**Charity registration number 1181606**
## **ACHEINU CANCER SUPPORT**
**ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025**
## **ACHEINU CANCER SUPPORT**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|Mr Morris Herzog|
|---|---|
||Mr Moshe Hersh Kahan|
||Mrs C G Werthaim|
|**Charity number**|1181606|
|**Registered office**|99 - 101 Dunsmure Road|
||London|
||N16 5HT|
|**Auditor**|Glazers|
||843 Finchley Road|
||NW11 8NA|
|**Accountant**|Mr J Silver FCCA|
||Precision Ltd|
||32 Castlewood Road|
||London|
||N16 6DW|
|**Bankers**|Lloyds Bank PLC|
||Lewisham|
||London|
||SE13 6JG|
## **ACHEINU CANCER SUPPORT**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 6|
|Statement of trustees' responsibilities|7|
|Independent auditor's report|8 - 10|
|Statement of financial activities|11|
|Balance sheet|12|
|Statement of cash flows|13|
|Notes to the financial statements|14 - 22|
## **ACHEINU CANCER SUPPORT**
## **TRUSTEES' REPORT**
## _**FOR THE PERIOD ENDED 31 MARCH 2025**_
The trustees present their report and financial statements for the period ended 31 March 2025.
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**
## **Our mission**
To ease the burden of a cancer diagnosis by providing a range of medical, practical and well-being support to patients and their families, helping them through the journey to recovery and remission
## **Charitable objectives**
The relief of sickness and the preservation and protection of good health for the public benefit among people and their families/carers who are suffering from, have suffered in the past, or living with a diagnosis of cancer, by providing and assisting in the provision of treatment, facilities, practical and emotional support, and guidance through appropriate referrals and signposting to enable such people to receive immediate help and support if not otherwise readily available due to lack of financial means.
## **What we do:**
Through the toughest moments, the tears and the setbacks, ACS is there. With our devoted team, a network of medical professionals and a force that never stops caring, we stand beside every patient, whatever route their journey takes.
## We Listen
_We hold their hand through every turn of their journey._
## We Tailor the Care
_We meet each patient where they are, shaping our support to fit their story, their struggles, and their needs._
## And Never Give Up
_We do whatever it takes to ensure each patient receives the highest level of care and the best chance of recovery_ .
ACS has continued to see an increase in demand for our services, with a staggering number of outreach calls from those seeking support.
ACS provided 150 cancer patients with a wide variety of support services, with the total number of close family members benefiting from support services being over 400. Additionally, our awareness project has impacted a vast number of several hundred people from the wider community.
The trustees have paid due regard to the guidance issued by the Charity Commission contained in the Charity Commission's general guidance on public benefit in deciding what activities the charity should undertake.
During the year, we have provided a wide range of support services, including:
## **– Medical Support**
When someone receives a life-changing diagnosis, they are suddenly thrust into an unfamiliar medical system, overwhelmed by jargon, fear, and difficult decisions.
Which specialist is right for this condition? What treatment options are available? How urgently does care need to begin?
ACS is there to guide patients alongside a trusted network of specialists to provide clarity and support, doing whatever it takes to ensure the smoothest journey and the best chance of recovery.
- 1 -
## **ACHEINU CANCER SUPPORT**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE PERIOD ENDED 31 MARCH 2025**_
## We provide:
**Patient companionship:** Whether it’s meeting with doctors to plan next steps or reviewing results, we attend appointments with patients, offering support, helping them process information, and making sure nothing gets missed.
**Signposting and Referrals:** When a diagnosis raises more questions than answers, we guide patients, connecting them with specialists and speeding up referrals to ensure the best possible care.
**Medical Research:** Dealing with multiple doctors can be overwhelming and sometimes even conflicting. We guide patients in making the best choices and conduct thorough research on a case-by-case basis. **Hospital Advocacy:** From checking in to speaking up, it can be hard for patients and families to navigate medical care. We liaise with hospital staff to ensure patients’ needs are properly attended to at all times. **Complementary Therapy** : Whether it’s a massage after surgery or physical therapy to bring relief, we arrange complementary therapy to ease side effects and support recovery.
