## **Project Youth Cancer** # **Trustees Report Including Unaudited Financial Statement 31 March 2024** i “ a[ae][seen] ae 2See8h fyo 1 ## Project Youth Cancer Trustees Report ## & Unaudited Financial Statement ## 31 March 2024 ## Content Trustees Report pg 3 – 14 Overview including addresses and Trustees pg 3 Trustee Review, Patrons and Ambassadors, Organisational Structure pg 4 Staff and Volunteers pg 5 Collaboration pg 6, 7 Mental health services pg 7, 8, 9 Additional funding highlights pg 9, 10 Fundraising and PR highlights pg 11, 12,13 Media and social media pg 14 Gifts in Kind pg 14 Looking forward to 2023/2024 pg 15 ## Unaudited Financial Statement pg 16 onwards 2 **PROJECT YOUTH CANCER TRUSTEES’ REPORT** The Trustees present their report together with the financial statements of the Charity for the year ended 31[st] March 2024. ## **Reference and administrative Information:** **Charity Name:** Project Youth Cancer (formerly Laura Crane Youth Cancer Trust) **Charity registered number:** 1138003 **Company registration number:** 06673616 **Company Treasurer:** Daniel Ponting **Registered office and** Aspin House Block B **Operational address:** Station Road Huddersfield HD2 1UT **Bankers:** Santander 4 Upper Kirkgate Wakefield Barclays Bank Plc 17 Market Street Huddersfield National Westminster Bank Plc 9 Market Place Huddersfield Mansfield Building Society Principle Office Regent House Regent Street Mansfield **Independent examiner:** Mr Andrew Hinchcliffe FAIA ## **Directors and Trustees:** The Directors of the charitable company (the Charity) are its Trustees for the purpose of Charity law and throughout this report are collectively referred to as the Trustees. The Trustees serving during the year and since the year-end were as follows: Stephen Newman - Chairman Daniel Ponting - Treasurer Emily Raleigh Dr Nikolaos Georgopoulos Emma Armytage Sarah Dransfield Richard Fitton 3 The Trustees present their report and accounts for the year ended 31 March 2024. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity's Trust Deed, the Companies Act 2006, and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005. ## **REVIEW** The Trustees are pleased with the performance of the Charity this year. The Charity has performed well in what continues to be a challenging environment. During this challenging period, the Charity has continued its main aim of supporting young people with cancer and we feel well placed to continue to do this next year and to increase the provision of one-to-one mental health services, including counselling and complementary therapies. The Trustees are pleased to confirm that the aims and objectives of the Charity were met for the 2023/24; the main aim of which was to increase one-to-one counselling provision for young people with cancer. The staff have been working hard at bringing further corporate support to the Charity and fundraising across numerous income generation streams. The Trustees continue to receive regular operational and financial reports and continue with bi-monthly Financial and Management meetings. Investments are monitored on a quarterly basis at the meetings. **Patrons:** Catherine Tate Keith Senior (ex-England and Leeds Rhinos RFL) **Ambassadors** Alex Lees (Professional Cricketer playing for England and with Durham CCC) Andy Raleigh (ex-Wakefield Trinity Wildcats and Huddersfield Giants) Richard Paxman Claire Paxman Jane Moran Rob Hoult Paul Simpson Angela Proud Sinead Sopala Jamie Watson Sarah Dransfield Ryan Holland Jacob Simpson Steve Miller ## **ORGANISATIONAL STRUCTURE** The Board of Trustees, which must consist of not less than two Trustees but shall not be subject to any maximum number administers the Charity. Having regard to the number of Trustees presently appointed, the quorate of Board Meetings is three. Members of the Board meet bi-monthly to discuss all aspects of Charity business and to facilitate effective operations. Authority regarding all activities, staff, volunteer management and moderate expenditure is delegated to the Chief Executive Officer. Project Youth Cancer (formerly The Laura Crane Youth Cancer Trust) is a private company limited by guarantee governed by its Memorandum and Articles of Association and managed by the Trustees. The Memorandum of Association states that the objects of the Charity are the relief of persons suffering from cancer, primarily those aged between 13-24, in particular, but not exclusively, by the provision of funding for research. 