REGisfERED COMPANY NUMBER: D7866804 IEnEland and Walesl REGISTERED CHARITY NUMBER.. 1146185 REPORTOF THE TRUSTEES AP40 UNAUDITED FINANCIAL STATEMÉNTS FOR ThE YEAR ENDED 31 DECEMBER 2012 FOR BYE TO CANCER I W Hlnk5 LLP Chartered Accountsnts 19 Highfbeld Road Edgbaston Blrmin8ham West Midlands 815 38H
BYE TO CANCER CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBEII 2022 P4e R•port of th• Trustees Indep•nd•nt Gxomlner'i Report Statemert ol Flnan¢lal A¢tlvltl•s Balance Shqel Notes to ihe FINn¢lal 5tst•m•nts 9 to 17
BYE TO CANCER (REGISTERED NUMBER: 07866B041 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 The trustees who are also directors of the charity for the purposes of the Companies A¢t 2006, present thelr report with the financial statements of the charity for the year ended 31 December 2022. The trustee5 have adopted the provisions of AccountinB and ReportinB by Charlties.. Statement of Recommended Practice applicable to charitie5 Pfeparlng their a¢counts in accordance with the Finandal Reporting Standard applicable In the UK and Republlc of Ireland IFRS 1021 leffective I january 20191. OBJEcfivES AND ACTlVtriES Oblectlves and alms The charlty's objectives and aims are 5peciflcally restricted to pres¢rve and protect the health of patients sufferin8 from Cancer. followth. To ralse awareness of the slgns and symptoms of cancers of all kinds affectlng Ibut not Ilmlted tol boys and men and to encourage them to seek medical attention in order to secure early detectlon and early diagnosis. To preserve and prote the health of patSenls sufferlng from male caNr5 by provldlng and a5slstln8 Sn the provlslon of support servStes. To provlde flnancial a55lStance to fund research into cures for nCer organised by other charities and not for profit organisatlons. To provlde a free confldentlal contact polnt for anyone who may have toncerns about cancer. To ralse awareness of testicular cancer amongst the youth by tar8eting senlor schools. Ensurlng our work d¢llv•rs our alms ' We rÈvlÈw our alms, oblectlves and actlvltles each yèar. Thls revlew looks at what we achleved and the outcomes ol our work in the previous 12 months. The review looks at the success ol each key activity and the benellts they have brought to those groups of people we are set up to help. The review also helps us to ensure that our aims, oblectlves and aclivltles remaln focused on our stated purposes. We have referred to the guldance contained In the Charlty Commi5slon's general guidance on publlc benefit when reviewlng our aims and objectlves and in planning our future actSvities. In partlojlar. the trustees consider how planned activilies will contribute to the aims and objective5 they have set. The focus ol our work The focu5 of Bye to Cancer tontinues to be the preservation and proteciion of the health of patlents sufferin8 from cancer. Page I
8YE TO CANCER IREG15TEREO NUMBER: 07866804) REPORT OF THE TRuEE5 FOR THE YEAR ENDEO 310ECEM8ER 2022 ACHIEVEMENT ANO PERFORMANCE Charltable actSvltle5 w our activities deliver ublic benefit In settin8 our objectives and planning ovr activities the trustees have Blven careful consideration to the Charity Commission's 8eneral guldance on publlc beneflt. Our maln actlvllbes and who we try to help are described below. All of our charitable actlvltles focus on our ablllty to help preserve and protect the health of patlents sufferlng from cancer. Purchase of luxu holida home The charity has PLlfchased two IuxLlry holiday home5 in order to offer familles or indlvlduals with cancer, free holldays to either use as re5plte or for making very important mernorles. We have made It one of our priorities to help people fightin8 cancer enjoy the time they have in any way we can. Fundralsln8 actlvltles The charity has undertaken a number of fundralsln8 actlvltles dur4ng the year. FINANCIAL REVIEW Reserves pollcv