Helen Rollason Heal Cancer Charity
Financial Statements
Year Ended 31 January 2025
Charity registration number.. 1052861
Company registration number.. 03144906

Helen Rollason Heal Cancer Charity
Financial Statements
Year Ended 31 January 2025
Contents
Page
Charity Reference and Administrative Details
Trustees, Annual Report
Independent Examiner's Report
Statement of Financial Activities
10
Balance Sheet
11- 12
Notes to the Financial Statements
13-20

Helen Rollason Heal Cancer Charity
Charity Reference and Administrative Details
Year Ended 31 January 2025
Charlty registration number
1052861
Company registratlon number
03144906
Trustees
John Triston (Chair)
Elaine Oddie ffreasurer)
Chantal Constable
Rachel Leech
Tracey Hazell {R8signed Nov 2024)
David Johnson
Ben Schneider
Tom Carr
Frederike Englund
Registered and operational office
Yvonne Stewart House
The Street
Hatfield Peverel
Chelmsford
CM3 2EH
Independent Examiners
Shirley Smith & Co Limited
11 Chandlers Way
South Woodham Ferrers
Chelmsford
CM3 5TB
Bankers
Barclays Bank PIC
1 Churchill Place
London
E14 5HP

Helen Rollason Heal Cancer Charity
Trustees, Annual Report
Year Ended 31 January 2025
The Trustees are pleased to present their Strategic Report and the Annual Report together with the financial
statements of the charity for the year ending 31 January 2025 which are a150 prepared to meet the
requirements for a directors. report and accounts for Companies Act purposes.
The financial statements of the charity comply with the Charities Act 2011. the Companies Act 2006, the
Memorandum and Articles of Association, and 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) (issued in October 2019).
Structure, governance and management
Governing document
The organisation is a charitable company limited by guarantee. incorporated 11 January 1996 and registered
as a charity on 9 February 1996. The company was established under a Memorandum of Association which
established the objects and powers of the company. In the event of the company being wound up, its
members are reqUI￿d to contribute an amount not exceeding £10.
Appointment of trusteos
The directors of th8 company (the charity) are also charity trustees for the purposes of charity law and under
the company's Memorandum & Articles, are known as Trust88S.
Under the provisions of the Articles..
the number of trustees shall not be less than three but (unless determined by ordinary resolution) is
not subject to a maximum.
at every annual general meeting. one third of the trustees who are subject to retirement by rotation
(or the number nearest to one third} shall retire and those to r8tire are those who have been longest
in office since their last appointment or reappointment.
Persons are invited to become trustees by the exisling trustee board. The trustee board is reviewing the
skills and experience of the existing trustees and the needs of the charity. As a result, the trustees are
actively engaged in the recruitment of additional trustees to strengthen the trust88 board.
Under the Articles, the members of the company comprise the subscribers to th8 Memorandum and such
other persons or organisations as are admitted to membership in accordance with the rules made by the
trustees. Rules were made by the trustees on 11 July 2005 and provide that the trustees may to admit
membership any person over the age of eighteen who is not a paid worker of the charity or any of its
subsidiary companies and who in the opinion of the trustees has made a significant contribution or
commitment to the work of the charity. The charity currently has 24 members.(2024'. 24)
Trustee induction and tralning
Upon appointment truslees shall be provided with a welcome pack and encouraged to visit the various
centres operated andlor supported by the charity. The purpos8 of the pack is to give new trustees an
induction to the work of the charity and their responsibilities and to provide signposts to further information
and resources.
Organlsatlonal structure
John Triston is Chair of the charity overseeing the board of Trustees.
The Chief Executive Officer is responsible for the day-to-day operations of the charity. The team is led by the
Chief Executive Officer. The other managers have delegated authority for their areas of the operation.

