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2025-09-30-accounts

COMPANY NUMBER: 02890943 (England and Wales) REGISTERED CHARITY NUMBER: 1032828

REPORT OF THE TRUSTEEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 FOR CANCER HELP (PRESTON) LIMITED (A COMPANY LIMITED BY GUARANTEE)

Foster & Co. Limited Unit 16 Eastway Business Village Olivers Place Fulwood Preston PR2 9WT

CANCER HELP (PRESTON) LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page
Chairmans Report 1 to 2
Report of the Trustees 3 to 9
Independent Examiner’s Report 10
Statement of Financial Activities 11
Balance Sheet 12 to 13
Notes to the Financial Statements 14 to 21
Detailed Statement of Financial Activities 22 to 24

CANCER HELP (PRESTON) LIMITED

CHAIRMAN’S REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

As I write this report, I again reflect on how fast another year has passed. Not least when I reflect on the fact that the charity is entering its thirty sixth year and that I have been associated with CancerHelp for twenty-four of those years. First and foremost, as a Trustee and more latterly, for fourteen years as Chair; an issue I will return to later in my report. During that time the charity has changed significantly but there remains, at its core, its original objective to help those affected by cancer to live with the disease. Thanks to my fellow Trustees, the teams at Vine House and Croston House and its invaluable army of volunteers the charity has, since its formation, supported tens of thousands of people, affected by cancer, from our local communities.

The year ended 30[th] September 2025 was, as ever, challenging. Demand for the charity’s services remained high whilst its ability to satisfy that demand was constrained by its finances.

In general, the charity’s financial performance was significantly better than forecast at the beginning of the year. Indeed, at the time of writing, the charity appears to have made a small surplus. Whilst I am pleased to report this fact I do so conditionally. Firstly, at the end of quarter one, it was apparent that the charity’s finances were cause for concern with a projected loss for the year of £40,000. The Trustees took a decision to freeze expenditure on services at December levels and suspend planned expenditure. Secondly, the charity benefitted from one off sources of income. Primarily, this came from Booth’s supermarkets and their Pennies scheme through which Booth’s customers opted to make a charitable donation at the till. The charity received around £28,000 from this scheme.

I am therefore pleased to report that thanks to the action taken and funding received the charity ended the year with its finances in reasonable health.

In making that comment I must recognise the contribution of the charity’s two shops, in Longridge and Garstang. They remain the single largest contributors to CancerHelp’s income. Over the course of the year, sales have totalled over £135,000 which, given the shops sell second hand clothing, is remarkable. I would like to take this opportunity to formally thank the two shop managers and their teams of volunteers.

Thanks to the stability of the charity’s finances over the course of the year its reserves remain unchanged and represent just under twelve months’ running costs.

The charity’s financial performance is provided in full detail in its Annual Accounts 2024/25 and, considering my comments above, I would ask you to study the financial report contained in that document.

Over the course of the year the charity delivered 1,591 (1,138) adult sessions, 463 (286) Children and Young People sessions and 1,520 (1,098) Complementary Therapy sessions. The figure in brackets is the number of sessions delivered last year. The total number of people seen was Adult Services 265 (163), Children and Young People Services 66 (41) and Complementary Services 217 (156). It is important to note that these numbers do not include the considerable number of people helped through drop ins, telephone calls, support groups, and cancer specific groups. So, over the course of the year, the charity has supported over five hundred local people affected by cancer be they patients, families or carers.

In last year’s report I shared my concerns regarding the level of non-attendance. At the time the charity had been experiencing non-attendance levels of up to 20%, a huge waste of its resources. The service delivery teams have worked hard to address this problem. Non-attendance remains an issue and every missed appointment costs the charity around £60, including service and administration costs. However, I am pleased to report that this year the average level of non-attendance across all three services was less than 10%.

The service delivery teams continue to manage non-attendance. Led by our Head of Complementary Therapies the charity developed and introduced a new client journey program. The program lays out the process through which clients receive support from the point of first contact through assessment, service delivery, and finally discharge. The program has helped to reduce non-attendance through more rigorous assessment and deliver a more efficient service delivery process.

Page 1

CANCER HELP (PRESTON) LIMITED

CHAIRMAN’S REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Returning to my earlier thoughts regarding the pressures on the charity’s finances and its ability to deliver services, the Trustees will be focussing on the effective and efficient use of the charity’s resources over the coming year.

