REGISTERED COMPANY NUMBER: 04058774 (England and Wales)

REGISTERED CHARITY NUMBER: 1083024

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

WHOOPSADAISY BRIGHTON

Page

Report of the Trustees

1

to

10

Independent Examiner's Report

11

Statement of Financial Activities

12

Balance Sheet

13

to

14

Notes to the Financial Statements

15

to

21

The trustees who are also directors of the Charity for the purposes of the Companies Act 2006, present their report with the financial statements of the Charity for the year ended 31 December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Objectives are:

1. The relief of sickness, hardship and distress.

2. The preservation and protection of public health by educating the public and conducting research into the causes and prevention of cerebral palsy and publishing the results of such research.

3. To advance the education, training and rehabilitation of people suffering from cerebral palsy to enable them to gain paid employment and develop their potential as members of society.

The Charity was founded in 2000 to provide Conductive Education and therapy to children living with cerebral palsy and other motor disorders.

The principal activities are:

a) To develop and maintain a service providing conductive therapy and other support to children with cerebral palsy and other motor disorders so that they can develop, grow and learn, and live as independently as possible.

b) To provide access to Conductive Education in its fullest form for children with cerebral palsy and other motor disorders.

c) To advise and teach 'hands on' parents, carers, teachers and support assistants how to enable children with physical disabilities to access and navigate their environment more independently.

Significant activities

Whoopsadaisy aims to develop the independence, confidence and self-esteem of children who live with cerebral palsy and other motor disorders. We are the only charity in Brighton & Hove offering Conductive Education, a method of learning which builds on children's existing abilities and skills and helps to prepare them for tackling the challenges of everyday life more independently. Our Conductive Education programme is delivered alongside Occupational Therapy. We are committed to continue integrating other forms of therapies into our services.

Most of the children at Whoopsadaisy are affected by cerebral palsy. If a baby's brain is starved of oxygen during or prior to birth, the resulting brain damage can lead to motor impairment. This affects children's posture, co-ordination, balance and mobility, and the situation is often complicated by additional challenges such as speech, communication and special educational needs.

Whoopsadaisy also supports children with other medical conditions including Genetic Disorders such as Down's Syndrome, Spina Bifida and other motor impairments as Conductive Education can improve the development of children with these conditions.

Babies and young children attend Whoopsadaisy Under-fives sessions weekly or fortnightly throughout the academic year and are accompanied by their parent or carer. This enables the parents/carers to acquire new skills and form supportive friendships. Programmes are individually tailored to each child and can be repeated to help the child at home, thereby increasing the benefits from each session through repetition. It is crucial that the progress the children make is not lost once they start school, so we also run term-time sessions and Holiday Clubs for 5 to 12-year-olds who, thanks to our volunteers, attend on their own to help them develop their independence away from parents/carers. The Holiday Clubs also enable parents to take a break.

We continue to develop the inclusive youth programme which started in 2023. This project currently operates fortnightly offering inclusive activities specifically designed for young people aged 13 to 20 years. These activities are youth-led, chosen by the participants, and include a diverse range of indoor/outdoor sessions, trips, and workshops. Our primary objective is to implement sessions grounded in the Conductive Education approach, aiming to strengthen the inclusion of disabled young people in educational, social, and employment opportunities. In 2025, we took our teenager group out for a concert, ice skating, a ride on the i360 and a community meal, giving them the opportunity to apply the life skills they've learned in real-life settings outside of school, college and home.

Public benefit

The Trustees confirm that they have complied with the duty in section 17 (5) of the Charities Act 2011 to have due regard to the guidance published by the Charity Commission on public benefit when reviewing the Charity's main aims and objectives, and in planning future activities for the year. This they believe is demonstrated in the report.

Volunteers

Volunteers make an important contribution to our work, helping during the weekday sessions in term-time, and at our Holiday Clubs. They also help at social and fundraising events. All volunteers who work with children are DBS (Disclosure and Barring Service) checked and receive training relevant to their role. Whoopsadaisy continues to invest in training and mentoring of volunteers to ensure that they are confident and competent to support children with a range of needs and their families.

