ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND) FINANCIAL STATEMENTS
YEAR ENDED 31st DECEMBER 2025
CHARITY NUMBER: 1153890
ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2025
CONTENTS
REPORT OF THE TRUSTEES ...................................................................................... 3 ORGANISATIONAL STRUCTURE AND DECISION MAKING ........................................................ 3 THE CHARITY’S AIMS AND OBJECTIVES ............................................................................. 4 PUBLIC BENEFIT ............................................................................................................ 4 ACTIVITIES AND ACHIEVEMENTS ....................................................................................... 5 FINANCIAL REVIEW ......................................................................................................... 8 FINANCIAL RESERVES POLICY .......................................................................................... 8 GOING FORWARD ........................................................................................................... 9 TRUSTEE’S RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS ......................... 10 CHAIRPERSON’S REPORT ............................................................................................... 11 CHIEF EXECUTIVE’S REPORT .......................................................................................... 11 REFERENCE AND ADMINISTRATIVE DETAILS ........................................................... 12 STATEMENT OF FINANCIAL ACTIVITIES .................................................................... 14 BALANCE SHEET ...................................................................................................... 15 NOTES TO THE FINANCIAL STATEMENTS ................................................................. 17
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ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2025
REPORT OF THE TRUSTEES
The trustees present their annual report together with the financial statements of the charity for the year ended 31 December 2025. The financial statements have been prepared in accordance with the Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and applicable law.
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.
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ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2025
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:
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Acting as a reliable and accurate source of information for the public concerning M.E.N. and its associated sporadic growths, by:
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a. Working with the approval of members of the medical profession who are directly involved in the treatment and research into M.E.N.
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b. Collecting, collating, and distributing appropriate and approved information.
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c. Producing the Charity’s own patient-aimed approved information.
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Promoting a wider knowledge of the illnesses among the medical profession to assist in early and accurate diagnosis.
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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.
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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.
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ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2025
Activities and Achievements
Source of Information
The main highlight of the information events year, as ever, was the Annual Patient Information Day which was held on Saturday 31[st] of May in London, providing access to expert clinical speakers to over 80 attendees from all our patient communities. In addition to this, a live webinar attended by over 20 people and endorsed by the British Thyroid Association, was held with two clinical experts from the Royal Marsden Hospital in London, on the topic of sporadic medullary thyroid cancer, providing an effective and efficient way to plug the gap in information resources for this disease community. Feedback for the webinar was very positive with over 95% of respondents rating the event as ‘excellent’. Two new Webcasts were also developed with clinical experts on Guidelines and Parathyroid Surgery, adding to a growing repository of recordings for the benefit of our patient communities. We thank our ever-supportive medical community for their essential involvement in our information provision efforts. Specifically, this year, our thanks go to Professor Ashley Grossman, Professor Karim Meeran, Dr Florian Wernig, Mr Rupert Obholzer, Ms Louise Breen, Ms Tara Whyland, Dr Kate Newbold, Dr Danial Morganstein, Dr Carla Pieterman, and Mr Shad Khan.
As well as the ongoing work to update our information resources, the ACC Support UK website was redeveloped thanks to generous financial support from the family and friends of the late Sally Zelenczuk who had adrenocortical cancer (ACC). The website also included brand new information developed to address the gap in information on adrenocortical tumours (ACT) in children. Work also began this year on a new digital resource for our MEN1 community after almost 70% positive feedback from members on the project proposal. The digital resource aims to bring together all the information needed, especially when newly diagnosed, onto one downloadable resource that can be automatically sent to new members upon registration.
Finally, the CEO was involved in the development of a patient webinar on adrenocortical cancer, organised by the European Society for Endocrinology, co-Chairing one of the sessions.
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ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2025
Provision of Support
AMEND Peer Support Meetings form the backbone of the support services provided by AMEND. During 2025, 16 meetings were held (14 online, 2 in-person), facilitated by our excellent Peer Support Volunteers, reaching 86 people in total. AMEND’s commitment to excellence means that ongoing training is a requirement of the Peer Support Volunteer role, and as such, the annual Feedback and Development meeting was held online in December in conjunction with our Rareminds Counsellor.
