Charfty registration number 1110644
CHILDREN WITH CANCER FUND (POLEGATE)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
Caladine
Chartered Certified Accountant5

CHILDREN WITH CANCER FUND (POLEGATE)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Christopher Downton
Sylvia Daw
Bruce Campbell
James Denny
Ursula Downton
Diana Mulkeirins
Kayleigh Da Silva
Kevin Gilbert
(Appointed 4 November 2023)
(Appointed 4 November 2023)
(Appointed 4 November 2023)
Charlty number
1110644
Prfn¢lpal addr888
5 INestern Avenue
Polegate
East Sussex
BN26 6EP
Offlce addre88
4 The Triangle
Willingdon
Eastbourne
East Sussex
BN20 9PH
Independent examlner
John Caladine FCCA CTA FCIE
Caladine Limited
Chantry House
22 Upp8rton Road
Eastboume
East Sussex
BN211BF
Bankers
Metro Bank
59 Terminus Road
Eastboume
East Sussex
BN213NN

CHILDREN WITH CANCER FUND (POLEGATE)
CONTENTS
Page
Trustees, report
Independent examinevs report
Statement of financl81 activitle8
statement of financial positlon
10
Notes to the financial statement8
11-22

CHILDREN WITH CANCER FUND (POLEGATE)
TRUSTEES. REPORT
FOR THE YEAR ENDED 5 APRIL 2024
The Trustees present their annual report and financial statements for the year ended 5 April 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 goveming document, the Charities Act 2011 and "Accounting and
Reporting by Charities.. Statement of Recommended Practi￿ applicable to charities preparing their accounts in
accordance with the Financi81 Reporting Stsndard applicable in the UK and Republic of Ireland (FRS
102). (effective 1 January 2019).
ObJ8ctlv68 and activltles
Children with Cancer Fund (Polegate) exists to provide relief and assistance to children up to the age of eighteen
and their familieslcareers suffering or recovering from cancer and cancer-related conditions, by granting feasible
wishes to these children and their families. we also strive to advance education among medical professionals,
carers and the families of these children. The trustees have paid due regard to guidance issues by the Charity
Commission In deciding which activities the charity should undertake and are currently r&writing their objectives to
include. not only grants, but events, respite and welfare of beneficiaries. This has been long winded due to the
Charity Commission technical problems but Is due to be sorted soonl!I
Publlc benefit
The Trustees have pald due regard to guidance issued by the Charity Commission in deciding what activities the
charity should undertake, and they are currently in the process of re-writing their objectives to include, not only
grants, but events, respite and welfare to beneficiaries.
Achlevements and performance
Significant activities and achievements against objectives
2023-2024 has again been a very busy year.
The flat above the charity office is fully occupied, and the safety rails have been installed at 1 .2metres so we know
everyone will be safe using the outsida area now, instead of them not being allowed to use it.
Kevin Gllbert, one of our parents, has joined the board and hopes to bring the famlly knowledge and Ideas to tha
table along with Bruce who is already on the board.
Kayleigh De Silva is another new trustee, with her speciality being events, to hopefully support the events tearns
and Diane Mulkeirins has also joined the board of trustees in her specialist role of H.R. to support the charity in that
field.
One of our blggest achievements has been to secure the famous author and playwrlght Jacquline Wlson as one of
the patrons of Children with Cancer Fund. She has wooed the children and parents by attending events and 'just
being one of the gang, especially at the 25 year ball, where she danced the night away with everyone.
Ne￿orkIng In general has proved to be very successful with contacts being made for grants and relieving the
companies of their 'social corporate responsibilty, reserves. Ne￿OrkIng has also increased help in other ways with
some volunteers from companies supporting u5 in fundraising and others assisting in the office with their skills, by
training us in areas that we perhaps lack in, like Exce5 spreadsheets, etc.
Through different avenues we have been able to build great relationships with local schools doing culture days.
running stalls at their summer fairs and Christmas fairs which has helped in the integration with tFE communty and
often leads onto being invited to do talks or become the charity of the year for parenl's companies.
We are so proud of being in the position to offer our families access to a 'Cost of Living Fund,. This pot of money is
from one of our larger sponsors and has been set up to help with the little things that our families struggle with, like
fuel to the hospitals or extra heating bills, because they must keep the house warm during treatment.

