A Cook Charlty Number: SC45098 A Cook iJun 2, 2026 10-.16..22 GMT+11 Les Hoey MBE Dreammaker Foundation SCIO Annual Report and Unaudited Financial Statements for the financial year ended 30 September 2025 William Duncan IUKI Ltd Chartèred A¢¢ountants 4d Auehlngramont Road Hamilton South Lanarkshirè ML3 6JT UK Les Hoey MBE Dreammaker Foundation SCIO CONTENTS Page Reference and Administrative Informatton Trustees, Report Slalemenl of Trustees, Responsibilities Independent Examinerfs Report Slalemenl of Financial Activities Balance Sheet Notes lo the Financial Stslemenls 10-15 Les Hoey MBE Dreammaker Foundation SCIO REFERENCE AND ADMINISTRATIVE INFORMATION Trustees Mr Les Hoey MBE Mrs Angela Cook Mr Patnck Crawley Mr Bone George Charity Number In Seoiiand SC45098 Company Registration Numbor CS001575 Principal Addr•ss Unrt2 8 Bell Street Wkshaw ML2 7NU Independent Examiner William Duncan (UK) Ltd Chartered Accountants 4d AuchiNJramont Road Harnirton South Lanarkshire ML3 6JT UK Les Hoey MBE Dreammaker Foundation SCIO TRUSTEES, REPORT for the financial year en¢Yed 30 September 2025 The trustees present their Trustèes. Report arky the unaudrted finanoal statements for the finanryal year ended 30 September 2025. The finanoal statement5 are prepared In accor¢Jance wlh the Chantps and Trustee Investment Iscotiandl Act 2005 and the charib.es Accounts Iscoiiandl RegUla￿onS 20C6. FRS 102 Tre Financial Rèporting SlanolaTd applicable In the UK and Republic of Ireland" and Accounting and Reporbng by Chanties" Statement of Recommended Practi applicable to charibes preparing their financial statements in accoida¢)ce with the Financial Rèptsrtsng Stsndard applicable in the UK and Rèpublic of Ireland IFRS 1021. Thè Twsiee5' Report contains thè informab.on requi￿ to be provKJed In the Trustees. Annual Report under ihe Statement of Recomrnended practi￿ ISORPI guideltnes. The trustees of the chanty ale also charty trustees for the purposè ol chanty law an¢ under the chanty's constslutson a￿ knowr) as members of tre board of trn51ees In thi5 report the trusteès of Le5 Hoey M8E D￿arnMaker Founclab"on SCIO present a summary of Its PUTPOSe. governance. activrties. athievernents and finan￿$ for the finanoal year 30 September 2025. The charity is a registered chanty aThJ atthough r•ol oblKJed to cornply wilh the Staternent of Recommended Practi applicable in the UK and Republic of I￿land FRS 102. the cryanisaticrfi has irnplemented its re￿rnrnendath0n$ where vant In these financial statements Mlsslon. Oblectlves and Stsategy oblec￿V•S The purpose of the Chanty is to bnng genuine benefit to the group ol people that would be considered suitable benefiryaries, that is. people with life threatening Illnesses. mainly children but on occasion young people and adults where appropriate The nature of the benefit bwll cover a large vanety of acts and gesture5 Examples. but not an exhaustive list. would include bcket prow510n for COn￿rtS. theatre performances. sport events and 9arne shows including ~meet and g￿et' occasions wrth the "stars- where available Addth"onally. oubngs and gatherings which will enable the children and families to corne together and enjoy an eventful day as a group. Structure. Gov•rn3nce and Manag•men¢ Governan¢e The community ¢Yganisation was set up by Les HLW MBE and was ¥ecc9nised as a Scoth"sh charty with effect trorn 8 Septèmter 2014. Thtr Charity is administered in accudancè wlh the tenns of OSCR Composltlon of the Board. Recruitment and Appointment of New Tmsts•s The Iruslees were those appointed on the establishmènt of the Chanty and represent the minirnurn numbèr required. Appointment and removal is In acrnrdance with the Chanty cons￿tu￿0n which reouiws th3t appointmeni is approved by unanimous agreernent of the existsng trustees and