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2022-02-28-accounts

Company registration number: 10001383 Charity registration number: 1171155

Worcestershire Breast Unit Haven

(A company limited by guarantee)

Annual Report and Financial Statements

for the Year Ended 28 February 2022

MG Group (Professional Services) Ltd Chartered Accountants & Registered Auditors 166 College Road Harrow Middlesex HA1 1BH

Worcestershire Breast Unit Haven

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 5
Statement of Trustees' Responsibilities 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 18

Worcestershire Breast Unit Haven

Reference and Administrative Details

Trustees Mrs F E Charny, Company Director Mrs S E Malin, Chartered Accountant Ms D E Oliver, Solicitor Mrs L Preece, Company Director Lord Rockley, Chartered Accountant S Thrush, Surgeon Lady A J Winnington, Special Needs Teacher Principal Office 5 Deansway Worcester Worcestershire WR1 2JG The charity is incorporated in England & Wales. Company Registration Number 10001383 Charity Registration Number 1171155 Solicitors Harrison Clark Rickerbys 5 Deansway WR1 2JG Bankers Handelsbanken Unit 4, The Triangle, Wildwood Drive WR5 2QX Independent Examiner Gavin Fernandes FCA, CTA MG Group (Professional Services) Ltd Chartered Accountants & Registered Auditors 166 College Road Harrow Middlesex HA1 1BH

Page 1

Worcestershire Breast Unit Haven

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 28 February 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Objectives and activities

Objects and aims

Worcestershire Breast Unit Haven (WBUH) started as a new charity on 1st March 2016 and in 2022 is celebrating the 6th anniversary of the opening of the building and commencement of complimentary therapies. WBUH was founded to raise funds for ongoing support of breast cancer patients and their families in Worcestershire. The charity's objects are to provide support in cases of medical, financial, emotional or practical need for:

Objectives, strategies and activities

Significant activities

The year 2021/2022

Traditional fundraising was difficult in the first part of the year due to continued Covid-19 restrictions. The Charity team continued to maintain relationships with supporters and focused on building up our social media presence, raising our profiles across our range of media (facebook, Instagram, twitter, website).

A main focus for the team was to continue to provide as much support as possible to those diagnosed with breast cancer and undergoing treatment. We continued to run an online support group with a daily accessible WhatsApp group, and which, when permitted, met in person at a local outside café. The group continued to increase in number over the year and was up to about 90 by the year end. Expert speakers and clinical support (such as lymphoedema specialists and specialist nurses) were invited as requested in response to patient requests.

We also continued to offer a range of support services online and in person. These included:

Page 2

Worcestershire Breast Unit Haven

Trustees' Report

In addition to this we continued to provide funds for:

WBUH are aiming to restart complimentary therapies as soon as we can and are preparing the ground for this. We are actively seeking fundraising opportunities because we know that the therapies will be very popular and could easily deplete the charity's reserves.

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Use of volunteers

All the Trustees are volunteers and claim no remuneration.

WBUH is fortunate to have a very dedicated group of loyal supporters who give of their time to fundraise for the charity. The strategy is to support others to fund raise for us. Without the many dedicated volunteers, WBUH would not be able to offer services to breast unit patients. During the pandemic, where possible, volunteers have supported in us remotely.

Achievements and performance

Charitable Activities

During the year we raised just over £229,000 which includes £103,710.90 from a long-term supporter who left a donation to the Worcestershire Breast Unit Haven in her will.

In the period we have spent just under £18500 on our charitable purposes which included funding the following items:

We spent circa £35000 on fundraising costs (staff, PR, online donation site fees, flyers etc) and £9800 on general support costs (rent, storage and general office overheads) and governance.

Page 3

Worcestershire Breast Unit Haven

Trustees' Report

New Build Project

We have committed £100,000 to the funding of the new build construction works at the Breast Unit which was completed in February 2022. It includes a multifaceted room which can be used for group activities, support groups, counselling sessions, meetings, events and the other support services we currently offer. It includes much needed storage for the charity and allows us to accommodate the extended support services which have been developed remotely during the pandemic in a separate (but attached) area to the breast unit which is used for clinics during daytime hours of the week and some Saturdays.

The funds for this were still held by the charity at February 2022 and form part of our restricted reserves. The funds are expected to be released to the Worcestershire Acute Hospitals Charity in the next financial year.

We continue to monitor and develop our fundraising strategy.

Fundraising activities

Our aim is to support others to fundraise for us.

During the pandemic, usual fundraising activities were halted so we focussed on building and maintaining relationships to ensure that we were in a strong position once COVID restrictions were lifted.

