**Cabaret vs Cancer Report and Financial Statements Year ending 31st March 2022**
**Charity registration number: 1167819**
**Margins Accounting Services Ltd 111 Harbour Way Folkestone CT20 1NA**
## Contents
Reference and Administrative Information ...................................................................... 3 Trustees ....................................................................................................................... 3 Registered Address ..................................................................................................... 3 Website ........................................................................................................................ 3 Accountant ................................................................................................................... 3 Chair’s Review ................................................................................................................ 4 Report of the Trustees ..................................................................................................... 5 Structure, Governance and Management .................................................................... 5 Trustees ....................................................................................................................... 5 Decision Making ........................................................................................................... 6 Objectives and Activities .............................................................................................. 6 The purposes of the charity.......................................................................................... 6 Contribution made by volunteers ................................................................................. 6 Special Relationships ................................................................................................... 7 Achievements and Performance ..................................................................................... 7 Special Relationships ...................................................................................................... 7 St Joseph’s Hospice, Hackney (Child Bereavement Team) ......................................... 7 St John’s Hospice, Camden ......................................................................................... 8 Macmillan Cancer Support ........................................................................................... 8 The Loss Foundation ................................................................................................... 8 Cancer Research UK ................................................................................................... 8 Boost ............................................................................................................................ 9 Achievements of the Charity ......................................................................................... 10 In Memory Of ............................................................................................................. 10 Sponsorship ............................................................................................................... 10 Live Events ................................................................................................................ 11 What YOU Did ........................................................................................................... 12 Auctions ..................................................................................................................... 13 Financial Overview ........................................................................................................ 14 Income ....................................................................................................................... 14 Expenditure ................................................................................................................ 14
2
The Future ................................................................................................................. 15 Risk Management ......................................................................................................... 15 Plans for the Future ....................................................................................................... 15 Statement of Trustees’ Responsibilities ........................................................................ 16 **Independent Examiner’s Report** ................................................................................ 17 **Notes to the Financial Statements** ............................................................................. 20 **Notes to the Financial Statements** ............................................................................. 22
## Reference and Administrative Information
## Trustees
Elisabeth Hannah, Chair of Trustees and Founder Mason Ball, Trustee Viphakonh Anita Johnson, Trustee
## Registered Address
624 Rayleigh Road Leigh on Sea SS9 5HU
## Website
www.cabaretvscancer.co.uk
## Accountant
Margins Accounting Services Ltd 111 Harbour Way Folkestone CT20 1NA
3
## Chair’s Review
Welcome friends and supporters to the Cabaret vs Cancer Annual report.
It’s been quite a year. The second year of Covid lock downs, half openings and last-minute cancellations continued to have a real impact on the charity. We saw audience numbers shrink, cash collections at events being banned by the venues and people facing genuine financial hardship.
But we managed to have a good year despite this, we’ve reached our grand fundraising total of £250,000 since we started our fundraising in 2014, and I’m hugely proud of this and the impact we’ve made.
While we continue to support our partner organisations, we’ve been looking for new ways to support those affected by cancer. We started our relationship with The Loss Foundation this year, and we are delighted to be funding the peer-to-peer support line, which gives people a safe space to talk to others who are dealing with cancer loss.
We have made a real difference. Thank you all, and I hope we see each other soon.
## Elisabeth Hannah
Founder and Chair of Board of Trustees
4
## Report of the Trustees
The Trustees present their annual report and financial statements of the charity for the year ended 31st March 2022. The financial statements comply with the charity’s trust deed, the Charities Act 1993 and the Statement of Recommended Practice: Accounting and Reporting by Charities.
## Structure, Governance and Management
Cabaret vs Cancer operates as a Constitution of a Charitable Incorporated Organisation. We have been operating as a registered charity since June 2016.
## Trustees
At any one time there must be a minimum of three charity Trustees. There has been no change in our Board of Trustees and in line with our constitution there is no remuneration paid to Trustees.
If any of the Trustees step down from the Board, a recruitment and selection process for a new Trustee will take place. Future Trustees will be required to serve a 6-month probationary period. This allows the new Trustee and the existing Trustees the opportunity to evaluate their decision. On completion of the probationary period the position will be confirmed for a period of 3 years, which may be renewable, by mutual agreement.
