ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND) FINANCIAL STATEMENTS
YEAR ENDED 31st DECEMBER 2024
CHARITY NUMBER: 1153890
ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2024
CONTENTS
| REPORT OF THE TRUSTEES | 3 |
|---|---|
| ORGANISATIONALSTRUCTURE ANDDECISIONMAKING | 3 |
| THECHARITY’S AIMS ANDOBJECTIVES | 4 |
| PUBLICBENEFIT | 4 |
| ACTIVITIES ANDACHIEVEMENTS | 5 |
| FINANCIALREVIEW | 9 |
| FINANCIALRESERVESPOLICY | 9 |
| RISKMANAGEMENT | 10 |
| GOINGFORWARD | 10 |
| TRUSTEE’S RESPONSIBILITIES INRELATION TO THEFINANCIALSTATEMENTS | 11 |
| CHAIRPERSON’S REPORT | 11 |
| CHIEFEXECUTIVE’S REPORT | 12 |
| REFERENCE AND ADMINISTRATIVE DETAILS | 13 |
| STATEMENT OF FINANCIAL ACTIVITIES | 15 |
| BALANCE SHEET | 16 |
| NOTES TO THE FINANCIAL STATEMENTS | 18 |
P a g e 2 | 28
ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2024
REPORT OF THE TRUSTEES
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 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).
AMEND is a Charitable Incorporated Organisation (no.1153890), governed by a constitution, vesting control, and responsibility in the Trustee Board on behalf of the membership.
AMEND has been registered with the Charity Commission as a CIO since September 20th, 2013, and previously an unincorporated association (no. 1099796) from October 2003. The charity’s current Constitution was amended on May 7th, 2016. This amendment was approved by the Charity Commission.
Organisational Structure and Decision Making
The Charity is governed by its Trustees, who are appointed by the Charity membership. Trustees are appointed for a period of three years after which they may seek re-election. The constitution states that there must no less than 3 and no more than 12 Trustees. A process of Trustee elections takes place most years in order to maintain an adequate number of Trustees and to allow for the replacement of those who have completed their term of service. A Chairperson for the Trustees is appointed by the Trustees.
Persons nominated to become Trustees of the Charity must be a member of the Charity and remain a member of the Charity during their tenure.
Trustees are responsible for the strategic direction and operational management of the Charity. When appropriate and necessary the specialist expertise of members and friends is sought to assist in decision-making e.g. in relation to matters of finance, safeguarding and Charity fabric issues.
All elected Trustees will have access to relevant documentation from the Charity Commission pertaining to their responsibilities as a charity trustee, the Charity’s policies, and appropriate guidance materials. Pay reviews for staff are conducted annually by the Trustees.
The policies adopted are those of the Charity Commission publications as per the website. Trustees are reminded periodically to review these documents, and new trustees are issued with access to copies for pursual.
P a g e 3 | 28
ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2024
The Charity’s Aims and Objectives
The object of the Charitable Incorporated Organisation (CIO) is to relieve people who suffer from Multiple Endocrine Neoplasia (M.E.N.) of all types, their families, friends, and carers by all or any of the following means:
-
Acting as a reliable and accurate source of information for the public concerning M.E.N. and its associated sporadic growths, by:
-
a. Working with the approval of members of the medical profession who are directly involved in the treatment and research into M.E.N.
-
b. Collecting, collating, and distributing appropriate and approved information.
-
c. Producing the Charity’s own patient-aimed approved information.
-
Promoting a wider knowledge of the illnesses among the medical profession to assist in early and accurate diagnosis.
-
Providing reliable and accurate information with regard to genetic testing for people with M.E.N. and its associated familial growths, their families, friends, and carers.
-
Providing emotional support to patients, their families, friends, and carers in the form of contact with others in similar situations in order to facilitate the sharing of experiences.
Public Benefit
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities should be undertaken by the Charity.
AMEND is dedicated to supporting individuals affected by multiple endocrine neoplasia (MEN) and related endocrine disorders. Our mission is to provide comprehensive support, information, and advocacy to improve the lives of those affected.
Our primary beneficiaries are individuals and families affected by MEN and related endocrine disorders. We support them through direct services, educational materials, and support and advocacy efforts.
AMEND’s activities are designed to provide clear public benefit, in line with the Charity Commission’s requirements. We regularly review our policies to ensure compliance and effectiveness.
P a g e 4 | 28
ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2024
Activities and Achievements
Source of Information
In 2024 we started a new project to develop webcasts on different topics. We began with a webcast with AMEND Trustee and Medical Advisor, Professor Karim Meeran (London) on corticosteroids, a class of prescription medication used by many within our communities. This helped to explore some of the myths around steroid treatment. In our second webcast for 2024, we chatted with one of our fundraisers, Steph Webb, who had recently taken up running, and had decided to run 8 different fundraising events in aid of AMEND. The webcast project is continuing into 2025.
