Annual Report and Financial Statements 2024
Crohn’s & Colitis UK
Annual Report and
Financial Statements for the year ended 31 December 2024
Crohn’s & Colitis UK – trading as Crohn’s & Colitis UK Registered Charity No. 1117148 (England and Wales) SCO38632 (Scotland) A company limited by guarantee in England and Wales No. 05973370
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Crohn’s & Colitis UK
Annual Report and Financial Statements 2024
Contents
Contents ................................................................................................ 2 A Welcome from our Chair ........................................................................... 3 Who we are ............................................................................................ 4 Strategic Report ....................................................................................... 5 Our Goal - We want everyone to understand Crohn’s and Colitis .................................................... 5 Our Goal - We want to drive world class research into the disease ................................................. 8 Our Goal - We want to support people and empower them ............................................................ 9 to be active participants in managing their life with Crohn’s and Colitis .......................................... 9 Our Goal - We want earlier diagnosis and high quality, sustainable clinical care across the UK .... 10 Enabling the charity to achieve our goals ....................................................................................... 11 Funding our work – our thanks to all our supporters ...................................................................... 12 Planning for the future .................................................................................................................... 15 Governance, structure and management ......................................................... 16 Legal status and objects .................................................................................................................. 16 Public benefit ................................................................................................................................... 16 Trustees and organisational structure ............................................................................................. 16 Members ......................................................................................................................................... 17 Volunteers ....................................................................................................................................... 17 Employees ....................................................................................................................................... 17 Risk review ....................................................................................................................................... 19 Financial review ...................................................................................... 20 Compliance ...................................................................................................................................... 20 2024 results ..................................................................................................................................... 20 Reserves Policy ................................................................................................................................ 20 Cash and investments ...................................................................................................................... 21 Pension costs ................................................................................................................................... 21 Staff remuneration .......................................................................................................................... 21 Grant making policies ...................................................................................................................... 21 Research grants ........................................................................................................................... 21 Local grants .................................................................................................................................. 22 Independent Auditor’s Report to the Trustees and Members of Crohn’s & Colitis UK ...... 24 For the year ended 31 December 2024 ........................................................... 24 Opinion ........................................................................................................................................ 24 Basis for opinion .......................................................................................................................... 24 Conclusions relating to going concern ......................................................................................... 24 Other information ....................................................................................................................... 24 Opinions on other matters prescribed by the Companies Act 2006 ........................................... 24 Administrative details ............................................................................... 44 Board of Trustees, officers and Senior Leadership Team ................................................................ 44 Professional services ....................................................................................................................... 44 Follow us .......................................................................................................................................... 45
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Annual Report and Financial Statements 2024
A Welcome from our Chair
2024 has been a year of standout progress and achievement for Crohn’s & Colitis UK. We have much to celebrate. We have seen remarkable growth in our community, with membership rising to 59,000, and our campaigns breaking exciting new ground. Our Myth-Busting initiative on World IBD Day reached 3.2 million people on social media alone, while our cross-organisational Face the Facts campaign during Awareness Week brought national attention to the challenges faced by those living with Crohn’s and Colitis.
A significant achievement this year was the launch of the IBD UK National Report: The State of IBD Care in the UK. With unprecedented input from close to 18,000 people with IBD and 150 services (representing 64% of all UK adult and paediatric services), this crucial report provides a comprehensive and honest assessment of care across the UK. We engaged with politicians and healthcare professionals, and hosted events at the House of Lords and the Scottish Parliament, to push for critical improvements. This impressive collaborative effort will be instrumental in shaping policies, enhancing care pathways, and perhaps most importantly, ensuring that the voices of those living with Crohn’s and Colitis are heard loud and clear.
I’m also particularly proud of the dedicated microsite ‘What’s up with my gut?’ which we launched with our partners this year. Endorsed by the Royal College of GPs, this vital site hosts clear diagnostic pathways for GPs and other healthcare professionals, and patient toolkits to help people seek timely and accurate diagnoses.
Another landmark came in June, with the publication of a major study we funded, which identified a cause of IBD for the first time. Researchers at the Francis Crick Institute found a DNA characteristic appearing in 95% of people with the diseases, allowing some immune cells to drive bowel inflammation. This incredibly exciting finding offers real hope for new treatments for Crohn’s and Colitis in the future.
Without your incredible generosity and your unwavering support, we simply could not have achieved all this, and we are immensely grateful. We look forward to 2025 with determination that we will achieve even greater change for people affected by IBD. I thank you, our wonderful supporters, for everything you continue to do to make our work possible.
Jackie Craissati Chair Signed on 15 May 2025
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Crohn’s & Colitis UK
Annual Report and Financial Statements 2024
Who we are
We are the UK’s leading charity for Crohn’s and Colitis. Right now, over 500,000 people are living with these lifelong conditions that too many people have never heard of. We are working to improve diagnosis and treatment, and to fund research into a cure, to raise awareness and to give people the hope and confidence to live their lives.
OUR VISION:
Improved lives today A world free from Crohn’s and Colitis tomorrow
OUR MISSION:
We break taboos We drive pioneering research We support and bring people together We campaign to improve lives We are leading the fight against Crohn’s and Colitis
OUR VALUES:
We are ambitious We are compassionate We are stronger together
How are we working towards this vision?
We provide high quality information, practical help and support that enables people to manage their conditions. We believe people living with Crohn’s and Colitis should be able to live their lives to the full.
We work with the UK health sector to improve diagnosis, treatment and management of Inflammatory Bowel Disease (IBD) – Crohn’s Disease and Ulcerative Colitis are the two main types of IBD. We want everyone with the conditions to have access to the best healthcare possible.
We support life-changing research to increase knowledge of the causes, and the best treatments for Crohn’s and Colitis. We want to improve lives now and lead the mission to find a cure.
We campaign vigorously – for more knowledge, better services and more support for our ongoing fight against IBD.
And we’re doing it in line with our values of being compassionate, ambitious, and stronger together.
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Annual Report and Financial Statements 2024
Strategic Report
In 2024, Crohn’s & Colitis UK achieved enormous progress in raising awareness, funding research, and made huge strides towards improving diagnosis and care in IBD. Our Myth-Busting and Face the Facts awareness campaigns reached millions of people, increasing understanding of IBD and highlighting the lived experiences of those affected. The IBD UK National Report galvanised stakeholders, from policymakers to healthcare providers, to confront challenges in IBD care and commit to long term improvements.
We responded to over 9,000 helpline requests and hosted over 60 virtual social events offering information and support and bringing our community together. The launch of the What’s up with my gut? microsite provided a clear national primary care diagnostic pathway and tool for people and GPs to recognise symptoms and improve diagnosis rates and patient experiences.
Research remained central to our efforts. Collaborations with institutions such as the Francis Crick Institute led to groundbreaking discoveries, offering hope for future treatments. We also invested in healthcare workforce development, funding advanced training for IBD nurses across the UK.
Our commitment to advocacy saw our Cut the Wait campaign mobilise thousands of people, securing government responses and raising public awareness. Digital transformation efforts enhanced our outreach, and your record-breaking donations and generosity ensured sustainable support for our mission.
As we look to 2025, we are focused on delivering our ambitious strategy, expanding patient information, driving research, and advocating for better care. Thanks to your unwavering support, we are confident that together, we will achieve lasting change for people living with Crohn’s and Colitis.
Our Goal - We want everyone to understand Crohn’s and Colitis
We know that the understanding of friends, family, colleagues and service providers is fundamental to the well-being of our community and that is why we continued to focus on driving public awareness in 2024.
World IBD Day 2024
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Annual Report and Financial Statements 2024
Our Myth-Busting campaign created excellent awareness on World IBD Day in May 2024 and worked to change common misconceptions around Crohn’s and Colitis, by dispelling some of the most common myths our community comes across. This resulted in:
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Social reach of 3.2 million, which was three times higher than 2023.
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Close to 450% increase in social engagements compared to 2023.
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High involvement from our influencers and ambassadors throughout the campaign.
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We achieved a 125% increase in website visitors to the campaign landing page. Almost 90% of these visitors were new, which means we’d tapped into a new audience we hadn’t previously, creating awareness of the conditions with a new audience.
Awareness Week 2024
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During Awareness Week 2024, we successfully launched the IBD UK National Report: The State of IBD Care in the UK. We also launched individual reports for each of the devolved nations.
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We sent all MPs the IBD UK National Report, and launched it to healthcare professionals through a webinar. Devolved politicians were sent the report for their respective nation. We highlighted the urgent need for decision-makers to confront the key findings of the report, and to take action.
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We hosted an evening reception in the House of Lords, sponsored by Baroness Young of Old Scone, bringing together key stakeholders and industry leaders to call for improvement to IBD care.
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We launched the report in the Scottish Parliament to MSPs including the Deputy Leader of Scottish Labour Dame Jackie Ballie, at a meeting of the Cross-Party Group on IBD.
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Our story on the IBD UK report appeared on ITV News, The Mirror, on STV in Scotland and other sites, resulting in 72.2 million audience reach (impressions - online and viewers), and equivalent to an advertising spend of £1.2 million.
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ITV News had 2.5 million plays of their story on TikTok and a quarter of a million on Instagram.
The theme for Awareness Week 2024 was ‘Face the Facts’. This provided an opportunity for our community to share experiences and raise awareness of both the conditions and state of IBD services. This cross-organisational campaign achieved huge success, reaching over 2 million people on social media. We achieved over 90,000 engagements on social media and saw over 630 people download our resources. Over 50 campaigners contacted their MSPs to ask them to attend our Awareness Week event, and close to 500 supporters shared their views on what they think the NHS should focus on for people living with IBD.
Media coverage
We achieved a total of close to 4,700 mentions in the media in 2024, with other major stories including:
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The Francis Crick Institute research breakthrough, published on 5[th ] June, was covered in the press in the UK and overseas. Our supporter, Lauren Golightly, shared her story as part of the coverage. Total visits to website articles on this story (just UK-based sites) reached over 2 billion. Highlights included BBC News, The Guardian and The FT.
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London Marathon (April 21st) - we secured close to 300 press mentions of Crohn's & Colitis UK in the London Marathon Coverage including Mail Online, The Sun and prime time BBC One. Our Ambassadors Chloe Meadows and Ali Jawad were interviewed on BBC One and BBC London respectively. IBD Paediatric Specialist Dr Marco Gasparetto was interviewed on his local BBC station and then the main BBC sports coverage at the start line. Coverage of the Marathon had a combined reach of 2.4 billion people .( This is the estimated number of people who may have seen or heard a story through the media. Some individuals may have seen stories more than once, or through multiple channels).
Ambassadors
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Our Ambassador Louise Thompson revealed she had stoma surgery on April 9[th] . Her story received over 100 mentions in the press including The Mail Online and a major interview with Lisa Younge, our IBD Nurse in The Telegraph. A quote from our Director of Services, Advocacy and Evidence, Ruth Wakeman, was published in The Metro about the impact of this news.
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Ambassador, Amy Dowden was included in the King’s Birthday Honours and received an MBE for her services in raising awareness of Crohn’s and Colitis.
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We have 12 actively involved celebrity supporters/ ambassadors, including Sacha Dhawan, Tom Speight and Mollie Pearce, each of whom uses their profile to support our charity. They support our advocacy work and awareness events by sharing their stories in blog form, on podcasts and as interviewees taking part in external media opportunities.
