Company registration Dumbet., 10001383 Ghanty reg15tfaion numbe"r' 117115 Worcestershire Breast Unit Haven (A cthmpany Ilmlted by 9uarante¢} Arffiual Report and Financial Statements futh• Yar Ende(129 February 2024 MG Group IProts5sion81 Services) Limiled Chartered Accountants 166 College Road Haryow Middle5ex HA1 IBH 08K28$ 2611112024 C(IIIPANIES HOUSE A13
Worcestershire Breasf Un6tHaven Contents .Reieren¢e.and Administr•iive Oeiai18 TT.u¥iee$' Report state.ment of Tstee$, Respon¥ibililie¥ Indppendent"Exaiiilr5 Repon 91010 'Ststement ol Financial Activilies 11 Balance Sh 121013 Nol8s to the F*iartcial Statements 14to23
Worcestershlre Breast Unlt Haven Reference and Administrative Detail$ Tru*ty•s rs F E Chamy, CO0ftY Director Mrs S E Mglin. tharteied ACuntant Ms O E Olir, Èolicitor Mrs L Pr¢ece, Comparty Clir9cr. Lord Rockley. Chartered Ae£ountsnl (resigned 15 November 20231 S Thnjsh. Surwn Lady A J W'hniiVJton, Spe¢i•l NeedsTt¥¢her N J O'H•ra, Lead Ba91 eare Nurse (aPpoted 30 No¥ember 20231 Princlpal Offiee WorcestershSrè Bréast Unit hartes Ha5b"ngs Way Worcestsr WRS IDD The charity.ls ineorporated In England & W¥les. com.pany Re9lstration Number 10001383 Charity Re9L$tration Numbe 1171155 Soli¢lttSrs Harrison Clark Rickerbys S Deans.way WR12JG $ank•rs Handetsbanken Suit? 5, Brook Covrt. Whrtlington Hall. Whittington RDad WR5 2RX Independent Examlner Gavin Fethah¢e$ FfA..¢fA MG Group (Professional Services) Ltd hartered Accounfants & Re9iStered Auditors 166 Colleg¢ Road Harrow Mi0(Jlesèx HA1 1 B14 P#9e 1
Worcestershlre Breast Unlt Haven Truslees, Report The Irusteeg. who are directors lar the pu99e ol ¢ompany law, pres¢nt thetr POrt with the flnancial ststenlents of Ihe Charity for ihe year ended 20 Febrary 2024. The trusttrs have adopted Ihe provisiorks ol Aeusunling and Reportinq by Charities". Staternenl of Recommended Practice app1Kab to charities eparing l'r aceounls in aGcord8nce Mlh the Finawal RepOn9 St4rd applicat4e in the UK and R•publie of Ir•land IFRS 1021 {effèctive 1 January 20191. Objectives and 4etivltlo$ ObJ¢cts Ind alms Worc?51ershire Br.east UrHt Haven IWBUHI started ès a nev4 d)Èrfty cfi 1st March 2016. WBUH was founded to raise fuTrYs for ongoing support of brea$t.cancer patients and tleir lamilies In W0e$lerShir. The Charitfs obi¢dtves afe io provlde support in ¢8$¢5 of Medtsl, finaneial, emotitsnal or prical need . Anyone iesident in Worcestershire or undw Ihe care of Worcesternhlre Hospltals NHS TNSI NHS who are sufltrring frorn QT al risk of $uffeTing from breasl cancer • TheiT families and dependents • Tts support $cienlifi¢ research inlo the Cauyes of bre151 cancer •nd pubsh Trsults thot are useful .' To othe$Se relleve si¢ness by prevenbon or treatment . To prornole educalion of the public in relatlDn lo prevention and Ireatmenl. Objoctlves. $tfalèyles aml apllvllles Sigrtlfi¢ant actlvities Thè year 2023QQ24 Thè team Continues Io CDntntrated on buHdiThJ and develop the level of support %thl¢h the ¢harity offers to those goin9 through trebirnent for ba51 C)rer. A¢èÈs ol fo¢us have irued.. 8ulldiDg on our complementary therapy offerin9 to ensur¢ s¢thce$ are loul to p#tienls and therapists •re based acro95 Ihe county. The ¢omplementary therapies have proven ernotion>l ahd physical benefi1$. Such therap¢es inducle tymphatic massage, acupunc1ure, gcat 115sue m$ssagè. and 1780t0Y to name a fèw.Thase are not lunded by Ihe NHS and Gan be expensive for paty'ents. Expanding our range ol support Service activilie$ to include offenng a Hydmtherapy se551ons to patièrtts 1who.have UtergOne radiotherapy as part of their tréatrngnt. Sour¢ing, fftating artd fttndin9 Chemotherapy Pali•nt Care Pack5. for we continue to receive very positive feedback. Ful1ng New Patient Packs for those newty dia9nosed Support pack$ fof thildren Building strong relationships with Ihe olher breast cencer $upporl group5 Vthin the county and the nevty created Evesham18oobagel Support Group Page 2