We work with local communities, colleges and universities providing students opportunities to gain work experience and participate in community projects.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Achievement and Performance

In 2025, we supported 61 children and young people with a range of physical disabilities. Of these, 31 were under 5, 24 were aged 5-12, and 6 were aged 13 and over. Across 42 weeks, we delivered 8-9 group sessions and 5 one to one sessions each week. Group sessions ran for up to two hours, while one to one sessions lasted one hour. In addition, we delivered two weeks of summer holiday club sessions. We are proud not only of the number of children and families supported, but also of our ongoing commitment to development and improvement, ensuring the long term success and sustainability of the organisation.

Goals & Growth Achievements

In 2025, our focus was on strengthening our integrated service delivery model to meet the increasingly complex and multiple needs of the children and families we support. We also prioritised the development of a five year strategy to ensure Whoopsadaisy is well prepared to grow sustainably.

Integrated Service Delivery

We continued to refine our service model by further integrating Occupational Therapy within our Conductive Education framework, enhancing overall child development. The needs of children with physical disabilities are becoming more diverse, with a wider range of conditions and challenges emerging.

Our long-term aim is to develop clear pathways for complementary therapies and additional support, ensuring our approach remains holistic and tailored to each individual child and young person. In 2025, we made significant progress by developing individual task series and clearly defined goals for every child and young person we support.

Enhanced Facilities and Resources

To respond more effectively to the evolving needs of the children and young people we support, we completed the development of a new sensory room and introduced the Sensory Profile 2 assessment method. This has enabled us to better support children with sensory seeking behaviours and deliver more personalised sessions.

We also invested in new equipment, including a hoist and Ambi-turn transfer aid, improving manual handling, safety, and accessibility. In addition, storage capacity was expanded to accommodate new equipment and resources.

Programme Development and Innovation

In summer 2025, Whoopsadaisy launched its first ever Inclusive Summer Holiday Club, marking a significant milestone in extending support to families during school holidays. Each session welcomed up to 10 children, including 4-6 children with additional needs who regularly attend Whoopsadaisy, alongside their siblings.

The Holiday Club provided a playful, inclusive environment where children could learn, develop, and have fun together, fully rooted in the principles of Conductive Education.

At Whoopsadaisy, supporting the whole family is our core value. Too often, family support focuses solely on parents, unintentionally overlooking siblings. We recognise that meaningful family support must include siblings in the everyday experiences, understanding, and activities of children with additional needs. The Inclusive Holiday Club was designed specifically to address this gap, ensuring siblings also feel connected, included, and supported.

0-5 Years Holiday Club: Specialist Support

We also engaged a Conductive Education Specialist from Hungary for a dedicated one-week summer programme. This provided essential continuity for babies and younger children, preventing regression and maintaining developmental progress during the long summer break.

Key Benefits of the programme were:

- Increased session availability and quality.

- Individualised support for each child.

- Reassurance for families relying on consistent intervention which is crucial in early years.

- On going peer to peer support for both children and parents.

- Exchange of knowledge and expertise between staff and enhanced support to parents.

Partnerships and Professional Engagement

We continue to place a strong emphasis on organisational learning and development. In 2025, we built connections with international Conductive Education and Occupational Therapy centres in Norway and Hungary, enabling us to share learning, exchange expertise, and adopt new perspectives.

We also established collaborative relationships with NHS Child Development Centre (CDC) teams and peer organisations, including Chailey Heritage School, Rainbow Centre, and CPotential. These partnerships have encouraged innovation, helping us to think creatively and develop new ideas to further enhance our service delivery.

Professional Development and Recognition

A key long term ambition for Whoopsadaisy is to establish a Conductive Education Training Programme, which will help us to address the ongoing national challenge of recruiting qualified Conductors. Through sustained effort and investment in training, we successfully achieved Affiliated Membership with the National Institute of Conductive Education (NICE) at Birmingham City University. In 2025, we were formally recognised as a registered Conductive Education Training Provider, in partnership with NICE as our Lead Conductor is a qualified Practice Tutor in Conductive Education.

During the year, our team attended a range of Conductive Education conferences across the UK, strengthening both our professional knowledge and sector networks.

