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2022-03-31-accounts

REGISTERED COMPANY NUMBER: 07877025 (England and Wales) REGISTERED CHARITY NUMBER: 1150183

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

FOR

NATIONAL HEREDITARY BREAST CANCER HELPLINE (A COMPANY LIMITED BY GUARANTEE)

NATIONAL HEREDITARY BREAST CANCER HELPLINE

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10 to 11
Cash Flow Statement 12
Notes to the Cash Flow Statement 13
Notes to the Financial Statements 14 to 23
Detailed Statement of Financial Activities 24 to 25

NATIONAL HEREDITARY BREAST CANCER HELPLINE

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2022

TRUSTEES G Anderson A P D Fewings W J Watson J V Squires REGISTERED OFFICE Unit 71 Storforth Lane Trading Estate Storforth Lane Hasland Chesterfield Derbyshire S41 0QZ REGISTERED COMPANY 07877025 (England and Wales) NUMBER REGISTERED CHARITY 1150183 NUMBER INDEPENDENT EXAMINER Marriott Gibbs Rees Wallis Limited Chartered Certified Accountants First Floor Unit 4, Broadfield Court Sheffield South Yorkshire S8 0XF

Page 1

NATIONAL HEREDITARY BREAST CANCER HELPLINE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

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 March 2022. 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 objective is to promote and protect good health and relieve sickness for the public benefit by:1. Operating, organising, managing and promoting an association for the training and/or education and/or general advice into all areas of hereditary breast cancer;

  1. Managing a national helpline for the delivery of advice into all areas of hereditary breast cancer; and

  2. Helping and supporting anyone concerned about their increased risk of developing cancer due to family history.

  3. Providing the social network facility of support as this now seems to be an important signpost route that people rely upon.

In order to achieve this objective the charity has opened charity shops, which also act as community support and information centres, providing support to patients and families affected by hereditary cancer via discussion with volunteers and provision of resources. Signposting to all our facilities

This will also raise community awareness of hereditary cancer to promote early detection and management.

The charity will continue to make use of the 45 existing support groups set up by Wendy Watson who will attend meetings wherever possible; although since the pandemic the groups have been much more active online and remained that way. The Leicester Birmingham group however, is very active in actual face to face meetings - approximately every 6-8 weeks on a Sunday lunchtime. Each group is made up of an average of 50 volunteers and 2 or 3 administrators with the aim to build links with their local genetic services. This is proving very successful so far, with most geneticists adhering to NICE Guidelines on familial breast cancer and providing their patients with contact details of the Helpline and its support groups. The extra group - Tamoxifen and Side Effects which was added 2 years ago devised due to the pandemic reducing access to genetic services, testing, and surgical intervention. The use of Tamoxifen reduces risk by approximately 50%. This option was introduced by the helpline as at least some form of protection whilst awaiting further risk reducing options. This group has continued to expand during 21/22 and accepts new requests to join on a daily basis. It has become an important feature of the Helpline facilities.

The charity continues to build links to encourage triangulation between clinicians, patients and researchers. This will improve the governance and focus of future research.

In determining the charities objectives and planning, its activities the trustees have had due regard for the guidance published by the Charity Commission for public benefit. The overwhelming letters and testimonials from users leaves one in no doubt of the benefits received.

Page 2

NATIONAL HEREDITARY BREAST CANCER HELPLINE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

OBJECTIVES AND ACTIVITIES

Significant activities

The helpline service is available 24hrs every day through social media, and 9am until 8pm by telephone. Emails are answered throughout a 24 hour period. The Helpline has identified other volunteers by way of training courses to help lead other groups around the UK.

The helpline continued its activities throughout 2021/22. Its role still of paramount importance to those using it, even more so due to the lack of NHS services available, and the backlog that has resulted through the pressures on all services. We had expert advice and governance 24/7 available from Prof Gareth Evans and Prof Julian Barwell. We also had additional guidance from surgeon Lester Barr, a former trustee and chair of The Genesis Appeal.

Other campaigns and the helpline continued, ably supported by the extra efforts of our professional advisors and fully trained staff members who took the reins whilst the previous mainstay of the charity, Wendy, had the debilitating (but benign) huge brain tumour removed.

National Hereditary Breast Cancer Helpline still operate several charity shops throughout the country.