The year saw the formal opening of Vine House, following its £200,000 refurbishment which was primarily funded by the Topping family, in memory of their father, the charity’s founding Chair. Over the course of the year the compliments regarding Vine House have been plentiful and I believe we have created an environment that truly supports the work the charity does. Croston House has also undergone significant refurbishment, thanks to a local benefactor. Whilst not all areas have been completed there is no doubt the house has improved significantly, and I believe it is now a source of pride for those based and working there. During the year the charity won a £50,000 bid from the National Garden Scheme to create a new garden at Vine House which will undoubtedly complement and expand service delivery. The new garden should be completed during the coming winter period, ready for opening in Spring 2026.

In concluding, I wish to return to my position as Chair of CancerHelp. I have been incredibly proud to have been associated with the charity and have been fortunate to have had the opportunity to work with so many committed and talented individuals – Trustees, staff and volunteers. However, I am increasingly concerned that to have had the same Chair for fourteen years may not have been, or continue to be, in the best interests of CancerHelp. Going forward I think the charity needs new ideas and a new perspective that can only come from an external appointment. I will therefore be standing down from the position of Chair at the charity’s AGM in March 2026. Obviously, I will remain in post whilst a replacement is found and will then continue to work as a Trustee, to support the new Chair.

I can honestly say it has been an honour and a privilege to have been associated with CancerHelp.

That just leaves me to say thank you to everyone associated with the charity for their hard work, commitment, and support. The charity is, in so many ways, a reflection of its staff, volunteers and supporters without whom CancerHelp would not exist.

Thank you so much,

Jonathan Gorick Chair of Trustees

Page 2

CANCER HELP (PRESTON) LIMITED

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 SEPTEMBER 2025

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 02890943

Registered Charity number 1032828

Registered office

Vine House 22 Cromwell Road Ribbleton Preston Lancashire PR2 6YB

Trustees

Mr J D Gorick Miss J M Robinson Mr P D Hine (resigned 19.03.25) 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

General Manager Miss J Smalley

Honorary Treasurer Miss R Mallett

Independent examiner

Ms JK Foster ACA Institute of Chartered Accountants in England & Wales Foster & Co Ltd Unit 16 Eastway Business Village Olivers Place Fulwood Preston PR2 9WT

Bankers

Barclays Bank PLC 38 Market Street Lancaster LA1 1HS

Page 3

CANCER HELP (PRESTON) LIMITED

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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 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 2019.

OBJECTIVES AND ACTIVITIES

Management

The operation of the charity is overseen by the Trustee Board which meets quarterly and at the Annual General Meeting. The Trustee Board provides strategic directions for the charity but passes control of the day-to-day operation of the charity to the Senior Management Team. The Senior Management Team consists of the General Manager and the Heads of Service – Adult Talking Therapies, Children and Young Peoples’ Therapies and Complementary Therapies. The day-to-day management of the charity is governed by the following parameters - the Aims of the Charity, the income and expenditure targets contained in the Annual Budget, the key objectives agreed through operational meetings and the guidance provided by the Trustees during the year. Outside of these parameters the Senior Management Team refers matters to the Trustees Board for guidance.

To ensure regular contact and oversight, the Trustee Board established an Operating Group of Trustees to work closely with the charity’s senior managers. The OGT consists of the Chairman, Jonathan Gorick, Treasurer, Rachel Mallett and Trustee, Mike Swift. It continues to meet each month with the General Manager and through these Trustee Assurance Meetings (TAM), trustees oversee the operation of the charity. The significant decisions and outcomes of the TAMs are recorded and are referred to the Trustee Board for approval.

The Trustee Board is pleased to report that CancerHelp has navigated its way through another challenging year and has recorded a small surplus. This has been achieved through 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. Whilst doing so the charity has not needed to draw on its reserves. Therefore, the charity’s reserves, both current and fixed, remain healthy and continue to meet the Reserves Policy laid out in this document.

Aims

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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CANCER HELP (PRESTON) LIMITED

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Aims - Continued

Significant activities

The main activities undertaken in relation to the objectives of the charity include a mix of one-to-one counselling/therapy and group work. The main areas of one-to-one support are:

The main areas of group support are:

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. 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. CancerHelp’s Children’s and Young People’s 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 2025

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 three 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 four million. Talking therapies and complementary therapies have 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.

Over the course of its thirty plus years, CancerHelp has supported tens of thousands of local people who have been impacted by the diagnosis, treatment, and sadly sometimes terminal nature of cancer. Were it not for the charity, most of these people would have faced their fears, stress and anxiety alone.