Worcestershire Breast Unit Haven Tru8lees' Report In addition to Ihis we oonlinuéd to prtsvidè funds for.. • Monlhly Support Group (Indudiag Tefreshments to ensure acc8ssibdity lor 8111 Providing a Metastatic Breast Care.nuf5e . M8Stectomy bras Nipple tattooing * Wigs lo those unable lo afford them . Trolrilng for NHS $tsff that ¢s dotmed #mprylant but is not fundedby thè NHS • Regular 9roup support sessions There continues to be a 51rong fows on engaging with local busine$ses by oflering 8rea5t HeallP+ talk$ wilh 3 member ot the Brea$t Cltni¢al Team. These 18lks have been very popular with businesse$, and tn return Ihey have held fundraisin9 events supporting charity during Breast Cancer Awareness Month. This initiative has led tg Stfonger corpor8te lationShIpS and further awarpness of our chafily as the local breast cancel chaiity fol the county.. 'The team have also taken on the org.anis•lioft and delvery of a number of sm¥llér lundraising •¢tivitie5 includin9 2 x Bfunch evenl8. 1 x Wild Swim evenl and the eharhty's ae¢ond ball. The 'Perfe¢tly Phk Bau, 2023 launched 8reast Can¢er.Awgrèrtess IAonth tor the ¢harity ènd raised £32.50Q. Th¢ leam wort'ed alongside Ihg Radiography team to organise and delive¥ a succe$sfiJl event eèlebrate th? fo.mial opening of the Wye Suite. GB paralympic rower and breast cancer survivor. Erin Kennedy MBE, was invit¢d as ¥ VIP guest lo perform the official opening. which was wel aiténded by $laff from across Ihe breast unit, Trust*es and members Iroin the Trust. The evenl was pubh'cis¢d in the modi¥, ond was folloiyed by'An Evening wlh.Erin' held at King's School Boat Htiuse. Publle benofit The frustees hove hod regard 10 the cty Commissbon's guidance public benefit in managing the octivsties of the charity. Volunteers All the Trustees are V0tterS and d•im no remuneration. wauH is fortunate lo have a very dedicated group of ltyal supporters who gfve of their time lo raise'fvnds for thè charity. The $trate9y IS to support other¥ to fund raise fof us. Wrthout the many dedicated ¥olunt•ets,. WBUH would not be able to offèr the eadth of support to our b¢nefI¢iari. Pa9e 3
Worcestershlre Breast Unlt Haven Trustegs, Report Achlevèments and p•rformaneo Charit&ble Activltl¢$ During ihe year we raised ju¥t ov4r £211,OCKJ. In tho period w havè swnt ju51 ov¢r £153,000 on vtsr tharitab PUTpo$e$ iluded funding lh• 101bw9 btems: . £36.700 towards a dedicated Met8Stab"c Breast Care NurB• • £36,500 lof which.£20k was kindly lunded by The Kildare Trusti to produce 3 x educaticmal films for Ihe benefil of Wtsr¢e¥tershire patient¥ £57.S54 in giwng èupport lor patKgnts whlch Induded provi#ion ol ¢omplementary therapw. rUftn9 support woup meetings. pilates, rnindlulness, Nordic walking and gym rehabilrtation etc £5.900 funding chemotherapy care support packages and patient"Pgcks and also funoing Childn,8 neer care kits to support thihlren ofthose diagnosed wilh breast ¢an¢er 1 £3.900 towards educational needs includin9 SUPAOt1in9 breast Ca nurse training £5,200 funding mastectomy bras . E1.500 funding Trew Hydrother•py'sessk)nB . £1.500 funding a laxi Servi for IhosÈ who are in de'sperale need $nd cannot get to an #ppointment via public or hosphal transport . £2.600 lor new mural$ 4nd for music ticence¥ to ¢reale unh ambien¢e The Trustees ha al$0 designated funds to employ a dedicat¢d breasi tale nur$$. with 8 lundin9 Cost over a 2-ye?r perioL1 in Ihe w"OD 01 £90,OUO. This post wa3 filled in Iljarch 2023. We spenl Cl £105,000 on Jndraisin9 Costs. This includes St5 01 running evenls such as Ihe ball and wad swim ev•nls a5 w•ll as eosts for $talf, recruitmenl, PR, markeb'ng. online donation $ite feès. flyers, PO 80% el¢. 14gw bulld project The new build project commenced in February 2W20, lunded by ? Trust Fund donation to WBUfrI and completed in February 2622. The Charity weo able to start using the building fcom March 2022. It includes a mullilaceted room which Can bè used for gyoup aclivities, support groups, counsellin0 sessions, mèetings. events and the other support services we currently offer. It includes much-needed slorage for thè thartty and allows us to aecommodate the tende¢l $pport seft4l¢es wlich havè bepn developed MotelY durinq the parmic In a separ?1¢ Ibyt alla¢hedl area to Ihe b3$1 unil 1¢h is Used for rllnics during daytime hours of the week and 50nE Saturdays. £100,000 funds afe held by WBUH at 28th February for payment to the Worcesier$hire Aeute Ho81a1$ Ch?rity for Ilie buildtng work5. These form part ol our reslrLted reSee$. We ctsn'nu? lo monllor and develop our fundraising strategy. Po9e 4