Public benefit

The Trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Work done over the years by the helpline founder shows how many millions of pounds have been saved by; 1) Campaigning for recognition of these gene faults; and

The work is not restricted to these two components but they have had the most considerable impact. Campaigns for NICE guidelines to be debated and adopted to ensure equality of service for all.

Further information can be found on our website:http://www.breastcancergenetics.co.uk/helpline-achievements/

Volunteers

The charity had help from over 300 volunteers, covering the charity shops and 45 support groups.

The Charity is extremely fortunate to have the strong support of three world renowned advisors.

Wendy Watson MBE continues to provide peer support to all on a voluntary basis. Details of remuneration received for Wendy Watson's role as Helpline Advisor can be found in Note 8.

The two professional medical advisors act voluntarily. These two advisors have been key to the service long before it became a registered charity. They, along with Wendy, continue to be influential worldwide.

Page 3

NATIONAL HEREDITARY BREAST CANCER HELPLINE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The charity has maintained its six charity shops and information centres. It has always been intended to run the charity shops and for them to have the means of funding themselves as self-supporting information centres.

The support groups were being run as online meetings in replacement of face-to-face meetings due to social restrictions, and Wendy has headed several webinar online help sessions during lockdowns. The opportunity to meet and speak face to face with other who have gone through similar experiences had long been recognised for its importance by geneticists across the UK and echoed in NICE Guidelines. The face-to-face meetings recommenced in Autumn 2021 after the pandemic restrictions were lifted.

A support group was formed to help support people with questions over any potential side effects and concerns of Tamoxifen. Wendy received excellent support letters from both medical advisors congratulating her on 'selfless' work whilst public services were on hold and unavailable.

The Helpline is a valuable resource for all, with GP's calling as well as the general public. Ongoing training is supplied to staff by Prof Barwell. At the start of lockdown in mid-March 2020, the Helpline along with associated social media was overwhelmed by callers whose genetic appointments screening and surgery were classed as 'non essential' and placed on hold. This left thousands of worried women stranded. As a result, Wendy Watson took the initiative to commence twice weekly on-line Q&A live videos through social media which proved immensely popular. This continued throughout the rest of 2020 and into 2021. These have now ceased but are still available for viewing on our Facebook page,

Fundraising activities

The annual charity ball was held on 13 November 2021 to coincide with celebrations of 25 years of the Helpline services. The charity has also recorded a charity single, Thankyou (It's because of you) released through Steelworks Studios Sheffield also on 13 November 2021.

NHBCH founder Wendy Watson, daughter Becky Measures & granddaughter Eva-May released the single thanking the doctors who helped them pioneer genetic services. Lyrics were written by Becky and the music composed by well known producer and song writer, Scott Ford, Thankyou (It's because of you) depicts the astonishing story of the helpline and the family's history.

Fortunately the charity shops received an increased amount of donations which has set them up very well for the future. All contributions are completely voluntary and are very gratefully received.

We have a fundraising partnership with Skycycle Limited. Charity bags are distributed in license areas and filled with unwanted shoes, clothing, toys and bric a brac. The charity receive £75 for every tonne that Skycycle sell from house-to-house collections and £120 for every tonne collected from clothing banks. We also have a further partner, MV clothing who are contributing £18k per annum. We have also joined the Fundraising Regulator

Investment performance

The charity has no investments.

Page 4

NATIONAL HEREDITARY BREAST CANCER HELPLINE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

ACHIEVEMENT AND PERFORMANCE

Internal and external factors

The effects of the charity commission published their case report back in July 2017 and issued their official warning to the charity in order to promote compliance. From a pecuniary angle the charity had suffered from the excessive adverse publicity. However the charitable objectives of the Helpline, which are to provide information and support to anyone concerned about their risk of familial breast cancer, have been served as always in an exemplary manner.

The information sections within the charity shops have all now been improved and upgraded to make extremely prominent and easily accessible. A large proportion of shop space is allocated to giving information and charity shops are used for regular drop in sessions to give advice. The charity shops running costs continue to be apportioned as 50% fundraising and 50% charitable activity,

Covid-19

The charity suffered in 2020 along with many other charities and businesses due to Covid-19. However government grants and furlough payments enabled the charity to remain viable. In 2021/22 the charity shops re-opened on a part-time basis when allowed to, and opened fully in October 2021. All the shops are now operating at profit, although the requirement is to be self-supporting information centres.