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Other exciting celebrities and Influencers we worked with in 2024 included Natalie Amber, Steve Redgrave, @AllOnTheBoard, Scarlett Luxe, Lucy Jane, Holly April, Georgie O’Connor, Kiera (Miss York) Mesha Moinirad, Femi Adebowale, Keith Thomas, Sophie Pearce.
Social media
At the end of 2024, we achieved a total following of close to 371,000 followers, securing close to 30,000 more new followers in 2024 compared to 2023. Our content was seen over 67 million times (impressions): an over 4.5% increase from 2023. Engagement with our social posts included over 2 million video views, 31,000 comments, 450,000 likes and over 56,000 shares.
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On Facebook, we saw an overall increase of close to 11,000 followers, giving us a total following of close to 220,000. On Instagram, we saw an overall increase of close to 14,500 followers, giving us a total of close to 85,000 followers. On LinkedIn, we saw an overall increase of around 3,000 followers, giving us a total of over 11,000 followers.
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On TikTok we saw an overall increase of over 2,500 followers, giving us over 3,500 followers, (on TikTok we saw a few of our posts go viral, achieving a total of 1.7 million video views - this accounted for close to 80% of our total video views for 2024!)
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- Reports (sources are here and here) show that 2024 saw an approximate drop of 5% in users across Twitter/X following changes in leadership. As a charity, we lost approximately 1.6% followers on the platform by the end of 2024. Considering we increased our follower count by the end of the previous year, the loss for 2024 could be attributed to users exiting the social platform, as opposed to users disengaging with our Twitter/X account specifically.
Our website
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Over the course of 2024, the website received 5.8 million page views – an increase of more than 9% over 2023. The top five pages remained the same as the previous year, but the final standings changed to:
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Become a member
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Cut the Crap
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Treatments
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Symptoms
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Symptom Checker
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Life Interrupted, our campaign for younger people severely impacted by IBD, launched in July. The campaign featured digital adverts highlighting the debilitating side effects and symptoms of IBD such as fatigue and the unpredictability of the conditions. The campaign was a hit with the target audience. Within two weeks, the campaign delivered 2 million impressions, and 18,000 visits to our landing page. The campaign also featured a Spotify audio advert, achieving over 500,000 opportunities to listen.
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In 2024, we commissioned an agency to undertake a robust programme of research to determine the top 10 areas of people’s lives that are most impacted by living with Crohn’s and Colitis in the UK. To ensure the Top 10 list was representative, we carried out community outreach and a targeted recruitment boost in all communities around the UK, including gathering responses from diverse communities who are currently under-represented in our research. This allowed us to ensure the findings represented the whole of the Crohn's and Colitis community across the UK.
Our Goal - We want to drive world class research into the disease
Supporting research remains an important focus for the charity. In 2024, we continued to fund exciting new research addressing the key priorities of people affected by Crohn’s and Colitis and encouraged more members of the community to get involved.
- In 2024 we awarded 3 research grants with a total value of £382,000. The projects aim to investigate important areas: identifying markers for personalised treatment of Crohn’s disease, testing a drug for severe fatigue in IBD, and gaining a deeper understanding of fatigue in paediatric IBD.
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Close to 4,500 people signed up to our newsletter to become a part of our research community.
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We helped researchers recruit members of our community to take part in or help shape their work on 50 occasions in 2024.
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In November, we hosted the fifth IBD Patient Involvement in Research Day, via Zoom. Around 120 people joined us on the day to hear from researchers, ask questions, and take part in live polls to ensure research is shaped by those living with Crohn's and Colitis.
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We have 14 Research Champions working with researchers across 20 different projects.
Our Goal - We want to support people and empower them to be active participants in managing their life with Crohn’s and Colitis
We continue to be a trusted source of accurate and expert information. Thanks to your continued generosity and support, we are innovating new ways of delivering information for tens of thousands of people with Crohn’s and Colitis.
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In 2024 we commissioned research to understand how we can better connect with and support Black and South Asian audiences within the UK. The research looked at the values and priorities of these audiences, how Crohn’s and Colitis impacts their lives, and how their identity plays a role with this. It looked into how these communities like to connect and interact as service users and supporters. It assessed how these audiences perceive our charity, their level of awareness of us, and how well our services, fundraising, volunteering and campaigning work meets their needs. Finally, the research looked at how and where we can best reach and engage with Black and South Asian audiences in future. We look forward to the results of this research in 2025.
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We responded to around 9,500 helpline contacts through phone calls, emails, LiveChat and social media, an increase in demand of 4 % compared to the previous year.
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Our virtual social events continue to be popular in 2024. We organised over 60 virtual events, with over 650 attendees. These included events for parents and carers, and friends and family members. We also introduced a new event for people living with a stoma due to Crohn's or Colitis, and for people who may be having stoma surgery as a result of Crohn's or Colitis.
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Local Networks hosted over 150 events in 2024, enabling people to meet and support each other in their local area.
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We received over 2.5 million views of our written information resources (excluding tools), which is an increase of close to 150% on the year before, and these were used by close to 900,000 people, an uplift of close to 120% on the year before.
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Annual Report and Financial Statements 2024
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We had around 25,000 users of the medicine tool and talking toolkit, and over 100,000 completions of the symptom checker this year, bringing the total to over a million users of our information resources and tools in 2024.
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We created 11 new resources, including two videos, eight written resources and an email newsletter for people newly diagnosed. We published our new resource, ‘LGBTQIA+ health with Crohn’s or Colitis’ at the end of November 2024, after we identified a gap in our resources for the LGBTQIA+ audience. We proactively sought feedback from our bank of volunteers on the resource, asking those who identified as LGBTQIA+ to collaborate with us and help us shape and improve the content at every step of its development. We received some very useful feedback from this process, which informed many aspects of the final content. Upon publication we also disseminated this resource on our social media channels and website.
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We are creating a new Digital Patient Education Programme, to help people with Crohn’s and Colitis to live well and self-manage their own care. To ensure as many patients as possible can offer their input, in 2024 we carried out a survey of over 600 patients, asking them about their experiences with information materials. Almost one in five responded that they understood Health Information ‘not very well’ or ‘not at all’, and 55% said they understood it ‘quite well’. To ensure we gathered views from across the diverse IBD community, we carried out two online focus groups, to gather insights from 12 participants with an African, Indian or Bangladeshi background.
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In 2024 (as in 2023 and 2022), the most viewed information pages on our website were Treatments, Symptoms, Food, Crohn’s Disease.
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In total, we have close to 73,000 forum members using our Facebook forum to ask questions and share experiences and stories with others from across the Crohn’s and Colitis community. This represents an increase of over 3,000 compared to 2023.
Our Goal - We want earlier diagnosis and high quality, sustainable clinical care across the UK
Even before the pandemic, one in four people took more than a year to be diagnosed and nearly half visited A&E at least once before being diagnosed. Thanks to you, we are working to achieve earlier diagnosis for people with Crohn’s and Colitis, and improve care.
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In July 2024, we launched our Cut the Wait campaign, asking supporters to sign our open letter to the Secretary of State for Health and Social Care in England. Around 35,000 supporters signed the open letter, and we raised over £14,000 from donations.
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We received a government response from the Parliamentary Under-Secretary of State for Public Health and Prevention Andrew Gwynne, in which he outlined the government’s plans and a commitment to improving IBD care.
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More than 250,000 people have now completed the symptom checker, driven by our Cut the Crap campaign.
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Overall, over 150 million impressions were made through campaign activity across owned and paid media channels.
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Our campaigning community grew significantly in 2024, from around 12,000 campaigners at the start of the year to close to 43,000 in December 2024.
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When the general election was called, we contacted almost 2,000 candidates and then followed up with every newly elected member of parliament.
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In 2024 we held meetings with over 70 parliamentarians.
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We submitted evidence to 10 consultations, including two oral evidence sessions at the Scottish COVID Inquiry and the Work and Pensions Committee Inquiry into Disability Employment.
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Daisy Cooper, Liberal Democrat Deputy Leader, spoke about her Crohn's diagnosis and experience of being told she had just 'days left to live' at the Liberal Democrat party conference. She was then interviewed for Naga Munchetty’s BBC Radio 5 Live programme during an extended feature on Crohn’s Disease.
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• We launched the dedicated website What s up with my gut? The site outlines the steps that should be taken to ensure the right diagnosis for people with gut problems and includes a patient toolkit.
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Through our IBD Nurses Programme, we funded three nurses to complete an MSc in Advanced Clinical Practice (ACP), and three nurses to join the Royal College of Nursing (RCN) Advanced Nurse Practitioner (ANP) credentialing programme. We now have 37 nurses on the programme, in England, Wales and Northern Ireland.
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We published our Crohn’s & Colitis UK Nursing Programme Report 2023.
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We launched Crohn’s & Colitis UK: The Healthcare Professional Podcast, achieving over 100 listens to the first episode in the first week.
Enabling the charity to achieve our goals
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In our latest employee survey, responses showed there are high levels of engagement and satisfaction amongst our employees. Our staff have high levels of pride in their work, with a 97% overall satisfaction with the charity as their employer.
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Investing in our technology is a priority for the charity, and this year we won the Charity Governance Award for Digital Transformation. This award recognises the role of our Board of Trustees in our transformative CRM (database) project.
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The use of AI has grown globally throughout 2024, and we were quick to respond by creating a working group and implementing a policy outlining our use of AI. We are committed to ensuring that any use of AI is ethical, transparent and legal, whilst maintaining the highest standard of security of personal and sensitive data of all our stakeholders.
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Keeping the charity safe from cyberattacks is an ongoing priority and we are proud to have gained the Cyber Essentials accreditation. We worked with our specialist IT partners and Hertfordshire Constabulary to deliver cyber protection training for our staff and strengthened our security across all our systems and devices.
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- This year we also refreshed and relaunched our Environmental Policy and set up a Steering Group to ensure we are considering our environmental impact in every area of our work.
Funding our work – our thanks to all our supporters
2024 was the fourth successive record-breaking year for income generation, with over £8.4 million raised. Since a low of £4.68 million in 2020, you’ve helped increase the resources we have to carry out our work by 78%. This is an incredible achievement, and it is thanks to everyone who went above and beyond in support of the charity. We are so grateful to all our supporters who donated, fundraised and participated to raise funds for us. Thank you!
2024 has once again seen the extraordinary efforts and dedication of our loyal supporters in taking on an array of fundraising activities and raising more than £2.9 million through a wide variety of events. We are so grateful to all our supporters. Here are just a few examples:
· Angus McLean and the team organising the 11th Prestonfield Ball, which was a huge success. Over the years the ball has raised an astounding £600,000 for people living with Crohn’s and Colitis.
· Jordan Mitchell has been fundraising since 2023, hosting charity football matches, quizzes, and more. Recently, he surpassed £30,000 raised in just three years.
· Adam Murfet surpassed his £7,000 fundraising target with his unique NFL fundraiser Murf and Stocks’ 5 Yard Rush.
· Allison Aldridge raised close to £11,000 throughout her year as ladies Captain at Delamere Forest Golf Club.