Helen Rollason Heal Cancer Charity
Trustees, Annual Report
Year Ended 31 January 2025
The trustees meet with the CEO monthly to monitor the running and performance of the charity. Regular
meetings are also held between the CEO and the key managers to discuss the strategic direction and
current issues.
Related parties and Cowoperatlon with other organisations
The charity works closely with several medical and health organisations including Ihe Mid Essex Hospital
Services NHS Trust. Princess Afexandra Hospital Trust, St Lukes Hospice and Spire Healthcare. The charity
also has working relationships with Look Good Feel Bett8r, RHS, Nicola Jane, Wig Bank and other
community organisations.
Pay policy for senior staff
The board of trustees and the senior management team comprise the key management personnel of the
charity.
The directors of the company (the charity) are also charity trustees who give their time freely receiving no
remuneration for their time and contribution. The pay of the s8nior staff is reviewed annually and compared
to other organisations of similar size and nature.
Rlsk management
The trustee5 have adopted a statement of risk policy which (inter alia)..
ensures that the trustees review the major risks to which the charity is exposed and that systems are
estsblished to mitigate those risks.
ensures that it is recognised that risks can arise both from the charity's activities and a failure to act
on or exploit opportunities-
in respect of volunteers. gives rise to an expectstion for them to consider the risks of any activlty and
act in accordance with any recomm8ndations for risk manag8ment',
states that proposed new activities, significant increases in existing activities and significant changes
in the way those activities are pursued are first required to be the subject of a proper proposal to the
trustees and risk assessed.
The trustees have instituted a review of major risks to which the charity is exposed with a view to
establishing a risk register and a procedure to mitigate the risks the charity faces. This document is reviewed
every three months by the management team, and any recommendations are then advised to the trustees.
Procedures are in place to ensure compliance with health and safety of staff, volunteers. clients and visitors
to the several premises where the charity Conducts its operations.
Report from Chlef Executive Officer
In England there are more than 321,000 new cancer cases every year. and with that number rising, the need
for good cancer care is greater than ever. With just under 1,400 clients accessing our complementary
therapy. counselling and support groups our ambition is to reach as many clients and their loved ones as we
can. Helen Rollason Cancer Charity support clients throughout their Gancerjourney whether this be at the
beginning of a cancer diagnosis, throughout or after treatment. We offer free. accessible and good quality
care to 5UPPOrt well-being without the need of a referral.
Currently we have two Centres within Essex, one based at Hatfield Peverel and the other at Harlow (inside
Harlow Leisurezonel. Helen Rollason Cancer Charity also deliver reflexology tr8atments at Princess
Alexandra Hospital Chemo Unit and Spire Hartswood {Brentwood) and Spire Southend.

Helen Rollason Heal Cancer Charity
Trustees, Annual Report
Year Ended 31 January 2025
We are very pleased to continue to support clients wilhin Mid Essex for Manual Lymphalic Drainage with a
specific grant from Mid & South Essex NHS Trust. for which we are very grateful.
Our support groups have continued to develop and further enhances our clients experience whilst living with
cancer. In the year ahead we will be setting up focus groups, as well as using our client evaluations, to
ensure the views of our clients are considered for any new areas of support.
We have continued to collaborate with other organisations to further support our clients. Organisations such
as Nicola Jane, Macmillan Benefits Advisors, Look Good Feel Better and Royal Horticultural Society, have
offered services in our Centres to our client base. We will continue to look for these opportunities as we
move into next year.
We are blessed to have 200 volunteers now supporting Helen Rollason Cancer Charity, and only the FTE
equivalent of 17 members of staff. Without our volunteers we cannot continue to operate as we do, and we
are forever grateful for the time. support and enthusiasm they give us.
This year we have focused heavily on cutting our costs to ensure as much Money as possib18 goes back into
supporting our clients. We have completed this via a formal review of all departments, as well as reviewing
all our suppliers and streamlining our processes. Training has also been given as requir8d on all areas of
compliance.
As we move into our next year, Helen Rollason Cancer Charity must continue to look for opportunities to
minimise costs, but also to focus on diversifying incom8 Streams. It is also important that we continue to
adapl to the changing needs of our client base but also reach out to others who may not be aware of our
services.
l am confident with the expertise and drive we have within the organisation, the support of our board and
Collaborative partners, we will b8 able to continue to offer quality of Ca￿ for those living with cancer.
Strateglc Report
Objectives and actlvltles
The Charity is established for the benefit of the public to assist in the treatment and care of persons suffering
from cancer by supporting people living with cancer through dedicated c8ntres and virtual services, offering
support, counselling and a range of complimentary treatments and therapies.
The vision of the charity is to enable a better quality of lrfe to anyone living with and affected by cancer. It
aims to offer services that will support and care for individuals touched by cancer and improv6 their quality of
life.
Providing support for cancer patients, emotional wellbeing alongside their medical treatment, continues to be
at the Core of the charity's mission.
The charity is the legacy of BBC broadcaster Helen Rollason, whose wish was: 'Good quality of life while
coping with cancer. It is the most important gift a sick person can receive. It should be available to everyone"
At the year end the charity had the following support centres.. Mld Essex situated in Hatfield Peverel. near
Chelmsford and West Essex in Harlow.
HRCC offers reflexology. massage, aromatherapy massage and Bach flower remedies for clients as well as
counselling for Glients and their immediate loved one. The 5UPPOrt centres also give access to support
groups to meet others.
The Mid Essex Centre also offer manual lymphatic drainage for those diagnosed with lymphoedema. This is
a massage technique that encourages the trapped lymphatic fluid along alternative pathways in the body
thus reducing the swelling of the affeded limb. This is funded by the Mid & South Essex Trust via St Luke's