Cancer does not discriminate by age, gender, race, or background and neither does CancerHelp; everyone is welcome to access its services.

Volunteers

This report offers 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 its unsung heroes.

Once again, this has never been truer than in the year just ended. Volunteers ensure the charity’s shops open, fundraising events are organised and the charity’s support centres can operate. Without volunteers the charity would not exist and its vital services would not be delivered.

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 program to recruit volunteers at all points of contact with the public. Not surprisingly many volunteers come from the large number of people who have benefited 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, selfworth, 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.

Page 6

CANCER HELP (PRESTON) LIMITED

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 SEPTEMBER 2025

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The Charity’s service delivery teams are continuing to note a sustained level of clients who are experiencing significant levels of stress and mental health issues. They are also seeing high numbers of people with later and terminal cancer diagnosis. This has meant the charity’s service delivery teams have had to spend more time with individual clients depending on their specific needs. None the less, over the course of the year, CancerHelp supported several hundred new service users and has continued to offer its core services.

The senior management team have undertaken a review of the client journey through the charity. This has resulted in the provision of a comprehensive assessment process at the first point of contact that allows CancerHelp to direct clients 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-five years CancerHelp has been providing support services for cancer patients, their families, their carers and young people affected by bereavement. Given the circumstances, it has been another difficult and challenging year. The Trustees pay tribute to all members of the service delivery teams and support staff.

Fundraising activities

The charity’s single most important source of income has been its shops which sell donated goods to the public. The charity has two shops – one in Longridge on Berry Lane and the other in Garstang on High Street. Both shops have performed remarkably well delivering sales of more than £135,000. In particular, the Garstang shop continues to set new records for both turnover and surplus.

Income derived from “in person” fundraising was maintained as was income derived from donations. Within those income streams, the Friends Group maintained their invaluable support for the charity. A significant sum was generated through the Booths supermarket Pennies program – a till based donation from its shoppers.

Income generated through grants exceeded forecasts, improving on the performance of the previous year. The charity received a grant of £50,000, which is currently included within deferred income, from the National Garden Scheme and will be used during the next year to create a new garden space to the side of Vine House.

Just over 10% of the charity’s income is derived from contracts to supply services to the local NHS. The Trustees are aware that the process of funding through the NHS is continuing to go through change as funding decisions are made through Integrated Care Systems (ICS’s). The charity is in contact with the local ICS representative to ensure its funding is maintained and developed.

As previously reported, the charity’s financial performance can be put down to several factors. However, contribution of its own staff and volunteers cannot be underestimated.

Page 7

CANCER HELP (PRESTON) LIMITED

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FINANCIAL REVIEW

Principal funding sources

For many years the charity’s principal funding sources have remained the same. Once again, the single largest source of income has been from the two shops, delivering around one third of the charity’s income. Thereafter the charity relies on voluntary giving which makes up another third of the charity’s income. The final element of principal funding comes from the NHS through contracts with the local Integrated Care Systems, representing just over 10% of the charity’s income.

Investment policy and objectives

It is the policy of the Trustees 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 Trustees believe the security of the capital sums on deposit is a priority.

During this year the charity transferred £250,000 of its reserves into the JPM Money Market Fund through LGT Wealth Management. The investment is fully protected, and monies can be withdrawn with minimal notice. The interest rate is significantly better than that offered by high street banks and will benefit the charity. The Board of Trustees formally approved the investment.

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. The Trustees believe that it is highly unlikely that all 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 consider any potential gaps in the makeup 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.

Organisational structure

The Trustees meet every three months to discuss the charity's affairs, the application of the charity’s funds and plan for future events. Beneath this sits the Trustee Advisory Meeting (TAM) which is held every month. The TAM provides the link between the Trustee Board and the senior management of the charity. The meeting consists of the Operating Group of Trustees and the General Manager. The TAM feeds into the Senior Management Team Meeting which is held monthly and attended by the Heads of Service and the General Manager. The meetings are scheduled to promote a two-way flow of information to and from the Trustee Board.

Twice a year the charity holds a Team Briefing, which is open to all members of staff. The briefing provides staff members with an overview of the performance of the charity and an opportunity to ask questions about the operation of the charity.

Page 8

CANCER HELP (PRESTON) LIMITED

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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.

STRUCTURE, GOVERNANCE AND MANAGEMENT

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.

Conclusion

As was the case last year, the focus of the Board of Trustees has been the charity’s financial performance. The Trustees are pleased to note that the charity has performed better than expected. Policies to increase and diversify income to avoid dependency upon a limited number of sources of income continue to be developed. The charity will need to build on the success it has seen in some areas such as shop income. CancerHelp continues to seek corporate support from local businesses.

