Company reglstrallon number. 05623273 Charlty registraiion number. 1113471 Colostomy UK (A Gompeny knlted by guarantee) Annual Rep(xl and Financial Statemen13 for th8 Year Ended 31 December 2ff24 WESTCOTTS CHARYEREP ACCOUNTAN7• BII8INEJ4 ADVISIPS
Colostomy UK Contents Reference and Admlnistrative Detalls Trustees, Report 21016 Independént Examinerfs Report 17 Statement of Financlal Activltl6s 18 Balance Sheet 19 Statement of Cash Flows 20 Notes to the FlnanGlal Slatements 211035
Colostomy UK Refarence and Adminlstratlve Detai18 Chalrperson MS A Lalng Trustees= Ms S A Affleck <reslgned 31 December 2024) Mr AM Bird (resigned 16 February 2024) Ms A Lalng Mr M Pollitt Mr S Scoffteld Ms C Hunt (appointed 26 June 2024} Mr J Russell (appointed 26 June 2024) Ms L Plant (appcjinted 26 March 2025) Chlof Executlvg Ms E Herbert Charlty Regislratlon Numbor 1113471 Company Registration Number 05623273 The charty Is ir1porated in England and Wales. RegISter Office 100 Berkshlre Plac8 Wharfedale Road Winnersh Wokingham RG415RD Westcotts (SW) LLP 47 Boutport Street Bamstaple Devon EX31 1SQ Independent Examiner Page 1
Colostomy UK Trustees. Report The trustees, who are directors for the purposes of coffanY law, present the annual report together with the financial statements and audltors, report of the charitable company ft)r the year ered 31 December 2024. Dear friends. supporters, and members of our Colostomy UK community, AWELCOME FROM OUR CHAIR OF TRUSTEES and CHIEF EXECUTIVE As we open Ihis yearfs Annual Report, we want to take a moment to speak frorn the heart. 2024 has been a year of challenge and of pride. The challenges - we won't sugar-coat them - hav8 been real. persistenl and. at time5, overwhelming. Like many charities across Ihe UK. we have been navigatlno the long tail of the Covid-19 pandemic, a cost-of-living crisis that has deepened irwuality, and a slgnificant drop in advertising income. For a not-for-profit like ours, these pressures don't just touch our balance sheets. they test our resilience. our creativiiy. and our ability to reach those hvho relyon us. But here's what we know: we are needed now more than ever. And we are still her8. Slill standing. still fighting for the people we serve. Throughout all of this. Dur comrnitrnènt to our beneficlaAes - the thousands of individuaL8 and families living with slomas - has never Vvered. If anything, the hardship of this past year has reminded us why w8 8XiSt: to ensure no one has to face stoma surgery or life with a stoma alone or unsupported. We are immensely proud of what We achleved. Proud of our dedicat8d volunteers, many of whorn live wlth stomas themselves, who contlnue lo be the compassionat8 backbone of our organisation. Proud of the new support groups, our continued 24-hour helpline, the Powerful "Re81 Llves" stories in Tidings. and the surge of people accesslng our resouTC8S onllne. Proud that we have continued to innovate, to advocate, and to empower. Behind every statistic In this repori is a story - of courage, of adaptation, of communlty. We've seen a record number of people reach out for Suppo and our volunteer network has risen to meet Ihat demand with strength, ernpathy, and tira16ss dedication. We've worked wlth hospitals, industry, and govemrnent bodies to represenl the voice of our community and push for fairer care. And we've continued to brlng visibility to life with a stoma - challenging stigrna, raising awareness, and shining a light where there was once sllence. But we also want to be honest.. the road ahead is uncertaln. We face growing demand. rising costs, and dwindling unrestricted income. To conlinue delivering at the level we know is needed. we will need more support. More volces. More belief in our tnkssion. And yec we remain hopèful - because we've seen what this community Gan achieve when we stand togelher. We are Powered by lived experien. By love. By Ihe determination to mak8 life better for those who follow in our footsteps. That's not something you can measure in budgets or balance sheets - but it's what keeps us going. To everyone who has stood with us In 2024 - thank sDu. To our donors. Dur volunteers, our healthcare partners. and most of all, to the people Ilvlng with slomas who inspire eVehIng we do - this report is for you. This Gharity is for you. Pag8 2
Colostomy UK Trustees. Report With deep gratitude and unwavering o)mmlkngnt, Mandi Laln& Chairperson Libby Herbert, Chief Executive GOVERNANCI STRUCTURE AND MANAGEMENT Governlng Document The organisation is a charitable company, Ilmfted by guarantee. Incorporated on 15 November 2005, and registered as 8 charity in the UK on 29 March 2006. Th8 company was establlshed under a memorandum of association (as amended by special resolutions on 23 March 2006, 24 March 2007. 5 July 2014. and 29 Octobèr 2020). whlch establlshed the objectives and powers of the charitable company and is govemed under its artides of assooatlon. Publlc Benefit Thè trustees have cornplied with section 17(5) of the Chariti8s Act 2011 regardlng the public benefrt requlr8rnenL Equal Opportunltles The charity is commltted to the principle and practi of equal opportunElles and Is an equal opportunities employer. All our employment deosions are based on merlt and the leglumate n88ds of the charlty. We do not dlscriminate on the basis of colour, race or nationality, elhnlc or n8tlonal orTgln$. sex, gender reassignment, sexual orientation, marital or civll partner statu5, pregnancy or matemity, dlsabllity, religion or bellef, age or any other grounds on whlch It is or becomes unlawfrjl to dls¢riminate under the laws of England and Wales. Board of Trustses The director8 of the company are also charity trustees for Ihe purposes of charity law. colleCVelY they fonn the charitys board of trustees. The toard Indudes three members with slomas. one with a raversal, and two without. Trust•• Recrultrnant and Appolntment We contlnue to adopt a proactlve approach to maintaining a b08rd of TTUSte8s wlth identlfied skill sets, in order lo ensure we have access to the diverse range of cornpatancles and experience needed to effectiV81y oversee the Gharityls Opera0 and dev8lopm8nl. We began the year successfulty recruitlng new Trust88s, both with HR backgrounds, who have both corporate and tharity experience. At the year end. one Tnjstee Stepped down and we were actively T8crultlng for Iwo new board members - a Clinical Trustee, and sorneone with exper11se in Fundraising. New trustees have a slx-month InduGlion. Thls includes being 8ssigned an exlstlng trustee as a mentor. and spending tlmg with the management team to gain a sound understsndlng of the charitrfs work and strategic prlorities. Page 3
Colostomy UK Trustees. Report Employees This year brought some changes within our18am of paid employees, reflectlng both natural transitions and our ability to adapt to evolving needs. The year began with the well£arned retlrement of our longstanding Writer & Edltor. whose contrfbution over many years helped shape Colostomy UK'S voice and message. We were fortunate to welcorne a lalented 8ucGessor on a contract basis, who contlnues to bring fresh energy and creatlvlty to the role. At the stsrt of the year we appointed a new n)le. Communlty Llalson Lead, to improve and extend our Involvement wlth the Stoma communlty across the UK. We also saw ch8nges within our funthaising and marketing functions. Our Fundraising Executlve moved cm durtng the year and was su¢cessfully replaced, whlle our Marketlng Executive concluded their tlme with us at the end of the yeaT. In our support services team, one of our Support & Flnan¢e Cowordinators moved into a more finance-focused role, becomlng our new Flnance & Administration Co-ordlnator a role that str8ngthens our operatlonal foundation. We weknmed a new full-time Support Admlnlstrator parlway through the year, who brought enthuslasm and dedlcallon during their time with u5. even though thelr tenure was brief. Throughout these transltlons, the team has rernained commltted. resilient, and fooJsed on ensudng uninterrupted support for our communlty. We ended the year with a team of Iwelve (10.2 E), comprising sev8n full-time employees: Chief Executive, Marketing and Campaigns Manager, FundraSsing Manag8r, Fundraising Executive, Communlty Llaison Lead. and Volunteers & Support Cowordinator, and five part-time employees: Head of Support and Operations, Volunteers. Manager, Flnance & Admlnlstration Co-ordinator, Writer & Editor, and Finance Manager. The charity contlnues to allow for some remote and hybrSd working, to enable us to recrult and r8tain the best indlviduals for each position regardless of bcatlon or Ilexibilty needed,. however the majority of the tearn work from our offices In Wokingham. We (x)ntinue to work with an external HR Consultancy, WorkNest. Volunteers Volunleers have played a vitsl role in our support Serv8 slnce our foundation in 1967, providing p6er-tO-peer experienced-based advice to people at all stages of Ihelr stoma journey. We work hard to ensure they feel valued for the substantial conlribution they make to Colostomy UK and our beneficiaries, for whom they can literally be lifesavers. Our team of 60 volunteers, 59 of whom have or have had a sloma, remains key to all Ihat we are able to achleve, keeping lived experfence at the heart of all we do. Our volunteers Support our service delivery In a varlety of ways: Manning the helpline, Livechat and befriendSng services; the distribution of infomiatlon and support resources; moderating our private Facebook group; representing us at open days. support group meetings. other 6vents and in the medla; supporting our campeigning and advocacy work: sitting on th8 editorial board of fidirKJs magazine, where they contribute contenl. and provide quality control b8sed on Ihelr Iiv8d*xperience reviewing all of our support literature; and providlng offlce 8UPPOrt. Managemenl Committee Comprfsing the Chlef Executive, Chair of TNstees, Finance Trustee, and a long-standing volunteer, the commlttee meets rnonthly to OV8rsee the smooth runnlng of the charlty and act as a link betsveen the board of tnjstees and employees. Page 4
