## **Charity Registration No. 1182637 (England and Wales)** 

**Charity Registration No. SC049948 (Scotland)** 

**Company Registration No. CE016951 (England and Wales)** 

## **THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **TRUSTEES' REPORT AND FINANCIAL STATEMENTS** 

**FOR THE YEAR ENDED 31 DECEMBER 2022** 



## **THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **LEGAL AND ADMINISTRATIVE INFORMATION** 

**Trustees** David Oxnam (Chair of Board of Trustees) Gayle Routledge Rachel Wilcox David Hobin Sarah Curtis **Chief Executive** Ashley Ball-Gamble **Charity number** 1182637 (England and Wales) SC049948 (Scotland) **Company number** CE016951 **Operating name** CCLG **Principal address** Century House 24 De Montfort Street Leicester LE1 7GB **Auditor** Newby Castleman LLP West Walk Building 110 Regent Road Leicester LE1 7LT **Bankers** HSBC Bank Plc 2-6 Gallowtree Gate Leicester LE1 1DA Scottish Widows Bank Plc PO Box 12757 67 Morrison Street Edinburgh EH3 8YJ CAF Bank Ltd 25 Kings Avenue Kings Hill Kent ME19 4JQ 



## **THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **CONTENTS** 

||**Page**|
|---|---|
|Trustees' report|1 - 10|
|Independent auditor's report|11 - 13|
|Statement of financial activities|14|
|Balance sheet|15|
|Statement of cash flows|16|
|Notes to the financial statements|17 - 31|





**THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **TRUSTEES' REPORT** 

## **FOR THE YEAR ENDED 31 DECEMBER 2022** 

The trustees of The Children’s Cancer and Leukaemia Group are pleased to present their annual report and financial statements for the year ended 31 December 2022. 

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity’s governing document, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (“FRS 102”), Accounting and Reporting by Charities: the Statement of Recommended Practice for charities applying FRS 102 (2019), the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005, and UK Generally Accepted Accounting Practice. 

## **OBJECTIVES AND ACTIVITIES** 

The objectives of The Children’s Cancer and Leukaemia Group (CCLG) as defined in the constitution are: 

For the public benefit, the relief of sickness and suffering of children, teenagers and young adults with cancer and advancement of education in the field of children, teenagers and young adults with cancer, in particular but not exclusively by: 

1. The relief of sickness and promotion and protection of good health by supporting research into the nature, causes, diagnosis, treatment and social consequences of cancer in children, teenagers and young adults, and to publish the useful results of such research. 

2. The relief of suffering of children, teenagers and young adults with cancer and their families and carers, through the provision of information and support services to them. 

3. The advancement of the education of the public in all areas relating to cancer in children, teenagers and young adults. 

4. The advancement of education and clinical practice by the dissemination of knowledge of the latest research and best practice amongst professionals and practitioners engaged in the treatment, care and support of children, teenagers and young adults with cancer. 

The main beneficiaries of the work carried out by the charity are children, teenagers and young adults with cancer and their families in the United Kingdom and elsewhere in the world. 

CCLG is the UK and Ireland’s professional association for all those involved in the treatment and care of children with cancer (including leukaemia). Our multidisciplinary and multi-professional membership continues to grow. At the end of 2022, there were in excess of 1,300 members. In addition, we host Teenagers and Young Adults with Cancer (TYAC), a multidisciplinary and multi-professional membership association for those involved in the treatment and care of teenagers and young adults with cancer. At the end of 2022, there were more than 400 TYAC members. 

Through our membership activities, we provide an active forum for professionals to work together to share best practice and advance education and professional development. Members are able to network with both national and international colleagues for advice and support and receive information and vital updates on specific diseases and treatments. This ensures every child with cancer receives the best possible treatment and care available wherever they live. 

The activities of our professional association and membership body include: 

- Specialist networks groups: These are a core part of our professional activities enabling professionals to work with others who share the same clinical interests. 

- Key conferences and events: We organise a range of meetings each year to ensure members are kept up to date with the latest developments in cancer research, care, and treatment. Our annual meeting offers an opportunity for all of our members to network with colleagues from across Britain and Ireland. 

- Professional voice for children, teenagers and young adults: We advise governments and other bodies and ensure that we are represented on important groups or in consultations, for example in the area of NHS commissioning of children’s cancer services or the development of NICE quality standards and guidance. 

-  Online members’ area: A vital hub for professionals involved in the care of children and young people with cancer, providing a wealth of resources and educational opportunities for our membership. 

Our members are dedicated to ensuring that children and young people have a greater chance of survival and a better life after treatment. 

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**THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022** 

We support children and young people with cancer and their families in a variety of different ways: 

- Written by experts, our comprehensive quality-assured range of information booklets, leaflets and online content helps patients and their families understand their diagnosis, treatment and what to expect now and in the future. Our publications are available free of charge to those who need them. 

- Our free quarterly magazine, Contact, offers help, support and information for families of children, teenagers and young adults with cancer. 

- We also organise informative events for parents and families each year. Since 2014, we have organised the UK Childhood Cancer Conference. This hugely successful event brings together parents, researchers, healthcare professionals and charities to discuss the latest research into childhood cancer and talk about the issues which affect parents. 

- Our website is a comprehensive resource of childhood cancer information. Our online ‘Childhood Cancer Information Hub’, brings together information resources (booklets and leaflets, web pages, film and video content and more) into a single ‘one-stop-shop’, which is easily searchable and can be filtered by cancer type, audience, etc. 

The outstanding progress made in cancer treatment is the result of extensive research studies and clinical trials over the last 40 years which now underpin today's standard treatments. During this time, CCLG has played a key role in the success seen in the world of children's cancer so that now over 80% of children are cured. But there are still some childhood cancers with a poor outlook, and some treatments can have longlasting and devastating side effects. Further research is vital to improve survival rates and to find kinder treatments. We fund and support a variety of research into childhood cancers including: 

- The CCLG Tissue Bank is the UK's largest collection of tumour, DNA and other tissue samples from childhood cancer patients. Samples enable scientists and researchers to get as close to the disease as possible so they can find new ways of diagnosing children, new treatments and cures for patients. 

- We offer funds and grants to launch new research projects and develop new clinical trials. 

- We work in partnership with other charities and organisations to support research. We use our researchfunding infrastructure, as well as the scientific and medical expertise of our membership, to support smaller charities to meet their research aims. For example, by managing a research funding programme or helping them to identify research to support. 

- We can 'ringfence' funds so that our supporters can raise funds towards a cancer-specific research project. 

- Our Special Interest Groups provide a forum for discussion and planning of research and bring together potential collaborators. We organise and support scientific meetings where research findings are shared and discussed, and we support our membership to be involved in planning research and attending important meetings through bursaries and sponsorship. 

- We support the next generation of childhood cancer researchers through our trainee scheme in partnership with the National Cancer Research Institute. This allows trainee paediatric oncologists to be involved in the development and management of clinical trials, by attending meetings, being mentored by experienced researchers, and gaining insight into research activity. 

- Since 2017, CCLG has been a member of the Association of Medical Research Charities, demonstrating our commitment to funding high-quality, world class research and confirming the high standard of the processes we use to select and fund research. 

We measure our success in achieving our objectives in a number of ways: 

- The number of patient information products distributed, and the number of visits to the ‘about childhood cancer’ section of our website, are some measures used to ascertain our success in supporting patients and their families. We also gather feedback on our information products. 

- The number of publications in journals, the number of studies accessing the CCLG Tissue Bank, and the amount of tissue samples banked, are some measures used to ascertain the success of our research programme including the CCLG Tissue Bank. 

- The number of members and retention of members are some basic measures used to ascertain how we are supporting the community of professionals we serve through our professional association activities. 

- The number of research projects funded and their value, and the outcome of research projects including peer-reviewed papers in scientific journals. 

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**THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **TRUSTEES' REPORT (CONTINUED)** 

## **FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **ACHIEVEMENTS AND PERFORMANCE** 

Around 1,800 children (aged 0-14) and a further 2,300 teenagers and young adults (aged 15-25) are diagnosed with cancer each year in the UK. Although overall five-year survival for cancer in children and young people is now over 80%, for some cancers there have not been such dramatic improvements in survival, and even where treatment is successful, many survivors have to contend with life-long and life-limiting side effects. We continue to work towards the four main goals set out in our strategic plan, launched in 2018, and the goals of the TYAC strategic plan, launched in 2019, as detailed below. Highlights of our achievements during the year are set out under each of these strategic goals. 