CHILDREN WITH CANCER FUND (POLEGATE)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
stephen Gilbert. Chartered Governance Professional (FCG) specializing in the not for profit sector for over 25
years, has given his support and we have continued to improve our charity's governance levels. This has been
achieved by doing things like trustee's planning days and organising for a risk register to be done with the support of
Diane and Kayleigh (trustees), standardising the agenda for trustee meetings and we've also done a lot of things to
fall in line with governance recommend8tions and increased our credibility as we grow.
As we achieve things the strategy plan is constantly becoming thinner on things we need to do. In previous years
we have been so lucky with sponsorship to complete things like acquiring the building and this tear we have also
been able to keep up to date by installing solar panels and an air conditioning unit. This helps with both our
sustainability and the wellbeing of our staff.
Famil Ev
This year we have fluctuated between 148 & 153 families with children becoming 18 and so having to leave the
CWCF family due to our constitutional requirements, but as always, we have been able to signpost those families to
other charities we work with, so they are not on their own.
th this number of families, whlch is approximately 500 individuals, and grant providers becoming more
demanding on valuation reports, etc, time on administrative duties increased and price increases to put on events
meant that we were down by some £4,000. But the families didn't miss out. with an average of 2 to 3 events each
month they have Still had the time and facilitation to get together. We also looked al the teenagers and continued to
do special events just for Ihem which is a growing area within the charity.
The famlly events we held In this year included:
L￿oIng to Knockhatch, Sharnfold Farm, Abbots Wood, and many more including the maln event we do for
ALL which is the Panto and after paty when we take over the Devonshire Park Thealre Eastbourne for their
Christmas Panto and then treat the families to a huge party with entertainment, activities, Father Christmas and
even the cast from the panto come in to say hello.
asy0￿ThiS is when we do events just for a particular area of East SussexlBrighton & Hove. These can vary
from taking over a cinema in Uckfield, doing pizza making in Hailsham, pottery painting in Holmes Hdl, ice skating in
Brighton and Ea5tbourne and crazy golf in Hastings. These events bring closeness to families in one particular area
and help make friendships with each other who didn't even realise there was someone nearby who had a child
going through cancer, which we know about, but couldn't divulge.
Ye
We target this group due to requests from the families to do sornething lust for the older ones. This
year they have included events such as indoor rock climbing, banger racing, 10 pln bowlin9 and a meaj out at
Christrnas.
These events have always been organised and hosted by us with the children and parents getting the benefits of
having space to talk with others of their own age and for the parents to have time nearby to chat amongst
themselves while keeping an eye on their children. At these events, we always give the children post it notes for
ideas on 'things to do, so we know we are doing events they want to do.
This year we have seen 6 of our young adults tum 18 so they have had to leave the CWCF family in accordance
with our constitution, although some of them.
Just to quantify, wishes are what we grant to each member of the family when they first come onto our books and
are often practical things like an ipad for long hours in waiting rooms or car journeys to hospitals for relieving the
boredom. Random acts of kindness are things we grant to families or individuals when we get offered them from the
public or companies. Items include things such as an unwanted washing machine, child's bike or un-used football
match tickets. Other times it's because the nurses have said the family or individual is on a low and at this point we
will send a bunch of flowers, a day pass to a local zoo or even some shopping vouchers for food.
During this year of 2023-24 some of the

CHILDREN WITH CANCER FUND (POLEGATE)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Wishes were a weekend break, iPad, James Arthur tickets, pair of Nike trainers, a wooden play kitchen, Cineworld
passes, a show in London, a Nintendo switch, a pink electric car, garden vouchers so a dad could finish off his
garden and a helmet, gloves and a jacket for a young lad who had just got a moped.
Random acts of klndness have been a flight from a local flying club, extra school lessons to get a child through his
exams, a few dolls houses, a laptop, a family photo shoot, eating out vouchers and even a holiday in a French gite
that was given to us for a family who hadn't been able to afford a holiday.
We have three caravans,. two in Hastings and one at Pevensey Bay,
Caravan costs were slightly up, but when we get feedback like this from families it's well worth it. We had a lovely
week and according to the girls, it has been th8 best holiday EVER., "From the bottom of our hearts thank you so
much for the most incredible holiday, it truly was special" & "Thank you for the stay, despite the weather being
rubbish we had precious family time together, which is so Valuable..
Overall the caravan accommodated a total of 224 guests at a cost of £132 per guest per week, £18 a day, which
when you see and hear about the fun they have it works out as an invaluable break for them.
The Isle of Wight trip was again a resoundlng success, creating lifetime friendships and support ne￿orkS for those
who attended. This break is for selected families who have children of the same ages, same diagnosls and families
from the same area. Normal events are for an hour or two, but where this break is for 4 nights15 days it allows a true
bond be￿een the families and creates new found friends.
2023-24 has seen a continued raise In income from our fundraising team, covid Is a thing of the past and the
income from fundraising events is showing a rise from £8,000 to £18,000, a step in the right direction. This has
meant we have been able to step up the family events a bit more.
Irene our fundraiser, has continued to make good connections with schools and fed off the connections Chris
(FounderlDirector) has made within the business world. This has led to being asked to join in school fairs and
company raffles or sponsored runs. A lot of the fundraising has been from people doing the event, but W8 have
supported them by promoting the event on our media sites, supplying stationery and t-shirts as well as setting up
Just Giving, Go Fund Me and Amazon Ilnks for them. Just Giving saw a rlse of £18,0001580/0l this year and income
from local lotteries was up 100'k compared to last year, so from running a tombola to sorting out an on-line donation
page we covered our costs and even made a profrt to help go towards the cost of a new caravan and the continued
running of CWCF.
in
Media has helped keep the profile of CWCF up and donations coming in. It Is a ro18 we have been looking at
expanding as everyone is booking events and activities online.
During this year Claire our media staff member alongside Fountain Digital, has brought us right up to date with a
brand new website, that does all the things we wanted, easing the workload of event bookings and giving the
general public a chance to keep up to date with what we are doing and the childrenlfamilies we are doing it for.
Alongside the new website, we are bringing the children's stories up to date, showing the positivity and pleasures
our families have shared on their journey with us and beyond. These stories of previous young children now grown
up with their own young families, or walking when they were told they may not, or in good jobs, can help new
families to understand that it isn't all bad and what they think can't happen, CAN.
We set out with three main targets during this period, to increase the donations, volunteering and fundraising. And
we are glad to say that we have achieved all three.
Slaff d Volunteers
Staff wages are around the 400/0 mark of our turnover but with new upcoming minimum wage figures the fear is that
it's likely to go up again in the future. This figure doesn't show the percentage of grants received to fund wages, so
although it is 400h of turnover, a proportion of the £62,000 we got in grant5, was to cover the wages specifically.