Helen Rollason Heal Cancer Charity
Trustees, Annual Report
Year Ended 31 January 2025
Hospice.
Clients receiving this treatment must be registered with a GP within tho boundaries of the NHS Trust and
there must be a referral from a medical professional. The contract with the NHS for a manual lymph drainage
service provides a small percentage of the charity's income.
The charity is funded almost entirely by donations from the public and our clients, the proc8eds from our
retail outlets and through fundraising events.
Events are organised by the charity's own fundraising team along with a large group of volunteers,
fundraising support groups and other supporters of the charity.
One in two people will be diagnosed with cancer during their lifetime and the services that Helen Rollason
Cancer Charity's offer are needed more than ever.
The trustees regularly review its aims, objectives and activities and the benefits they have brought to the
people the charity aims to help. The trustees have referred to the Charity Commission's general guidance
on public benefit when reviewing the charity's aims and objectives and planning future activities. In
particular the trustees consider how planned aclivities will contribute to the aims and objectives they have.
The charity's main activities are described above. All the charity's activities are to promote the care and
support of individuals affected by cancer and are undertaken for the purposes of public benefit.
Volunteers
The charity is extremely grateful for the considerable efforts of its volunteers who are involved in the
provision of the charity shop operations, fundraising, support ￿ntre$ and main office. Currently we have
around 200 regular volunteers supporting us. as well as many others who volunteer for our 8venls.
Achievements and performance
The feedback below from clients emphasises the difference the charity makes to people living with cancer..
"They help to achi8ve a sense of calmness regardless of what the future may look like, It helps to find calm
amongst the storm, thank you kindly for everything"
"As soon as you enter the centre there is a sense of calm. The receptionists are kind. and the therapists have
been incredible with their empathetic response to anything and everything have thrown at them"
"One of those places that when you have a scary cancer diagnosis, softens the blow and helps you continue
a normal life, knowing you have someone to turn to"
"I will forever be grateful for the time and care you have provided me and continue to do so"
In addition to the above, the charity has continued to achieve the following during the year-
Client feedback continues to show very high satisfaction levels with 970/0 of clients surveyed stating
that HRCC services have improved their quality of lrfe.
Finalised the review of all departments, suppliers. compliance and structure of the organisation.
Reduced the financial deficit whilst still supporting nearty 1,400 clients.
Increased brand awareness within targeted areas in Essex.

