REGISTERED COMPANY NUMBER: 02890943 (England and Wales) REGISTERED CHARITY NUMBER: 1032828
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021
FOR
CANCER HELP (PRESTON) LIMITED (A COMPANY LIMITED BY GUARANTEE)
James Todd & Co Greenbank House 141 Adelphi Street Preston Lancashire PR1 7BH
CANCER HELP (PRESTON) LIMITED
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021
| Page | |||
|---|---|---|---|
| Reference and Administrative Details | 1 | ||
| Chairman's Report | 2 | to | 3 |
| Report of the Trustees | 4 | to | 11 |
| Independent Examiner's Report | 12 | ||
| Statement of Financial Activities | 13 | ||
| Balance Sheet | 14 | ||
| Notes to the Financial Statements | 15 | to | 23 |
CANCER HELP (PRESTON) LIMITED
REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 SEPTEMBER 2021
Registered Company number 02890943 (England and Wales)
Registered Charity number 1032828
Registered office
Vine House Day Care Centre 22 Cromwell Road Ribbleton Preston Lancashire PR2 6YB
Trustees
Mr J D Gorick Miss J M Robinson Mr P D Hine Miss R Mallett Rev D L Anderson Mr M J Swift Mrs R L Rose Mrs A R Shorrock
Company Secretary Mrs H C Patterson
Independent Examiner
James Todd & Co Chartered Accountants Greenbank House 141 Adelphi Street Preston Lancashire PR1 7BH
Solicitors
The Charity's solicitors are Marsden Rawsthorn Solicitors Limited, 3-4 Faraday Court, Fulwood, Preston PR2 9NB.
Bankers
The Charity's bankers are Barclays Bank PLC, 38 Market Street, Lancaster LA1 1HS
General Manager
Miss J Smalley
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CANCER HELP (PRESTON) LIMITED
CHAIRMAN'S REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2021
As is my custom when writing this report, I like to take time to review the report of the previous year. A year ago, I wrote
" In concluding my report, we must acknowledge that the charity, and for that matter the country, has a long way to go before it returns to some form of normality. The coming year represents a huge challenge, possibly greater than the year just passed. However, I am sure that the experience we have gained over the last twelve months will be hugely beneficial ".
I did not imagine that twelve months later the same words would be as relevant as they were then.
Indeed, at the time of writing my report the country is gripped by yet another variant of Covid 19, the Omicron variant. Fortunately, the impact of this strain of the virus is milder in most people but its impact on our day to day lives remains significant.
As we entered the new financial year in October 2020 the country was experiencing a wave of infections hospitalisations and deaths associated with Covid 19. The Government introduced a tiered range of restrictions and by the end of the month a second lockdown in England was announced. And so, the year progressed with varying degrees of restrictions and a third lockdown.
Despite the disruption the charity had learnt lessons from the previous year that allowed it to continue to deliver its services. Thanks to the hard work and flexibility of the service delivery teams, clients were seen in person, within the prevailing guidelines, and via video link. There is no doubt that as the vaccine program was rolled out people felt increasingly comfortable to attend appointments in person. None the less, the charity continues to utilise video technology to access clients that it may not otherwise be able to see. After a significant period of closure Croston House was re-opened, albeit with reduced hours, for both talking and complementary therapies.
Towards the end of the year, it was becoming obvious that the periods of lock down restrictions and growing waiting lists for NHS treatment were having a significant impact on the mental wellbeing of many of the people accessing services through CanceHelp. Our counsellors and therapists began to note that many of their cases were becoming more complex. For many, the trauma of a cancer diagnosis, cancer treatment and in some cases bereavement has been amplified by the impact of the pandemic on the NHS and family life. There is no doubt in my mind that this has made what was a challenging role for all our counsellors and therapists considerably more difficult and sensitive.
The emergency financial plan that was so vital to the wellbeing of the charity in the previous year was rolled into the new financial year. Significant efforts were made to ensure the charity accessed all available central and local government support. Emergency and Covid 19 specific grants were accessed, donations sought and two of the charity's four shops kept open, when so permitted. As the months passed it became apparent that this strategy had paid off and the significant deficit that the charity had projected became a small surplus (see addendum). At the same time expenditure was minimised wherever possible. Staff members were incredibly flexible, taking furlough as required, volunteering without pay and utilising holidays to help.
As ever, behind the scenes, the charity's volunteers continued to do whatever has been asked of them to support the charity. Volunteers supported the work of the therapists and counsellors; volunteers ensured the shops were open and volunteers continued to raise money however they could. Without them I have no doubt CancerHelp would have had an almost impossible year.
