Hugs Children's Cancer Charity (CIO) formerly known as Hugs
From Henry
Annual Report and Financial Statements
Year Ended 30 April 2021
Charity registration number.. 1161382
PKr
FRANCIS
CLARK
Shared Ambition

Hugs Children's Cancer Charity (CIO) formerly known as Hugs
From Henry
Contents
Reference and Adminislralive Details
Trustees, Report
2to9
Statement of Trustees. Responsibilities
10
Independent Examiner's Report
Stal8menl of Financial Activities
121013
Balance Sheet
14
Notes to the Financial Statements
151026

Hugs Children's Cancer Charity (CIO) formerly known as Hugs
From Henry
Reference and Administrative Details
Chigf Executive Officer
Mrs Elsbelh Hallam
Charity
Mr Ade Edwards (Chair)
Ms Zoe Edwards
Michael Hallam
Ms Emma M¢Kay
PO Box 164
PLYMOUTH
Devon
PL1 9EP
co founder of Hugs Children's Cancer
Trustees
Princlpal Office
Telephone . 01752 417736
Email .' enquiries@hugsfromhenry.co.uk
Website.. w￿.hug8fr0rnhenry.￿.Uk
Charity Registration Number
1161382
Sollcitors
Woollcombe Yonge
63165 Bretonside
PLYMOUTH
Devon
PL4 OBD
Francis Clark LLP
Independent examiner
North Quay House
Sutton Harbour
PLYMOUTH
Devon
PL4 ORA
Indepgndent Examiner
Page 1

Hugs Children's Cancer Charity {CIO) formerly known as Hugs
From Henry
Trustees, Report
The trustees present the annual report together with the financial statements of the Charity for the year
ended 30 April 2021.
Trustees
Mr
Ade
Edwards
lappoinled 10 May 2021 }
Ms Zoe Edwards
Mr Ryan Jackson (resigned 22
June 20211
Michael Hallam
Ms Emma M¢Kay
Jade Nicholson (resigned 15 July
20201
(Chairl
Mission Statement
Hugs Children's Cancer charity (formerly Hugs from Henry) is a Plymouth based charity which helps
families who have a child with childhood cancer Neuroblasloma, and supports local families with
childhood cancer. Whether emotional support, making a memory or helping families keep in touch,
Hugs Children's Cancer charity provides them with a pla￿ to tum.
Objectives and a¢tivitles
The charity is a Charitable Incoporated Organisation ICIOI with its principal office in England. Hugs
Children's Cancer Charity is a small non-governmental. non-political, non-religious charity estsblished
in 2015. It is registered as a charity with the Charity Commission under registration number 1161382.
The charity objectlves are as follows..
The relief of sickness and the preservation of health of children and young people suffering from
Neuroblasloma or childhood cancer, in parbcular bul not exclusively by the provision of a
respitelholiday home, and emolionaS support and the provision of group social events for them and
their families.
Fundralslng
The ch3rily also runs a shop which sells second hand donated goods. provides an outlet for publicity
material foT the charity and wllects donations for the general work of the charity..
Hugs Charity Shop
13-15 Th8 Broadway
Plymouth
PL9 7AU
Telephone.. 01752 651025
Hugs Donation Slalion
Sugar Mill Retail Park
Plymouth
PL9 7HT
Page 2

Hugs Children's Cancer Charity (CIO) formerly known as Hugs
From Henry
Trustees, Report
Public beneflt
The trLJslees confirm that they have complied with the requirements of sertion 17 of the Charities Act
2011 to have due regard to the public benefit guidance published by the Charity Commission for
England and Wales.
What have we achieved this year
In summary Hugs Children's Cancer Gharily has delivered the following activities for the public benefit
which are in accord with our charitsble object5 and aims:
During the Covid-19 pandemic, the charity stepped up and provided food parcels and cooked meals
lo the most vulnerable lamilies with childhood cancer in our area. We also provided emergency grants
of £50 to those Iravelling lo Bristol for treatment during this lime. Due to the complexities of lockdown
and travel during the pandemic, Hugs also stepped in and provided overnight accommodation for a
family who had been recently diagnosed.
We worked with Plymouth City Council. who provided the charity with £1 Ok to support their Winter
Grant Scheme. We used these funds lo provide vulnerable families with a £250 grant during the Covid
pandemic.
The respite home continues lo provide unique breaks for families affected with childhood cancer.
Families aTe offered 7 days at the respite home FOC and are provided food shopping and gifts on
arrival. The house has been invested into lo ensure that families have a relaxing break. The home
now has a hot tub lo enhance the stays of the families who visit. Breaks have unfortunately been
limited this year due lo the pandemic.
Emotional support is provided through our CEO Elsbeth Hallam who speaks to many families
nationally, providing one-lo-one advice and emotional support. Elsbeth also manages Iwo social
media groups to support families with Neuroblastorna and Childhood cancer in Plymouth and
Comwall. She also uses social media lo connect with families throughout the UK.
We have provided emotional support and delivered 'care packs, lo the families affected by childhood
cancer during hospital visits in Plymouth Derriford Hospital and Bristol Childr8n's Hospital. The care
packs generally consist of small treats, toiletries and food vouchers for the family. We continue lo
work closely with local entertainment businesses who visit Bristol Children's Hospital and Derriford
Hospital to provide special entertainment and 'magic' lo the poorly children, many of whom have been
in insolalion for long periods of time. Elsbelh has also carried out a number of individual vislts lo local
families on request. This has been limited due to Covid over the last 24 months and Elsbelh has
ensured that all precautions have been taken. Food delivery services such as Just Eat have been
used for those in for hospital stays.
We have again provided gifts al Christmas lo Derriford Hospital, Bristol Children's Hospital, CLIC
House. Children's Hospic& South Wesl and Sl. Luke's Hospice. In 2020 we provided over 1,000
presents to children who were in hospital over Christmas. We also arranged visits Wlth local
entertainers lo the hospitals. Due lo the pandemic, we were unable to visit the hospitals in person,
however all gifts were distributed by the oncology team. We 81s0 provided Christmas hampers lo
families in both the Plymouth and Trellske Hospitals.
Page 3

