**Independent examiner's report on the accounts**
**Section A Independent Examiner’s Report**
**Report to the trustees/** Children’s Leukaemia Society **members of On accounts for the year** 31 January 2024 **Charity no** 1008634 **ended (if any) Set out on pages** 2 to 8
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 January 2024.
**Responsibilities and** As the charity trustees, you are responsible for the preparation of the **basis of report** accounts in accordance with the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
**Independent** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect,:
- the accounting records were not kept in accordance with section 130 of the Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
* _Please delete the words in the brackets if they do not apply._
**Date:** 13/08/2024 **Signed:** ~~a~~ **Name:** Mr Andrew Hill ~~pT~~ **Relevant professional** FCCA DChA **qualification(s) or body (if any): Address:** HSJ Accountants Limited, Severn House, Hazell Drive, Newport, NP10 8FY
1
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||||||||
|---|---|---|---|---|---|---|
|Childrens Leukaemia Soicety|Charity No|1008634|
|FOR|ENGLAND|AND|WALES|Annual accounts for the period|
|Period end|
|Period start date|01/02/2023|To|date|31/01/2024|
|we|eseSS|
|Section A Statement of financial activities|
|Restricted|
|Recommended categories by|Unrestricted|income|Endowment|Prior year|
|activity|funds|funds|funds|Total funds|funds|
|£|£|£|£|£|
|Incoming resources (Note 3)|F01|F02|F03|F04|F05|
|Income and endowments from:|
|Donations and legacies|S01|111,051|-|-|111,051|89,925|
|Total|S07|111,051|-|-|111,051|89,925|
|Resources expended (Note 4)|
|Expenditure on:|
|Charitable activities|S09|127,116|-|-|127,116|78,585|
|Total|S12|127,116|-|-|127,116|78,585|
|Net income/(expenditure) before investment|S13|- 16,065|-|-|- 16,065|11,341|
|Net gains/(losses) on investments|S14|-|-|-|-|-|
|Net income/(expenditure)|S15|- 16,065|-|-|- 16,065|11,341|
|Transfers between funds|S17|-|-|-|-|-|
|Net movement in funds|S20|- 16,065|-|-|- 16,065|11,341|
|Reconciliation of funds:|
|Total funds brought forward|S21|108,204|-|-|108,204|96,863|
|Total funds carried forward|S22|92,139|92,139|108,204|
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## **Section B Balance sheet**
|**Fixed assets**
**Tangible assets**
**_Total fixed assets_**
**Current assets**
**Investments**
**Cash at bank and in hand**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Unrestricted funds**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|**Note**
**5**
**7**
**6**
**8**
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03
21,370
- -|
**Total this**
**year**
**Total last**
**year**
**£**
**£**
F04
F05
21,370
30,441|
|---|---|---|---|
|||21,370
- -|21,370
30,441|
|||- - -
71,462
- -|- -
71,462
78,364|
|||71,462
- -|71,462
78,364|
|||710 - -|710
700|
|||70,752
- -|70,752
77,664|
|||||
|||92,122
-**-**|92,122
108,105|
|||||
|||92,122 - -|92,122
108,105|
|||92,139
-|92,139 108,204|
|||92,139
- -|92,139
108,204|
|||Date of
approval
dd/mm/yyyy
Print Name
Signature||
**Section C Notes to the accounts**
## **Note 1 Basis of preparation**
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
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the Statement of Recommended Practice: Accounting and Reporting by
• and with* Charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16
July 2014
• and with* the Financial Reporting Standard applicable in the United Kingdom and Republic
of Ireland (FRS 102)
• and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
Note 2 Accounting policies
2.1 INCOME
Recognition of income These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and Yes No N/a
the monetary value can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income Yes No N/a
Grants and donations recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the Yes No N/a
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP).
Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has Yes No N/a
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
Yes No N/a
Support costs The charity has incurred expenditure on support costs.
