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Registered number: 09155768 EAST ANGLIA'S CHILDREN'S HOSPICES (TRADING) LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
EAST ANGLIA'S CHILDREN'S HOSPICES (TRADING) LIMITED REGISTERED NUMBER: 09155768 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks | 4 | 79,604 |  | 50,651 |
Debtors: amounts falling due within one year | 5 | 18,204 |  | 1,050 |
Cash at bank and in hand |  | 5,867 |  | 124,228 |
|  | 103,675 |  | 175,929 |
Creditors: amounts falling due within one year | 6 | (103,674) |  | (175,928) |
Net current assets |  |  | 1 |  | 1
Total assets less current liabilities |  |  | 1 |  | 1
Net assets |  |  | 1 |  | 1
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 1 |  | 1
|  |  | 1 |  | 1
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 July 2025.
B McLean
Director
The notes on pages 2 to 5 form part of these financial statements. Page 1
EAST ANGLIA'S CHILDREN'S HOSPICES (TRADING) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
East Anglia's Chrildren's Hospices (Trading) Limited is a private company limited by shares incorporated in England and Wales. The registered office is East Anglia's Children's Hospice Milton Church Lane, Milton, Cambridge CB24 6AB. The principal activity of the company is to predominatly sell new goods via the parent charity's (East Anglia's Children's Hospices) charity shops. In the year ended 31 March 2025, the company has also setup a cafe at one of its charity shop locations. The company gift aids all of its profits to to the parent charity under the deed of covenant it has in place. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The Directors assess whether the use of going concern is appropriate ie whether there are any material uncertainties related to events or conditions that may cast doubt on the ability of the Company to continue as a going concern. The Directors make this assessment in respect of a period of at least one year from the date of approval of the financial statements. The company generated a profit of £298,235 (2024: £180,315) before the Deed of Covenant payment for the year ended 31 March 2025. On this basis the directors consider that there are no material uncertainties about EACH (Trading) Limited's ability to continue as a going concern for a period of at least 12 months from the date of signing these accounts. In making this assessment, the Directors have also reviewed the budget, forecast and cashflow for a period of at least 12 months from the date of signing these accounts. Page 2
EAST ANGLIA'S CHILDREN'S HOSPICES (TRADING) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Turnover from the sale of christmas cards and new goods via its charity shops, cafe or online presence is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Licence income (Lottery) The Parent Charity (East Anglia's Children's Hospices) runs a weekly lottery in association with Local Hospice Lottery. Under the Lottery Agreement in-place between East Anglia's Chilren's Hospices, East Anglia's Children's Hospices (Trading) and Local Hospice Lottery Ltd, East Anglia's Children's Hospices (Trading) are entitled to receive a fee in consideration for the licence of the charity's name and logo. This licence fee is recognised on an ongoing basis over the duration of the Lottery Agreement. Sponsorship Income Turnover from sponsorships are recognised once sponsor agreements are agreed between the sponsor and East Anglia's Children's Hospices (Trading). The income derived from these agreements is recognised over the duration of the sponsorship term.
| 2.4 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 3
EAST ANGLIA'S CHILDREN'S HOSPICES (TRADING) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.8 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting periood for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.
| 2.9 | Deed of Covenant
Profits made by East Anglia's Children's Hospices (Trading) Limited are donated to the parent charity, East Anglia's Children's Hospice under a Deed of Covenant and accrued in the financial statements as at year end date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
4. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Café | 753 | -
| Christmas cards and new goods | 78,851 | 50,651
|  | 79,604 | 50,651
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EAST ANGLIA'S CHILDREN'S HOSPICES (TRADING) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 11,600 | 1,050
| Prepayments and accrued income | 6,604 | -
|  | 18,204 | 1,050
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 48,740 | 23,297
| Amounts owed to group undertakings | 54,934 | 151,881
| Accruals and deferred income | - | 750
|  | 103,674 | 175,928
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
8. | Related party transactions
| The Company has taken advantage of the exemption from the requirement to disclose transactions with wholly owned group companies as they are consolidated into the results of the parent company.
9. | Controlling party
The Company's immediate parent undertaking and ultimate controlling party is East Anglia's Children's Hospices a Company incorporated in England and Wales and a registered charity, number 1069284. East Anglia's Children's Hospices prepares consolidated financial statements and these can be obtained from Companies House or the Charities Commission.
10. | Auditors' information
The auditors' report on the financial statements for the year ended 31 March 2025 was unqualified. The audit report was signed on 15 July 2025 by Shaun Jordan ACA (Senior Statutory Auditor) on behalf of Price Bailey LLP.
Page 5