Sadly I must report that, towards the end of the year, two of the charity's most influential figures passed away. Firstly Margaret O'Donoghue died in August 2021, after a short illness. Margaret founded the charity in 1989 and for 30 years oversaw its growth into what we see today. Margaret recognised that cancer patients were not receiving the support, if any, they needed post diagnosis. She was determined to change that situation and through her strength of will and purpose did so, subsequently ensuring that thousands of local people, could access vital support services through CancerHelp. I doubt she would have been so successful without her right hand man, Eddie Topping. Sadly Eddie passed away just a matter of weeks after Margaret, in September 2021. Eddie joined Margaret not long after the charity opened in Plungington Road. He oversaw the acquisition of Vine House and Croston House and their subsequent conversions. Eddie was the charity's founding Chairman supporting Margaret's desire to help those affected by cancer. They were immense characters without whom the charity would not exist today.
In concluding I would like to recognise that this year has been another incredibly difficult one for all those who have striven to keep the charity afloat. I have been moved by the dedication of so many people associated with the charity and their desire to ensure CancerHelp succeeds. Once again, I would like to offer my personal thanks to Jeanette Smalley who has ensured the doors of Vine House and Croston House have remained open and to Rachel Mallett whose careful stewardship of the charity's finances has ensured those doors could be open.
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CANCER HELP (PRESTON) LIMITED
CHAIRMAN'S REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2021
The year ended as it began with the country still in the grip of a pandemic. The Covid 19 Alpha strain mutated into Delta and then into Omicron. The country has indeed been fortunate to have been a world leader in its vaccination program. However, the year ahead promises to be another difficult one and one that will challenge all of us who wish to see CancerHelp continue to deliver its vital support.
To all those who have supported CancerHelp over the last twelve months I offer my gratitude.
Jonathan Gorick Chair of Trustees
Addendum to the Report of the Chairman for the Year Ended 30th September 2021
Whilst completing the final drafts of CancerHelp's accounts and reports the charity became aware of a legacy. The family of a local man, who died in the previous year, contacted the charity to say that, whilst their relative had left no will, they were keen to support the "wonderful and valuable work done by CancerHelp". The estate is now subject to a deed of variation and, whilst the size of the legacy has yet to be confirmed, a provisional sum of £35,000 will be incorporated into the Statement of Financial Activities. Thanks to the generosity of the family concerned, a small surplus has been transformed into a significant one, further securing the charity's future. The family has been made aware of the charity's gratitude.
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CANCER HELP (PRESTON) LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021
INTRODUCTION
The Board of trustees
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 30 September 2021. 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 2019).
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CANCER HELP (PRESTON) LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021
OBJECTIVES AND ACTIVITIES Objectives and aims Covid 19
Once again, the Trustees cannot issue this report without first referring to the impact of the Covid 19 pandemic. For a second year, the country was subject to varying degrees of restrictions including lockdown. The Government's aim was to prevent a "medical and moral disaster" for the NHS. Following the end of the second lockdown in December 2020 the country began a journey towards a degree of normality. However, the impact of Covid 19 has been, and remains, significant. The virus has, through its various strains, continued to wreak havoc on the country's economy, businesses, and people.
The Trustees are therefore relieved to report that CancerHelp has survived another difficult year. It has done so thanks to the hard work and commitment of its staff and volunteers. The charity has continued to deliver its support to all those who have sought its help. For a second year its financial survival has very much been dependent on central and local Government support, emergency grants and generous donations. Indeed, the significant surplus recorded in this year's accounts is due to the generosity of one local family, following the death of a relative.
The ongoing management of the charity continued to present its challenges. In person Trustees meetings remained suspended and the Covid 19 working group, consisting of the Chairman, Jonathan Gorick, Treasurer, Rachel Mallett and Trustee, Mike Swift continued to oversee the operation of the charity through General manager Jeanette Smalley. They did so with regular referral to, and the approval of, the Trustee Board, via video conference where necessary.
CancerHelp strives to be the leading charitable provider of support for all those affected by cancer and close family bereavement, in Central Lancashire. CancerHelp will offer the highest standards of help, advice, and therapy to all those who seek assistance; allowing them to find comfort, gain self-confidence and, above all, live fulfilled lives.
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To improve the quality of life of cancer patients, their families and their carers by providing a comprehensive range of high-quality services, which are free at the point of use.
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To provide support for cancer patients from the point of diagnosis, through treatment, into recovery and, for some clients, in the terminal phase of the disease.
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To provide therapy services and support to children, young people and associated family members affected by close family bereavement.
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To provide appropriate emotional, physical, and social support that is matched to each client's individual needs and circumstances through assessment and consultation.
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To provide information and advice services for educational, community and health care professionals with the intention of promoting and supporting best practice.
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To provide services in a welcoming, professional, and non-clinical environment through its dedicated cancer support centres, Vine House and Croston House.
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To provide advice, information, and advocacy to enable clients to find the best support for them.
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To develop mutually beneficial working relationships with other professional organisations which identify and achieve common objectives for the benefit of clients.
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To work with agencies involved in the welfare of young people to improve the life chances of children and young people affected by close family bereavement.
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To continually develop suitable services in consultation with both clients and health care professionals.
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To provide a positive, open, and safe working environment in which staff and volunteers can develop their skills, enhance services, and enable the Charity to meet its aims.