4 ## **STAFF** Project Youth Cancer currently employs two full time staff members, two part time and two flexible/freelance. In August 2023 we recruited a part time Administration Officer to support the Chief Executive Officer and Head of Operations with a view of freeing their time to concentrate on Operations, Fundraising and Service Delivery. The team also includes a part time Retail Fundraiser. During this period, we have continued employing the creative services of Jane Moran of Frank & Alex on two days a month and we continue to employ finance support on a freelance basis and our Youth Ambassador continued to support the Charity on a voluntary basis. The Staff at the Charity are working to a hybrid work model, blending in-office and remote working. In 2023 we introduced more flexible remote working to allow staff to work from alternative locations to their home, offering a non-monetary benefit to working for Project Youth Cancer. The Charity’s Head of Operations took the opportunity whilst working remotely near Dover to record a short film for social media highlighting that we work throughout the country; “We support young people with cancer here in Dover up to the tip of Scotland and across to Ireland” ## **VOLUNTEERS** We continue to engage with volunteers to support the work of the Charity both as support in the Charity office and in the local community. The Trustees would like to thank the staff and volunteers for their commitment and loyalty to the charity. 5 ## **COLLABORATION** TEENAGE AND YOUNG ADULT CANCER AWARENESS MONTH In April 2023 Project Youth Cancer was involved in the first Teenage and Young Adult Cancer Awareness Month in collaboration with other Charities involved in supporting young cancer patients. We know that as individual Charities we can affect change, but we are stronger when we come together with the same goal of making a positive change to the lives of young people with cancer. People were asked to show their support during April, by sharing social media posts and learning more about the work carried out by dedicated Charities. We also featured young cancer patients across our social media channels during the month and highlighted some of the services offered by Project Youth Cancer. ## PAXMAN SCALP COOLING In partnership with Paxman, we offer the provision of a bespoke Scalp Cooling service to young cancer patients. Paxman generously offer this service to young cancer patients in our age group (13-24) at no cost to Charity and no cost to the NHS. The service has included the branding of scalp cooling equipment and promotional and informational items being delivered to the young cancer patient. This service has been introduced to the specialist hospitals we work with. As part of the introductory package the Charity is providing a Tablet for distraction therapy, so they can access the Charity’s Patient Hub and access music, films, puzzles etc. Between April 2023 and March 2024 Paxman received eleven referrals for scalp cooling. The breakdown of referrals by area are as follows; four in the Surrey region, four in West Yorkshire, two in the North West and one in East Midlands. Of these eleven referrals, six completed scalp cooling, four didn’t not proceed with scalp cooling and one ‘discontinued’ as the patients returned to their home country so didn’t complete any Chemotherapy treatment in the UK. We are delighted with the service offered to date and are incredibly grateful to Paxman for making this invaluable service available to young people with cancer. 6 ROUND TABLE WITH CHARITIES IN NORTH-WEST In April 2023 we were delighted to join a group of over 20 representatives at the University of Liverpool from organisations supporting people with cancer across Liverpool, the surrounding areas and the Northwest. We were joined at the round table by some Charities we were already very familiar with and others we learnt about for the first time. It is important when organisations are supporting a similar demographic that there is ongoing communication to ensure the organisations complement each other’s services rather than detracting from them. New partnerships were created from the meeting and all present enthusiastically agreed to ongoing communications between all parties. ## **REBRAND** During the six months prior to April 2023, we worked with the charity’s