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← Heartburn Cancer UK

2024-04-30-accounts

REGISTERED COMPANY NUMBER: 07227937 (England and Wales) REGISTERED CHARITY NUMBER: 1136413

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

HEARTBURN CANCER UK

Hopper Williams & Bell Limited Chartered Accountants Highland House Mayflower Close Chandler's Ford Eastleigh Hampshire SO53 4AR

Heartburn Cancer UK

ANNUAL REPORT & FINANCIAL STATEMENT FY2023/2024

HEARTBURN CANCER UK

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

Page
Reference and Administrative Details 1
Chairman's Report 2
Report of the Trustees 3 to 11
Statement of Trustees' Responsibilities 12
Independent Examiner's Report 13
Statement of Financial Activities 14
Balance Sheet 15 to 16
Notes to the Financial Statements 17 to 27

HEARTBURN CANCER UK

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 APRIL 2024

TRUSTEES Professor R C Fitzgerald
Ms B A Huntingdon
W Mathers
Mrs M E McCord
Dr O J Stovin
T Thornton-Jones (resigned 1.9.2023)
T J Underwood (resigned 6.6.2024)
M J C Farrier (appointed 1.11.2023)
Ms J Stevenson Timini (appointed 1.12.2023)
Professor S Markar (appointed 25.7.2024)
REGISTERED OFFICE Grove House
Lutyens Close
Chineham Court
Basingstoke
Hampshire
RG24 8AG
REGISTERED COMPANY 07227937 (England and Wales)
NUMBER
REGISTERED CHARITY 1136413
NUMBER
INDEPENDENT EXAMINER Hopper Williams & Bell Limited
Chartered Accountants
Highland House
Mayflower Close
Chandler's Ford
Eastleigh
Hampshire
SO53 4AR

Page 1

HEARTBURN CANCER UK

CHAIRMAN'S REPORT FOR THE YEAR ENDED 30 APRIL 2024

Welcome – a message from our chair and founder Mimi McCord

My husband Mike suffered from persistent heartburn all his adult life. I would buy antacids regularly in our weekly shop and think nothing of it until the day a piece of toast got stuck in his throat. A few weeks later, a consultant said, “It’s cancer.” He died nine weeks later aged just 47. If I knew then what I know now, I think he would still be alive.

‘What I know now is persistent heartburn is not normal.’

It doesn’t mean you have cancer. And short bouts of heartburn, acid reflux, indigestion (it’s all the same thing) can just be related to having a meal too late one night; eating on the run; overindulging.

But, if it keeps coming back, or you, your partner, or a family member or friend regularly buy over the counter or off-the-shelf treatments, you MUST speak to your doctor and get it checked out, properly.

And go back again if you keep having a problem.

For the last 20 years, I’ve been determined to do what I can to help other families avoid the tragedy that hit mine - so very hard.

8,000 people a year die of cancer of the oesophagus, often because they didn’t know the warning signs or realise that many cases are preventable.

Cancer of the oesophagus is the UK’s 7th most deadly cancer, and the 4th most common cause of cancer death in men.

The incidence is growing here, in the Western world, for reasons we’re not entirely sure of yet, but which might be connected to more inactivity, worse diets and bigger waistlines.

There are no survival statistics for stage four metastatic oesophageal cancer, which has spread away from the original site. The only chance we have is catching it early.

We will continue demanding hope, demanding change for the future - in the name of those we've lost.

Mimi McCord, Founder and Chairman

Page 2

HEARTBURN CANCER UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2024

Who We Are

We are Heartburn Cancer UK. The country’s leading specialist Barrett’s oesophagus and oesophageal cancer charity.

Our charity promotes more awareness of the symptoms of oesophageal cancer and is demanding more action for oesophageal cancer survival.

We want every adult in the country to know that persistent heartburn is not normal and long-term selfmedicating isn’t a good solution.

We want a Barrett’s diagnosis to be seen as a gift.

We provide trusted information and support those diagnosed with Barrett’s or OC and their loved ones.

