Charity registration number: 1155924 BURY CANCER SUPPORT CENTRE A CHARITABLE INCORPORATED ORGANISATION ANNUAL REPORT AND FINANCIAL STATEMENTS 31 MARCH 2025
BURY CANCERSUPPORT CENTRE CONTENTS (CONTINUED) Reference and Adm inlstrative Details Trustees, Report 2to8 Independent Examiner's Report Staternent of Financial Activities 10 Balance Sheet li Notes to the Flnanclal Statements 12to20
BURY CANCER SUPPORT CENTRE REFERENCE AND ADMINISTRATIVE DETAILS Chairman Mrjeff Green- Chair Trustees Dennis Taylor MBE- Vice Chair Lynne Marland- Trustee Joanne Barlow- Trustee Charity Registration Number 1155924 Principal Office 406 Bolton Road Bury Lancashlre BL8 2DA Independent Examiner Horsfleld & Smith Tower House 269 Walmersley Road Bury Lancashlre BL9 6NX
BURY CANCER SUPPORT CENTRE TRUSTEES, REPORT YEAR ENDED 31 MARCH 2025 The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2025. Objectives and activities Objects and aims The association Is esta blished to alleviate the physical and mental distress of persons wlth cancer, of the partners and Immediate family of persons with cancer and of persons recently bereaved with cancer. Public benefit. The centre supports patients and their loved ones by provlding counselllng, emotlonal support and therapy. The area of benefit is the Metropolitan Borough of Bury, all areas bordering on it and other such areas as the association tnay from time to time determlne. The trustees confirm that they have complied with the requlrements of section 17 of the Charities Act 2011 to have due regard to the publlc benefit guidance publlshed by the Charlty Commlsslon for England and Wales.
BURY CANCER SUPPORT CENTRE TRUSTEES, REPORT (CONTINUED) YEAR ENDED 31 MARCH 2025 Achievements and performance Once again it is clear how committed Staff, Volunteers, Supporters and Trustees are to maintain this vital service for Cancer Patients and their Families. A big thank you to you all. Our Treasurer Jan Pearce-Langton retired but has Still been on call to support the Charity. A big thankyou to her. The role she held has now passed to Joanne Barlow {Trustee) who has taken on the role and maintained the steady flow of financial information so plans for the future can be made. The Manager Jan Katana has led the team for another year and is dolng an outstandlngjob. The year has seen a number of retirements and we are grateful for thelr support and service to the Centre and the Patients. As we move in to our 23rd year there are challenges ahead as wlth all Charitles, but we should look forward to another successful year.
BURY CANCER SUPPORT CENTRE TRUSTEES, REPORT (CONTINUED) YEAR ENDED 31 MARCH 2025 Financial review As Treasurer of Bury Cancer Support Centre, I present the financial report for the year ending 31st March 2025. Thls has been a challenging year financially, yet the charity remains commltted to its missions and contlnues to operate responsibly with the resources available. I n 2024, we contlnued to focu5 on enhanclng the accessibllity and quality of our services, recognising the ongoing impact of cancer diagnoses on individuals and families. Fundraising plans remalned central to maintainlng servlce provislon, supported by a range of events, donations, and grant applications. During 2024 there was a recruitment drlve for volunteers and support staff to cover a number of roles In antlcipation of retlrees who were due to leave late 2024 following thelr valued, long and dedlcated service to the charity. Achievements and Performance De5plte challenglng fundralsing conditlons, the Centre ralsed £105,182 (2024: £175,677). Although this represents a decrease from the prevlous year, we continued to deliver our core services wlthout interruption. Income hi hts: Income from individuals who have signed a Gift Ald Declaratlon Increased by £5,769 to £24,003. This 5s mainly from individual fundralsers and regular income via Standing Orders. Glft Ald represents slgnlflcant addltional income for the charlty and ralslng awareness of this valuable resource needs to remaln a priority, Acknowledgement and thanks are extended to our former Treasurer, Jan Pearce-Langton who introduced this practice and contSnue5 to adminlster clalms on behalf of the charity. Support from local buslnesses and groups increased by £3,227 to £16,705 {2024- £13,478). Lottery income rose steadlly as more peoplejoined that scheme throughout the year. erationall The Centre malntained delivery of all core services. Payments to support staff increased as we invested in replacing skllled personnel, supporting both consistency and service qualitv. Major repairs and malntenance work {£5,707) were undertaken to improve facllities. The Centre managed its costs prudently, although the rlse in general expenses and essentlal overheads, such as utilitles and Insurance. exerted pressure on the financial position. The net deficit for the year was £79,258 (2024: deficit of £17,790), a significant increase, highlighting the need for ongolng focus on income generation and cost control.