AMEND’s 2024 Annual Patient Information Day was held on Saturday 1[st] June in central Birmingham. Almost 100 people attended, including 8 speakers. 38 people completed our feedback survey, reporting that for more than 60%, this had been their first experience of an AMEND Patient Information Day. The majority of sessions attended were rated as excellent, in particular the 2-hour disease-specific Q&A sessions.
‘Excellent, well-organised and informative. Gives me confidence we are supported.’
We developed A4 tear-off pads containing QR codes for accessing, downloading, and printing all our MEN-related patient information books. These will be for use in clinics to give to patients when they are diagnosed and/or facing treatment. This will avoid the current expense of giving out large quantities of our designed and printed books to hospitals.
On social media, we moved our three accounts (AMEND, ACC Support UK, Phaeo Para Support UK) to BlueSky under a single AMEND account to help increase brand recognition and reach in a less toxic environment.
In late 2024, we began preparations for the redevelopment of the ACC Support UK website, thanks to legacy funding from the family and friends of the late Sally Zelenczuk. This work is expected to complete in Spring 2025.
P a g e 5 | 28
ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2024
Provision of Support
Our 4 wonderful Peer Support Volunteers held 12 Peer Support Meetings throughout the year, supporting approximately 30 people in total. In addition, our Scottish Peer Support Volunteer held a Peer Support and Information event in Scotland featuring a Genetic Counsellor speaker, supporting 6 people. We also trialled meetings for partners or carers which was successful, and which now forms part of our ongoing meetings provision. Our Volunteers also took part in their virtual annual training session in the Autumn. Part-way through the year, we successfully recruited a new Peer Support Volunteer, but another sadly stepped down. We continue to recruit new volunteers on an ongoing basis.
AMEND’s psychological support provider, Rareminds, provided 211 one-to-one counselling sessions to a total of 30 members (mean average number of sessions per person x7) at a cost of £13,155. Feedback from 20 users of the service who responded to their end-of-treatment survey was very positive:
-
14 out of 20 (70%) felt that the counselling had been ‘very helpful’; 2 clients found it ‘helpful’; 4 clients found it ‘quite helpful’
-
18 out of 20 (90%) felt that it was very helpful and important to have a counsellor who understood the impact of the condition, 1 client thought it was quite helpful and important., 1 client did not think it was important.
-
19 out of 20 (99.5%) felt better equipped to manage the emotional impact of their condition following their sessions
-
20 out of 20 (100%) would recommend their counsellor to others
“My counsellor was hugely supportive, friendly, and helpful. I felt they had a great understanding of the issues affecting me and understood the complexity of dealing with long term chronic conditions which are very stressful. I would recommend them to anyone as I thought they were brilliant.”
Advocacy & Raising Awareness
Throughout the year, AMEND CEO, Jo Grey, was honoured to be asked to talk about AMEND and patients’ perspectives of unmet needs in their care at the following:
-
UK & Ireland Neuroendocrine Tumours Society (UKINETS)
-
University of Birmingham SIMBA 3.0 Adrenal meeting
-
Seoul International Congress on Endocrinology & Metabolism (SICEM), South Korea
-
Webinar for the European Reference Network for Rare Endocrine Conditions (ENDO ERN) with Professor Frederic Castinetti (Marseille)
-
Society for Endocrinology Clinical Update Meeting
In August, Genomics England removed the RET gene (that causes MEN2/3) from their newborn screening research study. AMEND submitted a response expressing disappointment at this decision. We are grateful to Clinical Geneticists, Drs Fiona Lalloo and Louise Izatt, for working with the research team on this, which has resulted in RET mutation in codon 918 (MEN2B) being reinstated into the study at the next phase.
P a g e 6 | 28
ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2024
We were honoured to be invited by surgeon, Mr Tom Kurzawinski, to co-write an article for the journal, Endocrine-Related Cancer, about patient experiences of living with a RET gene mutation (causing MEN2 and MEN3). Called ‘Living with a RET gene mutation: Patients’ Perspectives,’ the article, co-authored with retired Great Ormond Street Hospital Paediatric Endocrinologist, Dr Caroline Brain, explores the experiences of 4 families through diagnosis and treatment. We highlighted the need for earlier diagnosis, improved psychological support at diagnosis, the importance of wider family predictive genetic testing, and the need for families to be cared for in centres of expertise. We thank all the families involved for their input.