Hugs Children's Cancer Charity (CIO) formerly known as Hugs
From Henry
Trustees, Report
This Easter we provided over 1,000 Easter eggs to Derriford Hospital.
Our charity shop on Plymslock Broadway, Plymouth, is a significant and popular retail unil. It has
been a challenging time with the closure of retail units dLJrin9 the pandemic however once opened it
has continued lo be successful. During the year the charity look on a new unil lo accept donations lo
811ow us to process these safely. The retail sector has its own social media page which is increasing
daily after the staff share donations on the page with the public. The page helps increase foottall and
also connects collectors with the eharily. The shop is proving lo be profitable and a key asset for
fundraising, advertising events and raising the charitys profile.
Post year end
In February 2022 the charity shut the donation station and look out a new lease at Sugar Mill for a
larger donation station and allached retail unil for 3 period of six years. The charity commencing
selling furniture and larger donated goods lo the public. A Retail Development Manager was
appointed lo manage the set up and maximise income polenlial. Plans are also progressing to change
the retail unil at Plymstock Broadway lo a larger one with the aim of increasing income from the sale
of donated goods.
Financial review
Net income for the year was £25,550 12020.. net income £10,871). The balance held in unrestricted
funds al 30 April 2021 was £130.11712020.' £102.4281 of which £92512020.. £1411 is represented by
fixed assets and is not therefore readily available. The balance held on restricted funds al the year
end was £149,274 {2020.. £151,413).
Pollcy on reserves
The trustees aim to maintain free reseNes al a level which equates lo approximately six months of
unreslricled expenditure. The Iruslees Consider the CIO'S exposure lo major risks in terms of their
likely impact on income sources and planned expenditure in the short lo medium term, as well as
assessing the best way lo manage such risks. The unrestricted funds of the charity are held for the
promotion of physical and mental health of sufferers of Neuroblastoma in the UK and to provide
support and advice lo families of Children suffering from Neuroblasloma, At the year end free reserves
were £129,192 which equates lo over len months of expenditure in the last financial year.
Paga 4

Hugs Children's Cancer Charity (CIO) formerly known as Hugs
From Henry
Trustees, Report
Plans for future periods
Our Vlslon
we will continue lo provide respite to families with childhood cancer, those with Neuroblasloma
nationally and locally with childhood cancer Iwithin the 'PL' areal.
we will continue lo visit hospitals within the South Wesl to provide care packs and emotional support
lo local families being treated in these areas. We provide emotional support over the phone or email
for any family with neuroblastoma nationally.
we continue lo provide our annual Children's Cancer Ball free of charge lo the local oncology
children and their families. Although, due lo Covid-19 the 2020 and 2021 events were postponed.
we will organise a group away day for families lo spend lime with other oncology families.
we will continue to provide gifts al Christmas and Easter lo local hospitals.
we will continue to provid8 cooked meals lo those in treatment and isolating due lo Covid-19.
How do we fund our misslons7
The expansion of our retsil sector
Fundraising events
Sponsored runs, walks. skydives elc.
Corporate sponsorship
Grants
Structure, governanee and management
Nature of governlng document
The trust is a registered charity (number 11613821, a charitable Incorporated organisalion ICIOI
(number CE0039631 and is consliluled under IrLJSt deed dated 22 April 2015 in England and Wales.
On 23 July 2020 the charity changed its name to Hugs Children's Cancer Charity Iformerly known as
Hugs From Henry).
If the CIO is wound up, the members of the CIO have no liability lo contrfbule to ils assets and no
personal responsibility for settling ils debts and liabilities.
Page 5