Worcostershlre Breast Unit Haven Trustees. Report Fundrdislng a¢llvltl¢g Our aim 1$ primarity to support others to fundraise fo'r us. however in the years posl-covid we have found organising a few key evtnls over Ihe course of the fundr¥islng year ourselves has" helped to boost our bjndiaising opportuniti.es swnificantly. Some of the key events we cr9ani$'ed ¢re¢tty included: • WBUH P6rfectty Pink Batt which rd5sed £32,500 • W8UH Wild Swim 18run¢h 1x31 Which raisediusi under £3,500 • WBUH Chrislmas Carol Concert raising £1,000 • WBUH Skydive Challenge raising ju31 over £26.500 Some lantastic events were organlsed by supporters during the yeaf which Included.. . Droitsyieh So¢r AKI faising just over £S,000 Annual Pink O¢tobtrr rai$tng ju¥1 over £9.000 • Sri L•nka Bike RKle Challenge raising jusl over £3,000 The above e¥•nts are In addition to the host of othèr evènts run Ihroughput the yèar ty ouf supporters. We also rèceived £7,500 from the Rockley Charitable Trlrst in the year. A donatiDn wa5 reiVed from the Kildare Trust of £20,000 lowarrls funding the 3 x educational films for Ihe benefit of Wor¢e$lerghire patients. Finan¢i•l revlew Prlnclpal fundlng sour9 OUT principal fundin9 come5 Irom events run by WBUH as well as those run by our SLPPOrters. logelher th trust grdnts and the many dtsn•iton$ received. Polley on res•Ms Given thè inherent uncertainty in fundraisin9 income and the need to ensure coTrlmLNty ol $eNice. Ihe Trustees have a9d Ihat the charty shoLtld aiiii to retain a reseNe of 'cirea £60.000 to cover future overheads and known lia[11es. This is consideretl adequate to enable the eharity to meet its commilments an4 take appropriate #ction to manage 5h ftow a$ necessary depenthng upon varying fundraising levels. This re5eTve form$ part of the general SerVe. The charity holds Ihe following reslii¢l¢d r¢serveB." . Gaen fund £'2,221. These funds have been donated for the de519n and m¥inlenar*e of Ihe garden. New build fund.£117.814. These funds have been donated lor the new build project. Page S
Worcester8hlre Breast Unlt Haven Tru6tees' Report Plang lor fvjturn p•rlods Alm$ andkey obJe¢tlves Igr futu pérjods The WBUH Charty plans lo conlinue to develop the range of Support SeThices offered la Ihose going through Ireètment, in parti¢ular ai thè location ol sèrvice5 ollered and the limin9 of thesè lo ensLtr8 we are ?¥ •cFe$sible as possibb. e etsntinue to rai$e th profileof the ¢harity as worStershIre 8 1g¢al brea¥t cancer eharity aftd to cntinue to organise and run a number ol different fvndratsing activities each year which set U5 apart Irom tsther ¢haribs. Structure, govtmance and managem•nt Go¥emlftg document The govemlng document of the charity is the Memornndum and Artlcles of Assotiation e8iablbJhing the company undtr eompany legislation. The Govemln9 Document is laied 11 February 2016. By operation of law. all Tnjstees are DireJors under the ¢ompanie¥ A¢t 2006 and ?11 Oir8ctors are Trustees under charrties legisjatjon an(1 have spOnSIbl11t1e$. as sh. under both company and chafity le9iStatioTh. Réernitment andappointmont oftruslees Al the Annual General Meeting. Lady Vvinnington and Susan Malln will be rellring ty rofats"on. anLI wll be proposed for reapposnlmÈnl. NIla O Hara is retiriny and being proposed for 1è0Pf4)iAtm¢nt hoving been appointed since the last Annual Genèral Itheen9. Penelope Ha999tt is being proposed lor appolnbnent as a new Trusiee. Or9ani$ational Struclur& The ¢harty has seven Trustees. We employ a eharity direcio¥ 28-hours a week (Alexandra Craigiel and one part-time admin%strator (20 hours per week. cla Stokes) and one part-time support $2rviees manager120 hours per week, Jacquie Ctementsl. We also have a trtelance PR specialist (Caroline Leah) vtho works on eur social media & PR and corporate fundraising (workin9 fvll days per week). During the Svmmer of 2023 we re¢ruiled a Support SeThic*s Exeeutive who joined us on a full lime basis (Corinna Parsons, 37.5 hours per weèkl sn September, Thi¥ fole has allowed us to develop our support $erv¢ces offering to patients. ACKNOWLEDGEMENTS We would like to ad(nt)wledge thè efforts of all our supporteis. and our volunteers. Each and every donaiion and every event run by them is appr¥ciatéd. P8ge 6
w0eSter51TIre Breast Unlt Haven Trustees. Report The artnu?I f8POrt wa& approv¢d by the trustees of the charity on signed. on ils behalf Mts F E C'hgrny- Triiilee Page 7
