CROHN'S AND COLITIS CONCERN UK FINANCIAL STATEMENTS FOR THE CESSATION PERIOD ENDED 31 MARCH 2026 CHARtTY NUMBER 11734SI
CROHN'S AND COLITIS CONCERN UK- CHARITY NUMBER 1173451 FINANCIAL STATEMENTS FOR THE CESSATION PERIOD ENDED 31 MARCH 2026 Contents Pages L¢gal and administrative infomiation Trustees, rep(Trrt 2to4 Independent examiner's report Statement of flnancial activities Balance sheet Notes to the financial statements to12
CROHN'S AND COLITIS CONCERN UK- CHARJTY NUMBER 1173451 LEGAL AND ADMINISTRATIVE IiYFORMATION AS AT 31 MARCH 2026 Trustees J Varley J Roberts A Garlick Company Numb¢r CE011080 Registered oifice 15 - 17 Clarendon Stre¢t Hyde Cheshire SK142EL Accountants Scott Roberts Taylor & Co CeniTal Buildings sn CoTporation Street Hyde Cheshire SK14 IAG Banker5 The Co-operative Bank Business Direct PO Box 250 Skelmersdale Lanc2shire WN8 6WT Charity Number 1173451
CROHN'S AND COLITIS CONCERN UK- CHARITY NUMBER 11734SI TRUSTEES. REPORT FOR THE CESSATION PERIOD ENDED 31 MARCH 2026 The trusÉees present their report and financial statements for the cessation period ended 31$1 March 2026. NAME AND NATURE OF ASSOCIATION The name of the Association is CROHN'S AND COLITIS CONCERN UK (The Charity) The Charity is a Charitable IncorpoTated Organisation. The Charity's registration number is 1173451 and company number is CEO11080. OBJECTIVES AND AcfivITIES The Charity's objects are'.- (a) to promote, improve. develop and maintain public education into Crohn's and Colitis and their causes, effects and methods of treatment. (b) the advancement of health in relation to the field of Crohn'5 and Colitis, especially the ¢are and improvement in the quality of life for suffeTers and those at risk. There have been no changes to the activities of the Association in the year under review. STRUCTURE. GOVERNANCE AND MANAGEMENT Governing Document The governing instrument is the said Memorandum and Articles of Association of Crohn's And Colitis Con¢ern UK inCoOrated on 16th June 2017. Re5triction5 Irnposed by the Constitution No changes or further restrictions of any forrn have been requested or approved by the trustees over and above what is laid out in our Metnoiandutn and Articles of Association over the last year. Specifie Investment Powers No specific investment powers have been requested or approved by the trustees over and above what is laid out in our Memorandum and Articles of Association over the last year. Organisational Structure Although th¢ Trustees have r¢mained the sam¢ throughout th¢ p¢riod, the stsff ¢mploy¢d by th¢ Charity w¢r¢ mad¢ redundant on the c105ur¢ of the shop. Recruitrnent/Appointment of Trustee5 No changes in the trustee5 in ¢ith¢r number of mak¢up have be¢n recorded ov¢r th¢ last year.