We also began working with the School of Education, Sport and Health Sciences at the University of Brighton to develop a student placement programme for Occupational Therapy students, supporting the next generation of professionals while strengthening our future workforce pipeline.

Children's Progress

Total number of children and young people we supported in 2025 = 61

Under 5s programme = 31

5-12 years programme = 24

Youth programme = 6

Total sessions offered/ran in 2025 = 388

January - Easter 2025 = 118

Summer term 2025 = 112

Autumn - Christmas 2025 = 131

Holiday clubs - 27

Children's Progress and Achievements

Children with Cerebral Palsy:

Children are showing clear improvements in postural control, balance, and functional mobility. Many are making progress with transitions, walking practice, and independent movement within their environment. Enhanced bilateral hand use and motor planning are supporting greater independence in daily activities such as play, dressing, and feeding. Confidence, perseverance with tasks, and social participation continue to strengthen in many children.

Children with Genetic Disorders:

Consistent developmental progress is evident across communication, social interaction, and purposeful engagement. Improvements in body awareness, core strength, and sensory processing are supporting participation in interactive play, 'switch toys', and daily routines. Growing strength, coordination, and early self-care skills are enabling increased independence and active involvement in family life.

Children with Down's Syndrome:

Children are demonstrating increased confidence in communication, both verbally and through Makaton, alongside improvements in attention, listening, and routine following. Enhanced postural stability, strength, and endurance are supporting progress in mobility, stair navigation, and personal care tasks such as eating and toileting. Many children are engaging more successfully in structured and tabletop activities, showing improved concentration and self-confidence.

Children with Spina Bifida:

Growing independence is evident in mobility, self-management, and everyday practical tasks. Improvements in core strength, stability, and overall body strength are supporting transfers, transitions, and effective use of walking aids where appropriate. Increased lower limb strength, endurance, and coordination are enabling fuller participation in physical activities, daily routines, and community life.

Children with Other Motor Difficulties:

Children continue to make positive progress in coordination, balance, motor planning, and both gross and fine motor skills. Improved attention, problem-solving, and engagement are supporting more successful participation in play and structured activities. Confidence and independence are increasingly evident across a wide range of functional tasks and daily routines.

Family & Professional Support

In 2025, we attended various multi-disciplinary team (MDT) meetings and contributed to Education, Health & Care Plans (EHCPs) to advocate for the needs of the children and young people we work with. We also signposted families to relevant services as needed.

We continue to build and nurture a thriving Whoopsadaisy community and in 2025 we organised 2 coffee mornings, a summer party and a Christmas party for families, friends and volunteers to get together, socialise, make new friends and build a sense of belonging.

Monitoring, Evaluation and Parental Feedback

Our delivery and its development are guided by needs of the families we work with and the feedback they provide us with. In 2025, we engaged with parents through 1:1 consultations, conversations and discussions during sessions/events, questionnaires, and videos. Here are some examples of feedback we received:

"It is the only complete support environment both from a physical and social group we found. In my experience, Whoopsadaisy is a unique service for physical, social and mental health. I do wonder if some parents out there do not know or understand what Whoopsadaisy offers". HM's dad

"After almost 13 years, my daughter and I have certainty that Whoopsadaisy knows us and supports us 360 degrees and holds our hands through every challenge. I am hoping for Whoopsadaisy to be as strong as ever". IP's mum

"My son gets to learn/develop new skills/have fun and do exercises and I get a little respite and a coffee break". IP's mum

"My son gets to learn/develop new skills/have fun and do exercises and I get a little respite and a coffee break". DL's mum

"I think integrating Occupational Therapy with Conductive Education is fantastic and the multi-specialist approach really helps, especially as it's not something readily available with other therapies". A's mum

"Whoopsadaisy gives us hope and helps us to remain positive. It helps everyone including the siblings and we all enjoy coming to events". M's mum

Volunteers

Throughout 2025, we maintained an excellent team of volunteers who were dedicated to helping us achieve our goals. We worked with 62 volunteers, of whom 19 helped in sessions for two hours either weekly or fortnightly. Volunteers received training in basic principles of Conductive Education, Occupational Therapy, Safeguarding, First Aid, and a comprehensive induction.

