REGISTERED CHARITY NUMBER: 1095931
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022
FOR
YORKSHIRE'S BRAIN TUMOUR CHARITY
Thomas Coombs Limited Chartered Accountants 3365 The Pentagon Century Way Thorpe Park Leeds West Yorkshire LS15 8ZB
YORKSHIRE'S BRAIN TUMOUR CHARITY
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Report of the Trustees | 2 to 7 |
| Independent Examiner's Report | 8 |
| Statement of Financial Activities | 9 |
| Balance Sheet | 10 |
| Notes to the Financial Statements | 11 to 22 |
| Detailed Statement of Financial Activities | 23 to 24 |
YORKSHIRE'S BRAIN TUMOUR CHARITY
REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31ST DECEMBER 2022
| TRUSTEES | P D Chumas |
|---|---|
| C Osmond | |
| D Heward (Chair) | |
| P J Myerscough | |
| M Gatenby (resigned 9/11/22) | |
| R Corns | |
| S V Picton | |
| S L Willis | |
| A R Clark (Deputy Chair) | |
| T Calverley | |
| B A Foster | |
| PRINCIPAL ADDRESS | 31 Otley Road |
| Headingley | |
| Leeds | |
| LS6 3AA | |
| REGISTERED CHARITY NUMBER | 1095931 |
| INDEPENDENT EXAMINER | Thomas Coombs Limited |
| Chartered Accountants | |
| 3365 The Pentagon | |
| Century Way | |
| Thorpe Park | |
| Leeds | |
| West Yorkshire | |
| LS15 8ZB | |
| BANKERS | Virgin Money |
| 32 Town Street | |
| Yeadon | |
| LS18 4RJ |
Page 1
YORKSHIRE'S BRAIN TUMOUR CHARITY
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2022
OBJECTIVES AND ACTIVITIES
Objectives and Activities for public benefit
The objects of Yorkshire's Brain Tumour Charity are shown below:
In the county of Yorkshire and Humberside, including North Yorkshire, South Yorkshire, West Yorkshire, and the East Riding of Yorkshire.
i. To provide funds for research into the causes and cures of paediatric and adult brain tumours and to disseminate the useful results of such research.
ii. To provide funds to supply aids and equipment to Yorkshire hospitals to support brain tumour patients whilst they are in hospital.
iii. To provide funds to support brain tumour patients and their families financially, practically, and emotionally.
Funds shall be allocated to objects i, ii and iii based on the needs of each object and to ensure the effective operation of the charity.
The trustees have decided to accept restricted and designated funds, as long as such funds are used to meet the charity's general objectives.
Voluntary Help and Employees
The Trustees wish to record their thanks for the hard work of the charity's staff team and the support of our much-valued volunteers who gave 1585 hours of their time in 2022 across a range of roles including the shop, support, office, events and fundraising.
ACHIEVEMENTS AND PERFORMANCE
Activities and Performance
Treatments for brain tumours have remained relatively unchanged for over 40 years. We fund next generation research because we want to find a cure. Whilst we are doing that, we offer a variety of support for children and adults who are living with, or are affected by, a brain tumour. The distress caused to patients, their families and their primary carers is devastating; our services support people emotionally, practically, and financially and lasts for as long as we are needed.
Support Services
We have continued to grow access to our support services by patients, carers, and family members by developing our in-person community support, as well our remote services which include our telephone support line, online chat, and email support. Our telephone support line continues to run every day 9am to 10pm, with the support of a dedicated and trained volunteer giving access out of usual working hours.
We have continued to see large increases in the number of people we have actively supported, this year totalling 1038; this is a 56% increase on the previous year (which was 665 individuals). In the last three years since the pandemic started, the number of people we are supporting at any one time has grown by 385%.
Due to the growing number of beneficiaries we are supporting, we further increased our available Support Service Coordinator hours in June to full time to ensure we could meet the needs of patients and their loved ones during what is often a distressing and difficult time.
Support Groups
We introduced a part-time Community Support Services Coordinator in March to enable us to increase the number of support groups we could provide across the region by 7, these new monthly groups included Drop In Cafés in Huddersfield, Gipton, Hull, Doncaster, Sheffield and York and a Friends Get Together in Doncaster. We continued to run fortnightly online bereavement groups and a monthly online patient group and our Wellbeing Walks, which regularly have 30 participants. By December 2022, we were running 14 monthly support groups across the region, double the number of groups we were running in 2021.
In 2022, we held 123 in person support meetups and 36 online groups, an increase of 204% on the number of groups held in the previous year. There was an average attendance of 7 patients, carers or loved ones at each group. This is double the number of people actively attending as compared to 2021.