Our aim is for them to have support so they do not to feel lost or alone - whatever their diagnosis is.

We work with a network of people to keep more people alive: with academics, with NHS cancer alliances, with NICE, with medical device developers, with private clinics - anyone who has the same aim as us.

And we’re increasingly challenging the status quo on behalf of patients. We think they deserve better. We are their advocates, their support, their translators.

Heartburn Cancer UK is demanding more hope for patients by increasingly supporting early diagnosis tools and techniques – such as the capsule sponge test, which we want to see in all UK GP surgeries.

We stand alongside medical professionals, contribute to medical guidance and support the Surgical Specialist Lead for oesophageal adenocarcinoma who has responsibility both for the development of clinical networks to deliver multi-centre studies as well as ensuring that the studies are relevant to their subspecialty and their patients. These are important areas of research which will help improve patient outcomes.

To mark oesophageal cancer awareness month in February 2024, our #DemandingHope campaign was highly successful.

In a nutshell:

We recently won a Third Sector Award for it… the ‘Small Charity, Big Achiever’ award which we are very proud of. And we’re now looking at ways we can build on this work in the year ahead.

We are already working with cancer alliances for regional campaigns for Feb 25. And we are developing an app to further support patients.

We’re only small, but as you can see, we’re making a big impact, and we’re 100% committed.

Page 3

HEARTBURN CANCER UK REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2024

Our Mission and Focus

To be a respected UK source of awareness and information on the risks of ignoring persistent heartburn, encouraging the public to seek medical advice, to champion research to enable an earlier diagnosis to save lives, and to support those living with reflux, Barrett’s oesophagus and oesophageal cancer.

Page 4

HEARTBURN CANCER UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2024

Our 23/24 Highlights

We are strongly continuing to highlight the focus of the charity to raise awareness of the possible dangers of ignoring persistent heartburn and its link to Barrett’s and oesophageal cancer. This will enable an earlier diagnosis of cancer when curative treatment is still possible. In the 20 plus years of the charity’s existence the prognosis for this cancer remains appalling.

Demanding Hope Campaign

A particular highlight has been our Demanding Hope Campaign. This has been an exceptionally successful collaboration with Cyted Health, The Cleveland Clinic and The Lanesborough hotel in February 2024 for Oesophageal Cancer Awareness Month. We raised significant awareness and carried out a self-referral capsule sponge testing campaign which included:

HCUK’s 20[th] Anniversary

2023 was the 20th anniversary of the charity and as intended we exploited this milestone through our Demanding Hope campaign, adventure challenges, major charity events and use of media opportunities. These included:

Fundraisers

Major Charity Events

Media and publication successes

Page 5

HEARTBURN CANCER UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2024

Earlier Diagnosis and our Mobile Diagnostic Units

Our second MDU was built and used for the first time in our Demanding Hope campaign as a clinical space and awareness billboard at Hyde Park Corner.

Successful completion of our collaboration with the DELTA capsule sponge project and our MDU being used at three primary care sites/community settings which included some self-referrals. HCUK also fulfilled a supportive role in PPIE (Patient and Public involvement and Engagement) as part of the advisory board. There is further interest in using the unit from Integrated Care Boards (ICBs) and Cancer Alliances. We have continued to work on primary care capsule sponge initiatives with Cyted Health through Cytoprime 1 and 2 with a Cytoprime 3 proposal waiting for a decision.

Awareness

Social media and our website continue to form a major element of HCUK’s awareness work and trusted information. The HCUK website continues to develop and widen our exposure using the various optimisation tools available. Social media channels were and continue to be exploited to their maximum potential with available resources. This has significantly increased our ability to support patients and carers impacted by Barrett’s and Oesophageal Cancer.

Support

We established a further support group based at Chase Farm for patients living with Oesophageal Adenocarcinoma (OAC) and our online group continued to grow and develop to include expert speaker sessions.

Trusted Information

We added to our video library and developed a new website with clinically checked information to ensure an up-to-date resource for patients and any interested parties.