**Awareness and Prevention:** In line with our mission to promote early detection, we raise awareness and arrange cancer screenings through community events and accessible, informative resources.
## **– Practical Support**
Cancer strips patients and their families of the world they once knew. The routines. The independence. The sense of control. It all changes in an instant.
ACS stands by their side, providing the care and support they need to get through.
A warm, delicious meal at their door. A beautiful care package wrapped with love.
A driver waiting to take them home after an appointment.
## We provide:
**Hospital Transport:** Whether it’s getting home after treatment or travelling to and from hospital to visit a family member, we arrange volunteer drivers or paid Ubers, easing the journey one car ride at a time.
**Welfare Benefit Assistance:** When the financial strain becomes too heavy and the paperwork feels too much, we assist families of patients in applying for eligible welfare benefits.
**Care packages:** From a hug in a box after a gruelling day to a pampering arrangement after surgery, we send care packages to brighten the journey and remind each patient they’re not alone.
**Food deliveries:** Be it a warm supper to come home to or fresh food during recovery, we deliver nourishing meals to help patients stay strong and feel supported as they forge on.
**Lunch Brunch:** We pack and deliver nutritious school lunches and snacks daily to families in crisis, enabling children to be nurtured and cared for and attend school with an improved state of mind.
## **- Wellbeing support**
Battling cancer means more than just fighting the illness. It means carrying fear, uncertainty, and hope at the same time.
How do families explain the unexplainable? What keeps them going on the hardest days? Where do they turn when they feel alone?
From the first call through treatment and beyond, we are there to walk alongside patients and families, making the journey less lonely and easier to endure.
**Family Support Workers:** Whether it’s checking in after a long day or coordinating care, each patient is matched with a dedicated support worker who is there for them through every step of the journey. **Respite and Trips:** After long, exhausting days, a chance to recharge can make all the difference. We arrange restorative trips and holidays for patients and families, helping them rest and reset.
**Annual Retreat:** Day after day, cancer patients endure gruelling treatments and difficult side effects. Our annual retreat is a true lifeline, bringing patients together for an uplifting weekend, so they can return home with renewed strength.
**Support Groups:** Illness can be isolating when no one else seems to understand. Our support groups create a safe place for patients to connect, share experiences, and support one another.
**Individual Therapy** : Cancer brings complex emotions and difficult questions. We provide therapy for patients, giving them a secure space to process their experiences, build resilience, and move forward.
- 2 -
## **ACHEINU CANCER SUPPORT**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE PERIOD ENDED 31 MARCH 2025**_
## **Achievements and performance**
Our comprehensive support services have transformed the cancer journey for patients and their families, providing essential medical, emotional, and practical support. Our work has given stability and empowerment to ease the cancer journey. In 2024 alone, ACS delivered crucial services to address the diverse needs, providing direct support to over 150 families, aimed at improving both their physical and mental well-being.
Our Impact in Numbers – 2024
- 2,192 Medical Queries
- 211 Medical Appointments
- 150 Diagnostic Tests
- 127 Hospital Intermediary Services
- 3 Awareness Events
- 323 Complimentary Therapy Sessions
- 1001 Hospital Transport Rides
- 1,700 Care Packages
- 1,500 Food Packages
- 2338 Cooked Meals
- 25 Welfare Grants
- 5,460 Support Calls
- 41 couples at the Annual Retreat
- 36 Individual Family Respites
- 364 Therapy Sessions
This data demonstrates our significant impact in providing crucial support, accelerating treatment, and alleviating the financial and emotional strain on families affected by cancer.
At ACS, we measure success through both quantitative and qualitative metrics, ensuring that our programs meet the needs of our beneficiaries and have a lasting positive impact.
The impact of our work is clearly demonstrated by the feedback and recording of outcomes from our beneficiaries:
Beneficiary Feedback: A survey conducted with our beneficiaries revealed that 90% reported improved mental health and coping abilities after receiving ACS’s services. 92% of individuals felt less isolated and more connected, while 85% of patients and families felt better supported throughout their medical treatment journey.
