**REGISTERED COMPANY NUMBER: 07866804 (England and Wales) REGISTERED CHARITY NUMBER: 1146185**
## **REPORT OF THE TRUSTEES AND**
## **UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 DECEMBER 2024**
**FOR**
## **BYE TO CANCER**
J W Hinks LLP Chartered Accountants 19 Highfield Road Edgbaston Birmingham West Midlands B15 3BH
**BYE TO CANCER**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024**
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Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7 to 8
Notes to the Financial Statements 9 to 14
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**BYE TO CANCER**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of 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).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The charity's objectives and aims are specifically restricted to preserve and protect the health of patients suffering from cancer.
Its objectives and aims can be summarised as follows.
1. To raise awareness of the signs and symptoms of cancers of all kinds affecting (but not limited to) boys and men and to encourage them to seek medical attention in order to secure early detection and early diagnosis.
2. To preserve and protect the health of patients suffering from male cancers by providing and assisting in the provision of support services.
3. To provide financial assistance to fund research into cures for cancer organised by other charities and not for profit organisations.
4. To provide a free confidential contact point for anyone who may have concerns about cancer.
5. To raise awareness of testicular cancer amongst the youth by targeting senior schools.
## **Ensuring our work delivers our aims**
We review our aims, objectives and activities each year. This review looks at what we achieved and the outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the benefits they have brought to those groups of people we are set up to help. The review also helps us to ensure that our aims, objectives and activities remain focused on our stated purposes.
We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.
## **The focus of our work**
The focus of Bye to Cancer continues to be the preservation and protection of the health of patients suffering from cancer.
Page 1
**BYE TO CANCER**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024**
## **ACHIEVEMENTS AND PERFORMANCE**
## **Charitable activities**
## How our activities deliver public benefit
In setting our objectives and planning our activities the trustees have given careful consideration to the Charity Commission's general guidance on public benefit.
Our main activities and who we try to help are described below.
All of our charitable activities focus on our ability to help preserve and protect the health of patients suffering from cancer.
## Purchase of luxury holiday home
The charity has purchased two luxury holiday homes in order to offer families or individuals with cancer, free holidays to either use as respite or for making very important memories. We have made it one of our priorities to help people fighting cancer enjoy the time they have in any way we can.
## **Fundraising activities**
The charity has undertaken a number of fundraising activities during the year.
## **FINANCIAL REVIEW**
## **Reserves policy**
It is the policy of the trustees to reduce unrestricted reserves to a minimum and to maintain them at this level.
## **Financial Review**
The Statement of Financial Activities for the year ended 31 December 2024 shows incoming resources totalling £ £107,097 (2023: £81,634) and resources expended totalling £101,653 (2023 - 79,863), resulting in net income totalling £5,444 (2023 of £1,771).
As a result, the charity's net assets have increased from £11,424 as at 31 December 2023 to £16,868 as at 31 December 2024.
## **FUTURE PLANS**
The trustees wish to continue generating sufficient income in order for the charity to be able to fulfil its objectives and principal activities.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Bye to Cancer is a company limited by guarantee in England and Wales (registered number 7866804) which was incorporated on 1 December 2011 and which achieved charitable status on 1 March 2012 (registered number 1146185).
The charitable company was established under a Memorandum of Association which established the objects and powers of the charity and is governed under its Articles of Association.
In the event of the charity being wound up members are required to contribute an amount not exceeding £10.
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**BYE TO CANCER**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Recruitment and appointment of new trustees**
As the charity is incorporated as a company limited by guarantee, the trustees are deemed to be directors of the charitable company.
The management of the charity is the responsibility of the trustees who are elected and appointed under the terms of the charity's Articles of Association and the power to appoint new trustees resides with the trustees of the time as set out in the Articles of Association.
All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in the notes to the financial statements.
## **Organisational structure**
The trustees who have served during the period are disclosed under Reference and Administrative details.
All matters of policy, management and any other items as circumstances require are determined by the trustees.
## **Induction and training of new trustees**
As part of their induction programme new trustees are made aware of their responsibilities as trustees of Bye to Cancer.
