2024-25 DANIEL SPARGO -MABBS Annual Report and Financial Statements ro￿￿J*+I￿ The drug education charity YEAR ENDED 31 AUGUST 2025 ,705M° Company no. 08863937 1 Charity no. 1158921 (CCEW) I SC052164 (OSCR) THE DANIEL SPARGO-MABBS FOUNDATION CONTENTS Reference and Administrative Details Report of the Trustees 2-23 Independent Examinerfs Report 24 Statement of Financial Activities 25 Balance Sheet 26 Notes to the Financial Statements 2742 THE DANIEL SPARGO-MABBS FOUNDATION REFERENCE AND ADMINISTRATIVE DETAILS Members Dr S M Chacko (Ghairl l H Srnith Ivice-chairl N S Martin (Treasurer) J T Spargo-mabbs T D Sp8rgo-Mabbs O Masih S J Baker Secretary C Heath Oparatlonal Lèadèrshlp and Managèmènt: Dlractor F Spargo-mabbs Règlstèrèd Offlco Palmerston House 814 Brighton Road Purfey CR8 2BR Company Registration Number 08863937 Charity Règistration Numbèr 1158921 ICCEWI and SC052164 IOSCRI Independent Examlner Ransford Agyei-Boamah Shaw Gibbs Limited Salatin House 19 Cedar Road Sutton Surrey SM2 5DA Page 1 THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 The trustees, who are also directors of the charitable company for the purposes of the Companies Act 2006, present their report with ihe financial statements ol the charitable company for the year ended 31 August 2025. The ttustees have adopted the provision5 of Accounting and Reporting by Charities.. Stat8tTl8nt of R8COtntM8nd8d Practice applicable to chariti8s pr8paring their accounts in accoidancé with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191. Member5 The following mernbers served on the Board during the year and up lo the date of approval of this report and also fulfilled the roles of directors of the charitable cornpany.. Dr S M Chacko (Chairl l H Smith (Vice-chairl N S Martin (Treasurerl J T Spargo-mabbs T D Spargo-mabbs O Masih S J Bak8r lappoint8d 28 January 20251 EXECUTIVE SUMMARY Our reach has grown to a total 01852 settings, bringing In 128 new settings during the year alongside those with which we have wnlinued lo work. More than 39,000 young people had one of our drug educalion workshops this year, and our drug education lesson and lorrn-time resources were downloaded by 318 schools. More than 1,000 parents and caregivers attended drugs awareness workshops and w8binars. and w8 d8lw8r8d 37 training sessions for teach8rs snd oth8r prof855ionals working with young people. Almost 22.000 young people saw the touring production of our play in schools in England, Scotland and lorthe first time also Northem Ireland. In addition lo this almost 5,000 saw on& of th8 film&d produ¢tions. On 8 national level, our Directorfs appointment to the government'5 Advisory Council for the Misuse of Drugs began in February, a highly privileged role. Our leadership of the Drug Education Forum, which has continued lo engage a growing, broad membership base, has enabled us to strengthen our support for th8 S8Gtor, as w811 as our position and proli18 as a charity. The outcom85 of th8 gov8rnrnent-fund8d national evaluation of our drug education prograrnme through NIHR. undertaken by Middlesex University, will enable us both to refine our programme and to contribute to the understanding of ffèetivè practicè in tha saetor. 678 workshops delivered to 39,069 young people 1,203 PSHEIPSE packs downloaded by 318 5choo15 41 workshops to 1,090 parents and carers Page 2 THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Our fvnding and income generation has continued to develop and divgrsify. Our first wrporatg engagement event was a great success, and an increased number of challenge places has brought significant sums in sptsnsorship. The successful piloting of our workplace programme has positioned us well lor the launch of a commeraal workstream, with potential to bring in a sustainable income while supporting employees in the workplace. Alongside this our donor base has grown, our BBC Radio 4 Appeal was a great success, and Iwo key fundraising campaigns also saw very rewarding results. We have also secured grant funding, and public funding particularly in Scotland and Northern Ireland. Our strategi¢ planning ha$ been informed by the OLrtcomes of the 'ide8thon' in thtr autumn, led by tho Collaboration Company with leaders from the Benefact Group of companies. We have employed the Charity Governance Code for Small Charities to review the effectiveness of our board in order to ensure OLJr charity maintains its strong governance into another year. OBJECTIVES AND ACTIVITIES Objectlves and alms The Daniel Spargo-mabbs Foundation (The DSM Foundation) aims to equip and enable young people lo make safer. informed and independent choices about drugs. The DSM Foundation's objectives are.. The preservation and protection of health of children and young people aged 10 to 25 by providing drugs education not normally provided by the statutory authtsrities, to enable children and young people to rnake healthy, infortned and potentially lrfe-saving decisions to reduce harm frorn drugs use, in particular. but not exclusively through.. lal the provision of support and education- working directly with children and young people, schools, universities. families and the wider community. Ibl the provision of information, in particular but not exclusively, through the website, leaflets and by signposting to other organisations. the provision of training and support for peer mentors who will be able to advise and educate young people at potenti81 risk from drug misuse. Idl the promotion of effecbve partnerships witt) other charities and organisations working in the field of Substan￿ misuse. Icl ACHIEVEMENTS AND PERFORMANCE Charitsble activities for public benefits Growth in 2024- 2025 In this last academic year the DSM Foundation has continued to grow in reach, with 128 new schools, colleges, and org8nis8tions adding to the totsl nurnber of 852 institutions with which we have worked or are working. We are active across all 32 London boroughs, and across England. Wales, Scotland and Northern Ireland, and in three EU countries. We have continued to offer online, live-streamed delivery and pre-r￿Orded resources alongside in-person delivery. maintaining 8 flexible offer which increases our reach and access further. Page 3 THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Drug and alcohol education programme for schools, colleges and universities In 2024-25 we delivered 678 drug and alcohol education workshops to 39,069 children and young people from 1(k18 years. We continue to use current data and needs assessments as much as possible to infortm our planning and ensure our provision is 85 r8lev8nl and responsive as possible for the students and school. This includes information requested from schools as part of the booking process, and our pre-workshop survey lor 15-18 year old students, which provides us with young people's voice and valuabl8 Insights into students, p8rc8Ptions of th8 issues for their peers, and what they f8el would be most useful in our sessions. We now also always speak with new settings prior lo visiting in order lo gain an understanding of their context and to establish needs and priorities, a practice introduced consistently this year. In addition to workshops, our spiral curriculum of evidenc8-bas8d planning and r8sourc8s for t8ach8rs to deliver drug and alcohol education lessons to students in Personal, Social and Health Education IPSHEIIPersonal, Social Education IPSEI was used by 318 schools, downloading a total of 1,203 packs. By far the most downloaded was our vaping resource pack for schools, followed by our sixth form programme and year 9 and 10 lessons. This year we introduced a new free resource pack for school staff, developed in partnership with the University of Bath, relating to the risks ol vaping THClsynthetic cannabinoids I'spice'l. This became the most downloaded resource lor the last three month5 of the ye8r from its launch in May. Age-appropriale programrnes for different year groups are designed lo reinforce and build on students, prior learning, adapted for shorter. bite-sized form time sessions for schools where timetables are too pressured to fit drug education into lessons. They are available for both the English and Welsh and the Scottish curriculum and year groups, and are mapped to CurriculLJm for Excellence In Scotland and the statutory Relationships, Sex and Health Education curriculurn in England (updated 20251. We review and update these resources annually, to incorporate any re￿nt ￿SearCh findings and data and ensure they have the most current and relevant information, and to reflect any feedback we have received from students and lea¢hers. and to make any irnprovernents we feel would make them more effedive in the classroom. Workshops and lessons are evaluated by sttjdents, teachers and parentslc8regivers, and both qualitative and quanlilative data collected. Sludenls are asked to complete an online questionnaire before and after teachers deliver drug education lessons or fom time sessions, io measure changes in perceptions of risk and consequence and changed b8haviours in [81at￿n to drugs and alcohol. Students in years 7-10 IS141 reported their knowledge relating to making safer choices about drugs before having lessons as 6.9110, and afterwards this had increased to 7.8110. Students are also asked for their feedback following workshops delivered by DSM Foundation drug educators, and older students115-18 years) are also surveyed beforehand, to enable us to identify needs and priorities. A majority183¥.1 of students in years 7-10 IS141, when asked whether the workshop had changed their ideas about using drugs, said they had never intended to tske drugs anyway, with 4¢/0 of the remainder stating they now never intend to take drugs, and 6 /0 that they are less likely to take drugs. and the remaining 7Yo preferring not io say. Students in Years 9-10 IS341 are now also given the opportunity to submit questions anonymously beforehand as this age group can be more reluctant than younger students to ask during the session.. this was the first time we had done this. Over 1,800 responses were received, enabling us to further adjust the workshop content lo best meet the requirements of the audience being delivered to. Other data is shown as follows.. Page 4 THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Y7-101S14 studènts ￿•dback following DSMF dèlivèring workshops In-2,8631 The information was useful, clear and easy to understand 11 tackled sorne misunderstandings about drugs and alcohol It changed how I see the possible risks of using drugs and alcohol It changed how I see the possible consequences ol using drugs and alcohol Yès Mayb• No 90°/. 75°/D 16/. 