Life Transformation: 78% of patients indicated that they successfully rebuilt their lives within their cancer journey, feeling mentally strong and resilient. This shows that our holistic support is effective in helping individuals regain their sense of self and stability.
Service Delivery Metrics: We track the number of calls to our support line, therapy sessions, food packages, and emergency tests, ensuring that our services are being utilised effectively. This represents the tangible assistance we provided in alleviating the day-to-day burdens cancer patients face.
- 3 -
## **ACHEINU CANCER SUPPORT**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE PERIOD ENDED 31 MARCH 2025**_
## **Patient Testimonials:**
_The weekend in Bournemouth was just what our family needed on this journey. A luxurious Shabbos with others facing the same challenge, completely free of charge, there are no words to describe how much it meant._
_The support group is the only place I don’t have to pretend I’m okay. It’s where I can breathe and be understood._
_It was the first time in months I felt like a person again, not just a patient. That Shabbos was so uplifting and memorable._
_When I got the diagnosis, I called ACS and broke down. Mr. Wosner comforted me and promised Acheinu would take care of us. They kept their word, helping me find the right doctor and accompanying me to the first appointment._
_I always saw myself as healthy and didn’t think I needed any tests. Then I saw an ACS ad encouraging everyone to get checked and let’s just say, that decision saved my life._
_I hadn’t been feeling well for months, and the uncertainty was overwhelming. ACS arranged all the tests and guided me through every step._
_The transport ACS provided was such a huge relief. Instead of worrying about lifts, I’d walk out of the hospital and find an Uber waiting for me, like someone was looking out for me every step of the way._
_My kids were so excited to receive the Shabbos package with all their favourite goodies. You just know what to send and when to deliver._
_When everything else felt out of control, the fresh suppers brought calm back into our home._
.
## **Acknowledgements:**
ACS is deeply grateful to those individuals, charities, and trusts who partner with us, enabling us to continue our vital work of supporting those affected by cancer.
Community donations: We are eternally grateful to the hundreds of individuals who have generously pledged donations at our January 2024 gala dinner, enabling our charity to keep providing vital services.
Charities, Foundations and Trusts: We extend our heartfelt gratitude to those who have generously supported ACS. Your unwavering support has been instrumental in our mission to provide crucial assistance to cancer patients. We remain deeply appreciative of your invaluable contributions.
## Some of these are:
Community Organisation BGC City Bridge Trust, Bob And Michelle Shemtob Charitable Trust, Sport England, Tesco Community Fund, Souter Charitable Trust, Amabrill Ltd, Rachel Charitable Trust, Gerald and Gail Family Foundation, Reuben Foundation, The Childwick Trust, Shoresh Charitable Trust, The Fence Club, Charles Lewis Foundation, Chalfords Limited, National Lottery Awards for All, Jewish Child’s Day, Hackney Giving, NHS North East London.
- 4 -
## **ACHEINU CANCER SUPPORT**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE PERIOD ENDED 31 MARCH 2025**_
## **Financial review**
Over the previous year, there has been an increase in the donations received, with the expenses increasing as well, leaving free reserves of £121,072 (2023: surplus of £107,704).
The trustees are satisfied with the results, and significant progress has been made in meeting the charity's reserves policy as stated below. The trustees will further increase the charity's fundraising efforts to ensure that, going forward, the charity will meet its target of retaining three months' running costs in reserves, ensuring financial stability for the organisation.
In addition, the charity has restricted funds of £19,635 to carry out various specific projects.
Looking ahead, we continue to remain confident in the charity's ability to raise funds from the community as well as from grant-giving charities. We also plan to broaden our fundraising base by accessing statutory funding from local authorities and acting on market research that we have undertaken locally.
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 three month’s expenditure. The trustees considers 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.
The trustees has assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. All financial transactions and payments are authorised by two unrelated payment authorises.
As we move into 2026 and beyond, ACS remains dedicated to expanding our support and services to those in need.
Through our comprehensive approach—combining practical support, emotional guidance, and medical advocacy—ACS makes a meaningful difference to the lives of cancer patients and their families. Our hope is to continue fostering a community of strength, care, and empowerment for individuals and families affected by cancer. We are proud of the progress we’ve made, and remain committed to providing meaningful support to those we serve.