We invited families affected by a brain tumour to a range of support get togethers including our Easter Party, Teddy Bear's Picnics, Family Christmas Party and a Christmas dinner. These events are important for bringing people together to develop peer support networks and share ways of coping, but as important, to bring them into a space where they can be themselves and not have to explain as everyone there understands what they are going through. We had 177 individual attendees at our events through the year.
Page 2
YORKSHIRE'S BRAIN TUMOUR CHARITY
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2022
We have continued to develop the support offered for people who are bereaved. This has included continuing fortnightly Bereavement Support Group online meetings, led by a trained volunteer with lived experience. In 2022 we held 28 of these groups for relatives.
The group has been successful, bringing together grieving loved ones into a safe and supportive space. Feedback from those attending has been positive, and they tell us the support received has reduced their isolation and feelings of loneliness. Through the year our trained volunteer has arranged regular in-person meet ups in the garden during the summer months. We have also increased access to bereavement counselling in communities and remotely as required.
Patient Grants
If a patient with a primary brain tumour in Yorkshire has financial difficulties because of their diagnosis, health professionals can apply to us for a one-off financial grant. The stress and anxiety caused by financial difficulties can have a huge impact on individuals and their families and our grants help to reduce the worry caused at what is already a difficult time. Other grants are available to help patients' mental health and physical needs, to reduce social isolation or to make a wish come true. We can award up to £500 per patient and they are able to reapply after a 12-month period has passed.
Parents of paediatric patients also have access to a £200 one-off bridging grant to help them with the initial cost of being an inpatient whilst awaiting a primary brain tumour diagnosis. This is in addition of the above £500 grant.
In 2022, we awarded a total of 151 patient grants for the value of £66,551. Of these grants, £46,950 was given to help patients and families encountering financial hardship, as expected due to the cost of living crisis being experienced. This is an increase of 54% on the cost of providing grants when compared to the previous year.
Counselling & Hypnotherapy
We understand that it is good to talk, and we provide support from trained counsellors for patients, family members, carers, children and those bereaved. Where people are unable to access this service due to location (or due to lockdown restrictions) we covered the cost of this in their own locality or through remote sessions.
We have growing numbers of people accessing counselling support and during the year our internal Counsellor developed new networks to ensure we could provide the specialist and experienced counsellors required. We now have 13 counsellors working across the region providing support for children, teenagers and adults where they live.
The Charity increased the counselling sessions delivered in 2022 by 12% compared to the previous year.
Benefits Advice & Signposting
We arrange direct access to one-to-one specialist support from a qualified and experienced social worker for patients and their relatives who need advice and information about applying for new benefits, amendments to existing benefits or guidance on completing benefit forms.
We can signpost to other local welfare support services, including other charities or council and community services to ensure access to support in communities where people live. This has also included the development of an online directory of services on our website to provide information for a range of communities across Yorkshire and the Humber.
Neuro-oncology Clinical Nurse Specialist Team
We continue to work closely with the neuro-oncology clinical nurse specialist team at Leeds Teaching Hospitals Trust.
In 2022, we continued to develop connections and relationships with the clinical nurse specialist teams and wider community support teams across the whole region, including Occupational Therapists, Physiotherapists and Speech and Language Therapists.
We provide information and support to these teams for primary brain tumour patients, and we receive patient referrals and grant applications from them directly.
Patient Advisory Group
We have continued to develop our Patient Advisory Group which encourages members to represent the views and experiences of people affected by a brain tumour, supporting them to become a driving force behind the development of our support services across Yorkshire and Humber and giving them a voice to help direct the focus of research in the future.
During 2022, the group have helped with 8 projects for clinicians and researchers across Yorkshire. This has included giving feedback on clinical trial designs and attending focus groups for more in-depth discussion.
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YORKSHIRE'S BRAIN TUMOUR CHARITY
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2022
Current Research Grants
In 2022, we funded 7 research projects, spending over £74,000. Our funding of research over the last 3 years has been instrumental in the publication of 11 research papers, with many more in progress.
The projects funded during the year include:
Dr Lucy Stead, Leeds Institute of Medical Research, St James's University Hospital, "Establishing an ex vivo preclinical GBM model in Leeds"
Drs Pedro Beltran-Alvarez and John Greenman, University of Hull, "Investigating new diagnostic biomakers of glioblastoma" Drs Ola Rominiyi and Spencer Collis, University of Sheffield Medical School, "Dissecting spatiofunctional intratumoural heterogeneity in the DNA damage response of glioblastoma to establish common therapeutic vulnerabilities" Final year of the 4 Year Associate Professorship of Dr Ryan Mathew, University of Leeds
Leeds Brain Tumour Tissue Bank & Paediatric Brain Tumour Cell Lines, Dr Lucy Stead, Leeds Institute of Medical Research, St James's University Hospital, Leeds
Funding for 2 Year of PhD student Dr Pedro Beltran-Alvarez, University of Hull "Tissue on Chip". Dr Lucy Stead, Leeds Institute of Medical Research, St James's University Hospital, "Gliomodel"
During the year our funding has covered the cost of 3368 hours of researcher time through roles including associate professors, clinical lecturers, a tissue bank manager, PhD and Masters students and postdoctoral reseachers.
