2023-03-31-accounts - Beechwood Cancer Care Centre

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		Page
Chairman's Report
Report ofthe Trustees	2	to	14
Report ofthe Independent Auditors	15	to	18
Statement of Financial Activities		19
Balance Sheet		20
Cash Flow Statement		21
Notes to the Cash Flow Statement		22
Notes to the Financial Statements	23	to	34
Detailed Statement of Financial Activities	35	to	36

							2023	2022
					Unrestricted	Restricted	Total	Total
					funds	fund	funds	funds
				Notes	E
INCOME AND ENDOWMENTS		FROM
Donations, legacies	and grants				458,532	22,850	481,382	403,840
Charitable activities
Incoming resources	from charitable		activities		342,597		342,597	386,907
Other trading activities					182,221		182,221	173,518
Investment income					6,521		6,521	42
Other income					114,273		114,273	67,832
Total					1,104,144	22,850	1,126,994	1,032,139
EXPENDITURE ON
Charitable activities
Fundraising events					213,348		213,348	147,482
Charitable shops					101,760		101,760	100,397
Patient care					438,985	18,535	457,520	424,232
Support costs					17,688		17,688	16,966
Governance costs					6,500		6,500	6,150
Total					778,281	18,535	796,816	695,227
NET INCOME					325,863	4,315	330,178	336,912
RECONCILIATION	OF FUNDS
Total funds brought	forward				1,532,787	37,554	1,570,341	1,233,429
TOTAL FUNDS CARRIED FORWARD					1,858,650	41,869	1,900,519	1,570,341

					2023	2022
			Unrestricted	Restricted	Total	Total
			funds	fund	funds	funds
		Notes	E
FIXEDASSETS
Intangible assets		13	14,104		14,104	13,769
Tangible assets		14	465,984		465,984	563,691
Investments		15	1		1	1
			480,089		480,089	577,461
CURRENT ASSETS
Debtors		16	77,741		77,741	127,188
Cash at bank and	in hand		1,351,364	41,869	1,393,233	966,547
			1,429,105	41,869	1,470,974	1,093,735
CREDITORS
Amounts falling due within one year		17	(50,544)		(50,544)	(58,463)
NET CURRENT ASSETS			1,378,561	41,869	1,420,430	1,035,272
TOTAL ASSETS	LESSCURRENT
LIABILITIES			1,858,650	41,869	1,900,519	1,612,733
CREDITORS
Amounts falling due after more than one year		18				(42,392)
NET ASSETS			1,858,650	41,869	1,900,519	1,570,341
FUNDS		21
Unrestricted funds					1,858,650	1,532,787
Restricted funds					41,869	37,554
TOTAL FUNDS					1,900,519	1,570,341

			2023	2022
		Notes
Cash flows from operating	activities
Cash generated from operations			301,533	300,522
Net cash provided by operating activities			301,533	300,522
Cash flows from investing	activities
Purchase of intangible fixed	assets		(3,611)
Purchase oftangible fixed assets			(768)	(2,600)
Sale oftangible fixed assets			186,000
Net cash provided by/(used	in) investing	activities	181,621	(2,600)
Cash flows from financing	activities
Repayment of bank loans			(56,468)	(14,077)
Net cash used in financing activities			(56,468)	(14,077)
Change in cash and cash	equivalents
in the reporting period			426,686	283,845
Cash and cash equivalents	at the
beginning ofthe reporting	period		966,547	682,702
Cash and cash equivalents	at the end
ofthe reporting period			1,393,233	966,547

								2023	2022
Net income		for the	reporting			period (as per the Statement of
Financial	Activities)							330,178	336,912
Adjustments		for:
Depreciation		charges						24,149	26,612
Profit on	disposal of		fixed assets					(108,398)
Increase	in debtors							(83,487)	(72,088)
Increase	in creditors							139,091	9,086
Net cash	provided		by	operations				301,533	300,522
ANALYSIS OF CHANGES					IN	NET FUNDS
						At	1.4.22	Cash flow	At 31.3.23
							F
Net cash
Cash at bank and in			hand			966,547		426,686	1,393,233
						966,547		426,686	1,393,233
Debt
Debts falling		due within		1 year			(14,076)	14,076
Debts falling		due after		1 year			(42,392)	42,392
							(56,468)	56,468
Total						910,079		483,154	1,393,233

