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2025-03-31-accounts

REGISTERED COMPANY NUMBER: 12358324 (England and Wales) REGISTERED CHARITY NUMBER: 1187121

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

WMUK (A COMPANY LIMITED BY GUARANTEE)

Hysons Chartered Accountants 14 London Street Andover Hampshire SP10 2PA

WMUK

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5 to 6
Notes to the Financial Statements 7 to 10

WMUK (REGISTERED NUMBER: 12358324)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The main purposes and objectives of the charity were:

To promote and protect the physical and mental health of people affected by Waldenstrom's macroglobulinaemia ("WM") through the provision, in particular but not exclusively, of financial assistance, information, support, education and practice advice.

The relief of sickness and the preservation of health, in particular but not exclusively, by promoting and supporting research into WM and the development of more effective treatments and care for patients with WM.

To advance the education of the general public in all areas relating to WM.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

WMUK is the only charity in the UK focused solely on WM, a rare type of blood cancer. Through a dedicated website and information service, WMUK's impact in 2024-25 included:

FINANCIAL REVIEW

Financial position

The charity received £423,817 (2024: £538,580) in revenue and finished the financial year with £549,556 (2024: £476,653) in reserves of which £549,556 (2024: £421,653) are unrestricted, which allows for approximately seventeen months of running costs.

Page 1

WMUK (REGISTERED NUMBER: 12358324)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

FINANCIAL REVIEW

Reserves policy

The Trustees have set a level equivalent to 12 months of operating costs for the organisation as a desired level of reserve. This fund is a contingency in the event of a sudden reduction in income in order to protect the future operation of the organisation from the effects of any unforeseen variations in its income and expenditure. It also provides a cash flow buffer for where grants and contracts are paid in arrears. The amount of unrestricted reserves held at the year end was £549,556 (2024: £421,653).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, the Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

12358324 (England and Wales)

Registered Charity number

1187121

Registered office

Foden House 47 London Road Alderley Edge Cheshire SK9 7JT

Trustees

Dr H J M Scorer Ms J C Kidd Mr C G Lilley (resigned 29.10.25)

Independent Examiner

Christopher Joyce FCCA Hysons Chartered Accountants 14 London Street Andover Hampshire SP10 2PA

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 16 December 2025 and signed on its behalf by:

Dr H J M Scorer - Trustee

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WMUK

Independent examiner's report to the trustees of WMUK ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Christopher Joyce FCCA

Hysons Chartered Accountants 14 London Street Andover Hampshire SP10 2PA

19 December 2025

Page 3

WMUK

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
423,817
Other income
-
Total
423,817
EXPENDITURE ON
Raising funds
3
26,202
Charitable activities
4
WM support, research and information
269,712
Total
295,914
NET INCOME/(EXPENDITURE)
127,903
RECONCILIATION OF FUNDS
Total funds brought forward
421,653
TOTAL FUNDS CARRIED FORWARD
549,556
Restricted
funds
£
-
-
-
-
55,000
55,000
(55,000)
55,000
-
2025
Total
funds
£
423,817
-
423,817
26,202
324,712
350,914
72,903
476,653
549,556
2024
Total
funds
£
538,580
5,000
543,580
25,398
287,561
312,959
230,621
246,032
476,653

The notes form part of these financial statements

Page 4

WMUK (REGISTERED NUMBER: 12358324)

BALANCE SHEET

31 MARCH 2025

Unrestricted
fund
Notes
£
CURRENT ASSETS
Debtors
8
242,133
Cash at bank
319,850
561,983
CREDITORS
Amounts falling due within one year
9
(12,427)
NET CURRENT ASSETS
549,556
TOTAL ASSETS LESS CURRENT
LIABILITIES
549,556
NET ASSETS
549,556
FUNDS
10
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
funds
£
-
-
-
-
-
-
-
2025
Total
funds
£
242,133
319,850
561,983
(12,427)
549,556
549,556
549,556
549,556
-
549,556
2024
Total
funds
£
31,137
458,024
489,161
(12,508)
476,653
476,653
476,653
421,653
55,000
476,653

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 5

continued...

WMUK (REGISTERED NUMBER: 12358324)

BALANCE SHEET - continued 31 MARCH 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 16 December 2025 and were signed on its behalf by:

Dr H J M Scorer - Trustee

The notes form part of these financial statements

Page 6

WMUK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Page 7

continued...

WMUK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

2. DONATIONS AND LEGACIES

Donations
Gift aid
Legacies
3.
RAISING FUNDS
Raising donations and legacies
Fundraising consultants
Fundraising fees
4.
CHARITABLE ACTIVITIES COSTS
WM support, research and
information
5.
SUPPORT COSTS
Direct
Costs
£
307,389
2025
£
384,464
39,353
-
423,817
2025
£
15,638
10,564
26,202
Support
costs (see
note 5)
£
17,323
2024
£
517,771
18,655
2,154
2024
£
517,771
18,655
2,154
538,580
2024
£
17,642
7,756
25,398
Totals
£
324,712
2024
£
17,642
7,756
25,398
SUPPORT COSTS
Information Governance
Management Finance technology costs Totals
£ £ £ £ £
WM support, research
and information 5,654 970 1,570 9,129 17,323

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Page 8

continued...

WMUK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

7. STAFF COSTS

The average number of employees during the year was 4 (2024: 3).

8.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Accrued expenses
10.
MOVEMENT IN FUNDS
At 1.4.24
£
Unrestricted funds
General fund
421,653
Restricted funds
Access to Care - App
55,000
TOTAL FUNDS
476,653
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
423,817
Restricted funds
Access to Care - App
-
TOTAL FUNDS
423,817
2025
£
242,133
2025
£
5,762
4,829
-
1,836
12,427
Net
movement
in funds
£
127,903
(55,000)
72,903
Resources
expended
£
(295,914)
(55,000)
(350,914)

Page 9

continued...

WMUK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

10. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement
At 1.4.23
in funds
£
£
Unrestricted funds
General fund
206,292
215,361
Restricted funds
RMR
39,740
(39,740)
Access to Care - App
-
55,000
39,740
15,260
TOTAL FUNDS
246,032
230,621
Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
338,401
(123,040)
Restricted funds
RMR
-
(39,740)
Access to Care - App
205,179
(150,179)
205,179
(189,919)
TOTAL FUNDS
543,580
(312,959)
At
31.3.24
£
421,653
-
55,000
55,000
476,653
Movement
in funds
£
215,361
(39,740)
55,000
15,260
230,621

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

Page 10