Helen Rollason Heal Cancer Charity
Trustees, Annual Report
Year Ended 31 January 2025
Financial review
The charity recorded a deficit of £12k for the year which was a significant improvement from the initial
budget set by the Trustees which indicated a deficit of £50k at the beginning of the year. The reduced deficit
is a credit to the management team in exercising strong leadership in cost savings.
Donations increased by 10 % compared with the previous year and income from the retail operation also
increased by 7.5 %. The charity has opened an additional retail outlet since the year end and anticipates
furth&r growth in this income stream in the forthcoming year.
Charitable expenditure remained on budget for the year at a totsl of £418k
Reserves at the end of the year remain over £1.3m of which over 250/0 is in cash. Although our reserves are
high, the Trustees and Managemenl of the charity are focussed on growing our income to ensure we can
continue to provide our vital services to our clients.
Plans for the future
The charity's 5-year strategy is to continue to provide support to those living with cancer, increasing our
client reach. We are currently reviewing our long-term strategy. aims and mission.
Our strategy for 2025 is as follows:
Renewed focus on our ¢lientjourney to ensure we are providing our services to the right people at
the right time and therefore having a greater impact on quality of Irf8.
Building on our brand by maximising relationships and developing all our income and profitability
both big and small, with a focus on effort v achievement.
Focusing on retail as to what works best and getting it done to maintain gr0￿h and profit.
Consolidation and continuous review of all procedures within the organisation to enhance our
development.
Annual Report
Investment powers and pollcy
The charity's liquid funds are invested in short term deposits in order to maximise the investrnent income
while retaining cash for working capital requirem8nts. Amounts are held in deposit accounts and where not
required as working capital imminently on fixed term treasury deposits.
It is the charity's policy to acquire only fixed assets which will produ￿ income for the charity in the future
such as medical equipment. leasehold trading premises and vehicles for use in the trading activities.
Fundraising
The Gharity seeks to raise funds to support its ServI￿S by obtaining donations from clients using its services
and from other individuals and businesses. It also generates income from fundraising events organised by
the charity, sponsorship money from individuals participating in sporting events such as the London
Marathon and other challenge5.
Such income is raised by the charity's in house fundraising team of staff and volunteers and is monitored by
the Board. The charity does not use any professional fundraisers or commercial agencies to raise funds on
its behalf.

Helen Rollason Heal Cancer Charity
Trustees, Annual Report
Year Ended 31 January 2025
To protect vulnerable people and other members of the public from unreasonable intrusion on a person's
privacy. unreasonably persistent approaches for the purpose of soliciting or otherwise procuring money or
other propety on behalf of the charity and placing undue pressure on a person to give money or other
property the charity Complies with GDPR regulations.
The charity also ensur8S that all staff and volunteers employed by the charity who undertake fundraising
roles follow the fundraising Code of Practic8. Third party fundraisers are supported by a member of the
fundraising team to ensure their fundraising does not breach regulations.
We review our privacy policy yearly and GDPR Iraining has been undertaken along with other training such
as cyber security to ensure compliance to key members of the team.
Reserves policy and going concern
11 is the trustee's policy that a minimum of 6 months forecast expenditure should be held on unrestricted
Reserves, of which at least 50 % should be held in cash. The trustee's aim is lo have total charitable spend at
67% of total income in the coming financial year.
The Charity is very fortunate to have so many volunteers supporting Helen Rollason Cancer Charlty. This
does save the Charity funds but does have a direct impact on the charitsble 0/0 spend.
The trustees have reviewed the circumstances of the charity. The charity is car8fully monitoring ils level of
reserves. They are currently of the view that the charity is a going concern.
Key management personnel
The directors of the charitable company (the charity} are its trustees for th8 purpose of charity law. The trustees
and officers serving during the year and Sin￿ the year end date were..
Trustses
John Triston (Chairl
Elaine Oddie (Treasurer)
Chantal Constable
Rachel Leech
Tracey Hazell (resigned November 2024)
David Johnson
Ben Schneider
Tom Carr
Friederike Englund
Management leam
Hazel Keane
Evelyn Fitz-Patrick
Justine Wilsher
Alison Matthews
Zoe Jay
Lisa Curtis
Chief Executive Officer
Management Accountant
Head of Shared Services
Head of Retail
Head of Fundraisinglmarketing
Head of Support Services
Trustees, responsibilities In relation to financlal statements
The charity trustees (who are also the directors of Helen Rollason Heal Cancer Charity for the purposes of
company law) are responsible for preparing the trustees, annual report and financial statements in
accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