CHILDREN WITH CANCER FUND (POLEGATE)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
With Chloe our Operations Manager being in post, we have been able to support the staff with 1-1's on a regular
basis making sure emotive phone calls from parents in stressful situations are debriefed so it is not on one call
handler's shoulders.
staff training is an ongoing project both with individuals and team training. For example, first ad and mental health
training being done and mentoring programs with Sussex Mentor Association being rolled out. This has given the
staff more confidence and direction in their work. Chloe has also been on a staff to management course which
proved to be very worthwhile.
During this period, Jess our events c¢>ordinator, went on maternity leave and left a bit of a hole. but Janette jumped
into her role and kept continuity on the events side of things. Janette has been a lon*term supporter of CWCF and
knows how we do things, so we are grateful to her for joining the team for a year.
The staff have started a central database to map our stakeholders and help in moving forward with marketing and
support. This is all part of the work Claire and Chloe have been working on to streamline the charity and make
things easier in the future.
Since Covid, things have certainly changed withln the 3rd sector. Grants, and money in general, is harder to get and
volunteers are less willing to come out and help, this is why we consider ourselves lucky, because ￿en it comes to
volunteers, we are able to call on many different people to do a great variety of jobs, but one main thing we do each
year and use plenty of the volunteers for is the Blueb811 Walk at Arlington, as pictured. We have connections with
companies that prefer instead of giving money, to give their staff time to help fundraise, have a m(Yning or day off
like Chaffins Works who help organise and marshal our Run to Run, a fun run event that we hold each year on the
Cuckoo Trail at Polegate. We also have a great repour with other charities and organisations like the Rotary Club,
who come and help out on numerous activities. INhilst on the volunteer section, we would like to give a huge thank
you to the regular volunteers who come into the office and help counvbank the money, write the thank you letters,
collect penny pots, book th8 caravan holidays, do the scanning, drive the van and help keep the charity ticking over.
Flnanclal revlew
Grants were down this year on last, but a lot of time has been spent on trying to get some larger ones, for which we
are waiting on the outcome. This said, we still completed the year on a plus with around £15,000 surplus, but as the
caravans get older and grants become harder to gel, we know we are going to need every penny in the reserves to
be able to carry on giving the level of service we do and have done to the families we support.
This £15,000 surplus has been down to a few things like increased Irtrhouse fundraising, more corporate
sponsorship and an increase in platforms such as Just Giving and local lottery incomes. The noticeable decrease
has been something we have been expecting, which is the penny pot donations. We believe this is due to people
using cards more and not having loose change in their pockets, but we are working on that with card readers at
events and QR codes on the penny pots, so people can sts'll donate rf they wish.
Although there Is a lot of negatives around finances for charitias. we still tend to work the old fashion way of if we
have the money we can do it, but until then we wait and don't spend what we don'l have. Working on that ethos, it
may look like there is a large amount of money in our St James Place investment account, but that is part of our
forward planning. To explain.. To explain: replacement of the caravans is what we see as an ongoing benefit fr)r our
families and this is why we have the large sum of money put aside. Vlihen needed we will need to repl￿e three
caravans. at an approximate cost of £240,000, so this is what we are working towards. We also still put our families
flrst. with fun activities, parties and ways they can meet each other, with small, medium and I￿ge events to lessen
the isolation they often feel and to help them build lifelong friendships with other famili8s who 'just get it, and who
understand what they have and often are still going through. Then, and only then, do we put any excess into the
said savings for the future.