AMEND’s free Counselling Service for registered members forms a small but vital part of our support services. Provided by Rareminds, the limited budget available for this expensive service means that it is offered on a first-come first-served basis. Unfortunately, this meant that the service had to be suspended from November this year due to the exhaustion of the allocated budget. Nevertheless, 27 people received 210 free one-to-one counselling sessions, rating the service and their experience as Very Helpful (86%) or Helpful (14%).
- ‘This counselling has been really life-changing for me and my family. The challenges haven’t gone away but we feel far better equipped to tackle them together.’
Advocacy & Raising Awareness
AMEND raises awareness of our resources and services with clinicians who may be involved in diagnosis or treatment of members of our rare disease communities through conference attendance. This year we attended the Society for Endocrinology’s British Endocrine Society meeting, Clinical Update training meeting and Endocrine Nursing Update, and the UK and Ireland Neuroendocrine Tumour Society meeting.
At the meeting of the British Association of Endocrine and Thyroid Surgeons, the CEO presented to an ‘allied health professionals’ audience about AMEND's activities. The European Society for Endocrinology and European Society for Paediatric Endocrinology invited AMEND’s CEO to attend their joint ECE/ESPE meeting to present to the endocrine nurses’ session on ‘A Lifetime of MEN’. Similarly, the CEO attended the Endocrine Nurse Interest Group for Adrenocortical Cancer to give a presentation on ACC patients and patient group perspectives.
AMEND represents its patient communities annually at the Summit of the International Neuroendocrine Cancer Alliance, and 2025 was no exception. AMEND’s CEO also moved from her role as Patient Advocacy Group Committee Co-Chair of the European Society for Endocrinology to Chair of their newly formed Endocrine-Related Cancer Patient Advocacy Group.
AMEND made a patient group submission to the Scottish Medicines Consortium (SMC) regarding selpercatinib for use in RET mutation metastatic MTC in Scotland, and use was later approved. We also provided support to three researchers applying to the NEFKENS Adrenal Cancer Foundation (one of which was successful) and provided support for a clinician applying to bring a new test for ACC to the market for the NHS, with further assistance promised in future years if successful.
Finally, we continued our work with Neuroendocrine Cancer UK to develop the Neuroendocrine Life Alliance, specifically agreeing a business plan, aims and objectives, and a 2026 Patient Summit Event.
Volunteers and In-Kind Help
During 2025, we were very grateful for in-kind help provided by members of our community; specifically
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➢ Kirsty Marsden and the TSG company for their pro bono expert training course on Microsoft 365 and Teams, and
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➢ Gillian Sutherland and Jenna Mills for advice on social media marketing.
Additionally, during 2025 we recruited and trained our new Youth Representative and Moderator of our Young MEN Members’ WhatsApp Group, Sofia Sherrif.
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ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2025
Finally, we registered with the volunteer reward programme, Rooms for Reward, and presented our first successful award to our ACC Peer Support Volunteer, Jennie Rayner. Jennie had been through extensive surgery in 2025 and shortly after continued in her role of hosting Peer Support Meetings for our ACC community. We look forward to being able to reward more volunteers in this way over the coming years.
Governance
Since AMEND’s registration as a charity in England and Wales in 2003, anyone who registered with AMEND, ACC Support UK, or Phaeo Para Support UK, became a class of ‘member’ of the charity that included the responsibility to engage in and vote at our Annual General Meetings. Despite measures to make this process more accessible, over the last few years, engagement has decreased to a point where we could no longer meet our required quorum, resulting in a significant increase in administrative burden.
Therefore, the Board of Trustees of AMEND exercised Section 9, Clause 6 of the AMEND Constitution to create a new membership category for its beneficiaries (Beneficiary Members/ Membership), in line with many other UK charities, and the motion was passed unanimously on 29 June 2025. The result of the membership change means that the elected Trustee Board Members only will be eligible to vote at any future AMEND Annual General Meeting. All other benefits for Beneficiary Members, such as access to our free information resources and support services, remains unchanged.