It is the pollcy of the trustees to reduce unrestrlcted reserve5 to a mlnlmum and lo malntain them ai this level. Flnanclal R•vl•w The Statement of Financlal Actlvities for the year ended 31 December 2022 shows Sncoming resources totalllng £91,494 12021.. £83,802) and resources expended totalllnB £92,622 12021 £96,4671, resultin8 in net out8oln8 resources totalllng £1.12812021- net out8oln8 resource5 of £12,6651. As a result, the charity's net a55ets have reduced from £10,781 as at 31 December 2021 to £9,653 as at 31 December 2022. FUWRE PLANS The trustees wish to contlnue 8eneratin8 sufflcient Income In order for the charlty to be able to fulfll Its objectives and princSpal activitles. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlni document Bye to Cancer is a company limited by 8uarantee in England and Wales (registered number 78668041 which was incorporated on l December 2011 and whlch achieved charitable status on l March 2012 Iregistered number 11461851. The charitable company was established under a Memorandum of Assoclation which established ihe objects and power5 01 the charlty and Is governed under Its Articles of Associaiion. In the event of the charity bein8 wound up members are required to contrlbute an amount not exceeding £10. Page 2
BYE TO CANCER (REGISTERED NUMBER: 078668041 REPORT OF THETRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 STruURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees As the charity is rncorpoiated as a company limited by 8uarantee, the trustees are deemed to be directors of the charitable company. The management of the charity is the responsibility of the trusiee5 who are eletied and appointed under the terms of the charily's Articles of A559ciation and the power to appoint new trustees resides with the trustees of the time as set out In the Artlcles of A5sociatlon. All trustees glve thelr tlme voluntarily and receive no benefits from the charity. charity are set out in the note5 to the financial statements. Any expenses reclalmed from the Organlsatl•nal strurtur• The trustees who have served durin8 the perlod are disd05ed under Reference and Administrative details. All matter5 Qf pollcy, management and any other Items as clrcumstances requlre are determlned by the trustees. Inductlon and tralnln8 of new trustees As part of their induction programrne new trustees are made aware of thelr responslbllltles as trustees of 8ye to Cancer. Th15 Inductlon Indudes an introductlon to the objective5, scope and policies of the charity and information on trustee responsibillties, together wlth a copy of the charlty's governlng document. REFERENCE AND ADMINISTRATIVE DETAILS Rei15tered Company number 07866804 (England and Wales) ReB15tered Charlty number 1146185 Reolstered office The Lodge Mason Street Coseley Wolverhampton West Mldlands WV14 95Z Trustees Mr M R Bates Mr5 S l Bate5 Mrs J Burkett Mr Z H4ssan Page 3
BYETO CANCER {RE615TEftED NUMBER: 078668041 REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBEII 2022 IIEFERENCE AND ADMINISThATIVE DFfAIIS Independent E¥amln•r Klrsty jackson FCCA ACA J W Hinks LLP Chartered Accountants 19 Hl8hffleld Road Éd8baston Irmlngham West Mldlands 815 3BH Th15 feport has been prepared Sn a¢cordanc¢ wlth the spedal prov151on5 of Part 15 of the Companles A¢t 2tJ)6 rel8tln8 to smo11 cofflpanles. Approved by Ofder of the board of trustee5 on 26 September 2023 al sl8ned on Its beh41f by.. Mr Ih R 8ales- Truste¢ Pa8e 4