Hugs Children's Cancer Charity (CIO) formerly known as Hugs
From Henry
Trustees, Report
Recruitment and appointment of trustees
The ctsnslilulion provides for a minimum of three trustees and there is no maximum. Every trustee
musl be appointed by a resolution passed al a properly convened meeting of the charity Iruslees. In
selecting individuals for appointment regard is given to skills, knowledge and experience. Trustees
can serve until they either resign or their term ends without renewal. Overall responsibility for the
management of the CIO is vested in the Iruslees.
Our Iruslees are unpaid and detsils of trustee expenses are disclosed in the accounts.
The charity will recruit additional twslees as and when required. Trustees must give one month's
notice before resigning. Extension of terms will be agreed by the board.
Arrangements for setting key management personnel remuneration
The day lo day management of the charity is carried out by the CEO. Elsbeth Hallam, who receives
remuneration from the charity for this service. The level of remuneration is sel by the Iruslees, after
taking into account the size of the charity and is benchmarked against other charities in the local area.
Organisational structure
The board of trustees are clear about the charity's aim5 and ensures these are being delivered
effectively and sustainably. As a small charity the board and individual trustees lake collective
responsibility for ils decisions but the Chair provides leadership to the board and takes responsibility
for ensuring the board has agreed priorities, appropriate structures and pro￿sseS in place.
The day to day running of the charity is handled by Elsbelh Hallam. She is guided by the trustees
when needed, organises trustee meelings quarterly and also runs a messenger group lo ease
communication between members. The majority of decisions are made by a quorum of three trustees
where the financial sums involved ar8 in excess of £1,000.
Trustees all provide regular voluntsry help with tasks where they have particular expertise.
Elsbelh Hallam is also the family liaison officer for the charity. She has regular contact wllh families
and ensures that she is available when needed for contact and visits. She organizes group events.
food deliveries and general management of the respite home.
The charity shop is run by volunteer. Rebecca Case. who has vast experience in retail. She organises
the rotas, end of day takings and book keeping. She reports lo Elsbeth when needed. The shop has 4
employees who share hours over the open periods, they report lo Rebecca. The shop also has
volunteers who donate their lime over the shop openings.
Page 6

Hugs Children's Cancer Charity (CIO) fonnerly known as Hugs
From Henry
Trustees, Report
Trustees
Emma McKay Ichairl
Emma is an 'Oncology Mum, who has a vast experience of care and Irealmenl for children with cancer
from her own journey. Emma is a HR manager for a firm of solicitors.
Michael Hallam
Michael is ￿en￿S father and co-founder of Hugs Childen's Cancer Charity. Mike is a professionally
registered electrical design engineer and director of his own buiSding seryices business. He brings not
only compassion and first-hand experience of caring for a child with cancer but al80 his professional
experience and business acumen.
Zoe Edwards
Zoe is a nurse manager al a local GP practlC8 With vast nursing experience in primary and emergency
care.
Ade Edwards
Ade is Head of Operation5 al a local charity which supports people with dnjg and alcohol
rehabilitation. He brings years of experience in running a charity lo the board.
Ryan Jackson
Ryan has thirty years retail experience. recently working as the retail manager for the British Red
Cross in the Southwest. Ryan stepped down as a Trustee in June 2021 and became our Retail
Development M8nager in October 2021.
Staff and Volunteers
Ryan Jackson - Retsil Development Mananger15tart October 211
Rebecca Case- Volunteer Shop Manager
Sharon Hallam - Shop Assistant Ipaidl
Amy Lynn Shop Assistant Ipaidl (now departed)
Andrew Richardson - Shop Assistant Ipaidl
Lydia Whiting - Shop Assistant Ipaidl
Claire Bryant - Shop Assistant Ip8idl (now departed)
Helen Townsend - Shop Assistant Ipaidl
Hayley Glanfield Shop Assistant Ipaidl
Page 7