AMEND’s AGM was held on 21[st] July, where four existing Trustees were re-elected for a further 3-year term: Professor Karim Meeran, Bob Millinship, Sarah Norman, and Graeme Cohen.
Thanks to a pro bono programme run by the OR Society, the CEO sourced the consultancy firm, Catalyze Consulting, to begin work on helping to develop a new AMEND Strategic Plan for 2027-2030.
Finally, the CEO benefitted from a free Google artificial intelligence (AI) provided by The Media Trust to help develop guidance and policy for use of AI in AMEND’s work.
Fundraising
2025 marked the first time in many years that AMEND did not receive any corporate sponsorship from the pharmaceutical industry which was disappointing. This contributed in part to the reduced budget for some activities and services.
Nevertheless, the golfing team behind the Not Fayers Cup raised another superb £6,900 from their annual tournament in memory of MEN1 patient, Nick Fayers. Their continued support makes a world of difference to the AMEND community.
Similarly, continued support in the form of an annual grant of £20,000 was received from the Houghton Dunn Charitable Trust, enabling us to continue running the Patient Information Day and other events that would otherwise be under threat. A one-off grant of £4,000 from the D'Oyly Carte Charitable Trust was gratefully received and put towards our office rent, a core cost.
Our Christmas fundraising campaign, and donations in respect of our Patient Information Day raised over £2,500 alone, and we are grateful to anyone who donated, and to our Celebrity Patron, Shaun Williamson for his efforts with our Christmas campaign. Energetic fundraising in aid of AMEND came in the form of a variety of running events throughout the year such as the Great North Run, which our supportive community willingly signed up to. In addition, Alex Shanks from Awaze undertook a cycle ride from Land’s End to John O’Groats; a journey which we followed with fascination and deep respect. Thank you to everyone for their fundraising efforts, which meant that a total of £53,065 was raised to help AMEND continue its work for its rare endocrine disease communities.
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ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2025
Financial Review
The charity’s total incoming resources for the year were £82,239, a decrease from £95,173 in 2024. This reduction was anticipated following the loss of long-standing corporate sponsorship from the pharmaceutical industry, combined with ongoing pressures from the cost-of-living crisis, which continue to impact public giving and community fundraising.
Donations and legacies remained an important source of income; however, the year-on-year increase reflects a reclassification of £20,000 from grant income rather than underlying growth. On a like-for-like basis, donation income saw a modest decline, reflecting wider pressures on public giving. Grant income reduced compared to the prior year, primarily due to this reclassification and the absence of larger grants received in 2024.
Investment income decreased slightly compared to the prior year, reflecting lower average cash balances and changes in interest rates during the period. Other income increased slightly, driven by higher miscellaneous income.
Total expenditure for the year amounted to £91,202, compared with £106,016 in 2024. Although the charity reported a deficit of £8,963, this represents an improvement on the prior year’s deficit of £10,843 and reflects careful management of charitable activities and operational costs.
Expenditure on charitable activities reduced significantly compared to the prior year, reflecting a lower level of activity during the year. Costs of raising funds also decreased, in line with reduced fundraising activity. Support costs increased modestly, reflecting ongoing investment in administrative capacity to support the charity’s operations, while governance costs decreased compared to 2024.
Collectively, these movements demonstrate AMEND’s continued focus on managing resources carefully while maintaining delivery of its core services.
During the year, AMEND designated £12,000 from its unrestricted funds to support the continuation of its counselling service. This internal designation reflects the charity’s commitment to prioritising emotional and psychological support for beneficiaries, particularly in the absence of any specific external funding for this purpose. No research grants or awards were made during 2025.
Restricted fund balances brought forward from HRA Pharma and the National Lottery were fully utilised during 2025, in accordance with their funding terms, through allocation to eligible staff time supporting the delivery of AMEND’s information, support and peer programme activities.