Our research commitments for 2023 onwards are £95,495.40 at the end of 2022.
We held our first Brain Tumour Research "Symposium" in July, with 127 attendees including researchers, clinicians, supporters, patients and family members. This was a great success, with Leeds, Hull, Sheffield and Huddersfield based researchers speaking about their work.
FINANCIAL REVIEW
The financial statements are presented in the standard format required by the Charity SORP and cover the activities of the charity. The Statement of Financial Activities (SOFA) shows the gross income from all sources and the split of activity between restricted and unrestricted funds.
Income
Incoming resources for the year totalled £430,579 a decrease on the income received in the previous year of £68,216.
The charity relies on the support and assistance of much valued unpaid volunteers to help within the charity shop, No 31, to act as ambassadors across the region and to organise fundraising activities. Their efforts and creativity in this challenging period has been invaluable and thanks to them we have been able to meet the growing needs of our families.
The decrease in income reflects the reduction in funding received from Trusts and Foundations. Since the pandemic in 2020, the Charity has been able to access additional core funding support through covid-19 related emergency funding. This is now mostly unavailable and there has been more difficulty in being successful in applying for this type of income.
2022 continued to see challenge and community events struggle with a lower attendance and a lower amount of income than we would have normally expected, particular during the first four months of the year.
Expenditure
Expenditure for the year increased to £580,397 from £551,667. The main cause for the increased expenditure is on services provided, including staff costs. In March 2022 three additional roles were added to the team including, a fundraiser for South Yorkshire, a Hub Manager and a Community Support Services Coordinator.
Where possible, we have endeavoured to change contracts and/or suppliers to benefit from more affordable deals.
Reserves policy
The Trustees endeavour to hold financial reserves equal to a minimum of 6 months running expenses. At the end of 2022, the reserves were short by 66% from our target. In response to this the trustees have implemented a number of structural and financial changes to the charity to contain costs, rigorously control service expenditure and temporary reduction of the awarding of further research grants until such time reserves are sufficiently restored so as to avoid any financial risk. There are also plans to engage, support and build the charity’s volunteer base with a view to increasing income “cost free”. Given these measures, the trustees are confident that reserves can be rebuilt and the charity continue to have a positive impact albeit in a more streamlined form.
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YORKSHIRE'S BRAIN TUMOUR CHARITY
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2022
Investments policy and objectives
Short term funds are held in Virgin Money and PayPal current accounts, saving deposits are held at Virgin Money. The main banking is with Virgin Money.
Fraud and Cyber Security
As part of our continued work to decrease risk of fraud and cyber security, we use BitDefender to protect us online. We also communicate regularly with staff against potential threats and team members alert each other when a suspicious email is received. If we are unsure of the nature of the email, we research the sender before taking any action.
In 2022, we continued to implement steps to prevent against fraud, for example the Deputy Chair of Trustees once a month audits the large amounts paid out by cross-referencing them with invoices and reports. Expenses to staff are only paid on receipt of evidence (receipts) and after having been approved by the CEO.
We do not currently accept crypto currencies.
Fundraising
Our Approach to Fundraising:
We are 100% reliant on donations to continue funding research and support across Yorkshire.
To raise the majority of the funds required to continue our work, we actively support individuals, groups and corporates fundraising within the Yorkshire community. In the last year, we did not use a third-party professional fundraiser or commercial participator.
Fundraising activities carried out on behalf of Yorkshire's Brain Tumour Charity are monitored closely by the Chief Executive Officer on a regular basis to ensure adherence to the Fundraising Code
of Conduct and Fundraising Promise. The charity offers an excellent supporter experience, with advice and support to the public to ensure compliance with all legal requirements.
Impact of Covid-19 on fundraising:
The pandemic has continued to negatively impact the Charity's income in 2022, as it has since February 2020. Usual fundraising activity, like events, community and corporate were severely restricted still for the period January to April with supporters remaining cautious in booking or planning events for much of the year. Many workplaces had still not returned to office working during this time and planned campaigns, like Flat Cap Friday, were unable to take place and charity of the year opportunities not running. The war in Ukraine and the cost-of-living crisis have also impacted on how much supporters have been able to afford to give, with the number of donations remaining the same as in previous years but the average value significantly reduced.
The Charity continued to adapt their approach to make best use of digital and virtual fundraising opportunities to maintain engagement with supporters, as well as continuing the use of online selling and auction sites.