CROHN'S AND COLITIS CONCERN UK- CHARITY NUMBER 1173451 TRUSTEES, REPORT (CONTINUED) FOR THE CESSATION PERIOD ENDED 31 MARCH 2026 ACHIEVEMENTS AND PERFORMAf4CE The Hyde shop was the ChaTity's main SOUTce of funds but it has become apparent over the last few years that the centre of Hyde was suffering from a reduction in footfall, mainly resulting from the change5 in spending habits after the covid outbreak. The shop performance had reduced, tnoying towards a breakeven sIatIon and therefore not making a positive contribution to the Charity This resulted sn it being raised as risk to the trustees of the Charity, who conducted a review of all the retail operation and it was decided that a turnaround of the sales in the shop was unlikely in the short to medium tertn. This process a150 coincided with an upcorning break option on the shop's lease. As a result the trustees actioned the 6 months bteak clause on the shops lease, the shop traded up until that date and all expenses to make the staff redundant, to return the shop back to the landlord in line with the lease's dilapidation obligations, to cancel all uiility, phone and waste contracts and to pay all outstanding monies has now been completed. This l¢av¢s a SUTplus amount as indicated in these accounts that will be fully distributed by the truste¢5 as set out ID ¢h¢ Charity's Articl¢s of Association. The Charity will then be c105¢d and th¢ tru51¢¢5 will th¢n relinquish their roles and obligations. The Trustees would like to thank everyone who has supported the Charity over the years in helpino to support such a great cause. that affects so many people within both Hyde and the wider area. FINANCIAL REVIEW The accounts for the cessation period have been prepared in accordance with the Statement of Recommended Practice Accounting and Reporting by Charities and mplY with all statutory requirements and th¢ charity's governing do¢urnent. The 105$ for the period was £24,489. Reserv Polley In view of the closure of the shop, the reserves polity is no longer relevant as the remaining reserves will be distributed by the Trusiees in actordanee with the Charity Commi10n regulations. TRUSTEES The following trustees have held office since 1st April 2025: Jonathan Varley Jennifer Roberts Andrew Garlick
CROHN'S AND COLITIS CONCERN UK- CHARITY NUMBER 11734SI TRUSTEES, REPORT ICONTINUED) FOR THE CESSATION PERIOD ENDED 31 MARCH 2026 TRUSTEES RESPONSIBILITIES The Trustees are responsible for the keeping of accounting records and the preparation of financial statement5 which give a true and fair view of the state of affairs of the charity as at the end of the financial year end of the surplus or deficit of the charity for that period. Th¢ Charitie5 Act 2011 require5 the Charity to ensure that the accounting record5 disclose with reasonable accuracy the financial position of the Charity. In doing 50 the TTUStees aTe required to Select appropriate accounting policies and apply thern con5lStently, making judgements and estimate5 that are reasonable and prudent and to prepare the financial statements on a going concern basis unless it is inappropriate to presume that the Charitable Incorporated Organisation will continue in business. The Trustees will wind up the Charity in accordance with the Charities Act 2011. The Trustees aTe responsible for maintaining proper accounting records which disclose with reasonabl¢ w¢uracy at any time the financial position of the charity. They are also responsible for safeguarding the as5et5 of the ¢harity and henc¢ for taking reasonable steps for the prevention and detection of fraud and other irregulariti¢s. On behalf of the Trustees. J Varley Trustee 21 Pl
CROHN'S AND COLITIS CONCERN UK- CHARITY NUMBER 1173451 INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES FOR THE CESSATION PERIOD ENDED 31 MARCH 2026 Report to the trustees of Crohn's And Colitis Concern UK (Char2ty no. 1173451) on the accounts for the cessation period ended 3 1" March 2026, which are set out on pages 6 to 12. Respective responsibilities of trustees and examiner The tharity's trustees are Tesponsible for the Preparation of th¢ accounts. The trustees consider that an audit l5 not required thi5 year wider section 144 of the Charities Act 2011 Ith¢ Charitie5 Act) and that an independent examination 15 needed. It is our responsibility to.. Examine the accowits under section 145 of the Charitie5 Act. To follow the procedures laid down in the general directions given by the Charity Commission (under section 145 (5) Ibl of the Charities Act).. and To state whether particular matters have come to our attention. Basis of Independent Examiner's Statement Our examination was Carried out in a¢coTdan¢e with the geneTal direction given by the Charity CoTnmission. A exatnination inolud¢s a Teview of the a¢counting T¢¢OTds kept by the ¢harity and a compari50n of the a¢¢ountS PTesent¢d with those r¢¢ords, It also in¢lud¢s ¢onsideT#tion of any unusual it¢Tns or di*105ures in the a¢¢ounts, and seeking explanations from the trustees conceFning any such maiteis. The procedures undertaken do not provide all the evidence that would be iequired in an audit and consequently no opinion is given as to whe(hei the accounts present a true and fair view and the report is litnited to those maiters set out in ihe statement below. Independent Exarniner's statement In conn¢ction with our examination, no matter has Come to our attention.. (l) Which gives u5 r¢asonabl¢ ¢aus¢ to believe that in any material r¢sP¢Ct the requirements.'