CHILDREN WITH CANCER FUND (POLEGATE)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Reserves policy
The charity needs to hold reserves for several reasons.,
a. To operate day to day and meet expenses on a temporary basis where costs may f811 due presently. For
example, payment of staff falls due on a monthly basis. Incoming funds are not always consistent so an
operating reserve becomes ne￿ssary. This reserve should be around 3 months, worth of operating costs.
b. To remain financially secure throughout the forthcoming year. That is, Trustees will want to ensure that
should income from fund raising dry up, then commitments made to families can be honoured and the
charity will have time to recover financially and look to alternative strategies. To meet this objective a
reserve of 12 months operating costs has been set, albeit that much of this may have been committed at
any one time.
c. Sufficient funds must also available at any time, to, at the very least, close the charity in an orderly
fashion. An accepted level of reserves for this purpose is 3 months total operating costs.
d. To cover the above three needs a total reserve of 12 months operating costs Is therefore required.
e. To secure the longer term financlal health of the Children with Cancer Fund and ensure it can continue to
dellver on the charitable objects for many years to come. That is, to meet known or unforeseen costs such
a5 caravan replacement, where a significant lump sum has to be accumulated over several years. This
reserve can also be for income generation through an appropriate investment policy. At presenl, reserves
equating to 4.6 months operating costs have been set aside in a deslgnated fund, to meet the requirements
of point c ot our reserves policy.
It is the trustees, hope that we can build this up to 12 months operating costs to be in full compliance with our
reserves policy and to avoid any immediate disruption to the children if our incorne were to unexpectedly drop.
Plans for future p8rlod$
wth a recent grant we are hoping to replace the carpets and have a shift around with the desk layout, giving a
better and more spacious working environment for the staff. We would like to Increase the fundraisirKJ team giving
Irene more support to continue the personal touch she gives to our independent fundraisers who normally just need
bit of time and help setting up Just Giving pages or designing a poster to do this. Sylvia, the fundralslng trustee,
and Chris think the first direction is to bring in a volunteer as a volunteer c(>ordinator. This will increase the support
for not only Irene on fvndraising but would be an extra line of support for the events team when they need an extra
volunteer.
As an extension to the volunteers, we would also like to get a corporate member of staff to do the blgger fundraising
events, which would allow Irene extra time to concentrate on the community side of things.
Storage is always an issue and with the outside shed beginning to rot already, we have put in planning permission,
and had it granted, to make this a solid 8Xtension. All we have to do now is raise the money to build it, which w8 are
working on and hopefully next year we will be able to report that it is built.
As previously said, the families, our beneficiaries, is why the charity was set up and we are pleased to say that we
have many exciting plans for the future. Depending on the grants and donations, we would like to increase all
events - that's the Parent events, 13-18 year olds, Mums only, Dads only, area group events and whole family
events. We hope to achieve these events with the partnerships we have built, like Wet Wheels, a charty that has
specially adapted speed boats to take wheelchairs, who we hope to use again this coming year for an experience
some of our children would never be able to experience. We also hope to have a session ice skating for the
families. another activity that is expensive for a family, but thank5 to a great partnership with LiJhtning Fibre they
normally offer us the opportunity to have the whole skate rink for just our families at no cost, which makes
Christmas fr)r everyone.
Structure, governance and management
The charity is a trust registered in England under charity number 1110644.

CHILDREN WITH CANCER FUND {POLEGATE)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
The Trustees who served during the year and up lo the date of signaturè of the financial slatemenis were=
Christopher Downlon
Sylvia Daw
Bruce Campbell
James Oenny
Ursula Downton
Diana Mulkeifins
Kayleigh Da Silva
Kevln Gilbert
Recrnitm8nt and appointment of trus188S
TnJst88s are appolnted based on th8 skills that they can bring to the Board.
{Appointed 4 November 20231
{Appointed 4 November 2023}
{Appointed 4 November 20231
The trustees, report was approved by the Board of Trustees.
Christopher Downton
Trust80
Dale..