This induction includes an introduction to the objectives, scope and policies of the charity and information on trustee responsibilities, together with a copy of the charity's governing document.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number**
07866804 (England and Wales)
## **Registered Charity number**
1146185
## **Registered office**
The Lodge Mason Street Coseley Wolverhampton West Midlands WV14 9SZ
## **Trustees**
M R Bates Mrs S J Bates Mrs J Burkett Z Hassan
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**BYE TO CANCER**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Independent Examiner** Kirsty Jackson FCCA FCA J W Hinks LLP Chartered Accountants 19 Highfield Road Edgbaston Birmingham West Midlands B15 3BH
Approved by order of the board of trustees on 20 October 2025 and signed on its behalf by:
.......................................................................... Trustee
Page 4
**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BYE TO CANCER**
## **Independent examiner's report to the trustees of Bye to Cancer ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 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**
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
3. 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
4. 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.
Kirsty Jackson FCCA FCA
J W Hinks LLP Chartered Accountants 19 Highfield Road Edgbaston Birmingham West Midlands B15 3BH
20 October 2025
Page 5
**BYE TO CANCER**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024**
|**2024**
**Unrestricted**
**fund**
Notes
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**97,684**
Other trading activities
2
**9,413**
**Total**
**107,097**
**EXPENDITURE ON**
Raising funds
**30,972**
**Charitable activities**
Direct costs
**47,410**
Support costs
**23,271**
**Total**
**101,653**
**NET INCOME**
**5,444**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**11,424**
**TOTAL FUNDS CARRIED FORWARD**
**16,868**|**2024**
**Unrestricted**
**fund**
Notes
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**97,684**
Other trading activities
2
**9,413**
**Total**
**107,097**
**EXPENDITURE ON**
Raising funds
**30,972**
**Charitable activities**
Direct costs
**47,410**
Support costs
**23,271**
**Total**
**101,653**
**NET INCOME**
**5,444**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**11,424**
**TOTAL FUNDS CARRIED FORWARD**
**16,868**|2023
Total
funds
£
45,241
36,393|
|---|---|---|
|||81,634|
|||25,112
54,622
129|
||**101,653**
**5,444**
**11,424**
**16,868**|79,863|
|||1,771
9,653|
|||11,424|
The notes form part of these financial statements
Page 6
## **BYE TO CANCER**
## **BALANCE SHEET 31 DECEMBER 2024**
|**2024**
**Unrestricted**
**fund**
Notes
**£**
**FIXED ASSETS**
Tangible assets
5
**53,780**
**CURRENT ASSETS**
Stocks
6
**271**
Debtors
7
**12,183**
Cash at bank
**5,894**
**18,348**
**CREDITORS**
Amounts falling due within one year
8
**(22,667)**
**NET CURRENT ASSETS**
**(4,319)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**49,461**
**CREDITORS**
Amounts falling due after more than one year
9
**(32,593)**
**NET ASSETS/(LIABILITIES)**
**16,868**
**FUNDS**
11
Unrestricted funds
**16,868**
**TOTAL FUNDS**
**16,868**|2023
Total
funds
£
25,349
339
20,437
5,656
26,432
(35,726)
(9,294)
16,055
(4,631)
11,424
11,424
11,424|
|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
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**BYE TO CANCER**
## **BALANCE SHEET - continued 31 DECEMBER 2024**
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 20 October 2025 and were signed on its behalf by:
............................................. Trustee
The notes form part of these financial statements
Page 8
**BYE TO CANCER**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 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.
## **INCOME**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **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 or, if held under a finance lease, over the lease term, whichever is the shorter.
|Fixtures and fittings|- 33% on reducing balance|
|---|---|
|Static Caravans|- 10% on cost|
|Computer equipment|- 33% on reducing balance|
## **STOCKS**
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
## **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.
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.
continued...
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**BYE TO CANCER**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024**
## **2. OTHER TRADING ACTIVITIES**
|**OTHER TRADING ACTIVITIES**|||
|---|---|---|
||**2024**|2023|
||**£**|£|
|Fundraising events|**9,413**|36,393|
## **3. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
|Depreciation - owned assets
Depreciation - assets on hire purchase contracts and finance leases
Deficit on disposal of fixed assets
**TRUSTEES' REMUNERATION AND BENEFITS**
Trustees' salaries
Trustees' social security|**2024**
**£**
**5,032**
**3,165**
**1,581**
**2024**
**£**
**12,570**
**159**
**12,729**|2023
£
271
5,624
-
2023
£
12,570
479
13,049|
|---|---|---|
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
## **TRUSTEES' EXPENSES**
There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.
continued...