INDEPENDENTEXAMINER'S REPORTTO THETRUSTEESOF BVE TOCANCER Independent examlner's report to the trustees of Bye to Cancer I'the Companv'l I report to the charity tru5tee5 on my examination of the accounts of the Company for the year ended 31 Oecember 2022. Responslbllbtle5 and basls of report As the charity's trustees of the Company land also Its dlrectors for the purposes of company lawl you are responsible for the preparatlon of the accounts in accordance with the requirements of the Companies Act 2LX)61'the 2006 Act'l. Havln8 satisfied myself that the accounts of the Company are not required to be audiled under Part 16 of the 2CQ6 Act and are eli8ible for Independent examlnalion, I report In respect of my examination of your charity'5 accounts a5 carried out under section 145 OF the Charities Act 2011 I'the 2011 Act'l. In carryin8 Out my examinaiion I have followed the Directions given by the Charity Commlssion under sectlon 145151 Ibl of the 2011 Act. Independent examlner's ststement examlnatlon Blving me cause to believe: accountln8 records were not kept in respect of the Company 35 fequlred by sectlon 386 of the 2006 Act,. or the accounts do not accord with those records,. or the accounts do not comply wllh the accountlng requlrements of sectlon 396 of the 2006 Act other than any requlrement that the accounts glve a true and falr vlew whlch Is not a matter consSdered a5 part of an Independent examlnation,. or the accounts have not been prepared In accordance with the method5 and PTlnclple5 of the Statement of Recommended Practlte for actountln8 and reportlng by charities lapplicable to charlties preparing their accounts In accordance wlth the Flnanclal ReportSn8 Standard appllcable In the UK and Republlc of Ireland IFRS 10211. I have no concerns and have come across no other matters In connection with the emamlnation to whlch altentlon should be drawn in thi5 report In order to enable a proper understandin8 of the accounts to be reached. Klr5ty Jackson FCCA ACA JW Hlnk5 LLP Chartered Accountants 19 Highlield Road Edgbaston Birmingham West Midlands B15 3BH 26 September 2023 Page 5
BYE TO CANCER STATEMENT OF FINANtIAL A1VITIEs IINCORPORATING AN INCOME AND EXPENDtTURE ACCOUNTI FOR THE YEAR ENDED 31 DECEMBER 2022 2022 Unrestrl¢ted fund 2021 Total funds Notes INCOME AND ENDOWMEfrJTS FROM Donations and leRaues 77,047 69,230 Other tradln8 activities 14.447 14,572 Totsl 91.494 83,802 XPENDITURE OM Ralsln8 funds 37,476 39,208 Ch•rlt•ble •rtlvltles Dlre¢l costs Support costs 34.640 20,506 36,716 20,S43 ToLyl 92,622 96,467 NET INCOMEIIEXPENDITUREI 11,1281 112,6651 RECONCILIATION OF FUNDS Totsl funds brouiht forward 10,781 23.446 TOTAL FUNDS CARRIED FORWARD 9,653 10,781 The notes form part of these flnancial statements Page 6
BYE TO CANCER {REGISTERED NUMBER.. 078668041 BALANCE SHEET 31 DECEMBER1022 2022 Unrestrlcted lund 2021 Total funds Notes FIXED ASSETS Tangible assets io 31,244 37,274 CURRENT ASSETS Stocks Debtors Cash at bank li 12 292 21,291 3,754 46 16,507 9,384 25,337 25,937 CREDITORS Amount5 falling due within one year 13 130,9441 130,9441 CURRENT ASSEfs 8,53Jl 5,0071 TOTAL ASSETS LESS CURRENT LIABIUTIE5 2Z,711 32.267 CREDITORS Amounts falllng due ?fter more than one year 14 113,0581 121,4861 NET ASSETS 9,55J 10,781 FUNDS Unrestricted funds 16 9.653 10,781 TOTAL FUNDS 9.653 10,781 The charitable company15 entltled to exemptlon from audit under Sectlon 477 of the Companles Act 2006 for the year ended 31 December 2022. The rnembers have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 In accordance wlth Section 476 of the Companies Aci 2CQ6. The trustees acknowledge thelr responsibllitles for lal ensuring that the charitable company keeps accounting record5 that comply with Sectlons 386 and 387 of the Companies A¢t 2006 and preparing financlal statements whlch glve a true and fair vlew of the state of affair5 of the charitable eornpany as at the end of each fSnancial year and of Its surplus or deflclt for each financial year in accordance wlth the requiremènts of SÈctions 394 and 395 and which otherwise cornply with thè requirÈments of the Companies Act 2006 relatin8 to financial statements, so far a5 applicable to the charitable cornpanv. The notes foim part of these flnanclal statements Page 7 continued...