Brand Ambassador, Jane Moran of Frank & Alex and focus groups of young people including young cancer patients and created a new Project Youth Cancer brand along with the name change from The Laura Crane Youth Cancer Trust. There were many reasons for the rebrand but chiefly the change was about modernising, looking to future growth and remaining relevant to the young people we support. The soft launch took place in February 2023 and with the name change and rebrand well received, the 2023-24 period was spent promoting and strengthening the new Project Youth Cancer brand, and incorporating into everything we do the values of the charity, our tone of voice, **Hopeful, Positive, Inspired, Supported, Not** **Alone, Understood, In Safe Hands** and personality, **Positive, Chatty & Informal Personable Cheeky & Fun Young No-Nonsense** . The official changes were also made with the Charity Commission, Companies House and the Charity’s banks. ## **COUNSELLING SERVICE** Along with the soft launch of the Charity’s new name at the beginning of 2023, our new one-to-one counselling service was launched and during 2023/24 our counsellor’s provided specialist, tailored support to young people currently receiving treatment for cancer and those needing support following treatment. The model for the service is that we pay for sessional counsellors that we have assessed to be suitable, to provide up to ten hourly sessions at a location suitable for the patient. Project Youth Cancer counsellors provide therapeutic counselling services to clients within the context of a non-judgemental and confidential service and in accordance with the British Association of Counselling and Psychotherapy (BACP) Ethical Framework. Project Youth Cancer is a member of the BACP. 7 The following quote from a young person who has accessed the counselling service highlights the importance of offering person centred counselling to all young people with cancer. “For such a long time I have felt like there is something wrong me. Why can’t I be happy like my family are and my friends, now that I have finished treatment? I am one of the lucky ones, many don’t get to the point that I am at. I have felt ungrateful and unworthy for not being happier. Through these sessions I have learnt to understand that this is still part of the journey and its ok to still be scared and its ok to not feel happy every day. I have learnt to talk to my mum about how I am feeling, and I now understand that I am not letting anybody down by being honest about my real feelings. Some days are still bad but I know they get better and I know I don’t have to feel sad in silence now.” ## **COMPLIMENTARY THERAPIES** As part of the range of mental wellbeing support that we offer young people with cancer, we introduced holistic therapy into the mix at St James’s teenage cancer unit at Leeds Teaching Hospitals NHS Trust from August 2023, with our first holistic therapist Kelly Combe. Kelly has a dedicated room in the teenage ward during her sessions and also is able to offer therapy in the patients’ rooms if they are not well enough to leave their beds. We have been delighted with the positive response from patients from the very early sessions, who said they felt completely relaxed during the treatments. "It felt like I was floating on a river." "This is the first time I have felt this relaxed being in hospital." Kelly is passionate about introducing people to holistic therapies; “We all deserve some peace and calmness, no matter our situation and environment. Our well-being, mental, emotional, physical, and spiritual health is our priority.” 8 **PATIENT HUB AND MINDFULNESS** During the year we have expanded the online support we offer to young people with cancer including the addition of guided mindfulness breathing exercises on the Patient Hub. The guided medications have been recorded by our therapists along with a special recording from well-known organisational psychologist and New York Times and the Sunday Times bestselling author, Professor John Amaechi OBE (also known for being the first Briton to play professional basketball in the NBA). ## **ADDITIONAL FUNDING HIGHLIGHTS OF THE YEAR** Despite a very challenging year, the Trustees are very proud to report that even through these difficult times the Charity has strived to meet its aims, delivering support to the specialist hospitals throughout the UK and Ireland admitting teen and young adult cancer patients. 