REGISTERED CHARITY NUMBER: 051123
Report of the Trustees and
Financial Statements For The Year Ended 31 July 2024
for
Doing It For Daniel Foundation
Robb Ferguson Chartered Accountants Regent Court 70 West Regent Street Glasgow G2 2QZ
Doing It For Daniel Foundation
Contents of the Financial Statements For The Year Ended 31 July 2024
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 10 |
| Detailed Statement of Financial Activities | 11 |
Doing It For Daniel Foundation
Report of the Trustees
For The Year Ended 31 July 2024
The trustees present their report with the financial statements of the charity for the year ended 31 July 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Doing it for Daniel Foundation Foundation provides financial assistance for children and young people with a cancer diagnosis at the Royal Hospital for Children in Glasgow and The Beatson West of Scotland Cancer Centre by funding special gifts, experiences, days and holidays. We treat each application individually and support children in whatever way we can. We also support brain tumour research, particularly focusing on the childhood brain cancer DIPG.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
As we reflect on the past year with the completion of our third year accounts, we continue to be grateful to the many people, especially the young people, who have supported Doing it for Daniel Foundation. We held 2 large events this past year. The first was a ladies lunch at the Crowne Plaza Hotel which raised over £32,000. The second was our golf day at Turnberry which raised £36,000.
We continue to have many of our supporters raising money for us through their own events and fundraising activities. We are so grateful to all these individuals.
Our respite accommodation continues to be popular. Every week we welcome families dealing with childhood cancer who are very grateful to have a break away from home and treatment but close enough to Glasgow to return quickly to hospital if needed. We provide a welcome hamper of food for our families along with gift vouchers for local restaurants and activities. It is a privilege to meet these young people who are facing the most difficult of circumstances.
We have continued to support children and young adults with our gift and grant giving service. During this financial period we supported 72 applications. All our applications are through Young Lives v Cancer social workers based at The Beatson and The Royal Hospital for Children in Glasgow. This is such an important part of the work we do and we feel it is especially important for the children and young adults with a terminal cancer diagnosis.
FINANCIAL REVIEW
Reserves policy
The capital account represents the funds arising from current operating results and the Trustees are satisfied that the level of reserves held are sufficient to meet all anticipated liabilities.
FUTURE PLANS
During the coming year we plan to continue our gift giving service for any child being treated for cancer at The Beatson or The Royal Hospital for Children in Glasgow.
We will also plan to continue to promote the Beach House especially with our partners in the Glasgow hospitals and online through our social media platforms and our website.
Our ladies lunch will take place in June at The Redhurst Hotel. This continues to be an important fundraiser for us.
Last year we raised our target of £21,000 for the high grade glioma laboratory at the Institute for Cancer Research In London. This marked Daniel's 21st birthday and was a fitting way to mark his special birthday. The scientists there carry out essential research to support new clinical trials for children in the UK with aggressive brain tumours like DMG/DIPG. We are in discussions as to the donation we would like to make this year for brain tumour research. It will be done at the time of Daniel's Birthday in May. We hope to make this an annual event.
We are continually grateful to all our supporters who help us make a small difference to the lives of children and young adults with all types of cancer.
Page 1
Doing It For Daniel Foundation
Report of the Trustees
For The Year Ended 31 July 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
On 14th July 2021, Doing it for Daniel Foundation became registered as a Scottish Charitable Incorporated Organisation, with the Office of the Scottish Charity Regulator (OSCR) and HM Revenue & Customs, governed by its SCIO constitution
Recruitment and appointment of new trustees
Trustees were all appointed upon to formation of the charity on 14th July 2021 and have held this role since. Applications for new trustees are open to any person aged over 16. All applicants must sign a written application which is considered by the board of trustees. The charity must operate with between three and seven trustees at any time.