Our team of 150 runners took on the 2024 TCS London Marathon, raising just under £300,000. We also had 150 runners in the Great North Run, raising £78,000, not to mention the other incredible participants that took on Edinburgh, Brighton and Berlin Marathons, Ultra Challenges, the Royal Parks Half Marathon and various skydives throughout the UK.
Over 9,000 people participated in our virtual events this year. We were thrilled with the success of our second Big Winter Workout, which captivated an audience all committed to exercising for 31 minutes every day in January. Together, they raised over £500,000. Our second RIDE IT and Horse Ride IT raised £85,000. Our dedicated walkers once again took strides during June for My Walk It, raising over £250,000, and we were excited for the return of our virtual running event RUN 60 in September, which achieved similarly impressive results, raising £210,000.
Our Alex Demain Awards, which celebrate our young fundraisers, continued to be a success in 2024. The Awards are named in memory of Alex Demain, a much-loved colleague who died with Crohn’s disease in 2015.
This year’s winners were Freddie (8), Sophia (9), Irisa (9), Catherine and Chloe (19 and 22), Charlie (26) and Lara (24), who took on an array of challenges including The Big Winter Workout, a skydive and an inflatable fun run. They organised events including an English and Pakistani Afternoon Tea, a bingo and a litter pick, with many of them organising several successful fundraising events. Our young supporters continue to inspire us all.
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Annual Report and Financial Statements 2024
Our regular givers gave £209,000, helping us to plan for the future. Our Christmas card sale was a big hit this year, raising £57,000, and our lottery raised £176,000. £206,000 was raised in memory of loved ones who are remembered through kind gifts to the charity. We are so grateful for the support.
In 2024, our Legacy income was our second highest since 2018, with over £1.6 million raised from gifts in Wills. This accounted for nearly a third of the total donations we received. Gifts in Wills play a huge role in helping us to deliver the work that truly makes a difference to our community. We would therefore like to honour the memory of all those supporters who chose to continue supporting people living with Crohn’s and Colitis with a gift in their Will, with a special mention.
98% of our work is funded by generous donations from supporters - whether that’s for research, information and support, campaigning or awareness. Every gift, no matter the size, is gratefully received and helps bring us closer to our vision of a world free from Crohn’s and Colitis.
Income and awareness raised by our corporate partners is a vital part of increasing the profile of Crohn’s and Colitis. We are very grateful to our corporate partners for their invaluable support across all our work. We are deeply appreciative of companies who have selected us as their charity of choice, generously contributing through staff fundraising, bake sales, volunteering and participation in challenge events. We also thank the close to 850 people who chose to give to us through Payroll Giving, raising nearly £50,000.
Throughout 2024, our Healthcare Direct service went from strength to strength, with over 300 patients now registered with the service. The free service enables people to order stoma products, along with other medications, discreetly and directly to their door. Crohn’s & Colitis UK Healthcare Direct is delivered in partnership with Bullen Healthcare, the UK’s largest Independent Dispensing Appliance Contractor.
We are very grateful for the existing and new support we receive from corporate partnerships. During 2024, this has included:
Abbvie Anord Mardix Eli Lilly Johnson & Johnson M V Kelly Ltd Parexel PB Mortgages Sandoz Size? Takeda
We would also like to thank DLA Piper LLP who have supported our teams with pro bono help throughout the year. Also, as one of their chosen charities, Morson Group completed a vast series of fabulous fundraising activities on our behalf. We are excited to see the grand total of these efforts in 2025!
We extend our heartfelt gratitude to all the Trusts, Foundations, and Major Donors whose generous support, including those who wish to remain anonymous, has helped generate over £1.1 million.
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Annual Report and Financial Statements 2024
This includes a generous 18-month grant to support the dissemination of the L ower GI Diagnostic Pathway, and Patient Toolkit, made possible through the valued support of The Leona M. and Harry B. Helmsley Charitable Trust. We also received a generous two-year grant awarded by the Garfield Weston Foundation towards our Information Service. Our investment in pioneering research was generously supported with major grants awarded by the Robert Luff Foundation and the Amy Sobel Foundation. We are deeply grateful to all those who contributed to funding the five research projects that are currently underway.
Our Trusts, Foundations and Major Donor partners
Amy Sobel Foundation Andrew Edwards Bill Brown's 1989 Charitable Trust February Foundation Garfield Weston Foundation Lord Leverhulme's Charitable Trust Michael Cornish Charitable Trust Moondance Foundation P F Charitable Trust Pettigrew Charitable Trust Pilkington Charities Fund Robert Luff Foundation Schuh Trust Sir Reo Stakis Charitable Foundation The Amateurs Trust The Barbour Foundation The Basil Samuel Charitable Trust The Charles and Elsie Sykes Trust The D'Oyly Carte Charitable Trust The Edward and Dorothy Cadbury Charitable Trust The Elsie Davis Trust The Grace Trust The Health Foundation The Leona M. and Harry B. Helmsley Charitable Trust The Light Fund The Pilkington Charities Fund The Souter Charitable Trust The Tom and Sheila Springer Charity The Waterloo Foundation
Our fundraising is conducted in compliance with the law and recognised good practice. We support the Fundraising Regulator’s Promise, and we are a member of the Fundraising Regulator’s scheme, which holds members to set standards for charitable fundraising, and we proudly display its logo on all our public fundraising materials. To maintain our supporters’ trust we are open, honest, fair, and legal in our fundraising practice. There were no compliance issues with the Fundraising Standards we have adopted. In 2024 we received six complaints (eight in 2023), with two of those being about fundraising specifically, representing a tiny proportion of our interactions.
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We employ two professional fundraising organisations to recruit payroll giving regular donors, and partner with third party platforms to enable online fundraising such as JustGiving. In 2024 we continued working with an external telemarketing agency, NTT, on a telephone fundraising campaign. The campaign ran from September to November following a similar campaign run in 2023. Our lottery and raffles are licenced and regulated by the Gambling Commission, and we ensure that appropriate information and support is in place to tackle problem gambling. Fundraising activities which include children and/or adults at risk must comply with our Safeguarding Policy, and staff are trained in safeguarding principles. Crohn’s & Colitis UK staff are guided by our Fundraising Policy and have a responsibility to thoroughly understand and comply with the policy, within which we provide guidance on the legal aspects of fundraising and our ethical commitments.
Planning for the future
At Crohn’s & Colitis UK, we are now embarking on an exciting new chapter. We are working on a bold, new vision for the future, with everyone directly affected by Crohn’s and Colitis at its heart. This evolution is about amplifying your voice, reshaping how the world sees Inflammatory Bowel Disease, and igniting real change, together.
People are waiting too long to be diagnosed with Crohn’s and Colitis. The health service is overstretched and overloaded. Navigating the world we live in with an exhausting, unpredictable, lifelong condition can be really challenging. It’s time for change. People with Crohn’s and Colitis can’t wait any longer.
The change starts with us: we’re transforming Crohn’s & Colitis UK, inside and out. If we want to shake things up, we know we’re going to have to do some things a little differently. We’ll still be the charity you know, love and trust, but we will be a bolder, braver, more outspoken force to be reckoned with.
We are working hard across the charity to create our new strategy — a shared vision we believe in and are preparing to deliver. Shaped by us, and by you, our community, our new strategy sets a clear course for the future and pushes for change in the areas that matter to you most.
We want more people to hear about Crohn’s & Colitis UK, the work we do and why we do it, so we’re also updating our brand. Just like you, it will be a motivating and inspiring force; one that calls on people from inside and outside the IBD community to join our mission. Above all, it will be authentic and true to the values the Crohn’s & Colitis UK community holds dear.
Updates about our new strategy and our updated brand will be available on our website and social media channels in the near future, so do stay tuned for more exciting updates.
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Crohn’s & Colitis UK
Annual Report and Financial Statements 2024
Governance, structure and management
Legal status and objects
Crohn’s & Colitis UK is a charity registered in England and Wales no. 1117148 and in Scotland no. SCO38632 and is a company limited by guarantee in England and Wales no. 05973370.
The charity is governed by its Articles of Association, last amended in September 2017.
The charity’s objects, as set out in its constitution, are:
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the relief of those suffering from Ulcerative Colitis, Crohn’s Disease or related inflammatory bowel diseases (together, generally referred to as IBD) including the support of those who care for them.
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the promotion of the welfare of those suffering from Ulcerative Colitis, Crohn’s
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Disease or related inflammatory bowel diseases.
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the advancement of education and research into the causes, prevention, treatment and cure of Ulcerative Colitis, Crohn’s Disease or related inflammatory bowel diseases, improvements in the management of the conditions, and the publication of the results of such research.
Public benefit
In accordance with the Charities Act 2011, Crohn’s & Colitis UK is required to confirm that the activities it undertakes to achieve its objectives are all carried out for public benefit as described by the Charity Commission. It should be noted that all the charity’s information and support services are open to non-members to use as well as members. We have demonstrated in this report how we have met the objects above.
Trustees and organisational structure
The constitution provides for a Board of Trustees comprising at least seven and not more than 12 Trustees, who may be appointed by a decision of the Trustees or elected at the annual general meetings of members. New Trustees are appointed through a transparent recruitment and selection process, and we aim to continue the existing diverse representation on our Board, as well as that of people with lived or family experience of IBD. Trustees are elected for an initial period of three years, following which they are eligible for re-election for two further terms of three years. They are inducted on appointment and receive appropriate training and development throughout their tenure, including safeguarding and in relation to equality, diversity and inclusion.
The Board of Trustees has responsibility for the governance and strategic direction of the charity, ensuring that the charity upholds its ethos and values and delivers its objectives. Authority for the operation of the charity is delegated to the Senior Leadership Team (SLT), led by the Chief Executive, who reports to the Trustees to the levels described in a Scheme of Delegation.
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The Trustees have the power to co-opt advisers as non-voting members of the Board and appoint committees. There were three committees of the Board in 2024: Finance and Audit, People and Organisational Development, and Research Strategy and Funding.
In 2024 the charity’s Young Adults Advisory Panel continued to provide vital insight from the young adults’ perspective to the Board of Trustees. The panel inputs into the charity’s strategy and programmes of work, using their lived experience to improve our services for young people with Crohn’s and colitis. The Panel comprises 12 individuals all aged 18 to 29 years. Amelia Ehren was appointed chair and held the post from 2022 to 2024.
The Trustees review progress against the charity’s aims and objectives at every Board meeting and receive interim updates on important matters through Board Committees and electronic communication.
In 2024, we held five Board meetings, including a strategy day and three Board seminars.
Members
In 2024 our membership increased to 59,000, up from 55,000 in 2023. This represents over 10% of people diagnosed with Crohn’s or Colitis. As well as raising much-needed funds, members continued to access support and information through Connect magazine and bespoke member communications.
Our AGM was held online on 21 September, with 191 members present. Members voted to approve our 2023 Annual Report and Financial Statements, and they voted in favour of the re-appointment of the charity’s auditor, Price Bailey. We are especially thankful to Professor of Gastroenterology, Charlie Lees, consultant gastroenterologist at the Western General Hospital, Edinburgh, and honorary senior lecturer at the University of Edinburgh, who presented on IBD research 2024: Better outcomes and renewed hope for patients.
Volunteers
Volunteers continue to play a vital role in the work of the charity, and we value the time, dedication and support we receive from all our volunteers and supporters. We are fortunate to have around 1,000 volunteers registered with the charity.