Worcèstèrshire Breast Unlt Havfrn Statement of Trustetrs, Rg$ponsibilltles Thu twustte5 Iwbo are akn the direetors of WoTcèslrshire 8r•asl Unil Haven for the purpose5 01 ComnY lawl are rewonsible for preparing the Irustee5' reptjrl and the fbnancial statements in accordance with the United Kingdorn Accounting Standard5 (Uniled Kingdom Generally A¢pIed A¢coyniin9 Practice) and appticable law and regulalions. Company f8quires the trustees Its prepare finahcial $tatments tor each finènoal year. Under etsmpany law the tru5tee5 must not apprDv& the- financial siatemefit$ unless they are satisfied that Ihey give a Irue and fair view of Ihe state of affair5 01 the Fharitable cornpary and ol its incoming resources and application ol rewurces. indu(Sing ils income and expendllure, for thai pe. In preparing these financial statements, the Iru$lees Bre requireol SeCt suiiablè accountin9 pole8 awy th¢m consistently", obseThe the methods and principles in Ihe Chgrilies SORP.. mak8 iudgement5 and eslimales thèt arg reasgn3bl• and prudenl.. Slate whelhei applicab¢e UK A¢counlin9 Sl•ndards have bèen lollowed, subject lo any materia departures digclosed and expla.lned in Ihe financial slalemoTrts.' and piepare the financial statements Dn the goi concem b¥su8 unless it Is happropriate to pSuMe that the charitable cornpany will ¢onlinue in busines6. The Irusiees are ¢espon5ible for keeplng adequate accounting record8 that are sufficlent to show and explain lh$ ch3riiabl8 tompany'5 Iransaclions and disclo$R with reasonable accuraEy at any lirne the financial posilKJn ol the ch8rilable £othPally apd enable ltyem lo ensu that the lin8n¢i81 ststemenls comply with the Companie5 Aet 2006. Ttw a also responsible for safeguarding the asset$ of th? charitable company and hence for taking reasonable steps for the pievenlion antj ¢eieclion of Tr8u¢ an¢J Olher irregularitEs. Approv¢d by the tru¥tee¥ ofthe charity on signBd on its behall by.. Mrs F E Charny- Trustee Pagg
Worcastershire Breast Unit Haven Independent Examinees Report to the trustses of Worcestershire Breast Unit Havon I report to the charity liustee$ on my examination of the aecounts of ihe charity fof the year ended 29 February 2Q24 whl¢h are set out on pages 11 to 23. Respective responslbllltl•s of trustsos and examlnor As the charity's trustees of Worcestershire Bre8St Untt Haven land also its direclors for the purposes of ctsmp.any lèw) you are responsiblè for thp wep?T?tion of Ihe au1$ in acrdanCe with Ihe requtrements ofthe Companies Act 20061.the 2006 Act'l. Ha¥in9 satlsfied myself ihat th 3¢¢ounls of Worcestershire Breast Unil Haven are not Uired to be audited under Part 16 of th¢ 2006 Act anrl are eligible for independent examination, I report in respect of rriy examinalion of your charrty's a¢eounts as carried oul under secllon 145 ol the Charities Act 20111'th 2011 A¢i'). In carrying out my examination I have foll¢iwèd Ihe Directions givèn.by the Charity Commission ter s•etitsn 1451Sllbl ol the 2011 Acl. Ind¢pgndent examlnefs ststsment I have completed my examination. l eonfim thal no matters have come tc my ottenlion in conne¢tion wilh the examination giving thè cause to believè.. 1. aeeounting records were not kepl in rèspect ot Worcestershir¢ 8¥81 H•ven a& reqtlie(I by section 386 of the 2006 Act,. or 2. the accounts do hot accoid with tho>e records.. Of 3. the accounts do {l eompty with the accounting fequiremenls of seeliori 396 of the 2006 Ad other than any requlremerit that the accounts 9iv 8 'true an(1 lair viev/ which 15 not a Matter eonyidered as part of an indeppndent examination.. or 4. the aecounts have not been prepared in aOrdance with the rnethods and prtrnciples of the statem2nt of Recommended Practice lor aoun1•n9 and reporting by ¢haritie5 lapplicable to charities preparing their a¢wunts in accor(lance with Ihe Financial Reporting Slondarnl applicable in th8 UK and Republic of Ireland IFRS 1021]. I have no coneèrns and have come across no othef matte¥s in conneclK>n with Ihe examination to whith. atteDtion should be drawn in thi3 report in order to enable a proper understsnding ol the accounts to be rèached. Gavin Fernandes FCA, CTA MG Group (Professional seices) Ltd Chartered Accouni4nts 186 Collegts Road Harrow Middlesex HA1 18H Page 9
Worcestershire Breast Unit Haven Independent Examlnerfs Report to the triistees of Worcestershlre Breast Unit Haveh Qatp.. Page 10