Colostomy UK Trustees. Report Strategy Committee The Strategy Committee. cornprlslng Chair, Chlef Executive. Secretary & Governance Tnjstee and strategy project leads rneets when needed to monitor the progress of streteglc objectiv88 and agree prlorltles and sperKling on strategy, within agreed budget constraints. Income G•nerationlFinanGe Commlttee In addition to monthly Intemal finance review meetings, the Income GeneratlonlFlnarKe Commlttee rneets bi-monthly to examine fundraised and earned income, together wlth expendlture. to manage cashllow and safeguard the long-temi viabilty of the Nganisation. The commlttee Is made up of our Finance Twstee, Secretary and Governance Trustee. Chief ExeGUtive. Flnance Manager, Marketing and Campaigns Manager, and Fundraislng Manager. OUR PURPOSE-WHY WE'RE HERE We exist to make e positive difference for anyone impacted by any klnd of stoma surgery. OURWORK-WHAT WE DO Founded In 1967. we becam8 a registered ch8rlty in 2006, and we malntain our original mission to this day: to support people with stomas and Ihose who care about them. There are now over 200,000 people living with a stoma in the UK who could benefit from the work that W8 do, as we.. . Provide practical and emotional support and advice whenever It's needed. Run projects that empower and build the confidence to take on fresh ohalleng8S. ' Are a voice on the issues that matter, campaigning and advocating for the rfghts of peopl8 wlth slomas. OUR VISION-WHERE WE'RE GOING We want to live in a world where havlng a stoma presents no obstacles or barriers and carries no stlgma. A worfd where people can: Get the right Infomiation and advlce, at the rlght tlme. at the rigm stage of thelr stoma journey. Have ac¢ess to the f8Gilities and resources they need when and where they need them. Llva their lives to the fullest wlthout fear of discrlmlnation or preJudlce. OUR VALUES At Colostomy UK the way we behave matters to us. In everything we do, we are guided by,our values: Support and empower Two thlngs matter more than 8nythlng else to Us: supporting people or about to have a stoma and empowering them to get the most out of life. We Continue lo seek new ways to do this, so we arenl Gomplacent. B81ng innovalive, creative, couragaous, and tenaclous Is In our DN Page 5
Colostomy UK Trustees. Report Knowledge We are stoma experts, having accumulated collective knovAedge since we were founded in 1967, 8rHI we add to this knowledge 8V8ry day. We know the many ways in which having a stoma can impact on life. We know the challenges, we know tho fears, know the concerns and the worries. We know the ups and th8 downs. We also have th8 know-how to help. reassure. and support. C¢)mpasslon We are compas81onate and caring. We know what Irs like to go through stoma surgery and what a slruggle it can be to get Ilfe back on Irack afterwards. We understand how even Small thlngs can have blg effect on wellbeing. We don't judge: we are patlent, respectful and understanding Ilsteners. Inclusivity The diseases, illnesses and Inluries that make sloma surg8ry necessary don't discriminate and nor do we. People from all walks of life. all cuttural and rellgious backgrounds, and all ages have stomas. and we are here for every single one of thern. For us, incknivlty Is also about understandlng thlngs from dlfferent points of view. Doing thls helps us to shape the support we offer, making sure Ihat we can respond in positive, meenlngful, and impactful ways to the many 8nd varfed needs of people with stornas. Togethemess Our strength Gomes from engaging wlth others, as we've been doing throughout our hislory. By working collaboratlvely with healthcare professionals, people with stomas, local and central govemmell( buslnesses, and other organlsatlons, we fulfil our purpose. ACTMTIES Although we are not a membershlp organisalion, we encourage people to reglster with us to receNe our monthty eNewsletters and fre8 quarterly issues of our award-winnlng Tldings magazine, now available as a digital fllpbook as well as in print. Thie number of p80ple registered witb us grew agaln Ihis year. to 25,610 (an inGrease of 4% on 2023). AJI of our support services continue to be available free of Gharge, accessible to all people with all types of abdominal stoma (colostomy, Ileostorny, urostomy), as well as th8ir friends. families and ¢arers. and he81thcare profes?ionals. Our range of seNiGes is deslgned lo be as Incluslv8 as possible, accommodating the myriad ways in which different Individuals choose to seek help. the varfed types of help they seek (advice. reassurance, informaticn), and the different stages on their stoma Joumey that they seek it (pre-op, Post-op. returning to work, through pregnancy or menopause, etc). Provision is made for those who prefer one-to-one contact (stoma helpline), those who wish to remakn anonwnous (live chat, digital resources), and those who are looking solely for inforrnatlon (Tldlngs m8gazlne and our literature library). Our onlinelvirtual offertngs continue to grow in popularity, particularly with younger generations. Services are delivered by the Offl employee team and volunleers. Colostomy UK's foundation in 1967 as a peer-lo-peer vislting service was Centred on th8 belref that experience-based support is of great benefit namely thal interaction wlth others who have gone through stoma surgery has signlficant positive impact on those new to havlng a stoma, beyond simply medical intervention - and thi5 belFef has since been bome out through sclentlfic res8arch {Taylor 2015)- This principle continues to be the underlwng philosophy of the charily to this day, and all of the volunteers who help to deliver our services have had, and recovered from. stcwna surgery. placing them in a unique position to empathise with and support others in need of first-hand experfence and advice. Page 6
Col¢)stomy UK Trustees. Report In 2024, we undertook our biggest survey of the stoma community lo date, sollclting Ihe oplnlons of almost 4,000 beneficieries and storna healthcare professlonals. The Comprehensive data we collecled has provided the foundations for our new organisational strategy for 2025-2027. and Informs Ihe delivery and developrnent of all of our services and resources on a dally basis. Support and empower Our 24thour stoma helpllnp contlnue5 to be a central plllar In the charitys servica offering, providing experience-based practlcal and emotional support to 4.202 callers In 2024. Contact corrtlnues to decline through thls channel as people find support through our other resourcas, particularly online, as well as In person at support groups. open days and sloma cllnlc8. However we recognlse tho importance of keeplng the helpline accessible to those who do need it, at any time. for any Issue, together wilh the stom8 care nurses and other healthcare professionals who also conlacl us on the helpline lo find the rrght support for their patients. Available 24 hours a day. our helpline volunteers devoted 5,50D hours to covering calls, and we would be unable to offer this service wilh(xrt Ihem. The h8lpline is also accesslble by ernail, wlth folloWP phone calls offered. We also prOded regular ongoing support to indfvlduals through our telephone befrlending Support servlce. whlch we hav8 maintained since il was launched during the Covid pandemic to address loneliness and isolalion among people with stomas. This tlme-intensive but valuable initiative Involves our Befriender volunteers proactlvely contacting Ihose feellng detached from soclety with phone calls on a regular b8SIS. The Colostomy UK websile continues to be a vital source of free informatlon for peop18 with stomas. family, friends, colagUeS and health Industry professionals, where they can access suprKJrt, download our literature tltles and find updates on our campalgnlng, advocacy and fundralslng. It also hosts our Livochat instant message fa¢S11ty, popular with anyone wanling to remain anonymous so they feel able to discuss more personal Issues. arKI with those who simply prefer this method of Communication. 