Towards the second half of the year, Covid-19 restrictions eased, and the team were able to start to focus on fundraising. Some fantastic events took part in the latter half of 2021/early 2022 which included:

Financial review

Policy on reserves

Given the inherent uncertainty in fundraising income and the need to ensure continuity of service, the Trustees have agreed that the charity should aim to retain a reserve of circa £50,000 to cover future overheads and known liabilities. This is considered adequate to enable the charity to meet its commitments and take appropriate action to manage cash flow as necessary depending upon varying fundraising levels. This reserve forms part of the general reserve.

The charity holds the following restricted reserves:

The Trustees have also designated funds to employ a dedicated breast care nurse, funding cost over a 2 year period at a cost in region of £90,000. This post has not yet been filled, due to Covid delays and finding the right individual with the appropriate skills.

Page 4

worC￿t•rnhlTh 8r•a8t Unlt Hav•n Tru•t••s' R•port Prfnclp•l lundlnq sour￿¥ Our pn'ncipol funding ccArn8 from oNwrt8 run by our Si4¥￿rn. tru8t gmts and many donatlon• roLivwJ. Plan• for p•rlod• The charity F4ans to recommence comFliffMtary therapies. organwd aThd run in 4ou#e. We wish to ¢ontinue and eXPar￿ dl the pa￿1 support 8epiic88 that have knryked 60 durlng the pandemk. Th6 g¢Nèming do¢umont of the 1arity is Momrandum and ArfKa08 of A88ociation e8tab118hing the ￿fflpary undor company legktv)n. The G0￿MIng Is dabj 11 FgbNary 2016. By ¢)POfation of Trusloès 8r8 Dir•th urthr th6 Compani8s Act 20C6 and all Directors are TruJtee8 under taritl8J and rwbilrtkrys. as Juth. under both (a)mpBny ar charfty legmlatknn. At the Annual Genwal M•etiTrJ Dawn Olr¥•r and Stethi Thrush ￿11 bo rnurtng by f￿1￿, and WUI be propofjed far roAppokntrrnnt The tharity Iw ¥¢ven TNstees. We emF4uy a fundra48ir4J mAnager, nryw Vnfklng 28 hourn o W88k (Aknxandra c181g￿l and one pwt 120 hwr¥ 8 TAwkl administrator ICLgr8 Stokns) and one port time support 8ervw8 Manager120 hwrs per weeK Jwuie Clementsl. We a160 have a frog￿nce PR 8pedalist (Caroline Leah) works on (wjr soial m￿114 & PR and (￿rpOrate fundrnbing Iworlo'ng on8 fvll day per week). During thi8 pwknd. hknndra C[Wg￿ vas on m4twnty18Avo, retuming to the ¢•rity on 17th J)u¥ry 2tr22. The annu￿ rwrt wa8 apprn￿l ty th• tnthie88 of tho thanty on 9 Novembw 2022 and 8ign•d on Its bohalf by: Mr8FECfiamy-T Pagg 5

Worc••t•rnhlr• 8r•a3t Unlt Havon Stat•m•nt of Tru•t•M' R••pon•lblllti The truste￿ are 8180 th• dlrwlors of Worryt•rnhlrn Bro&¥t Unlt Haven for the purpo8e8 of company lawl we regwnsibb for preparing Ihe trustees, rewrt and the flnancid 8tatemnts In •cc¥>rd8nce with Ihe United lfjngdom Aounting S￿￿rds (Unrtod lanlld￿n Genth Accapbj Ac￿Unting Pracdcel arKI aFvIKxble and regulabong. Company lthv requires the tru￿•￿ to prepkn fina￿1￿1 ¥tatOn￿ts for 00th fin￿rK￿l y••r. Und•r mpany law ￿ trustees mu8t not appfm thg financ￿1 ¥￿ten￿nts unl88s are 8attsfl•d that they gt¥e a true and fair VVaT of Ihe state of affairn of th8 tharrtable crMnp8ny and of its InCOn￿n9 r88ource8 and applUb￿ of {8￿Ur{￿, indudlnB rt¥ Inr4)me 8nd ftxwdituro, for that p￿0d. In pr•paring these flnandd 8lat0mnts, thg truW aro rw4uir•J lo.. loct suitablè a(wunts"ng F￿￿0¥ ap& trwi consi8tenty. t)bserie th¢ methcrfjs and prinath In the Chwities SORP., state whelt￿r applicable UK Att￿￿nIang Standards have baan fvllryA•d, 8uWect to ￿Y matorlal departures dl8do8ed and eainth1 In the finanaal 8tatemnts'. and preparn thg financial $tatem8nts ￿ tho wxng ￿n(￿M l)•s unl￿8 it inapwowats lo pruum8 that the charitable o)mp8ny will conts'nue in busines& The tru8teo¥ regwn8iblg fvr keoplng odoquats a(xounb"ng rKords that aTo 8ufficignt tt) and oxphin the dwrttabie cornpanY$ tr8nsxtlons and wlth r•awnalkn at any Jm• t financial of thg thsritablg company and enable them to ensure that the fingrKaBI statements compty with the Companies Ad 21Kffj. They afè al80 resp(xH'ble for saf•guordlng the 889ets of the carrtable company and hence fDr tslong ro88onable sleps for the preventK>n and detection of fraud and other ￿Ularl￿& pmv•d ty th• trusi¢8J of1￿ dwrfty on 9 Nobymiw 2022 ￿ ￿9n&j on liJ beh•ff by: MrnFEChBmy- Pago 0