Worcostershire Breast Unit Haven Statement of Financial Activities for the Year Ended 29 February 2024 Ilncluding Incomè and Expendlture Aceounl and Ststement of Total Re¢ognised Gains and Losses) Unrestrlcted funds R•stricted funds Totsl 2024 Total 2023 Note In¢om¢ and Endo4Yments trom." Donations and legacies othèr trading È¢li¥itiès Investment incorne 207.437 3.955 207,437 3,974 708 150.638 2.,745 242 19 59 Total inepme .212,041 78 212,119 153.625 Expendltur• on: Raising lund$ Charitable activities Other expendrtLsre Tolal expenditure 1113.360) (151.728) 9.956 (113,3601 (153.70SI 9.956 185,040) 44,321) (9,339 11,977} (275.044) 277,021 138.700 Net l•xpenditurèllineom• 63.0031 1.899 164.9021 14.925 Nel movement in lunds 163.OOYI 11,8991 164,9021 14,925 Reconcillatlon of funds Toial fuTh¢Js brought fowaf Total lund$ carrtd loard 364.347 121.934 486,281 471.356 14 301.344 120,035 421,379 486.281 All of Ihe charivs aclNibes derive from continuin9 oper•lions during the abovè twu period$. The fut)ds breakdown for 2023 is showffi in note 14. P•3e11
w0eSterShIre Breast Unlt Haven (Registration number: 10001383> Balance Sheot as at 29 Fobruary 2024 2024 2023 Note Flx•d.a$sets Tangible assets Curr•nt •¥sets .Sto¢ks Debt¢)rs Cash at bank and in hand io 1.453 1.723 3.688 1.310 419.45.1 12 4.409 482,800 4872Q9 424.449 Crndittsi¥: Amounts falllno duè wlthin OA• y•Ar 13 14.523 12.651 Not cyrr•nt ¥ss*ts 419.926 4&4,558 Net as59ts 421,379 486,281 Fuftds ol th• charlty.. R¢$tricted fvnds 120,035 121,934 Unrestrfcted InGème funds UnstrICted fijnds 301,344 3F4.347 Totsl funds 14 421.379 486,281 For the finar>ckg1 ypar ¢nding 29 February 2024 the charity wa5 ent6tied lo exempi¢on from audit undor section 477 of Ihe Companies Act 2006 relaling to sm811.eornpanies. Directoi$' respon$ititlities= The members have hol req¢Jired the Gharity to obtain èn audit ol. aeLounls tor the year in question accordance with sectign 476'..and The directors acknowledge their responsiblsti'es for complying Wlth the rèquirements ol the Act with spect to acwunting reeords and the p¥eparntion ol accounts. These accounts have teen prepared in aceL)rdance with the provision$ appltth fo Companies subi'ect to the small MpanIeS giMe. Page 12
Worcestershire Breast Unll Haven (Registration number: 10001383) Bg.lan¢e Sheet as at 29 FebTuary 2024. Tlle TinaDcial statements on pageB 11 10 23 werft approved by Ibe trvstees, and authorised.for issue tsn 2¥14P_4t.A¥. and si9ned on their behall by.. Mrs F E Charriy-Trustee Mrs S E Maliri-TFusiee .Page ?3
Worcestershire Brea$t Unit Hav•n Notss to thè Financlal Statemènts IOT Iho Year Ended 29 February 2024 1 Charlty status The chanty is limiled by share ¢apO1, incorporale¢J In England 8 Wales. 2 A¢counting polici95 Summary of slgnlficant a¢¢oLmtlnq policles and key •¢countlng estlmales The prirs¢ipal 8ccountiNJ policies app(ied In the PParation DI Ihese financial stslemenls are Set out below. These policies h8ve been consisleTrlly to all the yeèrs pi05ented, unless Lltherwise stated. Stat¢meNI of ¢omplian¢e The fina#[ ststemenis have be&n wepareo in aC¢Drdan¢e with A¢cwnting and Reporn9 by Charitiès: S13tement of Recomlnended Praclice applicable to charilies preparing their a(ty)unts in accordance wilh the Financhl Reporting StandBrd aPptable in the UK and Republie ol Ireland IFRS 1021 leffectsve 1 January 20191 . (Charities SORP tFRS 10211, Ihe Fin8Thcial Reporting St8nd8rd applicable in the UK and Repu)li¢ ol Ireland IFRS 1021. They also cornply w&th the Comp8rites Act 2006 and Chalilies Act 2011. Ba$1$ of pr•pafOtio Worcestershi B ast Unit Haven m¢els the definition of 8 publlc benefrt enlty under FRS 102. As$ei¥ and liabilitie5 are inib'ally recognised at historical cost or transaelion value unless othemse staled in the rel•vant actountsng pokcy noieg. Goln9 con¢•rn The trustees consider that there are fio material Ltntert3ins about the charfys ality lo coTrlinue as è going lern nor any 5JnIfICant areas of uncert?inty Ihai affect ltte carrying value of assets heby by the charity. Incomp •ndowm•nts All income is ¢09n1e on¢e Ihe charity hos entiNemenl to Ihe income, rt is probable that the Income wll be ceiVed and the amount of the income fecewable can meèsuied reliabsy. Donalions andlego¢le$ Oonatiorns are le9lse when Ihe charity has been riotied irb writing of bolh the amount and settlement datt. the event that a donètion is subiect to condition5 that r?quiie a IEvel ol perfom)ance by the chai.ty before the charity is entitled to Ihe fvnd$, the income 15 deferred and not roco9nised un1 either those conditions a lully mel. or the fulfilmenl ollhose condilions ig whclly wthin the control of the charlty and it probable that these condition$ will be fulfilled In the vepDrt4)g period. Page 14
