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← Ouch (UK)

2024-05-31-accounts

Charity registration number 1091919

Company registration number 04339368 (England and Wales)

OUCH (UK)

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

OUCH (UK)

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees C Allen
D Chapman
P Goadsby
E Kelly
A Turner
V Hobbs
D Nolan
N Silver (Appointed 8 July 2023)
A Bahra (Appointed 10 April 2024)
Secretary D Chapman
Charity number 1091919
Company number 04339368
Registered office Pyramid House
954 High Road
Finchley
London
N12 9RT
Independent examiner Errington Langer Pinner
Pyramid House
954 High Road
Finchley
London
N12 9RT

OUCH (UK)

CONTENTS

Page
Trustees' report 1 - 2
Independent examiner's report 3
Statement of financial activities 4
Balance sheet 5
Notes to the financial statements 6 - 11

OUCH (UK)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MAY 2024

The trustees present their annual report and financial statements for the year ended 31 May 2024.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Companies Act 2006 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)” (as amended for accounting periods commencing from 1 January 2016)

Objectives and activities

OUCH (UK), the Organisation for the Understanding of Cluster Headache, provides online and telephone advice and support to cluster headache sufferers and promotes awareness and understanding of the disease. Cluster headache is a rare and debilitating neurological disorder that is poorly understood and excruciatingly painful. It has been described as one of the most painful conditions known, with the intensity of the pain often reported to give rise to suicidal thoughts.

The charity aims to benefit the public by its objects and activities namely by:

a) relieving the distress of people suffering from cluster headaches particularly, but not exclusively, by

i) providing support and information for sufferers and their families

ii) liaising with the medical profession to improve diagnosis and treatment;

b) conducting and supporting research into cluster headaches and disseminating the results of such research for the public.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

Significant activities and achievements against objectives

The charity had another successful year in 2023/24. Invaluable support and information to cluster headache sufferers continued to be provided through our Advice Line, website and social media. Patient community forums provided with over 5000 members. Annual Conference held with world-leading speakers and patient forums. Key support and advocacy relationships maintained with related charities.

In summary, total incoming resources for the year amounted to £48,525 (2023 - £29,444) and total resources expended amounted to £30,864 (2023 - £15,269) resulting in a net surplus of £17,661 (2023 - £14,175).

At 31 May 2024 general unrestricted funds stood at £111,231 (2023 - £93,570).

Financial review

Historically, the trustees established a policy that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees considered that a reserve at this level would ensure that, in the event of a significant fall in income, the charity will be able to continue current activities while consideration is given to ways in which additional funds may be raised. However, a more flexible approach is now being exercised to reflect the current levels and activities of the charity.

The trustees have considered the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate those risks.

Structure, governance and management

The organisation is a charitable company limited by guarantee and has no share capital. Members liability in the event of winding up is limited to £10 per member. It was incorporated on 13 December 2001 and registered as a charity on 8 May 2002. The company is permitted to omit the word "Limited".

OUCH (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MAY 2024 The trustees , who are also the directors for the purpose of company law. and who served during the year were: C Allen D Chapman S Bruce P Goadsby E Kelly A Tumer V Hobbs D Nolan N Silver ABahra (Resigned 2 July 2023) (Appointed 8 July 2023) (Appointsd 10 April 2024) Recnjitment and appointment of trustees None of the trustees have any beneficial interest in the cx)mpany. The trustee5' report was approved by the Board of Truslees. D Nolan Trustee 4 December 2024

OUCH (UK)

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF OUCH (UK)

I report to the trustees on my examination of the financial statements of Ouch (UK) (the charity) for the year ended 31 May 2024.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's 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:

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 financial statements to be reached.