Worcestershire Breast Unit Haven Independent Examinerfs Report to the trustees of Worcestershlre Breast Unit Haven I report to the charity Ifustees on my examinat￿n of the accounts of the charty for the year ended 28 February 2022 which are sel out on pages 8 10 18. Rèspective rnsponsibilltles of tntstees and examiner As the charity's trustees of wOr￿terShire Breast Unrt Haven land also ts diredofs for the purposes of company lawl you are respon5ibte for the preparation of the accounts in accordance with the requirefflenls of the Companies Act 20C61'lhe 20CE Act'i Having satisfEd mysew that the accounts of Worcestershire Breast Unit Haven are not required lo be audited under Part 16 of the 20(￿ Act and are eligib￿ for independent examination. I report in ￿speCt of my examination of your charty's accounts as camed out under section 145 of the Charities Act 2011 I'the 2011 Act'l. In carrying out my examirsation I have folkw￿ the Directions given by the Charity ComMiss￿n under section 14515llbl of the 2011 Acl. Independent examinorfs $taternent I have completed my examination. I confirm that no mattws ccwr to my attention in connection with the examingtion giving me cause lo believe". a¢counling records were not kept in ￿pect of Worce5tershYe Bfeasl Unrt Haven as required by section 386 of the 20CE Act.. or 2. the accounts do not accord with those records.. or 3. the accO￿nIS do not comply wrth the a¢¢ounting requirernents of 396 of the 2006 Act other than any requirement th81 the a¢¢ovnls gNe a .tn￿ and tsrr viv wh￿h is not a matter considered as part of an independent examin8tion.' or 4. the accounts have not been prepared in accordance with the methods and principles of the Slalement of Recommended Practice foi xcounting and reporting by charites lapplicable to charities preparing their aceounls in accordance wrth the Financial Reporting Standard applicable in the UK and Republ￿ of IreL8nd IFRS 10211. I have no ¢oncems and have come across no other matters in connection %Mth the examination to which attention should be drawn in thr3 report in order to enab￿ a proper understanding of the aecounts to be reached. Gavin Fem8ndes FCA. CTA MG GTOUP {Professional Services) Ltd Chartered Accountants & Registered Audrtors 166 Colkge Road Harrow Middlesex HA1 18H 9 November 2022 Page 7

Worcestershire Breast Unit Haven

Statement of Financial Activities for the Year Ended 28 February 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Other trading activities
4
Investment income
5
Total income
Expenditure on:
Raising funds
6
Charitable activities
Other expenditure
Total expenditure
Net income/(expenditure)
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
13		 Unrestricted
funds
£
223,620
5,551
126
229,297
(35,737)
(17,988)
(9,559)
(63,284)
166,013
166,013
173,342
339,355		 Restricted
funds
£
-
-
85
85
-
(379)
-
(379)
(294)
(294)
132,295
132,001		 Total
2022
£
223,620
5,551
211
229,382
(35,737)
(18,367)
(9,559)
(63,663)
165,719
165,719
305,637
471,356		 Total
2021
£
178,671
7,683
908
187,262
(44,123)
(12,463)
(9,075)
(65,661)
121,601
121,601
184,036
305,637

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2021 is shown in note 13.