YE TO CANCER (REGISTERED NUMBEft: 078668041 BALANCE 5HEET- ¢ontlnu¢d 31 DECEMBER 7021 These ftnanclal 51atoments h•ve been prepDred In Hccordance wlth the provlslons appllcable to tharttable companles subjett to Ihe small compgnles re8lme, The financljl 5tJiements wore approved by th¢ Board ol Tru8le•s and aulhorlsed for l>$ue on 26 September 2023 and were $18ned on It5 behalf by,. Mr M R Bates. TNstee The notes form part of these flnanclal statements Pase 8
BYE TO CANCER NOTESTOTHE FINANCIALSTATEMENTS FOR THE YEARENDED31 DECEMBER 2022 ACCOUNTING POLICIES BASIS OF PREPARING THE FINANCIAL STATEMENTS The Ilnancial statement5 of the charity. which is a public benefit entity under FRS 102. have been prepared in ccordance with the Charities Sorp IFRS 1021 Accountin8 and Reporting by Charilie5'. Statement of Recommended Practice appllcable to chatitles preparing their accounts In accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021 leffective l January 20151, and the Charltles Act 2011. The financial statements have been prepared under the hlstorlcal cost conventlon. FINANCIAL REPORTING STANDARD 102- REOUCED DISCLOSURE EXEMPTIONS The charltable company has taken advantage of the following dlsclosure exemptions In preparlng these flnancial statements, as permitte(I by FRS 102 'The Flnancial Reporting Standard appllcable in the UK and Rppiiblir. nf Irplanfl,: the requlrements of Sectlon 7 Statement of Cash Flows. INCOME All Income Is re¢oBnised in the Statement of Flnanclal ActlvitSes once the charlty has entltlement to the funds, It 15 probable that the Income wlll be recelved and the amount can be measured rellablv. EXPENDITURE Liabilltles are recognised as expendlture a5 soon as there Is a legal or constructlve obligatlon commlttln8 the charlty to that expendlture. It Is probable that a transfer of econom1¢ benefits wlll be fe4uSred In settlement and the amount of the obligatlon can be measured rellably. Expendllure is accounted for on an accruals bas15 and ha5 been classlfied under headSn85 that aB8re8ate all cost related to the category. Where costs cannot be directly attributed to particular headin85 they have been allocated to activltles on a basls consistent wlth the use of resources. Grants offered sublect to Conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. TANGIBLE FIXED ASSET5 Depreclatlon 15 provided at the followlng annual rates In order to wrlte off each asset over Its estlmated useful Ilfe or, If held under a fSnance lease, over the lease term, whichever is the shorter. Fl¥tures and fitrin8S Static Caravans Computer equipment 33% on reduclng balance IO% on cost 33% on reducing balance STOCKS Stocks are valued at ihe lower of ¢o5t and net reallsable value. after making due allowance for ob501ete and slow moving item5. TAXATION The charity is exempt from corporation tax on Its charitable actlvltles. FUNDACCOUNTING Unrestricted funds can be used in accordance with the charitable objectives at the d15cretion of the trustees. 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. Page 9 continued..
BYE TO CANCER NOTES TO THE FINANCIAL STATEMENTS- ntInUed FOR THE YEAR ENOED 31 DECEMBER 2022 ACCOUNTING POUCIES- NtInued FUND ACCOUNTING Further explanation of the nature and purpose of each fund is included In the note5 to the financial statements. DONATIONS AND LEGACIES 2022 2021 Donatlons 77.047 69,230 OTHER TRADINO AcfiviTIE$ her trad1 actlvltl•s 2022 2021 Fundraislng events Sponsorshlp 14.447 12,153 2,419 14,447 14,572 Ar* analysls and compar150n of Fundra151n8 events Income Is a5 follow5: 2022 2021 Chr15tma5 Ball Great North Run Bye to Cancer FA Team Au¢tion/Raffle Webslte Sky Dive BTC Rally 8.787 2,511 55 4,69S 6,167 63 1,013 218 2,876 215 14,447 12,153 Page 10 continued...
