Registered Company Number: 06340136 (England and Wales) Registered Charlty Number: 1120931
Page Ito3 Report of the Trustees Independent Examlner's Report Staiement ol Flnanclal Actlvltles siatement of Flnanclal Poslllon Noles10 the Flnanclal Stalements Delalled Statement of Flnanclal Actlvates 6t07 8t012 13
The trustees, present their report with the financial statements of the charity for the year ended 31 August 2024. The trustees have adopted the provisions of Accounts and Reporting by Charities: statement of Recommended Practice applicable to charities preparing thelr accounts in accordance wlth the Financial Reporting Standards applicable in the UK and Republic of Ireland IFRS1021. OBJECTIVE AND ACTIVITIES Objectlves and aims The centre provides holistic therapies, treatments, support and advice to breast cancer patients and their families. All therapies have been assessed as safe, appropriate and benef icial to breast ca ncer patients. All therapists are f ully q ualif led and accredited practitioners in thei r f ield of expertise. The Centre accepts donations f rom visitors to off set costs and also fundraises to cover these and associated running costs. Compllance wlth publlc beneflt guldance The Trustees give an assurance thatthey have complied with their duty to have due regard to the Charity Commission's public benefit guidance when they exercised any powers or duties to which th8 guidance was relevant. Volunteers The charity benefits from an increased number of volunteers plus 1 paid member ol staff12 days). The highly regarded reception staff comprises of a group of dedicated and motivated volunteers, who are hugely important in the day-to-day activities of the Centre. We have several othervolunteers who support with ad-hoc tasks, events and fundraising. We are supported by our Centre Director who looks after everything in the background, from social media, email, and our website to admin, finance, banking, events and fundraising. It is our ethos to have the highest standards, with everyone at the Centre working towards this. The Trustees wish to thank all those volunteers who have given and to those who continue to give their time so willingly. Our volunteerteam are well thought of by trustees, visitors and our community partners alike. We simply could not offer the services we do, without them. Charltable actlvllles The charlty provides holistic therapies and treatments which include, Counselling, Reflexology, Reiki, Nindfulness. Lymphatic Drainage, Yoga, Hand & Nail treatments, Sound Bowl Meditation, Indian Head Massage and Oncology Massage as well as peer-to-peer support and advice. All reducing stress, pain, physical and mental discomfort and improving sleep and general wellbeing. The communitywe have built continues to support one another throughout the cancer journey. Our social activities give the opportunity to chat in an informal setting,. Coff ee Mornings are particularly popular. We prove a safe and tranquil space in which to heal. Page I
Fundraislng actlvltles The charity is truly grateful to so manywho have contributed to it, be that by making grants available to us, donations from visitors, helping at events both in 8nd away from the Centre. The charity's fund raising continues to be very well supported by local community businesses including pubs, restaurants, supermarkets and local groupslclubs. There has been a steady flow of donations and support from all areas resulting in a successful year forthe charity. It has allowed the charity to expand its opening time to 5 days a week. FINANCIAL REVIEW Prlnclpal fundlng source The charity's ongoing SOLirrp,.g nf inp,nmA r.r)mft8 from grants, donations from individuals, businesses and those with an interest in supporting those with breast cancer. The income is supplemented by regular givi ng, many fund-raising activities and events, plus additional f unds received through gift-aid claimed on appropriate gifts. Reserves pollcy The Trustees aim to maintain a reserve equivalent to three months running