Rose Thorne and Lilly Snatchdragon
5
## Decision Making
The Board of Trustees meet and consult regularly, they hold ultimate responsibility for the Charity. It agrees the strategy and direction of the charity and confirms grant donations and key financial issues. Day to day management and administration of Cabaret vs Cancer is delegated to the Chair of the Board of Trustees, in the role of Chief Executive Officer. The charity has no employees.
## Objectives and Activities
Over the period of these accounts Cabaret vs Cancer awarded grants which met the Charity’s overarching purpose.
## The purposes of the charity
- To advance such charitable purposes (according to the law of England and Wales) as the Trustees see fit from time to time but not limited to the relief of sickness and the preservation and protection of good health by:-
- advancing the research, treatment, care and rehabilitation of persons suffering from cancer; and
- by making grants and awards to cancer charities and children under the age of 16, who have lost parents to cancer.
## Contribution made by volunteers
Our team of nation-wide Ambassadors, Angels and Allies are collecting donations, staging events and supporting the Board of Trustees as we continue to grow the charity. They continue to be key in growing awareness of the charity throughout the industry.
We are delighted to have welcomed three new ambassadors, Jason Ford, Paul L Martin aka Paulus and Alexis Dubus.
Rose and Lilly with volunteers
6
## Special Relationships
During this year, the Trustees have continued to build relationships with key staff at our main beneficiaries. This enables us to see how our grants are spent and to ensure that Cabaret vs Cancer grants are being utilised for the public benefit. We have continued to build a strong relationship with those who receive our grants.
## Achievements and Performance
Cabaret vs Cancer has awarded institutional grants supporting our purpose. Grants are awarded twice a year, in accordance with our governing body, in June and December. The value of grants awarded is agreed upon by the board of Trustees at bi-annual meetings.
“The kindness and generosity of the support that Cabaret vs Cancer receives year-in and year-out is nothing short of phenomenal! Even the smallest of donations can and does help children and their families dealing with the painful spectre of cancer.” Jason Ford, Ambassador
## Special Relationships
During this year, the Trustees have continued to build relationships with key staff at our main beneficiaries. This enables us to see how our grants are spent and to ensure that Cabaret vs Cancer grants are being utilised for the public benefit. We have continued to build a strong relationship with those who receive our grants.
Additionally, we have received a number of charity benefits including - Pro Account membership for Canva, which is used for generating images, posters and social media posts; Pro Account membership of Linktree, which allows us to collect donations via linktree and finally a number of suppliers offered a charitable discount when purchases were made.
We continue to be supported by the Bowie community, taking part in the annual Bowie Beckenham Festival and continuing to be supported by Duffy Images.
## St Joseph’s Hospice, Hackney (Child Bereavement Team)
Grants awarded to St Joseph's are being used to paid for a part time member of staff to further develop and embed the _SNORKY_ elephant boxes not only in the wards but out in the
7
community. This will ensure children who are dealing with a close relative in palliative care have early access to the boxes and the nurses and ward staff know how best to use them.
## St John’s Hospice, Camden
The Stardust Fund in St John’s Hospice continues to support children dealing with the loss of a close relative. This year our grants paid for parties and summer group activities to enable young people to come together and share their own grief.
“When I lost my mum to cancer, 50 years ago there was no real support for families, no one to help my dad and grandparents deal with my brother and I, no one to help us all cope with the effects of her death. I think my mum would be very happy that the money we raise now goes to helping children during the worst times of their lives.” Dave Cross, Ambassador
## Macmillan Cancer Support
Grants awarded to Macmillan on behalf of Cabaret vs Cancer are directed to the grant giving fund of Macmillan. This ensures our grants are used to support those who need financial aid while being treated for cancer. The money is used to provide grants of up to £250 to those who may need additional financial support, whether for heating, travelling to treatments or to buy items to support their recovery.
## The Loss Foundation
This small charity provides support for anyone dealing with the loss of a relative or friend due to cancer. We are delighted that our grant in December 2021 will fund their peer-to-peer support line for the entire year.
## Cancer Research UK
Grants awarded to CRUK are used to fund research into cancer and advance treatments.