Page 8

Wore8•t•rnhlr• Broa•t Unlt Hav•n (Registratlon numb•r. 10001383) Balanc• Sh••t 4• at 28 F•bruary 2022 2021 Flx•d ••Mts Tangible assets Gurv•nt a•••th 1,347 529 10 11 8,313 483,838 472,151 2,983 303,747 307.328 Cash at bank kn IWKI Cr•dltorn: Amounts hlllng du• ¥Athln on• y••r Not currnnl a•••ts 2.218 305,108 471.358 305,637 Fund• of th• ¢hafKy: 132,(KJ1 132.295 UnT••trl¢l•d Inc¢#n• fund• Unrn¥trthd lund• 339 355 Yot41 fvnd• 13 471.356 For the financial yojr ond¥vJ 28 February 2022 th9 (wity w86 entrfled kn exemptkni fft)m audit under The memb￿$ have not Twuir•J thè chanty to obkn ￿ audii ol ti accoun1• for th• ymf quesllon In occordance wlth sedon 476., And . The dirtrtor5 ther rn9w)slbllrties for the r•wlrements ol the Ad tAlh respect to a¢￿Untrng r8conls and the preparnb.on of aC￿unts. These *mints hwe b•en prerAr8d In wxKd•Ke Iha to conynies •ubiact to thg small componles Tegimp. Tho finar￿al ¥tatoment8 on pAg•s 8 10 18 ty Iho Irust•M, 4uthort••d for i•ouo on 9 November 2022 and 4nod on th•ir b•1￿1 ty Mrs F E Chamy -Tru MryJ S E Matin -Trustee

Worcestershire Breast Unit Haven

Notes to the Financial Statements for the Year Ended 28 February 2022

1 Charity status

The charity is limited by guarantee, incorporated in England & Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

Worcestershire Breast Unit Haven meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Page 10

Worcestershire Breast Unit Haven

Notes to the Financial Statements for the Year Ended 28 February 2022

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Legacy gifts are recognised on a case by case basis following the grant of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity.

Gifts in kind

Gifts in kind are recognised in different ways dependent on how they are used by the charity:

(i) Those donated for resale produce income when they are sold. They are valued at the amount actually realised.

(ii) Those donated for onward transmission to beneficiaries are included in the Statement of Financial Activities as incoming resources and resources expended when they are distributed. They are valued at the amount the charity would have had to pay to acquire them.

(iii) Those donated for use by the charity itself are included when receivable. They are valued at the amount the charity would have had to pay to acquire them.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage

Page 11

Worcestershire Breast Unit Haven

Notes to the Financial Statements for the Year Ended 28 February 2022

Governance costs

These include the costs attributable to the Charity’s compliance with constitutional and statutory requirements, including audit, strategic management and Trustees’ meetings and reimbursed expenses.

Taxation

The charity is considered to 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 taxation 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 Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £250 or more are initially recorded at cost

Depreciation and amortisation

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:

Asset class

Computer equipment

Depreciation method and rate 25% Straight line method

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Page 12

Worcestershire Breast Unit Haven

Notes to the Financial Statements for the Year Ended 28 February 2022

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Financial instruments

Classification

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

3 Income from donations and legacies

Donations and legacies;
Donations from individuals
Legacies
Gifts in kind		 Unrestricted
funds
£
116,909
103,711
3,000
223,620		 Total
2022
£
116,909
103,711
3,000
223,620		 Total
February
2021
£
175,251
-
3,420
178,671

Page 13

Worcestershire Breast Unit Haven

Notes to the Financial Statements for the Year Ended 28 February 2022

4 Income from other trading activities

Other income from other trading activities
5
Investment income
Unrestricted
funds
£
Interest receivable and similar
income;
Interest receivable on bank
deposits
126
6
Raising funds
Raising donations and legacies
Staff costs
Cost of seeking donations
Publicity and marketing
Fundraising activity costs
Purchases
Wages and salaries - support
Decrease in stock
7
Net incoming/outgoing resources
Net incoming resources for the year include:
Independent examiner fees
Depreciation of fixed assets		 Unrestricted
funds
£
5,551
5,551
Restricted
funds
£
85		 Total
2022
£
5,551
5,551
Total
2022
£
211
February
2022
£
4,705
2,390
14,683
3,799
1,345
8,219
596
35,737
2022
£
1,470
663		 Total
February
2021
£
7,683
7,683
Total
2021
£
908
February
2021
£
18,401
1,086
14,350
20
1,498
8,769
-
44,124
2021
£
1,670
799

Page 14

Worcestershire Breast Unit Haven

Notes to the Financial Statements for the Year Ended 28 February 2022

8 Taxation

The charity is a registered charity and is therefore exempt from taxation.