9Y. 66°/. 15/. 19° 70° 13/. 17° I feel more confident about managing risks safely when I'm with my friends 75°/o 17°h 8.10 I wll use somg of the 5trategie5 1 learned to keep rnyself safe I feel more confident lo tslk more lo my parents or caregivers about drugs 16° 5V¢ 60.1. Studènts in y&ar$ 11-13 IS5-61 ar& also asked for thoir foedb8¢k following workshops dolivèr8d by DSM Foundation drug educators. A majorily181°1 I said they had either learned a lot or a bil about practical strategies to reduce the risks of drugs and alcohol18 /0 said they knew a lot alreadyl. 83°/D said they learned a lot or a bit about how to stay safe at events involving drugs and alcohol111 Wo said they knew a lot already), and 83¢/0 said they learned where to find reliable and useful information about drugs and alcohol17¥0 said they know a lot already). Other dats is shown below.. Y11.131S54 students feedback following DSMF delivering workshowts {n=1,0421 The information was relevant, useful and accessible It tackled some misunderstandings about drugs and alcohol It ehang8d how I see tho possible risks of using drugs and alcohol It changed how I see the possible consequences of using drugs and alcohol Yas Maybè No 90ty/¢ 20h 6% 65¥¢ 21% 67° 13% 20% I feel more confident about managing risks safely when I'm with my friends I will use some of the strategies I learned to keep myself safe I know where to find support if I need it I feel more confident to talk more to my parents or caregivers about drugs 76° 18° 76.1 18° 81° 14% 62° 23% 15° Page 5 THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Parents. and caregivers. drugs and alcohol awareness sessions In 2024-25 we delivered 41 workshops to 1,090 parents and caregivers, a fall Irorn 2023-24 156 workshops to 2,166 attendees in 2023-241 which is primarily a consequence ol having had National Lott8ry Comtmunity funding the previous year. Hi>wevgr, aver3g8 attendance also d8clined, from 39 per workshop in the previous year to 26.5 this year. This is paruy as a result of funded delivery, including under the NIHR evaluation programme, requiring workshops lor parents and caregivers to be provided in settings where pgrgntal eng8ggment is always Ghallenging, but we have also reflected on ways we can adapt our approaches to make information for parents a￿eSSIble in more diverse ways. The proportion of these that were delivered via online webinars rather than in person has continued to rise 185°/0 in 2024-25,. 77 /0 in 2023-24., 71 /0 in 2022-23,. 50°/0 in 2021-221, reflecting parents, and car8giv8rs' pref8r8nce for th8 conv8ni8nce of accessing provision online from hom8. This option also means we can maintain a wider geographical reach. alongside in-person workshops. It also means we can open up webinars across several local schools or a local authority, such as Dpen-access webinars commissioned by the Royal Borough of Kingston upon Thames on four specific themes. We survey parents and caregivers prior to delivering workshops and training, which enables us to plan delivery to meet identified needs and priorities. As well as asking questions live at in-person workshops, parents and caregivers are able to ask questions anonymously beforehand via the survey, or in the Q&A during online webinars, which allows more sensitive issue5 to be raised, 8nd this is something feedback shows is valued by attendees. Here are some comments left after workshops.. 'Thanks for that incredibly inforrnative session. l am an Educational Psychologist & parent and fell your presentation got to the hearl Df some key issues & provided take home messages in as succinct language as possible. 'This hèlps us to start thè Convèrsation about drugs and aleohol with our son, giving us tha confidène8 and understanding on sueh a diffi¢ult and wc>rrying subjeet.. "Everything was good, the evidence base, not emotive, non-judgemental, supportive and practical. Thank you. You do amazing worklll" "WOW, thank you so tnuch. Found that 50 U58ful.' We continue to offer recordings for schools following online webinars, as well as access to a webpage specifically for parents, workshops, whetherattending online or in pers()n, which links to a downloadable handout. and relevant pages on our website. We have continued lo expand and refresh our provision of online resources lor parents and caregivers this year. Page 6 THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Training for professionals We delivered 37 training sessions to teachers and other professionals working with children and young people in a range of settings and oontexts. similar to last year's total of 40. This included teachers in schools around the UK, school support and site staff, staff of residential children's homes, Poli Scotland and Police Scodand Youth Volunteer leaders, and for volunteer Street, School and Rail P8Stors on behalf of the Ascension Trust, which wg deliver three times during thg year as part of their annual training programme. Feedback from school staff consistently highlights the value training has for those delivering drug education, and we will continue to strengthen our encouragementto all schools using our resources to make sure teachers are well trained to deliver these effectively. Staff receiving drug education training from the DSM Foundation are surveyed before a session in order to ensure content best rneels their needs, and they are also asked for feedback afterwards. Of the 70 staff who completed the feedback survey, the average score between zero and 100 in terms of confid8nce about knowledg8 of drugs and young p8oplÈ ￿f0rè a session was 50, and this shifted to 69 afterwards. More data is shown below.. Staff provldlng feedback on tralnlng after a DSM Foundatlon session In=701 I know more about the current context for young people in relation to drugs I know rnore about the effects and risks of the drugs young people may use Yas Maybo No 900 90/. 10 86.1 l understand the factors that can increase risk of young people using and developing problems with drugs I feel more confident to have conversab.ons with young people about drugs I know rnore about evidence-based practice and how lo irnplement this in the classroom when delivering drugs education I know what signs to look out for lo tell if a young person is using drugs I know where to go for more information and support 91Y. 670 60° 23° 76V. 21°/. 96V. 4¢A Hèrè arè somè eommènts left aftèrwtsrkshops.. Excellent training and a valuable insight into current drugs and their associated side effects, how they present ete. Thank you for your professional presentation.... very meaningful. "As always the DSM Foundation provided an excellent training session which will be invaluable in the education and support of young people relating to drugs and their dangers. Thank youl. 'A really interesting presentation from an informative and friendly representative- facts presented without judgment. Thanksl. Page 7 THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Theatre in Education Professlonal tour of Mark Wheeller's play, .1 Love You, Mum . I Promlse I Won't Dle. Autumn 2024 saw the fifth Theatre in Education tOLJr of the play into Scottish schools. We re- oommissioned Tie It Up ITIUI Theatre to tour their adapted Scottish production of the play for five weeks, visiting 41 schools across the Cciuntry and performing 42 times, including three community perfomiances. Thi5 included performances commissioned by Moray council that reached all eight schools. as well as eight schoolsfunded by Aberdeenshire Council and 4 by West Dunb8rtonshire. NHS Highlands commissioned two community perforrnances in Argyle and Bule as a pilot lo gauge interest and need with a view to wider commissioning. We were able to reach 7,520 students, as well as parents and professionals at the community performances. Feedback from the Autumn 2024 Scottish tour was gathered frorn a sample of 363 students in years S3 - S6. Of these, 88°/o reported they had leamed more about the risks of drugs and 90 /0 about the potential consequences of taking drugs," 92 lo said they understood more about the impact of diug use on others, and 90Q/¢ said thé workshop had givèn thèm usèful information and advicè. Student comments inoluded.. "Thank you for coming into our school and spreading an important messagel" felt it was very informative and an eye opening perfomiance. We also re-commissioned Wizard Theatre to tour the play in London in spring 2025, the fourth year for Wizard and seventh London tour since 2017. In totsl there were 57 performances over six and a half weeks. reaching 48 schools lincluding four new ones) and 9,600 students. 17 of these were funded by John Lyon's Charity, Richmond Voluntary Fund or the Wimbledon Foundation Community Fund. Over 9501¢ of the nearly 1,000 students who completed the feedback survey said they had learned more about the possible consequences of taking drugs, 93°/p said they know rnore about the impact of drug use on others, and 92 /0 said the workshop gave thern useful information and advice. Student comments included." "Thank you for cotning and allowing us to have Such a brilliant workshop." .1 think the pèrfomianco léft an impact on èvéryoné in tho room... it was a nèÈd8d mèssagè." In Spring 2025 we commissioned Northem Ireland theatre company Ever Unique Productions to undertake our first tour ol the play into Nl schools. In total, 23 perfomances took place over 2.5 weeks, reaching 24 schools and 4.178 students. plus a showcase for stakeholders and a community performance which was attended by more than a hundred young people from local youth organisations and families. Funding for 15 performances was secLJred from eight different local sources (mostly Police and Community Safety Partnerships), with the other 10 funded through the amount raised at the Lar¢hfield Estate Christrllas fair as their charity of the year. 122 Students completed the feedback survey, with 950/0 saying they had learned more about the possible consequences of taking drugs, 97°/u saying they knew more about the impact of drug use on others, and 95°/D saying the workshop gave thern useful information and advice. Studènt eomm•nts inelud•d.. .1 thought it was the perfect balance of infomative, usefvl, relatable, realistic, funny so was a good watch but serious and had a lasting impact on me." .1 really enjoyed it and don't think I'll forget his Story, I will likely tell this to others too. Page 8 THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Overall, 21,223 young people saw the TIE produrtion 8cr055 the UK122,551 in 2023-241, wtth 8 further 4,941 seeing the films of the English and Scottish Tiu production created in 2020 and 2023 respectively, almost