BURY CANCER SUPPORT CENTRE TRUSTEES, REPORT {CONTINUED) YEAR ENDED 31 MARCH 2025 Financial Review The financlal year ended wlth a deficlt of £79,258 reflecting both income challenges and r151ng costs, particularly In stafflng and maintenance. Total expendrture rose modestly to £185,298 12024: £189,637), despite targeted cost management efforts. The trustees remain confident in the charity's financial resilience, owing to prudent financial management and ongoing efforts to secure diverse income streams. Nonetheless, the current fSnanci81 envlronment underscores the need for strategic fundraising and possible expansion of fundlng sources. Reserves Pollcy The trustees aim to maintain free reserves equivalent to three months of running costs to ensure sustainability. The trustees will review the reserves policy in the coming year in light of the f inancial pressures faced Plans for the Future Looking ahead, the charlty will: Strengthen its fu ndraising attiv5ties, targetlng corporate sponsorshlps, grant fu nding and other inltiatives to enhance donor engagement. • Expand awareness campaigns to reach more people affected by cancer. • Contlnue Investlng In staff development to ensure the highest quality of support servlces. • Enhance the volunteer programme to extend service capacity. Recru It new trustees Conclusion While this year presented financial hurdles, Bury Cancer Support Centre remalns resllient. Our commitment to our mission is unwaverin81 and through careful flnancial stewardship alongside targeted fundraising actlvitles, we will continue worklng towards a sustalnable future. Joanne Barlow Treasurer
BURY CANCER SUPPORT CENTRE TRUSTEES, REPORT (CONTINUED) YEAR ENDED 31 MARCH 2025 Plans for future periods Alms and key objectlvesforAuture perlods Flrst relating back to Trustees Report 31st March 2024 al Malntain our continued support for Patients and thelr Famllies. Achieved. bl Support staff and volunteers. Achleved. cl Continue fundraisinElbids and grants. Ongoing. d) Recruit volunteers, Ongoing. el Recruit trustees. Ongolng. f) Plan 22 nd year activiities. Aims 202412025 l) Maintain our contlnued support for patients and thelr families. 2) Support Staff and volunteers. 3) Fundraising: Achleve a regular income for the Centre. 4} Carry on with recrultlnE Staff, volunteers and trustees. 51 Plan 23rd year activities.
BURY CANCER SUPPORT CENTRE TRUSTEES, REPORT (CONTINUED) YEAR ENDED 31 MARCH 2025 Structure) governance and management Noture of governlng document The charity's governln8 document is a Constitution adopted on 8th December 2003, as amended on 6th July 2004 and 24th February 2009. This was replaced by a Constitution of a Charitable Incorporated Organlsation on 14th February 2014. Organisational structure Bury Cancer Support Centre is a registered charity governed by its Constitution. The trustees, are appointed in accordance with the Constitution and meet regularly with the Centre management team to oversee the strateglc direction and governance of the charity, ensuring that its resources are properly managed and applied in accordance with its charitable objectives. Day-to-day operations are overseen by the Centre's management team and delegated to staff and volunteers, who are all crltlca I In deliverlng the services that the Centre offers. Flnanclal Instruments Objectives and policies The charlty was established to provlde meaningful, person centered emotional, psychological, social and practical support to a nyone whose life is touched by Cancer. The service is available throughout the boroughs of Greater Manchester and surrounding areas. The charity offers a range of support, delivered by a team of highly skilled and experienced staff. Servlces include an initial consultation by key worker wlth senior nursing experience, counselling, psychologlcal support groups, complementary therapies and wellbeing and social activities. The charlty's activitles expose it to a number of f inancial risks including credlt risk, cash flow rlsk and liquidity risk. The charity is reliant on continulng cash inflows from donations to ensure there are suff icient funds available for ongoing operations and future developments. The charity's principal financial assets are bank balances and cash. The credlt risk on these liquid funds is limited because the counterparties are banks with high credit-ratings assigned by internationa I credit-rating agencies.