At year end, AMEND held £72,949 in undesignated unrestricted reserves (2024: £76,915). The reclassification of certain funds to unrestricted status in 2024 continues to provide the charity with greater flexibility in allocating resources, particularly in light of the variable and high ‑ risk nature of AMEND’s primary income streams, which rely heavily on 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 minimum reserve of £60,000, including £10,000 permanently maintained on demand, to ensure that AMEND’s core activities could continue for at least six months in the event of unforeseen financial difficulties.
At the end of 2025, the Trustees are satisfied that the reserves position remains stable and continues to meet the charity’s needs. Although the balance held across the charity’s Current Accounts totalled £10,807, a further £33,347 was held in Deposit Reserve Accounts, and £55,104 was held within Current ‑ Asset Investment deposit reserves. This provides a combined year end total of £99,257, comfortably exceeding the minimum reserve level set by the policy.
The Trustees review the reserves policy every six months at Board Meetings to ensure it remains appropriate to the charity’s size, risk profile, and operational commitments.
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ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2025
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
Research on charity donations continues to highlight a downward trend in giving in the UK, caused at least in part, by challenging financial times for families. This is understandable but means that AMEND needs to continue to improve financial sustainability and to plan wisely for the future. Personnel sustainability is also foremost in the minds of the Trustees as we seek to ensure the future of AMEND after the departure of the current CEO.
Meanwhile, AMEND’s staff continues to employ as many ways of engaging members in our activities, and to encourage as much financial support for the charity as possible.
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ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2025
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:
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Select suitable accounting policies and then apply them consistently.
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Observe the methods and principles of the Charities SORP.
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Make judgements and estimates that are reasonable and prudent.
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State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements.
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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 1[st] July 2026 and signed on their behalf by:
___ ________
Gill Masters (Chair) Lauren Wheeler (Treasurer)
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ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2025
Chairperson’s Report
2025 proved to be a difficult financial environment for most charities; the fact that AMEND managed to reduce its deficit year on year whilst experiencing a reduced income is commendable. Given that it was a year when no corporate sponsorship was received, our fund-raising community of patients, families and friends is heartily thanked for pulling out all the stops and enabling us to carry on providing all our core services.
Despite having to focus on controlling expenditure, we also managed to continue updating, improving and delivering excellent patient information. We also made some changes to make governance of the charity less arduous, creating more time available for developing future strategy, which is underway for 2027-2030. Our collaborative work with Neuroendocrine Cancer UK in forming the Neuroendocrine Life Alliance sees the first joint Patient Information Day in 2026 in Sheffield.
A challenging year therefore, but nevertheless a successful one. As always, we remain most thankful for everyone who has an input into AMEND and its services, from our loyal Trustees to our incredible patients, volunteers and fundraisers. Our grateful thanks go to you all – you make everything we do possible!
Chief Executive’s Report
We gained 176 new members this year, and with sources of additional income being few and far between this year, this meant that we focussed on providing as much information and support as efficiently as possible. These included webinars, webcasts and online peer support meetings.
The publication of the updated Clinical Practice Guidelines for MEN1 meant that a rapid update of our MEN1 information resources was required, and these were completed alongside that of sporadic medullary thyroid cancer.
A major piece of work was the redevelopment of the ACC Support UK website thanks to the support and fundraising of the family and friends of the late Sally Zelenczuk who had ACC. We are very grateful for their continued fundraising efforts in aid of our ACC community.
Our other fundraisers were busy as ever this year with a wide range of events and activities, enabling us to continue doing what we do for another year. We would not get far without them so a huge thank you to everyone who has contributed financial or in kind this year.
Our volunteers are the lifeblood of our charity, including our Trustee Board, Peer Support Volunteers, and Medical Advisory Teams.
Also, grateful thanks go to all those people who responded to calls for input into our work, or that of the researchers who contacted us this year. What a wonderful community we have!