Providing leadership and expertise for the treatment and care of children and young people with cancer 

As the UK and Ireland’s professional association for those working in the field of paediatric oncology and haematology, CCLG is a leading voice for children’s cancer, liaising with community groups, the government and the NHS to influence policies. We use our expertise to improve treatment and care and meet the needs of patients and families. In 2022: 

- Our Annual Meeting returned to being an in-person event, following a virtual meeting in 2021 as a result of the COVID-19 pandemic. This event brought together more than 250 professionals to share the most up-to-date news, research and developments in all areas of treatment and care. A new format programme resulted in increased opportunities to participate in the event for our multi-professional membership. 

- At the Annual Meeting, we celebrated our first ever Member Awards and Research Awards, with a ceremony taking place as part of the meeting dinner. The Awards celebrated the outstanding contribution of members and researchers to the work of CCLG and children with cancer. A total of eight Member Awards and five Research Awards were presented, introduced to acknowledge and reward teams and individuals for best practice excellence and cutting-edge research. Our Member Awards categories included the ‘Johann Visser Award for Outstanding Contribution’, for those who have gone above and beyond to support the work and services of CCLG and its members, named in honour of long-standing CCLG member Dr Johann Visser who sadly passed away in 2020. 

- We held a number of other in-person educational opportunities for members during the year, including a two-day specialist course in soft tissue sarcomas, a supportive care education day, and continued our series of late effects and nursing online lectures. 

- We continued to produce and update a number of clinical treatment guidelines, ensuring standardised, high quality and evidence-based treatment for all children, particularly in diseases where there is currently no open clinical trial. 

- We launched CCLG Connect, an online community for the CCLG membership, towards the end of the year. This provides a space for members to connect with each other, participate in group activities, share best-practice and research outputs, ask questions and disseminate useful resources. So far, feedback on these new resources has been hugely positive. 

- Our strategic partnership with Young Lives vs Cancer continued, providing benefits to both organisations. The Chief Nurse role at CCLG is funded by Young Lives vs Cancer, working to provide clinical and health system insight and intelligence to the latter and enhance support for nursing and allied health professionals within CCLG. 

- Following changes to the Young Lives vs Cancer (formerly CLIC Sargent) nursing programme, we worked with Young Lives vs Cancer to develop a new Chief Nurse role at CCLG. The role is funded by Young Lives vs Cancer and employed by CCLG, working to enhance support for nursing and allied health professionals (AHPs), manage a range of nursing and AHP programmes at CCLG, supporting our nursing and AHP working groups, and provide clinical and health system insight and intelligence to Young Lives vs Cancer. 

- We published the Career and Education Framework for Children and Young People (CYP) Cancer Nursing. This new version was extensively updated in 2022 by a working party from across the joint Royal College of Nursing (RCN) and CCLG nursing groups. The framework sets out competencies for knowledge and skills across a range of topic areas in CYP cancer care relevant to career stages. This highlights the professional development required for nurses at all levels of practice aspiring to build or maintain a career in cancer nursing. The framework is intended for use by all nurses who provide care to children and young people (CYP) with cancer, or cancer-like disease, in paediatric services, or services that are unbound by age which may encounter CYP with cancer. 

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**THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022** 

- We published the Systemic Anti-Cancer Therapy (SACT) Passport for CYP Cancer Services. The passport provides a national standardisation of education and assessment for the fundamental skills and knowledge required to safely handle and administer SACT. It is designed for practitioners handling and administering SACT and treating children and young people within Principal Treatment Centres (PTCs), Paediatric Oncology Shared Care Units (POSCUs), and community services. The passport will work most effectively if all UK CYP cancer PTCs and POSCUs adopt it for their SACT training programmes to facilitate standardisation and ease of transfer of skills without repetition and duplication of resources. 

- In February 2022, the Secretary of State for Health and Social Care announced the development of a new ’10-year cancer plan’ to set out a vision to deliver world class cancer care for England. As part of the process of developing this plan, stakeholders including patients, professionals, charities and others were invited to submit evidence to help determine the priorities for the plan. CCLG drew on our expert membership and consulted with parents of children with cancer to develop a detailed response to this call for evidence. We wanted to be clear that children and young people’s cancers are different from adult cancers, and that all too often childhood cancers are included in strategies, plans and documents that focus on ‘all cancers’ – which really means adult cancers. The 10-year cancer plan was not progressed by Government, and instead a new major conditions strategy was proposed. In early 2023, with our partners at Young Lives vs Cancer, we renewed our call for a specific children and young people’s cancer plan. 

## Improving diagnosis times by increasing awareness 

The significance of a delayed diagnosis presents a challenge for primary health care professionals, who are required to triage symptoms that may point to a cancer diagnosis and make appropriate onward referrals. Many symptoms associated with cancer are non-specific and are seen every day in general practice, whilst a cancer diagnosis is seen infrequently. 

Delays in the diagnostic pathway may well lead to more advanced disease at presentation, with subsequent greater risk of death, greater morbidity, and inevitably, distrust of the medical system. There is evidence that tumours presenting in childhood in the UK are larger, at a more advanced stage and require more therapy than those presenting in other parts of Europe. We work to improve diagnosis times for children and young people with cancer. In 2022: 

- We continued working on our Child Cancer Smart project, which will result in a number of clinical referral guidelines, and public and professional awareness tools, on the signs and symptoms of childhood cancer. Some of this activity, which relies on the input and support of a range of health professionals, was delayed due to the pressures on the NHS during the COVID-19 pandemic. Progress has been made during the year and we plan to publish the first guidelines and tools resulting from the Child Cancer Smart project in 2023. 

- The Child Cancer Diagnosis Study, a research project funded by the National Institute for Health Research (NIHR) and CCLG, and jointly run by CCLG and The University of Nottingham, continued in all Principal Treatment Centres in the UK. This innovative, nationwide research will give us, for the first time, an accurate picture of the routes to diagnosis and where we can develop interventions to drive improvements. In March 2022, we published the protocol for the Study in the prestigious British Medical Journal, so that clinicians and researchers around the world could launch similar studies to help close the gap between diagnosis and treatment of childhood cancer. 

- In September 2022, as part of Childhood Cancer Awareness Month, we relaunched our #SpotChildCancer campaign, urging parents to be award of the signs and symptoms of childhood cancer and to ‘trust their instincts’ if they feel something is ‘not right’ with their child. 

Strengthening our expert information portfolio to support more families of a child with cancer 

Looking after a child with cancer can be a scary and lonely experience for families. Our goal is to deliver the right information at the right time and make a positive difference to their daily lives. We continue to be the leading provider of expert-written, award-winning and quality-assured information about all aspects of childhood cancer, from diagnosis to life when treatment has finished. In 2022: 

- We continued to provide information booklets and leaflets to hospitals and directly to families during the year. A number of new publications were produced, and further existing publications were reviewed and revised. 

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**THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022** 

- We produced four issues of our popular magazine, Contact. Feedback on the new format and design, launched in 2021, continues to be overwhelmingly positive, and Contact continues to support families across the UK and around the world. 

- We launched a comprehensive information resource aimed at survivors of childhood cancer. This new late effects information portfolio aims to help prepare childhood cancer patients for how their life may be affected as a result of their treatment. It includes an updated guide for survivors of childhood cancer, as well as 24 new factsheets about different late effects, and online information. 

- We launched a series of online ‘research talks’ aimed at parents of children with cancer (and the general public), which aim to explore the world of childhood cancer research in an accessible way, with each episode in the series featuring a talk from an expert speaker, as well as the opportunity for attendees to ask questions. Recordings of the webinars are made available on our YouTube channel for those unable to attend the live events. 

- Our closed Facebook group for parents and carers of children with cancer, which allows members to seek advice and support from those with similar experiences, and, uniquely, ‘ask the experts’ through posting questions answered by our clinical membership community, continued to grow, reaching over 1,400 members. 

- We successfully passed our second reassessment for the Patient Information Forum (PIF) PIFTick accreditation for our health information. This quality standard is awarded following rigorous assessment of our information production processes, and demonstrates our commitment to reliable, expert, high-quality health information. 

## Supporting and funding world-class research 

Our aim is to both support and fund world-class research, deepen understanding and foster collaborations across the childhood cancer community. One of our most important areas of work is to offer opportunities for our members to develop scientific networks and belong to a wider research community dedicated to childhood cancer. 

Our Research Strategy outlines our exciting plans to fund and support innovative world-class research into childhood cancer and recognises the importance of collaboration, both nationally and internationally, to achieve improvements. 

