REGISTERED NUMBER: 04656756 (England and Wales)

Noah`s Ark Appeal Limited

Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

E A Hayward OBE

S Mainwaring

B Simmonds

L E Jones

Registered office:

Upper Ground Floor

Noah's Ark Children's Hospital For Wales

Heath Park

Cardiff

CF14 4XW

Registered number:

04656756 (England and Wales)

Auditors:

Menzies LLP, Statutory Auditors

5th Floor Hodge House

114-116 St Mary Street

Cardiff

CF10 1DY

Bankers:

HSBC

56 Queen Street

Cardiff

CF10 2PX

Fixed assets

Tangible assets

4

1,823

2,529

Current assets

Stocks

4,128

8,747

Debtors

5

28

93

Cash at bank and in hand

25,295

24,210

29,451

33,050

Creditors

Amounts falling due within one year

6

(22,589

)

(26,188

)

Net current assets

6,862

6,862

Total assets less current liabilities

8,685

9,391

Capital and reserves

Called up share capital

2

2

Retained earnings

7

8,683

9,389

8,685

9,391

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 November 2025 and were signed on its behalf by:

E A Hayward OBE - Director

B Simmonds - Director

L E Jones - Director

1.	Statutory information

Noah`s Ark Appeal Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

25% straight line on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	Employees and directors

The average number of employees during the year was NIL (2024 - NIL).

4.	Tangible fixed assets

Fixtures

and

fittings

£

Cost

At 1 April 2024

and 31 March 2025

2,823

Depreciation

At 1 April 2024

294

Charge for year

706

At 31 March 2025

1,000

Net book value

At 31 March 2025

1,823

At 31 March 2024

2,529

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

28

93

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

388

2,930

Amounts owed to group undertakings

17,426

18,608

Other creditors

4,775

4,650

22,589

26,188

7.

Reserves

Retained earnings

£

At 1 April 2024

9,389

Profit for the period

9,528

Gift Aid

(10,234)

At 31 March 2025

8,683

8.	Disclosure under Section 444(5B) of the Companies Act 2006

The Report of the Auditors was unqualified.

Clive Edwards (Senior Statutory Auditor)

for and on behalf of Menzies LLP, Statutory Auditors

9.	Related party disclosures

The company was under the control of the directors, as shown on the Company Information page, throughout the current year. EA Hayward is also chair of trustees of Noah's Ark Children's Hospital Charity, the controlling parent, while S Mainwaring is the Charity Director.

At the year-end, gift aid distributions of £10,234 (2024: £1,733) and management fees of £4,254 (2024: £16,875) were owed by Noah's Ark Appeal Limited to Noah's Ark Children's Hospital Charity. These have been paid within nine months of the period-end.

During the year-end, the company also paid £14,949 to Noah's Ark Children's Hospital Charity in relation to recharged expenses initially paid through the charity (2024: £10,856).

10.	Ultimate controlling party

The company is a 100% trading subsidiary of Noah's Ark Children's Hospital Charity (registered charity number 1069485) and, as such, this is the ultimate parent of the group.

The results of the limited company have been consolidated into the accounts of the charitable company's group.