2024-09-30-accounts

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Beat SCAD Trustees' Annual Report and Account 2024

Contents
Trustees' annual report	2
Report of the Independent Examiner	4
Statement of Financial Activities	5
Balance Sheet	6
Notes to the accounts	7

Beat SCAD

Report of the Trustees for the year ended 30 September 2024

Reference and Administrative details

Registered Charity number: 1164066 Registered Office: 41 Ridd Way Wingerworth CHESTERFIELD S42 6UX

Trustees:

Rebecca Louise Breslin Sarah Coombes Debbie Oliver

Purpose of the charity

BEAT SCAD ACTIVITIES FOCUS ON THREE MISSION AREAS: 1) RAISING AWARENESS OF THE UNCOMMON AND UNDER-DIAGNOSED HEART CONDITION SPONTANEOUS CORONARY ARTERY DISSECTION (SCAD) BY SHARING UP TO DATE INFORMATION; 2) SUPPORTING PEOPLE AFFECTED BY SCAD THROUGH CONFERENCES, ORGANISED WALKS & SOCIAL MEDIA GROUPS; 3) RAISING FUNDS FOR RESEARCH TO UNDERSTAND THE CAUSE AND TO OPTIMIZE TREATMENT AND PROGNOSIS.

Public benefit

The trustees have given due consideration to the Charity Commission's guidance on the public benefit requirement.

Acheivement and Performance

During this financial year, the charity continued to provide information and resources for those affected by SCAD, as well as healthcare professionals, via our website, leaflets, education events, videos and social media; and support those affected by SCAD via email, phone, social media and our Buddy Service.

We completed the process of updating our website, which is an important part of our strategy to raise awareness of SCAD, support patients and fundraise for more research. We continue to work with the web consultant to monitor website performance and analytics as well as updating and improving content.

The trustees are very grateful to all the volunteers and supporters who contributed time and money to support the charity.

Several events were held by the charity and supporters to raise £70,153 (2023: £70,749, adjusted).

FINANCIAL REVIEW

Several events were held by the charity and supporters to raise £70,153 (2023:£70,749, adjusted). The Charity donated £17,478 to the Leicester SCAD Research group in 2024 (2023:£0).

Beat SCAD is committed to supporting research into SCAD and in 2022/2023 we awarded £204,624 for a clinical research fellow appointed for three years who started in February 2024. This year we paid £17,478, with the remainder to be paid in instalments in 2025 and 2026.

It is the policy of the trustees to keep reserves sufficient to cover 6 months of general running costs. The trustees expect the charity to continue as a going concern.

Plans for future periods

The Trustees intend to continue our current strategies of raising awareness and educating healthcare professionals about SCAD; supporting those affected by SCAD and championing the patient voice; and raising funds for research. We also plan to continue to develop policies and processes to support our objectives and comply with legal requirements.

Structure Governance and Management

Best SCAD is a Charitable Incorporated Organisation (Foundation type) governed by a constitution dated 22nd May 2015.

The original trustees are the founders of the charity. Future trustees will be chosen to contribute to skills required by the charity's work.

Signed on behalf of the trustees by

Name: Rebecca Breslin Position: Trustee Chair Date: 23-May-2025

Three Mile Cross Church

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Beat SCAD	Beat SCAD	Beat SCAD	Beat SCAD

30/09/2024

Charity no.:	1164066	Company no.:	08073659

5 to 19

I report to the charity trustees on my examination of the accounts of the charity for the year ended 30th September 2024

Responsibilities and basis As the charity trustees of the Trust you are responsible for the preparation of the of report accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the

2011 Act and in carrying out my examination I have followed all the applicable Directions given by

the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination.