AMEND and Neuroendocrine Cancer UK (NCUK) began negotiations for forming an alliance, called the Neuroendocrine Life Alliance. The Alliance’s mission is to align the charities’ strategic priorities to raise awareness, educate, support, and advocate for all our neuroendocrine disease communities. The Alliance’s aims are to:
-
Share knowledge and resources for the good of neuroendocrine communities
-
Develop joint key strategic projects, including:
-
a. Education programmes
-
b. Support and wellbeing initiatives
-
c. Awareness-raising activities
-
d. Advocacy and policy work
The Neuroendocrine Life Alliance is a work in progress, with 2025 agreed for its launch.
Encouraging Research
Thanks to the Elliot Dallen Trust, we were able to support another £10,000 award for research into adrenocortical cancer (ACC). This was the last year in a 3-year financial commitment to funding research projects through AMEND. The 2024 ACC Research Grant was awarded to Dr Cristina Ronchi from the University of Birmingham for her continuing work to develop a less invasive way to manage ACC patients using blood tests, and minimising use of imaging (Circulating cell-free DNA-based biomarkers for longitudinal monitoring of patients with adrenocortical carcinoma).
As a member of the European MEN Alliance, we distributed their survey on Unmet Needs in MEN Syndromes to our multiple endocrine neoplasia community. This survey is ongoing into 2025. We look forward to being able to use the data gained to raise awareness of issues patients perceive in the care and management of their disease.
We distributed a preliminary research survey by Dr Ruth Casey from the University of Cambridge on pregnancy and starting a family to our multiple endocrine neoplasia community.
P a g e 7 | 28
ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2024
Fundraising
We send our thanks to all our 2024 fundraisers who took on a range of challenges for sponsorship in aid of AMEND:
-
Steph Webb – x8 fundraising runs
-
Ella Stevens – Skydive
-
Jess and Carl – Three Peaks Challenge
-
Steph, Sam, Rick - Saucony London 10k
-
Jack Greasley - UWCB Boxing event
-
Ryan Keeshan - London Marathon
-
Drew and Laura - Norfolk coastline walk (84 miles)
-
Emma William’s - cycling challenge
-
Deborah O’Riordan - Brighton Marathon
-
Evie Pearce – swimming challenge
-
Nick, Lucy, Scott, Ben & Dom - Bristol 10k run
-
Deborah O’Riordan – Brighton 10k run
-
Tom and Laura Mann – Norwich 10k run
-
Barnes Construction Not Fayers Golf Day
Thanks also to all those who donate on a regular basis, who purchase merchandise from our websites and TeeShop, and who continue to use the free fundraising platforms for online purchases. All income from these methods go to support our work.
P a g e 8 | 28
ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2024
Financial Review
The charity’s total incoming resources were £95,173 (2023: £80,668). Given the pressure from the cost-of-living crisis and reduced public spending, AMEND has performed well. There was a significant increase in donations and legacies, indicating successful fundraising efforts and increased donor engagement. This mitigated the decrease in income from charitable activities, where AMEND saw a decrease in demand for events/activities generating revenue compared to the previous year. Investment income increased significantly, reflecting better returns on investments, possibly due to favourable market conditions or improved investment strategies. Other income reduced slightly due to lower merchandise sales, which tends to fluctuate each year.
Total expenditure for the year was £106,016 (2023: £112,292). Despite the increase in income, the charity ended the year with a deficit of £10,843, compared to a deficit of £31,624 in 2023. This is a fantastic result for AMEND as it brings us closer to breaking even and limits the reduction in free reserves.
The increase in expenditure on raising funds suggests more investment in fundraising activities, which may have contributed to the higher income from donations and legacies. Expenditure on charitable activities decreased due to more efficient use of resources and fewer activities conducted during the year. Support costs slightly decreased due to better management of administrative expenses. Overall net expenditure decreased significantly, reflecting better financial management and increased efficiency in operations.
We managed to fund £13,240 towards our valuable counselling service and made research grants and awards totalling £10,000 during the year. We would like to thank our members and grant funders who continue to support us.
AMEND’s undesignated unrestricted reserves stand at £76,915 (2023: £38,234). The reclassification of certain funds to unrestricted status in 2024 provides greater flexibility in the allocation and utilisation of resources, especially due to the high-risk nature of the main funding stream (donations and voluntary grants).
Financial Reserves Policy
In 2024, the Trustees reviewed and amended the Financial Reserves policy to state that they considered it prudent to hold a reserve of at least £60,000 (with £10,000 permanently maintained on demand) to ensure that AMEND’s core activities could continue for a period of 6 months in the event of unforeseen difficulties. At the year-end, although the bank balance in the various Current Accounts was £28,393, the Trustees consider the position to be satisfactory as there was a further £84,870 held on the Flagstone account; a total of £113,263.
The trustees review this policy every 6 months at Board Meetings.