Hugs Children's Cancer Charity (CIO) formerly known as Hugs
From Henry
Trustees, Report
Risk Managernent
All significant activities undertaken are subject to a risk review prior to implementation. Risks are
assessed against their potential impact and likely effect on..
Operational performance
Financial sustainability
Achievement of our aims and objectives
Meeting the expgclations of our beneficiaries I supporters
Charity integrity
We review these risks on an ongoing basis lo satisfy ourselves that adequate measures and
procedures have been taken to manage the risks identified. Where appropriate ￿rtain mitigations are
taken such as insurance or OLJlside professional advice.
All risks were highlighted and mitigation measures were taken. Legal advice was sought from GA
Solicitors regarding employment contracts and Woollcombe Yonge regarding shop leases. as well as
the combined expertise and experience from all of our trustees.
Covld 19 and the charity
The Covid-19 pandemic look the world by surprise with the fast pace in which it took hold. Hugs
Children's Cancer charity was affected immediately, with the closure of our retail unit and
postponement of our events between March 2020 and July 2020. Our staff were sent home and the
unil was closed and all 4 shop staff were furloughed. Further closures have been enforced on the
charity including the two week 'National Circuit Breaker in November 2020 and a further National
lockdown between January 2021 and March 2021. During the lockdown periods all of our fundraising
income stopped, Including the income from people who had planned personal fundraisers and
challenges.
Throughout the period the charity has stepped LJP and supported those vulnerable and shielding
families in our community. We did this by providing cooked meals delivered lo people's houses. food
parcels and where needed vouchers for those in treatment. Funding has been of a major concern to
the charity throughout this period, with the charity postponing large scale events and having already
paid substantial deposits from last year. we needed to find support to keep us going.
Unfortunately our shop rent was not decreased and therefore we paid in full during the lockdown
periods. we have however been able to benefit from the government's business rates relief and
grants. This depleted quickly so we fell immense pressure to open when safe lo do so. We also tried
lo bring sales online in 2020 to help with funding, these continued until September 2021 when we
agreed that they were not generating enough funds.
Page 8

Hugs Children's Cancer Charity (CIO) formerly known as Hugs
From Henry
Trustees, Report
The respite home has been Closed during the national lockdown pariods and after completing all
88fely checks and ensuring that the home was covid safe, we were able lo open the doors again in
August 2021 to our first family.
Our annual children's cancer ball ha5 been postponed until 2022 due lo safely concerns and group
events 81 this time. Our plans for an away day in the summer was side lined but we hope to organise
something in 2022.
The charity has been successful in obtaining a grant frorn the National Lottery and CAF. We have also
launched a crowd funder with Aviva Community Funding.
We worked with Plymouth City Council wlh the Winter Grant Scheme lo provide money and vouchers
lo th8 most vulnerable in the Plymouth area.
Golng concern
After making appropriate enquiries and due consideration. the trustees have a reasonable expe¢lation
that the charity has adequate resources to continue in operational existence for the foreseeable
future. For this reason, they continue to adopt the going concern basis in preparing the financial
statements.
Th
nnual re
alf by:
rt was approved by the trustees of the charity on
2Z
and signed on its
Ide Edwards (Chair)
ee
Trij
Page g

Hugs Children's Cancer Charity (CIO) formerly known as Hugs
From Henry
Statement of Trustees, Responsibilities
The trustees are responsible for preparing the trustees, report and the financial statements in
accordance with the United Kingdom Accounting Stsndards (United Kingdom Generally Accepted
Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial
year which give a true and fair view of the slate of affairs of the charity and of the incoming resources
and application of resources of the charity for that period. In preparing these financial statements. the
trustees are required to..
select suitable accounting policies and then apply them consistently..
observe the methods and principles in the Charities SORP-,
make judgements and estimates that are Teasonable and pnjdent;
slate whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in Ihe financial statements., and
prepare the financial statements on the going concern basis unless il is inappropriate lo presume
that the charity will continue in business.
The Iruslees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any lime the financial position of the charity and enable them to ensure that the financial
slalements comply with the Charities Act 2011. the applicable Charities (Accounts and Reports)
Regulations, and the provisions of the conslilub"on. The trustees are also responsible for safeguarding
the assets of the charity and hence for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information
included on the charitls website in accordance with legislation in the United Kingdom 9overning the
preparation a
dissemination of financial statements.
App
oved b
e trustees of the charity on 24. .,
and signed on its behalf by..
de Edwards (Chair)
Trustee
Pag8 10

Hugs Children's Cancer Charity (CIO) formerly known as Hugs
From Henry
Independent Examiner's Report to the trustees of Hugs Children's
Cancer Charity (CIO) formerly known as Hugs From Henry
I report lo the charity trustees on my examination of the accounts of the charity for the year ended 30
April 2021 which are sel out on pages 12 to 26.
Respective responsibillties of trustees and examlner
As the charity's trustees of Hugs Children's Cancer Charity ICIO} formerly known as Hugs From
Henry you are responsible for the preparation of the accounts in accordance with the requirements of
the Charities Act 2011 I'the Acl'}-
I report in respect of my examination of th8 Hugs Children's Cancer Charty ICIOI formerly known as
Hugs From Henry's accounts carried out under section 145 of the 2011 Act and in ¢arrying out my
examination I have followed all the applicable Directions given by the Charity Commission under
section 14515}Ibl of the Act.
Independent examiner's statement
I have completed my examination. I confirm Ihal no material matters have come to my attention in
connection with the examination giving m& cause to believe that in any material respect:
1. accounting records were not kept in respect of Hugs Children's Cancer Charity ICIOI formerly
known as Hugs From Henry as required by section 130 of the Act.. or
2. the accounts do not accord with those r8cords', or
3. the accounts do not comply with the accounting requirements conceming the fomi and content of
accounts sel out in the Charitles IAccounts and Reports) Regulations 2008 other thall any
requirement that the accounts give a 'true and fair view which is not a matter considered as part
of an indep8ndenl examination.
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 lo b8 reached.
DQLL(
Duncan Leslie
Independent examiner
FCA
North Quay House
Sullon Harbour
PLYMOUTH
Devon
PL4 ORA
0810312022
Date...........
Page11

