Children's Cancer Centre of Lebanon {UK) Limited Company Number: 9233775 Clwity Number.. 1161911 Children's Cancer Center of Lebanon (UK) Limi*d (A charitable compmny limited by guarantee) Amiual Report and Unaudited Financial Ststements For th¢ ycar ended 31 Decemb¢T 2024
Children's Cancer Centre of tzbanon (UK) Limited Content Pages Legal and Administrative Inforn]ation Truslees. Report (Including Directors. Report of the Indep¢ndenl Examin Statement of Financial Activities Balance Sheet Notes Forniing Part of thc Financial Stsiements ii. iii.
Children's Cancer Centre of Lebanon (UK) Limited Ttustees. Annual Report Year ended 31 December 2024 (D and AdministrAtivt Informatlon: Charity Name: Also known as: Children's Cancer C¢ntr¢ of Lebanon (UK) Limited CCCL(UK) or CCCLUK Charity Registration Numbcr: Company Registration Number: Re8iStered OtTice Addr¢ss: 9233775 27128 E45tcastle Street. London. Wl W8DG Indep¢ndcnt Examiner: Steph¢n Meredith FCA. DChA Alliotts. LLP Manfield Hou8¢. 1, Southampton Street. IA)ndon WC2R OLR Bankcrs.. Banorient Bank London. 193-195 Brampton Roa London, SW3 ILZ Bank Audi Sofil Branch. Bcirut, Lebanon Dech¢rt LLP, SolicitOTS'. 160 Qu¢en Victoria StreeL London, EC4V 4QQ Paul Ethle, Hana El Chaar and Salwa Salman Trustees / DirectOT8:
Children's Cancer Centre of Lebanon (UK) Limit (ID Trustees, Re Jn these financial staiementy we will review our aclivities and their outcomes in 2024 and as a resuli. we will plan accordingly our strategy for the 2025 financial year. The r¢view looks at the means of fund- rdising and detern]ines the level ofcontributions the charity made lo cover each k¢y purpose and the benefit we have brougbt to those wups of Children we were sel up lo help. The review also helps us ensure ihat we meet our aims and objectives and that our activities remain focused on our staled purposes. By reviewing our aims and obj¢¢tives and planning our futyre activilies. the direclors consider how the futtwe planncd activities will contribute to the above aims and objectives. and Activities: Our charity's pUT)SeS have remained unchangd and continue to align with the objectives outlincd in its Articles of Association. (the 'Arti¢les'). They rmin: the relief of sickness and the pserVa110n and protection of health among children with any forni of cancer in Lebanon or the surrounduig region. or wkn aTC in need of rehabilitation as a result of such illness aod, their families and cares by providing funds to assist in the provision of aesS to trealment, recreational fllItIeS, and such othcT suppoffj as ihe director5 may detemiine. the pre5crvalion and protection of the physical and mental hcalth of individua15 and families in L¢banon and the sum)unding region who are suffering bcrcavement or loss by the provision of counseling and support: and the advancement of education in Lcbanon in thc subject of pediatric cancerin particular by providing funding for r¢8¢arch intopediatric canc¢randtopublish theu8eful results of such research. In thc financial year 2024, our main aclivilies continud to serve the objectives by saving the lives and helping trt children suffering fmm cancer and support in research that will ¢ventually help to find better cures and incrcasc th¢ ratio of curin8 th08c pjtsents. The stralegies w¢ used lo rdise funds for this a¢tivity include.. Organizing charitable events and campaigns to raise thc necessary fimds to approve at le8St one support application for the Children's Cancer Cenler of Lebanon b&sed in BeiruL L¢banon ("CCCL Lebanon") per fmancial year, and identifying and contacting w)tential donoTS and sponsors. How liver The directors. as charity truslees, have paid due regard io 8uidanc¢ on public benefjt Issued by th¢ Charity Commi88ion in deciding whai activities the charity slM)uld undertake. Our main clwitable activitie5 and who we ty to help are as follows: Ail ofour charAtabl¢ aclivities focus on raising funds to belp treat children sufferillg from cancer. The Clwity approves gTanls applted for by CCCL L¢banon to ¢over the cost of treIng children suffering from cancer, in
