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2024-12-31-accounts

Charity registration number 1092540 (England and Wales)

Company registration number 4355397

BUD FLANAGAN LEUKAEMIA FUND LIMITED

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

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BUD FLANAGAN LEUKAEMIA FUND LIMITED

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Ms G Smith
Mr M J King
Mrs K A Smith (Appointed 27 May 2024)
Secretary Ms J Rudland-Wood
Charity number (England and Wales) 1092540
Company number 4355397
Registered office 16 Royal Sovereign View
Eastbourne
East Sussex
England
BN23 6EQ
Independent examiner Oliver Read FCCA ACA
James Todd and Co Limited
Drayton House
Drayton Lane
Chichester
West Sussex
England
PO20 2EW

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BUD FLANAGAN LEUKAEMIA FUND LIMITED

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 - 13

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BUD FLANAGAN LEUKAEMIA FUND LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees, who are also Directors of the charity for the purpose of company law, present their annual report and financial statements for the year ended 31 December 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, 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)" (effective 1 January 2019).

Objectives and activities

The company was incorporated on 17 January 2002 under the Companies Act 2006 as a company limited by guarantee and not having a share capital. It is registered with the Charity Commission under registration number 1092540. Prior to 1 January 2003 the charity was unincorporated.

The charity exists to raise money to be applied for the purpose of:

In planning the activities for the year, the Trustees have complied with the duty in section 17 (5) of the Charities Act 2011 to have due regard to the Public Benefit guidance published by the Charity Commission.

Achievements and performance

The charity continues to operate in accordance with its objectives detailed above. We have been fortunate that we have had some generous donations given to the Charity in 2024, as well as receiving income from rental properties. We continue to stay in contact with our clients and continue to expand on our client database. Letters are sent out regularly to clients and other organisations promoting the charity.

Financial review

The results for the year ended 31 December 2024 are shown in the attached statements. The deficit for the year was £675 (2023: Deficit of £3,759) excluding net gains on investments. The net assets of the charity at the year end were £773,385 (2023: £754,060).

Reserves policy

It is a policy of the charity that sufficient reserves are maintained to meet its current commitments and to pursue its activities for the foreseeable future. At the year end the free reserves of the charity were £143,385 (2023: £144,060). These are the current assets less the current liabilities, not taking into account the investment property held by the charity.

Risk factors

The trustees have given consideration to any major risks to which the charity is exposed and insurance cover has been taken out in respect of them.

Structure, governance and management

The charity is a company limited by guarantee as per its memorandum and articles of association.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Ms G Smith Mr M J King Mrs K A Smith (Appointed 27 May 2024)

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BUD FLANAGAN LEUKAEMIA FUND LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

One third of the trustees retire by rotation at each annual general meeting and if eligible may be reappointed. New trustees are invited by agreement of the existing trustees. Training will be provided to trustees in line with the Charity Commission guidance.

The principal aim of the trustees in recent years has been to promote research at the forefront of medical knowledge in to the causes, diagnosis and treatment of leukaemia and allied diseases. To this end it has been the policy of the trustees to make donations to hospitals and similar institutions so that as many people as possible may benefit.

The trustees consider grant applications of any size, but in order to support larger applications, which will make a significant contribution to the objects of the Charity, funds are build up to be applied in future years.

It has been our policy for some years to give our principle support to the Royal Marsden Hospital whilst giving consideration to requests for assistance from other hospitals and institutions within the terms of our stated objectives.

The trustees meet on a regular basis to agree policy, approve grants, monitor the progress of fund raising events and deal with administrative matters. The charity is dependent on the voluntary support of its trustees and other helpers in pursuing its objectives.

The trustees' report was approved by the Board of Trustees.

.............................. Mr M J King

Trustee

01 / 08 / 2025 Date: .............................................

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BUD FLANAGAN LEUKAEMIA FUND LIMITED

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF BUD FLANAGAN LEUKAEMIA FUND LIMITED

I report to the trustees on my examination of the financial statements of Bud Flanagan Leukaemia Fund Limited (the charity) for the year ended 31 December 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.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 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. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

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.