## **Structure, governance and management**
The charity is a Charitable Incorporated Organisation and is controlled by its governing document dated 01 August 2018 and as amended on the 20 January 2022, which includes the objects of the charity. It was registered as a charity on the 17 January 2019.
The trustees who served during the period and up to the date of signature of the financial statements were: Mr Morris Herzog Mr Moshe Hersh Kahan Mrs C G Werthaim Mrs C R Wosner
(Resigned 19 December 2024)
- 5 -
## **ACHEINU CANCER SUPPORT**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE PERIOD ENDED 31 MARCH 2025**_
ACS have developed policies and procedures that reflect our organisational values. We are committed to maintaining high ethical standards such as safeguarding the welfare of all our employees and volunteers and everyone who receives our support. We believe all children and adults have the right to protection from all types of harm or abuse. Our employees and volunteers have a duty to prevent the abuse of children and adults and report any safeguarding concerns to the relevant person. We support and train our people and monitor performance in such areas as safeguarding, health and safety, information security and data protection.
ACS services are provided to all without discrimination. We value gender equality; and neurodiversity. We value differences in employees, volunteers, professionals, people living with cancer and supporters, and understand and respond to their different needs and situations.
Day-to-day management of activities is carried out by the Director, supported by a Projects Coordinator, Finance Manager and administrative support.
ACS's patient coordinators are under continuous supervision, adhering to full training relevant to their posts. Activities are supervised and run by our Project Coordinator, 14 part-time employees, as well as a team of dedicated volunteers.
The Trust Deed requires that the number of Trustees shall not be less than three, and no more than seven. The power to appoint new Trustees is vested in the existing Trustees. It is not currently the intention of the charity to appoint new trustees. However shall the situation change in the future new Trustees will be recruited for their competence, specialist skills and ability to promote the objectives of the Charity. New Trustees are appointed by the resolution of the Trustees, which is recorded in the minutes and signed by a Trustee, and are given induction and appropriate training by the current Trustees.
The Board and its committees meet minimum four times a year. The Board has delegated specific responsibilities to its committees, each of which has detailed terms of reference and reports to the Board. The remit of the committees is reviewed regularly to ensure they continue to work well.
If the charity is wound up or upon dissolution the remaining assets must be distributed to not for profit organisations as detailed in the constitution.
None of the trustees' has any beneficial interest in the charity.
The trustees' report was approved by the Board of Trustees.
.............................. **Mr Moshe Hersh Kahan** Trustee Dated: .........................
- 6 -
## **ACHEINU CANCER SUPPORT**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
## _**FOR THE PERIOD ENDED 31 MARCH 2025**_
The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
- 7 -
## **ACHEINU CANCER SUPPORT**
## **INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF ACHEINU CANCER SUPPORT**
## **Opinion**
We have audited the financial statements of Acheinu Cancer Support (the ‘charity’) for the period ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
- give a true and fair view of the state of the charity’s affairs as at 31 March 2025 and of its incoming resources and application of resources, for the period then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Charities Act 2011.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the _Auditor's responsibilities for the audit of the financial statements_ section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **Matters on which we are required to report by exception**
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:
- the information given in the financial statements is inconsistent in any material respect with the trustees' report; or
- sufficient accounting records have not been kept; or
- the financial statements are not in agreement with the accounting records; or
- we have not received all the information and explanations we require for our audit.
- 8 -
## **ACHEINU CANCER SUPPORT**
## **INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF ACHEINU CANCER SUPPORT**
## **Responsibilities of trustees**
As explained more fully in the statement of trustees' responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to cease operations, or have no realistic alternative but to do so.
## **Auditor's responsibilities for the audit of the financial statements**
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and noncompliance with laws and regulations, we considered the following:
- 1) Enquiries of management concerning the charity's policies and procedures relating to:
- identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance
- detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; and
- the internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations; 2) Discussions among the engagement team regarding how and when fraud might occur in the financial statements and any potential indicators of fraud.
