REGISTERED CHARITY NUMBER: 1040297
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 FOR BERWICK & DISTRICT CANCER SUPPORT GROUP
J.H. Greenwood & Company Chartered Accountants Ava Lodge Castle Terrace Berwick Upon Tweed Northumberland TD15 1NP
BERWICK & DISTRICT CANCER SUPPORT GROUP
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
| Page | |
|---|---|
| Chair of Trustees and Volunteers Report | 1 |
| Report of the Trustees | 2 to 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 to 10 |
| Detailed Statement of Financial Activities | 11 to 12 |
BERWICK & DISTRICT CANCER SUPPORT GROUP
CHAIR OF TRUSTEES AND VOLUNTEERS REPORT FOR THE YEAR ENDED 31 MARCH 2024
Throughout 23/24 The Berwick and District Cancer Support Group has continued to provide its much-needed transport service to the town of Berwick and surrounding areas It continues to transport all patients with a cancer diagnosis, and registered with a surgery within our catchment area, to any cancer-based appointment. As the constraints of the Covid pandemic have disappeared we have been able to return to a normal service. The cost-of-living crisis has not abated and has hit local residents as much as anywhere, but their generosity has continued, and we are grateful for the financial support they have continued to show us in these difficult times. The need for the cars has not diminished and the average monthly figures for vehicle use were: number of clients: 55, miles: 12,700.
In December 2022 we purchased no 8 Tweed Street in Berwick, a disused former St John's Ambulance Building. Owing to the generosity of local businesses and the tenacity of our volunteers it was refurbished in record time. On the Coronation Bank Holiday Monday we held a very well attended informal opening of the building. The cars left their positions at Asda car park and were driven in convoy to the new building entering to the sound of bagpipes. A formal opening by Her Grace The Duchess of Northumberland took place in September. We are happy to report that her Grace has kindly agreed to become patron of the charity.
The new building has proved its worth in a very short time. It is a safe home for the cars and provides a base for the charity for training, inductions, and meetings. We have begun to host coffee mornings and fundraising events there which are well attended. Plans are in place to develop further services. To facilitate these plans the trustees put in place new structure for the management committee with members having discrete, though not isolated, roles. This, it is hoped, will enable the charity to work more efficiently with more equitable distribution of workloads. However, the committee as a whole is responsible for decisions. The trustees as per the constitution maintaining overall control of the charity's affairs. The ATS building in Church Street will be agreed by members be sold.
To provide better financial and business security for the charity a focus for trustees has been, with the agreement of members, the transition of the charity from unincorporated to a charitable incorporated organisation. This was approved by the Charity Commission in November. The new charity with the same name but a new registration number is now in existence. The unincorporated charity trustees have agreed for the next financial year to transfer the day-to-day management of the charity to the incorporated trustees. In the coming year, and once the Vesting Document has been approved by the Charity Commission, we hope to transfer all of the assets to the incorporated charity. The unincorporated charity will then be closed.
Paul R W Jackson (Chair of Trustees)
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BERWICK & DISTRICT CANCER SUPPORT GROUP
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1040297
Principal address
8 Tweed Street Berwick upon Tweed Northumberland TD15 1NG
Trustees
Paul R W Jackson (Chair) Kenneth Punton Ann Short Rachel Driver
Members of the Management Committee
Chair: Ann Short Secretary: Nicola Warren Treasurer: Ian Beresford Committee: Andrew Smith, Janet Punton, Rowena Ridgewell, Kenneth Punton, Tim Edwards
Independent examiner
J.H. Greenwood & Company Chartered Accountants Ava Lodge Castle Terrace Berwick Upon Tweed Northumberland TD15 1NP
Bankers
Bank of Scotland, TSB and PayPal
EVENTS SINCE THE END OF THE YEAR
Information relating to events since the end of the year is given in the notes to the financial statements.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Berwick & District Cancer Support Group has a constitution adopted on 23rd November 2022 and is a registered Charity No. 1040297.
Recruitment and appointment of new trustees
Trustees are elected at the Annual General Meeting by proposal of the general committee and hold office for a period of three years.
The group is managed by the General Committee consisting of a Chair, Treasurer and Secretary and not more than nine other members appointed or re-appointed annually at the Annual General Meeting. All committee members give their time voluntarily and receive no remuneration or other benefits.