Our literature expanded to include information for ‘newly diagnosed’ patients with Barrett’s and OAC and is available via the website, as a down-loadable PDF or as a leaflet that can be sent. All our information is checked by our clinical experts who have ensure accuracy, and patients gave their thoughts on content and readability.

Awareness

Costello Medical worked with us on a pro-bono project to help provide robust information on our communication and awareness activities and helped develop a proposal and identity for future awareness campaigns. They are likely to continue supporting us and stay working with us as we continue to deliver these campaigns.

Research

We continued to support several research initiatives that might improve earlier diagnosis or patient outcomes. This included supporting the Royal College of Surgeons Surgical Speciality Lead role and helping to fund the increased number of endoscopies required following our self-referral campaign in London.

The Team

It became a necessity to increase the team of three part time staff to an additional two members and buy-in further expertise on PR and video production. This will enable the charity to continue in its everincreasing upward progress.

Page 7

HEARTBURN CANCER UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2024

Public benefit

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Financial Summary – FY23/24

Financial Performance Review

This financial year has been very positive. With fundraising including a Lands End to John O’Groats Walk, a London to Paris bike ride and our November Anniversary Dinner. Our supporters are always committed to helping us and this year has been a real tribute to our 20th year.

We have been able to progress HCUK’s work with a new website, printed literature for patients and their loved ones and been able to successfully run our #Demanding Hope Campaign in February – oesophageal cancer awareness month.

We are also very fortunate to have been supported by Costello Medical who provided pro-bono support for planning our next awareness campaign. The value of this work was in excess of £30k. This is a relationship which will extend into FY2024/2025.

Income summary

Donations streams include our website, fundraisers using the Just Giving platform and those who donate in memory of those who have died as a result of oesophageal cancer.

Grants applications during our financial year 2023-2024 included our largest single donation to date of 25K from Mike Gooley at Trailfinders. BMS provided funding of £7.5k towards our core costs, among others for which we are very grateful.

Corporate Partnerships – we are very fortunate to be The Lanesborough hotel’s chosen charity. All their customer facing services have reference to HCUK and our awareness message and they make a regular donation to us which is a great support to our charitable activity.

In November 2023 our 20th year celebration dinner and fundraiser, generously sponsored by Loadsure and Tokio Marine Kiln, raised over £33k for HCUK.

Page 7

HEARTBURN CANCER UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2024

Page 8

HEARTBURN CANCER UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2024

Fundraising & Income Driving Plans for 2024/2025

Beyond the core costs to run the charity, funds raised will be used for:

Page 9

HEARTBURN CANCER UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2024

Activity Cost Estimate Income Estimate Timeline
Just GivingandText Giving
(individual fundraising activities)
Run for charityactivities (Run for
charity membership)		 Just giving 5%
transaction fee
£750 Membership		 £75,000 Annual
Websiteincome, includingregular
giving,ad hocdonations, website
appeals, fundraising pages andshop
purchases		 Stripe 2.2% transaction
fee (website)		 £30,000 Annual
Otherfundraising activities (inc
donation cheques etc)		 Nil £26,000
Legacy and in Memoriam(Much
loved tributes, giving in memory)		 £650 £25,000 Annual
Directto bank donations Nil £3,000 Annual
GrantandFunderincome £8,640 £45,000 Annual
Maintain ourcorporaterelationship Nil £25,000 By -monthly and
ad hoc
Gift AidTax from Website donations Nil £5,000 Annual
BankInterest Nil £4,000 Annual
TOTAL £238,000

Page 10

HEARTBURN CANCER UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2024

Reserves Policy

It is the policy of the charity that unrestricted funds, which have not been designated for a specific use should be maintained at a level equivalent to six months expenditure, which is calculated to be in the region of £45k.

The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities whilst consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Risks

The Trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The following served as trustees during the year:

Mrs M E McCord Prof R C Fitzgerald Prof T Underwood Mrs B A Huntingdon Dr O J Stovin Mr W Mathers Mr M Farrier Mrs J Stevenson Timini

The above are also Directors for the purposes of company law.