8
## Boost
This small company in Cornwall produces modern breast forms for women following a mastectomy. Our grants allow for the operation of a voucher scheme for women who are unable to afford the costs of these breast forms. An intern at Boost designed the packaging alongside our graphics volunteer, and benefactors are encouraged to get in touch via social media.
9
## Achievements of the Charity
## In Memory Of
This year the cabaret community lost two of their own, Andy Louder (cabaret tech at Madame Jojo’s and later The Royal Vauxhall Tavern) and Lynn Ruth Miller, a veteran of the arts. Fundraising events were held in memory of both these wonderful people, and we are hugely grateful to the families and friends who made this happen. We also received an anonymous £10,000 donation from a friend of Lynn Ruth Miller this was a hugely generous donation.
## Sponsorship
This year we held a virtual 5K, raising over £1,200. Established by Superhero in the City, this allowed people to plan and undertake their own 5k, receiving a medal and raising some muchneeded funds.
Additionally, our friend Katherine Pledger underwent a mastectomy and ran a sponsored ‘guess the weight of the boob’ competition, raising a lot of money and lot of smiles in the hospital and among her friends and family at a difficult time.
10
## Live Events
We were able to stage our LIVE Ashes to Ashes event at Wilton’s Music Hall in the summer of 2021, one of the first shows in the venue since reopening after lockdown, we were nervous, audiences were nervous, and compromises were made. But it was an amazing couple of nights and we are grateful to all the team and venue.
Christmas 2021 saw our show at Underbelly cancelled due to Covid outbreaks at the venue. However a replacement event was quickly booked into Bethnal Green Working Men’s Club. Santa made a special appearance and was sure to practise social distancing.
11
## What YOU Did
We are grateful to a number of events produced by our Ambassadors, Angels and Allies for raising money for the charity with raffles, cash collections and door splits.
12
## Auctions
Once again, the charity ran a number of online auctions to help raise vital funds for the work of the charity.
We are grateful for the support of David Lynch, Kim Wilde, Duffy Archives, Brian Herring, Mark Gatiss, Anthony Head and all our creators and makers for their donations, as well as to Dave Cross and Jason Ford who give so much to make these auctions special.
David Bowie Auction ‘22 David Bowie Auction ‘21
Halloween Auction ‘21 Music Auction ‘ 21
Sci Fi Auction ‘21
13
## Financial Overview
## Income
Overall, the income trends remain stable, however there were a few exceptions in 2021/22 worth noting:
- an increase in our donations due to the In memory gifts highlighted above, and associated Gift Aid (October)
- Income from The Vaults for a fundraising event they supported (January)
- Wiltons Music Hall and the Bowie event in south London provided significant income (August)
- Facebook birthday fundraisers continue to bring in significant income
- Online auctions continue to raise significant income
**----- Start of picture text -----**
Income Trends
£25,000
£20,000
£15,000
£10,000
£5,000
£-
APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR
19/20 20/21 21/22
**----- End of picture text -----**
## Expenditure
Administrative cost increases this year can be attributed to the need to buy auction lots and use these for profit to raise income, following a two year lock down makers and creators are not in the position to support us as they once were, however auction bids start and raise more than price paid.
An attempt to raise income with our own Christmas cards failed to reach the level expected, however the David Bowie online shop continues to produce steady profit, but stock was replenished this year.
Postage costs have also increased however the cost of shipping items from the charity online shop and auction wins are charged to the purchaser.
Payment has been made to build our social network reach, and to increase the attention of our auctions, activities and donations.
14
## The Future
As the cost-of-living crisis approaches, we are already expecting the value of donations to decrease. However, the Board of Trustees are looking at how we can best target grants to those most in need.
## Risk Management
The trustees have a risk management strategy that highlights key risks. This strategy indicates the principal risk the charity faces is financial stability due to a decline in donations. The ongoing process of income monitoring and reporting help mitigate the risk. Attention continues to focus on risks arising from health and safety of performers, audiences and our event collections team. Our data policy ensures compliance with GDPR.
Risk assessments were developed in line with Public Health England guidance in relation to Covid 19 in both terms of collections and live performance.