9 ## PROJECT CHRISTMAS (GIFTS FOR YOUNG CANCER PATIENTS AT CHRISTMAS) The 17th year of this campaign and we continued to ensure every young cancer patient, throughout the UK and Ireland, spending their Christmas Day in a hospital bed received surprise special gifts. We delivered gifts to 43 specialist hospitals. Sadly the number of patients we provided Christmas gifts for in 2023 jumped significantly from the previous years. Having for many years been under 500, the numbers jumped to closer to 600 in 2023, meaning that additional gifts need to be sourced and paid for with short notice. 6 ee © ~ . These gifts mean so much to our young people and their families, as they highlight that others are thinking about them on Christmas Day. Project Youth Cancer is very grateful for the fantastic support we receive from our Corporate Santa's and supporters who via their fundraising continue to make this a much-needed treat for our patients throughout the UK. ## _**“I opened my gift and was pleasantly surprised at the stuff that was put in it, obviously it was a massive bonus for me as I had a pretty rubbish day with news that day”**_ Patient aged 16 ## _**“At such a worrying time, your random act of kindness really went a long way.”**_ Parent _**“The boxes that Project Christmas delivered over the Christmas period made the world of difference to our patients who were ill. They were a little ray of light in what can be an extremely dark time for our patients. The gifts were greatly appreciated and helped bring a smile to patient’s faces when they needed it the most.”**_ Teenage Cancer Trust Youth Support Coordinator RADIOTHERAPY DEPARTMENT AT ST JAMES HOSPITAL, LEEDS Project Youth Cancer has continued the ongoing funding of "end of treatment" gifts for the young cancer patients who are finishing their radiotherapy treatment. 10 ## **FUNDRAISING AND PR HIGHLIGHTS** ## CLARK RACING & FUSION IT The Charity was invited again to partner Clark Racing as part of Fusion IT’s sponsorship of the racing driver Simon Clark and his Porsche season. Representatives of the Charity including Ambassador and Trustee Sarah Dransfield and Trustee Richard Fitton attended an event at Donnington Park. ## STEPH’S PACKED LUNCH Our Head of Operations, Helen and Ambassador and Trustee Sarah continued to appear on Steph’s Packed Lunch. ## BRIGHOUSE TOWN A sponsor for Brighouse Town Juniors chose to add the Project Youth Cancer logo to the team shirt, raising awareness of the Charity at the club. The Charity was invited to the shirt launch event in the summer. ## CHARITY OF THE YEAR WOODSOME HALL GOLF CLUB CAPTAINS In April 2023 Project Youth Cancer was selected by the incoming Captains Glenn Paxman and Julie Lee at Woodsome Hall Golf Club for support throughout their year in post. Throughout the year, the club captains hosted events and invited members and guests to contribute to their fundraising efforts including the Captain’s Charity Golf Day in June 2023 and Captain’s Charity Day in September 2023. The year raised an astonishing £30,000.00. As well as the incredible amount of money raised for the work of the Charity, being the chosen charity at this prestigious golf club raised awareness and helped open doors for new support. The fundraising was boosted with a donation of £1,500 from York Racecourse when the Charity was highlighted to the committee by attendees of the Woodsome Hall Captain’s Charity Day. Glenn said he was delighted to support Project Youth Cancer and added: “The Charity has been known to me and my company for many years in its previous name of the Laura Crane Trust. It is only a small charity, and funds are even more vital to sustain the excellent work all the staff and volunteers are doing. It is hoped the significant amount of money we have raised will go a long way in helping many of the teenagers and their families, to make life a little easier with their plight.” 