Hugs Children's Cancer Charity (CIO) formerly known as Hugs
From Henry
Statement of Financial Activities
Year Ended 30 April 2021
(Including Income and Expenditure Account and Statement of Total
Recognised Gains and Losses)
Total
2021
Unrestricted
Restricted
Note
Income and Endowments from:
Donations and legacies
Other Ir8ding adivilies
Investment income
111,512
52.044
38
5,000
116,512
52,044
38
Total Income
163,594
5,000
168,594
Expenditure on:
Raising funds
Charitable activities
160,2411
70.490
{60,241 }
82,803
12,313
Total Expenditure
Nel incomellexpendilurel
Gross transfers bel￿een funds
Nel movement in funds
Reconciliation of funds
Total funds brought forward
Tolal funds carried forward
130,731
12,313
143,044
32,863
5,174
17,3131
5,174
25,550
27,689
12.1391
25,550
102,428
151,413
253,841
17
130,117
149.274
279,391
Total
2020
Unrestricted
Restricted
Note
Income and Endowments from..
Donations and legacies
Other trading activities
Investment income
51,236
92,776
147
1,550
800
52.786
93,576
147
2.350
146,509
Total Income
144,159
Expenditure on..
Raising funds
Charitsble activities
153,5441
158,078
153.5441
82,094
24,016
Total Expenditure
Net incomellexpenditure)
Gross transfers between funds
Net movement in funds
111,6221
24,016
{135,638
32.537
{10,633
121,666}
10,633
10,871
21,904
111,033)
10,871
The notes on pages 15 to 26 form an integral part of the58 finan￿al statements.
Page 12

Hugs Children's Cancer Charity (CIO) formerly known as Hugs
From Henry
Statement of Financial Activities
Year Ended 30 April 2021
{Including Income and Expenditure Account and Statement of Total
Recognised Gains and Losses)
Total
2020
Unrestricted
Restrlcted
Note
Reconciliation of funds
Total ftjnds brought forward
Total funds caThied forward
All of the charity's activities derive from continuing operations during the above Iwo periods.
The funds breakdown for 2021 and 2020 is shown in note 17.
80,524
102,428
162,446
151.413
242,970
253,841
17
The notes on pages 15 to 26 form an int8gr81 part of these f1nancial statements.
Page 13

Hugs Children's Cancer Charity (CIO) fomierly known as Hugs
From Henry
Balance Sheet
30 April 2021
2021
2020
Note
Flxed assets
Tangible assets
Current assets
stocks
Debtors
Cash at bank and in hand
12
149,249
150,004
13
14
216
12,370
94.011
106,597
12,847
120,895
133,742
Creditors: Amounts falling due withln one year
Net eurrent asset$
15
130,142
279.391
103,837
253,841
Net assets
Funds of the charlty..
Re$trided income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Totsl funds
149,274
151.413
130,117
279,391
102,428
253,841
17
nc
atements on pages 12 to 26 were approved by the trustees, and authorised for issue
and signed on their behalf by..
on
de Edwards (Chair)
stee
The notes on pages 15 to 26 form an integral part of Ihese financial statements.
Page 14

Hugs Children's Cancer Charity (CIO) formerly known as Hugs
From Henry
Notes to the Financial Statements
Year Ended 30 April 2021
l Accounting policies
statement of compllance
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities.. Ststement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
102118ffective 1 JanLJary 2019) - (Charities SORP IFRS 10211, and the ChaTlties Act 2011.
Basis of preparatlon
Hugs Children's Cancer Charity ICIOI formerly known as Hugs From Henry meets the definition of a
public benef l entity under FRS 102. Assets and liabilities are initially recognised at historical cost or
transaction value unless olheNise ststed in the relevant accounting policy notes.
Covtd- 19 and Golng Concern
The Covid-19 pandemic took the world by surprise with the fast pace in which il look hold. Hugs
Children's Cancer charity was affected immediately, with the closure of our retail unil and
postponement of our events between March 2020 and July 2020. Our staff were sent home and the
unil was closed and all 4 shop staff were furloughed. Further closures have been enforced on the
charity including the two week 'National Circuit Breaker in November 2020 and a fvrther National
lockdown bebNeen January 2021 and March 2021. During the lockdown periods all of our fundraising
income slopped, including the income frorn people who had planned personal fundraisers and
challenges.
Throughout the period the charity has stepped up and supported those vulnerable and shielding
families in our community. We did this by providing cooked meals delivered lo people's houses, food
parcels and where needed vouchers for those in treatment. Funding has been of a major concern to
the charity throughout this period. with the charity postponing large scale events and having already
paid substantial deposits from last year. we needed to find support to keep us going.
Unfortunately our shop rent was not decreased and therefore we paid in full during the lockdown
periods, we have however been able lo benefit from the governmenl,s business rates relief and
grants. This depleted quickly so we fell imrllense pressure to open when safe to do so. We also tried
lo bring sales online in 2020 to help with funding, these continued until September 2021 when we
agreed that they were not generating enough funds.
P8ge 15