double that of the previous year12,587 in 2023-241. The films have eontinued to be available to schools along with the drug education teacher resource pack provided to follow up viewings, and it has also continued to be distributed cornmercially by Tiu Theatre to drama departments across the UK, targeting those studying it as a GCSE Drama set text. The workshop pack for teachers to use was updatéd for both films, with a focus on rèflèction on cora mèssagas. and building stratÈgiès for dècision making through consideration of scenarios. Following TIE tours commissioned by the DSM Foundation, both Wyzard and Tiu Theatre toured the play commercially to schools, with the option of either a drama or drug education workshop following performsnc8s. Tiu The3tr8 delivered 34 performances and Wizard Theatr8 6 performanc85. The agreement between the theatre companies. the DSM Foundation and playwright Mark Wheeller, which divided the UK geographically into territories based on the extent of provision the previous year, was reviewed again for 2025-26 and the decision was made to give an exdusive touring contract to Tiu Theatre for England. Wales and Sootland for the ooming year. Publlshed text of'l Love You. Mum - I Promlse I Won't Dle. Since being published in 2017 by Blootnsbury Imethuen Drarnal, the pl8y h8s oontinued to be studied, taught and performed in schools across the UK and around the world. In September 2022 il became a GCSE drama set text in England and Wales (Eduqasl and summer 2025 was the second time GCSE Drama studÈntg wèrè éxaminèd on it. Mark Whèellèrfs book for tèachèrs and GCSE studènts to support the play,'The Story Behind...l Love You, Mum, IS818m8nder Street, 20221, based on testimony oflhose involved in the creation ol the play and original production, continues to be used by schools. In addition to this support for leachers teaching the play to students, Tiu Theatre set up a dedicated Facebook page, which has almost tripled its membership in the last year to 696 follower5. Our Director (who is also Dan's muml visrts schools on request to speak to students studying the play. Drug and alcohol 8ducatlon In th8 acadèmlc yaar 2024-25 A¢ademi¢ year 2023-24 2022-23 2024-25 No. studants- drug éducation Totsl students seeing DSMF commissioned play tours No. students seeing filtm of play Nos parentslcaregivers Number of settings worked with during the year Of these. number of schools and colleges Number of state-funded schools and colleges Number of independent schools and colleges Number of sludenl workshops Number of parenvcaregiver workshops Total settings ever worked with to end of academic year 40,238 43,376 39,069 13,800 22,551 2,587 21,706 1,255 4,941 1,680 2,116 1,090 258 306 439 242 275 408 179 201 299 63 74 108 344 646 431 41 56 41 724 852 Page 9 THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Range of schools and colleges Setting infomiation State-lunded 2022-23 2023-24 2024.25 69/. 73/. 75% Independent New settings Continuing settings London settings England loutside London) Scotland 31/. 27/. 25% 32/. 39/. 29% 68Y. 61¥. 71% 41Qh 29% 23°h Youth Engagement In 2024-25 our schwl-based Youth Ambassador IYAI programme continued to be used primarily by schools in Scotland, where it suits the gehool structure, and works well alongside other estsblished peer mentoring programrnes such as Mentors in Violence Prevention. The focus remains on building students, skills in communication, teamwork and problem-solving, and the programme includes an understanding of safeguarding awareness and boundaries for the role. Tasks undertaken are YA-led and b8s8d on the needs 8nd priorities they id8ntify within their school and community. In 3Utumn 2024 an adapted version of the YA programme, Staying Safe, was approved for inclusion as part of the Duke of Edinburgh Award programme, and made available on the DofE website as a skills option. In summer 2025 we were offered the opportunity by The Collaboration Company to participate in a one- day 'Next Gen Ide8thon' with sorne early-G8reers colle8gues119-30 years) from different corMp8nies, following a similar process to the 'ideathon' ouuined below. Two younger members of our team worked with the group to tackle the challenge we presented to them. How can the DSM Ftsundation engage with, inform and empower young adults118-25 yearsl to rnake safer decisions about drugs?, The group generated four 'big ideas, which will be considered in our planning for 2025-26 and beyond. This year has seen us pilot a programme for young people in the early stages of their working lives. Benefact kindly agreed to do this with us on a paid basis, and so we delivered an in-person session and a liv8 Str8amed s8ssion to th8ir Early Career network. Th8se w8re very well r8c8ived by th8 att8nde85 and the commissioners, so much so that they plan to make it part of their regular offering, and we now have the content planned and ready to go Isubject to updates and bespoking in line with the cohort's survey datal, plus te5titnonials, a draft webpage, and we are working on a more commercial price list. Page 10 THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Scotland In August 2024 wa appointéd OLJr first Drug Edueation Coordinator for Seotl8nd10.4FTEI baséd in tho Grampian region. following the success of the Grampian pilot and further local authority oommissioning. We also appointed and trained a new sessional drug educator in the area to meet demand, and we trained both up during the autumn term. During the academic year we delivered our full drug education progr8tnme in all 8 Mor8y secondary schools, and in 7 Aberdeenshire schools, and stsff training in the Moray Social, Emolional and Behavioural Needs setting. This took place alongside the wider tour of Ihe play and other drug education delivery in other parts ol Scotland. The Moray end of year report can be seen here- Mora End ol Year Re orl- June 2025. dl The Coordinator established our position in Scotland more securely during the year, both in the North East and nationally, and strengthened and developed new connections and partnerships. In 2024-25 22.3010 of students we worked with, including through the play, were in Scotland, demonstrating our growth in there. We have received comrnissioning frorm further loG81 authorities across Scotland to tour the play and provide other delivery options in 2025-26, including all schools in Argyll and Bute, North Ayrshire, and Fife, further extending our reach. Northern Ireland Alongside the short tour of the play in Northern Ireland with Ever Unique Productions in spring 2025, positive connections were established more widely, largely thanks to the support ol local parent Sandra Larrnour, whose daught8r Jeni had died from drugs in 2020. During the year th8 Dir8ctor was abl8 to meet with Deputy First Minister of Nl Emma Little-Pengelly MLA, Minister of Education Paul Givan MLA, and Michelle Guy MLA, Shadc)w Education Minister. Meetings with senior officials at the Counul for the Curriculum, Exarminations & Assessment ICCEAI have led to ongoing discussion around adapting our drug education lesson programme to fit into the newly developing prevention curriculum for Nl. and the inclusion of our play as a recommended text on the GCSE Drama curriculum. Feedback from professionals and parents attending the Portadown showease performance of the play showed that the DSM Found8tion r850urc8S W8r8 very much need8d in Nl. Everyon8 who r8spond8d strongly agreed 186°/.l or agreed 114.1 I that the DSM Foundation drug education prcyJramrne could benelil children and young people in Northern Ireland, everyone1100 1.1 thought the DSM Foundation could bè èff8etivé in anhaneing th8 eurrènt eurrieulum in rèlation to drugs and aleohtsl 1790/¢ Vèry effectivel 31 P/0 effectivel.. and everyone agreed that that the play and workshop will help young people manage decisions around taking drugs more safely 179/0 Strongly agreel 31°/o agree). "The perfomiance makes Dan's story relatable and real. I think having this in schools and even having it on the dr8ma ¢urriculurM, would seriously help with drug education in Northern Ireland. Page11 THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 NIHR Innovation Fund Phase 2 We were notified in August 2024 that Middlesex University's application lor Phase 2 01 Ihe NIHR Innovation Fund to Reduce the Demand for Illieit Substances, to eontinue the evaluation of our multi- mpon8nt drug education programtme b8gun in Ph8s9 1, had been suocessful. During the Su￿Mn term and early spring Melve schools (three in London, three in Surrey and six in Cumbrial, representing a range of demographics, received five elements ol our programme. Initially, teachers who would be délivering our drug education to y8ars 9 and 10 r8C8ived training. Pupils In th858 y88r group5 saw th9 film of the play with leacher-led workshops afterwards, then received drug education workshops delivered by our team, followed by teachers delivering our three drug education lessons. Their parents and Caregivérs w8re offered onlin8 wèbinars alongside this. The réséarch téam at MiddlÈs8x University worked with 8 team of health eoonomists at Bangor University, who ev8luated the cosl-Gonsequ8nces of the programme. The final outcomes will be reported in the autumn of 2025. and they will infomi the development of our drug education programme as well as the application for Phase 3, the final round of this funding. Media and Communications The DSM Foundation continues to have a strong media profile regionally and nationally, with the Director being Invited to take part In interviews throughout the year on national and regional TV, radio, newspapers and magazines on topics relating to young people and drugs. This has included appearing on BBC Nl, Channel 5 news, LBC, Times Radio, and Premier Christian Radio, and in the magazines Woman, Take a Break and Woman and Home. The DSM Foundation has also contributed articles to online education publications Talk Education. Education Choices and Prep School Magazine. The Director has also continued to be invited to record various podcasts, either with professionals in related fields or to discuss issues relating to teenagers on more general podcasts. The dedicated email address for media enquiries has continued to be well used, and regular press rele8ses have increased proactive as well as responsive engagement with rnedia outlets. We have conlinued to develop the website on an ongoing basis, improving navigation and refreshing and adding new resources for parents and caregivers, for young people, and a new staff area ol the website. We have further developed our Ask the Expert area with additional contribub.ons from experts in a growing range of related fields. Our social media presen￿ has continued to grow on Facebook. Instagram, X and Linkedln and we have successfully launched a Bluesky page. Alongside extemal communications, a regular team newsletter keeps staff updated with relevant news and researoh as well as internal news and updates. 