iemtsval of any trustee by the unanimous agreement of the others. Rèvlew of Achlgv•ments and Perfonnanc During the year we re￿iVed dolla￿"0n$ totalling £216.850 which has enabled the following to be achieved" In￿aSe the number of children benefithng trtrn 40 at the start of the Charty. to over S.OOD al this point and it continue5 to grow weekly 2025 was our 11th year as a registered ¢hafty On￿ again Sponso￿ the opènin9 famity racèday at Hamilton Park and Inwted a11 our registered familps lo come and join us free of charge. Thi5 year we organised a long weekend sumrner tnp to Drayton Manor Theme Park and took 8 larnilies away for some much needed tyrne away to be together. Thts was a fantastic bonding time fgr all the families to chat and speak with other families going through the same hardships and for the children to meet each other and Jusl have fun. We conty'nue to have our Offi￿ in Bell Street Wshaw This building is in a Secu￿ gated estste and is perfect for our needs It has office's upstairs and a huge storage a￿a for all our charty merchand15e and costumes, It also has secure parking lor our charity minibus The office 15 wgrking out to be the ￿rfect space for us. We now have one fully accessible Respite caravan al Craig Tara Holiday Park. an¢J it continues to be very popular and have been full from Marth to Seplernber wilh families with a 5Kk chik4 enjowng a b￿ak from h95Prtal. We do not charge for these holidays and we also prowde d1sctsunt5 for foo¢J, dnnk and child￿￿.$ activthe5 We have also given out over lot5 of individual gifts to sick chil¢Jren which tnclude". laptops. Ipads. concert tid(ets. Apple Macs. Nintendo Swrtch. Unicom and Prin￿$S visits. Shopping vouchers. Garden play sets. Dream Toys and Srnarty)hone5 We have arranged for lots of srk children lo go lo Blair Drumrnond Safan and arraroed for lots of kids to go to football matches and meei the players We conty'nue sendin vouchers lo the sid( thikI￿n that can't out ot hosprtal so that they can purchase oods Les Hoey MBE Dreammaker Foundation SCIO TRUSTEES. REPORT for Ibe finanaal year ended 30 Septtrmter 2025 onlints. We held our DreamMake¥ Ball In October and it was as akny5 a gre* event The fvnds raised at this ntqhtwll makè su￿ Ihat our caravans are funded for anoiher year as p￿OUslY had a business sponsor but he has retired this year and we are now self funding ihe respite caravan Financial Revlew The results for the financi81 year a￿ set out on page 8 anLJ additKJnal notes are pro¥￿ed showro income an¢J expenLJrture in greater detail Results and Dividends At the end ol thè finanoal year the tharity has assets of £205.47712024_ £276,308) and liabil￿"eS of £27.61512024- £33,085) The net assets of the chanty have decreased by £165.3611. Reserves Position and Poll¢y Reserv•s Policy The Charity currently holLJs two bank accounts. One whith has amounts of cash to cover day lo day expenses. payroll aThJ associated costs. The 5econ¢J account is used to accumulate mgnEs trorn donab.ons and used for largè 8xpen5es arKI outings We have a ￿SerVe of £30.000 set aside foi any unexpected Issues that may arise an(J this can be used for a drop In Income. etc. This 15 rev￿%￿e¢ every quarter al the Trustee rneebn9. In accordan￿ wth the c0nstrtut￿ft. the trustee5 reti￿ by rotation and. being elwJibJè. offw themselves for rè-election. Compllancè with Sector-wide Leglslatoon and Stsndards The Ghanty engage5 pro-actively with legislab"on. standards and ccNJ&s which are developed for Ihe sector. Les H¢ey MBE Dreammaker Foundati¢rJ SCIO sutscritX5 to and comptiant wth the fo11tr￿1ftg". The ChanDes SORP IFRS 1021 Approv•d by the Board of Trustees on 1 June 2026 and slgned on Its bghalf by.. MrsA Les Hoey MBE Dreammaker Foundation SCIO STATEMENT OF TRUSTEES. RESPONSIBILITIES for the