BYE TO CANCER NOTES TO THE FINANCIAL STATEMENTS- conilnued FOR THE YEAR ENDED31 DECEM8ER 2022 RA151NG FUNDS OTHER TRAIXNG AcfiviTIES Z022 2021 FundralsinB costs 37.476 39.208 CHARITABLE ACTIVITIES COSTS Support costs (see note 61 Direct C05t5 Totals Dlrect costs Support Costs 21.los 13.506 20,506 34,611 ZO,506 21,105 34,012 55.117 Direct costs con515t of donations made by the charity to Indlviduals and or8anlsatlons allled to the charlty's prlme oblecllves In respect of the health of patlents sufferin8 from cancer. SUPPORT COST5 Management Finance Other Dlrect COSts Support costs 13A160 2,319 11,027 13,060 2,319 11,473 Governance ¢05ts Addltlonal Totals DSrect COSts Support cost5 13.506 20,506 3,590 3,570 3,590 3,570 34.012 Page 11 continued...
BYE TO CANCER NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED31 DECEMBER 2022 SUPPORT cosrs- contlnuetl Suppoit costs are those tosts that have been Incurred by the charity in order to further the continued development of the charity's charitable activitiès. Support costs, included In the above, are a5 follows-. 2022 Total actlvities 2021 Total actSvlties Direct costs Support costs Trustees, remuneration etc Bank char8es Interest payable and slmilar char8es Computer expenses Postage and statlonery Telephone and Snternet Subscriptions Depreclatlon and1055 on dlsposal of flxed asset Insurance Motor expense5 Sundrles Accountancy and bookkeeplng 13,089 13.089 165 2,154 1.363 1,798 1,835 446 13,060 244 2,148 2,531 1,660 1,632 331 165 2,154 1.363 1,798 IA35 446 6,031 997 2.558 35 3,570 fj,031 997 2.558 35 3,570 6,234 2,223 3,027 13.535 20.506 34.041 33,394 NET INCOMEIIEXPENDITUREI Nét incomellexpendlturel 15 stated after charglngllcredltln81.. 2022 2021 Depreciation owned asset5 Depreclatlon assets on hlie purchase contracts and flnance lease5 407 S,623 460 5,623 TRUSTEES, REMUNERATION AND BENEFITS 2022 2021 Trustees, 5a13rles Trustees, social security 12.570 519 12.548 512 13,089 13,060 Durin8 the year ended 31 December 2022, Mr M R Bates was paid a salary of £12,57012021 £12.5481 In respect of the adminisirative dutie5 and event organisation carried out on behalf of the charity. Page 12 continved...
BYE TO CANCER NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 DECEMBER 2022 TRUSTEES, REMUNERATION AND BENEFITS. contlnued TRusfEES' EXPENSE5 Durin8 the year ended 31 December 2022 trustèes were rè-imbursed by the tharity for c05t5 Incurred in connection with fundraising activltles and events totallSn8 £4,42712021 £7,711). STAFF COSTS The average monthly number of employeès durln8 the year was as follows.. 2022 2021 MAnagpmp.nt No employees recelved emoluments In excess of £60.CK)O. io. TANGIBLE FIXED A55ETS Flxtures and Ilttln8S Statlc Caravans Computer equipment Totals cosr At I january 2022 and 310ecember 2022 4099 56,135 3,375 63,709 DEPRECIATION At l January 2022 Charae for year 3,009 364 20.182 5,623 3.244 43 26.435 6.030 At 31 December 2022 3,373 25.805 3.287 31465 riET BOOK VALUE Al 31 December 2022 726 30,430 31,244 Pa8e 13 coniinued.