'nn Page 12 THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Partnership workin9 In order to further its charitsble objectives, the DSM Foundation has continued to develop strong working r813tion5hips Wlth a number of other organisations and individuals working in the field. In addition to continuing to work closely with Police Scotland. Planet Youth has shared their survey data gathered from students in the six Iijcal authorities in which they are currently operating in Scotland, which has provided valuable insights that have infomed our provision for parents and staff. We have continued working with Tooled Up Education to extend our suite of Quick Guides for Parents on different substances and related issues for young people, and with Teen Tips to produce new fact sheets lor young people to add to those already available on our website. These have been updated as needed, and used in our drug edu¢8tion lessons in 2024-25. The Director w85 invited, as Chair of the Drug Education Forum. lo be the host of the SOS-UK webinar in May to launch their annual students. alwhol and drugs sutvey data. as well as speaking at Iheir annual universities conference. This year we have partnered with the team at the University of Bath who have developed a chemical analysis device that has identified a significant proportion ol synthetic cannabinoids In vapes used by young people. We have been able to connect thern with relevant government departments to disseminale their research findings, and with Ofcom to address the issue ol their sale on social media. We have also worked together to produce a training resource for school staff to enable them to identify and respond lo issues in their schools. In addition to this, we have continued to maintain strong working relationships with key professionals and charities nationally in the sector and to develop new networks. Colleagues from these fields have continued to provide 8dvic8 and inforrM8tion about their specialist areas, issues for young people, and current policy priorities. National activity During th8 year our Dirèctor was appoint8d to the govèrnment's Advisory Council for thè Misuse of Drugs IACMDI and her term began in February 2024. She has become a member of the Prevention Standing Committee, the Harm Reduction, Treatment and Recovery Standing Committee, and the ketatnine working gioup, which has been formed to respond to the government's commission to review the drug's legal classification and harms. The Drug Education Forum IDEFI has continued under the leadership ol the DSM Foundation, with a steerirlg group of other leaders in the sector. This national community Of drug education providers, practitioners, policy tllakers and academics was launched in February 2024 to rnaik our tenth anniversary, with an aim of upholding evidence-based standards, strengthening and supporting the sector, and advocating for drug education for all yOLJng people. Termly online events, with leading experts as keynote speakers, have built rnernbeiship to more than 600 professionals from a wide range of relevant roles and organisations across the UK, with Benefact grant funding enabling ils further development and the launch of a podcast series. Our Director has continued to lead the national Online Safety working group, formed in January 2021 to address the Issue of young people'5 exposure to drLJgs on social media, with high level strategic membership from Snap, Instagrarn and TikTok, Ofcom, the National Police Chief s Council, National Crime Agency, the Dawes Centre for Future Crime at UCL, and other charities working to keep children and young people safe online, with suppc>rt and input from the Home Office, DfE and DHSC. Page 13 THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Our Director continues to be invited lo speak on various national platforms, including this year speaking at the Home Office conference, 'Tackling drugs - leaming from Project ADDER,, the annual Society for the StLJdy of Addictions conference, Carnbridge University'5 First Drug Policy Conference, the Benefact Group's first Founders, Forum, and SOS-UK'S national univ8rsiti8s confer8nc8, speaking on alcohol, drugs and neurodiversity and taking part in 8 panel discussion. 'Un'.Sluck - helping teens and young people flourish in an age of anxiety,, a new book for parents edited by author Kate O'Brien for which our Director was invited to contribute a chapter, was published in autumn 2024. Resources and staff This year our new Drug Education Coordinator for Scotland10.4FTEI has joined our core team, and two new sessional drug educators have also been appointed and trained. in London and Scotland. We have also replaced our Bookings and Events Coordinalor10.6FTEI during the year. Following the 'idealhon' in the aulumn, and ongoing growth which has increased pressure on the capacity of the Senior Leadership Team, our Director and Chair, in diseussion with Trustees and Senior L88dership Team, hav8 b88n working with Pet8 Burden, Head of Risk and Gornpliancg for the B8n8faol Group. to take its key ideas forward. This has led to a wider workforce review, to which the operational staff team also contributed through participating in a 'mini ideathon, during the year, also led by the Collab(>iation Company. This has r85ulted in Board approval to recruit 8 full time Op8rstions Coordinator and a H88d of Business and Organisational Developrnent10.6FTEI. Additional responsibilities have also been given to some of the drug education delivery team on an hourly contracted basis, to provide support for the Head of Education and Engagement. The Senior Leadership Team has been given pro bono strengths Coaching this year, which has been followed by individual coaching for the Head of Operations and Head of Education and Engagement. Our Corporate and Community Fundraiser has also received eoaching from Remarkable Partnerships to develop skills and oonlidenoe in wrporale engagement, and our DireGtor has continued with ongoing pro bono leadership coaching. In response to our steady growth, during the year we have invested in the implementation of a CRM system (Beacon). We now use this to manage our delivery bookings processes and data, organisation and supporter contacts and are continuing to dev8lop its US8 as we re81is8 8 range of benefits and efficiencies. Page 14 THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Funding and income generating activities The DSM Foundation has continued lo raise money through a variety of activities. The coaching our Community and Corpc)rale Fundraiser received from Remarkable Partnerships in developing corporate partnerships, has led to increasing our corporate connections. In June 2025, we held our first Engagement Event, marking 8 key step in building corporate sUPPOrt and partnerships. Hosted by Artemis Fund Managers in London, the evening brought together supporters. trustees. and prospects for powerful storytelling, meaningful conversations, and a deeper connection to our mission. The event inspired new funding opportunities and secured a generous matched donation. The 808rd has worked with SLT to further strengthen our ethical policy and processes, ar)d to develop docurnentation for corporate partnerships and commercial participation relationships, following regulatory guidance. We have been successful in attracting support from corporate charitable trusts, receiving grants from the Artemis Charitable Foundation for a sixth year. and frorn Fidelity Inlem81ional. The SUC￿Ssful pilot of our workplace programme we hope will lead to further corporate engagement. We have also continued to build our community fundraising, securing places in challenge events including the Rtsyal Parks Hall and Brighton Marathon, and having two runners in the London Marathon who chose to run for us. From 2026 we will have two guaranteed places in the London Marathon for three years. In an innovative approach lo fundraising, we were chosen by an author, Flora Dunn, to be the charity partner ol her first novel, with £1 from every book sold being given tts us. Our BBC Radio 4 Appeal in Novernber 2024 was partiCLJlarly successful. bringing us £45K in donatlons 8s well as raising awareness of our work with a national audience. The Larchfield Estate Christmas Fair in Northern Ireland raised £25K lor LJS as their charity ol the year towards the first tour of our play in local schtsols. Our Big Gwe Small Charitie5 Week carnpaign in the sutnrner also raised £25K toward5 our work In Scolland during 25126. Our Friends of the Foundation donor base has writinued to grow. with 68 individuals giving on a regular basis. We received a large donation of £50K from a generous individual who had been left this as a legaey. We have also launched our schools, fLJndraising pack this year to encourage and enable schwls to fundraise for us internally. We have continued lo engage a grants speciali51 with Silverlock Tenders, and successfully gained funding from a number ol grants during the year. A second Movement for Good grant from the Benefact Group covered the costs of our Diug Education Coordinator in Scotland and setting up our new base there. as well as running costs for the Drug Education Forurn for the year. We received grant funding for the TIE lour ol the play in London from Convex Insurance, OSB Group and The Rosetree Trust. The second year of our grant from John Lyon's Charity funded ongoing work in g London Boroughs and we were aw8rd8d grants for local delivery from Richrnond Voluntary Fund and Wirnbledon Foundation Community Fund and Curnberland Council. We were also awarded a large grant from Garfield Weston to cover core costs for two years, and further funding from the National Lottery Community Fund to delivèr paréntl¢aregiv8r workshops in 2025-26. We also received some public funding for delivery. In Northern Ireland the lour was part-funded by six local Police and Community Safety Partnerships, and in Scotland we received funding to deliver our full drug education programme including the play in all eight Moray schools as well as seven schools in Abgrdeenshiig. Play p8rformano85 in Argylg and Bute and West Dunbartonshire w818 funded through NHS funding. We receive contributions towards the cost of their delivery from rnost of the schools that we work with, although we continue to be flexible with