In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.
We also obtained an understanding of the legal and regulatory framework that the charity operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Companies Act and the Charities Act 2011 .
In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the charity's ability to operate or avoid a material penalty.
As a result of performing the above, we did not identify any key audit matters related to the potential risk of fraud or non-compliance with laws and regulations.
- 9 -
## **ACHEINU CANCER SUPPORT**
## **INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF ACHEINU CANCER SUPPORT**
In addition to the above, our procedures to respond to risks identified included the following:
- Reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;
- Enquiring of management concerning actual and potential litigation and claims;
- Performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;
- Reading minutes of meetings of those charged with governance.
- In addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.
We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members, and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.
We note that our audit is not primarily designed to detect non-compliance with laws and regulations and the Trustees and other management are responsible for such internal control as the Trustees and other management of the Charity determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to errors or fraud, including compliance with laws and regulations. Additionally, owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
## **Other matters**
Your attention is drawn to the fact that the comparative figures were not audited, as the prior years accounts were not subject to an audit.
Your attention is drawn to the fact that the charity has prepared financial statements 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)" (as amended) 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.
This has been done in order for the financial statements to provide a true and fair view in accordance with current Generally Accepted Accounting Practice.
This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
||.........................|
|---|---|
|Mr Philippe Herszaft (Senior Statutory Auditor)||
|For and on behalf of||
|Glazers||
|Chartered Accountants||
|Statutory Auditor|843 Finchley Road|
||London|
||NW11 8NA|
Glazers is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
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## **ACHEINU CANCER SUPPORT**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE PERIOD ENDED 31 MARCH 2025**_
|||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|---|---|---|---|
|||**funds**|**funds**||**funds**|**funds**||
|||**31.03.2025**|**31.03.2025**|**31.03.2025**|**31.12.2023**|**31.12.2023**|**31.12.2023**|
||**Notes**|**£**|**£**|**£**|**£**|**£**|**£**|
|**Income from:**||||||||
|Donations and||||||||
|legacies|**3**|1,164,649|-|1,164,649|677,480|-|677,480|
|Charitable activities|**4**|-|202,233|202,233|-|143,856|143,856|
|Investments|**5**|87|-|87|-|-|-|
|**Total income**||1,164,736|202,233|1,366,969|677,480|143,856|821,336|
|**Expenditure on:**||||||||
|Raising funds|**6**|305,440|-|305,440|77,190|-|77,190|
|Charitable activities|**7**|827,168|244,382|1,071,550|494,406|213,269|707,675|
|**Total expenditure**||1,132,608|244,382|1,376,990|571,596|213,269|784,865|
|**Net incoming/(outgoing)**||||||||
|**resources before**||||||||
|**transfers**||32,128|(42,149)|(10,021)|105,884|(69,413)|36,471|
|Gross transfers||||||||
|between funds||(18,760)|18,760|-|(29,776)|29,776|-|
|**Net income/(expenditure)**||||||||
|**for the period/**||||||||
|**Net movement in funds**||13,368|(23,389)|(10,021)|76,108|(39,637)|36,471|
|Fund balances at 1|January|||||||
|2024||107,704|43,024|150,728|31,596|82,661|114,257|
|**Fund balances at 31**||||||||
|**March 2025**||121,072|19,635|140,707|107,704|43,024|150,728|
The statement of financial activities includes all gains and losses recognised in the period.
All income and expenditure derive from continuing activities.
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## **ACHEINU CANCER SUPPORT**
## **BALANCE SHEET**
## _**AS AT 31 MARCH 2025**_
|**Notes**
**Fixed assets**
Tangible assets
**13**
**Current assets**
Debtors
**14**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**16**
Net current assets
**Total assets less current liabilities**
**Creditors: amounts falling due after**
**more than one year**
**17**
**Net assets**
**Income funds**
Restricted funds
Unrestricted funds|**31.03.2025**
**£**
**£**
7,880
140,873
36,056
176,929
(24,518)
152,411
160,291
(19,584)
140,707
19,635
121,072
140,707|**31.12.2023**
**£**
**£**
9,647
-
184,511
184,511
(16,346)
168,165
177,812
(27,084)
150,728
43,024
107,704
150,728|
|---|---|---|
The financial statements were approved by the Trustees on .........................