I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Name: Signed: Relevant professional qualification(s) or body (if any): Address:		Date:	24th May 2025

	Rachel Eden

	FCMA (Fellow of the Chartered Institute of Management Accountants)

	1st Floor, Pinnacle Building
	Tudor Road
	RG1 1NH

Beat SCAD	Beat SCAD	Beat SCAD
Annualaccountsfor the period2024
Period start date	01/10/2023	To	Period end date	30/09/2024

Section A Statement of financial activities

Recommended categories by
activity
Incoming resources (Note 3)
Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investments
Separate material item of income
Other
Resources expended (Note 4)
Expenditure on:
Raising funds
Charitable activities
Separate material item of expense
Other
Net gains/(losses) on investments
Extraordinary items
Other gains/(losses)
Reconciliation of funds:
Total
Net movement in funds
Total funds brought forward
Total funds carried forward
Total
Net income/(expenditure) before investment
gains/(losses)
Net income/(expenditure)
Transfers between funds
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use

Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
funds
£
£
£
£
£
F01
F02
F03
F04
F05
64 702
-
-
64 702
60727
5 080
-
-
5 080
9724
-
-
-
-
-
371
-
371
298
-
-
-
-
-
-
-
-
70 153
-
-
70 153
70 749
2 782
-
-
2 782
2 705
-
46169
-
-
46169
14 196
-
-
-
-
-
-
-
-
-
-
48 951
-
-
48 951
11 490
21 201
-
-
21 201
59 259
-
-
-
-
-
21 201
-
-
21 201
59 259
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
31
-
-
31
-
21 233
-
-
21 233
59259
-
194 656
-
-
194 656
135 397
215 888
-
-
215 888
194 656
-
-
-

Section B Balance sheet

Unrestricted funds £	Restricted income funds £	Endowment funds £	Total this year £	Total last year £
-	-	-	-	-

6 768	-	-	6 768	8 611
-	-	-	-	-
-	-	-	-	-
210 628	-	-	210 628	187 083
217 396	-	-	217 396	195 694

1 508	-	-	1 508	1 038

215 888	-	-	215 888	194 656

215 888	-	-	215 888	194 656

-	-	-	-	-

215 888	-	-	215 888	194 656

-			-	-
	-		-	-
215 888		-	215 888	194 656
			-	-
215 888	-	-	215 888	194 656
-				-
Signature				Date of approval
Rebecca Breslin				23-May-25
Name:

CC17a (Excel)

Section C Notes to the accounts

Note 1 Basis of preparation

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME Recognition of income These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and • the monetary value can be measured with sufficient reliability. There has been no offsetting of assets and liabilities, or income and expenses, unless required or Offsetting permitted by the FRS 102 SORP or FRS 102. Grants and donations are only included in the SoFA when the general income Grants and donations recognition criteria are met (5.10 to 5.12 FRS102 SORP).

In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.

The charity has not received government grants in the reporting period

Government grants The charity has not received government grants in the reporting period Gift Aid receivable is included in income when there is a valid declaration from the Tax reclaims on donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift donations and gifts and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Contractual income and This is only included in the SoFA once the charity has provided the related goods or performance related services or met the performance related conditions. grants Donated goods are measured at fair value (the amount for which the asset could be Donated goods exchanged) unless impractical to do so.

The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Donated services and Donated services and facilities are included in the SOFA when received at the value of facilities the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.

Support costs The charity has incurred expenditure on support costs. The value of any voluntary help received is not included in the accounts but is described Volunteer help in the trustees’ annual report. Income from interest, This is included in the accounts when receipt is probable and the amount receivable royalties and dividends can be measured reliably. Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations subscriptions and Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Settlement of insurance Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other claims income in the SoFA. Investment gains and This includes any realised or unrealised gains or losses on the sale of investments and

Investment gains and s c udes a y ea sed o u ea sed ga s o osses o t e sa e o est e ts a d losses any gain or loss resulting from revaluing investments to market value at the end of the year.