- We fund research directly, and work with partner charities to support them to fund the best possible research, using our well-established research funding expertise, experience and infrastructure. In total, between our own research funding and that of the partners we work with, 31 new research projects totalling over £6.2 million were funded in 2022. Grants awarded cover a wide range of childhood cancer types, projects focusing on different parts of the cancer experience, and covering a range of different types of research, including discovery science, clinical trials, late effects and systematic reviews. We awarded the first research grants under the TYAC brand during the year, focusing on late effects in teenagers and young adults. 

- Our partnership with The Little Princess Trust continues to go from strength to strength. We support The Little Princess Trust to fund the best quality research, with a focus on finding better, kinder treatments. We provide specialist advice and expertise, as well as run and manage their research-funding programme on their behalf. This partnership helps to minimise duplication, and share expertise meaning that ultimately more money is spent directly on research. During the year, the Little Princess Trust awarded CCLG just over £5.5 million to fund 24 projects, including three large ‘innovation grants’ designed to support innovative new research proposals. During the year, we launched a similar partnership initiative with Candlelighters, a Leeds-based charity, to support them with their research funding programme. 

- We became a partner of the National Cancer Research Institute (NCRI), a UK-wide partnership between research funders working together to maximise the value and benefits of cancer research for patients and the public. NCRI partners are organisations that fund cancer research in the UK, working together to coordinate their research with the aim of avoiding unnecessary duplication and maximising the impact of research for cancer patients and the public. 

- We published our first Research Impact Report, showcasing the impact our research has had on driving forward pioneering breakthrough into finding a curse for childhood cancer. The report highlights that over £15.5 million worth of research has been funded through CCLG making a vital difference to treatments and care for children with cancer. 

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**THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022** 

- We launched a new research blog, aiming to make research understandable and accessible to all those in the childhood cancer community and beyond, including parents, professionals and the general public. The blog shares research concepts and specific projects in an accessible way, raising awareness of both the research we undertake and of cancer research more generally. 

- In December, the final workshop of the Children’s Cancer Priority Setting Partnership (PSP), initiated by CCLG and co-funded with The Little Princess Trust, took place and the Top 10 Priorities in Children’s Cancer Research were announced. The PSP ran under the auspices of the James Lind Alliance (JLA). The JLA is a non-profit making initiative established in 2004. It brings patients, carers and clinicians together in Priority Setting Partnerships (PSPs) to identify and prioritise the top 10 unanswered questions or evidence uncertainties that they agree are the most important. The aim of this is to make sure that health research funders are aware of the issues that matter most to the people who need to use the research in their everyday lives. The publication of the Top 10 Priorities in Children’s Cancer Research aims to highlight to researchers and research funders key areas of focus that matter to childhood cancer patients and survivors, their families, and the professionals that care for them. 

## Teenagers and Young Adults with Cancer (TYAC) 

Teenagers and Young Adults with Cancer (TYAC) is the professional association for those working in teenage and young adult (TYA) oncology. TYAC merged with CCLG in 2018, and in 2019 we launched a new strategy for the work of TYAC, setting out how we would continue to drive improvements in TYA cancer care, and support the development of professionals working in the field. 

During the year, we continued to develop good practice guidance for professionals working with teenagers and young adults with cancer, launched a number of new networking and educational groups for professionals, including one focused on palliative and end of life care, and another jointly with CCLG focusing on developing ambulatory care services. 

## Fundraising 

All of our work is dependent on the generosity of our supporters. A programme of fundraising underpins our ability to fund research, support patients and families, and improve treatment and care for children and young people with cancer. In 2022: 

- Our Special Named Fund programme continued to grow. After their cancer experiences, families sometimes consider setting up their own charity. For many, our Special Named Funds may be a great alternative. We support families to achieve their fundraising objectives, while taking away the administrative burden of setting up and running a charity. At the end of the year, there were approximately 85 Special Named Funds at CCLG (2021: 70), each raising funds to support research into a specific type of childhood cancer. 

- We capitalised on the ‘lessons learned’ around virtual fundraising during the pandemic, continuing to offer a range of ‘virtual events’, as well as beginning to implement other elements of our new fundraising strategy as COVID-19 restrictions allowed. 

- We continued to invest sustainably in our fundraising infrastructure, including recruiting our first posts focused on fundraising from grant-making trusts and foundations, and further developing our fundraising offer. 

## Fundraising policy 

We are reliant on donations to fund our vital work. Without the generosity of the public, we would not be able to continue providing support to children and young people diagnosed with cancer, and their families, nor fund research into childhood cancer. We believe that it is essential that we are clear and open about how we raise our funds and about the range of ways people can get involved and support our work. 

People raise money for us in many different ways, including through taking part in sporting events, organising events in their local community, or fundraising at their place of work. We also provide opportunities for people to fundraise through providing access to places in key events, such as the London Marathon, and through providing fundraising materials. Our supporters can sign up to make regular donations, or play our lottery which we launched in 2018. 

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**THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022** 

We work with a number of corporate partners, and have received support from charitable trusts and foundations, and through grants from other charities. 

We do not carry out door-to-door fundraising, nor do we use street fundraising to sign up supporters to regular donations. 

Currently, none of our fundraising activities are conducted on our behalf by professional fundraising agencies. 

CCLG is registered with the Fundraising Regulator. We are committed to adhering to the Code of Fundraising Practice. During the year, we received no complaints about our fundraising activities. 

Regular updates are provided to our board of trustees to ensure that they have a good oversight of our activities. 

## **FINANCIAL REVIEW** 

Transactions for the year ended 31 December 2022 fall into roughly the same categories as in previous years. Income generally consists of donations and fundraising income, subscriptions (comprising individual membership subscriptions and hospital subscriptions for health information), registration fees for meetings and events, funding from partner charities such as The Little Princess Trust to support research projects and legacy income. We are grateful to Young Lives vs Cancer, Teenage Cancer Trust and The Little Princess Trust for their support of specific areas of our work. We also benefitted from a grant from The Medical Research Council UK Government COVID Medical Research Charity Support Fund, a scheme designed to support fundraising medical research charities who fund early-career researchers in response to the COVID-19 pandemic. 

The major items of expenditure for CCLG remain staff salaries, professional meeting and event costs, the costs associated with the production of health information, and the awarding of research grants. Staffing costs represent a significant financial commitment, but our small, expert staff team is also responsible for the achievement of the majority of our charitable objectives. Staffing levels are kept under review, with the small, efficient team carrying out and coordinating the considerable activities of the charity. 

Our overall income increased by £2,642,141, compared with the year ending December 2021. We saw an increase in donations and fundraising income during the year, as well as an increase in income from charitable activities, including an increase investment in research by our partners The Little Princess Trust. 

CCLG has a number of restricted funds. Internal records are kept according to requirements for restriction, i.e. disease-specific donations for research into a specific type of cancer, or donations for a specific piece of work. The restricted funds are ring-fenced to support specific projects or areas of activity and cannot be used to support the general running costs of the organisation. 

Expenditure increased in 2022 by £2,373,420 compared to 2021. The primary reason for the increase was an increase in research funding, although we saw increased costs across much of our activity as a result of both the COVID-19 pandemic (e.g. increased costs of holding events as the events industry recovers) and the costof-living crises (e.g. increased energy costs). 

We ended the year with an overall surplus of £537,840. There was a deficit in unrestricted income/expenditure of £100,510, which was planned and represents the Trustees commitment to invest reserves held above the level of our reserves policy into our charitable activities. There was a surplus in restricted income/expenditure of £638,350. Much of our restricted funding is for research, and often funds build over several years before being expended in significant amounts to fund research projects. We plan to spend a significant amount of restricted funds in the next 12 months. 

## Reserves Policy 

The trustees continue to consider the appropriate balance of financial stability and investment in charitable activity. The COVID-19 pandemic has highlighted the importance of an appropriate reserves policy. It is important we continue to hold a level of reserves which can sustain our activity until we have a fuller picture of what post-pandemic fundraising might look like in the medium-term. 

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**THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022** 

We have plans in place to ensure CCLG is ‘fit for the future’ and our reserves policy will ensure we are able to meet those plans. At the end of the year, we have reviewed our reserves policy for CCLG and aim to hold a target level of free reserves (unrestricted funds less tangible fixed assets) of £400,000, which the trustees consider to be approximately six months of core expenditure, including staff salaries, accommodation costs and general running costs. Total reserves at 31 December 2022 were £2,460,897 of which £1,969,937 are restricted and £490,960 are unrestricted. As at 31 December 2022 the charity’s free reserves totalled £448,474, which is in line with the reserves policy. Given the current economic uncertainty, the trustees consider it prudent to continue to spend excess reserves on its charitable activities, while keeping the reserves policy under review. The trustees consider that this ensures that CCLG is ‘fit for the future’. 