Helen Rollason Heal Cancer Charity
Trustees, Annual Report
Year Ended 31 January 2025
Company law requires the charity trustees to p￿pare financial statements for each financial year which give
a true and fair view of the state of affairs of the charitable company and of the incoming resources and
application of resources, including the income and expenditure of the charitable company for that period. In
preparing those financial statements, the trustees are required to:
select suitable accounting policie5 and then apply them consistently.
observe the methods and principl8s in the Charity SORP.
make judgements and estimates that are reasonable and prudent.
slate whether applicable UK accounting stsndards have been followed, subject to any material
departures disclosed and explained in the financial statements.
prepare the financial statements on the going concern basis unless it is inappropriate to presume that
the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with r8asonable accuracy
at any time the financial position of the charitab18 company and to enable them to ensure that the financial
statements comply with the Companies Act 2006.
They are also responsible for safeguarding the assets of the charitable company and hence for tsking
reasonable steps for the prevention and detection of fraud and other irregularities.
Statement as to disclosure of infonnatlon to Independent examiners
So far as the trustees are aware at the time of approving our trustees, annual report:
there is no relevant information, being information needed by the independent examiner in
conn8Ction with preparing their report, of which the charity's independent examiner is unaware,
and
the trustees, having made enquiries of f811ow directors and the charity's independent examiner
that they ought to have individually taken. have each taken all steps that helshe is obliged to
take as a director in order to make themselves aware of any relevant independent examination
information and to eslablish that the independent examiner is aware of that information.
This report has been prepared in accordance with the provisions applicable to companies entitled to the
small companies, exemption.
The trustees declare that they have approved the Irustees, report (including directors. report) above.
On behalf of the board
John Triston. (Chalr) Trustee
8 September 2025

Helen Rollason Heal Cancer Charity
Independent Examiner's Report to the Trustees of The Helen Rollason Heal Cancer Charity
Year Ended 31 January 2025
I report to the charity trustees on my examination of the accounts of the company for the year ended 31
January 2025 which are set out on pages 10 to 20.
Responsibilities and basls of report
As the charity trustees of Ihe company land 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 Acl
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
company'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 Charrty Commission under section 145{5){b)
of the 2011 Act.
Independent examlnerfs statement
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 that in any material respect..
accounting records were not k@pt in respect of the company as required by sedion 386 of the 2006 Act:
or
the accounts do not accord with those records: or
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
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 IFRS 102}].
I have no conc&rns 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.
Signed:
Shirley Smith & Co- Independent Examiner
Chartered Accountants
11 Chandlers Way
South Woodham Ferrers
CM3 5TB
8 September 2025

Helen Rollason Heal Cancer Trust
Statement of Financial Activities
Year ended 31 January 2025
2025
2024
Note
Unreslricted Restrlcted
funds
funds
Total funds
Total
Income:
Donations & legacies
Charitable activities
Other trading activities
Investments
Other
223,650
78,513
563,472
10,388
1.625
223,650
78,513
563.472
10,388
1,625
235,385
65.077
492,048
3.649
1.525
Total income
877,648
877,648
797.734
Expendlture:
Raising funds
Charitable activities
445,798
443,446
445.798
443.446
493,458
392.548
Total expendltur8
889,244
889,244
886,006
Net incomelexpenditure for
the year
{11,596)
{11,596)
(88,272)
Transfers between funds
2.377
(2,377)
Net deflclt after transfers
(9,219)
(2,377)
{11,596)
(88,2721
Reconclllatlon of funds:
Total funds brought
forward
1,364,436
2.377
1.366.613
1,455.085
Total funds carried forward
1355217
1355,217
1,366,813
The brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statements of Total Recognised Gains and Losses in not required as this ststement includes all
recognised gains and losses.
All activities derive from wntinuing operations.
The notes attached on pages 13 to 20 form and integral part of these accounts
10

