FORTUNESWELL CANCER TRUST
REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2026
Charity no: 1073300
Chartered Accountants
FORTUNESWELL CANCER TRUST
CONTENTS
| Page | |
|---|---|
| Reference and administrative information | 1 |
| Committee of management report | 2 |
| Independent examiner's report | 3 |
| Statement of financial activities | 4 |
| Balance sheet | 5 |
| Notes to the accounts | 6 - 7 |
FORTUNESWELL CANCER TRUST
REFERENCE AND ADMINISTRATIVE INFORMATION
Charity name Fortuneswell Cancer Trust Charity registration number 1073300 Registered address The Old Coach House Moreton, Dorchester Dorset DT2 8BA Committee of management Chairman Mr P Hewett Vice Chairman Mr L Collins Honorary Secretaries Mrs M Brewer Administrator Mrs S Harwood Honorary Treasurer Mrs E Tudgay Custodian trustees Mr L Collins Mr P Ryan Mrs S Hewett Ms A Coletta Independent examiner S J Hough FCA Edwards and Keeping Limited Chartered Accountants Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA Bankers Lloyds Bank PLC 3 South Street Wareham Dorset BH20 4LX CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ The Charity Bank Limited Fosse House 182 High Street Tonbridge Kent TN9 1BE
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FORTUNESWELL CANCER TRUST COMMITTEE OF MANAGEMENT REPORT FOR THE YEAR ENDED 31 MARCH 2026
The Committee presents its report and the accounts for the year ended 31 March 2026. The Committee has adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and accounts of the charity. The accounts have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the trust deed, the Charities Act 2011 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 published in October 2019.
Objectives and activities for the public benefit
The Trust's objects are to relieve the suffering of cancer patients in particular, but not exclusively by the following:-
(i) Research, training and education at the Fortuneswell Chemotherapy Unit based at Dorset County Hospital. (ii) Research, training and education in support of the management of cancer.
(iii) Assisting with the provision of measures for the cure and welfare of cancer patients.
The Trust's activities include funding improvements to the Fortuneswell Cancer Ward and Outpatients Chemotherapy Unit at Dorset County Hospital, supporting opportunities for providing treatment in locations nearer to patients' homes, funding projects which help cancer patients and providing financial assistance to nurses and medical staff for training to provide better management of patients with cancer. The Committee confirms it has given careful consideration to the Charity Commission's general guidance on public benefit.
Achievement and performance
The charity continued to receive income from donations, legacies and bequests, fundraising, investments and Grants. Charitable receipts have increased by £71,258 on last year, with an increase in the charity's reserves of £39,264 compared to an increase in the previous year of £29,311. The charity increased expenditure by £61,305, this comprised an increase in raising funds expenditure of £244, an increase in charitable expenditure of £61,502 and a decrease in Other expenditure of £441.
Financial review
Income generated in the year exceeded expenditure which resulted in a net inflow of funds totalling £39,264. The charity's total monetary assets have increased to £202,594 at 31 March 2026. The charity held unrestricted funds of £192,594 (2025 £161,247) and restricted funds of £10,000 (2025 £2,083) at 31 March 2026.
Structure, governance and management
Fortuneswell Cancer Trust was created by a deed of trust dated 1 December 1998 and was registered as a charity with the Charity Commission on 13 January 1999.
The property of the Trust is held by the custodian trustees consisting of not less than two and not more than four in number. They are ex officio members of the Committee which nominates their replacements. In addition to the trustees, the Trust is administered by a Committee consisting of not less than two and not more than ten members, elected by the members or nominated by the Committee.
Approved by the trustees on 19 May 2026
and signed on their behalf by Mr L Collins
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FORTUNESWELL CANCER TRUST
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FORTUNESWELL CANCER TRUST
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2026, which are set out on pages 4 to 7.