cost, and this continues to be in place. Add itionally, it has continued to be the policy of the trustees to operate the charity on a year-on-year break even basis. The res8rve t)uilt up in the past years has been both sensible and prudent in view of the current financial circumstances. This will continue to be the aim. We are aware that as the Centre reaches its 15 year, many of the origin81 fixtures and fittings may need replacing. We are costing these in 2025 to allow suff icient reserves going forward. CURRENT UPDATE The day-to-day responsibilities of the Centre have been taken on by Jo Gallier, Trustee and our Centre Director. Her passion to keep the Centre running eff iciently, as well as growing to suit the needs of our Ioc81 community, are clear for all to see. The Primrose Centre goes from strength to strength and serves an ever-incre8sing number of visitors every month. We have a strong Board of Trustees, a dedicated team of volunteers and a taLented mix of paid therapists, Together we are takingthe Primrose Centre into the future- it is an honour and a pleasure to look after th818gacy the late Mary Spinks has left us. STRUTUCTURE, GOVERNANCE AND MANAGEMENT Governlngdocument The charity is controlled by its governing document. a deed of trust, and constitutes a limited company, limited by guarantee, as dellned bythe Companies Act 2006 REFERENCE AND ADMINITRATIVE DETAILS Registered Company Number 06340136 (England and Wales) Registered Charlty Number 1120931 Page 2
Registered Offlce The Primrose Centre 3 Prudence Lane Orpington Kent BR6 8RE Trustees Mrs M Jvelasco Ms Lsplnks MSJ P Gauier Ms N Oakes Independent Examlner Rachel SomervSlle-Cotton Approved byorderof the board of trustees on io January 2025 and signed on Its behalf by: Ms J P Galller Page 3
Independent examlners, report to Ihe trustees of the Primrose Centre Llmlled {"the company,) I report to the company trustees on my examination of the accounts ofthe company forthe year ended 31 August Responslbllltles and basls of report As the charity's trustees of the company (and also directors for the purposes of company law) you are responsible forthe preparation of the accounts In accordance wlth the requirements ofthe CompanlesAct2006 Having satlsfied myself that the accounts of the Company are not required to be audited, under part 16 of the 2006 Act, and are eligible for an Independent examination, I report in respect of my examination of your charity's accounts, as carried out under Section 145 of the Charitles Act 2011 {"the 2011 Act"). In carrying out the examination I have followed the directlons given ty the Charities Commission under Sectlon 14515} Ib) of the Independent examlner's statement I have completed my examlnation. I conflrm that no matters have come to my attention In connection wlth the examlnatlon giving cause to believe that: i. thataccounting records were not kept In respect ofthe Companyas required by Sectlon 386 ofthe 2006 act; 2. the accounts do not accord wlth those records. or 3. that the accounts do not comply Wth the accountlng requirements of Sectlon 396 of the 2006 Act other than any requlrement that the accounts give a true a fair view which is not a matter considered as part of an independent examinatlon. or 4. thatthe accoLints havp. nnt hp,en prepared In accordancewith the methods and princlples of the Statement of Recommended Practlce for accounting and reportlng by charltles (appllcable to charlties preparing their accounts in accordance with the Flnanclal Reportlng standard appllcable in the UK and Republlc of Ireland I have no concerns and have come across no other matters in connectlon with the examlnation to whlch attention should be drawn in thls report In orderto enable a proper understandlng ofthe accountsto be reached. Rach Ille-c on BSC (Honsl Date Page 4