CHILDREN WITH CANCER FUND (POLEGATE)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CHILDREN WITH CANCER FUND (POLEGATE)
I report lo the Tru51ee5 on my examination of the financial statements of Children with Cancer Fund (Polegalel (the
charity) for the year ended 5 April 2024.
Responsibilities and basis of report
As the Trustees of the charity you are responsible for the preparation of the financial statements in accordance with
the requirements of the Charitie5 Act 2011 {the 2011 Acll.
I report in respect of my examination of the charity's financial slalements carried out under section 145 of the 2011
Act. In carrying out my examination I have followed all the applicable Directions given by Ihe Charity Commission
under Section 145{5}Ib} of the 2011 Act.
Independent axarninor's statement
Since the charity's gross income exceeded £250.000 your examiner musl be a member of a body listed in section
145 of the 2011 Act. I confirm that l am qualified lo undertake the examination because l am a member ofAssociatson
of Chartered Certified Accounlanls, which is one of the listed bodies.
Your allenlion is drawn lo the fact that the charity has prepared financial statements In accordance with Accountlng
and Reporting by Charities preparing their accounts in accordan¢e with the Financial Reporting Standard applicable
in the UK and Republic of Ireland IFRS 102) in preference lo the Accounting and Reporting by Charities.. Slalemenl
of Recommended Practice issued on 1 April 2005 which is referred lo in the exlanl regulations bul has now been
withdrawn.
l understand that this has been done in order lor financial statements lo provide a Irue and fair view In accordance
with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I conflm that no matters have Come lo my altenlion in connection with the
èxamination givlng me cause to believe that in any material resp8Ct'.
accounting records were not kept in respect of the charity as required by secbon 130 of the 2011 Act., or
the financial statements do not accord with those records., or
the financial slalements da 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 maller considered as part of an independent examination.
I have no concerns and have come across no other matter5 in connection with the examination lo which allenlion
should be drawn in this report in order lo enable a proper understanding of Ihe financial slalemenls lo be reached.
John Caladi
CA CTA FCIE
Caladine Limited
Chantry House
22 Upperton Road
Easlboume
East
Sussex
BN21 1BF

CHILDREN WITH CANCER FUND (POLEGATE)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 5 APRIL 2024
Current financlal y8ar
Unrestrfctsd Unrestrfcted
funds
funds
general designated
2024
2024
Restrlcted
funds
Total
Total
2024
2024
2023
Notes
Income and endowments from:
Donations and legacies
Charitsble activities
Investments
other income
180,560
35,421
4,721
2,696
63,030
243,590
35,421
4,721
2,696
262,836
27,489
3.107
1,004
Total Income
223,398
63,030
286,428
294,436
Expendlture on:
Raising funds
Charitable activities
Other expenditure
9,816
90,141
1,582
1,299
77,920
11,115
275,608
1,582
5,277
237,334
107,547
13
Total expendlture
101,539
107,547
79,219
288,305
242,811
Net gain81{losses) on
investments
14
17.165
17,165
(10,354)
Not Incomel(expondlture)
139,024
(107,547)
{18,189)
15,288
41,471
Transfers btheen funds
21
(86,733)
103,524
(16,7911
Net movement In funds
10
52.291
(4,023)
(32,980)
15,288
41,471
Reconclllatlon of funds:
Fund balances at 6April 2023
87,223
575,059
54,869
697,151
655,680
Fund balances at 5 Aprll 2024
119,514
571,036
21,889
712,439
697,151
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.

CHILDREN WITH CANCER FUND {POLEGATE)
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 5 APRIL 2024
Prlor flnancial year
Unrestricted Unrestricted
funds
funds
general deslgnated
2023
2023
Restricted
funds
Total
2023
2023
Notes
In¢ome and endowmants from:
Donations and legacies
Charitable activitie8
Investments
Other income
149,725
27,489
3.107
1,004
113,111
262,836
27,489
3,107
1,004
Totsl Income
181,325
113,111
294.436
Expendlture on:
Raising funds
4,277
1,000
5,277
Charitable activits'es
76,003
84,875
76,456
237,334
Total axpendlture
80,280
84,875
77.456
242,811
Net gainsl(lossesl on investments
14
(10,354)
(10,354)
Net Incomel{expenditure)
90,691
{84,875)
35,655
41,471
Transfers btheen funds
21
(49,786)
80,852
(31,066)
Net movement In funds
10
40,905
(4,023)
4,589
41,471
Re¢onclllatlon of funds..
Fund balances at 6 April 2022
26,318
579,082
50,280
655,680
Fund balances at 5 Aprll 2023
67,223
575,059
54,869
697,151

CHILDREN WITH CANCER FUND (POLEGATE)
STATEMENT OF FINANCIAL POSITION
ASAT 5APRIL 2024
2024
2023
Notes
Fixed assots
Propety. plant and equipment
16
321,848
321,921
Investrnents
17
179,651
159.138
501.499
481,059
Curranl assets
Tfade and other receivables
18
27,892
24,232
Cash 81 bank and in hand
197,476
222,780
225,368
247,012
Curroni liabilit108
19
{14,4281
130,9201
Not curr8nt assets
210,940
216092
712,439
897,151
Total a$$•ts less current Ilabilities
The funds of the chaflty
Restricted income funds
21
21,889
54,869
Unrestricted funds - general
119,514
67,223
Unrestricted funds - designated
22
571,036
575,059
697.151
712,439
The financial statements wefe approved by the Trustees on ..
Christopher Downton
Truslee
Sylvia Daw
Trustee
10-