2.2 EXPENDITURE AND LIABILITIES
Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or Yes No N/a
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
Support costs have been allocated between governance costs and other support. Yes No N/a
Governance and support
Governance costs comprise all costs involving public accountability of the charity and
costs
its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their Yes No N/a
usage.
The charity has creditors which are measured at settlement amounts less any trade Yes No N/a
Creditors
discounts
2.3 ASSETS
Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least £500
use by charity Yes No N/a
They are valued at cost.
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The depreciation rates and methods used are disclosed in note 5.
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
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Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 111,051 - - 111,051 89,925
Total 111,051 - - 111,051 89,925
Income from Interest income - - - - -
investments: Total - - - - -
TOTAL INCOME 111,051 - - 111,051 89,925
Note 4 Analysis of expenditure
Unrestricted Restricted Endowment
funds income funds funds Total funds Prior year
Analysis £ £
Expenditure Holiday costs & gifts to children 104,610 - - 104,610 49,170
on charitable Support costs 13,435 - - 13,435 13,283
activities Profit on sale of caravan - - - -
Depreciation 9,071 - - 9,071 16,132
Total expenditure on charitable activities 127,116 - - 127,116 78,585
TOTAL EXPENDITURE 127,116 - - 127,116 78,585
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**Section C Notes to the accounts (cont)**
## **Note 5 Tangible fixed assets**
## **5.1 Cost or valuation**
|||**Holiday**
**Homes**
**£**|**Holiday**
**Homes**
**£**|**Office**
**Equipment**
**£**|**Office**
**Equipment**
**£**|**Office**
**Equipment**
**£**|**Total**
**£**||
|---|---|---|---|---|---|---|---|---|
|At the beginning of the year|||195,409||690||196,099||
|Additions|||-|||-|-||
|Revaluations|||-|||-|-||
|Disposals|||-|||-|-||
|Transfers *|||-|||-|-||
|At end of the year|||195,409||690||196,099||
|**5.2 Depreciation and impairments**|||||||||
||**Basis**||SL|Non
depreciating
due to low
value||||Straight Line ("SL") or
Reducing Balance
("RB")|
||**Rate**|
10 years|||||||
||||||||||
|At beginning of the year|||165,658|||-|165,658||
|Disposals||||||-|-||
|Depreciation|||9,071|||-|9,071||
|At end of the year|||174,729|||-|174,729||
|**5.3 Net book value**|||||||||
|Net book value at the|||29,751||690||30,441||
|beginning of the year|||||||||
|Net book value at the end of|||20,680||690||21,370||
|the year|||||||||
**Section C Notes to the accounts (cont)**
## **Note 6 Creditors and accruals**
## **6.1 Analysis of creditors**
|**6.1 Analysis of creditors**||
|---|---|
|**Accruals and deferred income**
**Total**|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
710 700 - -
**Amounts falling due**
**within one year**
**Amounts falling due after**
**more than one year**|
||710 700
- -|
## **Note 7 Cash at bank and in hand**
**Short term deposits Cash at bank and on hand Total**
||**This year**
**Last year**||
|---|---|---|
||**£**
**£**||
||- -||
||71,462 78,364||
||71,462 78,364||
**Section C Notes to the accounts (cont)**
## **Note 8 Charity funds**
## **8.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
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Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
The relief of children suffering from
General fund UR leukaemia 108,204 111,051 - 127,116 - - 92,139
Total Funds 108,204 111,051 - 127,116 - - 92,139
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## **8.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds'**_
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* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U -
Fund Fund
balances balances
Type PE, EE
Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
The relief of children suffering from
General fund UR leukaemia 96,863 89,925 - 78,585 - - 108,204
Total Funds 96,863 89,925 - 78,585 - - 108,204
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## **Signature 1**
Signed by Elaine Churchill using authentication code UFV1S29CVSVJa3E0 at IP address 90.205.125.151, on 2024/08/15 14:46:36 Z.
Elaine Churchill's e-mail address is: childrensleukaemiasociety@hotmail.co.uk.