DONATIONS, LEGA	CIES AND GRANTS
		2023	2022
Donations		133,174	80,013
NHS contracts		262,102	254,017
Legacies		83,594	43,230
Lottery		1,512	2,200
Grants/Trusts		1,000	15,348
Covid 19job retention	scheme		9,032
		481,382	403,840
OTHER TRADING ACTIVITIES
		2023	2022
Charitable shops income		182,221	173,518
INVESTMENT INCOME
		2023	2022
Interest receivable		6,521	42

INCOME	FROM	CHAR	ITABLE	ACTIVITIES
					2023	2022
					Incoming
					resources
					from
					charitable	Total
					activities	activities
Fundraising	events				342,597	386,134
Income/(Deficit)		from subsidiary		trading
activity						773
					342,597	386,907
OTHER INCOME
					2023	2022
						F
Gain on sale of		tangible	fixed assets		108,398
Other income						3,585
Rental income					2,258
Electricity	income				3,167
Training and room hire					450
Insurance	claim					64,247
					114,273	67,832

		Fundraising	Charitable	Charitable	Patient	Governance	Total
		events	shops		care	costs	2023	Total 2022
		F	F		E	F	F
Staff costs		27,693	41,648		302,385		371,726	362,711
Depreciation	and
impairment			18,487		3,275		21,762	23,728
Staff training		78			3,722		3,800	2,080
Staff volunteer
expenses		155		685	1,993		2,833	408
Charity shop/
Property costs			40,532				40,532	41,265
Event expenses		145,898					145,898	106,786
Patient activites					12,859		12,859	6,138
Property costs					41,567		41,567	44,578
Food provisions		47			601		648	283
Irrecoverable	VAT	24,525			8,175		32,700	23,805
ITcosts and
website		6,620			6,820		13,440	13,621
Postage, printing
and stationery		1,533			1,904		3,437	3,438
Advertising and
marketing		4,063			5,487		9,550	16,179
Accountancy	and
professional	fees	2,736	408		11,497		14,641	7,922
Project
expenditure					19,435		19,435	19,170
Bad debts					37,800		37,800
		213,348	101,760		457,520		772,628	672,112
Share ofsupport
costs (see note 8)					17,688		17,688	16,966
Share of
governance	costs
(see note 8)						6,500	6,500	6,150
		213,348	101,760		475,208	6,500	796,816	695,228
Analysis by	Fund
Unrestricted	fund	213,348	101,760		456,673	6,500	778,281
Restricted fund					18,535		18,535
		213,349	101,760		475,208	6,500	796,816
For the year	ended	31 March 2022
Unrestricted	funds	147,482	100,397		422,029	6,150	676,058
Restricted funds					19,170		19,170
		147,482	100,397		441,199	6,150	695,228

							Governance
						Other	costs	Totals
						E	F
Support	costs					17,688		17,688
Governance		costs					6,500	6,500
						17,688	6,500	24,188
Support	costs, included			in the above, are as follows:
							2023	2022
					Support	Governance	Total	Total
					costs	costs	activities	activities
							F
Staff and	related		costs		1,094		1,094	1,025
Staff training		L subscriptions			78		78	109
Staff volunteer expenses					66		66	30
Property	costs				5,997		5,997	6,079
Postage,	printing		8 stationery		1,161		1,161	382
ITcosts	and	website			6,929		6,929	6,446
Depreciation		of	tangible	fixed assets	2,363		2,363	2,895
Auditors'	remuneration					6,500	6,500	6,150
					17,688	6,500	24,188	23,116

			2023	2022
Audit fee			6,500	6,150
Depreciation		-owned assets	20,873	23,661
Surplus on		disposal offixed assets	(108,398)
Computer	software amortisation		3,276	2,950

The average monthly number ofemployees during th	e year was as follows:
	2023	2022
Management/administration	5	5
Fundraising	2	1
Clinical	8	8
Shops	2	2
Housekeeping	2	3