FINANCIAL REVIEW

Financial position

At 31 March 2022 the charity had unrestricted surplus funds of £120,472 (2021: £102,994).

The charity successfully returned to a surplus position in 2021. The support received from council grants greatly improved our financial position enabling us to repay the bank overdraft and also Wendy Watson for the rolling loan agreed.

Principal funding sources

The principal source of funding for the charity is charity shop income. The charity also benefits from donations and the continued goodwill of the public.

Funding has increased due to the opening of the warehouse to public shoppers, assisted from a reduction in central costs generally.

Investment policy and objectives

The charity does not hold any investments.

Reserves policy

The charity does not have an official policy amount as due to extreme circumstances it is difficult to project future needs, however the bank balances are £20k in credit at all times.

Page 5

NATIONAL HEREDITARY BREAST CANCER HELPLINE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

FINANCIAL REVIEW

Going concern

The charity is in a sound financial position and offers an essential service.

Queries are answered by two of the world's respected medical advisors. The charitable activities are currently carried out by these experts in a voluntary capacity. The results are of course unparalleled. Patients are enabled to access referrals wrongly denied by uneducated medics. Support is always on hand by the lead helpline advisor, Wendy Watson MBE, who has global experience in this field. Wendy has advised and lectured professionals across Europe and the USA.

The charity is reliant on ongoing trading activities and donations for its continued existence. Total charity shop income in 2022 was £276,943, a significant increase in income when compared to 2021 when we only raised £103,703. The donations of clothing, furniture and electricals are now in abundance with sufficient to stock the shops for many years to come. The lowering of the Central costs and utilisation of the warehouse as a 'shop' open to the public has significantly improved the charity's financial performance.

The information centres only need to be self supporting as our main charitable aim is to provide a service - not to raise monetary donations. They are self supporting by selling charity goods in the same vein as charity shops. We will continue to assess our remaining information centres/charity shop outlets for viability. For any sites continually losing money we shall consider closure, hence making the whole venture more stable and profitable.

We are making continual steps to restore the former good name of both the charity and its founder. The case is continuing through the Ombudsman service.

FUTURE PLANS

Our continued objectives and aims are to raise awareness of hereditary breast cancer and reduce mortality. We also will give support to those who find themselves at risk due to family history. The choices are stark; do nothing, be screened regularly, or opt for elective surgery. That option is the only near sure fire way of preventing breast cancer in those at risk.

Activities planned to achieve aims

We continued to make strides in reducing the number of charity shops outlets, getting rid of the outlets that lose money hence making the whole venture more stable and profitable. At the end of 2022 our venues now comprise:

Rotherham Matlock Morley Ilkeston Doncaster Hasland Warehouse

The charity will receive extra income next year from MV Clothing of £18k per annum. This commenced in April 2022.

Group support meetings will continue to be held and attended by a core group of people. The charity have utilised the internet and online applications in order to facilitate this during Covid-19. The meetings welcome new members who are preparing to start their journey. Discussions are always informal around all aspects - most significantly impending surgery. It is of great importance for people to have the opportunity to speak to others who have already been through the process and can share their experiences.

Indeed this 'need' was highlighted as number 2 key priority for adoption in the recent NICE Guideline update on familial breast cancer. Helpline founder Wendy Watson always attends to be on hand with any queries or difficulties.

Page 6

NATIONAL HEREDITARY BREAST CANCER HELPLINE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document and charity constitution

The organisation is a company limited by guarantee, incorporated on 9 December 2011 and registered with the charities commission on 14 December 2012 as amended by special resolution registered at Companies House on 11 December 2012.

The company was established under a Memorandum of Articles, which established the objects and powers of the charitable company and is governed under its Articles of Association.

Recruitment and appointment of new trustees

The current Trustees are detailed on the reference page. If recruitment is required this will follow the policy and procedures to ensure that all legal and good practice requirements are met.

To enhance the work of the charity, the trustees appointed would have an interest in the work being conducted into Hereditary Breast Cancer.

Organisational structure

The trustees are responsible for the overall management and control of the charity. They are grateful to the many volunteers who give their time to the charity to enable it to be successful in fulfilling its objectives.

The Trustees believe that the organisation is well placed to fulfil the objectives of the charity into the future.

Induction and training of new trustees

Any new Trustees are given details of the rules and objectives of the charity.