In 2024, we continued our work with our first Equality, Diversity and Inclusion Communications Panel, a group of 15 people from diverse backgrounds who use their skills and experience to help inform our work in communications and marketing. The group have offered very helpful insights and guidance on our job recruitment packs, awareness activities, and how we talk about research on our website.
Employees
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Annual Report and Financial Statements 2024
The charity started the year with a complement of 85 staff and finished with 99 (87.6 full time equivalent average in year) to deliver the charity’s growing agenda.
It is the charity’s policy to provide equal opportunities to job applicants and employees of any race, nationality, ethnic origin, marital status, religion or belief, gender, disability, sexual orientation, age or employment status. The charity does not condone or tolerate any form of discrimination in its recruitment or employment practices.
Equality, Diversity and Inclusion (EDI)
The charity has a strong commitment to EDI at all levels, placing a high value on a truly embedded and inclusive culture. We actively monitor diversity and aim to increase diversity across both staff and volunteers. We want everyone to know that they work in a safe, supportive and inclusive environment where they can be themselves and deliver their best.
At the end of December 2024, 85% of staff at the charity were white. We are taking many proactive steps to increase diversity in a number of ways. We advertise our roles in media aimed at diverse audiences. We carry out anonymised recruitment to reduce any potential bias and ensure candidates are evaluated based solely on their skills and experience. In addition, we offer to make adaptations for staff to ensure we are meeting their needs. This process begins by informing job applicants about this, within our recruitment packs. In the last quarter, we signed up to Pride365 and made the commitment to achieve Pride365 certification in 2025.
Gender pay
We monitor our gender pay and have included a simple chart to show the gender split across our four pay sectors, with the upper quartile being the highest paid category.
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Annual Report and Financial Statements 2024
Risk review
The Trustees, with input from the Chief Executive and staff, have conducted a review of the risks to which the charity is exposed in its ongoing activities. In particular, the Trustees considered:
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the type of risks the charity faces
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the level of risks they regard as acceptable
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the likelihood of the risk concerned materialising
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the charity’s ability to reduce the incidence and impact of risks that have been identified
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the costs of operating specific controls relative to the benefit obtained.
The Trustees review risks in relation to any new developments proposed and the Finance and Audit Committee reviews the full risk register (maintained by the Senior Leadership Team) at every business meeting. The top line risks are also discussed at the full Trustees’ meeting on a quarterly basis.
The Trustees identified the following principal risks facing the charity in 2024:
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the continuing uncertainty in long term income planning as we look to significantly increase our income across the new strategy planning period. Mitigations include small scale testing and agile switching to successful approaches.
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the ongoing challenging recruitment and retention conditions in the external market could lead to a lack of staff resource threatening programme delivery, particularly when we are seeking to expand the staff base. We will continue to invest in HR practices valued by staff such as investment in learning and development.
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cyber security remains a major concern across the charity sector. We will actively maintain staff awareness and training as well as continuously monitor and upgrade our system defences as needed.
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equality, diversity and inclusion issues are core to our strategy and an EDI Advisory Panel is being set up to help oversee, monitor and progress further.
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ensuring budgeted activities are delivered through systematic monitoring at senior management level.
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additional staff have been recruited to overcome delays to our evidence and insight hub to support the delivery of our new strategy.
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Annual Report and Financial Statements 2024
Financial review
Compliance
The financial results for the year are set out in the Consolidated Statement of Financial Activities (SOFA). This represents the total income and expenditure relating to all activities in the year, made up of the work of the charity at national level, in Local Networks and the activities of the trading company, NACC Merchandise Ltd.
The figures in the following paragraphs are taken from the SOFA and from the notes to the Financial Statements.
2024 results
During 2024 the charity made a planned deficit of £0.2 million (2023: £1.1 million) split between an unrestricted funds deficit of £0.4 million (2023: £0.5 million) and restricted funds surplus of £0.3 million (2023 deficit: £0.6 million). We were able to plan for a deficit having achieved surpluses across a number of years previously in order to build an investment plan for our strategic objectives.
Income once again performed well in 2024 at £8.4 million (2023: £7.7 million), another recordbreaking year. Legacies again performed particularly well.
In terms of expenditure, we planned a significant increase in expenditure but with some key programmes deferred the result was a slight decrease in 2024 to £8.7 million (2023 £9.1 million) with the biggest decrease in our work around Early Diagnosis at £0.2 million (2023 £1.0 million).
Reserves Policy
The Reserves Policy outlines a framework to balance the need to maintain adequate funds to sustain future activity
Total reserves fell to £4.4 million (2023: £4.6 million) after the planned deficit for the year.
The charity holds restricted funds to the value of £0.5 million (2023: £0.2 million), which may only be used in accordance with specific restrictions imposed by the donor.
The charity also holds unrestricted funds to the value of £4.0 million (2023: £4.4 million) of which £0.3 million (2023: £0.6 million) were designated funds as follows:
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Tangible Fixed Assets - A designated fund has been created that represents the net book value of tangible fixed assets insofar as these funds are not available for immediate use.
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Intangible Fixed Assets - A designated fund has been created that represents the net book value of intangible fixed assets insofar as these funds are not available for immediate use.
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Local Networks retained funds - The Trustees also agreed that any accumulated surpluses from the Volunteer Networks should be held for future use by Networks, and a designated fund has been established for this purpose. Networks are required to utilise these funds within two years of the end of the year in which they are reported.
The balance of unrestricted funds not otherwise designated represents the free reserves of the charity. The Trustees have agreed that in order to maintain adequate levels of working capital to fund day-to-day operations, and to protect the charity from income fluctuations and seasonal volatility, free reserves should be a minimum of £1.1m. This is to represent a
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combination of an unexpected and immediate reduction in unrestricted income, alongside the need to meet core budgeted unrestricted expenditure allowing the charity to continue to operate and maintain its core services for six months.
As the actual level of unrestricted undesignated reserves, at £3.6 million at the year end, exceeds this minimum cover, we are planning a hugely increased programme spend for 2025 and 2026 to utilise this excess to maximum effect in line with our strategy.
Cash and investments
The liquid funds of the charity are represented by cash deposits including £0.2 million (2023: £0.2 million) held by our Local Networks, and investments of £2.8 million (2023 £2.7 million) held in a charity restricted ethical investment fund managed by CCLA Investment Management. At the year-end there was £1.1 million (2023: £1.7 million) held in interest bearing accounts.
Pension costs
The charity operates a defined contribution pension scheme, established in 2015 through Legal & General. New employees are automatically enrolled in the scheme, and staff that may subsequently opt to leave the scheme will be re-enrolled after three years.
Staff remuneration
Crohn’s & Colitis UK is committed to ensuring a proper balance between (i) paying our staff fairly so that we attract and retain the very best people with the right experience and leadership qualities and (ii) careful management of our charity funds. In so doing we ensure the greatest effectiveness in delivering our charitable objectives and meeting the needs of our beneficiaries.
Staff salaries are determined by reference to bands that take account of the levels of capability and experience required, authority and discretion levels. Our salaries need to be competitive within the charity sector, but we do not aim to compete on pay with the public or private sectors. We undertake regular benchmarking of salaries against the market.
Salaries of the Senior Leadership Team, including the CEO, are agreed by the Board of Trustees and will take account of the past year’s achievements, environmental and market conditions, and of sector comparison. Our work is dependent on voluntary donations and we act in an open and transparent way that respects the money, time and energy given by donors and volunteers. In our commitment to openness, we disclose information about senior staff salaries within our annual report. This is in line with recommendations and guidelines from the National Council for Voluntary Organisations (NCVO).
Grant making policies
Research grants
Applications are considered by members of the Awards Panel, comprising academic and medical specialists as well as lay representatives. External specialist referees are asked to comment confidentially on applications. Grants awarded in previous years are still progressing.
The Research Strategy and Funding Committee review and approve the recommendations of the panel by delegated authority from the Board of Trustees. Our website has an area
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dedicated to reporting back, in ‘plain English’, on the findings from the research projects we fund.
Crohn’s & Colitis UK has been awarded a Certificate of Good Practice for its peer review procedures by the Association of Medical Research Charities. Grants are normally made for periods of up to three years, with reports required at annual intervals. Funds are set aside for the total cost of the project in the year of the award.
Local grants
Local Networks may make grants to local hospitals to support staff professional development or enhance aspects of the provision for IBD patients. Four grants were awarded in 2024 totalling £4,074. Grants included buying an infusion chair at Winchester Hospital, provision of a training module for a new IBD nurse, supplies for research staff at John Radcliffe Hospital in Oxford and patient comfort items for Royal Belfast Paediatrics.
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Statement of responsibilities of trustees
The Trustees (who are also directors of Crohn’s & Colitis 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 Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the directors are required to:
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select suitable accounting policies and then apply them consistently
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observe the methods and principles in the Charities SORP FRS102 (2019)
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make judgements and estimates that are reasonable and prudent
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the Financial Statements
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
The Strategic Report and The Financial Review were approved by the Trustees on 15 May 2025 and signed on their behalf by:
Dr Jackie Craissati MBE – Chair of the Board of Trustees Dated 15 May 2025
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Annual Report and Financial Statements 2024
Independent Auditor’s Report to the Trustees and Members of Crohn’s & Colitis UK
For the year ended 31 December 2024
Opinion
We have audited the financial statements of Crohn’s & Colitis UK (the ‘parent charitable company’) and its subsidiaries (the 'group') for the year ended 31 December 2024 which comprise the Group Statement of Financial Activities, the Group and Parent Charitable Company Balance Sheet, the Group Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
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give a true and fair view of the state of the group’s and parent charitable company’s affairs as at 31 December 2024, and of the group’s incoming resources and application of resources including its income and expenditure for the year then ended;
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have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
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have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group and parent charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
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the information given in the trustees' report (which includes the strategic report and directors’ report prepared for the purposes of company law) for the financial year for which the financial statements are prepared is consistent with the financial statements; and
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the strategic report and the directors’ report have been prepared in accordance with applicable legal requirements.
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Matters on which we are required to report by exception
In the light of the knowledge and understanding of the group and parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report and the directors’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities and Trustees Investment (Scotland) Act 2005 and Charities Accounts (Scotland) Regulations 2006 require us to report to you if, in our opinion:
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adequate and proper accounting records have not been kept by the parent charitable company, or returns
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adequate for our audit have not been received from branches not visited by us; or
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the parent charitable company’s financial statements are not in agreement with the accounting records
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and returns; or
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certain disclosures of directors’ remuneration specified by law are not made; or
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we have not received all the information and explanations we require for our audit.
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Responsibilities of trustees
As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the parent charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the group and parent charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or parent charitable company or to cease operations, or have no realistic alternative but to do so. Auditor responsibilities for the audit of the financial statements
We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with regulations made under those Acts.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
We gained an understanding of the legal and regulatory framework applicable to the Charitable Group and the sector in which it operates and considered the risk of the Charitable Group not complying with the applicable laws and regulations including fraud in particular those that could have a material impact on the financial statements. This included those regulations directly related to the financial statements, including financial reporting and tax legislation. In relation to the operations of the Charitable Group and parent this included compliance with the Companies Act 2006, Charities Act 2011, Charities Commission, OSCR and SORP 2019.