304 people contscted us thls way over the ¢our8e of the year, 350A more Ihan In the prevlous year. Our moderaled prlvate Facebook support group is free to loln for anyone looking for support and guidance about life with a stoma, providlng a safe, confidentlal space for people to chat and support one another. We are told this can help io reduce the Isolatlon many people wlth stomas feel, Ilving with hidden and often poorly understood conditions. Members also share hints and tips for resolving praclical stoma management issues. Membershlp grew by another 50/¢* thls year, up to 11,903, evidencing the trends we see in how people are increaslngly seeking support and guidanc8 onlln& We attended 60 open days and everrt8 throughoul 2024, lo spread awareness of Colostomy UK and tha support we offer (up from 52 events In 2023). Thes8 Include open days organlsed by industry, support groups and stom8 care departments at ho8Pitals. Our volunteers and employee leam all reiterated the importance of our representation at these events and the benefll 11 gives to someone pre- and post-surgery as well as those who have had Ihelr stomals for 8 numb&r of years. The 144 stoma support groups across the UK continued to meet either In person or through vlrtual meetings, with Colostomy UK provlding 8UPPOrt. by assisting those IoDking to set up a new group (four in 2024, in Manchester. ROss-wYe, Castlepolnt and the New Forest) and by attending maetings lo Share our work and knowledge (six In 2024). Our mlsslon includes empowering pegpk wlth stomas to fulfil their polentlal and. as part of Ihts rernit, we Nn a series of activrties to help individuals retum to the actlvltles they had previously enjoyed, and give thern the confidence to take LP fresh challenges after Stoma surgery. Page 7
Colostomy UK Trustees. Report Running since 2016, our Active Ostomates programme gives people the sp8clflc support and encouragement they mighl need to tske up or retum to sports, hobbies and other Interests after surgery. People are often, for example, unsure what physical exerGise is 5af8 when they have a stoma and wg work with them to addres5 these issues. This year 1.390 people attended a totsl of 117 Active Ostomates classes, including Yoga, Chair Yoga, Mindfulness and Meditation. Pilates. and swimming sesslons, which wgre organised in Gollaboration with stoma support groups across the UK. All are accessible free of charge. and the sessions are also proven to help address the social isolatlon that a lot of individuals WFth stomas are experiencing. Our Active Ostomates resources also include up-lcfvdate. free. easy-to-access information, designed to give people the confidence to get active. In addltlon to supportlng our group activities, the Active Ostomates." Sport and fitness after stoma surgery booklet indudes a range of medically approved exercises that can be done alone. Knowledgè The provision of high-quality infomiation and advice Ilterature has been a central element of our support offerlng since the charitys earliest days - all our published information is peer-reviewed by people living wilh stcmas, and all medical content is erther sourced from or reviewed by healthcare professionals. Our current library covers over 20 topics, and all our booklels are availabl8 free of charge, bolh in paper format and as fllpbook downloads from our webslte. Demand remain8 hlgh - we distributed almost 20,000 hard coples of our various titles in response to requests from individuals in 2024, with a further 17,813 to Clinicians in colorectal and stoma departments, unequivocally demonstrallng their tremendous value as an Importanl resource for patients. We also share our expert knowledge through our 'Caring for a person with a stoma, workshops. which have been running since 2015. In 2024 we ran 12 courses in totsl. Dellvered by a stoma care nurse. Ihey provlde professlonal social care staff, local aulhority reablement teams. and famlly members with practical advice and guldance on how to care for someone with a slcma. In a two-hour sesslon. the workshop covers topics such as practical stoma rnanagement; a guide to dlfferent stoma appliances; understanding the common concems of people with stomas; the support available from stoma care nurses. the psychologlcal Issues connected with having a stoma; &nd caring for someone with a stoma who also has dementia. By educalSng carers on the physical and emotional needs of people with stomas. the workshops aim to improve the quality of lifa of those with stomas who need regular support. Colostomy UICS free support magazlne, Tidings. has been a feature of the 51oma world for more than decades, shared wth neady 20,000 subscrfbers four times a year. Content comprises a mix of charity news, readers, letters and emails, artides fri)m healthcare professlonals. and 'Real Lives, slories - the latter two are partlcularly valued by subscribers. The magazine's 'Oear Nurse, feature addresses common (and sometimes less Gommon) stoma-related Issues, and we alm to include many of the nèeds repDrted by callers lo the charitrfs helpline and members of our private Facebook Support Group. 'Real lives. stories offer a fonn of emotional support - reading aboLrt the experiences of others can help to ease the sense of loneliness that many people testify lo fe8llng when they have a stoma, and helps engender a sense of belanging to a wider community. The stories also explore a whole range of different themes and Issues. including eVehIng from the impact of having a stoma on mental wellbeing. to more practical Concerns, suth as retuming to work after surgery, or considerations when travellirvJ. Thus, as well as providing ernolional supporL there is an empowerlng element embedded in many of the stories too. Page 8
Colostomy UK Trustees. Report The editorial team comprises our WriterEditor, supported by other employees and volunleers who offer content ideas, write artlcles, and bring proof-reading skills amongst other actlvlties. In addltlon lo providing valuable support for our beneficiaries. Ihe magazine also provides the charity with a source of income. generdting advertising revenue totalling £91.855 thls year, and prompting a flurry of chequ8s after each edition is published, totalling £15.003 over the course of the year. Compassion People with stomas still face discrimlnatlon and prejudice on a regular basis, simply because of ignorance in wider society about hidden condltions, and their needs being poorly unéerslood - for example. public places that lack acGessible toll ets can become 'no go, areas. We demonstrate our ommitment to acling Mith compassion through our campaigning which relates directly to our vision: "We want hidden conditions to be understood and accepted by all" Part of our remit is to raise awareness and campaign for change in how stomas are understood and vIev1 among the wider public, with the aim of improving how people with sloi-nas are ireaied and Iped in thelr daily lives. For example. feeling confident in using accessible toilets without being challenged, or passing through airport security wlthout issue. Our Stoma Aware campaTgn seeks to address public ignorance about stomas In kn key way5', Firstly, by raising awareness about sloma5 and the needs of those who have them (e.g,, through social media)", and secondly, through working direcuy with buslnesses and organisations, lourist attractions. sportlng venues, atrports etc, to help them to make their facllltles 'stoma friendlY. as well as providing their customer-faGing staff with stoma training. W8 are dellghted that 51 organisations became Stoma Friendly in 2024 by making simple upgrades to their facllltles and signage. Our annual 'Stoma Aware Day, is hekl on the first Saturday in October. to coincide with World Ostomy Day. We use thTS as a rallying Call, enuraging people Ilvlng th stomas, and the organisatlons they are involved with, to reach out and raise awareness of Ilfe wllh a stoma, primarily Ihrough social media. Thanks to our supporters, castles, bridges, Town Halls and more public buildings and monuments were lit up In purple. while k)cal counclls, devolved governménts. h(sehold names, and major corporate and transport bodies showed their 5UPPOrt through thelr various communication platfoms. Through nalional and lo1 televlslon, Tadio, onllne and prlnt media we were able to reach millions of households, and Ihree of our youngest supporters. Jesslca. Jack and Hunter, whose stories of bravery in overcoming the challenges life has thrown at them. helped to generate the positlve coverage that rilled TV screens and the media In October. Our Stoma Aware Training is a bespoke and essential resource for organisation8 committed to fostering truly inclusive and supportive envlronments. Tailored lo each audience, it raises awareness of the praGtIGal realities and emotional impact ol living with a stom8 - something Ihat is often hidden but profoundy affects many people. The training Is particularly valuable for those in customer-facyng roles or HR, where staff may need to support colleagues returnlng to work after stoma surgery or Inleract with customer5 Iwing wtth a storna. We offer practical advice on what a stoma is, what raasonable adjustments may be needed. and how to ensure dignlty. discrelion and understanding are prioritised at every step. From advising on stoma friendly toilets. to supporting confidence at work, our sessions help organisations move beyond compliance lo genuine empalhy. Thls year, were proud to deliver tralning to a range of organisations, including leading names in avlation and retail such as John Lewis and Marks & Spencer demonstrating a growing recognition thal compassionate. Informed support is not just good practice. bul vital to the wellbeing of employees and the people they seNe. Page 9