finanual year ended 30 September 2025 The trLlStee$ are responsible for p￿parir￿j the finanoal statements in accordan¢e wth applicable law and wulations. The law applicablè to chantie5 In Scovand the trustees to p￿pare finanttsal 5taternents for each financial year which give a trye and fair wew ol ihè a5seis. liabilit￿S and financial position of the chanty as ai the financial year end ate and of the surplus or deficit of the chanty and Oihefwise comply with the Chantses and Trustee Investment Iscotlandl Act 2005 and the Chantie5 Accounts (Scotlandl Regulations 2t%J6. In prepanng these finanrjal statements. the trustees are required to.. select Sultable accounb.ng poliuÈs and appty them consistenuy". make judgements and accounting esbmates that are rèa50nable and prudent. state whether the finanoal statements have been prepa￿ In accordano wth applicable accounting standards. kyentify those standards. and note the effect and the reasons for any rnatenal departu￿ frorn those stanojards". and prepare the financial staternenls on Ihe going concem basis Un￿$5 it 15 lTrapprOpria￿ to presume that the charity ¥wll continue In opèration. Tha trustees confirn that they have cornplied with the above requirements in ￿paTrng the financial statements. The trusteès are responsible for keeping ad8]uate accounting re¢ord5 that are suffic1ent to Show and explain the ¢hanty's transactions and disc105e with ￿asOnable accuracy at any time the finzncial posrtion of the chanty and enable them tts ensure that the financial statements compty wth thè Chantyes and Trust Investrnent Iscotlandl Act 2005 and the Chanties Accounts Iscotlandl Regulabons 2006 las amendedl. They are also responsible for safeguarding the assets of the chanty arKI hen￿ for iakiThJ oasonabk steps for the prevenb'on and detection of fraLKI and other irregularibes. Approved by thè Board of Trustres on 1 June 2026 and slgnéd on Its by: Mrs Ang•la Truste• Les Hoey MBE Dreammaker Foundation SCIO INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF LES HOEY MBE DREAMMAKER FOUNDATION SCIO I have exarnined the finanual ststernents of the charty for the finanual ￿al ènded 30 September 2025, which CCmPri5e the Statèmènt of Finanrial Actiwbes. the Balan￿ Sheei and the related notes. Respective responslblliti•$ of trusie05 and examlner The charity's trustees are respon51ble for the preparabon ol the finanrjal staternents in accOr¢jan￿ with the requirernents of the Chantse5 and Trustee Investrnent IScoUandl Act 2005 and the Chanties Accounls Iscotlandl Regulatr'ons 2006. The charivs trustees ￿nsIder that an audit Is not ￿Ulled for this finanual year under Regulati¢)n 10111 lal to Icl of the 20CE Accounts Regulab"ons and that an independent examinatson Is required. It Ls my responsibility to.. examine the financial 5taternents under setton 44111 Icl of the Att aThJ 5ts1e whether particular rnatters have come to my attention Basls of Indo￿ndent examinèrfs report My examination was carrie(J out in accordan￿ Regulatson 11 of Ihe 20C6 Accounts Regulation5 An examination includes a rewew of the a¢counting records kept by the chanty and a compan50n ol the finanoal slatements presented with those records It also includes considerabon of any unusual items or disdosure5 In the financi81 stalernents and seeking explanatsons from the trustees concerning any such matter5 The prO￿u￿S undèrtaken do not provide all the evidence that would be required in an audrt and consequently no opinion Is given as to whether the accounts preseni a'true and fair Mew aThJ the reF¢)rt ts limrted to those matters Set Out in the Staternerst below. Independ•nt examlnerfs ststement In connection wth my examination. no rnatter has Cc%￿ to my attention %¥hic* gives me cause to believe that in. any Material respect". accounting fecofds