## Plans for the Future
The Trustees’ overarching intention is that Cabaret vs Cancer should continue to provide grants in line with our purpose; supported by our fundraising community and to the benefit of others. ➢ To ensure the health of the charity in a climate of global financial uncertainty;
- ➢ Hold auctions including Music, Twin Peaks, Sci Fi and our Bowie art and collectibles;
- ➢ Continue to explore new revenue streams and income generation ideas;
- ➢ Explore new groups who support those affected by cancer and look to expanding the people
we can help support.
15
## Statement of Trustees’ Responsibilities
The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that period.
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 judgments and estimates that are reasonable and prudent;
- ➢ state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- ➢ prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They 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 declare that they have approved the Trustees’ report above.
Signed on behalf of the charity’s Trustees
|||
|---|---|
|E Hannah|M Ball|
|Elizabeth Hannah|Mason Ball|
|2/9/22|2/9/22|
16
## **Inde endent Examiner’s Re ort p p**
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under Section 144(2) of the Charities Act 2011 and that an Independent Examination is needed. The charity’s gross income exceeded £25,000 and I am qualified to undertake the examination by being a qualified member of the Association of Accounting Technicians
## It’s my responsibility to:
- examine the accounts under Section 145 of the Charities Act 2011
- to follow the procedures laid down in the General Directions given by the Charity Commission under Section 145(5)(b) of the Charities Act 2011
- to state whether particular matters have come to my attention
## **Basis of the independent examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those set out in the statements below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- 1) which gives me reasonable cause to believe that, in any material respect, the requirements
- to keep accounting records in accordance with Section 130 of the Charities Act and;
- ▪ to prepare accounts which accord with the accounting records, comply with the accounting requirements of the Charities Act have not been met; or
- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed:
Date: 3[rd] September 2022
Antoinnette Kudjoe-Flood MAAT Margins Accounting Services Ltd 111 Harbour Way Folkestone CT20 1NA
17
## **Statement of Financial Activities For The Year Ended 31 March 2022**
|**Statement of Financial Activities**|**Statement of Financial Activities**|**Statement of Financial Activities**|**Statement of Financial Activities**|**Statement of Financial Activities**|||
|---|---|---|---|---|---|---|
|**For The Year Ended 31 March 2022**|||||||
|||**Notes**|**Unrestricted**
**funds**|**Restricted**
**income**
**funds**|**Total**
**funds**|**Prior year**
**funds**|
||||||||
||||**£**|**£**|**£**|**£**|
|**Incoming resources**||**2**|**2022**|**2022**|**2022**|**2021**|
|**Income and**
**endowments from:**|||||||
|Donations and
legacies|||83,409|-|83,409|50,687|
|Charitable activities|||6,817|-|6,817|394|
|Investments|||2|-|2|38|
|**_Total_**|||**90,228**|-|**90,228**|**51,119**|
|**Resources expended**||**3**|||||
|**Expenditure on:**|||||||
|Raisingfunds|||1,911|-|1,911|654|
|Charitable activities|||69,670|-|69,670|48,156|
|**_Total_**|||**71,581**|-|**71,581**|**48,810**|
||||||||
|**Net**
**income/(expenditure)**
**before investment**
**gains/(losses)**|||**18,647**|-|**18,647**|**2,309**|
|Net gains/(losses) on
investments|||**-**|**-**|**-**|**-**|
|**Net**
**income/(expenditure)**|||**18,647**|**-**|18,647|**2,309**|
|**Net movement in funds**|||**18,647**|**-**|18,647|**2,309**|
||||||||
|**Reconciliation of**
**funds:**|||||||
|Total funds brought
forward|||19,317|-|19,317|17,009|
|**Total funds carried**
**forward**|||**37,964**|**-**|**37,964**|**19,317**|
18
## **Balance Sheet For the Year Ended 31 March 2022**
|**Balance Sheet**|**Balance Sheet**|**Balance Sheet**|**Balance Sheet**|**Balance Sheet**|**Balance Sheet**|
|---|---|---|---|---|---|
|**For the Year Ended 31 March 2022**||||||
|||||||
|||||||
|||**Notes**|**2022**||**2021**|
||||**£**||**£**|
|**Fixed Assets**||**7**|-||311|
|||||||
|**Current Assets**||||||
|Cash at Bank and in Hand|||38,977||20,003|
|||||||
|||||||
|**Creditors**||||||
|Amounts due in oneyear||**8**|1,013||996|
|||||||
|**Net Current Assets**|||**37,964**||**19,007**|
|||||||
|**Net Assets**|||**37,964**||**19,317**|
|||||||
|**Restricted Funds**||||||
|||||||
|**General Funds**|||**37,964**||**19,317**|
|||||||
|**Total Funds**|||**37,964**||**19,317**|
|||||||
19
## **Notes to the Financial Statements**
## **For the Year Ended 31 March 2022**
## **1 Accounting Policies**
## **a. Basis of preparation**
These accounts have been prepared on a going concern basis 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 charity constitutes a public benefit entity as defined by FRS 102. The financial statements 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 the Charities Act 2011.