Colostomy UK Trustees. Report Inclusivty At Colostomy UK. we lIeve that every indlvidual deserves to be understood, ac¢epted. and supported to reach Ihelr full ttentI£l. Our commitment to equity, diversity and Inclusion (EDI) Is embedded In our core values and guldes the way we work across the organisation. We know that a one-slze-fltS•all approach is not enough, and we are tsking a thoughtful, phased approach to embeddlng EDI into everything we do. We are developing a dedicated EDI strategy that draws on Inslghl and involvement from across the diarity, ensuring our dlraction is shaped by those closest to the communities we serve. This includes forging meaningful partnerships to help us reach and engage with more diverse audlences, and creating spaces where everyone feels safe. respeGted and able to share their experiences. Our goal Is for all people affected by stomas to feel that Colostomy UK Is for thetn - offering support that is accessible. relevant, and free of judgment or barriers. Through the future work of our EDI group. we will activety Identify any gaps in our seNlce, communicatlon, and outreach so we can improve how we listen. speak, and respond. Whether that means using dlfferent languages, adapting our tone. or exploring new channels. we are commltted to arnIng and evolving so that no one feels left behlnd. Our incluslve Rugby League Team, Team Colostomy UK. formed in 2018. continues lo challenge perceptlons of what can be achieved after stoma surgery. The orlginal team is made up of men and women 1Svlng with all types of stomas and bowel conditions, supported by friends and family. The njles of Ngby league are adapled when relevant to allow anyone to partlclpate. regardless of ability, experience, or gender, so those playing full<onlaci Tugby league can do so alongslde those who prefer to play touch rugby. This year, we were excited to Introdu new wheelchalr tearn to complèment and enhance the existing Physlcal Disabnliy Rugby League {PDRL) team. Wheelchak rugby league Is the most indusive sport of all, as It's not solety a dlsability sport- nofvdisabled people are welcome to Join. The teams participated in a tolal of 13 rtureS up and down Ihe county durfng the year. generating publicrty, raising awareness and funding as they went. It was a groundbreakrig season during whlch our Wheelchair team made Its debut in May and quickly bultt up a reput8tlon as a lalented and fun team to play agalnsl. Our PDRL team started the year winning agalnst our old fiiends. Leeds Rhinos, and in June beat Ihe Wales national PDRL team. We also fielded four teams for the first time at our 'Big Day OUY wilh Sheffield Eagles in July, and played rn front of over 3,500 people before Wldnes Viklngs played Toulouse. We were dellghted lo secure funding from Sport England to purchase our own wheelchair8 for the 2025 season and, as ever, we remain most grateful to the team's 2024 sponsors Securicare, Opus Stoma Care. Welland Medlcal, Coloplast. Stocare, our amazlng players and supporter network, and to the Rugby Football League and its member dubs. Togethernes$ In addition to provlding direct services people wlth stomas. we also seek to improve Iheir lives by partnering with a range of organisations and influential indlviduals in order to ra5se public awareness of stomas and the needs of those who Ilve with them, brlng about positlve change to the public built environment by making It stoma friendly. and ensure the volce of people with stomas is heard in issues that are of vwtal concem to them.. for example. the provision of appropTiale facililies, and the supply of medical products. Page 10
Colostomy UK Trustees. Report We have seen the benetits of collaboration Sin our foundation and Continue to seek out and maximise on opportunities to work wilh individuals and organisations who Gan enhance both our and Iheir impact, in order lo provide the best possible outcomes ft)r our bpneficiaries for example. ensuring govemment, NHS and industy ell have the information they need from people with lfved experience, In order to be able lo act to best effeGL Our long-standlng participation in forums such as the Scottish Stoma FDrum allows us lo focu8 on more equitable care across all reglons, and represent the voice of people with stomas In informing key initiatives and activities lo improve stoma care. On such forums we work alongsidè patient groups. healthGare professionals and industry bodles, as well as NSS. NHS National Procurement and the Scoltish Government. We are also on Ihe Patients Induslry Professionals forum. addressing the Issues and challenges in stoma and continence care. We supped the Department for Health and Social Care {DHSC) in their recent review of Part IX of the Drug Tarlff, updating it to ensure patients receive the right product at the right pri and through the right places (part of their Medical Technology Strategy). The DHSC sought feedback from patl8nts, industry and clinical stakeholders on th8 proposed changes, and we were able to assist by framing calls for evidence in the areas of waste and potential confllcts of inlerest in the prescribing of stoma woducts, as well as by representing the vSews of the stoma community. As part of the revlew, Ihe Nallonal Institute for Clinlcal Excellence (NICE} wer8 asked to assess price variations in one-pieGe closed colostomy bags. to Infomi commlsslonlng and procurement decisions. We supported this project from the outsel, Identlfying potentlal stake holders, framlng the scopa of the proje, and recruiting members of the project committee. We also submitted evldence for the Extemal Assessment Group report. Our work with NICE has also brought about a stronger focus on addressing le8kage issues, and we are now working with the DHSC towards eslabllshlng equty care pathways across Ihe UK. Our Chief Executive Is a member of the Civil Avlatlon Authority Access to Trevel panel working wlth the Department for Transport, and our organlsational membershlp of accessiblllty forums at UK alrports remains of great value, allowing us to advlse and Inlluence such things as standard operatlng procedures in security, and th8 training of customer-facing staff so they are equipped to deal sensiuvely wlth ostomates and others with hi(Jd8n corKlitions to improve their travel experience. Our relallonships with stoma care nurses. both through Ihe Association of Sloma Care Nurses and on an individual hospital basis, remain of paramount importance to us. helping to ensure that patienis are aware of the support that we offer by the time they are discharged. Our new Community Liaison Lead is also building more relationships across the UK and we are attendlng more stoma support group meetings and hospital open day5 to offer guidanGe and advice. and promoting the sen4ices which are available lo patients through us. We Ixjnlinue to support medical research by sharing project Information with our contacts, and retaining our membership of the steering group at Keele University exploring how young people can be helped to manage and reduce stress after stoma surgery. We are also supportlng a PhD project expk)rfng the health-related stlgma for individuals who have a colDStomy or ileostomy, as well as attendlng relevanl conferences to strengthen our network of healthcare professionals from a wide range of dIscpI1nes, including the Association of Stoma Care Nurses. (ASCN) annual evert the Occupational Therapy Show, Best Practice, and Naidex (Europe's flagship 8vent for the disability cornmunity). Page11