Worcester8hire Breast Unit Haven Notes to the Finan¢ial Statemènts for the Year Ended 29 February 2024 Expendlturo All expendiluie is recLigni$ed once there i a leg81 or ¢onstru¢tive obligion t¢J that expendrturé, it is probab Settlement is rèquired and the èm¥unt can be'm¢asured reli&bly. All ¢ostS afe allocated to.the applicable expenditure headtng Ihal. aggregale similar costs to Ihat category. Where costs CAnnot be threclly atributed lo particular headings they have.been allocaied on a basis o)nsislent with Ihe use ot re$ources. wilh central stsff costs allocated on the basis of" time. Spent. and depreciation chargès allocated on Ihe porb'on of the asset'$ us8. Othw $upport ec*$l$ 8r¢ ¥llo¢aled bosed on the $piead of staff costs. kalslng Ibnd$ These are costs Inrred in attracting voluntary income, the rri8nqgement of inveslments arml ltrme Incurred in trading activiiies'that raisè funds. Charltabh aetlvitl•s ChaThtable expenditurè ¢omprise5 Ihose cosls incurred by the charity in the delivery ctf its activities and $erv¢ces for'its benefi¢iaries, It includes both costs that can be altocated.direclly to such activities and Ih05t cost5 of an indirect nature ne¢e$s¥ry lo $u?port them. Support tosts Support costs include central lunctions and h'ave been aNocated lo actIlY eosi c8tegoiies on a bas1$ consistent wrth the use of resources. for e¥8mple, allocating propetty costs by lloor ateas, or pef caprta. staff cjsls by the Ilnie spent and other ¢osts by their usage Governance co$ts ThEse indud¢ Ihe costs attrbutabje to the Ch•rity'$ Mpl¢anCe with ¢on$litutional and $latutory requirements, including audil. ¥t(ategK managemenl and Truste•s' meetings and reimbursed expenses. Taxation The charity is cor&5idered lo pass the tests set out in Paragrdph 1 Schedule 6 of tht Financè Act 2010 and Iherefore it meets the definition of a charilèble company lor UK cDrporation tax puiposes. Ae¢ordingty. the charlty is potèntially exempt from iaxalion tn respecl of income or capitsl 98ins received within calegorits covered by Chaptet 3 Part. 11 01 the Corpoiaiion Tax Ad 2010 or Section 256 of the Taxalion of Chargeable Gairts Act 1992. to the extent that such income or gaing are applied exdusively to chaiitsble pyrposes. Tangible fixÈd ass•ts Individual fixed asset8 Costing £250 or more are initialty recorded at cost Depre¢l3tion ond #mortisatlon Depreci8tiori 15 piovided on tangible fixed assets so as to wrile off the cost or valuation. less any estimated fe$idu¥l value, over Iheii expected u$efiJl economic life as follows.. Page 15
Worcestershlre Breast Unit Naven Notes to the Flnan¢ial Statements for tho Year Ended 29 February 2024 A$9•1 ¢lass Furnitu, Fixture & EqLMpmenl Depreciation method and rate 25% Straighl line method rrad? deblor¥ Trade debiors afft 8mount5 due from ¢wtomer¥ k•r mwth3fidi$e 801d or serwces performèd in the ordinary course ol bu.s1t$s. Trnde debtors are rèeognised inib.ally at Ihe transaction price. Thgy are subs8qutrntW rneasured at amorti$ed ¢o$t us(ng the effective interest method, le$$ proviston for impairmenl. A provision for the impairment of trade debtors is establishetl when there is objective 6vidence that the charity wll not be able lo collecl all amounts due accordin9 to the oryinal term¥ ol thp re1¥trIes. Cash and Cash equlvalenls Cash and cash eqLxvalents comprise ca$h on hand and ¢all deposits, and other $hort-lefm th"gNy liquid investments that are adity convertible to a known ainourrt of cash.and are subject to an vksiwifieanl risk of ¢h3ngè in value. rrade erèdltorg Trade creditors are obligalions to pay for 9ood¥ or Sel¢e5 that have been acquired in thè ordinary course ol btssiness from suppliers. Acc4unts payable a das6ified as current liabilibes if Ihe charity does not have an [nditional right. at the ond of the reptiityng period, to defer settlerneni ol the Credrtor for least tsvelve months after the reporting Ilate. If theo rs an unojnditional rt9hl to defer settlemtrnt lor at ast fvRl¥e months after the reporting datè, they a presented as non.curient labilthe$. Trade creditors are rewgnised inrtially ai Ihe transaction prick and Subsequenlty measured al amortised cost usin9 the effectNe interest method. Fund $tru¢tur• Unreslricted income fvnd5 a general fvnd5 that a¢e availabk ftsr us• al the twstee$'s discretion in furtherarte ol the obiEdive5 of the ¢harity. Reslricted inegme lunds are tha$È donated for use in a particular area or for specrfic purpos•s, Il use ol which is restricted lo that are? or purpose. 3 Incomè frorn don4tion$ •nd legeles Totol February 2023 Unrostrlctsd funds Total 2024 Dc¢nations and legade5: Donations fron7 indtvidua15 207,437 207.437 150,638 207,437 207,437 ISO,638 Page 16