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ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2025
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
Gill Masters (Chair) Lauren Wheeler (Treasurer)
Mr Shahab Khan, MD
Sarah Norman Graeme Cohen Robert Millinship Andy Price Dr John Ayuk Miriam Asia, RN
Professor Karim Meeran
Gemma Swindells (co-opted 12 January 2026)
Text
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
Independent Examiners, The Grain Store, Hills Barns, Appledram Lane South, Chichester, PO70 7EG PO20 7EG
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ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2025
INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS
I report on the accounts of Association for Multiple Endocrine Neoplasia Disorders (AMEND), for the year ended 31 December 2025 which are set out on pages 14 to 28.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts (under section 145 of the 2011 Act),
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to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act), and
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to state whether particular matters have come to my attention
BASIS OF INDEPENDENT EXAMINER’S STATEMENT
My examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the organisation and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
INDEPENDENT EXAMINER’S STATEMENT
Since the gross income for the year exceeds the amount provided in section 145(3) of the Act, I confirm that I am qualified to act as Independent Examiner under the provisions of that section of the Act and that my qualification is as shown below.
In the course of my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in, any material respect, the trustees have not met the requirements to ensure that:
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proper accounting records are kept (in accordance with section 130 of the Act); and
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• accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act; or
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To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
…………………………………………. Lomax Pavey MAAT Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG
Date: 13[th] July 2026
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ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2025
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 £ £ £ 73,065 - 73,065 - 4,000 4,000 4,507 - 4,507 667 - 667 78,239 4,000 82,239 12,221 - 12,221 50,690 7,277 57,967 16,354 4,000 20,354 660 - 660 79,925 11,277 91,202 (1,686) (7,277) (8,963) - - - (1,686) (7,277) (8,963) 106,915 7,277 114,193 105,229 - 105,229 |
2024 £ 59,294 30,000 5,451 428 |
|---|---|---|
| 95,173 | ||
| 14,791 71,966 17,426 1,832 |
||
| 106,016 | ||
| (10,843) - |
||
| (10,843) | ||
| 125,036 | ||
| 114,193 |
Comparative figures for 2024 are in Note 23.
All incoming resources and resources expended derive from continuing activities
The Notes on pages 17-28 form part of the Financial Statements
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ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2025
BALANCE SHEET
| BALANCE | SHEET | ||
|---|---|---|---|
| Note Fixed Assets Tangible Fixed Assets 11. Current Assets Stocks Debtors & Prepayments 12. Current Asset Investment 13. Cash and Bank in Hand 14. Current Liabilities due within one year Creditors 15. Net Current Assets Total Net Assets Charity Funds Restricted funds 17. Unrestricted funds: 18. Designated funds 19. Total Charity Funds carried forward |
2025 £ £ 343 343 2,111 6,933 55,104 44,153 108,301 (3,415) (3,415) 104,887 105,229 - 72,949 32,280 105,229 105,229 |
2024 (as restated) £ £ 583 583 2,496 5,646 63,358 49,904 121,404 (7,794) (7,794) 113,610 114,193 7,277 76,915 30,000 106,915 114,193 |
|
| 583 113,610 |
|||
| 108,301 (3,415) |
121,404 (7,794) |
||
| (3,415) 72,949 32,280 |
(7,794) 76,915 30,000 |
||
| 114,193 | |||
| 7,277 106,915 |
|||
| 114,193 |
For the year ending 31 December 2025 the charity was entitled to exemption from audit under the provisions of section 144 of the Charities Act 2011.
The trustees acknowledge their responsibilities for:
(a) ensuring that the charity keeps accounting records which are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity;
(b) preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of each financial year and of its incoming resources and application of resources, including its income and expenditure, for that period in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards) and applicable law.
These financial statements have been prepared in accordance with the Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011 and the charity's constitution.
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ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2025
The financial statements were approved by the Board of Trustees and authorised for issue on 1[st] July 2026 and were signed on its behalf by:
Gill Masters (Chair) Lauren Wheeler (Treasurer)
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ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2025
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:
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(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.