Colostomy UK Trustees. Report ENGAGEMENT Our webslte was viewed a total of 494,957 Ilmes over the course of the year, by 194.000 new u8ers. The five most popular pages were those cwing.. Stoma Blockages, Rectal Dlscharge. What Is A Stoma? Inforrnation, and Information A-Z. Soclal media continues to be a vitsl and growing arena for us to reach and support the stoma community, as we15 a5 for raising awareness about stomas among the wider public. and for fundraising. Our reach this year has been unprecedented. growing across all plafforms once again and wilh the biggest Increase again occuning on Linked In. which grew by almost half as much again, as we engaged with more heatth industry professionals and corporate contacts: . Twitter followers 6.221 (11'k increase) Facebook followers 12.531 (14'A increase) Instagram followers 6.016 {28Yo increase) Llnkedln followers 1.791 (48U/o increase) Thls tremendous growth has no doubt been stlmulated by wldespread media coverage of Colostomy UK throughout the year, relating in particular to high-profile projeGts.' We were delighled to have spurred M&S Into action in bringing the needs of people with stomas to the high street for the flrst time, and consulted on the development of thelr new attractive and affordable range of women's stoma knickers. This not only meets the daily need8 of so many indlviduals, but also generated ridespread publicity through mainstream media, including BBC Breakfast, The Telegraph and Marfe Clalre. and extended our reach to millions. We also advised Coronatlon Street on a sto1n8 in lch a major chardcter underwent storna surgery- we were s81ected by ITV as we are recognised as the UK'S leading sloma experts. and our support ensured the storyline was empowerlng and compassionate, leading to an authentic representatlon of living wlth a stoma. Thls again resulted in extensive reach through media publicity and soclal medla attention. Such awaren88s of stomas, and the impact a stoma can h8ve on r8gular life, Is Invaluable. It builds understsnding of the needs of those wlth stomas among the general public, reduces stigma and obstacles, and ensures Individuals are *11 supported as they adjust to a new way of life. PLANS FOR THE FUTURE Our 2025-2027 strategy, shaped by need, ains to address challenges faced by individuals living with stomas. as highlighted In our 2024 Beneficiary Survey. We have set out six key objectives. éach with specific goals and actionable steps to irnprove quality of life. healthcare access, and support systarns for people with a stoma. Our goals a. 1. Prioritise Mental and Physical Wellbeing Goal: Reduce Ihe percentage of individuals reporting worsened menlal (currently 34Yo) and physical health <currenlly 330/0 Actlons: • Expand access to tailored mental health counselling sarvices. Set up virtual and In-person peer support groups. . Dwielop workshops focuslny on di8t. exercise, and confidenc&building. Page 12
Colostomy UK Trustees. Report 2. Tackle Practlcal Stoma Management Issues Goal: Reduce prevalence of Issues like leakage (53%), pancaking (48%), skin irritation (44%), and ballooning {390/0). A¢tion6: . Develop troubleshooting guides Sn print and digital formats. . Host webinars featuring stoma care nurses and product speclalists. . Advocate for broader access to stoma c8re produ¢As through discussions wlth DHSC and NICE. 3. Empower Patlents Through Cholce and Education Goal: Increase patlent involvement In product (69°A) and dlspenser choice {46V.). Actlons: . Launch an awareness campaign abr)ut pallent rlghts. Produce educational materials outlinlng avallable options. . Collaborate with NHS to establish transpanI polides ensuring patient cholce. 4. Enhance Access to Spe¢lalist Care Goal.. Ensure all stoma patients are offered an annual review with a Stoma Nurse Specialist. Acuons: . Lobby NHS and policymakers lo mandate annual reviews. Partner with healthcare provlders to establish revlew clinics. Launch a campalgn encouraglng patlents to request annual revi8WS. S. Strengthen Support for Famlll•s and Carers Goal: Enhance support system8 for carers and famlty members, currently underr8presented In the survey (24/0 of respondents). Actlons: . Develop tallorod rasource8 and programs for carers and famlltes. Organise family-incluslve workshops and support sessions. . Increase survey reach to gathar more data on carers, needs. 6. InfluenG8 Pollcy and Advocate for Batter Sorvlces Goal= Guarantee timely access to essentlal resources and facllftles for Indrviduals Ilving wlth stomas. Actlons: Launch survey results 8t a parliamentsry evenL . Present a policy paper based on survey findings lo govemrnent offlclals. . Advocate for enhanced publlc toilet and changing facilities. Form alliances with other health charities for lobbying efforts. Pa9e 13
Colostomy UK Trustoes. Report FINANCIAL REVIEW Income col0slcY UK has a diverse range of incorne streams, with our work funded by a mExture of individual support (gUlar and one-off donationg, fundraisers and legacies), companles and charlt8ble tn18ts. and trading actlvlties. In our annual 'Step Up For Stomas. fundralslng campaign thls year we challenged our supporters to 'Do 42. fundraislng for an activity based around the number 42 to reftect the fact that every 42 minutes somebody turns to Colostomy UK for support. In the week-long campaign, 30 participants raised r)ver £13.000- a phenomenal achievement. Our total income for the year w8s £597,621 (2023." £732,948) comprising.. . Don8tlons and Legacies £310.834 (2023.. £380,030) Income from Ch8ritable Activltles £251,745 (2023". £323,350) . Trading income £28.903 (2023: £22,981) Investment income £6,139 (2023,. £6,587) Expenditure We spent £802,017 (2023.. £682,177> to help Improve the lives of people wlth stomag. Reserves Policy and Golng Concem The Tru8lees hold restriGted reserves of £21.326. Unreslrlctsd reserves include designated funds totalling £307,887 and free reserves of £105,452. The deslgnated funds Include £150,000 held in a Risk Reserve Fund, to meet charltable Gommltments and expenditure liabillties in case of closure, and £149,349 allocatod to the strategic development of the charity. as embark on our flve-y8ar plan for growth. The Trustees review the reserves policy annually. In the context of exlemal economic factors as well as internal development, and have agreed to malntaln reserves at a level to meet the organisation's charitable responsibllltles and operatlng costs for 3 months in the event of any flnanclal diswptlon, andlor risk of closure. Thls will mitlgate diffKultles caused by Internal or extemal factors - such as the fundraising landscape, empk)yee vacancies, delays In paent of trading Income, or natSonal financlal crlses- and allow for the pursuit of emergentty funds should the ne8d arise. The Trustees have revlewed the Cbrcumslances of the Charity and Consider that adequate resources contlnue lo be availab18 to fund its activities for the foreseeabla future. The Trustees are of Ihe view that the charity Is 8 going concem. Page 14
Colostomy UK Trustees. Report Impairnient Revlew Pollcy Each year the Trustees physically review the a8S8ts of the Charity to consider whether there are any indicators of permanent impairmenl. If any impairment is found, the value of Ihe impalrment is taken to the Ststernent of Financial Activities in the year. Management of Risk At Colostomy UK, our priority Is ensuring Ihat people fving wlth a stoma can access the supporL information. and community they need when Ihey need it most. To protect this vital VIrk. the Trustees regularly assess potential risks and lake proactive steps to ensure the charity remains resilienL effective. and sustainable. Key areas of focus include: Sustalnable funding to protect core services: Many of our essential services induding our helpline, peer support, information resources. and advocacy work - have been supported by legacy Income. While we are incredlbty grateful for this generosity. we recognise the need to reduce reliance on this unpredlctable fundlng stream. That's why we have reviewed an(1 begun implementing a broader income generation strategy. In the meantime, reserves are in place to ensure continuity of support for the people who depend on us. Maintainin9 the expertlse behlnd our servlces: Our staff play a crucial rol8 in d81ivering infonned, mpassionate, and specialist support. We acknowledge thal losing key team members could Impact service contlnuity. To reduce this risk, we're workSng to strengthèn Internal syst8ms and ensure that vltal knowledge is shared and safeguarded so that people livlng with a stoma ahNays receive the guldance they deserve. Prote¢tlng digital access and trust: Many Indlvhguals and familles find us onlln8 - whether through our website, social media, or digital resources. We are committed to maintalning the securfty and reliablllty of these platforms to ensure peopl8 can access trustworthy information and reach out for support in a safe and welcoming environment. To