..............................
Mr Moshe Hersh Kahan **Trustee**
- 12 -
## **ACHEINU CANCER SUPPORT**
## **STATEMENT OF CASH FLOWS**
## _**FOR THE PERIOD ENDED 31 MARCH 2025**_
|**Notes**
**Cash flows from operating activities**
Cash (absorbed by)/generated from
operations
**20**
**Investing activities**
Investment income received
**Net cash generated from/(used in)**
**investing activities**
**Financing activities**
Repayment of bank loans
**Net cash used in financing activities**
**Net (decrease)/increase in cash and cash**
**equivalents**
Cash and cash equivalents at beginning of period
**Cash and cash equivalents at end of period**|**31.03.2025**
**£**
**£**
(142,292)
87
87
(6,250)
(6,250)
(148,455)
184,511
36,056|**31.12.2023**
**£**
**£**
38,594
-
-
(5,000)
(5,000)
33,594
150,917
184,511|
|---|---|---|
- 13 -
## **ACHEINU CANCER SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE PERIOD ENDED 31 MARCH 2025**_
## **1 Accounting policies**
## **Charity information**
Acheinu Cancer Support is a public benefit entity and a Charitable Incorporated Organisation registered in England and Wales.
## 1.1 **Reporting period**
The charity extended its accounting year end from the 31 December 2024 till the 31 March 2025. The charity extended its year end as they felt it would be more beneficial to report their information till March for fundraising purposes. Due to the above the that comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.
## **1.2 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 financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
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.
## **1.3 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, based on the continued support from the community. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.4 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 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.
## **1.5 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.
- 14 -
## **ACHEINU CANCER SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE PERIOD ENDED 31 MARCH 2025**_
## **1 Accounting policies**
**(Continued)**
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.
## **1.6 Expenditure**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
Expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
## **1.7 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures and fittings 25% RBM Computers 15% RBM
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
## **1.8 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## **1.9 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.
## **1.10 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.
- 15 -
## **ACHEINU CANCER SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE PERIOD ENDED 31 MARCH 2025**_
## **1 Accounting policies**
## **(Continued)**
## _**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.
## **1.11 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.
## **1.12 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **2 Critical accounting estimates and judgements**
The preparation of the financial statements did not require management to make judgements, estimates or assumptions that affect the amounts reported.
## **3 Donations and legacies**
||**Unrestricted **|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**31.03.2025**|**31.12.2023**|
||**£**|**£**|
|Donations and gifts|1,163,015|677,480|
|Legacies receivable|1,634|-|
||1,164,649|677,480|
- 16 -
## **ACHEINU CANCER SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE PERIOD ENDED 31 MARCH 2025**_
|**4**
**5**
**6**|**Charitable activities**
**Charitable**
**Income**
**Charitable**
**Income**
**31.03.2025**
**31.12.2023**
**£**
**£**
Performance related grants