Our restricted reserves appear high, at £1,969,937 at the end of 2022. Much of our restricted income is raised by families, ring-fenced for research into specific types of childhood cancer. Research requires significant investment, and thus many of our funds grow over the course of several years before a large sum of money is awarded in the form of a research grant. Our restricted reserves comprise a large number of specific restricted funds which are ring-fenced to a specific purpose, and therefore cannot be used for general activities. Levels of funds are reviewed on a regular basis and spent on charitable activities as soon as sufficient funds are available. We are planning to invest a significant amount of restricted reserves into research during 2023. 

## Investment policy 

The Trustees previously reviewed our plans for investments to consider the most appropriate way of managing these, balancing cashflow, risk and reward. Given the ongoing uncertainty of the financial impact of the COVID19 pandemic, the cost-of-living crisis, high inflation, and future grant commitments, no further action has been taken on investments. Management accounts are produced for the trustees, and a cashflow forecast considerably facilitates management and prediction of charity income. 

## Risk Management 

CCLG is also aware of the requirement to carry out a risk review of its activities. The trustees reviewed the risks the charity faces during the year. A Risk Register is in operation, documenting the systems in place to mitigate those risks, and is kept under review by the trustees. 

## **FUTURE ACTIVITIES** 

All future activities planned are designed to ensure that CCLG continues to fulfil its objectives for children and young people with cancer, and their families, as the ultimate beneficiaries. As the membership of CCLG continues to grow, so does the activity our members are involved in. Our specialist network groups continue to be increasingly active, supporting our activities and providing specialist advice to commissioners of healthcare services and others. The CCLG executive continues to consider ways that CCLG can advance education and professional development, and share and guide best practice. The CCLG executive is a committee comprised of elected members of the CCLG professional body, along with the CEO, who have delegated authority from the Trustees for deciding and implementing the strategy of the organisation as it relates to the clinical, research and professional elements of our work. 

Key planned activity for the next 12 months includes: 

- Researching, designing, building and launching a new website, that uses more modern technology and better meets the needs of our various audiences. 

- Developing and launching a new research strategy, which reflects the Top 10 Research Priorities for Children’s Cancer identified through the Children’s Cancer Priority Setting Partnership. 

- Reviewing our health information content and increasing the range of content available in alternative formats, in particular videos, to better meet the needs of our intended users. 

- Launch the first guidelines and awareness tools as part of our ongoing Child Cancer Smart early diagnosis work. 

- In partnership with other charities, to launch the first Teenage and Young Adult Cancer Awareness Month, to raise awareness of the unique needs of this age group, to raise awareness of the signs and symptoms of cancer in this age group, and to raise further funds to support targeted, specialist research in cancers affecting this age group. 

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**THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022** 

- Develop our range of patient/parent information products in response to demand and specific needs identified by both end-users and professionals. We also aim to continue raising awareness of CCLG and its activities, with a view to continuing to increase the income and resources available to us to meet our objectives. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

The Children’s Cancer and Leukaemia Group (CCLG) was established in 1977 and became a registered charity (number 286669) in 1983. In 2019, a new CIO (registration number 1182637) was formed, with the activities, assets and liabilities of the previous charity transferred to the CIO. 

The charity’s governing instrument is the Constitution and the CIO was first registered in February 2019. In 2020, the CIO became registered with the Scottish Charity Regulator (registration number SC049948). 

The board of trustees is independent of the CCLG membership. The board of trustees is responsible for managing the charity finances in support of the objectives defined by the CCLG Executive. There are a minimum of two and a maximum of eight trustees. One of the trustees will be an elected member of the CCLG Executive, providing a link between these two groups. 

If a vacancy arises, the trustees may appoint any eligible person as a trustee. In selecting individuals for appointment as trustees, the trustees will consider the skills, knowledge and experience needed for the effective running of the charity. Upon appointment, trustees are provided with an induction to the charity. This consists of a briefing paper, as well as meetings with the Chair, CEO, and others as deemed appropriate. Regard is given to the training and development needs of any trustees that may arise. The board of trustees meets quarterly and is supported by staff. Four meetings were held in 2022. 

The trustees come from a range of professional backgrounds, and bring new skills and highly relevant experience. Trustees serving during the year were: David Oxnam (Chair of Board of Trustees) Gayle Routledge Rachel Wilcox David Hobin Sarah Curtis 

The Chief Executive is responsible for the day-to-day operation of the charity on behalf of the trustees. The remuneration of key management is reviewed annually and is set against established pay scales, benchmarked in comparison with similar sized entities including both charities and medical professional associations. The trustees give their time freely and no remuneration was paid in the year. Details of trustee expenses are disclosed in note 12 to the accounts. 

Key Management Personnel during the year were: Ashley Ball-Gamble (Chief Executive) Gill Smitherman (Head of Fundraising) Claire Shinfield (Head of Engagement) Jeanette Hawkins (Chief Nurse) 

## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES** 

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 & Wales and Scotland 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: 

- 9 - 



**THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022** 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP 2019 (FRS 102); 

- 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; 

- 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 proper 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 Charities and Trustee Investment (Scotland) Act 2005, the Charities (Accounts and Reports) Regulations 2008, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the charity’s constitution.  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. 

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website.  Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

David Oxnam **Chair of the board of trustees** 

Dated: 28 June 2023 

- 10 - 



## **THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **INDEPENDENT AUDITOR'S REPORT** 

## **TO THE TRUSTEES OF THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **Opinion** 

We have audited the financial statements of The Children's Cancer and Leukaemia Group (the ‘charity’) for the year ended 31 December 2022 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 December 2022 and of its incoming resources and application of resources, for the year 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, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006. 

## **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 trustees' report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the trustees' report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, 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. 

- 11 - 



## **THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **INDEPENDENT AUDITOR'S REPORT (CONTINUED)** 

## **TO THE TRUSTEES OF THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **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 and the Charities Accounts (Scotland) Regulations 2006 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 

- the charity has not kept adequate and proper accounting records; or 

- the financial statements are not in agreement with the accounting records and returns; or 

- we have not received all the information and explanations we require for our audit. 

## **Responsibilities of trustees** 

As explained more fully in the trustees' responsibilities statement set out on pages 9-10, 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 liquidate the charity or 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 section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with regulations made under these acts. 

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. 

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. 

## **Extent to which the audit was considered capable of detecting irregularities** 

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion. However, responsibility for the prevention and detection of fraud ultimately rests with both those charged with governance and management of the charity. 

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and noncompliance with laws and regulations, our procedures included the following: 

- obtaining an understanding of the legal and regulatory framework applicable to the charity by considering the nature of the industry in which the charity operates and enquiring of management; and 

- identifying the key laws and regulations considered to have a direct impact on the financial statements including the UK Charities Act 2011, Charities and Trustee Investment (Scotland) Act 2005, UK Generally Accepted Accounting Practice and UK tax legislation; and 

- assessing how the charity is complying with the applicable legal and regulatory framework by making further enquiries of management and observing the charity's control environment regarding compliance with regulations and fraud prevention; and 

- assessing the susceptibility of the charity's financial statements to material misstatement, including how fraud might occur, by considering the effectiveness of the charity’s accounting systems and controls and how these were monitored by management. Where the risk of material misstatement was considered to be higher in certain areas, further audit procedures were designed to address this increased risk; and 

- 12 - 



## **THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **INDEPENDENT AUDITOR'S REPORT (CONTINUED)** 

## **TO THE TRUSTEES OF THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

- discussing amongst the engagement team how and where fraud might occur in the financial statements and any potential indicators of fraud. 

## **Audit response to risks of irregularities identified** 

Our procedures to respond to risks identified included the following: 

- performing audit work over revenue recognition including analytical procedures and substantive tests of detail of a sample of revenue transactions; and 

- reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations; and 

- - enquiry of charity staff responsible for compliance to identify any instances of non-compliance with laws and regulations; and 

- enquiry of management, those charged with governance and other relevant parties around actual and potential litigation claims; and 

- reviewing supporting documentation regarding actual and potential litigation claims; and 

- reviewing minutes of meetings of those charged with governance; and 

- performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias; and 

- communicating identified laws and regulations and potential fraud risks to all engagement team members and assessing whether there are any indications of fraud or non-compliance with laws and regulations throughout the audit. 

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. 

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. 

## **Use of our report** 

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, and Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. 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 auditors' 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. 

## **Newby Castleman LLP** 

29 June 2023 

Chartered Accountants Statutory Auditor West Walk Building 110 Regent Road Leicester LE1 7LT 

Newby Castleman LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006. 