P a g e 9 | 28
ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2024
Risk Management
The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Having assessed the risks, the Trustees are satisfied that systems are in place to mitigate exposure to the major ones. Internal control risks are minimised by the implementation of procedures for all transactions and projects. Procedures are also in place to ensure compliance with the health and safety of members, their families, friends, and carers.
For example, two factor authentication is used on all CMS and finance software systems, two signatories are required for financial transactions, and up-to-date internet security services are in place on all IT devices. Trustee and public liability insurance is in place and renewed regularly, along with insurance for the AMEND office.
Going Forward
The ‘buzzword’ for AMEND’s future is ‘sustainability.’ This work looks at finding more futureproofed and efficient ways to continue to provide all the services we do now into the next few years. Not just this but also ensuring that personnel sustainability is considered through succession planning, and through recruiting volunteers to assist with various aspects of AMEND’s work, such as our social media awareness work. Financial sustainability of course is the thread that runs through all of our work; the need to ensure that AMEND does not rely on one main source of income, but rather, that we work towards a more diverse set of income streams. As ever, the fundraising of our members and friends are critical to the future of AMEND.
Specific projects for 2025 include the development and launch of the new ACC Support UK website, including the development of patient information for parents of children with ACC.
We will continue our AMEND Webcast project as an efficient and effective information resource for our communities on a range of topics of interest. Already in 2025, we have launched Webcasts on Medical Guidelines, and on Parathyroid Surgery.
We continue our work with our patient group colleagues, including within Europe and the wider international community, to create a louder voice to increase awareness of and research interest in our diseases.
As always, we will continue to work with our Medical Advisory Teams to update our patient information resources, and with our support colleagues at Rareminds, and with our Peer Support Volunteers, to ensure that no one is left to deal with their disease alone.
P a g e 10 | 28
ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2024
Trustee’s Responsibilities in Relation to the Financial Statements
The Trustees are responsible for preparing the Trustee’s Annual Report and the financial statements in accordance with the Charities Act 2011 and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the charity for that period. The trustees are responsible for keeping proper accounting records and ensuring compliance with the Charities Act 2011, the Charity Regulations 2008, and the provisions of the trust deed.
They are specifically required to:
-
Select suitable accounting policies and then apply them consistently.
-
Observe the methods and principles of the Charities SORP.
-
Make judgements and estimates that are reasonable and prudent.
-
State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements.
-
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that charity will continue in operation.
Approved by order of the Board of Trustees on Monday 21 July 2025 and signed on their behalf by:
___ ________
Gill Masters (Chair) Lauren Wheeler (Treasurer)
Chairperson’s Report
Reflecting on AMEND’s sustainability, we are pleased to see that various efforts to increase income and reduce expenditure during 2024 have resulted in a much-improved financial performance in a difficult climate. Grant funding remains hard to come by so the contribution to the charity’s income made by our wonderful fundraisers is very important. We are grateful to everyone internally, board members and to our patients and supporters for their ongoing hard work.
We continue to concentrate on educating and supporting patients and their families, raising awareness of the conditions we support amongst medical professionals and providing accurate and up to date information for everyone who needs it. We can only do this with your support – thank you, it is very much appreciated!
P a g e 11 | 28
ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2024
Chief Executive’s Report
At a time when costs are increasing, we are very grateful to everyone who donated, fundraised, or gave AMEND grants or in-kind help in 2024. Accessing grants however remains challenging, with so many other worthy charities applying too. We took a good look at ways to be more efficient and effective, and made a variety of changes to reduce expenditure. As you will have read, we continued our other charitable activities throughout the year with little to no impact from our cost-cutting measures. We could not do what we do without the wonderful help of all our volunteers, including our Peer Support Volunteers, Trustees, Medical Advisory Teams, and anyone who has helped the charity in any way during the year. It truly is a patient group run by patients, just as it was intended to be.
P a g e 12 | 28
ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity Number: 1153890
Principal Office: AMEND, Tyler House, 58-66 Morley Road, Tonbridge, Kent, TN9 1RA
Bank : Charities Aid Foundation Bank, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4JQ
Trustees as at December 31 2024
Gill Masters (Chair)
Lauren Wheeler (Incoming Treasurer) – Elected onto Board 15[th] August 2024
Catherine Hamilton-Woodthorpe (Outgoing Treasurer) (Resigned 15/08/2024)
Shahab Khan
Sarah Norman
Graeme Cohen
Mr Robert Millinship
Andy Price
Dr John Ayuk
Ms Miriam Asia, RN
Professor Karim Meeran
Karen Williams (Resigned 15/08/2024)
Patrons
Recorder, Mrs Jo Delahunty, KC, MA (Oxon) Jurisprudence
Professor Rajesh Thakker, May Professor of Medicine, OCDEM, Churchill Hospital, Oxford Mr Shaun Williamson, Actor
Independent Examiner
Dynamix Accountancy: Dane John Works, Gordon Road, Canterbury, Kent, CT1 3PP
P a g e 13 | 28
ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2024
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
Independent examiner's report to the trustees of ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
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:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
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
-
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.