settings with limited budgets as we never want Cost to be a barrier. Page 15 THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Governance and strategy As planned, this year we appointed a new Board member with commercial experience and expertise. Work has been undertaken to further refine Key Performance Indicators IKPlsl relating to finance, and using Beacon to provide data on KPIS relating to the operational perfomance of the charity. In Octobèr 2024 thè Vic8-Chair and Sènior Lèadérship Tèarn spant Iwo days with senior lÈadérs from the Benefact group of finance ￿MpanIeS, taking part in an 'id88lhon' project led by the Coll8bor8lion Company. This is part of a year-long leadership training programme for these leaders, which includes developing collabtsrative skills through working together to address a challenge identified by a charity. The ohallenge presented by DSMF. 85 we move into our second deG8de, is 'How rnight we achieve scale in order to reach more young people without losing what rnatters about our identity. and the quality, effectiveness and impact ol what we do?, The 'big ideas, generated through this process this have informed our strategic and operational planning. We used the Charity Gov8m8nce Code for Smaller Charities lo review the effectiveness of our governance, and a sub-group has been formed, which will report back on findings to the first board meeting of the new financial year. The code, while not a legal or regulatory requirement, draws on the Charity comtnlss￿n.S guidance and s8ts the principles and recommended practice for good governance. Our Chair has continued to meet with trustees lor an annual personal evaluation of how the board is working and any feedback for Improvements along with their own self-reflections on their role, contributions and 8re8s where they can help the Foundation. Financial review Our income for the year ending 31 August 2025 was £476,78712024- £361,036). We spent £403,465 12024- £411,721) on charitable expenditure. During the year we had a surplus of £73,32212024- deficit of £50,685). At the end of the financial year there were unrestricted funds of £181,13312024- £137.3541 of which £134.861 have been designated 12024- £124,191). Page 16 THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Futur• lan$ 1. Governance The Board will maintain its pattern ol meeting six times during the year ahead, in additic)n to meeting for training during the year, and for strategic planning, which will take pla￿ in September 2025 with external facilitation as usual. The Charity Govemance Cod8 sub-group will present the findings of their review lo the Board. along with a recommended action plan. They will report back on the implementation of the acts'on plan during the couise of this year. We will also be updating our Board terms of ￿ference and the Trustees, Code of Conduct. We intend to revisit our Memorandum and Articles this year and consider revising these 85 appropriate. As part ol our commitment to learning and professional development, trustees will take responsibility foi their personal development and reeord this, for discussion with the Chair annually. Work will be undertaken to refine KPIS further as Needed. Our current Treasurer is standing down and a recruitrnent pro￿$$ to replace this post is underway. The Board's annual review ol the safeguarding strategy IoDk place in summer 2025 and the annual NSPCC safeguarding audit will take place in autLJmn 2025. This will include reviewing, revising and updating related policies. 2. Drug and alcohol education Alongside our regular ongoing updating and quality irnprovement process, we wll be reflecting on the findings of the NIHR research when these are made available in autumn 2025 and using these to inform further refinement of our resourees and approaches. We will Continue to extend and consolidate our core drug education programme across England and Scouand, with local authority comrllissioning across Scotland to tour the play increasing considerably this year. leading to opportunities lo develop wider work in new areas. We will be making effective use of our CRM, to follow up settings that have not had piovision for two y8ars, or who have downloaded our lesson or form-tlrn8 resources but havé had no other contact with us. We will continue to promote work with parents, caregivers and education professionals, with a National Lottery Community Fund giant enabling us to prioritise offering parentlcaregiver workshops and webinars in ngw settings. We plan to pilot parents. webinars in Northern 11gland to extend our provision there following the success of the play lour, and to follow up the second lour in 2026. In response to challenges experienced engaging parents and caregivers in some settings where we had been comtnissioned to work, or where parental engagement was required as part of the NIHR evaluab"on, and where this is recognised as an issue, we plan to develop a more diverse offering, including downloadable resources and bite-sized videos. We will actively promote our workplace programme ftsllowing the success of the pilot workshops with early careers colleagu85. In addition to thes8 half day workshops th8 programm8 will includ8 parentl caregiver workshops and webinars, 'lunch and learn, sessions, a play package with oplions of live or filmed performances, and keynote speaking with c)ur Director. Page 17 THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 3. Drama and Theatre in Education In 2025-26 we will be providing three commissioned Theatre in Education tour5 of Mark Wheeller's play. Tiu Theatre will tour schwls in Scotland for eight weeks in Autumn term 2025 with a Scottish cast, and London schools lor six weeks in Spring 2026 with a locally-based east, alongside a commercial tour across England which Tiu will org8nis8 th8ms81ves, offering an option of drama or drug education workshops to follow performances. In Spring 2026 our second TIE tour in Northern Ireland will also take place over approximately two weeks with Ever Unique PrcKJuetions. The Tiu Theatre Scottish and English filmed productions will also ￿rntinUe to be made available. with workshop resources included as a package lor teachers to use. We will continue to promote the publishèd play and providè additional support to schools studying it as a GCSE sèt tèxt as appiopriato. 4. Evaluation Middlesex University has applied for Phase 3 of the NIHR Innovation Fund to Reduce the Demand for Illicit Substances to Continue working with us to evaluate our mulli-cornponent programme, building on the outcomes of Phase 2 to consider adaptations needed for a universal programrne to be relevant, accessible and effective for more vulnerable pupils. If successful, the project will take place from February 2026 to April 2027. We will continue working with 13-15 y83r olds, this time in six sohools in Scotland with catchments in areas of higher deprivation, and six settings offering alternative provision to young people unable to access mainstream schools four Pupil Referral Units in London, one in Cumbria, and thè Social, Emotional and 88havioural Nèéds sètting in Moray, Seotland. Six control schools with similar demographics in th8 same local authorities lo the mainstream schools in Scotland will be included, continuing with their regular provision during the evaluation year, and being offered the DSMF programme the following year. The evaluation will include hea￿h economics as in Phase 2. S. Youth Engagement Our school-based YA programrne will continue to be offered to schwls as part of our core programme. and our Staying Safe module will remain available as a skills option for Duke ol Edinburgh IDofEI candidates on the DofE website, now free ol charge. We will continue work on the pilot of the Police Scotland cornmissioned programme for Police Scotland Youth Volunteers in the Grampian region with a view to wider roll out. We plan to pilot an app for young people this year providing easy access to sources ol further informatic>n and support. This will replace the cards we CLJrrently provide after workshop5 and play perforrnances, and create a more flexible and accessible option, which will ieduce both costs and environmental impact. We will also consider how to take forward the ideas generated by the 'Next Gen idealhon, in sumrner 2025, lor which we were offered pro bono follow up support by some of the participants. This includes exploring the launch of a TikTok channel with brief safety tips for young people given by our drug educaiors. Page 18 THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 6. R¢$our¢¢$ and $taff Following the resignation of our Drug Education Coordinator for Scotland, we wll reappoint to this role with an additional day10.6FTEI in order to respond to increased demand created by the expansion in commissioned work this academic year. It will remain a one-year fixed tem ￿St, however, while we develop a more stabl8 funding b8se. The capacity and workforce review commissioned by the Board following the Ideathon exerase with the Benefact Group has led to a newly created Head of Business and Organisational Development 10.6FTEI, which when filled Iin Spring 20261 is expected to bring greater commercial and strategic focus on organisational development and capacity building as well a5 diversifying income. The recruitment of a full time Operations Coordinator lin early Autumn 20251 prompled by this review, will help add much- needed resources on key areas of business support. These roles and the additional responsibilities given to some of the drug education delivery teatn, will 811 help to ensure that DSMF rem8ins a well- managed and successful charity with a clear strategic vision as we grow. General adminisirative tasks will also be undertaken on a voluntary, ad hoc basis by a current staff tT18mbgr when she stands down from her current wntraoted role 10.2FTEI, when this b8ootMes absorb8d into the role of the Operations Coordinator. 