BYE TO CANCER NOTES TO THE FINANCIAL STATEMEpifs- contlnu•d FOR THEYEAR ENDED 31 DECEMBER 2022 io. TANGIBLE FIXEDASSETS- contlnu•d Fixed a55ets, included in the above, whlch are held under hlre purchase Contracts are as follows.. Statlc Caravans COST At l January 2022 and 31 December 2022 56,235 DEPRECIATION At I january 2022 Char8e for year 20,181 5,613 At 310ecember 2022 Z5,805 NET BOOK VALUE At 31 December 2022 30A30 At 31 December 2021 36,053 ii. STOCKS 2022 2021 Flnlshed Boods 292 46 Iz. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 2021 Prepayments Other debtors 20.622 669 16,507 21.291 16,507 Page 14 continued...
BYETO CANCER NOTES TO THE FINANCIAL STATEMENTS. contlnued FOR THE YEAR ENDED 31 DECEMBER 2022 CREDITORS: AMOUNTS FALLING DLIE WITHIN ONE VEAR 20Z2 2021 Hire purchase (see note 151 Trade creditors Social securlty and other taxes Other creditors Accrued expenses 8,427 17.141 8,427 14,139 143 4,803 3,432 5,320 2.898 33,870 30,944 14. CReDITORS: AMOUNTS PALLING OUE AFfER MORE THAN ONE YEAR 2022 2021 Hlre purchase (see note 151 13,058 21,486 15. LEASING AGREEMENTS Mlnimum lease payments under hlre purchase fall due as follow5: 2022 2021 Net obllgatlons repayable.. Within one year Between one and five years 8.427 13,058 8,427 21,486 21,405 29.913 MOVEMENT IN FUNDS Net movement In fund5 At 31.12.22 Al 1.1.22 Unrestrlcted lunds General fund 10.781 (1.1281 9,653 TOTAL FUNDS 10,781 1,1281 9,65Y Page IS continued...
8YE TO CANCER NOTES TO THE FINANCIAL STATEMENTS- contSnuad FOR THE YEAR ENDED31 DECEMBER 2022 16. MOVEMENT I•J FUNDS- ntInUed Net movement In funds, included in the above are as follows-. Incoming resources Resource5 expended Movement in funds Unrestrl¢ted fund5 General fund 91,494 191,622) 11,1291 TOTAL FUNOS 91N94 92,6221 11,1281 Comparatlves lor movement In fundj Net movement In funds At 31.12.21 At 1.1.21 Unrertrlcted fur$ General fund 23,446 112,6651 10,781 TOTAL FUNDS 23,446 12,6651 10.781 Comparatlve net movement in fund5, included in the above are as follows: Incomln8 resource5 Resources expended Movement In funds Unrestrlrted lunds General fund 83,802 196,4671 112,6651 TOTAL FUNDS 83,802 96.4671 112,6651 A current year 12 month5 and prior year 12 rnonths combined position 15 a5 follows: Net rnovernent in funds At 31.12.22 At 1.1.21 Unrestrlcted funds Geneial fund 23,446 113,7931 9.653 TOTAL FUNDS 23,446 13,7931 9.653 Page 16 continued...
BYE TO CANCER NOTES TO THE FINANCIAL ATEmENTS- contlnued FOR THE YEAR ENDE031 DECEMBER 2021 16. MOVEMENT IN FUNDS- contlnued A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows.. Incomin8 resources Re50urce5 expended Movement in funds Unrestrlcted ful5 General fund 175,296 1189,0891 113,7931 TOTAL FUNDS 175,296 1189,0891 113,7931 Unrestrlcted General fund Thls fund represent the free funds of the charlty that are not deslgnated for partIlar purposes. 17. RELATED PARTY DISCLOSURES Al the balance sheet date the charlty owed trustees £3,32012021- £4,7481. Thls represents expenses Incurred personally by trustees on behalf of the charitv. 18. ULTIMATE CONTROLLING PARri The charity is controlled by the trustees as Ilsted In the Report of the Trustee5. Page 17