**Charity registration number 1171651**
## **BREAST FRIENDS NORTHAMPTONSHIRE**
**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MAY 2023**
## **BREAST FRIENDS NORTHAMPTONSHIRE**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
## **Trustees**
## **Charity number**
## **Principal address**
## **Independent examiner**
Mrs L. H. Heard Mrs J. K Kennedy Mrs P Plater
1171651
18 Campus Drive Northampton England United Kingdom NN2 7FN
Cottons Accountants LLP 1 Billing Road Northampton United Kingdom NN1 5AL
(Appointed 1 March 2023)
## **BREAST FRIENDS NORTHAMPTONSHIRE**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 3|
|Independent examiner's report|4|
|Statement of financial activities|5|
|Balance sheet|6|
|Notes to the financial statements|7 - 14|
## **BREAST FRIENDS NORTHAMPTONSHIRE**
## **TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 MAY 2023**_
The trustees present their annual report and financial statements for the year ended 31 May 2023.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "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**
The Trustees have paid due regard to guidance issues by the Charity Commission in deciding what activities that charity should undertake.
The objective of Breast Friends Northamptonshire are the relief of sickness and promotion of good health of people diagnosed with breast cancer in Northamptonshire and surrounding areas, in particular but not exclusively by:
a) Providing practical and emotional support to those diagnosed with, their supporters and those affect by breast cancer
b) Promoting awareness of breast cancer in our community through education and information of any relevant wider support available.
Our current services include:
a) Online support
- b) Monthly meetings
- c) Wellbeing events
d) Treatment and surgery support bags
- e) Breast cancer awareness
f) Fundraising
## _Public benefit_
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
- 1 -
## **BREAST FRIENDS NORTHAMPTONSHIRE**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2023**_
## **Achievements and performance**
## **Online support**
The online Breast Friends private group currently has 460 members providing a platform for peer-to-peer support, mainly functioning through a Facebook 'private' page. The group grows each week; new members are usually newly-diagnosed women. There are approximately 14 new posts (and associated replies/discussion, support) each day. In addition, there is a dedicated Secondary group for those women diagnosed with secondary cancer(s). The online group is very busy with many posts and replies each day.
- Online support alongside the private Facebook groups consisted of virtual events including: _Virtual_
- Online mindfulness
- Monthly online book club
- Weekly Pilates classes
## _Face-to-face_
- Weekly mindfulness Friday classes
- Secondaries yoga classes
- Weekly chair based exercise classes
- LWLW online coffee/chats every Friday
## **Monthly meetings**
Breast Friends hold meetings - in Kettering, they are held every two weeks at Kettering Park Hotel and the one in Northampton is monthly and is held at a new venue called Tick Tock Café. These provide an opportunity for members to meet face to face. The meetings deliver an invaluable informal space for our members to chat over tea and cake (all paid for by BFN). At the monthly meeting we sometimes organise activities; these have included visits from professionals, reiki and massage. Attendance has steadily increased since lockdown.
## **Wellbeing events**
Some of our wellness events are still carried out online due to a high proportion of our members still uncertain of meeting face-to-face, particularly those undergoing active treatment. Face-to-face, we held 'Walk Talk' events and 'Sunday Stroll in the Park'. This year we also organised swimming sessions at the local swimming pool where the pool was open to BFN members only. We've provided fun fitness sessions in Wellingborough. We have organised a trip on the 'Grand Union Canal' and another to a Christmas market locally. We have held pottery classes in both Northampton and Kettering. All of the wellbeing events have been fully funded by BFN,
## **Treatment and surgery support bags**
Bags continue to be available for Chemotherapy, Radiotherapy, surgery and Lymphoedema. The volume of the bags given out in the year 2022/23 was approximately 130 bags. These were delivered to the patient's home or collected from meetings.
## **Breast cancer awareness**
These had been slow to get going again following the pandemic but are now on the increase. We began to provide our Breast Cancer Awareness talks and events across the county of Northamptonshire. Examples of where we have delivered these: L'occitaine at Rushden Lakes, International Women's Day at the Guildhall in March 2023, JAM celebrating Women's Day at Holdenby House also in March, a talk at the University of Northampton, and a radio interview on BBC radio.
## **Fundraising**
BFN have received income from a number of different sources including:
- JustGiving contributions from the public
- Pink Ribbon Grant 'Moments to Forget'
- Scarecrow Festival fundraising event
- Facebook Giving contributions from the public fundraising
- Amazon Smile contributions
- Queen's Institute grant to fund art therapy (pottery classes)
- 2 -
## **BREAST FRIENDS NORTHAMPTONSHIRE**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2023**_
## **Financial review**
Of the £44,222 (2022: £54,112) held, £8,913 (2022: £13,749) are restricted for various projects which commenced in the year and will continue into 2023/24. The free reserves of £35,309 (2022: £40,363) held at 31[st] May 2023 are to be used for the main purposes and activities of the charity.