Hussein Bhaiji (FCCA) Association of Chartered Certified Accounants Dynamix Accountancy Dane John Works Gordon Road, Canterbury Kent, CT1 3PP
Date: 21st July 2025
P a g e 14 | 28
ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2024
STATEMENT OF FINANCIAL ACTIVITIES
| Note Income Donations and Legacies 2. Charitable Activities 3. Investment Income 4. Other Income 5. Total Income Expenditure Raising funds 6. Charitable Activities 7. Support Costs 8. Governance Costs 9. Total Expenditure Net Income /(expenditure) for the year Transfers between funds 17. Net Movement in Funds Reconciliation of Funds Total Funds brought forward Total Charity Funds carried forward |
Unrestricted Restricted TOTAL £ £ £ 50,648 8,646 59,294 20,000 10,000 30,000 5,451 - 5,451 428- 428 76,527 18,646 95,173 14,791 - 14,791 51,211 20,756 71,966 17,319 107 17,426 1,832- 1,832 85,153 20,863 106,016 (8,627) (2,217) (10,843) 7,539 - 7,539 - (1,088) (9,756) (10,843) 108,003 17,033 125,036 106,915 7,277 114,193 |
2023 £ 36,788 41,369 1,977 534 |
|---|---|---|
| 80,668 | ||
| 9,635 81,789 17,967 2,901 |
||
| 112,292 | ||
| (31,624) - |
||
| (31,624) | ||
| 156,660 | ||
| 125,036 |
Comparative figures for 2023 are in Note 22.
All incoming resources and resources expended derive from continuing activities
The Notes on pages 18-28 form part of the Financial Statements
P a g e 15 | 28
ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2024
BALANCE SHEET
| Note Fixed Assets Tangible Fixed Assets 11. Current Assets Stocks Debtors & Prepayments 12. Cash and Bank in Hand 13. Current Liabilities due within one year Creditors 14. Net Current Assets Total Net Assets Charity Funds Restricted funds 16. Unrestricted funds: 17. Designated funds 18. Total Charity Funds carried forward |
2024 £ £ 583 583 2,496 5,646 113,263 121,404 (7,794) (7,794) 113,611 114,193 7,277 76,915 30,000 106,915 114,193 |
2023 £ £ 1,039 1,039 3,166 7,170 115,729 126,065 (2,068) (2,068) 123,997 125,036 17,033 38,234 69,769 108,003 125,036 |
2023 £ £ 1,039 1,039 3,166 7,170 115,729 126,065 (2,068) (2,068) 123,997 125,036 17,033 38,234 69,769 108,003 125,036 |
|---|---|---|---|
| 121,404 (7,794) |
126,065 (2,068) |
||
| (7,794) 76,915 30,000 |
(2,068) 38,234 69,769 |
||
| 125,036 | |||
| 17,033 108,003 |
|||
| 125,036 |
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 pf 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.
P a g e 16 | 28
ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] 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 21[st] July 2025 and were signed on its behalf by:
Gill Masters (Chair)
Lauren Wheeler (Treasurer)
P a g e 17 | 28
ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2024
NOTES TO THE FINANCIAL STATEMENTS
1. Accounting Policies
1.1 Charity Information
Association for Multiple Endocrine Neoplasia Disorders (AMEND) is an incorporated charity whose registered address is Tyler House, 58-66 Morley Road, Tonbridge, Kent, TN9 1RA.
1.2 Basis of Preparation
The Financial Statements have been prepared in accordance with the Charity's governing document, the Charities Act 2011 and "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)".
The Financial Statements have been prepared under the historical cost convention.
The Charity constitutes a Public Benefit Entity as defined by FRS 102.
1.3 Going Concern
The Trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
1.4 Critical Accounting Estimates and Judgements
The preparation of the Financial Statements requires the Trustees to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the Balance Sheet date and the amounts reported for revenues and expenses during the year. The estimates and associated assumptions are based on historical experience and other relevant factors. However, the nature of estimation means that actual outcomes could be different.
1.5 Income Recognition
Income is recognised in the Statement of Financial Activities on the following basis:
-
(a) 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 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 those conditions will be fulfilled in the reporting period.
-
(b) Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity, normally on notification by the bank.
-
(c) Income Tax recoverable on donations under Gift Aid is recognised in the period of which the original donation relates to.
-
(d) Grant income is recognised when there is reasonable assurance that the grant will be received, and that the charity will comply with the conditions attached to the grant.
