lawl are respon51ble for the prep8raiion of ltrt accounts In accorda th accouniiw requKemenls of Ihe Companies Act 2tthS and Wih the ierms of the Chanlies and Trlee5 In¥eslmenl Iscotlandl Act 2005 and ItE Charities Accounts Iscoiiandl Regulalioris 2006. The chanty's trustees cor¥gider thai an aL¥1il 18 not required for this year under sedion 14412} of Ihe Charitie5 Act 2011 Ilhe 2011 Acll aThJ Colder that the audit reirement of Regulation 10 111 la-cl of the Accounts Regulabons dcs not appty and Ihal an Independent examination is reetted. Hawng saiisfied mysew thai the chanty not Subj to audit uThYer company law arvj ts ellble for lThyeTryenI examinaiion. it 1$ my re$pon$ibility 10-. Examine the attounl8 under section 145 of the Charities Acl 2011 and $ertion 4411llcl of th? Charibe$ and Trustee Inve5Trni (Scotlatl Act 2(M)S and the Chanlies Accoun15 ISGollandl Re9StIonS 20(103 8rnendedl'. To follow the procedures laid down in General Direcbons given by Charity Commission under seraion 14515}Ib) ol Ihe 2011 A¢1 and Ine Charitie$ and T1? Invesknienl IScoUaThJl Act 2005 and Ihe Charities Accoun Iscouandl Regulations 20(. and To siaie vtheiher particulaf mamets have Gorne lo my attent BASIS OF INDEPENDENT EXAMINER'S REPORT hrty examination was ¢grned out In accordance with the Gener81 Oireclioryd given ty the Chanty Commiysion 8nd in accordance wrth Regulation 11 of It Charrties Account3 (Scollandl Regulations 2006. An examination InudeS a review ol the 8ccounliffj records kept by the charity and a cornpanson of the accounls presenteil with Ihase record¥. 11 aL80 Includes consideration of any unusual Items of dk8closures In the accounts. 8nd the seekin9 of explanations from you as Iruslees cOeming any such mallets. The pr¢edureS undertaken ¢0 not provide all the eVKIen Ihal would be required In an audit and. consequenlky, no opinion Is 9iven as lo wtslher the accolts psent a'lrue and firview. and the report Is lirnileil to Ihose mallers sel out In the siatemeni below. INDEPENDENT exAMINER'S STATEMENT In cmnection lIh my exanatIOn. no matter ha$ eorr to my atten".. ¥¥hich gwe% TrÉ reasonablè tau5e to believe that. in any maienst re¥pect. the requremenis.. lo keep attot0 records In 8¢cordance with section 386 of the Companies AGt 2 an¢ valh section 44111{ai Of1 2LX15 Act and Regulation 4 01 the 20Cry Accounts Regulaliws., and 10 prepare accounts thich accord wlh the a(xouniiNJ recoros. comply wlh the a¢couthW requirements of Ihe Compan$ Aci 2006 and wlh Ihe methods and pnwityes of lh8 siaiemtrnt of Recornrnended Placti. Accounting and Repthng by Chanlies (revised 20051 and 11Th Reyation 8 01 the 2(lJry Accoun15 Regulabons. have Th)1 been rn,. or lo which. In my owThon. attention ShOd b2 dra%¥n in order 10 enable a proper underslandiry of the ac¢othts lo be reached. Andrew S Parker Chartered Accounianl 16 FouThJry Cbse Haiion Lancas[ LA2 SFE 29 October 2025
BUTTERCUP CHILDREN'S TRUST INCOME AND EXPENDITURE ACCOUNT AND STATEhlENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 202S Unrostricted Funds 2025 Totsl Total Funds Funds 2025 2024 INCOMING RESOURCES Incoming r880urces from generatsd fund$'. Fundraising events Gift aid Investment Income Bank Intere81 rec&wed Grants received Total incombng rg•ource¥ 3,898 177 3.898 177 225 281 281 105 52 RESOURCES EXPENDED ts of generating fund Fundraisin9 Go¥ts C08ts of Charitab aetivf£ies Gov8mance co$ts Total OUrceS oxpondgd 351 21,453 351 21,453 688 12.906 23 004 23 004 Not loutgolng1lin¢oming resources •nd Net lexpenditurellln¢om• forthe y¢ar 29.497 29.497 16,9241 Total funds at I Septsmbor 2024 Total fund8 al 31 August 2025 The In¢ome and Expenditure Account has l)een prepared On the basis that all operations are continuing operations. There were no gains of1055es rewgnised in these Financial Statements other than through the Income and Expenditu Ac£ount.