Following the abundance of Covid-19 related trusts and grants that were available to be applied for in 2020/21 by the Charity, a decrease in funding opportunities was seen in 2022, with much fewer grants available or open funding rounds being oversubscribed. The Charity was able to apply for appropriate grants to sustain and grow support services and contribute towards research costs, like the one from the Edward Gostling Foundation.
Fundraising Standards:
At Yorkshire's Brain Tumour Charity, we ensure that we maintain the highest possible principles when fundraising throughout the year by making sure all our activities are compliant with all legal and regulatory standards.
As part of our commitment to high standards, we continued to deliver on all the pledges stated in our Fundraising Promise. This includes adhering to the Code of Fundraising Practice and being a member of the Fundraising Regulator.
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YORKSHIRE'S BRAIN TUMOUR CHARITY
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2022
Helping Our Supporters and Addressing Complaints:
We have ensured we are accessible to all throughout the year if they ever had a query or needed guidance. We have a Complaints Policy in place that is accessible via our website, and we report all complaints received to our Board of Trustees on a regular basis. During 2022, we didn't receive any complaints about our fundraising.
Protecting People At Risk and the Wider Public
We aim to make sure the privacy of our supporters is fully protected, particularly in the cases of people at risk. We are committed to ensuring that no vulnerable person feels subject to unreasonable intrusion of privacy of persistent or undue pressure to donate. We ensure that this is covered in staff induction training and is reviewed by the Chief Executive Officer and staff team on an annual basis.
FUTURE PLANS
Plans for the Future
The charity is committed to continuing the support we offer across the Yorkshire region to ensure we meet the needs of primary brain tumour patients and their families across different communities.
Plans for 2023 include consolidating the provision of face to face, regular support meetups and drop-in cafes taking place and bringing in new activities in Skipton and Sheffield, where we know there is a demand for our services. We will continue to provide monthly wellbeing walks in new areas, to expand the reach of these opportunities to support the physical and mental health of everyone impacted by a brain tumour diagnosis.
We will continue to develop varied income streams through the year to diversify our fundraising and reduce risk, this includes new active events and campaigns.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Yorkshire's Brain Tumour Charity (YBTC) is a registered charity governed by the rules contained with the "Model Declaration of Trust for a Charitable Trust" adopted on the 17th October 2002, then registered as a charity with the Charity Commission on the 13th February 2003.
Trustees
Details of the Trustees who have served during the year are listed above. None of the Trustees had any personal beneficial interests in the Charity requiring disclosure.
Appointment of Trustees
With effect from November 2019 a new appointment process was put into practice that governs how the charity advertises for Trustees, as well as a new application and induction process for safe recruitment. The process includes undertaking a skills audit to ensure the Board of Trustees is reflective of the skills and knowledge required and the communities we support.
Training of Trustees
New Trustees receive a briefing on their legal obligations under charity law; the content of our Model Declaration of Trust; our Conflicts of Interest Policy; Internal Financial Controls; Risk Management; the history of the charity; current budgets and the recent financial performance of the charity. In addition, Trustees are encouraged to attend appropriate internal and external training and events to facilitate the undertaking of their role.
Key Management Personnel and Remuneration Policy
M Peacock (appointed 20[th] August 2019) Chief Executive Officer
The Board of Trustees together with the Chief Executive Officer are considered to be the key management personnel of the charity.
The Trustees give their time freely and no Trustee renumeration or expenses were paid during the year. The Chief Executive salary is determined by benchmarking across the Third Sector on an annual basis.
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YORKSHIRE'S BRAIN TUMOUR CHARITY
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2022
Risk Management
The Trustees regularly review the Charity's Risk Register and risk management strategy in accordance with the requirements of the Statement of Recommended Practice on Accounting and Reporting by Charities. Identified principal risks are discussed at Board of Trustee meetings with discussions and decisions being documented.
The Charity's Risk Register records all mitigating steps being taken to protect the Charity, it's assets and reputation.
Internal control risks are minimised by the implementation of procedures for the authorisation of all patient and research grants and other financial transactions.
Procedures are in place to ensure compliance with health and safety of staff, volunteers, and visitors.
Fundraising guidelines are issued to all volunteers and third-party supporters to ensure they comply with charity law, local authority, and national regulations and to minimise risks to health and safety. The Charity is now using a centralised compliance database to manage all processes and procedures in this matter.
The charity is registered with the Fundraising Regulator and complies with the Fundraising Code of Practice.
Conflict of Interest Policy
The charity has adopted a conflict-of-interest policy applicable to all Trustees and Staff. This policy aims to protect the organisation and the individuals involved from any appearance of impropriety. All Trustees and Staff are asked to declare their interests and any gifts or hospitality received in connection with their role in the charity. A register of interests is kept and maintained. In accordance with the charity's policy, Trustees are required to withdraw from decisions where a conflict of interest arises, and this is documented within meeting minutes.