The risks were discussed with the audit team and we remained alert to any indications of noncompliance through the audit. We carried out specific procedures to address the risks identified. These included the following:
Reviewing minutes of Board meetings, reviewing any correspondence with the Charity Commission, agreeing the financial statement disclosures to underlying supporting documentation, and enquiries of management and officers of the Charitable Group. We have also reviewed the procedures in place for the reporting of any incidents to the Trustee Board including serious incident reporting of these matters as necessary with the Charity Commission.
Management override: To address the risk of management override of controls, we carried out testing of journal entries and other adjustments for appropriateness. We reviewed systems and procedures to identify potential areas of management override risk.
We also assessed management bias in relation to the accounting policies adopted and in determining significant accounting estimates, including treatment of legacies and grant income, valuation of investments and the amortisation rates of intangible assets.
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Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of noncompliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities is available on the FRC's website at: https://www.frc.org.uk/auditors/audit-assurance/auditor-s-responsibilities-for-the-audit-of-the-fi/descriptionof-the-auditor%E2%80%99s-responsibilities-for. This description forms part of our auditor’s report.
Use of our report
This report is made solely to the charitable company’s trustees and members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company’s members and trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company, the charitable company’s members as a body and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Michael Cooper-Davis FCCA ACA (Senior Statutory Auditor)
For and on behalf of: Price Bailey LLP Chartered Accountants Statutory Auditors 3rd Floor 24 Old Bond Street Mayfair LONDON W1S 4AP
Date:
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Annual Report and Financial Statements 2024
Financial statements Crohn’s & Colitis UK
Consolidated Statement of Financial Activities Including income and expenditure For the year ended 31 December 2024
| Income : Note Donations and legacies 2 Charitable activities 5 Other trading activities 3 Investments 4 Other Total income Expenditure : Raising funds 10 Charitable activities: Research 12 Helplines Knowledge and Information Communications Early Diagnosis Evidence and Insight Quality Improvements Campaigns Networks & volunteering Membership Total expenditure 6 Net income before investment gains/(losses) Gains/(losses) on investments 18 Net income Transfers between funds 16 Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds (inc. designated) funds note 22) £ 3,915,093 906,274 2,568,985 176,773 1,267 7,568,392 3,029,879 136,752 414,290 614,428 920,714 134,573 314,709 517,185 545,958 83,532 946,468 7,658,488 (90,096) 73,753 (16,343) (391,076) (407,419) 4,398,753 3,991,334 Note 23 |
Restricted funds £ 408,366 7,794 461,032 - - 877,192 - 594,387 60,209 144,356 - 53,333 - 132,214 29,189 - - 1,013,688 (136,496) - (136,496) 391,076 254,580 196,503 451,083 Note 24 |
Total funds 2024 £ 4,323,459 914,068 3,030,017 176,773 1,267 8,445,584 3,029,879 731,139 474,499 758,784 920,714 187,906 314,709 649,399 575,147 83,532 946,468 8,672,176 (226,592) 73,753 (152,839) - (152,839) 4,595,256 4,442,417 |
Total funds 2023 £ 3,951,530 873,968 2,760,706 134,486 1,744 |
|---|---|---|---|---|
| 7,722,434 | ||||
2,503,232 985,805 522,259 476,515 838,153 1,022,395 626,480 645,203 497,407 90,582 896,933 |
||||
| 9,104,964 | ||||
(1,382,530) 244,027 |
||||
| (1,138,503) - |
||||
| (1,138,503) 5,733,759 |
||||
| 4,595,256 | ||||
The Statement of Financial Activities includes all gains and losses in the year. All of the above amounts relate to continuing activities.
The net (deficit)/surplus of the Charitable Company for the year was £(152,839) (2023 deficit £(1,138,503).
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Financial statements Crohn’s & Colitis UK Balance Sheet
For the year ended 31 December 2024
| Group* | Group* | Charitable Company | Charitable Company | ||
|---|---|---|---|---|---|
| Note | 2024 | 2023 | 2024 | 2023 | |
| £ | £ | £ | £ | ||
| Fixed assets | |||||
| Intangible assets | 17 | 238 | 40,876 | 238 | 40,876 |
| Tangible assets | 17 | 203,328 | 273,624 | 203,328 | 273,624 |
| Investment | 18 | 2,761,363 | 2,687,610 | 2,761,364 | 2,687,611 |
| Total Fixed Assets | 2,964,929 |
3,002,110 |
2,964,930 | 3,002,111 |
|
| Current assets | |||||
| Debtors | 19 | 2,361,661 | 2,220,537 | 2,389,24~~2~~ | 2,227,585 |
| Cash at bank and in hand | 20 | 1,943,912 | 2,217,698 | 1,874,892 | 2,163,429 |
| Total Current Assets | 4,305,573 | 4,438,235 | 4,264,134 | 4,391,014 | |
| Liabilities | |||||
| Creditors: amounts falling due | |||||
| within one year | 21 | (2,181,830) | (2,299,189) | (2,140,392) | (2,251,969) |
| Net current assets | 2,123,743 | 2,139,046 | 2,123,742 | 2,139,045 | |
| Total assets less current liabilities | 5,088,672 |
5,141,156 |
5,088,672 | 5,141,156 |
|
| Creditors: amounts falling due | |||||
| after one year | 21 | (588,255) | (487,900) | (588,255) | (487,900) |
| Provisions for liabilities | 22 | (58,000) | (58,000) | (58,000) | (58,000) |
| Total net assets | 4,442,417 |
4,595,256 | 4,442,417 | 4,595,256 | |
| The funds of the charity | |||||
| Unrestricted funds | 23 | ||||
| Designated funds held nationally | 145,656 | 314,499 | 145,656 | 314,499 | |
| Designated funds held by Networks | 197,155 | 270,910 | 197,155 | 270,910 | |
| General Reserve Fund held nationally | 3,648,523 | 3,813,344 | 3,648,523 | 3,813,344 | |
| Total unrestricted funds | 3,991,334 |
4,398,753 |
3,991,334 | 4,398,753 |
|
| Restricted funds | |||||
| Held nationally | 24 | 451,083 | 196,503 | 451,083 | 196,503 |
| Total restricted funds | 451,083 |
196,503 |
451,083 | 196,503 |
|
| Total charity funds | 4,442,417 |
4,595,256 | 4,442,417 | 4,595,256 |
The accounts, which comprise the consolidated statement of financial activities, the balance sheets and the related notes, were authorised for issue by the Board of Trustees on 15 May 2025 and signed off by the Chair, Jackie Craissati :
Jackie Craissati, Chair
| Company Number : | 05973370 |
|---|---|
| English Charity Number : | 01117148 |
| Scottish Charity Number : | SC038632 |
- Group represents the consolidation of the Charity with its trading company.
28
Crohn’s & Colitis UK
Annual Report and Financial Statements 2024
Crohn’s & Colitis UK
Consolidated Statement of Cash Flows
For the year ended 31 December 2024
| Cash flows from operating activities Net cash provided by (used in) operating activities Cash flows from investing activities: Investment income Purchase of fixed assets Net cash provided by (used in) investing activities Change in cash and cash equivalents in the year Cash and cash equivalents at 1 January Cash and cash equivalents at 31 December Reconciliation of net income/(expenditure) to net cash flow from operating activites Net income/(expenditure) for the year (as per the SOFA) Depreciation charges Unrealised (gains)/losses on investments Investment income Loss/(profit) on the sale of fixed assets (Increase)/decrease in debtors Increase/(decrease) in creditors Increase/(decrease) in provision Net cash provided by (used in) operating activities Analysis of cash and cash equivalents Cash in hand Notice deposits Total cash and cash equivalents Analysis of changes in net debt Cash and Cash equivalents brought forward Cash flows Cash and Cash equivalents carried forward |
Group 2024 £ 2023 £ (435,620) (264,146) 176,773 134,486 (14,939) (263,404) 161,834 (128,918) (273,786) (393,064) 2,217,698 2,610,762 1,943,912 2,217,698 (152,839) (1,138,503) 125,872 190,599 (73,753) (244,027) (176,773) (134,486) - 241,645 (141,123) 533,729 (17,004) 366,897 - (50,000) (435,620) (234,146) 893,073 484,722 1,050,839 1,732,976 1,943,912 2,217,698 2,217,698 2,610,762 (273,786) (393,064) 1,943,912 2,217,698* |
Charitable 2024 £ (450,371) 176,773 (14,939) 161,834 (288,537) 2,163,429 1,874,892 (152,839) 125,872 (73,753) (176,773) - (140,902) (31,976) - (450,371) 824,053 1,050,839 1,874,892 2,163,429 (288,537) **1,874,892 ** |
Company 2023 £ |
|---|---|---|---|
| (246,331) | |||
| 134,486 (263,404) |
|||
| (128,918) | |||
| (375,249) 2,538,678 |
|||
| 2,163,429 | |||
| (1,138,503) 190,599 (244,027) (134,486) 241,645 542,221 346,220 (50,000) |
|||
| (246,331) | |||
| 430,453 1,732,976 |
|||
| 2,163,429 | |||
| 2,538,678 (375,249) 2,163,429 |
- Group represents the consolidation of the Charity with its trading company.
29
Crohn’s & Colitis UK
Annual Report and Financial Statements 2024
Crohn’s & Colitis UK
Notes to the Accounts
For the year ended 31 December 2024
1 Accounting policies
The registered office of Crohn's and Colitis UK is 1 Bishops Square, Hatfield, AL10 9NE
Basis of accounting
The charity is a public benefit entity and the accounts have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice for Charities (SORP 2019), FRS102, the Companies Act 2006, the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005, relevant law and accounting standards and are reported in £ sterling.
Going Concern
The Trustees have reviewed the financial plans and cash flows for the coming twelve months and also a longer term plan for the next two years where the charity and group is looking to reduce its existing reserves and incur an annual deficit, and as such are satisfied that it is appropriate for the accounts to be prepared on a going concern basis, and as explained in the Trustees Report.
Group financial statements
These financial statements consolidate the results of the charity and its wholly owned trading subsidiary NACC Merchandise Limited. A separate statement of financial activities (SOFA) and separate statement of cash flows are not presented because the charity has taken advantage of the provisions of paragraph 408 of the Companies Act 2006.
Local Networks
The charity had forty seven local networks that were active to some degree during the year. All active networks are required to make returns of income and expenditure for the year which are included in the financial statements.
Income
-
i) All income is included in the accounts without netting off expenditure.
-
ii) Members' subscriptions are taken to income in full in the year of receipt.
-
iii) Investment income is taken to income on the accruals basis.
-
iv) Donations received are treated as unrestricted funds unless they are specifically designated by the donor.
-
v) Legacy entitlement is taken on a case by case basis as the earlier of the date when the charity is aware that probate has been granted, and either:
-
the estate has been finalised and estate accounts have been received by the charity: or
-
notification has been made by the executor(s) to the charity that a distribution will be made; or
-
when a distribution is received from the estate.
Receipt of a legacy is only considered probable when the amount can be measured reliably.
In estimating the value of legacies at the year end the trustees have exercised their judgement based on the available information and the appropriate application of the Charities SORP.
Expenditure
-
i) Expenditure is charged on an accruals basis.
-
ii) The full cost of booklets, leaflets etc. is charged in the year the expenditure is incurred.