Helen Rollason Heal Cancer Charity
Balance Sheet
As at 31 January 2025
2025
2024
Note
Fixed assets
Tangibl8 assets
13
952,819
964,484
Current assets
Stock
Debtors
Cash at bank and in hand
14
15
1,230
90,179
331.915
1,628
71,885
370.513
Total curront assets
423.324
444,026
Credltors: amounts falling due within one
year
16
20,926
41,697
Net current assets
402,398
402,329
Total net assets
1,355,217
1,366,813
The total net assets are funded by the funds of the charity as follows:.
Rostricted funds
Restricted revenue funds
18
2,377
Unrestrlcted funds
Unrestricted revenue funds
18
1,355,214
1,364,436
Totsl Charity funds
1,355,214
1,366,813
The brought forward and carried forward funds are agreed in accordance with the terms of the SORP.
The Directors are satisfied that the company is entitled to exemption from the requirement lo obtain an audit
under section 477 of Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The Directors acknowledge their responsibilities for complying with the requirements ofthe Companies Act
2006 with respect to accounting record5 and preparation of accounts.
The charity is subject to independent examination under the Charity Legislation. and the report of the
independent examiner is on page 9.
11

Helen Rollason Heal Cancer Charity
Balance Sheet
As at 31 January 2025
The financial statements have been prepared in accordance with the provisions in part 15 of the Companies
Act 2006, applicable to companies, subject to the small companies, regime.
John Triston,
Director and Trustee
Approved by the board of trustees on 8 September 2025
The notes attached on pages 13 to 20 form an Integral part of these accounts.
12

Helen Rollason Heal Cancer Charity
Notes to the Financial Statements
Year Ended 31 January 2025
Summary of significant accounting policies
(a) General infomiation and basis of preparation
The accounts have been prepared on the accrua15 basis, under the hislorical cost convention. and in
accordance with the Financial Reporting Standard 102, (effective 1st January 20161 and 'FRS 102
SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as
amended by the Bulletin issued in February 20161, (The SORP), published by the Charity Commission
in England & Wales (CCEW) , effectlV8 January 2016.
Helen Rollason Heal Cancer Charity meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are recognised at historical cost or transaction value unless otherwise stated in
the relevant accounting policy note.
(b) Income recognition
All income is recognised once the Charity has entitlement to the income, it is probable that the income
will be received, and the amount of the income receivable can be measured reliably.
Donations are recognised when the Charity has been notified in writing of both the amount and
settlement date. In the event that a donation is subject to conditions that require a level of performance
by the Charity before th8 Charity is entitled to the funds, the income is deferred and not recognised
until either those conditions are fully met, or the fulfilment of those conditions is wholly within the
control of the Charity and it is probable that these conditions will be fulfilled in the reporting period.
Grants are recognised when the Charity has an entitlement to the funds and any conditions linked to
the grant have been met. Where performance conditions are attached to the grant and are yet to be
met, the income is recognised as a liability and included on the balance sheet as deferred income to
be released.
(c) Expendlture recognltlon
A liability, and the related expenditure, is recognised when a legal or conslructive obligation exists as
a r8suIt of a past event. and when it is more likely than not that a transfer of economic benefits will be
required in settlement, and when the amount of the obligation can be measured or reliably estimated.
Liabilities arising from future funding commitrnents and constructive obligations, including performanc8
related grants, where the timing or the amount of the future expenditure required to settle the
obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting
year end.
The provision is increased to reflect any increases in liabilities and is decreased by the utilisation of
any provision within the period and reversed if any provision is no longer required. These movements
are charged or credited to the respective funds and activities to which the provision relates.
(d) Donatsd servlces and facilitles
Donated professional services and donated facilities are recognised as income when the charity has
control over them, any conditions associated with the donated item have been met, the reGeipt5 of
economic benefits from the use by the charity of the item is probable and that economic benefit can be
measured reliably. In accordance with the Charities SORP (FRS 102). the general volunteer time of
the charity is not recognised. Details can be found in the Trustees. Report.
13