ChildreD'5 Cancer Centre of Lebanon (UK) Limited line with our objectives. Funds rnay also be needed to cover accommodation costs of patients with acute medical conditions who reside with their families in places far from the medical c¢nler and who are requira to be nearin c&se of any emergency. To support the developmeni of medical w)loco15. the research program on pedi8trt¢ cancer, al the awarencss campaign of CCCL Lebanon. which will also lead io educating the g¢neral publicJdonor8 and supporters through fundraising campaigns where audiovisua] al print material will be shared with the public. The directors cnsure that all 8Tanis made or being made will be to fiwther OUT charitable purposes for the above benefits. Our grants-making policy is to provide grants to the Children's Cancer Centerof Lebanon (CCCL). a clwity based in Bcirul, Lebanon. The number of children treated by the CCCL h&8 reached more than 300 case5 in 2024 (and more than 5.1(K) to date). CCCL Lebanon's medical services are provided on a non- di8crimina¢ory basis and can be accc&8ed by childrcn of all Bendcrs. faiths, ethnicity, and background a5 proven by their admission records. CCCL Lebanon aims to maintain the equality of access io their services, which we believe is vital to our decision in approving 8rants. and il will be an on80in8 condition in future decisions. bause "no child should die without trying all tr¢a¢menls available to save h1h¢r life., CCCL Lebanon treats children from birth to 18 year5 old. In agses of rclapsc, CCCL L¢banon will supp)rt continuin8 treatmcnt. the grants approved by our charity could a]so cov¢r counseling or teaching 5¢rviccs provided by CCCL Lebanon. which will ¢nsurethe rwovcry of children and the wellbeing of the patients. The Children's C8ncu Centre of Lcbanon (UK) Limited ("CCCLUK") has continu¢d not to employ anyone and all its functions aTe operat¢d by volunteers. including the fundratsing leam and athninistrdtors. The volunt¢¢rs' roles include organizing meetings. b(KTrkkeepin8. hosting. fundraising, ¢ommunication. distributing infornlation leafiets. public ff lations, and many morc. Volunteers donated an estimated 150 hours of volunteering in 2024 To date, no remunerntion has been pr()vided lo atty volunteers. None of the dIrt0 had any interests in any of the contracts CCCLUK has entered into with any suppliers of servic¢s or go(NJs.
Children's Cancer Centre of Lebanon (UK) Limited Financial Review: The fiuKling of grants giv¢n by CCCLUK is rdis¢d from donatio events and events $pon8ors. CCCLUK D £1.409,137 in grants to CCCL Lebanon in 2024 none of whi¢h is restri¢ted. This saved many hildren as this helped in covering two months support with medications and yearly ac¢ommodation. CCCLUK'S Success iti raising £986288 in 2024 which will allow the Ctharity lo make fier gwants in 2025 to help CCCL Lebanon's work. To¢al reserves at th¢ yw-end were £298.785 (2023: £729,173) Princi Fundin Donations. fundraisin8 events. unrestricted donations rry¢ived 8¢Derated an amount of £951,438 (2023: £75,280). The principal fimding sources for thc charity are currently event organlzing and receiving kind donaiions from Supporters of the Missio c8u8es and the objectives of the clwity. Th¢ charity will carry on with their effort8 in s¢¢king to fo new partnersbips