Going forward the Board of Trustees wishes to ensure the charity uses its resources as effectively and as efficiently as possible. Work is underway to develop data that allows Trustees to understand the service delivery process more fully.

The balance between the need to manage finances and fulfil CancerHelp’s objectives, that is to deliver services, has been a significant challenge for the Trustees. The results contained in these Annual Accounts highlight a degree of success in achieving this. None the less the underlying trends indicate a downward pressure on income streams and upward pressure on expenditure.

As a result, 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.

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 18 March 2026 and signed on its behalf by:

............................................. Mr J D Gorick – Trustee

Page 9

CANCER HELP (PRESTON) LIMITED

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 2025.

Responsibilities and basis of report

As the charity’s trustees of the Company (who are also the 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 for this year 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

The Company’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England & Wales.

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

  1. accounting records were not kept in accordance with section 386 of the Companies Act 2006; or 2. the accounts do not accord with such records; or

  2. the accounts do not comply with the relevant accounting requirements under section 396 of the Companies Act 2006 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

  3. the accounts have not been prepared in accordance with the Charities SORP (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.

Ms J K Foster A.C.A. Institute of Chartered Accountants in England & Wales Foster & Co Limited Unit 16 Eastway Business Village Olivers Place Fulwood Preston Lancashire PR2 9WT

Date: 18 March 2026

Page 10

CANCER HELP (PRESTON) LIMITED

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Unrestricted
Restricted
Notes
Fund
Fund
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
125,624
148,844
Other trading activities
2
210,551
-
Investment income
3
11,003
-
_
_
Total
347,178
148,844
_
_
EXPENDITURE ON
Raising funds
4
45,406
-
Charitable activities
Therapies & support costs
189,691
57,813
Governance costs
98,750
-
Property Refurbishment
-
112,065
_
_
Total
333,847
169,878
_
_
NET INCOME/(EXPENDITURE)
13,331
(21,034)
Transfers between funds
13
(21,034)
21,034
_
_
Net income/expenditure for the year before
other recognised gains and losses
(7,703)
-
Revaluation of freehold properties
during the year
125,000
-
_
_
Net movement in funds
117,297
-
RECONCILIATION OF FUNDS
Total funds brought forward
1,109,977
-
_
_
TOTAL FUNDS CARRIED FORWARD1,227,274
-
_
_		 2025
Total
Funds
£
274,468
210,551
11,003
_
496,022
_
45,406
247,504
98,750
112,065
_
503,725
_
(7,703)
-
_
(7,703)
125,000
_
117,297
1,109,977
_
1,227,274
_		 2024
Total
Funds
£
355,588
172,859
10,608
_
539,055
_
41,589
241,442
98,418
148,298
_
529,747
_
9,308
-
_
9,308
-
_
9,308
1,100,669
_
1,109,977
_

The notes form part of these financial statements

Page 11

CANCER HELP (PRESTON) LIMITED

BALANCE SHEET 30 SEPTEMBER 2025

Unrestricted
Notes
Fund
£
FIXED ASSETS
Tangible Assets
9
956,672
CURRENT STOCK
Investment – Money Market
250,000
Stocks
10
-
Debtors
11
41,530
Cash at bank and in hand
17,864
_
309,394
CREDITORS
Amounts falling due within one
year
12
(38,792)
_
NET CURRENT ASSETS
270,602
_
TOTAL ASSETS LESS CURRENT
LIABILITIES
1,227,274
_
NET ASSETS
1,227,274
__
FUNDS
13
Unrestricted funds
TOTAL FUNDS		 Restricted
Fund
£
-
-
-
-
96,908
_
96,908
(96,908)
_
-
_
-
_
-
__		 2025
Total
Funds
£
956,672
250,000
-
41,530
114,772
_
406,302
(135,700)
________
270,602
________

1,227,274
_

1,227,274
_
1,227,274
_
1,227,274
__		 2024
Total
Funds
£
833,691
-
900
66,847
328,906
_
396,653
(120,367)
_
276,286
_
1,109,977
_
1,109,977
_
1,109,977
_
1,109,977
__

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibility for

The notes form part of these financial statements

Page 12

CANCER HELP (PRESTON) LIMITED

BALANCE SHEET - continued

30 SEPTEMBER 2025

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

18 March 2026 and were signed on its behalf by:

…………………………. Miss R Mallett - Trustee

The notes form part of these financial statements

Page 13

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

CANCER HELP (PRESTON) LIMITED

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 office address can be found on page 3 of 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.