202,233
143,856
**Investments**
**Unrestricted**
**Total**
**funds**
**31.03.2025**
**31.12.2023**
**£**
**£**
Interest receivable
87
-
**Raising funds**
**Unrestricted Unrestricted**
**funds**
**funds**
**31.03.2025**
**31.12.2023**
**£**
**£**
Fundraising and publicity
Staging fundraising events
239,580
71,693
Advertising
-
4,718
Other fundraising costs
65,860
779
Fundraising and publicity
305,440
77,190
305,440
77,190|
|---|---|
- 17 -
## **ACHEINU CANCER SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE PERIOD ENDED 31 MARCH 2025**_
## **7 Charitable activities**
||**Medical**|**Wellbeing**|**Practical**|**Total**|**Medical**|**Wellbeing**|**Practical**|**Total**|
|---|---|---|---|---|---|---|---|---|
||**Care**|**support**|**support**|**31.03.2025**|**Care**|**support**|**support**|**31.12.2023**|
||**31.03.2025**|**31.03.2025**|**31.03.2025**||**31.12.2023**|**31.12.2023**|**31.12.2023**||
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Staff costs|28,944|34,450|49,598|112,992|14,220|26,401|23,036|63,657|
|Depreciation and impairment|588|564|615|1,767|378|760|584|1,722|
|Charitable Expenditure|239,057|211,202|250,081|700,340|103,578|214,162|162,447|480,187|
||268,589|246,216|300,294|815,099|118,176|241,323|186,067|545,566|
|Grant funding of activities (see note 8)|173|-|-|173|305|-|-|305|
|Share of support costs (see note 9)|77,425|68,403|80,995|226,823|31,446|63,135|48,499|143,080|
|Share of governance costs (see note 9)|10,054|8,883|10,518|29,455|4,115|8,262|6,347|18,724|
||356,241|323,502|391,807|1,071,550|154,042|312,720|240,913|707,675|
|**Analysis by fund**|||||||||
|Unrestricted funds|290,941|241,026|295,201|827,168|109,852|198,079|186,475|494,406|
|Restricted funds|65,300|82,476|96,606|244,382|44,190|114,641|54,438|213,269|
||356,241|323,502|391,807|1,071,550|154,042|312,720|240,913|707,675|
- 18 -
## **ACHEINU CANCER SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE PERIOD ENDED 31 MARCH 2025**_
## **8 Grants payable**
|Grants to institutions:
**9**
**Support costs**
Staff costs
Office rent
General office expenses
IT Services
Advertising
Audit fees
Accountancy
Legal and professional
Bank Charges & Other
fees
Bank loan interest|**Support**
**costs**
**Governance**
**costs**
**31.03.2025**
**£**
**£**
**£**
106,127
-
106,127
28,600
-
28,600
40,600
-
40,600
18,938
-
18,938
32,558
-
32,558
-
2,000
2,000
-
4,000
4,000
-
7,498
7,498
-
15,045
15,045
-
912
912
226,823
29,455
256,278|**Medical Care**Medical Care
**31.03.2025**
31.12.2023
**£**
£
173
305
**Support**
**costs**
**Governance**
**costs**
**31.12.2023**
**£**
**£**
**£**
53,641
-
53,641
22,440
-
22,440
32,402
-
32,402
4,964
-
4,964
29,633
-
29,633
-
-
-
-
4,920
4,920
-
1,023
1,023
-
11,906
11,906
-
875
875
143,080
18,724
161,804|**Medical Care**Medical Care
**31.03.2025**
31.12.2023
**£**
£
173
305
**Support**
**costs**
**Governance**
**costs**
**31.12.2023**
**£**
**£**
**£**
53,641
-
53,641
22,440
-
22,440
32,402
-
32,402
4,964
-
4,964
29,633
-
29,633
-
-
-
-
4,920
4,920
-
1,023
1,023
-
11,906
11,906
-
875
875
143,080
18,724
161,804|
|---|---|---|---|
||||161,804|
## **10 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the period.
## **11 Employees**
The average monthly number of employees during the period was:
|**31.03.2025**|**31.12.2023**|
|---|---|
|**Number**|**Number**|
|18|14|
- 19 -
## **ACHEINU CANCER SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE PERIOD ENDED 31 MARCH 2025**_
|**11**|**Employees**||**(Continued)**|
|---|---|---|---|
||**Employment costs**|**31.03.2025**|**31.12.2023**|
|||**£**|**£**|
||Wages and salaries|217,957|116,724|
||Other pension costs|1,162|574|
|||219,119|117,298|
There were no employees whose annual remuneration was more than £60,000.