Oliver Read FCCA ACA

James Todd and Co Limited

Drayton House Drayton Lane Chichester West Sussex PO20 2EW England 21 / 08 / 2025 Date: ............................

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BUD FLANAGAN LEUKAEMIA FUND LIMITED

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted Unrestricted
funds funds
2024 2023
Notes £ £
Income and endowments from:
Donations and legacies 3 6,234 1,185
Investments 4 22,937 22,342
Other income 5 1,953 1,127
Total income 31,124 24,654
Expenditure on:
Raising funds 6 23,993 16,343
Charitable activities 7 7,806 12,070
Total expenditure 31,799 28,413
Net gains/(losses) on investments 13 20,000 109,706
Net income and movement in funds 19,325 105,947
Reconciliation of funds:
Fund balances at 1 January 2024 754,060 648,113
Fund balances at 31 December 2024 773,385 754,060

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

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BUD FLANAGAN LEUKAEMIA FUND LIMITED

BALANCE SHEET

AS AT 31 DECEMBER 2024

2024 2023
Notes £ £ £ £
Fixed assets
Investment property 15 630,000 610,000
Current assets
Debtors 16 2,014 -
Cash at bank and in hand 149,152 146,700
151,166 146,700
Creditors: amounts falling due within one year 17 (7,781) (2,640)
Net current assets 143,385 144,060
Total assets less current liabilities 773,385 754,060
The funds of the charity
Unrestricted funds 18 773,385 754,060
773,385 754,060

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 December 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

01 / 08 / 2025

The financial statements were approved by the trustees on .........................

..............................

Mr M J King

Trustee

Company registration number 4355397 (England and Wales)

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BUD FLANAGAN LEUKAEMIA FUND LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

Charity information

Bud Flanagan Leukaemia Fund Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 16 Royal Sovereign View, Eastbourne, East Sussex, BN23 6EQ, England.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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)" (effective 1 January 2019). 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 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, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. 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.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

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.

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BUD FLANAGAN LEUKAEMIA FUND LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

(Continued)

1.5 Expenditure

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.

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required, and the amount of the obligation can be measured reliably.

Expenditure is recognised in the period in which the costs are incurred. It includes attributable VAT which cannot be recovered.

1.6 Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.

1.7 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.

1.8 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

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BUD FLANAGAN LEUKAEMIA FUND LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 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.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

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 donations and legacies

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Donations and gifts 6,234 1,185

4 Income from investments

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Rental income 22,937 22,342

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BUD FLANAGAN LEUKAEMIA FUND LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

5 Other income
Unrestricted Unrestricted
funds funds
2024 2023
£ £
Royalties 1,953 1,127
6 Expenditure on raising funds
Unrestricted Unrestricted
funds funds
2024 2023
£ £
Fundraising and publicity
Support costs 3,200 526
Trading costs
Operating charity shops 20,793 15,817
Total costs 23,993 16,343
7 Expenditure on charitable activities
Charitable Charitable
activities activities
2024 2023
£ £
Direct costs
Grant funding of activities (see note 8) 5,000 7,000
Share of support and governance costs (see note 9)
Governance 2,806 5,070
7,806 12,070
Analysis by fund
Unrestricted funds 7,806 12,070

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BUD FLANAGAN LEUKAEMIA FUND LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

8 Grants payable
Charitable Charitable
activities activities
2024 2023
£ £
Grants to institutions (2 grants):
Tree of Hope - 7,000
The Royal Marsen Hospital 2,500 -
The Institute of Cancer Research 2,500 -
5,000 7,000
-
9 Support costs allocated to activities
2024 2023
£ £
Insurance 277 241
Telephone 1,544 -
Printing, postage, stationery and computer 1,379 285
Governance costs 2,806 5,070
6,006 5,596
Analysed between:
Fundraising 3,200 526
Charitable activities 2,806 5,070
6,006 5,596
10 Net movement in funds 2024 2023
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements 2,772 4,770
11 Trustees

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

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BUD FLANAGAN LEUKAEMIA FUND LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

12 Employees

The average monthly number of employees during the year was:
Total
There were no employees whose annual remuneration was more than £60,000.
2024
Number
-
2023
Number
-

13 Gains and losses on investments

Unrestricted Unrestricted
funds funds
2024 2023
Gains/(losses) arising on: £ £
Revaluation of investment properties 20,000 109,706

14 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

15 Investment property

Fair value
At 1 January 2024
Net gains or losses through fair value adjustments
At 31 December 2024
2024
£
610,000
20,000
630,000

Investment property comprises of three residential properties, being 4, 10, and 16 Royal Sovereign View, Eastbourne, East Sussex, BN23 6EQ.