BurrERCUP CHILDREN'S TRUST BALANCE SHEET AT 31 AUGUST 2025 Regl8t•r•d In England No. 06688946 2025 2024 Not FIXED ASSETS CURRENT ASSETS Cash at Bank and in hand 37,533 8,736 CURRENT LIABILITIES Creditors: ¥mount8 du• wlthin on• yoar NET Assgrs FUNDS Unrèslricled Funds Total Funds 233 The company 19 vAempl frcr the requirements reIng to preparing audited xcounls in accordance with section 477 of the Cunpanies Act 2006. The members havè not required the cc¥npany to obtain an audit ol the a¢counts lor the year ended 31 August 2020, in accordance wllh stion 476 of the Companies Act 2006. The directors aGknowledge their re$ponsiblllties for ccfflplying with the requirern¢nts of the Companies kt 2006 with resFecl10 8ccounling records and the preparation of accounts. The accounts have been prepared in atcordance with the promsions epplicable to ¢cnpanie$ suth'ect to the Small con7panies' regime. The accoLTrnts were approvell by the b)ard of directrys on 29 Octcter 2025 and were signed Dn its behalf by: R K Coulter D1ctOr The notes on page$ 6 to 10 fomi part of these Financi81 Statements.
BUTTERCUP CHILDREN'S TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 ACCOUNTING POLICIES 1.1 BASIS OF PREPARATION The Financial Slalements have been prepared in accordance with the Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo eh8rilies preparing their financial stslements in 8¢cordan¢e with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20151 (Charities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. 1.2 INCOMING RESOURCES Income from donations and events 1$ included in incoming resources when receivable. 1.3 RESOURCES EXPENDED Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT. 1.4 INTEREST RECEIVABLE Interest is included when receivable by the charity. 1.5 FUND ACCOUNTING Funds held by the charity are either.. Unrestricted general funds these are funds which can be used in accordance wrth the charitable objectives at the discli0n of the truslees. Restricted funds these are funds that can only be used for particular restricted purposes within the objects of the charity Reslriclions arise when specified by the donor or when funds are raised for particular restricted purposes. NET INCOMING RESOURCES 2025 2024 The nel incominglloulgoingl resources are stated after charging.. Independent Examiner's Fees Depreciation 1,200 1.200 STAFF COSTS ANO TRUSTEE'S REMUNERATION 2025 2024 Wages and Salaries Soci81 Security Costs Pension Costs 10,778 7,950 No employee earned more than £60.000 per annum. Expenses paid to the trustees in the year. J Telemacque T J Thornton 170 185
BuERCUP CHILDREN'S TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 NUMBER OF EMPLOYEES The average number of fUltIMe equivalent employees (including casual and part-time stsffj during the year was made up as follows.. 2025 2024 Administration TANGIBLE FIXED ASSETS Motor Vehicl¢ Total COSTS At I September 2024 Additions Disp05a15 At 31 August 2025 1.119 1,119 DEPRECIATION At 1 September 2024 Charge for period At 31 August 2025 1,119 1.119 NET BOOK VALUES At 31 August 2025 At 1 September 2024 2025 2024 CREDITORS.. amounls due within one year Accrued expenses 2000
8UTTERCUP CHILDREN'S TRUST DETAILEO STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 August 2025 INCOMING RESOURCES 2025 2024 Donations Grants receNed Gift aid Bank interest received 3,898 48,145 177 281 3,540 4,000 225 105 OUTGOING RESOURCES Accountancy Admin sUPPOrt Profes$i¢nal l¢e$ Motor and travel expenses ¢)ffice equipment Advert15ing Postage and stslionery SOare and subscriptions Telephone Staff salaries Grants paid Bank charges 1,200 1,200 1,500 300 45 956 180 94 455 1.129 7,950 840 145 317 185 57 160 1,602 1,386 10.778 6,346 130 NET INCOMINGIIOUTGOINGI RESOURCES 202S Supportl W8llaro Admin Fundraising Total Vvages and salaries Advertising Telephone Posta9e and Stationery 2,346 57 324 8,108 10,778 57 1,386 160 1,386 120 27 2024 Supportl W•lfaro Admin Fundralslng Totsl Wages and salarse$ Advertising Admin support Telephone Postage and stationery 2,160 500 180 5.290 7.950 180 1.500 1,129 94 1.500 1,129 43 688 10