The Board have the statutory power to appoint new trustees under the terms of the Trust Deed and provide the necessary training in order that they may fulfil their obligations as Trustees.

None of the Trustees has any beneficial interest in the company. The Directors are members of the company and guarantee to contribute £1 in the event of a winding up.

The charity is governed by the Board of Trustees which is responsible for formulating the strategies and policies of the charity including exercising financial controls.

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies' exemption.

28 Jan 2025

Approved by order of the board of trustees on ………………………….. and signed on its behalf by:

..................................................................... Mrs M E McCord - Trustee

Page 11

HEARTBURN CANCER UK

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 30 APRIL 2024

The trustees (who are also the directors of Heartburn Cancer UK for the purposes of company law) are responsible for preparing the Annual 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 trustees to prepare financial statements for each financial year which 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 those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to 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.

Page 12

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HEARTBURN CANCER UK

Independent examiner's report to the trustees of Heartburn Cancer UK ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2024.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

N R Whitemore FCCA The Association of Chartered Certified Accountants

Hopper Williams & Bell Limited Chartered Accountants Highland House Mayflower Close Chandler's Ford Eastleigh Hampshire SO53 4AR

29 Jan 2025 Date: .............................................

Page 13

HEARTBURN CANCER UK

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2024

Unrestricted
Restricted
fund
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
211,307
60,023
Charitable activities
5
Other charitable activities
-
-
Other trading activities
3
85
-
Investment income
4
3,650
-
Other income
672
-
Total
215,714
60,023
EXPENDITURE ON
Raising funds
6
23,101
-
Charitable activities
7
Early diagnosis
31,520
31,475
Awareness
45,516
2,210
Research and education
15,511
-
Support
35,345
9,432
Charity running costs
41,024
-
Other charitable activities
-
-
Total
192,017
43,117
NET INCOME
23,697
16,906
Transfers between funds
17
(1,343)
1,343
Net movement in funds
22,354
18,249
RECONCILIATION OF FUNDS
Total funds brought forward
88,081
129,256
TOTAL FUNDS CARRIED FORWARD
110,435
147,505		 2024
Total
funds
£
271,330
-
85
3,650
672
275,737
23,101
62,995
47,726
15,511
44,777
41,024
-
235,134
40,603
-
40,603
217,337
257,940		 2023
Total
funds
£
153,904
19,840
225
944
-
174,913
17,757
28,096
22,301
7,245
18,113
22,308
-
115,820
59,093
-
59,093
158,244
217,337

The notes form part of these financial statements

Page 14

HEARTBURN CANCER UK

BALANCE SHEET 30 APRIL 2024

Unrestricted
Restricted
fund
funds
Notes
£
£
FIXED ASSETS
Tangible assets
14
-
52,101
CURRENT ASSETS
Debtors
15
2,896
-
Cash at bank
111,099
95,404
113,995
95,404
CREDITORS
Amounts falling due within one year
16
(3,560)
-
NET CURRENT ASSETS
110,435
95,404
TOTAL ASSETS LESS CURRENT
LIABILITIES
110,435
147,505
NET ASSETS
110,435
147,505
FUNDS
17
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2024
Total
funds
£
52,101
2,896
206,503
209,399
(3,560)
205,839
257,940
257,940
110,435
147,505
257,940		 2023
Total
funds
£
16,234
12,168
191,435
203,603
(2,500)
201,103
217,337
217,337
88,081
129,256
217,337

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 15

continued...

HEARTBURN CANCER UK

BALANCE SHEET - continued 30 APRIL 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

28 Jan 2025 The financial statements were approved by the Board of Trustees and authorised for issue on ………………………… and were signed on its behalf by:

............................................. M E McCord - Trustee

The notes form part of these financial statements

Page 16

HEARTBURN CANCER UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Financial reporting standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Donations by way of grants are recognised either on receipt or Invoice, whichever is earlier. Donations and associated gift aid from on-line sites such as Just Giving and Virgin Giving are recognised as and when paid by those sites, after they have been verified and processed, and includes donations remitted to the charity from those sites within the financial year. These donations are recorded net of processing charges.