with multi-national organi7ations Ihoi are based in London in order ¢0 identify PM)ssible fundraising OPPOttUDities for the future. The clwity docs not use a profo8sional fundraiser. or conunercial participator. The charity will aim to retain a PTudent amount in reserves each year. However. we will spcnd most of the funds raised (restricted and non-restric*d) in supporting CCCL Lebanon wilh its mission as set out above. Accordingly. we do not intend to kttp any fimds for long-tem) investmenl neverthel¢ss, thc board of directors will ]Eview all the investments q)tioo5 and make any inv¢stTnents plan5 carly in the new financial year of 2025. es Polic In 2025. the l)oard of dlrectors examined the charity's requir¢rncnts for em¢r8ency and free reserves and de¢ided to continue wtth their initial plan of retaining some of the unrestrided fimds held by the charity. Th¢ emergency reserves of CCCL UK should be between three and six months of its annual ¢xpenditur¢ alculated in 2024. Based on 2022. 2023 atmi 2024 expendiftwes, the average annwil expenditure is £501,518 and the totsl expenditure for 2025 is not eXpted to exceed £2.(My). Due to variow risk factor which could hinder and obstruct fundraising ¥tivities globally. and the rwent Incre of the CCCL UK Ltd expenditu for the pasi 3 years. the ith of directors has decided to increase the iuitial target of a minimum £17,500 and the maximum reser¥¢ fimd from £35.0 to £48.5(Kl. The board of dircctors is
Children's Cancer Centre of Lebanon (UK) Lirnited confident that at this level it would be able to continue the current activities of th¢ charity in the event of a significant drop in fimdraising and unforeseen vents such as the spread of the pandemic, since the board's decision was to postyKTrDe the continuation of building the reserve needed &5 planned in the previous annual reports. and since the board decide to incrwe the re5crves to £48.51K>. As at the year-end, the free reserves were £298.785 (2023.. £729,173) following the net movement in fimds of (£430.388) deficit resulting from the dona(ions and grants made in the year. So far. CCCL (UK) Ltd As planning to 8rant the Children's Cancer Cent¢r of i£banon during the fuwicial year of 2025, a grant totaling around £120,000. Pl forF The charity's plans are io continue the activilies ouilined a•ve in 2025 and in the forthcoming years subject to sa¢i5factory fundraising outsomes. morver, the Ixiard of directors will Continue to seek to elaborate on curTcnt and establish new partnerships with multi-national organization5 to increase thin4tions PAid CCCLUK and executing crowd funding campaigns. Any learninBS from past exrienCe are discussd and &w5scd among the tru81ees at the AGM. io. The organization is a charilable company limited by guarantee, incorporated on 24 Septcmber 2014 and registered as a charity on l June 2015. The company was established and it Is governed by its memorandum and Articles. The charity is run by the volun*¢r board of direclors. ecrui ent of Bo of Direct The director5 of CCCLUK are also the chaTity trustees in orderto lfill pun)oses of the charity law and under the company's Articles. For one to Ix cligible to become a CCCLUK trustee; hej she shall: l. Have experience in the NGOI Charities field for Dot than 3 years 2. Is an active pet3on & ready to give from hisl her own time & money in favor of the cause experience in doing fimdraising events 4. Have 80(M] PR Under the requircments of CCCLUK'S Articles of A&socia¢ion. a]1 directors should have retired in rotation at the fst annual general meding (beld on 21 Febnwy 2017). with one-third of the directors to retire at ¢ach subsequent meeting. Retiring directors may Tlected.