7. Finance, fundraising and income generation Our Funding and Income Generation strategy will be reviewed, updated and refreshed following the appointmÈnt of our Hèad of Businegs and Organisational Development, with a focus on Continuing to maximise income from different streams. exploring inwme generation opportunities. and further strengthening a sustainable financial model lor the Foundation. Diversifying income sources in Scotland will be priority, which are currently heavily dependent on local authority funding which can be vulnerable to budget cuts. We will also explore funding opportunrties In Northern Ireland In order to develop OLJr work there. Our workplace programme wll be a priority, enabling us to develop a sustainable commercial income stream, and during the year we will be making preparations in anticipation of the need to set up a trading subsidiary and to become VAT registered, in case this income streatm reaches the limit that requires this. Our Corporate and Community Fundraiser will continue lo work hard to develop our corporate engagement and longer-lerm partnerships with organisations, as well as increasing our income from oomtnunity funding, including supporting our challenge event places, launching a new regular donor scheme and our mernory giving page, and planning a legacy giving campaign. We will also be working to increase the number ol schocils undertaking fundraising for us, and to continue to deepen Ciur Stewardship with individual supporter5. We will also continue to work with an external fundraising to pply for suitsble grant funding to cover the costs of the play tOUlS and for a base of Gorg funding. Page 19 THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 8. National a¢tivity We have been invited to apply for funding to enable us to further develop and Drug Education Forum and increase the scope ol support it provides. If successful, alongside its regular lermly events this would Include training events provided by member organisations, terrnly webinars focused on a priority topic, and a monthly podcast programme. It would 8180 8nabl8 us to develop the digital presence and resources provided to its community. Our Director will continue lo be an a¢live rnember of the ACMD, to chair the Drugs on Social Media worf(ing group, and to respond to opportunities to contribute to discussion and speak nalionally. Strueturè, govèmane• and manag•mènt Governing ￿￿Ument The charity is controlled by its governing document, the Memorandum and Articles ol Association, and Constitutes a company limited by guarantee, as defined by the Companies Act 2006. The liability of each member of the cornpany. in the event of its winding up, is limited to £10. The Directors of the company are also the charity trustees for the purpose of charity law. Under the Articlos of tho company the Charity is managed by thè Board of DiiÈetors. We are registered with the Office of the Scottish Charity Regulator in additDn to the Charity Commission of England and Wales. We have explored charity registralion in Northern Ireland in response tothe development of ourcontacts and work there. Following guidance from the Charity Cotnrni55ion lor Northern Ireland we have 'expressed our intent, and may be invited to register fully at some point in the future. Recrultment and appointment of new trustees Two trustees, Nick Martin and Tim Spargo-mabbs, retired by rotation and were reappointed during this period. In accordance with the Articles of Association, one third of the trustees must retire at the annual general tll88ting. Suja Chacko and Olivia Masih will r8tir8 by rotation and are eligible for reappointment. The two Founder Trustees and the Chair have served more than 11 years as trustees. and the Vice- Chair has been a trustee for nearfy 10 years. Due to the tragic events leading up to the setting up of the Foundation, it has been irnportant to maintain stability alongside clgar strategic18adership and prudent stewardship. There has been refreshing of the Board over the years, and new board members have joined, especially with the appointment ol a trustee with comrnercial experience this year. Since the last seven years, the Fc>undation has been evaluating board effectiveness and reflecting on individual trustee contributions with the Chair givinglreceiving feedback. The board meetings and working groups encourage active trustee contributions and different perspectives, which in addition to the skills audits which have been carried out since 2015, enable the board to assess where the strengths and gaps are, and to have the range of expertise needed. Page 20 THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Risk management The Board is aware of its responsibilities to identify and review the major risks to which the organisation is exposed and lo implement systems lo tnitig8le those risk5. These include governan￿ and leadership, operational and financial risks, external risks, including reputational damage, compliance risks as well as risks associated with projects and partnerships. A risk assessment and management register is ieviewed and updated on an ongoing basis by the Board. A Section 11 Safeguarding Review, initially undertaken in September 2020, has been reviewed annually each year. most recently in July 2025. A crisis management plan is in pla￿ to ensure the charity is sufficiently prepared should a crisis occur. Risk asse85tnents are carried out for all operational activib.es in schoo15 and other Settings, online and in person. Policies are reviewed and updated regularly as required, a5 part of an established annual programme. Govarnanca During 2024-25 trustees have continued to focus on ensuring the effective governan￿ of the Foundation, especially this year in the light ol our launch of our base in Sctstland and start of work in Northern Ireland. The Board has maintained its pattern of meeting six times during the year ahead, in addition to meeting for training and for strategic planning. Organisational strudure The Board is responsible for the overall direction and strategic development of the DSM Foundation. The Board has approved Terms of Reference for its operation, which sets out the authority and responsibilities of the Board, its objectives and its main duties. It also details the delegation of the Board of Trustees. powers to'le8d trustg95' for certain functions and clarifies which decisions rgquire full Board approval. The Resources & Governance sub-committee meeis regularly lo discuss fi'nances, the funding strategy, capacity planning and the effectiveness of controls and risk management. The role of Company Séerotary is incorporat8d into thè r8sponsibilitiÈs of thè Héad of Operations. Trustee board meetings are held on a￿ernate tnonths to discuss major opgralional and strategic issues facing the charity. The Board reviewed the three-year strategic plan 2024 to 2027 in July 2025. which has been translated into a more detailed operational plan. Page 21 THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 R•$our¢•$ and $taff Thè Board ¢ontinuès to source and dèploy resourcas for Carrying out th& DSM Foundati(>n's ¢harrtable activities lor public benefit. There are now eight paid employees.. a full lime Director., a Head of Operations10.8FTEI and Head ol Education and Engagement10.8FTEI who work with the Director as a Senior Leadership Team., a Bookings Co-ordinator115 hours plw 43 weeks pla which was changed to 0.48FTE during the yearl., a Corporate and Community Fundraiser10.6FTEI,' a Communications and Digital Content Coordinator10.6FTE which changed lo 0.44FTE during the yearl, a Drug Education Coordinator IScotlandl10.4FTEI, and a Bookings and Events Coordinator10.5FTEI. In addition to this, an HR and Finance Officer and Projects Coordinator both work approximately 0.2FTE on a flexible Contracted, hourly paid basis. Drug education is delivered by a team of six drug educators on a sessional, hourly basis, one of these as a volunteer, plus the Director and Head of Education and Engagement as part of their salaried roles. Various additional tasks are carried out by regular, long- standing volunteers. The Management Accountancy Support role continues to work with the Treasurer and the Head of Operations to support the day-to-day book-keeping functions and the monthly reporting to Trustees. Induc¢ion and training of trustees Trustees are appointed for the skills and experience that they bring and their ability to assist the DSM Foundation in meeting its charitable objectives and an induction plan is in place for all new trustees, drawing on resources from the Charity Commission as well as information specific to the Foundation. Every Board meeting has sector updat8s as appropriate, to brief trustees on developrM8nts in the charity sector, and trustees update themselves through attending webinars and undertaking wider reading. An annual training session is delivered to trustees based on identified priorities. Page 22 THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 Statement of Trustees. Responsibilities The members (who are also the directois of The Daniel Spargo-mabbs Foundation for the purposes of company lawl are responsible for preparing the members. report and the financial staternents in accordance with the United Kingdom Accounling Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regLJlations. Company law requires the members to prepare financial statements for each financial year. Under company law the rllerllbers must not approve the financial staterllents unless they are satisfied that they give a true and fair view Of the state ol affairs ol the charitable company and ol its incoming resources and application of resources, including its income and expenditure, lor that period. In preparing these financial stslemgnls. the members ar8 requirgd lo.. select suitable accounting policies and apply them consistently., observe the methods and principles in the Charities SORP., make judgements and estimates that are reasonable and prudent., state whether applicable UK Accounting Standards have been followed. Subject to any material departures disclosed and explained in the financial statements,. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that thè eh8rit8ble company will Continuè in business. The members are responsible for keeping adequate acoounling records that are sufficient to show and explain the charitable companys transactions and disclose wf(h reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Cornpan18s Act 2006. They ar8 also responsible foi safeguarding the 3ss8ts of the Charitable cornpany and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The annual report was approved by the members of the charity on 27 January 2026 and signed on its behalf by". Dr S M Chacko (Chairl Trustee Page 23 THE DANIEL SPARGO-MABBS FOUNDATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE DANIEL SPARGO-MABBS FOUNDATION I report to the charity trustees on my exarnination of the accounts tsf the charity for the year ended 31 August 2025 which a￿ set out on pages 26 10 43. Respective responsibilitie5 of rnembers and examiner As the ch8rity's trust8es of The Daniel Spargo-mabbs Foundation land also It5 directoKs for the PUIP05es Df cornpany lawl you are re5pon5ible for the preparatlDn ol the accounts in accordanc? wth the r8quir8m8nt5 ofthe CompaTri85 Act 20D61'th8 2006 ACVI. Having satisfied myself that the accounts of The Daniel Spargo-Mabb5 Foundation are not requlred tD be audited under Port16 of the 2006 AGtand are eligiblefor independentexaminatiDn, I report in resp8Ct of my examination of your charity's accounts as carlled out undersectlon 145 of the Charities Act 2011 I'th8 2011 Act'l. In carrying out my exarnination I hzv& follow8d the Directions givell by the Charity Cornmission under seCt￿n 14515llbl Df the 2011 ACL Indèpendent examineT'5 Statetnent Since The Daniel Spargo-mabbs Foundatlon's gross Income exceeded £250,000 your examiner must be a tnember of a body listed in sectiDn 145 of the 2011 Ad. I confitrn that l am qualified io undertak8 the examinati￿ ber2use l am a member of th8 In5titut8 of Chartered Accountan15 in England and Wales, which is one of the listed l￿dI&s. I hav8 CDmpleted my 8xamination. I confirm that no m8tters have come to my att8ntion in connEGknon with the èxamination giving me cause to believe.. 