Hugs Children's Cancer Charity (CIO) formerly known as Hugs
From Henry
Notes to the Financial Statements
Year Ended 30 April 2021
The respite home has been closed during the national lockdown periods and after completing all
safety checks and ensuring that the home was covid safe, we were able lo open the doors again in
August 202110 our first family.
Our annual children's Cancer ball has been postponed until 2022 due to safely conc8rns and group
events al this lime. Our plans for an away day in the summer was side lined but we hope to organise
something in 2022.
The charity has been successful in obtaining a grant from the National Lottery and CAF. We have also
launched a crowd funder with Aviva Community Funding.
We worked with Plymouth City Council with the Winter Grdnl Scheme to provide money and vouchers
lo the most vulnerable in the Plymouth area.
Going concern
After making appTopriale enquiries and due consideration. the trustees have a reasonable expectation
that the charity has adequate resources to continue in operational existence for the foreseeable
future. For this reason, they continue to adopt the going concern basis in preparing the financial
ststements
Judgements and key sources of estimation uncertainty
In the appplicalion of the charity's accounting policies, which are described in this note, the trustees
are required lo make judgements, estimates and assumptions about the carrynng vlaue of assets and
liabilities that are not readily apparent frorn other sources. The eslimales and underlying assumptions
are based on historically known factors and experience. Therefore. the trustees do not perceive there
to be any critical areas of judgement or kèy sources of estimation uncertainty in the formulation of the
financial statements.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a
general nature is re¢ognised when the charity has enlillemenl to the income, il is probable that the
income will be received and the amount can be measured with sufficient reliability.
Donations and legacles
Donations and legacies are recognised on a receivable basis when receipt is probable and the
amount can be reliably measured.
Government grants
Government grants are recognised on the accrual model and are measured at the fair value of Ibe
asset received or receivable, Grants are classified as relating either lo revenue or lo assets. Grants
relating to revenue are recognised in income over the period in which the related costs are
recognised. Grants relating lo asset8 are recognised over the expected useful lrfe of the asset. Where
part of the grant relating to an asset Is deferred, it is recognised as deferred income.
Page 16

Hugs Children's Cancer Charity (CIO) formerly known as Hugs
From Henry
Notes to the Financial Statements
Year Ended 30 April 2021
Other tr8ding activities
Shops income
Money raised from the charity shops is recognised on receipt.
Expenditure
l expenditur8 is recognised On￿ there Is a legal or constructive obligation lo that expenditure, it is
probable settlement is required and the amount can be measured reliably. All costs are allocated lo
the applicable expenditure heading that aggregate similar costs to th81 category. Where costs cannot
be directly 8ttribut8d to particular headings they have been allocated on a basis consistent with the
use of resources.
Raising funds
These are costs incurred in attracting voluntary income and those incurred in trading aclivi118S that
raise funds.
Charitable activlties
Charitable expenditure comprises those costs incurred by the charity in the delivery of its acb"vilies
and services for its beneficiaries. 11 includes both costs that can be allocated directly to such activities
and those costs of an indirect nature necessary to support them.
Grant expenditure
Grant5 awarded to recipients are recognised as expenditure once the award is communicated to
beneficiaries.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis
consislÈnl with the use of resources.
Governance costs
These include the c081s attributable lo the charitvs compliance with constilulional and statutory
requirements, including independent examination, strategic management and trustees, meetings and
reimbursed expenses,
Taxation
The charity is considered lo pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010
and therefore it meets the definition of a charitable company for UK corporation tax purposes.
Accordingly, the charity is potentially exempt from tsxation in respect of income or capital gains
received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section
256 of the Tax31ion of Chargeable Gains Act 1992. to the extant that such income or gains are
applied exclusively to charitable purposes.
Tangible flxed assets
Individual fixed assets are initially recorded al cost. less any subsequent accumulated depreciation
and subsequent accumulated impairment losses.
Page 17