## **b. Income**
All income is included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
- Voluntary income and grants receivable, including donations and gifts, are included in full in the Statement of Financial Activities when receivable.
- Investment income is included when receivable.
## **c. Expenditure**
Expenditure is accounted for on an accruals basis. The irrecoverable element of VAT is included with the item of expense to which it relates.
- Costs of generating funds are those costs incurred in attracting voluntary income.
- Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **d. Funds accounting**
Unrestricted general funds are funds which can be used in accordance with the charitable objects at the discretion of the Directors. Restricted funds are funds that can only be used for particular restricted purposes within the objects of the charity. Restriction arises when specified by the donor or when funds are raised for particular restricted purposes.
## **e. Fixed Assets**
Fixed assets are disclosed at cost with items costing (individually or in aggregate for groups of related items), in excess of £300 being capitalised.
Depreciation is calculated to write off the cost of fixed assets on a straight-line basis over the useful economic lives of the assets concerned. Office equipment is depreciated at the rate of 33%.
20
## **Notes to the Financial Statements For the Year Ended 31 March 2022**
## **2 Income**
|**2 Income**|||||||
|---|---|---|---|---|---|---|
||||**Unrestricted**|**Restricted**|**Total**|**Total**|
||||||||
||||**2022**|**2022**|**2022**|**2021**|
||||**£**|**£**|**£**|**£**|
|Donations|||83,409|-|83,409|50,687|
|Other|||6,817|-|68,17|394|
|Interest|||2|-|2|38|
||||**90,228**|**-**|**90,228**|**51,119**|
||||||||
||||||||
||||||||
|**3 Expenditure**|||||||
||||**Unrestricted**|**Restricted**|**Total**|**Total**|
||||**2022**|**2022**|**2022**|**2021**|
||||**£**|**£**|**£**|**£**|
|FundraisingActivities|||1,911|-|1,911|654|
|Administrative Expenses|||8,344|-|8,344|5,150|
|Governance Cost|||760|-|760|756|
|Grants|||60,566|-|60,566|42,250|
||||**71,581**|**-**|**71,581**|**48,810**|
||||||||
||||||||
|**4 Analysis of Governance Costs**||||**2022**||**2021**|
|||||**£**||**£**|
|Accountancyfees||||600||596|
|Independent examination||||160||160|
|||||**760**||**756**|
||||||||
## **5 Trustees Expenses**
The governing documents provide that no remuneration should be paid to the Trustees and none has been paid.
21
## **Notes to the Financial Statements**
## **For the Year Ended 31 March 2022**
|**6 Grant Making**||||**2022**||**2021**|
|---|---|---|---|---|---|---|
|||||**£**||**£**|
|Boost||||6,000||2,000|
|Cancer Research||||11,000||3,000|
|Cancer is a Drag||||-||250|
|CRUK||||-||4,000|
|Isle of Wight Hospice||||525||-|
|Macmillan||||11,000||7,000|
|St Joseph's Hospice||||13,000||13,000|
|St John’s Hospice||||13,000||13,000|
|Sundry||||41||-|
|The Loss Foundation||||6,000||-|
|||||**60,566**||**42,250**|
||||||||
|**7 Depreciation**|||||||
|||||**Office Equipment**||**Total**|
|||||**£**||**£**|
|Cost|||||||
|At 1st April 2021||||932||932|
|Additions||||-||-|
|Depreciation||||932||932|
|Net Book Value||||-|-|-|
||||||||
||||||||
||||||||
|**8 Creditors**|||||||
|||||**2022**||**2021**|
|||||**£**||**£**|
|Trade Creditors||||1,012||996|
|||||**1,012**||**996**|
22