Induction and training of new trustees
After election, an induction programme is offered to all new trustees. In addition all trustees receive an information pack which contains copy of the constitution, roles and responsibilities of being a director / trustee, and background information on the charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
051123
Principal address
Room 8, Office 2 Kirkhillhouse Broom Road East Newton Mearns G77 5LL
Trustees
Independent Examiner
Robb Ferguson Chartered Accountants Regent Court 70 West Regent Street Glasgow G2 2QZ
Approved by order of the board of trustees on 3 March 2025 and signed on its behalf by:
Page 2
Independent Examiner's Report to the Trustees of Doing It For Daniel Foundation
I report on the accounts for the year ended 31 July 2024 set out on pages four to ten.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention :
-
(1) which gives me reasonable cause to believe that, in any material respect, the requirements
-
to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
-
to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Robb Ferguson Chartered Accountants Regent Court 70 West Regent Street Glasgow G2 2QZ
3 March 2025
Page 3
Doing It For Daniel Foundation
Statement of Financial Activities
For The Year Ended 31 July 2024
| 2024 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 114,884 Fundraising activities 2 36,517 Total 151,401 EXPENDITURE ON Raising funds Fundraising events expenditure 28,498 28,498 Charitable activities Charitable activities 56,539 Total 85,037 NET INCOME 66,364 RECONCILIATION OF FUNDS Total funds brought forward 196,613 TOTAL FUNDS CARRIED FORWARD 262,977 |
2023 Total funds £ 123,785 24,752 |
|---|---|
| 148,537 | |
| 18,818 | |
| 18,818 76,326 |
|
| 95,144 | |
| 53,393 143,220 |
|
| 196,613 |
The notes form part of these financial statements
Page 4
Doing It For Daniel Foundation
Balance Sheet
31 July 2024
| 2024 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 5 5,040 Investment property 6 211,508 216,548 CURRENT ASSETS Debtors 7 - Cash at bank 46,429 46,429 NET CURRENT ASSETS 46,429 TOTAL ASSETS LESS CURRENT LIABILITIES 262,977 CREDITORS Amounts falling due after more than one year 8 - NET ASSETS 262,977 FUNDS 9 Unrestricted funds 262,977 TOTAL FUNDS 262,977 |
2023 Total funds £ 6,381 211,508 217,889 6,125 77,599 83,724 83,724 301,613 (105,000) 196,613 196,613 196,613 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 3 March 2025 and were signed on its behalf by:
A Caplan - Trustee
The notes form part of these financial statements
Page 5
Doing It For Daniel Foundation
Notes to the Financial Statements
For The Year Ended 31 July 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 25% on reducing balance Fixtures and fittings - 25% on reducing balance
Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Page 6
continued...
Doing It For Daniel Foundation
Notes to the Financial Statements - continued For The Year Ended 31 July 2024
2. FUNDRAISING ACTIVITIES
| FUNDRAISING ACTIVITIES | ||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Fundraising events | 36,517 | 24,752 |
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 July 2024 nor for the year ended 31 July 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 July 2024 nor for the year ended 31 July 2023.
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 123,785 |
| Fundraising activities | 24,752 |
| Total | 148,537 |
| EXPENDITURE ON | |
| Raising funds | |
| Fundraising events expenditure | 18,818 |
| 18,818 | |
| Charitable activities | |
| Charitable activities | 76,326 |
| Total | 95,144 |
| NET INCOME | 53,393 |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 143,220 |
| TOTAL FUNDS CARRIED FORWARD | 196,613 |
continued...