They are invited to work in the central distribution centre and meet some of the volunteers, together with attending meetings held by the support groups.

Key management remuneration

Key management includes Wendy Watson and all trustees. Wendy Watson was working on a self-employed consultancy basis until July 2021 but received no salary in the year ended 31 March 2021. Details of trustees' payments are included in Note 8.

No other trustees received remuneration in the period.

Key changes in management and trustees

There are currently 4 appointed trustees as at the accounts sign off date, John Squires, Grant Anderson, Adrian Fewings and Wendy Watson.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 21 December 2022 and signed on its behalf by:

J V Squires - Trustee

Page 7

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NATIONAL HEREDITARY BREAST CANCER HELPLINE

Independent examiner's report to the trustees of National Hereditary Breast Cancer Helpline ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.

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 registered member of 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

  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.

Alan Pickstone FCCA Association of Chartered Certified Accountants Marriott Gibbs Rees Wallis Limited Chartered Certified Accountants First Floor Unit 4, Broadfield Court Sheffield South Yorkshire S8 0XF

21 December 2022

Page 8

NATIONAL HEREDITARY BREAST CANCER HELPLINE

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2022

2022
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
1,525
Other trading activities
3
276,943
Other income
4
62,161
Total
340,629
EXPENDITURE ON
Raising funds
5
182,826
Charitable activities
6
Helpline costs
4,159
Campaigning and raising awareness
117,138
Activity support costs
19,028
Total
323,151
NET INCOME
17,478
RECONCILIATION OF FUNDS
Total funds brought forward
102,994
TOTAL FUNDS CARRIED FORWARD
120,472		 2021
Total
funds
£
2,416
103,703
323,493
429,612
134,017
4,983
108,749
24,557
272,306
157,306
(54,312)
102,994

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

Page 9

NATIONAL HEREDITARY BREAST CANCER HELPLINE

BALANCE SHEET 31 MARCH 2022

2022
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
11
31,790
CURRENT ASSETS
Stocks
12
133,525
Debtors
13
8,954
Cash at bank and in hand
21,497
163,976
CREDITORS
Amounts falling due within one year
14
(49,556)
NET CURRENT ASSETS
114,420
TOTAL ASSETS LESS CURRENT
LIABILITIES
146,210
CREDITORS
Amounts falling due after more than one
year
15
(25,738)
NET ASSETS
120,472
FUNDS
19
Unrestricted funds
120,472
TOTAL FUNDS
120,472		 2021
Total
funds
£
18,322
145,605
11,467
59,062
216,134
(113,129)
103,005
121,327
(18,333)
102,994
102,994
102,994

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 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 10

continued...

NATIONAL HEREDITARY BREAST CANCER HELPLINE

BALANCE SHEET - continued 31 MARCH 2022

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 21 December 2022 and were signed on its behalf by:

J V Squires - Trustee

The notes form part of these financial statements

Page 11

NATIONAL HEREDITARY BREAST CANCER HELPLINE

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2022

Notes
Cash flows from operating activities
Cash generated from operations
1
Interest paid
Interest element of hire purchase
payments paid
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Net cash used in investing activities
Cash flows from financing activities
Capital repayments in year
Net cash provided by financing activities
Change in cash and cash equivalents
in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end
of the reporting period		 2022
£
(29,991)
(196)
(379)
(30,566)
(19,995)
(19,995)
12,996
12,996
(37,565)
59,062
21,497		 2021
£
124,876
(429)
-
124,447
(17,321)
(17,321)
-
-
107,126
(48,064)
59,062

The notes form part of these financial statements

Page 12

NATIONAL HEREDITARY BREAST CANCER HELPLINE

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2022

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2022 2021
£ £
Net income for the reporting period (as per the Statement of
Financial Activities) 17,478 157,306
Adjustments for:
Depreciation charges 6,527 3,744
Interest paid 196 429
Interest element of hire purchase and finance lease rental payments 379 -
Decrease in stocks 12,080 -
Decrease/(increase) in debtors 2,513 (1,590)
Decrease in creditors (69,164) (35,013)
Net cash (used in)/provided by operations (29,991) 124,876
2. ANALYSIS OF CHANGES IN NET FUNDS/(DEBT)
At 1.4.21 Cash flow At 31.3.22
£ £ £
Net cash
Cash at bank and in hand 59,062 (37,565) 21,497
59,062 (37,565) 21,497
Debt
Finance leases - (14,663) (14,663)
Debts falling due within 1 year (1,667) (2,333) (4,000)
Debts falling due after 1 year (18,333) 4,000 (14,333)
(20,000) (12,996) (32,996)
Total 39,062 (50,561) (11,499)

The notes form part of these financial statements

Page 13

NATIONAL HEREDITARY BREAST CANCER HELPLINE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

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.