Children's Cancer Centr¢ of Lebanon (UK) Limited About trainin& all the tnLSttts have previous experience in NGO WOTk and thcy have au read the Articles of Association related to CCCLUK. 12. emen Significant ext¢rnal risks to funding have led CCCL UK kn plan and develop a strategic approach that will allow for the diversification of fundraising projects and activities. Internal control risks arc minimized by the implementation of proceduKg for the authorization of all transactions and for project execution. CCCL UK organized a gathering for its previous donors in May 2024 al the Lebanese Embassy in ihe UK with the aim of reminding the communily about the cause and rnising awareness. Some Communities and individuals in the UK also organized small initiatsves within their own ¢ommuni¢ies and at their rcspects've univ¢rsities and schools with the aim ofr8i5ing fimds for CCCL UK'S Mi10n. 13. ion CCCLUK'S Board of dircctors is comprised of at Iwl Iwo diffclors (not subject io aoy maximum). There are currcnily three dirc¢tOT5 who meet frequ¢ndy and arc respo4ible for the Btrd¢¢8ic dirxtion and policy of th¢ Charity. Ai prc5enL thc dircctors have a variety of professional back8roun(L4 relevant to the WO of the ¢harity. 14. Trustees, Reb The tru8tees, who arc also the directors of Children's Cancer Cenire of Lcbanon (UK) Limited for the purpos¢ of company law, are responsible for preparing the Trusie¢s' Report gnd Ihc accowits in accordance with applicable law and regulalions and United Kin8th)m Accouniin8 Sthndards (Unital Kingdom Generally Aepted Accountin8 Practice). Company law requires the tru81tts to prepare accounts for each financial year. Under that law, the truslees have elected to prcpare the financial stafrments in accordance with United Kingdom Genernlly Accq)tcd Accounting Prnctice (United Kingdom Accounting Standards and applicable law). Under company law, the truste¢s must not approve the financial statements unles5 they are satisfied that they give a true and fair view of the stat¢ of affair5 of the cban'ty and the result of the charity for that period.
Children's Cancer Centre of Lebanon (UK) Limited Jn preparing these accoun14 the TTUStees are requiTed to: a) select suitable accounting licieS and then apyly them b) observ¢ the methods and principals in the Charities SORP (FRS102); ) make judgments and c]nl¢S that arc rcasonablc and prudenL and d) prepare the accounts on the going concern b&si5 unle&8 it is inappropriate to presume that the charity will continue in operatiO]L The trustees are responsible for keeping adequate accounting (OrdS thai disclose with reasonable accuracy Bt any time the financial position of the charity and enable them to ensure that the accounts comply with Ihe Companies Act 2006. They are also resp)nsibl¢ for 5afcguarding the assets of the charity and hence for takin8 reasonable SIq for the prevcnlion and detection of fraud and other irregularitie5. This report has been prepared in accordance with the slalemenl of recommcndcd practice, Accountlng, and Reportin8 by Ch8rilics, and in 0[dance with the special provisions of part 15 of the Companies Aci 2006 relating lo small entities. This trw8tee8' report was approved by the boffil on 1QL25and si8ned on its bchalf by: . Hana El Chaar lee
Cbildren's Cancer Centre of Lebanon (UK) Limitrd Independent Examiner's Report to the Trustees of Children's Cancer CeDtre of l*banon (UK) Limited I r¢EKJrt to the charity trJsie¢s on my examination of the pth)unts of the charitsble company for the ye#r ended 31 December 2024. which are s¢t out on pages I l 15. RespopLribilitiu und b15 of report As th¢ cltarity's ttte¥ (and also its direclors for the of company law). you are yeSnSIble for the prcparation of the accounts in 4ccordancc with the requirements of th¢ Companies Act 2[(the 21K16 Act). Having satisfied myself tha¢ the aceounts of th¢ charity are not required to be audited under Part 16 of the 2006 