Statement of trustees' responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the board of trustees on 20[th] October 2023 and signed on its behalf by:
D Heward Trustee
Page 7
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF YORKSHIRE'S BRAIN TUMOUR CHARITY
Independent examiner's report to the trustees of Yorkshire's Brain Tumour Charity
I report to the charity trustees on my examination of the accounts of Yorkshire's Brain Tumour Charity (the Trust) for the year ended 31st December 2022.
Responsibilities and basis of report
As the charity trustees of the Trust 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 Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of ICAEW which is one of the listed bodies.
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:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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.
Christopher Darwin ICAEW Thomas Coombs Limited Chartered Accountants 3365 The Pentagon Century Way Thorpe Park Leeds West Yorkshire LS15 8ZB
Date: 20[th] October 2023
Page 8
YORKSHIRE'S BRAIN TUMOUR CHARITY
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2022
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Charitable income 2 314,119 Other trading activities 3 69,989 Other income 4 2,508 Total 386,616 EXPENDITURE ON Raising funds 5 159,191 Charitable activities 6 Cost of services 128,250 Cost of research 31,078 Support costs 177,647 Total 496,166 NET (EXPENDITURE) (109,550) RECONCILIATION OF FUNDS Total funds brought forward 131,042 TOTAL FUNDS CARRIED FORWARD 21,492 |
Restricted funds £ 43,963 - - 43,963 1,130 53,170 14,787 15,144 84,231 (40,268) 41,529 1,261 |
2022 Total funds £ 358,082 69,989 2,508 430,579 160,321 181,420 45,865 192,791 580,397 (149,818) 172,571 22,753 |
2021 Total funds £ 376,471 49,241 73,083 498,795 151,317 135,801 118,207 146,342 551,667 (52,872) 225,443 172,571 |
|---|---|---|---|
The notes form part of these financial statements
Page 9
YORKSHIRE'S BRAIN TUMOUR CHARITY
BALANCE SHEET 31ST DECEMBER 2022
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 13 3,080 CURRENT ASSETS Stocks 14 8,868 Debtors 15 21,113 Cash at bank 115,833 145,814 CREDITORS Amounts falling due within one year 16 (111,663) NET CURRENT ASSETS 34,151 TOTAL ASSETS LESS CURRENT LIABILITIES 37,231 CREDITORS Amounts falling due after more than one year 17 (15,739) NET ASSETS 21,492 FUNDS 19 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ - - - 1,261 1,261 - 1,261 1,261 - 1,261 |
2022 Total funds £ 3,080 8,868 21,113 117,094 147,075 (111,663) 35,412 38,492 (15,739) 22,753 21,492 1,261 22,753 |
2021 Total funds £ 3,725 10,699 16,935 313,486 341,120 (130,748) 210,372 214,097 (41,526) 172,571 131,042 41,529 172,571 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 20[th] October 2023 and were signed on its behalf by:
D. Heward Trustee
The notes form part of these financial statements
Page 10
YORKSHIRE'S BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Charitable income
Charitable income received by way of donations, legacies and gifts is included in the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.
For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.
Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.
No amount is included in the financial statements for volunteer time in line with the SORP. Further detail is given in the Trustees' Annual Report.
Investment income is earned through holding assets for investment purposes. It includes interest. Interest income is recognised using the effective interest method.
Expenditure
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 a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
continued...
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YORKSHIRE'S BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022
1. ACCOUNTING POLICIES - continued
Tangible fixed assets
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:
Leasehold improvements -20% straight line Fixtures and fittings -20%-33% straight line Plant and machinery -20% straight line
Stocks
Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
Going Concern
The financial statements have been prepared on a going concern basis as the 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 and believe that the measures outlined the Reserves Policy section of the Trustees Report (page 3) are adequate to ensure the projected budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
2. CHARITABLE INCOME
| Corporate and individuals Gift aid Legacies Trusts and foundations Event registrations |
2022 £ 272,717 22,583 10,000 31,639 21,143 358,082 |
2021 £ 194,558 19,492 11,000 138,661 12,760 |
|---|---|---|
| 376,471 |
continued...
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YORKSHIRE'S BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022
3. OTHER TRADING ACTIVITIES
| Merchandise sales 4. OTHER INCOME CJRS income Government grants Other income 5. RAISING FUNDS Raising donations and legacies Cost of fundraising Cost of trading |
2022 £ 69,989 2022 £ - - 2,508 2,508 2022 £ 120,047 40,274 160,321 |
2021 £ 49,241 |
|
|---|---|---|---|
| 2021 £ 5,891 22,393 44,799 |
|||
| 73,083 | |||
| 2021 £ 110,195 41,122 |
|||
| 151,317 |
6. CHARITABLE ACTIVITIES COSTS
| Cost of services Cost of research Support costs |
Direct Costs (see note 7) £ 115,369 45,865 - 161,234 |
Grant funding of activities (see note 8) £ 66,051 - - 66,051 |
Support costs (see note 9) £ - - 192,791 192,791 |
Totals £ 181,420 45,865 192,791 |
|---|---|---|---|---|
| 420,076 |
continued...