Other donations and legacies are recognised on receipt. Income tax recoverable in relation to donations received under Gift Aid is recognised at the time of the donation.

Donated services and facilities are included in the Statement of Financial Activities in the year they are received at the value of the gift to the charity, provided the value of the gift can be measured reliably.

The expense element of such donations is reflected in resources expended in the appropriate expense category.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

Straight line over 5 years

Tangible fixed assets are stated at cost less depreciation. Cost represents purchase price together with any incidental costs of acquisition.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

continued...

Page 17

HEARTBURN CANCER UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2024

1. ACCOUNTING POLICIES - continued

Fund accounting

Restricted funds 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 restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Going concern

At the time of preparing the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Financial instruments

The charitable company only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measure at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2. DONATIONS AND LEGACIES

Donations and gifts
Donations in kind
Grants
Grants received, included in the above, are as follows:
Other grants		 2024
£
189,030
40,800
41,500
271,330
2024
£
41,500		 2023
£
124,904
9,000
20,000		 2023
£
124,904
9,000
20,000
153,904
2023
£
20,000

continued...

Page 18

HEARTBURN CANCER UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2024

3.
OTHER TRADING ACTIVITIES
Sale of merchandise
4.
INVESTMENT INCOME
Deposit account interest
5.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Golf day income
Other charitable activities
Other
Other charitable activities
6.
RAISING FUNDS
Raising donations and legacies
Staff costs
Website and social media
General fundraising costs
Travel and training costs
Office expenses
Printing, post and advertising
Golf day event costs
Computer expenses
Subscriptions
Publications and PR
Research
Outsourcing costs

continued...

Page 19

HEARTBURN CANCER UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2024

7. CHARITABLE ACTIVITIES COSTS

Direct
Support
Costs (see
costs (see
note 8)
note 9)
£
£
Early diagnosis
62,995
-
Awareness
47,726
-
Research and education
15,511
-
Support
44,777
-
Charity running costs
35,116
5,908
206,125
5,908
8.
DIRECT COSTS OF CHARITABLE ACTIVITIES
2024
£
Staff costs
82,462
Office expenses
9,208
Computer expenses
1,217
Printing, post and advertising
3,171
Website and social media
22,556
Sundries
1,014
Insurance
190
Consumables
-
Subscriptions
190
Travel and training costs
3,219
Publications and PR
42,639
MDU maintenance
8,213
Outsourcing costs
14,792
Research
7,129
Depreciation
10,000
Interest payable and similar charges
125
206,125		 Totals
£
62,995
47,726
15,511
44,777
41,024
212,033
2023
£
61,087
9,179
3,003
1,785
11,545
141
1,221
819
-
574
-
-
-
-
5,412
153
94,919

continued...

Page 20

HEARTBURN CANCER UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2024

9. SUPPORT COSTS

Charity running costs
10.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Independent examiner's costs
11.
TRUSTEES' REMUNERATION AND BENEFITS		 Governance
costs
£
5,908
2024
2023
£
£
10,000
5,412
1,190
1,135		 Governance
costs
£
5,908
2024
2023
£
£
10,000
5,412
1,190
1,135		 Governance
costs
£
5,908
2024
2023
£
£
10,000
5,412
1,190
1,135
2023
£
5,412
1,135

There were no trustees' remuneration or other benefits for the year ended 30 April 2024 nor for the year ended 30 April 2023.

Trustees' expenses

During the period ended 30 April 2024, expenses totalling £506 were reimbursed directly to one Trustee (2023: none).

12. STAFF COSTS

Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Administration		 2024
£
84,584
2,218
86,802
2024
3		 2023
£
62,761
1,541
64,302
2023
3

No staff receive more than £60,000 per annum either this year or the prior year.

continued...