Organisational structure
Strategic decisions are proposed by the trustees and committee and taken to the members at the Annual General Meeting.
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BERWICK & DISTRICT CANCER SUPPORT GROUP
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Area of Benefit
To summarise our current group activities which are undertaken by voluntary members of our organisation we provide to people within the Berwick, Belford and Wooler GP catchment with a cancer diagnosis the following services-:
Free transport to and from hospitals in Newcastle, Gateshead, North Tyneside, Edinburgh, Borders General, Wansbeck and Berwick. Drivers transport clients from home to hospital, wait on them and return them home.
Group History
The group was started by people who by experience knew how difficult it was to get to main hospitals 70 miles away for cancer treatment. They started the group in the hope it would alleviate the worry and cost of getting to cancer appointments. The group is run on an entirely voluntary basis with members committed to keeping the service free for all those who need it.
Risk management
The trustees have reviewed and identified the major risks facing the charity. Drivers are DBS checked, instructed on their conduct, trained appropriately in patient handling and emergencies. The drivers are made aware of the importance and need for checking and maintenance of the vehicles. This is overseen by a named person in charge of the vehicles and a trained safeguarding officer.
OBJECTIVES AND ACTIVITIES
Objectives and aims
To alleviate physical, mental or financial distress or hardship of persons with cancer, the family and friends of persons with cancer, and persons bereaved through cancer.
To provide education about cancer to persons with cancer, the family and friends of persons with cancer, persons bereaved through cancer and members of the public at large.
FUTURE DEVELOPMENTS
In October 2023 it was decided that the charity become a CIO and on 6 November 2023 a new CIO was set up with the same name and with the same charitable objectives and constitution. The new charity has the registered Charity No. 1205597.
Assets of the unincorporated charity will be transferred once all relevant approvals have been attained.
POLICY ON RESERVES
We hold cash reserves of £688,342. All cash reserves are in unrestricted funds. We aim to hold sufficient reserves to maintain and renew modern and reliable vehicles, together with unforeseen expenditure. We intend to keep additional funds available in these accounts for the development of our new premises, as they may be required at short notice.
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
............................................. P R W Jackson - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BERWICK & DISTRICT CANCER SUPPORT GROUP
I report on the accounts for the year ended 31 March 2024, which are set out on pages five to ten.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I have examined your charity's accounts as required under section 145 of the Charities Act 2011 ('the 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.
My role is to state whether any material matters have come to my attention giving me cause to believe:
-
that accounting records were not kept as required by section 130 of the Act; or
-
that the accounts do not accord with those records; or
-
that the accounts do not comply with the accounting requirements of the Act; or
-
that there is further information needed for a proper understanding of the accounts.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission I have found no matters that require drawing to your attention.
M A McLeman J.H. Greenwood & Company Chartered Accountants Ava Lodge Castle Terrace Berwick Upon Tweed Northumberland TD15 1NP
Date: .............................................
Page 4
BERWICK & DISTRICT CANCER SUPPORT GROUP
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024
| Unrestricted fund Not es £ INCOMING RESOURCES Incoming resources from generated funds Voluntary income 129,521 Activities for generating funds 2 76,927 Investment income 3 639 Total incoming resources 207,087 RESOURCES EXPENDED Costs of generating funds Costs of generating voluntary income 4 36,033 Fundraising trading: cost of goods sold and other costs 687 Charitable activities Charitable activities 80,996 Total resources expended 117,716 NET INCOMING RESOURCES BEFORE TRANSFERS 89,371 Gross transfers between funds 10 (150,000) Net incoming/(outgoing) resources (60,629) RECONCILIATION OF FUNDS Total funds brought forward 1,158,688 TOTAL FUNDS CARRIED FORWARD 1,098,059 |
31/3/24 31/3/23 Restricted fund Total funds Total funds £ £ £ 6,844 136,365 102,845 - 76,927 93,332 - 639 494 6,844 213,931 196,671 2,255 38,288 21,560 - 687 - - 80,996 70,713 2,255 119,971 92,273 4,589 93,960 104,398 - (150,000) - 4,589 (56,040) 104,398 - 1,158,688 1,054,290 4,589 1,102,648 1,158,688 |
|---|---|
The notes form part of these financial statements
Page 5
BERWICK & DISTRICT CANCER SUPPORT GROUP
BALANCE SHEET AT 31 MARCH 2024
| Unrestricted fund Not es £ FIXED ASSETS Tangible assets 6 407,748 CURRENT ASSETS Stocks 7 4,300 Debtors 8 200 Cash at bank and in hand 688,368 692,868 CREDITORS Amounts falling due within one year 9 (2,557) NET CURRENT ASSETS 690,311 TOTAL ASSETS LESS CURRENT LIABILITIES 1,098,059 NET ASSETS 1,098,059 FUNDS 10 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted fund £ 4,589 - - - - - - 4,589 4,589 |
31/3/24 Total funds £ 412,337 4,300 200 688,368 692,868 (2,557) 690,311 1,102,648 1,102,648 1,098,059 4,589 1,102,648 |
31/3/23 Total funds £ 380,675 - 4,350 777,224 781,574 (3,561) 778,013 1,158,688 1,158,688 1,158,688 - 1,158,688 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees on ............................................. and were signed on its behalf by:
............................................. P R W Jackson -Trustee
The notes form part of these financial statements
Page 6
BERWICK & DISTRICT CANCER SUPPORT GROUP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
1. ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
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.