2.3 EXPENDITURE	AND LIABILITIES
Liability recognition	Liabilities are recognised where it is more likely than not that there is a legal or
	constructive obligation committing the charity to pay out resources and the amount of
	the obligation can be measured with reasonable certainty.
Governance and support costs	Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
	Support costs include central functions and have been allocated to activity cost
	categories on a basis consistent with the use of resources, eg allocating property costs
	by floor areas, or per capita, staff costs by the time spent and other costs by their
	usage.
Grants with performance conditions	Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.
Grants payable without performance conditions	Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised.
Redundancy cost	The charity made no redundancy payments during the reporting period.
Deferred income	No material item of deferred income has been included in the accounts.
Creditors	The charity has creditors which are measured at settlement amounts less any trade discounts
	A liability is measured on recognition at its historical cost and then subsequently
Provisions for liabilities	measured at the best estimate of the amount required to settle the obligation at the
	reporting date
Basic financial instruments	The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
2.4 ASSETS
Tangible fixed assets for	These are capitalised if they can be used for more than one year, and cost at least
use by charity
	They are valued at cost.
	The depreciation rates and methods used are disclosed in note 9.2.
Intangible fixed assets	The charity has intangible fixed assets, that is, non-monetary assets that do not have
	physical substance but are identifiable and are controlled by the charity through custody
	or legal rights. The amortisation rates and methods used are disclosed in note 9.5
	They are valued at cost.
Heritage assets	The charity has heritage assets, that is, non-monetary assets with historic, artistic,
	scientific, technological, geophysical or environmental qualities that are held and
	maintained principally for their contribution to knowledge and culture. The depreciation
	rates and methods used as disclosed in note 9.6.1.4.
	They are valued at cost.
Investments	Fixed asset investments in quoted shares, traded bonds and similar investments are
	valued at initially at cost and subsequently at fair value (their market value) at the year
	end. The same treatment is applied to unlisted investments unless fair value cannot be
	measured reliably in which case it is measured at cost less impairment.
	Investments held for resale or pending their sale and cash and cash equivalents with a
	maturity date of less than 1 year are treated as current asset investments
Stocks and work in	Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable
progress	value.
	Goods or services provided as part of a charitable activity are measured at net realisable value based
	on the service potential provided by items of stock.
	Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
	Debtors (including trade debtors and loans receivable) are measured on initial recognition at
Debtors	settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they
	are measured at the cash or other consideration expected to be received.
	The charity has has investments which it holds for resale or pending their sale and cash and cash
Current asset	equivalents with a maturity date less than one year. These include cash on deposit and cash
investments	equivalents with a maturity date of less than one year held for investment purposes rather than to meet
	short term cash commitments as they fall due.

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Unrestricted funds Total funds Prior year £ £ Analysis	Unrestricted funds Total funds Prior year £ £ Analysis	Unrestricted funds Total funds Prior year £ £ Analysis	Unrestricted funds Total funds Prior year £ £ Analysis
Donations and gifts	63 928	63 928	57 078
Gift Aid	773	773	3 649
Legacies	-	-	-
General grants provided by government/other charities	-	-	-
Other	-	-
Total	64 702	64 702	60 727

Sales of Product Income	3 505	3 505	2 901
Conference	1 575	1 575	6 823
Total	5 080	5 080	9 724

Interest income	371	371	298
	371	371	298

	70 153	70 153	70 749

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 4 Analysis of expenditure

Analysis Expenditure on raising funds:	Unrestricted funds Restricted income funds Total funds Unrestricted funds Restricted income funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Total funds Unrestricted funds Restricted income funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Total funds Unrestricted funds Restricted income funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Total funds Unrestricted funds Restricted income funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Total funds Unrestricted funds Restricted income funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Total funds Unrestricted funds Restricted income funds Total funds £ £ This year Last year
Shop - printed	727	-	727	305	-	305
~~t~~ ~~i l~~ Stock Shrinkage	1 843	-	1 843	-3 024	-	-3 024
Wellbeing Fund - Expenses	-	-	-	-	14	14
Fundraising Expenses	212	-	212	-		-
Total expenditure on raising funds	2 782	-	2 782	- 2 719	14	- 2 705
Expenditure on charitable activities:
Operation of the charity	15 764	-	15 764	3 479	-	3 479
Photography and video	1 680	-	1 680	230	890	1 120
Web Site Expense	11 248	-	11 248	7 225	2 386	9 611
Donation for Research	17 478		17 478	-	-	-
Total expenditure on charitable activities	46 169	-	46 169	10 933	3 276	14 210
TOTAL EXPENDITURE
	48 951	-	48 951	8 214	3 290	11 504
	0 -