Page 13
YORKSHIRE'S BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022
7. DIRECT COSTS OF CHARITABLE ACTIVITIES
| 7. DIRECT COSTS OF CHARITABLE ACTIVITIES |
||
|---|---|---|
| Mental health services Cost of research 8. GRANTS PAYABLE Cost of services The total grants paid to individuals during the year was as follows: Adults-category 1 Adults-category 2 Adults-category 3 COVID Paediatrics-category 1 Paediatrics-category 2 Paediatrics-category 3 L52 Bridging grant |
2022 £ 115,369 45,865 161,234 2022 £ 66,051 2022 £ 37,526 11,475 6,800 - 4,250 500 2,100 3,400 66,051 |
2021 £ 92,698 118,207 210,905 2021 £ 43,103 2021 £ 22,803 4,500 8,100 1,000 1,917 1,100 1,483 2,200 43,103 |
| 9. SUPPORT COSTS Governance Management costs £ £ Support costs 188,835 3,956 Support costs, included in the above, are as follows: 2022 Support costs £ Wages 110,235 Social security 9,755 Pensions 3,995 Rates and water 1,579 Premises insurance 2,709 Light and heat 8,054 Telephone 2,891 Postage and stationery 3,079 Sundries 1,655 Staff training 1,132 Rent 25,000 Premises cleaning 1,682 Repairs and maintenance 2,401 Bank charges 21 Carried forward 174,188 |
Totals £ 192,791 2021 Total activities £ 78,786 3,520 1,854 616 2,387 2,346 4,056 2,986 1,062 1,586 25,000 1,419 1,524 700 127,842 |
|---|---|
continued...
Page 14
YORKSHIRE'S BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022
9. SUPPORT COSTS - continued
| Brought forward Equipment leasing and hire Meeting costs Software, IT support and related costs Depreciation of tangible assets Accountancy and legal fees Other legal and professional |
2022 Support costs £ 174,188 1,880 723 9,611 2,433 2,820 1,136 192,791 |
2021 Total activities £ 127,842 2,736 438 8,505 1,885 3,372 1,564 |
|---|---|---|
| 146,342 |
10. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st December 2022 nor for the year ended 31st December 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st December 2022 nor for the year ended 31st December 2021.
11. STAFF COSTS
| Wages and salaries Social security costs Other pension costs |
2022 £ 289,518 18,471 12,036 320,025 |
2021 £ 238,884 13,912 9,419 |
|---|---|---|
| 262,215 | ||
The Charity considers its key management personnel comprise the trustees and the Chief Executive Officer. The total employment costs, gross remuneration, employers national insurance and pension contributions of the key management personnel were £47,289 (2021: £46,722).
The average monthly number of employees during the year was as follows:
| Employees No employees received emoluments in excess of £60,000. |
2022 17 |
2021 14 |
|---|---|---|
The full time equivalent for the average number of employees is 11 (2021:9).
continued...
Page 15
YORKSHIRE'S BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022
12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted fund £ INCOME AND ENDOWMENTS FROM Charitable income 263,675 Other trading activities 49,241 Other income 73,083 Total 385,999 EXPENDITURE ON Raising funds 125,294 Charitable activities Cost of services 97,797 Cost of research 98,897 Support costs 113,282 Total 435,270 NET (EXPENDITURE) (49,271) Transfers between funds 14,712 Net movement in funds (34,559) RECONCILIATION OF FUNDS Total funds brought forward 165,602 TOTAL FUNDS CARRIED FORWARD 131,043 |
Restricted funds £ 112,796 - - 112,796 26,023 38,004 19,310 33,060 116,397 (3,601) (14,712) (18,313) 59,841 41,528 |
Total funds £ 376,471 49,241 73,083 498,795 151,317 135,801 118,207 146,342 551,667 (52,872) - (52,872) 225,443 172,571 |
|---|---|---|
continued...
Page 16
YORKSHIRE'S BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022
13. TANGIBLE FIXED ASSETS
| Short Plant and leasehold machinery £ £ COST At 1st January 2022 14,744 8,404 Additions - - At 31st December 2022 14,744 8,404 DEPRECIATION At 1st January 2022 13,246 8,404 Charge for year 499 - At 31st December 2022 13,745 8,404 NET BOOK VALUE At 31st December 2022 999 - At 31st December 2021 1,498 - 14. STOCKS Goods for resale 15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Other debtors Prepayments and accrued income 16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Other creditors Grants payable Accruals and deferred income |
Fixtures and fittings £ 14,349 1,788 16,137 12,122 1,934 14,056 2,081 2,227 2022 £ 8,868 2022 £ 802 364 19,947 21,113 2022 £ 1,736 918 97,531 11,478 111,663 |
|
|---|---|---|
continued...