Worcègtershlre Brea$t Unit Haven Notes to th¢ FinanGial Statements for tho Year Eh¢ed 29 February 2024 4 Income from oth*rtr•ding •CtSvSti•s Total Febriiary 2023 Uiirestrfcted funds Restrlcted funds. T¢)tsl 2024 .Othe¥ incomè from Olhèr tradlng activilig$ .3,955 19 3,974 2,745 2,745 3.955 19 '.3.974 6 Inv•sbnent In¢othe Ilnrèstri¢ts funds RgStrlct¢d funds Total 2024 Tots"I 2023 Interesl recèivable and similar ineome., Interest receivable on bank deposits 649 S.9 708 242 Page 17
Woteestershlre Brea$t Unlt Havén Notes to the Fjnan¢ial Ststements for the Year Ended 29 February 2Q24 8 kalsln9 funds RalgiThg donatlons and log¥l•s February 2024 F•bruary 2023 Cost of seeking donatyo S'taff c08ts Pubirty and markeling Fundra*$lTrg activty ¢osl¥ Purchase5 Wages and.sal)rlè"S- SUPPOrt Closing slock 3,483 32,853 33,631 23.974 .5,074 3,408 30,319 24900 15,885 1,968 8,580 3.688 113..360 85,040 Page 78
Wo¢¢est¢rshire Brèast Unit Haven Notes lo the Finahclal Statsments for tho,Year End¢d 29 February 2024 7 ATralysl8 ol $w>port $ts Oth•r rgsowcèg exp¢nded Unrestrictsd lunds. Totsl 2024 B#sls ol all0tiOn Gnv41 2023 Suftdry Expenses IT Expertses Dopfecialion Irvsurance Printinu, PD$ta9? and Ststiort¢ry Travel and Subsistence Aecounlaney Fee5 Prtslessrtjnal and Legal Fee$ 366 505 819 787 76 569 400 653 .414 757 757 7.38 505 919 787 578 569 400 5,B3Q 400 9.954 9.9S4 9,339 '• Il•t InFomlnWoutoolng resoure•'£ Net oulgoiry resoyrces for the year includ•". 2024 2023 Inclependent examiner fee5 Depreciation ol fJ*ed assels 1,724 919 1.788 757 Pagt 19
Wor¢estèrshlTe Broast Unit Haven Notes to the Financi•l Statements for the Yr Ended 29 February 2024 9 Taxatton The charity is a regISte& charity and 1$ thelOre èxempt from lamatiort. 1Q T*nglblt fix•d •sg•ts Furnlturg •quipm•nt Total Cost Al 1 MaT¢h 2023 Addition5 5,299 S,299 649 At 29 Fèbruary 2024 5,948 5.948 D¢prec6atlon At l March 2023 Charge forthe year Al 29 February 2024 3,576 919 919 "4,495 4.495 Npt boDk value. Al 29 February 2024 1.453 1,453 Al 28 February 2023 1,723 1.723 11 Stoek 2024 Stock$ 3,888 12 D8btOFS 2024 2023 Other d•btors 1.310 4.409 13 Crfftditors.. amtsunts falllng due wlthln one year .Page 20
Worcestershlre Breast Unll Haven Notss to the Financial Statsments for thè Yur Ended 29 February 2024 2024 202J Trade ¢reddors Other iaxation and sorial $e¢urity Other rJed>t¢rs 2.200 1.950 473 2,074 282 .295 . 4,523 2.651 14 Funds e•lan¢• •t I March 2023 ID¢omlng re$ourceg R•stsuf¢e$ •xpen¢gd 29 Febfyary 2024 Unrest£ fvnds Gn¢rnl General 274,.347 212,041 (239.2101 247.17.8 Designated Roserve BTaSt Care Nurse 90.00 35.B33 54,167 Total Unre8tricied funds 364,347 212.041 275.043 301.34$. R¢strl¢ld lunds New Build Fun Garden Fund 119.4SS 2,479 59 11,7001 277 117,814 2.221 Total re$trl¢tèd fLtrnd$ 121.934 1,9TT 120,035 Total lunds 486,231 212.119 277.020 421,380 8alan¢e al 28 February 2023 8alan¢e ot March 2022 In¢omlny rosour£es R•sour¢es txppnd•d Unrn$trl¢tsd fuhds General General 249.355 153.562 1128,5701 274.347 OeSl9n¥d ReseNe Bra4t Care Nurse 90,ODO 90.000 Totsl unrèstri¢ted funds 339,355 J53.562 128,570 364.347 Pa9e 21
Worceslershire Breast Vnil Haven Notes to the Flnan¢ial Statgments for the Year Ended 29 FebTUOry 2024 Balonce at 28 February 2023 Balgnea at.1 March 2fi22 InOrnIng rèsourcp5 Resources •xpeolvd Re$trlct8d luft8 New 8uiid Fund Garden Fund 62 18,8481. 1,282 119,455 2,479 3.7.60 Toth'i restflcted luiids 132001 .63 121,934 ?O,J30 Toial.fund# 471.358. 153.62$ 138.700 Page 22
Worcestershlre Br•ast ljhlt Hav•n Notes to the Flnanclal Statomemts for thè Yèar Ended 29 February 2024 IS Ahalysi5 of ngt 0$8ets b•tw•¢n fijn Total Febru•ry 2024 LJfire$trlcl¢d fund$ R•strlct¢d lunds Tonllble f+¥ed a5¥els Currenl assets Curtenl 1Sabiith&$ 1.453 304,414 4.S23 1,453 424,449 4.$23 120.035 Total nel assets 301.344 120.035 421,379 Tot•1 Fèbruary 2023 Unrestrl¢ted RestrTreted Tèwiblè fed a$$ets CuFrènl asstts Current lthilitits 1.723 38S,27S 1,723 487.209 .6S1 121,934 Tctal net assets .364.347 121,934 486.281 16 Analys1 ol net lunds At 1 March 2023 At 29 February 2024 ash C¥sh at bank and ift hand 482.'8DO 163,8491 4f9,451 Nei debt 482.800 163,3491 419.451 At l March Z022 At 28 February 2023 Cash flow C#5h al bank an(1 in hand 463,838 18.962 482,800 Net debt 463.838 18.962 482.800 Page 23