Aci and Are eligible for ind¢peTthn¢ examination. I report in Tespe¢¢ of my examination ofyourch8rity's finfinei41 statemcnl as carried out under %ction 145 of the Charitiu Act 2011 (the 2011 Acl). In ¢4rrying out my cxamin&iion. I h4ve followed the Directions 8iven by the Charity ComMi10n under section 14515Xb) of the 2011 Act. Independent examiner's stolemertt I have completrd my examination. I confirni thit no m4¢¢ers have com¢ to my attention in connection with the examination 8iYin8 me cause to b¢li¢ve thAt in any material TC8PCCi: ac¢ourttin8 reconjs were not kept in r¢spect of the charity as required by section 386 of thc21N)6 Aet. or the financi41 statements do not accord with those records: or the financial stat¢ments do comply with the aceountin8 reqiiirements of aedion 396 of the 2(w)6 Act other than any requirement that the accounts give A Irue and faiV view which is not a m4tter con8idered as part of 4n indepcnd¢nt examination: or th¢ accounts have noi been prepared in accordre with ihe meth(Kls and principles of the St•¢cment of R¢comtnended Practice.. Accountin8 aTKI Reporting by ChaTiiies lapplicable to charitie5 preparing iheir accounts in ccordance with the Financi41 Reporting Sthndard appli¢4ble in th¢ UK and the Republic of Ireland {FRS 102)]. I have no conccrns and have come acro&8 no other m4tlers in ¢onnection with the examination to which attention Should be drnwn in ihis report in order io ¢nable a proper ukntanding of the accounts to be reach¢d. 20 Oct 2025 Siophgn MprBdilh Iocl 20, 2025. 2."5Spml Stephen Meredith FCA, IknA Alliotts LLP, Chartered Accounlants MAnfield House, I, Southamwon SL London WC2R OLR io
Children's Cancer Centre of Lebanon (UK) Limited Statement of Flnancial Aetivities (ltt¢orporatlD& Ineomlng and expendlture aceount) Yearwend 31 December 2024 2024 224 2024 2023 2023 2023 Income and Elldowments From: Donations and legacies Raising Funds 951.438 951.438 75.280 75,280 Other Revenues Totsl In¢ome and Endowmenls 986 88 9116 288 Expendltiire OD: Raising Funds Chatitsble Activilie8 416676 1416676 Total ft8ources expcnthd 416676 416 676 Net Movement In Fund• 430 388 430 388 Fund balances at l January 2024 Fund balances at 31 December 2024 729 173 729 173 677913 677913 298 785 298 785 729 173. 729 173 The Sthtement of Financial Activities includes all gains and losses in the year. All incoming re8our¢¢s and resources expeoses duive from accounting activities. The attached t¢d from part of these fmancial ststements. li
Children's Cancer Centre of Lebanon (UK) Limited Balance Sheet as at 31 December 2024 Current Assets Cash at banks and in hat 302,580 302,580 732 784 732,784 Credltors: amounts falllng due wlthln one year 3.795 Net assets 298,785 729 173 Reserves Restticted Funds General unrestricted funds 298 785 298 785 729 173 729 173 F the finan¢ial year ended 31 Dcccmber 2024. the charitable wmpany was entitled lo exemption from audit und 8ectiiJn 477 of the Companies Act 2(K16 relatin8 to small companies. The mcmb¢rs have not rquirnl the company to obtsiD an a111 in ackn with section 476 of thecompanies Act 2006. The dIre¢tO acknowledge ih¢ir responsibility for the charitsblc company with the requirements of the Act with respect accounting records and for the preparation of accounts. Th¢ accounts have bcctk prcparcd in accordan¢¢ with the provi8iOD5 applicabl¢ to mpanieS subject to thc small ¢ompanies' regimc. Approved for issue by the board of truste¢8 on .a3. OLI.. 2A)As........... arml signa on its behalf by: a El Chaar Tstee The attached notes fonn part of these statements. Company r¢gistration No. 9233775 12