1. accountlng records wer8 not kept in respect of The Daniel Spargo-mabbs Foundation as requir8d by section 386 of the 2006 Act., ( 2. the accounts do not accord with those records., or 3. the a¢counts do not Comply with the accounting requirements ol sectson 396 of the 2006 Act other than any requiretnent that the accounts gSve a'true and falrvSeW whlch is not a matter consid8red 8s part of an independent ex8mination', or 4. the accounts have not been prppaied in accordance wlth the methDds and principles of the Statement of Recommended Practice for accounting and reporting by charities lapplicable io charities preparing their awounts in ac¢ordan¢e with th8 Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211. I have nD GDncerns antj have cotne asr05s no other matters in connection with Ihe examination to which att8nlion Should ba drawn in this r8POrt in ord8r to enablp a proper understanding of the acc ts lo b8 r8ach8d. ordA 8i-8oarnah For and on behalf of Shaw Gibbs Limited Salatin House 19 Cedar Road Suiton Surrey SM2 5DA Date.. Page 24 THE DANIEL SPARGO-MABBS FOUNDATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025 {Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Total 2025 Total 2024 Unrestricted Restricted Note Income and Endowments from: Donations Income from fundraising Investment incom& 120.126 39.261 2,291 293,634 21,475 413,760 60,736 2,291 350,053 8,579 2,404 Total income 161.678 315,109 476,787 361,036 Expènditurè on.. Raising funds Charitable activities Support and govemance oosts 28,910 59.749 3,900 132,559 32,810 192,308 702 199.348 29.236 149,111 178,347 211,671 Total expenditure 117,895 285,570 403,465 411,721 Nel incomellexpenditurel 43,783 29,539 73,322 50,685 Nel movement in funds 43,783 29,539 73,322 150,6851 Reconciliation of funds Total funds brought forward 137,364 60,696 198,060 248,745 Tot81 funds carried forward 16 181,147 90,235 271,382 198,060 l of th8 charitys aCtiv￿.￿S d8riv8 from continuing operations. Page 25 THE DANIEL SPARGO-MABBS FOUNDATION {REGISTRATION NUMBER.. 08863937) BALANCE SHEET AS AT 31 AUGUST 2025 2025 2024 Notè Fixed assets Tangible assets 12 12 143 Current assets Receivables Cash at bank and in hand 13 77,255 295,461 372,716 28,232 177,466 205,698 Payables.. Amounts falling due within one year 14 101,346 7,781 Nèt current assets 271,370 197,917 Net assets 271,382 198,060 Funds of th• eharity.. Restricted funds 90,235 60,696 Unresiricted funds 181,147 137,364 Total funds 16 271,382 198,060 For the financial year ending 31 August 2025 the charity was entitled to exemption from audit under section 477 of th8 Cotnpanies Act 2006. The members have not required the company lo obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006. The trustèès acknowledgè their responsibilities for.. ensuring that the ch8ritsble company keeps accounting records that oomply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. ThesÈ aeeounts hava bèèn preparèd in accordanca with thè provisions applicablè to charitable companies subject to the small cornpanies regime. The financial statements on pages 25 to 42 were approved by the members, and authorised for issue on 27January 2026 and signed on their behalf by.. N S Martin (Treasurer) Trustee T D Spargo-mabbs Trustee Page 26 THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 1. CHARITY STATUS The Daniel Spargo-mabbs Foundation (the 'charrty'l is limited by guarantee, incorporated in England and Wales, and consequently does not have share capitsl. Each of the members is liable to contribute an atnount not exceeding £10 towards the assets of the charity in the event of liquidation. The address of the registered office is given on page 1. The nature of the charity s operations and its principal activities are set out in the Report of the Trustees on page 2. 2. ACCOUNTING POLICIES The principal a¢¢ounling poli¢ies applied in the preparation of these financial statements are sel out below. These policies have been consistently applied to all the years presented, unless otherwise stated. Going concern The Trustees have assessed whether the use of the going concern basis is appropriate and have considered possible ev8nts or conditions that might cast significant doubt on th8 ability of th8 charitabla oompany to continue as 8 going concern. The Trustees have made this assessment for a period of at least one year from the date of the approval of these financial statements. The charitable cornpany's ability to continLJe as a going concern is dependent on its success in raising funds from corporate and family trusts, public aLrthoritiÈs and donations, nonè of which can bé guaranteed. Tha TrustèÈs remain in regular contact with sponsors to secure ongoing financial support for the charity's operations going forward and are exploring alternative ways to raise funds. The Trustees have determined there are no tnateiial uncertainties 3S to the chaiitable cornpany's ability to continue 8s a going concern in th8 foreseeable future and therefore believe it remains appropriate to prepare the fin8nci81 ststernents on a going concern basis. Statement of compliance The Iinanoial statements have been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities.. Statement ol Recommended Practice applicable to charities preparing their accounts in accordants with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191,. Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic ol Ireland,. They also comply with the Companies Act 2006 and the Charities Act 2011. Basis of preparation The Daniel Spargo-mabbs Foundalion meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cc)st or transaction value unless otherwise stated in the relevant accounting policy notes. The financial statements have been prepared under the historical cost convention. The functional currency of the charity is considered lo be pounds sterling 1£) because that is the currency ol the primary economic environment in which the charity operates. The financial statements are piesented in pounds sterling 1£). Page 27 THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Disclosure exemptions The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,: . the requirements of Section 7 Statement of Cash Flows. Income and endowments The principal policies on inwrne and endowrnents are gs follows.. Donations and legacies- Donations and legacies are credited in the year in which they are receivable. Grant income- Income frotn government and other grants, whether'capital, grants or'revenue, grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Where grant income is rewarded specifically to coverexpenditure of a future accounting period, then the grant income is defe￿ed to thal future period on Ihe balance sheet as deferred income. Interest receivable- Interest is Credited in the year in which il is received. Gift ald Incoming resources from tax reclaims are included in the Statement of Financial Activities at the same time as the gift to which they relate Expenditure Expenditure is recognised as soon as there is a legal or constructive obligation committing the charitable company to that expenditure, it is probable that a transfer of economic benefits wll be required in setuement 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 costs related lo 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_ Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. Allo¢ation of Support ¢o$ts Support costs are those functions th8185SlSt the work of the charitable cornpany bul do not direolly undertake charitable activities. Support costs include staff costs. insurance, postage, stationery and office expenses, professional fees, fundraising expenses, website and publicity costs, books and publications, bank oharges, cormputer and internet expenses, travel and subsistence, stsff training costs. rent and depreciation costs, which support the charitable company's projects and acts'vities. These costs have been split be￿een restricted and unrestricted funds based on staff lime. Page 28 THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Taxation As a charitable company, The Daniel Spargo-mabbs Foundation is exernpt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 256 01 the Taxation of Chargeable Gains Act 1992 to the extent that these are appli8d to its charitable objects. No tax charg8s have arisen in the charitable company. Thè charitablè company is not règistèr￿ for VAT and accordingly axpènditurè includès VAT whar8 appropriate. Fund accounting The funds held by the eh8rit8ble company fall into the following categories.. Unresiricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. D8sign3ted funds ar8 unr8Strict8d funds which hav8 be8n 58t asid8 by the trust88s for a particular purpose_ However, this would not then prevent the trustees subsequently reallocating these sums for other uses, or returning them to unrestricted funds. Restricted funds can only be used for particular restricted purposes within the objects of the charitable company. Restrictions arise when specrfied by the donor or when funds are raised for particular rèstrictèd purposos. Further explanation of the nature and purpose of each fund is included in the notes to the financial 518temenls. Tangible fixed assets Tangible fixed assets are stated in the balance sheet al cosl, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost ol tangible fixed assets includes directly attribut8bl8 incrernental Gosts incurred in their aoquisition and instsllation. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.. Asset class Furniture and equipment reciation method and rate 25°k on cosl Depieeiation on fLJrniture and equipment is Charged at 250A on eost, with tt)e exception of play equipment which is depreciated at 50Yo on cost, due to heavy usage. Receivables Rèceivablès ale recognised initially at the transaction price. They are subsequently measured at amortlsed oost, less provision for irnpairment. A provision for the impairment of receivables is established when there is objective evidence that ihe charitsble company will not be able to collect all amounts due according to the original tems of the debt. Cash and cash equivalents Cash and cash equivalents comprise cash at bank. Page 29 THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Payable5 Payables are recognised where the charitable company has a present obligation resulting frorn a past event that will probably result in the transfer of funds to a third party and the amount due tc> settle the obligation can be rneasured or estimated reliably. Payables and provisions ale normally recognised at their settlernent amount after allowing for any trade discounts due. Pension costs an(1 other post-retirement benefits The charitable company op8r818s a defined wntribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. 3. INCOME FROM DONATIONS Total 2025 Unrestrlcted Restrlcted Donations 54,792 185,342 240,134 Grants Royalty receivable Gift aid Oiher income 49,332 1,102 6,581 8,319 120,126 106,549 155,881 1,102 6,581 10,062 413,760 1,743 293,634 Total 2024 Unrestricted Restricted Donations 168,140 47,543 215.683 Grants Royalty receivable Gift aid other inwme 115,502 115.502 561 9,242 9.065 350,053 561 9,242 9.065 187,008 163,045 Page 30 THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 4. INCOME FROM FUNDRAISING Total 2025 Unrestricted Restricted Fundraising events 39,261 21,475 60,736 Total 2024 Unrestricted Restricted Fundraising events 8,579 8,579 5. INVESTMENT INCOME Total 2025 Totsl 2024 Deposit account interest 2,291 2,404 6. EXPENDITURE ON RAISING FUNDS Total 2025 Total 2024 Unrestricted Restricted Fundraising expenses Wages and salaries 6,673 22.237 28,910 3,900 10,573 22,237 32,810 702 3,900 702 Page 31 THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 7. CHARITABLE ACTIVITIES COSTS Unrestrictgd Restrided Total 2025 Training costs Drug education forum costs Performance and production - play Royalty payabl8 Film production Wages and salaries 72 17,418 581 101,746 655 12,159 17,490 581 121,430 3,171 19,684 2,516 112,1591 49,636 49,636 192.308 132559 Unr•$tri¢t•d R¢$tri¢t•d Total 2024 Training costs Projects Performance and pr(xlu¢lion - play Co-ordination and other costs Royalty payable Film production 242 953 60,053 4,200 2,941 10,268 78,657 12,169 56,372 52,150 12,411 57,325 112,203 4,200 2,941 10,268 199,348 120,691 Page 32 THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 8. SUPPORT AND GOVERNANCE COSTS Totsl 2025 Unrestricted Restricted Support costs.. Wages and salaries Social security Pensions Rent Staff training Other staff costs Bank charges Insurance Gomputer and internet expenses Sundry expenses Posiage, stationery and office expenses Books and publications Travél and subsisténcè Depieciation furniture and equipment Telephone Professional fees Overheads reeovered 10,641 16,696 3,695 6,548 4,170 1,630 939 1,653 5.769 215 2,401 2.533 2.606 131 543 872 34,612 26,430 103,402 114,043 16,6 3,695 6,548 4.170 1,630 944 1,653 9.370 215 2,539 2.533 8.519 131 543 2,312 3.601 138 5,913 1,440 34,612 149,111 175,541 Gov•rnanc• costs Independent examiner's fee 2,806 29,236 2,806 178,347 149,111 Page 33 THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Total 2024 Unrestricted Restricted Support costs.. Wages and salaries Social security Pensions Rent Staff training Other staff costs Bank charges Insurance Gomputer and internet expenses Sundry expenses Posiage, stationery and office expenses Website and publicity Books and publications Travel and subsistence Depreciation furniture and equipment Telephone Professional fees Overheads recovered 54,911 3,238 3,213 5,211 156 1,451 824 1,551 1.166 4,935 2,187 802 3.300 3,240 332 153 5,400 12,331 79,739 106,546 161,457 3,238 3,213 5,211 656 1,451 824 1,551 2.148 4,935 2,187 802 3.300 9,140 332 210 8,388 500 982 5,900 57 2,988 12,331 129,304 209,043 Governance costs Independent examiner's fee 2,628 2,628 82.367 129.304 211.671 Page 34 THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 9. TRUSTEES. REMUNERATION AND BENEFITS There were no trustees. remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024. Trustees. 8xpen58S There were no tru5tees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024. 10. STAFF COSTS 2025 2024 Wages and s818ries Social security Pensions 185.916 16,696 3,695 206,307 161.457 3,238 3,213 167,908 The monthly 8ver8ge nurnber of persons ernployed by the charity during the year was as follows., 2025 No 2024 No Charitable activities Support & governance Fundraising No employee received emoluments of more than £60,000 during the current or previous years. Page 35 THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES UnrestrScted Restrlcted Total 2024 Notè Ineome and Endowments from.. Donations and legacies Incorne frorll fundraising Investment income 187,008 8,579 2,404 163,045 350,053 8,579 2,404 Total incorne 197,991 163,045 361,036 Expenditure on= Raising funds Charitable activities Support and governance costs 702 78,657 82,367 702 199,348 211,671 120,691 129,304 Total expenditure 161,7261 {249,9951 86,950 1411,721) 50,685 Net incomellexpenditurel 36,265 Net movement in funds 36,265 186,9501 150,6851 Reconciliation of funds Total funds broLJght forward 101 099 147 646 248 745 Tot81 funds carried forw8rd 16 137.364 60.696 198.060 Page 36 THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 12. TANGIBLE FIXED ASSETS Furniture and equipment Cost Al 1 September 2024 and 31 August 2025 5,263 Depreciation At 1 September 2024 Chargg for the year 5,120 131 At 31 August 2025 5,251 Net book value At 31 August 2025 12 At 31 ALJgust 2024 143 13. RECEIVABLES.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Donations receivable Grants receivable Other debtors 1,735 5,356 50,845 24,675 22,876 77,255 28,232 14. PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade payables Other taxation and social securty Other creditors Accruals and deferred income 9,019 1,119 3,452 2,257 1,075 1,037 87,800 3,368 101,346 7,781 Page 37 THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 15. ANALYSIS OF NET ASSETS BETWEEN FUNDS Total funds at 31 Aug 2025 Analysis of net a55ets between fund$ Tangible fixed assets Current assets Current liabilities General Designated Restricted 12 63,174 116.9141 12 372,716 1101.3461 134,861 174,681 84,4321 Total net assets 46,272 134,861 90,249 271,382 Total funds at 31 Aug 2024 General Designated Restricted Tangible fixed assets Current 8558ts Current liabilities 143 20,811 7,781 143 205,699 7,781 124,191 60,697 Totsl nèt assats 13.173 124,191 60,697 198.061 Page 38 THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 16. MOVEMENT IN FUNDS Balance at 1Sep24 Ineomlng Resources resou￿e5 expended Balance at 31 Aug 25 Transfers Unrestricted Gongral General fund 13,173 161,678 1117,8951 110,6701 46,286 Designated Operational reserve ILYM play funds 104,191 20,000 124,191 10,670 114.861 20,000 134.861 10,670 Totsl unrestricted 137,364 161,678 117,895 181,147 Restricted Play fund5 Loc81 governm8nt fLJnds Community funds Salary funds NIHR fvnds 230 10.000 50,466 60,665 97.502 104,897 50,845 1,200 160,6651 177,8751 194,9851 150,8451 1,200 230 29.627 60,378 Total restricted 60,696 315,109 285,570 90,235 Total funds 198,060 476,787 403,465 271,382 Page 39 THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Balance at 1Sep23 Incoming Re50urc85 resources expended Balance at 31 Aug 24 Transfers Unrestricted Genèral General fund 3,717 197,991 1161,7261 126,8091 13,173 Deslgnated Operational reserve ILYM play funds 97,382 6,809 20,000 26,809 104,191 20,000 124,191 97,382 Total unrestricted 101,099 197,991 161,726 137,364 Restrlcted Play funds Local government funds Community funds Salary funds NIHR funds 7,730 27,654 54.772 10,900 46,357 98.011 1,200 6,577 111,9001 169,0111 1103.8161 11,2001 64,068 16,5001 5,000 1,499 230 10,000 50,466 57,490 Total restricted 147,646 163,045 249,995 60,696 Total funds 248,745 361,036 411,721 198.060 Page 40 THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Details of the unreslricled designated funds arg 8s follows.. The operational reserves represent amounts set aside sufficient to meet six rnonths operational expenditure. The ILYM play funds represent donations towards the Foundation's Theatre in Education programme. Details of the restricted funds are as follows.. The play funds represent donations lowards Ihe Foundation's Theatre in Education programme. The local government fund5 represent donations from Local Authorities towards the delivery of the Foundation's Drug and Alcohol Education programmè. The community funds represent donations from 10081 trust funds and organis81ions towards the delivery of the Foundation's Drug and Alcohol Education programme. The NIHR funds represent a Department ol Health and Social Care grant towards part 1 of an Innovation Fund research project. The salary funds represent donations received to support the salaries of employees of the Foundation. 17. OBLIGATIONS UNDER LEASES Oparating loasa eommitm&nts Totsl future minimum lease payments under non-cancellable operating le8ses are 85 follows.. 2025 2024 Land and buildings Within on8 y8ar 750 The amount of ntsn-cancellable operating lease payments recognised as an expense during the year was £6,54812024.. £5,211). Page 41 THE DANIEL SPARGO-MABBS FOUNDATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 18. PENSION SCHEME Defined contribution pension scheme The charitable company contributes lo a defined contribution pension scheme for its employees. The pension cost charge for the period represents contributions payable by the charitable company to the respective scherne and amounted to £3,69512024.. £3.2131. At the year end contributions totalling £1,075 12024.. £1,037) were payable to the scheme and are included in other payables. 19. REL4TED PARfY TRANSACTIONS Fiona Sp8rgo-Mabbs is related to two trustees. The two family member trustees have no involvement in decisions relating to the day-lo-day performance management or HR matters relating lo the Director. Pric>r consent of the Charity Commission had been obtained for the original appointment ol Fiona Spargo-mabbs to this role. During the year, Fiona Spargo-mabbs received remuneration lin¢luding employerfs pension contributions) of £47,62212024.' £46.6851. The total amount of donations without conditions received by the charitable company from the trustees during the y88r was £7,65612024.. £11,795). Page 42