9 Tangible fixed assets

Cost
At 1 March 2021
Additions
Disposals
At 28 February 2022
Depreciation
At 1 March 2021
Charge for the year
Eliminated on disposals
At 28 February 2022
Net book value
At 28 February 2022
At 28 February 2021
10 Stock
Stocks
11 Debtors
Other debtors
12 Creditors: amounts falling due within one year
Trade creditors
Other creditors		 Furniture
and
equipment
£
3,645
1,596
(808)
4,433
3,116
663
(693)
3,086
1,347
529
2022
£
-
2022
£
8,313
2022
£
1,937
205
2,142		 Furniture
and
equipment
£
3,645
1,596
(808)
4,433
3,116
663
(693)
3,086
1,347
529
2022
£
-
2022
£
8,313
2022
£
1,937
205
2,142		 Total
£
3,645
1,596
(808)
4,433
3,116
663
(693)
3,086
1,347
529
2021
£
596
3,086
1,347
529
2022
£
-
2022
£
8,313
2022
£
1,937
205
2,142
2021
£
2,983
2021
£
2,050
168
2,218

Page 15

Worcestershire Breast Unit Haven

Notes to the Financial Statements for the Year Ended 28 February 2022

13 Funds

Unrestricted funds
General
General
Designated
Reserve Breast Care Nurse
Total Unrestricted funds
Restricted funds
New Build Fund
Garden Fund
Total restricted funds
Total funds
Unrestricted funds
General
General
Restricted funds
New Build Fund
Garden Fund
Total restricted funds
Total funds		 Balance at
1 March
2021
£
Incoming
resources
£
Resources
expended
£
Transfers
£
Balance at
28
February
2022
£
173,342
226,475
(60,462)
(90,000)
249,355
-
-
-
90,000
90,000
173,342
226,475
(60,462)
-
339,355
128,160
81
-
-
128,241
4,135
4
(379)
-
3,760
132,295
85
(379)
-
132,001
305,637
226,560
(60,841)
-
471,356
Balance at 1
March 2020
£
Incoming
resources
£
Resources
expended
£
Balance at
28 February
2021
£
82,133
155,892
(64,683)
173,342
4,119
16
-
4,135
97,784
30,376
-
128,160
101,903
30,392
-
132,295
184,036
186,284
(64,683)
305,637		 Balance at
1 March
2021
£
Incoming
resources
£
Resources
expended
£
Transfers
£
Balance at
28
February
2022
£
173,342
226,475
(60,462)
(90,000)
249,355
-
-
-
90,000
90,000
173,342
226,475
(60,462)
-
339,355
128,160
81
-
-
128,241
4,135
4
(379)
-
3,760
132,295
85
(379)
-
132,001
305,637
226,560
(60,841)
-
471,356
Balance at 1
March 2020
£
Incoming
resources
£
Resources
expended
£
Balance at
28 February
2021
£
82,133
155,892
(64,683)
173,342
4,119
16
-
4,135
97,784
30,376
-
128,160
101,903
30,392
-
132,295
184,036
186,284
(64,683)
305,637		 Balance at
28
February
2022
£
249,355
90,000
339,355
128,241
3,760
132,001
471,356
132,295
305,637

Page 16

Worcestershire Breast Unit Haven

Notes to the Financial Statements for the Year Ended 28 February 2022

14 Analysis of net assets between funds

14 Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
£
1,347
340,150
(2,142)
339,355
Unrestricted
funds
£
529
175,031
(2,218)
173,342		 Restricted
funds
£
-
132,001
-
132,001
Restricted
funds
£
-
132,295
-
132,295		 Total
February
2022
£
1,347
472,151
(2,142)
471,356
Total
February
2021
£
529
307,326
(2,218)
305,637

Page 17

Worcestershire Breast Unit Haven

Notes to the Financial Statements for the Year Ended 28 February 2022

15 Analysis of net funds

15 Analysis of net funds
Cash at bank and in hand
Net debt
Cash at bank and in hand
Net debt		 At 1 March
2021
£
303,747
303,747
At 1 March
2020
£
197,331
197,331		 Cash flow
£
At 28 February
2022
£
160,091
463,838
160,091
463,838
Cash flow
£
At 28 February
2021
£
106,416
303,747
106,416
303,747
303,747

16 Related party transactions

During the year, the charity made the following related party transactions:

Payment of £575 was made to Eagle HR, a company controlled by Harrison Clark Rickerbys, in which trustees Mrs D E Oliver is a director and shareholder, in respect of HR Support

All payments were at market value and authorised by a full trustees meeting. At the balance sheet date the amount due to/from was £Nil (2021 - £Nil).

Page 18