Going concern

The financial statements have been prepared on a going concern basis.

The trustees have assessed whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.

At the balance sheet date the charity had surplus unrestricted fund of £120,472 (2021 - £102,994). In the year the charity has received government grants for furloughed staff under the job retention scheme amounting to £17,009 (2021 - £68,201).

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. Income is derived from the provision of goods and services and is stated net of VAT.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Investment income

Interest on funds held on deposit is included when receivable and the amount can be reliably measured by the charity: this is normally upon notification of the interest paid or payable by the Bank.

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.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities in raising funds.

Charitable activities

Charities expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature.

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NATIONAL HEREDITARY BREAST CANCER HELPLINE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

1. ACCOUNTING POLICIES - continued

Tangible fixed assets

Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment loss.

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset Class Depreciation method and rate
Motor vehicles 20% on cost
Fixtures and fittings 15% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Costs include cleaning and processing of goods into a saleable condition.

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.

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.

2. DONATIONS AND LEGACIES

Gifts and donations
Donations from companies and trusts		 2022
£
1,525
-
1,525		 2021
£
1,416
1,000
2,416

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NATIONAL HEREDITARY BREAST CANCER HELPLINE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

3. OTHER TRADING ACTIVITIES

3. OTHER TRADING ACTIVITIES
2022 2021
£ £
Charity shop income 276,943 103,703
4. OTHER INCOME
2022 2021
£ £
Fundraising 14,224 8,498
Other income 594 26,026
Covid 19 Council Grants 30,334 220,768
JRS grant income 17,009 68,201
62,161 323,493
Fundraising income of £14,224 (2021 - £8,498) includes income received from fundraising eve
such as balls, charity sports days and other fundraising events held by the charity. Fundraising inco
also includes the money the charity receives from Skycycle Limited.
5. RAISING FUNDS

Fundraising income of £14,224 (2021 - £8,498) includes income received from fundraising events such as balls, charity sports days and other fundraising events held by the charity. Fundraising income also includes the money the charity receives from Skycycle Limited.

Raising donations and legacies

Fundraising events - balls etc
Other trading activities
Purchases
Stock movement
Trustees' remuneration etc
Staff costs
Rent and rates
Light, heat, and insurance
Cost of collections
Repairs and maintenance
Sundry
Travel and subsistence
Printing, postage, stationery
Depreciation		 2022
£
7,193
2022
£
1,584
12,080
18,473
69,975
31,094
12,332
-
1,494
4,843
10,957
1,623
6,527
170,982		 2021
£
219
2021
£
2,233
-
-
55,037
47,888
8,251
973
933
1,869
7,417
2,371
3,744		 2021
£
219
130,716

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NATIONAL HEREDITARY BREAST CANCER HELPLINE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

5. RAISING FUNDS - continued

Finance costs

Finance costs
2022 2021
£ £
Bank charges and cardnet 4,076 2,653
Interest payable and similar charges 575 429
4,651 3,082
Aggregate amounts 182,826 134,017

Allocation and apportionment of charity shop costs

The charity shops running costs are apportioned as 50% fundraising and 50% charitable activity expenditure. A large proportion of shop space is used for upgraded information centres and for community support and advice.

Allocation and apportionment of staff costs

Staff costs are apportioned as 50% other trading activities and 50% helpline, campaigning and raising awareness. This is to account for the time spent by staff offering support and advice in addition to running the charity shops.

6. CHARITABLE ACTIVITIES COSTS

Helpline costs
Campaigning and raising awareness
Activity support costs		 Direct
Costs
£
4,159
117,138
19,028
140,325

7. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2022 2021
£ £
Depreciation - owned assets 6,527 3,744
Independent examiners fee 2,950 2,950

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NATIONAL HEREDITARY BREAST CANCER HELPLINE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

8. TRUSTEES' REMUNERATION AND BENEFITS

Trustees' salaries
Trustees' fees
Trustees' social security		 2022
£
17,500
10,000
973
28,473		 2021
£
-
14,300
-
14,300

Trustees' fees were paid to Wendy Watson for her role as helpline advisor. Wendy Watson received £10,000 (2021 - £14,300) trustees' fees while was working on a self-employed contractor basis.