CHILDREN WITH CANCER FUND (POLEGATE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
Accounting policles
Charity informatlon
Children with Cancer Fund (Polegate) is a charty registered in England and Wales with the charity number
1110644.The charity operates from the principle address of 5 Western Avenue, Polegate, BN26 6EP.
1.1 Accounting conventlon
The financial statements have been prepared in accordance with the charity's goveming document, the
Charities Act 2011, FRS 102 'The FinanGial 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 IFRS 102)" (effective 1 January 2019). The
charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provlslons in the SORP for charities not to prepare a Statanent of
Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to
the extent required to provide a true and fair view. This departure has involved following the Statement of
Recommended Practice for charities applying FRS 102 rather than the version of the Statement of
Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in slerling, which Is the functional currency of the charity. Monetary
amounts in these financial statemenls are rounded to the nearest £.
The financial statements have been prepared under the historical cost convenb'on, {modified to include the
revaluation of certain finanaal 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 existen￿ for the foreseeable future. Thus the Trustees
continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charltable funds
Unrestricted funds are avallable for use at the dlscretion of the Trustees in furtherance of thelr charitsble
objectives.
Designated funds are used to separate monies which tha trustees wish to set aside for specific purposes.
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 charty is legally entitled to it after any performance conditions have been met,
the amounts can be measured reliably, and it is probable that incom8 will be re￿ived.
Cash donations are recognised on receipt. other donations are recognised once the charity has been notified
of the donation, unless performan￿ conditions require deferral of the amount. Income tax recoverable in
relats.on to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
11

CHILDREN WITH CANCER FUND (POLEGATE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Accountlng policies (Continued
Legacies are recognised on receipt or othe￿iSe if the charity has been notified of an impending dbstribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third paty, It is probable that a transfer of economic beneffts will be required in settlement, and the amount of
the obligation Can be measured reliably.
Expenditure Is classified by actlvity The costs of each actlvity are made up of the total of dir&t costs and
shared cost5, including support costs involved in undertaking each activity. Direct costs attributable to a sing18
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.
1.6 Property, plant and equlpment
Property, plant and equipment 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 basis:
Freehold land and buildings
Caravan
Office equipment
50 years Straight line on building cost only
7 years straight line (fully depreciated)
Computers and equipment- 3 years straight line
Fumiture and fixtures- 250￿ reducing balan
250h reducing balance
Motor vehicles
The gain or loss arising on the disposal of an asset is detemiined as the difference be￿een the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
The property purchased is being used primarily for the charity's offices. The upstairs space is currently being
rented out as a resldential flal, whilst this space Is not needed for the charities actlvities.
It is hoped that our activitles will expand and we may be able to use the full property to provide respite
activities. as well as our offices. For this reason, the full asset has been included as Property, plant and
equipment, with no apportionment to Investment properties.
1.7 Non-current investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are
subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net
incomel(expenditure) for Ihe year. Transacts'on costs are expensed as incurred.
1.8 Impairment of non-current assets
At each reporting end date. the charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss (if any).
12-

CHILDREN WITH CANCER FUND (POLEGATE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Accounting pollcles (Continued)
1.9 Cash and cash equlvalents
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 les5. and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.10 Flnanclal Instruments
The charity has elected to apply the provisions of Sedion 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 tha asset and settle th& liability simultaneously.
Baslc ffnanclal assets
Basic financial assets, which include trade and other receivables and cash and bank balances, are initially
measured at transaction price including transaction costs and are subsequently carrled 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.
Baslc financial Ilabilitles
Basic financial liabilities, including trade and other payables 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
liablllts'es classified as payable within one year are not amortised.
Debt instruments are subsequentty carried at amortised cost, using the effective interest rate method.
Trade payables are obligatlons 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 paymenl is due within on8
year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derncognitlon of financial liablllties
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.11 Employee beneflts
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
1.12 Retlrement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
13-

CHILDREN WITH CANCER FUND (POLEGATE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Critical accountlng estimates and Judgèments
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 resutts 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.
Income from donatlons and legacles
Unrestricted Restrfcted
funds
funds
2024
2024
Total Unrestrlcted Restrlctsd
funds
funds
2023
2023
Total
2024
2023
Donations and glfts
Legacies
Grants
180,560
831
181,391
147,725
2,000
2,150
149,875
2,000
110,981
62,199
62,199
110,961
180,580
63,030
243,590
149,725
113,111
262,836
Donatlons and glfts
Donations
Donations- charities
Gift ald recovered
169,199
4.955
6,406
831
170,030
4,955
6,406
119,867
24,635
3,223
2,150
122,017
24,635
3,223
180,560
831
181,391
147,725
2,150
149,875
Income from charltable actlvltles
Unrestrlcted
funds
2024
Unrestrlcted
funds
2023
Charitable actlvities
Penny boxes
Charitable rentsl income
Event income
7,041
9,925
18,455
7,812
10,909
8,768
35,421
27,489
14-