2024 2023 Unrestrlcted fund Total funds Notes INCOMEAND ENDOWMENTS FROM Donations and legacies Grants Investment income 49,710 15,425 2,244 42,240 1,067 67,379 43,307 EXPENDITURE ON Supportcosts 26,504 13,934 Therapistcost 19,484 21,089 Depreciation 2,685 Total 48,673 35,023 NETINCOMEI (EXPENDITURE) 18,706 8,284 RECONCILIATION OF FUNDS Total funds brought forward 594,319 586,035 TOTAL FUNDS CARRIED FORWARD 613,025 594,319 The notes form partofthe financial5tatements Page 5
2024 Unrestricted funds 2023 Total funds Notes FIXED ASSETS Tangible assets 490,054 482,000 CURRENT ASSETS Debtors 3.446 123,263 126,710 3,271 112,651 115,922 CURREKf LIABILITIES Amounts falling duewithln one year 13,7381 13,603) NET CURRENT ASSETS 122,971 112,319 TOTAL ASSETS LESS CURRENT LIABILITIES 617,0? 594,319 FUNDS Unrestrlcted funds 613,026 594,319 TOTAL FUNDS 613,026 594,319 The charitable company Is entltled to exemptlon from audit under sectlon 477 ofthe Companies Act 2006 for the year ended 31 August2024 The members have not requlred the company to obtain an audit of Its financial statement for the year ended 31 August2024 in accordance wlth Sectlon 476 otthe Companles Act2006. The trustees acknowledge their re5ponslbllities for (al ensuringthatthe charltable company keeps accounting records that cornplywith Sections 386 and 387 ofthe Companies Act2006 and preparing flnancial statements which give a true and falr vlew of the state of affairs of the charitable company as at the end of each financlal year and of its surplus or deficlt for each financialyear in accordance wlth the requirements of Sections 394 and 395 and which otherwise complywith the requirements ofthe Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. Ibl The notes form partofthe financial statements
These f Inanclal statements have been prepared in accordance with the provisions applicable to charltable companles subjectto the smallcompanles regime. The flnanclal statements were approved bythe Board ofTrustees and authorised for issue on and were signed foron its behalf by: cjail J P Galller- Trustee Date The notesfomi part of thefinanclal statements
NQIE&T.O THE.F.1N¢JALs.TATEmENTS ACCOUNTING POLICIES Basis of preparingthe flnanclal statements The financial statements of the charltable company. which Is a publlc beneflt entity under FRS 102, have been prepared in accordance wlth the Charities SORP IFRS 1021 'Accounllng and Reporting by Charltles: Sldleiiieiil ul Rgioiiin)ended Practice appllcable to charities preparing their accountJ in accordancc wlth the Flnancial Reportlng applicable in the UK and Republlc of Ireland IFRS 1021 (effective 1st January 2109), Flnanclal Reportlng standard 102 'The Flnancial Reportlng standard appllcable in the UK and Republlc of Ireland, and the Companie5 Act 2006. The flnancial statements have been prepared under the hlstorlcal cost convention. Income All income Is recognlsed In the Statement of Flnanclal Actlvltles once the charity has entltlement to the funds, It Is probable thatthe Incomewlll be recelved and amount can be measured rellably. Expendlture Liabllltles are recognised as expendlture as soon as there Is a le8al or conslruLlivg ubligdlivii ioiiiiiilltlng the charity to that expenditure, It is probable that a transfer of economlc beneflts wlll be requlred In settlement and the amount of the obiigatlon can be measured rellably. Expendlture is accounted for on an accruals basls and ha5 been classilied under headlngs that aggiegate all cost related to the category. Where costs cannot be dlrectly attrlbuted to partlcular headlngs they have been allocated to actlvitles on a basls conslstent wlth the use of resources. Tanglble flxed assets Depreclatlon Is provlded at the followlng annual rates In order to wrlte off each asset over Is estimated useful life. Flxtures and flttings Equlpment 25% on reduclng balance 25% on reduclng balance Taxatlon The charfty is exempt from corporatlon tax on Its charltable actlvltles. Fund accountlng Unrestricted funds can be used In accordance wlth the charltable objectlves at the discretlon of the trustees Restricted funds can only be used for partlcular restricted purposes wlthln the objects of the charity