Worcestershire 8rea¢t Unlt Haven stalomeyi of Flnan¢lal Activities by fund tor the Year Ended 29 February 2024 Unre8trl¢ted fynd$ Tftal Totsl Unre$trlet•d Unr•strlcted funds fvnds 2Q24 2023 Ineomè and Endowments from: Donation5 and Ipyacies Other tradiny aEtiviti$ Inveslmenl income 207.437 3.955 649 150,638 2,745 179 Totsl income. 153.562 Expendilurg on.. FlaislrrfJ lunds Charitable a¢tivitye$ OlheTexpenailur• {173,3èDI j1$1,7281 (85,040> 134,1971 8.33'9 Tolal e%pendllurè 275,044 1128,570 Net lexpendrturèllineome 63,003 24,992. Net movernent in lunds 163.ooJI 24,992 Re¢tsncillallon of funds Total lund$ brought I0rd .364.347 339.355 Total funds carried fward 301,344 364.347 Page 24
Worcest?rnhlre Breast Unit HaveD. Sti?tement of Flnan¢l81 Activities by" fund for the Year Endeii 29 February 2024 Reatrlcted funds Total R•stfl¢ted lunds 2024 Yolal Re$tri¢tsd 2023 IrKomt 4nd EndovmieAts frori): Other tr8dirg 8ctivilie$ Inveglment sn¢ome 19 $9 63 Tbtal income 78 Expenditure on.. Charitable acbwtiei 110,'130 Total expenditure 1."977 Nei expenditu 1,8991 {10.0671 Net movemehl in funds 11,8991 j10,0671 R¢on¢iliation of funds Total lunds brtyjgh'l frsrward Tolal tund$ ¢arri•d foald 121,934 132,007 12 121.934 Page 25
Worcestershlre BTeast Unit Haven Detailed Statement of Finan¢ial Aetivitles for the Yoar End¢d 29 February 2024 2024 2024 Total February 2023 Unrebtrict•d funds R•stri¢tsd funds Total Incorne and Endowments from: Donalions and le9aue$ lan¥ed bekn¥l Olher Irading aetivitie$.lanatysed below) Investment in¢omè (anatysed belowl T¢>lal income 207,437 207A37 150,6J8 3,955 19 59 3,974 708 2,745 242 212,(M1 78 212,119 153,625 Expendltvre on: Raising lunds lanalysed below Charftable aclNilie$ lanatysed below) Olher expenditure lanatysed bel¢wj Total èxpendttu 1113,3601 {151.7281 9,956 1113.3601 11S3.7051 9.956 185,0401 144.3211 19,339 11,9771 275.044 7,977 277,Q21 138.700 Net.(expendityrellineome 63,003 1,8991 64,902 14.925 Nel movemenl in lunds 163,0031 11,899} (64.9021 14.925 Recon¢illatloD of lunds Total funds brought foFward 364,347 121.934 488.281 471,356 Total luTrd$ carried foThva¥d 301,344 120.035 421.379 486,281 Page 26
Worcestershirè Breast Unit Hav9"n Dètalled Slatsment of Financial Activities for the Year Ended 19 F•bruary 20x4 2Q24 2024 Totsl Febrry .2023 Unr8strt¢led fvnds Total Doiwtlons •ndl•9a¢hs Donations 207,437 207,437 207.437 150,63B 207,.437 150,638 2024 Restricted hJnd$ Unrestrici8d Aundg Total Fbw•ry 2023 Olher tyadlng llYhIe$ Sales of 9ood5 Sales of 9ood$ 1.9 19 3,95S .3.974 2.745 3,955 19 2,745. 2024 2024 rot81 F•bfuary 202J Llnr¢$trl¢ted fvnds Rt5tritted nds Totsl Invstment in¢ome Deptr$rt aecounl inlere$l Oeposti a¢ctyJnt Inte51 59 59 .649 63 179. 649 $9 708 242 Page 27
Worcestershire Breasl Unit Haven Detsiled Statement ol Financial Actlvitlos for the Year Ended 29 February 2024 2024 Unrestrl¢t•rl fun(S6 Totsl 2023 Total Cost of seeking donaWs StstrSt$ Publi¢ty and marketin9 Fundraising activity costs Pwehas$ Wages and salartes- upporl cias¢ng siock 13.4831 132,8531 133.631} (33.9741 16.074) 18.0331 3.688 13.483) 132,8531 133,631) 133.974) 15.0741 18.0331 3.688 113.360 {3,4081 130,3191 124,900) 115,86S} 18.S801 113.360 {85,0401 2024 024 Yotsi Fèbruary 2023 UnrestrKt*d funds R¢$tricted lund$ Total Charit•ble ottfvities Garden Bras, patient pa¢k$ et Therappe$ Unil Ambience Wages and Sakries.Charilable Staff training and welfare Slaff trainng 110.1301 (62SI 127.8891 1741) 14.9361 1150,5511 18581 1150,5541 1858} {1,9771 (1.9771 316 3161 151,728 11,977 153,705 44,321 PagE 28
Wor¢estershir• Breast Unit Haven Detsiled Statement of Finaneial Actlvities for thè Year Ended 29 February 2024 20Z4 2024 Total F•b"rnary 2023 unr•strled Ttstai Otherexpendllure Sundry expense5 IT èxoense$ Dep1#allOn of oifiee equipment Insuraf Printing. p05toge and St81ry Travel and subslstence Aecountsncy fees Ac4ountanty and Itgal fee¥ Legal and professional fees 13681 1505 1919} 13681 15051 (919) 1fj531 14141 175 1757 {7381 16081 14001 11,7881 13.226 9,339 15781 1569) 1400) 11.7241 14,.106 9.956 {5781 15691 14001 11.7241 14,1061 ,956 Page 29