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CANCER HELP (PRESTON) LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021
OBJECTIVES AND ACTIVITIES
Significant activities
The main activities undertaken in relation to the objectives of the charity include a mix of one-to-one counselling/ therapy and groupwork. The main areas of one-to-one support are
Counselling including Psychotherapy Complementary Therapies Children and Young People's Bereavement Service Bereavement Support and Counselling Breathlessness Clinic
The main areas of group support are
Art Groups Being with Cancer Workshops Craft and Activity Groups Family Support Hope Self-Management Programme Informal Advocacy and Liaison - Cancer Information Listening & Loss Telephone Support Mindfulness Programme Support Groups Yoga
The Listening & Loss Telephone support service was introduced in September 2020. It ran for a contracted period and ceased at the end of that period in mid-2021. Given the impact of Covid 19 some of the services (mainly the group sessions) listed above were not available for parts of the year. The charity's ability to deliver some of these services has been dictated by its response to Government Restrictions and Guidelines. CancerHelp has provided the services listed above as and when permitted and safe to do so.
The charity's services are reviewed on a regular basis to ensure they continue to satisfy the objectives of the charity and continue to meet the needs of service users. Client feedback is sought and published within senior management reports. Almost exclusively that feedback is very positive reflecting the value of the services provided and their ability to help service users to deal with traumatic circumstances.
The charity offers a dedicated service for children and young people called Stride. The service provides support to those who are affected by cancer themselves or in their immediate family. That support extends to children and young people who are experiencing, or have experienced, close family bereavement associated with cancer. It is well known that, without appropriate support, many such children and young people go on to develop psychological disorders that can adversely affect the remainder of their lives. Sadly, the statutory Children and Adolescent Mental Health Services have raised their thresholds so that bereavement no longer meets their referral criteria. CancerHelp's Stride service is unique in Central Lancashire.
The benefit provided to the people of Central lancashire by CancerHelp- cannot be measured in terms of money or statistics. It must be measured in terms of the well-being of that large part of society touched by cancer. To the recipients of CancerHelp's support the benefit is invaluable.
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CANCER HELP (PRESTON) LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021
OBJECTIVES AND ACTIVITIES
Public benefit
The trustees have given due consideration to Charity Commission published guidance on the operation of the public benefit requirement.
The charity exists to help all those affected by cancer in Central Lancashire. It aims to help cancer patients, their families and their carers to live with the disease and its consequences. This includes support through diagnosis, treatment and sadly sometimes death. CancerHelp fills a significant gap in service provision in Central Lancashire. That gap lies between the diagnostic, medical intervention and associated support services offered by Lancashire Teaching Hospitals, including the NHS charitable organisation Rosemere, and the palliative care provided by St Catherine's Hospice.
Macmillan Cancer Support estimates that there are over 2.5 million people currently living with Cancer in the UK, a figure that has increased by almost 500,000 in the last five years. It is anticipated that, by 2030, the number of people living with cancer will be 4 million. Talking therapies and complementary therapies have been proved to be effective in protecting the wellbeing of people coping with the disease and its consequences. The services offered by charities such as CancerHelp have never been more important than they are now.
That is why, every year, several hundred people from Central Lancashire access the charity's cancer support centres in Preston (Vine House) and Garstang (Croston House). Following assessment, they are directed to one, or more, of the charity's services, depending on their individual need. Usually this will result in six to eight one to one meetings with one of the charity's qualified and experienced counsellors or access to one of the specific support groups. Support can be provided in person at Vine House or Croston House, at home, by video link or over the phone. CancerHelp provides several thousand service user sessions every year. All the services offered by the charity are free of charge.
Cancer does not discriminate by age, gender or background, and neither does CancerHelp; everyone is welcome to access its services.
Volunteers
This report offers the Trustees the opportunity to recognise that the charity could not function without its team of dedicated volunteers. Without their much-appreciated efforts the community would be deprived of an invaluable service. They are the lifeblood of the charity and are often our unsung heroes.
Once again, this has never been truer than in in the year just ended. The huge impact of the Covid 19 virus has meant that many volunteers could not work, as the charity's shops and day care centres were closed. However when asked those same volunteers stepped forward to do what they can to help the charity. As the shops reopened, volunteers returned and ensured both they and customers followed the Covid safe policies of CancerHelp. Vine House could not have continued to operate without its volunteers who fulfil roles as diverse as receptionists, administrators and gardeners.
Despite the impact of the Covid 19 virus, CancerHelp, like many other charities, has a constant need for new volunteers. Generally, its ranks of volunteers tend to be elderly and sadly, for several reasons, some are no longer with us. The charity has an active programme to recruit volunteers at all points of contact with the public. Not surprisingly many volunteers come from the large number of people who have benefitted either directly or indirectly from the work of the charity. Others have been young people volunteering in the charity shops, particularly students. That is vital as new energy and enthusiasm provides encouragement to existing volunteers. CancerHelp strives to ensure volunteering is a positive experience that has the potential to provide a sense of giving back, confidence, self-worth, companionship and valuable work experience.