prolect the future of our senilcas, the Twstees Closely monitor financial performance and cashflow throughout the year. This ensures we hold suffident funds to meot current needs. plan for the future, and keep delivering Ilfe-enh8ncing support to the storna community wlthout interruption. Statemont of trustees, responsiblllties The twstees (who are also the directors of Colostomy UK for the purposes of company law) are responsible for preparing the trustees, report and the financial statements in accordance with applicable law and United Klngdom Accounting Standards (United Kingdom Generally AcpIe Accountlng Practice), including FRS 102 'The FinancAal Reporting Standard applicable in the UK and Republic of Ireland" The report and accounts have been prepared in accordance wilh provisions in the Companies Act 2006 relating to small companies. Company law requires the trustees to prepare financial statem8nts for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they glve a true and fair view of the state of affairs of the charitable company and of the 5ncoming resources and application of resources. induding its income and expenditure, of the charitable company ft>r that period. In preparing these financial statements. the trustees are required lo: select suitable accounting policie5 and apply them conslstently. observe the methods and prinoples in the Charitles SORP; make judgements and estimates that are reasonable and prudent; stste whether appllcable accounting slandards, comprising FRS 102 have been followed, subjeGt to any material departures disclosed and explalned In the financial statements; and Page 15
Colostomy UK Trustees, Report prep8re th8 financial stalements on the going concem basis unless it is Inappropriate to prewme that the charftable comp8ny will continue in business. The trustees respon51ble for keeping proper accounttng records that can disclose wlth reasLinable accuracy at any time the financial poslllon of th8 charttabla company and enable them to ensure that the financial statements Gomply wilh the Companies Act 2DOS. They are also responslbl& for safeguarding the assets of the charilable company and hence for taklng reasonable steps far the prevention and detection of fraud and other Iegularities. Dl4c106ure of InfoTmatlon to audltor Each twst88 h8S taken steps that thay ought to have taken 8s a trustee In order to make themsefves aware of any relevant audlt information and to estatllsh that the tharity's audilar 16 aware of that infomiation. The trustee5 confim that there is no relevant informatlon that they know of and of which they know the auditor is unaware. Small companles provlslon statement This r8PQrt has been prep8red in accordance wilh the small CDmpanles reglme und8r the Cornpanles Act 200& The annual report w83 approved by the iruslees of Ihe tharity on Q.4 behalf ty.. cL%*nd signed on Its Laing Chairman and tru ee Page 16
Colostomy UK Independent Examlnerfs Report to the truslees of Colostomy UK (Ihe Company) I report to the charity trustees on my examlnation of the accounts of the Company for Ihe year ended 31 December 2024. Responslbllltles and basls of report As the charity5 trustees of the Company {and also its directors for the purposes of company law) you are responsible for the prèparation of the accounts in accordan with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself th31 the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are ellglble for independent examination, I report in respect of my examlnalion of your charity's accounts as carried out under seclion 145 of the Charities Act 2011 ('the 2011 Acf). In Garrying out my examinatlon I have followed the Directions given by the Charity Commission under section 145{5>{b) of the 2011 Act. Independent examiner's statement Slnce the Company's gross income exceedod £250.000 your examiner mu81 be a member of a body Ilsted in sectron 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of ICAEW. which is one of the lisled bodies. I have completed my examlnallon. I confirni that no matters have come to my attentlon in conneGtion wilh the examination givlng me caus& to believe". 1. accounting records were not kept In respect of Colostomy UK as requSred by section 386 of the 2006 Act", or 2. the accounts do not accord with those records". c 3. Ihe accounts do not comply with the accounting tequlrernents of sectlon 396 of the 2006 Acl other than any r8quirement thal the accounts glve a 'true and fair vlew, which is not a matter consldered as part of an independent examination; or 4. the accounts have not been prepared in accordance wrth the methods and ptlnclples of the Statemenl of Recornmended Practice for accounting and reporting by charities [applicable to charities preparing thelr accounts in accord8nce with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concems and have come aGross no other matters in connection wllh the eXamInat)n to which attention should be drawn in this report in order to enale a proper understanding of Ihe accounts to be reached. Catherine Williams FCA DChA Independent Examiner Weslojtts (SW) LLP 47 Boutport street Bamstaple Devon EX3118Q Page 17
Colostomy UK Statement of Financlal Actlvities for the Year Ended 31 December 2024 (Includlng Incom6 and Expanditure Account and Statement of Total Recognised Gains and Losses) Unrestrlcted funds Restrfcted funds Totsl 2024 Total 2023 Note Income and Endowments from: Donallons and legacAes Charitable activities Other trading aclivilies Investment income 295,149 250.145 28,903 6.139 15,685 1.600 310,834 251,745 28.903 6,139 380.030 323,350 22.981 6.587 Total income 580.336 17.285 597.621 732.948 Expendlture on.. Ralsing funds Charitable actrvities (20.093) (141.180 (761.273) 180,937 (20.093) (781.924 (14,807) 667.370 (40.744) 40.744 Total expenditure Net (expenditure)Ilncome Net movement in funds {802,017) 204,396 682,177 (23,459) 50,771 (180.937) (23.459) {204,396) 50,771 Reconciliatlon of funds Total funds brought forw8rd Total fvnds carried forward 21 594,276 44,785 639,061 588,290 639,061 413,339 21.326 434,665 All of the chaiity's activities derive from continuing 0ratiOnS during the above two periods. The funds breakdown for 2023 Is shown in note 21. The notes on pages 2110 35 form an integral part of these financial statements. Page 18
Colostomy UK {Reglstratlon number: 05623273) Balanco Sheet as at 31 Decernber 2024 2023 Fed asoets Inlangible assets Tanglble assets 14 15 2,161 6.377 2.901 8.319 11220 Current assets DeblorB Cash al bank and in harKI 17 18 128.630 347.666 476,296 (50.169 101836 574.651 678.487 Credltors: knoiints falllng due vlllhln ong y•W Net cwrenl assets Net assets 19 426,127 434,665 627.B41 639.061 Funds of the charlty: Rostricted In¢om? fund¥ Restrlcted fund Unre8tr1eted Incom• fvnd8 Unreslrf¢ fvnds Total lund5 21,326 44.785 413.339 21 434.665 639,081 For the financlal y&ar ending 31 December 2024 the chartty was entitled to from audft under Section 477 of the Companies Act 2006 relallng to small mpanies. The members have not required Ihe ¢harlty to obtaln an audit of tts ac(¥Junts for Ihe year in question in aco)rd8nce th section 476- and The direclors adfflowledge thelr responsibillties for MplyIng wilh rUIrements of the kt respect to accounting rerS and the preparatlon of accounls. These finandal Statements have been prepar8d In accord8n¢e with the speclal provislons rel8llng to comp8nle8 subJeGI to Ihe small (x)mpanies regime wlthln Part 15 of the Companies Act 2006. The fin8ncSal 31atem8nls on pages 18 10 35 were approved by the trustees, end for18sue Bnd slgned on their behaty. Laing Chalrperson 8nd rnstee The tt5 on pages 21 to 35 fonn an Integral part Of th98• fmanclal 3latemeits. Pag6 19
Colostomy UK
Statement of Cash Flows for the Year Ended 31 December 2024
2024
2023
Note
Cash flows from operating actlvltles
Net cash (expendiiure)lin¢ome
Adjustments to cash flows from non
Colostomy UK Notes to the Flnanclal Statements for the Year Ended 31 December 2024 1 Charity status The charity is limited by guarantee, Incorporated in England and Wales. and consequently does not have share capital. Each of the members is liable lo Contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidalion. The address of its registered office is: 100 Befkshire Place Wharfedale Road Wlnnersh Wokingham RG415RD 2 kcounting pollcies Surnmary of slgniflcant aGcountlng policies and key aGGountlng estlmatss The prfncipal accounting policies applied in the preparation of these f nancial Staternents are set out below. These pollcl88 have been consistently applied to all the years presented, unless otherwise stated. Statement of compllance The financial statements have been prepared In accordance wrth Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charfties preparing their accounts in accordance with Ihe Financlal Reporting Stsndard appliGabJe In the UK and Republlc of Ireland (FRS 102)} (Issued In October 2019) - (Ch8ritie8 SORP (FRS 102)), the Financial Reportlng Standard applicable in the UK and Republlc of Ireland (FRS 102) and Ihe Companles Act 2006. Basls of preparatlon Colostomy UK meets Ihe definitlon of a public benefit entity under FRS 102. Assets and liabilities are initially reGognised al hislorical cost or Iransaction value unless otherwise slated in the relevant accounting policy notes. The financial ststements are prepared in sterling which is the functional curren.cy of the charity. Going concern The trustees consider that there are no material uncertainties abDUt the charitvs ability to continue as a going concem nor any significant areas of uncertainty that affect the carrylng value of assets held by the charlty. Income and endowments All income is lgcognised once the charity has entitlement to the income. It Is probable that the income wlll be received and the amount of the income reGeivabl8 can be measured reliably. Page 21