-
Grants received for specific purposes shall be recognised as income in the period in which the related expenses are incurred. Unrestricted grants shall be recognised as income when received or receivable. Grants received in advance of the related expenditure shall be recognised as deferred income and released to income as the related expenditure is incurred.
-
(e) Income from the sale of merchandise is recognised when the significant risks and rewards of ownership have been transferred to the buyer. Income is recognised net of any discounts, returns, and allowances.
P a g e 18 | 28
ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2024
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
1. Accounting Policies (continued)
1.6 Expenditure Recognition
-
(a) 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.
-
(b) Expenditure is accounted for on an accrual’s basis.
-
(c) Expenditure is allocated by activity in the first instance and, where practical, is also allocated to a cost centre.
1.7 Tangible Fixed Assets
All assets costing more than £1,000 are capitalised.
Impairment of assets
At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Depreciation
Computer equipment is depreciated over 3 years. Office furniture depreciated over 5 years.
1.8
Stocks
Stocks of unsold merchandise in the Charity are valued at the lower of cost and net realisable value.
1.9 Taxation
As AMEND is a Charitable Incorporated Organisation, the Charity is not liable to income or capital taxes.
1.10 Fund accounting
Unrestricted "General" funds can be used in accordance with the charitable objectives at the discretion of the Trustees.
Designated funds are unrestricted funds earmarked for a specific project or aim: they can be returned to the General unrestricted funds at any time at the discretion of the Trustees. For reporting purposes, they are combined with unrestricted funds and termed "Unrestricted".
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, and where the funder may require repayment if the conditions are not met.
Further explanation of the nature and purpose of each fund is included in the Notes to the Financial Statements.
1.11 Pension costs and other post-retirement benefits
The Charity operates Defined Contribution plans for its employees. Once the agreed contributions have been paid the Charity has no further payment obligations. The contributions are recognised as an expense when they are due: amounts not paid at the year-end are shown in creditors in the Balance Sheet.
P a g e 19 | 28
ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2024
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
| 2. Donations and Legacies Donations and Gift Aid Total 3. Charitable Activities Grants Total 4. Investment Income Bank interest Total 5. Other Income Sale of Merchandise Other income Total 6. Raising funds Staff costs Merchandise Other |
Unrestricted Restricted TOTAL £ £ £ 50,648 8,646 59,294 - - - 50,648 8,646 59,294 £ £ £ 20,000 10,000 30,000 - - - 20,000 10,000 30,000 £ £ £ 5,451 - 5,451 5,451 - 5,451 £ £ £ 426 - 426 2 - 2 428 - 428 £ £ £ 9,980 - 9,980 870 - 870 3,941 - 3,941 14,791 - 14,791 |
2023 £ 36,788 - |
|---|---|---|
| 36,788 | ||
| £ 41,369 - |
||
| 41,369 | ||
| £ 1,977 |
||
| 1,977 | ||
| £ 523 11 |
||
| 534 | ||
| £ 7,239 811 1,585 |
||
| 9,635 |
P a g e 20 | 28
ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2024
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
| 7. Charitable Activities Staff costs Patient information printing, booklets, and websites Patient information events and conferences Patient education films Patient representation Research grants and awards ACC support and ACC research grants ACC staff costs Patient support and counselling PPS UK Total 8. Support Costs Rent Staff costs Printing, postage, and office supplies Telephone IT support IT software and consumables Insurance Finance charges Exchange difference Legal fees Repairs and maintenance Subscriptions General Depreciation Total |
Unrestricted Restricted TOTAL £ £ £ 24,092 - 24,092 3,403 - 3,403 1,982 9,875 11,857 - - - 209 - 209 - 10,000 10,000 384 - 384 - - - 13,857 881 14,738 384 - 384 51,211 20,756 71,966 £ £ £ 9,360 - 9,360 4,316 - 4,316 996 - 996 504 - 504 23 - 23 783 - 783 508 - 508 91 - 91 - - - - - - - - - 203 - 203 79 107 187 457 - 457 17,319 107 17,426 |
2023 £ 24,365 6,352 8,073 - 98 15,500 402 9,048 17,567 384 |
|---|---|---|
| 81,789 | ||
| £ 9,360 4,589 661 462 18 897 625 157 44 35 63 117 - 939 |
||