- 13 - 



## **THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **STATEMENT OF FINANCIAL ACTIVITIES** 

## **FOR THE YEAR ENDED 31 DECEMBER 2022** 

|**Unrestricted**<br>**Restricted**<br>**funds**<br>**funds**<br>**2022**<br>**2022**<br>**Notes**<br>**£**<br>**£**<br>**Income from:**<br>Donations and legacies<br>**3**<br>796,659<br>1,100,415<br>Charitable activities<br>**4**<br>347,166<br>6,061,600<br>Investments<br>**5**<br>5,935<br>-<br>**Total**<br>1,149,760<br>7,162,015<br>**Expenditure on:**<br>Raising funds<br>**6**<br>377,048<br>-<br>Charitable activities<br>**7**<br>872,045<br>6,524,842<br>Other<br>**11**<br>-<br>-<br>**Total**<br>1,249,093<br>6,524,842<br>**Net (outgoing)/incoming resources before**<br>**transfers**<br>(99,333)<br>637,173<br>Transfers between funds<br>(1,177)<br>1,177<br>**Net (expenditure)/income for the year/**<br>**Net movement in funds**<br>(100,510)<br>638,350<br>**Reconciliation of funds**<br>Total funds brought forward<br>591,470<br>1,331,587<br>**Total funds carried forward**<br>490,960<br>1,969,937|**Total**<br>**2022**<br>**£**<br>1,897,074<br>6,408,766<br>5,935<br>8,311,775<br>377,048<br>7,396,887<br>-<br>7,773,935<br>537,840<br>-<br>537,840<br>1,923,057<br>2,460,897|Total<br>2021<br>£<br>1,454,655<br>4,213,122<br>1,858|
|---|---|---|
|||5,669,635|
|||327,061<br>5,036,553<br>36,901|
|||5,400,515|
|||269,120<br>-|
|||269,120<br>1,653,937|
|||1,923,057|



- 14 - 



## **THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **BALANCE SHEET** 

## **AS AT 31 DECEMBER 2022** 

||||**2022**||**2021**|
|---|---|---|---|---|---|
||**Notes**|**£**|**£**|**£**|**£**|
|**Fixed assets**||||||
|Tangible assets|**14**||42,486||41,442|
|**Current assets**||||||
|Stocks|**15**|53,029||35,426||
|Debtors|**16**|4,922,609||3,769,320||
|Cash at bank and in hand||4,025,410||4,047,115||
|||9,001,048||7,851,861||
|**Liabilities**||||||
|Creditors: amounts falling due within one||||||
|year|**17**|(3,967,898)||(3,395,160)||
|**Net current assets**|||5,033,150||4,456,701|
|**Total assets less current liabilities**|||5,075,636||4,498,143|
|**Creditors: amounts falling due after**||||||
|**more than one year**|**18**||(2,614,739)||(2,575,086)|
|**Total net assets**|||2,460,897||1,923,057|
|**The funds of the charity**||||||
|Restricted funds|**20**||1,969,937||1,331,587|
|Unrestricted funds|**21**||490,960||591,470|
|**Total charity funds**|||2,460,897||1,923,057|



The financial statements were approved and authorised for issue by the board of trustees on 28 August 2023 and are signed on its behalf by: 

David Oxnam (Chair of Board of Trustees) 

## **Trustee** 

The notes on pages 17 - 31 form part of these financial statements. 

- 15 - 



## **THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **STATEMENT OF CASH FLOWS** 

## **FOR THE YEAR ENDED 31 DECEMBER 2022** 

|**Note**<br>**Cash flows from operating activities**<br>Cash (absorbed by)/generated from<br>operations<br>**25**<br>**Investing activities**<br>Purchase of tangible fixed assets<br>Investment income received<br>**Net cash used in investing activities**<br>**Net cash used in financing activities**<br>**Net (decrease)/increase in cash and cash**<br>**equivalents**<br>Cash and cash equivalents at beginning of year<br>**Cash and cash equivalents at end of year**|**2022**<br>**£**<br>**£**<br>(13,527)<br>(14,113)<br>5,935<br>(8,178)<br>-<br>(21,705)<br>4,047,115<br>4,025,410|**2021**<br>**£**<br>**£**<br>128,855<br>(10,123)<br>1,858<br>(8,265)<br>-<br>120,590<br>3,926,525<br>4,047,115|
|---|---|---|



- 16 - 



## **THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **NOTES TO THE  FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **1 Accounting policies** 

## **Charity information** 

The Children's Cancer and Leukaemia Group is governed by its Constitution. 

## **1.1 Basis of preparation** 

The charity is a public benefit entity as defined by FRS102. These financial statements have been prepared in accordance with: The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (“FRS 102”), Accounting and Reporting by Charities: the Statement of Recommended Practice for charities applying FRS 102 (2019), the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005, and UK Generally Accepted Accounting Practice. 

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. These policies have been consistently applied. 

## **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 unless the funds have been designated for other purposes. 

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. 

## **1.4 Income recognition** 

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. 

For legacies, income is recognised and included in the financial statements when all of the following criteria are met: 

- the charity has entitlement to the funds; 

- any performance conditions attached to the item(s) of income have been met or are fully within the control of the charity; 

- there is sufficient certainty that receipt of the income is considered probable; and 

- the amount can be measured reliably. 

Where legacies have been notified to the charity but the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material. 

Government grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured with reliability. If entitlement is not met, then the amounts are deferred. 

- 17 - 



## **THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022** 

- **1 Accounting policies** 

## **(Continued)** 

Income from charitable activities includes income received from grants, registration fees for meetings, member subscriptions and publication payments. Such income is recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured with reliability. If entitlement is not met, then the amounts are deferred. 

Investment income is earned through holding assets for investment purposes. It comprises bank interest and is recognised on an accruals basis. 

## **1.5 Expenditure recognition** 

All expenditure, including the awarding of grants, is accounted for on an accruals basis and has been classified under headings that aggregate all costs relating to the category. Expenditure is recognised when there is a legal or constructive obligation to make payments to third parties, it is probable that settlement will be required and the amount of the obligation can be measured reliably. It is recognised under the following headings: 

- Costs of raising funds includes costs incurred in seeking donations, grants and legacies, website costs and advertising. 

- Expenditure on charitable activities includes research, educational activities and professional association activities to further the delivery of the objectives of the charity. 

- Other expenditure includes wages and salaries covered by income from the Coronavirus Job Retention Scheme. 

## **1.6 Support costs** 

Support costs are those that assist the work of the charity but do not directly represent charitable activities and costs of raising funds and include office costs, governance costs and administrative payroll costs. They are incurred directly in support of expenditure in line with the objectives of the charity. Support costs are allocated to costs of raising funds and expenditure on charitable activities on a basis consistent with use of the resources. 

The analysis of these costs is included in note 10. 

## **1.7 Tangible fixed assets** 

Tangible fixed assets are measured at cost, net of depreciation and any impairment losses. 

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases: 

Computer equipment, furniture and fixtures 5-10 years 

## **1.8 Stocks** 

Stocks include merchandise stock and educational literature. Stocks that are held for resale are stated at the lower of cost and estimated selling price. Stocks held for distribution as part of the charity’s activities are valued at their service potential, which the charity considers to be the cost of the materials. 

## **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. 

- 18 - 



## **THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **1 Accounting policies** 

## **(Continued)** 

## **1.10 Financial instruments** 

Financial instruments are recognised in the charity’s balance sheet when the charity becomes party to the contractual provisions of the instrument. 

Debtors and creditors with no stated interest rate and receivable or payable within one year are measured at transaction price. Any losses arising from impairment are recognised in the Statement of Financial Activities. 

## **1.11 Employee benefits** 

When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service. 

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** 

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. 

## **Key sources of estimation uncertainty** 

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows: 

## **Allocation of support costs** 

The allocation of support costs is sensitive to changes in the level of work undertaken on each activity by the charity. The allocation is reassessed annually and amended when necessary to reflect current estimates. 