The year end figures are the Trustees’ valuations. 4 Royal Sovereign View was purchased on 11 June 2021 for a historic cost of £142,136, and was revalued by the Trustees to £170,000 in 2024. 10 Royal Sovereign View was purchased on 24 April 2019 for a historic cost of £166,257, and was revalued by the Trustees to £230,000 in 2024. 16 Royal Sovereign View was purchased on 12 November 2020 for a historic cost of £180,158, and was revalued by the Trustees to £230,000 in 2024. The valuations are made on an open market value basis by reference to market evidence of transaction prices for similar properties.

If investment properties were stated on an historical cost basis rather than a fair value basis, the amounts would have been included as follows:

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BUD FLANAGAN LEUKAEMIA FUND LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

16
Debtors
Amounts falling due within one year:
Prepayments and accrued income
17
Creditors: amounts falling due within one year
Other creditors
Accruals and deferred income
2024
£
2,014
2024
£
5,009
2,772
7,781
2023
£
-
2023
£
-
2,640
2,640

18 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 January Incoming Resources
Gains
and losses At 31 December
2024 resources expended 2024
£ £ £ £ £
General funds 754,060 31,124 (31,799) 20,000 773,385
Previous year: At 1 January Incoming Resources
Gains
and losses At 31 December
2023 resources expended 2023
£ £ £ £ £
General funds 648,113 24,654 (28,413) 109,706 754,060

19 Analysis of net assets between funds

Unrestricted
funds
2024
£
At 31 December 2024:
Investment properties 630,000
Current assets/(liabilities) 143,385
773,385

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BUD FLANAGAN LEUKAEMIA FUND LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

19 Analysis of net assets between funds (Continued)
Unrestricted
funds
2023
£
At 31 December 2023:
Investment properties 610,000
Current assets/(liabilities) 144,060
754,060

20 Related party transactions

Transactions with related parties

In 2019, the charity purchased a property from Ms Rudland-Wood, company secretary, for the amount of £160,000. It was purchased at an amount below market value on the basis that Ms Rudland-Wood would pay for the cost of modernising the property. This will then be reflected as part of any changes to the fair value of the property in subsequent years. The rental amounts received by the charity have been calculated taking into account the costs incurred by Ms Rudland-Wood modernising the property. Total rental receipts in the period were £3,000 (2023: £3,000).

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Bud Flanagan Leukaemia Fund Limited - Year ended 31 December... Full_Accounts.pdf b5140a88786d1bb9158ea8b4e430e12999d6a847 DD / MM / YYYY a Signed

01 / 08 / 2025 Sent for signature to Martin King (mjking49@yahoo.co.uk) and 09:46:34 UTC+1 Mr Oliver Read (oliver@jamestoddandco.co.uk) from michael@jamestoddandco.co.uk IP: 185.175.36.158 01 / 08 / 2025 Viewed by Martin King (mjking49@yahoo.co.uk) 13:56:00 UTC+1 IP: 81.106.106.113 01 / 08 / 2025 Signed by Martin King (mjking49@yahoo.co.uk) 13:57:00 UTC+1 IP: 81.106.106.113 21 / 08 / 2025 Viewed by Mr Oliver Read (oliver@jamestoddandco.co.uk) 10:00:08 UTC+1 IP: 185.175.36.158 21 / 08 / 2025 Signed by Mr Oliver Read (oliver@jamestoddandco.co.uk) 10:00:28 UTC+1 IP: 185.175.36.158 21 / 08 / 2025 The document has been completed. 10:00:28 UTC+1