Page 21

HEARTBURN CANCER UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2024

13.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
71,609
82,295
Charitable activities
Other charitable activities
18,810
1,030
Other trading activities
225
-
Investment income
944
-
Total
91,588
83,325
EXPENDITURE ON
Raising funds
17,757
-
Charitable activities
Early diagnosis
-
28,096
Awareness
22,301
-
Research and education
7,245
-
Support
18,113
-
Charity running costs
22,308
-
Other charitable activities
-
-
Total
87,724
28,096
NET INCOME
3,864
55,229
RECONCILIATION OF FUNDS
Total funds brought forward
84,221
74,023
TOTAL FUNDS CARRIED FORWARD
88,085
129,252		 Total
funds
£
153,904
19,840
225
944
174,913
17,757
28,096
22,301
7,245
18,113
22,308
-
115,820
59,093
158,244
217,337

continued...

Page 22

HEARTBURN CANCER UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2024

14. TANGIBLE FIXED ASSETS

COST
At 1 May 2023
Additions
At 30 April 2024
DEPRECIATION
At 1 May 2023
Charge for year
At 30 April 2024
NET BOOK VALUE
At 30 April 2024
At 30 April 2023
15.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Prepayments and accrued income
16.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accruals and deferred income		 Plant and
machinery
£
27,058
45,867
72,925
10,824
10,000
20,824
52,101
16,234
2024
2023
£
£
2,896
12,168
2024
2023
£
£
3,560
2,500		 Plant and
machinery
£
27,058
45,867
72,925
10,824
10,000
20,824
52,101
16,234
2024
2023
£
£
2,896
12,168
2024
2023
£
£
3,560
2,500		 Plant and
machinery
£
27,058
45,867
72,925
10,824
10,000
20,824
52,101
16,234
2024
2023
£
£
2,896
12,168
2024
2023
£
£
3,560
2,500
72,925
10,824
10,000
20,824
52,101
16,234
2023
£
12,168
2023
£
2,500

continued...

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HEARTBURN CANCER UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2024

17. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net Transfers
movement between
At 1.5.23 in funds funds At 30.4.24
£ £ £ £
Unrestricted funds
General fund 88,081 23,697 (1,343) 110,435
Restricted funds
Cytosponge Mobile Diagnostic Unit -
operation 76,212 32,713 (56,824) 52,101
Cytosponge Mobile Diagnostic Unit -
purchase 17,156 (5,412) (11,744) -
Return to fitness 1,000 (67) - 933
Awareness - North West of England 2,102 - - 2,102
Awareness - London 500 - - 500
HCUK East Anglia 2,151 - - 2,151
Awareness - (1,343) 1,343 -
Core costs 8,000 - - 8,000
Support project 12,000 (9,575) - 2,425
Early diagnosis 10,135 - (10,135) -
London Support Group - 590 - 590
MDU service - - 78,703 78,703
129,256 16,906 1,343 147,505
TOTAL FUNDS 217,337 40,603 - 257,940
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 215,714 (192,017) 23,697
Restricted funds
Cytosponge Mobile Diagnostic Unit -
operation 58,566 (25,853) 32,713
Cytosponge Mobile Diagnostic Unit -
purchase - (5,412) (5,412)
Return to fitness - (67) (67)
Awareness 867 (2,210) (1,343)
Support project - (9,575) (9,575)
London Support Group 590 - 590
60,023 (43,117) 16,906
TOTAL FUNDS 275,737 (235,134) 40,603

continued...