11 ## CHARITY OF THE YEAR BLUETREE GROUP The Bluetree Group selected Project Youth Cancer as their Charity of the Year and raised awareness and funds throughout the year. Their fundraising included a fun-packed Charity Day with life-sized Subbuteo and plenty of stalls. ## CHARITY OF THE YEAR FUSION IT Fusion IT Management continued their support through fundraising including a sponsored Charity walk. ## OPEN A DOOR At the end of cancer treatment, the doors of support can feel like they closed. This can be when the mental health impact on a patient really hits home, leaving these young people with nowhere to turn, other than their GP and a lengthy waiting list. We appealed to companies to “Open A Door” for a young cancer patient and fund their one-toone counselling sessions. ## NEXT CHRISTMAS Following from the success of the previous year’s Next Christmas event, we held an ABBA themed Next Christmas event named Next Christmas Here We Go Again in September 2023 to launch Project Christmas. We were joined by 200 guests at The Archers in Halifax for a festive, fun-packed evening of entertainment, including live music from the International No. 1 ABBA tribute, ARRIVAL® The event was supported by a host of corporate supporters including headline sponsor Sheena Doherty from Sovereign Wealth Cleckheaton. ## KACCL We were selected as one of the beneficiary Charities of KACCL (Kirklees and Calderdale Charity Lunch) for 2023. The event is a highlight of the Calderdale and Kirklees corporate calendar and attracts strong support throughout the region. The charity’s Patron Catherine Tate donated theatre tickets and a meet and greet for her show. The event raised £15,000.00 for Project Youth Cancer. ## CORPORATE SANTAS Once again a number of individuals and companies supported the Christmas gift campaign and this year, each was presented with a special plaque, generously provided by Plasticraft Displays. Our 2023 Corporate Santas were; Fitton & Co Accountants, The fm Company, Hoults Wine Merchants, One 17 Charitable Trust, Sovereign Wealth and Amazon Community. ## PROJECT YOUTH CANCER LOTTERY The Project Youth Cancer lottery was relaunched in line with the Charity’s new name and branding. 12 ryÉ HITSOF :k ullll E Hrrs OF ABBA INV FUNDRAISING AND PR HIGHLIGHTS CONTINUED ## GRANTS The availability of grants for the Charity’s Project Mental Health was more restricted than we expected. However some of the smaller funders were keen to support a service that was so clearly needed. There was also some delay during the period when the Charity was changing its name officially through the Charity Commission, Companies House and the banks. Grants and donations were received from Yorkshire Building Society, Amazon, HSBC, Lloyds Plc, Benefact Group and LV. ## SOCIAL MEDIA COVERAGE During the year the we have incorporated the charity’s tone of voice, **Hopeful, Positive, Inspired, Supported, Not Alone, Understood, In Safe Hands** and personality, **Positive, Chatty & Informal Personable Cheeky & Fun Young No-Nonsense** into our social media. The charity’s Head of Operations took the opportunity whilst working remotely in Dover to record a short film for social media to highlight that we work throughout the country; “We support young people with cancer here in Dover up to the tip of Scotland and across to Ireland” The Charity has a social media presence across Facebook, Twitter, LinkedIn and Instagram. These sites are an essential resource for our fundraising and awareness campaigns that have also continued throughout the year, including our awareness campaign #CheckYourselfTuesday and a number of our metal wellbeing messages incorporating the Project Youth Cancer branded ‘Mr Orange’. 14 ## **GIFTS IN KIND** The Charity is very fortunate to receive gifts in kind from many of its supporters, both individuals, and companies. This amazing support is not shown within the financial accounts of the Charity but still a value in excess of £45,000. We cannot thank enough those who are willing to provide the Charity with so many gifts and services to the trust at no cost. Some of the generous donations and support include: - Paxman Scalp Cooling: The provision of a bespoke Scalp Cooling service to any young cancer patients at no cost to Project Youth Cancer or to the NHS including the branding of scalp cooling equipment and promotional and informational items. - AnotherWay Digital: Provision of website, maintenance, and updates. - Plasticraft Displays: Provision of banners and display resources required to publicise our events and market the charity, Corporate Santa plaques and labels for patient gift boxes - Lambert Print and Design, printing of cards and promotional materials - Lily O’Brien: 600 Boxes of chocolates as well as items of chocolate to raise funds during the year - Glick Wrapping: Luxury Christmas wrapping paper - Sheard Packaging Ltd: Cardboard boxes