Page 17
YORKSHIRE'S BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022
17. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
| CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR | ||
|---|---|---|
| Grants payable Grants payable Opening liability obligation Research grants awarded (note 7) Patient grants awarded (note 8) Amounts paid Closing liability obligation |
2022 £ 15,739 2022 £ 128,929 45,865 66,051 (127,575) 113,270 |
2021 £ 41,526 |
18. LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
| Within one year Between one and five years MOVEMENT IN FUNDS Unrestricted funds General fund Restricted funds Match IT National Lottery 2 One Community Kirklees Sir Samual Scott of Yews Hull and East Riding CCG - Hey Smile Foundation Live Well Leeds TOTAL FUNDS |
2022 2021 £ £ 25,516 25,516 70,040 95,556 95,556 121,072 Net movement At At 1/1/22 in funds 31/12/22 £ £ £ 131,042 (109,550) 21,492 1,646 (1,646) - 36,002 (36,002) - 1,065 (1,065) - 2,816 (2,816) - - 968 968 - 293 293 41,529 (40,268) 1,261 172,571 (149,818) 22,753 |
2021 £ 25,516 95,556 |
|---|---|---|
| 121,072 | ||
| 1,261 | ||
| 22,753 |
19. MOVEMENT IN FUNDS
continued...
Page 18
YORKSHIRE'S BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022
19. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Ellies Fund Maci's Fund-Tissue Bank One Off Donations-Support One Off Donations-Research One Off Donations-Other Match IT Arnold Clarke Trust National Lottery 2 One Community Kirklees Sir Samual Scott of Yews Harry's Star Hull and East Riding CCG - Hey Smile Foundation Hillards Cutlers Company CT Live Well Leeds Freemasonry and Lieutenancies Partnership Fund Edward Gostling Foundation TOTAL FUNDS |
Incoming resources £ 386,616 3,601 5,770 1,728 2,082 350 1 1,000 6,895 4,120 - 168 1,999 1,000 750 999 3,500 10,000 43,963 430,579 |
Resources Movement expended in funds £ £ (496,166) (109,550) (3,601) - (5,770) - (1,728) - (2,082) - (350) - (1,647) (1,646) (1,000) - (42,897) (36,002) (5,185) (1,065) (2,816) (2,816) (168) - (1,031) 968 (1,000) - (750) - (706) 293 (3,500) - (10,000) - (84,231) (40,268) (580,397) (149,818) |
|---|---|---|
continued...
Page 19
YORKSHIRE'S BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022
19. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Unrestricted funds General fund Restricted funds Restricted funds Maci's Fund-Tissue Bank CAF Resilience Funds National Lottery Leeds Community Foundation Coaldfields Match IT Sir George Martin National Lottery 2 One Community Kirklees Sir Samual Scott of Yews TOTAL FUNDS |
Net movement At 1/1/21 in funds £ £ 165,602 (49,272) 59,841 - - (6,423) - (26,143) - (1,811) - (313) - (7,025) - 1,646 - (3,159) - 35,747 - 1,065 - 2,816 59,841 (3,600) 225,443 (52,872) |
Transfers between At funds 31/12/21 £ £ 14,712 131,042 (59,841) - 6,423 - 26,143 - 1,811 - 313 - 7,025 - - 1,646 3,159 - 255 36,002 - 1,065 - 2,816 (14,712) 41,529 - 172,571 |
Transfers between At funds 31/12/21 £ £ 14,712 131,042 (59,841) - 6,423 - 26,143 - 1,811 - 313 - 7,025 - - 1,646 3,159 - 255 36,002 - 1,065 - 2,816 (14,712) 41,529 - 172,571 |
|---|---|---|---|
| 41,529 | |||
| 172,571 |
continued...