A further 43 volunteers supported fundraising events averaging 3-4 hours each per event. The volunteers continue to play a crucial role in enabling Whoopsadaisy to provide high-quality group sessions and help immensely with fundraising. In return, our volunteer programme offers valuable work experience and community engagement to those who participate.

Below is the feedback from a volunteer who is about to embark on a degree in medicine.

"Volunteering at Whoopsadaisy means being part of something that is genuinely important for lots of children and their families. I enjoy being part of such a lovely team and meeting other volunteers from different backgrounds.

I think volunteering for Whoopsadaisy offered me an insight into not only the complexities that some children and families face, but also the opportunity to learn so much about cerebral palsy and related conditions.

I felt grateful to be shown how to use specialist equipment (wheelchairs, Ambi-turn and other walking aids) and felt that learning about manual handling has given me a great foundation of knowledge - especially as I hope to work in healthcare.

I really enjoyed seeing the children progress with challenging tasks/activities - it was really lovely to see each child persevere and feel proud when they achieved something.

Just getting to know each child in their fabulous selves - learning about their interests, personalities and sometimes cheekiness, was a joyful experience". Y Perera

Staffing: Growing and Strengthening Our Team

In 2025, we strengthened our team by welcoming a second Conductor and engaging three sessional workers to support our holiday clubs, ensuring we could meet the staffing needs of a growing organisation. We are also pleased to share that our current Assistant is now training to become a Conductor through our Conductive Education Partnership training programme with NICE at Birmingham University.

Our long term goal is to build a well rounded, sustainable team of Conductors, Occupational Therapists, and Assistants, supported by a dedicated and valued group of volunteers.

To further strengthen our communications and community engagement, we engaged a freelance worker to support our social media activity. Our fundraising team has remained unchanged, with increasing involvement from the Executive Manager to support and drive fundraising efforts.

Improvements at the Whoopsadaisy Pavilion

We've continued to invest in maintaining and improving our Pavilion to make it a safe, welcoming space for all. In 2025, we:

- Installed soundproof wall panels in both session rooms

- Repaired and remodelled the storage room

- Replaced 4 electric radiators

- Installed new signage and painted the front wall of the building

These improvements help us provide a more comfortable, warm and secure environment for the children to learn, grow, and thrive. The Pavilion is an old building that is constantly requiring maintenance. We are grateful to all the individuals, funders, and community members who have donated their time, skills, and funds to support our ongoing building repairs and maintenance work.

FINANCIAL REVIEW

Principal funding sources

In 2025, thanks to careful budgeting and cost savings, we have achieved a year-end surplus, which is an encouraging result despite a challenging financial climate. Over the year our income was £250,098 (2024: £245,242) and total expenditure was £228,998 (2024: £200,974), resulting in a surplus of £21,100 (2024: surplus of £44,268).

56% of our income came from charitable trusts & foundations, with the remaining 44% from individuals, community groups, and local businesses. We were fortunate to have support from 11 marathon runners, 24 local companies and community organisations, and donations from parents, their extended families and the public.

We're grateful to all our trusts & foundations, corporate & community, and individual supporters. We're proud to share how their generosity and collaboration have helped Whoopsadaisy to flourish in 2025. From creating new facilities to developing innovative programmes, this has been a year of tangible impact and building new connections while maintaining existing ones.

Our long-standing supporters include Sugarhill Brighton, Adella C Ltd, Hillbury House Nursery, Patrick Moorhead, MuchLoved, The Better Half, The Cleveland Arms, Brighton Fitness Hub and CG Benevity.

We continue to build relationships with other partners such as Slater and Gordon Lawyers, Irwin Mitchell LLP, E3 Sports Events Ltd, Pret A Manger, Thermo Fisher Ltd, Veridian International, Anderson Acoustics, SUEZ Recycling & Recovery and Sophie Kennard Memorial Foundation - whose support makes a big difference.