Hugs Children's Cancer Charity (CIO) formerly known as Hugs
From Henry
Notes to the Financial Statements
Year Ended 30 April 2021
Depreciation and amortlsatlon
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation. less any
estimated residual value, over their expected useful economic life as follows:
Depreciation mgthod and rate
not depreciated
20/0 straight line
250/0 Straight line
33Yo straight line
Asset class
Freehold land
Freehold property
Furniture and equipment
Computer equipment
Stock
Stocks are valued at the lower of cost and net realisable value. Donated goods sold in chaTlty shops
are valued al zero cost.
Fund structure
Unreslricled income funds are general funds that are available for use at the trustee5' discretion in
furtherance of the objectiv8s of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the
use of which is restricted to that area or purpose.
Financlal instruments
Classification
The charity holds the following financial instruments..
Short term other crediors
Cash and bank balan￿S
All financial inslruemnts are classified as basic.
Recognitlon and measurement
The charity has chosen lo apply the recognition and measurement principles in FRS102. Financial
instruments are recognised when the charity becomes party lo the contractural provisions of the
instrument and derecognised when in the case of the assets, the contractural rights to cash flows from
the assets expire or substantially all the risks and rewards of ownership are transferred lo another
Party, or in the case of liabilities. when the charitls obligations are discharged, expire or are
cancelled.
Page 18

Hugs Children's Cancer Charity (CIO) formerly known as Hugs
From Henry
Notes to the Financial Statements
Year Ended 30 April 2021
2 Income from donations and legacies
Unrestricted
General
fund
Totsl
2021
Total
2020
Restrlcted
Donations and legacies.,
Donations from individuals
Grants. including capital grants..
Grants from companies
National Lottery Covid
assistance
Covid 19 assistance
Local Authority Covid 19
assistsnce
Furlough income
29,773
29,773
32.786
5.000
5,000
10,000
25,000
10,000
25,000
20,000
29,465
17.274
29,465
17.274
111,512
5,000
116,512
52,786
3 Income from other tradlng activlties
Unrestricted
General
fund
Total
2021
Total
2020
Trading income.
Sale of goods
Events income.,
Other events income
Sponsorship income
Property rental income
55,699
42,316
42.316
30,291
6,010
1.576
7,442
7,442
2,286
52,044
2,286
52,044
93,576
4 Investment Income
Unrestrlcted
General
fund
Totsl
2021
Total
2020
Interest receivable and similar income.,
Interest receivable on bank deposits
38
38
147
Page 19

Hugs Children's Cancer Charity (CIO) formerly known as Hugs
From Henry
Notes to the Financial Statements
Year Ended 30 April 2021
5 Expenditure on raising fund$
al Costs of trading activltigs
Unrestricted
General
fund
Total
2021
Total
2020
Fundraising trading costs.,
Publicity
Shop running expenses
Lolleries and competitions
Shop stsff costs
1,700
32,108
853
18,883
35,455
35,455
24,786
60,241
24,786
60,241
53,544
6 Expenditure on charltable activities
Activity
undertaken
directly
Activity
support costs
Total
2021
Total
2020
Event sales
Donations and gifts
Respite home costs
Direct staff costs
Insurance
Travel costs
stationary and admin
Sundries
Depreciation
Support costs
Governance costs
1.833
17,667
12.652
24,489
1,368
1,581
3,583
566
7,309
1,833
17.667
12,652
24,489
1,368
1,581
3,583
566
7,309
7,915
3,840
17.176
5,580
13.350
23,985
1.274
2,735
1.753
992
5,822
6,639
2,788
82,094
7,915
3,840
71,048
11.755
82,803
Pagè 20

Hugs Children's Cancer Charity (CIO) formerly known as Hugs
From Henry
Notes to the Financial Statements
Year Ended 30 April 2021
7 Analysls of governance and support costs
Support costs allocated to charitable activities
other
support
osts
Total
2021
Total
2020
Basls of
allocation
200/0
1000
Direct staff costs
Legal and professional
6,122
1,793
7,915
6,122
1,793
7,915
5,996
643
6.639
All support costs are unrestricted expenditure12020'. all unrestricted).
Governance costs
Unrestrict8d
General
fund
Total
2021
Total
2020
Independent examiner's fees
3,840
3,840
2.788
3.840
3,840
2.788
All governance costs are unrestricted expenditure12020'. all unrestricledl.
8 Net Incomlngloutgolng resources
Net incoming resources for the year include..
2021
2020
Depreciation of fixed assets
7,309
5,822
9 Trustees. remuneration and expenses
Other
The founder, who Is also considered to be the Charitys key management is married to one of the
trustees. Remuneration received is disclosed in note 10.
No trustees, nor any persons connected with them, have received any remuneration from the charity
during the year other than as disclosed in note 19.
During the year five twstees received a Christmas hamper amounting lo £25 each. No trustees
received any reimbursed expenses or any other benefits from the charity during the year12020'. nil}.
Page 21