Page 10
**BYE TO CANCER**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024**
## **5. TANGIBLE FIXED ASSETS**
|**COST**
At 1 January 2024
Additions
Disposals
At 31 December 2024
**DEPRECIATION**
At 1 January 2024
Charge for year
Eliminated on disposal
At 31 December 2024
**NET BOOK VALUE**
At 31 December 2024
At 31 December 2023|Fixtures
and
Static
Computer
fittings
Caravans
equipment
£
£
£
**4,099**
**56,235**
**3,375**
**-**
**48,509**
**-**
**-**
**(24,582)**
**-**
**4,099**
**80,162**
**3,375**
**3,613**
**31,429**
**3,318**
**162**
**8,016**
**19**
**-**
**(12,701)**
**-**
**3,775**
**26,744**
**3,337**
**324**
**53,418**
**38**
486
24,806
57|Totals
£
**63,709**
**48,509**
**(24,582)**
**87,636**
**38,360**
**8,197**
**(12,701)**
**33,856**
**53,780**
25,349|
|---|---|---|
Both static caravans held at 31 December 2024 were held under hire purchase agreements.
continued...
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**BYE TO CANCER**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024**
|**6.**
**STOCKS**
Finished goods
**7.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Prepayments
**8.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Hire purchase (see note 10)
Trade creditors
Social security and other taxes
Other creditors
Accrued expenses
**9.**
**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**
Hire purchase (see note 10)
**10.**
**LEASING AGREEMENTS**
Minimum lease payments under hire purchase fall due as follows:
Net obligations repayable:
Within one year
Between one and five years|**2024**
**£**
**271**
**2024**
**£**
**12,183**
**12,183**
**2024**
**£**
**5,752**
**9,105**
**(45)**
**4,615**
**3,240**
**22,667**
**2024**
**£**
**32,593**
**2024**
**£**
**5,752**
**32,593**
**38,345**|2023
£
339
2023
£
20,437
20,437
2023
£
8,427
16,428
(38)
6,922
3,987
35,726
2023
£
4,631
2023
£
8,427
4,631
13,058|
|---|---|---|
continued...
Page 12
**BYE TO CANCER**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024**
## **11. MOVEMENT IN FUNDS**
|||Net|||
|---|---|---|---|---|
|||movement||At|
||At 1.1.24|in funds|31.12.24||
||£|£||£|
|**Unrestricted funds**|||||
|General fund|**11,424**|**5,444**||**16,868**|
|**TOTAL FUNDS**|**11,424**|**5,444**||**16,868**|
|Net movement in funds, included in the above are as follows:|||||
||Incoming|Resources|Movement||
||resources|expended|in funds||
||£|£||£|
|**Unrestricted funds**|||||
|General fund|**107,097**|**(101,653)**||**5,444**|
|**TOTAL FUNDS**|**107,097**|**(101,653)**||**5,444**|
|**Comparatives for movement in funds**|||||
|||Net|||
|||movement||At|
||At 1.1.23|in funds|31.12.23||
||£|£||£|
|**Unrestricted funds**|||||
|General fund|9,653|1,771||11,424|
|**TOTAL FUNDS**|9,653|1,771||11,424|
|Comparative net movement in funds, included in the above are as follows:|||||
||Incoming|Resources|Movement||
||resources|expended|in funds||
||£|£||£|
|**Unrestricted funds**|||||
|General fund|81,634|(79,863)||1,771|
|**TOTAL FUNDS**|81,634|(79,863)||1,771|
continued...
Page 13
**BYE TO CANCER**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024**
## **11. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
||||Net||
|---|---|---|---|---|
||||movement|At|
||At 1.1.23||in funds|31.12.24|
|||£|£|£|
|**Unrestricted funds**|||||
|General fund||9,653|7,215|16,868|
|**TOTAL FUNDS**||9,653|7,215|16,868|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
188,731
188,731|Resources
Movement
expended
in funds
£
£
(181,516)
7,215
(181,516)
7,215|
|---|---|---|
## **12. RELATED PARTY DISCLOSURES**
At the balance sheet date the charity owed trustees £4,615 (2023 - £6,922). This represents expenses incurred personally by trustees on behalf of the charity.
## **13. ULTIMATE CONTROLLING PARTY**
The charity is controlled by the trustees as listed in the report of the trustees.
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