**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)
Page 1
## **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.
Page 2
## **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
Page 3
## **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:
1. that accounting records were not kept as required by section 130 of the Act; or
2. that the accounts do not accord with those records; or
3. that the accounts do not comply with the accounting requirements of the Act; or
4. 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|
Page 7
**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
£
-|
Page 8
## **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|
Page 9
**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
Page 11
## **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
Page 12