-
iii) Research grants are charged to expenditure at the time the funding commitment is agreed with the third party. The majority of grants, which can be for more than one year, are paid quarterly in arrears. For administrative reasons it can take some time for the grantee to appoint suitable staff and consequently some grants may remain partly unpaid at the year end.
-
Full provision is made for amounts allocated but not yet paid and this provision is shown as a creditor falling due within one year and after one year.
-
iv)[The majority of costs are directly attributable to specific activities. Costs incurred in respect of the charitable] activities include elements of staff costs and attributable support costs.
-
v)[Support costs are those costs which are common to all areas of the organisation, including premises and office ] operating costs. Included in support costs are Governance costs, which comprise those costs associated with meeting the constitutional and statutory requirements of the charity. Support costs are allocated across all areas of activity on the basis of staff time spent on each activity.
30
Crohn’s & Colitis UK
Annual Report and Financial Statements 2024
Crohn’s & Colitis UK
Notes to the Accounts For the year ended 31 December 2024
1 Accounting policies (continued)
Expenditure continued
- vi)[Governance costs include both the direct costs of the charity meeting its statutory obligations and a portion of officer ] and overhead time spent on the strategic direction of the organisation and compliance with constitutional and statutory requirements.
vi) Irrecoverable VAT is charged to the SOFA.
Debtors
Debtors are stated in the balance sheet at estimated net realisable value, being the invoiced amount less provisions for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand and interest bearing deposits.
Creditors
Expenditure is recognised in the accounts on the accruals basis, giving rise to creditors at the year end.
Other than grants (discussed below), these are all payable within one year.
Grants
Grants are split between current and non-current liabilities. The provision for a multi-year grant is recognised at its actual value where settlement is due over more than one year from the date of the award, there are no unfulfilled performance conditions that would permit the charity to avoid making the future payment(s) and settlement is probable.
The effect of discounting is considered immaterial in both current and prior year ends.
Capitalisation and depreciation of tangible and intangible fixed assets
All fixed assets are initially recorded at cost. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Leasehold improvements straight line over the lease period Fixtures and fittings 25% per annum straight line Software development 20% per annum straight line Computer equipment 33% per annum straight line
Capital commitments are disclosed as at the year end.
Fixed asset investments
Fixed asset investments are included at market value at the balance sheet date. Any gain or loss on revaluation is taken to the SOFA.
Pension Contributions
The charity makes contributions for employees to a group personal pension scheme. This is a defined contribution scheme to which the charity makes employer's contributions of either 5% or 8% of gross pay.
Funds Accounting
Funds held by the charity are:
Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the Trustees.
Designated funds - these are funds set aside by the Trustees out of unrestricted general funds for specific future purposes in accordance with the development plans of the organisation and to enable the completion of existing projects.
Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular purposes.
These funds are further divided between those held Nationally and those held by Local Networks. Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
Operating leases
Rentals applicable to operating leases where substantially all the benefits and risks of ownership remain with the lessor are charged to the SOFA on a straight line basis as they arise.
31
Crohn’s & Colitis UK
Annual Report and Financial Statements 2024
Crohn’s & Colitis UK Notes to the Accounts
For the year ended 31 December 2024
1 Accounting policies (continued)
Financial Instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value, which is at cost, with the exception of:
-
Investments are measured at their fair value as at the balance sheet date;
-
Fixed assets are measured at cost less depreciation and amortisation; and
-
All other assets and liabilities are held at cost.
The investments note 17 details the historic cost of the investments and the unrealised gains to arrive at their fair value.
Judgements and key sources of uncertainty
No judgements (apart from those involving estimates) have been made in the process of applying the above accounting policies.
The key assumptions concerning the future and key sources of estimation uncertainty at the key reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year include:
-
Estimation of the useful economic life of buildings, furniture and office equipment and IT equipment.
-
Estimation of the recoverable amount of legacy debtors.
32
Crohn’s & Colitis UK
Annual Report and Financial Statements 2024
Crohn’s & Colitis UK Notes to the Accounts
For the year ended 31 December 2024
| 2 Donations and legacies Donations from members Donations to Local Networks Donations Gifts in Kind Other donations (incl. Trusts, In memoriam, Payroll Giving) Legacies Research Unrestricted 3 Income from other trading activities National fundraising External turnover of trading subsidiary 4 Investment income and interest Other Interest: Charity investment income Charity bank interest 5 Income from charitable activities Subscriptions 6 Expenditure on charitable activities Direct staff costs £ Raising funds (note 9) 1,270,982 Charitable activities Grantmaking (note 11) 241,558 Helplines 390,366 Knowledge and Information 468,734 Evidence and insight 183,993 Early diagnosis - Communications 513,354 Communications - Gifts in kind - Quality Improvements 315,209 Campaigns 321,087 Networks & Volunteering 54,077 Membership costs 390,587 |
2 Donations and legacies Donations from members Donations to Local Networks Donations Gifts in Kind Other donations (incl. Trusts, In memoriam, Payroll Giving) Legacies Research Unrestricted 3 Income from other trading activities National fundraising External turnover of trading subsidiary 4 Investment income and interest Other Interest: Charity investment income Charity bank interest 5 Income from charitable activities Subscriptions 6 Expenditure on charitable activities Direct staff costs £ Raising funds (note 9) 1,270,982 Charitable activities Grantmaking (note 11) 241,558 Helplines 390,366 Knowledge and Information 468,734 Evidence and insight 183,993 Early diagnosis - Communications 513,354 Communications - Gifts in kind - Quality Improvements 315,209 Campaigns 321,087 Networks & Volunteering 54,077 Membership costs 390,587 |
Direct other costs £ 1,339,755 470,438 26,140 204,041 86,662 165,735 161,894 87,121 265,126 177,633 17,762 423,392 |
Direct other costs £ 1,339,755 470,438 26,140 204,041 86,662 165,735 161,894 87,121 265,126 177,633 17,762 423,392 |
Support costs £ 419,142 19,143 57,993 86,009 44,054 18,838 109,908 48,437 72,397 76,427 11,693 132,489 |
Support costs £ 419,142 19,143 57,993 86,009 44,054 18,838 109,908 48,437 72,397 76,427 11,693 132,489 |
2024 £ 197,804 58,123 135,558 2,367,572 2,759,057 - 1,564,402 4,323,459 2024 £ 2,963,931 66,086 3,030,017 2024 £ 78,396 98,377 176,773 2024 £ 914,068 914,068 Total 2024 £ 3,029,879 731,139 474,499 758,784 314,709 184,573 785,156 135,558 652,732 575,147 83,532 946,468 8,672,176 |
2023 £ 196,304 60,775 - 2,217,357 |
|---|---|---|---|---|---|---|---|
| 2,474,436 - 1,477,094 |
|||||||
| 3,951,530 | |||||||
| 2023 £ 2,693,032 67,674 |
|||||||
| 2,760,706 | |||||||
| 2023 £ 76,878 57,608 |
|||||||
| 134,486 | |||||||
| 2023 £ 873,968 |
|||||||
| 873,968 | |||||||
| Total 2023 £ 2,503,232 985,805 522,259 476,515 626,480 1,022,395 838,153 - 645,203 497,407 90,582 896,933 |
|||||||
| 4,149,947 | 3,425,699 | 1,096,530 | 8,672,176 | 9,104,964 |
(note 7) (note 8)
33
Crohn’s & Colitis UK
Annual Report and Financial Statements 2024
Crohn’s & Colitis UK Notes to the Accounts
For the year ended 31 December 2024
- 6 Expenditure on charitable activities (continued)
| 2023 Comparative Direct staff costs £ The comparative from last year is detailed below Raising funds (note 9) 1,071,319 Charitable activities Grantmaking (note 11) 286,991 Helplines 414,065 Knowledge and Information 287,826 Evidence and insight 136,834 Early diagnosis - Communications 329,672 Quality Improvements 291,086 Campaigns 213,253 Networks & Volunteering 62,854 Membership costs 362,677 3,456,577 7 Staff costs Wages and salaries Social security costs Pension costs The headcount average number of staff and the allocation of their time was: Charitable activities Direct Support Cost of generating funds |
Direct other costs £ 1,074,443 684,337 62,100 155,388 398,532 883,880 386,581 277,424 219,436 14,554 403,807 4,560,482 |
Support costs £ 357,470 14,477 46,094 33,301 91,114 138,515 121,900 76,693 64,718 13,174 130,449 1,087,905 2024 £ 3,566,698 375,529 207,720 4,149,947 2024 No. 49 17 30 96 |
Total 2023 £ 2,503,232 985,805 522,259 476,515 626,480 1,022,395 838,153 645,203 497,407 90,582 896,933 |
|---|---|---|---|
| 9,104,964 | |||
| 2023 £ 2,969,458 309,017 178,102 |
|||
| 3,456,577 | |||
| 2023 No. 42 15 25 |
|||
| 82 |
The charity has 1,000 volunteers across the UK who provide awareness, fundraising and information sharing. Volunteers also supported the charity on a variety of internal panels, as well as in the media and as Trustees.
Key management compensation
Operational management of the charity is overseen by the Chief Executive, supported by a Senior Leadership Team of four (2023:four). There were however several personnel changes in the year with two departures, and two joiners (including one interim position). Total remuneration, including pension costs in 2024 was £322,300 (2023: £329,518).
One member of staff was paid more than £80,000 and less than £90,000 in the year (2023: one).
No members of staff were paid more than £70,000 and less than £80,000 in the year (2023: two).
One member of staff was paid more than £60,000 and less than £70,000 in the year (2023: one).
Pension contributions in respect of these staff members totalled £20,866 (2023: £24,327).
| 8 Support Costs Other staff related costs Premises costs Office operating costs Governance Legal Gifts in Kind Governance costs Included in support costs are the following: Amortisation of intangible fixed assets Depreciation of tangible fixed assets Property rental and service charges |
2024 £ 226,369 277,033 515,103 48,437 29,588 1,096,530 40,639 85,233 192,540 |
2023 £ 177,332 437,008 443,707 - 29,858 |
|---|---|---|
| 1,087,905 | ||
| 127,728 62,873 154,915 |
Support costs are allocated across the activity areas of the charity on the basis of direct staff time related to the activity.