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 report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
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 in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Mrs S J Hough FCA Edwards and Keeping Limited
20 May 2026 Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA
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FORTUNESWELL CANCER TRUST
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2026
| Income from: Gifts and donations Legacies, bequests and in memoriam donations Fundraising events Bank interest receivable Grants Total income Expenditure on: Raising funds Charitable expenditure Fortuneswell Unit at Dorset County Hospital Alternative therapy - reflexology Fortuneswell Unit Medical equipment Fortuneswell Unit Staff training Fortuneswell Unit refurbishment Fortuneswelll Unit counsellor Other expenditure Printing and promotional material Website Office expenses Insurance Accountancy and independent examination Bank charges General expenses Total expenditure Reconciliation of funds Funds brought forward Funds carried forward Net Income for the year |
Total Restricted Funds 2026 £ - - - - 10,000 10,000 - - 2,083 - - - - - - - - - - - 2,083 7,917 2,083 10,000 |
Total Unrestricted Funds 2026 £ 44,742 85,696 3,033 3,156 - 136,627 455 180 27,017 9,301 836 50,000 15,740 300 62 49 295 510 276 259 105,280 31,347 161,247 192,594 |
Total Funds 2026 £ 44,742 85,696 3,033 3,156 10,000 146,627 455 180 29,100 9,301 836 50,000 15,740 300 62 49 295 510 276 259 107,363 39,264 163,330 202,594 |
Total Funds 2025 £ 35,400 33,255 3,846 2,868 - |
|---|---|---|---|---|
| 75,369 | ||||
| 211 1,428 28,992 12,671 563 - - 494 16 50 329 480 427 397 |
||||
| 46,058 | ||||
| 29,311 134,019 |
||||
| 163,330 |
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FORTUNESWELL CANCER TRUST
BALANCE SHEET AS AT 31 MARCH 2026
| Current assets Cash at bank and in hand Debtors Prepayments Liabilities Creditors: amounts falling due within one year Accruals Other creditors Net current assets Total net assets Funds Income funds Total funds |
2026 £ Restricted Funds 10,000 - - 10,000 - - 10,000 10,000 10,000 10,000 |
2026 £ Unrestricted Funds 210,814 2,872 167 213,853 (562) (20,697) 192,594 192,594 192,594 192,594 |
2026 £ Total Funds 220,814 2,872 167 223,853 (562) (20,697) 202,594 202,594 202,594 202,594 |
2025 £ Total Funds 163,741 - 160 |
|---|---|---|---|---|
| 163,901 (571) - |
||||
| 163,330 | ||||
| 163,330 | ||||
| 163,330 | ||||
| 163,330 |
Approved by the trustees on 19 May 2026
and signed on their behalf by behalf by Mr L Collins
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NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2026
FORTUNESWELL CANCER TRUST
1 Accounting policies
(a) Basis of preparation
Fortuneswell Cancer Trust was established under deed of trust and registered as a charity in England and Wales. The Trust constitutes a public benefit entity as defined by FRS 102. The accounts have been prepared in accordance with 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, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice.
The Trust has applied Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A.
The accounts have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the 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 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The accounts are prepared on a going concern basis under the historical cost convention. The accounts are presented in sterling which is the functional currency of the Trust and rounded to the nearest £.
The significant accounting policies applied in the preparation of these accounts are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
(b) Income
Income is recognised in the period in which the Trust is entitled to receipt, the amount can be measured with reasonable certainty and it is probable that the income will be received. This includes the related Gift Aid recoverable which is accounted for on an accruals basis. Income is deferred only when the Trust has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.
Gifts and donations received for the general purposes of the Trust are included as unrestricted funds. Any gifts and donations received for specific appeals or otherwise restricted by the wishes of the donor are taken to restricted funds. Legacies are included when the Trust is advised by the personal representatives of an estate that payment will be made or property transferred and the amount involved can be quantified.
Fundraising income arises on various events and activities held for that purpose and is accounted for when receivable.
Bank interest is accounted for when receivable.
(c) Expenditure
Expenditure is recognised on an accruals basis as soon as there is a legal or constructive obligation committing the Trust to the expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure includes any VAT which cannot be fully recovered, which is reported as part of the expenditure to which it relates.
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FORTUNESWELL CANCER TRUST
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026
Expenditure on raising funds represents the costs relating to generating fundraising income.
Charitable expenditure represents grants, equipment and services provided to benefit cancer patients in accordance with the Trust's objects.
Other expenditure represents costs incurred relating to the general running of the Trust, including compliance with constitutional and statutory requirements.
(d) Funds
Unrestricted funds are donations and incomes receivable or generated for the objects of the Trust without further specified purpose and are available as general funds, expendable at the discretion of the trustees.
Restricted funds are to be used for specific appeal or purposes as laid down by the donor. Expenditure which meets those criteria is charged to the fund.
(e) Creditors
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds 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 their settlement amount after allowing for any discounts due.
2 Independent examiner's fees
The independent examiner's fees amount to an independent examination fee of £184 (2024 - £173), accountancy services of £326 (2024 - £307).
3 Trustees, staff and related parties
No officers, trustees or members of the Committee received any remuneration. No staff are employed by the Trust. There were no related party transactions in either year.
4 Restricted funds movements
| Fund Reflexology Medical equipment Purpose pending Total |
1 April 2025 £ 2,083 - - 2,083 |
Income £ - 5,000 5,000 10,000 |
Expense £ (2,083) - - (2,083) |
31 March 2026 £ - 5,000 5,000 |
|---|---|---|---|---|
| 10,000 |
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