CHILDREN WITH CANCER FUND (POLEGATE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Income from Investments
Unrestricted Unrestricted
funds
funds
2024
2023
Income from Ilsted investments
Interest receivable
3,348
1,373
2,887
240
4,721
3,107
other Incoma
Unrestrlcted Unrestricted
funds
funds
2024
2023
Eastbourne lottery
Insurance payout
2,111
585
1.004
2,696
1,004
Ral8lng fund8
Unrestrlcted Restrlcted
fund8
funds
general
2024
Total Unrestricted Restricted
funds
funds
general
2023
Total
2024
2024
2023
2023
raisin
Grant application
assistance
Advertising
Other fundraising costs
5,120
777
3,919
5,120
2,078
3,919
1,299
1,157
3,120
110
890
1,267
4.010
9,816
1,299
11,115
4,277
1,000
5,277
15-

CHILDREN WITH CANCER FUND (POLEGATE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Expenditure on charitable activltles
Charltable
activitles
2024
Charltable
activities
2023
Dlrect costs
Granting wishes
Caravan running costs
Group events
Hardship fund
40.152
29,831
52,385
3,426
29,089
27,390
50,819
2,348
125,794
109,646
Share of support and governance costs (see note 9)
Support
Govemance
135,446
14,368
115,197
12,491
275,608
237,334
Analysts by fund
Unrestricted funds - general
Unrestricted funds - designated
Restricted funds
90,141
107,547
77,920
76,003
84,875
76,456
275,608
237,334
Support costs allocated to actlvltles
2024
2023
Staff costs
Deprecialion
Office expesnes
Motor and travel expenses
Telephone and computer consumables
Printing, postage and stationery
Insurance
99,436
15,774
7,762
2,789
993
1,470
885
1,993
4,338
84,494
14,264
4,068
1.714
3,205
1,189
657
2,099
3,497
10
12,491
Repairs and maintenance
Sundry
Governance costs
14,368
149,814
127,688
Charitable activities
149,814
127,688
16-

CHILDREN WITH CANCER FUND (POLEGATE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Support costs allocated to actlvltles (Continued)
2024
2023
Governance costs comprlse:
Accountancy
Legal and professional
Bank charges
Bookkeeping
2,280
2,354
2,985
6,749
2,640
633
1,904
7,314
14,368
12,491
10 Net movement In funds
2024
2023
The net movement In funds Is stated after chargingllcrediting)..
Depreciation of owned property, plant and equipment
Loss on disposal of property, plant and equipment
15,774
1,582
14,264
11 Trustees
Trustee Christopher Downton received a salary of £20,280 (2023,. £20,280) and employer pension
contributions of £435 (2023.. £421) for his role as Director during the year.
Jessica Downton, daughter of trustees Christopher and Ursula Downton received a gross salary of £14,117
<2023.. £12,660) during the year
Donations received from trustees and their related parties during the year amounted to £183 (2023: £nil).
12 Employees
The average monthly number of employees during the year was:
2024
Number
2023
Numbor
Fundraising
Charitable activities
Goveman
Total
Employment costs
2024
2023
Wages and salaries
other pension costs
98,074
1,362
83,503
991
99,436
84,494
17-

CHILDREN WITH CANCER FUND (POLEGATE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
12 Employees (Contlnued)
There We￿ no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel (which indudes salary, employer pension contributions and
employers national insurance) is as follows.
2024
2023
Aggregate compensation
22,245
22,326
13 other expendlturo
Unrestrlcted Unrestrlcted
funds
funds
2024
2023
Net loss on disposal of tangible fixed assets
1,582
14 Galns and108808 on Investments
Unrestrlcted Unrestrlcted
funds
funds
2024
2023
Gainsl{108ses) arlsing on..
Revaluation of Investment8
17,165
(10,354)
15 Taxatlon
The charity is 8xempt from taxation on Its activities because all its income Is applied for charitable purposes.
18-

CHILDREN WITH CANCER FUND (POLEGATE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
16 Property, plant and equipment
Freehold land
and bulldlngs
Caravan
Office
equiwient
Motor
vehicles
Total
Cost
At 6April 2023
Additions
Disposals
301,722
76.244
15,093
17,282
35,314
428,373
17,282
(4,000)
(4.000)
At 5 April 2024
301,722
78,244
32,375
31,314
441.655
Depreclatlon and Impalrnient
At 6 April 2023
Depreciation charged in the year
Eliminated In respect of disposals
8,046
4,023
76,244
12,021
5,774
10,140
5,977
(2,418)
106,451
15,774
(2,418)
At 5April 2024
12,069
76,244
17,795
13,699
119.807
Carrylng amount
At 5 April 2024
289,653
14,580
17,615
321,848
At 5 April 2023
293,676
3,072
25,173
321,921
17 Flxed asset Investments
Llsted
investments
Cost or valuatlon
At 6 April 2023
Additions
Valuation changes
159,138
3,348
17,165
At SAprll 2024
179.651
Carrylng amount
At 05 April 2024
179,651
At 05 April 2023
159,138
19-