for packing the gifts to hospitals - Pass The Parcel Ltd: support towards the delivery Gift Appeal throughout the UK - Lubrizol: Volunteers provided for Christmas gift wrapping ## **Looking forward - April 2024 to March 2025** Our main focus for 2024/25 is to increase the one-to-one counselling provision for young people with cancer and holistic therapists in hospitals. We will continue to expand the online Patient Hub to provide more mental wellbeing tools. The Trustees hope those who believe in the work Project Youth Cancer will help and support the trust, especially in the coming year. We have so much more we need to achieve, and we cannot do any of this without your continued support. The Board of Trustees approved the Trustees report 15[th] January 2025 Name: Stephen Newman Position: Chairman 15[h] January 2025 15 PROJECT YOUTH CANCER UNAUDrrED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Charity Registration No. 1138003 Company Registration No. 06673616 PR0￿cT YOUTH CANCER statutory Report of the Directors of Prohrt YrArth Canc forthe yearended 31 March 2024 tntstees {vkno are directors for the puwises of the Companies Act) presatt their report and the unau(rrted financial slatements of the ¢tharitable ccxnpany for the year ended 31 March 2024. Folkming the pasSTr￿ of a Special Resolution the nane ofthe charity was fomially thanged by the RefftrofCoM￿ieS from The Laura Crane Youth CancerTiust' to 'Proiect Youth Carr*f on 6 June 2023. Charlty Registration No. 1138LXY3 Company Registratton 06673616 Aspln House, Block B Station Road Huddersfield HD2 1UT Dlrectors The directors ￿ seNed Ihe company thrlng the year ￿re as follows: . ChainrAn Daniel Ponting Emily Raleigh Emma Armytage Dr Nikolaos GeOryJOp￿1OS Sarah D￿nSf￿h￿ (appointed 8 November 2023) Richard Fill(￿ (appointed 8 November 2023) IndeperKlent examiner Anthew Hinchliffe FAIA 47 Ashlea A￿u0 Brighouse HD6 3SR Small Company Provlsions This report has been prepared in accordance with the provisions applicable to c(Thpanies entitled to the small companies exemption. Thls report was approved by tha bwd crf directors and signed on behalf of the board ty. Daniel Pontsng 131h November, 2024 INDEPENDENT EXAMINER'S REPORT Report to trustees of Project Youth Cancer (Charlty Reglstratlon No. 11381)03) on the financial s&tsments forthe year ended 31 March 2024 Responsibilities and basis of report I report I report to the trustees on my examination of the accounts of Project Youth Can ('Ihe Compann for the year ended 31 March 2024. As the charitys trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the aco)unts in aCcO￿an￿ with the rewirements of the Companies Act 2006 (Yhe 2006 Acr). Having satisfied myself that the acc(NJnts of the Company are not required to be audited under Part 16 of the 2006 Act are therefore eligible for independent examination, I report in respect of my examination of the charity's accounts as carried out under section 145 of the Charity's Act 2011 (Ihe 2011 Ame to my attention in connection with the ex￿ninatiOn which gives me cause to believe that in, any material respect: the accounting records were not kept in accordance with sectK)n 386 of the 2(Th Act. or the accounts did not accord with those accounting ￿cOrds", or the accounts did not comply with the a(￿Unting requirements of Section 398 of the 2(X)6 Act other ttr￿n any requirement that the accounts give a 'true and fairf view ￿lch is not a matter considered as part of an independent examination; or the accounts have not been prepared in accordance with the methods and principles of the Ststement of Recommended Practice for accounting and reporting by chaiities (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 rK) cOn￿mS and have cAMne across no other matters in connection with the examination to which attention should be drdwn in this report in order to enable a proper understanding of the accounts to be reathed. Andrew L Hinchliffe FAIA 47 Ashlea Avenue Brighouse HD6 3SR Date: 29th November, 2024 PROJECT YOUTH CANCER Statement of financial activities (including summary income and expenditure account) for the year ended 31 March 2024 Unresticted Funds 2024 2023 Incomo D￿￿10n$ and gifts FurKlraising ￿1VIlieS Bank intwt Grants 29,010 81,551 41 9.275 119.877 44.455 77,177 17 21.186 142,835 Total Expenditure Raising funds Charitable aclivibes 17.503 21.621 96.207 24.1￿5 13.770 14,235 30.149 Total 159.999 142,708 