Colostomy UK Notes to the Financial Statements for tho Year Ended 31 December 2024 Donations and legaclgs DDnalions are recogni88d when the ¢harity has been notified in wrltlng of both the amount and settlement date. In Iha event that a donatlon is subject to condltions that require a level of P8rfomiance by the charlty before the Charity Is entftled lo the funds, the incorne Is deferred and not recognlsed until either those condltlons are fully meL or the fulfilment of those conditlons Is whoHy wlthln th8 control of the charity and rt is probable that these condStSons will be fulfilled in the reporting perfod. Legacy glfts are recognised on a case by case basis followlng the grant of probate when the admlnlstr8torlexecutor for the estate has communlcated In writing bolh the amount and setllement date. In th8 event that the gift is In the fonn of an asset othar than cash or B financial asset traded on a recognised stock exchange, recognition is su4.ect to the value of the gift being reliably measurable wlth a degree of reasonable accuracy and the title to the asset havlng been transferred to the charity. Grants receivable Gr2nts are reGcgnlsed en the charty has an entitlement to Ihe funds and any condttlcns linked to the grants have been met. Where performance conditions are attached ID the grant and are yet to be met. tha Income Is recognised as a Itabillty aThJ induded on the balance sheet as deferred income to be released. Deferred Income Deferred income repres8nts amounts received for future periods and is released to IrornIng resources in the perfod for which, It has been recelved. Such Income is only deferred when: - The donor SpeCleS that the grarbt or donation must onty be used in future accounllng periods", or The donor has imp.osed condltions which must be met befor8 the oharity h88 uncondltional entittement. Expendlture All expenditur8 is recognised onc8 there Is a l&gal or constructive obligation to that expendlture. it Is probable settl8ment is r8quired and the amount can be measured reliably. All costs are allocated to the appliGabl8 expendrturè heading that aggregate similar costs to that category. Where costs cannot be directly attrlbuled to particular headings they hav8 been allocated on a basis consistent with the use of resources, wlth céntral staff costs allocated on Ihe basis of time Spent. and depreciation charges allocaled on the portlon of thè asset's use. Other support costs are allocated based on the spread of stsff costs. Raising funds These are costs incurred in attracting voluntary income, the management of investments and those incurred In trading actlvities that raise funds. Charltabl• acllvlties Charftable expenditure comprlses ltrnse costs incurred by the charity In the delivery of its activltles and services for its ben8flclaries. It includes both costs thal can be allocated directly to Such actlvltKgS and those costs of 8n indirect nature necessary to support them. Page 22
Colostomy UK Notes to the Financlal Statements for thé Year Ended 31 December 2024 Support costs Support costs Include cenlral functions and have b8en allocated to actlvity CDSt categories on a basis consistent wlth the use Of resour$, for example, allocating property costs by floor areas. or per capita. staff costs by the time spent and other costs by their usage. Intangible asséts Intangible assets are stated in the Balan Sheet at cost less accumulated amortlsatlon and impaimient. They ar8 amortised on a straight line basis over their estimated useful lives. Tangible fixed a55ets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impaimient losses. Amortisatlon Amortisation 18 provided on intanglble fixed assets so as to write off the cost, less any estimated residual value. over their expected useful economic life as follows: Asset class Computer software Amortisation method and rate 1 OQA straight Ilne Depreclatlon Depreciation is provided on tsngible fixed assets so as to wrlte off the cost Dr valuatlon, less any estimated residual value, over their expected useful economrc Ilfe as follows: Assel class Pl8fbt and machinery Compuier equipment Equipment DepreGlatlon method and rate 250A straight Ilne 200/0 Straight Ilne 20% straight Ilne Cash and cash equivalents Cash and cash equivalents comprlse cash on hand and call deposits, and other short-lem highly liquid investments that are readily convertible to a known amount of cash and are subjecl to an insignrficanl risk of change in value. Fund structure Unrestricted income funds are general fund5 that are available for use at the trustees disctetron in furtherance of the objectives of the charity. Designated funds are unrestrlcted funds eamiarked by Ihe trustees for a specific purpose. Restricted income funds are those donated for use in a partlcular area or for spectfic purposes. the use of whiGh is restricted to that area or purpose. Pagg 23
Colostomy UK Notes to the Flnanelal Statements for the Year Ended 31 December 2024 Penslons and other post retirement obligations Contrlbutlons to d8fin8d contribution plans are recognised as an expense In the period in which the related servlce Is provided. Prepaid contrlbution$ are recognised as an asset to the extent that the prepanent wlll lead to a reduction In future payments or a cash refund. When contributions are not expected lo be s8tt1ed wholly within 12 months of the end of the reportirKJ date in whlch the 8mployees render the re18ted service. the liability is measured on a dlscounted present value basis. The unwinding of the dIScjnI is regnISed as an expense In the perlod in which it arises. Flnanclal Instruments Classificatlon Flnancial assets and financial Ilabiliti8s are recognised when the Charity become8 a party to the contraclual provisions of the instrument. Financial liabilities and aqulty Instruments are classified according to the substance of th8 contractual arrangements entered into. An equity instrument is any contract thal evidences a residual interest in the assets of the charity after deducting all of Its Ilabslities. Remgnidon and measurement All financlal assets and liabilities ar8 Initially measured at transactlon prtce (including transacn costs}, except for those financial assels classified as at fair value through proffit or loss, whlch are initially measured at falr value (which is normally the transaction price excluding transactlon costs). unless the arrangernent constitutes a financing transaction. If an arrangement constitLrte5 a financing transaction. the financial asset or financial liability is measured at the present value of the future pa>ments discounted at a market rat8 of interest for a similar debt instrument. Flnancial assets and liabiltties are only offset in the statement of financial position when, and only when there exlsts a legalw enforceable rlght to set off Ihe recognlsed amounts and the charity intends either to Settle on a net basis, or to reallse thè assel and settle the liability simultaneously. Flnancial assets are derecognised when and only when a) the contractual rights to the cash flows from the flnancial asset expSre or are settled, b) the charlty transfers to another paty 8ubstsntially all of the risks and rewards of ownershlp of the financial asset. or c) the charity, despite having retained some, but not all, signlficanl risks and rewards of ownership. has transferred control of the assel to another party. Financial liabilities are derecognlsed only vAn the obllg8tlon speclfled In the contract Is discharged, cancelled or expires. Investments Unlisted equity investments are Initially recorded at Cost. and subsequently measured at falr value. If fair value cannot be reliably measured, assets are measured at cost less Impairment. Page 24