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ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2025
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 accruals 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 Current Asset Investments
Current asset investments comprise deposits and other investments that are readily realisable within one year. Deposits with an original maturity of more than three months are classified as current asset investments rather than cash equivalents. These investments are carried at cost plus accrued interest as this approximates fair value. Investment income is recognised when receivable.
1.10 Debtors
Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.
1.11 Cash at Bank and in Hand
Cash at bank and in hand includes cash, current bank balances, and deposits with a maturity of three months or less from the balance sheet date.
1.12 Creditors
Creditors are recognised where the charity has a present legal or constructive obligation resulting from past events that will probably require the transfer of economic benefits to settle the obligation and the amount can be reliably measured. Creditors are recognised at their settlement amount due.
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ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2025
1.13 Financial Instruments
The charity only has basic financial instruments. Financial assets, including debtors and cash, are initially recognised at transaction value and subsequently measured at amortised cost. Financial liabilities, including creditors, are recognised at transaction value.
1.14 Taxation
As AMEND is a Charitable Incorporated Organisation, the Charity is not liable to income or capital taxes.
1.15 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.
1.16 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.
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ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2025
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 Total |
Unrestricted Restricted TOTAL £ £ £ 73,065 - 73,065 73,065 - 73,065 £ £ £ - 4,000 4,000 - 4,000 4,000 £ £ £ 4,508 - 4,508 4,508 - 4,508 £ £ £ 329 - 329 338 - 338 667 - 667 £ £ £ 10,045 - 10,045 384 - 384 1,792 - 1,792 12,221 - 12,221 |
2024 £ 59,294 |
|---|---|---|
| 59,294 | ||
| £ 30,000 |
||
| 30,000 | ||
| £ 5,451 |
||
| 5,451 | ||
| £ 426 2 |
||
| 428 | ||
| £ 9,980 870 3,941 |
||
| 14,791 |
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ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2025
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 Patient support and counselling Project Connect PPS UK Total 8. Support Costs Rent Staff costs Printing, postage, and office supplies Telephone IT support IT software and consumables Insurance Finance charges Subscriptions General Depreciation Total |
Unrestricted Restricted TOTAL £ £ £ 23,865 7,252 31,117 2,575 - 2,575 10,006 - 10,006 291 - 291 - - - - - - 669 - 669 12,827 - 12,827 73 25 98 384 - 384 50,690 7,277 57,967 £ £ £ 5,360 4,000 9,360 4,424 - 4,424 1,757 - 1,757 2,459 - 2,459 102 - 102 914 - 914 763 - 763 81 - 81 229 - 229 25 - 25 240 - 240 16,354 4,000 20,354 |
2024 £ 30,991 3,403 11,857 - 209 10,000 384 14,738 - 384 |
|---|---|---|
| 71,966 | ||
| £ 9,360 4,316 996 504 23 783 508 91 203 187 457 |
||
| 17,426 |
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ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2025
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
| 9. Governance Costs Audit / Independent Examination Other governance costs Total |
Unrestricted Restricted TOTAL £ £ £ 660 - 660 - - - 660 - 660 |
2024 £ 960 872 |
|---|---|---|
| 1,832 |
Staff Numbers 10.
The average number of employees during the year was 2 (2024: 2).