We are also thankful to all the charitable trusts and foundations who continue to believe in our mission. Their grants sustain our programmes and enable us to grow. These include:

Sussex Community Foundation, Wellesley Charitable Foundation, Brighton District Nursing Association Trust, Ernest Kleinwort Charitable Trust, the Community Trust of the Blessed Virgin Mary, John Horniman's Children's Trust, Souter Charitable Trust, Tula Trust, Iron Bridge Trust, and the Barbara Ward Children's Foundation.

2025 grant funders: The Dervia Foundation who are supporting our strategic development, 29th May 1961 Charitable Trust, Lewin Trust, Sandra Charitable Trust, Friarsgate Trust, The Focus Foundation, Steve Bernard Foundation, Chalk Cliff Trust, the Haramead Trust, Kelsey Trust and the Webb Family Trust.

Strategy

Adapting to Change

While we achieved some positive fundraising results in 2025, we continue to face challenges in corporate and community giving due to ongoing economic pressures and increased competition for funding. In response, we have been working tirelessly not only to maintain our existing supporters, but also to expand our network and secure new donors and partnerships.

These efforts have already resulted in some encouraging developments. The Dervia Foundation has committed significant support towards our five year strategic development and delivery plan, and Slater and Gordon Lawyers have generously agreed to fund part of the Lead Conductor's salary for a further year.

One of our top five strategic goals is to secure Whoopsadaisy's long term future by developing a sustainable funding model. To support this, we aim to have robust fundraising strategic plans in place by the end of 2026.

Investment and reserves policy

The trustees regularly monitor and review the level of reserves including an annual review of the Charity's reserves policy being undertaken. Our reserves stood at £232,184 at the end of the year, of which £17,158 related to restricted reserves as detailed in note 16.

The trustees have agreed a reserves policy of between nine- and twelve-months running costs. Expenditure for 2026 is expected to be around £300,000, a significant increase due to the growth of the organisation. This also takes into consideration the increase of inflation rate on most expenses including electricity and the need for the organisation to recruit staff, new equipment and other resources to increase our capacity in response to the growing demand for our services.

The reserves policy is informed by the Charity's commitment to protecting the continuity of its service provision to the children and the employment of its staff as well as considering the organisation's exposure to the present unpredictable level of donations and grants.

FUTURE PLANS

Our Strategy for 2025 - 2030

As the Whoopsadaisy community continues to grow, so too does our commitment to providing the very best for the children and families we support. We are pleased to share the direction of our 2025-2030 strategy, which focuses on long term sustainability, resilience, and growth.

Our Vision for the Future

We are working towards creating a dedicated centre to support children and young people aged 0-20 with tailored, age appropriate provision. This will include our core Conductive Education programme alongside therapeutic services, family support, and a nurturing environment that promotes independence, achievement, and joy.

Since establishing our first Under Fives group in 2008, which began with just two children, Whoopsadaisy has grown significantly. Over the past three years alone, we have supported more than 80 children and young people. While this growth reflects the increasing demand for our services, it has also placed pressure on our current space, staffing, and resources.

These challenges have highlighted the need for a sustainable, long term plan. With the financial support of the Dervia Foundation, we were able to begin developing our five year strategy in 2025, ensuring that Whoopsadaisy is well positioned to meet the needs of children and families both now and in the future.

Our goals for the 2025-2030 period are to:

- Provide the best possible quality of life and support for the babies, children, young people, and families we work with

- Expand and diversify our service delivery to meet increasing demand

- Invest in sustainable staffing and training to ensure a strong, skilled, and resilient team

- Secure and develop fit for purpose premises that accommodate and meet the needs of our growing Whoopsadaisy community

- Strengthen our financial base to support long term stability

- Increase understanding and awareness of our work and its impact among key audiences.

Harnessing Strategic Enablers to Achieve Our Goals

Partnerships and Outreach

- Continue to build strong relationships with the Professional Conductors Association UK (PCA), NHS professionals, legal firms, local schools, and other relevant organisations to enhance the quality and reach of our services

- Organise open days and invite referrers, funders, and partners to observe sessions and better understand our work

- Offer training sessions and seminars for staff, volunteers, parents, and other professionals to increase awareness and understanding of Conductive Education and Occupational Therapy.