Since August 2021 Wendy Watson has been employed by the charity and received a salary of £17,500 (2021 - £nil) for her position of helpline advisor .

No remuneration was paid to Wendy Watson for her role as trustee.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.

9. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Average number
No employees received emoluments in excess of £60,000.
10.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
INCOME AND ENDOWMENTS FROM
Donations and legacies
Other trading activities
Other income
Total
EXPENDITURE ON
Raising funds		 2022
2021
£
£
164,647
123,276
2,486
-
1,293
1,098
168,426
124,374
2022
2021
16
13
Unrestricted
fund
£
2,416
103,703
323,493
429,612
134,017

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NATIONAL HEREDITARY BREAST CANCER HELPLINE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Unrestricted
fund
£
Charitable activities
Helpline costs 4,983
Campaigning and raising awareness 108,749
Activity support costs 24,557
Total 272,306
NET INCOME 157,306
RECONCILIATION OF FUNDS
Total funds brought forward (54,312)
TOTAL FUNDS CARRIED FORWARD 102,994
11. TANGIBLE FIXED ASSETS
COST
At 1 April 2021
Additions
At 31 March 2022
DEPRECIATION
At 1 April 2021
Charge for year
At 31 March 2022
NET BOOK VALUE
At 31 March 2022
At 31 March 2021		 Fixtures
and
fittings
£
71,696
-
71,696
69,252
1,063
70,315
1,381
2,444		 Motor
vehicles
Totals
£
£
33,921
105,617
19,995
19,995
53,916
125,612
18,043
87,295
5,464
6,527
23,507
93,822
30,409
31,790
15,878
18,322		 Motor
vehicles
Totals
£
£
33,921
105,617
19,995
19,995
53,916
125,612
18,043
87,295
5,464
6,527
23,507
93,822
30,409
31,790
15,878
18,322
87,295
6,527
93,822
31,790
18,322

The net carrying amount of tangible assets includes the following amounts in respect of assets held under finance leases and hire purchase contracts:

under finance leases and hire purchase contracts:
2022 2021
£ £
Motor Vehicles 17,995 -

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NATIONAL HEREDITARY BREAST CANCER HELPLINE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

12.
STOCKS
2022
£
Stocks
133,525
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
£
Trade debtors
-
Other debtors
619
Prepayments and accrued income
8,335
8,954
14.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
£
Bank loans and overdrafts (see note 16)
4,000
Hire purchase (see note 17)
3,258
Trade creditors
8,057
Social security and other taxes
11,228
VAT
5,481
Wages and salaries control
-
Other creditors
9,056
Pensions control
266
Accruals
8,210
49,556
15.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2022
£
Bank loans (see note 16)
14,333
Hire purchase (see note 17)
11,405
25,738
16.
LOANS
An analysis of the maturity of loans is given below:
2022
£
Amounts falling due within one year on demand:
Bank loans
4,000
Amounts falling between one and two years:
Bank loans
4,000
Amounts falling due between two and five years:
Bank loans
10,333		 2021
£
145,605		 2021
£
145,605
2021
£
399
-
11,068
11,467
2021
£
1,667
-
63,351
12,851
6,896
6,868
3,652
180
17,664
113,129
2021
£
18,333
-
18,333
2021
£
1,667
4,000
12,000

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NATIONAL HEREDITARY BREAST CANCER HELPLINE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

16.
LOANS - continued
Amounts falling due in more than five years:
Repayable by instalments:
Bank loans
17.
LEASING AGREEMENTS
Minimum lease payments fall due as follows:
Net obligations repayable:
Within one year
Between one and five years
Within one year
Between one and five years
18.
SECURED DEBTS
The following secured debts are included within creditors:
Hire purchase contracts		 2022
2021
£
£
-
2,333
Hire purchase
contracts
2022
2021
£
£
3,258
-
11,405
-
14,663
-
Non-cancellable
operating leases
2022
2021
£
£
6,417
19,509
-
5,000
6,417
24,509
2022
2021
£
£
14,663
-		 2022
2021
£
£
-
2,333
Hire purchase
contracts
2022
2021
£
£
3,258
-
11,405
-
14,663
-
Non-cancellable
operating leases
2022
2021
£
£
6,417
19,509
-
5,000
6,417
24,509
2022
2021
£
£
14,663
-
24,509
2021
£
-

Hire purchase creditors are secured on the assets acquired under the contract.