11. Tangible Fixed Assets
| Computer | Office | Total Tangible | Total Tangible | |
|---|---|---|---|---|
| Equipment | Equipment | Fixed Assets | ||
| £ | £ | £ | ||
| Cost or valuation | ||||
| At 1st January 2025 | 3,448 | 10,673 | 14,121 | |
| Additions | - | - | - | |
| Disposals | - | - | - | |
| At 31st December 2025 | 3,448 | 10,673 | 14,121 | |
| Depreciation | ||||
| At 1st January 2025 | 3,448 | 10,090 | 13,538 | |
| Charge | - | 240 | 240 | |
| At 31st December 2025 | 3,448 | 10,330 | 13,778 | |
| Net Book Value | ||||
| At 31st December 2025 | - | 343 | 343 | |
| At 31st December 2024 | - | 583 | 583 |
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ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2025
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
| 12. Debtors & Prepayments: amounts falling due within one year: Unrestricted Restricted £ £ Trade debtors - - Other Debtors 484 - Prepayments and accrued income 6,449 - 6,933 - 13. Current Asset Investments £ £ Deposit Reserve Accounts 55,104 - 55,104 - 14. Cash and Bank in Hand £ £ Current Accounts 10,807 - Deposit Reserve Accounts 33,347 - 44,153 - 15. Creditors: amounts falling due within one year: £ £ Other taxation and social security 1,393 - Other creditors 166 - Trade creditors and accruals 1,856 - 3,415 - 16. Deferred Income Arising from grants, memberships, events and training Deferred income is included in the financial statements as follows: Current Liabilities: Movements in the year: Brought forward Released from previous periods Resources deferred in the year Deferred income at year end |
TOTAL £ - 484 6,449 6,933 £ 55,104 55,104 £ 10,807 33,347 44,153 £ 1,393 166 1,856 3,415 £ - 2025 £ - 4,000 (4,000) - - |
2024 (as restated) £ - - 5,646 |
|---|---|---|
| 5,646 | ||
£ 63,358 |
||
| 63,358 | ||
| £ 28,393 21,512 |
||
| 49,904 | ||
| £ 1,425 4,257 2,112 |
||
| 7,794 | ||
| £ 4,000 |
||
| 2024 £ 4,000 - - 4,000 |
||
| 4,000 |
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ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2025
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
17. Restricted Funds
| Restricted Funds | |
|---|---|
| HRA Pharma - ACC films National Lottery Community Fund - peer support D'Oyly Carte Charitable Trust |
01/01/2025 Income Expenditure Transfer 31/12/2025 £ £ £ £ £ 3,772 - (3,772) - - 3,506 - (3,506) - - - 4,000 (4,000) - - |
| 7,277 4,000 (11,277) - - |
Restricted Funds
D'Oyly Carte The D’Oyly Carte Charitable Trust awarded AMEND a grant to contribute towards Charitable Trust office rental costs for the year ended 31 December 2025. The full grant was spent during the year on rental expenditure in line with the fund’s restrictions.
Barnes The proceeds from Barnes Construction's Golf Day will be allocated to MEN1 Construction Golf research awards. In subsequent years, Barnes Construction's donations have Day 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 - HRA Pharma provided a grant in 2022 to support AMEND’s Annual Patient AIPD Information Day and associated operational activity. The terms of the award placed no restriction beyond requiring that funds be used for collective charitable purposes and not for private benefit. Remaining balances brought forward from previous years have been applied to eligible staff time supporting the administration and delivery of AMEND’s information and support services during 2025. Licence to use Licence given to HRA Pharma for use of ACC patient film clips and to be used ACC film clips 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 Society for Endocrinology Patient Grant to update resources Endocrinology National Lottery The National Lottery award included provision for administrative and staffing Community Fund costs related to the delivery of Peer Support services. The balance brought - peer support forward at 1 January 2025 has been allocated to staff time spent coordinating, managing, and supporting AMEND’s Peer Support Meetings during the year. Elliot Dallen The Elliot Dallen Charitable Trust provided a grant of £10,000 in 2024 for a Charitable Trust research grant into adrenocortical cancer. Korean The Korean Endocrine Society donated £2,646 in 2024 to the charity in order to Endocrine cover a proportion of the costs incurred for the CEO to attend and present at the Society 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 2025
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 Project Rollercoaster National Lottery Community Fund - peer support Elliot Dallen 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 |
18. Unrestricted Funds
| General Fund Designated Funds |
01/01/2025 Income Expenditure Transfer 31/12/2025 £ £ £ £ £ 76,915 66,239 (65,646) (4,560) 72,949 30,000 12,000 (14,280) 4,560 32,280 106,915 78,239 (79,926) - 105,229 |
|---|---|
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 19.)