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Doing It For Daniel Foundation
Notes to the Financial Statements - continued
For The Year Ended 31 July 2024
5. TANGIBLE FIXED ASSETS
| 5. | TANGIBLE FIXED ASSETS | TANGIBLE FIXED ASSETS | TANGIBLE FIXED ASSETS | ||||
|---|---|---|---|---|---|---|---|
| Improvements | Fixtures | ||||||
| to | and | ||||||
| property | fittings | Totals | |||||
| £ | £ | £ | |||||
| COST | |||||||
| At 1 August 2023 | 6,591 | 1,917 | 8,508 | ||||
| Additions | - | 260 | 260 | ||||
| At 31 July 2024 | 6,591 | 2,177 | 8,768 | ||||
| DEPRECIATION | |||||||
| At 1 August 2023 | 1,648 | 479 | 2,127 | ||||
| Charge for year | 1,236 | 365 | 1,601 | ||||
| At 31 July 2024 | 2,884 | 844 | 3,728 | ||||
| NET BOOK VALUE | |||||||
| At 31 July 2024 | 3,707 | 1,333 | 5,040 | ||||
| At 31 July 2023 | 4,943 | 1,438 | 6,381 | ||||
| 6. | INVESTMENT PROPERTY | ||||||
| £ | |||||||
| FAIR VALUE | |||||||
| At 1 August 2023 | |||||||
| and 31 July 2024 | 211,508 | ||||||
| NET BOOK VALUE | |||||||
| At 31 July 2024 | 211,508 | ||||||
| At 31 July 2023 | 211,508 | ||||||
| Investment property relates a property which is used to provide short | breaks | for | children and | families | affected | ||
| cancer diagnosis. | |||||||
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||||
| 2024 | 2023 | ||||||
| £ | £ | ||||||
| Other debtors | - | 6,125 |
Investment property relates a property which is used to provide short breaks for children and families affected by cancer diagnosis.
continued...
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Doing It For Daniel Foundation
Notes to the Financial Statements - continued For The Year Ended 31 July 2024
8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
| Other creditors 9. MOVEMENT IN FUNDS At 1.8.23 £ Unrestricted funds General fund 196,613 TOTAL FUNDS 196,613 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 151,401 TOTAL FUNDS 151,401 Comparatives for movement in funds At 1.8.22 £ Unrestricted funds General fund 143,220 TOTAL FUNDS 143,220 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 148,537 TOTAL FUNDS 148,537 |
2024 2023 £ £ - 105,000 Net movement At in funds 31.7.24 £ £ 66,364 262,977 66,364 262,977 Resources Movement expended in funds £ £ (85,037) 66,364 (85,037) 66,364 Net movement At in funds 31.7.23 £ £ 53,393 196,613 53,393 196,613 Resources Movement expended in funds £ £ (95,144) 53,393 (95,144) 53,393 |
|---|---|
continued...
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Doing It For Daniel Foundation
Notes to the Financial Statements - continued For The Year Ended 31 July 2024
9. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1.8.22 £ 143,220 143,220 |
Net movement in funds £ 119,757 119,757 |
At 31.7.24 £ 262,977 |
|---|---|---|---|
| 262,977 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 299,938 299,938 |
Resources Movement expended in funds £ £ (180,181) 119,757 (180,181) 119,757 |
Resources Movement expended in funds £ £ (180,181) 119,757 (180,181) 119,757 |
|---|---|---|---|
| 119,757 |
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2024.
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Doing It For Daniel Foundation
| INCOME AND ENDOWMENTS Donations and legacies Donations Just giving Fundraising activities Fundraising events Total incoming resources EXPENDITURE Fundraising events expenditure Charity lunch Golf day Charitable activities Beach house expenses Insurance Marketing Computer expenses Just giving charges Gifts donated to individuals Bank charges Institute for Cancer Research Improvements to property Fixtures and fittings Support costs Governance costs Legal & professional fees Total resources expended Net income |
Detailed Statement of Financial Activities For The Year Ended 31 July 2024 |
2024 £ 83,569 31,315 114,884 36,517 151,401 19,501 8,997 28,498 6,069 1,150 3,187 456 562 22,210 304 21,000 1,236 365 56,539 - 85,037 66,364 |
2023 £ 98,972 24,813 |
|---|---|---|---|
| 123,785 24,752 |
|||
| 148,537 6,638 12,180 |
|||
| 18,818 21,103 - 6,291 429 533 43,852 301 - 1,648 479 |
|||
| 74,636 1,690 |
|||
| 95,144 | |||
| 53,393 |
This page does not form part of the statutory financial statements
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