Finally, it is worth remembering that the Trustees, who are ultimately responsible for the well-being of the charity, are also volunteers. They provide their time, experience and skills free of charge.
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CANCER HELP (PRESTON) LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021
OBJECTIVES AND ACTIVITIES
Management
The Trustees note in this report that this year has been another difficult one for all those associated with the charity. They recognise that this has been particularly so for CancerHelp's senior managers who have had to deal with the impact of the virus on the day-to-day running of the charity. In addition, those same managers have had to deal with the impact on those that they are responsible for - the charity's staff and service users.
Where the charity's management team have managed to keep Vine House open for most of the year, Croston House has been for a large part closed. Access to both day care centres has been carefully managed to ensure staff and clients have remained safe. Government regulations have changed, often at short notice and with very little guidance for the health care sector. As a result, the charity's senior managers have found themselves working additional hours and undertaking duties outside their normal responsibilities. As mentioned above, for most of the year, Croston House has remained closed and service users have been redirected to Vine House though senior managers ensured Croston House has been maintained and secure.
Throughout the year, the service delivery teams continued to deliver services. Senior managers have ensured that they did so in a way that was safe for both counsellor/therapist and those they were supporting. Lessons learnt in the previous year have ensured the charity has been able to use video links to deliver services. Such has been the benefit that clients can now be offered a choice of service delivery methods, something that will be continued after the pandemic is over.
The Trustees' Covid 19 working group has continued to meet with the charity's General Manager, Jeanette Smalley, monthly. The primary objectives of those meetings were to manage the charity's finances and ensure the charity could continue to offer its services, within the Government's parameters of restrictions and advice. Significant decisions were referred to the Trustees and the agreed action was conveyed to CancerHelp's management team by the General Manager.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Many of the people who would normally access CancerHelp's' services come from groups recognised to be at most risk from the Covid 19 virus. Many of the treatments associated with cancer have a detrimental impact on the body's immune system and as such many of those undergoing these treatments have been reticent to leave their homes. Demand for services has followed the ebb and flow of the virus and the associated Government guidance/restrictions. The service delivery teams have all reported that the complexity of many of the cases presented have increased. In the main they put this down to a deterioration in mental health associated with the impact of the virus on NHS treatment and waiting times. The charity has also noted an increase in the number of service users who have cancelled or missed appointments. As a result, for the second year, the total of sessions delivered to service users is below that seen in pre Covid 19 years. None the less, over the course of the year, CancerHelp supported several hundred new service users and has continued to offer its core services.
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Talking Therapies - one to one counselling, bereavement support and cognitive therapy
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Children and Young People's Service (Stride) - one to one counselling and support associated with bereavement
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Breathlessness Clinic - clinical support for specific cancers such as lung cancer
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Group Therapy - counsellor led programs and cancer related self-help support groups
The delivery of certain services has been challenging not, at times,impossible under Government Restrictions and Guidance. The first has been Complimentary Therapies (for example massage, aromatherapy, and reflexology) and the second exception has been Group Support (counsellor led groups such as the HOPE Program, cancer specific support groups and art groups). Due to the nature of these forms of support the charity took a decision to suspend the services for all or part of the year.
Where services have been offered, they have been delivered within the charity's Covid Safe rules which seek to ensure the safety of the service provider and the service user.
The provision of a comprehensive assessment process at the first point of contact allows CancerHelp to direct service users to the most appropriate service or services. The charity provides and facilitates counselling and support for each person as an individual at their own pace depending on the individual stage of the illness or psychological need.
For thirty-two years CancerHelp has been providing support services for cancer patients, their families, their carers and young people affected by bereavement. This year has been another of the most difficult and challenging the charity has experienced.
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CANCER HELP (PRESTON) LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021
ACHIEVEMENT AND PERFORMANCE
Fundraising activities
The Covid 19 pandemic has, once again, had a significant impact on CancerHelp's fundraising activities. Historically, the charity's single most important source of income has been its four shops which sell donated goods to the public. During the Government's second lockdown in December 2020 all four shops were closed. The two best performing shops, Garstang and Longridge, have been open, as regulations permitted, though with reduced opening hours. One of the two remaining shops was condemned by its landlord, Preston City Council and the other has not reopened due to concerns regarding the safety of shop staff. As a result, shop income is significantly below normal levels.
During the year very few "in person" fundraising events were possible, due to the ongoing prevalence of the virus. The charity's income from Fundraising was on a par with the previous year.
On a more positive note, the local NHS Clinical Commissioning Group continued to provide its funding for contracted services. The charity recognises the significant support provided by central and local government without which the charity would have faced significant difficulties. Valuable financial support was received from the local community, individuals, and businesses who recognised the difficulties the charity faced. As previously noted, the charity benefitted from the generosity of a local family following the loss of a relative. The management team redoubled its efforts to access funding from charitable groups such as private charitable trusts, The national lottery and Children In need. By the end of the year CancerHelp had secured grants worth over £100,000.
The charity's financial survival can be put down to several factors. Primarily the hard work of its own staff and volunteers but also the generosity of those who understand its work and value to the local community.