- to keep accounting records in accordance with section 130 of the Charities Act.. and io prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been rnet.. or (2} To which. in our opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. Scott Roberts Taylor & Co Aceountants & Rtgi$ier¢d Auditor$ Central Buildings 517 Corporation Stre¢t Hyde Cheshlre SK14 IAG A, £LLTL. I 11 m LLL
CROHN'S AND COLITIS CONCERN UK- CHARITY NUMBER 1173451 STATEMENT OF FINANCIALACTIVITIES FOR THE CESSATION PERIOD ENDED 31 MARCH 2026 Restricted General Funds Funds Total Total Fund5 Funds Period Ended Year Ended 3110312026 3110312025 Notes ITheome Resourees Shop sales Donations received Interest received 46,708 719 356 46,708 719 356 67,260 393 35 Outgoing Resources Staff salaries, pensions & NIC Rent, Tates and insurance Waste collection & stock relnoval Light, heat & water Repairs & maintenance Telephone & broadband Accountancy Bookkeeping Payroll costs Printing, Postage & Stationery Subscription5 Legal & Professional f¢¢5 Depreciation Loss on disp05als of fixed assets Cleaning Sundry expenses Total resources expended 34,767 13,954 34,767 13,954 36,231 21.698 1,294 4.518 1,160 265 822 546 732 69 259 2.648 15.729 2.648 15.729 792 736 330 16 792 736 330 16 690 67 601 84 628 690 67 601 84 628 109 671 Net {outgoing)lineoming resourees (24,489) (24.489} (482) Transfer between funds Net movement in ndS (24,489) (24,489) (482) Total funds brought forward Total funds carried forward 22
CROHN'S AND COLITIS CONCERN UK- CHARITY NUMBER 11734SI BALANCE SHEET AT 31 MARCH 2026 3110312026 31103n02S Note5 FIXED ASSETS Tangible assets 669 CURRENT ASSETS Debtors 7,066 Cash ai bank and in hand 41 9,417 35,072 CREDITORS: amounts Falling due within one year NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES FUNDS OF THE CHARITY Restricted Income Fund Gentral Fund Signed on behalf of all th¢ Trust¢e5 On . . by.. J Varley (Trusteel Charity No- 1173451
CROHN'S AND COLITIS CONCERP4 UK- CHARITY NUMBER 1173451 NOTES TO THE FINANCIAL STATEMENTS FOR THE CESSATION PERIOD ENDED 31 MARCH 2026 STATEMENT OF ACCOUNTING POLICIES These accounts have been prepared under the historic cost convention with items recognised at C05t or transaction value unless otherwise stated in the relevant notels) to the accounts. The ac¢ounts have been prepared in accordance with the Statement of Recomrnended Practice.. Accounting and Reporting by Charlties prtparing thcir accounts in accordance with the Financial Reporting Standard applicable in the UK and Rcpublic of Ireland (FRS 102) issued on 16 July 2014 and with the Financial Reporting Standard applÈ¢abl¢ in the United Kingdom and Republic of Ireland {FRS 102) and with the Charities Act2011 The charity constitutes a public benefit entity as defined by FRS 102. Irrecoverable VAT is charged to the SOFA as incurred. INCOMING RESOURCES Reeognition of Incoming Resources These are included in the Statement of Financial Activities (SOFA) when.. The chaTity becomes entitled to the resources. The trustees are virtually certain they will receive the resoUe5., and The monetary value can be measured with sufficient reliability. Investment Income Investment income is included in the accounts when receivable. Ineoming resources witb related expenditure Where incolning resources h2ve Telated expenditure (as with fijndraising or contrdct income) the incoming resources and related expenditure are reported gross in the SOFA. Grants and donations Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources. Tax recl8im5 on donation5 gnd gifts Incoming resources from tax claims aTe in¢luded in the SOFA at th¢ saTne tirne as the gifi to which they relate. Gift5 in kind Gifts in kind are accounted for at a reasonable e5timat¢ of their value to the charity or the atnount actually reali5ed. Gifts in kind for Sale or distribution aTe included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by th¢ charity are included in the SOFA as incoming resources when receivable. Volunteer help The value of ally voluntary help received is not included in the accounts but is acknowledged in the trustees, annual report. Invtstrnent gain$ #Thd Ios5e$ This includes any gain 01 loss on the sale of investments and any gain or loss resulting from revaluing investtnents to market value at the end of the year.