were not kept in acc￿d8n￿ with S8Cl*Jn 44111 lal of the 2CMJ5 Act and Regulation 4 of Ihe 2006 Accounts Regulab"ons the finanoal 5ts1ements do not ac£ord wth those actounb.ng records and ctjmply with Règulaty'on 8 01 20C6 Accounls Regulations the financial statements do not CLynpty with the accounting reqU1￿ments ol the Charity'es Act the financial statements have not been prepared in accordance wrth the Statement ol Recomrnended Practi appIl￿ble to charities prepanng thèir accounts in accordan￿ ￿th the Frnantsal Reports'ro StaThlard applrable in the UK and Republic ol Irelan¢J IFRS1021 thère ￿ fvrther inforrnatson needed for a proper uThJetstandsrMJ ol Ihe accounts ta be reathed. Billy Vlfjl IMLLIAM DUNCAN IUKI LTD Chartere¢ Accountants 4¢ Auchingramont Road Hamilton South Lanarkshire ML3 UK iamson Date: 1 June 2026 Les Hoey MBE Dreammaker Foundation SCIO STATEMENT OF FINANCIAL ACTIVITIES for the financial year ended 30 September 2025 UnrestrÈ¢ted Funds 2025 To¢al Unrestricted Funds Funds 2025 2024 Total Funds 2024 Notes Incomlng Rosourc•s Donations ant1 legaeiès Investments Other income 216.850 2.301 15.2801 216,850 2.301 15.2801 250,709 3,126 32.915 250.709 3.126 32.915 Total Èncoming reSou￿e$ 213.871 213.871 286.750 286.750 Resources Exptnded Raising funds Charilabb actmbes 49.646 229,586 49.646 229,586 49.561 238.402 49.561 238,402 Total Resources Expended 279,232 279.232 287.963 287.963 Not incomingloutgoing resources before transf• 16S.3611 165,3611 11.2131 11.2131 Transfer5 be*n fvnds Net movèmènt in funds for the financlal year 165,3611 165,3611 11.2131 11.2131 Reconclllation of lunds.. Total funds beginning of the year 16 243.223 243,223 244,436 244.436 Totsl funds at the end of thg y¢ar 177,862 177.862 243.223 243.223 The Statement of Finanaal Acti¥￿e5 Indudes all gains and l¢J55e5 reccgnised in the finanaal year_ All income and expenditure relaie to conUnu￿9 activitte5. The notes on wes 1010 15 part olthe finar￿jaI slalerrents Les Hoey MBE Dreammaker Foundation SCIO BALANCE SHEET 8$ at 30 September 2025 2025 2024 Notes Fixed Assets Tangible assets 10 $6,147 93.967 Current Assets Debtors Cash at bank and in hand 11 2.7110 146,630 2.7CM) 179.641 149,330 182.341 Crtditor¥'. Amounts falling due wlthin one year 12 17.2921 17,7011 Net Current Ass•ts 142.03B 174.640 Total Assets loss Current knablliti¢s 198,185 268.607 Crèditors Arnounts falling due after rn￿e than ore year Total Ntt Assets 13 120.3231 125,3841 177,862 243.223 Funds General lunrestrictedl 177,862 243.223 Total fund$ 16 177.862 243.223 The finanoal statements ha￿ been prepared in accordan￿ wth the piov1510ns applicab￿ to compan￿$ subject to the small companies. fegime and In accordan￿ with FRS 102'The Finanaal Reptsrty"TrJ Standard applicable in the UK and Republic of Ireland. apptying Section 1A of that Standard. Approvod by the Board of Trusts•s and akrthorls•d for IS¥￿ on 1 Jun• 2026 and slgned on its behalf by Mrs Ang•la Cook Truste• Tne on pages 10 to 15 lum part olthe fo7￿￿al statem Les Hoey MBE Dreammaker Foundation SCIO NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 30 Sèpièmber 2025 GENERAL INFORMATION Les Hoèy M8E Drearnmaker FouThYaiion ts a Scotb5h Chantable Incorporated Organisatron ISCIOI, registered charity number SC045098 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The follown9 accounting poliues have been applied consistènUy in dealirrtJ bwlh items which are ¢x*n5idered rnaterial in ￿lation io the charity's finawal statèments. Basis of preparntion The financial stèiernent5 have been p￿pa￿d on ihe going cOn￿M basis under the historical cost convention. modified to Include ￿rtain items ai fair value. The finanaal statements have been pEpaTrd in accordanctr with the Statèment of Recommen¢Jed practi￿ ISORPI "Accounting and Reporbng by Charities preparing their accounts In accordan￿ with the Finanoal Reporting Standard applicable in the UK anol Republic of Ireland FRS 102" applying Se¢b"on IA of Ihat StaThJard As permitteoj by the Companies Act 20C6. the tharty has varied the standard formats In that act for the Stalernent ol Financial Adiwtres and the Balan￿ Sheet. Departurés from the standaid formats are to comply with the requirernents of the Chanties SORP and a￿ in Complian￿ with secbon 4.7. 