Children's Cancer Centre of Lebanon (UK) Limited Notes to the Financial Statejnents Year lo 31 De¢ember 2024 l. Prlncipal Accountlng Pollcles in ormatsoA Childtcn's Cancer Centre of Lebanon (UK) Limitrd is a private company limilcd by guarantee IOrpOrated in England and Wales. Its register¢d office is 27128 Eastcastle Stre¢ Londoty WIW 8. The fmancial stat¢ments hav¢ bccn prqwd ID accordance with FRS 102 'The Financial Rewting Standard applicable in the UK and Republic of Irelat, ('FRS 102.). 'Accountin8 and Reporting by Charities, the Stsiemenl of Rc¢ommenthd Practice for clwtti¢s amylying IRS 102 (as effective from l January 2019), the Companies Act 2006 and UK Generally Accepled Accounting Practice. The company is a Public Bencfil Entity As (kfined by FRS 102. The financial statanents are preparcd in slcrling, which is the fimclional curT¢ncy of the company. Monelary amounts in these financial slalements are roulld lo the n¢8rcst £. At the time of approving the accounts. the trustc¢s have a reasonable eXtIOn that the charithble company has adequat¢ r¢sourc¢s lo continue in opeIl0nl exi5tcn¢c for the forcseeable futurc. Thus, the tnee$ continue to adopt the going con¢crn basis of accounting in preparing the accounts. Inco Resour All incoming resourtts are Included in the slatement of financial activities when the charity il entitled to the in¢ome. and the amount can bc quantified with Teasonable accuracy. Lknationyarc norn1]y brought into account when received and are Stat gross of any attributable lax recoverable. Government and institutional grants are ac¢ounted foron 4 rcceivable basis. Donations and8r8nts given ftir specific purp)ses are treated as restricted income. Liabililics are recognized as re50urca expthded as 8LN)n &$ th is a legal or constructive obligation conJmittin8 the charity lo the expenditure. All expenditure is w)unt&J for on an accrual basis and has been clwified under headings that aggregate all costs related to the ¢at¢80ry. Expendityre includes all VAT that 1$ not rKovert and it is reported as part of the ex1'tre to which il reIat&s. Governance costs comprise examiner's fec8 aNi cxpensc& Grants made comprise payments made to CCCL Lebanon during the year. 13
Children's Cancer Centre of Lebanon (UK) Limited 2. Charfitable Aethltles 2024 Fvodl. Fun#J. GraDts mAde Governance Co$ts Bank chg Tele hone Bllls ortln Costs 1.409,137 409.137 36,855 865 865 1,468 1,653 490 159 16,676 1.653 490 159 676 DIE 33 44.889 33 On February 9 2024, CCCLUK donated £28.(, on March 7 2024 donated £79.1MK), on June 20 2024 donated £39.300, on O¢tober 9 2024 donated £371.948 and on (kiober 15 2024 donatcd £890.889 10 CCC Lebanon ina forni of an unrestricted 8r8nt.{ In the 2023 year £36.855 was domtrd io CCC Lebanon) None of the trustees has been paid any remuneration or received any other benefits from employmenl with their charity or J related enliiy (2024: £nil). There were no employees in 2024 {2023: none) and no employee benefits in the year {2024: none). Govcrnancc costs includc paymcnts lo the independent examiners of £3.654 (2023.. £3.480) for independent examinali¢)n frcs. 3. Support Colts Exchange Losses Other sundry cost5 Tele hone Bank char Legal and rofes8lon*l 159 159 33 33 490 490 1.744 1,744 1,468 865 1,653 653 1,468 865 3,828 3,828 3.924 3.924 Total 28 39 8.034 14
Children's Cancer Centr¢ of Lebanon (UK) Limited 4. Creditors Credltors Trndc CreditOTS AC(nlS 3,654 S. Funds of the Charlty llan at i ..1-24 . Unrestricted Funds 2024 729.173 9116 288 1416676 298 785 6. Analysls of Net Asvts In FuDdi N¢t Assets 298 785 298 785 7. Related P•rty Tr•nsactlofj• The charitsble company donal to the Children's Can¢cT Center of Lebanon (CCC Lebanon )during the year otEI.409,137 (2023: £36.855). There wrre no other related paty tranw¢ions in thc year. 8. Controlllng Party The Children's caer Cenler of Lebanon is coL8idered the ultimate controlliD8 paty of the charitable cornpany by virtue of the majority of In1¢ in wmmon. The Cbildren's Cancer Cenler of L¢banon i5 a L¢banes¢ Not-for-Profii F]datiOn registered at the Ministy of Interior under the No. 138 AD. with its principal place located at th¢ American University of Beirnt Medical Cenkr {AUBC) Building 56. Clemenc¢au St., Beirut, Lebanon. 15