Helen Rollason Heal Cancer Charity
Notes to the Financial Statements
Year Ended 31 January 2025
(e) Allocation of support costs
Support costs are those functions that assist the work of the Gharity but do not directly undertake
charitsble activities. Support costs include back-office costs, finance, personnel. payroll and
governance costs which support the charity. These costs have been allocated between cost of raising
funds and expenditure on charitable activities on the basis of time spenl by relevant staff.
(fj Interest recelvable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the charity. This is normally upon notification of the interest paid or payable by the bank.
(g) Operatlng leases
The charity classifies the short-term lease of properties and equipment as operating leases, the title of
which remains with the lessor. Rental charges are charged on a straight-line basis over the term of the
lease.
{h) Tangible flxed assets
Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated,
as described above. Cost value includes all costs expended in bringing the asset into its inlended
working condition.
Depreciation has been provided at the following rated in order to write off the assets to their anlicipated
residual value over estimated useful lives.
Flxtures & fittings
Medical equipment
Motor vehicles
150/0, 20 %, 25% & 33.33 /0 per annum
14.290/0 per annum {Fully depreciated)
250/0 per annum (Fully depreciated)
Leasehold land and buildings are amortised in equal instalments over the lease period.
Freehold land and buildings were valued in January 2020 at £920.000. The directors are of the opinion
that the current carrying value is not materially different to their market value as at 31 January 2025.
(i) Intangible fixed assets
Amortisation is provided to write off the cost of the intangible assets over their expected useful life at a
rate of 10Vo per annum. This asset {Datsbase) has been fully deprecialed.
(i) Stock of goods purchased and donated for resale
stock of goods purchased for resale is included at the lower of cost or net realisable value. The value
of goods donated held in the charity shops for resale at the year end is not recognised in the balance
sheel as it is not practical or the charity to establish fair value on receipt of the good5. The amount is
recognised when sold.
(k) Flnancial instruments Including cash and bank balances
Cash held by the charity is included at the amount held and counted at the year end. Bank balances.
whether in credit or overdrawn. are shown at the amounts properly reconciled to the bank statements.
14

Helen Rollason Heal Cancer Charity
Notes to the Financial Statements
Year Ended 31 January 2025
(l) Debtors
Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the
amount prepaid net of discounts.
(m) Creditors and provlslons
Creditors and provisions are recognised where the charity has a present obligation resulting from a
past event that will probably result in the transfer to a third party and the amount due to settle the
obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at
the settlement amount after allowing for any discounts due.
(n) Pensions
The charity makes contributions to a defined contribution scheme. Conlributions are charged to the
statement of financial activities as they become due in accordance with the rules of the scheme.
(o) Golng concern
The financial statements have been prepared on a going concem basis as th8 trustees believe that no
material uncertainties exist. The trustees have considered the level of funds held and the expected
level of income and expenditure for 12 months from authorising these financial statements. The
budgeted income and expenditure is sufficient with the level of res8rves for the charity to be able to
continue as a going concern.
(p) Fund accounting
Unrestricted funds are available for use at the discretion of the truslees in furtherance of the general
objectives of the charity. Restricted funds comprise income which the contributor has specified are to
be solely used for particular areas of the charity's work or for a specific project being undertaken by
the charity.
Donations and legacies
2025
2024
Donations
Trust applications
Govemment and council grants
Legacies
196,664
13,500
5,486
8,000
202,308
2,500
3,150
27,427
223.650
235,385
Charitable actlvlties
2025
2024
Care centres
78.513
65,077
15

Helen Rollason Heal Cancer Charity
Notes to the Financial Statements
Year Ended 31 January 2025
Income from other trading activities
2025
2024
Retail sales
Fundraising and events
362,902
200,570
298,490
193,558
563,472
492,048
Income from Investments
All of the charity's investment income arises from interest bearing deposit accounts and room hire
from Mid and West Essex centres.
Cost of raising funds
Charlty shop costs
Fundraising costs
Office running costs
230,445
135,537
79,816
445,798
201,934
219,282
72,242
493,458
The cost of raising funds Includes £nil (2024.. £nil) of restricted expenditure.
Cost of charltable activities
Care centre costs
Fundraising costs
Office running costs
416,608
26,426
412
443,446
366,315
25,857
376
392,548
The cost of running the care centres includes £nil (2024: £nil) of restricted expenditure.
Staff costs
Gross salaries
Social security
Pension contributions
493.577
26,487
7,065
527,129
491,334
27,090
7,490
525,914
There are no staff receiving emoluments of more than £60,000 {2024.' None).
16