Colostomy UK Notes to the Flnanclal Statements for the Year Ended 31 December 2024 3 Income from donations and legacles Unrestrlcted funds Restricted funds Total 2024 Donations Legacies Grants 183.559 92.340 19.250 2.000 185.559 92.340 32.935 13.685 295,149 15.685 310,834 Unrestricted funds Rostricted funds Totsl 2023 Donatlons Legacies Grants 171.948 160.604 38,500 175.626 160.604 43,81)0 5,300 8,98Q 371,050 380,030 4 Income frorn charitsblo actlvlti•s Unrestrfcted funds Restricted funds Total 2024 Olher Income Sponsored posts Webslte advertising Magazine advertising income Mail out income Radar keys Corporate sponsorship 16,982 14,600 17,850 123.055 41,032 626 36.01)0 1,150 18.132 14,600 17.850 123,055 41,032 626 36,450 251.745 450 250.145 1.600 Unrestrlcted funds Restricted funds Total 2023 Other income Sponsored posts Webstte advertising Magazine advertislng Income Mall out income Radar keys Corporate sponsorship 11.287 19.050 16,500 126,947 117.497 1,269 1.050 11337 19.050 16.500 126.947 117,497 1,269 29.750 29,750 292,550 30.800 323,350 Page 25
Colostomy UK Notes to the Flnancial Statements for the Year Ended 31 December 2024 S Income from other tradlng activltles Unrestricted funds Totsl 2024 Merchandise sales Other inGoTne Fundraising incorne 500 Club incorne 9,243 12 19,065 583 9,243 12 19,065 583 28,903 28,903 Unrestricted fiinds Restrlcted funds Total 2023 Merchandise sales Fundraising inGome 500 Club income 9,224 12,803 679 125 150 9.349 12.953 679 22,706 275 22.981 6 Investment Income Unrestricted funds Total 2024 Investment income 6,139 6,139 Unrestrlcted funds Total 2023 Investment income 6,587 6.587 7 Expenditure on ralslng funds Unrestricted funds Total 2024 Costs of raising donations and legacies 20.093 20.093 Unre8tricted funds Total 2023 Costs of raislng donations and legacies 14,807 14.807 Page 26
Colostomy UK Notes to the Flnanclal Statements for the Year Ended 31 December 2024 8 Expenditure on charitable actlvitl•8 Unrestricted fund8 Restrlcted funds Total 2024 Charltable activtt16S Allocated support costs 591,335 149,845 741,180 35,699 5,045 627,034 154,890 781.924 40,744 Unre$trlcted funds RestrlGted funds Total 2023 Ch8ritable activities Allocated support ¢osts 507.736 113.962 33,660 12,012 45,672 541,396 125,974 667,370 621,698 Page 27
Colostomy UK Notes to the Flnancial Statements for the Year Ended 31 December 2024 9 Analysis of support costs Support costs allocated to Charitable aGtlvltles Total 2024 Total 2023 Depreciallon Staff training Travelling Rent General expenses Repalrs & maintenance Telephone Volunteer Reward and Recognition Event Entertainment Printing & stationery Bank tharges Trustees fees Volunteer expens68 Insurance IT software Trade sub8CriPtions Cleaning Pa1 fees Independent examinerfs fee 3,368 15,459 10,914 50,564 8,082 2.823 3,512 14,367 46,313 4,654 391 5,299 7.939 1,786 3,892 2,497 326 52 5,036 21,741 2,178 151 781 2,236 5,092 776 1,848 2,207 806 6,055 42,530 3,697 153 862 2,487 154,890 125,974 10 Net Incomingloutgolng rosources Net {¢xrtgolng)fincoming resources for the year include: 2024 2023 Amortlsatlon of intanglbla 8g$8ts Depreclation of tsnglble fixed assets 740 2,618 740 2,083 Page 28
Colostomy UK Notes to the Financlal Statements for the Year Ended 31 December 2024 11 Trustees remunoration and •xponses No trustees. nor ary persons connected with them, have received any remuneration from the charity dvring the year. During the year expenses were reSmbursed to Trustees £806 (2023.. £326) in respect of mileage costs. 12 Staff costs The aggregate payroll costs were as follows- 2024 2023 Staff costs during the year were: Wages and salaries Social security costs Pension costs 367,443 31,272 12.662 310.994 23,747 8,315 343,056 411,377 The average head count of employees durfng the year was 12 (2023.. 11). The average number of full-time equlvalent employees during the year is anatysed as follows: 2024 Charitable activities 10 The number of employ8es whose emolurnents fell within the following bands was: 2024 £60.001- £70.000 13 Independent examinerfs remuneratlon 2024 2023 Independent examlnation 2,487 2.236 Page 29
Colostomy UK Notes to the Financlal Statsments for the Yoar Ended 31 Decembor 2024 14 Intangiblo flxed as8Ots Computer software Tolal Cost At 1 January 2024 At 31 December 2024 7.404 7,404 7,404 7,404 Amortisation Al 1 January 2024 Charge for the year At 31 December 2024 4,503 740 4,503 740 5.243 5.243 Net book value At 31 D8cember 2024 2.161 2,161 Al 31 December 2023 2,901 2,901 15 Tangible flxed assets Computer equipment Plant and machinery Equlpment Total Cost At 1 January 2024 Additions 13.548 13,562 676 1,635 28.745 676 At 31 December 2024 13,548 14,238 1,63S 29,421 Depreciatlon At 1 January 2024 Charge for the year At 31 December 2024 13,548 5,243 2,618 1.835 20,426 2,618 13,548 7,861 1,635 23.044 Net book value At 31 December 2024 6.377 6,377 At 31 December 2023 8,319 8.319 Page 30
Colostomy UK Notes to the Financial Statements for the Year Ended 31 December 2024 16 Inveslmonts Investments Shares In group undertaklngs T•)tal Cost At 1 January 2024 Dlsposals Al 31 December 2024 <1) 1} Provlslon for Impairment At 1 January 2024 Elimlnated on dlsposal At 31 December 2024 {1 Net book value At 31 December 2024 At 31 DKember 2023 17 Debtors 2024 2023 Trade debtors Prepayments Olher debtors 28,904 6,281 93,445 128.630 27.367 16,657 59,812 103.836 18 Cash and cash •qulval•nt$ 2024 2023 Cash at bank 347,666 574.651 Page 31
Colostomy UK Notes to the Financial Statements for tha Year Ended 31 December 2024 19 Cr8dftors- amounts falling due wllhin one year 2024 2023 Trade credltors Other taxation and soclal securfty VAT Other creditors AcGNals Defèrred Income 1.741 11,118 8.877 4,761 10,672 13,000 10,865 9,959 1.338 4,761 6,223 17.500 50,169 50,646 20 Pension and other 5Ghemes Defined contrlbutlon penslon sGheme The charty operates a defined contribution pension Scme. The pension cost charge for the year reprnts contrlbutlons payable by the charfty to the scheme and arnountad to £12,662 (2023 £8,315). 21 Funds Balae at 31 December 2024 Balance at 1 January 2024 Incomlng Resourcès resources expended Transfers Unrestrlcted funds General General Funds Volunteers Risk reseNe Flxed a&8ets Strategy 214,387 29,598 150,000 11.220 189.071 580,336 (718,193) 28,922 (29,598) 105,452 150,IWO 8.538 149,349 413.339 (3.358) 39,722) 61,273) 676 594,276 580,336 Page 32
Colostomy UK Notes to the Financlal Statements for the Year Ended 31 December 2024 Balance at 31 December 2024 Balance at 1 January 2024 Incoming Resour¢o8 Yesour¢es expgndod Transfers Restrlctsd funds JOSH Caring for Co105tomates I Dementia Active Ostorriates 8ob Buckley Newcastle Project 5.454 5,454 209 26,206 3.877 9,039 44,785 1,150 16,135 (501) {40,243) 858 2,098 3,877 9,039 21.326 17,285 40,744) Total funds 639,061 597,621 (802,017) 434,665 Balance at 31 December 2023 Balance at 1 January 2023 Incorning R•sources resources expended Transfers Unrestrlctod funds General General Funds Volunte8rs Rlsk reserve Flxed assets Strategy 141.905 33,553 150,000 12,430 200,000 537,888 687.593 5,300 (613,498) (9,255} (1,613) 214,387 29,598 150,000 11.220 189.071 (2,823) 10,929 1,613 692,893 {636.505) 594,276 Restrl¢ted funds JOSH Caring for Colostomates I Dementl8 Active Ostomates Bob Buddey Newcastle ProJeGt 7,942 <2,488) 5.454 8.477 20.998 3,946 9,039 1.350 38,705 (10,866) (32,249) (69) (1,039) 27,454 3.877 9,039 44,785 50,402 40,055 45,672 Totsl funds 588,290 732,948 682,177 639,061 Page 33
Colostomy UK Notes to the Flnancial Statements for the Year Ended 31 December 2024 Des19nated funLs Volunteers - volunteer tralnlng and development Rlsk Reserve - protect the charitys benefKiaries from unexpected fa118 In Income. or unexpect8d expenditure. Flxed Assets - whlch cannot be used to fund expermjilure without being sold. Stralegy- allocated to the strateglc development of th8 charlty. as embark on our five-year plan for growth. Restricted res8Nes JOSH - to support helpline and young people with a stoma. Carlng For ColostomateslDÉmentl& workshop8 tor of local authorfty enablement teams, care arKI Nurslng home staff, community carers, and informal carers (Family members or friends). Aclive Ostomates - to promote actlve lifestyles. Bob Buckley- to support people with a Cok>stomy who irrigate. Newcastle - fund to support peoplé with a stoma livlng in the NewKastle area 22 Analysls of net assets belween ndS Total funds at31 December 2024 Unre$trlcted funds General Restricted furbds Intanglble fixed assets Tangible fixed assets Currenl assets Current liabllStles 2,161 6,377 454,970 50,169 2,161 6,377 476,296 50,169 21,326 Total net assets 413,339 21,326 434,665 Total funds a131 December 2023 Unrestrfct•d funds General Restricted funds Intangible fixed assets Tangible fixed a&8ets Currenl assats Current Ilabilitles 2,901 8,319 633,702 50,646 2,901 8,319 678,487 50,846 639,061 44.785 Total nel assets 594,276 44,785 Page 34
Colostomy UK Notes to the Flnanclal Stat•ments for the Year Ended 31 DeceMr 2024 23 Related party iransactlons There were no related paty transactlons in the year. Page 35