					2023	2022
	F60,001 -	F70,000				1
	F70,001 -	F80,000
12.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
				Unrestricted	Restricted	Total
				funds	fund	funds
				F	F	F
	INCOME AND ENDOWMENTS			FROM
	Donations,	legacies	and grants	394,326	9,514	403,840
	Charitable	activities
	Incoming	resources	from charitable
	activities			386,907		386,907
	Other trading activities			173,518		173,518
	Investment	income		42		42
	Other income			67,832		67,832
	Total			1,022,625	9,514	1,032,139

12.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES -	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES -	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES -	continued
			Unrestricted	Restricted	Total
			funds	fund	funds
			F
	Charitable activities
	Fundraising events		147,482		147,482
	Charitable shops		100,397		100,397
	Patient care		405,062	19,170	424,232
	Support costs		16,966		16,966
	Governance costs		6,150		6,150
	Total		676,057	19,170	695,227
	NET INCOME/(EXPENDITURE)		346,568	(9,656)	336,912
	RECONCILIATION	OF FUNDS
	Total funds brought	forward	1,186,219	47,210	1,233,429
	TOTAL FUNDS CARRIED FORWARD		1,532,787	37,554	1,570,341
13.	INTANGIBLE FIXEDASSETS
					Computer
					software
	COST
	At 1 April 2022				19,670
	Additions				3,611
	At 31 March 2023				23,281
	AMORTISATION
	At 1 April 2022				5,901
	Charge for year				3,276
	At 31 March 2023				9,177
	NET BOOK VALUE
	At 31 March 2023				14,104
	At 31 March 2022				13,769

TANGIBLE FIXEDASSETS
		Improvements	Fixtures
	Freehold	to	and
	property	property	fittings	Totals
			F
COST
At 1 April 2022	752,784	30,925	82,382	866,091
Additions			768	768
Disposals	(137,754)			(137,754)
At 31 March 2023	615,030	30,925	83,150	729,105
DEPRECIATION
At 1 April 2022	208,980	21,818	71,602	302,400
Charge for year	12,517	4,639	3,717	20,873
Eliminated on disposal	(60,152)			(60,152)
At 31 March 2023	161,345	26,457	75,319	263,121
NET BOOK VALUE
At 31 March 2023	453,685	4,468	7,831	465,984
At 31 March 2022	543,804	9,107	10,780	563,691
FIXEDASSET INVESTMENTS
				Shares in
				group
				undertakings
				E

16.	DEBTORS:AMOUNTS F	ALLING DUE WITHIN ONE YEAR
			2023	2022
	Trade debtors		15,605	51,104
	Amounts owed by group undertakings		26,619	25,651
	Other debtors		14,146	2,721
	Prepayments		21,371	47,712
			77,741	127,188
17.	CREDITORS: AMOUNTS	FALLING DUE WITHIN ONE YEAR
			2023	2022
	Bank loans and overdrafts	(see note 19)		14,076
	Trade creditors		2,309	10,691
	Other taxation and social	security	6,333	12,445
	VAT		6,692
	Other creditors		2,301	3,952
	Accrued expenses		32,909	17,299
			50,544	58,463
18.	CREDITORS: AMOUNTS	FALLING DUE AFTER MORE THAN ONE YEAR
			2023	2022
	Bank loans (see note 19)			42,392
19.	LOANS
	An analysis ofthe maturity	of loans is given below:
			2023	2022
	Amounts falling due within	one year on demand:
	Bank loans			14,076
	Amounts falling between one and two years:
	Bank loans - 1-2years			42,392

	Minimum leas	e payments	under	non-cancellable operating le	ases fall due as	follows:
						2023	2022
	Within one year					1,927	1,777
	Between one	and five years				3,566	4,744
						5,493	6,521
21.	MOVEMENT	IN FUNDS
						Net
						movement	At
					At 1.4.22	in funds	31.3.23
					F
	Unrestricted	funds
	General fund				1,532,787	325,863	1,858,650
	Restricted funds
	Restricted fund				37,554	4,315	41,869
	TOTAL FUNDS				1,570,341	330,178	1,900,519
	Net movement	in funds,	included	in the above are as follows:
					Incoming	Resources	Movement
					resources	expended	in funds
					F
	Unrestricted	funds
	General fund				1,104,144	(778,281)	325,863
	Restricted funds
	Restricted fund				22,850	(18,535)	4,315
	TOTAL FUNDS				1,126,994	(796,816)	330,178