| Computer equipment | - 20% on cost |
|---|---|
| Motor vehicles | - 25% on reducing balance |
| Fixtures and furniture | - Straight line over 4 years |
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 tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. ACTIVITIES FOR GENERATING FUNDS
| Fundraising events Shop income 3. INVESTMENT INCOME Bank interest received |
31/3/24 £ 76,385 542 76,927 31/3/24 £ 639 |
31/3/23 £ 93,332 - |
|---|---|---|
| 93,332 | ||
| 31/3/23 £ 494 |
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BERWICK & DISTRICT CANCER SUPPORT GROUP
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2024
4. COSTS OF GENERATING VOLUNTARY INCOME
| Fund raising expenses Support costs |
31/3/24 £ 8,837 29,451 38,288 |
31/3/23 £ 8,846 12,714 |
|---|---|---|
| 21,560 |
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.
Trustees' expenses
During the year an amount of £45 was reimbursed to one of the trustees for travel to two NHS events, Northern Cancer Voices and NHS Volunteers. (2023 - £nil).
6. TANGIBLE FIXED ASSETS
| COST At 1 April 2023 Additions Disposals At 31 March 2024 DEPRECIATION At 1 April 2023 Charge for year Eliminated on disposal At 31 March 2024 NET BOOK VALUE At 31 March 2024 At 31 March 2023 7. STOCKS Stocks |
Freehold property Computer equipment £ £ 256,077 2,715 223 6,185 - - 256,300 8,900 - 837 - 1,939 - - - 2,776 256,300 6,124 256,077 1,878 |
Motor vehicles Fixtures and furniture £ £ 155,171 - 60,820 24,400 (36,995) - 178,996 24,400 32,451 - 36,169 4,478 (19,615) - 49,005 4,478 129,991 19,922 122,720 - 31/3/24 £ 4,300 |
Totals £ 413,963 91,628 (36,995) 468,596 33,288 42,586 (19,615) 56,259 412,337 |
|---|---|---|---|
| 380,675 | |||
| 31/3/23 £ - |
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BERWICK & DISTRICT CANCER SUPPORT GROUP
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2024
8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 31/3/24 | 31/3/23 | |||||
|---|---|---|---|---|---|---|
| £ | £ | |||||
| Trade debtors | 200 | - | ||||
| Other debtors | - | 4,350 | ||||
| 200 | 4,350 | |||||
| 9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||||
| 31/3/24 | 31/3/23 | |||||
| £ | £ | |||||
| Other creditors | 2,557 | 3,561 | ||||
| 10. | MOVEMENT IN FUNDS | |||||
| Net movement | Transfer of | |||||
| At 1.4.23 | in funds | funds to CIO | At 31.3.24 | |||
| £ | £ | £ | £ | |||
| Unrestricted funds | ||||||
| General fund | 1,158,688 | 89,371 | (150,000) | 1,098,059 | ||
| Restricted funds | ||||||
| Heating at Tweed Street | - | 4,589 | - | 4,589 | ||
| TOTAL FUNDS | 1,158,688 | 93,960 | (150,000) | 1,102,648 | ||
| Net movement in funds, included in the above are as follows: | ||||||
| Incoming | Resources | Movement in | ||||
| resources | expended | funds | ||||
| £ | £ | £ | ||||
| Unrestricted funds | ||||||
| General fund | 207,087 | (117,716) | 89,371 | |||
| Restricted funds | ||||||
| Heating at Tweed Street | 6,844 | (2,255) | 4,589 | |||
| TOTAL FUNDS | 213,931 | (119,971) | 93,960 | |||
| Comparatives for movement in funds | ||||||
| Net movement | ||||||
| At | 1.4.22 | in funds | At 31.3.23 | |||
| £ | £ | £ | ||||
| Unrestricted Funds | ||||||
| General fund | 1,054,290 | 104,398 | 1,158,688 | |||
| TOTAL FUNDS | 1,054,290 | 104,398 | 1,158,688 |
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BERWICK & DISTRICT CANCER SUPPORT GROUP
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2024
10. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement in | |
|---|---|---|---|
| resources | expended | funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 196,671 | (92,273) | 104,398 |
| TOTAL FUNDS | 196,671 | (92,273) | 104,398 |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Heating at Tweed Street TOTAL FUNDS |
At 1.4.22 Net movement in funds Transfer of funds to CIO £ £ £ 1,054,290 193,769 (150,000) - 4,589 - 1,054,290 198,358 (150,000) |
At 31.3.24 £ 1,098,059 4,589 |
|---|---|---|
| 1,102,648 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement in | |
|---|---|---|---|
| resources | expended | funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 403,758 | (209,989) | 193,769 |
| Restricted funds | |||
| Heating at Tweed Street | 6,844 | (2,255) | 4,589 |
| TOTAL FUNDS | 410,602 | (212,244) | 198,358 |
Transfers between funds
The transfer of £150,000 was capital sum transferred to the new Charitable Incorporated Organisation (CIO). This is a new charity but bears the same name and has substantially all of the same charitable objectives and constitution of the existing charity. All assets will eventually be transferred to the CIO.
11. POST BALANCE SHEET EVENTS
In April 2024 the majority of the charity’s activities were transferred to the new CIO which bears the same name, the affairs of the unincorporated charity were wound down during the months up to August 2024. All assets of this charity will be transferred to the new charitable incorporated organisation once all relevant permissions have been granted.
Page 10
BERWICK & DISTRICT CANCER SUPPORT GROUP
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024
| INCOMING RESOURCES Voluntary income Gifts Donations Gift aid Legacies Grants Donated services and facilities Activities for generating funds Fundraising events Shop income Investment income Bank interest received Total incoming resources RESOURCES EXPENDED Costs of generating voluntary income Fund raising expenses Fundraising trading: cost of goods sold and other costs Purchases Closing stock Charitable activities Motor running costs Driver travel expenses Motor vehicle depreciation Loss on sale of tangible fixed assets Support costs Management Insurance Premises running costs Telephone Postage and stationery Carried forward |
31/3/24 £ - 63,203 - 64,099 6,843 2,220 136,365 76,385 542 76,927 639 213,931 8,837 4,987 (4,300) 687 41,999 648 36,169 2,180 80,996 413 3,197 288 1,036 4,934 |
31/3/23 £ 30,000 65,472 394 3,979 3,000 - |
|---|---|---|
| 102,845 93,332 - |
||
| 93,332 494 |
||
| 196,671 8,846 - - |
||
| - 38,925 - 25,759 6,029 |
||
| 70,713 371 455 235 752 1,813 |
This page does not form part of the statutory financial statements
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BERWICK & DISTRICT CANCER SUPPORT GROUP
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024
| Management Brought forward Advertising Sundry expenses Property repairs Office equipment repairs Accountancy fees Legal & Professional Fees Bank charges Depreciation of tangible and heritage assets Finance Paypal fees Total resources expended Net income |
31/3/24 £ 4,934 1,819 1,686 9,470 2,777 2,000 330 - 6,416 29,432 19 119,971 93,960 |
31/3/23 £ 1,813 - 3,306 891 - 2,220 4,080 30 352 |
|---|---|---|
| 12,692 22 |
||
| 92,273 | ||
| 104,398 |
This page does not form part of the statutory financial statements
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