## **12 Taxation**
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. **13 Tangible fixed assets**
|**13**|**Tangible fixed assets**||||
|---|---|---|---|---|
|||**Fixtures and**|**Computers**|**Total**|
|||**fittings**|||
|||**£**|**£**|**£**|
||**Cost**||||
||At 1 January 2024|529|19,140|19,669|
||At 31 March 2025|529|19,140|19,669|
||**Depreciation and impairment**||||
||At 1 January 2024|404|9,618|10,022|
||Depreciation charged in the period|35|1,732|1,767|
||At 31 March 2025|439|11,350|11,789|
||**Carrying amount**||||
||At 31 March 2025|90|7,790|7,880|
||At 31 December 2023|125|9,522|9,647|
|**14**|**Debtors**||||
||||**31.03.2025**|**31.12.2023**|
||**Amounts falling due within one year:**||**£**|**£**|
||Other debtors||140,873|-|
The above relates to pledges made during the last charity campaign, that meet the charity's income recognition policy.
- 20 -
## **ACHEINU CANCER SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE PERIOD ENDED 31 MARCH 2025**_
## **15 Loans and overdrafts**
|**Loans and overdrafts**|||
|---|---|---|
||**31.03.2025**|**31.12.2023**|
||**£**|**£**|
|Bank loans|25,834|32,084|
|Payable within one year|6,250|5,000|
|Payable after one year|19,584|27,084|
The above long-term loan is guaranteed by the government under the Bounce back loan scheme.
The loan accrues interest at 2.5% p.a.
## **16 Creditors: amounts falling due within one year**
||||||**31.03.2025**|**31.03.2025**|**31.12.2023**|
|---|---|---|---|---|---|---|---|
|||||**Notes**||**£**|**£**|
||Bank loans||||**15**|6,250|5,000|
||Other taxation and social|security||||337|115|
||Trade creditors|||||4,347|6,728|
||Accruals and deferred income|||||13,584|4,503|
|||||||24,518|16,346|
|**17**|**Creditors: amounts falling due after more than one**|||**year**||||
||||||**31.03.2025**||**31.12.2023**|
|||||**Notes**||**£**|**£**|
||Bank loans||||**15**|19,584|27,084|
|**18**|**Analysis of net assets between funds**|||||||
|||**Unrestricted**|**Restricted**|**Total Unrestricted**||**Restricted**|**Total**|
|||**funds**|**funds**||**funds**|**funds**||
|||**31.03.2025**|**31.03.2025**|**31.03.2025**|**31.12.2023**|**31.12.2023**|**31.12.2023**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
||Fund balances at 31|||||||
||March 2025 are|||||||
||represented by:|||||||
||Tangible assets|7,880|-|7,880|9,647|-|9,647|
||Current assets/(liabilities)|132,776|19,635|152,411|125,141|43,024|168,165|
||Long term liabilities|(19,584)|-|(19,584)|(27,084)|-|(27,084)|
|||121,072|19,635|140,707|107,704|43,024|150,728|
- 21 -
## **ACHEINU CANCER SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE PERIOD ENDED 31 MARCH 2025**_
## **19 Related party transactions**
During the year the charity made payments of £27,425 (2023: £24,098) for services provided by individuals related to some of the trustees of the charity and £47,074 (2023: £39,000) for goods. After considering all options it was decided that it was in the charity's best interest to go ahead with these transactions and appropriate action was taken to manage any conflicts of interest.
There were no other disclosable related party transactions during the period (31.12.2023 - none).
|**20**|**Cash generated from operations**||**31.03.2025**|**31.12.2023**|
|---|---|---|---|---|
||||**£**|**£**|
||(Deficit)/surpus for the period||(10,021)|36,471|
||Adjustments for:||||
||Investment income recognised in statement of financial activities||(87)|-|
||Depreciation and impairment of tangible fixed assets||1,767|1,722|
||Movements in working capital:||||
||(Increase)/decrease in debtors||(140,873)|2,500|
||Increase/(decrease) in creditors||6,922|(2,099)|
||**Cash (absorbed by)/generated from operations**||(142,292)|38,594|
|**21**|**Analysis of changes in net funds**||||
|||**At 1 January**|**Cash flowsAt**|**31 March 2025**|
|||**2024**|||
|||**£**|**£**|**£**|
||Cash at bank and in hand|184,511|(148,455)|36,056|
||Loans falling due within one year|(5,000)|(1,250)|(6,250)|
||Loans falling due after more than one year|(27,084)|7,500|(19,584)|
|||152,427|(142,205)|10,222|
- 22 -