- 19 - 



## **THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022** 

|**3**<br>**Income from donations and legacies**<br>**Unrestricted**<br>**Restricted**<br>**Total**<br>Unrestricted<br>Restricted<br>**funds**<br>**funds**<br>funds<br>funds<br>**2022**<br>**2022**<br>**2022**<br>2021<br>2021<br>**£**<br>**£**<br>**£**<br>£<br>£<br>Donations<br>574,290<br>825,676<br>1,399,966<br>586,019<br>578,545<br>Legacies<br>222,369<br>33,417<br>255,786<br>103,190<br>150,000<br>Government grants<br>-<br>241,322<br>241,322<br>-<br>36,901<br>796,659<br>1,100,415<br>1,897,074<br>689,209<br>765,446<br>**4**<br>**Income from charitable activities**<br>**Unrestricted Restricted**<br>**Total**<br>Unrestricted<br>Restricted<br>**funds**<br>**funds**<br>funds<br>funds<br>**2022**<br>**2022**<br>**2022**<br>2021<br>2021<br>**£**<br>**£**<br>**£**<br>£<br>£<br>Registration fees for meetings<br>and other project expenditure<br>90,942<br>18,244<br>109,186<br>26,772<br>6,500<br>Member subscriptions and<br>publication payments<br>162,715<br>-<br>162,715<br>159,731<br>-<br>Grant income for research and<br>operations<br>93,509<br>5,964,095<br>6,057,604<br>59,850<br>3,907,695 <br>CLIC Sargent chief nurse<br>funding<br>-<br>79,261<br>79,261<br>-<br>52,574<br>347,166<br>6,061,600<br>6,408,766<br>246,353<br>3,966,769 <br>**5**<br>**Income from investments**<br>**Unrestricted**<br>**Total**<br>Unrestricted<br>**funds**<br>funds<br>**2022**<br>**2022**<br>2021<br>**£**<br>**£**<br>£<br>Interest<br>5,935<br>5,935<br>1,858|**3**<br>**Income from donations and legacies**<br>**Unrestricted**<br>**Restricted**<br>**Total**<br>Unrestricted<br>Restricted<br>**funds**<br>**funds**<br>funds<br>funds<br>**2022**<br>**2022**<br>**2022**<br>2021<br>2021<br>**£**<br>**£**<br>**£**<br>£<br>£<br>Donations<br>574,290<br>825,676<br>1,399,966<br>586,019<br>578,545<br>Legacies<br>222,369<br>33,417<br>255,786<br>103,190<br>150,000<br>Government grants<br>-<br>241,322<br>241,322<br>-<br>36,901<br>796,659<br>1,100,415<br>1,897,074<br>689,209<br>765,446<br>**4**<br>**Income from charitable activities**<br>**Unrestricted Restricted**<br>**Total**<br>Unrestricted<br>Restricted<br>**funds**<br>**funds**<br>funds<br>funds<br>**2022**<br>**2022**<br>**2022**<br>2021<br>2021<br>**£**<br>**£**<br>**£**<br>£<br>£<br>Registration fees for meetings<br>and other project expenditure<br>90,942<br>18,244<br>109,186<br>26,772<br>6,500<br>Member subscriptions and<br>publication payments<br>162,715<br>-<br>162,715<br>159,731<br>-<br>Grant income for research and<br>operations<br>93,509<br>5,964,095<br>6,057,604<br>59,850<br>3,907,695 <br>CLIC Sargent chief nurse<br>funding<br>-<br>79,261<br>79,261<br>-<br>52,574<br>347,166<br>6,061,600<br>6,408,766<br>246,353<br>3,966,769 <br>**5**<br>**Income from investments**<br>**Unrestricted**<br>**Total**<br>Unrestricted<br>**funds**<br>funds<br>**2022**<br>**2022**<br>2021<br>**£**<br>**£**<br>£<br>Interest<br>5,935<br>5,935<br>1,858|Total<br>2021<br>£<br>1,164,564<br>253,190<br>36,901|
|---|---|---|
|||1,454,655|
|||Total<br>2021<br>£<br>33,272<br>159,731<br> 3,967,545<br>52,574|
||3,966,769|4,213,122|
|||Total<br>2021<br>£<br>1,858|



- 20 - 



## **THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022** 

|**6**<br>**7**|**Expenditure on raising funds**<br>**Unrestricted**<br>**Restricted**<br>**funds**<br>**funds**<br>**2022**<br>**2022**<br>**£**<br>**£**<br>Costs of raising funds<br>Fundraising platform fees<br>24,576<br>-<br>Website<br>2,077<br>-<br>Fundraising, marketing<br>and publicity costs<br>188,604<br>-<br>Support costs (note 10)<br>161,791<br>-<br>377,048<br>-<br>**Expenditure on charitable activities**<br>**Activities**<br>**undertaken**<br>**directly**<br>**Note 8**<br>**£**<br>Support for research<br>110,551<br>Information for patients and families<br>51,789<br>Improving treatment and care<br>226,095<br>388,435<br>Unrestricted funds<br>Restricted funds|**Total**<br>Unrestricted<br>funds<br>**2022**<br>2021<br>**£**<br>£<br>24,576<br>18,843<br>2,077<br>5,917<br>188,604<br>165,383<br>161,791<br>136,438<br>377,048<br>326,581<br>**Grant**<br>**funding**<br>**Support**<br>**Costs**<br>**Note 9**<br>**Note 10**<br>**£**<br>**£**<br>6,336,897<br>165,931<br>-<br>248,056<br>-<br>257,568<br>6,336,897<br>671,555|Restricted<br>funds<br>2021<br>£<br>-<br>-<br>480<br>-<br>480<br>**Total**<br>**2022**<br>**£**<br>6,613,379<br>299,845<br>483,663<br>7,396,887<br>872,045<br>6,524,842<br>7,396,887|Total<br>2021<br>£<br>18,843<br>5,917<br>165,863<br>136,438|
|---|---|---|---|---|
|||||327,061|
|||||**Total**<br>**2021**<br>**£**<br>4,480,854<br>259,557<br>296,142|
|||||5,036,553|
|||||697,984<br>4,338,569|
|||||5,036,553|



- 21 - 



## **THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **8 Expenditure on activities undertaken directly** 

|**Support for**<br>**research**<br>**Information**<br>**for patients**<br>**and families**<br>**Improving**<br>**treatment**<br>**and care**<br>**£**<br>**£**<br>**£**<br>Staff costs<br>97,944<br>-<br>-<br>Other tumour specific expenditure<br>10,530<br>-<br>-<br>Contact magazine expenses<br>-<br>20,360<br>-<br>Other publication expenses<br>-<br>28,312<br>-<br>Website<br>2,077<br>3,117<br>3,117<br>Cost of meetings<br>-<br>-<br>192,068<br>Travel expenses<br>-<br>-<br>11,729<br>Membership support costs<br>-<br>-<br>12,453<br>Other expenses<br>-<br>-<br>6,728<br>110,551<br>51,789<br>226,095<br>**9**<br>**Expenditure on grant funding**<br>**Support for**<br>**research**<br>**Information**<br>**for patients**<br>**and families**<br>**Improving**<br>**treatment**<br>**and care**<br>**£**<br>**£**<br>**£**<br>Grants to institutions:<br>University of Birmingham<br>939,992<br>-<br>-<br>Newcastle University<br>1,146,110<br>-<br>-<br>UCL Institute of Child Health<br>991,135<br>-<br>-<br>University of Nottingham<br>432,059<br>-<br>-<br>University of Bristol<br>401,433<br>-<br>-<br>Queen's University Belfast<br>(3,925)<br>-<br>-<br>Great Ormond Street<br>-<br>-<br>-<br>University of Glasgow<br>140,420<br>-<br>-<br>University of York<br>317,285<br>-<br>-<br>University of Cambridge<br>325,179<br>-<br>-<br>Institute of Cancer Research<br>210,885<br>-<br>-<br>University of Leeds<br>357,187<br>-<br>-<br>University of Manchester<br>(1,077)<br>-<br>-<br>University of Oxford<br>33,854<br>-<br>-<br>University College Dublin<br>-<br>-<br>-<br>Swansea University<br>-<br>-<br>-<br>University of Bath<br>-<br>-<br>-<br>The Royal Marsden Hospital<br>-<br>-<br>-<br>Blood Cancer UK<br>-<br>-<br>-<br>University of Leicester<br>112,515<br>-<br>-<br>Birmingham Children's Hospital<br>53,277<br>-<br>-<br>King's College London<br>850,659<br>-<br>-<br>The Open University<br>29,909<br>-<br>-<br>6,336,897<br>-<br>-|**Total**<br>**2022**<br>**£**<br>97,944<br>10,530<br>20,360<br>28,312<br>8,311<br>192,068<br>11,729<br>12,453<br>6,728<br>388,435<br>**Total**<br>**2022**<br>**£**<br>939,992<br>1,146,110<br>991,135<br>432,059<br>401,433<br>(3,925)<br>-<br>140,420<br>317,285<br>325,179<br>210,885<br>357,187<br>(1,077)<br>33,854<br>-<br>-<br>-<br>-<br>-<br>112,515<br>53,277<br>850,659<br>29,909<br>6,336,897|**Total**<br>**2021**<br>**£**<br>51,393<br>13,190<br>36,825<br>1,403<br>23,669<br>31,782<br>1,072<br>20,558<br>7,577|
|---|---|---|
|||187,469|
|||Total<br>2021<br>£<br>496,909<br>1,326,430<br>414,795<br>137,689<br>206,658<br>-<br>99,576<br>31,793<br>-<br>251,723<br>599,310<br>198,979<br>86,108<br>-<br>78,303<br>208,533<br>104,155<br>15,000<br>11,928<br>-<br>-<br>-<br>-|
|||4,267,889|



- 22 - 



## **THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** 

## **FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **9 Expenditure on grant funding** 

## **(Continued)** 

The charity awards grants for specific research projects to various institutions, as part of their charitable activities. 