Comparatives	for moveme	nt in fun	ds
					Net
					movement	At
				At 1.4.21	in funds	31.3.22
				F		F
Unrestricted	funds
General fund				1,186,219	346,568	1,532,787
Restricted funds
Restricted fund				47,210	(9,656)	37,554
TOTAL FUNDS				1,233,429	336,912	1,570,341
Comparative	net movement	in funds,	included	in the above are as follows:
				Incoming	Resources	Movement
				resources	expended	in funds
				F		F
Unrestricted	funds
General fund				1,022,625	(676,057)	346,568
Restricted funds
Restricted fund				9,514	(19,170)	(9,656)
TOTAL FUNDS				1,032,139	(695,227)	336,912

A curren	t	yea	r 12months and prior year	12 months combined position is as	follows:
					Net
					movement	At
				At 1.4.21	in funds	31.3.23
				F	F
Unrestricted			funds
General	fund			1,186,219	672,431	1,858,650
Restricted		funds
Restricted		fund		47,210	(5,341)	41,869
TOTAL	FUNDS			1,233,429	667,090	1,900,519

A current year 12 months and prior yea above are as follows:	r 12 months combined net move	ment in funds,	included in t
	Incoming	Resources	Movement
	resources	expended	in funds
	F
Unrestricted funds
General fund	2,126,769	(1,454,338)	672,431
Restricted funds
Restricted fund	32,364	(37,705)	(5,341)
TOTAL FUNDS	2,159,133	(1,492,043)	667,090

					2023	2022
INCOME AND ENDOWMENTS
Donations, legacies	and grants
Donations					133,174	80,013
NHS contracts					262,102	254,017
Legacies					83,594	43,230
Lottery					1,512	2,200
Grants/Trusts					1,000	15,348
Covid 19job retention	scheme					9,032
					481,382	403,840
Other trading activities
Charitable shops income					182,221	173,518
Investment income
Interest receivable					6,521	42
Charitable activities
Fundraising events					342,597	386,134
Income/(Deficit) from	subsidiary		trading	activity		773
					342,597	386,907
Other income
Gain on sale oftangible		fixed assets			108,398
Other income						3,585
Rental income					2,258
Electricity income					3,167
Training and room hire					450
Insurance claim						64,247
					114,273	67,832
Total incoming resources					1,126,994	1,032,139
EXPENDITURE
Charitable activities
Staff training					3,800	2,078
Staff volunteer expenses					2,832	409
Charity shop/property	costs				36,688	41,265
Event expenses					145,898	106,786
Carried forward					189,218	150,538

	2023	2022
Charitable activities
Brought forward	189,218	150,538
Patient activities	12,859	6,138
Property costs	45,412	44,578
Food provisions	648	283
Irrecoverable VAT	32,700	23,805
ITcosts and website	13,440	13,620
Printing, postage 8 stationery	3,438	3,438
Advertising and marketing	9,550	16,179
Accountancy and professional	14,640	7,922
Project expenditure	19,435	19,170
Staff costs	371,726	362,711
Bad debts	37,800
Computer software	3,275	68
Freehold property	10,688	14,790
Improvements to property	3,160	4,232
Fixtures and fittings	4,639	4,639
	772,628	672,111
Support costs
Other
Staff and related costs	1,094	1,025
Staff training 8 subscriptions	78	109
Staff volunteer expenses	66	30
Property costs	5,997	6,079
Postage, printing 8 stationery	1,161	382
ITcosts and website	6,929	6,446
Freehold property	1,805	2,895
Fixtures and fittings	558
	17,688	16,966
Governance costs
Auditors' remuneration	6,500	6,150
Total resources expended	796,816	695,227
Net income	330,178	336,912