## _Reserves policy_
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
## **Structure, governance and management**
The charity is controlled by its governing document, a deed of trust and constitutes a Charitable Incorporated Organisation whose only voting members are its charity Trustees.
The trustees who served during the year and up to the date of signature of the financial statements were: Mrs L. H. Heard
Mrs J. K Kennedy Mrs S Graves (Resigned 24 November 2022) Mrs J Brown (Resigned 7 December 2022) Mrs P Plater (Appointed 1 March 2023)
## _Recruitment and appointment of trustees_
Existing volunteers are considered for appointment as Trustees' by the current Trustees'.
The trustees' report was approved by the Board of Trustees.
Mrs L. H. Heard **Trustee**
22 March 2024
- 3 -
## **BREAST FRIENDS NORTHAMPTONSHIRE**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF BREAST FRIENDS NORTHAMPTONSHIRE**
I report to the trustees on my examination of the financial statements of Breast Friends Northamptonshire (the charity) for the year ended 31 May 2023.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
## **Cottons Accountants LLP**
1 Billing Road Northampton NN1 5AL United Kingdom
Dated: 22 March 2024
- 4 -
## **BREAST FRIENDS NORTHAMPTONSHIRE**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MAY 2023**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2023**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**3**
18,795
6,000
Charitable activities
**4**
-
-
Other trading activities
**5**
7,826
-
**Total income**
26,621
6,000
**Expenditure on:**
Raising funds
**6**
3,044
1,804
Charitable activities
**7**
28,631
9,032
Total expenditure
31,675
10,836
**Net income/(expenditure) and**
**movement in funds**
(5,054)
(4,836)
**Reconciliation of funds:**
Fund balances at 1 June 2022
40,363
13,749
**Fund balances at 31 May**
**2023**
35,309
8,913|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2022**
**2022**
**£**
**£**
**£**
24,795
8,353
9,325
-
-
1,640
7,826
12,645
-
32,621
20,998
10,965
4,848
1,360
210
37,663
20,247
5,642
42,511
21,607
5,852
(9,890)
(609)
5,113
54,112
40,972
8,636
44,222
40,363
13,749|**Total**
**2022**
**£**
17,678
1,640
12,645|
|---|---|---|
|||31,963|
|||1,570
25,889|
|||27,459|
|||4,504
49,608|
|||54,112|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
- 5 -
## **BREAST FRIENDS NORTHAMPTONSHIRE**
## **BALANCE SHEET**
## _**AS AT 31 MAY 2023**_
|**Notes**
**Current assets**
Debtors
**12**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**13**
Net current assets
**The funds of the charity**
Restricted income funds
**14**
Unrestricted funds|**2023**
**£**
245
47,440
47,685
3,463|**£**
44,222
8,913
35,309
44,222|**2022**
**£**
-
55,262
55,262
1,150|**£**
54,112|
|---|---|---|---|---|
|||||13,749
40,363|
|||||54,112|
The financial statements were approved by the trustees on 22 March 2024
Mrs L. H. Heard **Trustee**
- 6 -
## **BREAST FRIENDS NORTHAMPTONSHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MAY 2023**_
## **1 Accounting policies**
## **Charity information**
Breast Friends Northamptonshire is a charitable incorporated organisation registered in England and Wales. The charity's principal address is 18 Campus Drive, Northampton, NN2 7FN.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
- 7 -
## **BREAST FRIENDS NORTHAMPTONSHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2023**_
## **1 Accounting policies**
## **(Continued)**
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
## **1.6 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.7 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
- 8 -
## **BREAST FRIENDS NORTHAMPTONSHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2023**_
## **1 Accounting policies**
## **(Continued)**
## **1.8 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## **3 Donations and legacies**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2023**
**£**
**£**
Donations and gifts
18,795
-
Grants
-
6,000
18,795
6,000|**Total**
Unrestricted
Restricted
funds
funds
**2023**
2022
2022
**£**
£
£
18,795
8,353
-
6,000
-
9,325
24,795
8,353
9,325|Total
2022
£
8,353
9,325|
|---|---|---|
|||17,678|
## **4 Income from charitable activities**
||**Restricted**|**Restricted**|
|---|---|---|
||**funds**|**funds**|
||**2023**|**2022**|
||**£**|**£**|
|**Restricted funds**|||
|Living Well|-|1,640|
- 9 -