CHILDREN WITH CANCER FUND (POLEGATE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
18 Trade and oth&r receivables
2024
2023
Amounts falling due wlthin one year:
Other receivables
Prepayments and accrued income
6,800
21,092
3,901
20,331
27,892
24,232
19 Current Ilabilltles
2024
2023
other tsxation and soclal security
other payables
Accruals and deferred income
(1,342)
13,490
2,280
26,343
4,577
14,428
30,920
20 Retlrement beneflt 8chemes
2024
2023
Deflnad contrlbutlon schemes
Charge to profit or loss in respect of defined contribution schemes
1,362
991
The charity operates a defined contribution penslon scheme for all qualifying employees. The assets of the
scheme are held separately from those of the charity in an independently administered fund.
21 Re8trlcted funds
The restri￿ed funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
At 6 Aprll
2023
Incomlng Resources
resources
expended
Transfers
At 5 Aprfl
2024
Other smaller restricted funds
54,869
63.030
(79,219)
(16,791)
21,889
Prevlous year:
At 6 Aprll
2022
Incomlng
resources
Resources
expended
Transfers
At 5 Aprfl
2023
Other smaller restricted funds
50,280
113.111
<77,456)
(31,066)
54,869
-20-

CHILDREN WITH CANCER FUND (POLEGATE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
21 Restricted funds (Continued)
Other smaller restrlcted funds this contains a significant number of smaller grants received, all of which
were for towards our main charitable activities (for example, towards wages costs or hosting an event for
families). The transfers out in the year represent a van and computer bought in the year. As these items were
capitalised to the balance sheet rather than expensed in the accounts a transfer is necessary to show that the
funds have been used.
22 Unrestrlcted fund$ . deslgnatsd
These are unrestricted funds which are materlal to the charitys activlties.
At 6 Aprfl
2023
Resources
8xpendad
Transfers
At S Aprll
2024
Replacement caravans
Admin fund
Building fund
ReseNes fund
240.000
240,000
(107,547)
107,547
{4,023)
293,676
41,383
289,653
41,383
575,059
{107,547)
103,524
571,038
Prevlous year".
At 6 April
2022
Resources
exponded
Transfers
At 5 Aprll
2023
Replacement caravan
Admin fund
Building fund
ReseNes fund
240,000
240,000
(84,8751
84,875
(4,023)
297,699
41,383
293,676
41,383
579,082
184,875)
80,852
575,059
Replacement caravans - this fund Is used to set aslde the monies that wlll be needed to repla￿ our existing
caravans when they are beyond repair. These caravans are use to provide respite to families and form a core
part of our activities, hence the trustees feel that it is essential that funds are available to replace these when
needed. The transfer in the prior year is to increase this reserve balance to the level needed to replace the
three caravans, based on the latest advice that we have received.
Admln fund The admin fund represents monies ringfenced by the trustees for the purpose of meeting the
administrative costs of the charity. The charity's current policy is to transfer 10% of unrestricted receipts in the
year to this fund.
Building fund following the purchase of the office premises in 2022, the Irustees have agreed to designate
this asset. The trustees wish to avoid any need to realise this asset, as this would impede our ability to
operat8 effectively.
Reserve fund - this fund is holding the monies identified by our Reserves Policy, as being needed to meet our
commitments if income were to unexpectedly cease. This currently represents 3 months running costs, which
is the minimum level that trustees wish to hold. Ideally, the trustees wish to increase this reserve balance to
12 months expenses. This would mean that if income stops, the commitments of support made to local
families can still be delivered whilst alternative funding sources are found.
21

CHILDREN WITH CANCER FUND (POLEGATE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
23 Analysls of net assets between funds
Unrestrlcted Unrestrlcted
funds
funds
general deslgnated
2024
2024
Restrlcted
funds
Total
2024
2024
At 5 Aprll 2024:
Property, plant and equipment
Investments
Current assetsl(liabilities)
32,195
289,653
179,651
101.732
321,848
179,651
210,940
87,319
21,889
119,514
571,036
21,889
712,439
Unre8trl¢tod Unre8trlcted
funds
funds
general de81gnated
2023
2023
Re8trlcted
funds
Total
2023
2023
At 6 April 2023:
Property, plant and equipment
Investments
Current assetsl(liabilities)
28,245
293,676
159,138
122,246
321,921
159,138
216,092
38,978
54,869
87,223
575,059
54,869
697,151
24 Related party tran8actlon$
There were no related party transactions during the year, other than those already disclosed in the Trustees
note.
-22-