2021-12-31-accounts - Against Breast Cancer Limited

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CONTENTS							PAGE
Chairman's	Statement
Trustees Annual Report
Independent	auditor's report to the	members					10
Consolidated	Statement offinancial	activities		(incorporating		the
income and	expenditure account)						13
Charity Statement of financial activities			(incorporating		the
income and	expenditure account)						14
Consolidated	Balance sheet						15
Charity Balance sheet							16
Consolidated	Statement of Cashf lowe						17
Charity Statement of Cashf lowe							18
Notes to the	financial statements						19

		YEAR	ENDED 31 DE	CEMBER 20	21
			Unrestricted	Restricted	Total Funds	Total Funds
			Funds	Funds	2021	2020
		Note	2	2	2
INCOME AND ENDOWMENTS
Donations and legacies			375,469	103,163	478,632	495,917
Other trading activities			274,400		274,400	298,730
Investment income			1,735		1,735	2,934
Other income
TOTAL INCOME			651,604	103,163	754,767	797,581
EXPENDITURE ON
Raising Funds			(519,830)		(519,830)	(588,217)
Charitable activities			(269,348)	(103,163)	(372,511)	(383,878)
Other			(19,344)		(19,344)	(13,040)
TOTAL EXPENDITURE			(808,522)	(103,163)	(911,685)	(985,135)
NET INCOME AND	NET
MOVEMENT IN FUNDS FOR
THE YEAR		10	(156,918)		(156,918)	(187,554)
RECONCILIATION	OF FUNDS
Total funds brought	forward		546,563	10,000	556,563	744,117
TOTAL FUNDS CARRIED
FORWARD			389,645	10,000	399,645	556,563

		YEAR	ENDED 31 DE	CEMBER 20	21
			Unrestricted	Restricted	Total Funds	Total Funds
			Funds	Funds	2021	2020
		Note	8	2	2	2
INCOME AND ENDOWMENTS
Donations and legacies		2	565,148	103,163	668,311	707,487
Other trading activities		3	6,544		6,544	9,231
Investment income		4	1,735		1,735	2,934
Other income		5	65,000		65,000	65,000
TOTAL INCOME			638/427	103,163	741,590	784,652
EXPENDITURE ON
Costs of generating	funds:
Costs of raising	donations
and legacies			(511,567)		(511,567)	(577,805)
Costs ofcharitable	activities		(269,350)	(103,163)	(372,513)	(383,878)
Other			(14,428)		(14,428)	(10,523)
TOTAL EXPENDITURE			(795,345)	(103,163)	(898,508)	(972,206)
NET INCOME AND	NET
MOVEMENT IN FUNDS FOR
THE YEAR		10	(156,918)		(156,918)	(187,554)
RECONCILIATION	OF FUNDS
Total funds brought	forward		546,563	10,000	556,563	744,117
TOTAL FUNDS CARRIED
FORWARD			389,645	10,000	399,645	556,563

			2021		2020
		Note	2	2	2
FIXEDASSETS
Intangible assets		13		1
Tangible assets		14		309,960	308,657
				309,961	308,658
CURRENT ASSETS
Stocks		16	16,066		17,255
Debtors		17	128,002		131,445
Cash at bank and in hand			260,800		515,471
			404,868		664,171
CREDITORS: Amounts	falling due within one year	18	(315,184)		(416,266)
NET CURRENT ASSETS/(LIABILITIES)				89,684	247,905
TOTAL ASSETS LESSCURRENT LIABILITIES				399,645	556,563
CREDITORS: Amounts	falling due after more than one
year
NET ASSETS/(LIABILITIES)				399,645	556,563
FUNDS
Restricted income funds		22		10,000	10,000
Unrestricted income funds		23		389,645	546,563
TOTAL FUNDS				399,645	556,563

			2021		2020
		Note	2	2
FIXEDASSETS
Intangible assets		13		I
Tangible assets		14		309,960	308,657
Investments		15		2	2
				309,963	308,660
CURRENT ASSETS
Debtors		17	136,241		149,036
Cash at bank and in hand			250,217		482,080
			386,458		631,116
CREDITORS: Amounts	falling due within one year	18	(296,776)		(383,213)
NET CURRENT ASSETS/(LIABILITIES)				89,682	247,903
TOTAL ASSETSLESSCURRENT LIABILITIES				399,645	556,563
CREDITORS: Amounts	falling due after more than one
year
NET ASSETS/(LIABILITIES)				399,645	556,563
FUNDS
Restrikded income funds		22		10,000	10,000
Unrestricted income funds		23		389,645	546,563
TOTAL FUNDS				399,645	556,563