FINANCIAL REVIEW
Principal funding sources
Given the continued impact of Covid 19 it is not surprising to report the charity's principal funding sources remained much as recorded in last year's report. CancerHelp's largest source of funding has been grants from private charitable trusts and larger bodies such as the National Lottery and Children in Need. This was closely followed by donations from individuals, companies and the charity's own campaigns. In addition, the charity received funding from the NHS through contracts with the local Clinical Commissioning Group to deliver specific services. It should be noted that CancerHelp has accessed Covid 19 related support offered by the Government (Central and Local). This has taken the form of furlough payments to cover staff costs and retail support to cover the closure of the charity's shops.
Investment policy and objectives
It is the policy of the directors to be risk averse in the stewardship of its resources and therefore cash deposits are not to be applied in any venture considered by them to be risky. Although interest rates on cash deposits remain at an all-time low the directors believe the security of the capital sums on deposit are a priority.
Reserves policy
The Trustee Board's current policy is to hold a minimum of six months operating costs in reserve. These are free reserves to be used for charitable purposes with no restrictions placed upon them. Despite the events of this year the Trustees believe that it is highly unlikely that all of CancerHelp's income streams would fail simultaneously and therefore the charity's reserves would be added to during that six-month period. Any reserves relating to restricted funds do not have a spending timescale imposed on them.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Charity is controlled by its governing document, its memorandum and articles of association dated 25th January 1994, and constitutes a limited company, limited by guarantee. Its memorandum and articles of association were amended on 22nd April 1998 and again on 20th April 2016 when the Company's articles of association were modernised and brought up to date following various changes in statutory legislation. The liability of the members is limited to £1 per member.
Recruitment and appointment of new trustees
The recruitment and appointment of new trustees rests with the Board of Directors who are the Trustees. In identifying potential new trustees the board take into account any potential gaps in the make up of the existing board and look specifically to recruit someone with the necessary skills and experience to actively bring benefit to the Charity from their expertise.
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CANCER HELP (PRESTON) LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
Under normal circumstances, the directors meet every two months to discuss the charity's affairs and plan for future events. This has not been possible for much of the year. Senior members of the board did meet as part of the Covid 19 management team monthly to resolve day to day issues with input being sought from staff and volunteers. Urgent issues were dealt with over the telephone or via electronic communication with the Trustee Board. The day-to-day activities of the charity are overseen by the General Manager who liaises with the staff and volunteers, the Trustee working group and as required the Trustee Board.
Induction and training of new trustees
New Trustees are given all the necessary and relevant information relating to the running of the charity over recent years to bring them up to speed with the charity and its work and how it operates thus promoting a seamless introduction.
Wider network
Referrals are often given by health professionals working for the National Health Service whose own organisation cannot provide the kind of service being offered by the charity. Patients and/or their families and carers can also refer themselves directly and the charity's services are open to anyone regardless of age, race or ability to pay with support offered by specialist professionals each accredited in their relevant area of expertise.
Related parties
The Trustees consider that they themselves and the General Manager and Company Secretary have the power to exert significant influence over the charity. Generally, there are no transactions either directly or indirectly between parties connected to the above and the charity.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The Trustees have a risk register which identifies those major risks to which the charity is exposed. Where appropriate systems or procedures have been established to mitigate those risks. This register is updated periodically.
Procedures are in place to ensure the health and safety of staff, volunteers and service users at Vine House, Croston House, and the charity's shops. Additional rules have been implemented to cover the delivery of services during the Covid 19 pandemic to protect both the service user and the service provider.
As was the case last year, the focus of the Board of Trustees has been the risk of depletion of financial resources. The Trustees are very much aware that income that has secured the survival of the charity in this year will not be available next year. Policies to increase, and diversify, income to avoid dependency upon such sources of income will have to be considered. The charity will have to build on the success it has seen in some areas such as grants. CancerHelp continues to seek corporate support from local businesses.
The balance between the need to manage finances and fulfil CancerHelp's objectives has been a significant challenge for the Trustees. The results contained in these Annual Accounts highlight a degree of success in achieving this. Thanks to growth in Grants, the maintenance of donations and the receipt of Government support the charity has balanced its books over the course of the year. That position was somewhat improved by the generous legacy, referred to earlier, that has left the charity with a surplus in the year.
The Trustees recognise that the relative success of the year is built upon income streams that may not be repeated in the future. The Covid 19 virus is still prevalent and is likely to exist for years to come. The charity is facing yet another challenging year in which new forms of income will be required and one in which its costs will need to be closely managed.
Despite the challenges, the Trustees remain committed to ensuring the long-term future of the charity and the continued delivery of support to those that seek its help.
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CANCER HELP (PRESTON) LIMITED
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021
STRUCTURE, GOVERNANCE AND MANAGEMENT A FINAL NOTE
In memory
The Trustees of CanceHelp would like to join all those associated with the charity in remembering the lives of Margaret O'Donoghue and Eddie Topping who both sadly passed away during the year. A plaque with the following words will be placed in the entrance to Vine House.