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 as "Unrestricted".
| Previous Year General Fund Designated Funds |
01/01/2024 Income Expenditure Transfer 31/12/2024 £ £ £ £ £ 38,234 64,527 (71,913) 46,067 76,915 69,769 12,000 (13,240) (38,529) 30,000 |
|---|---|
| 108,003 76,527 (85,153) 7,538 106,915 |
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ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2025
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
19. Designated Funds
| Counselling Service Research Fund Hardship Fund Personnel Contingency Fund Digital Pack Fund |
01/01/2025 Income Expenditure Transfer 31/12/2025 £ £ £ £ £ - 12,000 (12,000) - - - - - - - - - - - - 30,000 - - - 30,000 - - (2,280) 4,560 2,280 |
|---|---|
| 30,000 12,000 (14,280) 4,560 32,280 |
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 These designated funds allow for the costs of redundancies in the event Fund that the charity can no longer support paid staff, or that the charity is wound up.
Digital Pack Fund
The trustees agreed in July 2025 to allocate surplus funds of £4,560 towards the MEN1 digital resource project.
| Previous Year 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) (38,529) 30,000 |
|---|---|
20. Related Parties
There were no related party transactions in 2025 or 2024.
21. Trustee Remuneration
No trustee received any remuneration during the year. Expenses totalling £739 were paid by the charity on behalf of one trustee in relation to accommodation for attending conferences in the course of their duties.
During 2024, one trustee incurred £18 for a DBS check, which was reimbursed by the charity to enable them to meet the requirements of becoming a trustee.
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ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2025
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
22. Prior Year Restatement
During the year, the trustees reviewed the classification of deposit reserve balances in accordance with FRS 102. This review identified that a proportion of the prior year bank reserves was held in a fixed term- deposit with a maturity period of greater than 30 days after the year end. Under FRS 102, such balances do not meet the definition of cash or cash equivalents and should instead be classified as current asset investments.
As a result, the prior year comparative figures have been restated to reclassify £63,358 from “Cash at bank and in hand” to “Current asset investments”.
This adjustment represents a reclassification only and has no impact on the reported surplus or total funds.
Impact of Restatement
| Impact of Restatement | |||||
|---|---|---|---|---|---|
| Balance Sheet (Comparatives as restated) |
Note | As previously stated |
Adjustment | As restated |
|
| Current asset investments | 13 | £nil | £63,358 | £63,358 | |
| Cash at bank and in hand | 14 | £84,870 | (£63,358) | £21,512 |
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ASSOCIATION FOR MULTIPLE ENDOCRINE NEOPLASIA DISORDERS (AMEND)
YEAR ENDING 31[st] DECEMBER 2025
23. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES
| YEAR ENDED 31ST DECEMBER 2024 | YEAR ENDED 31ST DECEMBER 2024 | YEAR ENDED 31ST DECEMBER 2024 | ||
|---|---|---|---|---|
| Unrestricted | Restricted | TOTAL | ||
| £ | £ | £ | ||
| Income | ||||
| Donations and Legacies | 50,648 | 8,646 | 59,294 | |
| Charitable Activities | 20,000 | 10,000 | 30,000 | |
| Investment Income | 5,451 | - | 5,451 | |
| Other Income | 428 | - | 428 | |
| Total Income | 76,527 | 18,646 | 95,173 | |
| Expenditure | ||||
| Raising Funds | 14,791 | - | 14,791 | |
| Charitable Activities | 51,211 | 20,756 | 71,967 | |
| Support Costs | 17,319 | 107 | 17,426 | |
| Governance Costs | 1,832 | - | 1,832 | |
| Total Expenditure | 85,153 | 20,863 | 106,016 | |
| Net income /(expenditure) for the year | (8,626) | (2,217) | (10,843) | |
| Transfer between funds | 7,539 | (7,539) | - | |
| Net Movement in Funds | (1,088) | (9,757) | (10,843) | |
| Reconciliation of Funds | ||||
| Total Funds brought forward | 108,003 | 17,033 | 125,036 | |
| Total Funds carried forward | 106,915 | 7,277 | 114,193 |
P a g e 28 | 28