| 17,967 |
P a g e 21 | 28
ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2024
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
| 9. Governance Costs Audit / Independent Examination Other governance costs Total 10. Staff Numbers The average number of employees 11. Tangible Fixed Assets Cost or valuation At 1st January 2024 Additions Disposals At 31st December 2024 Depreciation At 1st January 2024 Charge At 31st December 2024 Net Book Value At 31st December 2024 At 31st December 2023 |
Unrestricted Restricted TOTAL 2023 £ £ £ £ 960 - 960 2,400 872 - 872 501 1,832 - 1,832 2,901 during the year was 2 (2023: 2). Computer Equipment Office Equipment Total Tangible Fixed Assets £ £ £ 3,448 10,673 14,121 - - - - - - |
2023 £ 2,400 501 |
|---|---|---|
| 2,901 | ||
| 3,448 10,673 14,121 |
||
| 3,231 9,850 13,082 217 240 457 |
||
| 3,448 10,090 13,538 |
||
| - 583 583 |
||
| 217 823 1,039 |
10. Staff Numbers
11. Tangible Fixed Assets
P a g e 22 | 28
ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2024
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
12. Debtors & Prepayments: amounts falling due within one year:
| Unrestricted Restricted £ £ Trade debtors - - Prepayments and accrued income 5,646 - 5,646 - 13. Cash and Bank in Hand £ £ Current Accounts 28,393 - Deposit Reserve Accounts 84,870 - 113,263 - 14. Creditors: amounts falling due within one year: £ £ Other taxation and social security 1,425 - Other creditors 4,257 - Trade creditors and accruals 2,112 - 7,794 - 15. Deferred Income Arising from grants, memberships, events, and training Deferred income is included in the financial statements as follows: Deferred income is included within: Current Liabilities Movements in the year: Brought forward Released from previous periods Resources deferred in the year Deferred income at 31 December 2024 |
Unrestricted Restricted £ £ - - 5,646 - |
TOTAL £ - 5,646 5,646 £ 28,393 84,870 113,263 £ 1,425 4,257 2,112 7,794 2024 £ 4,000 2024 £ 4,000 - - 4,000 4,000 |
2023 £ - 7,170 |
|
|---|---|---|---|---|
| 5,646 - |
7,170 | |||
| £ £ 28,393 - 84,870 - |
£ 34,947 80,782 |
|||
| 113,263 - |
115,729 | |||
| £ 195 248 1,625 |
||||
| 2,068 | ||||
| 2023 £ - 2023 £ - |
||||
| - - - - |
||||
| - |
P a g e 23 | 28
ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2024
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
16. Restricted Funds
| Restricted Funds | |
|---|---|
| Barnes Construction Golf Day HRA Pharma - ACC films Licence to use ACC film clips Society for Endocrinology Project Rollercoaster National Lottery Community Fund - peer support Elliot Dallon Charitable Trust Korean Endocrine Society |
01/01/2024 Income Expenditure Transfer 31/12/2024 £ £ £ £ £ 7,079 - - (7,079) - 5,000 6,000 (7,228) - 3,772 800 - - (800) - - - - - - - - (340) 340 - 4,154 - (648) - 3,506 - 10,000 (10,000) - - 2,646 (2,646) - |
| 17,033 18,646 (20,863) (7,539) 7,277 |
Restricted Funds
Barnes Construction Golf Day
HRA Pharma - AIPD
Licence to use ACC film clips
Society for Endocrinology
Big Give - Counselling
The proceeds from Barnes Construction's Golf Day will be allocated to MEN1 research awards. In subsequent years, Barnes Construction's donations have been unrestricted, with the terms for this funding now released. As a result, this fund has been moved to unrestricted funds starting in 2024.
HRA Pharma provided a grant in 2019 and 2024 to meet the costs of the annual Patient Information Day.
Licence given to HRA Pharma for use of ACC patient film clips and to be used against future ACC podcasts. Given that the terms of this funding are no longer subject to restrictions, the fund has been reclassified as unrestricted from 2024. This change reflects the updated status of the funding terms, allowing for greater flexibility in the allocation and utilisation of these resources. Society for Endocrinology Patient Grant to update resources
Big Give Christmas Challenge Campaign raised funds for our Counselling Service
National Lottery Community Fund - peer support
The National Lottery Community Fund provided a grant for our Peer Support Meetings for 2022-23
Elliot Dallon Charitable Trust
Korean Endocrine Society
The Elliot Dallan Charitable Trust provided a grant of £10,000 for a research grant into adrenocortical cancer.
The Korean Endocrine Society donated £2,646 to the charity in order to cover a portion of the costs incurred for the CEO to attend and present at the Seoul Internation Congress on Endocrinology & Metabolism (SICEM) event.