FOUNDERS OF CANCERHELP
THIS PLAQUE COMMEMORATES THE LIVES OF MARGARET O'DONOGHUE AND EDDIE TOPPING
MARGARET O'DONOGHUE FOUNDED CANCER HELP IN 1989. HER AIM WAS TO PROVIDE SUPPORT FOR CANCER PATIENTS AND THEIR FAMILIES THROUGH A RANGE OF FREE SERVICES THAT WERE NOT OTHERWISE AVAILABLE. SHE WAS SUPPORTED BY EDDIE TOPPING WHO BECAME THE CHARITY'S FOUNDING CHAIRMAN. TOGETHER THEY CREATED THIS FACILITY, VINE HOUSE.
WITHOUT THEM THE CHARITY WOULD NOT EXIST
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 23 March 2022 and signed on its behalf by:
Mr J D Gorick - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CANCER HELP (PRESTON) LIMITED
Independent examiner's report to the trustees of Cancer Help (Preston) Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2021.
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 registered member of Institute of Chartered Accountants in England & 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:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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.
Mr A Mills FCA MAAT Institute of Chartered Accountants in England & Wales James Todd & Co Greenbank House 141 Adelphi Street Preston Lancashire PR1 7BH
23 March 2022
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CANCER HELP (PRESTON) LIMITED
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 SEPTEMBER 2021
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities 2 Investment income 3 Total EXPENDITURE ON Raising funds 4 Charitable activities Relief of sickness - UK Support costs Total NET INCOME/(EXPENDITURE) Transfers between funds 14 Net movement in funds RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
2021 Unrestricted Restricted Total fund fund funds £ £ £ 189,706 108,400 298,106 102,326 - 102,326 3,907 - 3,907 295,939 108,400 404,339 71,433 - 71,433 80,720 122,320 203,040 86,777 - 86,777 238,930 122,320 361,250 57,009 (13,920) 43,089 (13,920) 13,920 - 43,089 - 43,089 1,083,573 - 1,083,573 1,126,662 - 1,126,662 |
2020 Total funds £ 289,523 |
|---|---|---|
| 117,015 | ||
| 689 | ||
| 407,227 | ||
| 65,295 | ||
| 176,547 | ||
| 92,937 | ||
| 334,779 | ||
| 72,448 | ||
| - | ||
| 72,448 | ||
| 1,011,125 | ||
| 1,083,573 | ||
The notes form part of these financial statements
Page 13
CANCER HELP (PRESTON) LIMITED
BALANCE SHEET 30 SEPTEMBER 2021
| Notes FIXED ASSETS Tangible assets 9 CURRENT ASSETS Stocks 10 Debtors 11 Cash at bank and in hand CREDITORS Amounts falling due within one year 12 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 14 Unrestricted funds TOTAL FUNDS |
Unrestricted fund £ 811,341 250 60,107 298,203 358,560 (43,239) 315,321 1,126,662 1,126,662 |
Restricted fund £ 2,451 - - 34,772 34,772 (37,223) (2,451) - - |
2021 Total funds £ 813,792 250 60,107 332,975 393,332 (80,462) 312,870 1,126,662 1,126,662 1,126,662 1,126,662 |
2020 Total funds £ 807,339 250 86,637 304,555 |
|---|---|---|---|---|
| 391,442 | ||||
| (115,208) 276,234 1,083,573 |
||||
| 1,083,573 | ||||
| 1,083,573 1,083,573 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2021 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 23 March 2022 and were signed on its behalf by:
Miss R Mallett - Trustee
The notes form part of these financial statements
Page 14
CANCER HELP (PRESTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021
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, as modified by the revaluation of certain assets.
Cancer Help (Preston) Limited is a private company, limited by guarantee, registered in England and Wales. The company's registered number and registered office address can be found on page 7 in the Trustees Report.
The presentation currency of the financial statements is the Pound Sterling (£). The 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.
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.
Office Equipment - 20% on cost Motor vehicles - 20% on cost
With regard to land and buildings, the properties being formally professionally revalued as at 22nd April 2016 by Garside Waddingham, Chartered Surveyors. The Trustees have adopted the values supplied to them, following this professional valuation undertaken at the above date., They consider that the property values have remained flat since that date and remain so as at the year end 30 September 2021. Cost or valuation in relation to land and buildings refers to the revalued amounts. It is the Trustees intention to regularly revalue land and buildings themselves, but also to have a formal professional valuation carried out as and when the need arises, but at least every five years, although COVID restrictions have delayed this in the current year. On this basis there is no appreciation or impairment and therefore no depreciation is charged.
Capitalisation of fixed assets
Each class of asset is included at cost except for land and buildings which is capitalised at valuation. Only assets with a value of £400 or more will be added to capital expenditure, smaller amounts being considered trivial in nature.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
The charity is exempt from corporation tax on its charitable activities and also from Value Added Tax on its trading activities relating to its four charity shops.
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/provider of funding or when funds are raised for particular restricted purposes.