Furnishings and Office Equipment - 20% on cost Motor vehicles - 20% on cost

The trustees arrange for the properties to be revalued on a regular basis, and the latest valuation was carried out on 22 December 2025 by Fisher Wrathall, Chartered Surveyors. This showed that the value of the freehold buildings had increased to £925,000. Due to the refurbishment work carried out in 2024 and 2025, the trustees consider that it is appropriate to incorporate this valuation within the 2025 accounts. As the latest valuation shows an increased value, no depreciation has been charged.

Page 14

NOTES TO THE FINANCIAL STATEMENTS – continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

CANCER HELP (PRESTON) LIMITED

1. ACCOUNTING POLICIES – continued Capitalisation of fixed assets

Each class of assets is included at cost except for land and buildings, which is capitalised at valuation. Historically only assets with a value of £400 or more have been added to capital expenditure, small amounts being considered trivial in nature. However, during the refurbishment some trivial items were capitalised.

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 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.

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 shops. The income derived from the sale of those goods in 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, 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.

Page 15

CANCER HELP (PRESTON) LIMITED

NOTES TO THE FINANCIAL STATEMENTS – continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. OTHER TRADING ACTIVITIES

Fundraising events
Shop takings
Christmas card sales
3.
INVESTMENT INCOME
Rents received
Bank account interest
4.
RAISING FUNDS
Other trading activities
Shop Overheads
Christmas cards
Fundraising event costs
5.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging:
Depreciation – owned assets
Independent examination fee		 2025
£
73,655
136,447
449
_
210,551
_
2025
£
6,239
4,764
_
11,003
_
2025
£
44,276
900
230
_
45,406
_
2025
£
7,918
______
3,400
______		 2024
£
38,264
133,627
968
_
172,859
_		 2024
£
38,264
133,627
968
_
172,859
_		 2024

2024
£
5,940
4,668
__
10,608
_____		 2024
_
_		 2024
£
40,843
746
-
_
41,589
_		 2024
2024
£
8,423
_____		 2024
3,400
_____

Page 16

CANCER HELP (PRESTON) LIMITED NOTES TO THE FINANCIAL STATEMENTS – continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. TRUSTEES’ REMUNERATION AND BENEFITS

There were no trustees’ remuneration or other benefits for the year ended 30 September 2025 nor for the year ended 30 September 2024.

Trustees’ expenses

There were no trustees’ expenses paid for the year ended 30 September 2025 nor for the year ended 30 September 2024.

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
Restricted
Fund
Fund
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
160,927
194,661
Other trading activities
172,859
-
Investment income
10,608
-
_
_
Total
344,394
194,661
_
_
EXPENDITURE ON
Raising funds
41,589
-
Charitable activities
Therapy work
158,794
82,648
Governance costs
98,418
-
Property refurbishment
-
148,298
_
_
Total
298,801
230,946
_
_
NET INCOME/(EXPENDITURE)
45,593
(36,285)
Transfers between funds
(36,285)
36,285
_
_
Net movement in funds
9,308
-
RECONCILIATION OF FUNDS
Total funds brought forward
1,100,669
-
_
_
TOTAL FUNDS CARRIED FORWARD
1,109,977
-
_
_		 Total
Fund
£
355,588
172,859
10,608
_
539,055
_
41,589
241,442
98,418
148,298
_
529,747
_
9,308
-
_
9,308
1,100,669
_
1,109,977
_		 Total
Fund
£
355,588
172,859
10,608
_
539,055
_
41,589
241,442
98,418
148,298
_
529,747
_

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 £58,969 (2024: £56,478).

Page 17

CANCER HELP (PRESTON) LIMITED NOTES TO THE FINANCIAL STATEMENTS – continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

9. TANGIBLE FIXED ASSETS

Furnishings
Land and
and Office
Buildings
Equipment
£
£
COST/VALUATION
At 1 October 2024
800,000
86,687
Disposals
-
-
Additions
-
-
Revaluations
125,000
-
_
_
At 30 September 2025
925,000
86,687
_
_
DEPRECIATION
At 1 October 2024
-
52,996
Released on Disposals
-
-
Charge for year
-
6,738
_
_
At 30 September 2025
-
59,734
_
_
NET BOOK VALUE
At 30 September 2025
925,000
26,953
_
_
At 30 September 2024
800,000
33,691
_
_		 Motor
vehicles
Totals
£
£
10,000
896,687
(10,000)
(10,000)
5,899
5,899
-
125,000
_
_
5,899
1,017,586
_
_
10,000
62,996
(10,000)
(10,000)
1,180
7,918
_
_
1,180
60,914
_
_
4,719
956,672
_
_
-
833,691
_
_

Included in cost of land and buildings is freehold land of £245,000 (2024 - £245,000).