Page 20
YORKSHIRE'S BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022
19. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Ellies Fund Maci's Fund-Tissue Bank One Off Donations-Support One Off Donations-Research One Off Donations-Other CAF Resilience Funds National Lottery Leeds Community Foundation Coaldfields Match IT Sir George Martin Tony Rampton Trust Coop Community Arnold Clarke Trust Persimmon Homes Virgin Money O2 National Lottery 2 Sylvia Waddilove Foundation Aviva Funds Tesco One Community Kirklees Sir Samual Scott of Yews TOTAL FUNDS |
Incoming resources £ 385,999 8,525 1,400 255 778 1,785 - - - - 9,999 - 4,620 3,144 1,000 1,000 1,000 68,955 1,000 1,770 1,500 1,065 5,000 112,796 498,795 |
Resources Movement expended in funds £ £ (435,271) (49,272) (8,525) - (7,823) (6,423) (255) - (778) - (1,785) - (26,143) (26,143) (1,811) (1,811) (313) (313) (7,025) (7,025) (8,353) 1,646 (3,159) (3,159) (4,620) - (3,144) - (1,000) - (1,000) - (1,000) - (33,208) 35,747 (1,000) - (1,770) - (1,500) - - 1,065 (2,184) 2,816 (116,396) (3,600) (551,667) (52,872) |
|---|---|---|
Arnold Clark
Restricted to running costs and overheads, both general running costs and overheads directly linked to projects.
Cutlers Company Charitable Trust
Delivering support services, including counselling, patient support groups and events in Sheffield.
Edward Gostling Foundation
Delivering support services, including counselling, patient support groups and events and the associated core costs directly linked to this.
Ellie's Fund
Research, awareness raising about brain tumours and support of children and young people affected directly or indirectly by a brain tumour.
Free Masonry and Lieutenancies Partnership Fund
Towards patient support salary costs to provide our support line, making support calls and signposting.
Harry's Star Fund
Paediatric grants, counselling for children, family events, support for parents and paediatric research.
Hull and East Riding CCG - Hey Smile Foundation
continued...
Page 21
YORKSHIRE'S BRAIN TUMOUR CHARITY
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2022
19. MOVEMENT IN FUNDS - continued
Drop In Cafe and Wellbeing Walk held in Hull and the associated costs.
Hillards
Paediatric bridging grants and craft items for paediatric patients on ward L52 at Leeds Children's Hospital.
Live Well Leeds
Drop In Cafes held in Farsley, Leeds and the associated costs.
Maci's Fund
Paediatric and adult work at the Leeds Brain Tumour Tissue Bank at the University of Leeds.
Match It
Counselling for patients, carers and family members living in Kirklees.
National Lottery
Delivering support services, including counselling, patient support groups and events. Developing services across areas previously lacking access to, or awareness of, support available.
One Community Kirklees
Drop In Cafes and Wellbeing Walks held in Kirklees and the associated costs.
One Community Kirklees 2
Towards the cost of support calls made to patients, their carers and family members living in Kirklees.
One off Donations
One off donations for research, towards costs of the symposium event, patient support grants, patient support activities and a family events for paediatric patients and children of adult patients.
Sir Samuel Scott of Yews
For the Sheffield based research project "Understanding difference within brain tumours to find a common weakness".
20. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st December 2022.
Page 22
YORKSHIRE'S BRAIN TUMOUR CHARITY
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2022
| INCOME AND ENDOWMENTS Charitable income Corporate and individuals Gift aid Legacies Trusts and foundations Event registrations Other trading activities Merchandise sales Other income CJRS income Government grants Other income Total incoming resources EXPENDITURE Raising donations and legacies Cost of fundraising Cost of trading Charitable activities Mental health services Cost of research Grants payable Support costs Management Wages Social security Pensions Rates and water Premises insurance Light and heat Telephone Postage and stationery Sundries Staff training Carried forward |
2022 £ 272,717 22,583 10,000 31,639 21,143 358,082 69,989 - - 2,508 2,508 430,579 120,047 40,274 160,321 115,369 45,865 66,051 227,285 110,235 9,755 3,995 1,579 2,709 8,054 2,891 3,079 1,655 1,132 145,084 |
2021 £ 194,558 19,492 11,000 138,661 12,760 |
|---|---|---|
| 376,471 49,241 5,891 22,393 44,799 |
||
| 73,083 | ||
| 498,795 110,195 41,122 |
||
| 151,317 92,698 118,207 43,103 |
||
| 254,008 78,786 3,520 1,854 616 2,387 2,346 4,056 2,986 1,062 1,586 99,199 |
This page does not form part of the statutory financial statements
Page 23
YORKSHIRE'S BRAIN TUMOUR CHARITY
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2022
| Management Brought forward Rent Premises cleaning Repairs and maintenance Bank charges Equipment leasing and hire Meeting costs Software, IT support and related costs Long leasehold Fixtures and fittings Governance costs Accountancy and legal fees Other legal and professional Total resources expended Net expenditure |
2022 £ 145,084 25,000 1,682 2,401 21 1,880 723 9,611 499 1,934 188,835 2,820 1,136 3,956 580,397 (149,818) |
2021 £ 99,199 25,000 1,419 1,524 700 2,736 438 8,505 499 1,386 141,406 3,372 1,564 4,936 551,667 (52,872) |
|---|---|---|
This page does not form part of the statutory financial statements
Page 24