INVESTMENT INCOME 2024 2023 Deposit account interest 2,244 1,067 RAISING FUNDS 2024 2023 Support costs 26.504 26,504 13,934 13,934 NET INCOMEIEXPENDITURE 2024 2023 Depreclatlon of owned assets 2,685 TRUSTEES. REMUNERATION AND BENEFITS A trustee of the charlty was remunerated as an employee durlng the perlod. Thls Is permltted under the charlty'sconstltutlon whlch has been approved bythe Charftles Commlsslon In England and Wales. Trustees, expense There were no trustees, expenses pald for the year ended 31 August 2024 or for the prlor perlod to 31 August 2023. STAFF COSTS The average monthly number of employees durlngthe year was as follows: 2024 2023 Support Staff No employees recelved emoluments In excess of £60,000 Contlnued..,
NQTE.S.TO THLEINANQL4L.S.TAT.EMENTS COMPARITIVES FOR THE STATEMENT OF FINANCIALACTIVITIES Unrestrlcted fund Income and endowmentsfrom Donatlons and legacles Investment Income Total 42.240 1,067 43.307 Expendlture on Ralslng tunds Charltable actlvltles Total 13.934 21,089 35,023 NEf INCOME I (EXPENDITURE) 8,284 RECONCILLIATION OF FUNDS Total fund brought lorward 586,035 TOTAL FUNDS CARRIED FORWARD TANGIBLE FIXED ASSETS Freehold Property Flxtures and Flttlngs Equlpment Totals COST As at I September 2023 Addltlons 482,000 39,224 1,045 10,739 11,784 522,269 10,739 533,008 482,000 39,224 DEPRECIATION As at I September 2023 Charge foryear 39,224 3,730 2,685 6,415 42,954 2,685 45,639 39.224 NET BOOKVALUE At 31 August 2024 482,000 5,370 479,315 at 31 August 2023 482,000 482.000 Continued... io
NQIE&IQTHE.F.INANCJALSIATEMENT.S TANGIBLE FIXEDASSEfs- contlnued 2024 2023 Addltlons comprlsed of the followlng Items: Defibrillator and safety box BTL lymphastlm machlne trouser attachment Supply and install of pergola 840 6,000 3,899 10,739 DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Otherdebtors 3,446 3.271 10 CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other credltors 3,738 3,603 li MOVEMENTS IN FUNDS Net movement In funds At 1.9.23 At31.8.24 Unrestrlcted funds Generalfund 594,319 18,706 613,025 TOTAL FUNDS 594,319 18,706 613,025 Net movement Infunds, Included In the above are as follows: Income Resources expended Movement In funds resources Unrestrlcted funds Generalfund 67,379 148,6731 18,706 TOTAL FUNDS 67,379 148,6731 18,706 Continued... li
NQIES.Tll.T.HRFINAFIQIALSTATEMENTS li MOVEMENT IN FUNDS- contlnued Comparative for movement In funds Net movement In funds At 1.9.22 At 31.8.23 Unrestrlcted funds Generalfund 586,035 8,284 594,319 TOTAL FUNDS 586,035 8,284 594.319 Comparatlve net movement In funds, Included In the above as follows: Income Resources expended Movement In funds resources Unrestrlcted funds Generalfund 43,307 (35,0231 8,284 TOTAL FUNDS 43,307 135,0231 8.284 Currentyear 12 months and prloryear 12 months comblned posltlon Is asfollows: Net movement In funds Ati.9.22 At 31.8.24 586,035 26,990 613,025 TOTAL FUNDS 586,035 26,990 613,025 Currentyear 12 months and prloryear 12 months comblned posltlon Is asfollows: Income Resources expended Movement In funds resources Unrestrlcted funds Generalfund 93,017 172,2661 20,751 TOTAL FUNDS 93,017 172,2661 20.751 RELATED PARTY DISCLOSURES There were no related party transactlonsfortheyear ended 31 August 2024 12
2024 2023 INCOME AND ENDOWMENTS Donatlons and legacles Donations Grants 49,710 15,425 65,135 42,240 42,240 Investment Income Deposit account Interest 2,244 1,067 Total Incomlng resources 67,379 43,307 EXPENDITURE Freelaance and support staff Support staff Freelance theraplsts 3,938 19.484 23,422 14,584 6,089 20,673 Support costs Advertisingand Marketlng Donatlons Insurance Light,heat and propety costs Printing, postage and stationery Refreshments and flowers Sundrles Subscrlptlons Tralnlng Telephone 8ullding and garden malntenance costs 1,195 416 891 1,817 2,029 1,146 4,245 771 633 817 431 500 2,268 9,195 21,200 616 1,853 5,884 13,506 Flnance Card Charges Other 735 631 Depreclation 2,685 Total resources expended 48,673 35,023 Net Income I lexpenditurel 18.706 8.284 This page does notform part ofthe statutoryfinancial statements 13