Parent and Family Engagement

- Expand support groups, consultation meetings, and opportunities for peer connection to reduce isolation and foster a strong sense of belonging for children and families

- Actively involve families in co creating services and solutions, building a culture of partnership working and ensuring our programmes are tailored to the needs of those we support.

Donors, Volunteers, and Community Engagement

- Place renewed emphasis on donor and supporter experience, with the aim of exceeding expectations and building long term relationships

- Expand our volunteer programme, providing appropriate training, support, and recognition to retain and value volunteers

- Celebrate and champion volunteers and fundraisers as ambassadors for Whoopsadaisy to help attract new supporters.

The children and young people we support live with complex, and often multiple conditions requiring ongoing specialist care, which makes delivery of our services resource intensive. To continue providing this level of support, we anticipate that our annual expenditure will grow to above £500,000 by 2030.

Achieving our strategic goals will require the collective support of the entire Whoopsadaisy community. By working together, we can ensure that Whoopsadaisy continues to grow and thrive, so that no baby, child, or young person with physical disabilities goes without the support they need.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is controlled by its governing document, the Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The constitution was established on 23rd August 2000, the company was incorporated on 23 August 2000 and the liability of each member, in the case of the company being wound up, is limited to £10.

Recruitment and appointment of new trustees

The Board strives to recruit individuals who have the knowledge and expertise to contribute positively to the performance of the organisation. Understanding of cerebral palsy and other motor disorders, the Conductive Education framework of supporting children with physical disabilities, along with business and financial experience, are well represented within the Charity. In the event of required skills being lost through retirement, individuals are approached to offer themselves for election to the Board of Trustees.

Organisational Structure and Appointment of Trustees

The directors of the Company are also the Charity's trustees for the purpose of charity law. Under the Memorandum and Articles of Association the trustees have control for the Charity and its property and funds. One third of the Trustees must retire at each AGM, the longest in office retiring first and the choice between any of equal service being made by drawing lots. The Charity actively seeks to elect Board members to ensure a diverse and representative skill set reflecting the charity's aims and objectives.

Statement of Trustees' Responsibilities

The Trustees are responsible for preparing the Trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company and charity law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including its income and expenditure, of the group for the year. In preparing those financial statements the Trustees are required to:

- Select suitable accounting policies and then apply them consistently

- Observe the methods and principles in the Charities SORP

- Make judgments and accounting estimates that are reasonable and prudent

- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping adequate and proper accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and regulations made thereafter and with the requirements of the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website.

Induction and training of new trustees

New trustees receive an induction on their duties as trustees from an experienced trustee and a staff member. Whenever possible they will work alongside the retiring trustee to experience the duties required and to become familiar with the range of work undertaken by the Charity.

Risk management

The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

04058774 (England and Wales)

Registered Charity number

1083024

Registered office

15 West Street

Brighton

East Sussex

BN1 2RL

Principal address

Whoopsadaisy Pavilion

Preston Park

Brighton

BN1 6HN

Trustees

W J T Fenton Chair

M D Westbury

G Jennings

F St George

Independent Examiner

Colin Young BA FCA

Galloways Accounting Limited

15 West Street

Brighton

East Sussex

BN1 2RL

Postal address

c/o West & Berry,

Nile House,

Nile Street,

Brighton,

BN1 1HW

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 2 September 2026 and signed on its behalf by:

W J T Fenton - Trustee

Independent examiner's report to the trustees of Whoopsadaisy Brighton ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Colin Young BA FCA

Galloways Accounting Limited

15 West Street

Brighton

East Sussex

BN1 2RL

Date: .............................................

2025

2024

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

97,373

151,514

248,887

243,814

Investment income

3

1,211

-

1,211

1,428

Total

98,584

151,514

250,098

245,242

EXPENDITURE ON

Raising funds

4

26,370

1

26,371

29,910

Charitable activities

5

General Charitable Activites

51,696

143,631

195,327

161,819

Support costs

7,300

-

7,300

9,245

Total

85,366

143,632

228,998

200,974

NET INCOME

13,218

7,882

21,100

44,268

Transfers between funds

14

2,014

(2,014

)