Negative amounts represent an underspend on grants previously made returned to CCLG. 

## **10 Expenditure on support costs** 

|**Expenditure on support costs**|||
|---|---|---|
|**Basis of allocation**<br>Staff costs<br>*1<br>Depreciation & loss on disposal<br>*1<br>Occupancy expenses<br>*1<br>Postage<br>*1<br>Staff training<br>*1<br>Professional fees<br>*1 / *2<br>Redundancy costs<br>*1<br>Analysed between<br>Raising funds<br>Charitable activities|**2022**<br>**£**<br>656,900<br>13,069<br>120,538<br>14,789<br>3,658<br>24,392<br>-<br>833,346<br>161,791<br>671,555<br>833,346|2021<br>£<br>545,405<br>10,204<br>95,731<br>13,621<br>2,660<br>35,446<br>14,566<br>717,633<br>136,438<br>581,195<br>717,633|
|*1 Support costs, excluding governance costs, have been allocated as follows:<br>_Cost of raising funds_<br>20% (2021 - 20%)<br>_Charitable activities_<br>Support for research<br>20% (2021 - 20%)<br>Information for patients and families<br>30% (2021 - 30%)<br>Improving treatment and care<br>30% (2021 - 30%)<br>*2 Professional fees include governance costs of £24,392 (2021 - £35,446). Governance costs have been<br>allocated as follows:<br>_Charitable activities_<br>Support for research<br>17% (2021 - 17%)<br>Information for patients and families<br>22% (2021 - 22%)<br>Improving treatment and care<br>61% (2021 - 61%)|||



The amount charged to the SOFA in respect of auditor's remuneration was: - statutory audit £9,300 (2021 - £9,000) - other services £1,253 (2021 - £3,414) 

## **11 Other expenditure** 

||**Restricted**|**Total**|Restricted|Total|
|---|---|---|---|---|
||**funds**||funds||
||**2022**|**2022**|2021|2021|
||**£**|**£**|£|£|
|Wages|-|-|36,901|36,901|



- 23 - 



## **THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **12 Trustees** 

None of the trustees (or any persons connected with them) received any remuneration or benefits during the year. 

## **13 Employees** 

The average monthly number of employees during the year was: 

|Total<br>**Employment costs**<br>Wages and salaries<br>Social security costs<br>Other pension costs<br>Redundancy costs|**2022**<br>**Number**<br>22<br>**2022**<br>**£**<br>633,405<br>63,204<br>58,235<br>-<br>754,844|**2021**<br>**Number**<br>18|
|---|---|---|
|||**2021**<br>**£**<br>530,285<br>51,546<br>51,868<br>14,566|
|||648,265|



The number of employees whose annual remuneration was more than £60,000 is as follows: 

|||**2022**|**2021**|
|---|---|---|---|
|||**Number**|**Number**|
|£70,001|- £80,000|1|1|
|£90,001|- £100,000|1|-|



- 24 - 



## **THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022** 

|**14**<br>**Tangible fixed assets**<br>**Computer**<br>**equipment,**<br>**furniture**<br>**and fixtures**<br>**£**<br>**Cost**<br>At 1 January 2022<br>73,325<br>Additions<br>14,113<br>At 31 December 2022<br>87,438<br>**Depreciation and impairment**<br>At 1 January 2022<br>31,883<br>Depreciation charged in the year<br>13,069<br>At 31 December 2022<br>44,952<br>**Carrying amount**<br>At 31 December 2022<br>42,486<br>At 31 December 2021<br>41,442<br>**15**<br>**Stocks**<br>**2022**<br>**£**<br>Merchandise stock<br>30,263<br>Educational literature<br>22,766<br>53,029|**Total**<br>**£**<br>73,325<br>14,113|
|---|---|
||87,438|
||31,883<br>13,069|
||44,952|
||42,486|
||41,442|
||**2021**<br>**£**<br>14,483<br>20,943|
||35,426|



- 25 - 



## **THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022** 

|**16**<br>**Debtors**<br>**Amounts falling due within one year:**<br>Trade debtors<br>Grant debtors<br>Rent deposit<br>Prepayments and accrued income<br>Accrued legacy income<br>**Amounts falling due after more than one year:**<br>Grant debtors<br>**Total debtors**<br>**17**<br>**Creditors: amounts falling due within one year**<br>Deferred income<br>Trade creditors<br>Grant creditors<br>Accruals<br>**18**<br>**Creditors: amounts falling due after more than one year**<br>Grant creditors|**2022**<br>**£**<br>7,833<br>2,830,745<br>16,200<br>155,731<br>172,500<br>3,183,009<br>**2022**<br>**£**<br>1,739,600<br>4,922,609<br>**2022**<br>**£**<br>100<br>17,056<br>3,911,669<br>39,073<br>3,967,898<br>**2022**<br>**£**<br>2,614,739|**2021**<br>**£**<br>81<br>2,349,235<br>16,200<br>130,113<br>205,000|
|---|---|---|
|||2,700,629|
|||**2021**<br>**£**<br>1,068,691|
|||3,769,320|
|||**2021**<br>**£**<br>-<br>55,830<br>3,293,878<br>45,452|
|||3,395,160|
|||**2021**<br>**£**<br>2,575,086|



## **19 Retirement benefit schemes** 

## **Defined contribution schemes** 

The charity operates a defined contribution pension scheme for all qualifying employees. 

The amount recognised in unrestricted expenditure was £58,235 (2021 - £51,868). 

- 26 - 



**THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **20 Restricted funds** 

The income funds of the charity include restricted funds which comprise the following unexpended balances of donations and grants held on trust for specific purposes: 

|**Balance at**<br>**1 January**<br>**2022**<br>**£**<br>Tumour specific funds<br>1,112,573<br>CCLG Prize<br>54<br>General research fund<br>3,940<br>Adam Hay fund<br>11,102<br>CCLG Senior Members Group<br>7<br>PODC<br>4,782<br>POTG<br>210<br>The Little Princess Trust fund<br>6,200<br>Treatment Guidelines fund<br>18,225<br>TYAC Lisa Thaxter<br>44,132<br>Child Cancer Smart<br>72,867<br>PORT<br>420<br>CCLG Research Network<br>Partner Charity<br>42,467<br>Neuroblastoma Nursing Group<br>10,500<br>PODC - Iraq Fund<br>4,108<br>Young Lives vs Cancer Chief<br>Nurse Funding<br>-<br>Health Information<br>-<br>TYAC General Restricted<br>-<br>TYAC Research<br>-<br>Projects Restricted Fund<br>-<br>1,331,587|**Movement in funds**<br>**Income**<br>**Expenditure**<br>**£**<br>**£**<br>761,793<br>(301,199)<br>310<br>-<br>2,000<br>(2,760)<br>120<br>-<br>-<br>-<br>1,114<br>-<br>8,350<br>(9,737)<br>5,639,669<br>(5,639,669)<br>-<br>(17,611)<br>-<br>(7,500)<br>5,000<br>(39,762)<br>-<br>-<br>324,425<br>(366,892)<br>-<br>-<br>4,276<br>-<br>79,261<br>(73,313)<br>27,375<br>(10,455)<br>1,000<br>-<br>66,000<br>-<br>241,322<br>(55,944)<br>7,162,015<br>(6,524,842)|**Transfers**<br>**Balance at**<br>**31 December**<br>**2022**<br>**£**<br>**£**<br>-<br>1,573,167<br>-<br>364<br>-<br>3,180<br>-<br>11,222<br>-<br>7<br>-<br>5,896<br>1,177<br>-<br>-<br>6,200<br>-<br>614<br>-<br>36,632<br>-<br>38,105<br>-<br>420<br>-<br>-<br>-<br>10,500<br>-<br>8,384<br>-<br>5,948<br>-<br>16,920<br>-<br>1,000<br>-<br>66,000<br>-<br>185,378<br>1,177<br>1,969,937|
|---|---|---|