		3	1 DECEMBER 2021
				2021	2020
				2
Cash flows from operating	activities
Net income				(156,918)	(187,554)
Adjustments for:
Depreciation of tangible fixed assets				1,601	875
Other interest receivable and similar income				(1,735)	(2,934)
Interest payable and similar	charges			731	827
Accrued expenses/(income)				146,069	(49,372)
Changesin:
Stock				1,189	6,096
Trade and other debtors				23,298	49,670
Trade and other creditors				(267,006)	122,046
Cash generated from operations				(252,771)	(60,146)
Interest paid				(731)	(827)
Interestreceived				1,735	2,934
Net cash from operating activities				(251,767)	(58,039)
Cash flows from Investing	activities
Purchase of tangible assets				(2,904)
Net cash used in investing activities
Cash flows from financing	activities
Proceeds from borrowings
Net cash (used in)/from financing		activities
Net increase/(decrease) In	cash	and cash	equivalents	(254,671)	(58,039)
Cash and cash equivalents	at beginning		ofyear	515,471	573,510
Cash and cash equivalents	at end ofyear			260,800	515,471

			2021	2020
			2
Cash flows from operating	activities
Net income			(156,918)	(187,554)
Adjusfmenls for:
Depreciation of tangible fixed assets			1,601	875
Other interest receivable and similar income			(1,735)	(2,934)
Interest payable and similar	charges		731	827
Accrued expenses/(income)			146,069	(49,372)
Changesin:
Trade and other debtors			32,650	34,800
Trade and other creditors			(252,361)	128,646
Cash generated from operations			(229,963)	(74,712)
Interest paid			(731)	(827)
Interest received			1,735	2,934
Net cash from operating activhies			(228,959)	(72,605)
Cash flows from Investing	activities		(2,904)
Purchase oftangible assets
Net cash used in investing activities			(2,904)
Cash flows from financing	activities
Proceeds from borrowings
Net cash (used in)/from financing activities
Net increase/(decrease) In Cash and cash equivalents	cash and cash at beginning	equivalents ofyear	(231,863) 482,080	(72,605) 554,685
Cash and cash equivalents	at end ofyear		250,217	482,080

			Group	Charity	Group	Charity
			2021 2	2021 2	2020 f	2020
Donations
Donations and		gifts	286,244	286,244	253,822	253,822
Trust income			8,850	8,850	14,627	14,627
Sporting events			101,517	101,517	83,570	83,570
Gift Aid reclaimed			21,299	21,299	19,866	19,866
Donation from		subsidiary		189,679		211,570
Government	Grant Income
Job Retention		Scheme	44,513	44,513	34,760	34,760
Legacies
Legacies			16,209	16,209	89,272	89,272
			478,632	668,311	495,917	707,487

NCOMING RESOURCES	FROM ACTIVITIES FOR	GENERATING FUNDS
		Group	Charity	Group	Charity
		2021	2021	2020	2020
		2	2		2
Recycling income		6,544	6,544	9,231	9,231
Trading income of subsidiary		267,856		289,499
		274,400	6,544	298,730	9,231
All income is unrestdicted	for both years.
OTHER INVESTMENT INCOME
		Group	Charity	Group	Charity
		2021	2021	2020	2020
		2	2	2
Bank interest receivable		f,735	1,735	2,934	2,934
All income is unrestricted	for both years.

			Group	Charity	Group	Charity
			2021	2021	2020	2020
			2	2
Management	charge from	subsidiary		65,000		65,000
All income is unrestricted		for both years.

		Group	Charity	Group	Charity
		2021	2021	2020	2020
		E	8
Donations		87,642	87,642	117,457	117,457
Event Fundraising		219,747	219,747	263,006	263,006
Trading costs of subsidiary		8,263		10,412
SUpport costs		204,178	204,178	197,342	197,342
		519,830	511,567	588,217	577,805
All expenditure is unrestricted	for both years.
COSTS OF CHARITABLE ACTIVITIES BYFUND TYPE
		Group	Charity	Group	Charity
		2021	2021	2020	2020
		E	2	2	E
Research		372,510	372,510	383,876	383,878

OSTS OF CHARI		ABLE ACTIVITI	ES BYACTIVITY TY	PE
			Voluntary	Event	Support	Total	Total
			Fundralslng	Fundraising	Costs	2021	2020
			6	6	9	6
Wages &salaries				197,919	144,639	342,558	370,631
Employers Nl				11,932	13,678	25,610	31,176
Staff Pension				9,896	6,982	16,878	16,014
Staff recruitment	&training			3,080	3,080	6,160	I7,533
Rates &water			1,969	1,312	3,281	6,562	6,507
Light &heat			669	446	1,115	2,230	2,265
Insurance			1,503	1,002	2,506	5,011	4,925
Telephone			3,002	2,401	600	6,003	5,922
Depreciation			800	640	160	1,600	875
Stationery			5,559	4,447	1,112	11,118	6,370
Publicity			1,809	3,359		5,168	I7,370
Event management			31,937	5,013		36,950	49,443
Database costs					38,879	38,879	23,562
Travel			77	62	15	154	617
Property repairs 5		maintenance	2,561			2,561	16,845
Agency fees online giving
Miscellaneous			313	135		448	394
Office equipment		&hardware	1,103	735	1,839	3,677	4,701
Postage							2,455
Charity expenditure			51,302	242,379	217,886	511,567	577,805
Trading purchases			8,263			8,263	10,412
Group expenditure			59,565	242,379	217,886	519,830	586,217