P a g e 24 | 28
ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2024
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
| Previous Year Barnes Construction Golf Day HRA Pharma - ACC films Licence to use ACC film clips Society for Endocrinology Big Give - Counselling National Lottery Community Fund - peer support Elliot Dallon Charitable Trust |
01/01/2023 Income Expenditure Transfer £ £ £ £ 7,079 - - - 5,000 - - - 800 - - - 1,591 - (1,791) 200 - 1,369 (1,369) - 8,750 - (4,596) - - 10,000 (10,000) - |
31/12/2023 £ 7,079 5,000 800 - - 4,154 - |
|---|---|---|
| 23,220 11,369 (17,756) 200 |
17,033 |
17. Unrestricted Funds
| General Fund Designated Funds |
01/01/2024 Income Expenditure Transfer 31/12/2024 £ £ £ £ £ 38,234 64,527 (71,913) 46,068 76,915 69,769 12,000 (13,240) (38,529) 30,000 |
|---|---|
| 108,003 76,527 (85,153) 7,539 106,915 |
Description of funds
Unrestricted Fund
General:
These are funds available to the Charity for unrestricted use in the furtherance of its charitable aims and objectives. These funds may be revenue (income & expenditure) items or tied up in assets, e.g. Office/Computer Equipment.
Designated Funds (see Note 17.)
These funds outlined below have been designated by the Trustees for the purposes shown whereas, legally, they are unrestricted. For reporting purposes throughout these Financial Statements, they are therefore combined together as "Unrestricted".
| Previous Year General Fund Designated Funds |
01/01/2023 Income Expenditure Transfer 31/12/2023 £ £ £ £ £ 49,093 69,299 (77,450) (2,708) 38,234 84,347 - (17,086) 2,508 69,769 |
|---|---|
| 133,440 69,299 (94,536) (200) 108,003 |
P a g e 25 | 28
ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2024
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
18. Designated Funds
| Counselling Service Research Fund Hardship Fund Personnel Contingency Fund |
01/01/2024 Income Expenditure Transfer 31/12/2024 £ £ £ £ £ - 12,000 (13,240) 1,240 - 39,019 - - (39,019) - 750 - - (750) - 30,000 - - - 30,000 |
|---|---|
| 69,769 12,000 (13,240) 1,240 69,769 |
Counselling Service
£12,000 is designated annually to provide approximately 200 one-topone sessions for our members with the psychological counsellor service provider, Rareminds
Research Fund
Funds that were previously designated for research funding are insufficient for long-term use and have therefore been undesignated.
Hardship Fund
AMEND’s official Hardship Fund, previously available for small financial help grants to members, has been discontinued, and previously designated funds have therefore been released into general funds.
Personnel Contingency Fund
These designated funds allow for the costs of redundancies in the event that the charity can no longer support paid staff, or that the charity is wound up.
| Previous Year Counselling Service Research Fund Hardship Fund Personnel Contingency Fund |
01/01/2023 Income Expenditure Transfer 31/12/2023 9,078 - (11,586) 2,508 - 44,519 - (5,500) - 39,019 750 - - - 750 30,000 - - - 30,000 84,347 (17,086) 2,508 69,769 |
|---|---|
19. Related Parties
There were no related party transactions in 2024 or 2023.
20. Trustee Remuneration
No trustee received any remuneration. One trustee received reimbursement of expenditure incurred for a DBS Check, amounting to £18 to meet the requirements for becoming a trustee. In 2023, one trustee received reimbursement of travel and subsistence expenses amounting to £518 to enable them to attend conferences, the AGM and trustee meetings.
P a g e 26 | 28
ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2024
21. Reconciliation of Net Income/(Expenditure) to Net Cash Flow from Operating Activities
| Note Net income/(expenditure) for the reporting period (as in the Statement of Financial Activities) Adjustments for: - Depreciation 11. - (Increase) / decrease in debtors 12. - (Increase) / decrease in stock - (Decrease) / increase in creditors 14. Net cash provided by / (used in) operating activities Analysis of Cash and Cash Equivalents Cash in hand and in Bank 13. |
2024 2023 £ £ (10,843) (31,624) 457 939 1,524 (3,630) 670 517 5,726 (1,762) |
|---|---|
| (2,466) (35,560) |
|
| 113,263 115,729 |
|
| 113,263 115,729 |
P a g e 27 | 28
ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2024
22. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31st DECEMBER 2023
| Income Donations and gift aid Charitable Activities Investment Income Other Income Total Income Expenditure Raising Funds Charitable Activities Support Costs Governance Costs Total Expenditure Net income /(expenditure) for the year Transfer between funds Revaluation gains on investment assets Net Movement in Funds Reconciliation of Funds Total Funds brought forward Total Funds carried forward |
Unrestricted Restricted TOTAL £ £ £ 36,788 - 36,788 30,000 11,369 41,369 1,977 - 1,977 534 - 534 |
|---|---|
| 69,299 11,369 80,668 |
|
| 9,635 - 9,635 64,033 17,756 81,789 17,967 - 17,967 2,901 - 2,901 |
|
| 94,536 17,756 112,292 |
|
| (25,237) (6,387) (31,624) (200) 200 - - - |
|
| (25,437) (6,187) (31,624) |
|
| 133,440 23,220 156,660 |
|
| 108,003 17,033 125,036 |
P a g e 28 | 28