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HEARTBURN CANCER UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2024

17. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement
At 1.5.22 in funds At 30.4.23
£ £ £
Unrestricted funds
General fund 84,221 3,860 88,081
Restricted funds
Cytosponge Mobile Diagnostic Unit -
operation 41,114 35,098 76,212
Cytosponge Mobile Diagnostic Unit - Essex
& Suffolk 10,000 (10,000) -
Cytosponge Mobile Diagnostic Unit -
purchase 17,156 - 17,156
Return to fitness 1,000 - 1,000
Awareness - North West of England 2,102 - 2,102
Awareness - London 500 - 500
HCUK East Anglia 2,151 - 2,151
Core costs - 8,000 8,000
Support project - 12,000 12,000
Early diagnosis - 10,135 10,135
74,023 55,233 129,256
TOTAL FUNDS 158,244 59,093 217,337
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 91,588 (87,728) 3,860
Restricted funds
Cytosponge Mobile Diagnostic Unit -
operation 53,190 (18,092) 35,098
Cytosponge Mobile Diagnostic Unit - Essex
& Suffolk - (10,000) (10,000)
Core costs 8,000 - 8,000
Support project 12,000 - 12,000
Early diagnosis 10,135 - 10,135
83,325 (28,092) 55,233
TOTAL FUNDS 174,913 (115,820) 59,093

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continued...

HEARTBURN CANCER UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2024

17. MOVEMENT IN FUNDS - continued

Cytosponge Mobile Diagnostic Unit - operation

To fund the purchase of a Mobile Diagnostic Unit and related equipment, which are accounted for as fixed assets and is being depreciated from May 2021, and fund the running costs of the unit. The unit is currently being deployed to support the DELTA project to demonstrate the efficacy of the "Cytosponge" in promoting early diagnosis of Oesophageal Cancer and/or Barrett's Oesophagus. For ease in this financial year and going forward, this fund has been amalgamated as MDU Service.

Cytosponge Mobile Diagnostic Unit - purchase

Funds raising from the Golf Day event arranged to fund the purchase of an additional Mobile Diagnostic Unit and related equipment, which are accounted for as fixed assets and is being depreciated from Nov 2023. For ease in this financial year and going forward, this fund has been amalgamated as MDU Service.

Return to fitness

To support a research project into a programme to support Oesophageal Cancer patients recovering after treatment.

Awareness - North West of England

Fund to raise awareness in patients and physicians of the link between persistent heartburn and Oesophageal Cancer and/or Barrett's Oesophagus, in the North West of England.

Awareness- London

Fund to raise awareness in patients and physicians of the link between persistent heartburn and Oesophageal Cancer and/or Barrett's Oesophagus, in the London area.

Awareness

Fund to raise awareness in patients and physicians of the link between persistent heartburn and Oesophageal Cancer and/or Barrett's Oesophagus.

HCUK East Anglia

To fund the activities of the East Anglia support group with funds generated by the support group itself.

Core costs

Funds to support the core costs of the charity.

Support projects

Funds to support ongoing projects.

Early diagnosis

Funds to support early diagnosis of Oesophageal Cancer and/or Barrett's Oesophagus. For ease in this financial year and going forward, this fund has been amalgamated as MDU Service.

London Support Group

This fund is money which has been granted to us for Heartburn's support projects. This project is ongoing and includes everything related to being able to provide up to date, accessible and efficient support to Heartburn's community, i.e. the changes and updates to our website to make it more user friendly with current, clinically verified information, literature (both printed and online) for patients and carers to support their journey with persistent heartburn, Barrett's and oesophageal cancer and all related symptoms, conditions and treatments.

MDU Service

In previous years Heartburn have had several categories for Early Diagnosis funds. These

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continued...

HEARTBURN CANCER UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2024

17. MOVEMENT IN FUNDS - continued

have all been for our Mobile Diagnostic Units but under different fund names, Cytosponge Mobile Diagnostic Unit - operation, Cytosponge Mobile Diagnostic Unit - purchase, and Early diagnosis. For ease in this financial year and going forward, these funds have been amalgamated as MDU Service.

18. RELATED PARTY DISCLOSURES

During the year Absolutely Offices Limited, of which Beryl Huntingdon, a trustee of the charitable company, is a director, provided office services to the charity on normal commercial terms totalling £1,410 (2023: £1,032).

In addition Absolutely Offices Limited provided the office space free of charge as a donation in kind and has been accounted for within donations totalling £9,000 (2023: £9,000).

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