Page 15
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CANCER HELP (PRESTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021
1. ACCOUNTING POLICIES - continued
Fund accounting
Financial instruments
The following assets and liabilities are classified as financial instruments - cash at bank and on hand, trade and other debtors, trade creditors and bank loans.
They are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.
Donated goods
Members of the public and supporters of the Charity donate goods to each of the Charity's four shops. The income derived from the sale of those goods is recognised only when a sale has been made, or where the goods are not saleable when a receipt is made for the sale of scrap or waste products.
Where goods of a capital nature are donated for the Charity's use the value ascribed to those goods are what a reasonable person would pay for the equipment bearing in mind its age, state and condition when acquired. Such a value is then treated as a cost for the equipment and also as an income donation of an equal amount.
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.
2. OTHER TRADING ACTIVITIES
| Fundraising events Shop takings Christmas card sales Contributions towards training INVESTMENT INCOME Rents received Bank account interest |
2021 £ 30,478 71,848 - - 102,326 2021 £ 3,884 23 3,907 |
2020 | 2020 |
|---|---|---|---|
| £ | |||
| 28,849 86,923 1,143 100 |
|||
| 117,015 | |||
| 2020 | |||
| £ | |||
| 238 | |||
| 451 | |||
| 689 |
3. INVESTMENT INCOME
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CANCER HELP (PRESTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021
4. RAISING FUNDS
Raising donations and legacies
Staff costs Grant costs Other trading activities Purchases Christmas cards Fundraising events costs Aggregate amounts |
2021 £ 2,267 6,750 9,017 2021 £ 61,581 778 57 62,416 71,433 |
2020 |
|---|---|---|
| £ | ||
| 7,816 6,250 |
||
| 14,066 | ||
| 2020 | ||
| £ | ||
| 49,975 1,000 254 |
||
| 51,229 | ||
| 65,295 |
5. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 2021 2020 £ £ Depreciation - owned assets 4,628 2,840 |
2021 2020 £ £ Depreciation - owned assets 4,628 2,840 |
2021 2020 £ £ Depreciation - owned assets 4,628 2,840 |
|---|---|---|
| £ 2,840 |
||
| Independent examination fee | 4,150 |
4,000 |
| ===== |
===== |
6. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 September 2021 nor for the year ended 30 September 2020.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 September 2021 nor for the year ended 30 September 2020.
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CANCER HELP (PRESTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021
7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities Investment income Total EXPENDITURE ON Raising funds Charitable activities Relief of sickness - UK Support costs Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted fund £ 259,872 117,015 689 377,576 65,295 143,356 92,937 301,588 75,988 1,007,585 1,083,573 |
Restricted fund £ 29,651 - - 29,651 - 33,191 - 33,191 (3,540) 3,540 - |
Total funds £ 289,523 |
|---|---|---|---|
| 117,015 | |||
| 689 | |||
| 407,227 | |||
| 65,295 | |||
| 176,547 | |||
| 92,937 | |||
| 334,779 | |||
| 72,448 | |||
| 1,011,125 | |||
| 1,083,573 | |||
8. EMPLOYEE EMOLUMENTS
No employees benefits exceeded £60,000 during the year (including taxable benefits in kind but not including pension contributions).
Two employees classified as key management personnel received between them £49,225 (2020: £49,861).
The average number of trustees during the year was 8 (2020: 8).
The average number of employees during the year was 7 (2020: 8).
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CANCER HELP (PRESTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021
9. TANGIBLE FIXED ASSETS
| TANGIBLE FIXED ASSETS | ||||
|---|---|---|---|---|
| COST At 1 October 2020 Additions At 30 September 2021 DEPRECIATION At 1 October 2020 Charge for year At 30 September 2021 NET BOOK VALUE At 30 September 2021 At 30 September 2020 |
Land and Buildings £ 800,000 - 800,000 - - - 800,000 |
Office Equipment £ 136,693 11,081 147,774 129,354 4,628 133,982 13,792 |
Motor vehicles £ 10,000 - 10,000 10,000 - 10,000 - |
Totals £ 946,693 11,081 957,774 139,354 4,628 143,982 813,792 |
| 800,000 | 7,339 | - | 807,339 |
Included in cost or valuation of land and buildings is freehold land of £245,000 (2020 - £245,000) which is not depreciated.
| Land and | ||
|---|---|---|
| Cost or valuation at 30 September 2021 is represented by :- | Buildings | |
| 2021 | 2020 | |
| £ | £ | |
| Cost | 807,450 | 807,450 |
| Valuation in 2010 | (47,450) | (47,450) |
| Valuation in 2013 | (10,000) | (10,000) |
| Valuation in 2015 | 50,000 | 50,000 |
| Revalued amount | 800,000 | 800,000 |
| ======== | ======== | |
| If freehold property had not been revalued it would have been included at the | ||
| following historical cost :- | ||
| Cost | 807,450 | 807,450 |
| ======== | ======== |
The freehold properties were formally valued on an open market basis on 22nd April 2016 by Garside Waddingham, Chartered Surveyors, and these valuations have been adopted by the trustees at the years ended 30 September 2021 and 30 September 2020.