YEAR ENDED 3	1 DECEMBER 202	1
OTHER COSTS
	Group	Charity	Group	Charity
	2021 f	2021 2	2020	2020 2
Employers NIC Accountancy fees	(4,000)	(4,000)	(4,000)	(4,000)
Audit fees	10,839	8,389	9,429	7,054
Legal fees	5,831	5,831	2,461	2,461
Interest payable Corporation Tax charge for year	3,478	3,478	4,179	4,179
Other financial costs	3,196	730	971	829
	19,344	14,428	13,040	10,523

	Group
					2021	2020
					2
	Staff pension contributions			18,065		16,314
	Depreciation				1,601	875
	Auditors' remuneration:
	- audit ofthe financial statements			10,839		9,429
	Charity
					2021	2020
					2	F
	Staff pension contributions			18,065		16,314
	Depreciation				1,601	875
	Auditors' remuneration:
	—audit ofthe financial statements				8,389	7,054
11.	STAFFCOSTS AND EMOLUMENTS
	Total staff costs were as	follows:
					2021	2020
					2
	Wages and salaries			366,303		382,047
	Social security costs			27,668		28,141
	Other pension costs			18,065		16,314
	Redundancy and termination	payments				10,000
				412,036		436,502
	particulars ofemployees:
	The average number ofemployees		during the year, calculated	on the basis of full-time	equivalents,	was as follows:
					2021	2020
					No	No
	Number of support staff				16	10
	No employee received remuneration		of more than 260,000 during the year (2020 - Nil).

	Taxation based cn results for the year
13.	INTANGIBLE FIXEDASSETS —GROUP AND CHARffY
	COST
	At 1 January 2021 and 31 December 2021
	AMORTISATION
	At 1 January 2021 and 31 December 2021
	NET BOOK VALUE
	At 31 December 2021
	At 31 December 2020

2021	2020
2	8
	Iatent
	2
	2,762
	2,761

TANGIBLE FIXED ASSETS —GROUP AND	CHARITY
	Freehold
	properly	Equipment	Total
	2	2	2
COST
At I January 2021	307,782	36,105	343,887
Additions		2,904	2,904
Al 31 December 2021	307,782	39,009	346,781
DEPRECIATION
At 1 January 2021		35,230	35,230
Charge for the year		1,601	1,601
At 31 December 2021		36,831	36,831
NET BOOK VALUE
At 31 December 2021	307,782	2,178	309,960
At 31 December 2020	307,782	875	309,960

STOCKS
	2021	2020
	2	2
Stock	16,066	17,255

17. DEBTORS
		Group 2021	Charity 2021	Group 2020	Charity 2020
		2	2	2	2
Trade debtors Amounts owed by group undertakings		22,665	30,904	34,605	2,254 49,942
Other debtors
Prepayments		105,337	105,337	96,840	96,840
		128,002	136,241	131,445	149,036
16. CREDiyonst Amounts	falling due within	one year
		Group	Charity	Group	Charity
		2021	2021	2020	2020
		2	2		9
Bank loans and overdraft
Trade creditors		4,098	4,075	244,809	244,809
Amounts owed to group undertakings
Corporation Tax
Taxation and social security		20,446	6,736	47,497	16,669
Other creditors		5,082	407	4,326	2,101
Accruals		285,558	285,558	119,634	119,634
		315,184	296,776	416,266	383,213
19.Analysts ofcash and cash equivalents
	Group 2021	Charity 2021	Group 2020	Charity 2020
	2	2	2	F.
Cash In Hand		251L217

0.A	nalysis of	changes In net	debt (Consolidated cash	flow statement)
			Balance at 1	Cash Flows	Balance at 31
			January 2021	2	December 2021
			2
Cash	and Cash equivalents		515,471	(241,671)	260,800
Loans	due within	1 year
Loans	after 1 year
Total			515,471	(241,671)	260,800

					Net
			Intangible fixed assets	Tangible fixed assels	oui'lan't assets/ (liabilities)	LOI19 Term Liabilities	Total
				2	2		2
Group	Unrestricted	Income Funds		309,960	79,684		389,645
Charity	Unrestricted	Income Funds		309,962	79,682		389,645
Group	Restricted Income Funds				10,000		10,000
Charily	Restricted	Income Funds			10,000		10,000