Net (expenditureyincome for the financial year (40.122) 127 ReconcilialJon of funds." Total furKls brought forward Total funds canied forward 124.156 84,034 124,029 124.156 The attached notes fomi part of Ihese financial statements PROJECT YOUTH CANCER Balan￿ Sheot as at 31 March 2024 Flxed assets Cunwt assets Cash at bank and kn hand 126,920 84,537 Current liabllili05 Crodlt<>rn: amounts falling due wlthln one year 1,711 124.156 124,158 Funds ofth? Charity 124.156 124.156 small companies fix thé yearended 31 March 2024. The memljers not required the corrpany to (thin an alt￿finan￿al fcr ts year ended 31 March 2024 in accordarKeMth Wxion 476 cl the CC¥npW￿ Act 2￿. (a) conytylng wth the Wulr￿ ofthe corn￿188 Act with respect to 8CCIKMrttng rK¢rds and th& preparation d ac¢ounts (b) prying fina￿￿1 *atemerts give a Inje and f8irvi8w ofthe 8t* of affairs crf the clwlable accordan￿ wlh the requirements of sections 394 arKI 395 which crttM¥isecompty vriih the requirements of compani￿ Act 20(￿ relating to financial G￿nts, so far as applicabla to the The firwicial stalpAnents have been rrepared in *cothice Mth the provtsions to 8nMII c(rynies s*(* lo the Smd (xMP￿1e3 regune and in accord￿ FRS102 SORP. sIgn￿ on behalf of all the Triisiees Charlty Reglstratton No. 1138003 comp￿ Registrats￿ No. Cfj673616 PROJECT YOUTH CANCER Notss to tho accounts for the year ended 31 March 2024 {1) 1. Accounting policies 1.1 Ba81s of accountlng The aC￿)unts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otsrwise stated in the relevant note(s) to these accounts. The accounts have been prepared in acLordance with.. the Charitys SORP- Accounting and Rew*h'ng by Charthes (SORP 2005)" Financial Reporb'ng Standards applicable in the LJK and Republic of Ireland (FRS 102) (effective 1 January 2019- • and with the Companies Act 2006 relating to small companies. The chwity const'tutes a public ber*fit enbty as defined by FRS 102. 1.2 Going concern The trustees consider that there are no material uncertsinlies about the Trusts abilty to conlinue as a going concem. 13 Change of accountlng pollcy The accounts present a true and fair view arKI no chry have been made to previous accounting policies. 1 A Changes to accountlng estlmates No thanges to accounting estimates have oc￿rred in the reporttng period. 1.5 Materlal prlor year errorn No material prior year errors have been idenlified in the reporting period. 1.6 Charltable Funds Unrestricted funds ale those which are available for use al the discretion of the trustees in furtheran￿ of the Trusfs charitable actsvits'es whilst Restricted funds are subject to the condittons of use specified by the donor. The truslees cLThider that all of the incoming resources received during the accounting period are Unrestri￿ none ofwhich have been designated. The Trust holds no Endowment funds. 2. Incoming resources 2.1 Income recognltlon These are included in the Statement of Financial Activities (SOFA) when: the charity becomes entitled to the resources: it is more likelv than not that the trustees will receive the resources", the monetary value can be measure3J with sufficient reliabilrty. 22 Offsettlng There has been no offsetting of assets and liabilities, or income and expenses. unless required or pe￿itted by the FRS 102 SORP or FRS 102. 2.3 Grants and donatlons Grants and donations are only included in the SOFA when the general income recognStion uiteria are met PROJECT YOUTH CANCER Notes to the accounts for the year ended 31 March 2024 (contlnued) 2A Gllts In klnd Gifts in kind for sale are induded in the accounts as gifts only when 801d by the tharity. 2.5 Volunte8r help and donated 8ervlces The value of volunteeys, time and assistaice tcgether with that arising from ts unpaid extra hours put in by the Charitys staff cannot be readily evaluated and so is excluded from these accounts. Also excluded are the beneffts which the Charlty deiives from don*d Servi￿ in respect of printing, its website and other administration costs. Further infomiatlon regarding volunteers and donated services may be fourKI in the Trustees, Repo 3. Expendlture 3.1 Liabillty rewnltlon Liabilltles are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the Obligati￿ be measured with reasonable certatnty. All expenditure Is ￿nted for on an acC￿￿lS basi8. 3.2 Coat all￿n3 other than in respect of capital expendilure. all expenses induding support costs and govemance costs are all