CROHN'S AND COLITIS COIYCERN UK- CHARITY NUMBER 1173451 NOTES TO THE FINANCIAL STATEMENTS FOR THE CESSATION PERIOD ENDED 31 MARCH 2026 EXPENDITURE & LIABILITITES Liability RecogDltion Liabilitie5 are recogni5ed as soon as there is a legal or constructive obligation comtnitting the charity to pay out resources. All expenditure is accounted for otj an accruals basis and has been classified under headings that aggregate all costs related to the category. Grants with performance conditions Where the charity gives a grant with condition5 for it5 payment being a specific level of service or outyut to be provided, such grants are only recognised in the SOFA once the recipientof the grant has provided the specified service or output. Grants payable without performance conditions These are only recognised in the accounts when a commitment has been made and there are no conditions to be rnet r¢lating t(Tr the grant which r¢maiD in th¢ control of th¢ ¢harity. ASSETS Depreciation oftangible fixed assets Depreciation is provided al the followino annual rates in order to write off each asset over its useful life.. Fixtures, fittings and equipment 15Yo reducing balance TANGIBLE FIXED ASSETS Fixtures Fittings & Equipment Total Cost: At l April 2025 Additions Revaluations Disposals At 31 March 2026 1,986 1,986 Depreciation: At l April 2025 Charge for Year Elimination on disp05al At 31 March 2026 1.317 68 1.317 68 Net book value: At l April 2025 At 31 MaT¢h 2026
CROHN'S AND COLITIS CONCERN UK- CHARITY NUMBER 1173451 NOTES TO THE FINANCIAL STATEMEIYTS FOR THE CESSATION PERIOD ENDED 31 MARCH 2026 DEBTORS 3110312026 3110312025 Prepayments & Accrued Incom¢ CASH AT BANK AND IN HAND 3110312026 311113ll025 Bank current a¢Ullt Deposit account 9,374 43 5,848 CREDITORS: amounts falling due within one year 31m312026 311(1312025 Pension PAYE/NI Accruals and deferred income 68 1,692 -io-
CROHN'S AND COLITIS CONCERN UK- CHARITY f4UMBER 1173451 NOTES TO THE FINANCIAL STATEMENTS FOR THE CESSATION PERIOD ENDED 31 MARCH 2026 ANALYSIS OF RESOURCES EXPENDED Restricted General Funds Futtds Total Total Funds Funds Period ended Year ended 3110312026 3110312025 Wages. S21ari¢s & NIC: Gross wages Redundancy Costs Employers, Pensions Total 25,706 ,794 267 25,706 ,794 267 35.880 351 Rent, rates and Insurance: Rent Rat¢s PreTnises Insurance TotAI 12.417 544 993 12.417 544 993 21.210 343 145 Details of certain Items of Expendlture: 3110312026 3110312025 Tru5tee5 Expense5 Number of trustees who were paid expenses Nature of expense5 Fees for examiThalion of gudit Independent exatniners fe¢5 -li-
CROHN'S AND COLITIS CONCERN UK- CHARITY NUMBER 1173451 NOTES TO THE FINANCIAL STATEMENTS FOR THE CESSATION PERIOD ENDED 31 MARCH 2026 PAID EMPLOYEES 3110312026 311031202S Staff Costs GTOSS wages, salaries and benefit5 in kind Pension Costs Tottt 34,500 267 35,880 351 Averdge number of full tlme Equlvalent Employcts in the year 31ffj312026 31103n025 The parts of the charity in which the Shop employees Work Total FUNDS OF THE CHARITY At A April 2025 Surplusl TraD5ferred At 31 Mareb (Deficit) Between Funds 2026 Re$tri¢ted Income Fund General Fund -12-