CC17a (Excel)

Section C Notes to the accounts

Note 5 Details of certain items of expenditure

Note 5 Details of certain items of expenditure
Figures do not include VAT Other fees paid to the independent examiner - accounts preparation Fees for examination of the accounts Independent examiner’s fees
	This year £	Last year £
	300	315
	620	547

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 6 Paid employees The charity had no employees

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 7 Stocks

Stock	Stock	Work in progress
For distribution	For resale
£	£	£

8 611		-
-	-	-
-	1 843	-
-	-	-
-	6 768	-

-	6 768	-
	8 611	-

The prior year figure is corrected from the previous year's accounts.

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 8 Creditors and accruals

20.1 Analysis of creditors

Accruals and deferred income Accounts payable Total	Amounts falling due within oneyear	Amounts falling due within oneyear
	This year £	Last year £
	1 104	1 034
	404	-
	1 508	1 034

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 9 Cash at bank and in hand

Note 9 Cash at bank and in hand
Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits	This year £	Last year £
	-	-
	-	-
	210 628	187 083
	-	-
	210 628	187 083

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 10 Charity funds

10.1 Details of material funds held and movements during the CURRENT reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Unrestrictedfunds	U		88 656	70153	-31 442	-	-	127366
Designated Fund - Clinical researcher	U	A fund designated by the charity trustees to fund a clinical research post for 2024- 2026.	106 000	-	- 17 478	-	-	88 522
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			194 656	70 153	- 48 920	-	-	215 888

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 10 Charity funds (cont)

10.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Nationwide Grant	R		890	-	-890	-	-	0
WellbeingProject	R	Restrictedfundfor wellbeing project	2 400	-	- 2 400	-	-	-
			-	-	-	-	-	-
Unrestrictedfunds	U		133 091	71080	-9 515	- 106 000	-	88 656
Designated Fund - Clinical researcher	U	A fund designated by the charity trustees to fund a clinical research post for 2024- 2026.	-	-	-	106 000	-	106 000
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			136 381	71 080	- 12 805	-	-	194 656

984 0

CC17a (Excel)

Section C Notes to the accounts (cont

Note 11 Transactions with trustees and related parties

11.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity

No trustees claimed expenses during the year or the prior year except for reimbursment of expenditure on behalf of the charity.

11.3 Transaction(s) with related parties

There have been no related party transactions in the reporting period

CC17a (Excel)

Beat SCAD Trustees' Annual Report and Account 2024

Contents

Report of the Trustees for the year ended 30 September 2024

Reference and Administrative details

Trustees:

Purpose of the charity

Public benefit

Acheivement and Performance

FINANCIAL REVIEW

Plans for future periods

Structure Governance and Management

Signed on behalf of the trustees by

Three Mile Cross Church

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Independent examiner's statement

Section A Statement of financial activities

Section B Balance sheet

Section C Notes to the accounts

Note 1 Basis of preparation

1.1 Basis of accounting

Section C Notes to the accounts (cont)

Note 4 Analysis of expenditure

Section C Notes to the accounts

Note 5 Details of certain items of expenditure

Section C Notes to the accounts (cont)

Note 7 Stocks

Section C Notes to the accounts (cont)

Note 8 Creditors and accruals

20.1 Analysis of creditors

Section C Notes to the accounts (cont)

Note 9 Cash at bank and in hand

Section C Notes to the accounts (cont)

Note 10 Charity funds

10.1 Details of material funds held and movements during the CURRENT reporting period

10.2 Details of material funds held and movements during the PREVIOUS reporting period

Section C Notes to the accounts (cont

Note 11 Transactions with trustees and related parties

11.1 Trustee remuneration and benefits

This year

11.3 Transaction(s) with related parties