The opening valuation of freehold properties was based on an open market valuation undertaken by Garside Waddingham, Chartered Surveyors on 22 April 2016. The trustees obtained a further valuation on 22 December 2025 by Fisher Wrathall, Chartered Surveyors, which showed an increased valuation of £925,000. Due to the refurbishment work carried out in 2024 and 2025 the trustees consider it appropriate to adopt the increased valuation in the 2025 accounts.

If freehold property and improvements had not been revalued it would have been included at the following historical cost:

following historical cost:
£
Cost – including improvements at 1 October 2024 955,748
Refurbishment Costs 2024/25 112,065
_
1,067,813
_

Page 18

CANCER HELP (PRESTON) LIMITED

NOTES TO THE FINANCIAL STATEMENTS – continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

10.
STOCKS
2025
£
Stocks
-

11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
£
Other debtors
8,132
Prepayments
33,398
_
41,530
_
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
£
Trade creditors
13,642
Social security and other taxes
1,350
Other creditors
400
Accruals and deferred income
120,308
_
135,700
____		 2024
£
900

2024
£
56,697
10,150

66,847

2024
£
17,872
881
400
101,214
_
120,367
____		 2024
£
900

2024
£
56,697
10,150

66,847
___		 2024
£
900
___
2024
2024

Deferred income consists of funding received during the year, the performance relating to that funding to be carried out in the following year.

13. MOVEMENT IN FUNDS

Net
Movement
At 01.10.24
in funds
£
£
Unrestricted funds
Unrestricted fund
1,109,977
138,331
Restricted funds
Restricted fund
-
(21,034)
_
_
TOTAL FUNDS
1,109,977
117,297
_
_		 Transfer
between
Funds At 30.09.25
£
£
(21,034)
1,227,274
21,034
-
_
_
-
1,227,274
_
_

Page 19

CANCER HELP (PRESTON) LIMITED

NOTES TO THE FINANCIAL STATEMENTS – continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

13. MOVEMENT IN FUNDS – continued

Incoming Resources Movement
Resources expended in funds
£ £ £
Unrestricted funds
Unrestricted fund 472,178 333,847 138,331
Restricted funds
Restricted fund 148,844 169,878 (21,034)
_ _ _
TOTAL FUNDS 621,022 503,725 117,297
_ _ _
Comparatives for movement in funds
Net Transfer
Movement between
At 1.10.23 in funds Funds At 30.09.24
£ £ £ £
Unrestricted funds
Unrestricted fund 1,100,669 45,593 (36,285) 1,109,977
Restricted funds
Restricted fund - (36,285) 36,285 -
__ __ __ __
TOTAL FUNDS 1,100,669 9,308 - 1,109,977
__ __ __ __
Comparative net movement in funds, included in the above are as follows:-
Incoming Resources Movement
Resources expended in funds
£ £ £
Unrestricted funds
Unrestricted fund 344,394 (298,801) 45,593
Restricted funds
Restricted fund 194,661 (230,946) (36,285)
_ _ _
TOTAL FUNDS 539,055 (529,747) 9,308
_ _ _

Page 20

CANCER HELP (PRESTON) LIMITED

NOTES TO THE FINANCIAL STATEMENTS – continued FOR THE YEAR ENDED 30 SEPTEMBER 2025

14. CONTINGENT LIABILITIES

The Charity has historically received funds from the client 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 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 £27,848 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.

15. RELATED PARTY DISCLOSURES

During the year ended 30 September 2025 aggregate donations were received from Directors/Trustees or organisations connected to former Directors/Trustees amounting to £45,021 (2024 £156,708) of which £33,321 (2024: £135,108) have been specifically provided to facilitate significant refurbishment at Vine House. The remaining donations were received without attached conditions which would, or might, require the charity to alter significantly the nature of its existing activities.

16. 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.

17. OPERATING LEASE COMMITMENTS

The following operating lease payments are committed to be paid within one year:-

Land and buildings
Expiring:
Within one year
Between one and five years		 2025
£
-
20,000
_
20,000
_		 2024
£
-
20,000
_
20,000
_		 2024

Page 21