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CANCER HELP (PRESTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021
10. STOCKS
| Stocks 11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors Prepayments 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Social security and other taxes Other creditors Accruals |
2021 £ 250 2021 £ 49,660 10,447 60,107 2021 £ 11,206 - 872 68,384 80,462 |
2020 £ |
|||
|---|---|---|---|---|---|
| 250 | |||||
| 2020 £ |
|||||
| 71,574 | |||||
| 15,063 | |||||
| 86,637 | |||||
| 2020 £ |
|||||
| 20,637 | |||||
Deferred income consists of funding received during the year, the performance relating to that funding to be carried out in the following year.
13. SECURED DEBTS
Any bank borrowings (Currently £Nil; 2020 £Nil) are secured by a first legal charge on the land and buildings of the charity.
14. MOVEMENT IN FUNDS
| Unrestricted funds Unrestricted fund Restricted funds Restricted fund TOTAL FUNDS |
At 1.10.20 £ 1,083,573 - 1,083,573 |
Net movement in funds £ 57,009 (13,920) 43,089 |
Transfers between funds £ (13,920) 13,920 - |
At 30.9.21 £ 1,126,662 - |
|---|---|---|---|---|
| 1,126,662 |
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CANCER HELP (PRESTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021
14. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming resources £ Unrestricted funds Unrestricted fund 295,939 Restricted funds Restricted fund 108,400 TOTAL FUNDS 404,339 Comparatives for movement in funds At 1.10.19 £ Unrestricted funds Unrestricted fund 1,007,585 Restricted funds Restricted fund 3,540 TOTAL FUNDS 1,011,125 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds Unrestricted fund 377,576 Restricted funds Restricted fund 29,651 TOTAL FUNDS 407,227 |
Resources expended £ (238,930) (122,320) (361,250) Net movement in funds £ 75,988 (3,540) 72,448 Resources expended £ (301,588) (33,191) (334,779) |
Movement in funds £ 57,009 (13,920) 43,089 At 30.9.20 £ 1,083,573 - 1,083,573 Movement in funds £ 75,988 (3,540) 72,448 |
|
|---|---|---|---|
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CANCER HELP (PRESTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021
14. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds Unrestricted fund Restricted funds Restricted fund TOTAL FUNDS |
At 1.10.19 £ 1,007,585 3,540 1,011,125 |
Net movement in funds £ 132,997 (17,460) 115,537 |
Transfers between funds £ (13,920) 13,920 - |
At 30.9.21 £ 1,126,662 - |
|---|---|---|---|---|
| 1,126,662 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds Unrestricted fund Restricted funds Restricted fund TOTAL FUNDS |
Incoming resources £ 673,515 138,051 811,566 |
Resources Movement expended in funds £ £ (540,518) 132,997 (155,511) (17,460) (696,029) 115,537 |
Resources Movement expended in funds £ £ (540,518) 132,997 (155,511) (17,460) (696,029) 115,537 |
|---|---|---|---|
| 115,537 |
15. CONTINGENT LIABILITIES
During the year the Charity accounted for a total of £850 (2020: £4,387) from the clients accounts of a firm of solicitors connected to the Charity by virtue of common directorships. Despite the best efforts of the law firm to trace their missing clients they were unable to do so and The Solicitors Regulation Authority have confirmed that the funds may be donated to charity on the undertaking that a repayment will be made should the missing clients (or any of them) be traced.
Although the funds have been received the Trustees have had to sign indemnities in favour of the law firm to repay some or all of the amounts totalling £18,956 (2020: £18,106), should those missing clients be traced.
Any liabilities are contingent on the missing clients being found and them proving to have a valid claim on the funds which have now been donated.
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CANCER HELP (PRESTON) LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021
16. RELATED PARTY DISCLOSURES
During the year ended 30 September 2021 aggregate donations were received without conditions from Directors / Trustees or organisations connected to Directors / Trustees of £22,550 (2020: £25,987). These donations were received without attached conditions which would, or might, require the charity to alter significantly the nature of its existing activities, except to the extent of £850 total £18,956 (2020: £18,106) referred to in the Contingent Liabilities note contained in these financial statements.
During the year ended 30 September 2021 aggregate payroll payments were made to close relatives of Directors / Trustees being £nil (2020: £177) paid to Emily Sharples, and £nil (2020 : £801) paid to Charlotte Goodier.
17.
ULTIMATE CONTROLLING PARTY
The Directors consider that there is no controlling party as the company is limited by guarantee and there is no one person exercising dominant influence over the Charity.
18. OPERATING LEASE COMMITMENTS
The following operating lease payments are committed to be paid within one year :-
| Land and buildings | 2021 | 2020 |
|---|---|---|
| £ | £ | |
| Expiring : | ||
| Within one year | - | - |
| Between one and five years | 26,300 | 31,700 |
| ---------- | --------- | |
| 26,300 | 31,700 | |
| ---------- | --------- |
Page 23