BURY CANCER SUPPORT CENTRE TRUSTEES, REPORT (CONTINUED) YEAR ENDED 31 MARCH 2025 Statement of Trustees, Responsiblllties The trustees are responsible for preparing the trustees, report and the financlal statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practi) and applicable law and regulation5. The law applicable to charities requires the trustees to prepare financial statements for each flnancial yea r whlch give a true and fair view of the state of affairs of the charity and of the Incomlng resources and application of resources of the charity for that perlod. In preparing these financlal Statements, the trustees are requlred to: select suitable accounting policies and then apply them con51stently; observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent, state whether appllcable accounting standards have been followed, subject to any material departures d isclosed and explained in the f inanclal statements,. a nd prepare the f Inancial statements on the going concern basls unless it is inappropriate to presume that the charlty will continue in business. The trustees are responsible for keeping proper accounting records that disclose wlth reasonable accuracy at any time the financial position of the charlty and enable them to ensure that the flnanclal statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provlsions of the constitution. The trustees are also responslble for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularlties. The trustees are responsible for the maintenance and inteErlty of the corporate and financial informatlon Included on the charitable company's website. Legislatlon governing the preparation and dissemlnation of flnancial statements may differ from legislation in otherjurisd ictions. The annual report was approved by the trustees of the charity on .2-g behalf by: oo?Sand signed on Its ee Chalr air
BURY CANCER SUPPORT CENTRE INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF BURY CANCER SUPPORT CENTRE I report to the trustees on my examination of the accounts of Bury Cancer Support Centre for the year ended 31 March 2025, Responsibilities and basis of report As the charlty trustees of Bury Cancer Support Centre you are responsible for the preparation of the accounts Sn accordance with the requirements of the Charities Act 20111'the ACVI. I report in respect of my examlnatlon of the Bury Cancer Support Centre's accounts carried out under section 145 of the 2011 Att and in carryin8 Out my examination I have followed all the applica ble Directlons glven by the Charity Commisslon under section 145151(b} of the Act. Independent examinerfs statement I have completed my examination. I confirm that no material matters have come to rny attention In connection with the examination giving me cause to believe that in any material respect: I, accountlng records were not kept In respect of Bury Cancer Support Centre as requlred by section 130 of the Act; or 2. the accounts do not accord wlth those records; or 3. the accounts do not comply with the accounting requirements concernlng the form and content of accounts set out In the Charitles (Accounts and Reports) Regulations 2008 other than any requirement that the accounts glve a 'true and fair view, which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examlnatlon to which attention should be drawn in thls report in order to enable a proper understandlng of the accounts to be reached. Ryan Denner ACA ICAEW Tower House 269 Walmersley Road Bury Lancashire BL9 6NX 13/q/.t5 Date:...
BURY CANCERSUPPORT CENTRE STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 MARCH 2025 Total 2025 Total 2024 Unrestricted Note Income and Endowments from: Donations and legacies Other trading actlvitles Investment income 101,981 1,485 2,346 101,981 1,485 2,346 164,446 2,785 1,400 Total Income 105,812 105,812 168,631 Expendlture on: Charltable actlvltles 1185,070) 1185,070) 1186,4211 Total Expenditure 1185,070) 1185,070) 1186.421) Net expendlture 179,258) {79,258) 117,790) Net movement In funds 179,258) {79,258) 117,790} Reconclllatlon of funds Total funds brought forward 138,019 138,019 155,807 Total funds carrled forward 14 58,761 58,761 138,019 All of the charity's activitles derive from continuing operatlons during the above two periods, The funds breakdown for 2024 Is shown in note 14. io
BURY CANCER SUPPORT CENTRE BALANCE SHEET 31 MARCH 2025 2025 2024 Note Fixed assets Tanglble assets io 190 195 Current assets Debtors Cash at bank and in hand li 2,987 55,697 1,315 136,617 12 58,684 137,932 Credltors: Amounts falling due wlthin one year 13 {113) 1108) Net current assets 58,571 137,824 Net assets 58,761 138,019 Funds of the charity: Restricted Income funds Restricted funds 5,903 Unrestricted Income funds Unrestricted funds 58,761 132,116 Total funds 14 58,761 138,019 The Ilnanclal statements on pages 10 to 20 were approved by the trustees, and authorised for Issue .2o%f and slgned on Iheir behalf by: Jeff alrm re air li