- 27 - 



## **THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **20 Restricted funds** 

## **(Continued)** 

|**Balance at**<br>**1 January**<br>**2021**<br>**£**<br>Tumour specific funds<br>744,648<br>CCLG Prize<br>54<br>General research fund<br>3,940<br>Adam Hay fund<br>10,982<br>CCLG Senior Members Group<br>7<br>PODC<br>3,338<br>POTG<br>2,139<br>The Little Princess Trust fund<br>6,200<br>Treatment Guidelines fund<br>18,435<br>TYAC Lisa Thaxter<br>45,412<br>Child Cancer Smart<br>73,500<br>PORT<br>400<br>CCLG Research Network<br>Partner Charity<br>36,328<br>Neuroblastoma Nursing Group<br>10,500<br>Childhood Cancer Priority Setting<br>Partnership<br>17,909<br>PODC - Iraq Fund<br>1,530<br>Coronavirus Job Retention<br>Scheme<br>-<br>975,322|**Movement in funds**<br>**Income**<br>**Expenditure**<br>**£**<br>**£**<br>780,510<br>(412,585)<br>-<br>-<br>-<br>-<br>120<br>-<br>-<br>-<br>1,444<br>-<br>2,947<br>(4,876)<br>3,907,695<br>(3,907,695)<br>-<br>(210)<br>-<br>(1,280)<br>-<br>(633)<br>20<br>-<br>-<br>6,139<br>-<br>-<br>-<br>(17,909)<br>2,578<br>-<br>36,901<br>(36,901)<br>4,732,215<br>(4,375,950)|**Transfers**<br>**Balance at**<br>**31 December**<br>**2021**<br>**£**<br>**£**<br>-<br>1,112,573<br>-<br>54<br>-<br>3,940<br>-<br>11,102<br>-<br>7<br>-<br>4,782<br>-<br>210<br>-<br>6,200<br>-<br>18,225<br>-<br>44,132<br>-<br>72,867<br>-<br>420<br>-<br>42,467<br>-<br>10,500<br>-<br>-<br>-<br>4,108<br>-<br>-<br>-<br>1,331,587|
|---|---|---|



Transfers have been made into restricted funds from unrestricted funds to underwrite a cash deficit on a fund. 

## **Tumour specific funds** 

Represents income received from donors with a specific request that the funds are used in support of grants for a particular tumour type. 

## **CCLG Prize** 

Represents income received from donors to fund the CCLG Prize. 

## **General research fund** 

Represents income received from donors with a specific request that the funds are used for research purposes. 

## **Adam Hay fund** 

This fund has been established to continue work done by the Adam Hat's charity (which merged with CCLG in 2011) in neuroblastoma research and psychological support for children and families. 

## **CCLG Senior Members Group** 

Represents income received from the Senior Members’ Group to be used for their activities. 

## **PODC** 

Represents income received from donors to be used for the Paediatric Oncology in Developing Countries (PODC). 

- 28 - 



**THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **20 Restricted funds** 

## **(Continued)** 

## **POTG** 

Represents income received from donors to be used for the Paediatric Oncology Trainees' Group (POTG). 

## **The Little Princess Trust fund** 

Represents income received from The Little Princess Trust to fund future instalments of research grants awarded. 

## **Treatment Guidelines fund** 

Represents a grant received for the development of rare endocrine tumour guidelines. 

## **TYAC Lisa Thaxter** 

Represents income received for providing and supporting education and training to professionals working in the field of teenage and young adult cancer. This was previously a restricted fund in TYAC and has transferred to CCLG as part of the closure of TYAC, with the same restrictions maintained. 

## **Child Cancer Smart** 

Represents income received for a research programme, guideline development and awareness raising focusing on earlier diagnosis of childhood cancer. 

## **PORT** 

Represents income received for the Paediatric Oncology Reference Team, a group of parents of children with cancer who review clinical trial and other research information to ensure it is appropriate for children with cancer and their families. 

## **CCLG Research Network Partner Charity** 

Represents income research from other charities to fund research projects. 

## **Young Lives vs Cancer Chief Nurse Funding** 

Funding for the Chief Nurse role and associated projects. 

## **Neuroblastoma Nursing Group** 

Represents income received to support the costs of running the national neuroblastoma nursing group, a group of CCLG member nurses with a special interest in neuroblastoma. 

## **Childhood Cancer Priority Setting Partnership** 

Represents grant income received to support the James Lind Alliance supported Childhood Cancer Priority Setting Partnership being led by CCLG. 

## **PODC - Iraq Fund** 

Represents donations received to specifically support work to improve the treatment and care of children with cancer in Iraq. 

## **Coronavirus Job Retention Scheme** 

Represents amounts received from the Government to cover staff costs during the Covid-19 pandemic. 

## **Health Information** 

Funds received to support the production of health information for patients and families. 

## **TYAC General Restricted** 

Fundraising and donations to support work specifically for teenagers and young adults with cancer. 

## **TYAC Research** 

Income restricted to support research projects into teenage and young adult cancer. 

## **Projects Restricted Funds** 

Income restricted to support specific projects including work related to research. 

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## **THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **21 Unrestricted funds** 

|**Movement in funds**<br>**Balance at**<br>**1 January**<br>**2022**<br>**Income Expenditure**<br>**£**<br>**£**<br>**£**<br>General funds<br>591,470<br>1,149,760<br>(1,249,093)<br>**Movement in funds**<br>**Balance at**<br>**1 January**<br>**2021**<br>**Income Expenditure**<br>**£**<br>**£**<br>**£**<br>General funds<br>678,615<br>937,420<br>(1,024,565)<br>**Analysis of net assets between funds**<br>**Unrestricted**<br>**Funds**<br>**2022**<br>**£**<br>Fund balances at 31 December 2022 are represented by:<br>Tangible assets<br>42,486<br>Current assets/(liabilities)<br>448,474<br>Long term liabilities<br>-<br>490,960<br>**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>Fund balances at 31 December 2021 are represented by:<br>Tangible assets<br>41,442<br>Current assets/(liabilities)<br>550,028<br>Long term liabilities<br>-<br>591,470|**Transfers**<br>**Balance at**<br>**31 December**<br>**2022**<br>**£**<br>**£**<br>(1,177)<br>490,960<br>**Transfers**<br>**Balance at**<br>**31 December**<br>**2021**<br>**£**<br>**£**<br>-<br>591,470<br>**Restricted**<br>**Funds**<br>**Total**<br>**2022**<br>**2022**<br>**£**<br>**£**<br>-<br>42,486<br>4,584,676<br>5,033,150<br>(2,614,739)<br>(2,614,739)<br>1,969,937<br>2,460,897<br>**Restricted**<br>**Funds**<br>**Total**<br>**2021**<br>**2021**<br>**£**<br>**£**<br>-<br>41,442<br>3,906,673<br>4,456,701<br>(2,575,086)<br>(2,575,086)<br>1,331,587<br>1,923,057|
|---|---|



## **22 Analysis of net assets between funds** 

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## **THE CHILDREN'S CANCER AND LEUKAEMIA GROUP** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022** 

## **23 Operating lease commitments** 

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows: 

|Within one year<br>Between two and five years|**2022**<br>**£**<br>36,530<br>18,397<br>54,927|**2021**<br>**£**<br>27,530<br>48,177|
|---|---|---|
|||75,707|



Amounts recognised in the SOFA as an expense during the period in respect of operating lease arrangements are £34,730 (2021 - £27,530). 

## **24 Related party transactions** 

## **Remuneration of key management personnel** 

The remuneration of key management personnel, is as follows. 

||**2022**|**2021**|
|---|---|---|
||**£**|**£**|
|Aggregate compensation|253,428|217,459|



There have been no other related party transactions in the reporting period that require disclosure in the financial statements, other than those noted in note 12 to the financial statements. 

|**25**<br>**Cash generated from operations**<br>**2022**<br>**£**<br>Surplus for the year<br>537,840<br>Adjustments for:<br>Investment income recognised in statement of financial activities<br>(5,935)<br>Depreciation and impairment of tangible fixed assets<br>13,069<br>Movements in working capital:<br>(Increase)/decrease in stocks<br>(17,603)<br>(Increase) in debtors<br>(1,153,289)<br>Increase in creditors<br>612,291<br>Increase in deferred income<br>100<br>**Cash (absorbed by)/generated from operations**<br>(13,527)|**2021**<br>**£**<br>269,120<br>(1,858)<br>10,204<br>3,271<br>(663,738)<br>511,856<br>-|
|---|---|
||128,855|



## **26 Analysis of changes in net funds** 

During the year the charity had no borrowings or obligations under finance leases. The changes in net funds of the charity therefore solely comprise of cash and cash equivalents. 

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