-

-

Net movement in funds

15,232

5,868

21,100

44,268

RECONCILIATION OF FUNDS

Total funds brought forward

199,794

11,290

211,084

166,816

TOTAL FUNDS CARRIED FORWARD

215,026

17,158

232,184

211,084

2025

2024

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

10

2,658

-

2,658

614

CURRENT ASSETS

Debtors

11

33,651

-

33,651

25,042

Cash at bank and in hand

181,948

17,158

199,106

190,983

215,599

17,158

232,757

216,025

CREDITORS

Amounts falling due within one year

12

(3,231

)

-

(3,231

)

(5,555

)

NET CURRENT ASSETS

212,368

17,158

229,526

210,470

TOTAL ASSETS LESS CURRENT LIABILITIES

215,026

17,158

232,184

211,084

NET ASSETS

215,026

17,158

232,184

211,084

FUNDS

14

Unrestricted funds

215,026

199,794

Restricted funds

17,158

11,290

TOTAL FUNDS

232,184

211,084

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

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.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 2 September 2026 and were signed on its behalf by:

W J T Fenton - Trustee

M D Westbury - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The accounts are prepared on a going concern basis after consideration by the trustees that there are no material uncertainties about the Charity's ability to continue as a going concern. Such consideration includes a review of committed income and expenditures, cash flows and reserves. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

The accounts are prepared in sterling, which is the functional currency of Whoopsadaisy Brighton. Monetary amounts in these financial statements are rounded to the nearest £1.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Government Grants

Income from government and other grants, whether 'capital grants' or 'revenue grants', are 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.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

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

Fixtures and fittings

-

50% on cost

Computer equipment

-

33% straight line

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost included costs directly attributable to making the asset capable of operating as intended.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund are included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution 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.

Gifts in kind

Donated services are measured at the amount the charity would have to pay in the open market for alternative item that would provide the equivalent benefit.

2.	DONATIONS AND LEGACIES

Unrestricted funds

Restricted funds

2025 Total funds

2024 Total funds

£

£

£

£

Individuals

33,209

-

33,209

51,382

Corporate Sponsors

29,002

33,000

62,002

33,091

Gift Aid

11,001

-

11,001

4,452

Grants Received

20,200

118,514

138,714

147,681

Activities for generating funds

3,961

-

3,961

7,208

97,373

151,514

248,887

243,814

Gifts in Kind 2025

- Galloways Accounting Limited - Independent examination fee and accounts preparation

5,400

5,400

Gifts in Kind 2024

- Galloways Accounting Limited - Independent examination fee and accounts preparation

5,400

5,400

3.	INVESTMENT INCOME

Unrestricted funds

Restricted funds

2025 Total funds

2024 Total funds

£

£

£

£

Deposit account interest

1,211

-

1,211

1,428

1,211

-

1,211

1,428

4.	RAISING FUNDS

Raising donations and legacies

Unrestricted funds

Restricted funds

2025 Total funds

2024 Total funds

£

£

£

£

Fees

526

-

526

997

Consultant Fundraiser Fees

23,925

-

23,925

26,400

24,451

-

24,451

27,397

Other trading activities

Unrestricted funds

Restricted funds

2025 Total funds

2024 Total funds

£

£

£

£

Bank Charges

60

-

60

100

General Fundraising

1,862

-

1,862

2,413

1,922

-

1,922

2,513

5.	CHARITABLE ACTIVITIES COSTS

Direct Costs

Support Costs

Total

£

£

£

General Charitable Activities

195,327

-

195,327

Support Costs

-

7,300

7,300

195,327

7,300

202,626

6.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025

2024

£

£

Depreciation - owned assets

882

1,006

7.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024 other than provision of refreshments at meetings of trustees.

Trustees' expenses

During the year, a total of £30 of expenses were reimbursed to trustees (2024: £0).

8.	STAFF COSTS

The average monthly number of employees during the year was as follows:

2025

2024

Average number of employees

5

5

The number of employees whose employee benefits (excluding pension costs) exceeded £60,00 was nil (2024: nil)

Unrestricted funds

Restricted funds

2025 Total funds

2024 Total funds

£

£

£

£

Wages and salaries

3,803

131,754

135,557

123,293

3,803

131,754

135,557

123,293