BURY CANCER SUPPORT CENTRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 l Accounting pollcies Statement of compliance The financial statements have been prepared in accordance with the second edition of the Charlties Statement of Recommended Practice issued In October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and the Charitles Act 2011. Basis of preparatlon The financlal statements have been prepared in accordance with Accounting and Reporting by Charitles." Statement of Recommended Practice applicable to charitles preparlng their accou nts in accordance w5th the Financial Reportlng Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015} (Charities SORP (FRS 10211, the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 102} and the Companies Act 2006. Bury Cancer Support Centre meets the deflnition of a publlc benefit entlty under FRS 102. Assets and liabilltles a re inltially recognised at hlstorScal cost or transaction value u nless otherwise stated in the relevant accountlnB policy notes. Going concern The trustees consider that there are no material uncertainties about the charity's ability to contlnue as a golng concern. Income and endowments Volunta ry Income including donationS1 gifts, legacies and grants that provide core fundlng or are of general nature Is recognised when the charity has entitlement to the income, it is probable that the income wlll be received and the amount can be measured with sufficient reliability. Donations and legacles Donatlons and legacies are recognlsed on a receSvable basis when receipt Is probable and the amount can be reliably measured. Expenditure All expenditure is reco8nised once there Is a legal or constructive obligatlon to that expenditure, it Is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar cost5 to that category. Where costs cannot be directly attributed to particu lar headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreclation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. CharItable activities Charltable expenditure com prises those c05ts incurred by the charity in the delivery of it5 activitles and services for it5 beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature nece55aryto support them. 12
BURY CANCER SUPPORT CENTRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 (CONTINUED) Support costs Support costs include central functions and have been allocated to artivlty cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Governance c(Jsts These include the costs attributable to the charlty's compliance with constitutional and statutory requirements, including audit, strategic management and trustee5 meetings and reimbursed expenses. Taxatlon The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Flnance Act 2010 and therefore it meets the deflnitlon of a charitable company for UK corporatlon tax purposes. Accordinglyi the charity is potentlally exempt from taxation in respect of income or capltal galns received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Galns Act 1992. to the extent that such income or gains are applled exclusively to charitable purposes. Tangible fixed assets I ndividual flxed assets are Initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Depreciation and amortlsatlon Depreciation is provided on tangible fixed asset5 $0 as to write off the cost or valuation, less any estlmated residual value, over their expected useful economic life as follows: Asset class Leasehold and Freehold Property Office equipment, f ixtures and fittlngs Depreciation method and rate 2% Stralght Line 10- 25% straight Line Cash and cash equlvalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readlly convertible to a known amount of cash and are subject to an Insignif icant risk of change in value. Trade credltors are obligations to pay for goods or services that have been acquired in the ordlnary course of business from suppliers. Accounts payable are classlfled as current Ilabilities if the does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an uncond itiona I right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. are recognised initially at the transaction pri and subsequently measured at amortlsed cost using the effective interest method. 13