Errington Langer Pinner

Pyramid House 954 High Road Finchley London N12 9RT

Dated: 4 December 2024

OUCH (UK)

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MAY 2024

Unrestricted
Unrestricted
Unrestricted
funds
funds
funds
designated
2024
2023
2023
Notes
£
£
£
Income from:
Donations and legacies
48,209
29,444
-
Bank interest received
3
316
-
-
Total income
48,525
29,444
-
Expenditure on:
Charitable activities
4
30,864
15,269
-
Total expenditure
30,864
15,269
-
Net income
17,661
14,175
-
Transfers between funds
-
8,000
(8,000)
Net movement in funds
5
17,661
22,175
(8,000)
Reconciliation of funds:
Fund balances at 1 June 2023
93,570
71,395
8,000
Fund balances at 31 May 2024
111,231
93,570
-		 Total
2023
£
29,444
-
29,444
15,269
15,269
14,175
-
14,175
79,395
93,570

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

OUCH (UK) BALANCE SHEET ASAT31 MAY 2024 2024 2023 Notes Fixed asset5 Tangible 8ssets 4,076 229 Current assets Stocks Cash at bank and in hand 550 110,902 550 94.004 10 111,452 94,554 Credltors: amounts falllng due wlthln one year 11 (4,297) (1,213) 93,341 Net current assets 107,155 Total assets less current liabilities 111,231 93,570 Net assets excludlng penslon Ilablllty 111,231 93,570 The funds of the charity Unrestricted funds 111,231 93,570 111,231 93.570 The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006. for the year ended 31 May 2024. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respeGt to accounting records and the preparalion of financial ststements. The members have not required the company to oblain an audit of its financial statements for the year in question in accordance wilh section 476. These financial statements hav8 been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements We￿ approved by the trustees on 4 December 2024 D Nolan Trustee Company registration number 04339368 (England and Wales)

OUCH (UK)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

1 Accounting policies

Charity information

Ouch (UK) is a private company limited by guarantee incorporated in England and Wales. The registered office is Pyramid House, 954 High Road, Finchley, London, N12 9RT.

1.1 Accounting convention

The accounts have been prepared in accordance with the Companies Act 2006 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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

OUCH (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MAY 2024

1 Accounting policies

(Continued)

1.5 Resources expended

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment 33.3% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

OUCH (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MAY 2024

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from investments

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Interest receivable 316 -

OUCH (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MAY 2024

4 Charitable activities

Depreciation and impairment
Donations paid
National conferences and trustee meeting expenses
Development costs
Printing, postage and stationery
Helpline telephone
Insurance
Website costs
Training costs
Accountancy fees
Sundry expenses
Bank charges
5
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets		 2024
£
2,037
13,000
6,284
-
4,356
561
529
1,200
185
1,273
1,137
302
30,864
30,864
2024
£
2,037		 2023
£
114
8,000
1,581
475
2,470
587
468
1,160
176
(1,065)
995
308
15,269
15,269
2023
£
114

6 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

7 Employees

The average monthly number of employees during the year was:

2024 2023
Number Number
Total - -

8 Taxation

The company is exempt from Corporation Tax on its charitable activities.

OUCH (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MAY 2024

9 Tangible fixed assets

Cost
At 1 June 2023
Additions
At 31 May 2024
Depreciation and impairment
At 1 June 2023
Depreciation charged in the year
At 31 May 2024
Carrying amount
At 31 May 2024
At 31 May 2023
10
Stocks
Finished goods and goods for resale
11
Creditors: amounts falling due within one year
Notes
Bank overdrafts
Accruals and deferred income		 Fixtures,
fittings &
equipment
£
18,587
5,884
24,471
18,358
2,037
20,395
4,076
229
2024
2023
£
£
550
550
2024
2023
£
£
3,024
-
1,273
1,213
4,297
1,213

12 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 June Incoming Resources Transfers At 31 May
2023 resources expended 2024
£ £ £ £ £
General funds 93,570 48,525 (30,864) - 111,231

OUCH (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MAY 2024

12 Unrestricted funds (Continued)
Previous year: At 1 June Incoming Resources Transfers At 31 May
2022 resources expended 2023
£ £ £ £ £
General funds 71,395 29,444 (15,269) 8,000 93,570

13 Related party transactions

There were no disclosable related party transactions during the year (2023 - none).