10 6 and 15 2 of that SORP. The Charity is publtc IRnefft entsty. Statement of eomplian¢e The financial stalernents ol the charity for the finanual year ended 30 Sèptember 2025 have teen p￿pared on the going concem basis and in acctsrdan￿ wth the Statement of Recomfflended Practice ISORPI "A¢xounling and Reporting by Charit*5 preparing their accounts in accordancè with the Finanual Reporting Stsndard applicable in the UK and Republic of I￿lan(l FRS 10T. Sectson 1A ofthat Standard. Fund accounttng The following are the categories of funds rnaintaine Restrlcted funds Restricted funds represent Income r￿1ved which can onty be used for partictjlar pU￿ose$. as speufied by the donors. Such purposes are vthhin the overall obpcb'ves of the tharty. Unr¢strl¢ted funds Unrestricted funds consist of General and Desonated fvnds. - General lund5 ￿present amounts wkn'ch are eXpefftdab￿ at the discrebon of the board. In fiJrtheran￿ of the objective5 of the chanty De519nated funds cornprise unrestri(led fij￿1$ that Ihe board has. ai ts discretion. set aside for particular purposes These de51gnations have an adrnini5tratwe purpose only. and do not legally restnct the board's discretion to apply the fund. Incomln9 Resources Income is recognised by Indusion in the Statement ol FinanoJ Ath"wtrt5 only when the charity is legally entrtled to the income. perf0rrnan￿ Condi￿On$ attached to the itemisl of income have LEen met. the aTnounts involved can be mea5ure(I with sufttsent reliability arKI It 15 probable that the incorne wll be re￿ived by the charity. In¢ome from eharitable activities Income from tharitable actiwties Indude snc¢yne eamed frorn the suppty ol Servi￿ under contractual arrangernents and from perfornance related grants whith have condition5 that specify the provision of parbcular setyices to be provided by thè charty. Income from govemrnent an¢J other ¢￿fUnde￿ is recognised when the chanty Is legally eFTrtitled to the Income because It Is fvlfilling the condib.ons eontaireoj in the related fvnding agreernents Wnere a grani Is received In advance. its recognibon 15 deferred and induded in crediiors ￿ere enty'tlement occurs before Income Is re￿1Vell. Il ts accrued In debtor5 Grant5 frorn govemrnents and other co-lunders typicalty indude one tsfthè fdlowing types of conditions. - PerF0mar￿e based coThtsity'ons.' Whe￿bY the rthanty is contractually ent￿ed to ftjnding only to the extent that the COTe obièctivè5 of the grant agreement are achieved. Where the charity is meebng the core objectives of a grant agreement. it recognises the related expen¢iture. to the extent that It Is reimbur53ble by the donor. as 10 ontynued Les Hoey MBE Dreammaker Foundation SCIO NOTES TO THE FINANCIAL STATEMENTS f¢x tre finanoal year ended 30 September 2025 Income. -Time based condityons.. Whe￿bY the charty is contractualty entitw to fvndirg on the condits'on that it is uti115ed In a particular period In thèse ¢ases the charity recognises the incA)me to the extent it is ublised within the perio¢J specified In the agreement In the absence of stth ￿ndItiOns. assuming that receipt is probable and the amount ean be ￿liablY measured. grant income is rewnLwI On￿ the charty is notif*d of entiuèrnent. Grant5 re￿iVed towards capital expenditu￿ a￿ (xediied to the siaiernent of Financaal Ath"vitses when ratsive