BURY CANCER SUPPORTCENTRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 (CONTINUED) Fund structure Un restricted income funds are general funds that are available for use at the trustees discretion In furtherance of the objectives of the charity. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restrlcted to that area or purpose. Financlal Instruments Classi]Icatlon Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument. Flnancial liabilities and equlty instruments are classified according to the substance of the contractual arrangements entered Into. An equity Instrument is any contract that evidences a resSdual interest in the assets of the charity after deducting all of Its Ilabilities. Recognltlon and measurement All financial assets and liabilltles are inltially measured at transaction prlce. If an arrangement constitutes a financlng tra n5aCtion, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a simila r debt Instrument, Flna ncla l assets and liablllties are only offset in the statement of financial posltlon when, and only when there exists a legally enforceable right to set off the recognlsed amounts and the charity intends elther to settle on a net basls, or to realise the asset and settle the Ilability slmultaneously. Financial assets are derecognised when and only when a) the contractual rlghts to the cash flows from the financial asset expire or are settled, bl the charity transfers to another party substantlally all of the rlsks and rewards of ownership of the financial asset, or cl the charlty, despite havlng retalned some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party, Flnanclal Ilabllities are derecognlsed only when the obligation specified in the contract Is discharged, cancelled or expires, 14
BURY CANCER SUPPORT CENTRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 {CONTINUED) 2 Income from donatlons and legacies Unrestricted funds General Restricted funds Total funds Donatlons and legacies,. Donatlons from individuals 88,589 13,392 88,589 13,392 Gift ald recla imed Total for 2025 101,981 101,981 Total for 2024 162,346 2,100 164,446 3 Income from other tradlng actlvitles Unrestricted funds General Total funds Other income from othertradlng actlvltles 1,485 1,485 Total for 2025 1,485 1,485 Total for 2024 2,785 2,785 4 Investment income Unrestrlcted funds General Total fund5 Interest receivable and similar income. Interest recelvable on bank deposits 2,346 2,346 Total for 2025 2,346 2,346 Total for 2024 1,400 1,400 15
BURY CANCER SUPPORT CENTRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 20251CONTINUED) 5 Expendlture on charltable activities Unrestricted funds General Restricted funds Total funds Plote Allocated support Costs Governance costs 183,374 1,696 183,374 1,696 Total for 2025 185,070 185,070 Total for 2024 185,871 550 186,421 16
BURY CANCER SUPPORT CENTRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 (CONTINUED) 6 Analysis of governance and support costs Governance costs Unrestyicted funds General Total funds Independent examlner fees Examination of the flnancial statements Legal fees 1,536 160 1,536 160 Total for 2025 1,696 1,696 Total for 2024 4,795 4,795 7 Net Incomlng/outgoing resources Net outEolng resources for the year include: 2025 2024 Depreclatlon of fixed assets 8 Independent examlner's remuneration 2025 2024 ExamSnatlon of the financial statements 1,536 780 17
BURY CANCER SUPPORT CENTRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 (CONTINUED) 9 Taxation The charlty Is a registered charity and is therefore exempt from taxation. 10 Tangible fixed assets Land and bulldin85 Furniture and equipment Total Cost At l April 2024 295 2,987 3,282 At 31 March 2025 295 2,987 3,282 Depreciation At l April 2024 Charge for the year ICK) 2,987 3,087 At 31 March 2025 105 2,987 3.092 Net book value At 31 March 2025 190 At 31 March 2024 195 195 11 Debtors 2025 2024 Prepayments 2,987 1,315 12 Cash and cash equlvalents 2025 2024 Cash on hand Cash at bank 522 55,175 1,056 135,561 55,697 136,617 13 Credltors: amounts falling due within one year 2025 2024 Trade creditors 113 108 18
BURY CANCER SUPPORT CENTRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 (CONTINUED) 14 Funds Balance at l April 2024 Balance at 31 March 2025 Incoming resource5 Resource5 expended Transfers Unrestricted funds General U nre5tricted fund 132,116 105,812 (185,0701 5,903 58,761 Restrlcted fund5 Restricted fund 5,903 (5,903) Total funds 138,019 105,812 (185,0701 58,761 Balance at I April 2023 Incoming resources Resources expended Balance at 31 March 2024 Unrestricted funds General U nrestrlcted fund 151,456 166,531 (185,871) 132,116 Restricted Restricted fund 4,353 2,100 1550) 5,903 Total funds 155,809 168,631 (186,421) 138,019 The speclflc purposes for whlch the funds are to be applied are as follows: The restrlcted funds In the previous year conslsted of the lottery run by Bury Cancer Support Centre, It wa5 agreed in the year that now the lottery is open to the public to no longer classify this as restrlcted, therefore the opening restricted fund balan wa5 transferred into the general reserve. 19
BURY CANCERSUPPORT CENTRE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 (CONTINUED) 15 Analysis of net assets between funds Unrestricted Total funds at fund5 31 March General 2025 Tangible fixed a55etS Current assets Current liabilities 190 190 58,684 (1131 58,684 1113> Total net assets 58,761 58,761 UnTe5tricted Total funds at funds 31 March General 2024 Tangible flxed assets Current assets 195 195 137,932 11081 137,932 {108) Current Ilabllities Tota I net asset5 138,019 138,019 20