34
Crohn’s & Colitis UK
Annual Report and Financial Statements 2024
Crohn’s & Colitis UK Notes to the Accounts
For the year ended 31 December 2024
9 Net incoming/(outgoing) resources for the year - Group
| This is stated after charging:- Depreciation and amortisation Operating Leases Auditors' remuneration - Crohn's & Colitis UK Auditors' remuneration - NACC Merchandise Ltd 10 Direct cost of generating funds External costs of trading subsidiary National fundraising direct costs |
2024 £ 125,872 196,481 23,640 6,500 2024 £ 35,634 2,994,245 3,029,879 |
2023 £ 190,601 154,915 13,000 3,050 2023 £ 44,592 2,458,640 |
|---|---|---|
| 2,503,232 |
11 Trading Subsidiary
The charity has a wholly owned trading subsidiary NACC Merchandise Limited, a company incorporated in England & Wales Reg. no. 03297441. The company sells Christmas cards and other products. The company transfers its taxable profits to the charity. A summary of the trading results of the company is shown below. Audited accounts have been filed with the Registrar of Companies.
| 12 Profit and loss account Turnover Cost of sales Gross profit Administrative expenses Net Profit/(loss) on ordinary activities Amount gift aided to Crohn's & Colitis UK Net Profit for the year Retained profit brought forward Retained profit carried forward Grant making expenditure - Research Medical research Other - Local Grants made by Networks Grants written back in year Direct costs of grant making process Evidence and Insight research Direct costs evidence and insight |
2024 £ 66,086 (28,985) 37,101 (11,649) 25,452 (25,452) - - - 2024 £ 480,020 4,074 (59,740) 424,354 306,785 731,139 2024 £ 238,140 76,569 314,709 |
2023 £ 67,674 (41,321) |
|---|---|---|
| 26,353 (8,271) |
||
| 18,082 (18,082) |
||
| - | ||
| - | ||
| - | ||
| 2023 £ 742,033 8,559 (72,923) |
||
| 677,669 308,136 |
||
| 985,805 | ||
| 2023 £ 258,654 367,826 |
||
| ~~626,480~~ |
Research grants
Grants are awarded by Crohn's & Colitis UK Research Committees to fund research projects that have been approved by peer review. All grants are made to institutions and not individuals. Grants may be for equipment, consumables or salaries. Crohn's & Colitis UK does not contribute to the overhead costs of such institutions. During 2024 there were a number of grants that were underutilised amounting to a writeback of £59,740 (2023 £72,923).
35
Crohn’s & Colitis UK
Annual Report and Financial Statements 2024
Crohn’s & Colitis UK Notes to the Accounts For the year ended 31 December 2024
12 Grant making expenditure (continued)
| Medical research Francis Crisk Institute St Marks Hospital Universtity of Edinburgh Imperial College London University of Leeds Aston University University of Edinburgh Hull Teaching hospital NHS Trust University of Exeter University of Cambridge King's College London Evidence and Insight University of Central Lancashire Egality University of Hertfordshire Common Collective LTD University of Newcastle York Health Economics Consortium Cantarus |
2024 £ - - - - - - 149,807 - 98,019 82,514 149,680 480,020 - - - 127,844 990 91,306 18,000 |
2023 £ 99,914 54,143 98,815 99,942 98,691 98,939 99,314 92,275 - - - |
|
|---|---|---|---|
| 742,033 | |||
| 16,740 72,000 60,000 109,914 - - - |
|||
| 238,140 | 258,654 |
Other grants
Local Networks raised funds for local projects to which grants totalling £4,074 (2023 £8,559) were made.
| 13 Governance direct costs Auditors' remuneration - current year Legal and professional expenses Legal Gifts in Kind Meetings and trustee expenses Other governance costs |
2024 £ 30,140 578 48,437 3,553 1,044 83,752 |
2023 £ 15,054 2,850 - 8,147 66 |
|---|---|---|
| 26,117 |
14 Transactions with Trustees
No Trustee received any remuneration for their services as a Trustee.
A total of £3,553 (2023 - £5,386) was reimbursed to or paid on behalf of 10 (2023: 10) Trustees in respect of travelling expenses and other costs incurred in carrying out their responsibilities as Trustees.
Crohn’s & Colitis UK
36
Crohn’s & Colitis UK
Annual Report and Financial Statements 2024
Notes to the Accounts
For the year ended 31 December 2024
15 Operating Leases
At 31 December 2024 the group had commitments under non-cancellable leases as follows:-
| Amounts payable within 1 year Amounts payable between 2 and 5 years |
Equipment 2024 £ 3,608 8,592 12,200 |
Land and Buildings 2024 £ 192,873 514,329 707,202 |
Equipment 2023 £ 3,792 3,769 7,561 |
Land and Buildings 2023 £ 192,873 895,254 |
|
|---|---|---|---|---|---|
| 1,088,127 |
Total operating lease expenditure recognised in the SOFA amounted to £195,948 (2023: £161,284).
16 Transfers
Transfers are made for a variety of reasons, between types of funds and between National and Local Networks, the note below illustrates these:
| National Transfers between national funds:- Tangible fixed assets movement in net book value (1) Intangible fixed assets movement in net book value (2) Network funds movement for the year (3) Transfers between national funds and restricted (4) Total funds 2023 transfers between national funds |
Unrestricted Funds £ - 168,843 - 114,620 391,076 674,539 (note 22) (4,443) |
Designated Funds £ - (168,843) - (114,620) - (283,463) (note 22) (131,483) |
Restricted Funds £ - - - - (391,076) (391,076) (note 23) 135,926 |
Total £ - - - - - |
|---|---|---|---|---|
| - | ||||
| - |
Notes
-
The net movement of tangible fixed asset additions and disposals during the year.
-
The net movement of intangible fixed asset additions and disposals during the year.
-
The net movement for networks 2024 activity, including a release of reserves following new policy.
-
The net movement of restricted funds.
17 Intangible fixed assets
All assets held for use by the Charity and Group
| Cost Brought forward 1 January 2024 Additions in year Disposals Carried forward at 31 December 2024 Amortisation Brought forward 1 January 2024 Charge for the year Disposals Carried forward at 31 December 2024 Net book value At 31st December 2024 At 31st December 2023 |
Software development Total £ £ 723,208 723,208 - - - - 723,208 723,208 682,332 682,332 40,639 40,639 - - 722,971 722,971 237 237 40,876 40,876 |
|---|---|
At 31 December 2024 there were no capital commitments (2023: £0)
37
Crohn’s & Colitis UK
Annual Report and Financial Statements 2024
Crohn’s & Colitis UK Notes to the Accounts
For the year ended 31 December 2024
17 Tangible fixed assets (continued)
All assets held for use by the Charity and Group
Cost Brought forward 1 January 2024 Additions Disposals Carried forward at 31 December 2024 Depreciation Brought forward 1 January 2024 Charge for the year Disposals Carried forward at 31 December 2024 Net book value At 31st December 2024 At 31st December 2023 |
Leasehold Improvements £ 241,170 - - 241,170 31,924 48,234 - 80,158 161,012 209,246 |
Fixtures and Fittings £ 113,419 - - 113,419 95,685 5,801 - 101,486 11,933 17,734 |
Computer Equipment £ 230,057 14,939 - 244,996 183,415 31,198 - 214,613 30,383 46,642 |
Total £ 584,646 14,939 - |
|---|---|---|---|---|
| 599,585 | ||||
| 311,024 85,233 - |
||||
| 396,257 | ||||
| 203,328 | ||||
| 273,624 |
At 31 December 2024 there were no capital commitments (2023 : £0)
| 18 Investments Market value of investments at 1 January 2024 Acquisitions at cost Unrealised gains/(losses) on investments Investment in NACC Merchandise Ltd Market value of investments at 31 December 2024 |
Group 2024 £ 2,687,610 - 73,753 - 2,761,363 |
2023 £ 2,443,583 - 244,027 - 2,687,610 |
Charity 2024 £ 2,687,610 - 73,753 1 2,761,364 |
2023 £ 2,443,583 - 244,027 1 |
|---|---|---|---|---|
| ~~2,687,611~~ |
The Charitable company's balance sheet also includes a £1 investment in NACC Merchandise Ltd (see note 10).
IBD registry, a charity company limited by guarantee, is an Associate of the Charity. The Charity is not entitled for share of the profit or loss of this Associate therefore the carrying amount of investments in the associate is £nil.
| 19 Debtors All amounts fall due within one year Balance with trading subsidiary Prepayments Tax recoverable Other debtors Accrued income |
Group 2024 £ - 380,536 27,613 101,581 1,851,931 2,361,661 |
2023 £ - 264,826 31,047 182,947 1,741,717 2,220,537 |
Charity 2024 £ 31,459 376,658 27,613 101,581 1,851,931 2,389,242 |
2023 £ 10,705 261,169 31,047 182,947 1,741,717 |
|---|---|---|---|---|
| 2,227,585 |
38
Crohn’s & Colitis UK
Annual Report and Financial Statements 2024
Crohn’s & Colitis UK Notes to the Accounts
For the year ended 31 December 2024
| 20Analysis of cash at bank and in hand Current accounts and cash balances Interest-bearing account balances Local Networks 21Creditors: amounts falling due within one year Unpaid balances of research grants Trade creditors Balance with trading subsidiary Social security and other taxes Accruals and deferred income Deferred income reconciliation Balance brought forward Amount recognised in the year Amount deferred in the year Balance carried forward Creditors: amounts falling due after one year 22 Unpaid balances of research funds Provisions for liabilities Dilapidations provision |
Group 2024 2023 £ £ 703,771 240,762 1,050,839 1,732,976 189,302 243,960 1,943,912 2,217,698 Group 2024 2023 £ £ 1,432,433 1,585,418 406,293 337,255 - - 101,355 82,502 241,749 294,014 2,181,830 2,299,189 11,275 9,154 (11,275) (9,154) 10,465 11,275 10,465 11,275 Group 2024 2023 £ £ 588,255 487,900 Group 2024 2023 £ £ 58,000 58,000 |
Charity 2024 2023 £ £ 634,751 186,493 1,050,839 1,732,976 189,302 243,960 1,874,892 2,163,429 Charity 2024 2023 £ £ 1,432,433 1,585,418 364,855 290,035 - - 101,355 82,502 241,749 294,014 2,140,392 2,251,969 11,275 9,154 (11,275) (9,154) 9,215 11,275 9,215 11,275 Charity 2024 2023 £ £ 588,255 487,900 Charity 2024 2023 £ £ 58,000 58,000 |
|---|---|---|
This relates to dilapidations on the office lease agreement.
39
Crohn’s & Colitis UK
Annual Report and Financial Statements 2024
Crohn’s & Colitis UK Notes to the Accounts
For the year ended 31 December 2024
23 Unrestricted funds
| nrestricted funds | |||||
|---|---|---|---|---|---|
| ( ( Designated funds: Tangible fixed assets a) Intangible fixed assets b) Networks retained funds (c) Designated total Other unrestricted funds General Reserve Fund held Nationally Non charitable trading funds Total |
2024 Brought forward £ 273,623 40,876 270,910 585,409 3,813,344 - 3,813,344 4,398,753 |
Income £ 58,123 58,123 7,444,183 66,086 7,510,269 7,568,392 |
Expenditure £ 17,258 17,258 7,575,144 66,086 7,641,230 7,658,488 |
Gains/(losses) on investments Transfers £ (168,843) (114,620) - (283,463) 73,753 (107,613) - - 73,753 (107,613) 73,753 (391,076) |
2024 Carried forward £ 104,780 40,876 197,155 |
| 342,811 3,648,523 - |
|||||
| 3,648,523 | |||||
| 3,991,334 |
(a) A fund is maintained that represents the net book value of tangible fixed assets in so far as these funds are not available for immediate use.
(b) A fund is maintained that represents the net book value of intangible fixed assets in so far as these funds are not available for immediate use.