Hugs Children's Cancer Charity (CIO) formerly known as Hugs
From Henry
Notes to the Financial Statements
Year Ended 30 April 2021
10 Staff costs
The aggregate payroll costs were as follows..
2021
2020
staff Costs during the year were:
Wages and salaries
55,397
48.864
The monthly average number of persons (including senior management leaml employed by the
charity during the year was as follows..
2021
2020
No
No
Full and part time employees
No employee received emoluments of more than £60.000 during the year.
The total employee benefits of the key management personnel of the charity were £32,216 12020
£32.238).
11 Taxatlon
The charity is a registered chanly and is therefore exempl from tax8tion.
12 Tanglble flxed assets
Land and Furniture and
bulldlngs
equipment
Computer
equipment
Totsl
Cost
Al 1 May 2020
Additions
150,974
10.143
5.174
3,689
1,380
164,806
6.554
150,974
15,317
5,069
171,360
At 30 April 2021
Depreciation
Al 1 May 2020
Charge for the year
At 30 April 2021
Net book value
6,038
3,019
5,081
3.829
3.683
461
14,802
7.309
22.111
9,057
8,910
4,144
925
149,249
At 30 April 2021
At 30 April 2020
141,917
6,407
144,936
Page 22
5.062
150,004

Hugs Children's Cancer Charity (CIO) formerly known as Hugs
From Henry
Notes to the Financial Statements
Year Ended 30 April 2021
13 Stock
2021
2020
216
stocks
14 Debtors
2021
2020
Prepayments
Other debtors
12,370
477
12.370
12,847
12,370
15 Creditors.. amounts falllng due within one year
2021
2020
3.600
2.760
Accruals
16 Obligations under leases and hire purchase contracts
Total future minimum lease payments under non•can￿LIable operating leases are as follows..
2021
2020
Land and buildings
Within one year
600
11,250
Page 23

Hugs Children's Cancer Charity (CIO) formerly known as Hugs
From Henry
Notes to the Financial Statements
Year Ended 30 April 2021
17 Funds
Balance at
30 April
2021
Balance at
1 May 2020
Incoming Resources
resourcos
expended
Transfers
Unrestricted funds
General
Unrestricted fund
130,117
102.428
163,594
(130,7311
15.174}
Restrlctèd funds
Hugs Children's Cancer
Charity - respite property
and furniture
Boxing event
CAF funding
Total restrlcted funds
149,863
1,550
16.7131
1600)
5,0001
5,174
148,324
950
5,000
151,413
12,313
5,174
149,274
Totsl funds
253.841
168,594
(143,044
279,391
Balance at
30 April
2020
Balance at
1 May 2019
Incoming Resources
resources
expanded
Transfers
Unrestrlcted funds
General
Unrestrided fund
80,524
144.159
{111,6221
110,6331
102.428
Restricted
Hugs Children's Cancer
Charity fund
Hugs Children's Cancer
Charity - re8Plte property
and furniture
Respite home launch
Boxing event
Total restrlGted funds
10,633
7,164
117,7971
149,863
155,282
15.4191
{8001
800
1,550
1,550
162,446
2,350
24,0161
10,633
151.413
Total funds
242,970
146,509
135,6381
253,841
Page 24

Hugs Children's Cancer Charity (CIO) formerly known as Hugs
From Henry
Notes to the Financial Statements
Year Ended 30 April 2021
Restricted Funds
Hugs Children's Cancer Charity respite property and furniture fund - this fund relates to a holiday
home purchased lo provide respite for the sufferers of neuroblastoma and other childhood cancers
and their families. DLJring th8 year assets costing £5.174 were purchased and a depreciation charge
of £6,713 has beer) made, this leaves a closing balanc8 of £148,324.
Boxlng event fund - last year the charity received £1,550 from Itec Connect towards the costs of
holding a boxing event. Due to the COVID 19 pandemic this event has not yel taken place. During th8
year £600 was returned lo the donor and the balance of £950 will be carried forward towards future
costs of the event which is planned lo be res¢heduled.
CAF grant - durin9 the year the charity received £5,000 towards Core funding. this amount has been
fully sp8nl during the year.
18 Analysis of net assets betW9en funds
Unrestricted
funds
General
Total funds
at 30 April
2021
Restricted
funds
Tangible fixed assets
Current Sssels
Current liabilities
925
132,792
3,600
148,324
950
149,249
133,742
3,600
149,274
279,391
Total net assets
130,117
Unrestrlcted
funds
General
Total funds
at 30 April
2020
Restricted
funds
Tangible fixed assets
Current assets
Current liabilities
141
105,047
2,760
149,863
1,550
150.004
106,597
2,760
253,841
Total nel assets
102,428
151,413
Page 25

Hugs Children's Cancer Charity (CIO) formerly known as Hugs
From Henry
Notes to the Financial Statements
Year Ended 30 April 2021
19 Related party transactions
Related party transactions
During the year 6nded 30 April 2021 the charity paid £8.63812020.. £8,567} to a close family member
of Michael Hallam (Trustee) for employment as a shop assistant in the Hugs Children's Cancer charity
shop.
As disclosed in note 9, the founder, who is also the charills key management is married lo Michael
Hallam. Remuneration is disclosed in note 10.
There were no other related party transactions during the year which require disclosure.
Page 26

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