Helen Rollason Heal Cancer Charity
Notes to the Financial Statements
Year Ended 31 January 2025
Staff numbers
2025
2024
Total paid staff
48
40
Full-time
4 days per week
3 days per week
2 days per week
1 day per week
/2 a day per week
Full time equivalent
12
13
14
15
17
15
At the year-end date 21 of the above employees participated in the defined contribution pension
scheme. (2024: 18).
10. Trustees, remuneratlon and the cost of key management personnel
The trustees rec8ived no remuneration or expenses during both the current or preceding year.
The key manag8ment personnel of the charity comprise the trustees and the management team. The
totsl employee ben8fits of the key management personn81 of the charity were £143,894 (2024..
£149.529)
11. Net incoming resources
2025
2024
Net incoming resources are stated after charging:
Depreciation of fixed assets
Independent examiners remuneration
Rental payments under operating leases
13,735
4.800
93,046
18,134
5,160
87.848
12. Taxation
As a charity, Helen Rollason Heal Cancer Charity is exempt from tax on income and gains falling
within section 505 of the Taxes Act 1988 or section 256 of the Taxation of Chargeable Gains Act 1992
to the extent that these are applied lo its charitsble objects. No tax charges have arisen in the charity.
17

Helen Rollason Heal Cancer Charity
Notes to the Flnancial Statements
Year Ended 31 January 2025
13 Tangibl8 fixed assets
Land
Fixtures
& flttlngs
Total
buildings
Cost
At 1 February 2024
1,006,897
113,809
1,120.706
Additions
2,070
2,070
At 31 January 2025
1.006,897
115,879
1,122,776
Depreciation
At 1 February 2024
51,210
105,012
156,222
Charge for the year
7,452
6,283
13,735
At 31 January 2025
58,662
111295
169 957
Net Book value
At 31 January 2025
948,235
4,584
952 819
At 31 January 2024
955,687
8,797
964.484
Land & buildings is represent8d by:
NBV
Freehold property
947,612
Leasehold property
623
Total
948,235
The freehold propety was revalued at £920,000 on 8 January 2020 by a member of the National
Association of Estate Agents from Robert Dewar Associates, Commercial & Industrial Property
Agents, Surveyors and Valuers.
The trustees do not consider the value at 31 January 2025 to be materially different to the current
carrying value.
14 Stock
2025
2024
Goods purchased for resale
1,230
1.628
18

Helen Rollason Heal Cancer Charity
Notes to the Financial Statements
Year Ended 31 January 2025
15 Debtors
2025
2024
Gift Aid receivable
Income receivable
Prepayments
31,852
28,195
30.132
6.452
16,660
48.773
90,179
71,885
16 Creditors: amounts falling due within one year
Trade creditors
Other creditors
Taxation and social security
6,783
6,595
7,548
18,974
25,364
{2,641)
20,926
41.697
Financial instruments
Carrying amount of flnancial assets
Debt instruments measured at amortised cost
28,195
16,660
Carrying amount of financlal liabilities
Measured at amortised cost
13,378
44,338
17 Analysis of movements In funds
01102124
Incomlng Resources
resources
expended
Transfers
31101125
Desl
nated funds
Unrestricted funds
General Fund
1.364.436
877,648
(889,244)
2.377
1,355,217
Restricted funds
Retail fund
2,377
(2,377)
1,366,813
889,244
1.355,217
19

Helen Rollason Heal Cancer Charity
Notes to the Financial Statements
Year Ended 31 January 2025
Purposes of reslrictsd funds
The retail reserve was income raised by shop volunteers used in the maintenance and improvement of
premises
18 Analysls of net ass8ts between funds
General
fund
Restrlcted
funds
2025
Total
Tangible fixed assets
952,819
952,819
Current assets
423,324
423,324
Current liabilities
20,926
20,926
Net assets at 31 January 2025
1,355,217
1355,217
2024
Tangible fixed assets
964,484
964,484
Current assets
441,649
2,377
444,026
Current liabilities
41,697
41.697
Net assets at 31 January 2024
2,377
1366,813
19 Lease commitments
2025
2024
Falllng du8:
Within one year
Be￿een 1-5 years
After 5 years
72,389
238,896
300,311
40,174
4.790
611,596
45,504
20 Related party transactions
Donations without conditions totalling £720 (2024.. £4,966) were made by trustees during the year.
There were no other related paty transaclions during the year.
21
ultimate conlrolling party
There is no ultimate controlling party.
20