(c) The Trustees have agreed that accumulated surpluses from the Networks should be designated for future use by Networks. Networks are required to utilise these funds within three years in which they are reported.
| 2023 | 2023 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted funds | Brought | Gains/(losses) | Carried | ||||||||
| forward | Income | Expenditure | on investments | Transfers | forward | ||||||
| Designated funds | £ | £ | £ | £ | £ | £ | |||||
| Tangible fixed assets | (a) | 314,737 | - | - | - | (41,114) | 273,623 | ||||
| Intangible fixed assets | (b) | 168,605 | - | - | - | (127,729) | 40,876 | ||||
| Networks retained funds | (c) | 233,550 | - | - | - | 37,360 | 270,910 | ||||
| Designated total | 716,892 | - | - | - | (131,483) | 585,409 | |||||
| Other unrestricted funds | |||||||||||
| General Reserve Fund held | Nationally | 4,213,000 | 6,545,999 | 7,457,091 | 244,027 | 267,409 | 3,813,344 | ||||
| Non charitable trading funds | - | 67,674 | 67,674 | - | - | - | |||||
| 4,213,000 | 6,613,673 | 7,524,765 | 244,027 | 267,409 | 3,813,344 | ||||||
| Total | 4,929,892 | 6,613,673 | 7,524,765 | 244,027 | 135,926 | 4,398,753 |
40
Crohn’s & Colitis UK
Annual Report and Financial Statements 2024
Crohn’s & Colitis UK Notes to the Accounts
For the year ended 31 December 2024
| 24 Restricted funds 1 Early Diagnosis 2 Health Foundation 3 Helplines (consolidated) 4 IBD Nurses (consolidated) 5 In Their Shoes 6 Margaret Ann Halls Legacy Fund 7 Patient Information (consolidated) 8 Research (consolidated) 9 Supported Self Management in IBD 10 Quality dashboard of life 11 Grant - Helmsley LGIDP 12 PEP 13 Funds under £5k Total restricted funds |
2024 Brought forward Income Expenditure Transfers 2024 Carried forward £ £ £ £ £ 40,000 10,000 50,000 - - 77,664 30,000 49,413 - 58,251 3,022 57,186 60,209 1 - 23,064 6,125 29,189 - - 23,313 (23,313) - - - (2) 28,900 28,900 2 - 11,517 144,339 130,944 - 24,912 - 203,314 594,387 391,073 - 16,114 (12,213) 3,901 - - - 50,000 50,000 - - - 366,521 - - 366,521 - 10,000 10,000 - - 1,811 6,333 6,745 - 1,399 196,503 877,192 1,013,688 391,076 451,083 |
|---|---|
Early Diagnosis - to address issues around public awareness of symptoms, the varying degree of awareness of IBD symptoms amongst GP's 1 and availability of diagnostic tests
2 Health Foundation - lead the "Aware-IBD" project, working with people with IBD to design improvements to their care
-
3 Helplines - funds received to support the running and staffing of the Charity's helplines
-
4
IBD Nurses - funding to support the achievement of the IBD Standard regarding provision and access to IBD Nurses
-
5 In Their Shoes - to help everyone understand what sufferers of the disease experience
-
6 Margaret Ann Halls Legacy Fund - combining support for the charity Helplines programme and funding for IBD nurses
-
7 Patient Information - supporting the re-printing and distribution of patient literature provided to hospitals
-
8 Research - Research grants awarded - consolidated and overspend transferred to unrestricted funds
-
9 Supported Self Management in IBD - delivery of education and support to patients working with hospital IBD services in Scotland
-
10 Quality dashboard of life showing visual representation of the impack on quality of life for those living with Crohn's or Colitis
11 Grant - Helmsley LGIDP - Implementation of Lower GI diagnostic pathway for Primary Health care and Lower GI Patient tool kit
-
12 PEP - Patient education program
-
13 Funds under £5k - grouping of small restricted funds.
| 24 Restricted funds (continued) 1 Early Diagnosis 2 Economic Cost of IBD 3 Health Foundation 4 Helplines (consolidated) 5 IBD Nurses (consolidated) 6 In Their Shoes 7 Knowledge & Evidence support Helmsley 8 Margaret Ann Halls Legacy Fund 9 Not Every Disability is Visible 10 Patient Information (consolidated) 11 Research (consolidated) 12 Research - Medical Research Council 13 Supported Self Management in IBD 14 Funds under £5k Total restricted funds |
2023 Brought forward Income Expenditure Transfers 2023 Carried forward £ £ £ £ £ 60,000 50,000 70,000 - 40,000 (89,276) 5,000 (84,276) - - 119,683 140,000 182,019 - 77,664 71,777 64,415 133,170 - 3,022 4,228 75,199 56,362 (1) 23,064 26,313 - - (3,000) 23,313 51,876 59,400 111,276 - - 76,139 - 76,141 - (2) 5,389 - - (5,389) - 9,650 133,747 131,880 - 11,517 447,688 272,388 886,262 166,186 - - 293,721 - (293,721) - 13,435 14,891 12,212 - 16,114 6,965 - 5,153 (1) 1,811 803,867 1,108,761 1,580,199 (135,926) 196,503 |
|---|---|
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Crohn’s & Colitis UK
Annual Report and Financial Statements 2024
Crohn’s & Colitis UK Notes to the Accounts
For the year ended 31 December 2024
25 Analysis of Charity net assets between funds
| Fund balances at 31 December 2024 are represented by: Fixed assets Investments Current assets Current liabilities Long term liabilities Provisions for liabilities Fund balances at 31 December 2023 are represented by: Fixed assets Investments Current assets Current liabilities Long term liabilities Provisions for liabilities |
Unrestricted £ 203,566 2,761,363 1,833,802 (749,397) - (58,000) 3,991,334 Unrestricted £ 314,500 2,687,610 2,775,778 (713,771) - (58,000) 5,006,117 |
Restricted £ - - 2,471,771 (1,432,433) (588,255) - 451,083 Restricted £ - - 1,662,457 (1,585,418) (487,900) - (410,861) |
Total £ 203,566 2,761,363 4,305,573 (2,181,830) (588,255) (58,000) |
|---|---|---|---|
| 4,442,417 | |||
| Total £ 314,500 2,687,610 4,438,235 (2,299,189) (487,900) (58,000) |
|||
| 4,595,256 |
26 Related Party Transactions
Apart from the Gift Aid transfer of profits from NACC Merchandise Ltd as detailed in Note 11, there are no other related party transactions in the year (2023 none).
At the year end the subsidiary owed the charity £31,459(2023: £10,705).
27 Gifts in kind
Crohn's & Colitis UK received gifts in kind during the year relating to the goods and services to a value of £135,558 (2023 £86,284).
This related to Google grants (US$108,901converted at $1.25/£1 on 31.12.24) £87,121 (2023: £86,284), in addition to work carried out by DLA Piper £48,437
The organisation would not have been undertaken this work if the services had not been gifted.
Crohn’s & Colitis UK
42
Crohn’s & Colitis UK
Annual Report and Financial Statements 2024
Notes to the Accounts For the year ended 31 December 2024
28 Comparative Statement of Financial Activities (SOFA) for breakdown of restricted and unrestriced funds
| Unrestricted funds (inc. designated) Income : Note funds note 22) £ Donations and legacies 2 3,483,157 Charitable activities 5 865,770 Other trading activities 3 2,128,516 Investments 4 134,486 Other 1,744 Total income 6,613,673 Expenditure : Raising funds 9 2,502,467 Charitable activities: Research 11 99,543 Helplines 316,933 Knowledge and Information 228,971 Communications 838,153 Early Diagnosis 952,395 Evidence and Insight 626,480 Quality Improvements 527,321 Campaigns 444,987 Networks & volunteering 90,582 Membership 896,933 Total expenditure 6 7,524,765 Net income before investment gains/(losses) (911,092) Gains/(losses) on investments 17 244,027 Net income (667,065) Transfers between funds 15 135,926 Net movement in funds (531,139) Reconciliation of funds: Total funds brought forward 4,929,892 Total funds carried forward 4,398,753 |
Restricted funds £ 468,373 8,198 632,190 - - 1,108,761 765.00 886,262 205,326 247,544 - 70,000 - 117,882 52,420 - - 1,580,199 (471,438) - (471,438) (135,926) (607,364) 803,867 196,503 |
Total funds 2023 £ 3,951,530 873,968 2,760,706 134,486 1,744 7,722,434 2,503,232 985,805 522,259 476,515 838,153 1,022,395 626,480 645,203 497,407 90,582 896,933 9,104,964 (1,382,530) 244,027 (1,138,503) - (1,138,503) 5,733,759 4,595,256 |
Total funds 2022 £ 3,442,654 764,095 2,925,122 95,884 8,889 |
|---|---|---|---|
| 7,236,644 | |||
| 1,905,600 759,951 533,160 383,667 503,336 238,943 242,691 720,316 427,217 94,742 674,754 |
|||
| 6,484,377 | |||
| 752,267 (312,141) |
|||
| 440,126 - |
|||
| 440,126 5,293,633 |
|||
| 5,733,759 |
43
Crohn’s & Colitis UK
Annual Report and Financial Statements 2024
Administrative details
Board of Trustees, officers and Senior Leadership Team
Vice Presidents
Rod Mitchell Elaine Steven
Board of Trustees
Dr Jackie Craissati MBE (Chair) Tom Reddy (Vice Chair) Graham Bell David Buckle (appointed 21 September 2023) Manpreet Dhesi Lindsay Keir (resigned 20 October 2023) Antony Lorman (appointed 21 September 2023) Ashish Patel Ian Patrick Amanda Quincey (resigned 1 December 2023) Rachel Quinn (appointed 2 December 2023) Paul Richmond (appointed 21 September 2023) Justine Woolf Lucie Waters (appointed 21 September 2023)
Co-opted Advisers
Dr Barney Hawthorne – Chief Medical Adviser (resigned 31 December 2023) Dr Christian Selinger – Chief Clinical Adviser (appointed 1 January 2024)
Isobel Mason - IBD Nursing Adviser
Senior Leadership Team
Sarah Sleet, Chief Executive (resigned with effect from 29 March 2024) Marianne Radcliffe, Chief Executive (appointed 22[nd] July 2024) Andrew Adie, Director of Finance and Corporate Services Ruth Wakeman, Director of Services, Advocacy and Evidence (resigned with effect 5th September 2024)
Claire Walsh, Director of Income Generation and Marketing Fern Howard, Interim Director of Services, Advocacy and Evidence (appointed 9th September 2024)
Professional services
Solicitors
Auditors Solicitors Price Bailey LLP Debenhams Ottaway 3 Floor Ivy House 24 Old Bond Street 107 St. Peter’s Street Mayfair St. Albans LONDON Herts AL1 3EW W1S 4AP
Bankers
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Crohn’s & Colitis UK
Annual Report and Financial Statements 2024
Principal bankers: Lloyds Bank plc 36 Chequer Street St. Albans Herts AL1 3YQ
Other bankers: Metro Bank One Southampton Row London, WC18 5HA
Santander Corporate & Commercial 2 Triton Square Regent’s Place London NW1 3AN
Close Brothers Treasury 10 Crown Plaza London EC2A 4FT
Investment Fund Managers
CCLA Senator House 85 Queen Victoria Street LONDON EC4V 4ET
For more information about who we are, what we do and how you can help, please get in touch.
Crohn’s & Colitis UK Helios Court 1 Bishops Square HATFIELD Herts AL10 9NE
www.crohnsandcolitis.org.uk
Follow us
Facebook: /crohnsandcolitisuk Twitter: @CrohnsColitisUK Instagram: @crohnsandcolitisuk YouTube: www.youtube.com/user/crohnsandcolitisuk LinkedIn: Crohns and Colitis UK
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