## **BREAST FRIENDS NORTHAMPTONSHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2023**_
## **5 Income from other trading activities**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2023**|**2022**|
||**£**|**£**|
|Fundraising events|7,826|12,645|
## **6 Expenditure on raising funds**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2023**
**£**
**£**
**Fundraising and publicity**
Advertising
2,292
1,804
Other fundraising costs
752
-
3,044
1,804|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2022**
**2022**
**£**
**£**
**£**
4,096
758
210
752
602
-
4,848
1,360
210|**Total**
**2022**
**£**
968
602|
|---|---|---|
|||1,570|
- 10 -
## **BREAST FRIENDS NORTHAMPTONSHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MAY 2023**_
## **7 Expenditure on charitable activities**
||**Charitable**|**Charitable**|
|---|---|---|
||**activities**|**activities**|
||**2023**|**2022**|
||**£**|**£**|
|**Direct costs**|||
|Wellbeing events|8,451|4,018|
|Therapy & surgery kit bags|5,488|2,543|
|Meetings|3,515|3,682|
|Sundries|1,676|1,985|
|Book club|932|1,332|
|Travel|167|313|
|Insurance|84|84|
|Art therapy|4,413|-|
|Fitness classes|3,615|2,220|
|Living Well|3,050|3,917|
|Telephone|337|799|
|Storage|2,418|1,986|
|Subscriptions|112|240|
|Other charitable expenditure|715|-|
||34,973|23,119|
|**Share of support and governance costs (see note 8)**|||
|Support|163|1,620|
|Governance|2,527|1,150|
||37,663|25,889|
|**Analysis by fund**|||
|Unrestricted funds|28,631|20,247|
|Restricted funds|9,032|5,642|
||37,663|25,889|
## **8 Support costs allocated to activities**
|Office costs
Accountancy
**Analysed between:**
Charitable activities|**2023**
**£**
163
2,527
2,690
2,690|**2022**
**£**
1,620
1,150|
|---|---|---|
|||2,770|
|||2,770|
Governance costs includes payments to the independent examiners of £450 (2022: £450) for independent examination fees.
- 11 -
## **BREAST FRIENDS NORTHAMPTONSHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2023**_
## **9 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
## **10 Employees**
||**2023**|**2022**|
|---|---|---|
||**Number**|**Number**|
|Total|-|-|
There were no employees whose annual remuneration was more than £60,000.
## **11 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
## **12 Debtors**
|**Amounts falling due within one year:**
Prepayments and accrued income
**13**
**Creditors: amounts falling due within one year**
Trade creditors
Accruals and deferred income|**2023**
**£**
245
**2023**
**£**
1,791
1,672
3,463|**2022**
**£**
-|
|---|---|---|
|||**2022**
**£**
-
1,150|
|||1,150|
- 12 -
## **BREAST FRIENDS NORTHAMPTONSHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2023**_
## **14 Restricted funds**
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
|**At**
National Lottery Grant (Fitness Classes)
Queens Institute (Pottery Classes)
Living Well (Secondaries Group)
Pink Ribbon (Wellbeing Events)
**Previous year:**
**At**|**1 June**
**2022**
**Incoming**
**resources**
**Resources**
**expended**
**At 31 May**
**2023**
**£**
**£**
**£**
**£**
-
-
-
-
2,390
-
(1,804)
586
5,000
-
(4,413)
587
6,359
-
-
6,359
-
6,000
(4,619)
1,381
13,749
6,000
(10,836)
8,913
**1 June**
**2021**
**Incoming**
**resources**
**Resources**
**expended**
**At 31 May**
**2022**
**£**
**£**
**£**
**£**
8,636
10,965
(5,852)
13,749|
|---|---|
## **15 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
|**At**
General funds
**Previous year:**
**At**
General funds|**1 June**
**2022**
**Incoming**
**resources**
**Resources**
**expended**
**At 31 May**
**2023**
**£**
**£**
**£**
**£**
40,363
26,621
(31,675)
35,309
**1 June**
**2021**
**Incoming**
**resources**
**Resources**
**expended**
**At 31 May**
**2022**
**£**
**£**
**£**
**£**
40,972
20,998
(21,607)
40,363|
|---|---|
- 13 -
## **BREAST FRIENDS NORTHAMPTONSHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MAY 2023**_
## **16 Analysis of net assets between funds**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2023**
**£**
**£**
**Fund balances at 31 May 2023 are represented by:**
Current assets/(liabilities)
35,309
8,913
35,309
8,913
**Unrestricted**
**Restricted**
**funds**
**funds**
**2022**
**2022**
**£**
**£**
**Fund balances at 31 May 2022 are represented by:**
Current assets/(liabilities)
40,363
13,749
40,363
13,749|**Total**
**2023**
**£**
44,222|
|---|---|
||44,222|
||**Total**
**2022**
**£**
54,112|
||54,112|
## **17 Related party transactions**
There were no disclosable related party transactions during the year (2022 - none).
- 14 -