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NATIONAL HEREDITARY BREAST CANCER HELPLINE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

19. MOVEMENT IN FUNDS

At 1.4.21
£
Unrestricted funds
General fund
102,994
TOTAL FUNDS
102,994
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
340,629
TOTAL FUNDS
340,629
Comparatives for movement in funds
At 1.4.20
£
Unrestricted funds
General fund
(54,312)
TOTAL FUNDS
(54,312)
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
429,612
TOTAL FUNDS
429,612		 Net
movement
At
in funds
31.3.22
£
£
17,478
120,472
17,478
120,472
Resources
Movement
expended
in funds
£
£
(323,151)
17,478
(323,151)
17,478
Net
movement
At
in funds
31.3.21
£
£
157,306
102,994
157,306
102,994
Resources
Movement
expended
in funds
£
£
(272,306)
157,306
(272,306)
157,306

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NATIONAL HEREDITARY BREAST CANCER HELPLINE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

20. RELATED PARTY DISCLOSURES

Wendy Watson

(Wendy Watson is a subscriber member of the charity and trustee).

During the year, fees of £10,000 (2021 - £14,300) were paid to Wendy Watson for her role as helpline advisor.

Since August 2021 Wendy received a salary for her position as helpline advisor. During the year Wendy received wages of £17,500 (2021 - £nil).

No remuneration was paid for her role as trustee.

As at 31 March 2022, Wendy Watson was owed £9,056 (2021 - £3,652) in respect of running costs paid on the charities behalf. This amount is repayable on demand.

21. CHARITY STATUS

The charity is a company limited by guarantee and consequently does not have share capital. Each member is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of it being wound up.

Page 23

NATIONAL HEREDITARY BREAST CANCER HELPLINE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

INCOME AND ENDOWMENTS
Donations and legacies
Gifts and donations
Donations from companies and trusts
Other trading activities
Charity shop income
Other income
Fundraising
Other income
Covid 19 Council Grants
JRS grant income
Total incoming resources
EXPENDITURE
Raising donations and legacies
Fundraising events - balls etc
Other trading activities
Purchases
Trustees' salaries
Trustees' social security
Wages
Social security
Pensions
Rent and rates
Light, heat, and insurance
Cost of collections
Repairs and maintenance
Sundry
Travel and subsistence
Printing, postage, stationery
Depreciation on fixtures and fittings
Depreciation on motor vehicles
Stock movement
Finance costs
Bank charges and cardnet
Carried forward		 2022
£
1,525
-
1,525
276,943
14,224
594
30,334
17,009
62,161
340,629
7,193
1,584
17,500
973
68,573
756
646
31,094
12,332
-
1,494
4,843
10,957
1,623
1,063
5,464
12,080
170,982
4,076
4,076		 2021
£
1,416
1,000
2,416
103,703
8,498
26,026
220,768
68,201
323,493
429,612
219
2,233
-
-
54,488
-
549
47,888
8,251
973
933
1,869
7,417
2,371
2,301
1,443
-
130,716
2,653
2,653

This page does not form part of the statutory financial statements

Page 24

NATIONAL HEREDITARY BREAST CANCER HELPLINE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

Finance costs
Brought forward
Bank interest
Bank loan interest
Hire purchase interest
Charitable activities
Trustees' fees
Helpline/Campaigning Staff Wages
Helpline/Campaigning Staff social security
costs
Helpline/Campaigning Staff pensions costs
Rent and rates
Light, heat and insurance
Telephone
Advertising
Campaigning raising awareness
Repairs and maintenance
Accountancy fees
Legal and professional fees
Bookkeeping services
Total resources expended
Net income		 2022
£
4,076
-
196
379
4,651
10,000
68,574
757
647
31,094
12,332
4,159
-
2,240
1,494
2,950
1,238
4,840
140,325
323,151
17,478		 2021
£
2,653
429
-
-
3,082
14,300
54,488
-
549
47,888
8,251
4,883
140
-
933
2,438
1,324
3,095
138,289
272,306
157,306

This page does not form part of the statutory financial statements

Page 25